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   "value": "F\u00d6RET<span class=\"__4 _297\"></span>A<span class=\"__4 _298\"></span>GSIN<span class=\"__4 _299\"></span>FORMA<span class=\"__4 _297\"></span>TION<span class=\"__4 _300\"> </span>Mo<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>rbo<span class=\"__4 _299\"></span>lag<span class=\"__4 _299\"></span>et H &amp; M He<span class=\"__4 _299\"></span>nne<span class=\"__4 _299\"></span>s &amp; Ma<span class=\"__4 _299\"></span>urit<span class=\"__4 _299\"></span>z AB (<span class=\"__4 _299\"></span>p<span class=\"__4 _299\"></span>ubl<span class=\"__4 _299\"></span>)<span class=\"__4 _300\"> </span> \u00e4r ett ak<span class=\"__4 _299\"></span>tie<span class=\"__4 _299\"></span>bo<span class=\"__4 _299\"></span>lag med s\u00e4<span class=\"__4 _298\"></span>t<span class=\"__4 _298\"></span>e i S<span class=\"__4 _298\"></span>tockholm, Sv<span class=\"__4 _298\"></span>erige. Moderbolage<span class=\"__4 _298\"></span>ts<span class=\"__4 _298\"></span> orga<span class=\"__4 _298\"></span>nisat<span class=\"__4 _298\"></span>ionsnummer<span class=\"__4 _298\"></span> \u00e4r 55<span class=\"__4 _299\"></span>60<span class=\"__4 _299\"></span>42-<span class=\"__4 _298\"></span>7220<span class=\"__4 _299\"></span>. B<span class=\"__4 _299\"></span>olag<span class=\"__4 _299\"></span>ets ak<span class=\"__4 _299\"></span>tie \u00e4r n<span class=\"__4 _299\"></span>oterad vi<span class=\"__4 _299\"></span>d Stock<span class=\"__4 _299\"></span>ho<span class=\"__4 _299\"></span>lms<span class=\"__4 _299\"></span>b\u00f6<span class=\"__4 _299\"></span>rs<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>,  <span class=\"__4 _301\"></span>Nas<span class=\"__4 _299\"></span>daq S<span class=\"__4 _299\"></span>tock<span class=\"__4 _299\"></span>ho<span class=\"__4 _299\"></span>lm<span class=\"__4 _299\"></span>. Konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s<span class=\"__4 _300\"> </span> verk<span class=\"__4 _299\"></span>sam<span class=\"__4 _299\"></span>het be<span class=\"__4 _299\"></span>st\u00e5r i h<span class=\"__4 _299\"></span>uv<span class=\"__4 _299\"></span>uds<span class=\"__4 _299\"></span>ak av  <span class=\"__4 _301\"></span>f\u00f6rs<span class=\"__4 _299\"></span>\u00e4ljni<span class=\"__4 _299\"></span>ng av k<span class=\"__4 _299\"></span>l\u00e4d<span class=\"__4 _299\"></span>er<span class=\"__4 _298\"></span>, acc<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>so<span class=\"__4 _299\"></span>arer<span class=\"__4 _298\"></span>, skor<span class=\"__4 _298\"></span>, kosm<span class=\"__4 _299\"></span>etik<span class=\"__4 _299\"></span>, hemtexti<span class=\"__4 _299\"></span>l oc<span class=\"__4 _299\"></span>h inred<span class=\"__4 _299\"></span> ningsar<span class=\"__4 _299\"></span>tiklar till k<span class=\"__4 _298\"></span>onsument. Bolag<span class=\"__4 _299\"></span>ets verksamhets\u00e5r \u00e4r<span class=\"__4 _298\"></span> 1 decemb<span class=\"__4 _299\"></span>er \u2013 30 novem<span class=\"__4 _298\"></span>ber<span class=\"__4 _300\"> </span><span class=\"__4 _298\"></span>.<span class=\"__4 _298\"></span> \u00c5rsredovisningen<span class=\"__4 _298\"></span> godk\u00e4ndes f<span class=\"__4 _298\"></span>\u00f6r publiceri<span class=\"__4 _298\"></span>ng av<span class=\"__4 _298\"></span> styrelsen den 21 mars 2024 och f<span class=\"__4 _298\"></span>\u00f6rel\u00e4ggs \u00e5rsst\u00e4mman f\u00f6r fastst\u00e4llande den 3 maj 20<span class=\"__4 _299\"></span>24.<span class=\"__4 _300\"> </span>Rams<span class=\"__4 _299\"></span>bu<span class=\"__4 _299\"></span>ry I<span class=\"__4 _299\"></span>nves<span class=\"__4 _299\"></span>t AB<span class=\"__4 _299\"></span>:<span class=\"__4 _299\"></span>s inne<span class=\"__4 _299\"></span>hav av ak<span class=\"__4 _299\"></span>tier i H &amp; M H<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>s &amp; Mau<span class=\"__4 _299\"></span>ritz A<span class=\"__4 _299\"></span>B motsva<span class=\"__4 _299\"></span>rar 55<span class=\"__4 _299\"></span>,4 p<span class=\"__4 _299\"></span>roc<span class=\"__4 _299\"></span>ent av sa<span class=\"__4 _299\"></span>mtliga a<span class=\"__4 _299\"></span>ktie<span class=\"__4 _299\"></span>r oc<span class=\"__4 _299\"></span>h 78<span class=\"__4 _299\"></span>,5 p<span class=\"__4 _299\"></span>roc<span class=\"__4 _299\"></span>ent av det totala r\u00f6st<span class=\"__4 _299\"></span>v\u00e4rd<span class=\"__4 _299\"></span>et. Ra<span class=\"__4 _299\"></span>ms<span class=\"__4 _299\"></span>bur<span class=\"__4 _299\"></span>y I<span class=\"__4 _299\"></span>nvest A<span class=\"__4 _299\"></span>B (5<span class=\"__4 _299\"></span>56<span class=\"__4 _299\"></span>423-<span class=\"__4 _299\"></span>5769) \u00e4r s\u00e5led<span class=\"__4 _299\"></span>es form<span class=\"__4 _299\"></span>ellt m<span class=\"__4 _299\"></span>od<span class=\"__4 _299\"></span>erb<span class=\"__4 _299\"></span>ola<span class=\"__4 _299\"></span>g till H &amp; M H<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>nes &amp; M<span class=\"__4 _299\"></span>aur<span class=\"__4 _299\"></span>itz A<span class=\"__4 _299\"></span>B<span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>1. RE<span class=\"__4 _298\"></span>DO<span class=\"__4 _298\"></span>VISNINGSPRINC<span class=\"__4 _298\"></span>IPER<span class=\"__4 _300\"> </span>Grunder f\u00f6r uppr\u00e4<span class=\"__4 _298\"></span>ttandet av r<span class=\"__4 _298\"></span>edovisningen<span class=\"__4 _300\"> </span>Konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nred<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gen \u00e4<span class=\"__4 _299\"></span>r upp<span class=\"__4 _299\"></span>r\u00e4tta<span class=\"__4 _299\"></span>d i enl<span class=\"__4 _299\"></span>igh<span class=\"__4 _299\"></span>et med I<span class=\"__4 _299\"></span>nternatio<span class=\"__4 _299\"></span>nal  <span class=\"__4 _301\"></span>Financial Repor<span class=\"__4 _299\"></span>ting Standards (IFR<span class=\"__4 _299\"></span>S) utgivna av<span class=\"__4 _298\"></span> Internat<span class=\"__4 _298\"></span>ional  <span class=\"__4 _301\"></span>Accounting Standards Board (IAS<span class=\"__4 _299\"></span>B) samt tolkningsuttalanden fr\u00e5n IF<span class=\"__4 _299\"></span>R<span class=\"__4 _299\"></span>S Interp<span class=\"__4 _299\"></span>retations C<span class=\"__4 _299\"></span>om<span class=\"__4 _299\"></span>mit<span class=\"__4 _299\"></span>tee. Ef<span class=\"__4 _299\"></span>ters<span class=\"__4 _299\"></span>om mo<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>rb<span class=\"__4 _299\"></span>olag<span class=\"__4 _299\"></span>et \u00e4r ett bol<span class=\"__4 _299\"></span>ag in<span class=\"__4 _299\"></span>om EU til<span class=\"__4 _299\"></span>l\u00e4mp<span class=\"__4 _299\"></span>as ba<span class=\"__4 _299\"></span>ra av EU go<span class=\"__4 _299\"></span>dk\u00e4n<span class=\"__4 _299\"></span>da I<span class=\"__4 _299\"></span>FR<span class=\"__4 _299\"></span>S<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>. Kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rnre<span class=\"__4 _299\"></span>do<span class=\"__4 _299\"></span> vis<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gen i<span class=\"__4 _299\"></span>nne<span class=\"__4 _299\"></span>h\u00e5ll<span class=\"__4 _299\"></span>er d<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>sutom info<span class=\"__4 _299\"></span>rmatio<span class=\"__4 _299\"></span>n i enl<span class=\"__4 _299\"></span>igh<span class=\"__4 _299\"></span>et med R<span class=\"__4 _299\"></span>\u00e5det f\u00f6r fina<span class=\"__4 _299\"></span>nsi<span class=\"__4 _299\"></span>ell  <span class=\"__4 _301\"></span>ra<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>terin<span class=\"__4 _299\"></span>gs rekom<span class=\"__4 _299\"></span>me<span class=\"__4 _299\"></span>ndatio<span class=\"__4 _299\"></span>n R<span class=\"__4 _299\"></span>FR 1<span class=\"__4 _299\"></span>, Komp<span class=\"__4 _299\"></span>let<span class=\"__4 _299\"></span>terand<span class=\"__4 _299\"></span>e redovisni<span class=\"__4 _298\"></span>ngsregler f<span class=\"__4 _298\"></span>\u00f6r k<span class=\"__4 _298\"></span>oncerner<span class=\"__4 _297\"></span>. Mo<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>rbo<span class=\"__4 _299\"></span>lag<span class=\"__4 _299\"></span>ets fun<span class=\"__4 _299\"></span>ktio<span class=\"__4 _299\"></span>nel<span class=\"__4 _299\"></span>la val<span class=\"__4 _299\"></span>uta \u00e4r sve<span class=\"__4 _299\"></span>ns<span class=\"__4 _299\"></span>ka kro<span class=\"__4 _299\"></span>nor<span class=\"__4 _300\"> </span> s<span class=\"__4 _299\"></span>om \u00e4ve<span class=\"__4 _299\"></span>n utg\u00f6r rapp<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>teri<span class=\"__4 _299\"></span>ngs<span class=\"__4 _299\"></span>valuta<span class=\"__4 _299\"></span>n f\u00f6r mo<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>rbo<span class=\"__4 _299\"></span>lag<span class=\"__4 _299\"></span>et oc<span class=\"__4 _299\"></span>h f\u00f6r konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>. A<span class=\"__4 _299\"></span>lla b<span class=\"__4 _299\"></span>elo<span class=\"__4 _299\"></span>pp redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as<span class=\"__4 _299\"></span>, om in<span class=\"__4 _299\"></span>get ann<span class=\"__4 _299\"></span>at ang<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>, i mil<span class=\"__4 _299\"></span>jon<span class=\"__4 _299\"></span>er sve<span class=\"__4 _299\"></span>ns<span class=\"__4 _299\"></span>ka kro<span class=\"__4 _299\"></span>no<span class=\"__4 _299\"></span>r (M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK<span class=\"__4 _302\"></span>). Till\u00e4mpade redovisnin<span class=\"__4 _299\"></span>gsprincip<span class=\"__4 _299\"></span>er besk<span class=\"__4 _299\"></span>rivs i anslutning till varje<span class=\"__4 _298\"></span> not. Mod<span class=\"__4 _299\"></span>erbolaget<span class=\"__4 _300\"> </span>Mod<span class=\"__4 _299\"></span>erbolaget till\u00e4mpar \u00e5rsredovisnings<span class=\"__4 _299\"></span>lagen och R<span class=\"__4 _299\"></span>FR 2 Redovisning f\u00f6r juri<span class=\"__4 _299\"></span>dis<span class=\"__4 _299\"></span>ka p<span class=\"__4 _299\"></span>ers<span class=\"__4 _299\"></span>on<span class=\"__4 _299\"></span>er<span class=\"__4 _298\"></span>, vil<span class=\"__4 _299\"></span>ket i huvu<span class=\"__4 _299\"></span>ds<span class=\"__4 _299\"></span>ak inn<span class=\"__4 _299\"></span>eb\u00e4<span class=\"__4 _299\"></span>r att I<span class=\"__4 _299\"></span>FR<span class=\"__4 _299\"></span>S till<span class=\"__4 _299\"></span>\u00e4mpa<span class=\"__4 _299\"></span>s<span class=\"__4 _299\"></span>. I enli<span class=\"__4 _299\"></span>ghet m<span class=\"__4 _299\"></span>ed R<span class=\"__4 _299\"></span>FR 2 ti<span class=\"__4 _299\"></span>ll\u00e4m<span class=\"__4 _299\"></span>par m<span class=\"__4 _299\"></span>od<span class=\"__4 _299\"></span>erb<span class=\"__4 _299\"></span>ol<span class=\"__4 _299\"></span>aget inte I<span class=\"__4 _299\"></span>FR<span class=\"__4 _299\"></span>S 9 me<span class=\"__4 _299\"></span>d und<span class=\"__4 _299\"></span>antag f\u00f6r p<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>cip<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>na i I<span class=\"__4 _299\"></span>FR<span class=\"__4 _299\"></span>S 9 avs<span class=\"__4 _299\"></span>ee<span class=\"__4 _299\"></span>nde ti<span class=\"__4 _299\"></span>dpu<span class=\"__4 _299\"></span>nkt f\u00f6<span class=\"__4 _299\"></span>r redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>ning o<span class=\"__4 _299\"></span>ch b<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>t tagande<span class=\"__4 _298\"></span> av finansiella instrument i<span class=\"__4 _298\"></span> balansr\u00e4kninge<span class=\"__4 _299\"></span>n samt principerna f\u00f6r nedsk<span class=\"__4 _299\"></span>rivnin<span class=\"__4 _298\"></span>gspr<span class=\"__4 _298\"></span>\u00f6vni<span class=\"__4 _298\"></span>ng och<span class=\"__4 _298\"></span> r<span class=\"__4 _298\"></span>edovisn<span class=\"__4 _298\"></span>ing<span class=\"__4 _298\"></span> av<span class=\"__4 _298\"></span> f\u00f6rv\u00e4n<span class=\"__4 _298\"></span>ta<span class=\"__4 _298\"></span>de kr<span class=\"__4 _298\"></span>edi<span class=\"__4 _298\"></span>tf\u00f6rl<span class=\"__4 _298\"></span>ust<span class=\"__4 _298\"></span>er<span class=\"__4 _297\"></span>. Mod<span class=\"__4 _299\"></span>erbolaget till\u00e4mpar undantaget i<span class=\"__4 _298\"></span> RFR 2 vad g\u00e4ller IFR<span class=\"__4 _299\"></span>S 16, vilket  <span class=\"__4 _301\"></span>inneb\u00e4r att p<span class=\"__4 _299\"></span>rinc<span class=\"__4 _299\"></span>ip<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>a i IF<span class=\"__4 _299\"></span>R<span class=\"__4 _299\"></span>S 16 inte till\u00e4m<span class=\"__4 _299\"></span>pas i ju<span class=\"__4 _299\"></span>ridi<span class=\"__4 _299\"></span>sk p<span class=\"__4 _299\"></span>ers<span class=\"__4 _299\"></span>on<span class=\"__4 _299\"></span>. I mo<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r<span class=\"ls1_4\"> </span>bol<span class=\"__4 _299\"></span>agets b<span class=\"__4 _299\"></span>ok<span class=\"__4 _299\"></span>slut re<span class=\"__4 _299\"></span>dov<span class=\"__4 _299\"></span>isa<span class=\"__4 _299\"></span>s, p<span class=\"__4 _299\"></span>\u00e5 gru<span class=\"__4 _299\"></span>nd av sa<span class=\"__4 _299\"></span>mba<span class=\"__4 _299\"></span>ndet m<span class=\"__4 _299\"></span>ella<span class=\"__4 _299\"></span>n redo<span class=\"__4 _299\"></span>vis<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>g och beska<span class=\"__4 _298\"></span>tt<span class=\"__4 _298\"></span>ning, bo<span class=\"__4 _298\"></span>kslu<span class=\"__4 _298\"></span>tsdispo<span class=\"__4 _298\"></span>sit<span class=\"__4 _298\"></span>ioner<span class=\"__4 _298\"></span> och obesk<span class=\"__4 _298\"></span>att<span class=\"__4 _298\"></span>ade<span class=\"__4 _298\"></span> reserver<span class=\"__4 _297\"></span>.<span class=\"__4 _300\"> </span>Koncernbidrag som mo<span class=\"__4 _299\"></span>derbola<span class=\"__4 _299\"></span>get erh\u00e5ller fr\u00e5n do<span class=\"__4 _298\"></span>tterbolag och l\u00e4mnar till<span class=\"__4 _298\"></span> dott<span class=\"__4 _298\"></span>erbolag<span class=\"__4 _298\"></span> redo<span class=\"__4 _298\"></span>visas som<span class=\"__4 _298\"></span> bokslut<span class=\"__4 _298\"></span>sdisposit<span class=\"__4 _298\"></span>ion. \u00c4ndrade redo<span class=\"__4 _298\"></span>visningsprinciper och upplysningskrav<span class=\"__4 _300\"> </span>Redovisnings<span class=\"__4 _299\"></span>princip<span class=\"__4 _299\"></span>er och ber\u00e4kning<span class=\"__4 _299\"></span>smetoder som till\u00e4mpas i denna rapp<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>t \u00e4r of\u00f6r<span class=\"__4 _299\"></span>\u00e4ndr<span class=\"__4 _299\"></span>ade fr<span class=\"__4 _299\"></span>\u00e5n de<span class=\"__4 _299\"></span>m som ti<span class=\"__4 _299\"></span>ll\u00e4m<span class=\"__4 _299\"></span>pad<span class=\"__4 _299\"></span>es v<span class=\"__4 _299\"></span>id up<span class=\"__4 _299\"></span>pr\u00e4t<span class=\"__4 _299\"></span>tand<span class=\"__4 _299\"></span>et av \u00e5rs<span class=\"__4 _299\"></span>  o<span class=\"__4 _299\"></span>ch kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rnred<span class=\"__4 _299\"></span>ovi<span class=\"__4 _299\"></span>sni<span class=\"__4 _299\"></span>nge<span class=\"__4 _299\"></span>n f\u00f6r \u00e5r 2<span class=\"__4 _299\"></span>022 o<span class=\"__4 _299\"></span>ch s<span class=\"__4 _299\"></span>om fra<span class=\"__4 _299\"></span>mg\u00e5<span class=\"__4 _299\"></span>r i not 1 Redovisnings<span class=\"__4 _299\"></span>princip<span class=\"__4 _299\"></span>er<span class=\"__4 _298\"></span>. H&amp;M-koncernen till\u00e4mpar undantaget fr\u00e5n<span class=\"__4 _298\"></span> att redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>a upp<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>juten s<span class=\"__4 _299\"></span>katt til<span class=\"__4 _299\"></span>l f\u00f6ljd av til<span class=\"__4 _299\"></span>l\u00e4g<span class=\"__4 _299\"></span>gs<span class=\"__4 _299\"></span>skat<span class=\"__4 _299\"></span>t i IA<span class=\"__4 _299\"></span>S 12 avs<span class=\"__4 _299\"></span>ee<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>e inkomstskatter enligt<span class=\"__4 _298\"></span> andra pelaren.<span class=\"__4 _300\"> </span>Framt<span class=\"__4 _298\"></span>ida redo<span class=\"__4 _298\"></span>visningsprinciper och upplysningskrav<span class=\"__4 _300\"> </span>\u00c4n<span class=\"__4 _299\"></span>drin<span class=\"__4 _299\"></span>ge<span class=\"__4 _299\"></span>n i stand<span class=\"__4 _299\"></span>ard I<span class=\"__4 _299\"></span>AS 12 I<span class=\"__4 _299\"></span>nkoms<span class=\"__4 _299\"></span>tsk<span class=\"__4 _299\"></span>atter avs<span class=\"__4 _299\"></span>ee<span class=\"__4 _299\"></span>nde u<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>jutna  <span class=\"__4 _301\"></span>skat<span class=\"__4 _299\"></span>tefordrin<span class=\"__4 _299\"></span>gar o<span class=\"__4 _299\"></span>ch up<span class=\"__4 _299\"></span>ps<span class=\"__4 _299\"></span>kjutn<span class=\"__4 _299\"></span>a sk<span class=\"__4 _299\"></span>attesku<span class=\"__4 _299\"></span>ld<span class=\"__4 _299\"></span>er so<span class=\"__4 _299\"></span>m h\u00e4r<span class=\"__4 _299\"></span>r\u00f6r fr\u00e5n e<span class=\"__4 _299\"></span>n en<span class=\"__4 _299\"></span>da trans<span class=\"__4 _299\"></span>akti<span class=\"__4 _299\"></span>on tr\u00e4d<span class=\"__4 _299\"></span>er i k<span class=\"__4 _299\"></span>raf<span class=\"__4 _299\"></span>t f\u00f6r r\u00e4ken<span class=\"__4 _299\"></span>ska<span class=\"__4 _299\"></span>ps\u00e5<span class=\"__4 _299\"></span>r som b<span class=\"__4 _299\"></span>\u00f6r<span class=\"__4 _299\"></span>jar 1 jan<span class=\"__4 _299\"></span>uari 2<span class=\"__4 _299\"></span>023 eller senar<span class=\"__4 _298\"></span>e, och p<span class=\"__4 _298\"></span>\u00e5verk<span class=\"__4 _298\"></span>ar k<span class=\"__4 _298\"></span>oncernens finan<span class=\"__4 _298\"></span>siella r<span class=\"__4 _298\"></span>apporter fr<span class=\"__4 _298\"></span>\u00e5n  <span class=\"__4 _301\"></span>r\u00e4kens<span class=\"__4 _299\"></span>kap<span class=\"__4 _299\"></span>s\u00e5r 2<span class=\"__4 _299\"></span>024. \u00c4<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>ring<span class=\"__4 _299\"></span>en in<span class=\"__4 _299\"></span>neb<span class=\"__4 _299\"></span>\u00e4r att u<span class=\"__4 _299\"></span>pps<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>juten sk<span class=\"__4 _299\"></span>att red<span class=\"__4 _299\"></span>ovi<span class=\"__4 _299\"></span>sas p\u00e5 nyttjander\u00e4ttstillg\u00e5ngar och skulder h\u00e4nf\u00f6rliga till leasing. Andra nya<span class=\"__4 _298\"></span> eller \u00e4ndrade redovisnings<span class=\"__4 _299\"></span>standarder som har publicerats men inte<span class=\"__4 _298\"></span> \u00e4nnu tr\u00e4t<span class=\"__4 _299\"></span>t i kraf<span class=\"__4 _299\"></span>t f\u00f6r<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>\u00e4ntas inte ha n\u00e5<span class=\"__4 _299\"></span>gon m<span class=\"__4 _299\"></span>ateriel<span class=\"__4 _299\"></span>l ef<span class=\"__4 _299\"></span>fekt p<span class=\"__4 _299\"></span>\u00e5 de fin<span class=\"__4 _299\"></span>an<span class=\"__4 _299\"></span> siella rappor<span class=\"__4 _299\"></span>terna. Inga nya eller \u00e4ndrade r<span class=\"__4 _298\"></span>edovisnings<span class=\"__4 _299\"></span>standarder som int<span class=\"__4 _298\"></span>e \u00e4r obligat<span class=\"__4 _298\"></span>oriska \u00e4n har till\u00e4mpats<span class=\"__4 _298\"></span> i f\u00f6rtid av H<span class=\"__4 _298\"></span>&amp;M-<span class=\"__4 _299\"></span>koncernen<span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>Klimat<span class=\"__4 _299\"></span>f\u00f6r\u00e4ndringar<span class=\"__4 _300\"> </span>De poten<span class=\"__4 _298\"></span>tiella effekterna av<span class=\"__4 _298\"></span> klimatf\u00f6r\u00e4ndringar har beaktats vid uppr\u00e4t<span class=\"__4 _298\"></span><span class=\"ls1_4 ws1_4\"> </span>tand<span class=\"__4 _299\"></span>et av de fin<span class=\"__4 _299\"></span>ans<span class=\"__4 _299\"></span>iell<span class=\"__4 _299\"></span>a rapp<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>ter<span class=\"__4 _299\"></span>na, i s<span class=\"__4 _299\"></span>ynn<span class=\"__4 _299\"></span>erh<span class=\"__4 _299\"></span>et avse<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>de ri<span class=\"__4 _299\"></span>skern<span class=\"__4 _299\"></span>a som har identifierats i<span class=\"__4 _298\"></span> klimatanalysen enligt T<span class=\"__4 _297\"></span>ask Force on Climate related Fina<span class=\"__4 _299\"></span>nc<span class=\"__4 _299\"></span>ial Di<span class=\"__4 _299\"></span>scl<span class=\"__4 _299\"></span>os<span class=\"__4 _299\"></span>ures (<span class=\"__4 _299\"></span>TCF<span class=\"__4 _299\"></span>D) (s<span class=\"__4 _299\"></span>ido<span class=\"__4 _299\"></span>rna 75<span class=\"__4 _299\"></span>\u2013<span class=\"__4 _298\"></span>78). F\u00f6ljande omr\u00e5den har beak<span class=\"__4 _299\"></span>tats: F\u00f6r\u00e4ndrade k<span class=\"__4 _298\"></span>undatt<span class=\"__4 _298\"></span>ityder<span class=\"__4 _298\"></span> och ink<span class=\"__4 _298\"></span>\u00f6psm\u00f6nster<span class=\"__4 _300\"> </span>Kl<span class=\"__4 _299\"></span>imatrel<span class=\"__4 _299\"></span>aterade fr<span class=\"__4 _299\"></span>\u00e5go<span class=\"__4 _299\"></span>r kan ha e<span class=\"__4 _299\"></span>n inver<span class=\"__4 _299\"></span>kan p<span class=\"__4 _299\"></span>\u00e5 kund<span class=\"__4 _299\"></span>beteen<span class=\"__4 _299\"></span>de o<span class=\"__4 _299\"></span>ch kon<span class=\"__4 _299\"></span> sumt<span class=\"__4 _298\"></span>ionsm\u00f6nst<span class=\"__4 _298\"></span>er och s\u00e5ledes p\u00e5<span class=\"__4 _298\"></span>verka<span class=\"__4 _298\"></span> k<span class=\"__4 _298\"></span>oncernens nett<span class=\"__4 _298\"></span>ooms\u00e4<span class=\"__4 _298\"></span>ttning. F\u00f6r\u00e4<span class=\"__4 _299\"></span>ndr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar i kund<span class=\"__4 _299\"></span>attit<span class=\"__4 _299\"></span>yder o<span class=\"__4 _299\"></span>ch i<span class=\"__4 _299\"></span>nk\u00f6ps<span class=\"__4 _299\"></span>m\u00f6<span class=\"__4 _299\"></span>nster k<span class=\"__4 _299\"></span>an oc<span class=\"__4 _299\"></span>ks\u00e5 p<span class=\"__4 _299\"></span>\u00e5verk<span class=\"__4 _299\"></span>a v\u00e4r der<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en av var<span class=\"__4 _299\"></span>ulag<span class=\"__4 _299\"></span>er d<span class=\"__4 _299\"></span>\u00e5 varor i la<span class=\"__4 _299\"></span>ger k<span class=\"__4 _299\"></span>an bl<span class=\"__4 _299\"></span>i inkur<span class=\"__4 _299\"></span>anta om f\u00f6r<span class=\"__4 _299\"></span>s\u00e4l<span class=\"__4 _299\"></span>jnin<span class=\"__4 _299\"></span>gs<span class=\"__4 _299\"></span> pri<span class=\"__4 _299\"></span>set ell<span class=\"__4 _299\"></span>er ef<span class=\"__4 _299\"></span>ter<span class=\"__4 _299\"></span>fr\u00e5g<span class=\"__4 _299\"></span>an min<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>ar<span class=\"__4 _298\"></span>. Introduktion a<span class=\"__4 _298\"></span>v global eller r<span class=\"__4 _298\"></span>egional klimatr<span class=\"__4 _298\"></span>elat<span class=\"__4 _298\"></span>erad lagstift<span class=\"__4 _298\"></span>ning<span class=\"__4 _300\"> </span>Inf\u00f6ra<span class=\"__4 _299\"></span>ndet av k<span class=\"__4 _299\"></span>lim<span class=\"__4 _299\"></span>atrelaterad la<span class=\"__4 _299\"></span>gstif<span class=\"__4 _299\"></span>tni<span class=\"__4 _299\"></span>ng<span class=\"__4 _299\"></span>, s\u00e5s<span class=\"__4 _299\"></span>om kol<span class=\"__4 _299\"></span>dioxid<span class=\"__4 _299\"></span>skat<span class=\"__4 _299\"></span>ter<span class=\"__4 _298\"></span>, kan ors<span class=\"__4 _299\"></span>aka h<span class=\"__4 _299\"></span>\u00f6g<span class=\"__4 _299\"></span>re produ<span class=\"__4 _299\"></span>ktio<span class=\"__4 _299\"></span>ns<span class=\"__4 _299\"></span>kostna<span class=\"__4 _299\"></span>der o<span class=\"__4 _299\"></span>ch d<span class=\"__4 _299\"></span>\u00e4rm<span class=\"__4 _299\"></span>ed p\u00e5ve<span class=\"__4 _299\"></span>rka kos<span class=\"__4 _299\"></span>tnad<span class=\"__4 _299\"></span>en f\u00f6r<span class=\"__4 _298\"></span> s\u00e5lda va<span class=\"__4 _298\"></span>ror f<span class=\"__4 _298\"></span>\u00f6r k<span class=\"__4 _298\"></span>oncernen. Speciellt<span class=\"__4 _298\"></span> lever<span class=\"__4 _298\"></span>ant<span class=\"__4 _298\"></span>\u00f6r<span class=\"__4 _298\"></span>er beroende<span class=\"__4 _298\"></span> av<span class=\"__4 _298\"></span> fossila<span class=\"__4 _298\"></span> br\u00e4n<span class=\"__4 _299\"></span>sl<span class=\"__4 _299\"></span>en be<span class=\"__4 _299\"></span>d\u00f6<span class=\"__4 _299\"></span>ms p\u00e5ve<span class=\"__4 _299\"></span>rka<span class=\"__4 _299\"></span>s av inf\u00f6ran<span class=\"__4 _299\"></span>det av k<span class=\"__4 _299\"></span>limatrel<span class=\"__4 _299\"></span>aterad la<span class=\"__4 _299\"></span>gstif<span class=\"__4 _299\"></span>tnin<span class=\"__4 _299\"></span>g. H&amp;M<span class=\"__4 _299\"></span>-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>en har s<span class=\"__4 _299\"></span>atsat f\u00f6r at<span class=\"__4 _299\"></span>t fasa u<span class=\"__4 _299\"></span>t kol oc<span class=\"__4 _299\"></span>h andr<span class=\"__4 _299\"></span>a foss<span class=\"__4 _299\"></span>ila b<span class=\"__4 _299\"></span>r\u00e4ns<span class=\"__4 _299\"></span>le<span class=\"__4 _299\"></span>n i leverant<span class=\"__4 _298\"></span>\u00f6rskedjan. F\u00f6r 2023 uppg\u00e5r utgifter f<span class=\"__4 _298\"></span>\u00f6r h\u00e5llbart framst\u00e4llda material<span class=\"__4 _298\"></span> och minskade koldioxidutsl\u00e4pp till t<span class=\"__4 _298\"></span>ot<span class=\"__4 _298\"></span>alt 2,<span class=\"__4 _298\"></span>1 miljar<span class=\"__4 _298\"></span>der SEK<span class=\"__4 _299\"></span>, vilket har redovisats som k<span class=\"__4 _298\"></span>ostnad f\u00f6r s\u00e5lda var<span class=\"__4 _298\"></span>or<span class=\"__4 _298\"></span>,<span class=\"__4 _298\"></span> invent<span class=\"__4 _298\"></span>arier<span class=\"__4 _298\"></span>, l\u00e5ngfristiga<span class=\"__4 _298\"></span> l\u00e5n till leveran<span class=\"__4 _298\"></span>t\u00f6r<span class=\"__4 _298\"></span>er<span class=\"__4 _298\"></span>, f<span class=\"__4 _298\"></span>\u00f6rutbetalda k<span class=\"__4 _298\"></span>ostnader<span class=\"__4 _298\"></span>, f<span class=\"__4 _298\"></span>\u00f6rs\u00e4ljningskostnader och administrativa<span class=\"__4 _298\"></span> kostnader<span class=\"__4 _297\"></span>.<span class=\"__4 _300\"> </span>\u00d6kade r\u00e5<span class=\"__4 _298\"></span>varu-, energi-<span class=\"__4 _298\"></span> och va<span class=\"__4 _298\"></span>ttenk<span class=\"__4 _298\"></span>ostnader<span class=\"__4 _300\"> </span>Kl<span class=\"__4 _299\"></span>imatrel<span class=\"__4 _299\"></span>aterade fr<span class=\"__4 _299\"></span>\u00e5go<span class=\"__4 _299\"></span>r kan p\u00e5ve<span class=\"__4 _299\"></span>rka ti<span class=\"__4 _299\"></span>llg<span class=\"__4 _299\"></span>\u00e5ng<span class=\"__4 _299\"></span>en oc<span class=\"__4 _299\"></span>h pr<span class=\"__4 _299\"></span>iset p<span class=\"__4 _299\"></span>\u00e5 r\u00e5materia<span class=\"__4 _299\"></span>l samt \u00f6<span class=\"__4 _299\"></span>ka en<span class=\"__4 _299\"></span>ergi<span class=\"__4 _299\"></span>  o<span class=\"__4 _299\"></span>ch vat<span class=\"__4 _299\"></span>tenkostna<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r oc<span class=\"__4 _299\"></span>h kan d\u00e4<span class=\"__4 _299\"></span>rme<span class=\"__4 _299\"></span>d p\u00e5ver<span class=\"__4 _299\"></span>ka lev<span class=\"__4 _299\"></span>e<span class=\"__4 _299\"></span> rant\u00f6rern<span class=\"__4 _299\"></span>as pro<span class=\"__4 _299\"></span>duk<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>s<span class=\"__4 _299\"></span>  oc<span class=\"__4 _299\"></span>h lo<span class=\"__4 _299\"></span>gisti<span class=\"__4 _299\"></span>kkostn<span class=\"__4 _299\"></span>ade<span class=\"__4 _299\"></span>r vi<span class=\"__4 _299\"></span>lket kan or<span class=\"__4 _299\"></span>sak<span class=\"__4 _299\"></span>a en \u00f6k<span class=\"__4 _299\"></span>ning av kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>ns kostn<span class=\"__4 _299\"></span>ad f\u00f6r s<span class=\"__4 _299\"></span>\u00e5lda v<span class=\"__4 _299\"></span>aror<span class=\"__4 _298\"></span>. Kl<span class=\"__4 _299\"></span>imat<span class=\"__4 _299\"></span>f\u00f6r\u00e4n<span class=\"__4 _299\"></span>drin<span class=\"__4 _299\"></span>gar k<span class=\"__4 _299\"></span>an oc<span class=\"__4 _299\"></span>ks\u00e5 o<span class=\"__4 _299\"></span>rsa<span class=\"__4 _299\"></span>ka pro<span class=\"__4 _299\"></span>duk<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>s<span class=\"__4 _299\"></span>  oc<span class=\"__4 _299\"></span>h distr<span class=\"__4 _299\"></span>ibuti<span class=\"__4 _299\"></span>ons<span class=\"__4 _299\"></span>st\u00f6r<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>ar<span class=\"__4 _298\"></span>, vilket oc<span class=\"__4 _299\"></span>ks<span class=\"__4 _299\"></span>\u00e5 p\u00e5ver<span class=\"__4 _298\"></span>kar k<span class=\"__4 _298\"></span>oncernens in<span class=\"__4 _298\"></span>k\u00f6psk<span class=\"__4 _298\"></span>ostn<span class=\"__4 _298\"></span>ader<span class=\"__4 _300\"> </span><span class=\"__4 _298\"></span>.<span class=\"__4 _300\"> </span>Nat<span class=\"__4 _299\"></span>ur<span class=\"__4 _299\"></span>kata<span class=\"__4 _299\"></span>stro<span class=\"__4 _299\"></span>fer<span class=\"__4 _300\"> </span>Tillg\u00e5ngars \u00e5terv<span class=\"__4 _299\"></span>inningsv\u00e4rde och nyttjandeper<span class=\"__4 _299\"></span>iod kan p\u00e5verkas av<span class=\"__4 _298\"></span>  <span class=\"__4 _301\"></span>kli<span class=\"__4 _299\"></span>matrelatera<span class=\"__4 _299\"></span>de fr\u00e5<span class=\"__4 _299\"></span>gor, s\u00e5som n<span class=\"__4 _299\"></span>aturkata<span class=\"__4 _299\"></span>strofer<span class=\"__4 _298\"></span>, och o<span class=\"__4 _299\"></span>rsa<span class=\"__4 _299\"></span>ka kostna<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r f\u00f6r<span class=\"__4 _298\"></span> nedskrivn<span class=\"__4 _298\"></span>inga<span class=\"__4 _298\"></span>r och<span class=\"__4 _298\"></span> f\u00f6<span class=\"__4 _298\"></span>r\u00e4nd<span class=\"__4 _298\"></span>ringa<span class=\"__4 _298\"></span>r i<span class=\"__4 _298\"></span> avskr<span class=\"__4 _298\"></span>ivning<span class=\"__4 _298\"></span>sbelopp.<span class=\"__4 _298\"></span> Vi<span class=\"__4 _299\"></span>d upp<span class=\"__4 _299\"></span>skat<span class=\"__4 _299\"></span>tnin<span class=\"__4 _299\"></span>g av framtida k<span class=\"__4 _299\"></span>as<span class=\"__4 _299\"></span>safl<span class=\"__4 _299\"></span>\u00f6d<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>, s\u00e5s<span class=\"__4 _299\"></span>om f\u00f6<span class=\"__4 _299\"></span>r ned<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>ri<span class=\"__4 _299\"></span>vni<span class=\"__4 _299\"></span>ngs<span class=\"__4 _299\"></span> pr\u00f6vn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>, g\u00f6<span class=\"__4 _299\"></span>rs b<span class=\"__4 _299\"></span>ed<span class=\"__4 _299\"></span>\u00f6mn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar oc<span class=\"__4 _299\"></span>h antaga<span class=\"__4 _299\"></span>nde<span class=\"__4 _299\"></span>n so<span class=\"__4 _299\"></span>m inte \u00e4r kopp<span class=\"__4 _299\"></span>lad<span class=\"__4 _299\"></span>e till sc<span class=\"__4 _299\"></span>enar<span class=\"__4 _299\"></span>ier<span class=\"__4 _299\"></span>na so<span class=\"__4 _299\"></span>m be<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>ri<span class=\"__4 _299\"></span>vs i TCF<span class=\"__4 _299\"></span>D<span class=\"__4 _299\"></span>-a<span class=\"__4 _299\"></span>nalys<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>, ef<span class=\"__4 _299\"></span>terso<span class=\"__4 _299\"></span>m data s<span class=\"__4 _299\"></span>om de<span class=\"__4 _299\"></span>ss<span class=\"__4 _299\"></span>a sc<span class=\"__4 _299\"></span>enar<span class=\"__4 _299\"></span>ier bygg<span class=\"__4 _299\"></span>er p<span class=\"__4 _299\"></span>\u00e5 \u00e4r be<span class=\"__4 _299\"></span>h\u00e4f<span class=\"__4 _299\"></span>tad m<span class=\"__4 _299\"></span>ed en h<span class=\"__4 _299\"></span>\u00f6g g<span class=\"__4 _299\"></span>rad av os<span class=\"__4 _299\"></span>\u00e4kerh<span class=\"__4 _299\"></span>et.<span class=\"__4 _300\"> </span>Finansiering st\u00e4lls till f\u00f6rfogande till leveran<span class=\"__4 _298\"></span>t\u00f6rer<span class=\"__4 _298\"></span> f\u00f6r att m\u00f6jligg\u00f6ra inv<span class=\"__4 _298\"></span>esteri<span class=\"__4 _298\"></span>ngar f<span class=\"__4 _298\"></span>\u00f6r a<span class=\"__4 _298\"></span>tt minska<span class=\"__4 _298\"></span> energi<span class=\"__4 _298\"></span>behove<span class=\"__4 _298\"></span>t och ers\u00e4<span class=\"__4 _298\"></span>tta f<span class=\"__4 _298\"></span>ossila br<span class=\"__4 _298\"></span>\u00e4nslen. F\u00f6r 2<span class=\"__4 _299\"></span>023 utg\u00f6<span class=\"__4 _299\"></span>rs fi<span class=\"__4 _299\"></span>nans<span class=\"__4 _299\"></span>ier<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en av l\u00e5<span class=\"__4 _299\"></span>n till leve<span class=\"__4 _299\"></span>rant\u00f6rer s<span class=\"__4 _299\"></span>om ha<span class=\"__4 _299\"></span>r redo<span class=\"__4 _302\"></span> visats som l\u00e5ngfris<span class=\"__4 _298\"></span>tiga f<span class=\"__4 _298\"></span>ordringar och \u00f6<span class=\"__4 _298\"></span>vriga for<span class=\"__4 _298\"></span>dringar<span class=\"__4 _297\"></span>.<span class=\"__4 _300\"> </span>H&amp;M<span class=\"__4 _299\"></span>-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>en har i<span class=\"__4 _299\"></span>ng\u00e5t<span class=\"__4 _299\"></span>t av<span class=\"__4 _299\"></span>tal<span class=\"__4 _299\"></span>, kontrakt f\u00f6<span class=\"__4 _299\"></span>r att beta<span class=\"__4 _299\"></span>la f\u00f6r p<span class=\"__4 _299\"></span>erm<span class=\"__4 _299\"></span>a<span class=\"__4 _299\"></span> nent kol<span class=\"__4 _299\"></span>dioxid<span class=\"__4 _299\"></span>inf\u00e5ng<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>g och l<span class=\"__4 _299\"></span>agr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>, ef<span class=\"__4 _299\"></span>ter att ha g<span class=\"__4 _299\"></span>\u00e5tt me<span class=\"__4 _299\"></span>d i Frontie<span class=\"__4 _299\"></span>r<span class=\"__4 _298\"></span>. Kontrakt<span class=\"__4 _298\"></span>en inkluderar att g\u00f6ra f\u00f6rsko<span class=\"__4 _298\"></span>ttsbetalningar<span class=\"__4 _298\"></span>, vilka r<span class=\"__4 _298\"></span>edovisas som f\u00f6<span class=\"__4 _299\"></span>rutb<span class=\"__4 _299\"></span>etalda ko<span class=\"__4 _299\"></span>stnad<span class=\"__4 _299\"></span>er<span class=\"__4 _298\"></span>. N\u00e4r p<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>man<span class=\"__4 _299\"></span>ent inf\u00e5n<span class=\"__4 _299\"></span>gnin<span class=\"__4 _299\"></span>g oc<span class=\"__4 _299\"></span>h lag<span class=\"__4 _299\"></span>ring av koldi<span class=\"__4 _299\"></span>oxid har le<span class=\"__4 _299\"></span>vererats refl<span class=\"__4 _299\"></span>ek<span class=\"__4 _299\"></span>teras kostn<span class=\"__4 _299\"></span>ade<span class=\"__4 _299\"></span>n i resu<span class=\"__4 _299\"></span>ltatr\u00e4k<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>. F\u00f6rutbetalda kostnader eller k<span class=\"__4 _298\"></span>ostnader h\u00e4nf\u00f6rbart till permanent inf\u00e5ng<span class=\"__4 _299\"></span>ning o<span class=\"__4 _299\"></span>ch l<span class=\"__4 _299\"></span>agr<span class=\"__4 _299\"></span>ing av kol<span class=\"__4 _299\"></span>dioxid up<span class=\"__4 _299\"></span>pg<span class=\"__4 _299\"></span>\u00e5r inte till v\u00e4s<span class=\"__4 _299\"></span>entli<span class=\"__4 _299\"></span>ga b<span class=\"__4 _299\"></span>elo<span class=\"__4 _299\"></span>pp f\u00f6r 202<span class=\"__4 _299\"></span>3. \u00c5tag<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>en f\u00f6r y<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>terlig<span class=\"__4 _299\"></span>are beta<span class=\"__4 _299\"></span>lnin<span class=\"__4 _299\"></span>gar til<span class=\"__4 _299\"></span>l de bo<span class=\"__4 _299\"></span>lag kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>n har bi<span class=\"__4 _299\"></span>nda<span class=\"__4 _299\"></span>nde av<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>l me<span class=\"__4 _299\"></span>d upp<span class=\"__4 _299\"></span>g\u00e5r i<span class=\"__4 _299\"></span>nte till ett v\u00e4s<span class=\"__4 _299\"></span>entlig<span class=\"__4 _299\"></span>t bel<span class=\"__4 _299\"></span>op<span class=\"__4 _299\"></span>p f\u00f6r var<span class=\"__4 _299\"></span>je ens<span class=\"__4 _299\"></span>ki<span class=\"__4 _299\"></span>lt \u00e5r fram ti<span class=\"__4 _299\"></span>ll 203<span class=\"__4 _299\"></span>0<span class=\"__4 _300\"> </span>. F\u00f6r 2<span class=\"__4 _299\"></span>023 ha<span class=\"__4 _299\"></span>r kl<span class=\"__4 _299\"></span>imat<span class=\"__4 _299\"></span>f\u00f6r\u00e4nd<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>garn<span class=\"__4 _299\"></span>a inte bed<span class=\"__4 _299\"></span>\u00f6mts h<span class=\"__4 _299\"></span>a n\u00e5g<span class=\"__4 _299\"></span>on v\u00e4s<span class=\"__4 _299\"></span>entli<span class=\"__4 _299\"></span>g inverk<span class=\"__4 _299\"></span>an p\u00e5 d<span class=\"__4 _299\"></span>e fina<span class=\"__4 _299\"></span>nsi<span class=\"__4 _299\"></span>ella r<span class=\"__4 _299\"></span>app<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>tern<span class=\"__4 _299\"></span>a ell<span class=\"__4 _299\"></span>er p\u00e5 d<span class=\"__4 _299\"></span>e upp<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>attnin<span class=\"__4 _299\"></span>gar oc<span class=\"__4 _299\"></span>h antagan<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>n so<span class=\"__4 _299\"></span>m har gj<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>ts vi<span class=\"__4 _299\"></span>d upp<span class=\"__4 _299\"></span>r\u00e4tta<span class=\"__4 _299\"></span>ndet av \u00e5r<span class=\"__4 _299\"></span>s<span class=\"__4 _299\"></span>  oc<span class=\"__4 _299\"></span>h konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>n<span class=\"__4 _299\"></span> redo<span class=\"__4 _298\"></span>visni<span class=\"__4 _298\"></span>ngen.<span class=\"__4 _300\"> </span>Statliga st\u00f6d<span class=\"__4 _300\"> </span>H&amp;M<span class=\"__4 _299\"></span>-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>en red<span class=\"__4 _299\"></span>ovi<span class=\"__4 _299\"></span>sar st<span class=\"__4 _299\"></span>atliga st\u00f6d i e<span class=\"__4 _299\"></span>nli<span class=\"__4 _299\"></span>ghet m<span class=\"__4 _299\"></span>ed I<span class=\"__4 _299\"></span>AS 2<span class=\"__4 _299\"></span>0 Red<span class=\"__4 _299\"></span>o<span class=\"__4 _299\"></span> vis<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>g av statlig<span class=\"__4 _299\"></span>a bidr<span class=\"__4 _299\"></span>ag oc<span class=\"__4 _299\"></span>h up<span class=\"__4 _299\"></span>plys<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gar o<span class=\"__4 _299\"></span>m statlig<span class=\"__4 _299\"></span>a st\u00f6d<span class=\"__4 _299\"></span>. Bi<span class=\"__4 _299\"></span>drag<span class=\"__4 _299\"></span>en redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as so<span class=\"__4 _299\"></span>m en kostn<span class=\"__4 _299\"></span>ads<span class=\"__4 _299\"></span>redu<span class=\"__4 _299\"></span>ktio<span class=\"__4 _299\"></span>n av de p<span class=\"__4 _299\"></span>oster s<span class=\"__4 _299\"></span>om b<span class=\"__4 _299\"></span>idra<span class=\"__4 _299\"></span>gen av<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>r<span class=\"__4 _298\"></span>. Bid<span class=\"__4 _299\"></span>rag<span class=\"__4 _299\"></span>en red<span class=\"__4 _299\"></span>ovi<span class=\"__4 _299\"></span>sas i res<span class=\"__4 _299\"></span>ultat o<span class=\"__4 _299\"></span>ch ba<span class=\"__4 _299\"></span>lans<span class=\"__4 _299\"></span>r\u00e4k<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>g n\u00e4r d<span class=\"__4 _299\"></span>et \u00e4r riml<span class=\"__4 _299\"></span>igt s\u00e4<span class=\"__4 _299\"></span>ker<span class=\"__4 _299\"></span>t att bi<span class=\"__4 _299\"></span>drag<span class=\"__4 _299\"></span>en komm<span class=\"__4 _299\"></span>er at<span class=\"__4 _299\"></span>t erh<span class=\"__4 _299\"></span>\u00e5lla<span class=\"__4 _299\"></span>s oc<span class=\"__4 _299\"></span>h eventue<span class=\"__4 _299\"></span>lla v<span class=\"__4 _299\"></span>illkor f\u00f6<span class=\"__4 _299\"></span>r bid<span class=\"__4 _299\"></span>rage<span class=\"__4 _299\"></span>n \u00e4r up<span class=\"__4 _299\"></span>pfy<span class=\"__4 _299\"></span>lld<span class=\"__4 _299\"></span>a. U<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>er r\u00e4ken<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>aps<span class=\"__4 _299\"></span>\u00e5ret 2023 h<span class=\"__4 _299\"></span>ar ing<span class=\"__4 _299\"></span>a statlig<span class=\"__4 _299\"></span>a st\u00f6d up<span class=\"__4 _299\"></span>p<span class=\"__4 _299\"></span> g\u00e5ende till v\u00e4sentliga belopp erh\u00e5llits.<span class=\"__4 _300\"> </span>Uppskattningar<span class=\"__4 _298\"></span>, antaganden<span class=\"__4 _298\"></span> och bed\u00f6mningar<span class=\"__4 _300\"> </span>Vi<span class=\"__4 _299\"></span>d upp<span class=\"__4 _299\"></span>r\u00e4ttan<span class=\"__4 _299\"></span>de av \u00e5r<span class=\"__4 _299\"></span>s<span class=\"__4 _299\"></span>  oc<span class=\"__4 _299\"></span>h konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nred<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gen i e<span class=\"__4 _299\"></span>nli<span class=\"__4 _299\"></span>ghet m<span class=\"__4 _299\"></span>ed I<span class=\"__4 _299\"></span>FR<span class=\"__4 _299\"></span>S har f\u00f6retag<span class=\"__4 _299\"></span>sl<span class=\"__4 _299\"></span>edn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en gjo<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>t upp<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>attnin<span class=\"__4 _299\"></span>gar o<span class=\"__4 _299\"></span>ch b<span class=\"__4 _299\"></span>ed<span class=\"__4 _299\"></span>\u00f6m<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>ar so<span class=\"__4 _299\"></span>m p\u00e5ver<span class=\"__4 _299\"></span>kar de re<span class=\"__4 _299\"></span>dov<span class=\"__4 _299\"></span>isa<span class=\"__4 _299\"></span>de b<span class=\"__4 _299\"></span>elo<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>en av til<span class=\"__4 _299\"></span>lg\u00e5<span class=\"__4 _299\"></span>ngar, skuld<span class=\"__4 _299\"></span>er<span class=\"__4 _298\"></span>, int\u00e4kter o<span class=\"__4 _299\"></span>ch kostnad<span class=\"__4 _299\"></span>er. Upps<span class=\"__4 _299\"></span>kattn<span class=\"__4 _299\"></span>inga<span class=\"__4 _299\"></span>r oc<span class=\"__4 _299\"></span>h antaga<span class=\"__4 _299\"></span>nde<span class=\"__4 _299\"></span>n bas<span class=\"__4 _299\"></span>eras p<span class=\"__4 _299\"></span>\u00e5 his<span class=\"__4 _299\"></span>toris<span class=\"__4 _299\"></span>ka er<span class=\"__4 _299\"></span>faren<span class=\"__4 _299\"></span>heter<span class=\"__4 _298\"></span>, andra re<span class=\"__4 _299\"></span>levanta fa<span class=\"__4 _299\"></span>ktorer s<span class=\"__4 _299\"></span>amt f\u00f6r<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>\u00e4ntning<span class=\"__4 _299\"></span>ar om f<span class=\"__4 _299\"></span>ramtide<span class=\"__4 _299\"></span>n oc<span class=\"__4 _299\"></span>h ses \u00f6ve<span class=\"__4 _299\"></span>r reg<span class=\"__4 _299\"></span>elb<span class=\"__4 _299\"></span>und<span class=\"__4 _299\"></span>et. D<span class=\"__4 _299\"></span>et fakti<span class=\"__4 _299\"></span>ska ut<span class=\"__4 _299\"></span>fal<span class=\"__4 _299\"></span>let kan d<span class=\"__4 _299\"></span>\u00e4r<span class=\"__4 _299\"></span>f\u00f6r komm<span class=\"__4 _299\"></span>a att av<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>ka fr\u00e5n g<span class=\"__4 _299\"></span>jord<span class=\"__4 _299\"></span>a upp<span class=\"__4 _299\"></span>skat<span class=\"__4 _299\"></span>tnin<span class=\"__4 _299\"></span>gar o<span class=\"__4 _299\"></span>ch anta<span class=\"__4 _299\"></span>gand<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>. De k\u00e4llor till os\u00e4kerhet i<span class=\"__4 _298\"></span> uppskattningar och be<span class=\"__4 _299\"></span>d\u00f6mningar vid till\u00e4mpning av r<span class=\"__4 _298\"></span>edovisningspri<span class=\"__4 _298\"></span>nciperna som h<span class=\"__4 _298\"></span>ar iden<span class=\"__4 _298\"></span>tifiera<span class=\"__4 _298\"></span>ts<span class=\"__4 _298\"></span> av H<span class=\"__4 _298\"></span>&amp;M-koncernen h\u00e4nf\u00f6rs till<span class=\"__4 _298\"></span> v\u00e4rdering av v<span class=\"__4 _298\"></span>arulager<span class=\"__4 _298\"></span>, balanserade utveck<span class=\"__4 _299\"></span>lingsutgifter<span class=\"__4 _297\"></span>,  <span class=\"__4 _301\"></span>nedsk<span class=\"__4 _299\"></span>rivnings<span class=\"__4 _299\"></span>pr\u00f6vningar av anl\u00e4ggningstillg\u00e5ngar<span class=\"__4 _298\"></span>,<span class=\"__4 _298\"></span> fastst\u00e4llande av<span class=\"__4 _298\"></span>  <span class=\"__4 _301\"></span>leasingpe<span class=\"__4 _299\"></span>riod och l\u00e5ner\u00e4nta som ing\u00e5r i ber\u00e4kningarna av n<span class=\"__4 _298\"></span>yt<span class=\"__4 _299\"></span>tjande<span class=\"ls1_4 ws1_4\"> </span>r\u00e4ttstillg\u00e5ngar och r\u00e4nt<span class=\"__4 _298\"></span>eb\u00e4rande skulder h\u00e4nf\u00f6rliga till<span class=\"__4 _298\"></span> leasingavtal<span class=\"__4 _299\"></span>, be<span class=\"__4 _299\"></span>r\u00e4kn<span class=\"__4 _299\"></span>ing av av<span class=\"__4 _299\"></span>s\u00e4ttn<span class=\"__4 _299\"></span>inga<span class=\"__4 _299\"></span>r samt v\u00e4<span class=\"__4 _299\"></span>rder<span class=\"__4 _299\"></span>ing av ak<span class=\"__4 _299\"></span>tue<span class=\"__4 _299\"></span>ll oc<span class=\"__4 _299\"></span>h up<span class=\"__4 _299\"></span>psk<span class=\"__4 _299\"></span>juten skat<span class=\"__4 _299\"></span>t. S<span class=\"__4 _299\"></span>e y<span class=\"__4 _299\"></span>tter<span class=\"__4 _299\"></span>liga<span class=\"__4 _299\"></span>re bes<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>riv<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gar av os<span class=\"__4 _299\"></span>\u00e4kerh<span class=\"__4 _299\"></span>eten i upp<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>attnin<span class=\"__4 _299\"></span>gar oc<span class=\"__4 _299\"></span>h be<span class=\"__4 _299\"></span>d\u00f6m<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gar i noter<span class=\"__4 _299\"></span>na 10<span class=\"__4 _299\"></span>, 12, 17<span class=\"__4 _298\"></span>, 18 oc<span class=\"__4 _299\"></span>h 23<span class=\"__4 _299\"></span>. Koncernr<span class=\"__4 _298\"></span>edovisningen Koncernredo<span class=\"__4 _298\"></span>visning<span class=\"__4 _300\"> </span>Koncernr<span class=\"__4 _298\"></span>edovisnin<span class=\"__4 _298\"></span>gen omf<span class=\"__4 _298\"></span>att<span class=\"__4 _298\"></span>ar moderbolage<span class=\"__4 _298\"></span>t och<span class=\"__4 _298\"></span> dott<span class=\"__4 _298\"></span>erbolag. So<span class=\"__4 _299\"></span>m dotter<span class=\"__4 _299\"></span>bo<span class=\"__4 _299\"></span>lag avs<span class=\"__4 _299\"></span>es a<span class=\"__4 _299\"></span>lla b<span class=\"__4 _299\"></span>olag d<span class=\"__4 _299\"></span>\u00e4r konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen i<span class=\"__4 _299\"></span>nne<span class=\"__4 _299\"></span>har e<span class=\"__4 _299\"></span>lle<span class=\"__4 _299\"></span>r f\u00f6r<span class=\"__4 _299\"></span>fogar \u00f6ver<span class=\"__4 _298\"></span> mer \u00e4n<span class=\"__4 _298\"></span> 50 procen<span class=\"__4 _298\"></span>t a<span class=\"__4 _298\"></span>v r\u00f6s<span class=\"__4 _298\"></span>tern<span class=\"__4 _298\"></span>a eller<span class=\"__4 _298\"></span> d\u00e4r k<span class=\"__4 _298\"></span>oncernen genom<span class=\"__4 _298\"></span> avtal ell<span class=\"__4 _299\"></span>er p\u00e5 a<span class=\"__4 _299\"></span>nnat s\u00e4t<span class=\"__4 _299\"></span>t ens<span class=\"__4 _299\"></span>am ut\u00f6var ett b<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>t\u00e4mm<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>e infly<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>e. Ett  <span class=\"__4 _301\"></span>dotter<span class=\"__4 _299\"></span>bol<span class=\"__4 _299\"></span>ag tas m<span class=\"__4 _299\"></span>ed i kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rnre<span class=\"__4 _299\"></span>dov<span class=\"__4 _299\"></span>isn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en fr\u00e5n f\u00f6<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>v\u00e4r<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>stidp<span class=\"__4 _299\"></span>unk<span class=\"__4 _299\"></span>ten<span class=\"__4 _299\"></span>, vil<span class=\"__4 _299\"></span>ken \u00e4r de<span class=\"__4 _299\"></span>n dag d\u00e5 m<span class=\"__4 _299\"></span>od<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>bol<span class=\"__4 _299\"></span>aget f\u00e5<span class=\"__4 _299\"></span>r ett be<span class=\"__4 _299\"></span>st\u00e4m<span class=\"__4 _299\"></span>man<span class=\"__4 _299\"></span>de infl<span class=\"__4 _299\"></span>y<span class=\"__4 _299\"></span>tand<span class=\"__4 _299\"></span>e, oc<span class=\"__4 _299\"></span>h ing\u00e5<span class=\"__4 _299\"></span>r i konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>en fra<span class=\"__4 _299\"></span>m till d<span class=\"__4 _299\"></span>en dag d<span class=\"__4 _299\"></span>\u00e5 det b<span class=\"__4 _299\"></span>est\u00e4<span class=\"__4 _299\"></span>mman<span class=\"__4 _299\"></span>de infly<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>ndet up<span class=\"__4 _299\"></span>ph<span class=\"__4 _299\"></span>\u00f6r. Koncer<span class=\"__4 _299\"></span>nintern<span class=\"__4 _299\"></span>a int\u00e4kter, k<span class=\"__4 _298\"></span>ostna<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r<span class=\"__4 _298\"></span>, fordring<span class=\"__4 _299\"></span>ar oc<span class=\"__4 _299\"></span>h skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r samt o<span class=\"__4 _299\"></span>realis<span class=\"__4 _299\"></span>era<span class=\"__4 _299\"></span>de res<span class=\"__4 _299\"></span>ultat el<span class=\"__4 _299\"></span>imin<span class=\"__4 _299\"></span>eras i s<span class=\"__4 _299\"></span>in h<span class=\"__4 _299\"></span>elh<span class=\"__4 _299\"></span>et vid up<span class=\"__4 _299\"></span>pr\u00e4t tande<span class=\"__4 _298\"></span>t av<span class=\"__4 _298\"></span> koncernr<span class=\"__4 _298\"></span>edovisnin<span class=\"__4 _298\"></span>gen. De finansi<span class=\"__4 _298\"></span>ella r<span class=\"__4 _298\"></span>apporterna<span class=\"__4 _298\"></span> f\u00f6r<span class=\"__4 _298\"></span> moderbolage<span class=\"__4 _298\"></span>t och do<span class=\"__4 _298\"></span>tt<span class=\"__4 _298\"></span>erbolagen<span class=\"__4 _298\"></span> som tas in i kon<span class=\"__4 _299\"></span>cer<span class=\"__4 _299\"></span>nred<span class=\"__4 _299\"></span>ovi<span class=\"__4 _299\"></span>sni<span class=\"__4 _299\"></span>nge<span class=\"__4 _299\"></span>n avs<span class=\"__4 _299\"></span>er sa<span class=\"__4 _299\"></span>mma p<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>od o<span class=\"__4 _299\"></span>ch \u00e4r u<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>r\u00e4ttad<span class=\"__4 _299\"></span>e enligt<span class=\"__4 _298\"></span> de r<span class=\"__4 _298\"></span>edovisningsprinciper<span class=\"__4 _298\"></span> som g\u00e4ller<span class=\"__4 _298\"></span> f\u00f6r<span class=\"__4 _298\"></span> koncernen<span class=\"__4 _300\"> </span>. In<span class=\"__4 _298\"></span>tr<span class=\"__4 _298\"></span>esse<span class=\"__4 _299\"></span> f\u00f6re<span class=\"__4 _298\"></span>tag och joint v<span class=\"__4 _298\"></span>entures r<span class=\"__4 _298\"></span>edovisas med till\u00e4mpning av kapitalandels<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span>met<span class=\"__4 _298\"></span>oden n\u00e4r<span class=\"__4 _298\"></span> koncernen<span class=\"__4 _298\"></span> har be<span class=\"__4 _298\"></span>tydande<span class=\"__4 _298\"></span> inflytande eller<span class=\"__4 _298\"></span> gemensamt<span class=\"__4 _298\"></span> best\u00e4mmande infly<span class=\"__4 _299\"></span>tande.<span class=\"__4 _300\"> </span>Intre<span class=\"__4 _299\"></span>ss<span class=\"__4 _299\"></span>ef\u00f6retag o<span class=\"__4 _299\"></span>ch jo<span class=\"__4 _299\"></span>int ventur<span class=\"__4 _299\"></span>es<span class=\"__4 _300\"> </span>Bo<span class=\"__4 _299\"></span>lag d<span class=\"__4 _299\"></span>\u00e4r konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>en ha<span class=\"__4 _299\"></span>r bet<span class=\"__4 _299\"></span>ydan<span class=\"__4 _299\"></span>de infl<span class=\"__4 _299\"></span>y<span class=\"__4 _299\"></span>tand<span class=\"__4 _299\"></span>e (intres<span class=\"__4 _299\"></span>s<span class=\"__4 _299\"></span>ef\u00f6retag) e<span class=\"__4 _299\"></span>lle<span class=\"__4 _299\"></span>r gem<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>samt b<span class=\"__4 _299\"></span>est\u00e4<span class=\"__4 _299\"></span>mma<span class=\"__4 _299\"></span>nde i<span class=\"__4 _299\"></span>nfly<span class=\"__4 _299\"></span>tan<span class=\"__4 _299\"></span>de (<span class=\"__4 _299\"></span>joi<span class=\"__4 _299\"></span>nt ventures<span class=\"__4 _299\"></span>) redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as en<span class=\"__4 _299\"></span>ligt kapit<span class=\"__4 _298\"></span>alandelsmet<span class=\"__4 _298\"></span>oden, se no<span class=\"__4 _298\"></span>t 1<span class=\"__4 _298\"></span>6.<span class=\"__4 _300\"> </span>Omr\u00e4kning a<span class=\"__4 _298\"></span>v ut<span class=\"__4 _298\"></span>l\u00e4ndska do<span class=\"__4 _298\"></span>tterbola<span class=\"__4 _298\"></span>g<span class=\"__4 _300\"> </span>De f\u00f6retag s<span class=\"__4 _299\"></span>om in<span class=\"__4 _299\"></span>g\u00e5r i kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>n upp<span class=\"__4 _299\"></span>r\u00e4tta<span class=\"__4 _299\"></span>r sina fi<span class=\"__4 _299\"></span>nan<span class=\"__4 _299\"></span>sie<span class=\"__4 _299\"></span>lla ra<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>ter i den va<span class=\"__4 _299\"></span>luta s<span class=\"__4 _299\"></span>om anv\u00e4<span class=\"__4 _299\"></span>nds i d<span class=\"__4 _299\"></span>en eko<span class=\"__4 _299\"></span>nom<span class=\"__4 _299\"></span>isk<span class=\"__4 _299\"></span>a mil<span class=\"__4 _299\"></span>j\u00f6 d\u00e4r re<span class=\"__4 _299\"></span>sp<span class=\"__4 _299\"></span>ek<span class=\"__4 _299\"></span>tive f\u00f6retag huvuds<span class=\"__4 _299\"></span>akligen \u00e4r verksamt, den s\u00e5 kallade funktionella valutan. Des<span class=\"__4 _299\"></span>sa rapporter<span class=\"__4 _298\"></span> ut<span class=\"__4 _298\"></span>g\u00f6r gru<span class=\"__4 _298\"></span>nden f<span class=\"__4 _298\"></span>\u00f6r k<span class=\"__4 _298\"></span>oncernr<span class=\"__4 _298\"></span>edovisningen.<span class=\"__4 _298\"></span> Koncernr<span class=\"__4 _298\"></span>edovis<span class=\"ls1_4 ws1_4\"> </span>ning<span class=\"__4 _299\"></span>en up<span class=\"__4 _299\"></span>pr\u00e4t<span class=\"__4 _299\"></span>tas i sv<span class=\"__4 _299\"></span>ens<span class=\"__4 _299\"></span>ka k<span class=\"__4 _299\"></span>rono<span class=\"__4 _299\"></span>r<span class=\"__4 _298\"></span>, som \u00e4r m<span class=\"__4 _299\"></span>od<span class=\"__4 _299\"></span>erb<span class=\"__4 _299\"></span>ola<span class=\"__4 _299\"></span>gets fu<span class=\"__4 _299\"></span>nkti<span class=\"__4 _299\"></span>one<span class=\"__4 _299\"></span>lla valuta och rapporteringsvaluta. Tillg\u00e5n<span class=\"__4 _299\"></span>gar och skulder i utl\u00e4ndska  <span class=\"__4 _301\"></span>dotterbolag omr\u00e4knas till balansdagens kurs och resultatr<span class=\"__4 _298\"></span>\u00e4kningar omr\u00e4knas till r\u00e4kenskaps\u00e5rets<span class=\"__4 _298\"></span> genoms<span class=\"__4 _299\"></span>nittskurs. Omr\u00e4k<span class=\"__4 _299\"></span>ningsdif<span class=\"__4 _299\"></span>feren<span class=\"ls1_4 ws1_4\"> </span>sen ti<span class=\"__4 _299\"></span>ll f\u00f6lj<span class=\"__4 _299\"></span>d av detta<span class=\"__4 _299\"></span>, sa<span class=\"__4 _299\"></span>mt till f\u00f6lj<span class=\"__4 _299\"></span>d av att net<span class=\"__4 _299\"></span>toinves<span class=\"__4 _299\"></span>tering<span class=\"__4 _299\"></span>en o<span class=\"__4 _299\"></span>mr\u00e4k<span class=\"__4 _299\"></span>nats till annan valu<span class=\"__4 _298\"></span>takurs vid r\u00e4k<span class=\"__4 _298\"></span>enskaps\u00e5rets slut \u00e4n vid r\u00e4k<span class=\"__4 _298\"></span>enskaps\u00e5rets b\u00f6r<span class=\"__4 _299\"></span>jan<span class=\"__4 _299\"></span>, redo<span class=\"__4 _299\"></span>vis<span class=\"__4 _299\"></span>as vi<span class=\"__4 _299\"></span>a rapp<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>t \u00f6ve<span class=\"__4 _299\"></span>r totalresul<span class=\"__4 _299\"></span>tat i eget ka<span class=\"__4 _299\"></span>pital s<span class=\"__4 _299\"></span>om e<span class=\"__4 _299\"></span>n omr\u00e4<span class=\"__4 _299\"></span>kn<span class=\"__4 _299\"></span>ings<span class=\"__4 _299\"></span>res<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>v. Vid av<span class=\"__4 _299\"></span>y<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>trin<span class=\"__4 _299\"></span>g av en utl\u00e4<span class=\"__4 _299\"></span>nds<span class=\"__4 _299\"></span>k ver<span class=\"__4 _299\"></span>ksam<span class=\"__4 _299\"></span>het red<span class=\"__4 _299\"></span>ovi<span class=\"__4 _299\"></span>sas de ackumulerade omr\u00e4kning<span class=\"__4 _299\"></span>sdifferenserna i resultatr\u00e4kningen till sam<span class=\"__4 _299\"></span>mans m<span class=\"__4 _299\"></span>ed v<span class=\"__4 _299\"></span>ins<span class=\"__4 _299\"></span>ten ell<span class=\"__4 _299\"></span>er f\u00f6r<span class=\"__4 _299\"></span>lusten f<span class=\"__4 _299\"></span>r\u00e5n av<span class=\"__4 _299\"></span>y<span class=\"__4 _299\"></span>ttr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>. Utl\u00e4ndsk valuta<span class=\"__4 _300\"> </span>Monet\u00e4ra tillg\u00e5ngar och skulder i utl\u00e4ndsk valuta omr\u00e4knas till balans<span class=\"ls1_4 ws1_4\"> </span>dagens kurs. Valut<span class=\"__4 _298\"></span>akursdifferenser som upp<span class=\"__4 _299\"></span>st\u00e5r vid omr\u00e4kningarna redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as i resu<span class=\"__4 _299\"></span>ltatr\u00e4k<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>en m<span class=\"__4 _299\"></span>ed un<span class=\"__4 _299\"></span>danta<span class=\"__4 _299\"></span>g av valuta<span class=\"__4 _299\"></span>kurs<span class=\"__4 _299\"></span>dif<span class=\"__4 _299\"></span>feren<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>r avse<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>de l\u00e5<span class=\"__4 _299\"></span>n som \u00e4<span class=\"__4 _299\"></span>r att b<span class=\"__4 _299\"></span>etrakta s<span class=\"__4 _299\"></span>om n<span class=\"__4 _299\"></span>ettoinve<span class=\"__4 _299\"></span>sterin<span class=\"__4 _299\"></span>g i en utla<span class=\"__4 _299\"></span>nds<span class=\"__4 _299\"></span>verk<span class=\"ws1_4\"> </span>sam<span class=\"__4 _299\"></span>het. D<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>na ty<span class=\"__4 _299\"></span>p av valu<span class=\"__4 _299\"></span>takur<span class=\"__4 _299\"></span>sdif<span class=\"__4 _299\"></span>fere<span class=\"__4 _299\"></span>nse<span class=\"__4 _299\"></span>r red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as v<span class=\"__4 _299\"></span>ia rapp<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>t \u00f6ve<span class=\"__4 _299\"></span>r to<span class=\"__4 _298\"></span>talresulta<span class=\"__4 _298\"></span>t i eget kapital<span class=\"__4 _298\"></span> som omr\u00e4knings<span class=\"__4 _299\"></span>differens. \u00c4ven valutak<span class=\"__4 _298\"></span>urs<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span>dif<span class=\"__4 _299\"></span>feren<span class=\"__4 _299\"></span>ser av<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>end<span class=\"__4 _299\"></span>e l\u00e5n i utl<span class=\"__4 _299\"></span>\u00e4nd<span class=\"__4 _299\"></span>sk va<span class=\"__4 _299\"></span>luta so<span class=\"__4 _299\"></span>m up<span class=\"__4 _299\"></span>ptagits f\u00f6r at<span class=\"__4 _299\"></span>t s\u00e4k<span class=\"__4 _299\"></span>ra nettoinv<span class=\"__4 _298\"></span>esteringar i ut<span class=\"__4 _298\"></span>landsverksamhet redovisas i \u00f6vrigt to<span class=\"__4 _298\"></span>talresulta<span class=\"__4 _298\"></span>t.<span class=\"__4 _300\"> </span>R\u00e4n<span class=\"__4 _299\"></span>tein<span class=\"__4 _299\"></span>t\u00e4<span class=\"__4 _299\"></span>kte<span class=\"__4 _299\"></span>r<span class=\"__4 _300\"> </span>R\u00e4nteint\u00e4k<span class=\"__4 _299\"></span>ter redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as i tak<span class=\"__4 _299\"></span>t me<span class=\"__4 _299\"></span>d att de i<span class=\"__4 _299\"></span>ntj\u00e4nas<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>Kassafl\u00f6desanalys Kas<span class=\"__4 _299\"></span>sa<span class=\"__4 _299\"></span>fl\u00f6<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>sana<span class=\"__4 _299\"></span>lys<span class=\"__4 _299\"></span>en up<span class=\"__4 _299\"></span>pr\u00e4t<span class=\"__4 _299\"></span>tas en<span class=\"__4 _299\"></span>ligt in<span class=\"__4 _299\"></span>dire<span class=\"__4 _299\"></span>kt m<span class=\"__4 _299\"></span>etod. D<span class=\"__4 _299\"></span>et redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>ade kas<span class=\"__4 _299\"></span>safl<span class=\"__4 _299\"></span>\u00f6d<span class=\"__4 _299\"></span>et omfat<span class=\"__4 _299\"></span>tar en<span class=\"__4 _299\"></span>dast tr<span class=\"__4 _299\"></span>ansa<span class=\"__4 _299\"></span>ktio<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>r so<span class=\"__4 _299\"></span>m med<span class=\"__4 _299\"></span>f\u00f6r in<span class=\"__4 _299\"></span>  e<span class=\"__4 _299\"></span>lle<span class=\"__4 _299\"></span>r  utbetalningar<span class=\"__4 _297\"></span>.<span class=\"__4 _300\"> </span>2. F<span class=\"__4 _298\"></span>INANSIELLA RISKER<span class=\"__4 _300\"> </span>H&amp;M-<span class=\"__4 _299\"></span>koncernens finansie<span class=\"__4 _299\"></span>ring och hantering a<span class=\"__4 _298\"></span>v finansiella risker \u00e4r  <span class=\"__4 _301\"></span>centra<span class=\"__4 _299\"></span>lis<span class=\"__4 _299\"></span>erad ti<span class=\"__4 _299\"></span>ll konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s fina<span class=\"__4 _299\"></span>nsavd<span class=\"__4 _299\"></span>eln<span class=\"__4 _299\"></span>ing o<span class=\"__4 _299\"></span>ch b<span class=\"__4 _299\"></span>edr<span class=\"__4 _299\"></span>iv<span class=\"__4 _299\"></span>s utifr\u00e5n e<span class=\"__4 _299\"></span>n av styrelsen fastst\u00e4lld finanspo<span class=\"__4 _299\"></span>licy<span class=\"__4 _298\"></span>. Finanspolicyn fastst\u00e4ller ramverk,  <span class=\"__4 _301\"></span>riktlinjer<span class=\"__4 _298\"></span>, manda<span class=\"__4 _298\"></span>t och ansvar f\u00f6r \u00f6v<span class=\"__4 _298\"></span>er<span class=\"__4 _299\"></span>vakning, rapp<span class=\"__4 _299\"></span>ortering och hante<span class=\"ls1_4 ws1_4\"> </span>ring av fi<span class=\"__4 _299\"></span>nan<span class=\"__4 _299\"></span>sie<span class=\"__4 _299\"></span>lla fr\u00e5<span class=\"__4 _299\"></span>gor. Group treas<span class=\"__4 _299\"></span>urer s<span class=\"__4 _299\"></span>ka m\u00e5n<span class=\"__4 _299\"></span>atlige<span class=\"__4 _299\"></span>n rap<span class=\"__4 _299\"></span>po<span class=\"__4 _299\"></span>rtera koncernens lik<span class=\"__4 _299\"></span>viditet, finansieringsbeh<span class=\"__4 _299\"></span>ov och finansiella risker till CFO. H&amp;M-koncernens r<span class=\"__4 _298\"></span>edovisningsprinci<span class=\"__4 _298\"></span>per f\u00f6r<span class=\"__4 _298\"></span> finansiell<span class=\"__4 _298\"></span>a inst<span class=\"__4 _298\"></span>rument,<span class=\"__4 _298\"></span> ink<span class=\"__4 _299\"></span>lus<span class=\"__4 _299\"></span>ive d<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>vat, b<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>kr<span class=\"__4 _299\"></span>ivs i n<span class=\"__4 _299\"></span>ot 24<span class=\"__4 _300\"> </span>.<span class=\"__4 _300\"> </span>H&amp;M-koncernen \u00e4r<span class=\"__4 _298\"></span> genom sin<span class=\"__4 _298\"></span> verksamhe<span class=\"__4 _298\"></span>t e<span class=\"__4 _298\"></span>xponerad<span class=\"__4 _298\"></span> f\u00f6r<span class=\"__4 _298\"></span> risk<span class=\"__4 _298\"></span>er i  <span class=\"__4 _301\"></span>finansiella instrument s\u00e5 som likv<span class=\"__4 _299\"></span>ida medel<span class=\"__4 _299\"></span>, kortfristiga placeringar<span class=\"__4 _298\"></span>, kundf<span class=\"__4 _298\"></span>ordri<span class=\"__4 _298\"></span>ngar<span class=\"__4 _297\"></span>, leveran<span class=\"__4 _298\"></span>t<span class=\"__4 _298\"></span>\u00f6rsskulder och l\u00e5<span class=\"__4 _298\"></span>n. H&amp;M-koncernen genom<span class=\"__4 _298\"></span>f\u00f6r<span class=\"__4 _298\"></span> oc<span class=\"__4 _299\"></span>ks\u00e5 tran<span class=\"__4 _299\"></span>sak<span class=\"__4 _299\"></span>tio<span class=\"__4 _299\"></span>ner m<span class=\"__4 _299\"></span>ed va<span class=\"__4 _299\"></span>lutad<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>vat i sy<span class=\"__4 _299\"></span>f<span class=\"__4 _299\"></span>te att hantera va<span class=\"__4 _299\"></span>lutari<span class=\"__4 _299\"></span>sker som u<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>st\u00e5r i kon<span class=\"__4 _299\"></span>cer<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>ns ver<span class=\"__4 _299\"></span>ksam<span class=\"__4 _299\"></span>het<span class=\"__4 _299\"></span>. Ris<span class=\"__4 _299\"></span>ker relatera<span class=\"__4 _299\"></span>de till d<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>sa i<span class=\"__4 _299\"></span>nstru<span class=\"__4 _299\"></span>me<span class=\"__4 _299\"></span>nt \u00e4r fr\u00e4ms<span class=\"__4 _299\"></span>t: <span class=\"__4 _306\"></span>\u2014<span class=\"__4 _307\"> </span>R\u00e4nteris<span class=\"__4 _299\"></span>ker avs<span class=\"__4 _299\"></span>ee<span class=\"__4 _299\"></span>nde s<span class=\"__4 _299\"></span>kul<span class=\"__4 _299\"></span>der ti<span class=\"__4 _299\"></span>ll k<span class=\"__4 _299\"></span>reditin<span class=\"__4 _299\"></span>stitut<span class=\"__4 _299\"></span>, lik<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>da me<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>l och kortfristiga placeringar<span class=\"__4 _297\"></span>. <span class=\"__4 _306\"></span>\u2014<span class=\"__4 _307\"> </span><span class=\"ls3_4 ws3_4\">V<span class=\"__4 _298\"></span>alutarisker a<span class=\"__4 _298\"></span>vseend<span class=\"__4 _299\"></span>e fl\u00f6den samt finansiella tillg\u00e5ngar <span class=\"ls1_4 ws1_4\"> </span></span>i utl\u00e4n<span class=\"__4 _299\"></span>dsk<span class=\"__4 _299\"></span>a valutor.  <span class=\"__4 _306\"></span>\u2014<span class=\"__4 _307\"> </span><span class=\"ls3_4 ws3_4\">Kreditrisker och Motpartsrisker h\u00e4nf\u00f6rliga till finansiella tillg\u00e5ngar </span>och deriva<span class=\"__4 _298\"></span>tposit<span class=\"__4 _298\"></span>ioner<span class=\"__4 _297\"></span>. <span class=\"__4 _306\"></span>\u2014<span class=\"__4 _307\"> </span><span class=\"ls9_4 ws6_4\">Likvidit<span class=\"__4 _298\"></span>e<span class=\"__4 _298\"></span>tsr<span class=\"__4 _298\"></span>isk och<span class=\"__4 _298\"></span> Fina<span class=\"__4 _298\"></span>nsier<span class=\"__4 _298\"></span>ingsri<span class=\"__4 _298\"></span>sk a<span class=\"__4 _298\"></span>vseende<span class=\"__4 _298\"></span> likvidi<span class=\"__4 _298\"></span>t<span class=\"__4 _298\"></span>et<span class=\"__4 _298\"></span> </span>oc<span class=\"__4 _299\"></span>h  <span class=\"__4 _301\"></span>kas<span class=\"__4 _299\"></span>safl<span class=\"__4 _299\"></span>\u00f6d<span class=\"__4 _299\"></span>e samt fi<span class=\"__4 _299\"></span>nan<span class=\"__4 _299\"></span>sie<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>g och refi<span class=\"__4 _299\"></span>nan<span class=\"__4 _299\"></span>sie<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>g  av k<span class=\"__4 _298\"></span>oncernens<span class=\"__4 _298\"></span>  <span class=\"__4 _301\"></span>kapita<span class=\"__4 _298\"></span>lbehov<span class=\"__4 _300\"> <span class=\"__4 _300\"> </span></span>R\u00e4n<span class=\"__4 _299\"></span>teri<span class=\"__4 _299\"></span>sk<span class=\"__4 _300\"> </span>R\u00e4nteris<span class=\"__4 _299\"></span>k \u00e4r ri<span class=\"__4 _299\"></span>sken at<span class=\"__4 _299\"></span>t f\u00f6r\u00e4n<span class=\"__4 _299\"></span>drin<span class=\"__4 _299\"></span>gar i r\u00e4<span class=\"__4 _299\"></span>nteniv\u00e5n s<span class=\"__4 _299\"></span>ka p<span class=\"__4 _299\"></span>\u00e5verk<span class=\"__4 _299\"></span>a resul<span class=\"__4 _299\"></span>tatet oc<span class=\"__4 _299\"></span>h verk<span class=\"__4 _299\"></span>ligt v<span class=\"__4 _299\"></span>\u00e4rde av til<span class=\"__4 _299\"></span>lg\u00e5n<span class=\"__4 _299\"></span>gar o<span class=\"__4 _299\"></span>ch s<span class=\"__4 _299\"></span>kuld<span class=\"__4 _299\"></span>er n<span class=\"__4 _299\"></span>egati<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>t. H&amp;<span class=\"__4 _299\"></span>M<span class=\"__4 _299\"></span>-kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>ns expon<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>ng mot ri<span class=\"__4 _299\"></span>sker f\u00f6r f\u00f6<span class=\"__4 _299\"></span>r\u00e4nd<span class=\"__4 _299\"></span>ring av r<span class=\"__4 _299\"></span>\u00e4ntesats<span class=\"__4 _299\"></span>er h\u00e4nf\u00f6<span class=\"__4 _299\"></span>r sig ti<span class=\"__4 _299\"></span>ll lik<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>ida medel<span class=\"__4 _299\"></span>, kortfristiga placeringar samt skulder till kreditinstitut<span class=\"__4 _298\"></span> och finan<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span>siell leasing<span class=\"__4 _299\"></span>. Den ursprungliga l\u00f6<span class=\"__4 _299\"></span>ptiden p\u00e5 placeringarna \u00e4r som l\u00e4ngst p\u00e5 tre m\u00e5na<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r pe<span class=\"__4 _299\"></span>r bok<span class=\"__4 _299\"></span>slut<span class=\"__4 _299\"></span>sda<span class=\"__4 _299\"></span>gen<span class=\"__4 _299\"></span>. Ko<span class=\"__4 _299\"></span>nce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>ns li<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>vid<span class=\"__4 _299\"></span>a me<span class=\"__4 _299\"></span>del o<span class=\"__4 _299\"></span>ch kor<span class=\"__4 _299\"></span>t fristi<span class=\"__4 _299\"></span>ga pl<span class=\"__4 _299\"></span>ac<span class=\"__4 _299\"></span>erin<span class=\"__4 _299\"></span>gar u<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>gic<span class=\"__4 _299\"></span>k p\u00e5 bal<span class=\"__4 _299\"></span>ans<span class=\"__4 _299\"></span>dag<span class=\"__4 _299\"></span>en till M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 26 398 (<span class=\"__4 _299\"></span>2<span class=\"__4 _299\"></span>1 707<span class=\"__4 _299\"></span>). L\u00e5n s<span class=\"__4 _299\"></span>amt le<span class=\"__4 _299\"></span>asi<span class=\"__4 _299\"></span>ng p<span class=\"__4 _299\"></span>er bal<span class=\"__4 _299\"></span>ans<span class=\"__4 _299\"></span>dag<span class=\"__4 _299\"></span>en up<span class=\"__4 _299\"></span>pg<span class=\"__4 _299\"></span>ick ti<span class=\"__4 _299\"></span>ll M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 7<span class=\"__4 _299\"></span>7 970 (<span class=\"__4 _299\"></span>7<span class=\"__4 _299\"></span>2 635)<span class=\"__4 _299\"></span>. En r\u00e4nteh\u00f6j<span class=\"__4 _299\"></span>ning m<span class=\"__4 _299\"></span>ed 1 p<span class=\"__4 _299\"></span>roc<span class=\"__4 _299\"></span>entenh<span class=\"__4 _299\"></span>et p\u00e5 de<span class=\"__4 _299\"></span>ss<span class=\"__4 _299\"></span>a be<span class=\"__4 _299\"></span>lop<span class=\"__4 _299\"></span>p sku<span class=\"__4 _299\"></span>lle i<span class=\"__4 _299\"></span>nne<span class=\"__4 _299\"></span>b\u00e4ra en \u00f6k<span class=\"__4 _299\"></span>ad r\u00e4nteint\u00e4k<span class=\"__4 _299\"></span>t me<span class=\"__4 _299\"></span>d M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 264 (<span class=\"__4 _299\"></span>2<span class=\"__4 _299\"></span>22<span class=\"__4 _299\"></span>) p\u00e5 l<span class=\"__4 _299\"></span>ik<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>da me<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>l oc<span class=\"__4 _299\"></span>h kort fristi<span class=\"__4 _299\"></span>ga pl<span class=\"__4 _299\"></span>ac<span class=\"__4 _299\"></span>erin<span class=\"__4 _299\"></span>gar s<span class=\"__4 _299\"></span>amt en \u00f6<span class=\"__4 _299\"></span>kad r\u00e4<span class=\"__4 _299\"></span>ntekostnad p<span class=\"__4 _299\"></span>\u00e5 M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 68<span class=\"__4 _299\"></span>5 (5<span class=\"__4 _299\"></span>4<span class=\"__4 _299\"></span>4) p\u00e5 exter<span class=\"__4 _299\"></span>n upp<span class=\"__4 _299\"></span>l\u00e5ni<span class=\"__4 _299\"></span>ng oc<span class=\"__4 _299\"></span>h le<span class=\"__4 _299\"></span>asin<span class=\"__4 _299\"></span>g. En m<span class=\"__4 _299\"></span>otsva<span class=\"__4 _299\"></span>rand<span class=\"__4 _299\"></span>e r\u00e4ntes\u00e4<span class=\"__4 _299\"></span>nk<span class=\"__4 _299\"></span>ning s<span class=\"__4 _299\"></span>kull<span class=\"__4 _299\"></span>e me<span class=\"__4 _299\"></span>df\u00f6ra en m<span class=\"__4 _299\"></span>ins<span class=\"__4 _299\"></span>kad r<span class=\"__4 _299\"></span>\u00e4nteint\u00e4kt m<span class=\"__4 _299\"></span>ed s<span class=\"__4 _299\"></span>amm<span class=\"__4 _299\"></span>a be<span class=\"__4 _299\"></span>lop<span class=\"__4 _299\"></span>p sa<span class=\"__4 _299\"></span>mt mins<span class=\"__4 _299\"></span>kad  <span class=\"__4 _301\"></span>r\u00e4ntekostna<span class=\"__4 _299\"></span>d f\u00f6r det s<span class=\"__4 _299\"></span>om h\u00e4nf\u00f6<span class=\"__4 _299\"></span>r sig ti<span class=\"__4 _299\"></span>ll sku<span class=\"__4 _299\"></span>lde<span class=\"__4 _299\"></span>r till k<span class=\"__4 _299\"></span>redi<span class=\"__4 _299\"></span>tinstitut o<span class=\"__4 _299\"></span>ch  <span class=\"__4 _301\"></span>leas<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>. \u00c4<span class=\"__4 _299\"></span>ndr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar i r\u00e4nteni<span class=\"__4 _299\"></span>v\u00e5 f\u00f6r<span class=\"__4 _299\"></span>v\u00e4<span class=\"__4 _299\"></span>ntas ge b<span class=\"__4 _299\"></span>egr<span class=\"__4 _299\"></span>\u00e4ns<span class=\"__4 _299\"></span>ade ef<span class=\"__4 _299\"></span>fek<span class=\"__4 _299\"></span>ter p\u00e5 d<span class=\"__4 _299\"></span>et bokf\u00f6rda<span class=\"__4 _298\"></span> v\u00e4r<span class=\"__4 _298\"></span>det a<span class=\"__4 _298\"></span>v k<span class=\"__4 _298\"></span>oncernens r<span class=\"__4 _298\"></span>\u00e4nt<span class=\"__4 _298\"></span>eb\u00e4r<span class=\"__4 _298\"></span>ande sku<span class=\"__4 _298\"></span>lder<span class=\"__4 _300\"> </span><span class=\"__4 _298\"></span>.<span class=\"__4 _300\"> </span><span class=\"__4 _298\"></span> Bakgr<span class=\"__4 _298\"></span>unden \u00e4r<span class=\"__4 _298\"></span> att sku<span class=\"__4 _299\"></span>ld<span class=\"__4 _299\"></span>er till k<span class=\"__4 _299\"></span>red<span class=\"__4 _299\"></span>itinstitut a<span class=\"__4 _299\"></span>nting<span class=\"__4 _299\"></span>en v\u00e4rd<span class=\"__4 _299\"></span>eras ti<span class=\"__4 _299\"></span>ll upp<span class=\"__4 _299\"></span>lup<span class=\"__4 _299\"></span>et ans<span class=\"__4 _299\"></span>kaf<span class=\"__4 _299\"></span>f ningsv\u00e4rde eller s\u00e4kras med r\u00e4nteswappar<span class=\"__4 _297\"></span>.<span class=\"__4 _300\"> </span>Koncernens e<span class=\"__4 _298\"></span>xponerin<span class=\"__4 _298\"></span>g til<span class=\"__4 _298\"></span>l r<span class=\"__4 _298\"></span>ef<span class=\"__4 _298\"></span>ormeringen a<span class=\"__4 _298\"></span>v in<span class=\"__4 _298\"></span>ter<span class=\"__4 _298\"></span>bankr\u00e4n<span class=\"__4 _298\"></span>tor<span class=\"__4 _298\"></span> (IBOR<span class=\"__4 _299\"></span>) \u00e4r be<span class=\"__4 _299\"></span>gr\u00e4n<span class=\"__4 _299\"></span>sa<span class=\"__4 _299\"></span>d. Per 3<span class=\"__4 _299\"></span>0 nove<span class=\"__4 _299\"></span>mb<span class=\"__4 _299\"></span>er 20<span class=\"__4 _299\"></span>23 f\u00f6rel<span class=\"__4 _299\"></span>igg<span class=\"__4 _299\"></span>er in<span class=\"__4 _299\"></span>ga utny<span class=\"__4 _299\"></span>ttja<span class=\"__4 _299\"></span>de k<span class=\"__4 _299\"></span>redit faci<span class=\"__4 _299\"></span>liteter som refere<span class=\"__4 _299\"></span>rar till I<span class=\"__4 _299\"></span>B<span class=\"__4 _299\"></span>OR<span class=\"__4 _299\"></span>. V<span class=\"__4 _298\"></span>alutaris<span class=\"__4 _299\"></span>k Fluk<span class=\"__4 _299\"></span>tuatio<span class=\"__4 _299\"></span>ner i v<span class=\"__4 _299\"></span>alutaku<span class=\"__4 _299\"></span>rs<span class=\"__4 _299\"></span>er me<span class=\"__4 _299\"></span>df\u00f6r e<span class=\"__4 _299\"></span>n ris<span class=\"__4 _299\"></span>k att d<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>sa f\u00e5r e<span class=\"__4 _299\"></span>n ne<span class=\"__4 _299\"></span>gativ inverkan p\u00e5 bolagets finansiella st\u00e4llning, l\u00f6nsamhet och kass<span class=\"__4 _299\"></span>afl\u00f6de. H&amp;M-koncernen p\u00e5<span class=\"__4 _298\"></span>verkas<span class=\"__4 _298\"></span> av<span class=\"__4 _298\"></span> fluktua<span class=\"__4 _298\"></span>tioner i<span class=\"__4 _298\"></span> valu<span class=\"__4 _298\"></span>taku<span class=\"__4 _298\"></span>rser genom t<span class=\"__4 _298\"></span>rans<span class=\"ls1_4 ws1_4\"> </span>aktionse<span class=\"__4 _298\"></span>xponeri<span class=\"__4 _298\"></span>ng och om<span class=\"__4 _298\"></span>r\u00e4kningse<span class=\"__4 _298\"></span>xponeri<span class=\"__4 _298\"></span>ng. T<span class=\"__4 _297\"></span>ransa<span class=\"__4 _298\"></span>ktionse<span class=\"__4 _298\"></span>xponerin<span class=\"__4 _298\"></span>g upp<span class=\"__4 _299\"></span>komm<span class=\"__4 _299\"></span>er ge<span class=\"__4 _299\"></span>no<span class=\"__4 _299\"></span>m att f\u00f6r<span class=\"__4 _299\"></span>s\u00e4lj<span class=\"__4 _299\"></span>ning o<span class=\"__4 _299\"></span>ch i<span class=\"__4 _299\"></span>nk\u00f6p ske<span class=\"__4 _299\"></span>r i valutor s<span class=\"__4 _299\"></span>om s<span class=\"__4 _299\"></span>ki<span class=\"__4 _299\"></span>ljer sig fr\u00e5n respektive bolags funktionella valuta. Den funktionella valutan \u00e4r i de flesta fall <span class=\"__4 _298\"></span>valutan i de<span class=\"__4 _298\"></span>t land d\u00e4r f<span class=\"__4 _298\"></span>\u00f6retage<span class=\"__4 _298\"></span>t \u00e4r bel\u00e4get. Omr\u00e4knings<span class=\"__4 _299\"></span> exponering uppst\u00e5r vid omr\u00e4kning av dotterbolags resulta<span class=\"__4 _298\"></span>t, tillg\u00e5ngar<span class=\"__4 _298\"></span>, skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r oc<span class=\"__4 _299\"></span>h eget k<span class=\"__4 _299\"></span>apita<span class=\"__4 _299\"></span>l till konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s redo<span class=\"__4 _299\"></span>vis<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gsva<span class=\"__4 _299\"></span>luta S<span class=\"__4 _299\"></span>EK<span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>V<span class=\"__4 _298\"></span>alut<span class=\"__4 _298\"></span>aexponering i<span class=\"__4 _298\"></span> finansiella instrumen<span class=\"__4 _298\"></span>t<span class=\"__4 _300\"> </span>H&amp;M-<span class=\"__4 _299\"></span>koncernens valutarisk i finansiella instrument \u00e4r fr\u00e4mst r<span class=\"__4 _298\"></span>elat<span class=\"__4 _298\"></span>erad till<span class=\"__4 _298\"></span> finansiella<span class=\"__4 _298\"></span> placeringar<span class=\"__4 _297\"></span>, lever<span class=\"__4 _298\"></span>ant<span class=\"__4 _298\"></span>\u00f6rsskulder<span class=\"__4 _298\"></span> och deriva<span class=\"__4 _298\"></span>t. Koncernens<span class=\"__4 _298\"></span> leverant<span class=\"__4 _298\"></span>\u00f6rsskulde<span class=\"__4 _299\"></span>r i utl\u00e4ndska valut<span class=\"__4 _298\"></span>or handhas huvudsak<span class=\"__4 _299\"></span>ligen i Sverige oc<span class=\"__4 _299\"></span>h \u00e4r till st\u00f6r<span class=\"__4 _299\"></span>sta d<span class=\"__4 _299\"></span>ele<span class=\"__4 _299\"></span>n kurs<span class=\"__4 _299\"></span>s\u00e4<span class=\"__4 _299\"></span>kra<span class=\"__4 _299\"></span>de m<span class=\"__4 _299\"></span>ed term<span class=\"__4 _299\"></span>ins<span class=\"__4 _299\"></span>kontrak<span class=\"__4 _299\"></span>t<span class=\"__4 _300\"> </span>. M<span class=\"__4 _299\"></span>ot bak grun<span class=\"__4 _299\"></span>d av ovans<span class=\"__4 _299\"></span>t\u00e5en<span class=\"__4 _299\"></span>de s<span class=\"__4 _299\"></span>kull<span class=\"__4 _299\"></span>e en f\u00f6r\u00e4<span class=\"__4 _299\"></span>ndr<span class=\"__4 _299\"></span>ing av d<span class=\"__4 _299\"></span>en sve<span class=\"__4 _299\"></span>ns<span class=\"__4 _299\"></span>ka kro<span class=\"__4 _299\"></span>nans v\u00e4rde med 10 procent i f<span class=\"__4 _298\"></span>\u00f6rh\u00e5llande till andra valut<span class=\"__4 _298\"></span>or ge en obetydlig mom<span class=\"__4 _299\"></span>entan re<span class=\"__4 _299\"></span>sultatef<span class=\"__4 _299\"></span>fek<span class=\"__4 _299\"></span>t relaterad ti<span class=\"__4 _299\"></span>ll inn<span class=\"__4 _299\"></span>ehav av fi<span class=\"__4 _299\"></span>nans<span class=\"__4 _299\"></span>iel<span class=\"__4 _299\"></span>la ins<span class=\"__4 _299\"></span>trum<span class=\"__4 _299\"></span>ent pe<span class=\"__4 _299\"></span>r bala<span class=\"__4 _299\"></span>nsd<span class=\"__4 _299\"></span>age<span class=\"__4 _299\"></span>n. S<span class=\"__4 _299\"></span>\u00e4k<span class=\"__4 _299\"></span>ring<span class=\"__4 _299\"></span>sre<span class=\"__4 _299\"></span>ser<span class=\"__4 _302\"></span>ven i eg<span class=\"__4 _299\"></span>et kapi<span class=\"__4 _299\"></span>tal sku<span class=\"__4 _299\"></span>lle v<span class=\"__4 _299\"></span>id en f\u00f6<span class=\"__4 _299\"></span>rst\u00e4<span class=\"__4 _299\"></span>rk ning av d<span class=\"__4 _299\"></span>en sv<span class=\"__4 _299\"></span>ens<span class=\"__4 _299\"></span>ka k<span class=\"__4 _299\"></span>ronan m<span class=\"__4 _299\"></span>ed 1<span class=\"__4 _299\"></span>0 pro<span class=\"__4 _299\"></span>cent p<span class=\"__4 _299\"></span>\u00e5verk<span class=\"__4 _299\"></span>as po<span class=\"__4 _299\"></span>siti<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>t me<span class=\"__4 _299\"></span>d cirk<span class=\"__4 _299\"></span>a M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 80 (<span class=\"__4 _299\"></span>542<span class=\"__4 _299\"></span>) f\u00f6re b<span class=\"__4 _299\"></span>eak<span class=\"__4 _299\"></span>tand<span class=\"__4 _299\"></span>e av skat<span class=\"__4 _299\"></span>teef<span class=\"__4 _299\"></span>fekt<span class=\"__4 _299\"></span>, varav M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 8<span class=\"__4 _299\"></span>12 (1 207<span class=\"__4 _299\"></span>) avse<span class=\"__4 _299\"></span>r EU<span class=\"__4 _299\"></span>R oc<span class=\"__4 _299\"></span>h M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK -1 80<span class=\"__4 _299\"></span>0 (-1 892<span class=\"__4 _299\"></span>) avs<span class=\"__4 _299\"></span>er U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D. Kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>ns ex<span class=\"__4 _298\"></span>ponering a<span class=\"__4 _298\"></span>vseende ut<span class=\"__4 _298\"></span>est\u00e5ende<span class=\"__4 _298\"></span> derivat<span class=\"__4 _298\"></span>inst<span class=\"__4 _298\"></span>rument<span class=\"__4 _298\"></span> redo<span class=\"__4 _298\"></span>visas i no<span class=\"__4 _298\"></span>t 2<span class=\"__4 _298\"></span>4.<span class=\"__4 _300\"> </span>\u00c5ret<span class=\"__4 _298\"></span>s r<span class=\"__4 _298\"></span>\u00f6relser<span class=\"__4 _298\"></span>esulta<span class=\"__4 _298\"></span>t i<span class=\"__4 _298\"></span> koncernen<span class=\"__4 _298\"></span> har p\u00e5<span class=\"__4 _298\"></span>verka<span class=\"__4 _298\"></span>ts<span class=\"__4 _298\"></span> av v<span class=\"__4 _298\"></span>alut<span class=\"__4 _298\"></span>akursdiff<span class=\"__4 _298\"></span>eren<span class=\"ls1_4 ws1_4\"> </span>ser av<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>end<span class=\"__4 _299\"></span>e var<span class=\"__4 _299\"></span>ufl<span class=\"__4 _299\"></span>\u00f6de<span class=\"__4 _299\"></span>n me<span class=\"__4 _299\"></span>d M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK -168 (14<span class=\"__4 _299\"></span>3)<span class=\"__4 _299\"></span>. T<span class=\"__4 _297\"></span>ransaktionsexponering i<span class=\"__4 _298\"></span> k<span class=\"__4 _298\"></span>ommersiella fl\u00f6den Betalningsfl\u00f6<span class=\"__4 _299\"></span>den i form av<span class=\"__4 _298\"></span> kund  respe<span class=\"__4 _299\"></span>ktive leverant<span class=\"__4 _298\"></span>\u00f6rsbetalningar i utl\u00e4n<span class=\"__4 _299\"></span>dsk<span class=\"__4 _299\"></span>a valutor o<span class=\"__4 _299\"></span>rs<span class=\"__4 _299\"></span>akar v<span class=\"__4 _299\"></span>aluta<span class=\"__4 _299\"></span>expon<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>ng f\u00f6r kon<span class=\"__4 _299\"></span>cer<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>n. I sy<span class=\"__4 _299\"></span>f<span class=\"__4 _299\"></span>te att han<span class=\"__4 _298\"></span>tera valu<span class=\"__4 _298\"></span>tarisken avseende f\u00f6r\u00e4ndringar i valutak<span class=\"__4 _298\"></span>urser s\u00e4krar koncernen valutakurserna inom ramen f\u00f6r finanspolicyn<span class=\"__4 _299\"></span>. V<span class=\"__4 _298\"></span>alutarisk ex<span class=\"__4 _298\"></span>poneringen han<span class=\"__4 _298\"></span>t<span class=\"__4 _298\"></span>eras cen<span class=\"__4 _298\"></span>tra<span class=\"__4 _298\"></span>lt. E<span class=\"__4 _298\"></span>n st<span class=\"__4 _298\"></span>or andel<span class=\"__4 _298\"></span> av<span class=\"__4 _298\"></span> koncernens<span class=\"__4 _298\"></span> f\u00f6rs\u00e4lj<span class=\"__4 _298\"></span>ning sker i EU<span class=\"__4 _299\"></span>R o<span class=\"__4 _299\"></span>ch kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>ns me<span class=\"__4 _299\"></span>st b<span class=\"__4 _299\"></span>etyde<span class=\"__4 _299\"></span>ls<span class=\"__4 _299\"></span>efull<span class=\"__4 _299\"></span>a ink\u00f6p<span class=\"__4 _299\"></span>sval<span class=\"__4 _299\"></span>utor \u00e4r U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D oc<span class=\"__4 _299\"></span>h EU<span class=\"__4 _299\"></span>R<span class=\"__4 _299\"></span>. F\u00f6r<span class=\"__4 _299\"></span>\u00e4ndr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar av U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D-<span class=\"__4 _299\"></span>kur<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>n gentem<span class=\"__4 _299\"></span>ot EU<span class=\"__4 _299\"></span>R utg\u00f6r d<span class=\"__4 _299\"></span>en en<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>ilt st\u00f6rs<span class=\"__4 _298\"></span>ta t<span class=\"__4 _298\"></span>ransakt<span class=\"__4 _298\"></span>ionse<span class=\"__4 _298\"></span>xponeringen inom<span class=\"__4 _298\"></span> koncernen.<span class=\"__4 _298\"></span> Uppskattad r<span class=\"__4 _298\"></span>\u00f6rel<span class=\"__4 _298\"></span>se<span class=\"ls1_4 ws1_4\"> </span>betin<span class=\"__4 _299\"></span>gad tran<span class=\"__4 _299\"></span>sak<span class=\"__4 _299\"></span>tio<span class=\"__4 _299\"></span>nsexp<span class=\"__4 _299\"></span>one<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>g f\u00f6r konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s vik<span class=\"__4 _299\"></span>tiga<span class=\"__4 _299\"></span>ste valutor framg<span class=\"__4 _299\"></span>\u00e5r i tab<span class=\"__4 _299\"></span>ell<span class=\"__4 _299\"></span>en n<span class=\"__4 _299\"></span>eda<span class=\"__4 _299\"></span>n. S<span class=\"__4 _299\"></span>om et<span class=\"__4 _299\"></span>t exempe<span class=\"__4 _299\"></span>l \u00e4r net<span class=\"__4 _299\"></span>totransak<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>sexp<span class=\"__4 _299\"></span>o<span class=\"__4 _299\"></span> ner<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en f\u00f6r in<span class=\"__4 _299\"></span>g\u00e5e<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>e och u<span class=\"__4 _299\"></span>tg\u00e5en<span class=\"__4 _299\"></span>de b<span class=\"__4 _299\"></span>etalnin<span class=\"__4 _299\"></span>gar i U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D ett u<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>ers<span class=\"__4 _299\"></span>kott. En f\u00f6rst\u00e4<span class=\"__4 _299\"></span>rk<span class=\"__4 _299\"></span>ning av U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D val<span class=\"__4 _299\"></span>utakur<span class=\"__4 _299\"></span>s ge<span class=\"__4 _299\"></span>ntemot alla \u00f6v<span class=\"__4 _299\"></span>ri<span class=\"__4 _299\"></span>ga valu<span class=\"__4 _299\"></span>tor me<span class=\"__4 _299\"></span>d 10 proc<span class=\"__4 _299\"></span>ent s<span class=\"__4 _299\"></span>kull<span class=\"__4 _299\"></span>e f\u00e5 en ne<span class=\"__4 _299\"></span>gativ p<span class=\"__4 _299\"></span>\u00e5verk<span class=\"__4 _299\"></span>an p\u00e5 ka<span class=\"__4 _299\"></span>ss<span class=\"__4 _299\"></span>afl\u00f6<span class=\"__4 _299\"></span>de o<span class=\"__4 _299\"></span>ch r\u00f6<span class=\"__4 _299\"></span>rels<span class=\"__4 _299\"></span>eres<span class=\"__4 _299\"></span>ultat me<span class=\"__4 _299\"></span>d M<span class=\"__4 _299\"></span>SEK 5 4<span class=\"__4 _299\"></span>0<span class=\"__4 _299\"></span>2 (6 325) och e<span class=\"__4 _299\"></span>n f\u00f6rs<span class=\"__4 _299\"></span>vagni<span class=\"__4 _299\"></span>ng s<span class=\"__4 _299\"></span>kulle g<span class=\"__4 _299\"></span>e en p<span class=\"__4 _299\"></span>os<span class=\"__4 _299\"></span>itiv ef<span class=\"__4 _299\"></span>fek<span class=\"__4 _299\"></span>t om M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 5 4<span class=\"__4 _299\"></span>02 (6 325). A<span class=\"__4 _299\"></span>nal<span class=\"__4 _299\"></span>yse<span class=\"__4 _299\"></span>n \u00e4r ba<span class=\"__4 _299\"></span>sera<span class=\"__4 _299\"></span>d p\u00e5 anta<span class=\"__4 _299\"></span>gand<span class=\"__4 _299\"></span>et att in<span class=\"__4 _299\"></span>ga valutafl\u00f6den har s\u00e4krats och \u00e4r gjord f<span class=\"__4 _298\"></span>\u00f6re motverkande prisjusteringar och andra liknande \u00e5tg\u00e4rder<span class=\"__4 _297\"></span>.<span class=\"__4 _300\"> </span> Konce<span class=\"__4 _299\"></span>rnen har \u00e4ven t<span class=\"__4 _298\"></span>ransaktionsexpone<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span>ring mot e<span class=\"__4 _298\"></span>tt stort antal mindr<span class=\"__4 _298\"></span>e valut<span class=\"__4 _298\"></span>or som tillsammans summerar till raden \u201d\u00d6vriga\u201d<span class=\"__4 _298\"></span>.<span class=\"__4 _300\"> </span>VA<span class=\"__4 _b_3\"></span>L<span class=\"__4 _299\"></span>U<span class=\"__4 _b_3\"></span>TA<span class=\"__4 _c_4\"> </span><span class=\"ls19_4 ws14_4\">2023<span class=\"__4 _d_3\"> </span><span class=\"ls1a_4 ws15_4\">2022<span class=\"__4 _300\"> </span></span></span>EUR<span class=\"__4 _e_4\"> </span><span class=\"ls1c_4 ws16_4\">26 752<span class=\"__4 _f_3\"> </span><span class=\"lsc_4 ws9_4\">28 257<span class=\"__4 _300\"> </span></span></span>GBP<span class=\"__4 _308\"> </span><span class=\"ls1_4 ws1_4\">6 84<span class=\"__4 _299\"></span>8<span class=\"__4 _309\"> </span><span class=\"ls1e_4 ws18_4\">6 7<span class=\"__4 _299\"></span>94<span class=\"__4 _300\"> </span></span></span>USD<span class=\"__4 _310\"> </span><span class=\"ls1_4 ws1_4\">-5<span class=\"__4 _299\"></span>4 01<span class=\"__4 _299\"></span>5<span class=\"__4 _311\"> </span><span class=\"lsc_4 ws9_4\">-6<span class=\"__4 _299\"></span>3 25<span class=\"__4 _299\"></span>4<span class=\"__4 _300\"> </span></span></span>\u00d6vriga<span class=\"__4 _312\"> </span><span class=\"ls20_4 ws1a_4\">34<span class=\"__4 _299\"></span> 952<span class=\"__4 _313\"> </span>35 3<span class=\"__4 _299\"></span>62<span class=\"__4 _300\"> </span></span>F\u00f6r at<span class=\"__4 _299\"></span>t valut<span class=\"__4 _299\"></span>as\u00e4k<span class=\"__4 _299\"></span>ra var<span class=\"__4 _299\"></span>ufl<span class=\"__4 _299\"></span>\u00f6d<span class=\"__4 _299\"></span>en i utl\u00e4<span class=\"__4 _299\"></span>nds<span class=\"__4 _299\"></span>k val<span class=\"__4 _299\"></span>uta oc<span class=\"__4 _299\"></span>h d\u00e4rm<span class=\"__4 _299\"></span>ed re<span class=\"__4 _299\"></span>duc<span class=\"__4 _299\"></span>era effekt<span class=\"__4 _298\"></span>erna a<span class=\"__4 _298\"></span>v fr<span class=\"__4 _298\"></span>amt<span class=\"__4 _298\"></span>ida v<span class=\"__4 _298\"></span>aluta<span class=\"__4 _298\"></span>kursr<span class=\"__4 _298\"></span>\u00f6relser<span class=\"__4 _297\"></span>, termi<span class=\"__4 _298\"></span>nss\u00e4kras k<span class=\"__4 _298\"></span>oncernens varuink<span class=\"__4 _298\"></span>\u00f6p<span class=\"__4 _298\"></span> och f\u00f6r<span class=\"__4 _298\"></span> huvuddelen \u00e4v<span class=\"__4 _298\"></span>en r<span class=\"__4 _298\"></span>elat<span class=\"__4 _298\"></span>erade<span class=\"__4 _298\"></span> prognost<span class=\"__4 _298\"></span>iserade<span class=\"__4 _298\"></span> infl\u00f6den fr\u00e5n f\u00f6rs\u00e4ljningsbolagen l\u00f6pan<span class=\"__4 _299\"></span>de fullt ut. Den genomsnittliga l\u00f6ptiden p\u00e5 utest\u00e5<span class=\"__4 _299\"></span>end<span class=\"__4 _299\"></span>e term<span class=\"__4 _299\"></span>ins<span class=\"__4 _299\"></span>kontrakt \u00e4<span class=\"__4 _299\"></span>r cirk<span class=\"__4 _299\"></span>a tre m\u00e5na<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r<span class=\"__4 _298\"></span>. Samtliga d<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>vat har en u<span class=\"__4 _299\"></span>rs<span class=\"__4 _299\"></span>pru<span class=\"__4 _299\"></span>ngl<span class=\"__4 _299\"></span>ig l\u00f6<span class=\"__4 _299\"></span>ptid som \u00e4<span class=\"__4 _299\"></span>r kor<span class=\"__4 _299\"></span>tare \u00e4n ett \u00e5<span class=\"__4 _299\"></span>r<span class=\"__4 _298\"></span>. Omr\u00e4kningsexponering vid k<span class=\"__4 _298\"></span>onsolidering a<span class=\"__4 _298\"></span>v enhe<span class=\"__4 _298\"></span>ter u<span class=\"__4 _298\"></span>tanf<span class=\"__4 _298\"></span>\u00f6r Sverige F\u00f6r<span class=\"__4 _299\"></span>utom trans<span class=\"__4 _299\"></span>ak<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>sexpo<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>ring<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>s effe<span class=\"__4 _299\"></span>kter p\u00e5ve<span class=\"__4 _299\"></span>rka<span class=\"__4 _299\"></span>s resu<span class=\"__4 _299\"></span>ltatet \u00e4ven av valuta<span class=\"__4 _299\"></span>effe<span class=\"__4 _299\"></span>kter s<span class=\"__4 _299\"></span>om up<span class=\"__4 _299\"></span>pst\u00e5<span class=\"__4 _299\"></span>r p\u00e5 gr<span class=\"__4 _299\"></span>und av ku<span class=\"__4 _299\"></span>rsut<span class=\"__4 _299\"></span>ve<span class=\"__4 _299\"></span>ck<span class=\"__4 _299\"></span>lin<span class=\"__4 _299\"></span>gen i d<span class=\"__4 _299\"></span>e ol<span class=\"__4 _299\"></span>ika utl\u00e4n<span class=\"__4 _299\"></span>dsk<span class=\"__4 _299\"></span>a dotter<span class=\"__4 _299\"></span>bo<span class=\"__4 _299\"></span>lag<span class=\"__4 _299\"></span>ens l<span class=\"__4 _299\"></span>oka<span class=\"__4 _299\"></span>la valu<span class=\"__4 _299\"></span>tor gentem<span class=\"__4 _299\"></span>ot den s<span class=\"__4 _299\"></span>vens<span class=\"__4 _299\"></span>ka k<span class=\"__4 _299\"></span>rona<span class=\"__4 _299\"></span>n j\u00e4mf\u00f6r<span class=\"__4 _299\"></span>t me<span class=\"__4 _299\"></span>d sa<span class=\"__4 _299\"></span>mma p<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>iod f\u00f6re<span class=\"__4 _299\"></span>g\u00e5e<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>e \u00e5r<span class=\"__4 _298\"></span>. Det und<span class=\"__4 _299\"></span>erl<span class=\"__4 _299\"></span>igg<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>e resu<span class=\"__4 _299\"></span>l tatet p\u00e5 en mar<span class=\"__4 _299\"></span>kna<span class=\"__4 _299\"></span>d kan va<span class=\"__4 _299\"></span>ra of\u00f6r\u00e4n<span class=\"__4 _299\"></span>drat i lo<span class=\"__4 _299\"></span>kal val<span class=\"__4 _299\"></span>uta<span class=\"__4 _299\"></span>, men \u00f6<span class=\"__4 _299\"></span>ka i k<span class=\"__4 _299\"></span>rono<span class=\"__4 _299\"></span>r om de<span class=\"__4 _299\"></span>n sve<span class=\"__4 _299\"></span>nsk<span class=\"__4 _299\"></span>a kro<span class=\"__4 _299\"></span>nan f\u00f6r<span class=\"__4 _299\"></span>svag<span class=\"__4 _299\"></span>ats ell<span class=\"__4 _299\"></span>er omv<span class=\"__4 _299\"></span>\u00e4nt om k<span class=\"__4 _299\"></span>ronan s<span class=\"__4 _299\"></span>t\u00e4rk<span class=\"__4 _299\"></span>ts<span class=\"__4 _299\"></span>. Omr<span class=\"__4 _299\"></span>\u00e4kn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>sef<span class=\"__4 _299\"></span>fek<span class=\"__4 _299\"></span>ter upp<span class=\"__4 _299\"></span>st\u00e5r \u00e4ve<span class=\"__4 _299\"></span>n p\u00e5 konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s nettotill<span class=\"__4 _299\"></span>g\u00e5n<span class=\"__4 _299\"></span>gar v<span class=\"__4 _299\"></span>id konsolidering av de utl\u00e4ndska bolagens balansr\u00e4knin<span class=\"__4 _299\"></span>gar (omr\u00e4knings<span class=\"__4 _299\"></span> exponering i balansr\u00e4kningen)<span class=\"__4 _299\"></span>. Balanspo<span class=\"__4 _299\"></span>ster vars omv<span class=\"__4 _298\"></span>\u00e4rdering p\u00e5verkar konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>ens re<span class=\"__4 _299\"></span>sultatr\u00e4<span class=\"__4 _299\"></span>kni<span class=\"__4 _299\"></span>ng<span class=\"__4 _299\"></span>, s\u00e5s<span class=\"__4 _299\"></span>om i<span class=\"__4 _299\"></span>nterna sk<span class=\"__4 _299\"></span>uld<span class=\"__4 _299\"></span>er oc<span class=\"__4 _299\"></span>h kor<span class=\"__4 _299\"></span>ta intern<span class=\"__4 _299\"></span>a fordringar<span class=\"__4 _297\"></span>, ska valutas\u00e4kras fullt ut. Nettoinvest<span class=\"__4 _298\"></span>eringar i utl\u00e4ndsk valuta<span class=\"__4 _298\"></span> f\u00e5r s\u00e4k<span class=\"__4 _299\"></span>ras h<span class=\"__4 _299\"></span>elt e<span class=\"__4 _299\"></span>lle<span class=\"__4 _299\"></span>r del<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>s me<span class=\"__4 _299\"></span>d hj\u00e4lp av s<span class=\"__4 _299\"></span>kul<span class=\"__4 _299\"></span>d i sam<span class=\"__4 _299\"></span>ma val<span class=\"__4 _299\"></span>uta me<span class=\"__4 _299\"></span>d hj\u00e4l<span class=\"__4 _299\"></span>p av en s\u00e5 k<span class=\"__4 _299\"></span>alla<span class=\"__4 _299\"></span>d equ<span class=\"__4 _299\"></span>ity h<span class=\"__4 _299\"></span>ed<span class=\"__4 _299\"></span>ge. Pe<span class=\"__4 _299\"></span>r 30 n<span class=\"__4 _299\"></span>ovemb<span class=\"__4 _299\"></span>er 2<span class=\"__4 _299\"></span>023 s<span class=\"__4 _299\"></span>\u00e4k<span class=\"__4 _299\"></span>ras de<span class=\"__4 _299\"></span>lar av nettoinve<span class=\"__4 _299\"></span>steri<span class=\"__4 _299\"></span>nga<span class=\"__4 _299\"></span>rna p\u00e5 d<span class=\"__4 _299\"></span>etta s<span class=\"__4 _299\"></span>\u00e4tt<span class=\"__4 _299\"></span>. M\u00e5l<span class=\"__4 _299\"></span>s\u00e4ttn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en m<span class=\"__4 _299\"></span>ed s\u00e4<span class=\"__4 _299\"></span>kr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en \u00e4r at<span class=\"__4 _299\"></span>t i konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>ens kon<span class=\"__4 _299\"></span>so<span class=\"__4 _299\"></span>lid<span class=\"__4 _299\"></span>erad<span class=\"__4 _299\"></span>e r\u00e4kens<span class=\"__4 _299\"></span>kap<span class=\"__4 _299\"></span>er s<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>ydda ma<span class=\"__4 _299\"></span>jor<span class=\"__4 _299\"></span>iteten av v\u00e4rdet av nettoinve<span class=\"__4 _299\"></span>steri<span class=\"__4 _299\"></span>ngar i E<span class=\"__4 _299\"></span>U<span class=\"__4 _299\"></span>R mot valut<span class=\"__4 _299\"></span>akurs<span class=\"__4 _299\"></span>flu<span class=\"__4 _299\"></span>ktu<span class=\"__4 _299\"></span>atione<span class=\"__4 _299\"></span>r i EU<span class=\"__4 _299\"></span>R<span class=\"__4 _299\"></span>/<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>Kreditri<span class=\"__4 _299\"></span>sk och motpa<span class=\"__4 _299\"></span>rts<span class=\"__4 _299\"></span>risk<span class=\"__4 _300\"> </span>Kre<span class=\"__4 _299\"></span>ditri<span class=\"__4 _299\"></span>sk \u00e4r r<span class=\"__4 _299\"></span>iske<span class=\"__4 _299\"></span>n f\u00f6r att H&amp;<span class=\"__4 _299\"></span>M-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s motpa<span class=\"__4 _299\"></span>rter i<span class=\"__4 _299\"></span>nte kan st\u00e5 f\u00f6r sina \u00e5taganden och d\u00e4rmed f\u00f6rorsakar f\u00f6rluster<span class=\"__4 _298\"></span> f\u00f6r k<span class=\"__4 _298\"></span>oncern<span class=\"__4 _299\"></span>en. Finansiell kre<span class=\"__4 _299\"></span>ditris<span class=\"__4 _299\"></span>k up<span class=\"__4 _299\"></span>pst\u00e5<span class=\"__4 _299\"></span>r fr\u00e4ms<span class=\"__4 _299\"></span>t so<span class=\"__4 _299\"></span>m motpar<span class=\"__4 _299\"></span>ts<span class=\"__4 _299\"></span>ris<span class=\"__4 _299\"></span>k i form av p<span class=\"__4 _299\"></span>lac<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>ngar e<span class=\"__4 _299\"></span>lle<span class=\"__4 _299\"></span>r lik<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>da me<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>l p\u00e5 ba<span class=\"__4 _299\"></span>nkko<span class=\"__4 _299\"></span>nton, sa<span class=\"__4 _299\"></span>mt so<span class=\"__4 _299\"></span>m fordrin<span class=\"__4 _299\"></span>gar p<span class=\"__4 _299\"></span>\u00e5 banker h<span class=\"__4 _299\"></span>\u00e4nf\u00f6rl<span class=\"__4 _299\"></span>iga till \u00f6verv\u00e4rden i derivatinstrument. Finanspolicyn anger maximalt place<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span>rat bel<span class=\"__4 _299\"></span>op<span class=\"__4 _299\"></span>p oc<span class=\"__4 _299\"></span>h l\u00f6pti<span class=\"__4 _299\"></span>d f\u00f6r pla<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>ring<span class=\"__4 _299\"></span>ar oc<span class=\"__4 _299\"></span>h lik<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>ida m<span class=\"__4 _299\"></span>ed<span class=\"__4 _299\"></span>el p\u00e5 b<span class=\"__4 _299\"></span>ank<span class=\"__4 _299\"></span>konton vid o<span class=\"__4 _299\"></span>lik<span class=\"__4 _299\"></span>a rating<span class=\"__4 _299\"></span>. K<span class=\"__4 _299\"></span>reditexpo<span class=\"__4 _299\"></span>ner<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>, p<span class=\"__4 _299\"></span>er de<span class=\"__4 _299\"></span>n 30 n<span class=\"__4 _299\"></span>ovem<span class=\"__4 _299\"></span>be<span class=\"__4 _299\"></span>r 2023<span class=\"__4 _299\"></span>, mot svara<span class=\"__4 _299\"></span>s av det bo<span class=\"__4 _299\"></span>kf\u00f6<span class=\"__4 _299\"></span>rda v\u00e4rd<span class=\"__4 _299\"></span>et p\u00e5 lik<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>ida m<span class=\"__4 _299\"></span>ede<span class=\"__4 _299\"></span>l M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 26 398 (<span class=\"__4 _299\"></span>21 707<span class=\"__4 _299\"></span>)<span class=\"__4 _299\"></span>, kund<span class=\"__4 _299\"></span>fordrin<span class=\"__4 _299\"></span>gar M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 3 3<span class=\"__4 _299\"></span>01 (3 0<span class=\"__4 _299\"></span>14)<span class=\"__4 _299\"></span>, de<span class=\"__4 _299\"></span>riv<span class=\"__4 _299\"></span>atinstru<span class=\"__4 _299\"></span>me<span class=\"__4 _299\"></span>nt MS<span class=\"__4 _299\"></span>EK 1 0<span class=\"__4 _299\"></span>89 (68<span class=\"__4 _299\"></span>1) oc<span class=\"__4 _299\"></span>h andr<span class=\"__4 _299\"></span>a l\u00e5ng<span class=\"__4 _299\"></span>fris<span class=\"__4 _299\"></span>tiga fordr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 1 20<span class=\"__4 _299\"></span>4 (939), totalt M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 31 9<span class=\"__4 _299\"></span>92 (26 3<span class=\"__4 _299\"></span>41). D<span class=\"__4 _299\"></span>en e<span class=\"__4 _299\"></span>gna k<span class=\"__4 _299\"></span>red<span class=\"__4 _299\"></span>itv<span class=\"__4 _299\"></span>erks<span class=\"__4 _299\"></span>amh<span class=\"__4 _299\"></span>eten har av<span class=\"__4 _302\"></span>veck<span class=\"__4 _299\"></span>lats o<span class=\"__4 _299\"></span>ch s<span class=\"__4 _299\"></span>k\u00f6ts nu i samarbete<span class=\"__4 _298\"></span> med ext<span class=\"__4 _298\"></span>ern part<span class=\"__4 _300\"> </span>Konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen s<span class=\"__4 _299\"></span>tr\u00e4var ef<span class=\"__4 _299\"></span>ter ramav<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>l om net<span class=\"__4 _299\"></span>ting (<span class=\"__4 _299\"></span>I<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>DA<span class=\"__4 _299\"></span>) me<span class=\"__4 _299\"></span>d alla m<span class=\"__4 _299\"></span>otpar<span class=\"__4 _299\"></span>ter f\u00f6r trans<span class=\"__4 _299\"></span>ak<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>er i de<span class=\"__4 _299\"></span>ri<span class=\"__4 _299\"></span>vatinstr<span class=\"__4 _299\"></span>ume<span class=\"__4 _299\"></span>nt. T<span class=\"__4 _299\"></span>illg<span class=\"__4 _299\"></span>\u00e5ng<span class=\"__4 _299\"></span>ar oc<span class=\"__4 _299\"></span>h sku<span class=\"__4 _299\"></span>lde<span class=\"__4 _299\"></span>r relatera<span class=\"__4 _299\"></span>de till derivatinst<span class=\"__4 _298\"></span>rument nettas int<span class=\"__4 _298\"></span>e i<span class=\"__4 _298\"></span> balansr\u00e4kning<span class=\"__4 _299\"></span>en.<span class=\"__4 _300\"> </span>2023<span class=\"__4 _300\"> </span>DERIV<span class=\"__4 _297\"></span>A<span class=\"__4 _298\"></span>T<span class=\"__4 _297\"></span> TILL<span class=\"__4 _298\"></span>G\u00c5NGAR<span class=\"__4 _300\"> </span>DERIV<span class=\"__4 _297\"></span>A<span class=\"__4 _298\"></span>T<span class=\"__4 _297\"></span> <span class=\"__4 _314\"></span><span class=\"ls1_4 ws1_4\"> </span>SKULDER<span class=\"__4 _300\"> </span>Bruttobelopp<span class=\"__4 _315\"> </span><span class=\"ls1_4 ws1_4\">1 089<span class=\"__4 _316\"> </span>1 205<span class=\"__4 _300\"> </span></span>Effe<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>t av net<span class=\"__4 _299\"></span>tin<span class=\"__4 _299\"></span>gs<span class=\"__4 _299\"></span>av<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>l<span class=\"__4 _317\"> </span><span class=\"lsb_4 ws8_4\">-864<span class=\"__4 _1a_3\"> </span>-864<span class=\"__4 _300\"> </span></span>Nett<span class=\"__4 _298\"></span>oposition<span class=\"__4 _1b_3\"> </span><span class=\"lsc_4 ws9_4\">225<span class=\"__4 _1c_4\"> </span><span class=\"ls1e_4 ws18_4\">3<span class=\"__4 _299\"></span>41<span class=\"__4 _300\"> </span></span></span>2022<span class=\"__4 _300\"> </span>DERIV<span class=\"__4 _297\"></span>A<span class=\"__4 _298\"></span>T<span class=\"__4 _297\"></span> TILL<span class=\"__4 _298\"></span>G\u00c5NGAR<span class=\"__4 _300\"> </span>DERIV<span class=\"__4 _297\"></span>A<span class=\"__4 _298\"></span>T<span class=\"__4 _297\"></span> <span class=\"__4 _314\"></span><span class=\"ls1_4 ws1_4\"> </span>SKULDER<span class=\"__4 _300\"> </span>Bruttobelopp<span class=\"__4 _1d_3\"> </span><span class=\"ls5_4 ws5_4\">681<span class=\"__4 _316\"> </span><span class=\"ls1_4 ws1_4\">1 365<span class=\"__4 _300\"> </span></span></span>Effe<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>t av net<span class=\"__4 _299\"></span>tin<span class=\"__4 _299\"></span>gs<span class=\"__4 _299\"></span>av<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>l<span class=\"__4 _1e_4\"> </span><span class=\"ls14_4 wse_4\">-665<span class=\"__4 _1f_3\"> </span>-665<span class=\"__4 _300\"> </span></span>Nett<span class=\"__4 _298\"></span>oposition<span class=\"__4 _318\"> </span><span class=\"ls13_4 ws20_4\">16<span class=\"__4 _319\"> </span><span class=\"ls7_4 ws21_4\">700<span class=\"__4 _300\"> </span></span></span>Likvidi<span class=\"__4 _298\"></span>tetsr<span class=\"__4 _298\"></span>isk o<span class=\"__4 _298\"></span>ch fin<span class=\"__4 _298\"></span>ansier<span class=\"__4 _298\"></span>ingsrisk<span class=\"__4 _300\"> </span>Lik<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>iditetsr<span class=\"__4 _299\"></span>isk av<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>r ris<span class=\"__4 _299\"></span>ken att H&amp;<span class=\"__4 _299\"></span>M-<span class=\"__4 _299\"></span>kon<span class=\"__4 _299\"></span>cer<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>n inte kan uppf<span class=\"__4 _299\"></span>y<span class=\"__4 _299\"></span>lla s<span class=\"__4 _299\"></span>ina betalnings\u00e5taganden p\u00e5 grund av bristande likviditet. Finansieringsrisk avser ri<span class=\"__4 _298\"></span>sken<span class=\"__4 _298\"></span> att fina<span class=\"__4 _298\"></span>nsiering<span class=\"__4 _298\"></span> av k<span class=\"__4 _298\"></span>oncernens k<span class=\"__4 _298\"></span>apita<span class=\"__4 _298\"></span>lbehov sam<span class=\"__4 _298\"></span>t r<span class=\"__4 _298\"></span>efinan<span class=\"ls1_4 ws1_4\"> </span>siering a<span class=\"__4 _298\"></span>v ut<span class=\"__4 _298\"></span>est<span class=\"__4 _298\"></span>\u00e5ende l\u00e5n<span class=\"__4 _298\"></span> f\u00f6rsv<span class=\"__4 _298\"></span>\u00e5ras<span class=\"__4 _298\"></span> eller f<span class=\"__4 _298\"></span>\u00f6rdyr<span class=\"__4 _298\"></span>as.<span class=\"__4 _300\"> </span>Strategin f\u00f6<span class=\"__4 _299\"></span>r H&amp;M<span class=\"__4 _299\"></span>-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>ens l<span class=\"__4 _299\"></span>ik<span class=\"__4 _299\"></span>vid<span class=\"__4 _299\"></span>itetspl<span class=\"__4 _299\"></span>ane<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>g och fi<span class=\"__4 _299\"></span>nan<span class=\"__4 _299\"></span>sie<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>g \u00e4r att bib<span class=\"__4 _299\"></span>eh<span class=\"__4 _299\"></span>\u00e5lla e<span class=\"__4 _299\"></span>n go<span class=\"__4 _299\"></span>d beta<span class=\"__4 _299\"></span>lnin<span class=\"__4 _299\"></span>gsb<span class=\"__4 _299\"></span>ere<span class=\"__4 _299\"></span>ds<span class=\"__4 _299\"></span>kap sa<span class=\"__4 _299\"></span>mt ide<span class=\"__4 _299\"></span>ntifie<span class=\"__4 _299\"></span>ra oc<span class=\"__4 _299\"></span>h t\u00e4c<span class=\"__4 _299\"></span>ka finan<span class=\"__4 _299\"></span>sie<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>gs<span class=\"__4 _299\"></span>be<span class=\"__4 _299\"></span>hov so<span class=\"__4 _299\"></span>m up<span class=\"__4 _299\"></span>pst\u00e5r i ko<span class=\"__4 _299\"></span>nce<span class=\"__4 _299\"></span>rn<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>. Lik<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>iditets<span class=\"__4 _299\"></span>  oc<span class=\"__4 _299\"></span>h fin<span class=\"__4 _299\"></span>ans<span class=\"__4 _299\"></span>ie<span class=\"__4 _299\"></span> ring<span class=\"__4 _299\"></span>sr<span class=\"__4 _299\"></span>isker<span class=\"__4 _299\"></span>na regl<span class=\"__4 _299\"></span>era<span class=\"__4 _299\"></span>s i H&amp;M<span class=\"__4 _299\"></span>-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>ens fi<span class=\"__4 _299\"></span>nan<span class=\"__4 _299\"></span>sp<span class=\"__4 _299\"></span>olic<span class=\"__4 _299\"></span>y p\u00e5 s\u00e5 s<span class=\"__4 _299\"></span>\u00e4tt at<span class=\"__4 _299\"></span>t l\u00e5nef\u00f6<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>fall s<span class=\"__4 _299\"></span>kall f\u00f6<span class=\"__4 _299\"></span>rdel<span class=\"__4 _299\"></span>as \u00f6ver tid s<span class=\"__4 _299\"></span>amt att k<span class=\"__4 _299\"></span>as<span class=\"__4 _299\"></span>sa o<span class=\"__4 _299\"></span>ch outny<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>tjade k<span class=\"__4 _299\"></span>red<span class=\"__4 _299\"></span>it facilit<span class=\"__4 _298\"></span>et<span class=\"__4 _298\"></span>er ska t\u00e4cka bolage<span class=\"__4 _298\"></span>ts prognostiserade k<span class=\"__4 _298\"></span>ortfristiga likvidite<span class=\"__4 _298\"></span>tsbe<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span>hov. Lik<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>da me<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>l oc<span class=\"__4 _299\"></span>h kort<span class=\"__4 _299\"></span>fri<span class=\"__4 _299\"></span>stiga p<span class=\"__4 _299\"></span>lac<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar var M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 26 398 (<span class=\"__4 _299\"></span>21 707<span class=\"__4 _299\"></span>) pe<span class=\"__4 _299\"></span>r den 3<span class=\"__4 _299\"></span>0 nove<span class=\"__4 _299\"></span>mb<span class=\"__4 _299\"></span>er 20<span class=\"__4 _299\"></span>23<span class=\"__4 _299\"></span>. Sum<span class=\"__4 _299\"></span>man av li<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>vid<span class=\"__4 _299\"></span>a me<span class=\"__4 _299\"></span>del<span class=\"__4 _299\"></span>, kor<span class=\"__4 _299\"></span>tf<span class=\"__4 _299\"></span>risti<span class=\"__4 _299\"></span>ga pl<span class=\"__4 _299\"></span>a<span class=\"__4 _299\"></span> cer<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar oc<span class=\"__4 _299\"></span>h outny<span class=\"__4 _299\"></span>ttja<span class=\"__4 _299\"></span>de k<span class=\"__4 _299\"></span>redit<span class=\"__4 _299\"></span>fac<span class=\"__4 _299\"></span>iliteter var M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 4<span class=\"__4 _299\"></span>4 57<span class=\"__4 _299\"></span>0 (39 176). Koncernens kort<span class=\"__4 _299\"></span>fristiga tillg\u00e5ngar motsvarar<span class=\"__4 _298\"></span> v\u00e4l bolagets k<span class=\"__4 _298\"></span>ort<span class=\"__4 _299\"></span>fristiga skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r me<span class=\"__4 _299\"></span>d avse<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>de p\u00e5 f\u00f6r<span class=\"__4 _299\"></span>fa<span class=\"__4 _299\"></span>llo<span class=\"__4 _299\"></span>stru<span class=\"__4 _299\"></span>ktur.<span class=\"__4 _300\"> </span>F\u00f6rfallostruktur finans<span class=\"__4 _299\"></span>iella skulder<span class=\"__4 _300\"> </span>FINANSIELLA<span class=\"__4 _297\"></span> SKULDER<span class=\"__4 _320\"> </span><span class=\"ls28_4 ws1_4\">&lt;<span class=\"__4 _299\"></span>1 \u00c5<span class=\"__4 _299\"></span>R<span class=\"__4 _321\"> </span>1-<span class=\"__4 _299\"></span>5 \u00c5<span class=\"__4 _299\"></span>R<span class=\"__4 _322\"> </span>&gt;5 \u00c5<span class=\"__4 _299\"></span>R<span class=\"__4 _323\"> </span><span class=\"ls29_4 ws25_4\">T<span class=\"__4 _299\"></span>O<span class=\"__4 _299\"></span>TA<span class=\"__4 _b_3\"></span>LT<span class=\"__4 _300\"> </span></span></span>Skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r till kre<span class=\"__4 _299\"></span>ditin<span class=\"__4 _299\"></span>stitut<span class=\"__4 _324\"> </span><span class=\"ls1_4 ws1_4\">3 236<span class=\"__4 _325\"> </span><span class=\"ls1c_4 ws16_4\">2 26<span class=\"__4 _299\"></span>0<span class=\"__4 _326\"> </span><span class=\"ls9_4 ws6_4\">11<span class=\"__4 _298\"></span> 586<span class=\"__4 _327\"> </span><span class=\"ls1_4 ws1_4\">17 082<span class=\"__4 _300\"> </span></span></span></span></span>Leasingsk<span class=\"__4 _298\"></span>ulder<span class=\"__4 _2a_4\"> </span><span class=\"ls1c_4 ws16_4\">12 1<span class=\"__4 _299\"></span>59<span class=\"__4 _2b_4\"> </span><span class=\"ls1_4 ws1_4\">28 58<span class=\"__4 _299\"></span>4<span class=\"__4 _327\"> </span>20 145<span class=\"__4 _2c_3\"> </span><span class=\"ls2a_4 ws27_4\">60 888<span class=\"__4 _300\"> </span></span></span></span>Lever<span class=\"__4 _298\"></span>ant<span class=\"__4 _298\"></span>\u00f6rsskulder<span class=\"__4 _2d_4\"> </span><span class=\"ls1_4 ws1_4\">21 02<span class=\"__4 _299\"></span>7<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _2f_3\"> </span>21 02<span class=\"__4 _299\"></span>7<span class=\"__4 _300\"> </span></span>\u00d6vriga finans<span class=\"__4 _299\"></span>iella skulder<span class=\"__4 _328\"> </span><span class=\"ls6_4 ws28_4\">30 07<span class=\"__4 _299\"></span>5<span class=\"__4 _329\"> </span><span class=\"ls2b_4 ws29_4\">39<span class=\"__4 _330\"> </span><span class=\"ls2a_4 ws27_4\">80<span class=\"__4 _331\"> </span><span class=\"ls1e_4 ws18_4\">3<span class=\"__4 _299\"></span>0 194<span class=\"__4 _300\"> </span></span></span></span></span>Summa<span class=\"__4 _332\"> </span><span class=\"ls2c_4 ws2a_4\">66 49<span class=\"__4 _299\"></span>7<span class=\"__4 _333\"> </span><span class=\"ls1_4 ws1_4\">30 8<span class=\"__4 _299\"></span>83<span class=\"__4 _334\"> </span>31 811<span class=\"__4 _335\"> </span>129 1<span class=\"__4 _299\"></span>91<span class=\"__4 _300\"> </span></span></span>Per den<span class=\"__4 _298\"></span> 30 nov<span class=\"__4 _298\"></span>ember 2023<span class=\"__4 _298\"></span> hade k<span class=\"__4 _298\"></span>oncernen r<span class=\"__4 _298\"></span>\u00e4nt<span class=\"__4 _298\"></span>eb\u00e4r<span class=\"__4 _298\"></span>ande skulder<span class=\"__4 _298\"></span> om M<span class=\"__4 _299\"></span>SE<span class=\"__4 _299\"></span>K 17 082 (1<span class=\"__4 _299\"></span>0 7<span class=\"__4 _299\"></span>78<span class=\"__4 _299\"></span>) i form av f\u00f6<span class=\"__4 _299\"></span>retagsc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>ti<span class=\"__4 _299\"></span>fikat<span class=\"__4 _299\"></span>, ob<span class=\"__4 _299\"></span>ligatio<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>r oc<span class=\"__4 _299\"></span>h l\u00e5n fr\u00e5n k<span class=\"__4 _299\"></span>rediti<span class=\"__4 _299\"></span>nstitut<span class=\"__4 _299\"></span>. D\u00e4r<span class=\"__4 _299\"></span>ut\u00f6ver har kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>n outny<span class=\"__4 _299\"></span>ttja<span class=\"__4 _299\"></span>de k<span class=\"__4 _299\"></span>redit<span class=\"__4 _299\"></span>fac<span class=\"__4 _299\"></span>iliteter om M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 18 1<span class=\"__4 _299\"></span>72 (17 4<span class=\"__4 _299\"></span>69). D<span class=\"__4 _299\"></span>en g<span class=\"__4 _299\"></span>eno<span class=\"__4 _299\"></span>ms<span class=\"__4 _299\"></span>nittl<span class=\"__4 _299\"></span>iga l<span class=\"__4 _299\"></span>\u00f6ptide<span class=\"__4 _299\"></span>n p\u00e5 r\u00e4nteb<span class=\"__4 _299\"></span>\u00e4ran<span class=\"__4 _299\"></span>de skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r oc<span class=\"__4 _299\"></span>h outny<span class=\"__4 _299\"></span>ttjad<span class=\"__4 _299\"></span>e kre<span class=\"__4 _299\"></span>dit<span class=\"__4 _299\"></span>fac<span class=\"__4 _299\"></span>iliteter upp<span class=\"__4 _299\"></span>gic<span class=\"__4 _299\"></span>k till 5<span class=\"__4 _299\"></span>,1 (4,<span class=\"__4 _299\"></span>3) \u00e5r<span class=\"__4 _298\"></span>. L\u00f6ptid<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>a p\u00e5 utest\u00e5<span class=\"__4 _299\"></span>end<span class=\"__4 _299\"></span>e r\u00e4nteb\u00e4<span class=\"__4 _299\"></span>rand<span class=\"__4 _299\"></span>e sku<span class=\"__4 _299\"></span>ld oc<span class=\"__4 _299\"></span>h outny<span class=\"__4 _299\"></span>ttj<span class=\"__4 _299\"></span>ade k<span class=\"__4 _299\"></span>redi<span class=\"__4 _299\"></span>tfac<span class=\"__4 _299\"></span>iliteter  <span class=\"__4 _301\"></span>f\u00f6rdelas enligt f<span class=\"__4 _298\"></span>\u00f6ljande tabell.<span class=\"__4 _300\"> </span>\u00c5R<span class=\"__4 _300\"> </span>F<span class=\"__4 _302\"></span>\u00d6<span class=\"__4 _302\"></span>R<span class=\"__4 _302\"></span>E<span class=\"__4 _302\"></span>TA<span class=\"__4 _302\"></span>G<span class=\"__4 _302\"></span>S<span class=\"__4 _302\"></span><span class=\"ls1_4 ws1_4\">-<span class=\"__4 _300\"> </span></span>CERT<span class=\"__4 _298\"></span>IFIKA<span class=\"__4 _298\"></span>T<span class=\"__4 _300\"> </span>OBLIGA<span class=\"ls1_4 ws1_4\">-<span class=\"__4 _300\"> </span></span>T<span class=\"__4 _302\"></span>I<span class=\"__4 _302\"></span>O<span class=\"__4 _302\"></span>N<span class=\"__4 _302\"></span>E<span class=\"__4 _302\"></span>R (EMTN)<span class=\"__4 _300\"> </span>L\u00c5N FR\u00c5N<span class=\"__4 _297\"></span> <span class=\"__4 _301\"></span><span class=\"ls1_4 ws1_4\"> </span>K<span class=\"__4 _302\"></span>R<span class=\"__4 _b_3\"></span>E<span class=\"__4 _299\"></span>D<span class=\"__4 _b_3\"></span>I<span class=\"__4 _302\"></span>T-<span class=\"__4 _300\"> </span>IN<span class=\"__4 _299\"></span>STITU<span class=\"__4 _299\"></span>T<span class=\"__4 _300\"> </span>OUTNYTT<span class=\"__4 _298\"></span>J<span class=\"__4 _298\"></span>ADE<span class=\"__4 _297\"></span> K<span class=\"__4 _302\"></span>R<span class=\"__4 _b_3\"></span>E<span class=\"__4 _299\"></span>D<span class=\"__4 _b_3\"></span>I<span class=\"__4 _302\"></span>T-<span class=\"__4 _300\"> </span>F<span class=\"__4 _298\"></span>ACILITETE<span class=\"__4 _298\"></span>R<span class=\"__4 _300\"> </span>2023<span class=\"__4 _328\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _336\"> </span><span class=\"ls33_4\">2 272<span class=\"__4 _328\"> </span></span>\u2013<span class=\"__4 _300\"> </span></span>20<span class=\"__4 _299\"></span>24<span class=\"__4 _337\"> </span><span class=\"lsc_4 ws9_4\">625<span class=\"__4 _2e_3\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _3a_3\"> </span><span class=\"ls2b_4 ws29_4\">339<span class=\"__4 _328\"> </span></span>\u2013<span class=\"__4 _300\"> </span></span></span>20<span class=\"__4 _299\"></span>25<span class=\"__4 _328\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _3b_3\"> </span>\u2013<span class=\"__4 _328\"> </span>\u2013 </span>20<span class=\"__4 _299\"></span>26<span class=\"__4 _328\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _3c_4\"> </span><span class=\"ls35_4 ws19_4\">2 000<span class=\"__4 _3d_3\"> </span><span class=\"lsb_4 ws28_4\">3 4<span class=\"__4 _299\"></span>07<span class=\"__4 _300\"> </span></span></span></span>2027<span class=\"__4 _3e_4\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _3b_3\"> </span>\u2013<span class=\"__4 _328\"> </span>\u2013 </span>2028<span class=\"__4 _328\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _3f_3\"> </span><span class=\"ls17_4 ws23_4\">260<span class=\"__4 _338\"> </span><span class=\"ls33_4 ws34_4\">14 765<span class=\"__4 _300\"> </span></span></span></span>2029<span class=\"__4 _328\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _322\"> </span><span class=\"ls36_4 ws35_4\">5<span class=\"__4 _299\"></span> 67<span class=\"__4 _302\"></span>9<span class=\"__4 _3b_3\"> </span></span>\u2013<span class=\"__4 _339\"> </span>\u2013<span class=\"__4 _300\"> </span></span>2030<span class=\"__4 _340\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _3b_3\"> </span>\u2013<span class=\"__4 _328\"> </span>\u2013<span class=\"__4 _300\"> </span></span>2031<span class=\"__4 _341\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _322\"> </span><span class=\"lsb_4 ws28_4\">5 907<span class=\"__4 _3b_3\"> </span></span>\u2013<span class=\"__4 _328\"> </span>\u2013<span class=\"__4 _300\"> </span></span>T<span class=\"__4 _297\"></span>ot<span class=\"__4 _299\"></span>alt MSEK<span class=\"__4 _342\"> </span><span class=\"ls33_4 ws34_4\">625<span class=\"__4 _2d_4\"> </span><span class=\"ls39_4 ws6_4\">11 586<span class=\"__4 _336\"> </span></span><span class=\"ws1_4\">4 87<span class=\"__4 _299\"></span>1<span class=\"__4 _338\"> </span>18 172<span class=\"__4 _300\"> </span></span></span>Betal<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>sp<span class=\"__4 _299\"></span>roc<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>s f\u00f6r lever<span class=\"__4 _299\"></span>ant\u00f6rer<span class=\"__4 _300\"> </span>H&amp;M-<span class=\"__4 _299\"></span>koncernens betalningsvillkor till leveran<span class=\"__4 _298\"></span>t\u00f6rer a<span class=\"__4 _298\"></span>v k<span class=\"__4 _298\"></span>ommers<span class=\"__4 _299\"></span>iella varor \u00e4r i<span class=\"__4 _298\"></span> linje med branschstandard. Vis<span class=\"__4 _299\"></span>sa leverant<span class=\"__4 _298\"></span>\u00f6rer v\u00e4ljer att s\u00e4lj<span class=\"__4 _299\"></span>a sina fo<span class=\"__4 _299\"></span>rdrin<span class=\"__4 _299\"></span>gar o<span class=\"__4 _299\"></span>ch H&amp;<span class=\"__4 _299\"></span>M<span class=\"__4 _299\"></span>-kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>n kan<span class=\"__4 _299\"></span>, p\u00e5 b<span class=\"__4 _299\"></span>eg\u00e4<span class=\"__4 _299\"></span>ran<span class=\"__4 _299\"></span>, pres<span class=\"__4 _299\"></span>entera banker som kan k<span class=\"__4 _298\"></span>\u00f6pa dessa fordringar<span class=\"__4 _298\"></span>. Detta<span class=\"__4 _298\"></span> arrangemang har<span class=\"__4 _298\"></span>, t<span class=\"__4 _298\"></span>ill sammans med de underlig<span class=\"__4 _299\"></span>gande handels<span class=\"__4 _299\"></span>avtalen<span class=\"__4 _299\"></span>, analyserats ut<span class=\"__4 _298\"></span>ifr\u00e5n ett antal i<span class=\"__4 _299\"></span>ndik<span class=\"__4 _299\"></span>atorer d\u00e4r a<span class=\"__4 _299\"></span>lla up<span class=\"__4 _299\"></span>pf<span class=\"__4 _299\"></span>yll<span class=\"__4 _299\"></span>er k<span class=\"__4 _299\"></span>raven f\u00f6r at<span class=\"__4 _299\"></span>t des<span class=\"__4 _299\"></span>s<span class=\"__4 _299\"></span>a trans<span class=\"__4 _299\"></span>akti<span class=\"__4 _299\"></span>one<span class=\"__4 _299\"></span>r ska r<span class=\"__4 _298\"></span>edovisas<span class=\"__4 _298\"></span> som lev<span class=\"__4 _298\"></span>eran<span class=\"__4 _298\"></span>t<span class=\"__4 _298\"></span>\u00f6rsskulder<span class=\"__4 _297\"></span>.<span class=\"__4 _300\"> </span>3. SE<span class=\"__4 _298\"></span>GME<span class=\"__4 _298\"></span>NTSRE<span class=\"__4 _298\"></span>DO<span class=\"__4 _298\"></span>VISNI<span class=\"__4 _298\"></span>NG<span class=\"__4 _300\"> </span>Vid r<span class=\"__4 _298\"></span>edovisnin<span class=\"__4 _298\"></span>g a<span class=\"__4 _298\"></span>v r<span class=\"__4 _298\"></span>\u00f6relseseg<span class=\"__4 _298\"></span>ment<span class=\"__4 _298\"></span> til<span class=\"__4 _298\"></span>l\u00e4mpas<span class=\"__4 _298\"></span> IFRS 8 R\u00f6r<span class=\"__4 _298\"></span>elsesegmen<span class=\"__4 _298\"></span>t. Konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s verk<span class=\"__4 _299\"></span>sam<span class=\"__4 _299\"></span>het be<span class=\"__4 _299\"></span>st\u00e5r i h<span class=\"__4 _299\"></span>uv<span class=\"__4 _299\"></span>uds<span class=\"__4 _299\"></span>ak av f\u00f6r<span class=\"__4 _299\"></span>s\u00e4lj<span class=\"__4 _299\"></span>ning av k<span class=\"__4 _299\"></span>l\u00e4<span class=\"__4 _299\"></span>der, acces<span class=\"__4 _299\"></span>soarer<span class=\"__4 _298\"></span>, sk<span class=\"__4 _298\"></span>or<span class=\"__4 _298\"></span>, k<span class=\"__4 _298\"></span>osmetik, hemte<span class=\"__4 _298\"></span>xtil och inredningsartik<span class=\"__4 _299\"></span>lar till k<span class=\"__4 _298\"></span>on sum<span class=\"__4 _299\"></span>ent. D<span class=\"__4 _299\"></span>en i<span class=\"__4 _299\"></span>nterna up<span class=\"__4 _299\"></span>pf\u00f6ljn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en av ver<span class=\"__4 _299\"></span>ksam<span class=\"__4 _299\"></span>heten s<span class=\"__4 _299\"></span>ker pe<span class=\"__4 _299\"></span>r lan<span class=\"__4 _299\"></span>d av koncernche<span class=\"__4 _298\"></span>fen som<span class=\"__4 _298\"></span> \u00e4r k<span class=\"__4 _298\"></span>oncernens h\u00f6gst<span class=\"__4 _298\"></span>a v<span class=\"__4 _298\"></span>erkst\u00e4l<span class=\"__4 _298\"></span>lande beslut<span class=\"__4 _298\"></span>sfa<span class=\"__4 _298\"></span>ttare.<span class=\"__4 _298\"></span> V<span class=\"__4 _298\"></span>arje l<span class=\"__4 _299\"></span>and \u00e4r d<span class=\"__4 _299\"></span>\u00e4rm<span class=\"__4 _299\"></span>ed et<span class=\"__4 _299\"></span>t r\u00f6rels<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>egm<span class=\"__4 _299\"></span>ent<span class=\"__4 _299\"></span>. I de ol<span class=\"__4 _299\"></span>ika l\u00e4<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>erna s<span class=\"__4 _299\"></span>\u00e4lj<span class=\"__4 _299\"></span>s do<span class=\"__4 _299\"></span>ck liknande produkter via liknande f\u00f6rs\u00e4ljningsk<span class=\"__4 _299\"></span>analer till liknande kunder<span class=\"__4 _298\"></span>. V<span class=\"__4 _298\"></span>aruin<span class=\"__4 _298\"></span>k\u00f6pen sk<span class=\"__4 _298\"></span>er gemensa<span class=\"__4 _298\"></span>mt f<span class=\"__4 _298\"></span>\u00f6r k<span class=\"__4 _298\"></span>oncernen. Flera<span class=\"__4 _298\"></span> l\u00e4nder<span class=\"__4 _298\"></span> har li<span class=\"__4 _298\"></span>kartade ekonomi<span class=\"__4 _298\"></span>ska egenskaper<span class=\"__4 _297\"></span>, s\u00e5som l\u00e5<span class=\"__4 _298\"></span>ngsikti<span class=\"__4 _298\"></span>ga ek<span class=\"__4 _298\"></span>onomiska<span class=\"__4 _298\"></span> resul<span class=\"__4 _298\"></span>ta<span class=\"__4 _298\"></span>t s\u00e5v<span class=\"__4 _298\"></span>\u00e4l som r\u00f6<span class=\"__4 _299\"></span>rels<span class=\"__4 _299\"></span>e<span class=\"__4 _299\"></span>  oc<span class=\"__4 _299\"></span>h fin<span class=\"__4 _299\"></span>ans<span class=\"__4 _299\"></span>iell<span class=\"__4 _299\"></span>a ris<span class=\"__4 _299\"></span>ker var<span class=\"__4 _299\"></span>f\u00f6r l<span class=\"__4 _299\"></span>\u00e4nd<span class=\"__4 _299\"></span>erna<span class=\"__4 _299\"></span>, m<span class=\"__4 _299\"></span>ot bakgrun<span class=\"__4 _299\"></span>d av detta<span class=\"__4 _299\"></span>, ka<span class=\"__4 _299\"></span>n sl\u00e5<span class=\"__4 _299\"></span>s sam<span class=\"__4 _299\"></span>man i s<span class=\"__4 _299\"></span>egm<span class=\"__4 _299\"></span>ents<span class=\"__4 _299\"></span>redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gen<span class=\"__4 _299\"></span>. H&amp;<span class=\"__4 _299\"></span>M-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen h<span class=\"__4 _299\"></span>ar gjort samm<span class=\"__4 _299\"></span>anslagningar till segmenten Asien och Oceanien<span class=\"__4 _299\"></span>, Europa oc<span class=\"__4 _299\"></span>h Afrika s<span class=\"__4 _299\"></span>amt N<span class=\"__4 _299\"></span>ord<span class=\"__4 _299\"></span>  oc<span class=\"__4 _299\"></span>h Syda<span class=\"__4 _299\"></span>mer<span class=\"__4 _299\"></span>ika<span class=\"__4 _299\"></span>. M<span class=\"__4 _299\"></span>od<span class=\"__4 _299\"></span>erb<span class=\"__4 _299\"></span>ola<span class=\"__4 _299\"></span>get till<span class=\"__4 _299\"></span>sam<span class=\"__4 _299\"></span>man<span class=\"__4 _299\"></span>s me<span class=\"__4 _299\"></span>d dotter<span class=\"__4 _299\"></span>bol<span class=\"__4 _299\"></span>ag utan ex<span class=\"__4 _299\"></span>tern o<span class=\"__4 _299\"></span>ms\u00e4t<span class=\"__4 _299\"></span>tning re<span class=\"__4 _299\"></span>dov<span class=\"__4 _299\"></span>isa<span class=\"__4 _299\"></span>s se<span class=\"__4 _299\"></span>parat un<span class=\"__4 _299\"></span>der r<span class=\"__4 _299\"></span>ub<span class=\"__4 _299\"></span>riken Koncerngemensamt.<span class=\"__4 _298\"></span> De r<span class=\"__4 _298\"></span>edovisningsprinciper<span class=\"__4 _298\"></span> som anv<span class=\"__4 _298\"></span>\u00e4nds i<span class=\"__4 _298\"></span> segments<span class=\"ls1_4 ws1_4\"> </span>redovi<span class=\"__4 _298\"></span>sningen \u00e4<span class=\"__4 _298\"></span>r samma<span class=\"__4 _298\"></span> som i<span class=\"__4 _298\"></span> koncernr<span class=\"__4 _298\"></span>edovisn<span class=\"__4 _298\"></span>ingen. T<span class=\"__4 _297\"></span>ran<span class=\"__4 _298\"></span>saktioner<span class=\"__4 _298\"></span> mellan segme<span class=\"__4 _299\"></span>nt sk<span class=\"__4 _298\"></span>er enligt normala kommersiella villkor<span class=\"__4 _300\"> </span><span class=\"__4 _298\"></span>.<span class=\"__4 _300\"> </span>2023<span class=\"__4 _343\"> </span>2022<span class=\"__4 _300\"> </span>As<span class=\"__4 _299\"></span>ie<span class=\"__4 _299\"></span>n och O<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>an<span class=\"__4 _299\"></span>ie<span class=\"__4 _299\"></span>n Exter<span class=\"__4 _298\"></span>n ne<span class=\"__4 _298\"></span>tt<span class=\"__4 _298\"></span>ooms\u00e4<span class=\"__4 _298\"></span>ttni<span class=\"__4 _298\"></span>ng<span class=\"__4 _344\"> </span><span class=\"ls1e_4 ws18_4\">29<span class=\"__4 _299\"></span> 941<span class=\"__4 _326\"> </span><span class=\"ls1_4 ws1_4\">29 38<span class=\"__4 _299\"></span>5<span class=\"__4 _300\"> </span></span></span>R\u00f6re<span class=\"__4 _299\"></span>ls<span class=\"__4 _299\"></span>e<span class=\"__4 _299\"></span>res<span class=\"__4 _299\"></span>ult<span class=\"__4 _299\"></span>at<span class=\"__4 _345\"> </span><span class=\"ls2b_4 ws29_4\">890<span class=\"__4 _336\"> </span>6<span class=\"__4 _299\"></span>89<span class=\"__4 _300\"> </span></span>R\u00f6relsemarginal, %<span class=\"__4 _346\"> </span><span class=\"ls14_4 wse_4\">3,0<span class=\"__4 _2a_4\"> </span><span class=\"ls38_4 ws37_4\">2,3<span class=\"__4 _300\"> </span></span></span>Tillg\u00e5ngar<span class=\"__4 _298\"></span>, ex<span class=\"__4 _298\"></span>klusive skattefordringar <span class=\"ls1_4 ws1_4\"> </span>och int<span class=\"__4 _298\"></span>erna for<span class=\"__4 _298\"></span>dringar<span class=\"__4 _347\"> </span><span class=\"ls1_4 ws1_4\">10 973<span class=\"__4 _325\"> </span><span class=\"ls1c_4 ws16_4\">13 269<span class=\"__4 _300\"> </span></span></span>Skulder<span class=\"__4 _297\"></span>, ex<span class=\"__4 _298\"></span>klusive ska<span class=\"__4 _298\"></span>tt<span class=\"__4 _298\"></span>eskulder<span class=\"__4 _298\"></span> <span class=\"ls1_4 ws1_4\"> </span>oc<span class=\"__4 _299\"></span>h interna s<span class=\"__4 _299\"></span>kuld<span class=\"__4 _299\"></span>er<span class=\"__4 _4a_4\"> </span>3 48<span class=\"__4 _299\"></span>8<span class=\"__4 _4b_4\"> </span>3 35<span class=\"__4 _299\"></span>4<span class=\"__4 _300\"> </span>Investeringar<span class=\"__4 _c_4\"> </span><span class=\"ls9_4 ws6_4\">486<span class=\"__4 _336\"> </span><span class=\"ls1_4 ws1_4\">38<span class=\"__4 _299\"></span>5 </span></span>Avskr<span class=\"__4 _298\"></span>ivning<span class=\"__4 _298\"></span>ar och<span class=\"__4 _298\"></span> nedskri<span class=\"__4 _298\"></span>vninga<span class=\"__4 _298\"></span>r<span class=\"__4 _4c_4\"> </span><span class=\"ls1_4 ws1_4\">1 092<span class=\"__4 _4d_3\"> </span>1 393<span class=\"__4 _300\"> </span></span>Europa och<span class=\"__4 _298\"></span> Afri<span class=\"__4 _298\"></span>ka<span class=\"__4 _300\"> </span>1<span class=\"__4 _300\"> </span>Exter<span class=\"__4 _298\"></span>n ne<span class=\"__4 _298\"></span>tt<span class=\"__4 _298\"></span>ooms\u00e4<span class=\"__4 _298\"></span>ttni<span class=\"__4 _298\"></span>ng<span class=\"__4 _4e_4\"> </span><span class=\"ls20_4 ws1a_4\">152 3<span class=\"__4 _299\"></span>08<span class=\"__4 _4f_4\"> </span><span class=\"ls1_4 ws1_4\">14<span class=\"__4 _299\"></span>3 18<span class=\"__4 _299\"></span>0<span class=\"__4 _300\"> </span></span></span>R\u00f6re<span class=\"__4 _299\"></span>ls<span class=\"__4 _299\"></span>e<span class=\"__4 _299\"></span>res<span class=\"__4 _299\"></span>ult<span class=\"__4 _299\"></span>at<span class=\"__4 _348\"> </span><span class=\"ls1_4 ws1_4\">4 283<span class=\"__4 _349\"> </span><span class=\"lsb_4 ws8_4\">353<span class=\"__4 _300\"> </span></span></span>R\u00f6relsemarginal, %<span class=\"__4 _350\"> </span><span class=\"ls38_4 ws37_4\">2,8<span class=\"__4 _351\"> </span><span class=\"lsa_4 ws7_4\">0,2<span class=\"__4 _300\"> </span></span></span>Tillg\u00e5ngar<span class=\"__4 _298\"></span>, ex<span class=\"__4 _298\"></span>klusive skattefordringar <span class=\"ls1_4 ws1_4\"> </span>och int<span class=\"__4 _298\"></span>erna for<span class=\"__4 _298\"></span>dringar<span class=\"__4 _352\"> </span><span class=\"ls9_4 ws6_4\">2<span class=\"__4 _298\"></span>4 863<span class=\"__4 _353\"> </span><span class=\"ls1_4 ws1_4\">31 391<span class=\"__4 _300\"> </span></span></span>Skulder<span class=\"__4 _297\"></span>, ex<span class=\"__4 _298\"></span>klusive ska<span class=\"__4 _298\"></span>tt<span class=\"__4 _298\"></span>eskulder<span class=\"__4 _298\"></span> <span class=\"ls1_4 ws1_4\"> </span>oc<span class=\"__4 _299\"></span>h interna s<span class=\"__4 _299\"></span>kuld<span class=\"__4 _299\"></span>er<span class=\"__4 _354\"> </span>18 65<span class=\"__4 _299\"></span>4<span class=\"__4 _353\"> </span><span class=\"lsc_4 ws9_4\">16 725<span class=\"__4 _300\"> </span></span>Investeringar<span class=\"__4 _355\"> </span><span class=\"ls1_4 ws1_4\">2 708<span class=\"__4 _356\"> </span><span class=\"ls3c_4 ws39_4\">2<span class=\"__4 _299\"></span> 3<span class=\"__4 _299\"></span>51<span class=\"__4 _300\"> </span></span></span>Avskr<span class=\"__4 _298\"></span>ivning<span class=\"__4 _298\"></span>ar och<span class=\"__4 _298\"></span> nedskri<span class=\"__4 _298\"></span>vninga<span class=\"__4 _298\"></span>r<span class=\"__4 _357\"> </span><span class=\"ls1_4 ws1_4\">3 332<span class=\"__4 _356\"> </span>4 216<span class=\"__4 _300\"> </span></span>No<span class=\"__4 _299\"></span>rd- o<span class=\"__4 _299\"></span>ch S<span class=\"__4 _299\"></span>yda<span class=\"__4 _299\"></span>me<span class=\"__4 _299\"></span>rik<span class=\"__4 _299\"></span>a Exter<span class=\"__4 _298\"></span>n ne<span class=\"__4 _298\"></span>tt<span class=\"__4 _298\"></span>ooms\u00e4<span class=\"__4 _298\"></span>ttni<span class=\"__4 _298\"></span>ng<span class=\"__4 _5a_4\"> </span>53 786<span class=\"__4 _327\"> </span><span class=\"ls1_4 ws1_4\">50 98<span class=\"__4 _299\"></span>8<span class=\"__4 _300\"> </span></span>R\u00f6re<span class=\"__4 _299\"></span>ls<span class=\"__4 _299\"></span>e<span class=\"__4 _299\"></span>res<span class=\"__4 _299\"></span>ult<span class=\"__4 _299\"></span>at<span class=\"__4 _5b_3\"> </span><span class=\"ls34_4 ws33_4\">2 2<span class=\"__4 _299\"></span>24<span class=\"__4 _5c_3\"> </span><span class=\"ls1_4 ws1_4\">1 247 </span></span>R\u00f6relsemarginal, %<span class=\"__4 _5d_3\"> </span><span class=\"ls3d_4 ws35_4\">4<span class=\"__4 _299\"></span>,1<span class=\"__4 _5e_3\"> </span><span class=\"ls3e_4 ws3a_4\">2,4<span class=\"__4 _300\"> </span></span></span>Tillg\u00e5ngar<span class=\"__4 _298\"></span>, ex<span class=\"__4 _298\"></span>klusive skattefordringar <span class=\"ls1_4 ws1_4\"> </span>och int<span class=\"__4 _298\"></span>erna for<span class=\"__4 _298\"></span>dringar<span class=\"__4 _347\"> </span><span class=\"lsc_4 ws9_4\">19 255<span class=\"__4 _353\"> </span><span class=\"ls20_4 ws1a_4\">17 552<span class=\"__4 _300\"> </span></span></span>Skulder<span class=\"__4 _297\"></span>, ex<span class=\"__4 _298\"></span>klusive ska<span class=\"__4 _298\"></span>tt<span class=\"__4 _298\"></span>eskulder<span class=\"__4 _298\"></span> <span class=\"ls1_4 ws1_4\"> </span>oc<span class=\"__4 _299\"></span>h interna s<span class=\"__4 _299\"></span>kuld<span class=\"__4 _299\"></span>er<span class=\"__4 _5f_3\"> </span><span class=\"ls3f_4 ws3b_4\">8<span class=\"__4 _299\"></span> 5<span class=\"__4 _299\"></span>74<span class=\"__4 _358\"> </span></span>8 887<span class=\"__4 _300\"> </span>Investeringar<span class=\"__4 _359\"> </span><span class=\"ls3f_4 ws3b_4\">1<span class=\"__4 _299\"></span> 74<span class=\"__4 _302\"></span>0<span class=\"__4 _5c_3\"> </span><span class=\"ls4_4 ws4_4\">1 185<span class=\"__4 _300\"> </span></span></span>Avskr<span class=\"__4 _298\"></span>ivning<span class=\"__4 _298\"></span>ar och<span class=\"__4 _298\"></span> nedskri<span class=\"__4 _298\"></span>vninga<span class=\"__4 _298\"></span>r<span class=\"__4 _360\"> </span><span class=\"ls6_4 ws28_4\">2 429<span class=\"__4 _358\"> </span>2 542<span class=\"__4 _300\"> </span></span>Ko<span class=\"__4 _298\"></span>ncerngemensamt<span class=\"__4 _298\"></span> Net<span class=\"__4 _299\"></span>toom<span class=\"__4 _299\"></span>s\u00e4ttn<span class=\"__4 _299\"></span>ing til<span class=\"__4 _299\"></span>l and<span class=\"__4 _299\"></span>ra  segment<span class=\"__4 _300\"> </span>7<span class=\"__4 _299\"></span>9<span class=\"__4 _299\"></span> 6<span class=\"__4 _302\"></span>67<span class=\"__4 _353\"> </span><span class=\"ls34_4 ws33_4\">68 241<span class=\"__4 _300\"> </span></span>R\u00f6re<span class=\"__4 _299\"></span>ls<span class=\"__4 _299\"></span>e<span class=\"__4 _299\"></span>res<span class=\"__4 _299\"></span>ult<span class=\"__4 _299\"></span>at<span class=\"__4 _361\"> </span><span class=\"ls1_4 ws1_4\">7 140<span class=\"__4 _362\"> </span><span class=\"ls2a_4 ws27_4\">4 880<span class=\"__4 _300\"> </span></span></span>R\u00f6relsemarginal, %<span class=\"__4 _350\"> </span><span class=\"ls40_4 ws3c_4\">9,<span class=\"__4 _302\"></span>0<span class=\"__4 _363\"> </span><span class=\"ls41_4 ws3d_4\">7,<span class=\"__4 _302\"></span>2<span class=\"__4 _300\"> </span></span></span>Tillg\u00e5ngar<span class=\"__4 _298\"></span>, ex<span class=\"__4 _298\"></span>klusive skattefordringar <span class=\"ls1_4 ws1_4\"> </span>och int<span class=\"__4 _298\"></span>erna for<span class=\"__4 _298\"></span>dringar<span class=\"__4 _364\"> </span><span class=\"ls2c_4 ws2a_4\">116 6<span class=\"__4 _299\"></span>4<span class=\"__4 _299\"></span>5<span class=\"__4 _4f_4\"> </span>110 0<span class=\"__4 _299\"></span>87<span class=\"__4 _300\"> </span></span>Skulder<span class=\"__4 _297\"></span>, ex<span class=\"__4 _298\"></span>klusive ska<span class=\"__4 _298\"></span>tt<span class=\"__4 _298\"></span>eskulder<span class=\"__4 _298\"></span> <span class=\"ls1_4 ws1_4\"> </span>oc<span class=\"__4 _299\"></span>h interna s<span class=\"__4 _299\"></span>kuld<span class=\"__4 _299\"></span>er<span class=\"__4 _354\"> </span><span class=\"ls9_4 ws6_4\">99<span class=\"__4 _298\"></span> 163<span class=\"__4 _326\"> </span><span class=\"ls1_4 ws1_4\">97 209<span class=\"__4 _300\"> </span></span></span>Investeringar<span class=\"__4 _365\"> </span><span class=\"ls1_4 ws1_4\">4 030<span class=\"__4 _366\"> </span>2 090<span class=\"__4 _300\"> </span></span>Avskr<span class=\"__4 _298\"></span>ivning<span class=\"__4 _298\"></span>ar och<span class=\"__4 _298\"></span> nedskri<span class=\"__4 _298\"></span>vninga<span class=\"__4 _298\"></span>r<span class=\"__4 _367\"> </span><span class=\"ls1_4 ws1_4\">16 102<span class=\"__4 _353\"> </span><span class=\"ls6_4 ws28_4\">14 428<span class=\"__4 _300\"> </span></span></span>1) Sydafrika<span class=\"__4 _300\"> </span>2023<span class=\"__4 _343\"> </span>2022<span class=\"__4 _300\"> </span>Eliminering<span class=\"__4 _299\"></span>ar Net<span class=\"__4 _299\"></span>toom<span class=\"__4 _299\"></span>s\u00e4ttn<span class=\"__4 _299\"></span>ing til<span class=\"__4 _299\"></span>l and<span class=\"__4 _299\"></span>ra se<span class=\"__4 _299\"></span>gme<span class=\"__4 _299\"></span>nt<span class=\"__4 _6a_2\"> </span><span class=\"ls43_4 ws3f_4\">-7<span class=\"__4 _302\"></span>9<span class=\"__4 _302\"></span> 6<span class=\"__4 _302\"></span>6<span class=\"__4 _299\"></span>7<span class=\"__4 _321\"> </span><span class=\"ls34_4 ws33_4\">-<span class=\"__4 _302\"></span>68<span class=\"__4 _299\"></span> 241<span class=\"__4 _300\"> </span></span></span>T<span class=\"__4 _297\"></span>ot<span class=\"__4 _299\"></span>alt<span class=\"__4 _300\"> </span>Ex<span class=\"__4 _299\"></span>te<span class=\"__4 _299\"></span>rn n<span class=\"__4 _299\"></span>et<span class=\"__4 _299\"></span>too<span class=\"__4 _299\"></span>ms<span class=\"__4 _299\"></span>\u00e4t<span class=\"__4 _299\"></span>tn<span class=\"__4 _299\"></span>ing<span class=\"__4 _6b_3\"> </span>236 0<span class=\"__4 _299\"></span>35<span class=\"__4 _323\"> </span>2<span class=\"__4 _299\"></span>23 55<span class=\"__4 _299\"></span>3<span class=\"__4 _300\"> </span>R\u00f6relser<span class=\"__4 _298\"></span>esultat<span class=\"__4 _6c_2\"> </span><span class=\"ls1_4 ws1_4\">14 53<span class=\"__4 _299\"></span>7<span class=\"__4 _6d_2\"> </span><span class=\"ls44_4 ws40_4\">7 169<span class=\"__4 _300\"> </span></span></span>R\u00f6relsema<span class=\"__4 _298\"></span>rgin<span class=\"__4 _298\"></span>al, %<span class=\"__4 _6e_2\"> </span><span class=\"ls12_4 ws41_4\">6,2<span class=\"__4 _329\"> </span><span class=\"ls45_4 ws42_4\">3,<span class=\"__4 _299\"></span>2<span class=\"__4 _300\"> </span></span></span>Finansnet<span class=\"__4 _299\"></span>to<span class=\"__4 _355\"> </span><span class=\"ls20_4 ws1a_4\">-1 527<span class=\"__4 _5c_3\"> </span><span class=\"ls1_4 ws1_4\">-953<span class=\"__4 _300\"> </span></span></span>Res<span class=\"__4 _299\"></span>ul<span class=\"__4 _299\"></span>tat e<span class=\"__4 _299\"></span>f<span class=\"__4 _299\"></span>ter fi<span class=\"__4 _299\"></span>na<span class=\"__4 _299\"></span>ns<span class=\"__4 _299\"></span>ie<span class=\"__4 _299\"></span>lla p<span class=\"__4 _299\"></span>os<span class=\"__4 _299\"></span>te<span class=\"__4 _299\"></span>r<span class=\"__4 _6f_1\"> </span>13 0<span class=\"__4 _299\"></span>10<span class=\"__4 _358\"> </span>6 216<span class=\"__4 _300\"> </span>Til<span class=\"__4 _299\"></span>lg<span class=\"__4 _299\"></span>\u00e5ng<span class=\"__4 _299\"></span>ar, exklu<span class=\"__4 _299\"></span>s<span class=\"__4 _299\"></span>ive sk<span class=\"__4 _299\"></span>at<span class=\"__4 _299\"></span>tefo<span class=\"__4 _299\"></span>rdr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar och i<span class=\"__4 _299\"></span>nte<span class=\"__4 _299\"></span>rna fo<span class=\"__4 _299\"></span>rdr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar<span class=\"__4 _5a_4\"> </span>171 73<span class=\"__4 _299\"></span>6<span class=\"__4 _2c_3\"> </span><span class=\"ls9_4 ws6_4\">1<span class=\"__4 _298\"></span>72 299<span class=\"__4 _300\"> </span></span>Sk<span class=\"__4 _299\"></span>uld<span class=\"__4 _299\"></span>er, exkl<span class=\"__4 _299\"></span>us<span class=\"__4 _299\"></span>ive s<span class=\"__4 _299\"></span>kat<span class=\"__4 _299\"></span>te<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>uld<span class=\"__4 _299\"></span>er  och i<span class=\"__4 _299\"></span>nte<span class=\"__4 _299\"></span>rna s<span class=\"__4 _299\"></span>ku<span class=\"__4 _299\"></span>lde<span class=\"__4 _299\"></span>r <span class=\"__4 _368\"> </span>129 8<span class=\"__4 _299\"></span>79<span class=\"__4 _2d_4\"> </span>126 1<span class=\"__4 _299\"></span>75<span class=\"__4 _300\"> </span>Inv<span class=\"__4 _298\"></span>est<span class=\"__4 _298\"></span>erin<span class=\"__4 _298\"></span>gar<span class=\"__4 _369\"> </span><span class=\"ls44_4 ws40_4\">8 964<span class=\"__4 _356\"> </span><span class=\"ls1_4 ws1_4\">6 011<span class=\"__4 _300\"> </span></span></span>Avskrivni<span class=\"__4 _298\"></span>ngar och<span class=\"__4 _298\"></span> nedskrivningar<span class=\"__4 _319\"> </span><span class=\"ls1_4 ws1_4\">22 955<span class=\"__4 _321\"> </span>22 57<span class=\"__4 _299\"></span>9<span class=\"__4 _300\"> </span></span>R\u00f6relser<span class=\"__4 _298\"></span>esult<span class=\"__4 _298\"></span>at<span class=\"__4 _298\"></span>et<span class=\"__4 _298\"></span> per segment<span class=\"__4 _298\"></span> \u00e4r ba<span class=\"__4 _298\"></span>serat<span class=\"__4 _298\"></span> p\u00e5 hur<span class=\"__4 _298\"></span> H&amp;M-koncernen internt i konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen f\u00f6l<span class=\"__4 _299\"></span>jer re<span class=\"__4 _299\"></span>sultatet oc<span class=\"__4 _299\"></span>h det ka<span class=\"__4 _299\"></span>n av<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>ka fr\u00e5n d<span class=\"__4 _299\"></span>et skat<span class=\"__4 _299\"></span>te<span class=\"__4 _299\"></span> m\u00e4s<span class=\"__4 _299\"></span>sig<span class=\"__4 _299\"></span>a resu<span class=\"__4 _299\"></span>ltatet per ma<span class=\"__4 _299\"></span>rk<span class=\"__4 _299\"></span>nad<span class=\"__4 _299\"></span>. Kon<span class=\"__4 _299\"></span>cer<span class=\"__4 _299\"></span>ng<span class=\"__4 _299\"></span>eme<span class=\"__4 _299\"></span>nsa<span class=\"__4 _299\"></span>mt ink<span class=\"__4 _299\"></span>lud<span class=\"__4 _299\"></span>era<span class=\"__4 _299\"></span>r  <span class=\"__4 _301\"></span>resul<span class=\"__4 _299\"></span>tat som h<span class=\"__4 _299\"></span>ar reali<span class=\"__4 _299\"></span>ser<span class=\"__4 _299\"></span>ats i fle<span class=\"__4 _299\"></span>ra oli<span class=\"__4 _299\"></span>ka ge<span class=\"__4 _299\"></span>og<span class=\"__4 _299\"></span>rafis<span class=\"__4 _299\"></span>ka o<span class=\"__4 _299\"></span>mr\u00e5d<span class=\"__4 _299\"></span>en i v\u00e4r<span class=\"__4 _299\"></span>ld<span class=\"__4 _299\"></span>en oc<span class=\"__4 _299\"></span>h sp<span class=\"__4 _299\"></span>egl<span class=\"__4 _299\"></span>ar v\u00e4rde<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>apan<span class=\"__4 _299\"></span>det i kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>n. S<span class=\"__4 _299\"></span>amtlig<span class=\"__4 _299\"></span>a effe<span class=\"__4 _299\"></span>kter av I<span class=\"__4 _299\"></span>FR<span class=\"__4 _299\"></span>S 16 inkluderas<span class=\"__4 _298\"></span> inom rubri<span class=\"__4 _298\"></span>ken<span class=\"__4 _298\"></span> Koncerngemensam<span class=\"__4 _298\"></span>t. Nedskrivning av<span class=\"__4 _298\"></span> anl\u00e4gg<span class=\"ls1_4 ws1_4\"> </span>ningstillg\u00e5ngar om to<span class=\"__4 _298\"></span>talt MSEK 298 (2<span class=\"__4 _299\"></span>18), till f\u00f6ljd av<span class=\"__4 _298\"></span> nedsk<span class=\"__4 _299\"></span>rivnings<span class=\"__4 _299\"></span> pr\u00f6vning, f\u00f6rdelar sig mellan segmenten enligt f<span class=\"__4 _298\"></span>\u00f6ljande: Asien oc<span class=\"__4 _299\"></span>h Oc<span class=\"__4 _299\"></span>eani<span class=\"__4 _299\"></span>en M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 39 (4<span class=\"__4 _299\"></span>8<span class=\"__4 _299\"></span>), Euro<span class=\"__4 _299\"></span>pa oc<span class=\"__4 _299\"></span>h Afrik<span class=\"__4 _299\"></span>a M<span class=\"__4 _299\"></span>SE<span class=\"__4 _299\"></span>K 150 (92<span class=\"__4 _299\"></span>) s<span class=\"__4 _299\"></span>amt No<span class=\"__4 _299\"></span>rd<span class=\"__4 _299\"></span>  oc<span class=\"__4 _299\"></span>h Sydam<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>ka M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 110 (<span class=\"__4 _299\"></span>78<span class=\"__4 _299\"></span>). S<span class=\"__4 _299\"></span>e y<span class=\"__4 _299\"></span>tte<span class=\"__4 _299\"></span>rlig<span class=\"__4 _299\"></span>are inform<span class=\"__4 _299\"></span>ation i n<span class=\"__4 _299\"></span>ot 10.<span class=\"__4 _300\"> </span>Koncernens ma<span class=\"__4 _298\"></span>t<span class=\"__4 _298\"></span>eriella<span class=\"__4 _298\"></span> anl\u00e4ggni<span class=\"__4 _298\"></span>ngstill<span class=\"__4 _298\"></span>g\u00e5ngar u<span class=\"__4 _298\"></span>ppgick per den 30<span class=\"__4 _298\"></span> novem<span class=\"ls1_4 ws1_4\"> </span>ber 2023 till MSEK 81 536 (82 736). A<span class=\"__4 _299\"></span>nl\u00e4ggningstillg\u00e5ngarna f\u00f6rdelar sig, per land, huv<span class=\"__4 _299\"></span>udsak<span class=\"__4 _299\"></span>ligen i enlighet med respektive lands storlek oms\u00e4tt<span class=\"ls1_4 ws1_4\"> </span>ning<span class=\"__4 _299\"></span>sm<span class=\"__4 _299\"></span>\u00e4ss<span class=\"__4 _299\"></span>igt<span class=\"__4 _299\"></span>. Per 3<span class=\"__4 _299\"></span>0 novem<span class=\"__4 _299\"></span>be<span class=\"__4 _299\"></span>r 202<span class=\"__4 _299\"></span>3 upp<span class=\"__4 _299\"></span>gic<span class=\"__4 _299\"></span>k materi<span class=\"__4 _299\"></span>ell<span class=\"__4 _299\"></span>a anl\u00e4<span class=\"__4 _299\"></span>ggn<span class=\"__4 _299\"></span>ings<span class=\"__4 _299\"></span> tillg<span class=\"__4 _299\"></span>\u00e5ng<span class=\"__4 _299\"></span>ar i Sve<span class=\"__4 _299\"></span>rig<span class=\"__4 _299\"></span>e till M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 4 01<span class=\"__4 _299\"></span>4 (4 10<span class=\"__4 _299\"></span>1)<span class=\"__4 _299\"></span>, i Itali<span class=\"__4 _299\"></span>en til<span class=\"__4 _299\"></span>l M<span class=\"__4 _299\"></span>SE<span class=\"__4 _299\"></span>K 5 959 (7 320<span class=\"__4 _299\"></span>), i T<span class=\"__4 _297\"></span>ys<span class=\"__4 _299\"></span>kl<span class=\"__4 _299\"></span>and til<span class=\"__4 _299\"></span>l M<span class=\"__4 _299\"></span>SE<span class=\"__4 _299\"></span>K 7 16<span class=\"__4 _298\"></span>7 (7 0<span class=\"__4 _299\"></span>4<span class=\"__4 _299\"></span>4<span class=\"__4 _299\"></span>) och i U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>A till M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 15 5<span class=\"__4 _299\"></span>61 (17 897)<span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>4. R\u00d6RELSEF\u00d6RV<span class=\"__4 _298\"></span>\u00c4RV<span class=\"__4 _300\"> </span>Vi<span class=\"__4 _299\"></span>d redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>ning av f\u00f6<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>v\u00e4r<span class=\"__4 _299\"></span>v til<span class=\"__4 _299\"></span>l\u00e4m<span class=\"__4 _299\"></span>pas I<span class=\"__4 _299\"></span>FR<span class=\"__4 _299\"></span>S 3 R\u00f6<span class=\"__4 _299\"></span>rels<span class=\"__4 _299\"></span>ef\u00f6r<span class=\"__4 _299\"></span>v\u00e4r<span class=\"__4 _302\"></span>v<span class=\"__4 _298\"></span>. Samtliga r<span class=\"__4 _298\"></span>\u00f6relsef\u00f6rv\u00e4r<span class=\"__4 _299\"></span>v redovisas enligt f\u00f6rv\u00e4r<span class=\"__4 _299\"></span>vs<span class=\"__4 _299\"></span>metoden vilke<span class=\"__4 _298\"></span>t inneb\u00e4r att f\u00f6r<span class=\"__4 _299\"></span>v\u00e4<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>vad<span class=\"__4 _299\"></span>e till<span class=\"__4 _299\"></span>g\u00e5ng<span class=\"__4 _299\"></span>ar res<span class=\"__4 _299\"></span>pe<span class=\"__4 _299\"></span>kti<span class=\"__4 _299\"></span>ve \u00f6ver<span class=\"__4 _299\"></span>tagn<span class=\"__4 _299\"></span>a sku<span class=\"__4 _299\"></span>lde<span class=\"__4 _299\"></span>r redo<span class=\"__4 _299\"></span>vis<span class=\"__4 _299\"></span>as oc<span class=\"__4 _299\"></span>h v\u00e4rderas till<span class=\"__4 _298\"></span> verkligt v\u00e4rde vid f\u00f6rv\u00e4r<span class=\"__4 _299\"></span>vstidpunkten. \u00d6ver<span class=\"__4 _299\"></span>stiger \u00f6verf\u00f6rd ers\u00e4ttning det vid f\u00f6rv\u00e4r<span class=\"__4 _299\"></span>vstillf\u00e4llet ber\u00e4knade v\u00e4rdet a<span class=\"__4 _298\"></span>v identifierbara netto<span class=\"__4 _298\"></span>tillg\u00e5ngar i det f<span class=\"__4 _298\"></span>\u00f6rv\u00e4r<span class=\"__4 _299\"></span>vade f\u00f6retaget<span class=\"__4 _298\"></span> redovisas skillnads<span class=\"__4 _299\"></span>belop<span class=\"__4 _299\"></span>pet som k<span class=\"__4 _298\"></span>oncernm\u00e4ssig goodwill<span class=\"__4 _300\"> </span>. Underst<span class=\"__4 _298\"></span>iger \u00f6v<span class=\"__4 _298\"></span>erf\u00f6rd<span class=\"__4 _298\"></span> ers\u00e4ttn<span class=\"__4 _298\"></span>ing de<span class=\"__4 _298\"></span>t  <span class=\"__4 _301\"></span>slutligen fastst\u00e4llda v\u00e4r<span class=\"__4 _298\"></span>det av<span class=\"__4 _298\"></span> identifierbara netto<span class=\"__4 _298\"></span>tillg\u00e5ngar redovisas skillnads<span class=\"__4 _299\"></span>belop<span class=\"__4 _299\"></span>pet direkt i r<span class=\"__4 _298\"></span>esultatr\u00e4kningen. Innehav utan best\u00e4mmande infly<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>nde b<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>t\u00e4ms f\u00f6r v<span class=\"__4 _299\"></span>arje tra<span class=\"__4 _299\"></span>nsa<span class=\"__4 _299\"></span>ktio<span class=\"__4 _299\"></span>n anting<span class=\"__4 _299\"></span>en s<span class=\"__4 _299\"></span>om e<span class=\"__4 _299\"></span>n prop<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>tio<span class=\"__4 _299\"></span>nel<span class=\"__4 _299\"></span>l andel av verkligt v\u00e4rde p\u00e5<span class=\"__4 _298\"></span> identifierbara netto<span class=\"__4 _298\"></span>tillg\u00e5ngar eller till verkligt v\u00e4rde<span class=\"__4 _299\"></span>. T<span class=\"__4 _297\"></span>ran<span class=\"__4 _299\"></span>sak<span class=\"__4 _299\"></span>tio<span class=\"__4 _299\"></span>nskos<span class=\"__4 _299\"></span>tnad<span class=\"__4 _299\"></span>er i sa<span class=\"__4 _299\"></span>mba<span class=\"__4 _299\"></span>nd me<span class=\"__4 _299\"></span>d f\u00f6r<span class=\"__4 _299\"></span>v\u00e4<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>v ing<span class=\"__4 _299\"></span>\u00e5r inte i ans<span class=\"__4 _299\"></span>kaf<span class=\"__4 _299\"></span>f<span class=\"ls1_4\"> </span>ning<span class=\"__4 _299\"></span>sv\u00e4rd<span class=\"__4 _299\"></span>et utan kostn<span class=\"__4 _299\"></span>ads<span class=\"__4 _299\"></span>f\u00f6rs di<span class=\"__4 _299\"></span>rekt<span class=\"__4 _299\"></span>. N<span class=\"__4 _299\"></span>\u00e4r ett r\u00f6re<span class=\"__4 _299\"></span>lsef\u00f6<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>v\u00e4r<span class=\"__4 _299\"></span>v g<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>omf\u00f6r<span class=\"__4 _299\"></span>s stegv<span class=\"__4 _299\"></span>is o<span class=\"__4 _299\"></span>mv\u00e4rde<span class=\"__4 _299\"></span>ras kon<span class=\"__4 _299\"></span>cer<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>ns tidi<span class=\"__4 _299\"></span>gare inn<span class=\"__4 _299\"></span>ehav i d<span class=\"__4 _299\"></span>en f\u00f6r<span class=\"__4 _302\"></span>v\u00e4r<span class=\"__4 _299\"></span>vad<span class=\"__4 _299\"></span>e enh<span class=\"__4 _299\"></span>eten till de<span class=\"__4 _299\"></span>ss v<span class=\"__4 _299\"></span>erk<span class=\"__4 _299\"></span>lig<span class=\"__4 _299\"></span>a v\u00e4rde p<span class=\"__4 _299\"></span>er f\u00f6r<span class=\"__4 _302\"></span>v\u00e4r<span class=\"__4 _299\"></span>vs<span class=\"__4 _299\"></span>tidpu<span class=\"__4 _299\"></span>nk<span class=\"__4 _299\"></span>ten oc<span class=\"__4 _299\"></span>h den eve<span class=\"__4 _299\"></span>ntu<span class=\"__4 _299\"></span> ella v<span class=\"__4 _299\"></span>ins<span class=\"__4 _299\"></span>t ell<span class=\"__4 _299\"></span>er f\u00f6r<span class=\"__4 _299\"></span>lust s<span class=\"__4 _299\"></span>om u<span class=\"__4 _299\"></span>ppko<span class=\"__4 _299\"></span>mme<span class=\"__4 _299\"></span>r redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as i res<span class=\"__4 _299\"></span>ultatr\u00e4k<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gen<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>F\u00f6rv\u00e4r<span class=\"__4 _299\"></span>v 2023<span class=\"__4 _300\"> </span>Sellhelp AB<span class=\"__4 _300\"> </span>Till f\u00f6ljd av a<span class=\"__4 _298\"></span>vtalsf\u00f6r\u00e4ndringar<span class=\"__4 _298\"></span>, utan<span class=\"__4 _298\"></span> erl\u00e4ggande av yt<span class=\"__4 _299\"></span>terligare<span class=\"__4 _298\"></span> k\u00f6pe<span class=\"__4 _299\"></span> sk<span class=\"__4 _299\"></span>illi<span class=\"__4 _299\"></span>ng<span class=\"__4 _299\"></span>, har H&amp;<span class=\"__4 _299\"></span>M<span class=\"__4 _299\"></span>-kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>n pe<span class=\"__4 _299\"></span>r den 9 d<span class=\"__4 _299\"></span>ec<span class=\"__4 _299\"></span>em<span class=\"__4 _299\"></span>be<span class=\"__4 _299\"></span>r 202<span class=\"__4 _299\"></span>2 erh<span class=\"__4 _299\"></span>\u00e5llit d<span class=\"__4 _299\"></span>et be<span class=\"__4 _299\"></span>st\u00e4mm<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>e infl<span class=\"__4 _299\"></span>yt<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>et i det tidi<span class=\"__4 _299\"></span>gare intres<span class=\"__4 _299\"></span>sef\u00f6reta<span class=\"__4 _299\"></span>get Se<span class=\"__4 _299\"></span>llh<span class=\"__4 _299\"></span>elp A<span class=\"__4 _299\"></span>B<span class=\"__4 _299\"></span>. Per av<span class=\"__4 _299\"></span>tals<span class=\"__4 _299\"></span>datum<span class=\"__4 _299\"></span>et \u00e4gd<span class=\"__4 _299\"></span>e H&amp;M<span class=\"__4 _299\"></span>-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>en 7<span class=\"__4 _299\"></span>9<span class=\"__4 _298\"></span>,8<span class=\"__4 _299\"></span>4 proc<span class=\"__4 _299\"></span>ent av ak<span class=\"__4 _299\"></span>tier<span class=\"__4 _299\"></span>na i bol<span class=\"__4 _299\"></span>aget<span class=\"__4 _299\"></span>. In<span class=\"__4 _299\"></span>neh<span class=\"__4 _299\"></span>av utan b<span class=\"__4 _299\"></span>est\u00e4<span class=\"__4 _299\"></span>mman<span class=\"__4 _299\"></span>de in<span class=\"__4 _299\"></span>fly<span class=\"__4 _299\"></span>tan<span class=\"__4 _299\"></span>de up<span class=\"__4 _299\"></span>pg<span class=\"__4 _299\"></span>\u00e5r pe<span class=\"__4 _299\"></span>r av<span class=\"__4 _299\"></span>tals<span class=\"__4 _299\"></span> datum till M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 1<span class=\"__4 _299\"></span>08 o<span class=\"__4 _299\"></span>ch h<span class=\"__4 _299\"></span>ar v\u00e4rd<span class=\"__4 _299\"></span>erats til<span class=\"__4 _299\"></span>l den p<span class=\"__4 _299\"></span>ropo<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>ell<span class=\"__4 _299\"></span>a and<span class=\"__4 _299\"></span>ele<span class=\"__4 _299\"></span>n av det red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>ade v<span class=\"__4 _299\"></span>\u00e4rdet av f\u00f6r<span class=\"__4 _299\"></span>v\u00e4<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>vad<span class=\"__4 _299\"></span>e nettotill<span class=\"__4 _299\"></span>g\u00e5n<span class=\"__4 _299\"></span>gar<span class=\"__4 _298\"></span>. Se<span class=\"__4 _299\"></span>llhe<span class=\"__4 _299\"></span>lp A<span class=\"__4 _299\"></span>B har ut<span class=\"__4 _299\"></span>ve<span class=\"__4 _299\"></span>ck<span class=\"__4 _299\"></span>lat en p<span class=\"__4 _299\"></span>latt<span class=\"__4 _299\"></span>form \u2013 S<span class=\"__4 _299\"></span>el<span class=\"__4 _299\"></span>lpy \u2013 f\u00f6r se<span class=\"__4 _299\"></span>co<span class=\"__4 _299\"></span>ndh<span class=\"__4 _299\"></span>andp<span class=\"__4 _299\"></span>rod<span class=\"__4 _299\"></span>ukter.  <span class=\"__4 _301\"></span>Investeringen bidrar till k<span class=\"__4 _298\"></span>oncernens satsningar p\u00e5 h\u00e5llbarhet och cirku<span class=\"ls1_4 ws1_4\"> </span>l\u00e4ra af<span class=\"__4 _299\"></span>f\u00e4r<span class=\"__4 _299\"></span>sm<span class=\"__4 _299\"></span>ode<span class=\"__4 _299\"></span>lle<span class=\"__4 _299\"></span>r<span class=\"__4 _298\"></span>. F\u00f6re tid<span class=\"__4 _299\"></span>punk<span class=\"__4 _299\"></span>ten f\u00f6r av<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>lsf\u00f6r<span class=\"__4 _299\"></span>\u00e4ndr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>arna u<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>gic<span class=\"__4 _299\"></span>k det bo<span class=\"__4 _299\"></span>kf\u00f6<span class=\"__4 _299\"></span>rda v\u00e4rdet p<span class=\"__4 _299\"></span>\u00e5 konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>ens i<span class=\"__4 _299\"></span>nne<span class=\"__4 _299\"></span>hav i Se<span class=\"__4 _299\"></span>llh<span class=\"__4 _299\"></span>elp A<span class=\"__4 _299\"></span>B til<span class=\"__4 _299\"></span>l M<span class=\"__4 _299\"></span>SE<span class=\"__4 _299\"></span>K 269<span class=\"__4 _370\"></span>. Erh\u00e5llandet av<span class=\"__4 _298\"></span> det best\u00e4mmande inflytand<span class=\"__4 _299\"></span>et har r<span class=\"__4 _370\"></span>e<span class=\"__4 _299\"></span>sultera<span class=\"__4 _298\"></span>t i en r<span class=\"__4 _298\"></span>edo<span class=\"__4 _299\"></span> vis<span class=\"__4 _299\"></span>ad v<span class=\"__4 _299\"></span>inst o<span class=\"__4 _299\"></span>m M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 1 107 ba<span class=\"__4 _299\"></span>ser<span class=\"__4 _299\"></span>at p\u00e5 ett ve<span class=\"__4 _299\"></span>rkl<span class=\"__4 _299\"></span>igt v\u00e4rd<span class=\"__4 _299\"></span>e p\u00e5 konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s inne<span class=\"__4 _299\"></span>hav om M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 1 376. V<span class=\"__4 _299\"></span>insten re<span class=\"__4 _299\"></span>dov<span class=\"__4 _299\"></span>isa<span class=\"__4 _299\"></span>s p\u00e5 rad<span class=\"__4 _299\"></span>en \u201d<span class=\"__4 _299\"></span>Re<span class=\"__4 _299\"></span>su<span class=\"__4 _299\"></span>ltat fr\u00e5n inne<span class=\"__4 _299\"></span>hav i intres<span class=\"__4 _299\"></span>sef\u00f6<span class=\"__4 _299\"></span>retag oc<span class=\"__4 _299\"></span>h joint ve<span class=\"__4 _299\"></span>ntures<span class=\"__4 _299\"></span>\u201d i konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>ens re<span class=\"__4 _299\"></span>sultatr\u00e4<span class=\"__4 _299\"></span>k ning o<span class=\"__4 _299\"></span>ch \u00e4<span class=\"__4 _299\"></span>r inte kass<span class=\"__4 _299\"></span>afl<span class=\"__4 _299\"></span>\u00f6d<span class=\"__4 _299\"></span>esp<span class=\"__4 _299\"></span>\u00e5verk<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>e. I<span class=\"__4 _299\"></span>nne<span class=\"__4 _299\"></span>havet i Se<span class=\"__4 _299\"></span>llh<span class=\"__4 _299\"></span>elp A<span class=\"__4 _299\"></span>B ha<span class=\"__4 _299\"></span>r v\u00e4rde<span class=\"__4 _299\"></span>rats ge<span class=\"__4 _299\"></span>nom e<span class=\"__4 _299\"></span>n sam<span class=\"__4 _299\"></span>manv\u00e4<span class=\"__4 _299\"></span>gd b<span class=\"__4 _299\"></span>ed<span class=\"__4 _299\"></span>\u00f6mn<span class=\"__4 _299\"></span>ing av t<span class=\"__4 _299\"></span>v\u00e5 v\u00e4rd<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>ngs<span class=\"__4 _299\"></span> metoder: en d\u00e4r relevant<span class=\"__4 _370\"></span>a multiplar fr\u00e5n liknande bolag har applice<span class=\"__4 _299\"></span>rats p\u00e5 bo<span class=\"__4 _299\"></span>lag<span class=\"__4 _299\"></span>ets nyckeltal o<span class=\"__4 _299\"></span>ch e<span class=\"__4 _299\"></span>n v\u00e4rde<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>gsm<span class=\"__4 _299\"></span>etod so<span class=\"__4 _299\"></span>m bas<span class=\"__4 _299\"></span>eras p<span class=\"__4 _299\"></span>\u00e5 tidi<span class=\"__4 _299\"></span>gare majorite<span class=\"__4 _298\"></span>tstransaktioner inom samma industri.<span class=\"__4 _300\"> </span>Sellhelp AB:s verksa<span class=\"__4 _298\"></span>mhet<span class=\"__4 _298\"></span> ing\u00e5r i<span class=\"__4 _370\"></span> H&amp;M-<span class=\"__4 _299\"></span>koncernens<span class=\"__4 _298\"></span> konsolider<span class=\"__4 _370\"></span>ade r\u00e4kens<span class=\"__4 _299\"></span>kap<span class=\"__4 _299\"></span>er fr\u00e5<span class=\"__4 _299\"></span>n oc<span class=\"__4 _299\"></span>h me<span class=\"__4 _299\"></span>d det f\u00f6rs<span class=\"__4 _299\"></span>ta k<span class=\"__4 _299\"></span>var<span class=\"__4 _299\"></span>tal<span class=\"__4 _299\"></span>et 2023<span class=\"__4 _299\"></span>. Erh<span class=\"__4 _299\"></span>\u00e5llan<span class=\"__4 _299\"></span>det av best\u00e4mmande infly<span class=\"__4 _299\"></span>tande gav upphov till immat<span class=\"__4 _370\"></span>erie<span class=\"__4 _299\"></span>lla tillg\u00e5ngar i f<span class=\"__4 _370\"></span>o<span class=\"__4 _299\"></span>rm av varum<span class=\"__4 _299\"></span>\u00e4rke om M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 5<span class=\"__4 _299\"></span>0<span class=\"__4 _299\"></span>0, tek<span class=\"__4 _299\"></span>nis<span class=\"__4 _299\"></span>k plat<span class=\"__4 _299\"></span>tfor<span class=\"__4 _299\"></span>m om M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 13<span class=\"__4 _299\"></span>6 oc<span class=\"__4 _299\"></span>h goodw<span class=\"__4 _299\"></span>ill om MS<span class=\"__4 _299\"></span>EK 94<span class=\"__4 _370\"></span>9<span class=\"__4 _370\"></span>. Inga andra erh\u00e5llna tillg\u00e5ngar eller \u00f6vertagna skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r upp<span class=\"__4 _299\"></span>g\u00e5r ti<span class=\"__4 _299\"></span>ll v\u00e4s<span class=\"__4 _299\"></span>entlig<span class=\"__4 _299\"></span>a be<span class=\"__4 _299\"></span>lop<span class=\"__4 _299\"></span>p. Re<span class=\"__4 _299\"></span>dov<span class=\"__4 _299\"></span>isa<span class=\"__4 _299\"></span>d go<span class=\"__4 _299\"></span>od<span class=\"__4 _299\"></span>will av<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>r fr\u00e4m<span class=\"__4 _299\"></span>st tillg\u00e5ngar som int<span class=\"__4 _298\"></span>e kan redovisas i balansr\u00e4kningen, vilket inkluderar men i<span class=\"__4 _299\"></span>nte \u00e4r beg<span class=\"__4 _299\"></span>r\u00e4ns<span class=\"__4 _299\"></span>at till en c<span class=\"__4 _299\"></span>irku<span class=\"__4 _299\"></span>l\u00e4r af<span class=\"__4 _299\"></span>f\u00e4r<span class=\"__4 _299\"></span>sm<span class=\"__4 _299\"></span>ode<span class=\"__4 _299\"></span>ll o<span class=\"__4 _299\"></span>ch fra<span class=\"__4 _299\"></span>mtida till<span class=\"__4 _299\"></span>v\u00e4x<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>, oc<span class=\"__4 _299\"></span>h f\u00f6r<span class=\"__4 _299\"></span>v\u00e4ntas i<span class=\"__4 _299\"></span>nte vara skat<span class=\"__4 _299\"></span>tem\u00e4s<span class=\"__4 _299\"></span>si<span class=\"__4 _299\"></span>gt avdrag<span class=\"__4 _299\"></span>sg<span class=\"__4 _299\"></span>ill<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>. Se<span class=\"__4 _299\"></span>llh<span class=\"__4 _299\"></span>elp A<span class=\"__4 _299\"></span>B<span class=\"__4 _299\"></span>:s b<span class=\"__4 _299\"></span>idrag till konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s net<span class=\"__4 _299\"></span>tooms<span class=\"__4 _299\"></span>\u00e4ttni<span class=\"__4 _299\"></span>ng oc<span class=\"__4 _299\"></span>h r\u00f6rel<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>resul<span class=\"__4 _299\"></span>tat upp<span class=\"__4 _299\"></span>gic<span class=\"__4 _299\"></span>k till M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 1 14<span class=\"__4 _299\"></span>8 resp<span class=\"__4 _299\"></span>ek<span class=\"__4 _299\"></span>tive M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK -<span class=\"__4 _299\"></span>80 f\u00f6r r\u00e4<span class=\"__4 _299\"></span>kens<span class=\"__4 _299\"></span>kaps<span class=\"__4 _299\"></span>\u00e5ret 202<span class=\"__4 _299\"></span>3. Verks<span class=\"__4 _299\"></span>amh<span class=\"__4 _299\"></span>eten ing\u00e5<span class=\"__4 _299\"></span>r i se<span class=\"__4 _299\"></span>gme<span class=\"__4 _299\"></span>ntet \u201dEurop<span class=\"__4 _299\"></span>a oc<span class=\"__4 _299\"></span>h Afrika<span class=\"__4 _299\"></span>\u201d<span class=\"__4 _370\"></span>. Ko<span class=\"__4 _299\"></span>nc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>en ha<span class=\"__4 _299\"></span>r und<span class=\"__4 _299\"></span>er in<span class=\"__4 _299\"></span>nevara<span class=\"__4 _299\"></span>nde<span class=\"__4 _299\"></span> r\u00e4kenskaps\u00e5r int<span class=\"__4 _370\"></span>e haft n\u00e5gra transaktionskostnader relat<span class=\"__4 _298\"></span>erade till erh\u00e5l<span class=\"ls1_4 ws1_4\"> </span>landet av de<span class=\"__4 _298\"></span>t best\u00e4mmande infly<span class=\"__4 _299\"></span>tandet i Sellhelp AB<span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>5. NETTOOMS\u00c4<span class=\"__4 _297\"></span>TTNIN<span class=\"__4 _299\"></span>G<span class=\"__4 _300\"> </span>Vi<span class=\"__4 _299\"></span>d redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>ning av i<span class=\"__4 _299\"></span>nt\u00e4kter til<span class=\"__4 _299\"></span>l\u00e4m<span class=\"__4 _299\"></span>pas I<span class=\"__4 _299\"></span>FR<span class=\"__4 _299\"></span>S 15 I<span class=\"__4 _299\"></span>nt\u00e4kter f<span class=\"__4 _299\"></span>r\u00e5n av<span class=\"__4 _299\"></span>tal m<span class=\"__4 _299\"></span>ed kun<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r<span class=\"__4 _300\"> </span><span class=\"__4 _370\"></span>.<span class=\"__4 _300\"> </span>Koncernens i<span class=\"__4 _298\"></span>nt\u00e4<span class=\"__4 _298\"></span>kter<span class=\"__4 _298\"></span> genereras<span class=\"__4 _370\"></span> i huvudsak av<span class=\"__4 _298\"></span> f\u00f6rs\u00e4lj<span class=\"__4 _370\"></span>ning av kl\u00e4der<span class=\"__4 _297\"></span>, acces<span class=\"__4 _299\"></span>soarer<span class=\"__4 _370\"></span>, skor<span class=\"__4 _370\"></span>, kosmetik, hemte<span class=\"__4 _370\"></span>x<span class=\"__4 _299\"></span>til och inredningsartiklar till kon sum<span class=\"__4 _299\"></span>ent. K<span class=\"__4 _299\"></span>und<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>a \u00e4r fr\u00e4m<span class=\"__4 _299\"></span>st pr<span class=\"__4 _299\"></span>ivatp<span class=\"__4 _299\"></span>ers<span class=\"__4 _299\"></span>on<span class=\"__4 _299\"></span>er d\u00e4<span class=\"__4 _299\"></span>r sam<span class=\"__4 _299\"></span>ma pr<span class=\"__4 _299\"></span>is g\u00e4l<span class=\"__4 _299\"></span>ler f\u00f6r samtl<span class=\"__4 _299\"></span>iga kun<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r<span class=\"__4 _370\"></span>. Eve<span class=\"__4 _299\"></span>ntuell<span class=\"__4 _299\"></span>a pri<span class=\"__4 _299\"></span>sred<span class=\"__4 _299\"></span>uk<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>er \u00e4r g<span class=\"__4 _299\"></span>ene<span class=\"__4 _299\"></span>rell<span class=\"__4 _299\"></span>a och i<span class=\"__4 _299\"></span>nte riktade<span class=\"__4 _370\"></span> till n\u00e5gon<span class=\"__4 _370\"></span> sp<span class=\"__4 _299\"></span>ecifik individ. F<span class=\"__4 _298\"></span>\u00f6rs\u00e4ljni<span class=\"__4 _298\"></span>ngsint<span class=\"__4 _370\"></span>\u00e4kterna r<span class=\"__4 _370\"></span>edovisas med avdrag f\u00f6r m<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>\u00e4rde<span class=\"__4 _299\"></span>ss<span class=\"__4 _299\"></span>katt<span class=\"__4 _299\"></span>, returer o<span class=\"__4 _299\"></span>ch rab<span class=\"__4 _299\"></span>atter s<span class=\"__4 _299\"></span>om net<span class=\"__4 _299\"></span>toom<span class=\"__4 _299\"></span>s\u00e4ttn<span class=\"__4 _299\"></span>ing i resul<span class=\"__4 _299\"></span>tatr\u00e4kn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>. Int\u00e4k<span class=\"__4 _299\"></span>terna f\u00f6<span class=\"__4 _299\"></span>r b\u00e5d<span class=\"__4 _299\"></span>e butiks<span class=\"__4 _302\"></span>  och o<span class=\"__4 _299\"></span>nlin<span class=\"__4 _299\"></span>ef\u00f6rs<span class=\"__4 _299\"></span>\u00e4lj<span class=\"__4 _299\"></span>ning redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as i sam<span class=\"__4 _299\"></span>ban<span class=\"__4 _299\"></span>d me<span class=\"__4 _299\"></span>d f\u00f6rs<span class=\"__4 _299\"></span>\u00e4ljn<span class=\"__4 _299\"></span>ing til<span class=\"__4 _299\"></span>l kund o<span class=\"__4 _299\"></span>ch b<span class=\"__4 _299\"></span>ase<span class=\"__4 _299\"></span>ras p\u00e5 d<span class=\"__4 _299\"></span>et lan<span class=\"__4 _299\"></span>d d\u00e4r bu<span class=\"__4 _298\"></span>tik<span class=\"__4 _370\"></span>en ligger eller onl<span class=\"__4 _370\"></span>inekunden bor<span class=\"__4 _370\"></span>. Vid but<span class=\"__4 _370\"></span>iksf\u00f6rs\u00e4ljni<span class=\"__4 _370\"></span>ng f\u00f6rfaller allts<span class=\"__4 _299\"></span>\u00e5 trans<span class=\"__4 _299\"></span>ak<span class=\"__4 _299\"></span>tions<span class=\"__4 _299\"></span>pr<span class=\"__4 _299\"></span>iset til<span class=\"__4 _299\"></span>l betal<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>g direk<span class=\"__4 _299\"></span>t vi<span class=\"__4 _299\"></span>d kund<span class=\"__4 _299\"></span>ens k\u00f6p o<span class=\"__4 _299\"></span>ch m<span class=\"__4 _299\"></span>ot tagan<span class=\"__4 _299\"></span>de av va<span class=\"__4 _299\"></span>ran i buti<span class=\"__4 _299\"></span>ken. V<span class=\"__4 _299\"></span>id o<span class=\"__4 _299\"></span>nlin<span class=\"__4 _299\"></span>ef\u00f6rs<span class=\"__4 _299\"></span>\u00e4ljn<span class=\"__4 _299\"></span>ing in<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>b\u00e4r pr<span class=\"__4 _299\"></span>inc<span class=\"__4 _299\"></span>ip<span class=\"__4 _299\"></span>en att int\u00e4k<span class=\"__4 _299\"></span>ten red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as n\u00e4<span class=\"__4 _299\"></span>r kontrolle<span class=\"__4 _299\"></span>n \u00f6ver va<span class=\"__4 _299\"></span>rorna a<span class=\"__4 _299\"></span>nse<span class=\"__4 _299\"></span>s vara f\u00f6r<span class=\"__4 _302\"></span>fly<span class=\"__4 _299\"></span>tta<span class=\"__4 _299\"></span>d fr\u00e5n<span class=\"__4 _370\"></span> H&amp;M<span class=\"__4 _299\"></span>-koncernen. Ut\u00f6ver de<span class=\"__4 _299\"></span>n hu<span class=\"__4 _299\"></span>vu<span class=\"__4 _299\"></span>dsa<span class=\"__4 _299\"></span>kli<span class=\"__4 _299\"></span>ga f\u00f6r<span class=\"__4 _299\"></span>s\u00e4lj<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>en av nya varor u<span class=\"__4 _299\"></span>tg\u00f6rs e<span class=\"__4 _299\"></span>n min<span class=\"__4 _299\"></span>dre and<span class=\"__4 _299\"></span>el av totalom<span class=\"__4 _299\"></span>s\u00e4t<span class=\"__4 _299\"></span>tning<span class=\"__4 _299\"></span>en \u00e4ve<span class=\"__4 _299\"></span>n av f\u00f6rs<span class=\"__4 _299\"></span>\u00e4ljni<span class=\"__4 _299\"></span>ng av tj\u00e4n<span class=\"__4 _299\"></span>ster s\u00e5s<span class=\"__4 _299\"></span>om  <span class=\"__4 _301\"></span>repar<span class=\"__4 _370\"></span>ation och<span class=\"__4 _370\"></span> uthyrn<span class=\"__4 _298\"></span>ing, k<span class=\"__4 _298\"></span>ommissionsbasera<span class=\"__4 _298\"></span>d f<span class=\"__4 _298\"></span>\u00f6rs\u00e4ljni<span class=\"__4 _298\"></span>ng, second<span class=\"ls1_4 ws1_4\"> </span>handf\u00f6rs\u00e4ljning online, en medle<span class=\"__4 _299\"></span>mskapsba<span class=\"__4 _299\"></span>serad aff\u00e4rsmo<span class=\"__4 _299\"></span>dell samt B2B-f\u00f6rs\u00e4ljning av print on<span class=\"__4 _299\"></span> <span class=\"__4 _299\"></span>demand<span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>Returr\u00e4t<span class=\"__4 _299\"></span>t m\u00f6ter min<span class=\"__4 _299\"></span>st res<span class=\"__4 _299\"></span>pe<span class=\"__4 _299\"></span>kti<span class=\"__4 _299\"></span>ve land<span class=\"__4 _299\"></span>s lo<span class=\"__4 _299\"></span>kala re<span class=\"__4 _299\"></span>gle<span class=\"__4 _299\"></span>r oc<span class=\"__4 _299\"></span>h utifr\u00e5n  <span class=\"__4 _301\"></span>histor<span class=\"__4 _299\"></span>isk d<span class=\"__4 _299\"></span>ata oc<span class=\"__4 _299\"></span>h b\u00e4sta b<span class=\"__4 _299\"></span>e<span class=\"__4 _299\"></span>d\u00f6m<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>g ber<span class=\"__4 _299\"></span>\u00e4kn<span class=\"__4 _299\"></span>as en retur<span class=\"__4 _299\"></span>rese<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>v sa<span class=\"__4 _299\"></span>mt en tillg<span class=\"__4 _299\"></span>\u00e5ng f\u00f6r r<span class=\"__4 _299\"></span>\u00e4tten att \u00e5ter<span class=\"__4 _299\"></span>f\u00e5 p<span class=\"__4 _299\"></span>roduk<span class=\"__4 _299\"></span>ter fr\u00e5<span class=\"__4 _299\"></span>n kund<span class=\"__4 _299\"></span>er so<span class=\"__4 _299\"></span>m br<span class=\"__4 _299\"></span>uttore<span class=\"__4 _299\"></span>do<span class=\"__4 _299\"></span> vis<span class=\"__4 _299\"></span>as un<span class=\"__4 _299\"></span>der \u00d6<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>rig<span class=\"__4 _299\"></span>a kort<span class=\"__4 _299\"></span>fr<span class=\"__4 _299\"></span>istig<span class=\"__4 _299\"></span>a skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r och Varul<span class=\"__4 _299\"></span>age<span class=\"__4 _299\"></span>r<span class=\"__4 _370\"></span>. Betalningsvillkoren \u00e4r desamma f\u00f6r alla k<span class=\"__4 _298\"></span>under vid kontan<span class=\"__4 _298\"></span>t  och kort betal<span class=\"__4 _299\"></span>ning o<span class=\"__4 _299\"></span>ch e<span class=\"__4 _299\"></span>rs<span class=\"__4 _299\"></span>\u00e4ttnin<span class=\"__4 _299\"></span>gs<span class=\"__4 _299\"></span>bel<span class=\"__4 _299\"></span>op<span class=\"__4 _299\"></span>pet \u00e4r i<span class=\"__4 _299\"></span>nte r\u00f6rligt<span class=\"__4 _299\"></span>. P\u00e5 vi<span class=\"__4 _299\"></span>ss<span class=\"__4 _299\"></span>a mark<span class=\"__4 _299\"></span>na<span class=\"__4 _299\"></span>der (framf<span class=\"__4 _370\"></span>\u00f6<span class=\"__4 _299\"></span>rallt online) s\u00e5 erbjuds i samarbete<span class=\"__4 _370\"></span> m<span class=\"__4 _299\"></span>ed extern partner betalnings<span class=\"ls1_4 ws1_4\"> </span>villkor som m\u00f6jligg\u00f6r senare betalning med faktura s\u00e5som vanligtvis efter 3<span class=\"__4 _299\"></span>0 dag<span class=\"__4 _299\"></span>ar<span class=\"__4 _370\"></span>. Pres<span class=\"__4 _299\"></span>entkor<span class=\"__4 _299\"></span>t erb<span class=\"__4 _299\"></span>jud<span class=\"__4 _299\"></span>s i m\u00e5ng<span class=\"__4 _299\"></span>a l\u00e4n<span class=\"__4 _299\"></span>der o<span class=\"__4 _299\"></span>ch g<span class=\"__4 _299\"></span>er g<span class=\"__4 _299\"></span>ene<span class=\"__4 _299\"></span>rellt s<span class=\"__4 _299\"></span>ett up<span class=\"__4 _299\"></span>ph<span class=\"__4 _299\"></span>ov till en skul<span class=\"__4 _299\"></span>d i res<span class=\"__4 _299\"></span>pek<span class=\"__4 _299\"></span>tive b<span class=\"__4 _299\"></span>er\u00f6<span class=\"__4 _299\"></span>rt l<span class=\"__4 _299\"></span>and fr o m i<span class=\"__4 _299\"></span>nk\u00f6ps<span class=\"__4 _299\"></span>tillf\u00e4<span class=\"__4 _299\"></span>llet<span class=\"__4 _299\"></span>. Int\u00e4k<span class=\"__4 _299\"></span>t red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as d\u00e5 vid d<span class=\"__4 _299\"></span>et eventue<span class=\"__4 _299\"></span>lla ny<span class=\"__4 _299\"></span>ttja<span class=\"__4 _299\"></span>ndet av kor<span class=\"__4 _299\"></span>tet altern<span class=\"__4 _299\"></span>ativ<span class=\"__4 _299\"></span>t vi<span class=\"__4 _299\"></span>d kortets f\u00f6r<span class=\"__4 _299\"></span>fa<span class=\"__4 _299\"></span>ll. Franc<span class=\"__4 _299\"></span>his<span class=\"__4 _299\"></span>ef\u00f6rs<span class=\"__4 _299\"></span>\u00e4ljn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en b<span class=\"__4 _299\"></span>est\u00e5<span class=\"__4 _299\"></span>r av tv<span class=\"__4 _299\"></span>\u00e5 kompo<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>nter: f\u00f6<span class=\"__4 _299\"></span>rs\u00e4<span class=\"__4 _299\"></span>ljni<span class=\"__4 _299\"></span>ng av varor till fran<span class=\"__4 _299\"></span>ch<span class=\"__4 _299\"></span>iseta<span class=\"__4 _299\"></span>gare so<span class=\"__4 _299\"></span>m red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as v<span class=\"__4 _299\"></span>id leve<span class=\"__4 _299\"></span>rans av va<span class=\"__4 _299\"></span>ror samt f<span class=\"__4 _299\"></span>ranc<span class=\"__4 _299\"></span>his<span class=\"__4 _299\"></span>e<span class=\"__4 _299\"></span> avgif<span class=\"__4 _299\"></span>t so<span class=\"__4 _299\"></span>m redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as vi<span class=\"__4 _299\"></span>d franc<span class=\"__4 _299\"></span>his<span class=\"__4 _299\"></span>etaga<span class=\"__4 _299\"></span>rens f\u00f6r<span class=\"__4 _299\"></span>s\u00e4l<span class=\"__4 _299\"></span>jnin<span class=\"__4 _299\"></span>g till kons<span class=\"__4 _299\"></span>um<span class=\"__4 _299\"></span>ent. De p<span class=\"__4 _299\"></span>o\u00e4ng s<span class=\"__4 _299\"></span>om m<span class=\"__4 _299\"></span>edl<span class=\"__4 _299\"></span>em<span class=\"__4 _299\"></span>mar i H&amp;<span class=\"__4 _299\"></span>M<span class=\"__4 _299\"></span>:s lo<span class=\"__4 _299\"></span>jalitetsp<span class=\"__4 _299\"></span>rog<span class=\"__4 _299\"></span>ram kan tj\u00e4<span class=\"__4 _299\"></span>na in o<span class=\"__4 _299\"></span>ch i framtid<span class=\"__4 _299\"></span>en anv\u00e4<span class=\"__4 _299\"></span>nda i for<span class=\"__4 _299\"></span>m av rabat<span class=\"__4 _299\"></span>ter motsv<span class=\"__4 _299\"></span>arar e<span class=\"__4 _299\"></span>n r\u00e4ttigh<span class=\"__4 _299\"></span>et so<span class=\"__4 _299\"></span>m de inte skull<span class=\"__4 _299\"></span>e ha utan at<span class=\"__4 _299\"></span>t ing<span class=\"__4 _299\"></span>\u00e5 detta av<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>l. I<span class=\"__4 _299\"></span>ntj\u00e4nad<span class=\"__4 _299\"></span>e po<span class=\"__4 _299\"></span>\u00e4ng s<span class=\"__4 _299\"></span>om ej ny<span class=\"__4 _299\"></span>ttj<span class=\"__4 _299\"></span>ats bok<span class=\"__4 _299\"></span>f\u00f6r<span class=\"__4 _299\"></span>s so<span class=\"__4 _299\"></span>m en kor<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>fristi<span class=\"__4 _299\"></span>g skul<span class=\"__4 _299\"></span>d sa<span class=\"__4 _299\"></span>mt en redu<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rad int\u00e4<span class=\"__4 _299\"></span>kt f\u00f6r at<span class=\"__4 _299\"></span>t  <span class=\"__4 _301\"></span>motsva<span class=\"__4 _299\"></span>ra de<span class=\"__4 _299\"></span>n framtida i<span class=\"__4 _299\"></span>nt\u00e4kt<span class=\"__4 _299\"></span>sred<span class=\"__4 _299\"></span>ukti<span class=\"__4 _299\"></span>on s<span class=\"__4 _299\"></span>om up<span class=\"__4 _299\"></span>pst\u00e5<span class=\"__4 _299\"></span>r vid ny<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>tjand<span class=\"__4 _299\"></span>e av rabat<span class=\"__4 _299\"></span>ter f\u00f6r de ut<span class=\"__4 _299\"></span>f\u00e4rda<span class=\"__4 _299\"></span>de p<span class=\"__4 _299\"></span>o\u00e4ng<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>. En int\u00e4k<span class=\"__4 _299\"></span>t red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as n\u00e4r p<span class=\"__4 _299\"></span>o\u00e4n<span class=\"__4 _299\"></span>ge<span class=\"__4 _299\"></span>n nyt<span class=\"__4 _299\"></span>tjas el<span class=\"__4 _299\"></span>ler f\u00f6<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>falle<span class=\"__4 _299\"></span>r<span class=\"__4 _370\"></span>, v<span class=\"__4 _299\"></span>ilket sker h<span class=\"__4 _299\"></span>\u00f6g<span class=\"__4 _299\"></span>st tolv m<span class=\"__4 _299\"></span>\u00e5nad<span class=\"__4 _299\"></span>er ef<span class=\"__4 _299\"></span>ter intj\u00e4n<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>et. Konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen ti<span class=\"__4 _299\"></span>ll\u00e4m<span class=\"__4 _299\"></span>par d<span class=\"__4 _299\"></span>en pra<span class=\"__4 _299\"></span>ktis<span class=\"__4 _299\"></span>ka l<span class=\"__4 _299\"></span>\u00f6s<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>en att i<span class=\"__4 _299\"></span>nte l\u00e4mna info<span class=\"__4 _299\"></span>rmatio<span class=\"__4 _299\"></span>n om ou<span class=\"__4 _299\"></span>ppf<span class=\"__4 _299\"></span>yll<span class=\"__4 _299\"></span>da p<span class=\"__4 _299\"></span>restatio<span class=\"__4 _299\"></span>ns\u00e5ta<span class=\"__4 _299\"></span>gand<span class=\"__4 _299\"></span>en d<span class=\"__4 _299\"></span>\u00e5 des<span class=\"__4 _299\"></span>sa a<span class=\"__4 _299\"></span>llts<span class=\"__4 _299\"></span>\u00e5 \u00e4r en d<span class=\"__4 _299\"></span>el av av<span class=\"__4 _299\"></span>tal som h<span class=\"__4 _299\"></span>ar en u<span class=\"__4 _299\"></span>rsp<span class=\"__4 _299\"></span>run<span class=\"__4 _299\"></span>gli<span class=\"__4 _299\"></span>g f\u00f6r<span class=\"__4 _299\"></span>v\u00e4nta<span class=\"__4 _299\"></span>d l\u00f6ptid p<span class=\"__4 _299\"></span>\u00e5 h\u00f6<span class=\"__4 _299\"></span>gst et<span class=\"__4 _299\"></span>t \u00e5r<span class=\"__4 _370\"></span>. S<span class=\"__4 _299\"></span>kul<span class=\"__4 _299\"></span>den \u00e4<span class=\"__4 _299\"></span>r baserad p\u00e5 verkligt v\u00e4rde ber\u00e4knat per utest\u00e5ende po\u00e4ng<span class=\"__4 _300\"> </span>.<span class=\"__4 _300\"> </span>MS<span class=\"__4 _299\"></span>EK<span class=\"__4 _370\"></span><span class=\"ls1_4 ws1_4\"> </span>30 NOVEM<span class=\"__4 _299\"></span>B<span class=\"__4 _299\"></span>ER<span class=\"__4 _371\"> </span><span class=\"ls19_4 ws14_4\">2023<span class=\"__4 _d_3\"> </span></span><span class=\"ws15_4\">2022<span class=\"__4 _300\"> </span></span>Avtalsskulde<span class=\"__4 _298\"></span>r<span class=\"__4 _372\"> </span><span class=\"ls1_4 ws1_4\">1 031<span class=\"__4 _373\"> </span><span class=\"ls2c_4 ws2a_4\">1 110<span class=\"__4 _300\"> </span></span></span>He<span class=\"__4 _299\"></span>la d<span class=\"__4 _299\"></span>en in<span class=\"__4 _299\"></span>g\u00e5e<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>e ba<span class=\"__4 _299\"></span>lan<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>n har re<span class=\"__4 _299\"></span>do<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>sats s<span class=\"__4 _299\"></span>om i<span class=\"__4 _299\"></span>nt\u00e4k<span class=\"__4 _299\"></span>t un<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r \u00e5ret<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>Koncernens i<span class=\"__4 _298\"></span>nt\u00e4<span class=\"__4 _298\"></span>kter<span class=\"__4 _298\"></span> uppvisar s\u00e4<span class=\"__4 _298\"></span>songsvaria<span class=\"__4 _370\"></span>tioner<span class=\"__4 _370\"></span>. Under r\u00e4k<span class=\"__4 _370\"></span>enskaps<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span>\u00e5ret \u00e4r vanl<span class=\"__4 _299\"></span>ige<span class=\"__4 _299\"></span>n det f\u00f6r<span class=\"__4 _299\"></span>sta k<span class=\"__4 _299\"></span>var<span class=\"__4 _299\"></span>tal<span class=\"__4 _299\"></span>et det svag<span class=\"__4 _299\"></span>aste oc<span class=\"__4 _299\"></span>h det s<span class=\"__4 _299\"></span>ista k<span class=\"__4 _299\"></span>var<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>let det starkast<span class=\"__4 _370\"></span>e<span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>N<span class=\"__4 _302\"></span>E<span class=\"__4 _302\"></span>T<span class=\"__4 _302\"></span>T<span class=\"__4 _302\"></span>O<span class=\"__4 _302\"></span>- O<span class=\"__4 _302\"></span>M<span class=\"__4 _302\"></span>S<span class=\"__4 _302\"></span>\u00c4<span class=\"__4 _299\"></span>T<span class=\"__4 _302\"></span>T-<span class=\"__4 _300\"> </span>N<span class=\"__4 _302\"></span>I<span class=\"__4 _302\"></span>N<span class=\"__4 _302\"></span>G 2023<span class=\"__4 _300\"> </span>ANT<span class=\"__4 _297\"></span>AL<span class=\"__4 _297\"></span> B<span class=\"__4 _302\"></span>U<span class=\"__4 _302\"></span>T<span class=\"__4 _302\"></span>I<span class=\"__4 _302\"></span>K<span class=\"__4 _302\"></span>E<span class=\"__4 _302\"></span>R 3<span class=\"__4 _302\"></span>0<span class=\"__4 _299\"></span> N<span class=\"__4 _302\"></span>O<span class=\"__4 _302\"></span>V 2023<span class=\"__4 _300\"> </span>N<span class=\"__4 _299\"></span>E<span class=\"__4 _299\"></span>T<span class=\"__4 _302\"></span>TO<span class=\"__4 _299\"></span>-<span class=\"__4 _300\"> </span>O<span class=\"__4 _302\"></span>M<span class=\"__4 _302\"></span>S<span class=\"__4 _302\"></span>\u00c4<span class=\"__4 _299\"></span>T<span class=\"__4 _302\"></span>T-<span class=\"__4 _300\"> </span>NING<span class=\"__4 _300\"> </span>2022<span class=\"__4 _300\"> </span>ANT<span class=\"__4 _297\"></span>AL<span class=\"__4 _297\"></span> B<span class=\"__4 _302\"></span>U<span class=\"__4 _302\"></span>T<span class=\"__4 _302\"></span>I<span class=\"__4 _302\"></span>K<span class=\"__4 _302\"></span>E<span class=\"__4 _302\"></span>R 3<span class=\"__4 _302\"></span>0<span class=\"__4 _299\"></span> N<span class=\"__4 _302\"></span>O<span class=\"__4 _299\"></span>V 2022<span class=\"__4 _300\"> </span>T<span class=\"__4 _297\"></span>ysklan<span class=\"__4 _299\"></span>d<span class=\"__4 _374\"> </span><span class=\"lsc_4 ws9_4\">35 25<span class=\"__4 _299\"></span>5<span class=\"__4 _311\"> </span><span class=\"ls6_4 ws28_4\">420<span class=\"__4 _331\"> </span><span class=\"ls1_4 ws1_4\">3<span class=\"__4 _299\"></span>1 63<span class=\"__4 _299\"></span>4<span class=\"__4 _336\"> </span><span class=\"ls2a_4 ws27_4\">430<span class=\"__4 _300\"> </span></span></span></span></span>USA<span class=\"__4 _375\"> </span><span class=\"ls9_4 ws6_4\">33 068<span class=\"__4 _376\"> </span><span class=\"ls2_4 ws2_4\">508<span class=\"__4 _2c_3\"> </span><span class=\"ls1_4 ws1_4\">3<span class=\"__4 _299\"></span>3 4<span class=\"__4 _299\"></span>06<span class=\"__4 _349\"> </span><span class=\"ls20_4 ws1a_4\">520<span class=\"__4 _300\"> </span></span></span></span></span>Storbritannien<span class=\"__4 _329\"> </span><span class=\"ls3c_4 ws39_4\">1<span class=\"__4 _299\"></span>7<span class=\"__4 _299\"></span> 51<span class=\"__4 _299\"></span>1<span class=\"__4 _311\"> </span></span>238<span class=\"__4 _331\"> </span><span class=\"ls1_4 ws1_4\">16 33<span class=\"__4 _299\"></span>8<span class=\"__4 _311\"> </span><span class=\"ls34_4 ws33_4\">24<span class=\"__4 _299\"></span>6<span class=\"__4 _300\"> </span></span></span>Fra<span class=\"__4 _299\"></span>nk<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>i<span class=\"__4 _299\"></span>ke<span class=\"__4 _377\"> </span><span class=\"ls3f_4 ws3b_4\">1<span class=\"__4 _299\"></span>1<span class=\"__4 _299\"></span> 2<span class=\"__4 _302\"></span>74<span class=\"__4 _351\"> </span><span class=\"ls2c_4 ws2a_4\">197<span class=\"__4 _4f_4\"> </span><span class=\"ls1_4 ws1_4\">1<span class=\"__4 _299\"></span>0 285<span class=\"__4 _330\"> </span><span class=\"ls14_4 wse_4\">201<span class=\"__4 _300\"> </span></span></span></span></span>Sver<span class=\"__4 _299\"></span>ige<span class=\"__4 _7a_1\"> </span><span class=\"ls1_4 ws1_4\">8 85<span class=\"__4 _299\"></span>4<span class=\"__4 _330\"> </span><span class=\"ls37_4 ws36_4\">136<span class=\"__4 _325\"> </span></span>8 286<span class=\"__4 _7b_2\"> </span>137<span class=\"__4 _300\"> </span></span>Italien<span class=\"__4 _7c_2\"> </span><span class=\"ls20_4 ws1a_4\">7 475<span class=\"__4 _330\"> </span><span class=\"ls13_4 ws20_4\">160<span class=\"__4 _322\"> </span><span class=\"ls1_4 ws1_4\">7 08<span class=\"__4 _299\"></span>0<span class=\"__4 _7d_1\"> </span></span>164<span class=\"__4 _300\"> </span></span></span>Nede<span class=\"__4 _299\"></span>rl\u00e4nderna<span class=\"__4 _376\"> </span><span class=\"ls1_4 ws1_4\">7 360<span class=\"__4 _329\"> </span><span class=\"ls6_4 ws28_4\">1<span class=\"__4 _299\"></span>07<span class=\"__4 _7e_1\"> </span><span class=\"ls4_4 ws4_4\">6 185<span class=\"__4 _313\"> </span><span class=\"ls2c_4 ws2a_4\">114<span class=\"__4 _300\"> </span></span></span></span></span>Polen<span class=\"__4 _7f_1\"> </span><span class=\"lsc_4 ws9_4\">7 25<span class=\"__4 _299\"></span>4<span class=\"__4 _7d_1\"> </span><span class=\"ls13_4 ws20_4\">1<span class=\"__4 _299\"></span>82<span class=\"__4 _322\"> </span><span class=\"ls1_4 ws1_4\">5 993<span class=\"__4 _330\"> </span></span></span></span>188<span class=\"__4 _300\"> </span>Sc<span class=\"__4 _299\"></span>hweiz<span class=\"__4 _332\"> </span><span class=\"ls1_4 ws1_4\">6 831<span class=\"__4 _378\"> </span><span class=\"ls26_4 ws22_4\">91<span class=\"__4 _7e_1\"> </span></span>6 14<span class=\"__4 _299\"></span>6<span class=\"__4 _f_3\"> </span><span class=\"ls3b_4 ws38_4\">90<span class=\"__4 _300\"> </span></span></span>Kanada<span class=\"__4 _367\"> </span><span class=\"ls34_4 ws33_4\">6<span class=\"__4 _299\"></span> 7<span class=\"__4 _299\"></span>24<span class=\"__4 _3f_3\"> </span><span class=\"ls1e_4 ws18_4\">94<span class=\"__4 _379\"> </span><span class=\"ls1_4 ws1_4\">6 172<span class=\"__4 _3f_3\"> </span><span class=\"ls2b_4 ws29_4\">97<span class=\"__4 _300\"> </span></span></span></span></span>\u00d6vriga<span class=\"__4 _332\"> </span><span class=\"ls1e_4 ws18_4\">94 429<span class=\"__4 _380\"> </span><span class=\"ls1_4 ws1_4\">2 236<span class=\"__4 _2b_4\"> </span>92 028<span class=\"__4 _358\"> </span>2 27<span class=\"__4 _299\"></span>8<span class=\"__4 _300\"> </span></span></span>T<span class=\"__4 _297\"></span>ot<span class=\"__4 _299\"></span>alt<span class=\"__4 _381\"> </span><span class=\"ls1_4 ws1_4\">236 0<span class=\"__4 _299\"></span>35<span class=\"__4 _379\"> </span><span class=\"ls44_4 ws40_4\">4 369<span class=\"__4 _382\"> </span></span>223 5<span class=\"__4 _299\"></span>53<span class=\"__4 _379\"> </span>4 4<span class=\"__4 _299\"></span>65</span>6. I<span class=\"__5 _384\"></span>NT<span class=\"__5 _385\"></span>\u00c4K<span class=\"__5 _384\"></span>T<span class=\"__5 _384\"></span>ER FR<span class=\"__5 _384\"></span>\u00c5<span class=\"__5 _384\"></span>N KON<span class=\"__5 _384\"></span>CER<span class=\"__5 _384\"></span>N<span class=\"__5 _384\"></span>BOL<span class=\"__5 _386\"></span>AG<span class=\"__5 _e5_1\"> </span>Mo<span class=\"__5 _384\"></span>der<span class=\"__5 _384\"></span>bola<span class=\"__5 _384\"></span>gets interna o<span class=\"__5 _384\"></span>ms\u00e4t<span class=\"__5 _384\"></span>tning utg\u00f6<span class=\"__5 _384\"></span>rs av royalty M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 2 18<span class=\"__5 _384\"></span>4 (3 942) oc<span class=\"__5 _384\"></span>h \u00f6vrigt M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 35 (37<span class=\"__5 _384\"></span>) fr\u00e5n ko<span class=\"__5 _384\"></span>nce<span class=\"__5 _384\"></span>rnbo<span class=\"__5 _384\"></span>lag<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>7<span class=\"__5 _387\"></span>. K<span class=\"__5 _387\"></span>OSTNADE<span class=\"__5 _385\"></span>R PE<span class=\"__5 _385\"></span>R K<span class=\"__5 _387\"></span>OSTNADSSLAG<span class=\"__5 _e5_1\"> </span>Kostna<span class=\"__5 _384\"></span>dern<span class=\"__5 _384\"></span>a f\u00f6r konc<span class=\"__5 _384\"></span>erne<span class=\"__5 _384\"></span>n f\u00f6rdel<span class=\"__5 _384\"></span>as p\u00e5 tre funk<span class=\"__5 _384\"></span>tion<span class=\"__5 _384\"></span>er: ko<span class=\"__5 _384\"></span>stnad s\u00e5<span class=\"__5 _384\"></span>lda varor<span class=\"__5 _387\"></span>, f\u00f6rs\u00e4ljningskostnader och administrationskostnader<span class=\"__5 _387\"></span>. I kostnad s\u00e5l<span class=\"__5 _384\"></span>da varor in<span class=\"__5 _384\"></span>g\u00e5r all<span class=\"__5 _384\"></span>a kostnad<span class=\"__5 _384\"></span>er f\u00f6r de<span class=\"__5 _384\"></span>sign<span class=\"__5 _384\"></span>, ink\u00f6p s<span class=\"__5 _384\"></span>amt trans<span class=\"__5 _384\"></span>por<span class=\"__5 _384\"></span>t av varor. Exempe<span class=\"__5 _384\"></span>l p\u00e5 kostnad<span class=\"__5 _384\"></span>er so<span class=\"__5 _384\"></span>m ing\u00e5r i d<span class=\"__5 _384\"></span>etta<span class=\"__5 _384\"></span>, ut\u00f6ver rena ink\u00f6<span class=\"__5 _384\"></span>pskost-<span class=\"__5 _e5_1\"> </span>naden f\u00f6r produkterna, \u00e4r frakter<span class=\"__5 _387\"></span>, tull, milj\u00f6avgifter<span class=\"__5 _387\"></span>, pers<span class=\"__5 _384\"></span>onal- och lokal<span class=\"__5 _384\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>kostnad<span class=\"__5 _384\"></span>er p\u00e5 in<span class=\"__5 _384\"></span>k\u00f6psavd<span class=\"__5 _384\"></span>elnin<span class=\"__5 _384\"></span>gen<span class=\"__5 _384\"></span>, IT<span class=\"__5 _385\"></span>-kostn<span class=\"__5 _384\"></span>ader re<span class=\"__5 _384\"></span>laterade til<span class=\"__5 _384\"></span>l ink\u00f6p oc<span class=\"__5 _384\"></span>h log<span class=\"__5 _384\"></span>istik s<span class=\"__5 _384\"></span>amt hanterin<span class=\"__5 _384\"></span>gskostn<span class=\"__5 _384\"></span>ader i d<span class=\"__5 _384\"></span>istrib<span class=\"__5 _384\"></span>ution<span class=\"__5 _384\"></span>sce<span class=\"__5 _384\"></span>ntraler o<span class=\"__5 _384\"></span>ch frak<span class=\"__5 _384\"></span>t-<span class=\"__5 _e5_1\"> </span>kostnader fr\u00e5n<span class=\"__5 _385\"></span> lage<span class=\"__5 _384\"></span>r till<span class=\"__5 _385\"></span> butik<span class=\"__5 _384\"></span>. I post<span class=\"__5 _385\"></span>en f\u00f6rs\u00e4ljnings<span class=\"__5 _384\"></span>k<span class=\"__5 _385\"></span>ostnader ing\u00e5r buti<span class=\"__5 _385\"></span>kskost<span class=\"__5 _385\"></span>nader s\u00e5som l\u00f6ner<span class=\"__5 _385\"></span> och hyr<span class=\"__5 _385\"></span>or<span class=\"__5 _385\"></span>, mar<span class=\"__5 _385\"></span>knadsf\u00f6ringsk<span class=\"__5 _385\"></span>ostnader<span class=\"__5 _387\"></span>, hant<span class=\"__5 _385\"></span>ering<span class=\"__5 _384\"></span>skostnader i p\u00e5<span class=\"__5 _385\"></span>f<span class=\"__5 _384\"></span>yllnadslager f\u00f6r butiker<span class=\"__5 _387\"></span>, fraktkostnader t<span class=\"__5 _385\"></span>ill onlinekunder<span class=\"__5 _385\"></span>, IT<span class=\"__5 _387\"></span>-<span class=\"__5 _384\"></span>kostnader r<span class=\"__5 _385\"></span>elaterade till but<span class=\"__5 _385\"></span>ik och f\u00f6rs\u00e4ljning samt cen<span class=\"__5 _384\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>trala st<span class=\"__5 _385\"></span>\u00f6dfunktion<span class=\"__5 _384\"></span>er rela<span class=\"__5 _385\"></span>terade till f<span class=\"__5 _385\"></span>\u00f6rs<span class=\"__5 _384\"></span>\u00e4ljning. I posten administra<span class=\"__5 _385\"></span>tions<span class=\"__5 _384\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>kostnad<span class=\"__5 _384\"></span>er ing<span class=\"__5 _384\"></span>\u00e5r kostnad<span class=\"__5 _384\"></span>er f\u00f6r \u00f6v<span class=\"__5 _384\"></span>riga c<span class=\"__5 _384\"></span>entrala st\u00f6<span class=\"__5 _384\"></span>dfunk<span class=\"__5 _384\"></span>tione<span class=\"__5 _384\"></span>r s\u00e5s<span class=\"__5 _384\"></span>om l\u00f6n<span class=\"__5 _384\"></span>er<span class=\"__5 _385\"></span>, hyror o<span class=\"__5 _384\"></span>ch IT<span class=\"__5 _385\"></span>-kostn<span class=\"__5 _384\"></span>ade<span class=\"__5 _384\"></span>r f\u00f6r admi<span class=\"__5 _384\"></span>nistrativa sy<span class=\"__5 _384\"></span>stem.<span class=\"__5 _e5_1\"> </span>F\u00f6r u<span class=\"__5 _384\"></span>pply<span class=\"__5 _384\"></span>snin<span class=\"__5 _384\"></span>gar om l<span class=\"__5 _384\"></span>\u00f6neko<span class=\"__5 _384\"></span>stnade<span class=\"__5 _384\"></span>r<span class=\"__5 _385\"></span>, se not 8<span class=\"__5 _384\"></span>, och f\u00f6<span class=\"__5 _384\"></span>r avsk<span class=\"__5 _384\"></span>riv<span class=\"__5 _384\"></span>ninga<span class=\"__5 _384\"></span>r och nedskrivni<span class=\"__5 _385\"></span>ngar<span class=\"__5 _387\"></span>, se no<span class=\"__5 _385\"></span>t 10.<span class=\"__5 _e5_1\"> </span>8. L\u00d6N<span class=\"__5 _384\"></span>ER<span class=\"__5 _384\"></span>, A<span class=\"__5 _384\"></span>ND<span class=\"__5 _384\"></span>R<span class=\"__5 _384\"></span>A ER<span class=\"__5 _384\"></span>S\u00c4<span class=\"__5 _387\"></span>T<span class=\"__5 _384\"></span>T<span class=\"__5 _384\"></span>NI<span class=\"__5 _384\"></span>NG<span class=\"__5 _384\"></span>A<span class=\"__5 _384\"></span>R OC<span class=\"__5 _384\"></span>H SOC<span class=\"__5 _384\"></span>IA<span class=\"__5 _384\"></span>L<span class=\"__5 _384\"></span>A KOST<span class=\"__5 _384\"></span>NA<span class=\"__5 _384\"></span>DE<span class=\"__5 _384\"></span>R<span class=\"__5 _e5_1\"> </span>Vid redovisning av ers\u00e4ttningar till anst\u00e4llda t<span class=\"__5 _385\"></span>ill\u00e4mpas IA<span class=\"__5 _384\"></span>S 19 E<span class=\"__5 _385\"></span>rs\u00e4tt<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>ningar till anst\u00e4llda<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>2023<span class=\"__5 _e5_1\"> </span>STYRELSE<span class=\"__5 _385\"></span>,<span class=\"__5 _387\"></span> VD,<span class=\"__5 _e5_1\"> </span>LEDNINGS<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>GRUPP<span class=\"__5 _387\"></span>, L<span class=\"__5 _387\"></span>\u00d6N<span class=\"__5 _e5_1\"> </span>L<span class=\"__5 _384\"></span>\u00d6<span class=\"__5 _384\"></span>N <span class=\"__5 _388\"></span> \u00d6<span class=\"__5 _384\"></span>V<span class=\"__5 _386\"></span>R<span class=\"__5 _384\"></span>I<span class=\"__5 _386\"></span>G<span class=\"__5 _386\"></span>A ANST<span class=\"__5 _387\"></span>\u00c4LLDA<span class=\"__5 _e5_1\"> </span>SOCIALA<span class=\"__5 _385\"></span> KO<span class=\"__5 _384\"></span>ST<span class=\"__5 _384\"></span>NA<span class=\"__5 _384\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>DER<span class=\"__5 _e5_1\"> </span>TOT<span class=\"__5 _385\"></span>A<span class=\"__5 _384\"></span>L<span class=\"__5 _385\"></span>T<span class=\"__5 _e5_1\"> </span>D<span class=\"__5 _384\"></span>\u00c4<span class=\"__5 _386\"></span>R<span class=\"__5 _386\"></span>A<span class=\"__5 _384\"></span>V PENS<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>TOT<span class=\"__5 _385\"></span>A<span class=\"__5 _384\"></span>L<span class=\"__5 _385\"></span>T<span class=\"__5 _e5_1\"> </span>D<span class=\"__5 _384\"></span>\u00c4<span class=\"__5 _386\"></span>R<span class=\"__5 _386\"></span>A<span class=\"__5 _384\"></span>V PENS<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>STYRELSE<span class=\"__5 _385\"></span>, <span class=\"__5 _389\"></span><span class=\"ls0_5 ws0_5\"> </span>V<span class=\"__5 _384\"></span>D, K<span class=\"__5 _385\"></span>ONCERN-<span class=\"__5 _e5_1\"> </span>LEDNING<span class=\"__5 _e5_1\"> </span>Sverige, m<span class=\"__5 _384\"></span>od<span class=\"__5 _384\"></span>e<span class=\"__5 _384\"></span>r-<span class=\"__5 _e5_1\"> </span>bolaget<span class=\"__5 _390\"> </span><span class=\"ls11_5 ws12_5\">22<span class=\"__5 _391\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span><span class=\"ls12_5 ws13_5\">30<span class=\"__5 _393\"> </span><span class=\"ls13_5 ws14_5\">23<span class=\"__5 _a_5\"> </span></span></span>4<span class=\"__5 _e5_1\"> </span></span></span>Dott<span class=\"__5 _385\"></span>erbolag<span class=\"__5 _b_4\"> </span><span class=\"ls14_5 ws15_5\">40<span class=\"__5 _c_5\"> </span><span class=\"ls15_5 ws16_5\">3<span class=\"__5 _384\"></span>4<span class=\"__5 _384\"></span> 9<span class=\"__5 _384\"></span>76<span class=\"__5 _d_4\"> </span><span class=\"ls16_5 ws17_5\">7<span class=\"__5 _384\"></span> 5<span class=\"__5 _384\"></span>74<span class=\"__5 _e_5\"> </span></span>76<span class=\"__5 _384\"></span>0<span class=\"__5 _f_4\"> </span><span class=\"ls17_5 ws18_5\">13<span class=\"__5 _e5_1\"> </span></span></span></span>Koncernen<span class=\"__5 _385\"></span> totalt <span class=\"__5 _394\"> </span><span class=\"ls0_5 ws0_5\">62<span class=\"__5 _395\"> </span><span class=\"ls19_5 ws1a_5\">3<span class=\"__5 _384\"></span>4<span class=\"__5 _384\"></span> 9<span class=\"__5 _384\"></span>76<span class=\"__5 _396\"> </span></span>7 60<span class=\"__5 _384\"></span>5<span class=\"__5 _397\"> </span><span class=\"ls3_5 ws3_5\">784<span class=\"__5 _398\"> </span><span class=\"ls1a_5 ws1b_5\">17<span class=\"__5 _e5_1\"> </span></span></span></span>2022<span class=\"__5 _e5_1\"> </span>STYRELSE<span class=\"__5 _385\"></span>,<span class=\"__5 _387\"></span> VD,<span class=\"__5 _e5_1\"> </span>LEDNINGS<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>GRUPP<span class=\"__5 _387\"></span>, L<span class=\"__5 _387\"></span>\u00d6N<span class=\"__5 _e5_1\"> </span>L<span class=\"__5 _384\"></span>\u00d6<span class=\"__5 _384\"></span>N <span class=\"__5 _388\"></span> \u00d6<span class=\"__5 _384\"></span>V<span class=\"__5 _386\"></span>R<span class=\"__5 _384\"></span>I<span class=\"__5 _386\"></span>G<span class=\"__5 _386\"></span>A ANST<span class=\"__5 _387\"></span>\u00c4LLDA<span class=\"__5 _e5_1\"> </span>SOCIALA<span class=\"__5 _385\"></span> KO<span class=\"__5 _384\"></span>ST<span class=\"__5 _384\"></span>NA<span class=\"__5 _384\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>DER<span class=\"__5 _e5_1\"> </span>TOT<span class=\"__5 _385\"></span>A<span class=\"__5 _384\"></span>L<span class=\"__5 _385\"></span>T<span class=\"__5 _e5_1\"> </span>D<span class=\"__5 _384\"></span>\u00c4<span class=\"__5 _386\"></span>R<span class=\"__5 _386\"></span>A<span class=\"__5 _384\"></span>V PENS<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>TOT<span class=\"__5 _385\"></span>A<span class=\"__5 _384\"></span>L<span class=\"__5 _385\"></span>T<span class=\"__5 _e5_1\"> </span>D<span class=\"__5 _384\"></span>\u00c4<span class=\"__5 _386\"></span>R<span class=\"__5 _386\"></span>A<span class=\"__5 _384\"></span>V PENS<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>STYRELSE<span class=\"__5 _385\"></span>, <span class=\"__5 _389\"></span><span class=\"ls0_5 ws0_5\"> </span>V<span class=\"__5 _384\"></span>D, K<span class=\"__5 _385\"></span>ONCERN-<span class=\"__5 _e5_1\"> </span>LEDNING<span class=\"__5 _e5_1\"> </span>Sverige, m<span class=\"__5 _384\"></span>od<span class=\"__5 _384\"></span>e<span class=\"__5 _384\"></span>r-<span class=\"__5 _e5_1\"> </span>bolaget<span class=\"__5 _390\"> </span><span class=\"ls1a_5 ws1b_5\">29<span class=\"__5 _391\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _399\"> </span><span class=\"ls1b_5 ws1c_5\">-5<span class=\"__5 _c_5\"> </span><span class=\"ls1c_5 ws1d_5\">-13<span class=\"__5 _a_5\"> </span></span></span>4<span class=\"__5 _e5_1\"> </span></span></span>Dott<span class=\"__5 _385\"></span>erbolag<span class=\"__5 _400\"> </span><span class=\"ls1d_5 ws4_5\">73<span class=\"__5 _401\"> </span><span class=\"ls0_5 ws0_5\">33 20<span class=\"__5 _384\"></span>2<span class=\"__5 _402\"> </span><span class=\"ls4_5 ws5_5\">7 686<span class=\"__5 _403\"> </span><span class=\"ls1e_5 ws1e_5\">817<span class=\"__5 _1a_4\"> </span><span class=\"ls1f_5 ws1f_5\">24<span class=\"__5 _e5_1\"> </span></span></span></span></span></span>Koncernen<span class=\"__5 _385\"></span> totalt <span class=\"__5 _1b_4\"> </span><span class=\"ls2_5 ws2_5\">102<span class=\"__5 _1c_5\"> </span><span class=\"ls0_5 ws0_5\">33 2<span class=\"__5 _384\"></span>02<span class=\"__5 _1d_4\"> </span>7 681<span class=\"__5 _1e_5\"> </span><span class=\"ls20_5 ws20_5\">804<span class=\"__5 _1f_4\"> </span><span class=\"ls21_5 ws21_5\">28<span class=\"__5 _e5_1\"> </span></span></span></span></span>Styrelsearvoden<span class=\"__5 _385\"></span> Enligt \u00e5rsst\u00e4mmans beslut 2023 skall ar<span class=\"__5 _384\"></span>vode till styrelsens ledam\u00f6ter valda vid \u00e5rsst\u00e4mman f\u00f6r tiden int<span class=\"__5 _385\"></span>ill utg\u00e5ngen av \u00e5rsst\u00e4mman 202<span class=\"__5 _385\"></span>4 utg\u00e5 enl<span class=\"__5 _384\"></span>igt f\u00f6ljan<span class=\"__5 _384\"></span>de: 1 85<span class=\"__5 _384\"></span>0 00<span class=\"__5 _384\"></span>0 (1 80<span class=\"__5 _384\"></span>0 0<span class=\"__5 _384\"></span>00<span class=\"__5 _384\"></span>) till st<span class=\"__5 _384\"></span>yrels<span class=\"__5 _384\"></span>ens ord<span class=\"__5 _384\"></span>f\u00f6rand<span class=\"__5 _384\"></span>e, 80<span class=\"__5 _384\"></span>0 00<span class=\"__5 _384\"></span>0 (<span class=\"__5 _384\"></span>7<span class=\"__5 _384\"></span>75 00<span class=\"__5 _384\"></span>0) till s<span class=\"__5 _384\"></span>t\u00e4mm<span class=\"__5 _384\"></span>ovald st<span class=\"__5 _384\"></span>yrels<span class=\"__5 _384\"></span>ele<span class=\"__5 _384\"></span>damot<span class=\"__5 _384\"></span>, 20<span class=\"__5 _384\"></span>0 00<span class=\"__5 _384\"></span>0 (2<span class=\"__5 _384\"></span>00 0<span class=\"__5 _384\"></span>00<span class=\"__5 _384\"></span>) extra till m<span class=\"__5 _384\"></span>edl<span class=\"__5 _384\"></span>emma<span class=\"__5 _384\"></span>r i revisi<span class=\"__5 _384\"></span>onsu<span class=\"__5 _384\"></span>tskottet samt 30<span class=\"__5 _384\"></span>0 0<span class=\"__5 _384\"></span>00 (<span class=\"__5 _384\"></span>280 0<span class=\"__5 _384\"></span>0<span class=\"__5 _384\"></span>0) extra till o<span class=\"__5 _384\"></span>rdf\u00f6ran<span class=\"__5 _384\"></span>de i revis<span class=\"__5 _384\"></span>ions<span class=\"__5 _384\"></span>utskottet. D<span class=\"__5 _384\"></span>et totala ar<span class=\"__5 _384\"></span>vodet up<span class=\"__5 _384\"></span>pgi<span class=\"__5 _384\"></span>ck totalt till S<span class=\"__5 _384\"></span>EK 8 150 0<span class=\"__5 _384\"></span>00 (<span class=\"__5 _384\"></span>7 90<span class=\"__5 _384\"></span>5 00<span class=\"__5 _384\"></span>0)<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>\u00c5r<span class=\"__5 _384\"></span>sst\u00e4m<span class=\"__5 _384\"></span>man fatta<span class=\"__5 _384\"></span>r bes<span class=\"__5 _384\"></span>lut om st<span class=\"__5 _384\"></span>yrel<span class=\"__5 _384\"></span>sear<span class=\"__5 _384\"></span>vo<span class=\"__5 _384\"></span>den f\u00f6r e<span class=\"__5 _384\"></span>n per<span class=\"__5 _384\"></span>iod av ett \u00e5<span class=\"__5 _384\"></span>r fram till n<span class=\"__5 _384\"></span>\u00e4sta \u00e5r<span class=\"__5 _384\"></span>sst\u00e4m<span class=\"__5 _384\"></span>ma. D<span class=\"__5 _384\"></span>etta b<span class=\"__5 _384\"></span>etyder at<span class=\"__5 _384\"></span>t ar<span class=\"__5 _384\"></span>vod<span class=\"__5 _384\"></span>e utg\u00e5r f\u00f6r tide<span class=\"__5 _384\"></span>n fram tills n<span class=\"__5 _384\"></span>\u00e4sta \u00e5rs<span class=\"__5 _384\"></span>st\u00e4m<span class=\"__5 _384\"></span>ma h\u00e5ll<span class=\"__5 _384\"></span>s dvs<span class=\"__5 _384\"></span>, f\u00f6r p<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>den 4 ma<span class=\"__5 _384\"></span>j 2023 til<span class=\"__5 _384\"></span>l 3 maj 2024<span class=\"__5 _384\"></span>. Utb<span class=\"__5 _384\"></span>etalning av b<span class=\"__5 _384\"></span>elo<span class=\"__5 _384\"></span>ppet s<span class=\"__5 _384\"></span>om be<span class=\"__5 _384\"></span>sluta<span class=\"__5 _384\"></span>des o<span class=\"__5 _384\"></span>m p\u00e5 \u00e5rs<span class=\"__5 _384\"></span>st\u00e4m<span class=\"__5 _384\"></span>man 202<span class=\"__5 _384\"></span>2 skedde efter \u00e5rsst\u00e4mman 2023.<span class=\"__5 _e5_1\"> </span> Styrelse<span class=\"__5 _384\"></span>n best\u00e5r fr\u00e5n<span class=\"__5 _385\"></span> \u00e5rs<span class=\"__5 _384\"></span>st\u00e4mman den 4 m<span class=\"__5 _384\"></span>aj 2023 av \u00e5t<span class=\"__5 _384\"></span>ta st\u00e4mm<span class=\"__5 _384\"></span>ovalda o<span class=\"__5 _384\"></span>rdinar<span class=\"__5 _384\"></span>ie le<span class=\"__5 _384\"></span>dam\u00f6ter<span class=\"__5 _385\"></span>. D\u00e4<span class=\"__5 _384\"></span>rtill ti<span class=\"__5 _384\"></span>ll<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>komme<span class=\"__5 _384\"></span>r tre arbets<span class=\"__5 _384\"></span>tagar<span class=\"__5 _384\"></span>repres<span class=\"__5 _384\"></span>entanter oc<span class=\"__5 _384\"></span>h tre supp<span class=\"__5 _384\"></span>leanter f\u00f6r d<span class=\"__5 _384\"></span>ess<span class=\"__5 _384\"></span>a. I sty<span class=\"__5 _384\"></span>relse<span class=\"__5 _384\"></span>n ing\u00e5<span class=\"__5 _384\"></span>r \u00e5tta k<span class=\"__5 _384\"></span>vinn<span class=\"__5 _384\"></span>or oc<span class=\"__5 _384\"></span>h sex m\u00e4n<span class=\"__5 _384\"></span>. Sex av fjo<span class=\"__5 _384\"></span>rton l<span class=\"__5 _384\"></span>edam<span class=\"__5 _384\"></span>\u00f6ter \u00e4r anst\u00e4llda i bolaget.<span class=\"__5 _e5_1\"> </span>Sty<span class=\"__5 _384\"></span>rels<span class=\"__5 _384\"></span>eled<span class=\"__5 _384\"></span>amoten Len<span class=\"__5 _384\"></span>a Patriks<span class=\"__5 _384\"></span>son Kel<span class=\"__5 _384\"></span>ler \u00e4r m<span class=\"__5 _384\"></span>ajoritets<span class=\"__5 _384\"></span>\u00e4gare i Patriks<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>son G<span class=\"__5 _384\"></span>roup A<span class=\"__5 _384\"></span>B som h<span class=\"__5 _384\"></span>ar haft af<span class=\"__5 _384\"></span>f\u00e4r<span class=\"__5 _384\"></span>sf\u00f6rbi<span class=\"__5 _384\"></span>nde<span class=\"__5 _384\"></span>lser m<span class=\"__5 _384\"></span>ed H&amp;<span class=\"__5 _384\"></span>M-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rnen under \u00e5ret. T<span class=\"__5 _387\"></span>ransaktionerna har skett p\u00e5<span class=\"__5 _385\"></span> mark<span class=\"__5 _384\"></span>nadsm\u00e4ssiga grund<span class=\"__5 _384\"></span>er och ers<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>gen f\u00f6r 2<span class=\"__5 _384\"></span>023 upp<span class=\"__5 _384\"></span>gic<span class=\"__5 _384\"></span>k till M<span class=\"__5 _384\"></span>SE<span class=\"__5 _384\"></span>K 6,<span class=\"__5 _385\"></span>9 (10<span class=\"__5 _384\"></span>,6)<span class=\"__5 _384\"></span>. Utest\u00e5e<span class=\"__5 _384\"></span>nde m<span class=\"__5 _384\"></span>ellan<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>havan<span class=\"__5 _384\"></span>de pe<span class=\"__5 _384\"></span>r 30 nove<span class=\"__5 _384\"></span>mbe<span class=\"__5 _384\"></span>r 2023 up<span class=\"__5 _384\"></span>pgi<span class=\"__5 _384\"></span>ck totalt till M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 0,6 (<span class=\"__5 _384\"></span>0,<span class=\"__5 _384\"></span>2)<span class=\"__5 _384\"></span>. Eric<span class=\"__5 _384\"></span>a Wik<span class=\"__5 _384\"></span>ing H\u00e4<span class=\"__5 _384\"></span>ger \u00e4r p<span class=\"__5 _384\"></span>artn<span class=\"__5 _384\"></span>er p\u00e5 a<span class=\"__5 _384\"></span>dvokatbyr<span class=\"__5 _384\"></span>\u00e5n Man<span class=\"__5 _384\"></span>nheim<span class=\"__5 _384\"></span>er Swa<span class=\"__5 _384\"></span>rtli<span class=\"__5 _384\"></span>ng so<span class=\"__5 _384\"></span>m har haf<span class=\"__5 _384\"></span>t aff\u00e4<span class=\"__5 _384\"></span>rsf\u00f6r<span class=\"__5 _384\"></span>bind<span class=\"__5 _384\"></span>else<span class=\"__5 _384\"></span>r med H<span class=\"__5 _384\"></span>&amp;M<span class=\"__5 _384\"></span>-konc<span class=\"__5 _384\"></span>ern<span class=\"__5 _384\"></span>en und<span class=\"__5 _384\"></span>er \u00e5ret. Er<span class=\"__5 _384\"></span>ika Wik<span class=\"__5 _384\"></span>ing H\u00e4ger l\u00e4mnade st<span class=\"__5 _384\"></span>yrelsen under \u00e5rsst\u00e4mman i maj 2023. T<span class=\"__5 _387\"></span>ransaktionerna<span class=\"__5 _384\"></span> har s<span class=\"__5 _384\"></span>kett p\u00e5 mark<span class=\"__5 _384\"></span>nad<span class=\"__5 _384\"></span>sm\u00e4s<span class=\"__5 _384\"></span>sig<span class=\"__5 _384\"></span>a grund<span class=\"__5 _384\"></span>er oc<span class=\"__5 _384\"></span>h ers<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>gen f\u00f6r 2<span class=\"__5 _384\"></span>023  <span class=\"__5 _389\"></span>uppg<span class=\"__5 _384\"></span>ick til<span class=\"__5 _384\"></span>l MS<span class=\"__5 _384\"></span>EK 0,<span class=\"__5 _384\"></span>4 (3,9). Utest\u00e5<span class=\"__5 _384\"></span>ende m<span class=\"__5 _384\"></span>ella<span class=\"__5 _384\"></span>nhavan<span class=\"__5 _384\"></span>de pe<span class=\"__5 _384\"></span>r 30 nove<span class=\"__5 _384\"></span>m-<span class=\"__5 _e5_1\"> </span>be<span class=\"__5 _384\"></span>r 2023 up<span class=\"__5 _384\"></span>pgi<span class=\"__5 _384\"></span>ck totalt till M<span class=\"__5 _384\"></span>SE<span class=\"__5 _384\"></span>K 0,0 (0<span class=\"__5 _384\"></span>,<span class=\"__5 _385\"></span>1)<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>Er<span class=\"__5 _384\"></span>s\u00e4t<span class=\"__5 _384\"></span>tn<span class=\"__5 _384\"></span>ing t<span class=\"__5 _384\"></span>ill le<span class=\"__5 _384\"></span>dan<span class=\"__5 _384\"></span>de be<span class=\"__5 _384\"></span>fat<span class=\"__5 _384\"></span>tn<span class=\"__5 _384\"></span>ing<span class=\"__5 _384\"></span>sh<span class=\"__5 _384\"></span>avare Ers\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l leda<span class=\"__5 _384\"></span>nde b<span class=\"__5 _384\"></span>efattnin<span class=\"__5 _384\"></span>gshava<span class=\"__5 _384\"></span>re base<span class=\"__5 _384\"></span>rar sig p<span class=\"__5 _384\"></span>\u00e5 bes<span class=\"__5 _384\"></span>lut f\u00f6r  <span class=\"__5 _389\"></span>riktlinjer som \u00e5rligen tas av<span class=\"__5 _385\"></span> \u00e5rs<span class=\"__5 _384\"></span>st\u00e4mman, se f\u00f6rvaltningsber\u00e4ttelsen  sidorna <span class=\"__5 _404\"> </span>48\u201350<span class=\"__5 _e5_1\"> </span>. Ers<span class=\"__5 _384\"></span>\u00e4ttning till vd<span class=\"__5 _e5_1\"> </span>Ers\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l vd har un<span class=\"__5 _384\"></span>der r\u00e4ken<span class=\"__5 _384\"></span>skap<span class=\"__5 _384\"></span>s\u00e5ret 202<span class=\"__5 _384\"></span>3 i form av l\u00f6<span class=\"__5 _384\"></span>n och f\u00f6r-<span class=\"__5 _e5_1\"> </span>m\u00e5ne<span class=\"__5 _384\"></span>r utg\u00e5tt me<span class=\"__5 _384\"></span>d M<span class=\"__5 _384\"></span>SEK 15<span class=\"__5 _384\"></span>,<span class=\"__5 _385\"></span>1 (14<span class=\"__5 _384\"></span>,7)<span class=\"__5 _384\"></span>. D\u00e4r<span class=\"__5 _384\"></span>ut\u00f6ver har avs<span class=\"__5 _384\"></span>een<span class=\"__5 _384\"></span>de r\u00e4kens<span class=\"__5 _384\"></span>kaps<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>\u00e5ret 2023 e<span class=\"__5 _384\"></span>n r\u00f6rlig e<span class=\"__5 _384\"></span>rs\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l vd om M<span class=\"__5 _384\"></span>SEK 3<span class=\"__5 _384\"></span>,8 (<span class=\"__5 _384\"></span>0) utb<span class=\"__5 _384\"></span>etalats oc<span class=\"__5 _384\"></span>h kostnad<span class=\"__5 _384\"></span>sf\u00f6r<span class=\"__5 _384\"></span>ts und<span class=\"__5 _384\"></span>er f\u00f6rs<span class=\"__5 _384\"></span>ta kva<span class=\"__5 _384\"></span>rtal<span class=\"__5 _384\"></span>et 2024. Pen<span class=\"__5 _384\"></span>sion<span class=\"__5 _384\"></span>svi<span class=\"__5 _384\"></span>llkor f\u00f6r vd o<span class=\"__5 _384\"></span>mfat-<span class=\"__5 _e5_1\"> </span>tas av pre<span class=\"__5 _384\"></span>miep<span class=\"__5 _384\"></span>ens<span class=\"__5 _384\"></span>ion sa<span class=\"__5 _384\"></span>mt av ITP<span class=\"__5 _384\"></span>-p<span class=\"__5 _384\"></span>lane<span class=\"__5 _384\"></span>n. De<span class=\"__5 _384\"></span>n samm<span class=\"__5 _384\"></span>anlag<span class=\"__5 _384\"></span>da pe<span class=\"__5 _384\"></span>nsio<span class=\"__5 _384\"></span>ns<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>kostnad<span class=\"__5 _384\"></span>en sk<span class=\"__5 _384\"></span>a upp<span class=\"__5 _384\"></span>g\u00e5 till totalt 30 p<span class=\"__5 _384\"></span>roce<span class=\"__5 _384\"></span>nt av den fast<span class=\"__5 _384\"></span>a l\u00f6ne<span class=\"__5 _384\"></span>n<span class=\"__5 _e5_1\"> </span>. Pen<span class=\"__5 _384\"></span>sion<span class=\"__5 _384\"></span>s-<span class=\"__5 _e5_1\"> </span>kostnad u<span class=\"__5 _384\"></span>ppg<span class=\"__5 _384\"></span>ick till M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 4<span class=\"__5 _384\"></span>,4 (4<span class=\"__5 _384\"></span>,3<span class=\"__5 _384\"></span>). Vd:s pe<span class=\"__5 _384\"></span>nsio<span class=\"__5 _384\"></span>ns\u00e5<span class=\"__5 _384\"></span>lder \u00e4<span class=\"__5 _384\"></span>r 65.<span class=\"__5 _e5_1\"> </span>V<span class=\"__5 _385\"></span>d ha<span class=\"__5 _384\"></span>r 12 m\u00e5nad<span class=\"__5 _384\"></span>ers up<span class=\"__5 _384\"></span>ps\u00e4<span class=\"__5 _384\"></span>gning<span class=\"__5 _384\"></span>stid<span class=\"__5 _384\"></span>. I det fall f\u00f6retag<span class=\"__5 _384\"></span>et s\u00e4ge<span class=\"__5 _384\"></span>r upp anst\u00e4llningsavtalet utg\u00e5r dessutom en \u00e5rsl\u00f6n s\u00e5som avg\u00e5ngsvederlag. Anst\u00e4llningsvillkor f\u00f6r verkst\u00e4llande direkt<span class=\"__5 _385\"></span>\u00f6r be<span class=\"__5 _384\"></span>slutas av<span class=\"__5 _385\"></span> sty<span class=\"__5 _384\"></span>relsen<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>Pension till en tidigare vd<span class=\"__5 _e5_1\"> </span>En tidig<span class=\"__5 _384\"></span>are vd gick i p<span class=\"__5 _384\"></span>ens<span class=\"__5 _384\"></span>ion d<span class=\"__5 _384\"></span>en 1 se<span class=\"__5 _384\"></span>ptember 2<span class=\"__5 _384\"></span>00<span class=\"__5 _384\"></span>9<span class=\"__5 _387\"></span>. D<span class=\"__5 _384\"></span>en totala s<span class=\"__5 _384\"></span>kuld<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>f\u00f6rda p<span class=\"__5 _384\"></span>ensi<span class=\"__5 _384\"></span>onsf\u00f6<span class=\"__5 _384\"></span>rplik<span class=\"__5 _384\"></span>telse<span class=\"__5 _384\"></span>n, s<span class=\"__5 _384\"></span>om bas<span class=\"__5 _384\"></span>eras p\u00e5 at<span class=\"__5 _384\"></span>t den<span class=\"__5 _384\"></span>ne und<span class=\"__5 _384\"></span>er de tre f\u00f6rsta \u00e5<span class=\"__5 _384\"></span>ren upp<span class=\"__5 _384\"></span>bar p<span class=\"__5 _384\"></span>ensi<span class=\"__5 _384\"></span>on motsva<span class=\"__5 _384\"></span>rand<span class=\"__5 _384\"></span>e 65 proc<span class=\"__5 _384\"></span>ent av den fa<span class=\"__5 _384\"></span>sta l\u00f6n<span class=\"__5 _384\"></span>en oc<span class=\"__5 _384\"></span>h d\u00e4refter li<span class=\"__5 _384\"></span>vsva<span class=\"__5 _384\"></span>rig \u00e5ld<span class=\"__5 _384\"></span>ers<span class=\"__5 _384\"></span>pen<span class=\"__5 _384\"></span>sio<span class=\"__5 _384\"></span>n motsvara<span class=\"__5 _384\"></span>nde 5<span class=\"__5 _384\"></span>0 proce<span class=\"__5 _384\"></span>nt av sam<span class=\"__5 _384\"></span>ma l\u00f6n<span class=\"__5 _384\"></span>, upp<span class=\"__5 _384\"></span>g\u00e5r til<span class=\"__5 _384\"></span>l MS<span class=\"__5 _384\"></span>EK 10<span class=\"__5 _384\"></span>5,<span class=\"__5 _384\"></span>5 (97<span class=\"__5 _387\"></span>,<span class=\"__5 _384\"></span>5). I \u00e5rets f\u00f6r\u00e4n<span class=\"__5 _384\"></span>drin<span class=\"__5 _384\"></span>g av skuld<span class=\"__5 _384\"></span>f\u00f6rd pe<span class=\"__5 _384\"></span>nsio<span class=\"__5 _384\"></span>nsf\u00f6rp<span class=\"__5 _384\"></span>lik<span class=\"__5 _384\"></span>telse in<span class=\"__5 _384\"></span>g\u00e5r ak<span class=\"__5 _384\"></span>tuarie<span class=\"__5 _384\"></span>lla vin<span class=\"__5 _384\"></span>ster om M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 13,<span class=\"__5 _384\"></span>0 (2<span class=\"__5 _384\"></span>2,0<span class=\"__5 _384\"></span>). Kos<span class=\"__5 _384\"></span>t-<span class=\"__5 _e5_1\"> </span>nad<span class=\"__5 _384\"></span>en f\u00f6r pe<span class=\"__5 _384\"></span>nsio<span class=\"__5 _384\"></span>n till tid<span class=\"__5 _384\"></span>igare vd ing<span class=\"__5 _384\"></span>\u00e5r i pos<span class=\"__5 _384\"></span>ten \u201d<span class=\"__5 _385\"></span>d\u00e4r<span class=\"__5 _384\"></span>av pens<span class=\"__5 _384\"></span>ion til<span class=\"__5 _384\"></span>l sty<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>relse,<span class=\"__5 _385\"></span> vd, ledningsgrupp.<span class=\"__5 _385\"></span>\u201d<span class=\"__5 _e5_1\"> </span>Ers<span class=\"__5 _384\"></span>\u00e4ttning till ledning<span class=\"__5 _384\"></span>sgrupp<span class=\"__5 _e5_1\"> </span>Led<span class=\"__5 _384\"></span>ninge<span class=\"__5 _384\"></span>ns sam<span class=\"__5 _384\"></span>mans<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>g i konce<span class=\"__5 _384\"></span>rnen p<span class=\"__5 _384\"></span>er de<span class=\"__5 _384\"></span>n 30 nov<span class=\"__5 _384\"></span>emb<span class=\"__5 _384\"></span>er 2023<span class=\"__5 _384\"></span>, ink<span class=\"__5 _384\"></span>lusi<span class=\"__5 _384\"></span>ve vd, b<span class=\"__5 _384\"></span>estod av 4 (9) m\u00e4n o<span class=\"__5 _384\"></span>ch 4 (6) k<span class=\"__5 _384\"></span>vinn<span class=\"__5 _384\"></span>or<span class=\"__5 _385\"></span>, varav 0 (<span class=\"__5 _384\"></span>0) m\u00e4<span class=\"__5 _384\"></span>n och 1 (1<span class=\"__5 _384\"></span>) kv<span class=\"__5 _384\"></span>inna i m<span class=\"__5 _384\"></span>ode<span class=\"__5 _384\"></span>rbo<span class=\"__5 _384\"></span>laget<span class=\"__5 _384\"></span>. Ledn<span class=\"__5 _384\"></span>ings<span class=\"__5 _384\"></span>grup<span class=\"__5 _384\"></span>pen utg<span class=\"__5 _384\"></span>\u00f6rs<span class=\"__5 _384\"></span>, ut\u00f6ver vd, av fi<span class=\"__5 _384\"></span>nans<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>chef, ans<span class=\"__5 _384\"></span>varig f\u00f6r H<span class=\"__5 _384\"></span>&amp;M<span class=\"__5 _384\"></span>, ansva<span class=\"__5 _384\"></span>rig f\u00f6r p<span class=\"__5 _384\"></span>ort<span class=\"__5 _384\"></span>folio b<span class=\"__5 _384\"></span>rand<span class=\"__5 _384\"></span>s, an<span class=\"__5 _384\"></span>svari<span class=\"__5 _384\"></span>g f\u00f6r New Grow<span class=\"__5 _384\"></span>th &amp; V<span class=\"__5 _385\"></span>entu<span class=\"__5 _384\"></span>res, s<span class=\"__5 _384\"></span>amt ansv<span class=\"__5 _384\"></span>ariga f\u00f6r f\u00f6<span class=\"__5 _384\"></span>ljand<span class=\"__5 _384\"></span>e konce<span class=\"__5 _384\"></span>rnfunk<span class=\"__5 _384\"></span>tion<span class=\"__5 _384\"></span>er<span class=\"__5 _384\"></span>: kommunikation, h\u00e5llbarhet och people &amp; organisational development/<span class=\"__5 _384\"></span>HR<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>Ers\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l ledn<span class=\"__5 _384\"></span>ings<span class=\"__5 _384\"></span>grup<span class=\"__5 _384\"></span>pen<span class=\"__5 _384\"></span>, f\u00f6rutom ti<span class=\"__5 _384\"></span>ll vd, h<span class=\"__5 _384\"></span>ar und<span class=\"__5 _384\"></span>er r\u00e4kens<span class=\"__5 _384\"></span>kaps<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>\u00e5ret 2023 i fo<span class=\"__5 _384\"></span>rm av l\u00f6n o<span class=\"__5 _384\"></span>ch f\u00f6rm<span class=\"__5 _384\"></span>\u00e5ner utg\u00e5t<span class=\"__5 _384\"></span>t med M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 39<span class=\"__5 _385\"></span>,6 (<span class=\"__5 _384\"></span>58<span class=\"__5 _384\"></span>,2<span class=\"__5 _384\"></span>).  <span class=\"__5 _389\"></span>D\u00e4rut<span class=\"__5 _385\"></span>\u00f6ver har avseende r\u00e4kenskaps\u00e5ret 2023 en r<span class=\"__5 _385\"></span>\u00f6rlig ers\u00e4ttning till led<span class=\"__5 _384\"></span>ning<span class=\"__5 _384\"></span>sgru<span class=\"__5 _384\"></span>ppe<span class=\"__5 _384\"></span>n, f\u00f6r<span class=\"__5 _384\"></span>utom vd, o<span class=\"__5 _384\"></span>m MS<span class=\"__5 _384\"></span>EK 9<span class=\"__5 _385\"></span>,7 (0<span class=\"__5 _384\"></span>) utbetalats o<span class=\"__5 _384\"></span>ch kostn<span class=\"__5 _384\"></span>ads<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>f\u00f6r<span class=\"__5 _384\"></span>ts unde<span class=\"__5 _384\"></span>r f\u00f6rsta k<span class=\"__5 _384\"></span>var<span class=\"__5 _384\"></span>tal<span class=\"__5 _384\"></span>et 2024. Pens<span class=\"__5 _384\"></span>ion<span class=\"__5 _384\"></span>skostna<span class=\"__5 _384\"></span>d f\u00f6r led<span class=\"__5 _384\"></span>nings<span class=\"__5 _384\"></span>gru<span class=\"__5 _384\"></span>ppe<span class=\"__5 _384\"></span>n, f\u00f6rutom til<span class=\"__5 _384\"></span>l vd, up<span class=\"__5 _384\"></span>pgi<span class=\"__5 _384\"></span>ck und<span class=\"__5 _384\"></span>er \u00e5ret till M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 13,<span class=\"__5 _384\"></span>3 (<span class=\"__5 _384\"></span>23,9). F\u00f6r tj\u00e4n<span class=\"__5 _384\"></span>stem\u00e4n<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>nen i ledni<span class=\"__5 _385\"></span>ngsgruppen finns r<span class=\"__5 _385\"></span>egler om til<span class=\"__5 _385\"></span>l\u00e4gg till<span class=\"__5 _385\"></span> \u00e5lderspension ut<span class=\"__5 _385\"></span>\u00f6ver ITP<span class=\"__5 _384\"></span>-plan. Pensions<span class=\"__5 _384\"></span>\u00e5ldern varierar mellan 62 och 65 \u00e5r<span class=\"__5 _387\"></span>. \u00c5tagandet<span class=\"__5 _385\"></span> har del<span class=\"__5 _384\"></span>vis t\u00e4<span class=\"__5 _384\"></span>ckts g<span class=\"__5 _384\"></span>eno<span class=\"__5 _384\"></span>m att se<span class=\"__5 _384\"></span>parata f\u00f6rs<span class=\"__5 _384\"></span>\u00e4kr<span class=\"__5 _384\"></span>ingar h<span class=\"__5 _384\"></span>ar teck<span class=\"__5 _384\"></span>nats.<span class=\"__5 _e5_1\"> </span>H&amp;<span class=\"__5 _384\"></span>M In<span class=\"__5 _384\"></span>ce<span class=\"__5 _384\"></span>ntive Pr<span class=\"__5 _384\"></span>ogra<span class=\"__5 _384\"></span>m (H<span class=\"__5 _384\"></span>I<span class=\"__5 _384\"></span>P)<span class=\"__5 _e5_1\"> </span>P\u00e5 en extra b<span class=\"__5 _384\"></span>olag<span class=\"__5 _384\"></span>sst\u00e4<span class=\"__5 _384\"></span>mma de<span class=\"__5 _384\"></span>n 20 ok<span class=\"__5 _384\"></span>tober 2<span class=\"__5 _384\"></span>010 b<span class=\"__5 _384\"></span>esl<span class=\"__5 _384\"></span>utade<span class=\"__5 _384\"></span>s om ett bel\u00f6ning<span class=\"__5 _384\"></span>sprogram f\u00f6r sam<span class=\"__5 _385\"></span>tliga anst\u00e4llda inom H&amp;M-<span class=\"__5 _384\"></span>koncernen.<span class=\"__5 _e5_1\"> </span>Progr<span class=\"__5 _384\"></span>ammet in<span class=\"__5 _384\"></span>itierad<span class=\"__5 _384\"></span>es av fami<span class=\"__5 _384\"></span>ljen Stefan Pe<span class=\"__5 _384\"></span>rss<span class=\"__5 _384\"></span>on ge<span class=\"__5 _384\"></span>nom en g<span class=\"__5 _384\"></span>\u00e5va, o<span class=\"__5 _384\"></span>m 4 04<span class=\"__5 _384\"></span>0 40<span class=\"__5 _384\"></span>4 H&amp;M<span class=\"__5 _384\"></span>-a<span class=\"__5 _384\"></span>ktie<span class=\"__5 _384\"></span>r till ett v\u00e4rd<span class=\"__5 _384\"></span>e om cir<span class=\"__5 _384\"></span>ka 1 milj<span class=\"__5 _384\"></span>ard SEK<span class=\"__5 _384\"></span>, ti<span class=\"__5 _384\"></span>ll en sve<span class=\"__5 _384\"></span>nsk stift<span class=\"__5 _385\"></span>else, Stift<span class=\"__5 _385\"></span>elsen H&amp;M Incen<span class=\"__5 _385\"></span>tive Pr<span class=\"__5 _385\"></span>ogram. All<span class=\"__5 _384\"></span>a anst\u00e4l<span class=\"__5 _384\"></span>lda i H&amp;<span class=\"__5 _384\"></span>M-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rnen<span class=\"__5 _384\"></span>, oavs<span class=\"__5 _384\"></span>ett befat<span class=\"__5 _384\"></span>tning o<span class=\"__5 _384\"></span>ch l\u00f6<span class=\"__5 _384\"></span>neni<span class=\"__5 _384\"></span>v\u00e5, omfatt<span class=\"__5 _384\"></span>as av progr<span class=\"__5 _384\"></span>ammet e<span class=\"__5 _384\"></span>nligt s<span class=\"__5 _384\"></span>amma gr<span class=\"__5 _384\"></span>undp<span class=\"__5 _384\"></span>rinc<span class=\"__5 _384\"></span>ip utifr\u00e5n a<span class=\"__5 _384\"></span>rbetad tid, heltid eller deltid. De anst\u00e4lldas tidigare arbet<span class=\"__5 _385\"></span>ade \u00e5r tillgodo<span class=\"__5 _384\"></span>r\u00e4knas i kv<span class=\"__5 _384\"></span>alifi<span class=\"__5 _384\"></span>kations<span class=\"__5 _384\"></span>tiden<span class=\"__5 _384\"></span>, vil<span class=\"__5 _384\"></span>ken upp<span class=\"__5 _384\"></span>g\u00e5r till fem \u00e5<span class=\"__5 _384\"></span>r<span class=\"__5 _387\"></span>, o<span class=\"__5 _384\"></span>m inte loka<span class=\"__5 _384\"></span>la regle<span class=\"__5 _384\"></span>r kr\u00e4ve<span class=\"__5 _384\"></span>r annat<span class=\"__5 _384\"></span>. Gru<span class=\"__5 _384\"></span>ndreg<span class=\"__5 _384\"></span>eln \u00e4r att u<span class=\"__5 _384\"></span>tbetalni<span class=\"__5 _384\"></span>ng p\u00e5b<span class=\"__5 _384\"></span>\u00f6rjas ti<span class=\"__5 _384\"></span>digas<span class=\"__5 _384\"></span>t vid 62 \u00e5r<span class=\"__5 _384\"></span>s \u00e5lde<span class=\"__5 _384\"></span>r<span class=\"__5 _385\"></span>. Det komm<span class=\"__5 _384\"></span>er do<span class=\"__5 _384\"></span>ck att fi<span class=\"__5 _384\"></span>nnas m<span class=\"__5 _384\"></span>\u00f6jlig<span class=\"__5 _384\"></span>het att f\u00e5 si<span class=\"__5 _384\"></span>na ande<span class=\"__5 _384\"></span>lar utb<span class=\"__5 _384\"></span>etalda redan efter t<span class=\"__5 _385\"></span>io anst\u00e4llnings\u00e5r<span class=\"__5 _385\"></span>, dock tidigast 2021<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>\u00c5r<span class=\"__5 _384\"></span>sst\u00e4m<span class=\"__5 _384\"></span>man 20<span class=\"__5 _384\"></span>13 be<span class=\"__5 _384\"></span>slutad<span class=\"__5 _384\"></span>e att \u00e4nd<span class=\"__5 _384\"></span>ra grun<span class=\"__5 _384\"></span>den f\u00f6<span class=\"__5 _384\"></span>r framtida avs<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>gar till HIP<span class=\"__5 _387\"></span>. Den tidigare k<span class=\"__5 _385\"></span>oppling<span class=\"__5 _384\"></span>en till u<span class=\"__5 _385\"></span>tdelnings\u00f6<span class=\"__5 _384\"></span>kning \u00e4r numera borttag<span class=\"__5 _384\"></span>en, i st\u00e4ll<span class=\"__5 _384\"></span>et \u00e4r grun<span class=\"__5 _384\"></span>den f\u00f6r av<span class=\"__5 _384\"></span>s\u00e4ttni<span class=\"__5 _384\"></span>ngar til<span class=\"__5 _384\"></span>l HI<span class=\"__5 _384\"></span>P 10 p<span class=\"__5 _384\"></span>rocent av \u00f6<span class=\"__5 _384\"></span>knin<span class=\"__5 _384\"></span>gen av bol<span class=\"__5 _384\"></span>agets v<span class=\"__5 _384\"></span>inst ef<span class=\"__5 _384\"></span>ter skat<span class=\"__5 _384\"></span>t mell<span class=\"__5 _384\"></span>an tv\u00e5 r<span class=\"__5 _384\"></span>\u00e4kensk<span class=\"__5 _384\"></span>aps\u00e5<span class=\"__5 _384\"></span>r i f\u00f6ljd<span class=\"__5 _384\"></span>. Vins<span class=\"__5 _384\"></span>t\u00f6knin<span class=\"__5 _384\"></span>gen be<span class=\"__5 _384\"></span>r\u00e4kna<span class=\"__5 _384\"></span>s p\u00e5 vin<span class=\"__5 _384\"></span>st efter s<span class=\"__5 _384\"></span>katt f\u00f6re avs<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>g till H<span class=\"__5 _384\"></span>IP<span class=\"__5 _387\"></span>. Vi<span class=\"__5 _384\"></span>d ber\u00e4<span class=\"__5 _384\"></span>knan<span class=\"__5 _384\"></span>det av avs\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l HI<span class=\"__5 _384\"></span>P f\u00f6r \u00e5r 2 sk<span class=\"__5 _384\"></span>a s\u00e5le<span class=\"__5 _384\"></span>des d<span class=\"__5 _384\"></span>et \u00e5rets vins<span class=\"__5 _384\"></span>t efter s<span class=\"__5 _384\"></span>katt j\u00e4m<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>f\u00f6ras m<span class=\"__5 _384\"></span>ot \u00e5r 1:s v<span class=\"__5 _384\"></span>inst ef<span class=\"__5 _384\"></span>ter skat<span class=\"__5 _384\"></span>t f\u00f6re avs\u00e4ttn<span class=\"__5 _384\"></span>ing till H<span class=\"__5 _384\"></span>I<span class=\"__5 _384\"></span>P<span class=\"__5 _387\"></span>. Detta f\u00f6r att b<span class=\"__5 _384\"></span>\u00e5da \u00e5ren s<span class=\"__5 _384\"></span>ka ha sam<span class=\"__5 _384\"></span>ma j\u00e4mf\u00f6re<span class=\"__5 _384\"></span>lseg<span class=\"__5 _384\"></span>rund<span class=\"__5 _384\"></span>, dv<span class=\"__5 _384\"></span>s vins<span class=\"__5 _384\"></span>t efter sk<span class=\"__5 _384\"></span>att f\u00f6re avs<span class=\"__5 _384\"></span>\u00e4tt-<span class=\"__5 _e5_1\"> </span>ning ti<span class=\"__5 _384\"></span>ll HI<span class=\"__5 _384\"></span>P<span class=\"__5 _387\"></span>. Den f\u00f6<span class=\"__5 _384\"></span>rsta avs<span class=\"__5 _384\"></span>\u00e4ttning<span class=\"__5 _384\"></span>en till H<span class=\"__5 _384\"></span>I<span class=\"__5 _384\"></span>P base<span class=\"__5 _384\"></span>rat p\u00e5 en v<span class=\"__5 _384\"></span>inst\u00f6k<span class=\"__5 _384\"></span>ning gjo<span class=\"__5 _384\"></span>rdes f\u00f6r r\u00e4ke<span class=\"__5 _384\"></span>nska<span class=\"__5 _384\"></span>ps\u00e5ret so<span class=\"__5 _384\"></span>m sluta<span class=\"__5 _384\"></span>de de<span class=\"__5 _384\"></span>n 30 nove<span class=\"__5 _384\"></span>mbe<span class=\"__5 _384\"></span>r 2013<span class=\"__5 _384\"></span>. Avs\u00e4ttn<span class=\"__5 _384\"></span>ing till H<span class=\"__5 _384\"></span>I<span class=\"__5 _384\"></span>P f\u00f6r ett r\u00e4ken<span class=\"__5 _384\"></span>skap<span class=\"__5 _384\"></span>s\u00e5r kostn<span class=\"__5 _384\"></span>adsf\u00f6r<span class=\"__5 _384\"></span>s und<span class=\"__5 _384\"></span>er det \u00e5r s<span class=\"__5 _384\"></span>om den h<span class=\"__5 _384\"></span>\u00e4nf\u00f6r sig ti<span class=\"__5 _384\"></span>ll. E<span class=\"__5 _384\"></span>xempe<span class=\"__5 _384\"></span>l: vi<span class=\"__5 _384\"></span>nsten efter s<span class=\"__5 _384\"></span>katt \u00e5<span class=\"__5 _384\"></span>r 1 \u00e4r 10<span class=\"__5 _384\"></span>0. Vi<span class=\"__5 _384\"></span>nsten efte<span class=\"__5 _384\"></span>r skat<span class=\"__5 _384\"></span>t \u00e5r 2 \u00e4r 13<span class=\"__5 _384\"></span>0, avs\u00e4t<span class=\"__5 _384\"></span>tning<span class=\"__5 _384\"></span>en ska d<span class=\"__5 _384\"></span>\u00e5 vara 3 oc<span class=\"__5 _384\"></span>h komme<span class=\"__5 _384\"></span>r att kostna<span class=\"__5 _384\"></span>ds<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>f\u00f6ras un<span class=\"__5 _384\"></span>der \u00e5r 2<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>Det fin<span class=\"__5 _384\"></span>ns ett tak s<span class=\"__5 _384\"></span>om tr\u00e4d<span class=\"__5 _384\"></span>er in f\u00f6r att b<span class=\"__5 _384\"></span>egr<span class=\"__5 _384\"></span>\u00e4nsa stor<span class=\"__5 _384\"></span>leken p<span class=\"__5 _384\"></span>\u00e5 avs\u00e4ttn<span class=\"__5 _384\"></span>inge<span class=\"__5 _384\"></span>n n\u00e4r vinst\u00f6kningen mellan tv\u00e5 \u00e5r kan ses som opropo<span class=\"__5 _384\"></span>rtionellt stor<span class=\"__5 _387\"></span>. T<span class=\"__5 _387\"></span>aket \u00e4r sat<span class=\"__5 _384\"></span>t till 2 proc<span class=\"__5 _384\"></span>ent av \u00e5rets vi<span class=\"__5 _384\"></span>nst efter s<span class=\"__5 _384\"></span>katt f\u00f6<span class=\"__5 _384\"></span>re avs\u00e4ttni<span class=\"__5 _384\"></span>ng till H<span class=\"__5 _384\"></span>IP<span class=\"__5 _387\"></span>. Avs\u00e4ttn<span class=\"__5 _384\"></span>ingar<span class=\"__5 _384\"></span>na till stif<span class=\"__5 _384\"></span>tels<span class=\"__5 _384\"></span>en ska p<span class=\"__5 _384\"></span>lac<span class=\"__5 _384\"></span>eras i H&amp;<span class=\"__5 _384\"></span>M-<span class=\"__5 _384\"></span>akti<span class=\"__5 _384\"></span>er<span class=\"__5 _385\"></span>. Ut\u00f6ver d<span class=\"__5 _384\"></span>etta finn<span class=\"__5 _384\"></span>s inget \u00e5tag<span class=\"__5 _384\"></span>ande f\u00f6r H<span class=\"__5 _384\"></span>&amp;M<span class=\"__5 _384\"></span>. I k<span class=\"__5 _385\"></span>oncernredovisni<span class=\"__5 _385\"></span>ngen redo<span class=\"__5 _385\"></span>visas kos<span class=\"__5 _385\"></span>tnaderna f<span class=\"__5 _385\"></span>\u00f6r bel\u00f6ningspr<span class=\"__5 _385\"></span>ogram<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>met enligt r<span class=\"__5 _385\"></span>egl<span class=\"__5 _384\"></span>erna f\u00f6r k<span class=\"__5 _385\"></span>ort<span class=\"__5 _384\"></span>fristiga vinstandels<span class=\"__5 _384\"></span>- och bonusplane<span class=\"__5 _384\"></span>r enligt IA<span class=\"__5 _384\"></span>S 19<span class=\"__5 _385\"></span>. Kostna<span class=\"__5 _384\"></span>dern<span class=\"__5 _384\"></span>a redov<span class=\"__5 _384\"></span>isas n\u00e4<span class=\"__5 _384\"></span>r bel<span class=\"__5 _384\"></span>opp<span class=\"__5 _384\"></span>et \u00e4r fastst<span class=\"__5 _384\"></span>\u00e4llt oc<span class=\"__5 _384\"></span>h en f\u00f6r-<span class=\"__5 _e5_1\"> </span>pliktelse<span class=\"__5 _385\"></span> f\u00f6rel<span class=\"__5 _385\"></span>igger<span class=\"__5 _385\"></span>. Beloppet \u00f6<span class=\"__5 _385\"></span>verf\u00f6rs till<span class=\"__5 _385\"></span> stift<span class=\"__5 _385\"></span>elsen under k<span class=\"__5 _385\"></span>ommande r\u00e4kenskaps\u00e5r<span class=\"__5 _e5_1\"> </span><span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>F\u00f6r 2<span class=\"__5 _384\"></span>023 till<span class=\"__5 _384\"></span>f\u00f6rdes avs<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>g till be<span class=\"__5 _384\"></span>l\u00f6n<span class=\"__5 _384\"></span>ings<span class=\"__5 _384\"></span>progra<span class=\"__5 _384\"></span>mmet M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 17<span class=\"__5 _384\"></span>7 (0) bas<span class=\"__5 _384\"></span>erat p\u00e5 gr<span class=\"__5 _384\"></span>unde<span class=\"__5 _384\"></span>n f\u00f6r avs\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l HI<span class=\"__5 _384\"></span>P som b<span class=\"__5 _384\"></span>esl<span class=\"__5 _384\"></span>utade<span class=\"__5 _384\"></span>s vid \u00e5r<span class=\"__5 _384\"></span>s<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>st\u00e4mm<span class=\"__5 _384\"></span>an 201<span class=\"__5 _384\"></span>3 och s<span class=\"__5 _384\"></span>om be<span class=\"__5 _384\"></span>sk<span class=\"__5 _384\"></span>rivs ova<span class=\"__5 _384\"></span>n.<span class=\"__5 _e5_1\"> </span>9<span class=\"__5 _387\"></span>. ME<span class=\"__5 _385\"></span>DELANT<span class=\"__5 _387\"></span>ALET<span class=\"__5 _385\"></span> ANST<span class=\"__5 _387\"></span>\u00c4LLD<span class=\"__5 _385\"></span>A<span class=\"__5 _e5_1\"> </span>2023<span class=\"__5 _e5_1\"> </span>T<span class=\"__5 _384\"></span>O<span class=\"__5 _384\"></span>TA<span class=\"__5 _386\"></span>LT<span class=\"__5 _e5_1\"> </span>A<span class=\"__5 _386\"></span>N<span class=\"__5 _386\"></span>D<span class=\"__5 _386\"></span>E<span class=\"__5 _384\"></span>L M\u00c4<span class=\"__5 _384\"></span>N %<span class=\"__5 _e5_1\"> </span>2<span class=\"__5 _384\"></span>0<span class=\"__5 _386\"></span>2<span class=\"__5 _386\"></span>2 <span class=\"__5 _389\"></span> T<span class=\"__5 _384\"></span>O<span class=\"__5 _384\"></span>TA<span class=\"__5 _386\"></span>LT<span class=\"__5 _e5_1\"> </span>A<span class=\"__5 _386\"></span>N<span class=\"__5 _386\"></span>D<span class=\"__5 _386\"></span>E<span class=\"__5 _384\"></span>L <span class=\"__5 _389\"></span> M\u00c4<span class=\"__5 _384\"></span>N %<span class=\"__5 _e5_1\"> </span>Sver<span class=\"__5 _384\"></span>ige<span class=\"__5 _408\"> </span><span class=\"ls0_5 ws0_5\">10 281<span class=\"__5 _b_4\"> </span><span class=\"ls2_5 ws2_5\">27<span class=\"__5 _e_5\"> </span><span class=\"ls26_5 ws29_5\">1<span class=\"__5 _384\"></span>0 4<span class=\"__5 _384\"></span>47<span class=\"__5 _a_5\"> </span></span>27<span class=\"__5 _e5_1\"> </span></span></span>Norge<span class=\"__5 _409\"> </span><span class=\"ls23_5 ws2a_5\">1 49<span class=\"__5 _384\"></span>9<span class=\"__5 _410\"> </span><span class=\"ls0_5 ws0_5\">7<span class=\"__5 _393\"> </span><span class=\"ls4_5 ws5_5\">1 663<span class=\"__5 _411\"> </span></span>8<span class=\"__5 _e5_1\"> </span></span></span>Danmark<span class=\"__5 _412\"> </span><span class=\"ls0_5 ws0_5\">1 37<span class=\"__5 _385\"></span>4<span class=\"__5 _413\"> </span>9<span class=\"__5 _393\"> </span>1 4<span class=\"__5 _384\"></span>36<span class=\"__5 _413\"> </span>8<span class=\"__5 _e5_1\"> </span></span>Storbritannien<span class=\"__5 _2a_5\"> </span><span class=\"ls0_5 ws0_5\">6 814<span class=\"__5 _a_5\"> </span><span class=\"ls27_5 ws2b_5\">25<span class=\"__5 _2b_5\"> </span></span>7 140<span class=\"__5 _a_5\"> </span><span class=\"ls27_5 ws2b_5\">25<span class=\"__5 _e5_1\"> </span></span></span>Sc<span class=\"__5 _384\"></span>hweiz<span class=\"__5 _2c_4\"> </span><span class=\"ls0_5 ws0_5\">1 64<span class=\"__5 _384\"></span>5<span class=\"__5 _400\"> </span><span class=\"ls32_5 ws28_5\">16<span class=\"__5 _393\"> </span><span class=\"ls28_5 ws23_5\">1 59<span class=\"__5 _384\"></span>9<span class=\"__5 _400\"> </span><span class=\"ls33_5 ws2d_5\">15<span class=\"__5 _e5_1\"> </span></span></span></span></span>T<span class=\"__5 _387\"></span>yskland<span class=\"__5 _2d_5\"> </span><span class=\"ls4_5 ws5_5\">10 568<span class=\"__5 _400\"> </span><span class=\"ls1e_5 ws1e_5\">17<span class=\"__5 _2e_4\"> </span><span class=\"ls0_5 ws0_5\">9 371<span class=\"__5 _a_5\"> </span><span class=\"ls11_5 ws12_5\">22<span class=\"__5 _e5_1\"> </span></span></span></span></span>Nede<span class=\"__5 _384\"></span>rl\u00e4nderna<span class=\"__5 _2f_4\"> </span><span class=\"ls22_5 ws2c_5\">2 192<span class=\"__5 _414\"> </span><span class=\"ls1e_5 ws1e_5\">17<span class=\"__5 _c_5\"> </span><span class=\"ls32_5 ws28_5\">2 282<span class=\"__5 _400\"> </span>16<span class=\"__5 _e5_1\"> </span></span></span></span>Belgien<span class=\"__5 _415\"> </span><span class=\"ls0_5 ws0_5\">1 973<span class=\"__5 _416\"> </span><span class=\"ls1a_5 ws1b_5\">29<span class=\"__5 _c_5\"> </span><span class=\"ls2e_5 ws2e_5\">2 07<span class=\"__5 _384\"></span>3<span class=\"__5 _416\"> </span><span class=\"ls32_5 ws28_5\">28<span class=\"__5 _e5_1\"> </span></span></span></span></span>\u00d6s<span class=\"__5 _384\"></span>ter<span class=\"__5 _384\"></span>ri<span class=\"__5 _384\"></span>ke<span class=\"__5 _417\"> </span><span class=\"ls25_5 ws2f_5\">1 756<span class=\"__5 _418\"> </span><span class=\"ls34_5 ws30_5\">12<span class=\"__5 _419\"> </span><span class=\"ls16_5 ws17_5\">1<span class=\"__5 _384\"></span> 7<span class=\"__5 _386\"></span>74<span class=\"__5 _418\"> </span></span>12<span class=\"__5 _e5_1\"> </span></span></span>Luxemburg<span class=\"__5 _420\"> </span><span class=\"ls22_5 ws2c_5\">198<span class=\"__5 _400\"> </span><span class=\"ls34_5 ws30_5\">12<span class=\"__5 _f_4\"> </span></span>197<span class=\"__5 _400\"> </span><span class=\"ls32_5 ws28_5\">16<span class=\"__5 _e5_1\"> </span></span></span>Finland<span class=\"__5 _421\"> </span><span class=\"ls1e_5 ws1e_5\">705<span class=\"__5 _413\"> </span><span class=\"ls0_5 ws0_5\">5<span class=\"__5 _1a_4\"> </span><span class=\"ls35_5 ws31_5\">778<span class=\"__5 _413\"> </span></span>5<span class=\"__5 _e5_1\"> </span></span></span>Fra<span class=\"__5 _384\"></span>nk<span class=\"__5 _384\"></span>ri<span class=\"__5 _384\"></span>ke<span class=\"__5 _422\"> </span><span class=\"ls2e_5 ws2e_5\">4 4<span class=\"__5 _384\"></span>42<span class=\"__5 _416\"> </span><span class=\"ls11_5 ws12_5\">22<span class=\"__5 _c_5\"> </span><span class=\"ls0_5 ws0_5\">4 646<span class=\"__5 _a_5\"> </span><span class=\"ls13_5 ws14_5\">23<span class=\"__5 _e5_1\"> </span></span></span></span></span>USA<span class=\"__5 _421\"> </span><span class=\"ls1f_5 ws1f_5\">10 24<span class=\"__5 _384\"></span>5<span class=\"__5 _a_5\"> </span><span class=\"ls32_5 ws28_5\">32<span class=\"__5 _393\"> </span><span class=\"ls22_5 ws2c_5\">11 19<span class=\"__5 _384\"></span>1<span class=\"__5 _416\"> </span><span class=\"ls37_5 ws33_5\">34<span class=\"__5 _e5_1\"> </span></span></span></span></span>Spanien<span class=\"__5 _423\"> </span><span class=\"ls28_5 ws23_5\">3 59<span class=\"__5 _384\"></span>1<span class=\"__5 _3a_4\"> </span><span class=\"ls35_5 ws31_5\">20<span class=\"__5 _3b_4\"> </span><span class=\"ls1c_5 ws1d_5\">3 947<span class=\"__5 _416\"> </span></span>20<span class=\"__5 _e5_1\"> </span></span></span>Polen<span class=\"__5 _3c_5\"> </span><span class=\"ls26_5 ws29_5\">5 852<span class=\"__5 _3a_4\"> </span><span class=\"ls35_5 ws31_5\">20<span class=\"__5 _401\"> </span><span class=\"ls0_5 ws0_5\">5 93<span class=\"__5 _384\"></span>0<span class=\"__5 _400\"> </span><span class=\"ls32_5 ws28_5\">16<span class=\"__5 _e5_1\"> </span></span></span></span></span>Tjeckien<span class=\"__5 _3d_4\"> </span><span class=\"ls2e_5 ws2e_5\">969<span class=\"__5 _400\"> </span><span class=\"ls17_5 ws18_5\">13<span class=\"__5 _2b_5\"> </span></span>1 075<span class=\"__5 _400\"> </span><span class=\"ls17_5 ws18_5\">13<span class=\"__5 _e5_1\"> </span></span></span>Por<span class=\"__5 _384\"></span>tu<span class=\"__5 _384\"></span>gal<span class=\"__5 _3e_5\"> </span><span class=\"ls26_5 ws29_5\">529<span class=\"__5 _400\"> </span><span class=\"ls33_5 ws2d_5\">15<span class=\"__5 _1f_4\"> </span><span class=\"ls1a_5 ws1b_5\">604<span class=\"__5 _400\"> </span></span>15<span class=\"__5 _e5_1\"> </span></span></span>Italien<span class=\"__5 _3c_5\"> </span><span class=\"ls38_5 ws34_5\">3<span class=\"__5 _384\"></span> 2<span class=\"__5 _384\"></span>67<span class=\"__5 _a_5\"> </span><span class=\"ls28_5 ws23_5\">26<span class=\"__5 _2b_5\"> </span><span class=\"ls15_5 ws16_5\">3<span class=\"__5 _384\"></span> 5<span class=\"__5 _384\"></span>51<span class=\"__5 _a_5\"> </span></span>26<span class=\"__5 _e5_1\"> </span></span></span>Kanada<span class=\"__5 _3f_4\"> </span><span class=\"ls28_5 ws23_5\">2 026<span class=\"__5 _400\"> </span><span class=\"ls17_5 ws18_5\">31<span class=\"__5 _2e_4\"> </span><span class=\"ls0_5 ws0_5\">1 704<span class=\"__5 _416\"> </span><span class=\"ls27_5 ws2b_5\">25<span class=\"__5 _e5_1\"> </span></span></span></span></span>Slovenien<span class=\"__5 _424\"> </span><span class=\"ls32_5 ws28_5\">168<span class=\"__5 _413\"> </span><span class=\"ls0_5 ws0_5\">5<span class=\"__5 _425\"> </span></span>163<span class=\"__5 _413\"> </span><span class=\"ls0_5 ws0_5\">5<span class=\"__5 _e5_1\"> </span></span></span>Irland<span class=\"__5 _426\"> </span><span class=\"ls38_5 ws34_5\">3<span class=\"__5 _384\"></span>61<span class=\"__5 _400\"> </span><span class=\"lsf_5 ws10_5\">18<span class=\"__5 _1f_4\"> </span><span class=\"ls12_5 ws13_5\">388<span class=\"__5 _400\"> </span><span class=\"ls32_5 ws28_5\">16<span class=\"__5 _e5_1\"> </span></span></span></span></span>Ungern<span class=\"__5 _427\"> </span><span class=\"ls15_5 ws16_5\">8<span class=\"__5 _384\"></span>76<span class=\"__5 _400\"> </span><span class=\"ls33_5 ws2d_5\">15<span class=\"__5 _1f_4\"> </span><span class=\"ls12_5 ws13_5\">888<span class=\"__5 _400\"> </span></span>14<span class=\"__5 _e5_1\"> </span></span></span>Slov<span class=\"__5 _384\"></span>akie<span class=\"__5 _384\"></span>n<span class=\"__5 _428\"> </span><span class=\"ls22_5 ws2c_5\">319<span class=\"__5 _400\"> </span><span class=\"ls17_5 ws18_5\">13<span class=\"__5 _429\"> </span><span class=\"ls32_5 ws28_5\">323<span class=\"__5 _400\"> </span><span class=\"ls33_5 ws2d_5\">14<span class=\"__5 _e5_1\"> </span></span></span></span></span>Grekland<span class=\"__5 _428\"> </span><span class=\"ls28_5 ws23_5\">959<span class=\"__5 _400\"> </span><span class=\"ls32_5 ws28_5\">1<span class=\"__5 _385\"></span>6<span class=\"__5 _399\"> </span><span class=\"ls39_5 ws35_5\">973<span class=\"__5 _414\"> </span><span class=\"ls1e_5 ws1e_5\">17<span class=\"__5 _e5_1\"> </span></span></span></span></span>Kina<span class=\"__5 _430\"> </span><span class=\"ls0_5 ws0_5\">5 232<span class=\"__5 _400\"> </span><span class=\"ls11_5 ws12_5\">21<span class=\"__5 _431\"> </span><span class=\"ls26_5 ws29_5\">6 562<span class=\"__5 _a_5\"> </span><span class=\"ls13_5 ws14_5\">23<span class=\"__5 _e5_1\"> </span></span></span></span></span>Hongkong<span class=\"__5 _408\"> </span><span class=\"ls38_5 ws34_5\">4<span class=\"__5 _384\"></span>61<span class=\"__5 _416\"> </span></span>35<span class=\"__5 _429\"> </span><span class=\"ls28_5 ws23_5\">526<span class=\"__5 _416\"> </span><span class=\"ls4_5 ws5_5\">36<span class=\"__5 _e5_1\"> </span></span></span>Japan<span class=\"__5 _432\"> </span><span class=\"ls23_5 ws2a_5\">1 8<span class=\"__5 _384\"></span>49<span class=\"__5 _416\"> </span><span class=\"ls28_5 ws23_5\">26<span class=\"__5 _2e_4\"> </span><span class=\"ls0_5 ws0_5\">1 789<span class=\"__5 _a_5\"> </span></span>26<span class=\"__5 _e5_1\"> </span></span></span>Rys<span class=\"__5 _384\"></span>sland<span class=\"__5 _e5_1\"> </span>1<span class=\"__5 _e5_1\"> </span>249<span class=\"__5 _416\"> </span><span class=\"ls39_5 ws35_5\">39<span class=\"__5 _2b_5\"> </span><span class=\"ls38_5 ws34_5\">3 8<span class=\"__5 _386\"></span>61<span class=\"__5 _a_5\"> </span><span class=\"ls13_5 ws14_5\">23<span class=\"__5 _e5_1\"> </span></span></span></span>Syd<span class=\"__5 _384\"></span>kor<span class=\"__5 _384\"></span>ea<span class=\"__5 _412\"> </span><span class=\"ls0_5 ws0_5\">1 12<span class=\"__5 _384\"></span>7<span class=\"__5 _a_5\"> </span><span class=\"ls1f_5 ws1f_5\">24<span class=\"__5 _419\"> </span><span class=\"ls1c_5 ws1d_5\">1 0<span class=\"__5 _384\"></span>41<span class=\"__5 _416\"> </span><span class=\"ls27_5 ws2b_5\">25<span class=\"__5 _e5_1\"> </span></span></span></span></span>T\u00fcr<span class=\"__5 _384\"></span>ki<span class=\"__5 _384\"></span>ye<span class=\"__5 _433\"> </span><span class=\"ls0_5 ws0_5\">1 43<span class=\"__5 _384\"></span>5<span class=\"__5 _a_5\"> </span>37<span class=\"__5 _2b_5\"> </span>1 439<span class=\"__5 _416\"> </span><span class=\"ls3c_5 ws38_5\">44<span class=\"__5 _e5_1\"> </span></span></span>Rum\u00e4nien<span class=\"__5 _4a_5\"> </span><span class=\"ls0_5 ws0_5\">1 04<span class=\"__5 _384\"></span>3<span class=\"__5 _400\"> </span><span class=\"lsf_5 ws10_5\">18<span class=\"__5 _1f_4\"> </span><span class=\"ls39_5 ws35_5\">998<span class=\"__5 _418\"> </span><span class=\"ls1e_5 ws1e_5\">17<span class=\"__5 _e5_1\"> </span></span></span></span></span>K<span class=\"__5 _384\"></span>roatie<span class=\"__5 _384\"></span>n<span class=\"__5 _4b_5\"> </span><span class=\"ls16_5 ws17_5\">2<span class=\"__5 _384\"></span>74<span class=\"__5 _4c_5\"> </span><span class=\"ls0_5 ws0_5\">6<span class=\"__5 _429\"> </span><span class=\"ls32_5 ws28_5\">283<span class=\"__5 _413\"> </span></span>8<span class=\"__5 _e5_1\"> </span></span></span>Singapor<span class=\"__5 _385\"></span>e<span class=\"__5 _4d_4\"> </span><span class=\"ls39_5 ws35_5\">389<span class=\"__5 _416\"> </span><span class=\"ls37_5 ws33_5\">34<span class=\"__5 _1a_4\"> </span><span class=\"lsf_5 ws10_5\">301<span class=\"__5 _3a_4\"> </span><span class=\"ls4_5 ws5_5\">33<span class=\"__5 _e5_1\"> </span></span></span></span></span>Bulgarien<span class=\"__5 _423\"> </span><span class=\"ls18_5 ws19_5\">335<span class=\"__5 _4e_5\"> </span><span class=\"ls33_5 ws2d_5\">15<span class=\"__5 _429\"> </span><span class=\"ls39_5 ws35_5\">298<span class=\"__5 _3a_4\"> </span><span class=\"ls35_5 ws31_5\">20<span class=\"__5 _e5_1\"> </span></span></span></span></span>Lettland<span class=\"__5 _4f_5\"> </span><span class=\"ls34_5 ws30_5\">121<span class=\"__5 _3a_4\"> </span><span class=\"ls35_5 ws31_5\">20<span class=\"__5 _1a_4\"> </span><span class=\"ls3_5 ws3_5\">106<span class=\"__5 _4e_5\"> </span><span class=\"ls32_5 ws28_5\">16<span class=\"__5 _e5_1\"> </span></span></span></span></span>Malaysia<span class=\"__5 _434\"> </span><span class=\"ls39_5 ws35_5\">857<span class=\"__5 _416\"> </span><span class=\"ls23_5 ws2a_5\">49<span class=\"__5 _1f_4\"> </span></span>89<span class=\"__5 _384\"></span>0<span class=\"__5 _416\"> </span><span class=\"ls23_5 ws2a_5\">49<span class=\"__5 _e5_1\"> </span></span></span>M<span class=\"__5 _384\"></span>exi<span class=\"__5 _384\"></span>ko<span class=\"__5 _3d_4\"> </span><span class=\"ls0_5 ws0_5\">2 10<span class=\"__5 _384\"></span>0<span class=\"__5 _b_4\"> </span><span class=\"ls26_5 ws29_5\">47<span class=\"__5 _3b_4\"> </span></span>1 9<span class=\"__5 _384\"></span>08<span class=\"__5 _b_4\"> </span><span class=\"ls26_5 ws29_5\">47<span class=\"__5 _e5_1\"> </span></span></span>Chile<span class=\"__5 _430\"> </span><span class=\"ls15_5 ws16_5\">1 8<span class=\"__5 _386\"></span>51<span class=\"__5 _418\"> </span><span class=\"ls1c_5 ws1d_5\">41<span class=\"__5 _435\"> </span><span class=\"ls2e_5 ws2e_5\">2 070<span class=\"__5 _a_5\"> </span>42<span class=\"__5 _e5_1\"> </span></span></span></span>Litauen<span class=\"__5 _436\"> </span><span class=\"ls32_5 ws28_5\">216<span class=\"__5 _413\"> </span><span class=\"ls0_5 ws0_5\">9<span class=\"__5 _425\"> </span><span class=\"ls4_5 ws5_5\">210<span class=\"__5 _4c_5\"> </span></span>7<span class=\"__5 _e5_1\"> </span></span></span>Serbien<span class=\"__5 _437\"> </span><span class=\"ls39_5 ws35_5\">239<span class=\"__5 _418\"> </span><span class=\"ls1e_5 ws1e_5\">17<span class=\"__5 _398\"> </span><span class=\"ls17_5 ws18_5\">231<span class=\"__5 _4e_5\"> </span><span class=\"ls32_5 ws28_5\">16<span class=\"__5 _e5_1\"> </span></span></span></span></span>Estland<span class=\"__5 _438\"> </span><span class=\"ls22_5 ws2c_5\">197<span class=\"__5 _413\"> </span><span class=\"ls0_5 ws0_5\">6<span class=\"__5 _425\"> </span></span>199<span class=\"__5 _413\"> </span><span class=\"ls0_5 ws0_5\">5<span class=\"__5 _e5_1\"> </span></span></span>Australien<span class=\"__5 _439\"> </span><span class=\"ls0_5 ws0_5\">1 036<span class=\"__5 _b_4\"> </span></span>27<span class=\"__5 _440\"> </span><span class=\"ls26_5 ws29_5\">1 527<span class=\"__5 _b_4\"> </span></span>27<span class=\"__5 _e5_1\"> </span>Filippinerna<span class=\"__5 _441\"> </span><span class=\"ls16_5 ws17_5\">74<span class=\"__5 _384\"></span>3<span class=\"__5 _4e_5\"> </span><span class=\"ls26_5 ws29_5\">47<span class=\"__5 _f_4\"> </span><span class=\"ls34_5 ws30_5\">7<span class=\"__5 _384\"></span>12<span class=\"__5 _442\"> </span><span class=\"ls3_5 ws3_5\">50<span class=\"__5 _e5_1\"> </span></span></span></span></span>Ta<span class=\"__5 _386\"></span>i<span class=\"__5 _386\"></span>w<span class=\"__5 _386\"></span>a<span class=\"__5 _386\"></span>n<span class=\"__5 _443\"> </span><span class=\"ls32_5 ws28_5\">280<span class=\"__5 _416\"> </span><span class=\"ls1a_5 ws1b_5\">29<span class=\"__5 _429\"> </span></span>285<span class=\"__5 _3a_4\"> </span>28<span class=\"__5 _e5_1\"> </span></span>2023<span class=\"__5 _e5_1\"> </span>T<span class=\"__5 _384\"></span>O<span class=\"__5 _384\"></span>TA<span class=\"__5 _386\"></span>LT<span class=\"__5 _e5_1\"> </span>A<span class=\"__5 _386\"></span>N<span class=\"__5 _386\"></span>D<span class=\"__5 _386\"></span>E<span class=\"__5 _384\"></span>L M\u00c4<span class=\"__5 _384\"></span>N %<span class=\"__5 _e5_1\"> </span>2<span class=\"__5 _384\"></span>0<span class=\"__5 _386\"></span>2<span class=\"__5 _386\"></span>2 <span class=\"__5 _389\"></span> T<span class=\"__5 _384\"></span>O<span class=\"__5 _384\"></span>TA<span class=\"__5 _386\"></span>LT<span class=\"__5 _e5_1\"> </span>A<span class=\"__5 _386\"></span>N<span class=\"__5 _386\"></span>D<span class=\"__5 _386\"></span>E<span class=\"__5 _384\"></span>L <span class=\"__5 _389\"></span> M\u00c4<span class=\"__5 _384\"></span>N %<span class=\"__5 _e5_1\"> </span>Per<span class=\"__5 _384\"></span>u<span class=\"__5 _5b_4\"> </span><span class=\"ls17_5 ws18_5\">713<span class=\"__5 _416\"> </span><span class=\"ls14_5 ws15_5\">45<span class=\"__5 _1f_4\"> </span><span class=\"ls32_5 ws28_5\">6<span class=\"__5 _384\"></span>82<span class=\"__5 _b_4\"> </span></span></span></span>47<span class=\"__5 _e5_1\"> </span>Macao<span class=\"__5 _5b_4\"> </span><span class=\"ls0_5 ws0_5\">0<span class=\"__5 _4c_5\"> </span>\u2013<span class=\"__5 _4e_5\"> </span><span class=\"ls4_5 ws5_5\">10<span class=\"__5 _442\"> </span><span class=\"ls14_5 ws15_5\">40<span class=\"__5 _e5_1\"> </span></span></span></span>Indien<span class=\"__5 _4b_5\"> </span><span class=\"ls0_5 ws0_5\">2 466<span class=\"__5 _418\"> </span><span class=\"ls38_5 ws34_5\">61<span class=\"__5 _435\"> </span></span>2 2<span class=\"__5 _384\"></span>28<span class=\"__5 _416\"> </span><span class=\"ls26_5 ws29_5\">62<span class=\"__5 _e5_1\"> </span></span></span>Sydafrika<span class=\"__5 _5c_4\"> </span><span class=\"ls0_5 ws0_5\">1 04<span class=\"__5 _384\"></span>3<span class=\"__5 _3a_4\"> </span><span class=\"ls4_5 ws5_5\">36<span class=\"__5 _440\"> </span><span class=\"ls22_5 ws2c_5\">1 0<span class=\"__5 _384\"></span>19<span class=\"__5 _3a_4\"> </span><span class=\"ls3f_5 ws3b_5\">43<span class=\"__5 _e5_1\"> </span></span></span></span></span>Puerto Rico<span class=\"__5 _5d_4\"> </span><span class=\"ls4_5 ws5_5\">58<span class=\"__5 _3a_4\"> </span><span class=\"ls37_5 ws33_5\">34<span class=\"__5 _3a_4\"> </span><span class=\"ls26_5 ws29_5\">62<span class=\"__5 _416\"> </span><span class=\"ls39_5 ws35_5\">39<span class=\"__5 _e5_1\"> </span></span></span></span></span>Cypern<span class=\"__5 _5e_4\"> </span><span class=\"ls37_5 ws33_5\">54<span class=\"__5 _442\"> </span><span class=\"ls4_5 ws5_5\">33<span class=\"__5 _3a_4\"> </span><span class=\"ls28_5 ws23_5\">59<span class=\"__5 _b_4\"> </span><span class=\"ls2_5 ws2_5\">27<span class=\"__5 _e5_1\"> </span></span></span></span></span>Nya Zeeland<span class=\"__5 _5f_4\"> </span><span class=\"ls15_5 ws16_5\">251<span class=\"__5 _a_5\"> </span><span class=\"ls32_5 ws28_5\">28<span class=\"__5 _425\"> </span>2<span class=\"__5 _384\"></span>16<span class=\"__5 _416\"> </span>28<span class=\"__5 _e5_1\"> </span></span></span>Kazakstan<span class=\"__5 _412\"> </span><span class=\"ls28_5 ws23_5\">359<span class=\"__5 _3a_4\"> </span><span class=\"ls12_5 ws13_5\">30<span class=\"__5 _399\"> </span></span></span>272<span class=\"__5 _400\"> </span><span class=\"ls17_5 ws18_5\">31<span class=\"__5 _e5_1\"> </span></span>Colombia<span class=\"__5 _417\"> </span><span class=\"ls0_5 ws0_5\">1 2<span class=\"__5 _384\"></span>14<span class=\"__5 _b_4\"> </span><span class=\"ls26_5 ws29_5\">47<span class=\"__5 _429\"> </span><span class=\"ls28_5 ws23_5\">359<span class=\"__5 _a_5\"> </span><span class=\"ls23_5 ws2a_5\">49<span class=\"__5 _e5_1\"> </span></span></span></span></span>Island<span class=\"__5 _444\"> </span><span class=\"ls40_5 ws3c_5\">77<span class=\"__5 _400\"> </span><span class=\"ls1e_5 ws1e_5\">17<span class=\"__5 _a_5\"> </span><span class=\"lsf_5 ws10_5\">79<span class=\"__5 _4e_5\"> </span><span class=\"ls33_5 ws2d_5\">15<span class=\"__5 _e5_1\"> </span></span></span></span></span>Vietnam<span class=\"__5 _3e_5\"> </span><span class=\"ls26_5 ws29_5\">3<span class=\"__5 _384\"></span>62<span class=\"__5 _3a_4\"> </span><span class=\"ls3f_5 ws3b_5\">43<span class=\"__5 _399\"> </span><span class=\"ls0_5 ws0_5\">378<span class=\"__5 _416\"> </span></span>43<span class=\"__5 _e5_1\"> </span></span></span>Ge<span class=\"__5 _384\"></span>orgi<span class=\"__5 _384\"></span>en<span class=\"__5 _437\"> </span><span class=\"ls21_5 ws21_5\">91<span class=\"__5 _445\"> </span><span class=\"ls22_5 ws2c_5\">11<span class=\"__5 _3a_4\"> </span><span class=\"ls2e_5 ws2e_5\">96<span class=\"__5 _4e_5\"> </span><span class=\"ls4_5 ws5_5\">10<span class=\"__5 _e5_1\"> </span></span></span></span></span>Ukraina<span class=\"__5 _3c_5\"> </span><span class=\"ls4_5 ws5_5\">336<span class=\"__5 _3a_4\"> </span><span class=\"ls13_5 ws14_5\">23<span class=\"__5 _429\"> </span><span class=\"ls1f_5 ws1f_5\">24<span class=\"__5 _384\"></span>3<span class=\"__5 _a_5\"> </span></span>23<span class=\"__5 _e5_1\"> </span></span></span>Uruguay<span class=\"__5 _446\"> </span><span class=\"ls27_5 ws2b_5\">250<span class=\"__5 _3a_4\"> </span><span class=\"ls12_5 ws13_5\">30<span class=\"__5 _1a_4\"> </span><span class=\"ls15_5 ws16_5\">276<span class=\"__5 _418\"> </span><span class=\"ls17_5 ws18_5\">31<span class=\"__5 _e5_1\"> </span></span></span></span></span>Bosnien-<span class=\"__5 _e5_1\"> </span>He<span class=\"__5 _384\"></span>rce<span class=\"__5 _384\"></span>go<span class=\"__5 _384\"></span>vin<span class=\"__5 _384\"></span>a<span class=\"__5 _447\"> </span><span class=\"ls1c_5 ws1d_5\">41<span class=\"__5 _4e_5\"> </span><span class=\"ls4_5 ws5_5\">10<span class=\"__5 _442\"> </span><span class=\"ls14_5 ws15_5\">40<span class=\"__5 _411\"> </span><span class=\"ls0_5 ws0_5\">8<span class=\"__5 _e5_1\"> </span></span></span></span></span>Belarus<span class=\"__5 _e5_1\"> </span>1 <span class=\"__5 _438\"> </span><span class=\"ff1_5 ls11_5 ws12_5\">21<span class=\"__5 _a_5\"> </span><span class=\"ls1f_5 ws1f_5\">24<span class=\"__5 _a_5\"> </span><span class=\"ls2e_5 ws2e_5\">42<span class=\"__5 _416\"> </span><span class=\"ls28_5 ws23_5\">26<span class=\"__5 _e5_1\"> </span></span></span></span></span>Nordmak<span class=\"__5 _385\"></span>edonien<span class=\"__5 _448\"> </span><span class=\"ls32_5 ws28_5\">28<span class=\"__5 _4e_5\"> </span><span class=\"lsf_5 ws10_5\">18<span class=\"__5 _a_5\"> </span><span class=\"ls2_5 ws2_5\">27<span class=\"__5 _445\"> </span><span class=\"ls22_5 ws2c_5\">11<span class=\"__5 _e5_1\"> </span></span></span></span></span>Ecuador<span class=\"__5 _3d_4\"> </span>508<span class=\"__5 _a_5\"> </span><span class=\"ls2e_5 ws2e_5\">42<span class=\"__5 _398\"> </span><span class=\"ls1c_5 ws1d_5\">415<span class=\"__5 _418\"> </span>41<span class=\"__5 _e5_1\"> </span></span></span>Kosovo<span class=\"__5 _449\"> </span><span class=\"ls3c_5 ws38_5\">44<span class=\"__5 _3a_4\"> </span><span class=\"ls27_5 ws2b_5\">25<span class=\"__5 _3a_4\"> </span><span class=\"ls4_5 ws5_5\">36<span class=\"__5 _4e_5\"> </span><span class=\"ls17_5 ws18_5\">31<span class=\"__5 _e5_1\"> </span></span></span></span></span>Albanien<span class=\"__5 _4f_5\"> </span><span class=\"ls32_5 ws28_5\">32<span class=\"__5 _411\"> </span><span class=\"ls0_5 ws0_5\">9<span class=\"__5 _410\"> </span>\u2013<span class=\"__5 _4c_5\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span>\u00d6vriga l\u00e4nd<span class=\"__5 _384\"></span>er<span class=\"__5 _450\"> </span><span class=\"ls15_5 ws16_5\">51<span class=\"__5 _384\"></span>2<span class=\"__5 _4e_5\"> </span><span class=\"ls16_5 ws17_5\">74<span class=\"__5 _429\"> </span><span class=\"ls1a_5 ws1b_5\">604<span class=\"__5 _400\"> </span><span class=\"ls38_5 ws34_5\">61<span class=\"__5 _e5_1\"> </span></span></span></span></span>T<span class=\"__5 _387\"></span>otalt<span class=\"__5 _412\"> </span><span class=\"ls1_5 ws1_5\">10<span class=\"__5 _385\"></span>1 103<span class=\"__5 _451\"> </span><span class=\"ls13_5 ws14_5\">26<span class=\"__5 _452\"> </span><span class=\"ls0_5 ws0_5\">10<span class=\"__5 _384\"></span>6 522<span class=\"__5 _442\"> </span><span class=\"ls11_5 ws12_5\">25<span class=\"__5 _e5_1\"> </span></span></span></span></span>1) <span class=\"__5 _453\"> </span>Verks<span class=\"__5 _384\"></span>amh<span class=\"__5 _384\"></span>eten i R<span class=\"__5 _384\"></span>yss<span class=\"__5 _384\"></span>lan<span class=\"__5 _384\"></span>d och B<span class=\"__5 _384\"></span>ela<span class=\"__5 _384\"></span>rus av<span class=\"__5 _384\"></span>ve<span class=\"__5 _384\"></span>ck<span class=\"__5 _384\"></span>lad<span class=\"__5 _384\"></span>es un<span class=\"__5 _384\"></span>der r\u00e4<span class=\"__5 _384\"></span>kens<span class=\"__5 _384\"></span>kap<span class=\"__5 _384\"></span>s\u00e5ret 2<span class=\"__5 _384\"></span>022<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>10.<span class=\"__5 _385\"></span> A<span class=\"__5 _387\"></span>VSK<span class=\"__5 _384\"></span>RIVNINGAR<span class=\"__5 _385\"></span> OCH NED<span class=\"__5 _385\"></span>SK<span class=\"__5 _384\"></span>RIVNINGAR<span class=\"__5 _385\"></span> Vid r<span class=\"__5 _385\"></span>edovisni<span class=\"__5 _385\"></span>ng av<span class=\"__5 _385\"></span> nedskrivnin<span class=\"__5 _385\"></span>gar t<span class=\"__5 _385\"></span>ill\u00e4mpa<span class=\"__5 _385\"></span>s IAS 36 Nedskri<span class=\"__5 _385\"></span>vningar<span class=\"__5 _387\"></span>. Avsk<span class=\"__5 _384\"></span>riv<span class=\"__5 _384\"></span>ninga<span class=\"__5 _384\"></span>r har be<span class=\"__5 _384\"></span>r\u00e4kn<span class=\"__5 _384\"></span>ats till 12,<span class=\"__5 _384\"></span>5 proc<span class=\"__5 _384\"></span>ent av inventa<span class=\"__5 _384\"></span>rier<span class=\"__5 _384\"></span>s och hyre<span class=\"__5 _384\"></span>s-<span class=\"__5 _e5_1\"> </span>r\u00e4tters a<span class=\"__5 _384\"></span>nskaf<span class=\"__5 _384\"></span>fnin<span class=\"__5 _384\"></span>gsv\u00e4<span class=\"__5 _384\"></span>rden sa<span class=\"__5 _384\"></span>mt till 20 pro<span class=\"__5 _384\"></span>cent p<span class=\"__5 _384\"></span>\u00e5 datorutrus<span class=\"__5 _384\"></span>tning o<span class=\"__5 _384\"></span>ch bilar<span class=\"__5 _385\"></span>. Avskrivningar p\u00e5 balanserade ut<span class=\"__5 _384\"></span>vecklingsutgifter ber\u00e4knas till 10<span class=\"__5 _384\"></span>-20 proc<span class=\"__5 _384\"></span>ent av ans<span class=\"__5 _384\"></span>kaff<span class=\"__5 _384\"></span>nings<span class=\"__5 _384\"></span>v\u00e4rdet<span class=\"__5 _384\"></span>. Byggn<span class=\"__5 _384\"></span>ader av<span class=\"__5 _384\"></span>sk<span class=\"__5 _384\"></span>rivs m<span class=\"__5 _384\"></span>ed 3 pro<span class=\"__5 _384\"></span>cent av ans<span class=\"__5 _384\"></span>kaffn<span class=\"__5 _384\"></span>ings<span class=\"__5 _384\"></span>v\u00e4rden<span class=\"__5 _384\"></span>a. P\u00e5 mar<span class=\"__5 _384\"></span>kv\u00e4<span class=\"__5 _384\"></span>rden g\u00f6<span class=\"__5 _384\"></span>rs ing<span class=\"__5 _384\"></span>en avs<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>vnin<span class=\"__5 _384\"></span>g<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span> \u00c5<span class=\"__5 _384\"></span>rets avskriv<span class=\"__5 _384\"></span>ningar f<span class=\"__5 _385\"></span>\u00f6rdelar sig i resultatr\u00e4kningen enligt tabellen nedan.<span class=\"__5 _e5_1\"> </span>KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _1a_4\"> </span><span class=\"ls44_5 ws3f_5\">MODERBOLAGET<span class=\"__5 _e5_1\"> </span></span>2023<span class=\"__5 _3b_4\"> </span><span class=\"ls0_5 ws0_5\">2<span class=\"__5 _384\"></span>0<span class=\"__5 _386\"></span>2<span class=\"__5 _386\"></span>2 <span class=\"__5 _431\"> </span></span>2023<span class=\"__5 _387\"></span> <span class=\"__5 _431\"> </span>2022<span class=\"__5 _e5_1\"> </span>Kostnad s\u00e5lda varor<span class=\"__5 _b_4\"> </span><span class=\"ls22_5 ws2c_5\">2 111<span class=\"__5 _c_5\"> </span><span class=\"ls0_5 ws0_5\">1 70<span class=\"__5 _384\"></span>9<span class=\"__5 _6a_3\"> </span>\u2013<span class=\"__5 _6a_3\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span>F\u00f6rs\u00e4ljnings<span class=\"__5 _384\"></span>kostnad<span class=\"__5 _6b_4\"> </span><span class=\"ls16_5 ws17_5\">1<span class=\"__5 _384\"></span>9<span class=\"__5 _384\"></span> 9<span class=\"__5 _384\"></span>74<span class=\"__5 _1e_5\"> </span><span class=\"ls22_5 ws2c_5\">19<span class=\"__5 _384\"></span> 928<span class=\"__5 _6a_3\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _6a_3\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Administrat<span class=\"__5 _385\"></span>ions<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>kostnad<span class=\"__5 _438\"> </span><span class=\"ls39_5 ws35_5\">870<span class=\"__5 _6c_3\"> </span><span class=\"ls1c_5 ws1d_5\">942<span class=\"__5 _a_5\"> </span><span class=\"ls33_5 ws2d_5\">14<span class=\"__5 _6d_3\"> </span><span class=\"ls0_5 ws0_5\">20 </span></span></span></span>T<span class=\"__5 _387\"></span>otalt<span class=\"__5 _e5_1\"> </span>1 <span class=\"__5 _2c_4\"> </span><span class=\"ls11_5 ws12_5\">22<span class=\"__5 _385\"></span> 955<span class=\"__5 _6e_3\"> </span><span class=\"ls0_5 ws0_5\">22 57<span class=\"__5 _384\"></span>9<span class=\"__5 _442\"> </span><span class=\"lsf_5 ws10_5\">14<span class=\"__5 _f_4\"> </span></span>2<span class=\"__5 _384\"></span>0 </span></span>1) <span class=\"__5 _453\"> </span>Varav ne<span class=\"__5 _384\"></span>dsk<span class=\"__5 _384\"></span>ri<span class=\"__5 _384\"></span>vnin<span class=\"__5 _384\"></span>gar o<span class=\"__5 _384\"></span>ch f\u00f6r<span class=\"__5 _384\"></span>lus<span class=\"__5 _384\"></span>ter vi<span class=\"__5 _384\"></span>d utran<span class=\"__5 _384\"></span>ger<span class=\"__5 _384\"></span>ing<span class=\"__5 _384\"></span>ar f\u00f6r ko<span class=\"__5 _384\"></span>nce<span class=\"__5 _384\"></span>rne<span class=\"__5 _384\"></span>n om M<span class=\"__5 _384\"></span>SEK 7<span class=\"__5 _384\"></span>70 (<span class=\"__5 _384\"></span>1 494) oc<span class=\"__5 _384\"></span>h 0 (0) f\u00f6<span class=\"__5 _384\"></span>r mod<span class=\"__5 _384\"></span>erb<span class=\"__5 _384\"></span>ola<span class=\"__5 _384\"></span>get<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>Avskrivningar avse<span class=\"__5 _384\"></span>ende nyttjander\u00e4ttstillg\u00e5ngar ing\u00e5r ovan f<span class=\"__5 _385\"></span>\u00f6r koncer<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>nen m<span class=\"__5 _384\"></span>ed M<span class=\"__5 _384\"></span>SE<span class=\"__5 _384\"></span>K 13 117 (12 105) f\u00f6<span class=\"__5 _384\"></span>rdelat p\u00e5 kos<span class=\"__5 _384\"></span>tnad s\u00e5<span class=\"__5 _384\"></span>ld vara M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 1 107 (81<span class=\"__5 _384\"></span>0), f\u00f6<span class=\"__5 _384\"></span>rs\u00e4l<span class=\"__5 _384\"></span>jning<span class=\"__5 _384\"></span>skostna<span class=\"__5 _384\"></span>d MS<span class=\"__5 _384\"></span>EK 11 599 (1<span class=\"__5 _384\"></span>0 950) s<span class=\"__5 _384\"></span>amt admi<span class=\"__5 _384\"></span>nistratio<span class=\"__5 _384\"></span>ns<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>kostnad M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 411 (34<span class=\"__5 _384\"></span>5). Redovisat v\u00e4rde av<span class=\"__5 _385\"></span> anl\u00e4ggning<span class=\"__5 _384\"></span>stillg\u00e5ngar pr\u00f6v<span class=\"__5 _385\"></span>as om indikation p\u00e5  <span class=\"__5 _389\"></span>nedskrivningsbehov f<span class=\"__5 _385\"></span>\u00f6religger<span class=\"__5 _387\"></span>. Om t<span class=\"__5 _385\"></span>illg\u00e5ngens eller<span class=\"__5 _385\"></span> den kassagenere<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>rande enhe<span class=\"__5 _385\"></span>tens<span class=\"__5 _385\"></span> redovisade v<span class=\"__5 _385\"></span>\u00e4rde, f<span class=\"__5 _385\"></span>\u00f6r vilken<span class=\"__5 _385\"></span> det f<span class=\"__5 _385\"></span>\u00f6religger en<span class=\"__5 _385\"></span> indikat<span class=\"__5 _385\"></span>ion p\u00e5 nedskrivningsbehov<span class=\"__5 _385\"></span>, \u00f6v<span class=\"__5 _385\"></span>erstiger \u00e5<span class=\"__5 _385\"></span>tervinningsv\u00e4r<span class=\"__5 _385\"></span>det (de<span class=\"__5 _385\"></span>t h\u00f6gsta a<span class=\"__5 _385\"></span>v nett<span class=\"__5 _385\"></span>of\u00f6r<span class=\"__5 _385\"></span>s\u00e4ljningsv\u00e4<span class=\"__5 _385\"></span>rdet<span class=\"__5 _385\"></span> och nyttjande<span class=\"__5 _385\"></span>v\u00e4rde<span class=\"__5 _385\"></span>t), reduceras<span class=\"__5 _385\"></span> det r<span class=\"__5 _385\"></span>edovisade v\u00e4rde<span class=\"__5 _385\"></span>t til<span class=\"__5 _385\"></span>l tillg\u00e5ngens<span class=\"__5 _385\"></span> eller den kassagener<span class=\"__5 _385\"></span>erade enhe<span class=\"__5 _385\"></span>tens \u00e5<span class=\"__5 _385\"></span>tervinnings<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>v\u00e4rde<span class=\"__5 _384\"></span>. Eventuel<span class=\"__5 _384\"></span>l ned<span class=\"__5 _384\"></span>skr<span class=\"__5 _384\"></span>ivni<span class=\"__5 _384\"></span>ng redov<span class=\"__5 _384\"></span>isa<span class=\"__5 _384\"></span>s i resultatr\u00e4k<span class=\"__5 _384\"></span>nin<span class=\"__5 _384\"></span>gen so<span class=\"__5 _384\"></span>m huv<span class=\"__5 _384\"></span>ud<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>sakligen f\u00f6rs\u00e4ljnings<span class=\"__5 _384\"></span>kostnader<span class=\"__5 _387\"></span>. Upp<span class=\"__5 _384\"></span>skattningen av \u00e5<span class=\"__5 _385\"></span>terv<span class=\"__5 _384\"></span>inningsv\u00e4rdet \u00e4r f\u00f6rk<span class=\"__5 _384\"></span>nipp<span class=\"__5 _384\"></span>ad me<span class=\"__5 _384\"></span>d antagan<span class=\"__5 _384\"></span>den k<span class=\"__5 _384\"></span>ring fr<span class=\"__5 _384\"></span>amtida kas<span class=\"__5 _384\"></span>safl<span class=\"__5 _384\"></span>\u00f6d<span class=\"__5 _384\"></span>en oc<span class=\"__5 _384\"></span>h d\u00e4rme<span class=\"__5 _384\"></span>d en viss os\u00e4k<span class=\"__5 _385\"></span>erhet.<span class=\"__5 _e5_1\"> </span>Den generel<span class=\"__5 _385\"></span>la utg<span class=\"__5 _385\"></span>\u00e5ngspunkten \u00e4<span class=\"__5 _385\"></span>r att en<span class=\"__5 _385\"></span> kassagenererande enhe<span class=\"__5 _385\"></span>t best\u00e5r av en gr<span class=\"__5 _384\"></span>uppe<span class=\"__5 _384\"></span>ring av b<span class=\"__5 _384\"></span>utiker<span class=\"__5 _385\"></span>, bas<span class=\"__5 _384\"></span>erat p\u00e5 e<span class=\"__5 _384\"></span>n betyda<span class=\"__5 _384\"></span>nde gr<span class=\"__5 _384\"></span>ad av int\u00e4kt<span class=\"__5 _384\"></span>s-<span class=\"__5 _e5_1\"> </span>substi<span class=\"__5 _385\"></span>tuti<span class=\"__5 _385\"></span>on inklusive<span class=\"__5 _385\"></span> en andel a<span class=\"__5 _385\"></span>v online<span class=\"__5 _385\"></span>f\u00f6rs\u00e4ljni<span class=\"__5 _385\"></span>ngen, som bed\u00f6ms f<span class=\"__5 _385\"></span>\u00f6r nedskrivningsindika<span class=\"__5 _385\"></span>torer<span class=\"__5 _387\"></span>. Met<span class=\"__5 _385\"></span>oden i hur<span class=\"__5 _385\"></span> en kassagenererande<span class=\"__5 _385\"></span> enhet fastst\u00e4lls baseras p\u00e5 den \u00f6kade omni-<span class=\"__5 _384\"></span>n\u00e4r<span class=\"__5 _384\"></span>varon<span class=\"__5 _385\"></span> oc<span class=\"__5 _384\"></span>h kundupplevelsen till den g<span class=\"__5 _384\"></span>eme<span class=\"__5 _384\"></span>nsam<span class=\"__5 _384\"></span>ma kund<span class=\"__5 _384\"></span>base<span class=\"__5 _384\"></span>n och re<span class=\"__5 _384\"></span>sulteran<span class=\"__5 _384\"></span>de bet<span class=\"__5 _384\"></span>ydand<span class=\"__5 _384\"></span>e grad av int\u00e4ktssubstitution mellan buti<span class=\"__5 _385\"></span>ks<span class=\"__5 _384\"></span>- och onlinef\u00f6rs\u00e4ljningskanale<span class=\"__5 _384\"></span>rna lik<span class=\"__5 _385\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>som i<span class=\"__5 _384\"></span>nom v<span class=\"__5 _384\"></span>iss<span class=\"__5 _384\"></span>a grup<span class=\"__5 _384\"></span>per<span class=\"__5 _384\"></span>ingar av b<span class=\"__5 _384\"></span>utiker<span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>Neds<span class=\"__5 _384\"></span>krivning av anl\u00e4ggningstillg\u00e5ngar till f\u00f6ljd a<span class=\"__5 _385\"></span>v neds<span class=\"__5 _384\"></span>krivnings<span class=\"__5 _384\"></span>pr\u00f6vning p\u00e5 gru<span class=\"__5 _384\"></span>nd av resu<span class=\"__5 _384\"></span>ltatutve<span class=\"__5 _384\"></span>ck<span class=\"__5 _384\"></span>ling up<span class=\"__5 _384\"></span>pg\u00e5<span class=\"__5 _384\"></span>r f\u00f6r 2023 til<span class=\"__5 _384\"></span>l MS<span class=\"__5 _384\"></span>EK 82 (<span class=\"__5 _384\"></span>86) f\u00f6r inventar<span class=\"__5 _384\"></span>ier oc<span class=\"__5 _384\"></span>h M<span class=\"__5 _384\"></span>SEK 23<span class=\"__5 _384\"></span>6 (132<span class=\"__5 _384\"></span>) for nyt<span class=\"__5 _384\"></span>tjande<span class=\"__5 _384\"></span>r\u00e4ttstil<span class=\"__5 _384\"></span>lg\u00e5n<span class=\"__5 _384\"></span>gar<span class=\"__5 _385\"></span>, exklu<span class=\"__5 _384\"></span>sive nedsk<span class=\"__5 _384\"></span>rivning till f\u00f6ljd a<span class=\"__5 _385\"></span>v kommande butiksst\u00e4ngningar<span class=\"__5 _385\"></span>, och redovisas huvuds<span class=\"__5 _384\"></span>akligen som f\u00f6rs\u00e4ljningskostnader<span class=\"__5 _385\"></span>. \u00c5t<span class=\"__5 _385\"></span>er<span class=\"__5 _384\"></span>f\u00f6ring av<span class=\"__5 _385\"></span> tidigare \u00e5rs ned<span class=\"__5 _384\"></span>sk<span class=\"__5 _384\"></span>rivn<span class=\"__5 _384\"></span>ingar u<span class=\"__5 _384\"></span>ppg<span class=\"__5 _384\"></span>ick un<span class=\"__5 _384\"></span>der p<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>den ti<span class=\"__5 _384\"></span>ll MS<span class=\"__5 _384\"></span>EK 11 (115)<span class=\"__5 _384\"></span>, och k<span class=\"__5 _384\"></span>las<span class=\"__5 _384\"></span>si<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>fic<span class=\"__5 _384\"></span>erade<span class=\"__5 _384\"></span>s som f\u00f6<span class=\"__5 _384\"></span>rs\u00e4l<span class=\"__5 _384\"></span>jning<span class=\"__5 _384\"></span>skostna<span class=\"__5 _384\"></span>der<span class=\"__5 _385\"></span>, til<span class=\"__5 _384\"></span>l f\u00f6ljd av f\u00f6rb<span class=\"__5 _384\"></span>\u00e4ttrad res<span class=\"__5 _384\"></span>ultat-<span class=\"__5 _e5_1\"> </span>ut<span class=\"__5 _384\"></span>veck<span class=\"__5 _384\"></span>ling<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>. De<span class=\"__5 _384\"></span>n prim\u00e4<span class=\"__5 _384\"></span>ra faktor<span class=\"__5 _384\"></span>n som p\u00e5ve<span class=\"__5 _384\"></span>rkar ut<span class=\"__5 _384\"></span>fall<span class=\"__5 _384\"></span>et av neds<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>vnin<span class=\"__5 _384\"></span>gs<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>pr\u00f6vni<span class=\"__5 _385\"></span>ngen \u00e4r de<span class=\"__5 _385\"></span>t underliggande i<span class=\"__5 _385\"></span>ndividuella r<span class=\"__5 _385\"></span>esultat<span class=\"__5 _385\"></span>et f<span class=\"__5 _385\"></span>\u00f6r enskilda kassagenerera<span class=\"__5 _385\"></span>nde enhet<span class=\"__5 _385\"></span>er<span class=\"__5 _385\"></span>. En<span class=\"__5 _385\"></span> k\u00e4nslighet<span class=\"__5 _385\"></span>sanalys baser<span class=\"__5 _385\"></span>at p\u00e5 en<span class=\"__5 _385\"></span> minskning av result<span class=\"__5 _384\"></span>ate<span class=\"__5 _385\"></span>t m<span class=\"__5 _384\"></span>ed 20 p<span class=\"__5 _384\"></span>rocent h<span class=\"__5 _384\"></span>ar utf\u00f6r<span class=\"__5 _384\"></span>ts p\u00e5 b<span class=\"__5 _384\"></span>\u00e5de de i n<span class=\"__5 _384\"></span>eds<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>vnin<span class=\"__5 _384\"></span>gs<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>pr\u00f6vningen nedsk<span class=\"__5 _384\"></span>rivna tillg\u00e5ngarna och utfallet av nedskrivning<span class=\"__5 _384\"></span>s-<span class=\"__5 _e5_1\"> </span>indikatortest<span class=\"__5 _385\"></span>et. K\u00e4nslig<span class=\"__5 _384\"></span>hetsanalysen visar att det<span class=\"__5 _385\"></span> inte kr\u00e4vs n\u00e5gon  <span class=\"__5 _389\"></span>ytterligare betydande nedskri<span class=\"__5 _384\"></span>vning av t<span class=\"__5 _385\"></span>illg\u00e5ngar.<span class=\"__5 _e5_1\"> </span>\u00c5rlig neds<span class=\"__5 _384\"></span>krivnings<span class=\"__5 _384\"></span>pr\u00f6vning a<span class=\"__5 _385\"></span>v balanserade ut<span class=\"__5 _384\"></span>vecklingsutgifter  <span class=\"__5 _389\"></span>avsee<span class=\"__5 _384\"></span>nde I<span class=\"__5 _384\"></span>T<span class=\"__5 _387\"></span>-re<span class=\"__5 _384\"></span>laterade i<span class=\"__5 _384\"></span>nvesterin<span class=\"__5 _384\"></span>gar ske<span class=\"__5 _384\"></span>r av de proje<span class=\"__5 _384\"></span>kt so<span class=\"__5 _384\"></span>m \u00e4nnu e<span class=\"__5 _384\"></span>j \u00e4r f\u00e4rdig<span class=\"__5 _384\"></span>a f\u00f6r anv\u00e4nd<span class=\"__5 _384\"></span>ning o<span class=\"__5 _384\"></span>ch ing<span class=\"__5 _384\"></span>et neds<span class=\"__5 _384\"></span>kr<span class=\"__5 _384\"></span>ivni<span class=\"__5 _384\"></span>ngsb<span class=\"__5 _384\"></span>eho<span class=\"__5 _384\"></span>v har ide<span class=\"__5 _384\"></span>ntifier<span class=\"__5 _384\"></span>ats. System s<span class=\"__5 _384\"></span>om ej l\u00e4<span class=\"__5 _384\"></span>ngre \u00e4r i b<span class=\"__5 _384\"></span>ruk me<span class=\"__5 _384\"></span>d urs<span class=\"__5 _384\"></span>prun<span class=\"__5 _384\"></span>gligt an<span class=\"__5 _384\"></span>skaf<span class=\"__5 _384\"></span>fnin<span class=\"__5 _384\"></span>gsv\u00e4rd<span class=\"__5 _384\"></span>e om M<span class=\"__5 _384\"></span>SE<span class=\"__5 _384\"></span>K 281 (155) har h<span class=\"__5 _384\"></span>elt s<span class=\"__5 _384\"></span>kriv<span class=\"__5 _384\"></span>its ne<span class=\"__5 _384\"></span>d.<span class=\"__5 _e5_1\"> </span>En nedskriv<span class=\"__5 _384\"></span>ningspr\u00f6vning av immat<span class=\"__5 _385\"></span>eriella tillg\u00e5ngar med obe<span class=\"__5 _384\"></span>st\u00e4mbar nyt<span class=\"__5 _384\"></span>tjande<span class=\"__5 _384\"></span>per<span class=\"__5 _384\"></span>iod<span class=\"__5 _384\"></span>, det vi<span class=\"__5 _384\"></span>ll s\u00e4ga g<span class=\"__5 _384\"></span>oo<span class=\"__5 _384\"></span>dwill<span class=\"__5 _384\"></span>, g\u00f6<span class=\"__5 _384\"></span>rs \u00e5rli<span class=\"__5 _384\"></span>gen e<span class=\"__5 _384\"></span>ller of<span class=\"__5 _384\"></span>tare om det finns en i<span class=\"__5 _385\"></span>ndikati<span class=\"__5 _385\"></span>on p\u00e5 v\u00e4r<span class=\"__5 _385\"></span>denedg\u00e5ng f\u00f6r<span class=\"__5 _385\"></span> att iden<span class=\"__5 _385\"></span>tifiera ev<span class=\"__5 _385\"></span>entuell<span class=\"__5 _385\"></span>t ned<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>skrivningsbehov<span class=\"__5 _385\"></span>. Goodwill allok<span class=\"__5 _385\"></span>eras t<span class=\"__5 _385\"></span>ill en kassagener<span class=\"__5 _385\"></span>erande enhe<span class=\"__5 _385\"></span>t be<span class=\"__5 _384\"></span>st\u00e5en<span class=\"__5 _384\"></span>de av den v<span class=\"__5 _384\"></span>erksa<span class=\"__5 _384\"></span>mhet so<span class=\"__5 _384\"></span>m be<span class=\"__5 _384\"></span>driv<span class=\"__5 _384\"></span>s inom d<span class=\"__5 _384\"></span>e varum<span class=\"__5 _384\"></span>\u00e4rken so<span class=\"__5 _384\"></span>m ingi<span class=\"__5 _384\"></span>ck i det f\u00f6r<span class=\"__5 _384\"></span>v\u00e4<span class=\"__5 _384\"></span>rv d<span class=\"__5 _384\"></span>\u00e4r goo<span class=\"__5 _384\"></span>dwi<span class=\"__5 _384\"></span>llen u<span class=\"__5 _384\"></span>ppsto<span class=\"__5 _384\"></span>d. V<span class=\"__5 _384\"></span>id ber<span class=\"__5 _384\"></span>\u00e4kni<span class=\"__5 _384\"></span>ng av nyt<span class=\"__5 _384\"></span>tjande<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>v\u00e4r<span class=\"__5 _385\"></span>det av<span class=\"__5 _385\"></span> goodwill g\u00f6rs a<span class=\"__5 _385\"></span>ntaganden<span class=\"__5 _385\"></span> kring disk<span class=\"__5 _385\"></span>ont<span class=\"__5 _385\"></span>erade kassafl\u00f6den<span class=\"__5 _385\"></span> enli<span class=\"__5 _384\"></span>gt prog<span class=\"__5 _384\"></span>nose<span class=\"__5 _384\"></span>r f\u00f6r de kom<span class=\"__5 _384\"></span>mand<span class=\"__5 _384\"></span>e fem \u00e5ren me<span class=\"__5 _384\"></span>d en \u00e5r<span class=\"__5 _384\"></span>lig till<span class=\"__5 _384\"></span>v\u00e4xt<span class=\"__5 _384\"></span>takt p<span class=\"__5 _384\"></span>\u00e5 2 proc<span class=\"__5 _384\"></span>ent (<span class=\"__5 _384\"></span>2) ef<span class=\"__5 _384\"></span>terf\u00f6l<span class=\"__5 _384\"></span>jand<span class=\"__5 _384\"></span>e \u00e5r<span class=\"__5 _385\"></span>. En dis<span class=\"__5 _384\"></span>konterings<span class=\"__5 _384\"></span>r\u00e4nta om 11<span class=\"__5 _384\"></span>,5 p<span class=\"__5 _384\"></span>rocent (11,<span class=\"__5 _384\"></span>5) f\u00f6re skat<span class=\"__5 _384\"></span>t har anv\u00e4nts<span class=\"__5 _384\"></span>. Ka<span class=\"__5 _384\"></span>ssa<span class=\"__5 _384\"></span>fl\u00f6d<span class=\"__5 _384\"></span>ena ba<span class=\"__5 _384\"></span>seras p<span class=\"__5 _384\"></span>\u00e5 H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cern<span class=\"__5 _384\"></span>ens aff\u00e4<span class=\"__5 _384\"></span>rsp<span class=\"__5 _384\"></span>lan. T<span class=\"__5 _384\"></span>ill<span class=\"__5 _384\"></span>v\u00e4xt<span class=\"__5 _384\"></span>takten o<span class=\"__5 _384\"></span>m 2 proc<span class=\"__5 _384\"></span>ent (<span class=\"__5 _384\"></span>2) ba<span class=\"__5 _384\"></span>seras p<span class=\"__5 _384\"></span>\u00e5 H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cern<span class=\"__5 _384\"></span>ens bed\u00f6mning av<span class=\"__5 _385\"></span> verksamhe<span class=\"__5 _385\"></span>tens m\u00f6jl<span class=\"__5 _385\"></span>ighet<span class=\"__5 _385\"></span>er och risker<span class=\"__5 _387\"></span>. Disk<span class=\"__5 _385\"></span>onter<span class=\"__5 _385\"></span>ings<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>r\u00e4ntan ba<span class=\"__5 _384\"></span>seras p<span class=\"__5 _384\"></span>\u00e5 en ge<span class=\"__5 _384\"></span>nom<span class=\"__5 _384\"></span>snittl<span class=\"__5 _384\"></span>igt v\u00e4g<span class=\"__5 _384\"></span>d kapital<span class=\"__5 _384\"></span>kostnad<span class=\"__5 _384\"></span>, som b<span class=\"__5 _384\"></span>ed<span class=\"__5 _384\"></span>\u00f6ms vara i ni<span class=\"__5 _384\"></span>v\u00e5 med ex<span class=\"__5 _384\"></span>terna k<span class=\"__5 _384\"></span>rav som m<span class=\"__5 _384\"></span>arkn<span class=\"__5 _384\"></span>aden s<span class=\"__5 _384\"></span>t\u00e4lle<span class=\"__5 _384\"></span>r p\u00e5 lik<span class=\"__5 _384\"></span>nand<span class=\"__5 _384\"></span>e f\u00f6retag. \u00c5terv<span class=\"__5 _384\"></span>inni<span class=\"__5 _384\"></span>ngsv\u00e4<span class=\"__5 _384\"></span>rdet av goo<span class=\"__5 _384\"></span>dwi<span class=\"__5 _384\"></span>ll kan oc<span class=\"__5 _384\"></span>ks\u00e5 ba<span class=\"__5 _384\"></span>sera<span class=\"__5 _384\"></span>s p\u00e5 verk<span class=\"__5 _384\"></span>ligt v\u00e4<span class=\"__5 _384\"></span>rde enli<span class=\"__5 _384\"></span>gt sen<span class=\"__5 _384\"></span>aste transa<span class=\"__5 _384\"></span>ktio<span class=\"__5 _384\"></span>n (niv\u00e5 3<span class=\"__5 _384\"></span>) om en tra<span class=\"__5 _384\"></span>nsak<span class=\"__5 _384\"></span>tion ha<span class=\"__5 _384\"></span>r skett i n\u00e4r<span class=\"__5 _384\"></span>tid<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>F\u00f6r good<span class=\"__5 _384\"></span>will h\u00e4nf<span class=\"__5 _385\"></span>\u00f6rlig till f\u00f6rv\u00e4r<span class=\"__5 _384\"></span>vet a<span class=\"__5 _385\"></span>v Fabric Scan<span class=\"__5 _384\"></span>dinavien AB har  <span class=\"__5 _389\"></span>nyttja<span class=\"__5 _384\"></span>ndev\u00e4rd<span class=\"__5 _384\"></span>et ber\u00e4<span class=\"__5 _384\"></span>knats ba<span class=\"__5 _384\"></span>serat p\u00e5 d<span class=\"__5 _384\"></span>iskontera<span class=\"__5 _384\"></span>de kas<span class=\"__5 _384\"></span>safl<span class=\"__5 _384\"></span>\u00f6de<span class=\"__5 _384\"></span>n. F\u00f6<span class=\"__5 _384\"></span>r goodw<span class=\"__5 _384\"></span>ill h\u00e4nf<span class=\"__5 _385\"></span>\u00f6rlig till Sellhelp AB har \u00e5tervinning<span class=\"__5 _384\"></span>sv\u00e4rdet<span class=\"__5 _385\"></span> be<span class=\"__5 _384\"></span>r\u00e4knats t<span class=\"__5 _385\"></span>ill verkligt v\u00e4rde d\u00e4r priset fr<span class=\"__5 _385\"></span>\u00e5n den senaste finansierings<span class=\"__5 _384\"></span>rundan per 29 se<span class=\"__5 _384\"></span>ptembe<span class=\"__5 _384\"></span>r 2023 ha<span class=\"__5 _384\"></span>r anv\u00e4nts so<span class=\"__5 _384\"></span>m v\u00e4rde<span class=\"__5 _384\"></span>rings<span class=\"__5 _384\"></span>teknik<span class=\"__5 _384\"></span>, m<span class=\"__5 _384\"></span>ed ett tran<span class=\"__5 _384\"></span>s-<span class=\"__5 _e5_1\"> </span>akti<span class=\"__5 _384\"></span>onsp<span class=\"__5 _384\"></span>ris m<span class=\"__5 _384\"></span>otsvaran<span class=\"__5 _384\"></span>de SE<span class=\"__5 _384\"></span>K 9 078 per a<span class=\"__5 _384\"></span>ktie. F<span class=\"__5 _384\"></span>\u00f6r r\u00e4ken<span class=\"__5 _384\"></span>skap<span class=\"__5 _384\"></span>s\u00e5ret 202<span class=\"__5 _384\"></span>3 har inge<span class=\"__5 _385\"></span>t nedskrivningsbehov iden<span class=\"__5 _385\"></span>tifiera<span class=\"__5 _385\"></span>ts f\u00f6r<span class=\"__5 _385\"></span> goodwil<span class=\"__5 _e5_1\"> </span>l<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>11.<span class=\"__5 _385\"></span> REVISIONSARVODE<span class=\"__5 _385\"></span>N<span class=\"__5 _e5_1\"> </span>KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _1a_4\"> </span><span class=\"ls44_5 ws3f_5\">MODERBOLAGET<span class=\"__5 _e5_1\"> </span></span>2023<span class=\"__5 _3b_4\"> </span><span class=\"ls0_5 ws0_5\">2<span class=\"__5 _384\"></span>0<span class=\"__5 _386\"></span>2<span class=\"__5 _386\"></span>2 <span class=\"__5 _431\"> </span></span>2023<span class=\"__5 _387\"></span> <span class=\"__5 _431\"> </span><span class=\"ls43_5 ws3e_5\">2022<span class=\"__5 _e5_1\"> </span></span>De<span class=\"__5 _384\"></span>loit<span class=\"__5 _384\"></span>te<span class=\"__5 _e5_1\"> </span>Revisionsuppdrag<span class=\"__5 _6f_2\"> </span><span class=\"ls45_5 ws40_5\">5<span class=\"__5 _384\"></span>9,<span class=\"__5 _384\"></span>6<span class=\"__5 _6b_4\"> </span><span class=\"ls37_5 ws33_5\">54,<span class=\"__5 _387\"></span>9<span class=\"__5 _429\"> </span><span class=\"ls46_5 ws41_5\">1<span class=\"__5 _384\"></span>1<span class=\"__5 _386\"></span>,9<span class=\"__5 _392\"> </span><span class=\"ls33_5 ws2d_5\">14<span class=\"__5 _384\"></span>,0<span class=\"__5 _e5_1\"> </span></span></span></span></span>Revi<span class=\"__5 _384\"></span>sion ut\u00f6ve<span class=\"__5 _384\"></span>r revisionsuppdrag<span class=\"__5 _454\"> </span><span class=\"ls47_5 ws42_5\">7,9<span class=\"__5 _f_4\"> </span><span class=\"ls37_5 ws33_5\">4,2<span class=\"__5 _6a_3\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _6a_3\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Skatt<span class=\"__5 _385\"></span>er\u00e5d<span class=\"__5 _385\"></span>givning<span class=\"__5 _455\"> </span><span class=\"ls48_5 ws43_5\">3,8<span class=\"__5 _456\"> </span><span class=\"ls35_5 ws31_5\">1,0<span class=\"__5 _6a_3\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _6a_3\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>\u00d6vrig r\u00e5dgiv<span class=\"__5 _384\"></span>ning<span class=\"__5 _457\"> </span><span class=\"ls1d_5 ws4_5\">0,8<span class=\"__5 _398\"> </span><span class=\"ls48_5 ws43_5\">2,4<span class=\"__5 _445\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _6a_3\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>\u00d6vriga re<span class=\"__5 _385\"></span>visorer Revisionsuppdrag<span class=\"__5 _448\"> </span><span class=\"ls1d_5 ws4_5\">0,<span class=\"__5 _384\"></span>3<span class=\"__5 _f_4\"> </span><span class=\"ls22_5 ws2c_5\">2,7<span class=\"__5 _6a_3\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _6a_3\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>T<span class=\"__5 _387\"></span>otalt <span class=\"__5 _458\"> </span><span class=\"ls36_5 ws32_5\">72<span class=\"__5 _384\"></span>,4<span class=\"__5 _2b_5\"> </span><span class=\"ls4_5 ws5_5\">65,2<span class=\"__5 _459\"> </span><span class=\"ls49_5 ws44_5\">11<span class=\"__5 _386\"></span>,9<span class=\"__5 _460\"> </span><span class=\"lsf_5 ws10_5\">14,0<span class=\"__5 _e5_1\"> </span></span></span></span></span>1<span class=\"__5 _384\"></span>2<span class=\"__5 _461\"></span>.<span class=\"__5 _384\"></span> S<span class=\"__5 _461\"></span>K<span class=\"__5 _461\"></span>AT<span class=\"__5 _461\"></span>T<span class=\"__5 _e5_1\"> </span>Vi<span class=\"__5 _384\"></span>d redovi<span class=\"__5 _384\"></span>snin<span class=\"__5 _384\"></span>g av skatte<span class=\"__5 _384\"></span>r till\u00e4mp<span class=\"__5 _384\"></span>as IA<span class=\"__5 _384\"></span>S 12 Inko<span class=\"__5 _384\"></span>mstsk<span class=\"__5 _384\"></span>atter<span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>Inkom<span class=\"__5 _384\"></span>stsk<span class=\"__5 _384\"></span>atter i resu<span class=\"__5 _384\"></span>ltatr\u00e4kni<span class=\"__5 _384\"></span>ngen u<span class=\"__5 _384\"></span>tg\u00f6rs av ak<span class=\"__5 _384\"></span>tuel<span class=\"__5 _384\"></span>l och up<span class=\"__5 _384\"></span>psk<span class=\"__5 _384\"></span>juten skat<span class=\"__5 _384\"></span>t f\u00f6r sven<span class=\"__5 _384\"></span>ska o<span class=\"__5 _384\"></span>ch utl\u00e4n<span class=\"__5 _384\"></span>dsk<span class=\"__5 _384\"></span>a dotterb<span class=\"__5 _384\"></span>olag<span class=\"__5 _384\"></span>. Ak<span class=\"__5 _384\"></span>tuel<span class=\"__5 _384\"></span>l skatt \u00e4<span class=\"__5 _384\"></span>r skatt s<span class=\"__5 _384\"></span>om ska betalas eller erh\u00e5llas avseende aktuellt \u00e5r samt justering a<span class=\"__5 _385\"></span>v aktuell skat<span class=\"__5 _384\"></span>t h\u00e4nf\u00f6rl<span class=\"__5 _384\"></span>ig till tid<span class=\"__5 _384\"></span>igare pe<span class=\"__5 _384\"></span>riod<span class=\"__5 _384\"></span>er<span class=\"__5 _385\"></span>. In<span class=\"__5 _384\"></span>komsts<span class=\"__5 _384\"></span>kattes<span class=\"__5 _384\"></span>atsen f\u00f6r re<span class=\"__5 _384\"></span>spe<span class=\"__5 _384\"></span>ktive land till\u00e4mpas. Upps<span class=\"__5 _384\"></span>kjuten ska<span class=\"__5 _385\"></span>tt be<span class=\"__5 _384\"></span>r\u00e4knas enligt balansr\u00e4kningsmetoden med utg\u00e5ngs<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>punkt i tempor\u00e4ra skillnader mellan redovisad<span class=\"__5 _384\"></span>e och skattem\u00e4ssiga  <span class=\"__5 _389\"></span>v\u00e4rden p<span class=\"__5 _384\"></span>\u00e5 tillg\u00e5<span class=\"__5 _384\"></span>ngar o<span class=\"__5 _384\"></span>ch skul<span class=\"__5 _384\"></span>der. Upps<span class=\"__5 _384\"></span>kjuten s<span class=\"__5 _384\"></span>katt b<span class=\"__5 _384\"></span>er\u00e4k<span class=\"__5 _384\"></span>nas me<span class=\"__5 _384\"></span>d hj\u00e4lp av de sk<span class=\"__5 _384\"></span>attesats<span class=\"__5 _384\"></span>er so<span class=\"__5 _384\"></span>m f\u00f6r<span class=\"__5 _384\"></span>v\u00e4ntas g\u00e4l<span class=\"__5 _384\"></span>la f\u00f6r de<span class=\"__5 _384\"></span>n per<span class=\"__5 _384\"></span>iod d\u00e5 ford<span class=\"__5 _384\"></span>ringa<span class=\"__5 _384\"></span>rna avr\u00e4k<span class=\"__5 _384\"></span>nas e<span class=\"__5 _384\"></span>ller s<span class=\"__5 _384\"></span>kulde<span class=\"__5 _384\"></span>rna reg<span class=\"__5 _384\"></span>lera<span class=\"__5 _384\"></span>s, ba<span class=\"__5 _384\"></span>serat p\u00e5 d<span class=\"__5 _384\"></span>e skat<span class=\"__5 _384\"></span>tesatse<span class=\"__5 _384\"></span>r (och d<span class=\"__5 _384\"></span>en skattelagstiftning) som f\u00f6religger p\u00e5 balansdagen. U<span class=\"__5 _384\"></span>ppskjuten skatte-<span class=\"__5 _e5_1\"> </span>skul<span class=\"__5 _384\"></span>d redov<span class=\"__5 _384\"></span>isas f\u00f6<span class=\"__5 _384\"></span>r alla temp<span class=\"__5 _384\"></span>or\u00e4ra d<span class=\"__5 _384\"></span>iffe<span class=\"__5 _384\"></span>rense<span class=\"__5 _384\"></span>r utom d\u00e5 den av<span class=\"__5 _384\"></span>ser g<span class=\"__5 _384\"></span>ood<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>will e<span class=\"__5 _384\"></span>lle<span class=\"__5 _384\"></span>r avser e<span class=\"__5 _384\"></span>n tillg<span class=\"__5 _384\"></span>\u00e5ng ell<span class=\"__5 _384\"></span>er sku<span class=\"__5 _384\"></span>ld i en tran<span class=\"__5 _384\"></span>sak<span class=\"__5 _384\"></span>tion so<span class=\"__5 _384\"></span>m inte \u00e4r ett f\u00f6retags<span class=\"__5 _384\"></span>f\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>v och s<span class=\"__5 _384\"></span>om<span class=\"__5 _384\"></span>, vid tid<span class=\"__5 _384\"></span>punk<span class=\"__5 _384\"></span>ten f\u00f6r f\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>vet<span class=\"__5 _384\"></span>, varken p\u00e5ve<span class=\"__5 _384\"></span>rkar redovisad<span class=\"__5 _385\"></span> eller skatt<span class=\"__5 _385\"></span>epliktig vin<span class=\"__5 _385\"></span>st eller f<span class=\"__5 _385\"></span>\u00f6rlust under peri<span class=\"__5 _385\"></span>oden<span class=\"__5 _384\"></span>. Vidar<span class=\"__5 _385\"></span>e beaktas tempor\u00e4ra skillnader so<span class=\"__5 _384\"></span>m h\u00e4nf<span class=\"__5 _385\"></span>\u00f6r sig till invest<span class=\"__5 _385\"></span>eringar i dotter<span class=\"__5 _385\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>bol<span class=\"__5 _384\"></span>ag oc<span class=\"__5 _384\"></span>h intress<span class=\"__5 _384\"></span>ef\u00f6retag end<span class=\"__5 _384\"></span>ast i de<span class=\"__5 _384\"></span>n m\u00e5n det \u00e4r s<span class=\"__5 _384\"></span>anno<span class=\"__5 _384\"></span>likt at<span class=\"__5 _384\"></span>t den tempor\u00e4<span class=\"__5 _385\"></span>ra differ<span class=\"__5 _385\"></span>ensen kommer<span class=\"__5 _385\"></span> att \u00e5t<span class=\"__5 _385\"></span>erf\u00f6ras u<span class=\"__5 _385\"></span>nder \u00f6versk\u00e5dli<span class=\"__5 _385\"></span>g fram<span class=\"__5 _385\"></span>tid. Up<span class=\"__5 _384\"></span>psk<span class=\"__5 _384\"></span>jutna sk<span class=\"__5 _384\"></span>attefordrin<span class=\"__5 _384\"></span>gar f\u00f6r temp<span class=\"__5 _384\"></span>or\u00e4ra s<span class=\"__5 _384\"></span>kil<span class=\"__5 _384\"></span>lnad<span class=\"__5 _384\"></span>er oc<span class=\"__5 _384\"></span>h unde<span class=\"__5 _384\"></span>rskotts<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>avdrag re<span class=\"__5 _384\"></span>dovis<span class=\"__5 _384\"></span>as en<span class=\"__5 _384\"></span>dast i de<span class=\"__5 _384\"></span>n m\u00e5n det \u00e4<span class=\"__5 _384\"></span>r sann<span class=\"__5 _384\"></span>olik<span class=\"__5 _384\"></span>t att des<span class=\"__5 _384\"></span>sa kom<span class=\"__5 _384\"></span>mer att kunn<span class=\"__5 _384\"></span>a utnyt<span class=\"__5 _384\"></span>tjas. De up<span class=\"__5 _384\"></span>psk<span class=\"__5 _384\"></span>jutna s<span class=\"__5 _384\"></span>kattefordrin<span class=\"__5 _384\"></span>garn<span class=\"__5 _384\"></span>as redov<span class=\"__5 _384\"></span>isad<span class=\"__5 _384\"></span>e v\u00e4rde<span class=\"__5 _384\"></span>n pr\u00f6vas vi<span class=\"__5 _384\"></span>d varje bala<span class=\"__5 _384\"></span>nsda<span class=\"__5 _384\"></span>g och m<span class=\"__5 _384\"></span>insk<span class=\"__5 _384\"></span>as i den uts<span class=\"__5 _384\"></span>tr\u00e4ck<span class=\"__5 _384\"></span>ning d<span class=\"__5 _384\"></span>et inte l\u00e4ngre b<span class=\"__5 _384\"></span>ed\u00f6<span class=\"__5 _384\"></span>ms  <span class=\"__5 _389\"></span>sanno<span class=\"__5 _384\"></span>lik<span class=\"__5 _384\"></span>t att de kan u<span class=\"__5 _384\"></span>tnyttja<span class=\"__5 _384\"></span>s.<span class=\"__5 _e5_1\"> </span>Glo<span class=\"__5 _384\"></span>bala f\u00f6<span class=\"__5 _384\"></span>retag som H&amp;<span class=\"__5 _384\"></span>M-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rne<span class=\"__5 _384\"></span>n \u00e4r eme<span class=\"__5 _384\"></span>llan\u00e5t invo<span class=\"__5 _384\"></span>lvera<span class=\"__5 _384\"></span>de i sk<span class=\"__5 _384\"></span>atte<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>proc<span class=\"__5 _384\"></span>es<span class=\"__5 _384\"></span>ser av var<span class=\"__5 _384\"></span>ieran<span class=\"__5 _384\"></span>de omfat<span class=\"__5 _384\"></span>tning o<span class=\"__5 _384\"></span>ch i oli<span class=\"__5 _384\"></span>ka stad<span class=\"__5 _384\"></span>ier<span class=\"__5 _385\"></span>. H&amp;M<span class=\"__5 _384\"></span>-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rnen ut<span class=\"__5 _384\"></span>v\u00e4rdera<span class=\"__5 _384\"></span>r l\u00f6pa<span class=\"__5 _384\"></span>nde p\u00e5<span class=\"__5 _384\"></span>g\u00e5en<span class=\"__5 _384\"></span>de sk<span class=\"__5 _384\"></span>atteproc<span class=\"__5 _384\"></span>es<span class=\"__5 _384\"></span>ser<span class=\"__5 _385\"></span>. N<span class=\"__5 _384\"></span>\u00e4r det \u00e4r s<span class=\"__5 _384\"></span>anno<span class=\"__5 _384\"></span>likt att y<span class=\"__5 _384\"></span>tterl<span class=\"__5 _384\"></span>igare sk<span class=\"__5 _384\"></span>att ska e<span class=\"__5 _384\"></span>rl\u00e4g<span class=\"__5 _384\"></span>gas oc<span class=\"__5 _384\"></span>h det \u00e4r m<span class=\"__5 _384\"></span>\u00f6jligt at<span class=\"__5 _384\"></span>t g\u00f6ra e<span class=\"__5 _384\"></span>n rimli<span class=\"__5 _384\"></span>g be<span class=\"__5 _384\"></span>d\u00f6mn<span class=\"__5 _384\"></span>ing av ut<span class=\"__5 _384\"></span>fallet s<span class=\"__5 _384\"></span>ker er<span class=\"__5 _384\"></span>forder<span class=\"__5 _384\"></span>lig rese<span class=\"__5 _384\"></span>r<span class=\"__5 _384\"></span>verin<span class=\"__5 _384\"></span>g<span class=\"__5 _e5_1\"> </span>. Per b<span class=\"__5 _384\"></span>alans<span class=\"__5 _384\"></span>dage<span class=\"__5 _384\"></span>n p\u00e5g\u00e5r skatteprocesser i n\u00e5gra l\u00e4nder g\u00e4llande internpriss\u00e4ttning. H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cer<span class=\"__5 _384\"></span>nen har g<span class=\"__5 _384\"></span>jor<span class=\"__5 _384\"></span>t en b<span class=\"__5 _384\"></span>ed\u00f6<span class=\"__5 _384\"></span>mning av s<span class=\"__5 _384\"></span>anno<span class=\"__5 _384\"></span>likt ut<span class=\"__5 _384\"></span>fall o<span class=\"__5 _384\"></span>ch res<span class=\"__5 _384\"></span>er-<span class=\"__5 _e5_1\"> </span>verat de<span class=\"__5 _384\"></span>nna sk<span class=\"__5 _384\"></span>attekostna<span class=\"__5 _384\"></span>d. Per b<span class=\"__5 _384\"></span>alans<span class=\"__5 _384\"></span>dage<span class=\"__5 _384\"></span>n upp<span class=\"__5 _384\"></span>g\u00e5r de<span class=\"__5 _384\"></span>nna res<span class=\"__5 _384\"></span>er<span class=\"__5 _384\"></span>v to<span class=\"__5 _385\"></span>talt till MSEK 322 (183)<span class=\"__5 _384\"></span>. I denna bed\u00f6mning har h\u00e4nsyn bland annat tagits till<span class=\"__5 _385\"></span> om dubb<span class=\"__5 _384\"></span>elbeskattningsav<span class=\"__5 _384\"></span>tal f<span class=\"__5 _385\"></span>\u00f6religger oc<span class=\"__5 _384\"></span>h om skillnad i skatte-<span class=\"__5 _e5_1\"> </span>sats mellan l\u00e4nder f\u00f6religger<span class=\"__5 _387\"></span>. Det faktiska utfallet kan skilja sig fr\u00e5n den f\u00f6rv\u00e4ntade utg\u00e5ngen och p\u00e5verka fram<span class=\"__5 _385\"></span>tida finansiella rappor<span class=\"__5 _384\"></span>ter<span class=\"__5 _e5_1\"> </span><span class=\"__5 _387\"></span>.<span class=\"__5 _e5_1\"> </span>KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _462\"> </span><span class=\"ls44_5 ws3f_5\">MODERBOLAGET<span class=\"__5 _e5_1\"> </span></span>2023<span class=\"__5 _463\"> </span><span class=\"ls0_5 ws0_5\">2<span class=\"__5 _384\"></span>0<span class=\"__5 _386\"></span>2<span class=\"__5 _386\"></span>2 <span class=\"__5 _7a_2\"> </span></span>2023<span class=\"__5 _387\"></span> <span class=\"__5 _452\"> </span><span class=\"ls43_5 ws3e_5\">2022<span class=\"__5 _e5_1\"> </span></span>Skattekostn<span class=\"__5 _384\"></span>ad (-) / skatteint\u00e4kt (+)<span class=\"__5 _384\"></span>:<span class=\"__5 _e5_1\"> </span>Aktuell<span class=\"__5 _385\"></span> skatt<span class=\"__5 _e5_1\"> </span>Periodens<span class=\"__5 _385\"></span> skattek<span class=\"__5 _385\"></span>ostnad<span class=\"__5 _1a_4\"> </span><span class=\"ls0_5 ws0_5\">-3 7<span class=\"__5 _384\"></span>06<span class=\"__5 _7b_3\"> </span><span class=\"ls10_5 ws11_5\">-2 4<span class=\"__5 _384\"></span>3<span class=\"__5 _384\"></span>4<span class=\"__5 _397\"> </span><span class=\"ls1c_5 ws1d_5\">-11<span class=\"__5 _384\"></span>2<span class=\"__5 _7c_3\"> </span>-13<span class=\"__5 _384\"></span>9<span class=\"__5 _e5_1\"> </span></span></span></span>Ju<span class=\"__5 _384\"></span>ste<span class=\"__5 _384\"></span>ra<span class=\"__5 _384\"></span>d s<span class=\"__5 _384\"></span>kat<span class=\"__5 _384\"></span>teko<span class=\"__5 _384\"></span>st<span class=\"__5 _384\"></span>nad<span class=\"__5 _384\"></span>  <span class=\"__5 _389\"></span>avseende tidigare \u00e5r<span class=\"__5 _7d_2\"> </span><span class=\"ls4b_4 ws46_5\">-7<span class=\"__5 _386\"></span>9<span class=\"__5 _386\"></span>9<span class=\"__5 _396\"> </span><span class=\"ls1f_5 ws1f_5\">-<span class=\"__5 _384\"></span>9<span class=\"__5 _384\"></span>24<span class=\"__5 _392\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _6b_4\"> </span>0<span class=\"__5 _e5_1\"> </span></span></span></span>Summa<span class=\"__5 _7e_2\"> </span><span class=\"ls0_5 ws0_5\">-4 5<span class=\"__5 _384\"></span>05<span class=\"__5 _7f_2\"> </span>-3 35<span class=\"__5 _384\"></span>8<span class=\"__5 _397\"> </span><span class=\"ls1c_5 ws1d_5\">-112<span class=\"__5 _7c_3\"> </span>-13<span class=\"__5 _384\"></span>9<span class=\"__5 _e5_1\"> </span></span></span>Up<span class=\"__5 _384\"></span>psk<span class=\"__5 _384\"></span>juten sk<span class=\"__5 _384\"></span>atteint\u00e4kt (<span class=\"__5 _384\"></span>+) / skatt<span class=\"__5 _385\"></span>ekostn<span class=\"__5 _385\"></span>ad (-) a<span class=\"__5 _385\"></span>vseende:<span class=\"__5 _e5_1\"> </span>V<span class=\"__5 _385\"></span>arulager<span class=\"__5 _464\"> </span><span class=\"lsf_5 ws10_5\">186<span class=\"__5 _465\"> </span><span class=\"ls1c_5 ws1d_5\">-15<span class=\"__5 _384\"></span>6<span class=\"__5 _392\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Undersko<span class=\"__5 _385\"></span>ttsavdrag<span class=\"__5 _385\"></span> i dott<span class=\"__5 _385\"></span>erbolag<span class=\"__5 _5b_4\"> </span><span class=\"ls22_5 ws2c_5\">197<span class=\"__5 _2b_5\"> </span>19<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span>Pension<span class=\"__5 _385\"></span>savs\u00e4ttn<span class=\"__5 _385\"></span>ingar<span class=\"__5 _439\"> </span><span class=\"ls0_5 ws0_5\">5<span class=\"__5 _467\"> </span><span class=\"ls1d_5 ws4_5\">-30<span class=\"__5 _2b_5\"> </span><span class=\"ls1b_5 ws1c_5\">-5<span class=\"__5 _1c_5\"> </span><span class=\"ls1c_5 ws1d_5\">-1<span class=\"__5 _384\"></span>0<span class=\"__5 _e5_1\"> </span></span></span></span></span>Immateriella anl\u00e4ggningstillg\u00e5ngar<span class=\"__5 _7d_2\"> </span><span class=\"ls22_5 ws2c_5\">219<span class=\"__5 _e_5\"> </span><span class=\"ls1e_5 ws1e_5\">173<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__5 _1b_4\"> </span><span class=\"lsf_5 ws10_5\">4<span class=\"__5 _384\"></span>05<span class=\"__5 _402\"> </span><span class=\"ls12_5 ws13_5\">804<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Hy<span class=\"__5 _384\"></span>res<span class=\"__5 _384\"></span>relate<span class=\"__5 _384\"></span>rade<span class=\"__5 _384\"></span> rese<span class=\"__5 _384\"></span>r<span class=\"__5 _384\"></span>vatio<span class=\"__5 _384\"></span>ne<span class=\"__5 _384\"></span>r<span class=\"__5 _397\"> </span><span class=\"ls32_5 ws28_5\">-323<span class=\"__5 _396\"> </span>-<span class=\"__5 _385\"></span>282<span class=\"__5 _392\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span>\u00d6vriga tempor\u00e4ra skillna<span class=\"__5 _384\"></span>der<span class=\"__5 _419\"> </span><span class=\"ls35_5 ws31_5\">-558<span class=\"__5 _7c_3\"> </span><span class=\"ls12_5 ws13_5\">300<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Effek<span class=\"__5 _384\"></span>t av f\u00f6r\u00e4n<span class=\"__5 _384\"></span>drade  sk<span class=\"__5 _384\"></span>attes<span class=\"__5 _384\"></span>ats<span class=\"__5 _384\"></span>er<span class=\"__5 _468\"> </span><span class=\"ls39_5 ws35_5\">87<span class=\"__5 _465\"> </span><span class=\"ls1c_5 ws1d_5\">-12<span class=\"__5 _384\"></span>0<span class=\"__5 _392\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Summa<span class=\"__5 _469\"> </span><span class=\"lsf_5 ws10_5\">218<span class=\"__5 _1d_4\"> </span><span class=\"ls1e_5 ws1e_5\">708<span class=\"__5 _2b_5\"> </span><span class=\"ls1b_5 ws1c_5\">-5<span class=\"__5 _1c_5\"> </span><span class=\"ls1c_5 ws1d_5\">-1<span class=\"__5 _384\"></span>0<span class=\"__5 _e5_1\"> </span></span></span></span></span>T<span class=\"__5 _387\"></span>otalt<span class=\"__5 _470\"> </span><span class=\"ls0_5 ws0_5\">-4 2<span class=\"__5 _384\"></span>87<span class=\"__5 _471\"> </span><span class=\"ls2e_5 ws2e_5\">-2 65<span class=\"__5 _384\"></span>0<span class=\"__5 _1d_4\"> </span><span class=\"ls3a_5 ws36_5\">-117<span class=\"__5 _396\"> </span></span></span>-149<span class=\"__5 _e5_1\"> </span></span>Uppskjut<span class=\"__5 _385\"></span>en sk<span class=\"__5 _385\"></span>att r<span class=\"__5 _385\"></span>edovisad<span class=\"__5 _385\"></span> i \u00f6vrigt to<span class=\"__5 _385\"></span>talresultat a<span class=\"__5 _385\"></span>vse<span class=\"__5 _384\"></span>ende:<span class=\"__5 _e5_1\"> </span>S\u00e4kringsreserv<span class=\"__5 _427\"> </span>-85<span class=\"__5 _c_5\"> </span><span class=\"ls39_5 ws35_5\">87<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span>F\u00f6rm\u00e5nsb<span class=\"__5 _384\"></span>est\u00e4mda pensionsplaner<span class=\"__5 _472\"> </span><span class=\"ls4_5 ws5_5\">10<span class=\"__5 _393\"> </span><span class=\"ls4c_4 ws48_5\">-9<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _2e_4\"> </span><span class=\"ls1b_5 ws1c_5\">-4<span class=\"__5 _e5_1\"> </span></span></span></span></span>Summa<span class=\"__5 _473\"> </span><span class=\"ls4d_4 ws49_4\">-7<span class=\"__5 _384\"></span>5<span class=\"__5 _431\"> </span><span class=\"ls3_5 ws3_5\">78<span class=\"__5 _392\"> </span><span class=\"ff1_5 ls0_5 ws0_5\">\u2013<span class=\"__5 _393\"> </span></span><span class=\"ls4e_4 ws4a_4\">-4<span class=\"__5 _e5_1\"> </span></span></span></span>Avst\u00e4<span class=\"__5 _385\"></span>mning mellan g\u00e4llande skattes<span class=\"__5 _384\"></span>ats och effe<span class=\"__5 _384\"></span>ktiv s<span class=\"__5 _384\"></span>kat<span class=\"__5 _384\"></span>tes<span class=\"__5 _384\"></span>at<span class=\"__5 _384\"></span>s<span class=\"__5 _384\"></span>:<span class=\"__5 _e5_1\"> </span>F\u00f6r<span class=\"__5 _384\"></span>v\u00e4ntad ska<span class=\"__5 _385\"></span>ttekostnad enligt svensk skattesa<span class=\"__5 _385\"></span>ts 20,6%<span class=\"__5 _8a_2\"> </span><span class=\"ls10_5 ws11_5\">-2 6<span class=\"__5 _384\"></span>8<span class=\"__5 _384\"></span>0<span class=\"__5 _462\"> </span><span class=\"ls1c_5 ws1d_5\">-1 28<span class=\"__5 _384\"></span>0<span class=\"__5 _7b_3\"> </span></span>-2 4<span class=\"__5 _384\"></span>4<span class=\"__5 _384\"></span>8<span class=\"__5 _7f_2\"> </span>-2 0<span class=\"__5 _384\"></span>0<span class=\"__5 _384\"></span>3<span class=\"__5 _e5_1\"> </span></span>Skillnad i utl\u00e4ndska skattesatser<span class=\"__5 _1c_5\"> </span><span class=\"ls35_5 ws31_5\">-658<span class=\"__5 _403\"> </span><span class=\"ls4b_4 ws46_5\">-7<span class=\"__5 _384\"></span>6<span class=\"__5 _459\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Ej avdr<span class=\"__5 _385\"></span>ags<span class=\"__5 _384\"></span>gillt/<span class=\"__5 _385\"></span>ej skattepliktigt<span class=\"__5 _425\"> </span><span class=\"ls1c_5 ws1d_5\">-19<span class=\"__5 _384\"></span>1<span class=\"__5 _396\"> </span><span class=\"ls10_5 ws11_5\">-22<span class=\"__5 _384\"></span>8<span class=\"__5 _8b_1\"> </span><span class=\"ls11_5 ws12_5\">21<span class=\"__5 _8c_2\"> </span><span class=\"ls4b_4 ws46_5\">-7<span class=\"__5 _e5_1\"> </span></span></span></span></span>\u00d6v<span class=\"__5 _384\"></span>rigt<span class=\"__5 _8d_2\"> </span><span class=\"ls1b_5 ws1c_5\">-46<span class=\"__5 _e_5\"> </span><span class=\"ls10_5 ws11_5\">-2<span class=\"__5 _384\"></span>2<span class=\"__5 _392\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Skatt tidigare \u00e5r<span class=\"__5 _438\"> </span><span class=\"ls4b_4 ws46_5\">-7<span class=\"__5 _384\"></span>9<span class=\"__5 _386\"></span>9<span class=\"__5 _396\"> </span><span class=\"ls1f_5 ws1f_5\">-<span class=\"__5 _384\"></span>9<span class=\"__5 _384\"></span>24<span class=\"__5 _392\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Skatt<span class=\"__5 _385\"></span>ef<span class=\"__5 _385\"></span>ri ut<span class=\"__5 _385\"></span>delni<span class=\"__5 _385\"></span>ng dott<span class=\"__5 _387\"></span>erbolag<span class=\"__5 _414\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _7a_2\"> </span>2 3<span class=\"__5 _384\"></span>10<span class=\"__5 _8e_2\"> </span><span class=\"ls38_5 ws34_5\">1<span class=\"__5 _384\"></span> 8<span class=\"__5 _384\"></span>61<span class=\"__5 _e5_1\"> </span></span></span>Effek<span class=\"__5 _384\"></span>t av f\u00f6r\u00e4n<span class=\"__5 _384\"></span>drade s<span class=\"__5 _384\"></span>kattes<span class=\"__5 _384\"></span>atser<span class=\"__5 _435\"> </span><span class=\"ls39_5 ws35_5\">87<span class=\"__5 _465\"> </span><span class=\"ls1c_5 ws1d_5\">-12<span class=\"__5 _384\"></span>0<span class=\"__5 _392\"> </span></span></span><span class=\"ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span>T<span class=\"__5 _387\"></span>otalt <span class=\"__5 _8f_1\"> </span><span class=\"ls0_5 ws0_5\">-4 2<span class=\"__5 _384\"></span>87<span class=\"__5 _471\"> </span><span class=\"ls2e_5 ws2e_5\">-2 65<span class=\"__5 _384\"></span>0<span class=\"__5 _1d_4\"> </span><span class=\"ls3a_5 ws36_5\">-117<span class=\"__5 _396\"> </span></span></span>-149<span class=\"__5 _e5_1\"> </span></span>KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _462\"> </span><span class=\"ls44_5 ws3f_5\">MODERBOLAGET<span class=\"__5 _e5_1\"> </span></span>2023<span class=\"__5 _463\"> </span><span class=\"ls0_5 ws0_5\">2<span class=\"__5 _384\"></span>0<span class=\"__5 _386\"></span>2<span class=\"__5 _386\"></span>2 <span class=\"__5 _7a_2\"> </span></span>2023<span class=\"__5 _387\"></span> <span class=\"__5 _452\"> </span><span class=\"ls43_5 ws3e_5\">2022<span class=\"__5 _e5_1\"> </span></span>Redo<span class=\"__5 _385\"></span>visade u<span class=\"__5 _385\"></span>ppskjutna skatte<span class=\"__5 _384\"></span>fordringar a<span class=\"__5 _385\"></span>vse<span class=\"__5 _384\"></span>r:<span class=\"__5 _e5_1\"> </span>V<span class=\"__5 _385\"></span>arulager<span class=\"__5 _474\"> </span><span class=\"ls37_5 ws33_5\">434<span class=\"__5 _402\"> </span><span class=\"ls4_5 ws5_5\">386<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Undersko<span class=\"__5 _385\"></span>ttsavdrag<span class=\"__5 _385\"></span> i dott<span class=\"__5 _385\"></span>erbolag<span class=\"__5 _431\"> </span><span class=\"ls2_5 ws2_5\">27<span class=\"__5 _384\"></span>1<span class=\"__5 _401\"> </span><span class=\"ls39_5 ws35_5\">98<span class=\"__5 _392\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Pension<span class=\"__5 _385\"></span>savs\u00e4ttn<span class=\"__5 _385\"></span>ingar<span class=\"__5 _5d_4\"> </span><span class=\"ls22_5 ws2c_5\">95<span class=\"__5 _401\"> </span><span class=\"ls12_5 ws13_5\">88<span class=\"__5 _431\"> </span><span class=\"ls1e_5 ws1e_5\">70<span class=\"__5 _2b_5\"> </span><span class=\"ls20_5 ws20_5\">71<span class=\"__5 _e5_1\"> </span></span></span></span></span>Immateriella anl\u00e4ggningstillg\u00e5ngar<span class=\"__5 _420\"> </span><span class=\"ls15_5 ws16_5\">176<span class=\"__5 _1c_5\"> </span><span class=\"ls1e_5 ws1e_5\">173<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__5 _397\"> </span><span class=\"ls0_5 ws0_5\">1 48<span class=\"__5 _384\"></span>5<span class=\"__5 _7a_2\"> </span>1 4<span class=\"__5 _384\"></span>50<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span>Hy<span class=\"__5 _384\"></span>res<span class=\"__5 _384\"></span>relate<span class=\"__5 _384\"></span>rade<span class=\"__5 _384\"></span> rese<span class=\"__5 _384\"></span>r<span class=\"__5 _384\"></span>vatio<span class=\"__5 _384\"></span>ne<span class=\"__5 _384\"></span>r<span class=\"__5 _2e_4\"> </span><span class=\"ls23_5 ws2a_5\">1<span class=\"__5 _384\"></span> 493<span class=\"__5 _7a_2\"> </span><span class=\"ls4_5 ws5_5\">1 866<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>S\u00e4kringsreserv<span class=\"__5 _475\"> </span><span class=\"ls3f_5 ws3b_5\">48<span class=\"__5 _1c_5\"> </span><span class=\"ls34_5 ws30_5\">12<span class=\"__5 _384\"></span>1<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>\u00d6vriga tempor\u00e4ra skillna<span class=\"__5 _384\"></span>der<span class=\"__5 _476\"> </span><span class=\"ls0_5 ws0_5\">1 705<span class=\"__5 _477\"> </span>2 355<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span>T<span class=\"__5 _387\"></span>otalt <span class=\"__5 _478\"> </span><span class=\"ls0_5 ws0_5\">5 707<span class=\"__5 _462\"> </span>6 5<span class=\"__5 _384\"></span>37<span class=\"__5 _401\"> </span><span class=\"ls13_5 ws14_5\">70<span class=\"__5 _393\"> </span><span class=\"ls4f_4 ws4b_4\">71<span class=\"__5 _e5_1\"> </span></span></span></span>Redo<span class=\"__5 _385\"></span>visade u<span class=\"__5 _385\"></span>ppskjutna skatteskuld<span class=\"__5 _385\"></span>er avs<span class=\"__5 _385\"></span>er: V<span class=\"__5 _385\"></span>arulager<span class=\"__5 _479\"> </span><span class=\"lsf_5 ws10_5\">183<span class=\"__5 _d_4\"> </span><span class=\"ls17_5 ws18_5\">331<span class=\"__5 _e5_1\"> </span></span></span>Pension<span class=\"__5 _385\"></span>savs\u00e4ttn<span class=\"__5 _385\"></span>ingar<span class=\"__5 _3f_4\"> </span><span class=\"ls0_5 ws0_5\">0<span class=\"__5 _431\"> </span><span class=\"ls12_5 ws13_5\">38<span class=\"__5 _e5_1\"> </span></span></span>Immateriella anl\u00e4ggningstillg\u00e5ngar<span class=\"__5 _480\"> </span><span class=\"ls12_5 ws13_5\">888<span class=\"__5 _1d_4\"> </span><span class=\"ls32_5 ws28_5\">982<span class=\"__5 _e5_1\"> </span></span></span>Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__5 _435\"> </span><span class=\"lsf_5 ws10_5\">850<span class=\"__5 _7a_2\"> </span><span class=\"ls0_5 ws0_5\">1 3<span class=\"__5 _384\"></span>55<span class=\"__5 _e5_1\"> </span></span></span>Hy<span class=\"__5 _384\"></span>res<span class=\"__5 _384\"></span>relate<span class=\"__5 _384\"></span>rade<span class=\"__5 _384\"></span> rese<span class=\"__5 _384\"></span>r<span class=\"__5 _384\"></span>vatio<span class=\"__5 _384\"></span>ne<span class=\"__5 _384\"></span>r<span class=\"__5 _418\"> </span><span class=\"ls32_5 ws28_5\">16<span class=\"__5 _c_5\"> </span><span class=\"ls28_5 ws23_5\">26<span class=\"__5 _e5_1\"> </span></span></span>S\u00e4kringsreserv<span class=\"__5 _481\"> </span><span class=\"ls1e_5 ws1e_5\">270<span class=\"__5 _d_4\"> </span><span class=\"ls32_5 ws28_5\">168<span class=\"__5 _e5_1\"> </span></span></span>\u00d6vriga tempor\u00e4ra skillna<span class=\"__5 _384\"></span>der<span class=\"__5 _445\"> </span><span class=\"ls35_5 ws31_5\">209<span class=\"__5 _1e_5\"> </span><span class=\"ls0_5 ws0_5\">373<span class=\"__5 _e5_1\"> </span></span></span>T<span class=\"__5 _387\"></span>otalt <span class=\"__5 _482\"> </span><span class=\"ls2d_5 ws4c_4\">2 41<span class=\"__5 _384\"></span>6<span class=\"__5 _483\"> </span><span class=\"ls0_5 ws0_5\">3 27<span class=\"__5 _384\"></span>3<span class=\"__5 _e5_1\"> </span></span></span>Koncernen ha<span class=\"__5 _385\"></span>r per balansdagen<span class=\"__5 _385\"></span> inga undersk<span class=\"__5 _385\"></span>ottsav<span class=\"__5 _385\"></span>drag som in<span class=\"__5 _385\"></span>te mo<span class=\"__5 _385\"></span>t<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>svara<span class=\"__5 _384\"></span>s av redov<span class=\"__5 _384\"></span>isad<span class=\"__5 _384\"></span>e upps<span class=\"__5 _384\"></span>kjutn<span class=\"__5 _384\"></span>a skatteford<span class=\"__5 _384\"></span>ringa<span class=\"__5 _384\"></span>r<span class=\"__5 _387\"></span>. En<span class=\"__5 _384\"></span>dast e<span class=\"__5 _384\"></span>n ov\u00e4se<span class=\"__5 _384\"></span>ntlig andel a<span class=\"__5 _385\"></span>v undersko<span class=\"__5 _385\"></span>ttsavdragen<span class=\"__5 _385\"></span> har en begr\u00e4<span class=\"__5 _385\"></span>nsad nyttja<span class=\"__5 _385\"></span>ndetid.<span class=\"__5 _e5_1\"> </span>13.<span class=\"__5 _385\"></span> INNEHA<span class=\"__5 _387\"></span>V UT<span class=\"__5 _9a_2\"></span>AN BE<span class=\"__5 _385\"></span>ST<span class=\"__5 _9a_2\"></span>\u00c4MMANDE INFL<span class=\"__5 _9a_2\"></span>YT<span class=\"__5 _387\"></span>ANDE<span class=\"__5 _e5_1\"> </span>Vid redovisning av innehav utan best\u00e4mmande inflytande till\u00e4mpas IFRS 10 K<span class=\"__5 _385\"></span>oncernr<span class=\"__5 _385\"></span>edovisnin<span class=\"__5 _385\"></span>g.<span class=\"__5 _e5_1\"> </span>Inn<span class=\"__5 _384\"></span>ehav utan b<span class=\"__5 _384\"></span>est\u00e4<span class=\"__5 _384\"></span>mman<span class=\"__5 _384\"></span>de infly<span class=\"__5 _384\"></span>tan<span class=\"__5 _384\"></span>de utg\u00f6r<span class=\"__5 _384\"></span>s av \u00e4gan<span class=\"__5 _384\"></span>de som h<span class=\"__5 _384\"></span>ar en be<span class=\"__5 _384\"></span>gr\u00e4ns<span class=\"__5 _384\"></span>ad and<span class=\"__5 _384\"></span>el av akti<span class=\"__5 _384\"></span>er oc<span class=\"__5 _384\"></span>h r\u00f6ster i ett d<span class=\"__5 _384\"></span>otterbo<span class=\"__5 _384\"></span>lag<span class=\"__5 _384\"></span>, och r<span class=\"__5 _384\"></span>\u00e4tten till eget k<span class=\"__5 _384\"></span>apital i kon<span class=\"__5 _384\"></span>cer<span class=\"__5 _384\"></span>nens d<span class=\"__5 _384\"></span>otterb<span class=\"__5 _384\"></span>olag \u00e4r d<span class=\"__5 _384\"></span>\u00e4rme<span class=\"__5 _384\"></span>d ock<span class=\"__5 _384\"></span>s\u00e5 be<span class=\"__5 _384\"></span>gr\u00e4ns<span class=\"__5 _384\"></span>ad. Den a<span class=\"__5 _384\"></span>nde<span class=\"__5 _384\"></span>l av eget kap<span class=\"__5 _384\"></span>ital so<span class=\"__5 _384\"></span>m \u00e4r h\u00e4nf\u00f6r<span class=\"__5 _384\"></span>ligt till d<span class=\"__5 _384\"></span>ess<span class=\"__5 _384\"></span>a \u00e4gare re<span class=\"__5 _384\"></span>dovis<span class=\"__5 _384\"></span>as sep<span class=\"__5 _384\"></span>arat fr\u00e5n e<span class=\"__5 _384\"></span>get kapita<span class=\"__5 _384\"></span>l h\u00e4nf\u00f6rl<span class=\"__5 _384\"></span>igt till H &amp; M H<span class=\"__5 _384\"></span>enn<span class=\"__5 _384\"></span>es &amp; Mau<span class=\"__5 _384\"></span>ritz A<span class=\"__5 _384\"></span>B:<span class=\"__5 _384\"></span>s aktie\u00e4gare. Innehav utan best\u00e4mmande inflytande best\u00e4ms f\u00f6r varje trans<span class=\"__5 _384\"></span>aktio<span class=\"__5 _384\"></span>n antinge<span class=\"__5 _384\"></span>n som e<span class=\"__5 _384\"></span>n prop<span class=\"__5 _384\"></span>orti<span class=\"__5 _384\"></span>one<span class=\"__5 _384\"></span>ll and<span class=\"__5 _384\"></span>el av verk<span class=\"__5 _384\"></span>ligt v\u00e4rd<span class=\"__5 _384\"></span>e p\u00e5 identifierbara nett<span class=\"__5 _385\"></span>otillg\u00e5ngar eller till verkligt v\u00e4rde.<span class=\"__5 _e5_1\"> </span>H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cer<span class=\"__5 _384\"></span>nen har t<span class=\"__5 _384\"></span>v\u00e5 ic<span class=\"__5 _384\"></span>ke hel\u00e4<span class=\"__5 _384\"></span>gda dot<span class=\"__5 _384\"></span>terbo<span class=\"__5 _384\"></span>lag, d<span class=\"__5 _384\"></span>\u00e4r Se<span class=\"__5 _384\"></span>llhe<span class=\"__5 _384\"></span>lp AB \u00e4<span class=\"__5 _384\"></span>r det st\u00f6r<span class=\"__5 _384\"></span>sta, s<span class=\"__5 _384\"></span>e not 29<span class=\"__5 _385\"></span>. U<span class=\"__5 _384\"></span>nder 2<span class=\"__5 _384\"></span>023 up<span class=\"__5 _384\"></span>pg\u00e5r re<span class=\"__5 _384\"></span>sultaten f\u00f6r in<span class=\"__5 _384\"></span>nehave<span class=\"__5 _384\"></span>n utan b<span class=\"__5 _384\"></span>est\u00e4m<span class=\"__5 _384\"></span>mand<span class=\"__5 _384\"></span>e infly<span class=\"__5 _384\"></span>tand<span class=\"__5 _384\"></span>e till M<span class=\"__5 _384\"></span>SEK -29 (<span class=\"__5 _384\"></span>0) oc<span class=\"__5 _384\"></span>h det ac<span class=\"__5 _384\"></span>kumul<span class=\"__5 _384\"></span>erade belop<span class=\"__5 _384\"></span>pet tillh\u00f6rande innehav u<span class=\"__5 _385\"></span>tan best\u00e4mmand<span class=\"__5 _384\"></span>e inflytande inom eget kapit<span class=\"__5 _384\"></span>al upp<span class=\"__5 _384\"></span>g\u00e5r till M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 82 (0<span class=\"__5 _384\"></span>).<span class=\"__5 _e5_1\"> </span>14.<span class=\"__5 _385\"></span> IMMA<span class=\"__5 _387\"></span>TERIE<span class=\"__5 _385\"></span>LL<span class=\"__5 _384\"></span>A<span class=\"__5 _385\"></span> TILL<span class=\"__5 _385\"></span>G\u00c5NGAR<span class=\"__5 _e5_1\"> </span>Vid redovisning av immateriella t<span class=\"__5 _385\"></span>illg\u00e5ngar till\u00e4mpas IA<span class=\"__5 _384\"></span>S 38 Immateriella tillg\u00e5ngar<span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>Immateriella tillg\u00e5ngar med begr\u00e4nsad livsl\u00e4ng<span class=\"__5 _384\"></span>d r<span class=\"__5 _385\"></span>ed<span class=\"__5 _384\"></span>ovisas till anskaff<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>ning<span class=\"__5 _384\"></span>sv\u00e4rde m<span class=\"__5 _384\"></span>ed avdra<span class=\"__5 _384\"></span>g f\u00f6r acku<span class=\"__5 _384\"></span>mule<span class=\"__5 _384\"></span>rade av<span class=\"__5 _384\"></span>skr<span class=\"__5 _384\"></span>ivni<span class=\"__5 _384\"></span>ngar o<span class=\"__5 _384\"></span>ch eventu<span class=\"__5 _384\"></span>ella ackumulerade neds<span class=\"__5 _384\"></span>krivningar<span class=\"__5 _e5_1\"> </span><span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span> Avskriv<span class=\"__5 _384\"></span>ningar f\u00f6r<span class=\"__5 _385\"></span>delas linj\u00e4r<span class=\"__5 _384\"></span>t \u00f6ver<span class=\"__5 _385\"></span>  <span class=\"__5 _389\"></span>tillg\u00e5ngarnas f<span class=\"__5 _385\"></span>\u00f6r<span class=\"__5 _384\"></span>v\u00e4ntade nyttjandeperio<span class=\"__5 _384\"></span>d. Utgif<span class=\"__5 _384\"></span>ter f\u00f6r ut<span class=\"__5 _384\"></span>veck<span class=\"__5 _384\"></span>ling b<span class=\"__5 _384\"></span>alans<span class=\"__5 _384\"></span>eras i d<span class=\"__5 _384\"></span>en m\u00e5n d<span class=\"__5 _384\"></span>ess<span class=\"__5 _384\"></span>a be<span class=\"__5 _384\"></span>d\u00f6m<span class=\"__5 _384\"></span>s komma att ge framtida<span class=\"__5 _385\"></span> ekonomis<span class=\"__5 _384\"></span>ka f<span class=\"__5 _385\"></span>\u00f6rdelar oc<span class=\"__5 _384\"></span>h anskaffningsv\u00e4rdet kan f<span class=\"__5 _385\"></span>astst\u00e4llas p\u00e5 ett til<span class=\"__5 _384\"></span>lf\u00f6rlitl<span class=\"__5 _384\"></span>igt s\u00e4tt<span class=\"__5 _384\"></span>. Det red<span class=\"__5 _384\"></span>ovis<span class=\"__5 _384\"></span>ade v\u00e4rd<span class=\"__5 _384\"></span>et inkl<span class=\"__5 _384\"></span>uder<span class=\"__5 _384\"></span>ar direk<span class=\"__5 _384\"></span>ta utgifter f\u00f6r f<span class=\"__5 _385\"></span>\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>vade tj\u00e4nst<span class=\"__5 _385\"></span>er<span class=\"__5 _385\"></span>, kostnader f\u00f6r anst<span class=\"__5 _385\"></span>\u00e4lld pe<span class=\"__5 _384\"></span>rsonal och material samt in<span class=\"__5 _384\"></span>direk<span class=\"__5 _384\"></span>ta utgifter s<span class=\"__5 _384\"></span>om kan h<span class=\"__5 _384\"></span>\u00e4nf\u00f6ras til<span class=\"__5 _384\"></span>l tillg\u00e5<span class=\"__5 _384\"></span>ngen<span class=\"__5 _384\"></span>. \u00d6<span class=\"__5 _384\"></span>vrig<span class=\"__5 _384\"></span>a utgifter f\u00f6r ut<span class=\"__5 _384\"></span>veck<span class=\"__5 _384\"></span>ling s<span class=\"__5 _384\"></span>amt und<span class=\"__5 _384\"></span>erh\u00e5<span class=\"__5 _384\"></span>lls<span class=\"__5 _384\"></span>- oc<span class=\"__5 _384\"></span>h utbild<span class=\"__5 _384\"></span>ning<span class=\"__5 _384\"></span>sins<span class=\"__5 _384\"></span>atser red<span class=\"__5 _384\"></span>ovis<span class=\"__5 _384\"></span>as i resul<span class=\"__5 _384\"></span>tatr\u00e4kni<span class=\"__5 _384\"></span>ngen s<span class=\"__5 _384\"></span>om kostna<span class=\"__5 _384\"></span>d n\u00e4r de u<span class=\"__5 _384\"></span>ppkom<span class=\"__5 _384\"></span>mer<span class=\"__5 _e5_1\"> </span><span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>Balanserade ut<span class=\"__5 _384\"></span>vecklingsutgifter avser i huvudsak IT<span class=\"__5 _387\"></span>-<span class=\"__5 _384\"></span>relat<span class=\"__5 _385\"></span>erade  <span class=\"__5 _389\"></span>invest<span class=\"__5 _385\"></span>eringar<span class=\"__5 _385\"></span>. Avskrivnin<span class=\"__5 _384\"></span>gar har p\u00e5b\u00f6rjats<span class=\"__5 _385\"></span> p\u00e5 de delar som har tagits i bru<span class=\"__5 _384\"></span>k unde<span class=\"__5 _384\"></span>r 2014<span class=\"__5 _384\"></span>-2023<span class=\"__5 _384\"></span>, detta mots<span class=\"__5 _384\"></span>varar c<span class=\"__5 _384\"></span>irka 98 (97<span class=\"__5 _384\"></span>) proc<span class=\"__5 _384\"></span>ent av de balanserade utvec<span class=\"__5 _384\"></span>klingsutgifterna. Go<span class=\"__5 _384\"></span>odw<span class=\"__5 _384\"></span>ill utg\u00f6r<span class=\"__5 _384\"></span>s av det be<span class=\"__5 _384\"></span>lopp v<span class=\"__5 _384\"></span>arme<span class=\"__5 _384\"></span>d ansk<span class=\"__5 _384\"></span>affn<span class=\"__5 _384\"></span>ingsv<span class=\"__5 _384\"></span>\u00e4rdet f\u00f6r dot<span class=\"__5 _384\"></span>ter-<span class=\"__5 _e5_1\"> </span>bolagsak<span class=\"__5 _384\"></span>tierna \u00f6v<span class=\"__5 _385\"></span>erstige<span class=\"__5 _384\"></span>r det<span class=\"__5 _385\"></span> vid f\u00f6r<span class=\"__5 _384\"></span>v\u00e4rvstillf\u00e4llet ber\u00e4knade v\u00e4rdet av ide<span class=\"__5 _384\"></span>ntifier<span class=\"__5 _384\"></span>bara net<span class=\"__5 _384\"></span>totillg\u00e5ng<span class=\"__5 _384\"></span>ar i det f\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>va<span class=\"__5 _384\"></span>de f\u00f6retaget<span class=\"__5 _384\"></span>. Goo<span class=\"__5 _384\"></span>dwi<span class=\"__5 _384\"></span>ll vid f\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>v av dotter<span class=\"__5 _384\"></span>bol<span class=\"__5 _384\"></span>ag redov<span class=\"__5 _384\"></span>isas s<span class=\"__5 _384\"></span>om im<span class=\"__5 _384\"></span>materiel<span class=\"__5 _384\"></span>la tillg<span class=\"__5 _384\"></span>\u00e5ngar. Eventuell ned<span class=\"__5 _384\"></span>sk<span class=\"__5 _384\"></span>rivn<span class=\"__5 _384\"></span>ing red<span class=\"__5 _384\"></span>ovis<span class=\"__5 _384\"></span>as i result<span class=\"__5 _384\"></span>atr\u00e4knin<span class=\"__5 _384\"></span>gen<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>F\u00f6r i<span class=\"__5 _384\"></span>nformatio<span class=\"__5 _384\"></span>n om ne<span class=\"__5 _384\"></span>dsk<span class=\"__5 _384\"></span>riv<span class=\"__5 _384\"></span>ning<span class=\"__5 _384\"></span>, se not 1<span class=\"__5 _384\"></span>0.<span class=\"__5 _e5_1\"> </span>KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _e5_1\"> </span>2023<span class=\"__5 _392\"> </span><span class=\"ls43_5 ws3e_5\">2<span class=\"__5 _384\"></span>022<span class=\"__5 _e5_1\"> </span></span>V<span class=\"__5 _385\"></span>arum\u00e4rken<span class=\"__5 _e5_1\"> </span>Ing\u00e5ende anskaffningsv\u00e4rde<span class=\"__5 _9b_1\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _9c_2\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span>R\u00f6rel<span class=\"__5 _385\"></span>sef\u00f6rv\u00e4rv<span class=\"__5 _9d_1\"> </span>500<span class=\"__5 _9c_2\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _e5_1\"> </span></span>Utg\u00e5ende anskaffningsv\u00e4r<span class=\"__5 _385\"></span>de<span class=\"__5 _9e_1\"> </span><span class=\"ls3_5 ws3_5\">500<span class=\"__5 _9c_2\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _e5_1\"> </span></span></span>Ing\u00e5ende avskrivningar och nedsk<span class=\"__5 _384\"></span>rivningar<span class=\"__5 _9f_1\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _9c_2\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span>\u00c5re<span class=\"__5 _385\"></span>ts a<span class=\"__5 _385\"></span>vskrivning<span class=\"__5 _a0_2\"> </span><span class=\"ls3_5 ws3_5\">-50<span class=\"__5 _9c_2\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _e5_1\"> </span></span></span>Utg\u00e5ende ackumulerade <span class=\"ls0_5 ws0_5\"> </span>avskrivn<span class=\"__5 _385\"></span>ingar<span class=\"__5 _385\"></span> och nedskrivni<span class=\"__5 _385\"></span>ngar<span class=\"__5 _434\"> </span><span class=\"ls3_5 ws3_5\">-<span class=\"__5 _384\"></span>50<span class=\"__5 _9c_2\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _e5_1\"> </span></span></span>Utg<span class=\"__5 _384\"></span>\u00e5en<span class=\"__5 _384\"></span>de bo<span class=\"__5 _384\"></span>k<span class=\"__5 _384\"></span>f\u00f6r<span class=\"__5 _384\"></span>t v\u00e4rd<span class=\"__5 _384\"></span>e <span class=\"__5 _a1_2\"> </span><span class=\"ls1a_5 ws1b_5\">450<span class=\"__5 _9c_2\"> </span></span>\u2013<span class=\"__5 _e5_1\"> </span>Hy<span class=\"__5 _384\"></span>res<span class=\"__5 _384\"></span>r\u00e4t<span class=\"__5 _384\"></span>ter o<span class=\"__5 _384\"></span>ch lik<span class=\"__5 _384\"></span>na<span class=\"__5 _384\"></span>nde r\u00e4<span class=\"__5 _384\"></span>tt<span class=\"__5 _384\"></span>ighe<span class=\"__5 _384\"></span>ter Ing\u00e5ende anskaffningsv\u00e4rde<span class=\"__5 _449\"> </span><span class=\"ls0_5 ws0_5\">1 04<span class=\"__5 _384\"></span>0<span class=\"__5 _1f_4\"> </span><span class=\"ls26_5 ws29_5\">1 162<span class=\"__5 _e5_1\"> </span></span></span>\u00c5rets anskaffningar<span class=\"__5 _a2_2\"> </span><span class=\"ls11_5 ws12_5\">22<span class=\"__5 _6a_3\"> </span><span class=\"ls4_5 ws5_5\">10<span class=\"__5 _e5_1\"> </span></span></span>Avyt<span class=\"__5 _384\"></span>tringar<span class=\"__5 _387\"></span>/ut<span class=\"__5 _385\"></span>rangeringar<span class=\"__5 _a3_2\"> </span>-35<span class=\"__5 _398\"> </span><span class=\"ls1c_5 ws1d_5\">-196<span class=\"__5 _e5_1\"> </span></span>Omr\u00e4kningseffekt<span class=\"__5 _385\"></span>er<span class=\"__5 _a4_1\"> </span><span class=\"ls12_5 ws13_5\">30<span class=\"__5 _a5_1\"> </span><span class=\"ls37_5 ws33_5\">64<span class=\"__5 _e5_1\"> </span></span></span>Utg\u00e5ende anskaffningsv\u00e4r<span class=\"__5 _385\"></span>de<span class=\"__5 _430\"> </span><span class=\"ls0_5 ws0_5\">1 057<span class=\"__5 _460\"> </span>1 04<span class=\"__5 _384\"></span>0<span class=\"__5 _e5_1\"> </span></span>Ing\u00e5ende avskrivningar och nedsk<span class=\"__5 _384\"></span>rivningar<span class=\"__5 _a_5\"> </span><span class=\"ls4b_4 ws46_5\">-7<span class=\"__5 _384\"></span>5<span class=\"__5 _386\"></span>3<span class=\"__5 _f_4\"> </span>-7<span class=\"__5 _384\"></span>9<span class=\"__5 _386\"></span>4<span class=\"__5 _e5_1\"> </span></span>Avyt<span class=\"__5 _384\"></span>tringar<span class=\"__5 _387\"></span>/ut<span class=\"__5 _385\"></span>rangeringar<span class=\"__5 _a6_2\"> </span><span class=\"ls32_5 ws28_5\">32<span class=\"__5 _3a_4\"> </span><span class=\"ls1c_5 ws1d_5\">1<span class=\"__5 _384\"></span>94<span class=\"__5 _e5_1\"> </span></span></span>\u00c5re<span class=\"__5 _385\"></span>ts a<span class=\"__5 _385\"></span>vskrivning<span class=\"__5 _385\"></span> och nedskrivni<span class=\"__5 _385\"></span>ng<span class=\"__5 _412\"> </span><span class=\"ls22_5 ws2c_5\">-95<span class=\"__5 _6d_3\"> </span><span class=\"ls1c_5 ws1d_5\">-1<span class=\"__5 _384\"></span>10<span class=\"__5 _e5_1\"> </span></span></span>Omr\u00e4kningseffekt<span class=\"__5 _385\"></span>er<span class=\"__5 _a7_1\"> </span><span class=\"ls10_5 ws11_5\">-2<span class=\"__5 _384\"></span>1<span class=\"__5 _416\"> </span><span class=\"ls1b_5 ws1c_5\">-43<span class=\"__5 _e5_1\"> </span></span></span>Utg\u00e5ende ackumulerade <span class=\"ls0_5 ws0_5\"> </span>avskrivn<span class=\"__5 _385\"></span>ingar<span class=\"__5 _385\"></span> nedskrivning<span class=\"__5 _385\"></span>ar<span class=\"__5 _426\"> </span><span class=\"ls0_5 ws0_5\">-8<span class=\"__5 _384\"></span>37<span class=\"__5 _425\"> </span><span class=\"ls4b_4 ws46_5\">-7<span class=\"__5 _384\"></span>5<span class=\"__5 _386\"></span>3<span class=\"__5 _e5_1\"> </span></span></span>Utg\u00e5ende bokf\u00f6rt v\u00e4rde<span class=\"__5 _a8_1\"> </span><span class=\"ls11_5 ws12_5\">220<span class=\"__5 _f_4\"> </span></span>287<span class=\"__5 _e5_1\"> </span>KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _e5_1\"> </span>2023<span class=\"__5 _392\"> </span><span class=\"ls43_5 ws3e_5\">2<span class=\"__5 _384\"></span>022<span class=\"__5 _e5_1\"> </span></span>Ing\u00e5ende v\u00e4rde p\u00e5g\u00e5ende pr<span class=\"__5 _385\"></span>ojekt<span class=\"__5 _4b_5\"> </span><span class=\"lsf_5 ws10_5\">18<span class=\"__5 _6f_2\"> </span><span class=\"ls0_5 ws0_5\">5<span class=\"__5 _e5_1\"> </span></span></span>\u00c5rets<span class=\"__5 _385\"></span> f\u00f6r\u00e4ndring<span class=\"__5 _9d_1\"> </span><span class=\"ls1c_5 ws1d_5\">-11<span class=\"__5 _411\"> </span><span class=\"ls17_5 ws18_5\">13<span class=\"__5 _e5_1\"> </span></span></span>Omr\u00e4kningseffekt<span class=\"__5 _385\"></span>er<span class=\"__5 _a9_1\"> </span><span class=\"ls0_5 ws0_5\">1<span class=\"__5 _aa_1\"> </span>0<span class=\"__5 _e5_1\"> </span></span>Utg\u00e5ende v\u00e4r<span class=\"__5 _385\"></span>de p\u00e5g\u00e5ende projekt<span class=\"__5 _3c_5\"> </span><span class=\"ls0_5 ws0_5\">8<span class=\"__5 _411\"> </span><span class=\"lsf_5 ws10_5\">18<span class=\"__5 _e5_1\"> </span></span></span>Utg<span class=\"__5 _384\"></span>\u00e5en<span class=\"__5 _384\"></span>de bo<span class=\"__5 _384\"></span>k<span class=\"__5 _384\"></span>f\u00f6r<span class=\"__5 _384\"></span>t v\u00e4rd<span class=\"__5 _384\"></span>e ink<span class=\"__5 _384\"></span>l proje<span class=\"__5 _384\"></span>k<span class=\"__5 _384\"></span>t <span class=\"__5 _ab_2\"> </span><span class=\"ls11_5 ws12_5\">228<span class=\"__5 _1a_4\"> </span><span class=\"ls21_5 ws21_5\">305<span class=\"__5 _e5_1\"> </span></span></span>Jus<span class=\"__5 _384\"></span>tering f\u00f6r I<span class=\"__5 _384\"></span>FR<span class=\"__5 _384\"></span>S 16<span class=\"__5 _e5_1\"> </span>1<span class=\"__5 _e5_1\"> </span>68<span class=\"__5 _398\"> </span><span class=\"ls1c_5 ws1d_5\">-14<span class=\"__5 _386\"></span>4<span class=\"__5 _e5_1\"> </span></span>T<span class=\"__5 _387\"></span>otalt utg\u00e5ende bok<span class=\"__5 _384\"></span>f\u00f6rt v\u00e4rde<span class=\"__5 _385\"></span> <span class=\"__5 _428\"> </span><span class=\"ls34_5 ws30_5\">296<span class=\"__5 _b_4\"> </span><span class=\"ls50_4 ws4d_4\">1<span class=\"__5 _384\"></span>61<span class=\"__5 _e5_1\"> </span></span></span>1) <span class=\"__5 _453\"> </span>Se n<span class=\"__5 _384\"></span>ot 17<span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _e5_1\"> </span>2023<span class=\"__5 _392\"> </span><span class=\"ls43_5 ws3e_5\">2<span class=\"__5 _384\"></span>022<span class=\"__5 _e5_1\"> </span></span>Balanse<span class=\"__5 _384\"></span>rade utvecklingsutgifter Ing\u00e5ende anskaffningsv\u00e4rde<span class=\"__5 _427\"> </span><span class=\"ls0_5 ws0_5\">15 00<span class=\"__5 _384\"></span>4<span class=\"__5 _431\"> </span><span class=\"ls2e_5 ws2e_5\">13 696<span class=\"__5 _e5_1\"> </span></span></span>R\u00f6rel<span class=\"__5 _385\"></span>sef\u00f6rv\u00e4rv<span class=\"__5 _ac_1\"> </span><span class=\"ls32_5 ws28_5\">166<span class=\"__5 _9c_2\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _e5_1\"> </span></span></span>\u00c5rets anskaffningar<span class=\"__5 _ad_2\"> </span><span class=\"ls38_5 ws34_5\">9<span class=\"__5 _384\"></span>67<span class=\"__5 _6b_4\"> </span><span class=\"ls0_5 ws0_5\">1 4<span class=\"__5 _384\"></span>6<span class=\"__5 _384\"></span>3<span class=\"__5 _e5_1\"> </span></span></span>Nedskrivning<span class=\"__5 _385\"></span>ar<span class=\"__5 _ae_1\"> </span><span class=\"ls10_5 ws11_5\">-28<span class=\"__5 _384\"></span>1<span class=\"__5 _398\"> </span><span class=\"ls1c_5 ws1d_5\">-15<span class=\"__5 _384\"></span>5<span class=\"__5 _e5_1\"> </span></span></span>Utg\u00e5ende anskaffningsv\u00e4r<span class=\"__5 _385\"></span>de<span class=\"__5 _3c_5\"> </span><span class=\"ls0_5 ws0_5\">15 85<span class=\"__5 _384\"></span>6<span class=\"__5 _395\"> </span>1<span class=\"__5 _384\"></span>5 00<span class=\"__5 _384\"></span>4<span class=\"__5 _e5_1\"> </span></span>Ing\u00e5ende avskrivningar och nedsk<span class=\"__5 _384\"></span>rivningar<span class=\"__5 _6b_4\"> </span><span class=\"ls2e_5 ws2e_5\">-6 07<span class=\"__5 _384\"></span>3<span class=\"__5 _435\"> </span>-<span class=\"__5 _384\"></span>4 428<span class=\"__5 _e5_1\"> </span></span>R\u00f6rel<span class=\"__5 _385\"></span>sef\u00f6rv\u00e4rv<span class=\"__5 _af_1\"> </span><span class=\"ls20_5 ws20_5\">-6<span class=\"__5 _9c_2\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _e5_1\"> </span></span></span>\u00c5re<span class=\"__5 _385\"></span>ts a<span class=\"__5 _385\"></span>vskrivning<span class=\"__5 _a7_1\"> </span><span class=\"ls1c_5 ws1d_5\">-1 962<span class=\"__5 _2b_5\"> </span>-1 6<span class=\"__5 _384\"></span>65<span class=\"__5 _e5_1\"> </span></span>Nedskrivning<span class=\"__5 _385\"></span>ar<span class=\"__5 _b0\"> </span><span class=\"ls15_5 ws16_5\">1<span class=\"__5 _384\"></span>51<span class=\"__5 _a5_1\"> </span><span class=\"ls35_5 ws31_5\">20<span class=\"__5 _e5_1\"> </span></span></span>Utg\u00e5ende ackumulerade <span class=\"ls0_5 ws0_5\"> </span>avskrivn<span class=\"__5 _385\"></span>ingar<span class=\"__5 _385\"></span> och nedskrivni<span class=\"__5 _385\"></span>ngar<span class=\"__5 _e5_1\"> </span>-7<span class=\"__5 _384\"></span> 8<span class=\"__5 _386\"></span>9<span class=\"__5 _386\"></span>0<span class=\"__5 _3b_4\"> </span><span class=\"ls2e_5 ws2e_5\">-6<span class=\"__5 _384\"></span> 073<span class=\"__5 _e5_1\"> </span></span>Utg<span class=\"__5 _384\"></span>\u00e5en<span class=\"__5 _384\"></span>de bo<span class=\"__5 _384\"></span>k<span class=\"__5 _384\"></span>f\u00f6r<span class=\"__5 _384\"></span>t v\u00e4rd<span class=\"__5 _384\"></span>e <span class=\"__5 _b1_1\"> </span>7 966<span class=\"__5 _419\"> </span>8 93<span class=\"__5 _384\"></span>1<span class=\"__5 _e5_1\"> </span>KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _e5_1\"> </span>2023<span class=\"__5 _392\"> </span><span class=\"ls43_5 ws3e_5\">2<span class=\"__5 _384\"></span>022<span class=\"__5 _e5_1\"> </span></span>Go<span class=\"__5 _384\"></span>odwill<span class=\"__5 _e5_1\"> </span>2<span class=\"__5 _e5_1\"> </span>Ing\u00e5ende bokf<span class=\"__5 _385\"></span>\u00f6rt v\u00e4rde<span class=\"__5 _b2\"> </span><span class=\"ls37_5 ws33_5\">64<span class=\"__5 _a5_1\"> </span><span class=\"ls0_5 ws0_5\">64 </span></span>R\u00f6rel<span class=\"__5 _385\"></span>sef\u00f6rv\u00e4rv<span class=\"__5 _b3\"> </span><span class=\"ls1c_5 ws1d_5\">949<span class=\"__5 _9c_2\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _e5_1\"> </span></span></span>Utg<span class=\"__5 _384\"></span>\u00e5en<span class=\"__5 _384\"></span>de bo<span class=\"__5 _384\"></span>k<span class=\"__5 _384\"></span>f\u00f6r<span class=\"__5 _384\"></span>t v\u00e4rd<span class=\"__5 _384\"></span>e <span class=\"__5 _b4\"> </span>1 01<span class=\"__5 _384\"></span>3<span class=\"__5 _418\"> </span>6<span class=\"__5 _384\"></span>4 2) <span class=\"__5 _b5\"> </span>Goodwill har<span class=\"__5 _385\"></span> uppkommit<span class=\"__5 _385\"></span> dels genom f<span class=\"__5 _385\"></span>\u00f6retagsf<span class=\"__5 _385\"></span>\u00f6rv\u00e4r<span class=\"__5 _384\"></span>v under<span class=\"__5 _385\"></span> 2008-2010 av<span class=\"__5 _385\"></span> FaBric Sc<span class=\"__5 _384\"></span>and<span class=\"__5 _384\"></span>inav<span class=\"__5 _384\"></span>ien A<span class=\"__5 _384\"></span>B oc<span class=\"__5 _384\"></span>h del<span class=\"__5 _384\"></span>s gen<span class=\"__5 _384\"></span>om f\u00f6ret<span class=\"__5 _384\"></span>ags<span class=\"__5 _384\"></span>f\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>v und<span class=\"__5 _384\"></span>er 20<span class=\"__5 _384\"></span>23 av S<span class=\"__5 _384\"></span>ellh<span class=\"__5 _384\"></span>elp A<span class=\"__5 _384\"></span>B<span class=\"__5 _384\"></span>, till f\u00f6<span class=\"__5 _384\"></span>ljd av av<span class=\"__5 _384\"></span>tals<span class=\"__5 _384\"></span>f\u00f6r\u00e4<span class=\"__5 _384\"></span>ndr<span class=\"__5 _384\"></span>inga<span class=\"__5 _384\"></span>r i akti<span class=\"__5 _384\"></span>e\u00e4g<span class=\"__5 _384\"></span>arav<span class=\"__5 _384\"></span>tal<span class=\"__5 _384\"></span>et. F\u00f6<span class=\"__5 _384\"></span>r mer i<span class=\"__5 _384\"></span>nfor<span class=\"__5 _384\"></span>matio<span class=\"__5 _384\"></span>n om ka<span class=\"__5 _384\"></span>ssa<span class=\"__5 _384\"></span>gen<span class=\"__5 _384\"></span>erer<span class=\"__5 _384\"></span>and<span class=\"__5 _384\"></span>e enheter<span class=\"__5 _385\"></span> avseende goodwill, se<span class=\"__5 _385\"></span> not 10<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>15.<span class=\"__5 _385\"></span> B<span class=\"__5 _385\"></span>Y<span class=\"__5 _385\"></span>GGNADER,<span class=\"__5 _385\"></span> MARK O<span class=\"__5 _385\"></span>CH INVE<span class=\"__5 _385\"></span>NT<span class=\"__5 _387\"></span>ARIER<span class=\"__5 _e5_1\"> </span>Vid redovisning av mat<span class=\"__5 _385\"></span>eriella anl\u00e4gg<span class=\"__5 _384\"></span>ningstillg\u00e5ngar till\u00e4mpas IAS 16 Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>Utgifter f<span class=\"__5 _385\"></span>\u00f6r materiella anl\u00e4ggningstillg\u00e5ngar redovisas i balansr\u00e4kningen om det \u00e4r s<span class=\"__5 _384\"></span>anno<span class=\"__5 _384\"></span>lik<span class=\"__5 _384\"></span>t att framtida e<span class=\"__5 _384\"></span>konom<span class=\"__5 _384\"></span>iska f\u00f6<span class=\"__5 _384\"></span>rdela<span class=\"__5 _384\"></span>r f\u00f6rkn<span class=\"__5 _384\"></span>ippa<span class=\"__5 _384\"></span>de me<span class=\"__5 _384\"></span>d tillg\u00e5ngen kommer f\u00f6re<span class=\"__5 _385\"></span>taget till del och tillg\u00e5ngens anskaffningsv\u00e4rde kan b<span class=\"__5 _384\"></span>er\u00e4k<span class=\"__5 _384\"></span>nas p\u00e5 ett ti<span class=\"__5 _384\"></span>llf\u00f6rl<span class=\"__5 _384\"></span>itligt s\u00e4t<span class=\"__5 _384\"></span>t. \u00d6<span class=\"__5 _384\"></span>vrig<span class=\"__5 _384\"></span>a utgifter s<span class=\"__5 _384\"></span>amt utgifter f\u00f6<span class=\"__5 _384\"></span>r l\u00f6p<span class=\"__5 _384\"></span>ande u<span class=\"__5 _384\"></span>nder<span class=\"__5 _384\"></span>h\u00e5ll o<span class=\"__5 _384\"></span>ch repa<span class=\"__5 _384\"></span>ratione<span class=\"__5 _384\"></span>r redov<span class=\"__5 _384\"></span>isas s<span class=\"__5 _384\"></span>om kostna<span class=\"__5 _384\"></span>d i den p<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>d de uppkommer<span class=\"__5 _385\"></span>. Materiella anl\u00e4ggningstillg\u00e5ngar redovisas till anskaff<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>ning<span class=\"__5 _384\"></span>sv\u00e4rde m<span class=\"__5 _384\"></span>ed avdra<span class=\"__5 _384\"></span>g f\u00f6r acku<span class=\"__5 _384\"></span>mule<span class=\"__5 _384\"></span>rade av<span class=\"__5 _384\"></span>skr<span class=\"__5 _384\"></span>ivni<span class=\"__5 _384\"></span>ngar o<span class=\"__5 _384\"></span>ch eventu<span class=\"__5 _384\"></span>ella ackumulerade neds<span class=\"__5 _384\"></span>krivningar<span class=\"__5 _e5_1\"> </span><span class=\"__5 _385\"></span>. Avskriv<span class=\"__5 _384\"></span>ningar f\u00f6r<span class=\"__5 _385\"></span>delas linj\u00e4r<span class=\"__5 _384\"></span>t \u00f6ver<span class=\"__5 _385\"></span> till<span class=\"__5 _384\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>g\u00e5ng<span class=\"__5 _384\"></span>arnas f\u00f6<span class=\"__5 _384\"></span>rv<span class=\"__5 _384\"></span>\u00e4ntade ny<span class=\"__5 _384\"></span>ttjan<span class=\"__5 _384\"></span>dep<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>d. M<span class=\"__5 _384\"></span>ark sk<span class=\"__5 _384\"></span>riv<span class=\"__5 _384\"></span>s inte av<span class=\"__5 _e5_1\"> </span><span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>F\u00f6r i<span class=\"__5 _384\"></span>nformatio<span class=\"__5 _384\"></span>n om ne<span class=\"__5 _384\"></span>dsk<span class=\"__5 _384\"></span>riv<span class=\"__5 _384\"></span>ning<span class=\"__5 _384\"></span>, se not 1<span class=\"__5 _384\"></span>0.  F\u00f6r nyttjander\u00e4ttstillg\u00e5ngar avseende leasin<span class=\"__5 _384\"></span>gavtal, se not 17<span class=\"__5 _387\"></span>.<span class=\"__5 _e5_1\"> </span>KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _7a_2\"> </span><span class=\"ls53_4 ws51_4\">MODERBOLAGET<span class=\"__5 _e5_1\"> </span></span>2023<span class=\"__5 _b6_1\"> </span><span class=\"ls0_5 ws0_5\">2<span class=\"__5 _384\"></span>0<span class=\"__5 _386\"></span>2<span class=\"__5 _386\"></span>2 <span class=\"__5 _463\"> </span></span>2023<span class=\"__5 _387\"></span> <span class=\"__5 _b7_1\"> </span><span class=\"ls52_4 ws50_4\">2022<span class=\"__5 _e5_1\"> </span></span>Byg<span class=\"__5 _384\"></span>gn<span class=\"__5 _384\"></span>ade<span class=\"__5 _384\"></span>r Ing\u00e5ende anskaffningsv\u00e4rde<span class=\"__5 _460\"> </span><span class=\"ls0_5 ws0_5\">1 238<span class=\"__5 _6e_3\"> </span>1 15<span class=\"__5 _384\"></span>6<span class=\"__5 _d_4\"> </span><span class=\"ls13_5 ws14_5\">235<span class=\"__5 _d_4\"> </span>23<span class=\"__5 _384\"></span>5<span class=\"__5 _e5_1\"> </span></span></span>\u00c5rets anskaffningar<span class=\"__5 _3e_5\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _1f_4\"> </span>\u2013<span class=\"__5 _429\"> </span>\u2013<span class=\"__5 _1f_4\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span>Avyt<span class=\"__5 _384\"></span>tringar<span class=\"__5 _387\"></span>/ut<span class=\"__5 _385\"></span>rangeringar<span class=\"__5 _b8_1\"> </span><span class=\"ls3_5 ws3_5\">-50<span class=\"__5 _1f_4\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _1c_5\"> </span></span>-50<span class=\"__5 _1f_4\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _e5_1\"> </span></span></span>Omr\u00e4kningseffekt<span class=\"__5 _385\"></span>er<span class=\"__5 _417\"> </span><span class=\"ls4_5 ws5_5\">53<span class=\"__5 _3b_4\"> </span><span class=\"ls32_5 ws28_5\">82<span class=\"__5 _429\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _1f_4\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Utg\u00e5ende anskaffningsv\u00e4r<span class=\"__5 _385\"></span>de<span class=\"__5 _6b_4\"> </span><span class=\"ls1f_5 ws1f_5\">1<span class=\"__5 _384\"></span> 241<span class=\"__5 _b9\"> </span><span class=\"ls0_5 ws0_5\">1 238<span class=\"__5 _1c_5\"> </span><span class=\"lsf_5 ws10_5\">185<span class=\"__5 _d_4\"> </span><span class=\"ls13_5 ws14_5\">235<span class=\"__5 _e5_1\"> </span></span></span></span></span>Ing\u00e5ende avskrivningar <span class=\"ls0_5 ws0_5\"> </span>och nedskr<span class=\"__5 _385\"></span>ivningar<span class=\"__5 _e5_1\"> </span>-666<span class=\"__5 _396\"> </span>-586<span class=\"__5 _e5_1\"> </span>-12<span class=\"__5 _384\"></span>1<span class=\"__5 _e_5\"> </span>-116<span class=\"__5 _e5_1\"> </span>Avyt<span class=\"__5 _384\"></span>tringar<span class=\"__5 _387\"></span>/utr<span class=\"__5 _385\"></span>angeringar<span class=\"__5 _448\"> </span><span class=\"ls3_5 ws3_5\">50<span class=\"__5 _1f_4\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _435\"> </span></span>50<span class=\"__5 _1f_4\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _e5_1\"> </span></span></span>\u00c5re<span class=\"__5 _385\"></span>ts a<span class=\"__5 _385\"></span>vskrivning<span class=\"__5 _ba\"> </span><span class=\"ls1d_5 ws4_5\">-36<span class=\"__5 _403\"> </span>-3<span class=\"__5 _384\"></span>4<span class=\"__5 _8c_2\"> </span><span class=\"ls1b_5 ws1c_5\">-5<span class=\"__5 _8c_2\"> </span>-5<span class=\"__5 _e5_1\"> </span></span></span>Omr\u00e4kningseffekt<span class=\"__5 _385\"></span>er<span class=\"__5 _5c_4\"> </span><span class=\"ls17_5 ws18_5\">-31<span class=\"__5 _403\"> </span><span class=\"ls1b_5 ws1c_5\">-46<span class=\"__5 _1f_4\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _1f_4\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Utg\u00e5ende ackumule<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>rade av<span class=\"__5 _384\"></span>skr<span class=\"__5 _384\"></span>ivn<span class=\"__5 _384\"></span>ingar o<span class=\"__5 _384\"></span>ch  nedskrivni<span class=\"__5 _385\"></span>ngar<span class=\"__5 _e5_1\"> </span>-683<span class=\"__5 _396\"> </span>-666<span class=\"__5 _e5_1\"> </span>-76<span class=\"__5 _1c_5\"> </span><span class=\"ls1c_5 ws1d_5\">-12<span class=\"__5 _384\"></span>1<span class=\"__5 _e5_1\"> </span></span>Utg\u00e5ende bokf\u00f6rt v\u00e4rde<span class=\"__5 _411\"> </span><span class=\"ls11_5 ws12_5\">558<span class=\"__5 _397\"> </span><span class=\"ls32_5 ws28_5\">57<span class=\"__5 _384\"></span>2<span class=\"__5 _d_4\"> </span><span class=\"ls1a_5 ws1b_5\">109<span class=\"__5 _bb\"> </span><span class=\"ls2_5 ws2_5\">114<span class=\"__5 _e5_1\"> </span></span></span></span></span>Mark<span class=\"__5 _e5_1\"> </span>Ing\u00e5ende anskaffningsv\u00e4rde<span class=\"__5 _451\"> </span><span class=\"ls27_5 ws2b_5\">125<span class=\"__5 _403\"> </span><span class=\"ls33_5 ws2d_5\">154<span class=\"__5 _429\"> </span><span class=\"ls0_5 ws0_5\">7<span class=\"__5 _429\"> </span>7<span class=\"__5 _e5_1\"> </span></span></span></span>\u00c5rets anskaffningar<span class=\"__5 _3e_5\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _1f_4\"> </span>\u2013<span class=\"__5 _429\"> </span>\u2013<span class=\"__5 _1f_4\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span>Avyt<span class=\"__5 _384\"></span>tringar<span class=\"__5 _387\"></span>/utr<span class=\"__5 _385\"></span>angeringar<span class=\"__5 _bc\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _395\"> </span><span class=\"ls2e_5 ws2e_5\">-<span class=\"__5 _384\"></span>42<span class=\"__5 _429\"> </span></span>\u2013<span class=\"__5 _1f_4\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span>Omr\u00e4kningseffekt<span class=\"__5 _385\"></span>er<span class=\"__5 _3f_4\"> </span><span class=\"ls0_5 ws0_5\">6<span class=\"__5 _440\"> </span><span class=\"ls17_5 ws18_5\">13<span class=\"__5 _429\"> </span></span>\u2013<span class=\"__5 _1f_4\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span>Utg\u00e5ende an<span class=\"__5 _384\"></span>skaf<span class=\"__5 _384\"></span>fningsv\u00e4rde<span class=\"__5 _3b_4\"> </span><span class=\"ls18_5 ws19_5\">131<span class=\"__5 _467\"> </span><span class=\"ls0_5 ws0_5\">1<span class=\"__5 _384\"></span>25 <span class=\"__5 _466\"> </span>7<span class=\"__5 _6c_3\"> </span>7 </span></span>Inv<span class=\"__5 _385\"></span>entari<span class=\"__5 _385\"></span>er Ing\u00e5ende anskaffningsv\u00e4rde<span class=\"__5 _395\"> </span><span class=\"ls22_5 ws2c_5\">65 2<span class=\"__5 _384\"></span>19<span class=\"__5 _bd\"> </span><span class=\"ls0_5 ws0_5\">66 28<span class=\"__5 _384\"></span>8<span class=\"__5 _403\"> </span><span class=\"ls1e_5 ws1e_5\">178<span class=\"__5 _395\"> </span>178<span class=\"__5 _e5_1\"> </span></span></span></span>R\u00f6rel<span class=\"__5 _385\"></span>sef\u00f6rv\u00e4rv<span class=\"__5 _9e_1\"> </span><span class=\"ls1a_5 ws1b_5\">29<span class=\"__5 _1f_4\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _429\"> </span>\u2013<span class=\"__5 _1f_4\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span>\u00c5rets anskaffningar<span class=\"__5 _be\"> </span><span class=\"ls26_5 ws29_5\">5 521<span class=\"__5 _b9\"> </span><span class=\"ls0_5 ws0_5\">3 9<span class=\"__5 _384\"></span>12<span class=\"__5 _6c_3\"> </span>3<span class=\"__5 _459\"> </span>0<span class=\"__5 _e5_1\"> </span></span></span>Avyt<span class=\"__5 _384\"></span>tringar<span class=\"__5 _387\"></span>/utr<span class=\"__5 _385\"></span>angeringar<span class=\"__5 _3a_4\"> </span><span class=\"ls1c_5 ws1d_5\">-1 9<span class=\"__5 _384\"></span>97<span class=\"__5 _453\"> </span>-1<span class=\"__5 _384\"></span>1 4<span class=\"__5 _384\"></span>69<span class=\"__5 _429\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _1f_4\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span>Omr\u00e4kningseffekt<span class=\"__5 _385\"></span>er<span class=\"__5 _2d_5\"> </span><span class=\"ls0_5 ws0_5\">837<span class=\"__5 _7a_2\"> </span>6 4<span class=\"__5 _384\"></span>88<span class=\"__5 _429\"> </span>\u2013<span class=\"__5 _1f_4\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span>Utg\u00e5ende anskaffningsv\u00e4r<span class=\"__5 _385\"></span>de<span class=\"__5 _e_5\"> </span><span class=\"ls38_5 ws34_5\">69<span class=\"__5 _384\"></span> 61<span class=\"__5 _384\"></span>0<span class=\"__5 _bf_1\"> </span><span class=\"ls22_5 ws2c_5\">65 2<span class=\"__5 _384\"></span>19<span class=\"__5 _401\"> </span><span class=\"ls3a_5 ws36_5\">181<span class=\"__5 _395\"> </span><span class=\"ls1e_5 ws1e_5\">178<span class=\"__5 _e5_1\"> </span></span></span></span></span>Ing\u00e5ende avskrivningar <span class=\"ls0_5 ws0_5\"> </span>och nedskr<span class=\"__5 _385\"></span>ivningar<span class=\"__5 _454\"> </span><span class=\"ls1b_5 ws1c_5\">-4<span class=\"__5 _384\"></span>3 048<span class=\"__5 _471\"> </span><span class=\"ls1f_5 ws1f_5\">-<span class=\"__5 _384\"></span>41 24<span class=\"__5 _384\"></span>8<span class=\"__5 _397\"> </span><span class=\"ls1c_5 ws1d_5\">-14<span class=\"__5 _384\"></span>5<span class=\"__5 _1d_4\"> </span>-13<span class=\"__5 _384\"></span>0<span class=\"__5 _e5_1\"> </span></span></span></span>R\u00f6rel<span class=\"__5 _385\"></span>sef\u00f6rv\u00e4rv<span class=\"__5 _c0\"> </span><span class=\"ls1c_5 ws1d_5\">-10<span class=\"__5 _429\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _1f_4\"> </span>\u2013<span class=\"__5 _429\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span>Avyt<span class=\"__5 _384\"></span>tringar<span class=\"__5 _387\"></span>/utr<span class=\"__5 _385\"></span>angeringar<span class=\"__5 _4e_5\"> </span><span class=\"ls3_5 ws3_5\">1 509<span class=\"__5 _c1\"> </span><span class=\"ls0_5 ws0_5\">10 157<span class=\"__5 _429\"> </span>\u2013<span class=\"__5 _1f_4\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span>\u00c5re<span class=\"__5 _385\"></span>ts nedskr<span class=\"__5 _385\"></span>ivning<span class=\"__5 _2c_4\"> </span><span class=\"ls10_5 ws11_5\">-2<span class=\"__5 _384\"></span>3<span class=\"__5 _6e_3\"> </span><span class=\"ls15_5 ws16_5\">-<span class=\"__5 _384\"></span>2<span class=\"__5 _384\"></span>1<span class=\"__5 _384\"></span>51<span class=\"__5 _429\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _1f_4\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>\u00c5re<span class=\"__5 _385\"></span>ts a<span class=\"__5 _385\"></span>vskrivning<span class=\"__5 _441\"> </span><span class=\"ls4b_4 ws46_5\">-7<span class=\"__5 _386\"></span> 0<span class=\"__5 _386\"></span>3<span class=\"__5 _384\"></span>9<span class=\"__5 _c2_1\"> </span>-7<span class=\"__5 _384\"></span> 4<span class=\"__5 _386\"></span>7<span class=\"__5 _386\"></span>2<span class=\"__5 _3b_4\"> </span><span class=\"ls1c_5 ws1d_5\">-12<span class=\"__5 _c_5\"> </span>-1<span class=\"__5 _384\"></span>5<span class=\"__5 _e5_1\"> </span></span></span>Omr\u00e4kningseffekt<span class=\"__5 _385\"></span>er<span class=\"__5 _be\"> </span><span class=\"ls2e_5 ws2e_5\">-<span class=\"__5 _384\"></span>423<span class=\"__5 _7a_2\"> </span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _384\"></span>4 271<span class=\"__5 _429\"> </span>\u2013<span class=\"__5 _1f_4\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span>Utg\u00e5ende ackumule<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>rade av<span class=\"__5 _384\"></span>skr<span class=\"__5 _384\"></span>ivn<span class=\"__5 _384\"></span>ingar o<span class=\"__5 _384\"></span>ch  nedskrivni<span class=\"__5 _385\"></span>ngar<span class=\"__5 _5d_4\"> </span><span class=\"ls18_5 ws19_5\">-49 035<span class=\"__5 _c3_1\"> </span><span class=\"ls1b_5 ws1c_5\">-43 048<span class=\"__5 _397\"> </span><span class=\"ls1c_5 ws1d_5\">-157<span class=\"__5 _c4\"> </span>-14<span class=\"__5 _384\"></span>5<span class=\"__5 _e5_1\"> </span></span></span></span>Utg\u00e5<span class=\"__5 _385\"></span>ende bokf\u00f6rt v\u00e4r<span class=\"__5 _385\"></span>de<span class=\"__5 _400\"> </span><span class=\"ls25_5 ws2f_5\">20 575<span class=\"__5 _7a_2\"> </span><span class=\"ls0_5 ws0_5\">22 171<span class=\"__5 _2b_5\"> </span><span class=\"ls1f_5 ws1f_5\">24<span class=\"__5 _393\"> </span><span class=\"ls4_5 ws5_5\">33<span class=\"__5 _e5_1\"> </span></span></span></span></span>KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _7a_2\"> </span><span class=\"ls53_4 ws51_4\">MODERBOLAGET<span class=\"__5 _e5_1\"> </span></span>2023<span class=\"__5 _b6_1\"> </span><span class=\"ls0_5 ws0_5\">2<span class=\"__5 _384\"></span>0<span class=\"__5 _386\"></span>2<span class=\"__5 _386\"></span>2 <span class=\"__5 _463\"> </span></span>2023<span class=\"__5 _387\"></span> <span class=\"__5 _b7_1\"> </span><span class=\"ls52_4 ws50_4\">2022<span class=\"__5 _e5_1\"> </span></span>Ing\u00e5ende v\u00e4<span class=\"__5 _385\"></span>rde <span class=\"ls0_5 ws0_5\"> </span>p\u00e5g\u00e5ende pr<span class=\"__5 _385\"></span>ojekt<span class=\"__5 _420\"> </span><span class=\"ls0_5 ws0_5\">1 56<span class=\"__5 _384\"></span>4<span class=\"__5 _403\"> </span>812<span class=\"__5 _459\"> </span>3<span class=\"__5 _429\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span>R\u00f6rel<span class=\"__5 _385\"></span>sef\u00f6rv\u00e4rv<span class=\"__5 _c5\"> </span><span class=\"ls0_5 ws0_5\">0<span class=\"__5 _1f_4\"> </span>\u2013<span class=\"__5 _1f_4\"> </span>\u2013<span class=\"__5 _429\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span>\u00c5rets f<span class=\"__5 _385\"></span>\u00f6r\u00e4ndrin<span class=\"__5 _384\"></span>g<span class=\"__5 _c6_1\"> </span><span class=\"ls58_4 ws57_4\">2 380<span class=\"__5 _c4\"> </span><span class=\"ls59_4 ws58_4\">6<span class=\"__5 _384\"></span>59<span class=\"__5 _419\"> </span><span class=\"ls5a_4 ws59_4\">-3<span class=\"__5 _459\"> </span><span class=\"ls0_5 ws0_5\">3<span class=\"__5 _e5_1\"> </span></span></span></span></span>Omr\u00e4kningseffekt<span class=\"__5 _385\"></span>er<span class=\"__5 _417\"> </span><span class=\"ls4_5 ws5_5\">33<span class=\"__5 _435\"> </span><span class=\"ls1d_5 ws4_5\">93<span class=\"__5 _429\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _1f_4\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Utg\u00e5<span class=\"__5 _385\"></span>ende v\u00e4rde<span class=\"__5 _385\"></span> <span class=\"ls0_5 ws0_5\"> </span>p\u00e5g\u00e5ende pr<span class=\"__5 _385\"></span>ojekt<span class=\"__5 _441\"> </span><span class=\"ls0_5 ws0_5\">3 978<span class=\"__5 _463\"> </span>1 56<span class=\"__5 _384\"></span>4<span class=\"__5 _1f_4\"> </span>\u2013<span class=\"__5 _6c_3\"> </span>3<span class=\"__5 _e5_1\"> </span></span>T<span class=\"__5 _387\"></span>otalt utg\u00e5ende <span class=\"ls0_5 ws0_5\"> </span>bokf\u00f6r<span class=\"__5 _384\"></span>t v<span class=\"__5 _385\"></span>\u00e4rde <span class=\"__5 _417\"> </span><span class=\"ls11_5 ws12_5\">24 553<span class=\"__5 _471\"> </span><span class=\"ls0_5 ws0_5\">23 73<span class=\"__5 _384\"></span>4<span class=\"__5 _3b_4\"> </span></span>24<span class=\"__5 _c_5\"> </span>36<span class=\"__5 _e5_1\"> </span></span>1) <span class=\"__5 _453\"> </span>Ink<span class=\"__5 _384\"></span>lu<span class=\"__5 _384\"></span>dera<span class=\"__5 _384\"></span>r omk<span class=\"__5 _384\"></span>las<span class=\"__5 _384\"></span>sif<span class=\"__5 _384\"></span>ice<span class=\"__5 _384\"></span>rin<span class=\"__5 _384\"></span>g fr\u00e5n ko<span class=\"__5 _384\"></span>rt<span class=\"__5 _384\"></span>fris<span class=\"__5 _384\"></span>tiga s<span class=\"__5 _384\"></span>kul<span class=\"__5 _384\"></span>der o<span class=\"__5 _384\"></span>m MS<span class=\"__5 _384\"></span>EK -24<span class=\"__5 _384\"></span>4<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>16. A<span class=\"__5 _384\"></span>N<span class=\"__5 _384\"></span>DEL<span class=\"__5 _384\"></span>A<span class=\"__5 _384\"></span>R I IN<span class=\"__5 _384\"></span>TR<span class=\"__5 _384\"></span>ES<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EF\u00d6R<span class=\"__5 _384\"></span>E<span class=\"__5 _384\"></span>T<span class=\"__5 _387\"></span>AG OC<span class=\"__5 _384\"></span>H JO<span class=\"__5 _384\"></span>IN<span class=\"__5 _384\"></span>T VEN<span class=\"__5 _384\"></span>TU<span class=\"__5 _384\"></span>R<span class=\"__5 _384\"></span>ES<span class=\"__5 _e5_1\"> </span>Vi<span class=\"__5 _384\"></span>d redovi<span class=\"__5 _384\"></span>snin<span class=\"__5 _384\"></span>g av ande<span class=\"__5 _384\"></span>lar i intres<span class=\"__5 _384\"></span>sef\u00f6retag o<span class=\"__5 _384\"></span>ch joi<span class=\"__5 _384\"></span>nt ventures till<span class=\"__5 _384\"></span>\u00e4mpa<span class=\"__5 _384\"></span>s IA<span class=\"__5 _384\"></span>S 28 Inn<span class=\"__5 _384\"></span>ehav i intres<span class=\"__5 _384\"></span>sef\u00f6retag o<span class=\"__5 _384\"></span>ch jo<span class=\"__5 _384\"></span>int ventures<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>Bolag d\u00e4r koncernen har betydande infly<span class=\"__5 _384\"></span>tande, i allm\u00e4nhet bolag d\u00e4r konc<span class=\"__5 _384\"></span>erne<span class=\"__5 _384\"></span>n \u00e4ger m<span class=\"__5 _384\"></span>ella<span class=\"__5 _384\"></span>n 20 oc<span class=\"__5 _384\"></span>h 50 proc<span class=\"__5 _384\"></span>ent av r\u00f6stetal<span class=\"__5 _384\"></span>et, betrak<span class=\"__5 _384\"></span>tas so<span class=\"__5 _384\"></span>m intr<span class=\"__5 _385\"></span>es<span class=\"__5 _384\"></span>sebolag<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>. Bolag i vilka koncernen har gemensamt best\u00e4mman<span class=\"__5 _384\"></span>de infly<span class=\"__5 _384\"></span>tan<span class=\"__5 _384\"></span>de tills<span class=\"__5 _384\"></span>amma<span class=\"__5 _384\"></span>ns me<span class=\"__5 _384\"></span>d en ell<span class=\"__5 _384\"></span>er fle<span class=\"__5 _384\"></span>ra externa p<span class=\"__5 _384\"></span>arter k<span class=\"__5 _384\"></span>las<span class=\"__5 _384\"></span>sas s<span class=\"__5 _384\"></span>om joint ve<span class=\"__5 _384\"></span>ntures<span class=\"__5 _384\"></span>. And<span class=\"__5 _384\"></span>elar i intres<span class=\"__5 _384\"></span>sef\u00f6retag o<span class=\"__5 _384\"></span>ch jo<span class=\"__5 _384\"></span>int ventures re<span class=\"__5 _384\"></span>dovis<span class=\"__5 _384\"></span>as i enlighe<span class=\"__5 _385\"></span>t med kapit<span class=\"__5 _385\"></span>alandelsmet<span class=\"__5 _385\"></span>oden, vilket<span class=\"__5 _385\"></span> inneb\u00e4r a<span class=\"__5 _385\"></span>tt H&amp;M-koncernens and<span class=\"__5 _384\"></span>el av f\u00f6retage<span class=\"__5 _384\"></span>ns vin<span class=\"__5 _384\"></span>st<span class=\"__5 _384\"></span>/f\u00f6rlus<span class=\"__5 _384\"></span>t redov<span class=\"__5 _384\"></span>isas s<span class=\"__5 _384\"></span>om Res<span class=\"__5 _384\"></span>ultat fr\u00e5n in<span class=\"__5 _384\"></span>nehav i intres<span class=\"__5 _384\"></span>sef\u00f6retag oc<span class=\"__5 _384\"></span>h joint ve<span class=\"__5 _384\"></span>ntures i konc<span class=\"__5 _384\"></span>erne<span class=\"__5 _384\"></span>ns resu<span class=\"__5 _384\"></span>ltatr\u00e4kn<span class=\"__5 _384\"></span>ing<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _e5_1\"> </span>2023<span class=\"__5 _6d_3\"> </span>2022<span class=\"__5 _e5_1\"> </span>Joint ventures<span class=\"__5 _e5_1\"> </span>Ing\u00e5ende balans<span class=\"__5 _c7\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _2a_5\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span>Nya investeringar<span class=\"__5 _a9_1\"> </span><span class=\"ls28_5 ws23_5\">59<span class=\"__5 _2a_5\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _e5_1\"> </span></span></span>Resultatan<span class=\"__5 _384\"></span>delar<span class=\"__5 _9d_1\"> </span><span class=\"ls4c_4 ws48_5\">-9<span class=\"__5 _9f_1\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _e5_1\"> </span></span></span>Utg<span class=\"__5 _384\"></span>\u00e5en<span class=\"__5 _384\"></span>de ba<span class=\"__5 _384\"></span>lan<span class=\"__5 _384\"></span>s <span class=\"__5 _c8\"> </span><span class=\"ls1a_5 ws1b_5\">50<span class=\"__5 _9f_1\"> </span></span>\u2013<span class=\"__5 _e5_1\"> </span>KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _e5_1\"> </span>2023<span class=\"__5 _6d_3\"> </span>2022<span class=\"__5 _e5_1\"> </span>Int<span class=\"__5 _384\"></span>ress<span class=\"__5 _384\"></span>ef\u00f6re<span class=\"__5 _384\"></span>tag<span class=\"__5 _e5_1\"> </span>Ing\u00e5ende balans<span class=\"__5 _c9\"> </span><span class=\"ls18_5 ws19_5\">503<span class=\"__5 _418\"> </span><span class=\"ls4_5 ws5_5\">686<span class=\"__5 _e5_1\"> </span></span></span>Nya investeringar<span class=\"__5 _ca_1\"> </span><span class=\"ls4_5 ws5_5\">53<span class=\"__5 _cb_1\"> </span><span class=\"ls22_5 ws2c_5\">114<span class=\"__5 _e5_1\"> </span></span></span>Omklassificering<span class=\"__5 _cc_1\"> </span><span class=\"ls10_5 ws11_5\">-269<span class=\"__5 _4c_5\"> </span>-28<span class=\"__5 _e5_1\"> </span></span>Avyt<span class=\"__5 _384\"></span>tringar<span class=\"__5 _387\"></span>/ut<span class=\"__5 _385\"></span>rangeringar<span class=\"__5 _a6_2\"> </span><span class=\"ls0_5 ws0_5\">0<span class=\"__5 _2a_5\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span>Nedskrivning<span class=\"__5 _385\"></span>ar<span class=\"__5 _a0_2\"> </span><span class=\"ls1c_5 ws1d_5\">-1<span class=\"__5 _384\"></span>06<span class=\"__5 _a5_1\"> </span><span class=\"ls15_5 ws16_5\">-1<span class=\"__5 _384\"></span>76<span class=\"__5 _e5_1\"> </span></span></span>Resultatan<span class=\"__5 _384\"></span>delar<span class=\"__5 _cd_1\"> </span><span class=\"ls10_5 ws11_5\">-2<span class=\"__5 _384\"></span>1<span class=\"__5 _411\"> </span><span class=\"ls1d_5 ws4_5\">-93<span class=\"__5 _e5_1\"> </span></span></span>Utg<span class=\"__5 _384\"></span>\u00e5en<span class=\"__5 _384\"></span>de ba<span class=\"__5 _384\"></span>lan<span class=\"__5 _384\"></span>s <span class=\"__5 _ce_1\"> </span><span class=\"ls22_5 ws2c_5\">159<span class=\"__5 _4e_5\"> </span><span class=\"ls1a_5 ws1b_5\">503<span class=\"__5 _e5_1\"> </span></span></span>2023<span class=\"__5 _e5_1\"> </span>O<span class=\"__5 _386\"></span>R<span class=\"__5 _384\"></span>G<span class=\"__5 _386\"></span>. <span class=\"__5 _388\"></span> NUMMER<span class=\"__5 _459\"> </span><span class=\"ls5c_4 ws5b_4\">S<span class=\"__5 _386\"></span>\u00c4T<span class=\"__5 _386\"></span>E<span class=\"__5 _e5_1\"> </span></span>INNEHA<span class=\"__5 _387\"></span>V<span class=\"__5 _387\"></span> %<span class=\"__5 _e5_1\"> </span>R<span class=\"__5 _386\"></span>E<span class=\"__5 _384\"></span>S<span class=\"__5 _386\"></span>U<span class=\"__5 _461\"></span>LTAT-<span class=\"__5 _e5_1\"> </span>A<span class=\"__5 _386\"></span>N<span class=\"__5 _386\"></span>D<span class=\"__5 _386\"></span>E<span class=\"__5 _384\"></span>L<span class=\"__5 _386\"></span>, MS<span class=\"__5 _384\"></span>EK<span class=\"__5 _e5_1\"> </span>Joint ventures<span class=\"__5 _e5_1\"> </span>Loo<span class=\"__5 _384\"></span>per T<span class=\"__5 _385\"></span>extile C<span class=\"__5 _384\"></span>o. Glo<span class=\"__5 _384\"></span>bal A<span class=\"__5 _384\"></span>B<span class=\"__5 _410\"> </span><span class=\"ls1c_5 ws1d_5\">55941<span class=\"__5 _384\"></span>7-<span class=\"__5 _385\"></span>78<span class=\"__5 _384\"></span>41<span class=\"__5 _bf_1\"> </span><span class=\"ls2c_5 ws5c_4\">Sto<span class=\"__5 _384\"></span>ck<span class=\"__5 _384\"></span>ho<span class=\"__5 _384\"></span>lm<span class=\"__5 _403\"> </span><span class=\"ls1d_5 ws4_5\">50,0<span class=\"__5 _cf_1\"> </span><span class=\"ls0_5 ws0_5\">2<span class=\"__5 _e5_1\"> </span></span></span></span></span>HM<span class=\"__5 _384\"></span>V<span class=\"__5 _384\"></span>X A<span class=\"__5 _384\"></span>B<span class=\"__5 _414\"> </span><span class=\"ls2e_5 ws2e_5\">5<span class=\"__5 _384\"></span>59421<span class=\"__5 _384\"></span>-<span class=\"__5 _387\"></span>7<span class=\"__5 _384\"></span>969<span class=\"__5 _d0_1\"> </span><span class=\"ls2c_5 ws5c_4\">Sto<span class=\"__5 _384\"></span>c<span class=\"__5 _384\"></span>kh<span class=\"__5 _384\"></span>ol<span class=\"__5 _384\"></span>m<span class=\"__5 _c_5\"> </span><span class=\"ls45_5 ws40_5\">4<span class=\"__5 _384\"></span>9,<span class=\"__5 _384\"></span>7<span class=\"__5 _416\"> </span><span class=\"ls1c_5 ws1d_5\">-1<span class=\"__5 _384\"></span>1<span class=\"__5 _e5_1\"> </span></span></span></span></span>Int<span class=\"__5 _384\"></span>ress<span class=\"__5 _384\"></span>ef\u00f6re<span class=\"__5 _384\"></span>tag<span class=\"__5 _e5_1\"> </span>Tr<span class=\"__5 _384\"></span>e<span class=\"__5 _461\"></span>eToTe<span class=\"__5 _386\"></span>x<span class=\"__5 _386\"></span>t<span class=\"__5 _386\"></span>i<span class=\"__5 _386\"></span>l<span class=\"__5 _461\"></span>e<span class=\"__5 _386\"></span> A<span class=\"__5 _461\"></span>B<span class=\"__5 _bf_1\"> </span><span class=\"ls1_5 ws1_5\">556<span class=\"__5 _385\"></span>98<span class=\"__5 _385\"></span>9-<span class=\"__5 _385\"></span>2648<span class=\"__5 _7b_3\"> </span><span class=\"ls2c_5 ws5c_4\">Sto<span class=\"__5 _384\"></span>ck<span class=\"__5 _384\"></span>h<span class=\"__5 _384\"></span>ol<span class=\"__5 _384\"></span>m<span class=\"__5 _401\"> </span><span class=\"ls45_5 ws40_5\">2<span class=\"__5 _384\"></span>9,<span class=\"__5 _386\"></span>2<span class=\"__5 _476\"> </span><span class=\"ls1c_5 ws1d_5\">-19<span class=\"__5 _e5_1\"> </span></span></span></span></span>CA<span class=\"__5 _384\"></span>L<span class=\"__5 _384\"></span>A Inc<span class=\"__5 _d1_1\"> </span><span class=\"ls36_5 ws32_5\">USA<span class=\"__5 _8c_2\"> </span><span class=\"ls1d_5 ws4_5\">0,0<span class=\"__5 _4e_5\"> </span><span class=\"ls10_5 ws11_5\">-2<span class=\"__5 _e5_1\"> </span></span></span></span>2022<span class=\"__5 _e5_1\"> </span>O<span class=\"__5 _386\"></span>R<span class=\"__5 _384\"></span>G<span class=\"__5 _386\"></span>. <span class=\"__5 _388\"></span> NUMMER<span class=\"__5 _459\"> </span><span class=\"ls5c_4 ws5b_4\">S<span class=\"__5 _386\"></span>\u00c4T<span class=\"__5 _386\"></span>E<span class=\"__5 _e5_1\"> </span></span>INNEHA<span class=\"__5 _387\"></span>V<span class=\"__5 _387\"></span> %<span class=\"__5 _e5_1\"> </span>R<span class=\"__5 _386\"></span>E<span class=\"__5 _384\"></span>S<span class=\"__5 _386\"></span>U<span class=\"__5 _461\"></span>LTAT-<span class=\"__5 _e5_1\"> </span>A<span class=\"__5 _386\"></span>N<span class=\"__5 _386\"></span>D<span class=\"__5 _384\"></span>E<span class=\"__5 _386\"></span>L<span class=\"__5 _386\"></span>, MS<span class=\"__5 _384\"></span>EK<span class=\"__5 _e5_1\"> </span>Int<span class=\"__5 _384\"></span>ress<span class=\"__5 _384\"></span>ef\u00f6re<span class=\"__5 _384\"></span>tag<span class=\"__5 _e5_1\"> </span>Sellhelp A<span class=\"__5 _384\"></span>B<span class=\"__5 _e5_1\"> </span>1<span class=\"__5 _e5_1\"> </span>55<span class=\"__5 _384\"></span>6996<span class=\"__5 _384\"></span>-1260<span class=\"__5 _d0_1\"> </span><span class=\"ls2c_5 ws5c_4\">S<span class=\"__5 _384\"></span>toc<span class=\"__5 _384\"></span>k<span class=\"__5 _384\"></span>ho<span class=\"__5 _384\"></span>lm<span class=\"__5 _431\"> </span><span class=\"ls45_5 ws40_5\">7<span class=\"__5 _384\"></span>9,<span class=\"__5 _386\"></span>8<span class=\"__5 _476\"> </span><span class=\"ls1c_5 ws1d_5\">-19<span class=\"__5 _e5_1\"> </span></span></span></span>Tr<span class=\"__5 _384\"></span>e<span class=\"__5 _461\"></span>eToTe<span class=\"__5 _386\"></span>x<span class=\"__5 _386\"></span>t<span class=\"__5 _386\"></span>i<span class=\"__5 _386\"></span>l<span class=\"__5 _461\"></span>e<span class=\"__5 _386\"></span> A<span class=\"__5 _461\"></span>B<span class=\"__5 _bf_1\"> </span><span class=\"ls1_5 ws1_5\">556<span class=\"__5 _385\"></span>98<span class=\"__5 _385\"></span>9-<span class=\"__5 _385\"></span>2648<span class=\"__5 _7b_3\"> </span><span class=\"ls2c_5 ws5c_4\">Sto<span class=\"__5 _384\"></span>ck<span class=\"__5 _384\"></span>h<span class=\"__5 _384\"></span>ol<span class=\"__5 _384\"></span>m<span class=\"__5 _bb\"> </span><span class=\"ls46_5 ws41_5\">2<span class=\"__5 _386\"></span>8<span class=\"__5 _384\"></span>,9<span class=\"__5 _476\"> </span><span class=\"ls1c_5 ws1d_5\">-13<span class=\"__5 _e5_1\"> </span></span></span></span></span>Worn Agai<span class=\"__5 _384\"></span>n T<span class=\"__5 _387\"></span>e<span class=\"__5 _384\"></span>ch<span class=\"__5 _384\"></span>no<span class=\"__5 _384\"></span>lo<span class=\"__5 _384\"></span>gi<span class=\"__5 _384\"></span>es<span class=\"__5 _384\"></span> Ltd<span class=\"__5 _e5_1\"> </span>2<span class=\"__5 _e5_1\"> </span>UK<span class=\"__5 _431\"> </span><span class=\"ls47_5 ws42_5\">2<span class=\"__5 _384\"></span>7,<span class=\"__5 _386\"></span>6<span class=\"__5 _400\"> </span><span class=\"ls18_5 ws19_5\">-8<span class=\"__5 _e5_1\"> </span></span></span>Th<span class=\"__5 _384\"></span>read I<span class=\"__5 _384\"></span>nc<span class=\"__5 _e5_1\"> </span>3<span class=\"__5 _e5_1\"> </span>USA<span class=\"__5 _395\"> </span><span class=\"ls48_5 ws43_5\">23,5<span class=\"__5 _456\"> </span><span class=\"ls1c_5 ws1d_5\">-19<span class=\"__5 _e5_1\"> </span></span></span>CA<span class=\"__5 _384\"></span>L<span class=\"__5 _384\"></span>A Inc<span class=\"__5 _e5_1\"> </span>1<span class=\"__5 _e5_1\"> </span>USA<span class=\"__5 _bb\"> </span><span class=\"ls32_5 ws28_5\">82,<span class=\"__5 _384\"></span>4<span class=\"__5 _1a_4\"> </span><span class=\"ls1d_5 ws4_5\">-34<span class=\"__5 _e5_1\"> </span></span></span>1) <span class=\"__5 _453\"> </span>H&amp;M<span class=\"__5 _384\"></span>-ko<span class=\"__5 _384\"></span>nce<span class=\"__5 _384\"></span>rne<span class=\"__5 _384\"></span>ns in<span class=\"__5 _384\"></span>neh<span class=\"__5 _384\"></span>av i Sel<span class=\"__5 _384\"></span>lhe<span class=\"__5 _384\"></span>lp AB s<span class=\"__5 _384\"></span>amt C<span class=\"__5 _384\"></span>AL<span class=\"__5 _384\"></span>A In<span class=\"__5 _384\"></span>c var ut<span class=\"__5 _384\"></span>an be<span class=\"__5 _384\"></span>st\u00e4m<span class=\"__5 _384\"></span>man<span class=\"__5 _384\"></span>de <span class=\"ls0_5\"> </span>inflytande 2022<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>2) <span class=\"__5 _bd\"> </span>Omk<span class=\"__5 _384\"></span>las<span class=\"__5 _384\"></span>sif<span class=\"__5 _384\"></span>ice<span class=\"__5 _384\"></span>rat til<span class=\"__5 _384\"></span>l \u00f6vri<span class=\"__5 _384\"></span>ga ak<span class=\"__5 _384\"></span>tier o<span class=\"__5 _384\"></span>ch an<span class=\"__5 _384\"></span>del<span class=\"__5 _384\"></span>ar 23 s<span class=\"__5 _384\"></span>eptem<span class=\"__5 _384\"></span>ber 2<span class=\"__5 _384\"></span>02<span class=\"__5 _384\"></span>2.<span class=\"__5 _e5_1\"> </span>3) <span class=\"__5 _b5\"> </span>N<span class=\"__5 _384\"></span>eds<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>vet 3<span class=\"__5 _384\"></span>0 nove<span class=\"__5 _384\"></span>mbe<span class=\"__5 _384\"></span>r 202<span class=\"__5 _384\"></span>2<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>17<span class=\"__5 _9a_2\"></span>. LEASING<span class=\"__5 _e5_1\"> </span>Vid redovisning av leasing till\u00e4mpas IFR<span class=\"__5 _384\"></span>S 16 Leasingavtal<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>Leasingavtale<span class=\"__5 _384\"></span>n r<span class=\"__5 _385\"></span>ed<span class=\"__5 _384\"></span>ovisas som en nyttjander\u00e4ttstillg\u00e5ng samt en leasing-<span class=\"__5 _e5_1\"> </span>skul<span class=\"__5 _384\"></span>d base<span class=\"__5 _384\"></span>rat p\u00e5 nuv<span class=\"__5 _384\"></span>\u00e4rdet av alla f<span class=\"__5 _384\"></span>ramtida le<span class=\"__5 _384\"></span>asin<span class=\"__5 _384\"></span>gavgif<span class=\"__5 _384\"></span>ter fram till d<span class=\"__5 _384\"></span>ess leas<span class=\"__5 _384\"></span>ingav<span class=\"__5 _384\"></span>tal<span class=\"__5 _384\"></span>et l\u00f6p<span class=\"__5 _384\"></span>er ut. M<span class=\"__5 _384\"></span>ajor<span class=\"__5 _384\"></span>itet<span class=\"__5 _385\"></span>e<span class=\"__5 _384\"></span>n av de kontrakt s<span class=\"__5 _384\"></span>om H&amp;M<span class=\"__5 _384\"></span>-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rnen kla<span class=\"__5 _384\"></span>ssi<span class=\"__5 _384\"></span>fice<span class=\"__5 _384\"></span>rar so<span class=\"__5 _384\"></span>m leas<span class=\"__5 _384\"></span>ingav<span class=\"__5 _384\"></span>tal avs<span class=\"__5 _384\"></span>er hyra av b<span class=\"__5 _384\"></span>utikslo<span class=\"__5 _384\"></span>kal<span class=\"__5 _384\"></span>er d\u00e4r e<span class=\"__5 _384\"></span>gen  <span class=\"__5 _389\"></span>verk<span class=\"__5 _385\"></span>samhet bedrivs. \u00c4<span class=\"__5 _385\"></span>ven k<span class=\"__5 _385\"></span>ontor<span class=\"__5 _385\"></span> och lagerlokaler f<span class=\"__5 _385\"></span>\u00f6r koncernens<span class=\"__5 _385\"></span> eget bruk klass<span class=\"__5 _384\"></span>ificeras som leasingav<span class=\"__5 _384\"></span>tal. Leasingskulden v\u00e4rderas initialt t<span class=\"__5 _385\"></span>ill nuv\u00e4<span class=\"__5 _384\"></span>rdet av de framti<span class=\"__5 _384\"></span>da leas<span class=\"__5 _384\"></span>ingavg<span class=\"__5 _384\"></span>ifter di<span class=\"__5 _384\"></span>skonterad<span class=\"__5 _384\"></span>e med d<span class=\"__5 _384\"></span>en imp<span class=\"__5 _384\"></span>licit<span class=\"__5 _384\"></span>a r\u00e4ntan o<span class=\"__5 _384\"></span>ch i efter<span class=\"__5 _384\"></span>f\u00f6lj<span class=\"__5 _384\"></span>ande p<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>d gen<span class=\"__5 _384\"></span>om att s<span class=\"__5 _384\"></span>kulde<span class=\"__5 _384\"></span>n \u00f6ka<span class=\"__5 _384\"></span>s f\u00f6r att \u00e5ter-<span class=\"__5 _e5_1\"> </span>sp<span class=\"__5 _384\"></span>egla ef<span class=\"__5 _384\"></span>fekte<span class=\"__5 _384\"></span>n av r\u00e4nta samt red<span class=\"__5 _384\"></span>uce<span class=\"__5 _384\"></span>ras f\u00f6r att \u00e5ters<span class=\"__5 _384\"></span>pe<span class=\"__5 _384\"></span>gla ef<span class=\"__5 _384\"></span>fekten av erlagda leasingavgifter<span class=\"__5 _385\"></span>. Nyttjande<span class=\"__5 _384\"></span>r\u00e4ttst<span class=\"__5 _385\"></span>illg\u00e5ng<span class=\"__5 _384\"></span>en redovisas initi<span class=\"__5 _385\"></span>alt till v\u00e4rdet av le<span class=\"__5 _384\"></span>asin<span class=\"__5 _384\"></span>gskul<span class=\"__5 _384\"></span>den o<span class=\"__5 _384\"></span>ch i ef<span class=\"__5 _384\"></span>terf\u00f6l<span class=\"__5 _384\"></span>jande p<span class=\"__5 _384\"></span>eri<span class=\"__5 _384\"></span>od till an<span class=\"__5 _384\"></span>skaf<span class=\"__5 _384\"></span>fnin<span class=\"__5 _384\"></span>gs<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>v\u00e4rde m<span class=\"__5 _384\"></span>inus avs<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>vnin<span class=\"__5 _384\"></span>gar \u00f6ver l<span class=\"__5 _384\"></span>easi<span class=\"__5 _384\"></span>ng pe<span class=\"__5 _384\"></span>riod o<span class=\"__5 _384\"></span>ch eventu<span class=\"__5 _384\"></span>ella n<span class=\"__5 _384\"></span>eds<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>v-<span class=\"__5 _e5_1\"> </span>ning<span class=\"__5 _384\"></span>ar<span class=\"__5 _e5_1\"> </span><span class=\"__5 _385\"></span>. Be<span class=\"__5 _384\"></span>r\u00e4kn<span class=\"__5 _384\"></span>ing av lea<span class=\"__5 _384\"></span>sing<span class=\"__5 _384\"></span>skul<span class=\"__5 _384\"></span>d base<span class=\"__5 _384\"></span>ras i enl<span class=\"__5 _384\"></span>ighet me<span class=\"__5 _384\"></span>d stan<span class=\"__5 _384\"></span>darden p<span class=\"__5 _384\"></span>\u00e5 fasta l<span class=\"__5 _384\"></span>easin<span class=\"__5 _384\"></span>gavgif<span class=\"__5 _384\"></span>ter<span class=\"__5 _385\"></span>. V<span class=\"__5 _385\"></span>ar<span class=\"__5 _384\"></span>iabla l<span class=\"__5 _384\"></span>easi<span class=\"__5 _384\"></span>ngavgif<span class=\"__5 _384\"></span>ter so<span class=\"__5 _384\"></span>m inte beror p\u00e5 i<span class=\"__5 _384\"></span>ndex ell<span class=\"__5 _384\"></span>er en r\u00e4ntes<span class=\"__5 _384\"></span>ats, s<span class=\"__5 _384\"></span>\u00e5 som o<span class=\"__5 _384\"></span>ms\u00e4ttn<span class=\"__5 _384\"></span>ings<span class=\"__5 _384\"></span>base<span class=\"__5 _384\"></span>rad hyra o<span class=\"__5 _384\"></span>ch fasti<span class=\"__5 _384\"></span>ghets<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>skat<span class=\"__5 _384\"></span>t, ink<span class=\"__5 _384\"></span>lud<span class=\"__5 _384\"></span>eras e<span class=\"__5 _384\"></span>j i leasi<span class=\"__5 _384\"></span>ngs<span class=\"__5 _384\"></span>kulde<span class=\"__5 _384\"></span>n<span class=\"__5 _e5_1\"> </span>. H&amp;<span class=\"__5 _384\"></span>M-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rne<span class=\"__5 _384\"></span>n har valt att ti<span class=\"__5 _384\"></span>ll<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>l\u00e4mpa m\u00f6jligheten a<span class=\"__5 _385\"></span>tt undanta leasingavtal av l\u00e5gt v\u00e4rde samt<span class=\"__5 _385\"></span> leasing<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>av<span class=\"__5 _384\"></span>tal med e<span class=\"__5 _384\"></span>n leas<span class=\"__5 _384\"></span>ingp<span class=\"__5 _384\"></span>eri<span class=\"__5 _384\"></span>od und<span class=\"__5 _384\"></span>ersti<span class=\"__5 _384\"></span>gand<span class=\"__5 _384\"></span>e 12 m\u00e5nad<span class=\"__5 _384\"></span>er<span class=\"__5 _385\"></span>. Det i<span class=\"__5 _384\"></span>nneb<span class=\"__5 _384\"></span>\u00e4r att des<span class=\"__5 _384\"></span>sa inte komm<span class=\"__5 _384\"></span>er att in<span class=\"__5 _384\"></span>klu<span class=\"__5 _384\"></span>deras i l<span class=\"__5 _384\"></span>easi<span class=\"__5 _384\"></span>ngsk<span class=\"__5 _384\"></span>ulde<span class=\"__5 _384\"></span>n utan for<span class=\"__5 _384\"></span>ts\u00e4tta at<span class=\"__5 _384\"></span>t redov<span class=\"__5 _384\"></span>isas s<span class=\"__5 _384\"></span>om hyres<span class=\"__5 _384\"></span>kostnad m<span class=\"__5 _384\"></span>ed lin<span class=\"__5 _384\"></span>j\u00e4r kostna<span class=\"__5 _384\"></span>dsf\u00f6ri<span class=\"__5 _384\"></span>ng \u00f6ver l<span class=\"__5 _384\"></span>easin<span class=\"__5 _384\"></span>g-<span class=\"__5 _e5_1\"> </span>pe<span class=\"__5 _384\"></span>riod<span class=\"__5 _384\"></span>en. B<span class=\"__5 _384\"></span>ola<span class=\"__5 _384\"></span>get har in<span class=\"__5 _384\"></span>ga sal<span class=\"__5 _384\"></span>e and le<span class=\"__5 _384\"></span>aseb<span class=\"__5 _384\"></span>ack-tran<span class=\"__5 _384\"></span>sak<span class=\"__5 _384\"></span>tione<span class=\"__5 _384\"></span>r<span class=\"__5 _385\"></span>. Vis<span class=\"__5 _384\"></span>sa  <span class=\"__5 _389\"></span>k<span class=\"__5 _385\"></span>ontrakt inneh\u00e5ller villkor om \u00e5t<span class=\"__5 _385\"></span>erst\u00e4llning av lokal, detta ger inget v\u00e4sent<span class=\"__5 _385\"></span>ligt u<span class=\"__5 _385\"></span>tfall f\u00f6r<span class=\"__5 _385\"></span> koncernen<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cer<span class=\"__5 _384\"></span>nen har c<span class=\"__5 _384\"></span>irka 4 3<span class=\"__5 _384\"></span>69 butiker s<span class=\"__5 _384\"></span>amt fler<span class=\"__5 _384\"></span>tal<span class=\"__5 _384\"></span>et kontor och la<span class=\"__5 _384\"></span>ger v\u00e4rlden \u00f6ver<span class=\"__5 _387\"></span>.<span class=\"__5 _e5_1\"> </span>T<span class=\"__5 _384\"></span>ill\u00e4mpningen av standarden har kr\u00e4vt bed\u00f6mningar oc<span class=\"__5 _384\"></span>h antaganden, s\u00e5 som fastst\u00e4llande av leasingperiod oc<span class=\"__5 _384\"></span>h l\u00e5ner\u00e4nt<span class=\"__5 _385\"></span>a. Det antag<span class=\"__5 _384\"></span>ande s<span class=\"__5 _384\"></span>om har s<span class=\"__5 _384\"></span>t\u00f6rst ef<span class=\"__5 _384\"></span>fekt p\u00e5 v<span class=\"__5 _384\"></span>\u00e4rderi<span class=\"__5 _384\"></span>ng av lea<span class=\"__5 _384\"></span>sing<span class=\"__5 _384\"></span>skuld o<span class=\"__5 _384\"></span>ch nyttjander\u00e4ttstillg\u00e5ngen \u00e4r bed\u00f6m<span class=\"__5 _384\"></span>ningen av leasingperiode<span class=\"__5 _384\"></span>n<span class=\"__5 _e5_1\"> </span>. Leasing<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>pe<span class=\"__5 _384\"></span>riod<span class=\"__5 _384\"></span>en ink<span class=\"__5 _384\"></span>lud<span class=\"__5 _384\"></span>erar de<span class=\"__5 _384\"></span>n icke up<span class=\"__5 _384\"></span>ps\u00e4g<span class=\"__5 _384\"></span>nings<span class=\"__5 _384\"></span>bara p<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>den<span class=\"__5 _384\"></span>. N\u00e4<span class=\"__5 _384\"></span>r en leas<span class=\"__5 _384\"></span>ing<span class=\"__5 _384\"></span><span class=\"ls0_5\">-<span class=\"__5 _e5_1\"> </span></span>pe<span class=\"__5 _384\"></span>riod g<span class=\"__5 _384\"></span>\u00e5r ut kan ett av<span class=\"__5 _384\"></span>tal av<span class=\"__5 _384\"></span>sluta<span class=\"__5 _384\"></span>s helt<span class=\"__5 _384\"></span>, omf\u00f6rh<span class=\"__5 _384\"></span>andla<span class=\"__5 _384\"></span>s elle<span class=\"__5 _384\"></span>r f\u00f6rl\u00e4n<span class=\"__5 _384\"></span>gas be<span class=\"__5 _384\"></span>roend<span class=\"__5 _384\"></span>e p\u00e5 av<span class=\"__5 _384\"></span>talets ut<span class=\"__5 _384\"></span>formn<span class=\"__5 _384\"></span>ing. R<span class=\"__5 _384\"></span>\u00e4ttigh<span class=\"__5 _384\"></span>et att avsl<span class=\"__5 _384\"></span>uta kontrakt i f\u00f6r<span class=\"__5 _384\"></span>tid mins<span class=\"__5 _384\"></span>kar de<span class=\"__5 _384\"></span>n leas<span class=\"__5 _384\"></span>ingp<span class=\"__5 _384\"></span>eri<span class=\"__5 _384\"></span>od so<span class=\"__5 _384\"></span>m anv\u00e4nd<span class=\"__5 _384\"></span>s vid b<span class=\"__5 _384\"></span>er\u00e4k<span class=\"__5 _384\"></span>ninge<span class=\"__5 _384\"></span>n und<span class=\"__5 _384\"></span>er vis<span class=\"__5 _384\"></span>sa f\u00f6ruts\u00e4ttningar<span class=\"__5 _387\"></span>. M\u00f6jlighet till f\u00f6rl\u00e4ngning tas med i ber\u00e4kningen om leas<span class=\"__5 _384\"></span>e <span class=\"__5 _389\"></span>tagaren \u00e4r r<span class=\"__5 _384\"></span>imligt s<span class=\"__5 _384\"></span>\u00e4ker p\u00e5 at<span class=\"__5 _384\"></span>t utnyttja d<span class=\"__5 _384\"></span>et alternati<span class=\"__5 _384\"></span>vet. Att kon<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>trakt avslutas innan<span class=\"__5 _385\"></span> leasin<span class=\"__5 _384\"></span>gperiodens utg\u00e5ng f\u00f6rek<span class=\"__5 _385\"></span>omme<span class=\"__5 _384\"></span>r s\u00e4llan. F\u00f6r att un<span class=\"__5 _384\"></span>derl<span class=\"__5 _384\"></span>\u00e4tta be<span class=\"__5 _384\"></span>d\u00f6m<span class=\"__5 _384\"></span>ning av le<span class=\"__5 _384\"></span>asin<span class=\"__5 _384\"></span>gpe<span class=\"__5 _384\"></span>riod<span class=\"__5 _384\"></span>en so<span class=\"__5 _384\"></span>m anv\u00e4nd<span class=\"__5 _384\"></span>s f\u00f6r att ber\u00e4kna leasing<span class=\"__5 _384\"></span>\u00e5tagandet<span class=\"__5 _385\"></span> har antaganden utifr\u00e5n<span class=\"__5 _385\"></span> kontraktstyp gjorts<span class=\"__5 _384\"></span>. Antagandena f\u00f6r fastst\u00e4llande a<span class=\"__5 _385\"></span>v leasingp<span class=\"__5 _384\"></span>eriod f\u00f6r respektive kon<span class=\"__5 _385\"></span>trakts<span class=\"__5 _384\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>ty<span class=\"__5 _384\"></span>p \u00e4r framtag<span class=\"__5 _384\"></span>na utifr\u00e5n b<span class=\"__5 _384\"></span>\u00e4sta m\u00f6j<span class=\"__5 _384\"></span>liga b<span class=\"__5 _384\"></span>ed\u00f6<span class=\"__5 _384\"></span>mnin<span class=\"__5 _384\"></span>g och ba<span class=\"__5 _384\"></span>sera<span class=\"__5 _384\"></span>s p\u00e5  <span class=\"__5 _389\"></span>hist<span class=\"__5 _385\"></span>oriska data samt r\u00e5dande marknadssituat<span class=\"__5 _385\"></span>ion. Leasingp<span class=\"__5 _384\"></span>erioden f\u00f6r butiker b<span class=\"__5 _384\"></span>aser<span class=\"__5 _384\"></span>as p\u00e5 butik<span class=\"__5 _384\"></span>skl<span class=\"__5 _384\"></span>ass o<span class=\"__5 _384\"></span>ch pl<span class=\"__5 _384\"></span>ats. Fl<span class=\"__5 _384\"></span>agsh<span class=\"__5 _384\"></span>ip<span class=\"__5 _384\"></span>-b<span class=\"__5 _384\"></span>utiker i strateg<span class=\"__5 _384\"></span>iska plats<span class=\"__5 _384\"></span>er har e<span class=\"__5 _384\"></span>n leas<span class=\"__5 _384\"></span>ingp<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>d inst\u00e4<span class=\"__5 _384\"></span>lld p\u00e5 s<span class=\"__5 _384\"></span>lutdatumet av le<span class=\"__5 _384\"></span>asin<span class=\"__5 _384\"></span>gav<span class=\"__5 _384\"></span>talet oavs<span class=\"__5 _384\"></span>ett br<span class=\"__5 _384\"></span>y<span class=\"__5 _384\"></span>tklau<span class=\"__5 _384\"></span>sule<span class=\"__5 _384\"></span>r<span class=\"__5 _387\"></span>. F<span class=\"__5 _384\"></span>\u00f6r all<span class=\"__5 _384\"></span>a andra b<span class=\"__5 _384\"></span>utiksk<span class=\"__5 _384\"></span>las<span class=\"__5 _384\"></span>ser a<span class=\"__5 _384\"></span>nv\u00e4nde<span class=\"__5 _384\"></span>r H&amp;M<span class=\"__5 _384\"></span>- koncernen<span class=\"__5 _385\"></span> f\u00f6rsta brytklausulen<span class=\"__5 _385\"></span> oavsett l\u00e4<span class=\"__5 _385\"></span>ngd av lea<span class=\"__5 _385\"></span>singavtal. Butik<span class=\"__5 _385\"></span>er som i<span class=\"__5 _384\"></span>nte \u00e4r flags<span class=\"__5 _384\"></span>hip<span class=\"__5 _384\"></span>-<span class=\"__5 _384\"></span>butiker ha<span class=\"__5 _384\"></span>r en ge<span class=\"__5 _384\"></span>noms<span class=\"__5 _384\"></span>nittl<span class=\"__5 _384\"></span>ig leas<span class=\"__5 _384\"></span>ingp<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>d om 3,<span class=\"__5 _384\"></span>5 \u00e5r<span class=\"__5 _385\"></span>. B<span class=\"__5 _384\"></span>er\u00e4k<span class=\"__5 _384\"></span>ninge<span class=\"__5 _384\"></span>n f\u00f6r lea<span class=\"__5 _384\"></span>sing<span class=\"__5 _384\"></span>peri<span class=\"__5 _384\"></span>ode<span class=\"__5 _384\"></span>n f\u00f6r lage<span class=\"__5 _384\"></span>r oc<span class=\"__5 _384\"></span>h kontor utg\u00e5r fr\u00e5n leasing <span class=\"__5 _d2_1\"></span>avtalet<span class=\"__5 _385\"></span>s l\u00e4ngd. Anta<span class=\"__5 _385\"></span>gandena f\u00f6r<span class=\"__5 _385\"></span> koncernen utv\u00e4r<span class=\"__5 _385\"></span>deras l\u00f6pande<span class=\"__5 _385\"></span> utifr\u00e5n f\u00f6<span class=\"__5 _384\"></span>r\u00e4ndri<span class=\"__5 _384\"></span>ngar in<span class=\"__5 _384\"></span>om bra<span class=\"__5 _384\"></span>nsc<span class=\"__5 _384\"></span>hen<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>. Dis<span class=\"__5 _384\"></span>konterings<span class=\"__5 _384\"></span>r\u00e4nta so<span class=\"__5 _384\"></span>m anv\u00e4nd<span class=\"__5 _384\"></span>s vid ber\u00e4kning motsvarar H&amp;M-konce<span class=\"__5 _384\"></span>rnen marginella l\u00e5ner\u00e4nta<span class=\"__5 _385\"></span> me<span class=\"__5 _384\"></span>d h\u00e4nsyn tagen till bland annat, valu<span class=\"__5 _385\"></span>ta och l\u00e4ngd p\u00e5 respek<span class=\"__5 _384\"></span>tive leasing-<span class=\"__5 _e5_1\"> </span>av<span class=\"__5 _384\"></span>tal.  <span class=\"__5 _389\"></span>R\u00e4ntan u<span class=\"__5 _384\"></span>ppd<span class=\"__5 _384\"></span>ateras \u00e5rsv<span class=\"__5 _384\"></span>is oc<span class=\"__5 _384\"></span>h \u00f6ver<span class=\"__5 _384\"></span>vak<span class=\"__5 _384\"></span>as kontinue<span class=\"__5 _384\"></span>rligt un<span class=\"__5 _384\"></span>der \u00e5<span class=\"__5 _384\"></span>ret.  <span class=\"__5 _d2_1\"></span>Marginella l<span class=\"__5 _385\"></span>\u00e5ner\u00e4nta<span class=\"__5 _385\"></span>n \u00e5t<span class=\"__5 _385\"></span>erspeglar H&amp;M-koncernen kr<span class=\"__5 _385\"></span>editrisk<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>F\u00f6r y<span class=\"__5 _384\"></span>tter<span class=\"__5 _384\"></span>ligare info<span class=\"__5 _384\"></span>rmation o<span class=\"__5 _384\"></span>m ned<span class=\"__5 _384\"></span>sk<span class=\"__5 _384\"></span>rivn<span class=\"__5 _384\"></span>ing<span class=\"__5 _384\"></span>, se not 1<span class=\"__5 _384\"></span>0 och 14<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>Koncernen redovisar ett kass<span class=\"__5 _384\"></span>autfl\u00f6de h\u00e4nf\u00f6rligt till leasingavtal upp<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>g\u00e5e<span class=\"__5 _384\"></span>nde till M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 12 867 (12 139) f\u00f6r r\u00e4kens<span class=\"__5 _384\"></span>kaps<span class=\"__5 _384\"></span>\u00e5ret 2023<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>Cov<span class=\"__5 _384\"></span>id<span class=\"__5 _384\"></span>-19<span class=\"__5 _e5_1\"> </span>H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cer<span class=\"__5 _384\"></span>nen har v<span class=\"__5 _384\"></span>alt att inte till\u00e4<span class=\"__5 _384\"></span>mpa l\u00e4t<span class=\"__5 _384\"></span>tnads<span class=\"__5 _384\"></span>regel<span class=\"__5 _384\"></span>n f\u00f6r IF<span class=\"__5 _384\"></span>RS 16 h\u00e4nf\u00f6rd til<span class=\"__5 _384\"></span>l covi<span class=\"__5 _384\"></span>d-19<span class=\"__5 _e5_1\"> </span><span class=\"__5 _385\"></span>. Ne<span class=\"__5 _384\"></span>dan pre<span class=\"__5 _384\"></span>senteras d<span class=\"__5 _384\"></span>e bel<span class=\"__5 _384\"></span>opp h<span class=\"__5 _384\"></span>\u00e4nf\u00f6rlig<span class=\"__5 _384\"></span>a till le<span class=\"__5 _384\"></span>asing<span class=\"__5 _384\"></span>verks<span class=\"__5 _384\"></span>amh<span class=\"__5 _384\"></span>eter som redov<span class=\"__5 _384\"></span>isats i res<span class=\"__5 _384\"></span>ultatr\u00e4k<span class=\"__5 _384\"></span>ning<span class=\"__5 _384\"></span>en und<span class=\"__5 _384\"></span>er \u00e5ret. KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _e5_1\"> </span>MS<span class=\"__5 _384\"></span>EK<span class=\"__5 _d3_1\"> </span><span class=\"ls2f_5 ws26_5\">2023<span class=\"__5 _1d_4\"> </span></span>202<span class=\"__5 _384\"></span>2<span class=\"__5 _e5_1\"> </span>Avskrivningar p\u00e5 nyttjander\u00e4ttstillg\u00e5ngar <span class=\"__5 _d4_1\"> </span><span class=\"ls0_5 ws0_5\">12 87<span class=\"__5 _384\"></span>7<span class=\"__5 _463\"> </span><span class=\"ls22_5 ws2c_5\">11 8<span class=\"__5 _384\"></span>38<span class=\"__5 _e5_1\"> </span></span></span>Neds<span class=\"__5 _384\"></span>krivningar p\u00e5 nyttjander\u00e4ttstillg\u00e5ngar<span class=\"__5 _454\"> </span><span class=\"ls15_5 ws16_5\">276<span class=\"__5 _c_5\"> </span><span class=\"ls2e_5 ws2e_5\">307<span class=\"__5 _e5_1\"> </span></span></span>R\u00e4nt<span class=\"__5 _385\"></span>ekos<span class=\"__5 _385\"></span>tnader p\u00e5 le<span class=\"__5 _385\"></span>asingskulder <span class=\"__5 _3e_5\"> </span><span class=\"ls16_5 ws17_5\">1<span class=\"__5 _384\"></span> 74<span class=\"__5 _386\"></span>4<span class=\"__5 _c_5\"> </span><span class=\"ls39_5 ws35_5\">87<span class=\"__5 _384\"></span>2<span class=\"__5 _e5_1\"> </span></span></span>Kostnader f\u00f6r variabla <span class=\"ls0_5 ws0_5\"> </span>leasinga<span class=\"__5 _385\"></span>vgifter<span class=\"__5 _385\"></span> <span class=\"__5 _d5_1\"> </span><span class=\"ls0_5 ws0_5\">7 158<span class=\"__5 _6e_3\"> </span>6 938<span class=\"__5 _e5_1\"> </span></span>Andra leasi<span class=\"__5 _385\"></span>ngavgift<span class=\"__5 _385\"></span>er<span class=\"__5 _d1_1\"> </span><span class=\"ls0_5 ws0_5\">1 2<span class=\"__5 _384\"></span>18<span class=\"__5 _465\"> </span>3 273<span class=\"__5 _e5_1\"> </span></span>T<span class=\"__5 _387\"></span>otal<span class=\"__5 _384\"></span>a k<span class=\"__5 _385\"></span>os<span class=\"__5 _384\"></span>tnader h\u00e4nf\u00f6rliga till leasingv<span class=\"__5 _385\"></span>erksamheten<span class=\"__5 _385\"></span> <span class=\"__5 _a6_2\"> </span><span class=\"ls0_5 ws0_5\">23 2<span class=\"__5 _384\"></span>73<span class=\"__5 _d0_1\"> </span>2<span class=\"__5 _384\"></span>3 228<span class=\"__5 _e5_1\"> </span></span>Konc<span class=\"__5 _384\"></span>ern<span class=\"__5 _384\"></span>en del<span class=\"__5 _384\"></span>ar in sin<span class=\"__5 _384\"></span>a leas<span class=\"__5 _384\"></span>ingav<span class=\"__5 _384\"></span>tal i tre k<span class=\"__5 _384\"></span>lass<span class=\"__5 _384\"></span>er av nyt<span class=\"__5 _384\"></span>tjand<span class=\"__5 _384\"></span>er\u00e4tts<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>tillg<span class=\"__5 _384\"></span>\u00e5ngar<span class=\"__5 _384\"></span>: B<span class=\"__5 _384\"></span>utiksl<span class=\"__5 _384\"></span>okal<span class=\"__5 _384\"></span>er<span class=\"__5 _385\"></span>, La<span class=\"__5 _384\"></span>ger o<span class=\"__5 _384\"></span>ch Kontor<span class=\"__5 _385\"></span>. I f\u00f6l<span class=\"__5 _384\"></span>jande ta<span class=\"__5 _384\"></span>bel<span class=\"__5 _384\"></span>l prese<span class=\"__5 _384\"></span>nteras de utg\u00e5ende balanserna avseende nyttjander\u00e4ttstillg\u00e5ngar och leasin<span class=\"__5 _384\"></span>g-<span class=\"__5 _e5_1\"> </span>skulder samt f\u00f6r\u00e4ndringarna under \u00e5ret<span class=\"__5 _e5_1\"> </span>. NYTT<span class=\"__5 _387\"></span>JANDER\u00c4<span class=\"__5 _387\"></span>T<span class=\"__5 _384\"></span>TST<span class=\"__5 _385\"></span>ILLG\u00c5NGAR<span class=\"__5 _387\"></span> MS<span class=\"__5 _384\"></span>EK BUTIKS-<span class=\"__5 _385\"></span><span class=\"ls0_5 ws0_5\"> </span>L<span class=\"__5 _384\"></span>O<span class=\"__5 _384\"></span>K<span class=\"__5 _461\"> </span>A<span class=\"__5 _386\"></span>L<span class=\"__5 _386\"></span>E<span class=\"__5 _386\"></span>R <span class=\"__5 _d6_1\"> </span><span class=\"ws60_4\"> L<span class=\"__5 _386\"></span>A<span class=\"__5 _384\"></span>G<span class=\"__5 _386\"></span>E<span class=\"__5 _386\"></span>R  <span class=\"ls44_5 ws61_4\"> K<span class=\"__5 _385\"></span>ONT<span class=\"__5 _385\"></span>OR<span class=\"__5 _385\"></span>  <span class=\"ls30_5 ws62_4\"> TO<span class=\"__5 _384\"></span>T<span class=\"__5 _384\"></span>A<span class=\"__5 _386\"></span>LT </span></span></span>LEASE-<span class=\"__5 _e5_1\"> </span>SKULD<span class=\"__5 _387\"></span> In<span class=\"__5 _384\"></span>g\u00e5e<span class=\"__5 _384\"></span>nde b<span class=\"__5 _384\"></span>alan<span class=\"__5 _384\"></span>s per 2022-12-01<span class=\"__5 _392\"> </span><span class=\"ls26_5 ws29_5\">51 06<span class=\"__5 _384\"></span>5<span class=\"__5 _462\"> </span><span class=\"ls0_5 ws0_5\">4 53<span class=\"__5 _384\"></span>2<span class=\"__5 _8e_2\"> </span>2 70<span class=\"__5 _384\"></span>8<span class=\"__5 _d7_1\"> </span>58 3<span class=\"__5 _384\"></span>05<span class=\"__5 _b5\"> </span><span class=\"ls50_4 ws4d_4\">61<span class=\"__5 _384\"></span> 8<span class=\"__5 _384\"></span>57<span class=\"__5 _e5_1\"> </span></span></span></span>Br<span class=\"__5 _384\"></span>utto\u00f6k<span class=\"__5 _384\"></span>ning u<span class=\"__5 _384\"></span>nde<span class=\"__5 _384\"></span>r perioden<span class=\"__5 _5f_4\"> </span><span class=\"ls27_5 ws2b_5\">8 7<span class=\"__5 _384\"></span>25<span class=\"__5 _b6_1\"> </span><span class=\"ls0_5 ws0_5\">1 179<span class=\"__5 _431\"> </span><span class=\"ls39_5 ws35_5\">897<span class=\"__5 _462\"> </span></span>10 8<span class=\"__5 _384\"></span>01<span class=\"__5 _483\"> </span><span class=\"ls1c_5 ws1d_5\">1<span class=\"__5 _384\"></span>1 947<span class=\"__5 _e5_1\"> </span></span></span></span>Avskrivningar p\u00e5 n<span class=\"__5 _385\"></span>y<span class=\"__5 _384\"></span>ttjander\u00e4ttstill<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>g\u00e5ngar <span class=\"__5 _d8_1\"> </span><span class=\"ls1c_5 ws1d_5\">-11 0<span class=\"__5 _384\"></span>3<span class=\"__5 _384\"></span>0<span class=\"__5 _b6_1\"> </span><span class=\"ls39_5 ws35_5\">-98<span class=\"__5 _384\"></span>4<span class=\"__5 _d_4\"> </span><span class=\"ls4_5 ws5_5\">-863<span class=\"__5 _bd\"> </span><span class=\"ls0_5 ws0_5\">-12 87<span class=\"__5 _384\"></span>7<span class=\"__5 _e5_1\"> </span></span></span></span></span>Nedskrivning<span class=\"__5 _385\"></span>ar p\u00e5 n<span class=\"__5 _385\"></span>y<span class=\"__5 _384\"></span>ttjander\u00e4ttstill<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>g\u00e5ngar<span class=\"__5 _3d_4\"> </span><span class=\"ls15_5 ws16_5\">-2<span class=\"__5 _384\"></span>76<span class=\"__5 _392\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _456\"> </span>\u2013<span class=\"__5 _1d_4\"> </span></span>-2<span class=\"__5 _384\"></span>76<span class=\"__5 _e5_1\"> </span></span>Omr\u00e4kningsdiffer<span class=\"__5 _385\"></span>ens <span class=\"__5 _e_5\"> </span><span class=\"ls4_5 ws5_5\">636<span class=\"__5 _1e_5\"> </span>100<span class=\"__5 _460\"> </span><span class=\"ls35_5 ws31_5\">20<span class=\"__5 _e_5\"> </span><span class=\"ls25_5 ws2f_5\">755<span class=\"__5 _397\"> </span><span class=\"ls39_5 ws35_5\">797<span class=\"__5 _e5_1\"> </span></span></span></span></span>R\u00e4ntekostna<span class=\"__5 _384\"></span>der p<span class=\"__5 _384\"></span>\u00e5 leasingskuld <span class=\"__5 _d9_1\"> </span><span class=\"ls16_5 ws17_5\">1<span class=\"__5 _384\"></span> 74<span class=\"__5 _386\"></span>4<span class=\"__5 _e5_1\"> </span></span>Leasingavgifter <span class=\"__5 _da_1\"> </span><span class=\"ls1c_5 ws1d_5\">-15 4<span class=\"__5 _384\"></span>5<span class=\"__5 _384\"></span>8<span class=\"__5 _e5_1\"> </span></span>Utg<span class=\"__5 _384\"></span>\u00e5en<span class=\"__5 _384\"></span>de ba<span class=\"__5 _384\"></span>lan<span class=\"__5 _384\"></span>s pe<span class=\"__5 _384\"></span>r 202<span class=\"__5 _384\"></span>3-11<span class=\"__5 _384\"></span>-<span class=\"__5 _384\"></span>30 <span class=\"__5 _460\"> </span>49 12<span class=\"__5 _384\"></span>0<span class=\"__5 _462\"> </span><span class=\"ls13_5 ws14_5\">4 826<span class=\"__5 _6e_3\"> </span></span>2 762<span class=\"__5 _db_1\"> </span>56 70<span class=\"__5 _384\"></span>8<span class=\"__5 _c3_1\"> </span><span class=\"ls20_5 ws20_5\">6<span class=\"__5 _385\"></span>0 888</span> NYTT<span class=\"__5 _387\"></span>JANDER\u00c4<span class=\"__5 _387\"></span>T<span class=\"__5 _384\"></span>TST<span class=\"__5 _385\"></span>ILLG\u00c5NGAR<span class=\"__5 _387\"></span> MS<span class=\"__5 _384\"></span>EK BUTIKS-<span class=\"__5 _e5_1\"> </span>L<span class=\"__5 _384\"></span>O<span class=\"__5 _384\"></span>K<span class=\"__5 _461\"> </span>A<span class=\"__5 _386\"></span>L<span class=\"__5 _386\"></span>E<span class=\"__5 _386\"></span>R <span class=\"__5 _d6_1\"> </span><span class=\"ws60_4\"> L<span class=\"__5 _386\"></span>A<span class=\"__5 _384\"></span>G<span class=\"__5 _386\"></span>E<span class=\"__5 _386\"></span>R  <span class=\"ls44_5 ws61_4\"> K<span class=\"__5 _385\"></span>ONT<span class=\"__5 _385\"></span>OR<span class=\"__5 _385\"></span>  <span class=\"ls30_5 ws62_4\"> TO<span class=\"__5 _384\"></span>T<span class=\"__5 _384\"></span>A<span class=\"__5 _386\"></span>LT </span></span></span>LEASE-<span class=\"__5 _e5_1\"> </span>SKULD<span class=\"__5 _387\"></span> In<span class=\"__5 _384\"></span>g\u00e5e<span class=\"__5 _384\"></span>nde b<span class=\"__5 _384\"></span>alan<span class=\"__5 _384\"></span>s per<span class=\"__5 _385\"></span> 2021-12-<span class=\"__5 _384\"></span>01<span class=\"__5 _429\"> </span><span class=\"ls37_5 ws33_5\">46 481<span class=\"__5 _bf_1\"> </span><span class=\"ls0_5 ws0_5\">3 97<span class=\"__5 _384\"></span>3<span class=\"__5 _396\"> </span>2 631<span class=\"__5 _dc_1\"> </span><span class=\"ls11_5 ws12_5\">53 085<span class=\"__5 _d7_1\"> </span><span class=\"ls19_5 ws1a_5\">5<span class=\"__5 _384\"></span>7<span class=\"__5 _384\"></span> 076<span class=\"__5 _e5_1\"> </span></span></span></span></span>Br<span class=\"__5 _384\"></span>utto\u00f6k<span class=\"__5 _384\"></span>ning u<span class=\"__5 _384\"></span>nde<span class=\"__5 _384\"></span>r perioden<span class=\"__5 _dd_1\"> </span><span class=\"ls22_5 ws2c_5\">11 22<span class=\"__5 _384\"></span>3<span class=\"__5 _402\"> </span><span class=\"ls3_5 ws3_5\">906<span class=\"__5 _431\"> </span><span class=\"ls28_5 ws23_5\">7<span class=\"__5 _384\"></span>26<span class=\"__5 _d0_1\"> </span><span class=\"ls0_5 ws0_5\">12 85<span class=\"__5 _384\"></span>5<span class=\"__5 _bd\"> </span>12 5<span class=\"__5 _384\"></span>58<span class=\"__5 _e5_1\"> </span></span></span></span></span>Avskrivningar p\u00e5 nyt<span class=\"__5 _384\"></span>tjand<span class=\"__5 _384\"></span>er\u00e4tts<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>tillg\u00e5ngar <span class=\"__5 _de_1\"> </span><span class=\"ls4_5 ws5_5\">-10<span class=\"__5 _385\"></span> 399<span class=\"__5 _396\"> </span><span class=\"ls3a_5 ws36_5\">-<span class=\"__5 _384\"></span>681<span class=\"__5 _1c_5\"> </span><span class=\"ls4b_4 ws46_5\">-7<span class=\"__5 _384\"></span>5<span class=\"__5 _386\"></span>8<span class=\"__5 _df_1\"> </span><span class=\"ls1c_5 ws1d_5\">-11 8<span class=\"__5 _384\"></span>3<span class=\"__5 _384\"></span>8<span class=\"__5 _e5_1\"> </span></span></span></span></span>Nedskrivning<span class=\"__5 _385\"></span>ar p\u00e5 nyt<span class=\"__5 _384\"></span>tjand<span class=\"__5 _384\"></span>er\u00e4tts<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>tillg\u00e5ngar<span class=\"__5 _441\"> </span><span class=\"ls2e_5 ws2e_5\">-3<span class=\"__5 _384\"></span>07<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _6d_3\"> </span>\u2013<span class=\"__5 _465\"> </span></span>-<span class=\"__5 _384\"></span>307<span class=\"__5 _e5_1\"> </span></span>Omr\u00e4kningsdiffer<span class=\"__5 _385\"></span>ens <span class=\"__5 _b9\"> </span><span class=\"ls38_5 ws34_5\">4<span class=\"__5 _384\"></span> 0<span class=\"__5 _386\"></span>67<span class=\"__5 _1d_4\"> </span><span class=\"ls4_5 ws5_5\">33<span class=\"__5 _384\"></span>4<span class=\"__5 _c_5\"> </span><span class=\"ls3_5 ws3_5\">109<span class=\"__5 _b7_1\"> </span><span class=\"ls15_5 ws16_5\">4<span class=\"__5 _384\"></span> 51<span class=\"__5 _384\"></span>0<span class=\"__5 _e0_1\"> </span><span class=\"ls22_5 ws2c_5\">4 895<span class=\"__5 _e5_1\"> </span></span></span></span></span></span>R\u00e4ntekostna<span class=\"__5 _384\"></span>der p<span class=\"__5 _384\"></span>\u00e5 leasingskuld <span class=\"__5 _e1_1\"> </span><span class=\"ls39_5 ws35_5\">872<span class=\"__5 _e5_1\"> </span></span>Leasingavgifter <span class=\"__5 _da_1\"> </span><span class=\"ls1c_5 ws1d_5\">-13 5<span class=\"__5 _384\"></span>4<span class=\"__5 _384\"></span>5<span class=\"__5 _e5_1\"> </span></span>Utg<span class=\"__5 _384\"></span>\u00e5en<span class=\"__5 _384\"></span>de ba<span class=\"__5 _384\"></span>lan<span class=\"__5 _384\"></span>s pe<span class=\"__5 _384\"></span>r 202<span class=\"__5 _384\"></span>2-1<span class=\"__5 _384\"></span>1-<span class=\"__5 _384\"></span>30 <span class=\"__5 _460\"> </span><span class=\"ls26_5 ws29_5\">51 065<span class=\"__5 _462\"> </span></span>4 5<span class=\"__5 _384\"></span>32<span class=\"__5 _8e_2\"> </span>2 70<span class=\"__5 _384\"></span>8<span class=\"__5 _d7_1\"> </span>58 3<span class=\"__5 _384\"></span>05<span class=\"__5 _b5\"> </span><span class=\"ls50_4 ws4d_4\">61<span class=\"__5 _384\"></span> 8<span class=\"__5 _384\"></span>5<span class=\"__5 _384\"></span>7<span class=\"__5 _e5_1\"> </span></span>Nedan presen<span class=\"__5 _385\"></span>teras<span class=\"__5 _385\"></span> en l\u00f6pti<span class=\"__5 _385\"></span>dsanalys a<span class=\"__5 _385\"></span>v koncernens<span class=\"__5 _385\"></span> leasingskulder per<span class=\"__5 _385\"></span> 30 n<span class=\"__5 _384\"></span>ovemb<span class=\"__5 _384\"></span>er 2023<span class=\"__5 _384\"></span>. KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _e5_1\"> </span>H<span class=\"__5 _386\"></span>Y<span class=\"__5 _386\"></span>R<span class=\"__5 _386\"></span>E<span class=\"__5 _384\"></span>S<span class=\"__5 _386\"></span>\u00c5TA<span class=\"__5 _384\"></span>G<span class=\"__5 _386\"></span>A<span class=\"__5 _461\"></span>N<span class=\"__5 _386\"></span>D<span class=\"__5 _386\"></span>E<span class=\"__5 _384\"></span> M<span class=\"__5 _386\"></span>S<span class=\"__5 _386\"></span>E<span class=\"__5 _386\"></span>K<span class=\"__5 _a6_2\"> </span><span class=\"ls2f_5 ws26_5\">2023<span class=\"__5 _3b_4\"> </span>2022<span class=\"__5 _e5_1\"> </span></span>Ino<span class=\"__5 _384\"></span>m ett \u00e5r<span class=\"__5 _e2_1\"> </span><span class=\"ls28_5 ws23_5\">12 1<span class=\"__5 _384\"></span>59<span class=\"__5 _397\"> </span><span class=\"ls25_5 ws2f_5\">12 575<span class=\"__5 _e5_1\"> </span></span></span>Ino<span class=\"__5 _384\"></span>m ett till tre \u00e5r<span class=\"__5 _e3_1\"> </span><span class=\"ls38_5 ws34_5\">1<span class=\"__5 _384\"></span>8<span class=\"__5 _384\"></span> 3<span class=\"__5 _384\"></span>61<span class=\"__5 _d_4\"> </span><span class=\"ls23_5 ws2a_5\">1<span class=\"__5 _384\"></span>7 3<span class=\"__5 _384\"></span>49<span class=\"__5 _e5_1\"> </span></span></span>Ino<span class=\"__5 _384\"></span>m tre till fem \u00e5r<span class=\"__5 _d1_1\"> </span><span class=\"ls11_5 ws12_5\">10 222<span class=\"__5 _1c_5\"> </span><span class=\"ls1c_5 ws1d_5\">9<span class=\"__5 _384\"></span> 940<span class=\"__5 _e5_1\"> </span></span></span>Senare \u00e4n fem \u00e5r<span class=\"__5 _cc_1\"> </span><span class=\"ls0_5 ws0_5\">20 14<span class=\"__5 _384\"></span>6<span class=\"__5 _1d_4\"> </span>21 9<span class=\"__5 _384\"></span>93<span class=\"__5 _e5_1\"> </span></span>T<span class=\"__5 _387\"></span>otalt<span class=\"__5 _e4_1\"> </span><span class=\"ls20_5 ws20_5\">60 888<span class=\"__5 _7c_3\"> </span><span class=\"ls50_4 ws4d_4\">61<span class=\"__5 _384\"></span> 8<span class=\"__5 _384\"></span>57</span></span>18.<span class=\"__6 _484\"></span> V<span class=\"__6 _484\"></span>ARULAGE<span class=\"__6 _484\"></span>R<span class=\"__6 _14a\"> </span>Vid redovisning av varulager till\u00e4mpas IAS 2 V<span class=\"__6 _484\"></span>arulager<span class=\"__6 _484\"></span>.<span class=\"__6 _14a\"> </span>V<span class=\"__6 _484\"></span>arul<span class=\"__6 _485\"></span>agret, s<span class=\"__6 _485\"></span>om utg\u00f6<span class=\"__6 _485\"></span>rs av han<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>lsvaro<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>, v\u00e4rderas ti<span class=\"__6 _485\"></span>ll det l\u00e4<span class=\"__6 _485\"></span>gsta av anskaffningsv\u00e4rde och nettof\u00f6rs\u00e4ljningsv\u00e4rde. Anskaffningsv\u00e4rde avse<span class=\"__6 _485\"></span>r bo<span class=\"__6 _485\"></span>lagets utgi<span class=\"__6 _485\"></span>fter f\u00f6r at<span class=\"__6 _485\"></span>t f\u00f6r<span class=\"__6 _485\"></span>v\u00e4r<span class=\"__6 _485\"></span>va v<span class=\"__6 _485\"></span>arorna i<span class=\"__6 _485\"></span>nkl<span class=\"__6 _485\"></span>usi<span class=\"__6 _485\"></span>ve tull o<span class=\"__6 _485\"></span>ch frak<span class=\"__6 _485\"></span>t. Nettof<span class=\"__6 _484\"></span>\u00f6rs\u00e4ljningsv\u00e4rde \u00e4r det uppskattade f\u00f6rs\u00e4ljningsv\u00e4rdet minskat med ber\u00e4k<span class=\"__6 _485\"></span>nade f\u00f6rs\u00e4ljningskostnader<span class=\"__6 _484\"></span>.<span class=\"__6 _484\"></span> Fr\u00e5n det<span class=\"__6 _484\"></span> att varan l\u00e4mnas \u00f6<span class=\"__6 _484\"></span>ver fr\u00e5n lev<span class=\"__6 _485\"></span>erant\u00f6r till av H<span class=\"__6 _485\"></span>&amp;M<span class=\"__6 _485\"></span>-kon<span class=\"__6 _485\"></span>cer<span class=\"__6 _485\"></span>nen ut<span class=\"__6 _485\"></span>sed<span class=\"__6 _485\"></span>d sp<span class=\"__6 _485\"></span>edit\u00f6r \u00e4<span class=\"__6 _485\"></span>gs vara<span class=\"__6 _485\"></span>n civ<span class=\"__6 _485\"></span>il<span class=\"__6 _485\"></span> r\u00e4tts<span class=\"__6 _485\"></span>ligt av H&amp;<span class=\"__6 _485\"></span>M-<span class=\"__6 _485\"></span>konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en oc<span class=\"__6 _485\"></span>h ing<span class=\"__6 _485\"></span>\u00e5r d\u00e5 i H&amp;<span class=\"__6 _485\"></span>M-<span class=\"__6 _485\"></span>konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>ens re<span class=\"__6 _485\"></span>dovi<span class=\"__6 _485\"></span>sad<span class=\"__6 _485\"></span>e lag<span class=\"__6 _485\"></span>er<span class=\"__6 _484\"></span>. F\u00f6r varo<span class=\"__6 _485\"></span>r som \u00e4<span class=\"__6 _485\"></span>nnu inte har kom<span class=\"__6 _485\"></span>mit till b<span class=\"__6 _485\"></span>utik utg\u00f6<span class=\"__6 _485\"></span>rs ans<span class=\"__6 _485\"></span>kaf<span class=\"__6 _485\"></span>fnin<span class=\"__6 _485\"></span>gs<span class=\"__6 _485\"></span> v\u00e4rdet av in<span class=\"__6 _485\"></span>k\u00f6pskos<span class=\"__6 _485\"></span>tnad in<span class=\"__6 _485\"></span>klu<span class=\"__6 _485\"></span>sive b<span class=\"__6 _485\"></span>er\u00e4<span class=\"__6 _485\"></span>kna<span class=\"__6 _485\"></span>d kostnad f\u00f6<span class=\"__6 _485\"></span>r tull oc<span class=\"__6 _485\"></span>h frak<span class=\"__6 _485\"></span>t. F\u00f6r majoritet<span class=\"__6 _484\"></span>en av<span class=\"__6 _484\"></span> H&amp;M-<span class=\"__6 _485\"></span>koncernens varor fastst\u00e4lls anskaffningsv\u00e4rdet gen<span class=\"__6 _485\"></span>om att b<span class=\"__6 _485\"></span>er\u00e4<span class=\"__6 _485\"></span>kna an<span class=\"__6 _485\"></span>skaf<span class=\"__6 _485\"></span>fn<span class=\"__6 _485\"></span>ings<span class=\"__6 _485\"></span>v\u00e4rdet s<span class=\"__6 _485\"></span>om v\u00e4g<span class=\"__6 _485\"></span>da ge<span class=\"__6 _485\"></span>nom<span class=\"__6 _485\"></span>snit<span class=\"__6 _485\"></span>tsp<span class=\"__6 _485\"></span>ris<span class=\"__6 _485\"></span>er<span class=\"__6 _484\"></span>. F\u00f6r \u00f6vri<span class=\"__6 _484\"></span>g lagerr<span class=\"__6 _484\"></span>edovisni<span class=\"__6 _484\"></span>ng ber\u00e4kna<span class=\"__6 _484\"></span>s de<span class=\"__6 _484\"></span>t redo<span class=\"__6 _484\"></span>visade v<span class=\"__6 _484\"></span>\u00e4rde<span class=\"__6 _484\"></span>t a<span class=\"__6 _484\"></span>v f<span class=\"__6 _484\"></span>\u00f6rs\u00e4lj<span class=\"ls2_6 ws2_6\"> </span>ning<span class=\"__6 _485\"></span>sp<span class=\"__6 _485\"></span>riset re<span class=\"__6 _485\"></span>duc<span class=\"__6 _485\"></span>erat me<span class=\"__6 _485\"></span>d be<span class=\"__6 _485\"></span>r\u00e4kn<span class=\"__6 _485\"></span>ad br<span class=\"__6 _485\"></span>uttoma<span class=\"__6 _485\"></span>rginal (<span class=\"__6 _485\"></span>\u201dretail metho<span class=\"__6 _485\"></span>d\u201d<span class=\"__6 _485\"></span>) ell<span class=\"__6 _485\"></span>er till kos<span class=\"__6 _485\"></span>tnad f\u00f6r n<span class=\"__6 _485\"></span>edla<span class=\"__6 _485\"></span>gd tid o<span class=\"__6 _485\"></span>ch \u00f6v<span class=\"__6 _485\"></span>rig kostn<span class=\"__6 _485\"></span>ad f\u00f6r b<span class=\"__6 _485\"></span>earb<span class=\"__6 _485\"></span>etning av varor som finns eller ska tillg\u00e4ngligg\u00f6ras f\u00f6r f<span class=\"__6 _484\"></span>\u00f6rs\u00e4ljning<span class=\"__6 _485\"></span>. Koncernen skif<span class=\"__6 _485\"></span>tar for<span class=\"__6 _485\"></span>tsatt s<span class=\"__6 _485\"></span>uc<span class=\"__6 _485\"></span>ces<span class=\"__6 _485\"></span>si<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>t mot att b<span class=\"__6 _485\"></span>er\u00e4k<span class=\"__6 _485\"></span>na ans<span class=\"__6 _485\"></span>kaf<span class=\"__6 _485\"></span>fnin<span class=\"__6 _485\"></span>gsv\u00e4<span class=\"__6 _485\"></span>rdet so<span class=\"__6 _485\"></span>m v\u00e4gd<span class=\"__6 _485\"></span>a genomsnittspriser och<span class=\"__6 _484\"></span> denna f<span class=\"__6 _484\"></span>\u00f6r\u00e4ndri<span class=\"__6 _484\"></span>ng p\u00e5v<span class=\"__6 _484\"></span>erkar dock<span class=\"__6 _484\"></span> int<span class=\"__6 _484\"></span>e k<span class=\"__6 _484\"></span>oncern redov<span class=\"__6 _485\"></span>isn<span class=\"__6 _485\"></span>ing<span class=\"__6 _485\"></span>en v\u00e4s<span class=\"__6 _485\"></span>entligt<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>V<span class=\"__6 _484\"></span>arul<span class=\"__6 _485\"></span>agret up<span class=\"__6 _485\"></span>pgi<span class=\"__6 _485\"></span>ck till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 37 35<span class=\"__6 _485\"></span>8 (42 495), en m<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>kni<span class=\"__6 _485\"></span>ng me<span class=\"__6 _485\"></span>d 12  <span class=\"__6 _486\"></span>proc<span class=\"__6 _485\"></span>ent i S<span class=\"__6 _485\"></span>EK j\u00e4mf\u00f6r<span class=\"__6 _485\"></span>t m<span class=\"__6 _485\"></span>ed mots<span class=\"__6 _485\"></span>varan<span class=\"__6 _485\"></span>de tidp<span class=\"__6 _485\"></span>unk<span class=\"__6 _485\"></span>t f\u00f6reg\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e \u00e5r<span class=\"__6 _484\"></span>. I lok<span class=\"__6 _485\"></span>ala val<span class=\"__6 _485\"></span>utor var det e<span class=\"__6 _485\"></span>n mins<span class=\"__6 _485\"></span>kn<span class=\"__6 _485\"></span>ing om 1<span class=\"__6 _485\"></span>3 proc<span class=\"__6 _485\"></span>ent.<span class=\"__6 _14a\"> </span>Upps<span class=\"__6 _485\"></span>kattningar g\u00f6rs f\u00f6r a<span class=\"__6 _484\"></span>tt v\u00e4rdera varulagre<span class=\"__6 _484\"></span>t till<span class=\"__6 _484\"></span> nettof<span class=\"__6 _484\"></span>\u00f6rs\u00e4ljnings<span class=\"__6 _485\"></span><span class=\"ls2_6 ws2_6\"> </span>v\u00e4r<span class=\"__6 _484\"></span>de f<span class=\"__6 _484\"></span>\u00f6r<span class=\"__6 _484\"></span> att<span class=\"__6 _484\"></span> bed\u00f6ma<span class=\"__6 _484\"></span> eve<span class=\"__6 _484\"></span>nt<span class=\"__6 _484\"></span>uell<span class=\"__6 _484\"></span>t nedskri<span class=\"__6 _484\"></span>vningsbeh<span class=\"__6 _484\"></span>ov<span class=\"__6 _484\"></span>.<span class=\"__6 _484\"></span> Nedskrivnin<span class=\"__6 _484\"></span>gar<span class=\"__6 _484\"></span> me<span class=\"__6 _485\"></span>d betyd<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>e bel<span class=\"__6 _485\"></span>opp s<span class=\"__6 _485\"></span>ker s\u00e4<span class=\"__6 _485\"></span>llan o<span class=\"__6 _485\"></span>ch in<span class=\"__6 _485\"></span>ga v\u00e4s<span class=\"__6 _485\"></span>entliga n<span class=\"__6 _485\"></span>eds<span class=\"__6 _485\"></span>kr<span class=\"__6 _485\"></span>iv<span class=\"__6 _485\"></span>ninga<span class=\"__6 _485\"></span>r har sk<span class=\"__6 _484\"></span>ett<span class=\"__6 _484\"></span> under inne<span class=\"__6 _484\"></span>varande<span class=\"__6 _484\"></span> eller f<span class=\"__6 _484\"></span>\u00f6reg\u00e5<span class=\"__6 _484\"></span>ende r\u00e4k<span class=\"__6 _484\"></span>enskaps\u00e5r<span class=\"__6 _487\"></span>. Enda<span class=\"__6 _484\"></span>st en obetydlig del av varulagr<span class=\"__6 _484\"></span>et v\u00e4r<span class=\"__6 _484\"></span>deras till nett<span class=\"__6 _484\"></span>of\u00f6rs\u00e4ljningsv\u00e4rde. Ingen v\u00e4se<span class=\"__6 _485\"></span>ntlig ink<span class=\"__6 _485\"></span>urans b<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>\u00f6ms f\u00f6<span class=\"__6 _485\"></span>religg<span class=\"__6 _485\"></span>a i varu<span class=\"__6 _485\"></span>lagret<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>. Upp<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>attnin<span class=\"__6 _485\"></span>gar oc<span class=\"__6 _485\"></span>h antaga<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>n utifr\u00e5n hi<span class=\"__6 _485\"></span>storis<span class=\"__6 _485\"></span>ka data g<span class=\"__6 _485\"></span>\u00f6rs o<span class=\"__6 _485\"></span>cks<span class=\"__6 _485\"></span>\u00e5 f\u00f6r att fas<span class=\"__6 _485\"></span>tst\u00e4l<span class=\"__6 _485\"></span>la framtid<span class=\"__6 _485\"></span>a returer<span class=\"__6 _484\"></span>. H&amp;M<span class=\"__6 _485\"></span>-kon<span class=\"__6 _485\"></span>cer<span class=\"__6 _485\"></span>nen<span class=\"__6 _485\"></span>s rese<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>v h\u00e4nf\u00f6r<span class=\"__6 _485\"></span>bar till ku<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>rs returr\u00e4t<span class=\"__6 _485\"></span>t har inte p\u00e5verk<span class=\"__6 _485\"></span>at varula<span class=\"__6 _485\"></span>gret me<span class=\"__6 _485\"></span>d ett v\u00e4s<span class=\"__6 _485\"></span>entligt b<span class=\"__6 _485\"></span>el<span class=\"__6 _485\"></span>opp<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>V<span class=\"__6 _484\"></span>arul<span class=\"__6 _485\"></span>agret utgjo<span class=\"__6 _485\"></span>rde 20,<span class=\"__6 _485\"></span>6 pro<span class=\"__6 _485\"></span>cent (<span class=\"__6 _485\"></span>23<span class=\"__6 _485\"></span>,3<span class=\"__6 _485\"></span>) av bala<span class=\"__6 _485\"></span>nso<span class=\"__6 _485\"></span>msl<span class=\"__6 _485\"></span>utning<span class=\"__6 _485\"></span>en o<span class=\"__6 _485\"></span>ch 15<span class=\"__6 _485\"></span>,8 proc<span class=\"__6 _485\"></span>ent (19<span class=\"__6 _484\"></span>,0) av n<span class=\"__6 _485\"></span>ettoom<span class=\"__6 _485\"></span>s\u00e4ttn<span class=\"__6 _485\"></span>inge<span class=\"__6 _485\"></span>n<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>19<span class=\"__6 _487\"></span>.<span class=\"__6 _484\"></span> F\u00d6RU<span class=\"__6 _484\"></span>TBET<span class=\"__6 _487\"></span>ALD<span class=\"__6 _487\"></span>A K<span class=\"__6 _484\"></span>OS<span class=\"__6 _484\"></span>TNADER<span class=\"__6 _14a\"> </span>KONCER<span class=\"__6 _485\"></span>N<span class=\"__6 _485\"></span>EN<span class=\"__6 _488\"> </span><span class=\"ls9_6 ws8_6\">MODERBOLAGET<span class=\"__6 _14a\"> </span></span>2023<span class=\"__6 _489\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _485\"></span>0<span class=\"__6 _490\"></span>2<span class=\"__6 _490\"></span>2 <span class=\"__6 _491\"> </span></span>2023<span class=\"__6 _487\"></span> <span class=\"__6 _492\"> </span>2022<span class=\"__6 _14a\"> </span>F\u00f6rutbe<span class=\"__6 _484\"></span>talda<span class=\"__6 _484\"></span> h<span class=\"__6 _484\"></span>yror<span class=\"__6 _493\"> </span><span class=\"lsb_6 wsa_6\">2 952<span class=\"__6 _a_6\"> </span><span class=\"ls2_6 ws2_6\">2 890<span class=\"__6 _b_5\"> </span>\u2013<span class=\"__6 _b_5\"> </span>\u2013<span class=\"__6 _14a\"> </span></span></span>\u00d6vriga po<span class=\"__6 _485\"></span>ster<span class=\"__6 _c_6\"> </span><span class=\"ls2_6 ws2_6\">1 579<span class=\"__6 _492\"> </span>1 604<span class=\"__6 _d_5\"> </span><span class=\"lsc_6 wsb_6\">139<span class=\"__6 _e_6\"> </span><span class=\"lsd_6 wsc_6\">4<span class=\"__6 _485\"></span>51<span class=\"__6 _14a\"> </span></span></span></span>T<span class=\"__6 _487\"></span>otalt <span class=\"__6 _f_5\"> </span><span class=\"ls2_6 ws2_6\">4 531<span class=\"__6 _494\"> </span><span class=\"lse_6 wsd_6\">4 494<span class=\"__6 _495\"> </span><span class=\"lsf_6 wse_6\">139<span class=\"__6 _495\"> </span><span class=\"ls10_6 wsf_6\">4<span class=\"__6 _485\"></span>51<span class=\"__6 _14a\"> </span></span></span></span></span>20. L<span class=\"__6 _485\"></span>IK<span class=\"__6 _490\"></span>VIDA M<span class=\"__6 _485\"></span>ED<span class=\"__6 _485\"></span>EL<span class=\"__6 _14a\"> </span>Lik<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>ida me<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>l omfatta<span class=\"__6 _485\"></span>r kas<span class=\"__6 _485\"></span>sa oc<span class=\"__6 _485\"></span>h till<span class=\"__6 _485\"></span>god<span class=\"__6 _485\"></span>ohava<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>n hos b<span class=\"__6 _485\"></span>ank sa<span class=\"__6 _485\"></span>mt kort<span class=\"__6 _485\"></span>fri<span class=\"__6 _485\"></span>stiga p<span class=\"__6 _485\"></span>lac<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>gar m<span class=\"__6 _485\"></span>ed en l<span class=\"__6 _485\"></span>\u00f6ptid fr\u00e5<span class=\"__6 _485\"></span>n ansk<span class=\"__6 _485\"></span>aff<span class=\"__6 _485\"></span>ning<span class=\"__6 _485\"></span>stidp<span class=\"__6 _485\"></span>unk<span class=\"__6 _485\"></span>ten p\u00e5 h\u00f6g<span class=\"__6 _485\"></span>st tre m\u00e5n<span class=\"__6 _485\"></span>ade<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>. Place<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>arna \u00e4<span class=\"__6 _485\"></span>r utsatta e<span class=\"__6 _485\"></span>nda<span class=\"__6 _485\"></span>st f\u00f6r en o<span class=\"__6 _485\"></span>bet<span class=\"__6 _485\"></span>ydlig r<span class=\"__6 _485\"></span>isk f\u00f6r v\u00e4rdef\u00f6<span class=\"__6 _485\"></span>r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar<span class=\"__6 _484\"></span>.<span class=\"__6 _14a\"> </span>H&amp;M<span class=\"__6 _485\"></span>-kon<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rne<span class=\"__6 _485\"></span>n har gjo<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>t be<span class=\"__6 _485\"></span>d\u00f6m<span class=\"__6 _485\"></span>ning<span class=\"__6 _485\"></span>en att f\u00f6r<span class=\"__6 _485\"></span>lustre<span class=\"__6 _485\"></span>ser<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>en f\u00f6r  <span class=\"__6 _486\"></span>f\u00f6r<span class=\"__6 _485\"></span>v\u00e4ntad<span class=\"__6 _485\"></span>e kre<span class=\"__6 _485\"></span>ditf\u00f6<span class=\"__6 _485\"></span>rlus<span class=\"__6 _485\"></span>ter inte uppg<span class=\"__6 _485\"></span>\u00e5r till et<span class=\"__6 _485\"></span>t v\u00e4se<span class=\"__6 _485\"></span>ntligt b<span class=\"__6 _485\"></span>elo<span class=\"__6 _485\"></span>pp p<span class=\"__6 _485\"></span>er  <span class=\"__6 _486\"></span>bok<span class=\"__6 _485\"></span>sluts<span class=\"__6 _485\"></span>datum o<span class=\"__6 _485\"></span>ch ha<span class=\"__6 _485\"></span>r d\u00e4r<span class=\"__6 _485\"></span>f\u00f6r inte bo<span class=\"__6 _485\"></span>kf\u00f6r<span class=\"__6 _485\"></span>ts<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>KONCER<span class=\"__6 _485\"></span>N<span class=\"__6 _485\"></span>EN<span class=\"__6 _488\"> </span><span class=\"ls9_6 ws8_6\">MODERBOLAGET<span class=\"__6 _14a\"> </span></span>2023<span class=\"__6 _489\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _485\"></span>0<span class=\"__6 _490\"></span>2<span class=\"__6 _490\"></span>2 <span class=\"__6 _491\"> </span></span>2023<span class=\"__6 _487\"></span> <span class=\"__6 _492\"> </span><span class=\"ls8_6 ws7_6\">2022<span class=\"__6 _14a\"> </span></span>Bankr\u00e4k<span class=\"__6 _485\"></span>ningar <span class=\"ls2_6 ws2_6\"> </span>oc<span class=\"__6 _485\"></span>h kas<span class=\"__6 _485\"></span>sa<span class=\"__6 _14a\"> </span>25 6<span class=\"__6 _485\"></span>32<span class=\"__6 _496\"> </span><span class=\"ls11_6 ws10_6\">1<span class=\"__6 _485\"></span>9<span class=\"__6 _485\"></span> 6<span class=\"__6 _485\"></span>61<span class=\"__6 _14a\"> </span></span>2<span class=\"__6 _497\"> </span>2<span class=\"__6 _14a\"> </span>Kor<span class=\"__6 _485\"></span>tf<span class=\"__6 _485\"></span>risti<span class=\"__6 _485\"></span>ga <span class=\"ls2_6 ws2_6\"> </span>placeringar <span class=\"ls2_6 ws2_6\"> </span>0-3 m\u00e5nade<span class=\"__6 _485\"></span>r<span class=\"__6 _14a\"> </span>76<span class=\"__6 _485\"></span>6<span class=\"__6 _494\"> </span><span class=\"ls2_6 ws2_6\">2 04<span class=\"__6 _485\"></span>6<span class=\"__6 _14a\"> </span></span>\u2013<span class=\"__6 _497\"> </span>\u2013<span class=\"__6 _14a\"> </span>T<span class=\"__6 _487\"></span>otalt <span class=\"__6 _498\"> </span><span class=\"ls14_6 ws13_6\">26 398<span class=\"__6 _499\"> </span></span>21 707<span class=\"__6 _500\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _500\"> </span>2<span class=\"__6 _14a\"> </span></span>Placeringarna \u00e4r gjorda p\u00e5 marknadsm\u00e4s<span class=\"__6 _485\"></span>siga villkor och r\u00e4nt<span class=\"__6 _484\"></span>esatserna \u00e4r i inter<span class=\"__6 _485\"></span>val<span class=\"__6 _485\"></span>let 0<span class=\"__6 _485\"></span>-4<span class=\"__6 _485\"></span>0,<span class=\"__6 _485\"></span>5 proc<span class=\"__6 _485\"></span>ent<span class=\"__6 _485\"></span>. Sk<span class=\"__6 _485\"></span>illna<span class=\"__6 _485\"></span>den i r\u00e4<span class=\"__6 _485\"></span>ntesats be<span class=\"__6 _485\"></span>ror fr\u00e4m<span class=\"__6 _485\"></span>st p\u00e5 vil<span class=\"__6 _485\"></span>ken valuta b<span class=\"__6 _485\"></span>elo<span class=\"__6 _485\"></span>pp<span class=\"__6 _485\"></span>et \u00e4r pla<span class=\"__6 _485\"></span>cer<span class=\"__6 _485\"></span>at i. 21.<span class=\"__6 _484\"></span> AKTIEKAPIT<span class=\"__6 _501\"></span>AL<span class=\"__6 _14a\"> </span>Ak<span class=\"__6 _485\"></span>tiek<span class=\"__6 _485\"></span>apital<span class=\"__6 _485\"></span>et f\u00f6rdel<span class=\"__6 _485\"></span>as pe<span class=\"__6 _485\"></span>r 30 n<span class=\"__6 _485\"></span>ovemb<span class=\"__6 _485\"></span>er 20<span class=\"__6 _485\"></span>23 p\u00e5 194 40<span class=\"__6 _485\"></span>0 0<span class=\"__6 _485\"></span>00 s<span class=\"__6 _485\"></span>t A-ak<span class=\"__6 _485\"></span>tier (tio r\u00f6<span class=\"__6 _485\"></span>ster pe<span class=\"__6 _485\"></span>r aktie<span class=\"__6 _485\"></span>) oc<span class=\"__6 _485\"></span>h 1 43<span class=\"__6 _485\"></span>5 286 8<span class=\"__6 _485\"></span>37 st B-<span class=\"__6 _485\"></span>ak<span class=\"__6 _485\"></span>tier (e<span class=\"__6 _485\"></span>n r\u00f6st p<span class=\"__6 _485\"></span>er aktie). I \u00f6vrigt f\u00f6r<span class=\"__6 _484\"></span>eligger inga sk<span class=\"__6 _485\"></span>illnader betr\u00e4ffande aktiernas r\u00e4ttig heter<span class=\"__6 _484\"></span>. T<span class=\"__6 _487\"></span>otalt antal ak<span class=\"__6 _485\"></span>tier u<span class=\"__6 _485\"></span>pp<span class=\"__6 _485\"></span>g\u00e5r till 1 62<span class=\"__6 _485\"></span>9 68<span class=\"__6 _485\"></span>6 837<span class=\"__6 _484\"></span>. Efter ve<span class=\"__6 _485\"></span>rkst\u00e4l<span class=\"__6 _485\"></span>land<span class=\"__6 _485\"></span>e av \u00e5rs<span class=\"__6 _485\"></span>st\u00e4m<span class=\"__6 _485\"></span>mans b<span class=\"__6 _485\"></span>es<span class=\"__6 _485\"></span>lut de<span class=\"__6 _485\"></span>n 4 maj 20<span class=\"__6 _485\"></span>23 drog<span class=\"__6 _485\"></span>s 25 385 16<span class=\"__6 _485\"></span>3 egn<span class=\"__6 _485\"></span>a B-<span class=\"__6 _485\"></span>ak<span class=\"__6 _485\"></span>tier s<span class=\"__6 _485\"></span>om \u00e5terk\u00f6pts in<span class=\"__6 _485\"></span>om ram<span class=\"__6 _485\"></span>en f\u00f6r H&amp;<span class=\"__6 _485\"></span>M:<span class=\"__6 _485\"></span>s \u00e5ter k\u00f6ps<span class=\"__6 _485\"></span>prog<span class=\"__6 _485\"></span>ram und<span class=\"__6 _485\"></span>er 20<span class=\"__6 _485\"></span>22 in<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Sty<span class=\"__6 _485\"></span>rels<span class=\"__6 _485\"></span>en b<span class=\"__6 _485\"></span>esl<span class=\"__6 _485\"></span>utade o<span class=\"__6 _485\"></span>m att anv\u00e4<span class=\"__6 _485\"></span>nda si<span class=\"__6 _485\"></span>tt be<span class=\"__6 _485\"></span>mynd<span class=\"__6 _485\"></span>igan<span class=\"__6 _485\"></span>de fr\u00e5n s<span class=\"__6 _485\"></span>t\u00e4mma<span class=\"__6 _485\"></span>n 2023 o<span class=\"__6 _485\"></span>ch in<span class=\"__6 _485\"></span>led<span class=\"__6 _485\"></span>de i s<span class=\"__6 _485\"></span>eptemb<span class=\"__6 _485\"></span>er 20<span class=\"__6 _485\"></span>23 ett ak<span class=\"__6 _485\"></span>tie\u00e5terk\u00f6p<span class=\"__6 _485\"></span>sp<span class=\"__6 _485\"></span>rogram o<span class=\"__6 _485\"></span>m 3 milja<span class=\"__6 _485\"></span>rder S<span class=\"__6 _485\"></span>EK<span class=\"__6 _485\"></span>. Pe<span class=\"__6 _485\"></span>r den 3<span class=\"__6 _485\"></span>0 nove<span class=\"__6 _485\"></span>mbe<span class=\"__6 _485\"></span>r 2023 h<span class=\"__6 _485\"></span>ade 7 13<span class=\"__6 _485\"></span>8 79<span class=\"__6 _485\"></span>0 B-<span class=\"__6 _485\"></span>ak<span class=\"__6 _485\"></span>tier i H&amp;M f\u00f6r et<span class=\"__6 _485\"></span>t totalt bel<span class=\"__6 _485\"></span>opp o<span class=\"__6 _485\"></span>m M<span class=\"__6 _485\"></span>SEK 1 12<span class=\"__6 _485\"></span>3 \u00e5terk\u00f6pts oc<span class=\"__6 _485\"></span>h prog<span class=\"__6 _485\"></span>ramm<span class=\"__6 _485\"></span>et avsl<span class=\"__6 _485\"></span>utade<span class=\"__6 _485\"></span>s den 1 m<span class=\"__6 _485\"></span>ars 2<span class=\"__6 _485\"></span>024. D<span class=\"__6 _485\"></span>e \u00e5terk\u00f6pta akti<span class=\"__6 _485\"></span>erna av<span class=\"__6 _485\"></span>ses d<span class=\"__6 _485\"></span>ras in g<span class=\"__6 _485\"></span>eno<span class=\"__6 _485\"></span>m be<span class=\"__6 _485\"></span>slut av \u00e5r<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>t\u00e4mma<span class=\"__6 _485\"></span>n 2024. Pe<span class=\"__6 _485\"></span>r 30 nov<span class=\"__6 _485\"></span>emb<span class=\"__6 _485\"></span>er var a<span class=\"__6 _485\"></span>ntalet utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e akti<span class=\"__6 _485\"></span>er<span class=\"__6 _484\"></span>, exklus<span class=\"__6 _485\"></span>ive e<span class=\"__6 _485\"></span>gna ak<span class=\"__6 _485\"></span>tier, 1 6<span class=\"__6 _484\"></span>22 5<span class=\"__6 _485\"></span>4<span class=\"__6 _485\"></span>8 047<span class=\"__6 _484\"></span>. Und<span class=\"__6 _485\"></span>er r\u00e4ken<span class=\"__6 _485\"></span>skap<span class=\"__6 _485\"></span>s\u00e5ret 20<span class=\"__6 _485\"></span>23 har en u<span class=\"__6 _485\"></span>tdelni<span class=\"__6 _485\"></span>ng om M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 10 5<span class=\"__6 _485\"></span>7<span class=\"__6 _485\"></span>7 gen<span class=\"__6 _485\"></span>omf\u00f6r<span class=\"__6 _485\"></span>ts<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Koncernens f<span class=\"__6 _484\"></span>\u00f6rvaltade<span class=\"__6 _484\"></span> kapita<span class=\"__6 _484\"></span>l ut<span class=\"__6 _484\"></span>g\u00f6rs a<span class=\"__6 _484\"></span>v eget<span class=\"__6 _484\"></span> kapit<span class=\"__6 _484\"></span>al. Styrelsens<span class=\"__6 _484\"></span> avsikt<span class=\"__6 _484\"></span> \u00e4r att H&amp;<span class=\"__6 _485\"></span>M-<span class=\"__6 _485\"></span>konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en s<span class=\"__6 _485\"></span>ka ge e<span class=\"__6 _485\"></span>n fort<span class=\"__6 _485\"></span>satt g<span class=\"__6 _485\"></span>od avk<span class=\"__6 _485\"></span>astni<span class=\"__6 _485\"></span>ng till ak<span class=\"__6 _485\"></span>tie\u00e4<span class=\"__6 _485\"></span>garna samt s\u00e4kerst\u00e4lla a<span class=\"__6 _484\"></span>tt tillv\u00e4xt och investeringar i v<span class=\"__6 _484\"></span>erksamheten kan ske<span class=\"__6 _484\"></span> me<span class=\"__6 _485\"></span>d h\u00f6g fi<span class=\"__6 _485\"></span>nans<span class=\"__6 _485\"></span>iel<span class=\"__6 _485\"></span>l sty<span class=\"__6 _485\"></span>rka o<span class=\"__6 _485\"></span>ch han<span class=\"__6 _485\"></span>dlin<span class=\"__6 _485\"></span>gsf<span class=\"__6 _485\"></span>rihet<span class=\"__6 _485\"></span>. Sty<span class=\"__6 _485\"></span>rels<span class=\"__6 _485\"></span>en har m<span class=\"__6 _485\"></span>ot den<span class=\"__6 _485\"></span>na bakgrund fastslagit en u<span class=\"__6 _484\"></span>tdelningspolicy d\u00e4r ordinarie utdelning \u00f6v<span class=\"__6 _484\"></span>er tid ska \u00f6ve<span class=\"__6 _485\"></span>rsti<span class=\"__6 _485\"></span>ga 50 p<span class=\"__6 _485\"></span>roce<span class=\"__6 _485\"></span>nt av resultatet efter s<span class=\"__6 _485\"></span>katt o<span class=\"__6 _485\"></span>ch d<span class=\"__6 _485\"></span>\u00e4rut\u00f6ver ka<span class=\"__6 _485\"></span>n ide<span class=\"__6 _485\"></span>ntifie<span class=\"__6 _485\"></span>rad \u00f6ver<span class=\"__6 _485\"></span>skotts<span class=\"__6 _485\"></span>lik<span class=\"__6 _485\"></span>vid<span class=\"__6 _485\"></span>itet, me<span class=\"__6 _485\"></span>d bea<span class=\"__6 _485\"></span>ktan<span class=\"__6 _485\"></span>de av kap<span class=\"__6 _485\"></span>itals<span class=\"__6 _485\"></span>truk<span class=\"__6 _485\"></span>turm\u00e5<span class=\"__6 _485\"></span>l oc<span class=\"__6 _485\"></span>h invester<span class=\"__6 _485\"></span>ings<span class=\"__6 _485\"></span>be<span class=\"__6 _485\"></span>hov, distrib<span class=\"__6 _485\"></span>ue<span class=\"__6 _485\"></span>ras till ak<span class=\"__6 _485\"></span>tie\u00e4<span class=\"__6 _485\"></span>gare ge<span class=\"__6 _485\"></span>nom ex<span class=\"__6 _485\"></span>tra utdel<span class=\"__6 _485\"></span> ning eller<span class=\"__6 _484\"></span> \u00e5t<span class=\"__6 _484\"></span>erk<span class=\"__6 _484\"></span>\u00f6psprogra<span class=\"__6 _484\"></span>m.<span class=\"__6 _14a\"> </span>22<span class=\"__6 _485\"></span>. A<span class=\"__6 _484\"></span>VS\u00c4<span class=\"__6 _484\"></span>T<span class=\"__6 _485\"></span>TN<span class=\"__6 _485\"></span>IN<span class=\"__6 _485\"></span>G<span class=\"__6 _485\"></span>AR F<span class=\"__6 _485\"></span>\u00d6R P<span class=\"__6 _485\"></span>EN<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>IO<span class=\"__6 _485\"></span>NE<span class=\"__6 _485\"></span>R Vid redovisning av pension<span class=\"__6 _485\"></span>er till\u00e4mpas IAS 19 Ers\u00e4ttningar t<span class=\"__6 _484\"></span>ill anst\u00e4llda.<span class=\"__6 _14a\"> </span>H&amp;M<span class=\"__6 _485\"></span>-kon<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rne<span class=\"__6 _485\"></span>n har fl<span class=\"__6 _485\"></span>era ol<span class=\"__6 _485\"></span>ika pl<span class=\"__6 _485\"></span>aner f\u00f6<span class=\"__6 _485\"></span>r ers<span class=\"__6 _485\"></span>\u00e4ttnin<span class=\"__6 _485\"></span>g efter av<span class=\"__6 _485\"></span>sluta<span class=\"__6 _485\"></span>d anst\u00e4llning. Planerna \u00e4r antingen f\u00f6rm\u00e5ns  eller avgiftsbest\u00e4m<span class=\"__6 _485\"></span>da. Avgift<span class=\"__6 _485\"></span>sb<span class=\"__6 _485\"></span>est\u00e4m<span class=\"__6 _485\"></span>da pl<span class=\"__6 _485\"></span>ane<span class=\"__6 _485\"></span>r redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s som e<span class=\"__6 _485\"></span>n kostnad u<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>r den p<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>iod n\u00e4r de anst\u00e4llda utf\u00f6r t<span class=\"__6 _484\"></span>j\u00e4nsten ers\u00e4ttningen avser<span class=\"__6 _487\"></span>. De f\u00f6rm\u00e5nsb<span class=\"__6 _485\"></span>est\u00e4mda pla<span class=\"__6 _485\"></span>nern<span class=\"__6 _485\"></span>a v\u00e4rde<span class=\"__6 _485\"></span>ras se<span class=\"__6 _485\"></span>parat f\u00f6r re<span class=\"__6 _485\"></span>spe<span class=\"__6 _485\"></span>kti<span class=\"__6 _485\"></span>ve plan u<span class=\"__6 _485\"></span>tifr\u00e5n de f\u00f6<span class=\"__6 _485\"></span>rm\u00e5n<span class=\"__6 _485\"></span>er so<span class=\"__6 _485\"></span>m intj\u00e4na<span class=\"__6 _484\"></span>ts under tidigare<span class=\"__6 _484\"></span> och innevarande period<span class=\"__6 _485\"></span>er<span class=\"__6 _484\"></span>. De f<span class=\"__6 _484\"></span>\u00f6rm\u00e5nsbest\u00e4m<span class=\"__6 _485\"></span>da f\u00f6rp<span class=\"__6 _485\"></span>liktel<span class=\"__6 _485\"></span>ser<span class=\"__6 _485\"></span>na me<span class=\"__6 _485\"></span>d avdrag f\u00f6<span class=\"__6 _485\"></span>r verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde p\u00e5 eve<span class=\"__6 _485\"></span>ntuell<span class=\"__6 _485\"></span>a f\u00f6r<span class=\"__6 _485\"></span>valtni<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span><span class=\"ls2_6\"> </span>tillg<span class=\"__6 _485\"></span>\u00e5nga<span class=\"__6 _485\"></span>r redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s und<span class=\"__6 _485\"></span>er po<span class=\"__6 _485\"></span>sten Avs\u00e4t<span class=\"__6 _485\"></span>tning<span class=\"__6 _485\"></span>ar f\u00f6r p<span class=\"__6 _485\"></span>ens<span class=\"__6 _485\"></span>ione<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>. F\u00f6r de svenska enheterna omfa<span class=\"__6 _484\"></span>ttar de aktuariella ber\u00e4kningarna \u00e4ven framtida<span class=\"__6 _484\"></span> betalningar av s\u00e4rskild l\u00f6nesk<span class=\"__6 _485\"></span>att. F\u00f6rm\u00e5nsbe<span class=\"__6 _485\"></span>st\u00e4mda planer finns i Sc<span class=\"__6 _485\"></span>hweiz, S<span class=\"__6 _485\"></span>pan<span class=\"__6 _485\"></span>ien<span class=\"__6 _485\"></span>, Sve<span class=\"__6 _485\"></span>rige o<span class=\"__6 _485\"></span>ch T<span class=\"__6 _487\"></span>y<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>land<span class=\"__6 _485\"></span>. Pensionsf\u00f6rpliktelsen ber\u00e4k<span class=\"__6 _485\"></span>nas \u00e5rligen med hj\u00e4lp av oberoende aktua<span class=\"ls2_6 ws2_6\"> </span>rie<span class=\"__6 _485\"></span>r enli<span class=\"__6 _485\"></span>gt den s<span class=\"__6 _485\"></span>\u00e5 kall<span class=\"__6 _485\"></span>ade \u201d<span class=\"__6 _485\"></span>Pro<span class=\"__6 _485\"></span>jecte<span class=\"__6 _485\"></span>d Unit C<span class=\"__6 _485\"></span>redit M<span class=\"__6 _485\"></span>etho<span class=\"__6 _485\"></span>d\u201d. Ber\u00e4k<span class=\"__6 _485\"></span>nin<span class=\"__6 _485\"></span>gen g\u00f6rs med hj\u00e4lp av aktuariella ant<span class=\"__6 _484\"></span>aganden<span class=\"__6 _485\"></span>. Dessa antaganden omfattar bland annat diskont<span class=\"__6 _484\"></span>eringsr\u00e4nta, d\u00f6dlighet, f\u00f6rv\u00e4ntade l\u00f6ne\u00f6<span class=\"__6 _485\"></span>kningar och pens<span class=\"__6 _485\"></span>ions\u00f6knin<span class=\"__6 _485\"></span>gar (inflation). F\u00f6r\u00e4ndringar i aktuariella antaganden och utfall som av<span class=\"__6 _485\"></span>viker fr\u00e5n<span class=\"__6 _484\"></span> antaganden ger upphov till aktuariella vinster ell<span class=\"__6 _485\"></span>er f\u00f6rl<span class=\"__6 _485\"></span>uster<span class=\"__6 _484\"></span>. De ak<span class=\"__6 _485\"></span>tuari<span class=\"__6 _485\"></span>ella v<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>ter och f\u00f6<span class=\"__6 _485\"></span>rlus<span class=\"__6 _485\"></span>ter som u<span class=\"__6 _485\"></span>ppko<span class=\"__6 _485\"></span>mme<span class=\"__6 _485\"></span>r \u00e4r fr\u00e4mst h\u00e4n<span class=\"__6 _484\"></span>f\u00f6rliga till de<span class=\"__6 _484\"></span> finansiella antagandena, s\u00e5s<span class=\"__6 _485\"></span>om f\u00f6r\u00e4ndring i  <span class=\"__6 _486\"></span>dis<span class=\"__6 _485\"></span>kontering<span class=\"__6 _485\"></span>sr\u00e4nta<span class=\"__6 _485\"></span>. S\u00e5<span class=\"__6 _485\"></span>dana v<span class=\"__6 _485\"></span>inster e<span class=\"__6 _485\"></span>lle<span class=\"__6 _485\"></span>r f\u00f6rlus<span class=\"__6 _485\"></span>ter redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s i \u00f6vri<span class=\"__6 _485\"></span>gt totalresul<span class=\"__6 _485\"></span>tat det \u00e5r de up<span class=\"__6 _485\"></span>pkom<span class=\"__6 _485\"></span>mer<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>F\u00f6r tj\u00e4nstem\u00e4n anst<span class=\"__6 _484\"></span>\u00e4llda i Sverige till\u00e4mpar H&amp;M-koncer<span class=\"__6 _485\"></span>nen ITP<span class=\"__6 _485\"></span>-planen gen<span class=\"__6 _485\"></span>om f\u00f6r<span class=\"__6 _485\"></span>s\u00e4k<span class=\"__6 _485\"></span>ring i A<span class=\"__6 _485\"></span>le<span class=\"__6 _485\"></span>cta o<span class=\"__6 _485\"></span>ch C<span class=\"__6 _485\"></span>oll<span class=\"__6 _485\"></span>ectum<span class=\"__6 _485\"></span>, d<span class=\"__6 _485\"></span>vs IT<span class=\"__6 _485\"></span>P 2 oc<span class=\"__6 _485\"></span>h ITP 1<span class=\"__6 _485\"></span>. Enl<span class=\"__6 _485\"></span>igt ett uttal<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>e fr\u00e5n R\u00e5d<span class=\"__6 _485\"></span>et f\u00f6r fin<span class=\"__6 _485\"></span>ansi<span class=\"__6 _485\"></span>ell rap<span class=\"__6 _485\"></span>po<span class=\"__6 _485\"></span>rter<span class=\"__6 _485\"></span>ing U<span class=\"__6 _485\"></span>FR 1<span class=\"__6 _485\"></span>0, \u00e4r I<span class=\"__6 _485\"></span>TP 2<span class=\"__6 _485\"></span>-p<span class=\"__6 _485\"></span>lane<span class=\"__6 _485\"></span>n en f\u00f6rm\u00e5nsbest\u00e4md plan som omfattar flera arbetsgivare. Planen redo<span class=\"ls2_6 ws2_6\"> </span>vis<span class=\"__6 _485\"></span>as so<span class=\"__6 _485\"></span>m en avgi<span class=\"__6 _485\"></span>fts<span class=\"__6 _485\"></span>be<span class=\"__6 _485\"></span>st\u00e4md p<span class=\"__6 _485\"></span>lan i av<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>aktan p<span class=\"__6 _485\"></span>\u00e5 att b<span class=\"__6 _485\"></span>olag<span class=\"__6 _485\"></span>et f\u00e5r till<span class=\"__6 _485\"></span>g\u00e5ng till s\u00e5<span class=\"__6 _485\"></span>dan info<span class=\"__6 _485\"></span>rmatio<span class=\"__6 _485\"></span>n som g<span class=\"__6 _485\"></span>\u00f6r det m<span class=\"__6 _485\"></span>\u00f6jli<span class=\"__6 _485\"></span>gt att red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>a den<span class=\"__6 _485\"></span>na pl<span class=\"__6 _485\"></span>an enl<span class=\"__6 _485\"></span>igt reglerna f\u00f6r f<span class=\"__6 _484\"></span>\u00f6rm\u00e5nsb<span class=\"__6 _485\"></span>est\u00e4mda planer<span class=\"__6 _484\"></span>. De f\u00f6rv\u00e4ntade avgift<span class=\"__6 _484\"></span>erna till ITP 2 und<span class=\"__6 _485\"></span>er n\u00e4s<span class=\"__6 _485\"></span>tkomman<span class=\"__6 _485\"></span>de \u00e5r<span class=\"__6 _485\"></span>s rapp<span class=\"__6 _485\"></span>or<span class=\"__6 _485\"></span>terin<span class=\"__6 _485\"></span>gsp<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>iod e<span class=\"__6 _485\"></span>stime<span class=\"__6 _485\"></span>ras up<span class=\"__6 _485\"></span>pg\u00e5 ti<span class=\"__6 _485\"></span>ll M<span class=\"__6 _485\"></span>SEK 1<span class=\"__6 _485\"></span>89 (<span class=\"__6 _485\"></span>202<span class=\"__6 _485\"></span>). I<span class=\"__6 _485\"></span>TP 1-<span class=\"__6 _485\"></span>pl<span class=\"__6 _485\"></span>ane<span class=\"__6 _485\"></span>n \u00e4r en avgi<span class=\"__6 _485\"></span>fts<span class=\"__6 _485\"></span>be<span class=\"__6 _485\"></span>st\u00e4md p<span class=\"__6 _485\"></span>lan<span class=\"__6 _485\"></span>. Se \u00e4ve<span class=\"__6 _485\"></span>n not 8 f\u00f6r inform<span class=\"__6 _485\"></span>ation o<span class=\"__6 _485\"></span>m pen<span class=\"__6 _485\"></span>sio<span class=\"__6 _485\"></span>n till tid<span class=\"__6 _485\"></span>igare vd<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>\u00d6ve<span class=\"__6 _485\"></span>rskottet i A<span class=\"__6 _485\"></span>lec<span class=\"__6 _485\"></span>ta kan inte all<span class=\"__6 _485\"></span>okeras ti<span class=\"__6 _485\"></span>ll den f\u00f6<span class=\"__6 _485\"></span>rs\u00e4<span class=\"__6 _485\"></span>krad<span class=\"__6 _485\"></span>e arb<span class=\"__6 _485\"></span>etsgi<span class=\"__6 _485\"></span>varen och/eller de f\u00f6rs\u00e4krade arbetstagarna. Alectas konsolidering<span class=\"__6 _485\"></span>sgrad var 178 p<span class=\"__6 _485\"></span>roc<span class=\"__6 _485\"></span>ent (189) p<span class=\"__6 _485\"></span>er 30 s<span class=\"__6 _485\"></span>eptemb<span class=\"__6 _485\"></span>er 2<span class=\"__6 _485\"></span>023<span class=\"__6 _485\"></span>. Kons<span class=\"__6 _485\"></span>olid<span class=\"__6 _485\"></span>eri<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span>grad<span class=\"__6 _485\"></span>en ber\u00e4knas som verk<span class=\"__6 _485\"></span>ligt v\u00e4rde<span class=\"__6 _484\"></span> av f\u00f6rvaltningstillg\u00e5ngar i procent a<span class=\"__6 _484\"></span>v f\u00f6r<span class=\"__6 _484\"></span><span class=\"ls2_6 ws2_6\"> </span>pliktelserna ber\u00e4k<span class=\"__6 _485\"></span>nade enligt Alectas aktuariella antaganden. Denna be<span class=\"__6 _485\"></span>r\u00e4kn<span class=\"__6 _485\"></span>ing \u00e4r inte i lin<span class=\"__6 _485\"></span>je me<span class=\"__6 _485\"></span>d IA<span class=\"__6 _485\"></span>S 19<span class=\"__6 _14a\"> </span><span class=\"__6 _484\"></span>.<span class=\"__6 _14a\"> </span>KONCER<span class=\"__6 _485\"></span>N<span class=\"__6 _485\"></span>EN<span class=\"__6 _1b_5\"> </span><span class=\"ls9_6 ws8_6\">MODERBOLAGET<span class=\"__6 _14a\"> </span></span>2023<span class=\"__6 _1c_6\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _485\"></span>0<span class=\"__6 _490\"></span>2<span class=\"__6 _490\"></span>2 <span class=\"__6 _1d_5\"> </span></span>2023<span class=\"__6 _487\"></span> <span class=\"__6 _1e_6\"> </span>2022<span class=\"__6 _14a\"> </span>Nuv\u00e4rdet av f<span class=\"__6 _484\"></span>\u00f6rm\u00e5nsbest\u00e4m<span class=\"__6 _485\"></span>da f\u00f6rpliktelser<span class=\"__6 _1f_5\"> </span><span class=\"ls2_6 ws2_6\">1 912<span class=\"__6 _504\"> </span>1 736<span class=\"__6 _505\"> </span><span class=\"ls10_6 wsf_6\">126<span class=\"__6 _506\"> </span><span class=\"ls1c_6 ws17_6\">119<span class=\"__6 _14a\"> </span></span></span></span>F\u00f6r<span class=\"__6 _485\"></span>valtningstillg\u00e5ngarnas verkliga v\u00e4rde<span class=\"__6 _507\"> </span><span class=\"ls6_6 ws5_6\">-1<span class=\"__6 _484\"></span> 533<span class=\"__6 _508\"> </span><span class=\"ls1d_6 ws18_6\">-1 4<span class=\"__6 _485\"></span>0<span class=\"__6 _485\"></span>3<span class=\"__6 _509\"> </span><span class=\"ls13_6 ws12_6\">-3<span class=\"__6 _510\"> </span>-3<span class=\"__6 _14a\"> </span></span></span></span>Redovisad a<span class=\"__6 _484\"></span>vs\u00e4ttning i b<span class=\"__6 _484\"></span>alansr\u00e4kningen <span class=\"ls2_6 ws2_6\"> </span>f\u00f6r<span class=\"__6 _484\"></span> pensionsf\u00f6rpl<span class=\"__6 _484\"></span>iktelser<span class=\"__6 _484\"></span> <span class=\"__6 _511\"> </span><span class=\"ls1f_6 ws1a_6\">379<span class=\"__6 _512\"> </span><span class=\"ls6_6 ws5_6\">333 <span class=\"__6 _513\"> </span><span class=\"ls13_6 ws12_6\">123<span class=\"__6 _2a_6\"> </span><span class=\"ls2_6 ws2_6\">116 </span></span></span></span>Ing\u00e5ende balans 1 december<span class=\"__6 _2b_6\"> </span><span class=\"ls2_6 ws2_6\">1 736<span class=\"__6 _1c_6\"> </span>1 7<span class=\"__6 _485\"></span>94 <span class=\"__6 _2c_5\"> </span><span class=\"ls1c_6 ws17_6\">119<span class=\"__6 _2d_6\"> </span></span>154 </span>Redovisad<span class=\"__6 _484\"></span> pensionsk<span class=\"__6 _484\"></span>ostnad,<span class=\"__6 _484\"></span> nett<span class=\"__6 _484\"></span>o<span class=\"__6 _2e_5\"> </span><span class=\"ls13_6 ws12_6\">293<span class=\"__6 _2f_5\"> </span><span class=\"ls2_6 ws2_6\">4<span class=\"__6 _514\"> </span><span class=\"ls1c_6 ws17_6\">19<span class=\"__6 _515\"> </span><span class=\"ls1d_6 ws18_6\">-19<span class=\"__6 _14a\"> </span></span></span></span></span>Utb<span class=\"__6 _485\"></span>etalda e<span class=\"__6 _485\"></span>rs\u00e4t<span class=\"__6 _485\"></span>tning<span class=\"__6 _485\"></span>ar<span class=\"__6 _516\"> </span><span class=\"ls1d_6 ws18_6\">-16<span class=\"__6 _515\"> </span>-1<span class=\"__6 _485\"></span>8<span class=\"__6 _517\"> </span>-12<span class=\"__6 _506\"> </span>-1<span class=\"__6 _485\"></span>0<span class=\"__6 _485\"></span> </span>Erlag<span class=\"__6 _485\"></span>da avgif<span class=\"__6 _485\"></span>ter fr\u00e5n a<span class=\"__6 _485\"></span>rbets<span class=\"__6 _485\"></span>gi<span class=\"__6 _485\"></span>vare<span class=\"__6 _518\"> </span><span class=\"ls1d_6 ws18_6\">41<span class=\"__6 _510\"> </span><span class=\"lsf_6 wse_6\">31<span class=\"__6 _519\"> </span></span></span>\u2013<span class=\"__6 _2f_5\"> </span>\u2013<span class=\"__6 _14a\"> </span>\u00c5t<span class=\"__6 _484\"></span>erbetalning fr\u00e5n t<span class=\"__6 _484\"></span>illg\u00e5ngar<span class=\"__6 _520\"> </span><span class=\"ls1d_6 ws18_6\">-142<span class=\"__6 _506\"> </span><span class=\"ls20_6 ws1b_6\">-7<span class=\"__6 _490\"></span>5<span class=\"__6 _485\"></span> <span class=\"__6 _521\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _510\"> </span>-6 </span></span></span>Redovisat belopp<span class=\"__6 _484\"></span> f\u00f6r f<span class=\"__6 _484\"></span>\u00f6rm\u00e5nsbest\u00e4mda <span class=\"ls2_6 ws2_6\"> </span>f\u00f6rpl<span class=\"__6 _484\"></span>iktelser<span class=\"__6 _487\"></span>, 30 no<span class=\"__6 _484\"></span>vember<span class=\"__6 _484\"></span> <span class=\"__6 _2b_6\"> </span><span class=\"ls2_6 ws2_6\">1 9<span class=\"__6 _485\"></span>12<span class=\"__6 _1e_6\"> </span>1 736 <span class=\"__6 _513\"> </span><span class=\"ls14_6 ws13_6\">1<span class=\"__6 _485\"></span>26<span class=\"__6 _2a_6\"> </span></span>119 </span>Ing\u00e5ende balans 1 december<span class=\"__6 _522\"> </span><span class=\"ls1d_6 ws18_6\">-1 4<span class=\"__6 _485\"></span>0<span class=\"__6 _485\"></span>3<span class=\"__6 _523\"> </span><span class=\"ls6_6 ws5_6\">-1<span class=\"__6 _484\"></span> 366<span class=\"__6 _514\"> </span><span class=\"ls13_6 ws12_6\">-3<span class=\"__6 _506\"> </span><span class=\"ls1d_6 ws18_6\">-1<span class=\"__6 _485\"></span>0<span class=\"__6 _14a\"> </span></span></span></span></span>Redovisad<span class=\"__6 _484\"></span> pensionsin<span class=\"__6 _484\"></span>t\u00e4kt, ne<span class=\"__6 _484\"></span>tt<span class=\"__6 _484\"></span>o<span class=\"__6 _3a_5\"> </span><span class=\"ls1d_6 ws18_6\">-175<span class=\"__6 _3b_5\"> </span><span class=\"ls2_6 ws2_6\">-37<span class=\"__6 _3c_6\"> </span>0<span class=\"__6 _3d_5\"> </span>1<span class=\"__6 _14a\"> </span></span></span>Erlag<span class=\"__6 _485\"></span>da avgif<span class=\"__6 _485\"></span>ter fr\u00e5n a<span class=\"__6 _485\"></span>rbets<span class=\"__6 _485\"></span>gi<span class=\"__6 _485\"></span>vare<span class=\"__6 _3e_6\"> </span><span class=\"lsc_6 wsb_6\">-57<span class=\"__6 _2a_6\"> </span><span class=\"ls21_6 ws1c_6\">-44<span class=\"__6 _519\"> </span></span></span>\u2013<span class=\"__6 _3f_5\"> </span>\u2013<span class=\"__6 _14a\"> </span>Avgifte<span class=\"__6 _485\"></span>r fr\u00e5n de<span class=\"__6 _485\"></span>ltagare i p<span class=\"__6 _485\"></span>lan<span class=\"__6 _485\"></span>en<span class=\"__6 _524\"> </span><span class=\"ls1d_6 ws18_6\">-<span class=\"__6 _485\"></span>41<span class=\"__6 _515\"> </span><span class=\"lsf_6 wse_6\">-31<span class=\"__6 _519\"> </span></span></span>\u2013<span class=\"__6 _3f_5\"> </span>\u2013<span class=\"__6 _14a\"> </span>\u00c5t<span class=\"__6 _484\"></span>erbetalning fr\u00e5n t<span class=\"__6 _484\"></span>illg\u00e5ngar<span class=\"__6 _525\"> </span><span class=\"ls22_6 ws1d_6\">143<span class=\"__6 _526\"> </span><span class=\"ls4_6 ws1e_6\">75<span class=\"__6 _527\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _528\"> </span>6<span class=\"__6 _14a\"> </span></span></span></span>Redovisat belopp<span class=\"__6 _484\"></span> f\u00f6r v<span class=\"__6 _484\"></span>erkligt v<span class=\"__6 _484\"></span>\u00e4rde<span class=\"__6 _484\"></span> av <span class=\"ls2_6 ws2_6\"> </span>f\u00f6rvaltningstil<span class=\"__6 _484\"></span>lg\u00e5ngar<span class=\"__6 _487\"></span>, 30 november<span class=\"__6 _529\"> </span><span class=\"lsb_6 wsa_6\">-1 53<span class=\"__6 _485\"></span>3<span class=\"__6 _530\"> </span>-1 4<span class=\"__6 _485\"></span>03<span class=\"__6 _509\"> </span><span class=\"ls13_6 ws12_6\">-3<span class=\"__6 _531\"> </span>-3<span class=\"__6 _14a\"> </span></span></span>Av den totala red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>ad<span class=\"__6 _485\"></span>e f\u00f6rpl<span class=\"__6 _485\"></span>iktel<span class=\"__6 _485\"></span>sen av<span class=\"__6 _485\"></span>ser M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 139 (13<span class=\"__6 _485\"></span>1) f\u00f6rm<span class=\"__6 _485\"></span>\u00e5ns<span class=\"__6 _485\"></span>bes<span class=\"__6 _485\"></span>t\u00e4md<span class=\"__6 _485\"></span>a pen<span class=\"__6 _485\"></span>sio<span class=\"__6 _485\"></span>nsp<span class=\"__6 _485\"></span>lan<span class=\"__6 _485\"></span>er i Sve<span class=\"__6 _485\"></span>rig<span class=\"__6 _485\"></span>e och M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 20<span class=\"__6 _485\"></span>2 (163<span class=\"__6 _485\"></span>) i Schwe<span class=\"__6 _485\"></span>iz. D<span class=\"__6 _485\"></span>en v\u00e4g<span class=\"__6 _485\"></span>da gen<span class=\"__6 _485\"></span>oms<span class=\"__6 _485\"></span>nit<span class=\"__6 _485\"></span>tliga l<span class=\"__6 _485\"></span>\u00f6ptide<span class=\"__6 _485\"></span>n p\u00e5 de<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>a pen<span class=\"__6 _485\"></span>sio<span class=\"__6 _485\"></span>nsp<span class=\"__6 _485\"></span>lan<span class=\"__6 _485\"></span>er \u00e4r 7<span class=\"__6 _484\"></span>,<span class=\"__6 _484\"></span>1 \u00e5r f\u00f6r de sve<span class=\"__6 _485\"></span>ns<span class=\"__6 _485\"></span>ka pla<span class=\"__6 _485\"></span>ner<span class=\"__6 _485\"></span>na oc<span class=\"__6 _485\"></span>h 13,<span class=\"__6 _485\"></span>3 \u00e5r f\u00f6r d<span class=\"__6 _485\"></span>e sc<span class=\"__6 _485\"></span>hweizis<span class=\"__6 _485\"></span>ka pla<span class=\"__6 _485\"></span>ner<span class=\"__6 _485\"></span>na<span class=\"__6 _14a\"> </span>KONCER<span class=\"__6 _485\"></span>N<span class=\"__6 _485\"></span>EN<span class=\"__6 _533\"> </span><span class=\"ls9_6 ws8_6\">MODERBOLAGET<span class=\"__6 _14a\"> </span></span>2023<span class=\"__6 _4a_6\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _485\"></span>0<span class=\"__6 _490\"></span>2<span class=\"__6 _485\"></span>2 <span class=\"__6 _528\"> </span></span>2023<span class=\"__6 _487\"></span> <span class=\"__6 _508\"> </span><span class=\"ls8_6 ws7_6\">2022<span class=\"__6 _14a\"> </span></span>I de b<span class=\"__6 _485\"></span>elo<span class=\"__6 _485\"></span>pp so<span class=\"__6 _485\"></span>m redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s som p<span class=\"__6 _485\"></span>en<span class=\"__6 _485\"></span>sio<span class=\"__6 _485\"></span>nskos<span class=\"__6 _485\"></span>tnad  ing\u00e5r f\u00f6ljande poster:<span class=\"__6 _14a\"> </span>Kostnader f\u00f6r t<span class=\"__6 _484\"></span>j\u00e4nstg\u00f6ring under innevarande \u00e5r<span class=\"__6 _4b_6\"> </span><span class=\"ls10_6 wsf_6\">59<span class=\"__6 _2d_6\"> </span><span class=\"ls2_6 ws2_6\">60 <span class=\"__6 _4c_6\"> </span>\u2013<span class=\"__6 _4d_5\"> </span>\u2013<span class=\"__6 _14a\"> </span></span></span>R\u00e4nt<span class=\"__6 _484\"></span>ekostnad<span class=\"__6 _4e_6\"> </span><span class=\"ls2_6 ws2_6\">37<span class=\"__6 _510\"> </span>9 <span class=\"__6 _4f_6\"> </span>5<span class=\"__6 _510\"> </span>2<span class=\"__6 _14a\"> </span></span>R\u00e4<span class=\"__6 _485\"></span>ntei<span class=\"__6 _485\"></span>nt\u00e4<span class=\"__6 _485\"></span>k<span class=\"__6 _485\"></span>ter<span class=\"__6 _534\"> </span><span class=\"ls25_6 ws21_6\">-28<span class=\"__6 _515\"> </span><span class=\"ls26_6 ws22_6\">-6<span class=\"__6 _3c_6\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _531\"> </span>0<span class=\"__6 _14a\"> </span></span></span></span>Reduceringar<span class=\"__6 _484\"></span>/<span class=\"__6 _484\"></span>regleringar vinst<span class=\"__6 _484\"></span>er (-) och f<span class=\"__6 _484\"></span>\u00f6rluster<span class=\"__6 _484\"></span> (+)<span class=\"__6 _535\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _2d_6\"> </span><span class=\"ls1d_6 ws18_6\">-17<span class=\"__6 _527\"> </span></span>\u2013<span class=\"__6 _4d_5\"> </span>\u2013<span class=\"__6 _14a\"> </span></span>Kost<span class=\"__6 _484\"></span>nad a<span class=\"__6 _484\"></span>vseende tj\u00e4<span class=\"__6 _484\"></span>nstg\u00f6r<span class=\"__6 _484\"></span>ing under<span class=\"__6 _484\"></span> <span class=\"ls2_6 ws2_6\"> </span>tidigar<span class=\"__6 _484\"></span>e perioder<span class=\"__6 _536\"> </span><span class=\"ls21_6 ws1c_6\">-4<span class=\"__6 _537\"> </span><span class=\"ls1b_6 ws23_6\">-42<span class=\"__6 _538\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _4d_5\"> </span>\u2013<span class=\"__6 _14a\"> </span></span></span></span>F\u00f6r\u00e4ndringar i utl\u00e4ndska valutakurser f\u00f6r planer som <span class=\"ls2_6 ws2_6\"> </span>v\u00e4rderas i annan v<span class=\"__6 _484\"></span>aluta \u00e4n rapporteringsvalutan<span class=\"__6 _539\"> </span><span class=\"lsf_6 wse_6\">13<span class=\"__6 _506\"> </span><span class=\"ls2_6 ws2_6\">18 <span class=\"__6 _4c_6\"> </span>\u2013<span class=\"__6 _4d_5\"> </span>\u2013<span class=\"__6 _14a\"> </span></span></span>Redovisad pensio<span class=\"__6 _485\"></span>nskostnad i resultatr\u00e4kningen <span class=\"__6 _540\"> </span><span class=\"ls28_6 ws25_6\">77<span class=\"__6 _541\"> </span><span class=\"ls2_6 ws2_6\">22 <span class=\"__6 _4f_6\"> </span>5<span class=\"__6 _510\"> </span>2 </span></span>Red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>ad pe<span class=\"__6 _485\"></span>nsi<span class=\"__6 _485\"></span>ons<span class=\"__6 _485\"></span>kostna<span class=\"__6 _485\"></span>d i \u00f6vrig<span class=\"__6 _485\"></span>t totalresultat Avkastning p\u00e5 f<span class=\"__6 _484\"></span>\u00f6r<span class=\"__6 _485\"></span>valtningstillg\u00e5ngar<span class=\"__6 _542\"> </span><span class=\"ls21_6 ws1c_6\">-44<span class=\"__6 _543\"> </span><span class=\"ls1c_6 ws17_6\">119<span class=\"__6 _3c_6\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _5a_6\"> </span>1 </span></span></span>Aktuariella vinster<span class=\"__6 _484\"></span>/f\u00f6rlust<span class=\"__6 _484\"></span>er demografis<span class=\"__6 _485\"></span>ka antaganden skuld<span class=\"__6 _5b_5\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _515\"> </span><span class=\"ls21_6 ws1c_6\">-5<span class=\"__6 _3c_6\"> </span></span>2<span class=\"__6 _515\"> </span>-<span class=\"__6 _485\"></span>5 </span>Aktuariella vinster<span class=\"__6 _484\"></span>/f\u00f6rlust<span class=\"__6 _484\"></span>er finansiella antaganden skuld<span class=\"__6 _5c_5\"> </span><span class=\"ls29_6 ws26_6\">91<span class=\"__6 _5d_5\"> </span><span class=\"ls25_6 ws21_6\">-23<span class=\"__6 _485\"></span>5<span class=\"__6 _3c_6\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _5e_5\"> </span></span>-23<span class=\"__6 _14a\"> </span></span></span>Aktuariella vinster<span class=\"__6 _484\"></span>/f\u00f6rlust<span class=\"__6 _484\"></span>er erfarenhetsbaserade <span class=\"ls2_6 ws2_6\"> </span>antaganden skuld<span class=\"__6 _5f_5\"> </span><span class=\"ls2a_6 ws27_6\">-8<span class=\"__6 _541\"> </span><span class=\"ls6_6 ws5_6\">66<span class=\"__6 _544\"> </span><span class=\"ls2b_6 ws28_6\">12<span class=\"__6 _4d_5\"> </span><span class=\"ls2_6 ws2_6\">7<span class=\"__6 _14a\"> </span></span></span></span></span>Ak<span class=\"__6 _485\"></span>tu<span class=\"__6 _485\"></span>arie<span class=\"__6 _485\"></span>ll<span class=\"__6 _485\"></span>a vin<span class=\"__6 _485\"></span>ste<span class=\"__6 _485\"></span>r (-) och f<span class=\"__6 _485\"></span>\u00f6rl<span class=\"__6 _485\"></span>us<span class=\"__6 _485\"></span>ter (+) <span class=\"__6 _545\"> </span><span class=\"ls2c_6 ws29_6\">41<span class=\"__6 _546\"> </span><span class=\"ls2d_6 ws2a_6\">-55<span class=\"__6 _547\"> </span><span class=\"ls27_6 ws24_6\">14<span class=\"__6 _546\"> </span><span class=\"ls1d_6 ws18_6\">-2<span class=\"__6 _485\"></span>0<span class=\"__6 _14a\"> </span></span></span></span></span>Summa redovisad pen<span class=\"__6 _485\"></span>sionskostnad<span class=\"__6 _548\"> </span><span class=\"ls14_6 ws13_6\">118<span class=\"__6 _546\"> </span><span class=\"ls13_6 ws12_6\">-3<span class=\"__6 _485\"></span>3<span class=\"__6 _549\"> </span></span></span>19<span class=\"__6 _543\"> </span><span class=\"lsb_6 wsa_6\">-18<span class=\"__6 _14a\"> </span></span>Kostna<span class=\"__6 _485\"></span>den f\u00f6<span class=\"__6 _485\"></span>r avgif<span class=\"__6 _485\"></span>tsb<span class=\"__6 _485\"></span>est\u00e4<span class=\"__6 _485\"></span>mda p<span class=\"__6 _485\"></span>ens<span class=\"__6 _485\"></span>ion<span class=\"__6 _485\"></span>er up<span class=\"__6 _485\"></span>pg\u00e5r ti<span class=\"__6 _485\"></span>ll M<span class=\"__6 _485\"></span>SE<span class=\"__6 _485\"></span>K 659 (8<span class=\"__6 _485\"></span>68)<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>N\u00e4sta \u00e5rs f\u00f6rv\u00e4ntade utbetalningar a<span class=\"__6 _484\"></span>vseend<span class=\"__6 _485\"></span>e f\u00f6rm\u00e5nsbest\u00e4mda pensio<span class=\"__6 _485\"></span>nsplaner upp<span class=\"__6 _485\"></span>g\u00e5r till MSEK 45 (41).<span class=\"__6 _14a\"> </span>V\u00e4sentliga aktuariella an<span class=\"__6 _484\"></span>taganden vid balansdagen<span class=\"ls2_6 ws2_6\"> </span> (v\u00e4gda<span class=\"__6 _484\"></span> genomsnittsv\u00e4<span class=\"__6 _484\"></span>rden)<span class=\"__6 _14a\"> </span>Di<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span>konte<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>in<span class=\"__6 _485\"></span>gs<span class=\"__6 _485\"></span>r\u00e4<span class=\"__6 _485\"></span>nta<span class=\"__6 _550\"> </span><span class=\"ls2e_6 ws2b_6\">1<span class=\"__6 _485\"></span>,9<span class=\"__6 _490\"></span>3<span class=\"__6 _485\"></span>%<span class=\"__6 _551\"> </span><span class=\"ls11_6 ws10_6\">2<span class=\"__6 _485\"></span>,1<span class=\"__6 _485\"></span>7<span class=\"__6 _490\"></span>%<span class=\"__6 _5a_6\"> </span><span class=\"ls19_6 ws2c_6\">3<span class=\"__6 _485\"></span>,75%<span class=\"__6 _500\"> </span><span class=\"ls27_6 ws24_6\">4,00%<span class=\"__6 _14a\"> </span></span></span></span></span>Framtida<span class=\"__6 _484\"></span> l\u00f6ne\u00f6k<span class=\"__6 _485\"></span>ningar<span class=\"__6 _552\"> </span><span class=\"ls2f_6 ws2d_6\">2,01%<span class=\"__6 _530\"> </span>2,01%<span class=\"__6 _531\"> </span><span class=\"ls27_6 ws24_6\">3,00%<span class=\"__6 _497\"> </span><span class=\"lse_6 wsd_6\">3<span class=\"__6 _485\"></span>,<span class=\"__6 _485\"></span>25<span class=\"__6 _485\"></span>%<span class=\"__6 _14a\"> </span></span></span></span>Framt<span class=\"__6 _484\"></span>ida pensions\u00f6k<span class=\"__6 _485\"></span>ningar (inflat<span class=\"__6 _484\"></span>ion)<span class=\"__6 _6a_4\"> </span><span class=\"ls11_6 ws10_6\">0<span class=\"__6 _485\"></span>,1<span class=\"__6 _485\"></span>6%<span class=\"__6 _497\"> </span><span class=\"ls13_6 ws12_6\">0,20<span class=\"__6 _485\"></span>%<span class=\"__6 _531\"> </span><span class=\"ls27_6 ws24_6\">2,00%<span class=\"__6 _b_5\"> </span><span class=\"lse_6 wsd_6\">2<span class=\"__6 _485\"></span>,<span class=\"__6 _485\"></span>25%<span class=\"__6 _14a\"> </span></span></span></span></span>Mor<span class=\"__6 _485\"></span>talite<span class=\"__6 _484\"></span>tsantagandena f\u00f6r Sverige ut<span class=\"__6 _484\"></span>g\u00e5r ifr\u00e5n<span class=\"__6 _484\"></span> mor<span class=\"__6 _485\"></span>tabilite<span class=\"__6 _484\"></span>tstabellen DU<span class=\"__6 _485\"></span>S23, vilket \u00e4r den senaste<span class=\"__6 _484\"></span> d\u00f6dlighetsunder<span class=\"__6 _485\"></span>s\u00f6kninge<span class=\"__6 _485\"></span>n publicerad av <span class=\"ls2_6 ws2_6\"> </span>Svensk F\u00f6rs<span class=\"__6 _485\"></span>\u00e4kring. F\u00f6r de \u00f6vriga plane<span class=\"__6 _485\"></span>rna har r<span class=\"__6 _484\"></span>epresentativa d\u00f6dlighetstabeller anv\u00e4n<span class=\"__6 _484\"></span>ts baserad p\u00e5 lokal marknadsp<span class=\"__6 _485\"></span>raxis. En s\u00e4nk<span class=\"__6 _485\"></span>nin<span class=\"__6 _485\"></span>g av dis<span class=\"__6 _485\"></span>kontering<span class=\"__6 _485\"></span>sr\u00e4nta<span class=\"__6 _485\"></span>n med 0<span class=\"__6 _485\"></span>,5 p<span class=\"__6 _485\"></span>roce<span class=\"__6 _485\"></span>ntenheter s<span class=\"__6 _485\"></span>kulle f\u00f6<span class=\"__6 _485\"></span>r den s<span class=\"__6 _485\"></span>vens<span class=\"__6 _485\"></span>ka de<span class=\"__6 _485\"></span>len av \u00e5tag<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>et med<span class=\"__6 _485\"></span>f\u00f6ra en \u00f6<span class=\"__6 _485\"></span>knin<span class=\"__6 _485\"></span>g av skul<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>n med  M<span class=\"__6 _485\"></span>SEK 4<span class=\"__6 _485\"></span>,9 (5,3<span class=\"__6 _485\"></span>)<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>23.<span class=\"__6 _484\"></span> \u00d6<span class=\"__6 _484\"></span>VRIGA<span class=\"__6 _484\"></span> A<span class=\"__6 _487\"></span>VS\u00c4<span class=\"__6 _501\"></span>T<span class=\"__6 _485\"></span>TNINGAR<span class=\"__6 _14a\"> </span>Vi<span class=\"__6 _485\"></span>d redov<span class=\"__6 _485\"></span>isn<span class=\"__6 _485\"></span>ing av \u00f6vr<span class=\"__6 _485\"></span>iga avs<span class=\"__6 _485\"></span>\u00e4ttni<span class=\"__6 _485\"></span>ngar ti<span class=\"__6 _485\"></span>ll\u00e4mp<span class=\"__6 _485\"></span>as I<span class=\"__6 _485\"></span>AS 37 Avs<span class=\"__6 _485\"></span>\u00e4ttnin<span class=\"__6 _485\"></span>gar<span class=\"__6 _484\"></span>, eventualf<span class=\"__6 _484\"></span>\u00f6rpliktelser och eventualtillg\u00e5ngar<span class=\"__6 _487\"></span>.<span class=\"__6 _14a\"> </span>Avs\u00e4ttningar r<span class=\"__6 _484\"></span>edovisas i balansr\u00e4kning<span class=\"__6 _485\"></span>en n\u00e4r det finns e<span class=\"__6 _484\"></span>tt \u00e5tagande till f\u00f6ljd av e<span class=\"__6 _485\"></span>n intr\u00e4ffa<span class=\"__6 _485\"></span>d h\u00e4nd<span class=\"__6 _485\"></span>els<span class=\"__6 _485\"></span>e oc<span class=\"__6 _485\"></span>h det \u00e4r s<span class=\"__6 _485\"></span>anno<span class=\"__6 _485\"></span>lik<span class=\"__6 _485\"></span>t att ett ut<span class=\"__6 _485\"></span>fl\u00f6<span class=\"__6 _485\"></span>de av resur<span class=\"__6 _485\"></span>se<span class=\"__6 _485\"></span>r komme<span class=\"__6 _485\"></span>r att k<span class=\"__6 _485\"></span>r\u00e4vas f\u00f6r att re<span class=\"__6 _485\"></span>gle<span class=\"__6 _485\"></span>ra \u00e5tagan<span class=\"__6 _485\"></span>det sa<span class=\"__6 _485\"></span>mt att en til<span class=\"__6 _485\"></span>lf\u00f6r litlig u<span class=\"__6 _485\"></span>pps<span class=\"__6 _485\"></span>kattn<span class=\"__6 _485\"></span>ing av b<span class=\"__6 _485\"></span>elo<span class=\"__6 _485\"></span>ppet k<span class=\"__6 _485\"></span>an g\u00f6<span class=\"__6 _485\"></span>ras<span class=\"__6 _485\"></span>. En avs\u00e4t<span class=\"__6 _485\"></span>tning f\u00f6r o<span class=\"__6 _485\"></span>mstr<span class=\"__6 _485\"></span>uktu<span class=\"__6 _485\"></span> rering redovisas n\u00e4r en omstruktureringsplan har fastst\u00e4ll<span class=\"__6 _484\"></span>ts och omstruktureringen har p\u00e5b\u00f6rjats eller tillk\u00e4nnagetts<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>Vi<span class=\"__6 _485\"></span>d ber\u00e4<span class=\"__6 _485\"></span>kni<span class=\"__6 _485\"></span>ngar av av<span class=\"__6 _485\"></span>s\u00e4ttn<span class=\"__6 _485\"></span>ingar g<span class=\"__6 _485\"></span>\u00f6r H&amp;<span class=\"__6 _485\"></span>M-<span class=\"__6 _485\"></span>konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en up<span class=\"__6 _485\"></span>ps<span class=\"__6 _485\"></span>kattni<span class=\"__6 _485\"></span>ngar oc<span class=\"__6 _485\"></span>h bed<span class=\"__6 _485\"></span>\u00f6m<span class=\"__6 _485\"></span>ninga<span class=\"__6 _485\"></span>r av bel<span class=\"__6 _485\"></span>op<span class=\"__6 _485\"></span>p och ti<span class=\"__6 _485\"></span>dpun<span class=\"__6 _485\"></span>kt f\u00f6r ut<span class=\"__6 _485\"></span>fl<span class=\"__6 _485\"></span>\u00f6de av re<span class=\"__6 _485\"></span>sur<span class=\"__6 _485\"></span>ser uti<span class=\"__6 _485\"></span>fr\u00e5n f\u00f6ruts<span class=\"__6 _485\"></span>\u00e4ttnin<span class=\"__6 _485\"></span>gar p\u00e5 b<span class=\"__6 _485\"></span>alan<span class=\"__6 _485\"></span>sda<span class=\"__6 _485\"></span>gen<span class=\"__6 _485\"></span>. B<span class=\"__6 _485\"></span>elo<span class=\"__6 _485\"></span>pp oc<span class=\"__6 _485\"></span>h tidp<span class=\"__6 _485\"></span>unk<span class=\"__6 _485\"></span>t kan var<span class=\"__6 _485\"></span>iera b<span class=\"__6 _485\"></span>ero<span class=\"__6 _485\"></span> ende p\u00e5 bland annat anst\u00e4lldas upps\u00e4gningsvillkor samt faktiskt utfall av fackliga f\u00f6rhandlingar<span class=\"__6 _487\"></span>. Os\u00e4kerheten i k<span class=\"__6 _484\"></span>oncerne<span class=\"__6 _485\"></span>ns uppskattningar medf\u00f6r att skillnaden mellan f\u00f6r<span class=\"__6 _485\"></span>v\u00e4nta<span class=\"__6 _484\"></span>t och faktiskt utfall kan ha en v\u00e4sentlig p\u00e5v<span class=\"__6 _484\"></span>erkan p\u00e5 de finansiella rappor<span class=\"__6 _485\"></span>terna.<span class=\"__6 _14a\"> </span>Konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en ha<span class=\"__6 _485\"></span>r avs\u00e4t<span class=\"__6 _485\"></span>tninga<span class=\"__6 _485\"></span>r f\u00f6r om<span class=\"__6 _485\"></span>struk<span class=\"__6 _485\"></span>tureri<span class=\"__6 _485\"></span>ng en<span class=\"__6 _485\"></span>ligt ne<span class=\"__6 _485\"></span>dan<span class=\"__6 _485\"></span>:<span class=\"__6 _14a\"> </span>KONCER<span class=\"__6 _485\"></span>N<span class=\"__6 _485\"></span>EN<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _6b_5\"> </span><span class=\"ls8_6 ws7_6\">2022<span class=\"__6 _14a\"> </span></span>Ing\u00e5ende balans<span class=\"__6 _6c_4\"> </span><span class=\"ls6_6 ws5_6\">836<span class=\"__6 _6d_4\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _14a\"> </span></span></span>Nya avs<span class=\"__6 _485\"></span>\u00e4ttnin<span class=\"__6 _485\"></span>gar<span class=\"__6 _6e_4\"> </span><span class=\"ls11_6 ws10_6\">3<span class=\"__6 _485\"></span>61<span class=\"__6 _6f_3\"> </span><span class=\"ls6_6 ws5_6\">836<span class=\"__6 _14a\"> </span></span></span>Nyttjade a<span class=\"__6 _484\"></span>vs\u00e4tt<span class=\"__6 _484\"></span>ningar<span class=\"__6 _5b_5\"> </span><span class=\"ls1d_6 ws18_6\">-19<span class=\"__6 _485\"></span>9<span class=\"__6 _551\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _14a\"> </span></span></span>\u00c5terf\u00f6rd<span class=\"__6 _485\"></span>a avs\u00e4t<span class=\"__6 _485\"></span>tninga<span class=\"__6 _485\"></span>r<span class=\"__6 _554\"> </span><span class=\"lsc_6 wsb_6\">-6<span class=\"__6 _485\"></span>89<span class=\"__6 _6d_4\"> </span></span>\u2013<span class=\"__6 _14a\"> </span>Utg\u00e5ende balans <span class=\"__6 _555\"> </span><span class=\"ls1f_6 ws1a_6\">309<span class=\"__6 _d_5\"> </span><span class=\"ls6_6 ws5_6\">836<span class=\"__6 _14a\"> </span></span></span>2<span class=\"__6 _484\"></span>4. F<span class=\"__6 _484\"></span>INANSIELLA TIL<span class=\"__6 _484\"></span>L<span class=\"__6 _484\"></span>G\u00c5NGAR OCH<span class=\"__6 _484\"></span> SKULDE<span class=\"__6 _484\"></span>R F\u00d6RDELADE PE<span class=\"__6 _484\"></span>R KA<span class=\"__6 _487\"></span>TEGORI<span class=\"__6 _14a\"> </span>Vid redovisning av finansiella instrument till\u00e4mpas IFRS 7 Finansie<span class=\"__6 _485\"></span>lla instr<span class=\"__6 _485\"></span>ume<span class=\"__6 _485\"></span>nt: U<span class=\"__6 _485\"></span>pply<span class=\"__6 _485\"></span>sni<span class=\"__6 _485\"></span>ngar, IFR<span class=\"__6 _485\"></span>S 9 Fin<span class=\"__6 _485\"></span>ansi<span class=\"__6 _485\"></span>ella i<span class=\"__6 _485\"></span>nstru<span class=\"__6 _485\"></span>ment o<span class=\"__6 _485\"></span>ch I<span class=\"__6 _485\"></span>FR<span class=\"__6 _485\"></span>S 13 V\u00e4rdering till<span class=\"__6 _484\"></span> verkligt v\u00e4rde<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>Finansiella instrument som redovisas i balansr\u00e4kninge<span class=\"__6 _485\"></span>n inkluderar p\u00e5 tillg\u00e5ngssidan lik<span class=\"__6 _485\"></span>vida medel<span class=\"__6 _485\"></span>, kundfordringar<span class=\"__6 _487\"></span>, kortfristiga place<span class=\"__6 _485\"></span>ringar<span class=\"__6 _487\"></span>, l\u00e5ngfristiga for<span class=\"__6 _484\"></span>dringar samt derivat. Bland skulder \u00e5terfinn<span class=\"__6 _485\"></span>s leveran<span class=\"__6 _484\"></span>t\u00f6rs<span class=\"ls2_6 ws2_6\"> </span>skul<span class=\"__6 _485\"></span>der, skuld<span class=\"__6 _485\"></span>er till k<span class=\"__6 _485\"></span>rediti<span class=\"__6 _485\"></span>nstitut sa<span class=\"__6 _485\"></span>mt der<span class=\"__6 _485\"></span>ivat. F<span class=\"__6 _485\"></span>inan<span class=\"__6 _485\"></span>sie<span class=\"__6 _485\"></span>lla in<span class=\"__6 _485\"></span>strum<span class=\"__6 _485\"></span>ent redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s i bala<span class=\"__6 _485\"></span>nsr\u00e4<span class=\"__6 _485\"></span>knin<span class=\"__6 _485\"></span>ge<span class=\"__6 _485\"></span>n n\u00e4r konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en b<span class=\"__6 _485\"></span>lir par<span class=\"__6 _485\"></span>t i in<span class=\"__6 _485\"></span>strum<span class=\"__6 _485\"></span>entets avtalsm\u00e4s<span class=\"__6 _485\"></span>siga villkor<span class=\"__6 _487\"></span>. Finans<span class=\"__6 _485\"></span>iella tillg\u00e5ngar tas bort fr\u00e5n balansr\u00e4kningen n\u00e4r de avtalsenliga r\u00e4ttigheterna<span class=\"__6 _484\"></span> till kassafl\u00f6d<span class=\"__6 _485\"></span>en fr\u00e5n t<span class=\"__6 _484\"></span>illg\u00e5ngen upph<span class=\"__6 _485\"></span>\u00f6r<span class=\"__6 _484\"></span>. Finansiella skulder tas bor<span class=\"__6 _485\"></span>t fr\u00e5n balansr\u00e4kningen n\u00e4r f\u00f6rpliktelsen full<span class=\"ls2_6 ws2_6\"> </span>g\u00f6rs, annullera<span class=\"__6 _484\"></span>s eller u<span class=\"__6 _484\"></span>pph\u00f6r<span class=\"__6 _487\"></span>. F\u00f6r leasingskulder<span class=\"__6 _487\"></span>, se no<span class=\"__6 _484\"></span>t 17<span class=\"__6 _14a\"> </span><span class=\"__6 _501\"></span>.<span class=\"__6 _14a\"> </span>V\u00e4rder<span class=\"__6 _485\"></span>ing av fin<span class=\"__6 _485\"></span>ans<span class=\"__6 _485\"></span>iell<span class=\"__6 _485\"></span>a instru<span class=\"__6 _485\"></span>ment ti<span class=\"__6 _485\"></span>ll verk<span class=\"__6 _485\"></span>ligt v<span class=\"__6 _485\"></span>\u00e4rde ba<span class=\"__6 _485\"></span>sera<span class=\"__6 _485\"></span>s p\u00e5 ind<span class=\"__6 _485\"></span>ata klass<span class=\"__6 _485\"></span>ificerade enligt nedan:<span class=\"__6 _14a\"> </span>Niv<span class=\"__6 _484\"></span>\u00e5 1:<span class=\"__6 _484\"></span><span class=\"ff1_6 ls1b_6 ws2_6\">  <span class=\"__6 _556\"> </span> <span class=\"__6 _486\"></span>Notera<span class=\"__6 _485\"></span>de pr<span class=\"__6 _485\"></span>ise<span class=\"__6 _485\"></span>r p\u00e5 en ak<span class=\"__6 _485\"></span>tiv m<span class=\"__6 _485\"></span>ark<span class=\"__6 _485\"></span>nad f\u00f6r id<span class=\"__6 _485\"></span>entis<span class=\"__6 _485\"></span>ka till<span class=\"__6 _485\"></span>g\u00e5ng<span class=\"__6 _485\"></span>ar ell<span class=\"__6 _485\"></span>er </span>skulder som<span class=\"__6 _484\"></span> till<span class=\"__6 _484\"></span> ex<span class=\"__6 _484\"></span>empel akt<span class=\"__6 _484\"></span>ier eller<span class=\"__6 _484\"></span> obligat<span class=\"__6 _484\"></span>ioner no<span class=\"__6 _484\"></span>t<span class=\"__6 _484\"></span>erade p\u00e5<span class=\"__6 _484\"></span> b\u00f6rs.<span class=\"__6 _14a\"> </span>Niv<span class=\"__6 _484\"></span>\u00e5 2:<span class=\"__6 _484\"></span><span class=\"ff1_6 ls2_6 ws2_6\">  <span class=\"__6 _490\"></span> <span class=\"__6 _486\"></span>An<span class=\"__6 _485\"></span>dra o<span class=\"__6 _485\"></span>bse<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>verb<span class=\"__6 _485\"></span>ara data f\u00f6r til<span class=\"__6 _485\"></span>lg\u00e5n<span class=\"__6 _485\"></span>gen e<span class=\"__6 _485\"></span>lle<span class=\"__6 _485\"></span>r skul<span class=\"__6 _485\"></span>den \u00e4<span class=\"__6 _485\"></span>n </span> <span class=\"__6 _486\"></span>noterad<span class=\"__6 _485\"></span>e pris<span class=\"__6 _485\"></span>er in<span class=\"__6 _485\"></span>klu<span class=\"__6 _485\"></span>der<span class=\"__6 _485\"></span>ade i N<span class=\"__6 _485\"></span>iv\u00e5 1<span class=\"__6 _485\"></span>, anting<span class=\"__6 _485\"></span>en dire<span class=\"__6 _485\"></span>kt (s<span class=\"__6 _485\"></span>om  <span class=\"__6 _486\"></span>prisnot<span class=\"__6 _484\"></span>eringa<span class=\"__6 _484\"></span>r) eller<span class=\"__6 _484\"></span> indir<span class=\"__6 _484\"></span>ekt (erh\u00e5<span class=\"__6 _484\"></span>llna f<span class=\"__6 _484\"></span>r\u00e5n pri<span class=\"__6 _484\"></span>snot<span class=\"__6 _484\"></span>eringar<span class=\"__6 _484\"></span>) som till e<span class=\"__6 _484\"></span>xempel valuta<span class=\"__6 _484\"></span>terminer eller r\u00e4nt<span class=\"__6 _484\"></span>eswappar<span class=\"__6 _484\"></span>.<span class=\"__6 _14a\"> </span>Ni<span class=\"__6 _485\"></span>v\u00e5 3:<span class=\"ff1_6\">  <span class=\"__6 _490\"></span> <span class=\"__6 _486\"></span>Data f\u00f6r ti<span class=\"__6 _485\"></span>llg\u00e5<span class=\"__6 _485\"></span>nge<span class=\"__6 _485\"></span>n ell<span class=\"__6 _485\"></span>er sku<span class=\"__6 _485\"></span>lde<span class=\"__6 _485\"></span>n som i<span class=\"__6 _485\"></span>nte i sin hel<span class=\"__6 _485\"></span>het bas<span class=\"__6 _485\"></span>eras </span>p\u00e5 observerbara marknadsdata<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>FINANSIELLA<span class=\"__6 _487\"></span> TILL<span class=\"__6 _484\"></span>G\u00c5NGAR<span class=\"__6 _487\"></span> V<span class=\"__6 _487\"></span>\u00c4RDERADE TILL<span class=\"__6 _501\"></span> VERKLIG<span class=\"__6 _487\"></span>T V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _484\"></span> VIA \u00d6<span class=\"__6 _484\"></span>VRIG<span class=\"__6 _484\"></span>T<span class=\"__6 _501\"></span> T<span class=\"__6 _485\"></span>O<span class=\"__6 _485\"></span>TA<span class=\"__6 _490\"></span>L<span class=\"__6 _490\"></span>R<span class=\"__6 _490\"></span>E<span class=\"__6 _485\"></span>S<span class=\"__6 _490\"></span>U<span class=\"__6 _490\"></span>LTAT<span class=\"__6 _14a\"> </span>FINANSIELLA<span class=\"__6 _487\"></span> <span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\"> </span>TILL<span class=\"__6 _484\"></span>G\u00c5NGAR<span class=\"__6 _487\"></span> V<span class=\"__6 _487\"></span>\u00c4RDERADE TILL<span class=\"__6 _501\"></span> <span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\"> </span>UPPLUPET<span class=\"__6 _484\"></span> ANSK<span class=\"__6 _485\"></span>AFFNINGS<span class=\"__6 _484\"></span>V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _14a\"> </span>FINANSIELLA SKULDER<span class=\"__6 _487\"></span> V<span class=\"__6 _487\"></span>\u00c4RDERADE TILL<span class=\"__6 _501\"></span> <span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\"> </span>UPPLUPET<span class=\"__6 _484\"></span> ANSK<span class=\"__6 _485\"></span>AFFNINGS<span class=\"__6 _484\"></span>V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _14a\"> </span>S\u00c4KRINGS-<span class=\"__6 _487\"></span><span class=\"ls2_6 ws2_6\"> </span>INST<span class=\"__6 _484\"></span>RUME<span class=\"__6 _484\"></span>NT<span class=\"__6 _14a\"> </span>S<span class=\"__6 _490\"></span>U<span class=\"__6 _490\"></span>M<span class=\"__6 _485\"></span>M<span class=\"__6 _490\"></span>A <span class=\"__6 _490\"></span> R<span class=\"__6 _490\"></span>E<span class=\"__6 _485\"></span>D<span class=\"__6 _490\"></span>O<span class=\"__6 _485\"></span>V<span class=\"__6 _490\"></span>I<span class=\"__6 _490\"></span>S<span class=\"__6 _490\"></span>AT V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _491\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _485\"></span>0<span class=\"__6 _490\"></span>2<span class=\"__6 _490\"></span>2 <span class=\"__6 _489\"> </span></span>2023<span class=\"__6 _557\"> </span>2022<span class=\"__6 _557\"> </span>2023<span class=\"__6 _487\"></span> <span class=\"__6 _558\"> </span>2022<span class=\"__6 _559\"> </span>2023<span class=\"__6 _559\"> </span>2022<span class=\"__6 _559\"> </span>2023<span class=\"__6 _559\"> </span>2022<span class=\"__6 _14a\"> </span>Andra l\u00e5ngfristiga<span class=\"__6 _484\"></span> fordri<span class=\"__6 _484\"></span>ngar<span class=\"__6 _512\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _558\"> </span>1 20<span class=\"__6 _485\"></span>4<span class=\"__6 _561\"> </span><span class=\"lsc_6 wsb_6\">939<span class=\"__6 _5c_5\"> </span></span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _563\"> </span>1 20<span class=\"__6 _485\"></span>4<span class=\"__6 _7a_3\"> </span>939 </span>Kundfordr<span class=\"__6 _484\"></span>ingar<span class=\"__6 _7b_4\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _489\"> </span>3 30<span class=\"__6 _485\"></span>1<span class=\"__6 _558\"> </span>3 014<span class=\"__6 _5c_5\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _499\"> </span>3 3<span class=\"__6 _485\"></span>01<span class=\"__6 _563\"> </span>3 014<span class=\"__6 _14a\"> </span></span>V<span class=\"__6 _484\"></span>alutaterm<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>kontrakt m<span class=\"__6 _485\"></span>ed s\u00e4krin<span class=\"__6 _484\"></span>gsredo<span class=\"__6 _484\"></span>visni<span class=\"__6 _484\"></span>ng<span class=\"__6 _7c_4\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _530\"> </span>\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _7e_3\"> </span>1 089<span class=\"__6 _557\"> </span><span class=\"ls2f_6 ws2d_6\">681<span class=\"__6 _499\"> </span></span>1 089<span class=\"__6 _557\"> </span><span class=\"ls2f_6 ws2d_6\">681<span class=\"__6 _14a\"> </span></span></span>R\u00e4nteswa<span class=\"__6 _485\"></span>p \u2013 s\u00e4k<span class=\"__6 _485\"></span>ring av ve<span class=\"__6 _485\"></span>rk<span class=\"__6 _485\"></span>ligt v\u00e4rde v<span class=\"__6 _485\"></span>ia resu<span class=\"__6 _485\"></span>ltatr\u00e4kn<span class=\"__6 _485\"></span>ing<span class=\"__6 _513\"> </span>\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _530\"> </span>\u2013<span class=\"__6 _7f_3\"> </span><span class=\"ls1a_6 ws3a_6\">232<span class=\"__6 _562\"> </span></span>\u2013<span class=\"__6 _489\"> </span><span class=\"ls1a_6 ws3a_6\">232<span class=\"__6 _562\"> </span></span>\u2013<span class=\"__6 _14a\"> </span>\u00d6vriga aktier oc<span class=\"__6 _485\"></span>h andelar<span class=\"__6 _564\"> </span><span class=\"ls6_6 ws5_6\">2 363<span class=\"__6 _496\"> </span><span class=\"ls2_6 ws2_6\">2 654<span class=\"__6 _530\"> </span>\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _5c_5\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _565\"> </span></span>2 363<span class=\"__6 _565\"> </span><span class=\"ls2_6 ws2_6\">2 654<span class=\"__6 _14a\"> </span></span></span>Likv<span class=\"__6 _485\"></span>ida medel<span class=\"__6 _566\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _499\"> </span><span class=\"lsc_6 wsb_6\">26 398<span class=\"__6 _567\"> </span><span class=\"ls1b_6 ws23_6\">21 7<span class=\"__6 _485\"></span>07<span class=\"__6 _5c_5\"> </span></span></span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _568\"> </span><span class=\"lsc_6 wsb_6\">26 398<span class=\"__6 _569\"> </span><span class=\"ls1b_6 ws23_6\">21 7<span class=\"__6 _485\"></span>07<span class=\"__6 _14a\"> </span></span></span></span>Su<span class=\"__6 _485\"></span>mma fi<span class=\"__6 _485\"></span>na<span class=\"__6 _485\"></span>ns<span class=\"__6 _485\"></span>iel<span class=\"__6 _485\"></span>la til<span class=\"__6 _485\"></span>lg<span class=\"__6 _485\"></span>\u00e5ng<span class=\"__6 _485\"></span>ar <span class=\"__6 _491\"> </span>2 3<span class=\"__6 _485\"></span>63<span class=\"__6 _570\"> </span>2 65<span class=\"__6 _485\"></span>4<span class=\"__6 _571\"> </span><span class=\"ls1f_6 ws1a_6\">30 903<span class=\"__6 _571\"> </span></span>2<span class=\"__6 _485\"></span>5 66<span class=\"__6 _485\"></span>0<span class=\"__6 _572\"> </span>1 321<span class=\"__6 _573\"> </span><span class=\"ls30_6 ws2e_6\">681<span class=\"__6 _8a_3\"> </span></span>34 5<span class=\"__6 _485\"></span>87<span class=\"__6 _8b_2\"> </span>28 9<span class=\"__6 _485\"></span>95<span class=\"__6 _14a\"> </span>Lever<span class=\"__6 _484\"></span>ant<span class=\"__6 _484\"></span>\u00f6rsskulder<span class=\"__6 _8c_3\"> </span><span class=\"ls2_6 ws2_6\">21 02<span class=\"__6 _485\"></span>7<span class=\"__6 _8d_3\"> </span>21 0<span class=\"__6 _485\"></span>90<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _8e_3\"> </span>21 02<span class=\"__6 _485\"></span>7<span class=\"__6 _8f_2\"> </span>21 0<span class=\"__6 _485\"></span>90<span class=\"__6 _14a\"> </span></span>Skul<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>r till k<span class=\"__6 _485\"></span>rediti<span class=\"__6 _485\"></span>nstitut<span class=\"__6 _574\"> </span><span class=\"ls2_6 ws2_6\">17 082<span class=\"__6 _575\"> </span>10 7<span class=\"__6 _485\"></span>7<span class=\"__6 _485\"></span>8<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _576\"> </span>17 082<span class=\"__6 _8e_3\"> </span>1<span class=\"__6 _485\"></span>0 7<span class=\"__6 _485\"></span>78<span class=\"__6 _14a\"> </span></span>\u00d6vriga l\u00e5ngfristiga skulder<span class=\"__6 _577\"> </span><span class=\"ls1a_6 ws3a_6\">132<span class=\"__6 _6f_3\"> </span><span class=\"ls5_6 ws4_6\">183<span class=\"__6 _578\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _557\"> </span></span></span>132<span class=\"__6 _557\"> </span><span class=\"ls5_6 ws4_6\">183<span class=\"__6 _14a\"> </span></span></span>V<span class=\"__6 _484\"></span>alutaterm<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>kontrakt m<span class=\"__6 _485\"></span>ed s\u00e4krin<span class=\"__6 _484\"></span>gsredo<span class=\"__6 _484\"></span>visni<span class=\"__6 _484\"></span>ng<span class=\"__6 _579\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _563\"> </span>1 205<span class=\"__6 _563\"> </span>1 365<span class=\"__6 _563\"> </span>1 205<span class=\"__6 _563\"> </span>1 365<span class=\"__6 _14a\"> </span></span>R\u00e4nteswa<span class=\"__6 _485\"></span>p \u2013 s\u00e4k<span class=\"__6 _485\"></span>ring av ve<span class=\"__6 _485\"></span>rk<span class=\"__6 _485\"></span>ligt v\u00e4rde v<span class=\"__6 _485\"></span>ia resu<span class=\"__6 _485\"></span>ltatr\u00e4kn<span class=\"__6 _485\"></span>ing<span class=\"__6 _580\"> </span>\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _578\"> </span>\u2013<span class=\"__6 _14a\"> </span>Su<span class=\"__6 _485\"></span>mma fi<span class=\"__6 _485\"></span>na<span class=\"__6 _485\"></span>ns<span class=\"__6 _485\"></span>iel<span class=\"__6 _485\"></span>la s<span class=\"__6 _485\"></span>kul<span class=\"__6 _485\"></span>der <span class=\"__6 _524\"> </span><span class=\"ls2c_6 ws29_6\">3<span class=\"__6 _485\"></span>8 2<span class=\"__6 _485\"></span>41<span class=\"__6 _563\"> </span><span class=\"ls10_6 wsf_6\">32 0<span class=\"__6 _485\"></span>51<span class=\"__6 _581\"> </span></span></span>1 20<span class=\"__6 _485\"></span>5<span class=\"__6 _581\"> </span>1 36<span class=\"__6 _485\"></span>5<span class=\"__6 _8b_2\"> </span>39 44<span class=\"__6 _485\"></span>6<span class=\"__6 _8f_2\"> </span><span class=\"ls2c_6 ws29_6\">33 41<span class=\"__6 _485\"></span>6<span class=\"__6 _14a\"> </span></span>FINANSIELLA<span class=\"__6 _487\"></span> TILL<span class=\"__6 _484\"></span>G\u00c5NGAR<span class=\"__6 _487\"></span> V<span class=\"__6 _487\"></span>\u00c4RDERADE TILL<span class=\"__6 _501\"></span> VERKLIG<span class=\"__6 _487\"></span>T V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _484\"></span> VIA \u00d6<span class=\"__6 _484\"></span>VRIG<span class=\"__6 _484\"></span>T<span class=\"__6 _501\"></span> T<span class=\"__6 _485\"></span>O<span class=\"__6 _485\"></span>TA<span class=\"__6 _490\"></span>L<span class=\"__6 _490\"></span>R<span class=\"__6 _490\"></span>E<span class=\"__6 _485\"></span>S<span class=\"__6 _490\"></span>U<span class=\"__6 _490\"></span>LTAT<span class=\"__6 _14a\"> </span>FINANSIELLA<span class=\"__6 _487\"></span> <span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\"> </span>TILL<span class=\"__6 _484\"></span>G\u00c5NGAR<span class=\"__6 _487\"></span> V<span class=\"__6 _487\"></span>\u00c4RDERADE TILL<span class=\"__6 _501\"></span> <span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\"> </span>UPPLUPET<span class=\"__6 _484\"></span> ANSK<span class=\"__6 _485\"></span>AFFNINGS<span class=\"__6 _484\"></span>V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _14a\"> </span>FINANSIELLA SKULDER<span class=\"__6 _487\"></span> V<span class=\"__6 _487\"></span>\u00c4RDERADE TILL<span class=\"__6 _501\"></span> <span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\"> </span>UPPLUPET<span class=\"__6 _484\"></span> ANSK<span class=\"__6 _485\"></span>AFFNINGS<span class=\"__6 _484\"></span>V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _14a\"> </span>S\u00c4KRINGS-<span class=\"__6 _487\"></span><span class=\"ls2_6 ws2_6\"> </span>INST<span class=\"__6 _484\"></span>RUME<span class=\"__6 _484\"></span>NT<span class=\"__6 _b_5\"> </span><span class=\"ls32_6 ws30_6\">SUMMA<span class=\"__6 _14a\"> </span></span>2023<span class=\"__6 _491\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _485\"></span>0<span class=\"__6 _490\"></span>2<span class=\"__6 _490\"></span>2 <span class=\"__6 _489\"> </span></span>2023<span class=\"__6 _557\"> </span>2022<span class=\"__6 _557\"> </span>2023<span class=\"__6 _487\"></span> <span class=\"__6 _558\"> </span>2022<span class=\"__6 _559\"> </span>2023<span class=\"__6 _559\"> </span>2022<span class=\"__6 _559\"> </span>2023<span class=\"__6 _559\"> </span>2022<span class=\"__6 _14a\"> </span>R\u00e4nt<span class=\"__6 _484\"></span>eint\u00e4kter och liknande res<span class=\"__6 _485\"></span>ultat<span class=\"__6 _485\"></span>po<span class=\"__6 _485\"></span>ster<span class=\"__6 _582\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _6f_3\"> </span><span class=\"ls11_6 ws10_6\">61<span class=\"__6 _485\"></span>6<span class=\"__6 _583\"> </span></span></span>162<span class=\"__6 _530\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _557\"> </span><span class=\"ls11_6 ws10_6\">61<span class=\"__6 _485\"></span>6<span class=\"__6 _9a_3\"> </span></span></span>162<span class=\"__6 _14a\"> </span>R\u00e4nt<span class=\"__6 _484\"></span>ekostnader och liknande res<span class=\"__6 _485\"></span>ultat<span class=\"__6 _485\"></span>po<span class=\"__6 _485\"></span>ster<span class=\"__6 _582\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _530\"> </span>\u2013<span class=\"__6 _561\"> </span><span class=\"lsc_6 wsb_6\">399<span class=\"__6 _d_5\"> </span><span class=\"ls3a_6 ws3b_6\">24<span class=\"__6 _485\"></span>3<span class=\"__6 _493\"> </span></span></span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _7a_3\"> </span><span class=\"lsc_6 wsb_6\">399<span class=\"__6 _489\"> </span><span class=\"ls3a_6 ws3b_6\">24<span class=\"__6 _490\"></span>3<span class=\"__6 _14a\"> </span></span></span></span>Vid f\u00f6rv\u00e4r<span class=\"__6 _485\"></span>vstidpunk<span class=\"__6 _485\"></span>ten klassifice<span class=\"__6 _485\"></span>ras de finansiella instrumenten<span class=\"__6 _484\"></span> i f\u00f6ljande kat<span class=\"__6 _484\"></span>egorier<span class=\"__6 _14a\"> </span>Finansiella tillg\u00e5ngar<span class=\"__6 _484\"></span> v\u00e4rderade<span class=\"__6 _484\"></span> till<span class=\"__6 _484\"></span> verkligt v<span class=\"__6 _484\"></span>\u00e4rde <span class=\"ls2_6 ws2_6\"> </span>via \u00f6vrig<span class=\"__6 _484\"></span>t to<span class=\"__6 _484\"></span>talresulta<span class=\"__6 _484\"></span>t Tillg\u00e5ngarna i denna kategori, \u00f6vriga aktier och andelar<span class=\"__6 _484\"></span>, omv\u00e4rderas p\u00e5 grun<span class=\"__6 _485\"></span>d av inn<span class=\"__6 _485\"></span>ehaven<span class=\"__6 _485\"></span>s strategis<span class=\"__6 _485\"></span>ka ar<span class=\"__6 _485\"></span>t i \u00f6v<span class=\"__6 _485\"></span>rigt totalres<span class=\"__6 _485\"></span>ultat samt i fi<span class=\"__6 _485\"></span>nan<span class=\"__6 _485\"></span> siella tillg\u00e5ngar i balansr\u00e4kningen<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>. V\u00e4r<span class=\"__6 _484\"></span>deringen av innehavet i R<span class=\"__6 _484\"></span>enewcell \u00e4r bas<span class=\"__6 _485\"></span>erad p<span class=\"__6 _485\"></span>\u00e5 akti<span class=\"__6 _485\"></span>ekur<span class=\"__6 _485\"></span>sen p<span class=\"__6 _485\"></span>er b<span class=\"__6 _485\"></span>oks<span class=\"__6 _485\"></span>lutsd<span class=\"__6 _485\"></span>atumet (n<span class=\"__6 _485\"></span>iv\u00e5 1) o<span class=\"__6 _485\"></span>ch ve<span class=\"__6 _485\"></span>rkl<span class=\"__6 _485\"></span>igt v\u00e4rde u<span class=\"__6 _485\"></span>ppg<span class=\"__6 _485\"></span>\u00e5r till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 3<span class=\"__6 _485\"></span>4 (242) p<span class=\"__6 _485\"></span>er 3<span class=\"__6 _485\"></span>0 nove<span class=\"__6 _485\"></span>mbe<span class=\"__6 _485\"></span>r 2023<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>V\u00e4rder<span class=\"__6 _485\"></span>ing<span class=\"__6 _485\"></span>en av restera<span class=\"__6 _485\"></span>nde \u00f6v<span class=\"__6 _485\"></span>riga a<span class=\"__6 _485\"></span>ktie<span class=\"__6 _485\"></span>r oc<span class=\"__6 _485\"></span>h ande<span class=\"__6 _485\"></span>lar b<span class=\"__6 _485\"></span>aser<span class=\"__6 _485\"></span>as i f\u00f6rs<span class=\"__6 _485\"></span>ta hand p\u00e5 priser fr\u00e5n tidigare<span class=\"__6 _484\"></span> transaktioner<span class=\"__6 _484\"></span>. Priset f<span class=\"__6 _484\"></span>r\u00e5n den senaste finan<span class=\"ls2_6 ws2_6\"> </span>sieringsrundan<span class=\"__6 _484\"></span> eller t<span class=\"__6 _484\"></span>ransakt<span class=\"__6 _484\"></span>ionen bed\u00f6ms r<span class=\"__6 _484\"></span>epresent<span class=\"__6 _484\"></span>era<span class=\"__6 _484\"></span> verklig<span class=\"__6 _484\"></span>t v\u00e4r<span class=\"__6 _484\"></span>de p\u00e5 invest<span class=\"__6 _484\"></span>eringarna d\u00e5 transaktioner har gjorts mellan obe<span class=\"__6 _485\"></span>roende parter<span class=\"__6 _484\"></span>. V\u00e4rderingen till verkligt v\u00e4r<span class=\"__6 _484\"></span>de baserad p\u00e5 tidigare t<span class=\"__6 _484\"></span>ransaktioner h\u00e5lls of\u00f6r\u00e4nd<span class=\"__6 _485\"></span>rad un<span class=\"__6 _485\"></span>der e<span class=\"__6 _485\"></span>n pe<span class=\"__6 _485\"></span>riod p<span class=\"__6 _485\"></span>\u00e5 upp ti<span class=\"__6 _485\"></span>ll 12 m\u00e5na<span class=\"__6 _485\"></span>der o<span class=\"__6 _485\"></span>m det inte finn<span class=\"__6 _485\"></span>s anle<span class=\"__6 _485\"></span>dni<span class=\"__6 _485\"></span>ng till e<span class=\"__6 _485\"></span>n omv\u00e4rd<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>g p\u00e5 gr<span class=\"__6 _485\"></span>und av v\u00e4s<span class=\"__6 _485\"></span>entlig<span class=\"__6 _485\"></span>a f\u00f6r\u00e4n<span class=\"__6 _485\"></span>drin<span class=\"__6 _485\"></span>gar i externa m<span class=\"__6 _485\"></span>ark<span class=\"__6 _485\"></span>nad<span class=\"__6 _485\"></span>sfak<span class=\"__6 _485\"></span>torer ell<span class=\"__6 _485\"></span>er f\u00f6retag<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>pe<span class=\"__6 _485\"></span>cifi<span class=\"__6 _485\"></span>ka fak<span class=\"__6 _485\"></span>torer<span class=\"__6 _484\"></span>. N\u00e4r de<span class=\"__6 _485\"></span>n sen<span class=\"__6 _485\"></span>aste trans<span class=\"__6 _485\"></span>akti<span class=\"__6 _485\"></span>one<span class=\"__6 _485\"></span>n i ett inn<span class=\"__6 _485\"></span>ehav \u00f6ve<span class=\"__6 _485\"></span>rstig<span class=\"__6 _485\"></span>er 12 m\u00e5<span class=\"__6 _485\"></span>nade<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>, elle<span class=\"__6 _485\"></span>r n\u00e4r det finn<span class=\"__6 _485\"></span>s anle<span class=\"__6 _485\"></span>dnin<span class=\"__6 _485\"></span>g till e<span class=\"__6 _485\"></span>n omv\u00e4rd<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>g p\u00e5 gru<span class=\"__6 _485\"></span>nd av v\u00e4s<span class=\"__6 _485\"></span>entlig<span class=\"__6 _485\"></span>a f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar i externa m<span class=\"__6 _485\"></span>ark<span class=\"__6 _485\"></span>nad<span class=\"__6 _485\"></span>sfak<span class=\"__6 _485\"></span>torer ell<span class=\"__6 _485\"></span>er f\u00f6retag<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>pe<span class=\"__6 _485\"></span>cifi<span class=\"__6 _485\"></span>ka fak<span class=\"__6 _485\"></span>torer<span class=\"__6 _484\"></span>, v\u00e4rdera<span class=\"__6 _485\"></span>s den finansiella tillg\u00e5ngen gen<span class=\"__6 _485\"></span>om antingen:<span class=\"__6 _14a\"> </span>Att till\u00e4mpa r<span class=\"__6 _484\"></span>elevanta<span class=\"__6 _484\"></span> v\u00e4rderingsmultiplar fr\u00e5n liknande f\u00f6re<span class=\"__6 _484\"></span>tag p\u00e5  <span class=\"__6 _486\"></span>innehav<span class=\"__6 _484\"></span>et<span class=\"__6 _484\"></span>s n<span class=\"__6 _484\"></span>yck<span class=\"__6 _484\"></span>eltal, l<span class=\"__6 _484\"></span>iknande t<span class=\"__6 _484\"></span>ransakti<span class=\"__6 _484\"></span>oner i br<span class=\"__6 _484\"></span>anschen eller<span class=\"__6 _484\"></span> den dis<span class=\"ls2_6 ws2_6\"> </span>kon<span class=\"__6 _484\"></span>t<span class=\"__6 _484\"></span>erade k<span class=\"__6 _484\"></span>assafl\u00f6desmet<span class=\"__6 _484\"></span>oden (DCF) d\u00e4r de<span class=\"__6 _484\"></span>t finns<span class=\"__6 _484\"></span> betyda<span class=\"__6 _484\"></span>nde f<span class=\"__6 _484\"></span>\u00f6re<span class=\"ls2_6 ws2_6\"> </span>tags<span class=\"__6 _485\"></span>sp<span class=\"__6 _485\"></span>ec<span class=\"__6 _485\"></span>ifik<span class=\"__6 _485\"></span>a data f\u00f6r att g<span class=\"__6 _485\"></span>\u00f6ra en s<span class=\"__6 _485\"></span>\u00e5dan b<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>\u00f6mn<span class=\"__6 _485\"></span>ing<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>I vis<span class=\"__6 _485\"></span>sa inve<span class=\"__6 _485\"></span>steri<span class=\"__6 _485\"></span>ngar s<span class=\"__6 _485\"></span>om b<span class=\"__6 _485\"></span>efinn<span class=\"__6 _485\"></span>er si<span class=\"__6 _485\"></span>g i ett tidi<span class=\"__6 _485\"></span>gt sked<span class=\"__6 _485\"></span>e, d\u00e4r d<span class=\"__6 _485\"></span>et inte finns n\u00e5gra betydande int\u00e4kt<span class=\"__6 _484\"></span>er eller tillr\u00e4ckliga finansiella data att basera  <span class=\"__6 _486\"></span>v\u00e4rderingen p\u00e5, fastst\u00e4lls verkligt v\u00e4rde i<span class=\"__6 _484\"></span> st\u00e4llet ut<span class=\"__6 _484\"></span>ifr\u00e5n en bed\u00f6mning av senaste<span class=\"__6 _484\"></span> transaktionsv\u00e4rdet samt en<span class=\"__6 _484\"></span> milstolpsmetod d\u00e4r utvecklingen i bol<span class=\"__6 _485\"></span>aget ut<span class=\"__6 _485\"></span>v\u00e4rd<span class=\"__6 _485\"></span>eras m<span class=\"__6 _485\"></span>ot bud<span class=\"__6 _485\"></span>get ell<span class=\"__6 _485\"></span>er lik<span class=\"__6 _485\"></span>nan<span class=\"__6 _485\"></span>de b<span class=\"__6 _485\"></span>olag<span class=\"__6 _485\"></span>, i ett l<span class=\"__6 _485\"></span>ikn<span class=\"__6 _485\"></span>ande sked<span class=\"__6 _485\"></span>e, me<span class=\"__6 _485\"></span>d en li<span class=\"__6 _485\"></span>knan<span class=\"__6 _485\"></span>de ri<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>profil o<span class=\"__6 _485\"></span>ch tran<span class=\"__6 _485\"></span>sak<span class=\"__6 _485\"></span>tion<span class=\"__6 _485\"></span>er i s\u00e5<span class=\"__6 _485\"></span>dana f\u00f6<span class=\"__6 _485\"></span>retag<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>F\u00f6ljande<span class=\"__6 _484\"></span> v\u00e4rderi<span class=\"__6 _484\"></span>ngst<span class=\"__6 _484\"></span>ekniker<span class=\"__6 _484\"></span> och betyd<span class=\"__6 _484\"></span>ande ick<span class=\"__6 _484\"></span>e observerbara<span class=\"__6 _484\"></span> indat<span class=\"__6 _484\"></span>a har anv\u00e4n<span class=\"__6 _484\"></span>ts f\u00f6r a<span class=\"__6 _484\"></span>tt fastst\u00e4lla v<span class=\"__6 _484\"></span>erkligt v\u00e4rde p\u00e5 invest<span class=\"__6 _484\"></span>eringar i niv\u00e5 3:<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _569\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _490\"></span>0<span class=\"__6 _485\"></span>2<span class=\"__6 _490\"></span>2 </span>V<span class=\"__6 _484\"></span>\u00c4RDERINGS<span class=\"ls2_6 ws2_6\">-<span class=\"__6 _14a\"> </span></span>TEK<span class=\"__6 _485\"></span>NI<span class=\"__6 _485\"></span>K<span class=\"__6 _583\"> </span><span class=\"ls36_6 ws34_6\">I<span class=\"__6 _485\"></span>N<span class=\"__6 _490\"></span>D<span class=\"__6 _485\"></span>ATA<span class=\"__6 _14a\"> </span></span>INT<span class=\"__6 _485\"></span>ER<span class=\"ls2_6 ws2_6\">-<span class=\"__6 _14a\"> </span></span>VA<span class=\"__6 _490\"></span>L<span class=\"__6 _490\"></span>L 2023<span class=\"__6 _14a\"> </span>INT<span class=\"__6 _485\"></span>ER<span class=\"ls2_6 ws2_6\">-<span class=\"__6 _14a\"> </span></span>VA<span class=\"__6 _490\"></span>L<span class=\"__6 _490\"></span>L 2022<span class=\"__6 _14a\"> </span>2 04<span class=\"__6 _485\"></span>3<span class=\"__6 _576\"> </span><span class=\"ls1d_6 ws18_6\">2 412<span class=\"__6 _14a\"> </span></span>Pris fr\u00e5n senaste<span class=\"__6 _484\"></span> finansierings<span class=\"__6 _485\"></span><span class=\"ls2_6 ws2_6\"> </span>runda<span class=\"__6 _5d_5\"> </span><span class=\"lse_6 wsd_6\">e.t<span class=\"__6 _485\"></span>.<span class=\"__6 _9b_2\"> </span>e.t<span class=\"__6 _485\"></span>.<span class=\"__6 _492\"> </span>e<span class=\"__6 _485\"></span>.t<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span></span>257<span class=\"__6 _9c_3\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _14a\"> </span></span>J\u00e4mf\u00f6rbara bolag<span class=\"__6 _14a\"> </span>Oms\u00e4ttnings multiplar<span class=\"__6 _9d_2\"> </span><span class=\"ls19_6 ws2c_6\">0,7-<span class=\"__6 _485\"></span>6,<span class=\"__6 _485\"></span>8<span class=\"__6 _8d_3\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _14a\"> </span></span></span>29<span class=\"__6 _6b_5\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _14a\"> </span></span>Di<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span>konte<span class=\"__6 _485\"></span>ra<span class=\"__6 _485\"></span>t <span class=\"ls2_6 ws2_6\"> </span>kassafl\u00f6de<span class=\"__6 _14a\"> </span>Marknad<span class=\"__6 _485\"></span>s<span class=\"ls2_6 ws2_6\"> </span>r\u00e4nta<span class=\"__6 _495\"> </span><span class=\"lse_6 wsd_6\">e<span class=\"__6 _485\"></span>.t<span class=\"__6 _485\"></span>.<span class=\"__6 _492\"> </span>e<span class=\"__6 _485\"></span>.t<span class=\"__6 _14a\"> </span></span><span class=\"lse_6 wsd_6\">.<span class=\"__6 _14a\"> </span></span>En f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring m<span class=\"__6 _485\"></span>ed 1<span class=\"__6 _485\"></span>0 proc<span class=\"__6 _485\"></span>ent av mu<span class=\"__6 _485\"></span>ltipla<span class=\"__6 _485\"></span>rna s<span class=\"__6 _485\"></span>kulle g<span class=\"__6 _485\"></span>e en p\u00e5ve<span class=\"__6 _485\"></span>rkan p<span class=\"__6 _485\"></span>\u00e5 invester<span class=\"__6 _485\"></span>inga<span class=\"__6 _485\"></span>rna o<span class=\"__6 _485\"></span>m MS<span class=\"__6 _485\"></span>EK 25<span class=\"__6 _485\"></span>,7 (0)<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Det verkliga v\u00e4rdet<span class=\"__6 _484\"></span> av rest<span class=\"__6 _484\"></span>erande aktier och andelar uppg\u00e5r till MS<span class=\"__6 _485\"></span>EK 2 329 (<span class=\"__6 _485\"></span>2 412) p<span class=\"__6 _485\"></span>er 3<span class=\"__6 _485\"></span>0 novem<span class=\"__6 _485\"></span>ber 2<span class=\"__6 _485\"></span>023 d\u00e4<span class=\"__6 _485\"></span>r de st\u00f6r<span class=\"__6 _485\"></span>sta inves<span class=\"__6 _485\"></span>tering<span class=\"__6 _485\"></span>arna utg\u00f6r<span class=\"__6 _485\"></span>s av She<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>tex MS<span class=\"__6 _485\"></span>EK 61<span class=\"__6 _484\"></span>9 (526), K<span class=\"__6 _485\"></span>lar<span class=\"__6 _485\"></span>na M<span class=\"__6 _485\"></span>SE<span class=\"__6 _485\"></span>K 54<span class=\"__6 _485\"></span>8 (4<span class=\"__6 _485\"></span>56)<span class=\"__6 _485\"></span>, oc<span class=\"__6 _485\"></span>h Infi<span class=\"__6 _485\"></span>nited Fib<span class=\"__6 _485\"></span>er C<span class=\"__6 _485\"></span>omp<span class=\"__6 _485\"></span>any M<span class=\"__6 _485\"></span>SEK 2<span class=\"__6 _485\"></span>01 (1<span class=\"__6 _485\"></span>0). F\u00d6R\u00c4NDRINGAR I<span class=\"__6 _484\"></span> F<span class=\"__6 _484\"></span>INANSIELLA<span class=\"__6 _487\"></span> TI<span class=\"__6 _485\"></span>LLG<span class=\"__6 _485\"></span>\u00c5<span class=\"__6 _485\"></span>NG<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>R BA<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>ER<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>DE P\u00c5 NI<span class=\"__6 _485\"></span>V\u00c5 3 IN<span class=\"__6 _485\"></span>DA<span class=\"__6 _487\"></span>T<span class=\"__6 _484\"></span>A<span class=\"__6 _495\"> </span><span class=\"lsa_6 ws9_6\">2023<span class=\"__6 _6b_5\"> </span><span class=\"ls8_6 ws7_6\">202<span class=\"__6 _485\"></span>2<span class=\"__6 _14a\"> </span></span></span>Ing\u00e5ende balans<span class=\"__6 _9e_2\"> </span><span class=\"ls1d_6 ws18_6\">2 412<span class=\"__6 _573\"> </span><span class=\"lsb_6 wsa_6\">3 62<span class=\"__6 _485\"></span>3<span class=\"__6 _14a\"> </span></span></span>Nya investeringar<span class=\"__6 _9f_2\"> </span><span class=\"ls1a_6 ws3a_6\">285<span class=\"__6 _a0_3\"> </span>816<span class=\"__6 _14a\"> </span></span>Avyt<span class=\"__6 _485\"></span>tringar<span class=\"__6 _a1_3\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _578\"> </span><span class=\"ls25_6 ws21_6\">-25<span class=\"__6 _14a\"> </span></span></span>Nedskrivning<span class=\"__6 _484\"></span>ar<span class=\"__6 _a2_3\"> </span><span class=\"ls1d_6 ws18_6\">-13<span class=\"__6 _485\"></span>7<span class=\"__6 _6d_4\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _14a\"> </span></span></span>Omklassificering<span class=\"__6 _14a\"> </span>1<span class=\"__6 _14a\"> </span>\u2013<span class=\"__6 _a3_3\"> </span><span class=\"ls1a_6 ws3a_6\">28<span class=\"__6 _14a\"> </span></span>Vin<span class=\"__6 _485\"></span>st ell<span class=\"__6 _485\"></span>er f\u00f6r<span class=\"__6 _485\"></span>lust re<span class=\"__6 _485\"></span>dovi<span class=\"__6 _485\"></span>sad i \u00f6v<span class=\"__6 _485\"></span>rigt totalresultat<span class=\"__6 _14a\"> </span>2<span class=\"__6 _14a\"> </span>-23<span class=\"__6 _485\"></span>1<span class=\"__6 _a_6\"> </span>-2<span class=\"__6 _485\"></span> 03<span class=\"__6 _485\"></span>0<span class=\"__6 _14a\"> </span>Utg\u00e5ende balans<span class=\"__6 _a4_2\"> </span><span class=\"ls2_6 ws2_6\">2 329<span class=\"__6 _9a_3\"> </span><span class=\"ls2c_6 ws29_6\">2 412<span class=\"__6 _14a\"> </span></span></span>1) <span class=\"__6 _a5_2\"> </span>Om<span class=\"__6 _485\"></span>kla<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>ifi<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gen a<span class=\"__6 _485\"></span>vse<span class=\"__6 _485\"></span>r inve<span class=\"__6 _485\"></span>ste<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gen i Wo<span class=\"__6 _485\"></span>rn Ag<span class=\"__6 _485\"></span>ain s<span class=\"__6 _485\"></span>om om<span class=\"__6 _485\"></span>kl<span class=\"__6 _485\"></span>as<span class=\"__6 _485\"></span>sats ti<span class=\"__6 _485\"></span>ll in<span class=\"__6 _485\"></span>neh<span class=\"__6 _485\"></span>av uta<span class=\"__6 _485\"></span>n best\u00e4mmande inflytande f\u00f6r 2022.<span class=\"__6 _14a\"> </span>2) <span class=\"__6 _a6_3\"> </span>Red<span class=\"__6 _485\"></span>ovi<span class=\"__6 _485\"></span>sa<span class=\"__6 _485\"></span>d effe<span class=\"__6 _485\"></span>kt i \u00f6v<span class=\"__6 _485\"></span>ri<span class=\"__6 _485\"></span>gt total<span class=\"__6 _485\"></span>res<span class=\"__6 _485\"></span>ultat f\u00f6<span class=\"__6 _485\"></span>r 20<span class=\"__6 _485\"></span>22 utg<span class=\"__6 _485\"></span>\u00f6r<span class=\"__6 _485\"></span>s fr\u00e4m<span class=\"__6 _485\"></span>st av f\u00f6<span class=\"__6 _485\"></span>rlu<span class=\"__6 _485\"></span>sten av<span class=\"__6 _485\"></span>se<span class=\"__6 _485\"></span>en<span class=\"__6 _485\"></span>de inn<span class=\"__6 _485\"></span>eha<span class=\"__6 _485\"></span>vet i K<span class=\"__6 _485\"></span>larn<span class=\"__6 _485\"></span>a om M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK -2 4<span class=\"__6 _485\"></span>82. V\u00e4<span class=\"__6 _485\"></span>rde<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gen b<span class=\"__6 _485\"></span>as<span class=\"__6 _485\"></span>eras p<span class=\"__6 _485\"></span>\u00e5 ett i<span class=\"__6 _485\"></span>ndi<span class=\"__6 _485\"></span>kerat e<span class=\"__6 _485\"></span>mis<span class=\"__6 _485\"></span>si<span class=\"__6 _485\"></span>on<span class=\"__6 _485\"></span>spr<span class=\"__6 _485\"></span>is fr\u00e5n e<span class=\"__6 _485\"></span>n tra<span class=\"__6 _485\"></span>nsa<span class=\"__6 _485\"></span>kti<span class=\"__6 _485\"></span>on i ju<span class=\"__6 _485\"></span>li 20<span class=\"__6 _485\"></span>22<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Finansiella tillg\u00e5ngar<span class=\"__6 _484\"></span> v\u00e4rderade<span class=\"__6 _484\"></span> till<span class=\"__6 _484\"></span> upplupet anskaffningsv<span class=\"__6 _484\"></span>\u00e4rde<span class=\"__6 _14a\"> </span>Tillg\u00e5ngarna i denna kategori v\u00e4rderas till<span class=\"__6 _484\"></span> upplupet anskaffnings<span class=\"__6 _485\"></span>v\u00e4rde varv<span class=\"__6 _485\"></span>id effektivr\u00e4ntan an<span class=\"__6 _484\"></span>v\u00e4nds vid ber\u00e4kning<span class=\"__6 _485\"></span>en av v\u00e4r<span class=\"__6 _484\"></span>det. Dessa tillg\u00e5ngar h\u00e5ll<span class=\"__6 _485\"></span>s und<span class=\"__6 _485\"></span>er af<span class=\"__6 _485\"></span>f\u00e4rs<span class=\"__6 _485\"></span>mod<span class=\"__6 _485\"></span>ell<span class=\"__6 _485\"></span>en f\u00f6r in<span class=\"__6 _485\"></span>kas<span class=\"__6 _485\"></span>ser<span class=\"__6 _485\"></span>ing av av<span class=\"__6 _485\"></span>tal<span class=\"__6 _485\"></span>sen<span class=\"__6 _485\"></span>liga k<span class=\"__6 _485\"></span>ass<span class=\"__6 _485\"></span>afl\u00f6<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>n som endast best\u00e5r av betalningar av<span class=\"__6 _484\"></span> kapitalbelopp oc<span class=\"__6 _485\"></span>h r\u00e4nt<span class=\"__6 _484\"></span>a. Det redo<span class=\"ls2_6 ws2_6\"> </span>visade v\u00e4rdet p\u00e5 tillg\u00e5ngar v\u00e4r<span class=\"__6 _484\"></span>derade till upplupet anskaffningsv\u00e4rde justera<span class=\"__6 _485\"></span>s med e<span class=\"__6 _485\"></span>ventuel<span class=\"__6 _485\"></span>lt redov<span class=\"__6 _485\"></span>isat avd<span class=\"__6 _485\"></span>rag f\u00f6r f\u00f6r<span class=\"__6 _485\"></span>v\u00e4<span class=\"__6 _485\"></span>ntade k<span class=\"__6 _485\"></span>redit<span class=\"__6 _485\"></span>f\u00f6rl<span class=\"__6 _485\"></span>uster<span class=\"__6 _484\"></span>. Denna kategori omfattar<span class=\"__6 _484\"></span> i f\u00f6rsta hand kassa och banktillgodohavande<span class=\"__6 _485\"></span>n samt<span class=\"__6 _484\"></span> kundf<span class=\"__6 _484\"></span>ordring<span class=\"__6 _484\"></span>ar<span class=\"__6 _487\"></span>. Koncernens egen kr<span class=\"__6 _484\"></span>editverksamhe<span class=\"__6 _484\"></span>t ha<span class=\"__6 _484\"></span>r avvecklats oc<span class=\"__6 _485\"></span>h sk\u00f6ts nu ge<span class=\"__6 _485\"></span>nom s<span class=\"__6 _485\"></span>amar<span class=\"__6 _485\"></span>bete med e<span class=\"__6 _485\"></span>n extern p<span class=\"__6 _485\"></span>ar<span class=\"__6 _485\"></span>t. Per b<span class=\"__6 _485\"></span>alans<span class=\"__6 _485\"></span>dag<span class=\"__6 _485\"></span>en h\u00e4nf\u00f6rs k<span class=\"__6 _484\"></span>oncerne<span class=\"__6 _485\"></span>ns samtliga k<span class=\"__6 _484\"></span>ortfristiga place<span class=\"__6 _485\"></span>ringar till denna kat<span class=\"__6 _484\"></span>egor<span class=\"__6 _14a\"> </span>i<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>F\u00f6rl<span class=\"__6 _485\"></span>ustres<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v f\u00f6r f\u00f6<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>v\u00e4ntade kre<span class=\"__6 _485\"></span>dit<span class=\"__6 _485\"></span>f\u00f6rlu<span class=\"__6 _485\"></span>ster<span class=\"__6 _14a\"> </span>Konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en s<span class=\"__6 _485\"></span>ka redov<span class=\"__6 _485\"></span>is<span class=\"__6 _485\"></span>a en f\u00f6rl<span class=\"__6 _485\"></span>ustres<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v f\u00f6r f\u00f6r<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>\u00e4ntade k<span class=\"__6 _485\"></span>redit<span class=\"__6 _485\"></span>f\u00f6r<span class=\"__6 _485\"></span>luster p\u00e5 finansiella tillg\u00e5ngar som v\u00e4rderas till upplupet anskaffningsv\u00e4rde. Per bal<span class=\"__6 _485\"></span>ansd<span class=\"__6 _485\"></span>age<span class=\"__6 _485\"></span>n redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s en jus<span class=\"__6 _485\"></span>tering av f\u00f6<span class=\"__6 _485\"></span>rlus<span class=\"__6 _485\"></span>treser<span class=\"__6 _490\"></span>ven i resultatet. Konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en v\u00e4rd<span class=\"__6 _485\"></span>erar f\u00f6<span class=\"__6 _485\"></span>rlustre<span class=\"__6 _485\"></span>ser<span class=\"__6 _490\"></span>ven till ett b<span class=\"__6 _485\"></span>elo<span class=\"__6 _485\"></span>pp so<span class=\"__6 _485\"></span>m motsv<span class=\"__6 _485\"></span>arar 12 m\u00e5naders f\u00f6r<span class=\"__6 _485\"></span>v\u00e4ntade kreditf\u00f6rlust<span class=\"__6 _484\"></span>er<span class=\"__6 _484\"></span>. F\u00f6r finansiella tillg\u00e5ngar d\u00e4r kredit<span class=\"__6 _484\"></span> ris<span class=\"__6 _485\"></span>ken f\u00f6r det fin<span class=\"__6 _485\"></span>ans<span class=\"__6 _485\"></span>iell<span class=\"__6 _485\"></span>a instru<span class=\"__6 _485\"></span>mentet har \u00f6<span class=\"__6 _485\"></span>kat bet<span class=\"__6 _485\"></span>ydligt s<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>an det f\u00f6r<span class=\"__6 _485\"></span>sta redovisningstillf\u00e4llet, v\u00e4rderas f<span class=\"__6 _484\"></span>\u00f6rlustreser<span class=\"__6 _485\"></span>ven till e<span class=\"__6 _484\"></span>tt belop<span class=\"__6 _485\"></span>p motsvarande de f<span class=\"__6 _484\"></span>\u00f6rv\u00e4ntade<span class=\"__6 _484\"></span> kreditf<span class=\"__6 _484\"></span>\u00f6rlust<span class=\"__6 _484\"></span>erna<span class=\"__6 _484\"></span> f\u00f6r<span class=\"__6 _484\"></span> den \u00e5<span class=\"__6 _484\"></span>t<span class=\"__6 _484\"></span>erst\u00e5ende<span class=\"__6 _484\"></span> l\u00f6pt<span class=\"__6 _484\"></span>iden. Likvida me<span class=\"__6 _485\"></span>del b<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>\u00f6ms ha l<span class=\"__6 _485\"></span>\u00e5g kre<span class=\"__6 _485\"></span>ditri<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>. F\u00f6<span class=\"__6 _485\"></span>r kundfo<span class=\"__6 _485\"></span>rdrin<span class=\"__6 _485\"></span>gar till<span class=\"__6 _485\"></span>\u00e4mpa<span class=\"__6 _485\"></span>s den f\u00f6<span class=\"__6 _485\"></span>r enk<span class=\"__6 _485\"></span>lad<span class=\"__6 _485\"></span>e metode<span class=\"__6 _485\"></span>n so<span class=\"__6 _485\"></span>m inne<span class=\"__6 _485\"></span>b\u00e4r att f\u00f6<span class=\"__6 _485\"></span>rlus<span class=\"__6 _485\"></span>trese<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>ven v\u00e4rd<span class=\"__6 _485\"></span>eras til<span class=\"__6 _485\"></span>l ett be<span class=\"__6 _485\"></span>lo<span class=\"__6 _485\"></span>pp som m<span class=\"__6 _485\"></span>otsvara<span class=\"__6 _485\"></span>r de f\u00f6r<span class=\"__6 _485\"></span>v\u00e4<span class=\"__6 _485\"></span>ntade k<span class=\"__6 _485\"></span>redit<span class=\"__6 _485\"></span>f\u00f6rl<span class=\"__6 _485\"></span>ustern<span class=\"__6 _485\"></span>a f\u00f6r \u00e5terst\u00e5e<span class=\"__6 _485\"></span>nd<span class=\"__6 _485\"></span>e l\u00f6ptid<span class=\"__6 _485\"></span>. Res<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>ven f\u00f6<span class=\"__6 _485\"></span>r f\u00f6r<span class=\"__6 _485\"></span>v\u00e4ntad<span class=\"__6 _485\"></span>e kred<span class=\"__6 _485\"></span>itf\u00f6<span class=\"__6 _485\"></span>rlus<span class=\"__6 _485\"></span>ter p\u00e5 kund<span class=\"__6 _485\"></span>fordrin<span class=\"__6 _485\"></span>gar p<span class=\"__6 _485\"></span>er b<span class=\"__6 _485\"></span>oksl<span class=\"__6 _485\"></span>uts<span class=\"__6 _485\"></span><span class=\"ls2_6\"> </span>dag<span class=\"__6 _485\"></span>en up<span class=\"__6 _485\"></span>pg\u00e5r i<span class=\"__6 _485\"></span>nte till ett v\u00e4s<span class=\"__6 _485\"></span>entligt b<span class=\"__6 _485\"></span>el<span class=\"__6 _485\"></span>opp o<span class=\"__6 _485\"></span>ch ha<span class=\"__6 _485\"></span>r d\u00e4rm<span class=\"__6 _485\"></span>ed inte bo<span class=\"__6 _485\"></span>kf\u00f6r<span class=\"__6 _485\"></span>ts<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Finansiella skulder<span class=\"__6 _484\"></span> v\u00e4rder<span class=\"__6 _484\"></span>ade till<span class=\"__6 _484\"></span> verklig<span class=\"__6 _484\"></span>t v\u00e4r<span class=\"__6 _484\"></span>de via r<span class=\"__6 _484\"></span>esulta<span class=\"__6 _484\"></span>te<span class=\"__6 _484\"></span>t<span class=\"__6 _14a\"> </span>Skul<span class=\"__6 _485\"></span>der i<span class=\"__6 _485\"></span>ng\u00e5r i d<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>a katego<span class=\"__6 _485\"></span>ri om d<span class=\"__6 _485\"></span>e inte \u00e4r v\u00e4rder<span class=\"__6 _485\"></span>ade til<span class=\"__6 _485\"></span>l upp<span class=\"__6 _485\"></span>lup<span class=\"__6 _485\"></span>et anskaffningsv\u00e4rde eller verk<span class=\"__6 _485\"></span>ligt v\u00e4r<span class=\"__6 _484\"></span>de via \u00f6vrigt to<span class=\"__6 _484\"></span>talresulta<span class=\"__6 _484\"></span>t. Dess<span class=\"__6 _485\"></span>a finansiella skulde<span class=\"__6 _485\"></span>r v\u00e4rderas i<span class=\"__6 _484\"></span>nitialt och l\u00f6pande till verkligt v\u00e4r<span class=\"__6 _484\"></span>de via res<span class=\"__6 _485\"></span>ultat<span class=\"__6 _485\"></span>r\u00e4k<span class=\"__6 _485\"></span>nin<span class=\"__6 _485\"></span>ge<span class=\"__6 _485\"></span>n<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Finansiella skulder v<span class=\"__6 _484\"></span>\u00e4rderade t<span class=\"__6 _484\"></span>ill upplupet ansk<span class=\"__6 _484\"></span>affningsv\u00e4rde<span class=\"__6 _14a\"> </span>I den<span class=\"__6 _485\"></span>na katego<span class=\"__6 _485\"></span>ri in<span class=\"__6 _485\"></span>g\u00e5r fin<span class=\"__6 _485\"></span>ansi<span class=\"__6 _485\"></span>ella s<span class=\"__6 _485\"></span>kul<span class=\"__6 _485\"></span>der s<span class=\"__6 _485\"></span>om inte inn<span class=\"__6 _485\"></span>ehas f\u00f6r h<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>el<span class=\"__6 _485\"></span>. De<span class=\"__6 _485\"></span>ssa re<span class=\"__6 _485\"></span>dov<span class=\"__6 _485\"></span>isas i<span class=\"__6 _485\"></span>nitialt til<span class=\"__6 _485\"></span>l verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde, n<span class=\"__6 _485\"></span>etto efter tra<span class=\"__6 _485\"></span>nsak<span class=\"__6 _485\"></span>tion<span class=\"__6 _485\"></span>skost nader och d\u00e4refter till<span class=\"__6 _484\"></span> upplupet anskaf<span class=\"__6 _485\"></span>fningsv\u00e4rde med till\u00e4mpning av effe<span class=\"__6 _485\"></span>ktiv<span class=\"__6 _485\"></span>r\u00e4ntemetod<span class=\"__6 _485\"></span>en<span class=\"__6 _485\"></span>, som i<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>b\u00e4r att d<span class=\"__6 _485\"></span>en b<span class=\"__6 _485\"></span>er\u00e4k<span class=\"__6 _485\"></span>nad<span class=\"__6 _485\"></span>e v\u00e4rdef\u00f6r \u00e4ndringen (effektivr\u00e4ntan) redovisas som r\u00e4ntein<span class=\"__6 _484\"></span>t\u00e4kt eller r\u00e4nt<span class=\"__6 _484\"></span>ekost<span class=\"ls2_6 ws2_6\"> </span>nad i res<span class=\"__6 _485\"></span>ultatr\u00e4k<span class=\"__6 _485\"></span>nin<span class=\"__6 _485\"></span>gen<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>. Lever<span class=\"__6 _485\"></span>ant\u00f6rs<span class=\"__6 _485\"></span>skul<span class=\"__6 _485\"></span>der h<span class=\"__6 _485\"></span>\u00e4nf\u00f6rs til<span class=\"__6 _485\"></span>l den<span class=\"__6 _485\"></span>na katego<span class=\"__6 _485\"></span>ri. De<span class=\"__6 _485\"></span>ssa h<span class=\"__6 _485\"></span>ar kor<span class=\"__6 _485\"></span>t f\u00f6r<span class=\"__6 _485\"></span>v\u00e4ntad l<span class=\"__6 _485\"></span>\u00f6ptid o<span class=\"__6 _485\"></span>ch v\u00e4rd<span class=\"__6 _485\"></span>eras uta<span class=\"__6 _485\"></span>n dis<span class=\"__6 _485\"></span>kontering ti<span class=\"__6 _485\"></span>ll nom<span class=\"__6 _485\"></span>ine<span class=\"__6 _485\"></span>llt be<span class=\"__6 _485\"></span>lop<span class=\"__6 _485\"></span>p.<span class=\"__6 _14a\"> </span> Sk<span class=\"__6 _485\"></span>ulde<span class=\"__6 _485\"></span>r till k<span class=\"__6 _485\"></span>rediti<span class=\"__6 _485\"></span>nstitut v\u00e4rd<span class=\"__6 _485\"></span>eras ti<span class=\"__6 _485\"></span>ll upp<span class=\"__6 _485\"></span>lup<span class=\"__6 _485\"></span>et  <span class=\"__6 _486\"></span>anskaff <span class=\"__6 _486\"></span>ningsv\u00e4rde. Samtliga skulder som anges und<span class=\"__6 _485\"></span>er finansiella  <span class=\"__6 _486\"></span>skulder v\u00e4rderas till upplupet anskaffningsv\u00e4rde.<span class=\"__6 _14a\"> </span> En ber\u00e4kning till  <span class=\"__6 _486\"></span>verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde sku<span class=\"__6 _485\"></span>lle m<span class=\"__6 _485\"></span>insk<span class=\"__6 _485\"></span>a konc<span class=\"__6 _485\"></span>erne<span class=\"__6 _485\"></span>ns s<span class=\"__6 _485\"></span>kuld<span class=\"__6 _485\"></span>er till k<span class=\"__6 _485\"></span>rediti<span class=\"__6 _485\"></span>nstitut m<span class=\"__6 _485\"></span>ed cirk<span class=\"__6 _485\"></span>a M<span class=\"__6 _485\"></span>SE<span class=\"__6 _485\"></span>K 1 10<span class=\"__6 _485\"></span>0. Mi<span class=\"__6 _485\"></span>nsk<span class=\"__6 _485\"></span>nin<span class=\"__6 _485\"></span>gen b<span class=\"__6 _485\"></span>eror p<span class=\"__6 _485\"></span>\u00e5 gen<span class=\"__6 _485\"></span>erell<span class=\"__6 _485\"></span>a r\u00e4nteh\u00f6j<span class=\"__6 _485\"></span>ning<span class=\"__6 _485\"></span>ar se<span class=\"__6 _485\"></span>dan  sku<span class=\"__6 _485\"></span>lde<span class=\"__6 _485\"></span>r <span class=\"__6 _a7_2\"> </span>emit<span class=\"__6 _485\"></span>terad<span class=\"__6 _485\"></span>es<span class=\"__6 _14a\"> </span>Derivat<span class=\"__6 _484\"></span> med s\u00e4kringsredovisning<span class=\"__6 _14a\"> </span>Samtli<span class=\"__6 _485\"></span>ga de<span class=\"__6 _485\"></span>rivat red<span class=\"__6 _485\"></span>ovi<span class=\"__6 _485\"></span>sas in<span class=\"__6 _485\"></span>itialt oc<span class=\"__6 _485\"></span>h l\u00f6p<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>e till ver<span class=\"__6 _485\"></span>kli<span class=\"__6 _485\"></span>gt v\u00e4rde v<span class=\"__6 _485\"></span>ia \u00f6vri<span class=\"__6 _485\"></span>gt totalresul<span class=\"__6 _485\"></span>tat. Kon<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rnen<span class=\"__6 _485\"></span>s po<span class=\"__6 _485\"></span>licy \u00e4r at<span class=\"__6 _485\"></span>t der<span class=\"__6 _485\"></span>ivat sk<span class=\"__6 _485\"></span>a inne<span class=\"__6 _485\"></span>has e<span class=\"__6 _485\"></span>ndas<span class=\"__6 _485\"></span>t i s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gssy<span class=\"__6 _485\"></span>f<span class=\"__6 _485\"></span>te. De<span class=\"__6 _485\"></span>riv<span class=\"__6 _485\"></span>atinstru<span class=\"__6 _485\"></span>ment utg\u00f6<span class=\"__6 _485\"></span>rs av val<span class=\"__6 _485\"></span>utatermin<span class=\"__6 _485\"></span>skontrak<span class=\"__6 _485\"></span>t so<span class=\"__6 _485\"></span>m anv\u00e4nds f\u00f6r skydd mot<span class=\"__6 _484\"></span> risker f\u00f6r v<span class=\"__6 _484\"></span>alutakursf\u00f6r\u00e4ndringar k<span class=\"__6 _484\"></span>opplade till interna o<span class=\"__6 _485\"></span>ch exter<span class=\"__6 _485\"></span>na varu<span class=\"__6 _485\"></span>fl\u00f6<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>n. F\u00f6<span class=\"__6 _485\"></span>r att up<span class=\"__6 _485\"></span>pfy<span class=\"__6 _485\"></span>lla k<span class=\"__6 _485\"></span>raven p\u00e5 s<span class=\"__6 _485\"></span>\u00e4k<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span> redov<span class=\"__6 _485\"></span>isn<span class=\"__6 _485\"></span>ing k<span class=\"__6 _485\"></span>r\u00e4vs att d<span class=\"__6 _485\"></span>et finn<span class=\"__6 _485\"></span>s en tyd<span class=\"__6 _485\"></span>lig kop<span class=\"__6 _485\"></span>plin<span class=\"__6 _485\"></span>g till de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e pos<span class=\"__6 _485\"></span>ten. Vi<span class=\"__6 _485\"></span>dare kr\u00e4v<span class=\"__6 _485\"></span>s att s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>nge<span class=\"__6 _485\"></span>n effek<span class=\"__6 _485\"></span>tiv<span class=\"__6 _485\"></span>t s<span class=\"__6 _485\"></span>kyd<span class=\"__6 _485\"></span>dar de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e pos<span class=\"__6 _485\"></span>ten, att s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gsd<span class=\"__6 _485\"></span>okum<span class=\"__6 _485\"></span>entation u<span class=\"__6 _485\"></span>ppr<span class=\"__6 _485\"></span>\u00e4ttats oc<span class=\"__6 _485\"></span>h att ef<span class=\"__6 _485\"></span>fekti<span class=\"__6 _485\"></span>viteten kan m<span class=\"__6 _485\"></span>\u00e4tas. V<span class=\"__6 _484\"></span>alutaderivat v\u00e4r<span class=\"__6 _484\"></span>deras till verkligt v\u00e4rde<span class=\"__6 _484\"></span> baserat p\u00e5 indata<span class=\"__6 _484\"></span> motsvarande niv\u00e5 2 i ve<span class=\"__6 _485\"></span>rk<span class=\"__6 _485\"></span>ligt v\u00e4rd<span class=\"__6 _485\"></span>ehi<span class=\"__6 _485\"></span>erark<span class=\"__6 _485\"></span>in<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span> Per 30 n<span class=\"__6 _485\"></span>ovemb<span class=\"__6 _485\"></span>er 2<span class=\"__6 _485\"></span>023 up<span class=\"__6 _485\"></span>pg\u00e5<span class=\"__6 _485\"></span>r termin<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span> kontrakt m<span class=\"__6 _485\"></span>ed p<span class=\"__6 _485\"></span>ositi<span class=\"__6 _485\"></span>va mar<span class=\"__6 _485\"></span>kna<span class=\"__6 _485\"></span>dsv\u00e4<span class=\"__6 _485\"></span>rden til<span class=\"__6 _485\"></span>l MS<span class=\"__6 _485\"></span>EK 1 0<span class=\"__6 _485\"></span>89 (681<span class=\"__6 _485\"></span>) vil<span class=\"__6 _485\"></span>ket redo<span class=\"__6 _485\"></span> vis<span class=\"__6 _485\"></span>as ino<span class=\"__6 _485\"></span>m po<span class=\"__6 _485\"></span>sten \u00f6vr<span class=\"__6 _485\"></span>iga kor<span class=\"__6 _485\"></span>tf<span class=\"__6 _485\"></span>ristig<span class=\"__6 _485\"></span>a fordrin<span class=\"__6 _485\"></span>gar. T<span class=\"__6 _501\"></span>er<span class=\"__6 _485\"></span>mins<span class=\"__6 _485\"></span>kontrakt m<span class=\"__6 _485\"></span>ed neg<span class=\"__6 _485\"></span>ativa mar<span class=\"__6 _485\"></span>kna<span class=\"__6 _485\"></span>dsv\u00e4<span class=\"__6 _485\"></span>rden u<span class=\"__6 _485\"></span>ppg<span class=\"__6 _485\"></span>\u00e5r till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 1 20<span class=\"__6 _485\"></span>5 (1 365) v<span class=\"__6 _485\"></span>ilket redov<span class=\"__6 _485\"></span>is<span class=\"__6 _485\"></span>as ino<span class=\"__6 _485\"></span>m \u00f6vri<span class=\"__6 _485\"></span>ga kor<span class=\"__6 _485\"></span>tfri<span class=\"__6 _485\"></span>stiga s<span class=\"__6 _485\"></span>kuld<span class=\"__6 _485\"></span>er<span class=\"__6 _484\"></span>. Av de utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e termin<span class=\"__6 _485\"></span>skontrak<span class=\"__6 _485\"></span>ten har v<span class=\"__6 _485\"></span>inst o<span class=\"__6 _485\"></span>m MS<span class=\"__6 _485\"></span>EK 115 (-<span class=\"__6 _485\"></span>30<span class=\"__6 _485\"></span>5) omf\u00f6r<span class=\"__6 _485\"></span>ts till re<span class=\"__6 _485\"></span>sultatr\u00e4<span class=\"__6 _485\"></span>knin<span class=\"__6 _485\"></span>gen d<span class=\"__6 _485\"></span>\u00e5 s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e trans<span class=\"__6 _485\"></span>aktio<span class=\"__6 _485\"></span>ne<span class=\"__6 _485\"></span>r intr\u00e4ffat f\u00f6r d<span class=\"__6 _485\"></span>es<span class=\"__6 _485\"></span>sa kontrak<span class=\"__6 _485\"></span>t. Re<span class=\"__6 _485\"></span>steran<span class=\"__6 _485\"></span>de ve<span class=\"__6 _485\"></span>rkl<span class=\"__6 _485\"></span>igt v\u00e4rde o<span class=\"__6 _485\"></span>m M<span class=\"__6 _485\"></span>SEK 2<span class=\"__6 _485\"></span>32 (379) in<span class=\"__6 _485\"></span>g\u00e5r i s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span>rese<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>ven in<span class=\"__6 _485\"></span>om eg<span class=\"__6 _485\"></span>et kapit<span class=\"__6 _485\"></span>al. \u00d6<span class=\"__6 _485\"></span>vr<span class=\"__6 _485\"></span>iga finansiella tillg\u00e5ngar och skulde<span class=\"__6 _485\"></span>r har k<span class=\"__6 _484\"></span>orta l\u00f6ptider<span class=\"__6 _484\"></span>. D\u00e4rf\u00f6r bed\u00f6ms de verkliga v\u00e4rdena p\u00e5 dessa finansie<span class=\"__6 _485\"></span>lla instrument appro<span class=\"__6 _484\"></span>ximat<span class=\"__6 _484\"></span>iv<span class=\"__6 _485\"></span>t mot<span class=\"__6 _484\"></span><span class=\"ls2_6 ws2_6\"> </span>svara bok<span class=\"__6 _485\"></span>f\u00f6rda v\u00e4rden<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Vid s\u00e4kringsr<span class=\"__6 _484\"></span>edovisnin<span class=\"__6 _484\"></span>g klassificeras<span class=\"__6 _484\"></span> deriva<span class=\"__6 _484\"></span>t som k<span class=\"__6 _484\"></span>assafl\u00f6dess\u00e4kringar ell<span class=\"__6 _485\"></span>er so<span class=\"__6 _485\"></span>m s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>g av verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde. U<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>r 202<span class=\"__6 _485\"></span>2 f\u00f6rel\u00e5<span class=\"__6 _485\"></span>g end<span class=\"__6 _485\"></span>ast kas<span class=\"__6 _485\"></span>sa<span class=\"__6 _485\"></span> fl\u00f6<span class=\"__6 _485\"></span>des<span class=\"__6 _485\"></span>s\u00e4<span class=\"__6 _485\"></span>krin<span class=\"__6 _485\"></span>gar o<span class=\"__6 _485\"></span>ch s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ng av net<span class=\"__6 _485\"></span>toinvester<span class=\"__6 _485\"></span>ing i utla<span class=\"__6 _485\"></span>ndet<span class=\"__6 _485\"></span>. Un<span class=\"__6 _485\"></span>der 2<span class=\"__6 _485\"></span>023 tillkom en<span class=\"__6 _484\"></span> r\u00e4nt<span class=\"__6 _484\"></span>eswap (s\u00e4kring av verkligt v\u00e4rde<span class=\"__6 _14a\"> </span>)<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>S\u00e4kring<span class=\"__6 _484\"></span> av<span class=\"__6 _484\"></span> prog<span class=\"__6 _484\"></span>nostiserad<span class=\"__6 _484\"></span>e va<span class=\"__6 _484\"></span>lutafl\u00f6den<span class=\"__6 _484\"></span> <span class=\"ls2_6 ws2_6\"> </span>\u2013 kassafl<span class=\"__6 _485\"></span>\u00f6dess<span class=\"__6 _485\"></span>\u00e4kringar<span class=\"__6 _14a\"> </span>Der<span class=\"__6 _485\"></span>ivat so<span class=\"__6 _485\"></span>m sk<span class=\"__6 _485\"></span>ydda<span class=\"__6 _485\"></span>r det pro<span class=\"__6 _485\"></span>gnos<span class=\"__6 _485\"></span>tise<span class=\"__6 _485\"></span>rade fl<span class=\"__6 _485\"></span>\u00f6d<span class=\"__6 _485\"></span>et redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s som e<span class=\"__6 _485\"></span>n  <span class=\"__6 _486\"></span>s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gsres<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v til<span class=\"__6 _485\"></span>l verk<span class=\"__6 _485\"></span>ligt v<span class=\"__6 _485\"></span>\u00e4rde vi<span class=\"__6 _485\"></span>a \u00f6vri<span class=\"__6 _485\"></span>gt totalresult<span class=\"__6 _485\"></span>at till de<span class=\"__6 _485\"></span>ss att d<span class=\"__6 _485\"></span>et s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e fl\u00f6d<span class=\"__6 _485\"></span>et tr\u00e4f<span class=\"__6 _485\"></span>far r\u00f6rels<span class=\"__6 _485\"></span>eres<span class=\"__6 _485\"></span>ultatet, var<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>id s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span>instr<span class=\"__6 _485\"></span>ume<span class=\"__6 _485\"></span>ntets acku<span class=\"__6 _485\"></span>mule<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e v\u00e4rdef\u00f6r\u00e4<span class=\"__6 _485\"></span>ndri<span class=\"__6 _485\"></span>ngar f\u00f6<span class=\"__6 _485\"></span>rs \u00f6ver ti<span class=\"__6 _485\"></span>ll resu<span class=\"__6 _485\"></span>ltatr\u00e4kn<span class=\"__6 _485\"></span>inge<span class=\"__6 _485\"></span>n f\u00f6r att d\u00e4r m<span class=\"__6 _485\"></span>\u00f6ta resul<span class=\"__6 _485\"></span>tateffek<span class=\"__6 _485\"></span>terna fr\u00e5n d<span class=\"__6 _485\"></span>en s<span class=\"__6 _485\"></span>\u00e4kra<span class=\"__6 _485\"></span>de tran<span class=\"__6 _485\"></span>sak<span class=\"__6 _485\"></span>tion<span class=\"__6 _485\"></span>en.  <span class=\"__6 _486\"></span>S\u00e4kringseff<span class=\"__6 _484\"></span>ektivit<span class=\"__6 _484\"></span>e<span class=\"__6 _484\"></span>ten<span class=\"__6 _484\"></span> p\u00e5 kassa<span class=\"__6 _484\"></span>fl\u00f6dess\u00e4kringar f<span class=\"__6 _484\"></span>\u00f6r pr<span class=\"__6 _484\"></span>ognosti<span class=\"__6 _484\"></span>serade valuta<span class=\"__6 _485\"></span>fl\u00f6d<span class=\"__6 _485\"></span>en m\u00e4ts m<span class=\"__6 _485\"></span>\u00e5nad<span class=\"__6 _485\"></span>svi<span class=\"__6 _485\"></span>s gen<span class=\"__6 _485\"></span>om att j<span class=\"__6 _485\"></span>\u00e4mf\u00f6ra s\u00e4<span class=\"__6 _485\"></span>kra<span class=\"__6 _485\"></span>d pos<span class=\"__6 _485\"></span>t mot  s\u00e4kringsinstrument.<span class=\"__6 _14a\"> </span>Det ver<span class=\"__6 _485\"></span>kli<span class=\"__6 _485\"></span>ga v\u00e4rdet p<span class=\"__6 _485\"></span>\u00e5 valutaterm<span class=\"__6 _485\"></span>ine<span class=\"__6 _485\"></span>r ber<span class=\"__6 _485\"></span>\u00e4kn<span class=\"__6 _485\"></span>as gen<span class=\"__6 _485\"></span>om e<span class=\"__6 _485\"></span>n disko<span class=\"__6 _485\"></span>ntering av sk<span class=\"__6 _485\"></span>illna<span class=\"__6 _485\"></span>den m<span class=\"__6 _485\"></span>ell<span class=\"__6 _485\"></span>an den av<span class=\"__6 _485\"></span>ta<span class=\"__6 _485\"></span>lad<span class=\"__6 _485\"></span>e termin<span class=\"__6 _485\"></span>skur<span class=\"__6 _485\"></span>sen o<span class=\"__6 _485\"></span>ch d<span class=\"__6 _485\"></span>en termi<span class=\"__6 _485\"></span>nsku<span class=\"__6 _485\"></span>rs som k<span class=\"__6 _485\"></span>an teck<span class=\"__6 _485\"></span>nas p<span class=\"__6 _485\"></span>\u00e5 bala<span class=\"__6 _485\"></span>nsd<span class=\"__6 _485\"></span>agen f\u00f6<span class=\"__6 _485\"></span>r den \u00e5ter<span class=\"__6 _485\"></span>st\u00e5e<span class=\"__6 _485\"></span>nde kontrak<span class=\"__6 _485\"></span>tsp<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>io<span class=\"__6 _485\"></span> den<span class=\"__6 _485\"></span>. Di<span class=\"__6 _485\"></span>skonterin<span class=\"__6 _485\"></span>g g\u00f6<span class=\"__6 _485\"></span>rs till ri<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>fri r\u00e4nta b<span class=\"__6 _485\"></span>ase<span class=\"__6 _485\"></span>rad p\u00e5 st<span class=\"__6 _485\"></span>atsob<span class=\"__6 _485\"></span>ligatio<span class=\"__6 _485\"></span>ner.<span class=\"__6 _14a\"> </span>S\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>nga<span class=\"__6 _485\"></span>r av net<span class=\"__6 _485\"></span>toi<span class=\"__6 _485\"></span>nves<span class=\"__6 _485\"></span>teri<span class=\"__6 _485\"></span>nga<span class=\"__6 _485\"></span>r i utl<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>et<span class=\"__6 _14a\"> </span>Der<span class=\"__6 _485\"></span>ivat so<span class=\"__6 _485\"></span>m \u00e4r avs<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>da att s\u00e4<span class=\"__6 _485\"></span>kra n<span class=\"__6 _485\"></span>ettoinves<span class=\"__6 _485\"></span>tering<span class=\"__6 _485\"></span>ar i utlan<span class=\"__6 _485\"></span>dsve<span class=\"__6 _485\"></span>rks<span class=\"__6 _485\"></span>am<span class=\"__6 _485\"></span> het red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>as till ve<span class=\"__6 _485\"></span>rkl<span class=\"__6 _485\"></span>igt v\u00e4rd<span class=\"__6 _485\"></span>e via \u00f6v<span class=\"__6 _485\"></span>rigt totalres<span class=\"__6 _485\"></span>ultat. S<span class=\"__6 _485\"></span>\u00e4k<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>sef<span class=\"__6 _485\"></span>fekti<span class=\"__6 _485\"></span>vi<span class=\"__6 _485\"></span> teten p\u00e5 s\u00e4k<span class=\"__6 _485\"></span>ring av n<span class=\"__6 _485\"></span>ettoinve<span class=\"__6 _485\"></span>sterin<span class=\"__6 _485\"></span>g i utland<span class=\"__6 _485\"></span>et m\u00e4ts k<span class=\"__6 _485\"></span>var<span class=\"__6 _485\"></span>tals<span class=\"__6 _485\"></span>vis g<span class=\"__6 _485\"></span>eno<span class=\"__6 _485\"></span>m att j\u00e4mf\u00f6<span class=\"__6 _485\"></span>ra s\u00e4k<span class=\"__6 _485\"></span>rad p<span class=\"__6 _485\"></span>ost m<span class=\"__6 _485\"></span>ot s\u00e4kr<span class=\"__6 _485\"></span>ings<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>trume<span class=\"__6 _485\"></span>n<span class=\"__6 _14a\"> </span>t<span class=\"__6 _14a\"> </span>. Per b<span class=\"__6 _485\"></span>alan<span class=\"__6 _485\"></span>sdag<span class=\"__6 _485\"></span>en up<span class=\"__6 _485\"></span>p<span class=\"__6 _485\"></span> g\u00e5r l\u00e5<span class=\"__6 _485\"></span>n i EU<span class=\"__6 _485\"></span>R som u<span class=\"__6 _485\"></span>pptagit<span class=\"__6 _485\"></span>s for att s\u00e4<span class=\"__6 _485\"></span>kra n<span class=\"__6 _485\"></span>ettoinves<span class=\"__6 _485\"></span>tering<span class=\"__6 _485\"></span>ar i utlan<span class=\"__6 _485\"></span>dsve<span class=\"__6 _485\"></span>rksa<span class=\"__6 _485\"></span>mhet till M<span class=\"__6 _485\"></span>EU<span class=\"__6 _485\"></span>R 70<span class=\"__6 _485\"></span>0 (<span class=\"__6 _485\"></span>70<span class=\"__6 _485\"></span>0)<span class=\"__6 _485\"></span>. En f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring o<span class=\"__6 _485\"></span>m tio pro<span class=\"__6 _485\"></span>cent enh<span class=\"__6 _485\"></span>eter i EU<span class=\"__6 _485\"></span>R<span class=\"__6 _485\"></span>/S<span class=\"__6 _485\"></span>EK-kurs<span class=\"__6 _485\"></span>en sku<span class=\"__6 _485\"></span>lle g<span class=\"__6 _485\"></span>e en p\u00e5ve<span class=\"__6 _485\"></span>rkan p<span class=\"__6 _485\"></span>\u00e5 \u00f6vri<span class=\"__6 _485\"></span>gt totalresul<span class=\"__6 _485\"></span>tat me<span class=\"__6 _485\"></span>d MS<span class=\"__6 _485\"></span>EK 7<span class=\"__6 _485\"></span>95 (764)<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>S\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ng av r\u00e4n<span class=\"__6 _485\"></span>teex<span class=\"__6 _485\"></span>pon<span class=\"__6 _485\"></span>eri<span class=\"__6 _485\"></span>ng<span class=\"__6 _14a\"> </span>Un<span class=\"__6 _485\"></span>der 2<span class=\"__6 _485\"></span>023 har ko<span class=\"__6 _485\"></span>nce<span class=\"__6 _485\"></span>rne<span class=\"__6 _485\"></span>n ing\u00e5t<span class=\"__6 _485\"></span>t en r\u00e4ntes<span class=\"__6 _485\"></span>wap f\u00f6r att u<span class=\"__6 _485\"></span>ppn<span class=\"__6 _485\"></span>\u00e5 \u00f6ns<span class=\"__6 _485\"></span>kad r\u00e4n<span class=\"__6 _484\"></span>tebind<span class=\"__6 _484\"></span>ning. Per<span class=\"__6 _484\"></span> 30 nov<span class=\"__6 _484\"></span>ember 2023<span class=\"__6 _484\"></span> uppgick det<span class=\"__6 _484\"></span> nominella<span class=\"__6 _484\"></span> beloppet f\u00f6r utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e r\u00e4nteswap<span class=\"__6 _485\"></span>av<span class=\"__6 _485\"></span>tal till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 5 679 (0)<span class=\"__6 _485\"></span>. R\u00e4nteswa<span class=\"__6 _485\"></span>ppe<span class=\"__6 _485\"></span>n redo<span class=\"__6 _490\"></span> vis<span class=\"__6 _485\"></span>as so<span class=\"__6 _485\"></span>m s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>g av verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde via re<span class=\"__6 _485\"></span>sultatr\u00e4<span class=\"__6 _485\"></span>knin<span class=\"__6 _485\"></span>gen<span class=\"__6 _485\"></span>. F\u00f6<span class=\"__6 _485\"></span>r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar i verk<span class=\"__6 _485\"></span>ligt v<span class=\"__6 _485\"></span>\u00e4rde p\u00e5 s<span class=\"__6 _485\"></span>wapp<span class=\"__6 _485\"></span>en red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>as i res<span class=\"__6 _485\"></span>ultatr\u00e4k<span class=\"__6 _485\"></span>ning<span class=\"__6 _485\"></span>en til<span class=\"__6 _485\"></span>lsam<span class=\"__6 _485\"></span>mans me<span class=\"__6 _485\"></span>d f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar i verk<span class=\"__6 _485\"></span>lig<span class=\"__6 _485\"></span>t v\u00e4rde p\u00e5 d<span class=\"__6 _485\"></span>en s\u00e4<span class=\"__6 _485\"></span>kra<span class=\"__6 _485\"></span>de sku<span class=\"__6 _485\"></span>lde<span class=\"__6 _485\"></span>n h\u00e4nf\u00f6r<span class=\"__6 _485\"></span>lig till de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e ris<span class=\"__6 _485\"></span>ken. V\u00e4rd<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>gen b<span class=\"__6 _485\"></span>ase<span class=\"__6 _485\"></span>ras p\u00e5 ter<span class=\"__6 _485\"></span>mins<span class=\"__6 _485\"></span>r\u00e4ntor framta<span class=\"__6 _485\"></span>gna utifr\u00e5n o<span class=\"__6 _485\"></span>bse<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>ver<span class=\"__6 _485\"></span>bara r\u00e4nteku<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>vor oc<span class=\"__6 _485\"></span>h dis<span class=\"__6 _485\"></span>konterin<span class=\"__6 _485\"></span>g av kontrakts<span class=\"__6 _485\"></span>enl<span class=\"__6 _485\"></span>iga kassafl\u00f6<span class=\"__6 _485\"></span>dena (motsvarande niv\u00e5 2)<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>Samtliga finansiella tillg\u00e5ngars och skulders verklig<span class=\"__6 _485\"></span>a v\u00e4rde<span class=\"__6 _484\"></span> \u00f6verens<span class=\"ls2_6 ws2_6\"> </span>st\u00e4mm<span class=\"__6 _485\"></span>er i al<span class=\"__6 _485\"></span>lt v\u00e4se<span class=\"__6 _485\"></span>ntligt m<span class=\"__6 _485\"></span>ed bo<span class=\"__6 _485\"></span>kf\u00f6<span class=\"__6 _485\"></span>rt v\u00e4<span class=\"__6 _485\"></span>rde. D<span class=\"__6 _485\"></span>e tillg<span class=\"__6 _485\"></span>\u00e5nga<span class=\"__6 _485\"></span>r oc<span class=\"__6 _485\"></span>h skul<span class=\"__6 _485\"></span>der som redovisas till upplupet anskaffningsv\u00e4rde har kort kvar<span class=\"__6 _485\"></span>varande  <span class=\"__6 _486\"></span>l\u00f6ptid, vilket<span class=\"__6 _484\"></span> medf\u00f6r att skillnaden mellan bok<span class=\"__6 _485\"></span>f\u00f6rt v\u00e4rde och verkligt v\u00e4rde \u00e4r o<span class=\"__6 _484\"></span>v\u00e4sentlig<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>Per bal<span class=\"__6 _485\"></span>ansd<span class=\"__6 _485\"></span>age<span class=\"__6 _485\"></span>n finn<span class=\"__6 _485\"></span>s utest\u00e5e<span class=\"__6 _485\"></span>nde ter<span class=\"__6 _485\"></span>mins<span class=\"__6 _485\"></span>kontrak<span class=\"__6 _485\"></span>t f\u00f6r kas<span class=\"__6 _485\"></span>safl<span class=\"__6 _485\"></span>\u00f6d<span class=\"__6 _485\"></span>es<span class=\"__6 _485\"></span> s\u00e4kring rappo<span class=\"__6 _485\"></span>rterade i s\u00e4kringsreser<span class=\"__6 _485\"></span>ven enligt f\u00f6ljande tabell.<span class=\"__6 _14a\"> </span>BOKF\u00d6<span class=\"__6 _485\"></span>RT OCH<span class=\"__6 _487\"></span> VERKLIG<span class=\"__6 _487\"></span>T V<span class=\"__6 _487\"></span>\u00c4RDE, SEK<span class=\"__6 _14a\"> </span>NO<span class=\"__6 _485\"></span>MIN<span class=\"__6 _485\"></span>ELL<span class=\"__6 _484\"></span>T BELOPP<span class=\"__6 _487\"></span>,<span class=\"__6 _484\"></span> SEK<span class=\"__6 _14a\"> </span>S\u00c4L<span class=\"__6 _485\"></span>J<span class=\"__6 _485\"></span>ER<span class=\"__6 _485\"></span>/K\u00d6PER<span class=\"__6 _d_5\"> </span><span class=\"lsa_6 ws9_6\">2023<span class=\"__6 _d_5\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _485\"></span>0<span class=\"__6 _490\"></span>2<span class=\"__6 _485\"></span>2 <span class=\"__6 _a8_2\"> </span></span>2023<span class=\"__6 _487\"></span> <span class=\"__6 _a8_2\"> </span><span class=\"ls8_6 ws7_6\">202<span class=\"__6 _485\"></span>2<span class=\"__6 _14a\"> </span></span></span>NO<span class=\"__6 _485\"></span>K<span class=\"__6 _485\"></span>/<span class=\"__6 _485\"></span>SEK<span class=\"__6 _513\"> </span><span class=\"ls1c_6 ws17_6\">19<span class=\"__6 _6d_4\"> </span><span class=\"ls2_6 ws2_6\">-3 <span class=\"__6 _a0_3\"> </span><span class=\"ls24_6 ws20_6\">495<span class=\"__6 _a9_2\"> </span></span>728 </span></span>G<span class=\"__6 _490\"></span>B<span class=\"__6 _485\"></span>P/<span class=\"__6 _490\"></span>S<span class=\"__6 _485\"></span>E<span class=\"__6 _490\"></span>K<span class=\"__6 _513\"> </span><span class=\"ls6_6 ws5_6\">56<span class=\"__6 _aa_2\"> </span><span class=\"ls21_6 ws1c_6\">-46<span class=\"__6 _ab_3\"> </span><span class=\"ls2_6 ws2_6\">2 270<span class=\"__6 _6b_5\"> </span>3 063<span class=\"__6 _14a\"> </span></span></span></span>DK<span class=\"__6 _485\"></span>K<span class=\"__6 _490\"></span>/SEK<span class=\"__6 _ac_2\"> </span><span class=\"ls5_6 ws4_6\">18<span class=\"__6 _497\"> </span><span class=\"ls1d_6 ws18_6\">-14<span class=\"__6 _578\"> </span><span class=\"ls3_6 ws3_6\">606<span class=\"__6 _ad_3\"> </span><span class=\"lsc_6 wsb_6\">857<span class=\"__6 _14a\"> </span></span></span></span></span>C<span class=\"__6 _485\"></span>H<span class=\"__6 _485\"></span>F/<span class=\"__6 _490\"></span>SE<span class=\"__6 _485\"></span>K<span class=\"__6 _2c_5\"> </span><span class=\"ls5_6 ws4_6\">18<span class=\"__6 _7d_3\"> </span><span class=\"ls1d_6 ws18_6\">-11<span class=\"__6 _aa_2\"> </span><span class=\"ls11_6 ws10_6\">61<span class=\"__6 _485\"></span>0<span class=\"__6 _ad_3\"> </span><span class=\"lsc_6 wsb_6\">8<span class=\"__6 _485\"></span>87<span class=\"__6 _14a\"> </span></span></span></span></span>EUR<span class=\"__6 _490\"></span>/SEK<span class=\"__6 _ae_2\"> </span><span class=\"ls1c_6 ws17_6\">319<span class=\"__6 _9b_2\"> </span><span class=\"ls25_6 ws21_6\">-2<span class=\"__6 _485\"></span>1<span class=\"__6 _485\"></span>2<span class=\"__6 _7a_3\"> </span><span class=\"ls6_6 ws5_6\">10 866<span class=\"__6 _557\"> </span></span></span></span>14 153<span class=\"__6 _14a\"> </span>PLN/SE<span class=\"__6 _484\"></span>K<span class=\"__6 _af_2\"> </span><span class=\"ls2a_6 ws27_6\">-8<span class=\"__6 _a3_3\"> </span><span class=\"ls2_6 ws2_6\">-39 <span class=\"__6 _6b_5\"> </span><span class=\"ls1b_6 ws23_6\">1<span class=\"__6 _485\"></span> 079<span class=\"__6 _a9_2\"> </span><span class=\"ls4_6 ws1e_6\">875<span class=\"__6 _14a\"> </span></span></span></span></span>USD<span class=\"__6 _484\"></span>/SEK<span class=\"__6 _5a_6\"> </span><span class=\"ls30_6 ws2e_6\">233<span class=\"__6 _523\"> </span><span class=\"ls2b_6 ws28_6\">12<span class=\"__6 _ab_3\"> </span><span class=\"ls4_6 ws1e_6\">5 758<span class=\"__6 _6f_3\"> </span><span class=\"ls1c_6 ws17_6\">7 116<span class=\"__6 _14a\"> </span></span></span></span></span>CAD<span class=\"__6 _484\"></span>/SE<span class=\"__6 _484\"></span>K<span class=\"__6 _b0_1\"> </span><span class=\"ls6_6 ws5_6\">36<span class=\"__6 _508\"> </span><span class=\"lsf_6 wse_6\">31<span class=\"__6 _b1_2\"> </span><span class=\"ls2f_6 ws2d_6\">818<span class=\"__6 _583\"> </span><span class=\"ls1c_6 ws17_6\">1 191<span class=\"__6 _14a\"> </span></span></span></span></span>J<span class=\"__6 _490\"></span>P<span class=\"__6 _490\"></span>Y/<span class=\"__6 _485\"></span>S<span class=\"__6 _b2_1\"></span>E<span class=\"__6 _490\"></span>K<span class=\"__6 _505\"> </span><span class=\"ls3a_6 ws3b_6\">24<span class=\"__6 _6d_4\"> </span><span class=\"ls13_6 ws12_6\">-3<span class=\"__6 _b1_2\"> </span><span class=\"lsb_6 wsa_6\">447<span class=\"__6 _562\"> </span><span class=\"ls1b_6 ws23_6\">69<span class=\"__6 _485\"></span>9<span class=\"__6 _14a\"> </span></span></span></span></span>H<span class=\"__6 _485\"></span>K<span class=\"__6 _485\"></span>D/<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK<span class=\"__6 _b3_1\"> </span><span class=\"ls2_6 ws2_6\">3<span class=\"__6 _5d_5\"> </span>0<span class=\"__6 _508\"> </span><span class=\"ls43_6 ws44_6\">74<span class=\"__6 _b4_1\"> </span></span>64 </span>RON/SE<span class=\"__6 _484\"></span>K<span class=\"__6 _513\"> </span><span class=\"ls2b_6 ws28_6\">12<span class=\"__6 _500\"> </span><span class=\"ls1d_6 ws18_6\">-1<span class=\"__6 _485\"></span>5<span class=\"__6 _a9_2\"> </span><span class=\"ls10_6 wsf_6\">426<span class=\"__6 _a9_2\"> </span><span class=\"lsb_6 wsa_6\">5<span class=\"__6 _485\"></span>47<span class=\"__6 _14a\"> </span></span></span></span></span>CZK<span class=\"__6 _485\"></span>/<span class=\"__6 _485\"></span>SEK<span class=\"__6 _b3_1\"> </span><span class=\"ls2_6 ws2_6\">6<span class=\"__6 _7d_3\"> </span><span class=\"ls1d_6 ws18_6\">-11<span class=\"__6 _ad_3\"> </span><span class=\"lse_6 wsd_6\">255<span class=\"__6 _a3_3\"> </span><span class=\"lsd_6 wsc_6\">3<span class=\"__6 _485\"></span>51<span class=\"__6 _14a\"> </span></span></span></span></span>H<span class=\"__6 _485\"></span>U<span class=\"__6 _490\"></span>F/S<span class=\"__6 _490\"></span>EK<span class=\"__6 _b5_1\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _b6_2\"> </span><span class=\"ls1d_6 ws18_6\">-10<span class=\"__6 _b1_2\"> </span><span class=\"ls1a_6 ws3a_6\">327<span class=\"__6 _493\"> </span><span class=\"lse_6 wsd_6\">325<span class=\"__6 _485\"></span> </span></span></span></span>AU<span class=\"__6 _485\"></span>D/<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK<span class=\"__6 _517\"> </span><span class=\"ls2_6 ws2_6\">7<span class=\"__6 _b7_2\"> </span>1<span class=\"__6 _aa_2\"> </span><span class=\"ls22_6 ws1d_6\">315<span class=\"__6 _9b_2\"> </span></span>40<span class=\"__6 _485\"></span>0 </span>CNH/SEK<span class=\"__6 _af_2\"> </span><span class=\"ls2_6 ws2_6\">9<span class=\"__6 _508\"> </span><span class=\"ls5_6 ws4_6\">18<span class=\"__6 _578\"> </span><span class=\"ls2a_6 ws27_6\">3<span class=\"__6 _485\"></span>35<span class=\"__6 _a3_3\"> </span><span class=\"ls1c_6 ws17_6\">719 </span></span></span></span>RU<span class=\"__6 _485\"></span>B/<span class=\"__6 _485\"></span>SEK<span class=\"__6 _b3_1\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _5d_5\"> </span>0<span class=\"__6 _1e_6\"> </span>0<span class=\"__6 _5d_5\"> </span>0 </span>T<span class=\"__6 _490\"></span>R<span class=\"__6 _485\"></span>Y/<span class=\"__6 _490\"></span>S<span class=\"__6 _490\"></span>E<span class=\"__6 _490\"></span>K<span class=\"__6 _b8_2\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _7d_3\"> </span><span class=\"ls1d_6 ws18_6\">-11<span class=\"__6 _504\"> </span></span>3<span class=\"__6 _b1_2\"> </span>2<span class=\"__6 _485\"></span>16 </span>MXN/SEK<span class=\"__6 _b9_1\"> </span><span class=\"ls1_6 ws1_6\">27<span class=\"__6 _a3_3\"> </span><span class=\"lsb_6 wsa_6\">-62<span class=\"__6 _485\"></span> <span class=\"__6 _9a_3\"> </span><span class=\"ls2_6 ws2_6\">1 20<span class=\"__6 _485\"></span>0<span class=\"__6 _ba_1\"> </span>1 060 </span></span></span>SEK/USD<span class=\"__6 _526\"> </span><span class=\"ls1d_6 ws18_6\">-949<span class=\"__6 _a3_3\"> </span><span class=\"ls21_6 ws1c_6\">-40<span class=\"__6 _489\"> </span><span class=\"ls3a_6 ws3b_6\">24 424<span class=\"__6 _7a_3\"> </span>25 9<span class=\"__6 _485\"></span>24<span class=\"__6 _14a\"> </span></span></span></span>SEK<span class=\"__6 _490\"></span>/EU<span class=\"__6 _485\"></span>R<span class=\"__6 _ae_2\"> </span><span class=\"ls6_6 ws5_6\">-63<span class=\"__6 _bb_1\"> </span><span class=\"ls44_6 ws45_6\">34<span class=\"__6 _bc_1\"> </span><span class=\"ls2_6 ws2_6\">2 48<span class=\"__6 _485\"></span>4<span class=\"__6 _d_5\"> </span><span class=\"ls3a_6 ws3b_6\">2<span class=\"__6 _485\"></span> 241<span class=\"__6 _14a\"> </span></span></span></span></span>Summa<span class=\"__6 _ae_2\"> </span><span class=\"ls1d_6 ws18_6\">-232<span class=\"__6 _6f_3\"> </span><span class=\"ls2_6 ws2_6\">-379 <span class=\"__6 _575\"> </span>52 79<span class=\"__6 _485\"></span>2<span class=\"__6 _9c_3\"> </span><span class=\"ls45_6 ws46_6\">61<span class=\"__6 _485\"></span> 41<span class=\"__6 _485\"></span>6<span class=\"__6 _14a\"> </span></span></span></span>L\u00f6ptidsanalys f\u00f6r s\u00e4kringsinstrument:<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _14a\"> </span>0<span class=\"__6 _490\"></span>-<span class=\"__6 _485\"></span>3 M\u00c5N<span class=\"__6 _14a\"> </span>3<span class=\"__6 _485\"></span>-<span class=\"__6 _490\"></span>6 M\u00c5N<span class=\"__6 _14a\"> </span>6<span class=\"__6 _490\"></span>-<span class=\"__6 _485\"></span>9 M\u00c5N<span class=\"__6 _14a\"> </span>9<span class=\"__6 _490\"></span>-<span class=\"__6 _485\"></span>1<span class=\"__6 _485\"></span>2 M\u00c5N<span class=\"__6 _14a\"> </span>1<span class=\"__6 _485\"></span>-<span class=\"__6 _490\"></span>4 <span class=\"__6 _490\"></span> \u00c5R<span class=\"__6 _14a\"> </span>4<span class=\"__6 _490\"></span>-<span class=\"__6 _485\"></span>8 <span class=\"__6 _490\"></span> \u00c5R<span class=\"__6 _14a\"> </span>T<span class=\"__6 _485\"></span>O<span class=\"__6 _485\"></span>TA<span class=\"__6 _490\"></span>LT NOMI<span class=\"ls2_6 ws2_6\">-<span class=\"__6 _14a\"> </span></span>N<span class=\"__6 _490\"></span>E<span class=\"__6 _490\"></span>L<span class=\"__6 _485\"></span>LT<span class=\"__6 _485\"></span> B<span class=\"__6 _485\"></span>ELO<span class=\"__6 _485\"></span>P<span class=\"__6 _485\"></span>P<span class=\"__6 _14a\"> </span>V<span class=\"__6 _484\"></span>alutater<span class=\"ls2_6 ws2_6\"> </span>mins<span class=\"__6 _485\"></span>kontrak<span class=\"__6 _485\"></span>t med s\u00e4krings<span class=\"ls2_6 ws2_6\"> </span>redo<span class=\"__6 _484\"></span>visni<span class=\"__6 _484\"></span>ng \u2013 infl<span class=\"__6 _485\"></span>\u00f6de<span class=\"__6 _485\"></span>n<span class=\"__6 _563\"> </span>11 437<span class=\"__6 _bd_1\"> </span><span class=\"ls1b_6 ws23_6\">12 42<span class=\"__6 _485\"></span>1<span class=\"__6 _be_1\"> </span><span class=\"ls30_6 ws2e_6\">2 023<span class=\"__6 _bf_2\"> </span></span></span>\u2013<span class=\"__6 _a_6\"> </span>\u2013<span class=\"__6 _567\"> </span>\u2013<span class=\"__6 _573\"> </span><span class=\"lse_6 wsd_6\">25 8<span class=\"__6 _485\"></span>81<span class=\"__6 _14a\"> </span></span>V<span class=\"__6 _484\"></span>alutater<span class=\"ls2_6 ws2_6\"> </span>mins<span class=\"__6 _485\"></span>kontrak<span class=\"__6 _485\"></span>t med s\u00e4krings<span class=\"ls2_6 ws2_6\"> </span>redo<span class=\"__6 _484\"></span>visni<span class=\"__6 _484\"></span>ng \u2013 utfl<span class=\"__6 _485\"></span>\u00f6d<span class=\"__6 _485\"></span>en<span class=\"__6 _571\"> </span><span class=\"ls3a_6 ws3b_6\">1<span class=\"__6 _485\"></span>5 0<span class=\"__6 _485\"></span>24<span class=\"__6 _c0_1\"> </span><span class=\"ls1c_6 ws17_6\">11 20<span class=\"__6 _485\"></span>8<span class=\"__6 _a6_3\"> </span><span class=\"ls6_6 ws5_6\">664<span class=\"__6 _c1_1\"> </span><span class=\"ls2b_6 ws28_6\">12<span class=\"__6 _559\"> </span></span></span></span></span>\u2013<span class=\"__6 _567\"> </span>\u2013<span class=\"__6 _492\"> </span><span class=\"ls10_6 wsf_6\">26 90<span class=\"__6 _485\"></span>8<span class=\"__6 _14a\"> </span></span>R\u00e4nt<span class=\"__6 _484\"></span>eswap \u2013 s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>g av verkligt v\u00e4rde via<span class=\"__6 _485\"></span> res<span class=\"__6 _485\"></span>ultat r\u00e4kning<span class=\"__6 _a3_3\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _c2_2\"> </span>\u2013<span class=\"__6 _c2_2\"> </span>\u2013<span class=\"__6 _c2_2\"> </span>\u2013<span class=\"__6 _a_6\"> </span>\u2013<span class=\"__6 _8f_2\"> </span><span class=\"ls11_6 ws10_6\">5 67<span class=\"__6 _485\"></span>9<span class=\"__6 _a_6\"> </span>5<span class=\"__6 _485\"></span> 67<span class=\"__6 _485\"></span>9<span class=\"__6 _14a\"> </span></span></span>S\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>g av ne<span class=\"__6 _485\"></span>tto<span class=\"__6 _485\"></span>in<span class=\"__6 _485\"></span>ve<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span><span class=\"ls2_6 ws2_6\"> </span>tering \u2013 l<span class=\"__6 _485\"></span>\u00e5n i utl\u00e4n<span class=\"__6 _485\"></span>dsk valuta<span class=\"__6 _578\"> </span><span class=\"ls2_6 ws2_6\">2 2<span class=\"__6 _485\"></span>72<span class=\"__6 _8e_3\"> </span>\u2013<span class=\"__6 _c2_2\"> </span>\u2013<span class=\"__6 _c2_2\"> </span>\u2013<span class=\"__6 _494\"> </span>\u2013<span class=\"__6 _568\"> </span><span class=\"ls11_6 ws10_6\">5<span class=\"__6 _485\"></span> 67<span class=\"__6 _485\"></span>9<span class=\"__6 _567\"> </span><span class=\"ls1c_6 ws17_6\">7 950<span class=\"__6 _14a\"> </span></span></span></span>Omr\u00e4knade till MS<span class=\"__6 _485\"></span>EK till balansdagens kurs<span class=\"__6 _14a\"> </span>25. U<span class=\"__6 _485\"></span>PP<span class=\"__6 _485\"></span>LUP<span class=\"__6 _485\"></span>N<span class=\"__6 _485\"></span>A KOSTN<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>DER O<span class=\"__6 _485\"></span>C<span class=\"__6 _485\"></span>H F\u00d6<span class=\"__6 _485\"></span>RU<span class=\"__6 _485\"></span>TB<span class=\"__6 _485\"></span>E<span class=\"__6 _485\"></span>T<span class=\"__6 _487\"></span>A<span class=\"__6 _485\"></span>L<span class=\"__6 _485\"></span>DA INT<span class=\"__6 _484\"></span>\u00c4K<span class=\"__6 _485\"></span>T<span class=\"__6 _485\"></span>ER KONCER<span class=\"__6 _485\"></span>N<span class=\"__6 _485\"></span>EN<span class=\"__6 _563\"> </span><span class=\"ls9_6 ws8_6\">MODERBOLAGET<span class=\"__6 _14a\"> </span></span>2023<span class=\"__6 _499\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _485\"></span>0<span class=\"__6 _490\"></span>2<span class=\"__6 _490\"></span>2 <span class=\"__6 _c3_2\"> </span></span>2023<span class=\"__6 _487\"></span> <span class=\"__6 _565\"> </span><span class=\"ls8_6 ws7_6\">2022<span class=\"__6 _14a\"> </span></span>Semesterl\u00f6nesku<span class=\"__6 _484\"></span>ld<span class=\"__6 _2a_6\"> </span><span class=\"ls2_6 ws2_6\">1 65<span class=\"__6 _485\"></span>4<span class=\"__6 _8d_3\"> </span><span class=\"ls11_6 ws10_6\">1<span class=\"__6 _485\"></span> 61<span class=\"__6 _485\"></span>8<span class=\"__6 _a0_3\"> </span></span>\u2013<span class=\"__6 _a0_3\"> </span>\u2013<span class=\"__6 _14a\"> </span></span>Sociala avgifter<span class=\"__6 _517\"> </span><span class=\"ls2_6 ws2_6\">1 2<span class=\"__6 _485\"></span>17<span class=\"__6 _c3_2\"> </span>1 030<span class=\"__6 _495\"> </span><span class=\"ls1d_6 ws18_6\">41<span class=\"__6 _bc_1\"> </span></span>3<span class=\"__6 _485\"></span>4 </span>L\u00f6neskuld<span class=\"__6 _c4_1\"> </span><span class=\"lsb_6 wsa_6\">2 4<span class=\"__6 _485\"></span>47<span class=\"__6 _499\"> </span><span class=\"ls11_6 ws10_6\">1<span class=\"__6 _485\"></span> 9<span class=\"__6 _485\"></span>67<span class=\"__6 _562\"> </span><span class=\"ls2_6 ws2_6\">1<span class=\"__6 _578\"> </span>1 </span></span></span>Lokalrelat<span class=\"__6 _484\"></span>erade poster<span class=\"__6 _b6_2\"> </span><span class=\"ls2_6 ws2_6\">6 40<span class=\"__6 _485\"></span>3<span class=\"__6 _565\"> </span><span class=\"ls1b_6 ws23_6\">9 196<span class=\"__6 _a0_3\"> </span></span>\u2013<span class=\"__6 _583\"> </span>\u2013<span class=\"__6 _14a\"> </span></span>\u00d6vriga periodise<span class=\"__6 _485\"></span>rade omkostnader<span class=\"__6 _3c_6\"> </span><span class=\"ls1c_6 ws17_6\">11 011<span class=\"__6 _8e_3\"> </span>11 23<span class=\"__6 _485\"></span>8<span class=\"__6 _6b_5\"> </span><span class=\"ls13_6 ws12_6\">93<span class=\"__6 _9a_3\"> </span><span class=\"ls1d_6 ws18_6\">141<span class=\"__6 _14a\"> </span></span></span></span>T<span class=\"__6 _487\"></span>otalt <span class=\"__6 _c5_1\"> </span><span class=\"ls2_6 ws2_6\">22 73<span class=\"__6 _485\"></span>3<span class=\"__6 _c6_2\"> </span>25 05<span class=\"__6 _485\"></span>0<span class=\"__6 _492\"> </span><span class=\"ls1f_6 ws1a_6\">135<span class=\"__6 _489\"> </span><span class=\"ls4b_5 ws4d_5\">1<span class=\"__6 _485\"></span>76<span class=\"__6 _14a\"> </span></span></span></span>2<span class=\"__6 _484\"></span>6.<span class=\"__6 _484\"></span> UPPL<span class=\"__6 _501\"></span>YSNIN<span class=\"__6 _484\"></span>GAR OM<span class=\"__6 _487\"></span> N\u00c4RST<span class=\"__6 _501\"></span>\u00c5ENDE<span class=\"__6 _14a\"> </span>Vid redovisning av n\u00e4rst\u00e5ende till\u00e4mpas IAS 24 Upplysningar om  n\u00e4rst\u00e5ende.<span class=\"__6 _14a\"> </span>H&amp;M-koncernen har<span class=\"__6 _484\"></span> n\u00e4rst<span class=\"__6 _484\"></span>\u00e5enderela<span class=\"__6 _484\"></span>tioner<span class=\"__6 _484\"></span> med Ramsbury Inv<span class=\"__6 _484\"></span>est AB, form<span class=\"__6 _485\"></span>ellt m<span class=\"__6 _485\"></span>ode<span class=\"__6 _485\"></span>rbo<span class=\"__6 _485\"></span>lag til<span class=\"__6 _485\"></span>l H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Maur<span class=\"__6 _485\"></span>itz A<span class=\"__6 _485\"></span>B<span class=\"__6 _485\"></span>, sina i<span class=\"__6 _485\"></span>ntress<span class=\"__6 _485\"></span>eb<span class=\"__6 _485\"></span>olag oc<span class=\"__6 _485\"></span>h joint ventu<span class=\"__6 _485\"></span>res samt s<span class=\"__6 _485\"></span>ina st<span class=\"__6 _485\"></span>yrel<span class=\"__6 _485\"></span>sel<span class=\"__6 _485\"></span>eda<span class=\"__6 _485\"></span>m\u00f6ter oc<span class=\"__6 _485\"></span>h konc<span class=\"__6 _485\"></span>ernl<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>ning<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>. F\u00f6r mell<span class=\"__6 _484\"></span>anhav<span class=\"__6 _484\"></span>anden med styr<span class=\"__6 _484\"></span>elseledam\u00f6t<span class=\"__6 _484\"></span>er<span class=\"__6 _487\"></span>, se no<span class=\"__6 _484\"></span>t 8.<span class=\"__6 _14a\"> </span>Rams<span class=\"__6 _485\"></span>bur<span class=\"__6 _485\"></span>y I<span class=\"__6 _485\"></span>nvest A<span class=\"__6 _485\"></span>B \u00e4gs av fa<span class=\"__6 _485\"></span>milj<span class=\"__6 _485\"></span>en Stefan Per<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>on<span class=\"__6 _485\"></span>. H&amp;M<span class=\"__6 _485\"></span>-kon<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rnen hyr se<span class=\"__6 _485\"></span>dan tid<span class=\"__6 _485\"></span>igare bu<span class=\"__6 _485\"></span>tiksl<span class=\"__6 _485\"></span>okal<span class=\"__6 _485\"></span>er av fam<span class=\"__6 _485\"></span>ilje<span class=\"__6 _485\"></span>n Stefan Pers<span class=\"__6 _485\"></span>so<span class=\"__6 _485\"></span>n direk<span class=\"__6 _485\"></span>t ell<span class=\"__6 _485\"></span>er indi<span class=\"__6 _485\"></span>rekt \u00e4<span class=\"__6 _485\"></span>gda fas<span class=\"__6 _485\"></span>tigheter p<span class=\"__6 _485\"></span>\u00e5; Drottn<span class=\"__6 _485\"></span>ingg<span class=\"__6 _485\"></span>atan i Stoc<span class=\"__6 _485\"></span>kho<span class=\"__6 _485\"></span>lm<span class=\"__6 _485\"></span>, Kung<span class=\"__6 _485\"></span>sgatan oc<span class=\"__6 _485\"></span>h \u00d6stra H<span class=\"__6 _485\"></span>amn<span class=\"__6 _485\"></span>gatan i G\u00f6teb<span class=\"__6 _485\"></span>org<span class=\"__6 _485\"></span>, Stadt H<span class=\"__6 _485\"></span>amb<span class=\"__6 _485\"></span>urgs<span class=\"__6 _485\"></span>gatan i M<span class=\"__6 _485\"></span>alm\u00f6<span class=\"__6 _485\"></span>,  <span class=\"__6 _486\"></span>Ama<span class=\"__6 _485\"></span>ger<span class=\"__6 _485\"></span>tor<span class=\"__6 _485\"></span>v i K\u00f6<span class=\"__6 _485\"></span>pen<span class=\"__6 _485\"></span>hamn<span class=\"__6 _485\"></span>, Ox<span class=\"__6 _485\"></span>ford Ci<span class=\"__6 _485\"></span>rcus oc<span class=\"__6 _485\"></span>h Reg<span class=\"__6 _485\"></span>ent Stre<span class=\"__6 _485\"></span>et i Lond<span class=\"__6 _485\"></span>on<span class=\"__6 _485\"></span>, Kau<span class=\"__6 _485\"></span>fing<span class=\"__6 _485\"></span>ers<span class=\"__6 _485\"></span>tras<span class=\"__6 _485\"></span>se i M\u00fc<span class=\"__6 _485\"></span>nch<span class=\"__6 _485\"></span>en<span class=\"__6 _485\"></span>, Via d<span class=\"__6 _485\"></span>el C<span class=\"__6 _485\"></span>ors<span class=\"__6 _485\"></span>o/<span class=\"__6 _490\"></span>Via T<span class=\"__6 _487\"></span>om<span class=\"__6 _485\"></span>ace<span class=\"__6 _485\"></span>lli Ro<span class=\"__6 _485\"></span>m och  <span class=\"__6 _486\"></span>Wis<span class=\"__6 _485\"></span>con<span class=\"__6 _485\"></span>sin Aven<span class=\"__6 _485\"></span>ue i Washin<span class=\"__6 _485\"></span>gton DC<span class=\"__6 _485\"></span>, sa<span class=\"__6 _485\"></span>mt sed<span class=\"__6 _485\"></span>an janu<span class=\"__6 _485\"></span>ari 20<span class=\"__6 _485\"></span>08 l<span class=\"__6 _485\"></span>oka<span class=\"__6 _485\"></span>ler f\u00f6r H&amp;M<span class=\"__6 _485\"></span>:<span class=\"__6 _485\"></span>s huv<span class=\"__6 _485\"></span>udkontor i Sto<span class=\"__6 _485\"></span>ck<span class=\"__6 _485\"></span>holm<span class=\"__6 _485\"></span>. Hy<span class=\"__6 _485\"></span>ra utg\u00e5r e<span class=\"__6 _485\"></span>nligt m<span class=\"__6 _485\"></span>ark<span class=\"__6 _485\"></span>nads<span class=\"__6 _485\"></span>m\u00e4s<span class=\"__6 _485\"></span> sig<span class=\"__6 _485\"></span>a grun<span class=\"__6 _485\"></span>der o<span class=\"__6 _485\"></span>ch hyre<span class=\"__6 _485\"></span>skostna<span class=\"__6 _485\"></span>der s<span class=\"__6 _485\"></span>amt an<span class=\"__6 _485\"></span>dra fasti<span class=\"__6 _485\"></span>ghets<span class=\"__6 _485\"></span>relaterad<span class=\"__6 _485\"></span>e  <span class=\"__6 _486\"></span>kostnad<span class=\"__6 _485\"></span>er up<span class=\"__6 _485\"></span>pgi<span class=\"__6 _485\"></span>ck til<span class=\"__6 _485\"></span>l samm<span class=\"__6 _485\"></span>anla<span class=\"__6 _485\"></span>gt M<span class=\"__6 _485\"></span>SEK 678 (58<span class=\"__6 _485\"></span>3) f\u00f6r r\u00e4<span class=\"__6 _485\"></span>kensk<span class=\"__6 _485\"></span>aps<span class=\"__6 _485\"></span>\u00e5ret. Utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e mel<span class=\"__6 _485\"></span>lanh<span class=\"__6 _485\"></span>avand<span class=\"__6 _485\"></span>e i form av f\u00f6rutb<span class=\"__6 _485\"></span>etal<span class=\"__6 _485\"></span>d hyra upp<span class=\"__6 _485\"></span>gic<span class=\"__6 _485\"></span>k till M<span class=\"__6 _485\"></span>SEK 7<span class=\"__6 _485\"></span>0 (0) o<span class=\"__6 _485\"></span>ch l<span class=\"__6 _485\"></span>easi<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span>kuld<span class=\"__6 _485\"></span>er up<span class=\"__6 _485\"></span>pgi<span class=\"__6 _485\"></span>ck till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 2 246 (<span class=\"__6 _485\"></span>2 28<span class=\"__6 _485\"></span>8) p<span class=\"__6 _485\"></span>er 30 n<span class=\"__6 _485\"></span>ovemb<span class=\"__6 _485\"></span>er 20<span class=\"__6 _485\"></span>23.<span class=\"__6 _14a\"> </span>T<span class=\"__6 _487\"></span>rans<span class=\"__6 _485\"></span>akti<span class=\"__6 _485\"></span>one<span class=\"__6 _485\"></span>r me<span class=\"__6 _485\"></span>d intress<span class=\"__6 _485\"></span>ef\u00f6retag har \u00e4<span class=\"__6 _485\"></span>gt rum p<span class=\"__6 _485\"></span>\u00e5 mark<span class=\"__6 _485\"></span>nad<span class=\"__6 _485\"></span>sm\u00e4<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>iga grun<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>r och u<span class=\"__6 _485\"></span>ppg<span class=\"__6 _485\"></span>ick ti<span class=\"__6 _485\"></span>ll M<span class=\"__6 _485\"></span>SE<span class=\"__6 _485\"></span>K 0 (122<span class=\"__6 _485\"></span>) f\u00f6r r\u00e4ken<span class=\"__6 _485\"></span>skap<span class=\"__6 _485\"></span>s\u00e5ret<span class=\"__6 _485\"></span>. Utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e mel<span class=\"__6 _485\"></span>lanh<span class=\"__6 _485\"></span>avande<span class=\"__6 _485\"></span>n me<span class=\"__6 _485\"></span>d intres<span class=\"__6 _485\"></span>seb<span class=\"__6 _485\"></span>ola<span class=\"__6 _485\"></span>g upp<span class=\"__6 _485\"></span>gic<span class=\"__6 _485\"></span>k till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 0 (2<span class=\"__6 _485\"></span>7<span class=\"__6 _485\"></span>) per d<span class=\"__6 _485\"></span>en 30 n<span class=\"__6 _485\"></span>ovemb<span class=\"__6 _485\"></span>er 20<span class=\"__6 _485\"></span>23. F<span class=\"__6 _485\"></span>\u00f6reg<span class=\"__6 _485\"></span>\u00e5en<span class=\"__6 _485\"></span>de \u00e5r avs<span class=\"__6 _485\"></span>\u00e5g b<span class=\"__6 _485\"></span>elo<span class=\"__6 _485\"></span>pp f\u00f6r tran<span class=\"__6 _485\"></span>sak<span class=\"__6 _485\"></span>tion<span class=\"__6 _485\"></span>er oc<span class=\"__6 _485\"></span>h utest\u00e5ende mellanhavanden med intr<span class=\"__6 _484\"></span>essef\u00f6retag fr<span class=\"__6 _484\"></span>\u00e4mst Sellhelp A<span class=\"__6 _485\"></span>B som i \u00e5<span class=\"__6 _485\"></span>r kla<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>ific<span class=\"__6 _485\"></span>eras s<span class=\"__6 _485\"></span>om ett d<span class=\"__6 _485\"></span>otterb<span class=\"__6 _485\"></span>ola<span class=\"__6 _485\"></span>g. T<span class=\"__6 _487\"></span>r<span class=\"__6 _485\"></span>ansa<span class=\"__6 _485\"></span>ktio<span class=\"__6 _485\"></span>ner m<span class=\"__6 _485\"></span>ed jo<span class=\"__6 _485\"></span>int  <span class=\"__6 _486\"></span>ventures h<span class=\"__6 _485\"></span>ar \u00e4gt ru<span class=\"__6 _485\"></span>m p\u00e5 mar<span class=\"__6 _485\"></span>kna<span class=\"__6 _485\"></span>dsm<span class=\"__6 _485\"></span>\u00e4s<span class=\"__6 _485\"></span>siga g<span class=\"__6 _485\"></span>rund<span class=\"__6 _485\"></span>er o<span class=\"__6 _485\"></span>ch up<span class=\"__6 _485\"></span>pgi<span class=\"__6 _485\"></span>ck till M<span class=\"__6 _485\"></span>SEK -1 (0<span class=\"__6 _485\"></span>) f\u00f6r r\u00e4ken<span class=\"__6 _485\"></span>ska<span class=\"__6 _485\"></span>ps\u00e5<span class=\"__6 _485\"></span>ret. Utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e me<span class=\"__6 _485\"></span>llanh<span class=\"__6 _485\"></span>avand<span class=\"__6 _485\"></span>en me<span class=\"__6 _485\"></span>d joint ventures u<span class=\"__6 _485\"></span>pp<span class=\"__6 _485\"></span>gick ti<span class=\"__6 _485\"></span>ll M<span class=\"__6 _485\"></span>SE<span class=\"__6 _485\"></span>K -1 (0) p<span class=\"__6 _485\"></span>er de<span class=\"__6 _485\"></span>n 30 nove<span class=\"__6 _485\"></span>mb<span class=\"__6 _485\"></span>er 20<span class=\"__6 _485\"></span>23.<span class=\"__6 _14a\"> </span>Rams<span class=\"__6 _485\"></span>bur<span class=\"__6 _485\"></span>y I<span class=\"__6 _485\"></span>nvest A<span class=\"__6 _485\"></span>B<span class=\"__6 _485\"></span>, huv<span class=\"__6 _485\"></span>ud\u00e4<span class=\"__6 _485\"></span>gare i H &amp; M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es &amp; Ma<span class=\"__6 _485\"></span>urit<span class=\"__6 _485\"></span>z AB<span class=\"__6 _485\"></span>, st\u00e4<span class=\"__6 _485\"></span>llde und<span class=\"__6 _485\"></span>er 202<span class=\"__6 _485\"></span>0 ut 30<span class=\"__6 _485\"></span>0 0<span class=\"__6 _485\"></span>0<span class=\"__6 _485\"></span>0 k\u00f6poptio<span class=\"__6 _485\"></span>ne<span class=\"__6 _485\"></span>r till H<span class=\"__6 _485\"></span>ele<span class=\"__6 _485\"></span>na He<span class=\"__6 _485\"></span>lme<span class=\"__6 _485\"></span>rs<span class=\"__6 _485\"></span>son<span class=\"__6 _485\"></span>, H&amp;M<span class=\"__6 _485\"></span>- konc<span class=\"__6 _485\"></span>erne<span class=\"__6 _485\"></span>ns f\u00f6re d<span class=\"__6 _485\"></span>etta vd<span class=\"__6 _485\"></span>. Option<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>a \u00e4r utst\u00e4<span class=\"__6 _485\"></span>llda p<span class=\"__6 _485\"></span>\u00e5 mark<span class=\"__6 _485\"></span>nad<span class=\"__6 _485\"></span>sm\u00e4<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>iga vil<span class=\"__6 _485\"></span>lkor oc<span class=\"__6 _485\"></span>h \u00e4r bas<span class=\"__6 _485\"></span>era<span class=\"__6 _485\"></span>de p\u00e5 en o<span class=\"__6 _485\"></span>be<span class=\"__6 _485\"></span>roen<span class=\"__6 _485\"></span>de tred<span class=\"__6 _485\"></span>jepa<span class=\"__6 _485\"></span>rts<span class=\"__6 _485\"></span>v\u00e4rde<span class=\"__6 _485\"></span>ring e<span class=\"__6 _485\"></span>nlig<span class=\"__6 _485\"></span>t Black &amp; Scholesmodellen. De ut<span class=\"__6 _484\"></span>st\u00e4llda<span class=\"__6 _484\"></span> opt<span class=\"__6 _484\"></span>ionerna in<span class=\"__6 _484\"></span>neb\u00e4r ingen<span class=\"__6 _484\"></span> utsp\u00e4d ning<span class=\"__6 _485\"></span>sef<span class=\"__6 _485\"></span>fekt f\u00f6<span class=\"__6 _485\"></span>r H&amp;M<span class=\"__6 _485\"></span>:s ak<span class=\"__6 _485\"></span>tie\u00e4<span class=\"__6 _485\"></span>gare ell<span class=\"__6 _485\"></span>er kostn<span class=\"__6 _485\"></span>ad f\u00f6r H&amp;<span class=\"__6 _485\"></span>M-<span class=\"__6 _485\"></span>konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en efter<span class=\"__6 _485\"></span>som d<span class=\"__6 _485\"></span>et sker m<span class=\"__6 _485\"></span>ot Ramsb<span class=\"__6 _485\"></span>ur<span class=\"__6 _485\"></span>y Inve<span class=\"__6 _485\"></span>st A<span class=\"__6 _485\"></span>B:<span class=\"__6 _485\"></span>s befi<span class=\"__6 _485\"></span>ntliga in<span class=\"__6 _485\"></span>neh<span class=\"__6 _485\"></span>av<span class=\"__6 _484\"></span>. V<span class=\"__6 _484\"></span>arje option g<span class=\"__6 _485\"></span>er r\u00e4t<span class=\"__6 _485\"></span>t att k\u00f6pa e<span class=\"__6 _485\"></span>n B-<span class=\"__6 _485\"></span>akti<span class=\"__6 _485\"></span>e i H&amp;M til<span class=\"__6 _485\"></span>l ett l\u00f6<span class=\"__6 _485\"></span>senp<span class=\"__6 _485\"></span>ris o<span class=\"__6 _485\"></span>m 202<span class=\"__6 _485\"></span>:4<span class=\"__6 _485\"></span>8 kron<span class=\"__6 _485\"></span>or p<span class=\"__6 _485\"></span>er ak<span class=\"__6 _485\"></span>tie und<span class=\"__6 _485\"></span>er ett \u00e5<span class=\"__6 _485\"></span>r efter e<span class=\"__6 _485\"></span>n tre\u00e5rs<span class=\"__6 _485\"></span>per<span class=\"__6 _485\"></span>iod f<span class=\"__6 _485\"></span>r\u00e5n av<span class=\"__6 _485\"></span>tals<span class=\"__6 _485\"></span>dag<span class=\"__6 _485\"></span>en. Helena H<span class=\"__6 _485\"></span>elmers<span class=\"__6 _485\"></span>son betalar en premie till<span class=\"__6 _484\"></span> utst\u00e4llaren<span class=\"__6 _484\"></span> Ramsbur<span class=\"__6 _485\"></span>y Invest om 12:34 kr<span class=\"__6 _484\"></span>onor per<span class=\"__6 _484\"></span> opt<span class=\"__6 _484\"></span>ion.<span class=\"__6 _14a\"> </span>27<span class=\"__6 _501\"></span>. R\u00c4NTE<span class=\"__6 _484\"></span>B\u00c4RANDE SKULDE<span class=\"__6 _484\"></span>R<span class=\"__6 _14a\"> </span>Vid redovisning av finansiella instrument till\u00e4mpas IFRS 9 Finansie<span class=\"__6 _485\"></span>lla instrument.<span class=\"__6 _14a\"> </span>KONCER<span class=\"__6 _485\"></span>N<span class=\"__6 _485\"></span>EN<span class=\"__6 _2e_5\"> </span><span class=\"ls9_6 ws8_6\">MODERBOLAGET<span class=\"__6 _14a\"> </span></span>2023<span class=\"__6 _14a\"> </span>R\u00c4NTESA<span class=\"__6 _487\"></span>TS %<span class=\"__6 _14a\"> </span>30 N<span class=\"__6 _485\"></span>OV<span class=\"__6 _14a\"> </span>F<span class=\"__6 _490\"></span>\u00d6<span class=\"__6 _485\"></span>R<span class=\"__6 _490\"></span>E<span class=\"__6 _490\"></span>TA<span class=\"__6 _485\"></span>G<span class=\"__6 _490\"></span>S<span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\">-<span class=\"__6 _14a\"> </span></span>CERT<span class=\"__6 _484\"></span>IFIKA<span class=\"__6 _487\"></span>T<span class=\"__6 _14a\"> </span>OBLIGA<span class=\"__6 _487\"></span>TIONER<span class=\"__6 _501\"></span> (EMTN)<span class=\"__6 _14a\"> </span>L\u00c5N FR\u00c5N<span class=\"__6 _487\"></span> K<span class=\"__6 _490\"></span>R<span class=\"__6 _490\"></span>E<span class=\"__6 _485\"></span>D<span class=\"__6 _490\"></span>I<span class=\"__6 _490\"></span>T-<span class=\"ls2_6 ws2_6\"> </span>IN<span class=\"__6 _485\"></span>STITU<span class=\"__6 _485\"></span>T<span class=\"__6 _14a\"> </span>R\u00c4NTESA<span class=\"__6 _487\"></span>TS %<span class=\"__6 _14a\"> </span>30 N<span class=\"__6 _485\"></span>OV<span class=\"__6 _14a\"> </span>F<span class=\"__6 _490\"></span>\u00d6<span class=\"__6 _485\"></span>R<span class=\"__6 _490\"></span>E<span class=\"__6 _490\"></span>TA<span class=\"__6 _485\"></span>G<span class=\"__6 _490\"></span>S<span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\">-<span class=\"__6 _14a\"> </span></span>CERT<span class=\"__6 _484\"></span>IFIKA<span class=\"__6 _487\"></span>T<span class=\"__6 _14a\"> </span>OBLIGA<span class=\"__6 _487\"></span>TIONER<span class=\"__6 _501\"></span> (EMTN)<span class=\"__6 _14a\"> </span>L\u00c5N FR\u00c5N<span class=\"__6 _487\"></span> K<span class=\"__6 _490\"></span>R<span class=\"__6 _490\"></span>E<span class=\"__6 _485\"></span>D<span class=\"__6 _490\"></span>I<span class=\"__6 _490\"></span>T-<span class=\"ls2_6 ws2_6\"> </span>IN<span class=\"__6 _485\"></span>STITU<span class=\"__6 _485\"></span>T<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _544\"> </span><span class=\"ls1b_6 ws23_6\">4<span class=\"__6 _485\"></span>,5<span class=\"__6 _485\"></span>07<span class=\"__6 _4d_5\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _b6_2\"> </span>2 272<span class=\"__6 _7d_3\"> </span></span>4<span class=\"__6 _485\"></span>,<span class=\"__6 _485\"></span>507<span class=\"__6 _541\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _a0_3\"> </span>2 068<span class=\"__6 _14a\"> </span></span></span>20<span class=\"__6 _485\"></span>24<span class=\"__6 _5e_5\"> </span><span class=\"ls6_6 ws5_6\">4,363-12,25<span class=\"__6 _c8_1\"> </span><span class=\"lse_6 wsd_6\">625<span class=\"__6 _c7_1\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _564\"> </span><span class=\"lsc_6 wsb_6\">3<span class=\"__6 _485\"></span>39<span class=\"__6 _569\"> </span></span></span></span>4,363-4,389<span class=\"__6 _530\"> </span><span class=\"lse_6 wsd_6\">625<span class=\"__6 _c7_1\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _541\"> </span>\u2013<span class=\"__6 _14a\"> </span></span></span></span>20<span class=\"__6 _485\"></span>25<span class=\"__6 _c9_1\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _4d_5\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _515\"> </span>\u2013<span class=\"__6 _510\"> </span>0<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _14a\"> </span></span>20<span class=\"__6 _485\"></span>26<span class=\"__6 _cb_2\"> </span><span class=\"ls1c_6 ws17_6\">1,7<span class=\"__6 _cc_2\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ad_3\"> </span><span class=\"ls7_6 ws6_6\">2 000<span class=\"__6 _cd_2\"> </span></span></span>1,7<span class=\"__6 _541\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _583\"> </span><span class=\"ls7_6 ws6_6\">2 000<span class=\"__6 _14a\"> </span></span></span></span>2027<span class=\"__6 _1b_5\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _4d_5\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ce_2\"> </span>\u2013<span class=\"__6 _531\"> </span>0<span class=\"__6 _541\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _14a\"> </span></span>2028<span class=\"__6 _4c_6\"> </span>16,33<span class=\"__6 _cc_2\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _564\"> </span><span class=\"ls10_6 wsf_6\">260<span class=\"__6 _510\"> </span></span>0<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _14a\"> </span></span>2029<span class=\"__6 _cf_2\"> </span><span class=\"lse_6 wsd_6\">0,<span class=\"__6 _485\"></span>25<span class=\"__6 _cc_2\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _c8_1\"> </span><span class=\"ls11_6 ws10_6\">5<span class=\"__6 _485\"></span> 67<span class=\"__6 _485\"></span>9<span class=\"__6 _d0_2\"> </span></span>\u2013<span class=\"__6 _d1_2\"> </span></span>0,<span class=\"__6 _485\"></span>25<span class=\"__6 _541\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _d2_2\"> </span>5 165<span class=\"__6 _541\"> </span>\u2013<span class=\"__6 _14a\"> </span></span></span>2030<span class=\"__6 _d3_2\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _4d_5\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _515\"> </span>\u2013<span class=\"__6 _510\"> </span>0<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _14a\"> </span></span>2031<span class=\"__6 _521\"> </span><span class=\"ls4_6 ws1e_6\">4<span class=\"__6 _485\"></span>,<span class=\"__6 _485\"></span>875<span class=\"__6 _4d_5\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _b7_2\"> </span><span class=\"ls1b_6 ws23_6\">5 9<span class=\"__6 _485\"></span>07<span class=\"__6 _ce_2\"> </span></span>\u2013<span class=\"__6 _530\"> </span></span>4,<span class=\"__6 _485\"></span>875<span class=\"__6 _541\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _b7_2\"> </span><span class=\"ls1b_6 ws23_6\">5 907<span class=\"__6 _541\"> </span></span>\u2013<span class=\"__6 _14a\"> </span></span></span>625<span class=\"__6 _d4_2\"> </span><span class=\"ls6_6 ws5_6\">11 586<span class=\"__6 _560\"> </span></span>4 8<span class=\"__6 _485\"></span>71<span class=\"__6 _566\"> </span>625<span class=\"__6 _d5_2\"> </span>11 072<span class=\"__6 _583\"> </span>4 0<span class=\"__6 _485\"></span>68<span class=\"__6 _14a\"> </span>KONCER<span class=\"__6 _485\"></span>N<span class=\"__6 _485\"></span>EN<span class=\"__6 _2e_5\"> </span><span class=\"ls9_6 ws8_6\">MODERBOLAGET<span class=\"__6 _14a\"> </span></span>2022<span class=\"__6 _14a\"> </span>R\u00c4NTESA<span class=\"__6 _487\"></span>TS %<span class=\"__6 _14a\"> </span>30 N<span class=\"__6 _485\"></span>OV<span class=\"__6 _14a\"> </span>F<span class=\"__6 _490\"></span>\u00d6<span class=\"__6 _485\"></span>R<span class=\"__6 _490\"></span>E<span class=\"__6 _490\"></span>TA<span class=\"__6 _485\"></span>G<span class=\"__6 _490\"></span>S<span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\">-<span class=\"__6 _14a\"> </span></span>CERT<span class=\"__6 _484\"></span>IFIKA<span class=\"__6 _487\"></span>T<span class=\"__6 _14a\"> </span>OBLIGA<span class=\"__6 _487\"></span>TIONER<span class=\"__6 _501\"></span> (EMTN)<span class=\"__6 _14a\"> </span>L\u00c5N FR\u00c5N<span class=\"__6 _487\"></span> K<span class=\"__6 _490\"></span>R<span class=\"__6 _490\"></span>E<span class=\"__6 _485\"></span>D<span class=\"__6 _490\"></span>I<span class=\"__6 _490\"></span>T-<span class=\"ls2_6 ws2_6\"> </span>IN<span class=\"__6 _485\"></span>STITU<span class=\"__6 _485\"></span>T<span class=\"__6 _14a\"> </span>R\u00c4NTESA<span class=\"__6 _487\"></span>TS %<span class=\"__6 _14a\"> </span>30 N<span class=\"__6 _485\"></span>OV<span class=\"__6 _14a\"> </span>F<span class=\"__6 _490\"></span>\u00d6<span class=\"__6 _485\"></span>R<span class=\"__6 _490\"></span>E<span class=\"__6 _490\"></span>TA<span class=\"__6 _485\"></span>G<span class=\"__6 _490\"></span>S<span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\">-<span class=\"__6 _14a\"> </span></span>CERT<span class=\"__6 _484\"></span>IFIKA<span class=\"__6 _487\"></span>T<span class=\"__6 _14a\"> </span>OBLIGA<span class=\"__6 _487\"></span>TIONER<span class=\"__6 _501\"></span> (EMTN)<span class=\"__6 _14a\"> </span>L\u00c5N FR\u00c5N<span class=\"__6 _487\"></span> K<span class=\"__6 _490\"></span>R<span class=\"__6 _490\"></span>E<span class=\"__6 _485\"></span>D<span class=\"__6 _490\"></span>I<span class=\"__6 _490\"></span>T-<span class=\"ls2_6 ws2_6\"> </span>IN<span class=\"__6 _485\"></span>STITU<span class=\"__6 _485\"></span>T<span class=\"__6 _14a\"> </span>2022<span class=\"__6 _cf_2\"> </span><span class=\"ls2e_6 ws2b_6\">1<span class=\"__6 _485\"></span>,9<span class=\"__6 _490\"></span>-2<span class=\"__6 _c8_1\"> </span><span class=\"ls2a_6 ws27_6\">350<span class=\"__6 _c7_1\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _515\"> </span>\u2013<span class=\"__6 _1e_6\"> </span></span></span>1<span class=\"__6 _490\"></span>,9<span class=\"__6 _490\"></span>-2<span class=\"__6 _530\"> </span><span class=\"ls2a_6 ws27_6\">350<span class=\"__6 _b9_1\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _541\"> </span>\u2013<span class=\"__6 _14a\"> </span></span></span></span>2023<span class=\"__6 _528\"> </span><span class=\"ls25_6 ws21_6\">0,7<span class=\"__6 _485\"></span>8<span class=\"__6 _485\"></span>4<span class=\"__6 _485\"></span>-2<span class=\"__6 _485\"></span>6<span class=\"__6 _d6_2\"> </span><span class=\"ls1f_6 ws1a_6\">600<span class=\"__6 _c7_1\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _aa_2\"> </span><span class=\"ls1b_6 ws23_6\">2<span class=\"__6 _485\"></span> 369<span class=\"__6 _492\"> </span><span class=\"ls11_6 ws10_6\">0<span class=\"__6 _485\"></span>,<span class=\"__6 _485\"></span>7<span class=\"__6 _485\"></span>8<span class=\"__6 _490\"></span>4<span class=\"__6 _485\"></span>-<span class=\"__6 _485\"></span>2<span class=\"__6 _485\"></span>,<span class=\"__6 _490\"></span>61<span class=\"__6 _b4_1\"> </span></span></span></span>600<span class=\"__6 _c7_1\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _a0_3\"> </span>2 068<span class=\"__6 _14a\"> </span></span></span></span>20<span class=\"__6 _485\"></span>24<span class=\"__6 _1b_5\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _cc_2\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _515\"> </span>\u2013<span class=\"__6 _531\"> </span>0<span class=\"__6 _541\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _14a\"> </span></span>20<span class=\"__6 _485\"></span>25<span class=\"__6 _c9_1\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _4d_5\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _515\"> </span>\u2013<span class=\"__6 _510\"> </span>0<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _14a\"> </span></span>20<span class=\"__6 _485\"></span>26<span class=\"__6 _cb_2\"> </span><span class=\"ls1c_6 ws17_6\">1,7<span class=\"__6 _cc_2\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ad_3\"> </span><span class=\"ls7_6 ws6_6\">2 000<span class=\"__6 _cd_2\"> </span></span></span>1,7<span class=\"__6 _541\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _583\"> </span><span class=\"ls7_6 ws6_6\">2 000<span class=\"__6 _14a\"> </span></span></span></span>2027<span class=\"__6 _1b_5\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _4d_5\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ce_2\"> </span>\u2013<span class=\"__6 _531\"> </span>0<span class=\"__6 _541\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _14a\"> </span></span>2028<span class=\"__6 _c9_1\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _4d_5\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _515\"> </span>\u2013<span class=\"__6 _510\"> </span>0<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _14a\"> </span></span>2029<span class=\"__6 _cf_2\"> </span><span class=\"lse_6 wsd_6\">0,<span class=\"__6 _485\"></span>25<span class=\"__6 _cc_2\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _d6_2\"> </span><span class=\"ls10_6 wsf_6\">5 4<span class=\"__6 _485\"></span>59<span class=\"__6 _ce_2\"> </span></span>\u2013<span class=\"__6 _d1_2\"> </span></span>0<span class=\"__6 _485\"></span>,<span class=\"__6 _485\"></span>25<span class=\"__6 _541\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _d2_2\"> </span>5 165<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _14a\"> </span></span></span>950<span class=\"__6 _504\"> </span><span class=\"ls19_6 ws2c_6\">5 459<span class=\"__6 _b1_2\"> </span><span class=\"ls4_6 ws1e_6\">4 3<span class=\"__6 _485\"></span>69<span class=\"__6 _582\"> </span></span></span>95<span class=\"__6 _485\"></span>0<span class=\"__6 _b7_2\"> </span>5 16<span class=\"__6 _485\"></span>5<span class=\"__6 _583\"> </span>4 06<span class=\"__6 _485\"></span>8<span class=\"__6 _14a\"> </span>P\u00e5 konc<span class=\"__6 _485\"></span>erne<span class=\"__6 _485\"></span>n omv\u00e4<span class=\"__6 _485\"></span>rdera<span class=\"__6 _485\"></span>s l\u00e5n i ann<span class=\"__6 _485\"></span>an valut<span class=\"__6 _485\"></span>a l\u00f6pa<span class=\"__6 _485\"></span>nde ti<span class=\"__6 _485\"></span>ll bala<span class=\"__6 _485\"></span>nsku<span class=\"__6 _485\"></span>rs<span class=\"__6 _485\"></span>. I mo<span class=\"__6 _485\"></span>der<span class=\"__6 _485\"></span>bol<span class=\"__6 _485\"></span>aget red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>as de<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>a l\u00e5n avs<span class=\"__6 _485\"></span>ee<span class=\"__6 _485\"></span>nde n<span class=\"__6 _485\"></span>ettoinves<span class=\"__6 _485\"></span>tering i u<span class=\"__6 _485\"></span>tl\u00e4nd<span class=\"__6 _485\"></span>sk  <span class=\"__6 _486\"></span>verksamhet till ursprungligt bokf\u00f6r<span class=\"__6 _485\"></span>t v\u00e4rde.<span class=\"__6 _14a\"> </span>K<span class=\"__6 _485\"></span>ASSA<span class=\"__6 _485\"></span>FL<span class=\"__6 _484\"></span>\u00d6DES-<span class=\"__6 _14a\"> </span>P<span class=\"__6 _487\"></span>\u00c5VE<span class=\"__6 _484\"></span>RKANDE<span class=\"__6 _14a\"> </span>EJ KAS<span class=\"__6 _485\"></span>SAFL\u00d6DES-<span class=\"__6 _14a\"> </span>P<span class=\"__6 _487\"></span>\u00c5VE<span class=\"__6 _484\"></span>RKANDE<span class=\"__6 _14a\"> </span>2022<span class=\"__6 _14a\"> </span>UPPL\u00c5NING O<span class=\"__6 _484\"></span>CH<span class=\"__6 _487\"></span> AMORTERING<span class=\"__6 _14a\"> </span>VA<span class=\"__6 _490\"></span>L<span class=\"__6 _490\"></span>U<span class=\"__6 _485\"></span>TA<span class=\"__6 _490\"></span>-<span class=\"__6 _14a\"> </span>F\u00d6R\u00c4NDRINGAR<span class=\"__6 _d7_2\"> </span><span class=\"ls40_6 ws57_5\">F\u00d6RV<span class=\"__6 _484\"></span>\u00c4RV<span class=\"__6 _9c_3\"> </span><span class=\"lsa_6 ws9_6\">2023<span class=\"__6 _14a\"> </span></span></span>L\u00e5n f<span class=\"__6 _485\"></span>r\u00e5n kre<span class=\"__6 _485\"></span>ditins<span class=\"__6 _485\"></span>titut<span class=\"__6 _d8_2\"> </span><span class=\"ls1b_6 ws23_6\">4 369<span class=\"__6 _d9_2\"> </span>427<span class=\"__6 _2c_5\"> </span><span class=\"ls4_6 ws1e_6\">75<span class=\"__6 _6d_4\"> </span></span></span>\u2013<span class=\"__6 _557\"> </span>4 871<span class=\"__6 _14a\"> </span>F\u00f6<span class=\"__6 _485\"></span>retag<span class=\"__6 _485\"></span>sc<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>ti<span class=\"__6 _485\"></span>fik<span class=\"__6 _485\"></span>at<span class=\"__6 _da_2\"> </span><span class=\"ls1c_6 ws17_6\">950<span class=\"__6 _db_2\"> </span><span class=\"lse_6 wsd_6\">-325<span class=\"__6 _549\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _551\"> </span>\u2013<span class=\"__6 _d_5\"> </span></span>625<span class=\"__6 _14a\"> </span></span></span>Obligation<span class=\"__6 _dc_2\"> </span><span class=\"ls10_6 wsf_6\">5 4<span class=\"__6 _485\"></span>59<span class=\"__6 _dd_2\"> </span><span class=\"ls2_6 ws2_6\">5 802<span class=\"__6 _ae_2\"> </span><span class=\"lse_6 wsd_6\">325<span class=\"__6 _6d_4\"> </span></span>\u2013<span class=\"__6 _567\"> </span><span class=\"ls6_6 ws5_6\">11 586<span class=\"__6 _14a\"> </span></span></span></span>Su<span class=\"__6 _485\"></span>mma s<span class=\"__6 _485\"></span>ku<span class=\"__6 _485\"></span>lde<span class=\"__6 _485\"></span>r h\u00e4<span class=\"__6 _485\"></span>nf\u00f6r<span class=\"__6 _485\"></span>lig<span class=\"__6 _485\"></span>a till fi<span class=\"__6 _485\"></span>nan<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span>ieri<span class=\"__6 _485\"></span>ng<span class=\"__6 _485\"></span>sver<span class=\"__6 _485\"></span>ksa<span class=\"__6 _485\"></span>mhe<span class=\"__6 _485\"></span>ten<span class=\"__6 _bc_1\"> </span>10 7<span class=\"__6 _485\"></span>78<span class=\"__6 _de_2\"> </span>5 90<span class=\"__6 _485\"></span>4<span class=\"__6 _1d_5\"> </span><span class=\"ls31_6 ws2f_6\">400<span class=\"__6 _523\"> </span></span>\u2013<span class=\"__6 _8d_3\"> </span>1<span class=\"__6 _485\"></span>7 082<span class=\"__6 _14a\"> </span>2021<span class=\"__6 _14a\"> </span>UPPL\u00c5NING O<span class=\"__6 _484\"></span>CH<span class=\"__6 _487\"></span> AMORTERING<span class=\"__6 _14a\"> </span>VA<span class=\"__6 _490\"></span>L<span class=\"__6 _490\"></span>U<span class=\"__6 _485\"></span>TA<span class=\"__6 _490\"></span>-<span class=\"__6 _14a\"> </span>F\u00d6R\u00c4NDRINGAR<span class=\"__6 _d7_2\"> </span><span class=\"ls52_5 ws58_5\">F\u00d6RV<span class=\"__6 _487\"></span>\u00c4<span class=\"__6 _485\"></span>RV<span class=\"__6 _9c_3\"> </span><span class=\"lsa_6 ws9_6\">202<span class=\"__6 _485\"></span>2<span class=\"__6 _14a\"> </span></span></span>L\u00e5n f<span class=\"__6 _485\"></span>r\u00e5n kre<span class=\"__6 _485\"></span>ditins<span class=\"__6 _485\"></span>titut<span class=\"__6 _df_2\"> </span>4 213<span class=\"__6 _e0_2\"> </span>\u2013<span class=\"__6 _e1_2\"> </span><span class=\"ls22_6 ws1d_6\">156<span class=\"__6 _6d_4\"> </span></span>\u2013<span class=\"__6 _e2_2\"> </span><span class=\"ls1b_6 ws23_6\">4 369<span class=\"__6 _14a\"> </span></span>F\u00f6<span class=\"__6 _485\"></span>retag<span class=\"__6 _485\"></span>sc<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>ti<span class=\"__6 _485\"></span>fik<span class=\"__6 _485\"></span>at<span class=\"__6 _e3_2\"> </span><span class=\"ls4_6 ws1e_6\">275<span class=\"__6 _d3_2\"> </span><span class=\"ls11_6 ws10_6\">675<span class=\"__6 _547\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _6d_4\"> </span>\u2013<span class=\"__6 _561\"> </span><span class=\"ls1c_6 ws17_6\">950<span class=\"__6 _14a\"> </span></span></span></span></span>Obligation<span class=\"__6 _e4_2\"> </span><span class=\"ls2_6 ws2_6\">5 127<span class=\"__6 _e0_2\"> </span>\u2013<span class=\"__6 _3f_5\"> </span><span class=\"ls1a_6 ws3a_6\">332<span class=\"__6 _551\"> </span></span>\u2013<span class=\"__6 _492\"> </span><span class=\"ls10_6 wsf_6\">5 4<span class=\"__6 _485\"></span>59<span class=\"__6 _14a\"> </span></span></span>Su<span class=\"__6 _485\"></span>mma s<span class=\"__6 _485\"></span>ku<span class=\"__6 _485\"></span>lde<span class=\"__6 _485\"></span>r h\u00e4<span class=\"__6 _485\"></span>nf\u00f6r<span class=\"__6 _485\"></span>lig<span class=\"__6 _485\"></span>a till fi<span class=\"__6 _485\"></span>nan<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span>ieri<span class=\"__6 _485\"></span>ng<span class=\"__6 _485\"></span>sver<span class=\"__6 _485\"></span>ksa<span class=\"__6 _485\"></span>mhe<span class=\"__6 _485\"></span>ten<span class=\"__6 _583\"> </span><span class=\"ls45_6 ws46_6\">9 61<span class=\"__6 _485\"></span>5<span class=\"__6 _e5_2\"> </span><span class=\"ls53_5 ws59_5\">675<span class=\"__6 _2f_5\"> </span><span class=\"ls21_6 ws1c_6\">488<span class=\"__6 _523\"> </span></span></span></span>\u2013<span class=\"__6 _570\"> </span>10 7<span class=\"__6 _485\"></span>7<span class=\"__6 _485\"></span>8<span class=\"__6 _14a\"> </span>Per de<span class=\"__6 _485\"></span>n 30 nov<span class=\"__6 _485\"></span>emb<span class=\"__6 _485\"></span>er 20<span class=\"__6 _485\"></span>23 had<span class=\"__6 _485\"></span>e konce<span class=\"__6 _485\"></span>rne<span class=\"__6 _485\"></span>n l\u00e5n<span class=\"__6 _485\"></span>gfris<span class=\"__6 _485\"></span>tiga le<span class=\"__6 _485\"></span>asin<span class=\"__6 _485\"></span>gsku<span class=\"__6 _485\"></span>lde<span class=\"__6 _485\"></span>r om M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 4<span class=\"__6 _485\"></span>8 729 (<span class=\"__6 _485\"></span>49 282) s<span class=\"__6 _485\"></span>amt kor<span class=\"__6 _485\"></span>tfri<span class=\"__6 _485\"></span>stiga l<span class=\"__6 _485\"></span>easi<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span>kuld<span class=\"__6 _485\"></span>er om M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 12 159 (12 575) som re<span class=\"__6 _485\"></span>dov<span class=\"__6 _485\"></span>isas i n<span class=\"__6 _485\"></span>ot 17<span class=\"__6 _14a\"> </span><span class=\"__6 _487\"></span>.<span class=\"__6 _14a\"> </span>28.<span class=\"__6 _484\"></span> BOKSL<span class=\"__6 _484\"></span>UTSDISPOSITIONER<span class=\"__6 _14a\"> </span>MODERBOLAGET<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _a0_3\"> </span><span class=\"ls8_6 ws7_6\">2022<span class=\"__6 _14a\"> </span></span>L\u00e4mnade koncernbidrag<span class=\"__6 _e6_1\"> </span><span class=\"ls1d_6 ws18_6\">-1 5<span class=\"__6 _485\"></span>0<span class=\"__6 _485\"></span>0<span class=\"__6 _a8_2\"> </span><span class=\"ls2_6 ws2_6\">-3 15<span class=\"__6 _485\"></span>0<span class=\"__6 _14a\"> </span></span></span>Avskrivning ut\u00f6ver plan<span class=\"__6 _e7_1\"> </span><span class=\"ls2_6 ws2_6\">4<span class=\"__6 _d6_2\"> </span><span class=\"ls1c_6 ws17_6\">11 </span></span>T<span class=\"__6 _487\"></span>otalt <span class=\"__6 _e8_1\"> </span><span class=\"lsb_6 wsa_6\">-1 496<span class=\"__6 _ba_1\"> </span><span class=\"ls2_6 ws2_6\">-3 193<span class=\"__6 _14a\"> </span></span></span>29<span class=\"__6 _484\"></span>. AN<span class=\"__6 _485\"></span>D<span class=\"__6 _485\"></span>EL<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>R I KON<span class=\"__6 _485\"></span>CE<span class=\"__6 _485\"></span>RN<span class=\"__6 _485\"></span>B<span class=\"__6 _485\"></span>OL<span class=\"__6 _490\"></span>AG<span class=\"__6 _14a\"> </span>Moderbolagets aktieinnehav<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _14a\"> </span>ORGAN<span class=\"__6 _485\"></span>ISA<span class=\"__6 _487\"></span>TIO<span class=\"__6 _485\"></span>NS-<span class=\"__6 _14a\"> </span>NUMMER<span class=\"__6 _14a\"> </span>ANT<span class=\"__6 _501\"></span>AL<span class=\"__6 _484\"></span> <span class=\"__6 _486\"></span><span class=\"ls2_6 ws2_6\"> </span>ANDELAR<span class=\"__6 _14a\"> </span>BOKF\u00d6<span class=\"__6 _485\"></span>RT<span class=\"__6 _487\"></span> <span class=\"__6 _e9_1\"></span><span class=\"ls2_6 ws2_6\"> </span>V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _ca_2\"> </span><span class=\"lse_6 wsd_6\">S<span class=\"__6 _490\"></span>\u00c4T<span class=\"__6 _485\"></span>E<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>veri<span class=\"__6 _485\"></span>ge A<span class=\"__6 _485\"></span>B<span class=\"__6 _ea_1\"> </span><span class=\"lsd_6 wsc_6\">5<span class=\"__6 _485\"></span>5<span class=\"__6 _485\"></span>61<span class=\"__6 _485\"></span>51<span class=\"__6 _485\"></span>-<span class=\"__6 _485\"></span>2<span class=\"__6 _485\"></span>3<span class=\"__6 _485\"></span>76<span class=\"__6 _485\"></span> <span class=\"__6 _512\"> </span></span>1 250 <span class=\"__6 _546\"> </span><span class=\"ls11_6 ws10_6\">2<span class=\"__6 _490\"></span>0<span class=\"__6 _485\"></span>0<span class=\"__6 _485\"></span>,1<span class=\"__6 _488\"> </span><span class=\"ls4a_6 ws4c_5\">Sto<span class=\"__6 _485\"></span>c<span class=\"__6 _485\"></span>k<span class=\"__6 _485\"></span>ho<span class=\"__6 _485\"></span>lm<span class=\"__6 _14a\"> </span></span></span>All i<span class=\"__6 _485\"></span>n Eque<span class=\"__6 _485\"></span>strian A<span class=\"__6 _485\"></span>I<span class=\"__6 _485\"></span>E AB <span class=\"__6 _eb_1\"> </span><span class=\"ls6_6 ws5_6\">556023-<span class=\"__6 _487\"></span>1663 <span class=\"__6 _5e_5\"> </span><span class=\"ls2_6 ws2_6\">1 1<span class=\"__6 _485\"></span>50 <span class=\"__6 _2d_6\"> </span><span class=\"ls55_5 ws5b_5\">30,6<span class=\"__6 _561\"> </span><span class=\"ls4a_6 ws4c_5\">S<span class=\"__6 _485\"></span>toc<span class=\"__6 _485\"></span>k<span class=\"__6 _485\"></span>h<span class=\"__6 _485\"></span>ol<span class=\"__6 _485\"></span>m<span class=\"__6 _14a\"> </span></span></span></span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz G<span class=\"__6 _485\"></span>BC A<span class=\"__6 _485\"></span>B<span class=\"__6 _ec_1\"> </span><span class=\"ls14_6 ws13_6\">556070<span class=\"__6 _485\"></span>-1715 <span class=\"__6 _d2_2\"> </span></span>2 37<span class=\"__6 _485\"></span>9<span class=\"__6 _512\"> </span><span class=\"ls6_6 ws5_6\">563,3<span class=\"__6 _561\"> </span><span class=\"ls4a_6 ws4c_5\">S<span class=\"__6 _485\"></span>to<span class=\"__6 _485\"></span>ck<span class=\"__6 _485\"></span>h<span class=\"__6 _485\"></span>o<span class=\"__6 _485\"></span>lm<span class=\"__6 _14a\"> </span></span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz I<span class=\"__6 _485\"></span>nternation<span class=\"__6 _485\"></span>al B<span class=\"__6 _485\"></span>.<span class=\"__6 _484\"></span>V<span class=\"__6 _487\"></span>.<span class=\"__6 _516\"> </span>40 <span class=\"__6 _1d_5\"> </span><span class=\"ls11_6 ws10_6\">0,1<span class=\"__6 _569\"> </span><span class=\"ls1_6 ws1_6\">Nederl\u00e4nd<span class=\"__6 _485\"></span>erna<span class=\"__6 _14a\"> </span></span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz I<span class=\"__6 _485\"></span>ndia P<span class=\"__6 _485\"></span>rivate Ltd<span class=\"__6 _ed_1\"> </span>8 650 0<span class=\"__6 _485\"></span>0<span class=\"__6 _485\"></span>0 <span class=\"__6 _515\"> </span><span class=\"ls2b_6 ws28_6\">12,<span class=\"__6 _485\"></span>5<span class=\"__6 _d2_2\"> </span><span class=\"ls5_6 ws4_6\">Indien<span class=\"__6 _14a\"> </span></span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz J<span class=\"__6 _485\"></span>apan K<span class=\"__6 _485\"></span>K<span class=\"__6 _5f_5\"> </span>99 <span class=\"__6 _531\"> </span><span class=\"ls1c_6 ws17_6\">11<span class=\"__6 _485\"></span>,7<span class=\"__6 _546\"> </span><span class=\"ls1_6 ws1_6\">Japan<span class=\"__6 _14a\"> </span></span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz I<span class=\"__6 _485\"></span>nternation<span class=\"__6 _485\"></span>al A<span class=\"__6 _485\"></span>B<span class=\"__6 _ee_1\"> </span><span class=\"ls27_6 ws24_6\">556<span class=\"__6 _484\"></span>782-4890<span class=\"__6 _537\"> </span><span class=\"ls7_6 ws6_6\">1 000<span class=\"__6 _3f_5\"> </span><span class=\"ls11_6 ws10_6\">0<span class=\"__6 _485\"></span>,1<span class=\"__6 _e_6\"> </span><span class=\"ls4a_6 ws4c_5\">S<span class=\"__6 _485\"></span>to<span class=\"__6 _485\"></span>ck<span class=\"__6 _485\"></span>h<span class=\"__6 _485\"></span>o<span class=\"__6 _485\"></span>lm<span class=\"__6 _14a\"> </span></span></span></span></span>H &amp; M Fash<span class=\"__6 _485\"></span>ion A<span class=\"__6 _485\"></span>B<span class=\"__6 _520\"> </span><span class=\"ls27_6 ws24_6\">556922-<span class=\"__6 _487\"></span>7878<span class=\"__6 _5d_5\"> </span><span class=\"ls2_6 ws2_6\">5<span class=\"__6 _485\"></span>0 00<span class=\"__6 _485\"></span>1<span class=\"__6 _543\"> </span><span class=\"ls11_6 ws10_6\">3<span class=\"__6 _490\"></span>0<span class=\"__6 _485\"></span>0<span class=\"__6 _485\"></span>,1<span class=\"__6 _e_6\"> </span><span class=\"ls4a_6 ws4c_5\">S<span class=\"__6 _485\"></span>to<span class=\"__6 _485\"></span>ck<span class=\"__6 _485\"></span>h<span class=\"__6 _485\"></span>o<span class=\"__6 _485\"></span>lm<span class=\"__6 _14a\"> </span></span></span></span></span>H &amp; M Fina<span class=\"__6 _485\"></span>nce A<span class=\"__6 _485\"></span>B<span class=\"__6 _ef_1\"> </span><span class=\"ls10_6 wsf_6\">559<span class=\"__6 _485\"></span>159<span class=\"__6 _485\"></span>-<span class=\"__6 _484\"></span>70<span class=\"__6 _485\"></span>90<span class=\"__6 _4a_6\"> </span><span class=\"ls2_6 ws2_6\">50 0<span class=\"__6 _485\"></span>00 <span class=\"__6 _1d_5\"> </span><span class=\"ls11_6 ws10_6\">0<span class=\"__6 _485\"></span>,1<span class=\"__6 _e_6\"> </span><span class=\"ls4a_6 ws4c_5\">S<span class=\"__6 _485\"></span>toc<span class=\"__6 _485\"></span>k<span class=\"__6 _485\"></span>h<span class=\"__6 _485\"></span>ol<span class=\"__6 _485\"></span>m<span class=\"__6 _14a\"> </span></span></span></span></span>Store Len<span class=\"__6 _485\"></span>s AB<span class=\"__6 _f0_1\"> </span><span class=\"ls43_6 ws44_6\">5<span class=\"__6 _485\"></span>5<span class=\"__6 _485\"></span>9<span class=\"__6 _490\"></span>274<span class=\"__6 _490\"></span>-<span class=\"__6 _490\"></span>69<span class=\"__6 _485\"></span>3<span class=\"__6 _490\"></span>6<span class=\"__6 _564\"> </span></span>25 00<span class=\"__6 _485\"></span>0 <span class=\"__6 _531\"> </span><span class=\"ls13_6 ws12_6\">0,0<span class=\"__6 _d_5\"> </span><span class=\"ls4a_6 ws4c_5\">Sto<span class=\"__6 _485\"></span>c<span class=\"__6 _485\"></span>k<span class=\"__6 _485\"></span>ho<span class=\"__6 _485\"></span>lm<span class=\"__6 _14a\"> </span></span></span>H &amp; M Fina<span class=\"__6 _485\"></span>nce B<span class=\"__6 _485\"></span>V<span class=\"__6 _f1_1\"> </span>50 0<span class=\"__6 _485\"></span>00 <span class=\"__6 _510\"> </span><span class=\"ls13_6 ws12_6\">0,5<span class=\"__6 _8e_3\"> </span><span class=\"ls1_6 ws1_6\">Nede<span class=\"__6 _485\"></span>rl\u00e4nderna<span class=\"__6 _14a\"> </span></span></span>T<span class=\"__6 _487\"></span>otalt<span class=\"__6 _f2_1\"> </span><span class=\"ls2_6 ws2_6\">1 119,<span class=\"__6 _484\"></span>1<span class=\"__6 _14a\"> </span></span>Dotterbolagens aktieinneha<span class=\"__6 _484\"></span>v<span class=\"__6 _14a\"> </span>Hel\u00e4gda dotterbolag.<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _f3_1\"> </span><span class=\"ls54_5 ws5c_5\">ORG.<span class=\"__6 _484\"></span> NUMMER<span class=\"__6 _f4_1\"> </span><span class=\"lse_6 wsd_6\">S<span class=\"__6 _490\"></span>\u00c4T<span class=\"__6 _485\"></span>E<span class=\"__6 _14a\"> </span></span></span>H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; M<span class=\"__6 _485\"></span>auri<span class=\"__6 _485\"></span>tz AS<span class=\"__6 _f5_1\"> </span><span class=\"ls3_6 ws3_6\">Norge </span>H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; M<span class=\"__6 _485\"></span>auri<span class=\"__6 _485\"></span>tz A<span class=\"__6 _485\"></span>/S<span class=\"__6 _f6_1\"> </span><span class=\"ls13_6 ws12_6\">Danmark </span>H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; M<span class=\"__6 _485\"></span>aur<span class=\"__6 _485\"></span>itz U<span class=\"__6 _485\"></span>K Lt<span class=\"__6 _487\"></span>d<span class=\"__6 _f7_1\"> </span><span class=\"ls30_6 ws2e_6\">Storbritannien </span>H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z U<span class=\"__6 _485\"></span>K Se<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>vic<span class=\"__6 _485\"></span>es Lt<span class=\"__6 _484\"></span>d<span class=\"__6 _f8_1\"> </span><span class=\"ls30_6 ws2e_6\">Storbritannien </span>H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; M<span class=\"__6 _485\"></span>auri<span class=\"__6 _485\"></span>tz AG<span class=\"__6 _f9_1\"> </span><span class=\"ls1c_6 ws17_6\">Sc<span class=\"__6 _485\"></span>hweiz </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz B<span class=\"__6 _485\"></span>.<span class=\"__6 _484\"></span>V<span class=\"__6 _484\"></span>. &amp; Co. KG<span class=\"__6 _fa_1\"> </span><span class=\"ls1_6 ws1_6\">T<span class=\"__6 _501\"></span>ys<span class=\"__6 _485\"></span>kland </span>Imp<span class=\"__6 _485\"></span>uls GmbH<span class=\"__6 _fb_1\"> </span><span class=\"ls1_6 ws1_6\">T<span class=\"__6 _501\"></span>ys<span class=\"__6 _485\"></span>kland </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz L<span class=\"__6 _485\"></span>ogi<span class=\"__6 _485\"></span>stik A<span class=\"__6 _485\"></span>B Co<span class=\"__6 _485\"></span>. K<span class=\"__6 _484\"></span>G<span class=\"__6 _fc_1\"> </span><span class=\"ls1_6 ws1_6\">T<span class=\"__6 _501\"></span>ys<span class=\"__6 _485\"></span>kland </span>&amp; Othe<span class=\"__6 _485\"></span>r Storie<span class=\"__6 _485\"></span>s A<span class=\"__6 _485\"></span>B &amp; Co. <span class=\"__6 _485\"></span>K<span class=\"__6 _484\"></span>G<span class=\"__6 _484\"></span> <span class=\"__6 _487\"></span>Germ<span class=\"__6 _484\"></span>a<span class=\"__6 _484\"></span>n<span class=\"__6 _484\"></span>y<span class=\"__6 _fa_1\"> </span><span class=\"ls1_6 ws1_6\">T<span class=\"__6 _501\"></span>ysk<span class=\"__6 _485\"></span>land </span>H &amp; M New B<span class=\"__6 _485\"></span>usin<span class=\"__6 _485\"></span>es<span class=\"__6 _485\"></span>s AB &amp; C<span class=\"__6 _485\"></span>o. KG Germany<span class=\"__6 _fd_1\"> </span><span class=\"ls1_6 ws1_6\">T<span class=\"__6 _501\"></span>ys<span class=\"__6 _485\"></span>kland </span>H &amp; M Ser<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>ice<span class=\"__6 _485\"></span>s Ge<span class=\"__6 _485\"></span>rmany A<span class=\"__6 _485\"></span>B &amp; Co<span class=\"__6 _485\"></span>. K<span class=\"__6 _484\"></span>G<span class=\"__6 _fe_1\"> </span><span class=\"ls1_6 ws1_6\">T<span class=\"__6 _501\"></span>ys<span class=\"__6 _485\"></span>kland </span>Sellhelp Gmb<span class=\"__6 _485\"></span>H <span class=\"__6 _ff_1\"> </span>T<span class=\"__6 _501\"></span>ys<span class=\"__6 _485\"></span>kland<span class=\"__6 _14a\"> </span>H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z H<span class=\"__6 _485\"></span>old<span class=\"__6 _485\"></span>ing B.<span class=\"__6 _484\"></span>V<span class=\"__6 _501\"></span>.<span class=\"__6 _584\"> </span><span class=\"ls1_6 ws1_6\">Nede<span class=\"__6 _485\"></span>rl\u00e4nderna </span>H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; <span class=\"__6 _485\"></span>Mau<span class=\"__6 _485\"></span>ritz N<span class=\"__6 _485\"></span>ether<span class=\"__6 _485\"></span>land<span class=\"__6 _485\"></span>s B.<span class=\"__6 _487\"></span>V<span class=\"__6 _484\"></span>.<span class=\"__6 _585\"> </span><span class=\"ls1_6 ws1_6\">Nede<span class=\"__6 _485\"></span>rl\u00e4nderna </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Ma<span class=\"__6 _485\"></span>urit<span class=\"__6 _485\"></span>z Man<span class=\"__6 _485\"></span>agem<span class=\"__6 _485\"></span>ent B.<span class=\"__6 _484\"></span>V<span class=\"__6 _501\"></span>.<span class=\"__6 _586\"> </span><span class=\"ls1_6 ws1_6\">Nede<span class=\"__6 _485\"></span>rl\u00e4nderna </span>H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z Se<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>vic<span class=\"__6 _485\"></span>es <span class=\"__6 _485\"></span>B.<span class=\"__6 _487\"></span>V<span class=\"__6 _487\"></span>.<span class=\"__6 _fc_1\"> </span><span class=\"ls1_6 ws1_6\">Nederl\u00e4nd<span class=\"__6 _485\"></span>erna </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz B<span class=\"__6 _485\"></span>el<span class=\"__6 _485\"></span>gium NV<span class=\"__6 _587\"> </span><span class=\"ls5_6 ws4_6\">Belgien<span class=\"__6 _14a\"> </span></span>2023<span class=\"__6 _f3_1\"> </span><span class=\"ls54_5 ws5c_5\">ORG.<span class=\"__6 _484\"></span> NUMMER<span class=\"__6 _f4_1\"> </span><span class=\"lse_6 wsd_6\">S<span class=\"__6 _490\"></span>\u00c4T<span class=\"__6 _485\"></span>E<span class=\"__6 _14a\"> </span></span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz <span class=\"__6 _485\"></span>Log<span class=\"__6 _485\"></span>istic<span class=\"__6 _485\"></span>s NV<span class=\"__6 _588\"> </span><span class=\"ls5_6 ws4_6\">Belgien<span class=\"__6 _14a\"> </span></span>H &amp; M NB B<span class=\"__6 _485\"></span>el<span class=\"__6 _485\"></span>gium N<span class=\"__6 _485\"></span>V<span class=\"__6 _589\"> </span><span class=\"ls5_6 ws4_6\">Belgien<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz G<span class=\"__6 _485\"></span>es<span class=\"__6 _485\"></span>mb<span class=\"__6 _485\"></span>H<span class=\"__6 _590\"> </span><span class=\"ls24_6 ws20_6\">\u00d6s<span class=\"__6 _485\"></span>ter<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>ike </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz O<span class=\"__6 _485\"></span>y<span class=\"__6 _591\"> </span><span class=\"ls1_6 ws1_6\">Finland </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>AR<span class=\"__6 _485\"></span>L<span class=\"__6 _592\"> </span>Frank<span class=\"__6 _485\"></span>rike H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz Lo<span class=\"__6 _485\"></span>gis<span class=\"__6 _485\"></span>tic<span class=\"__6 _485\"></span>s GB<span class=\"__6 _485\"></span>C Franc<span class=\"__6 _485\"></span>e<span class=\"__6 _593\"> </span>Frank<span class=\"__6 _485\"></span>rike H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz L<span class=\"__6 _485\"></span>P<span class=\"__6 _10a_1\"> </span>US<span class=\"__6 _485\"></span>A H &amp; M Se<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>vic<span class=\"__6 _485\"></span>es U<span class=\"__6 _485\"></span>S In<span class=\"__6 _485\"></span>c.<span class=\"__6 _10b_1\"> </span>US<span class=\"__6 _485\"></span>A H&amp;M Retai<span class=\"__6 _485\"></span>l US<span class=\"__6 _485\"></span>A In<span class=\"__6 _485\"></span>c.<span class=\"__6 _ff_1\"> </span>U<span class=\"__6 _485\"></span>SA H&amp;M Fashion Inc.<span class=\"__6 _10c_1\"> </span><span class=\"ls2_6 ws2_6\">US<span class=\"__6 _485\"></span>A </span>He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>L<span class=\"__6 _10d_1\"> </span><span class=\"ls1_6 ws1_6\">Spanien </span>He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>ice<span class=\"__6 _485\"></span>s SL<span class=\"__6 _10e_1\"> </span><span class=\"ls1_6 ws1_6\">Spanien </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz s<span class=\"__6 _485\"></span>p. z o.<span class=\"__6 _485\"></span>o.<span class=\"__6 _10f_1\"> </span><span class=\"ls5_6 ws4_6\">Polen<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz Lo<span class=\"__6 _485\"></span>gis<span class=\"__6 _485\"></span>tic<span class=\"__6 _485\"></span>s sp. z o<span class=\"__6 _485\"></span>.o.<span class=\"__6 _594\"> </span><span class=\"ls5_6 ws4_6\">Polen<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz Lo<span class=\"__6 _485\"></span>gis<span class=\"__6 _485\"></span>tic<span class=\"__6 _485\"></span>s 1 sp. z o<span class=\"__6 _485\"></span>.o.<span class=\"__6 _595\"> </span><span class=\"ls5_6 ws4_6\">Polen<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz CZ<span class=\"__6 _485\"></span>, s<span class=\"__6 _485\"></span>.r.o.<span class=\"__6 _596\"> </span><span class=\"ls2d_6 ws2a_6\">Tjeckien </span>H&amp;M S<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>ice<span class=\"__6 _485\"></span>s CZ s.<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>.o.<span class=\"__6 _597\"> </span><span class=\"ls2d_6 ws2a_6\">Tjeckien<span class=\"__6 _14a\"> </span></span>He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz L<span class=\"__6 _485\"></span>da<span class=\"__6 _598\"> </span>Por<span class=\"__6 _485\"></span>tugal H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>.l.<span class=\"__6 _599\"> </span><span class=\"ls1_6 ws1_6\">Italien </span>H &amp; M Se<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>vic<span class=\"__6 _485\"></span>es S<span class=\"__6 _485\"></span>.r.l.<span class=\"__6 _600\"> </span><span class=\"ls1_6 ws1_6\">Italien </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz I<span class=\"__6 _485\"></span>nc<span class=\"__6 _485\"></span>.<span class=\"__6 _601\"> </span><span class=\"ls1_6 ws1_6\">Kanada<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz d<span class=\"__6 _485\"></span>.o.<span class=\"__6 _485\"></span>o.<span class=\"__6 _602\"> </span><span class=\"ls5_6 ws4_6\">Slovenien<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz (<span class=\"__6 _485\"></span>Irel<span class=\"__6 _485\"></span>and) Ltd<span class=\"__6 _603\"> </span><span class=\"ls1_6 ws1_6\">Irland<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz Kf<span class=\"__6 _485\"></span>t<span class=\"__6 _11a\"> </span><span class=\"ls13_6 ws12_6\">Ungern<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz (<span class=\"__6 _485\"></span>Far Ea<span class=\"__6 _485\"></span>st<span class=\"__6 _485\"></span>) Ltd<span class=\"__6 _11b\"> </span><span class=\"ls2a_6 ws27_6\">Hongkong </span>Puls T<span class=\"__6 _484\"></span>rading Fa<span class=\"__6 _485\"></span>r East Ltd<span class=\"__6 _11c\"> </span><span class=\"ls2a_6 ws27_6\">Hongkong </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz H<span class=\"__6 _485\"></span>ol<span class=\"__6 _485\"></span>ding A<span class=\"__6 _485\"></span>sia Ltd<span class=\"__6 _11d\"> </span><span class=\"ls2a_6 ws27_6\">Hongkong </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz Ltd<span class=\"__6 _11e\"> </span><span class=\"ls2a_6 ws27_6\">Hongkong </span>He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz (<span class=\"__6 _485\"></span>Sh<span class=\"__6 _485\"></span>angh<span class=\"__6 _485\"></span>ai) C<span class=\"__6 _485\"></span>omm<span class=\"__6 _485\"></span>ercia<span class=\"__6 _485\"></span>l Co Ltd<span class=\"__6 _11f\"> </span>Ki<span class=\"__6 _485\"></span>na H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz (<span class=\"__6 _485\"></span>Sh<span class=\"__6 _485\"></span>angh<span class=\"__6 _485\"></span>ai) T<span class=\"__6 _487\"></span>rad<span class=\"__6 _485\"></span>ing C<span class=\"__6 _485\"></span>o Ltd<span class=\"__6 _604\"> </span>Ki<span class=\"__6 _485\"></span>na H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz (<span class=\"__6 _485\"></span>Sh<span class=\"__6 _485\"></span>angh<span class=\"__6 _485\"></span>ai) C<span class=\"__6 _485\"></span>orp<span class=\"__6 _485\"></span>oratio<span class=\"__6 _485\"></span>n Ser<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>ic<span class=\"__6 _485\"></span>e Co<span class=\"__6 _485\"></span>.,<span class=\"__6 _485\"></span>Ltd<span class=\"__6 _605\"> </span><span class=\"ls2f_6 ws2d_6\">Kina<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>K s<span class=\"__6 _485\"></span>.r.o.<span class=\"__6 _606\"> </span>Slo<span class=\"__6 _485\"></span>vaki<span class=\"__6 _485\"></span>en H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>A<span class=\"__6 _607\"> </span><span class=\"ls1_6 ws1_6\">Grekland </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz L<span class=\"__6 _485\"></span>LC<span class=\"__6 _608\"> </span><span class=\"ls1_6 ws1_6\">Rys<span class=\"__6 _485\"></span>sland </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz T<span class=\"__6 _485\"></span>R T<span class=\"__6 _487\"></span>eks<span class=\"__6 _485\"></span>til Ltd Sirketi<span class=\"__6 _fd_1\"> </span><span class=\"ls56_5 ws61_5\">T\u00fc<span class=\"__6 _485\"></span>rk<span class=\"__6 _485\"></span>iye </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz Ltd<span class=\"__6 _607\"> </span><span class=\"ls24_6 ws20_6\">Syd<span class=\"__6 _485\"></span>ko<span class=\"__6 _485\"></span>rea </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>R<span class=\"__6 _485\"></span>L<span class=\"__6 _609\"> </span><span class=\"ls30_6 ws2e_6\">Rum\u00e4nien </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz R<span class=\"__6 _485\"></span>O Se<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>vic<span class=\"__6 _485\"></span>es S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>R<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>L<span class=\"__6 _485\"></span>.<span class=\"__6 _610\"> </span><span class=\"ls30_6 ws2e_6\">Rum\u00e4nien<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz d<span class=\"__6 _485\"></span>.o.<span class=\"__6 _485\"></span>o. <span class=\"__6 _611\"> </span><span class=\"ls1b_6 ws23_6\">K<span class=\"__6 _485\"></span>roati<span class=\"__6 _485\"></span>en </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz P<span class=\"__6 _485\"></span>TE Ltd<span class=\"__6 _612\"> </span><span class=\"ls3_6 ws3_6\">Singapor<span class=\"__6 _484\"></span>e </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz EO<span class=\"__6 _485\"></span>OD<span class=\"__6 _613\"> </span><span class=\"ls30_6 ws2e_6\">Bulgarien<span class=\"__6 _14a\"> </span></span>Weekday Bra<span class=\"__6 _485\"></span>nds A<span class=\"__6 _485\"></span>B<span class=\"__6 _12a\"> </span><span class=\"ls6_6 ws5_6\">5566<span class=\"__6 _487\"></span>75-8438<span class=\"__6 _12b\"> </span><span class=\"ls1a_6 ws3a_6\">Sver<span class=\"__6 _485\"></span>ige<span class=\"__6 _14a\"> </span></span></span>Singular AB<span class=\"__6 _12c\"> </span><span class=\"ls10_6 wsf_6\">559<span class=\"__6 _485\"></span>2<span class=\"__6 _485\"></span>26-1<span class=\"__6 _485\"></span>6<span class=\"__6 _485\"></span>47<span class=\"__6 _12b\"> </span><span class=\"ls1a_6 ws3a_6\">Sveri<span class=\"__6 _485\"></span>ge<span class=\"__6 _14a\"> </span></span></span>WLC Ho<span class=\"__6 _485\"></span>ldin<span class=\"__6 _485\"></span>g AB<span class=\"__6 _12d\"> </span><span class=\"ls10_6 wsf_6\">55942<span class=\"__6 _485\"></span>9<span class=\"__6 _485\"></span>-26<span class=\"__6 _485\"></span>40<span class=\"__6 _12b\"> </span><span class=\"ls1a_6 ws3a_6\">S<span class=\"__6 _485\"></span>verig<span class=\"__6 _485\"></span>e<span class=\"__6 _14a\"> </span></span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>A<span class=\"__6 _490\"></span>. de C.<span class=\"__6 _484\"></span>V<span class=\"__6 _484\"></span>.<span class=\"__6 _12e\"> </span><span class=\"ls1d_6 ws18_6\">M<span class=\"__6 _485\"></span>exi<span class=\"__6 _485\"></span>ko </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz M<span class=\"__6 _485\"></span>anag<span class=\"__6 _485\"></span>em<span class=\"__6 _485\"></span>ent S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>. d<span class=\"__6 _485\"></span>e C.<span class=\"__6 _484\"></span>V<span class=\"__6 _484\"></span>.<span class=\"__6 _12c\"> </span><span class=\"ls1d_6 ws18_6\">Mex<span class=\"__6 _485\"></span>iko<span class=\"__6 _14a\"> </span></span>2023<span class=\"__6 _f3_1\"> </span><span class=\"ls54_5 ws5c_5\">ORG.<span class=\"__6 _484\"></span> NUMMER<span class=\"__6 _f4_1\"> </span><span class=\"lse_6 wsd_6\">S<span class=\"__6 _490\"></span>\u00c4T<span class=\"__6 _485\"></span>E<span class=\"__6 _14a\"> </span></span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>icio<span class=\"__6 _485\"></span>s S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>. d<span class=\"__6 _485\"></span>e C.<span class=\"__6 _484\"></span>V<span class=\"__6 _484\"></span>.<span class=\"__6 _12f\"> </span><span class=\"ls1d_6 ws18_6\">M<span class=\"__6 _485\"></span>exi<span class=\"__6 _485\"></span>ko </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>upp<span class=\"__6 _485\"></span>or<span class=\"__6 _485\"></span>t S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>. d<span class=\"__6 _485\"></span>e C.<span class=\"__6 _484\"></span>V<span class=\"__6 _484\"></span>.<span class=\"__6 _614\"> </span><span class=\"ls1d_6 ws18_6\">M<span class=\"__6 _485\"></span>exi<span class=\"__6 _485\"></span>ko </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>IA<span class=\"__6 _615\"> </span>Lettla<span class=\"__6 _485\"></span>nd H &amp; M Retail S<span class=\"__6 _485\"></span>DN B<span class=\"__6 _485\"></span>H<span class=\"__6 _485\"></span>D<span class=\"__6 _616\"> </span><span class=\"ls1_6 ws1_6\">Malaysia </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>pA<span class=\"__6 _f5_1\"> </span>C<span class=\"__6 _485\"></span>hile H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz O<span class=\"__6 _485\"></span>\u00dc<span class=\"__6 _617\"> </span><span class=\"ls1_6 ws1_6\">Estland </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz UA<span class=\"__6 _485\"></span>B<span class=\"__6 _f9_1\"> </span><span class=\"ls5_6 ws4_6\">Li<span class=\"__6 _484\"></span>tauen<span class=\"__6 _484\"></span> </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz d<span class=\"__6 _485\"></span>.o.<span class=\"__6 _485\"></span>o.<span class=\"__6 _618\"> </span><span class=\"ls5_6 ws4_6\">Serbien </span>H and M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es an<span class=\"__6 _485\"></span>d Mau<span class=\"__6 _485\"></span>ritz PY<span class=\"__6 _490\"></span>T L<span class=\"__6 _501\"></span>T<span class=\"__6 _485\"></span>D<span class=\"__6 _fe_1\"> </span>Sydafr<span class=\"__6 _485\"></span>ika H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz P<span class=\"__6 _485\"></span>ty Ltd<span class=\"__6 _606\"> </span><span class=\"ls1_6 ws1_6\">Australien </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>A<span class=\"__6 _490\"></span>.C.<span class=\"__6 _617\"> </span><span class=\"lsb_6 wsa_6\">Peru </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz (<span class=\"__6 _485\"></span>Ma<span class=\"__6 _485\"></span>cau<span class=\"__6 _485\"></span>) Limi<span class=\"__6 _485\"></span>ted<span class=\"__6 _619\"> </span><span class=\"ls5_6 ws4_6\">Indien </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz Reta<span class=\"__6 _485\"></span>il Pri<span class=\"__6 _485\"></span>vate Limited<span class=\"__6 _620\"> </span><span class=\"ls5_6 ws4_6\">Indien </span>CO<span class=\"__6 _485\"></span>S Retail Pr<span class=\"__6 _485\"></span>ivate Lim<span class=\"__6 _485\"></span>ited<span class=\"__6 _621\"> </span><span class=\"ls5_6 ws4_6\">Indien </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz I<span class=\"__6 _485\"></span>N<span class=\"__6 _485\"></span>C<span class=\"__6 _622\"> </span><span class=\"ls1_6 ws1_6\">Filippinerna<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz N<span class=\"__6 _485\"></span>ew Zeala<span class=\"__6 _485\"></span>nd Ltd<span class=\"__6 _623\"> </span>Nya Zee<span class=\"__6 _485\"></span>lan<span class=\"__6 _485\"></span>d H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz C<span class=\"__6 _485\"></span>yp<span class=\"__6 _485\"></span>rus Ltd<span class=\"__6 _12e\"> </span><span class=\"ls13_6 ws12_6\">Cypern<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz K<span class=\"__6 _485\"></span>azak<span class=\"__6 _485\"></span>hsta<span class=\"__6 _485\"></span>n LL<span class=\"__6 _485\"></span>P<span class=\"__6 _13a\"> </span><span class=\"ls1_6 ws1_6\">Kazakstan<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz C<span class=\"__6 _485\"></span>ol<span class=\"__6 _485\"></span>omb<span class=\"__6 _485\"></span>ia S.<span class=\"__6 _490\"></span>A<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>S.<span class=\"__6 _13a\"> </span><span class=\"ls2a_6 ws27_6\">C<span class=\"__6 _485\"></span>olombia<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz I<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>land e<span class=\"__6 _485\"></span>hf<span class=\"__6 _603\"> </span><span class=\"ls1_6 ws1_6\">Island </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz V<span class=\"__6 _485\"></span>ietnam L<span class=\"__6 _485\"></span>LC<span class=\"__6 _13b\"> </span>Vi<span class=\"__6 _485\"></span>etnam H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz G<span class=\"__6 _485\"></span>eo<span class=\"__6 _485\"></span>rgia LLC<span class=\"__6 _13c\"> </span><span class=\"ls19_6 ws2c_6\">Ge<span class=\"__6 _485\"></span>org<span class=\"__6 _485\"></span>ien<span class=\"__6 _485\"></span> </span>He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz U<span class=\"__6 _485\"></span>rug<span class=\"__6 _485\"></span>uay S.<span class=\"__6 _490\"></span>A<span class=\"__6 _485\"></span>.<span class=\"__6 _602\"> </span><span class=\"ls13_6 ws12_6\">Uruguay </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz L<span class=\"__6 _485\"></span>LC<span class=\"__6 _13d\"> </span><span class=\"ls2f_6 ws2d_6\">Ukraina </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz B<span class=\"__6 _485\"></span>el L<span class=\"__6 _485\"></span>LC<span class=\"__6 _13e\"> </span><span class=\"ls1_6 ws1_6\">Belarus </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz B<span class=\"__6 _485\"></span>&amp;H d<span class=\"__6 _485\"></span>.o.o<span class=\"__6 _485\"></span>.<span class=\"__6 _13f\"> </span><span class=\"ls5_6 ws4_6\">Bosnien <span class=\"__6 _485\"></span>H<span class=\"__6 _485\"></span>ercegovin<span class=\"__6 _484\"></span>a </span>H&amp;M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z Kosov<span class=\"__6 _485\"></span>o SH<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>P<span class=\"__6 _487\"></span>.<span class=\"__6 _485\"></span>K<span class=\"__6 _485\"></span>.<span class=\"__6 _624\"> </span><span class=\"ls2b_6 ws28_6\">Kosovo<span class=\"__6 _14a\"> </span></span>H&amp;M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z Alb<span class=\"__6 _485\"></span>ania S<span class=\"__6 _485\"></span>H<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>P<span class=\"__6 _487\"></span>.<span class=\"__6 _485\"></span>K<span class=\"__6 _485\"></span>.<span class=\"__6 _625\"> </span><span class=\"ls1_6 ws1_6\">Albanien<span class=\"__6 _14a\"> </span></span>H&amp;M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z M<span class=\"__6 _485\"></span>K doo<span class=\"__6 _485\"></span>el S<span class=\"__6 _485\"></span>kopje<span class=\"__6 _626\"> </span><span class=\"ls3_6 ws3_6\">Nordmak<span class=\"__6 _484\"></span>edonien<span class=\"__6 _14a\"> </span></span>H&amp;M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z EC S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>.<span class=\"__6 _627\"> </span><span class=\"ls3_6 ws3_6\">Ecuador<span class=\"__6 _14a\"> </span></span>H&amp;M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z LLC <span class=\"__6 _13e\"> </span><span class=\"ls30_6 ws2e_6\">Puer<span class=\"__6 _485\"></span>to<span class=\"__6 _484\"></span> Rico<span class=\"__6 _14a\"> </span></span>Dotterbolag med innehav utan best\u00e4mmande inflytande<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _14a\"> </span>PROC<span class=\"__6 _485\"></span>ENT<span class=\"__6 _485\"></span>UEL<span class=\"__6 _485\"></span>L<span class=\"__6 _487\"></span>T<span class=\"__6 _14a\"> </span>INNEHA<span class=\"__6 _501\"></span>V<span class=\"__6 _500\"> </span><span class=\"ws5c_5\">ORG.<span class=\"__6 _484\"></span> NUMMER<span class=\"__6 _f4_1\"> </span><span class=\"lse_6 wsd_6\">S<span class=\"__6 _490\"></span>\u00c4T<span class=\"__6 _485\"></span>E<span class=\"__6 _14a\"> </span></span></span>Sellhelp A<span class=\"__6 _485\"></span>B<span class=\"__6 _628\"> </span><span class=\"ls13_6 ws12_6\">80,<span class=\"__6 _485\"></span>2<span class=\"__6 _564\"> </span><span class=\"ls1b_6 ws23_6\">5<span class=\"__6 _485\"></span>5<span class=\"__6 _485\"></span>6996<span class=\"__6 _485\"></span>-1260<span class=\"__6 _12b\"> </span><span class=\"ls1a_6 ws3a_6\">S<span class=\"__6 _485\"></span>verig<span class=\"__6 _485\"></span>e<span class=\"__6 _14a\"> </span></span></span></span>H&amp;M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z Bra<span class=\"__6 _485\"></span>zil Im<span class=\"__6 _485\"></span>por<span class=\"__6 _485\"></span>ta<span class=\"__6 _485\"></span>coe<span class=\"__6 _485\"></span>s Ltda. <span class=\"__6 _6c_4\"> </span><span class=\"ls13_6 ws12_6\">80,0<span class=\"__6 _629\"> </span><span class=\"ls1_6 ws1_6\">Brasilien<span class=\"__6 _14a\"> </span></span></span>30.<span class=\"__6 _484\"></span> OBE<span class=\"__6 _484\"></span>SK<span class=\"__6 _485\"></span>A<span class=\"__6 _501\"></span>T<span class=\"__6 _485\"></span>T<span class=\"__6 _501\"></span>ADE RE<span class=\"__6 _484\"></span>SERVE<span class=\"__6 _484\"></span>R<span class=\"__6 _14a\"> </span>MODERBOLAGET<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _aa_2\"> </span><span class=\"ls8_6 ws7_6\">2022<span class=\"__6 _14a\"> </span></span>Avskrivningar ut\u00f6ver plan<span class=\"__6 _582\"> </span><span class=\"ls14_6 ws13_6\">17<span class=\"__6 _d2_2\"> </span><span class=\"ls1e_6 ws19_6\">21<span class=\"__6 _14a\"> </span></span></span>T<span class=\"__6 _487\"></span>otalt <span class=\"__6 _529\"> </span><span class=\"ls5_6 ws4_6\">17<span class=\"__6 _c8_1\"> </span><span class=\"ls58_5 ws50_5\">21<span class=\"__6 _14a\"> </span></span></span>31. E<span class=\"__6 _485\"></span>VEN<span class=\"__6 _485\"></span>TUAL<span class=\"__6 _485\"></span>F\u00d6<span class=\"__6 _485\"></span>RPL<span class=\"__6 _485\"></span>IK<span class=\"__6 _485\"></span>T<span class=\"__6 _485\"></span>ELS<span class=\"__6 _485\"></span>ER<span class=\"__6 _14a\"> </span>Vid redovisning av st\u00e4llda s\u00e4kerhet<span class=\"__6 _484\"></span>er och eventual<span class=\"__6 _484\"></span>f\u00f6rpliktelser till\u00e4mpas IA<span class=\"__6 _485\"></span>S 37 Avs\u00e4t<span class=\"__6 _485\"></span>tning<span class=\"__6 _485\"></span>ar<span class=\"__6 _484\"></span>, eventualf\u00f6r<span class=\"__6 _485\"></span>pli<span class=\"__6 _485\"></span>ktels<span class=\"__6 _485\"></span>er oc<span class=\"__6 _485\"></span>h eventua<span class=\"__6 _485\"></span>ltillg<span class=\"__6 _485\"></span>\u00e5nga<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>.<span class=\"__6 _14a\"> </span>En eventual<span class=\"__6 _485\"></span>f\u00f6rpl<span class=\"__6 _485\"></span>iktel<span class=\"__6 _485\"></span>se red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>as vi<span class=\"__6 _485\"></span>d en m\u00f6<span class=\"__6 _485\"></span>jlig f\u00f6r<span class=\"__6 _485\"></span>pli<span class=\"__6 _485\"></span>ktels<span class=\"__6 _485\"></span>e f\u00f6r vi<span class=\"__6 _485\"></span>lken det \u00e5terst\u00e5r at<span class=\"__6 _485\"></span>t f\u00e5 be<span class=\"__6 _485\"></span>kr\u00e4f<span class=\"__6 _485\"></span>tat om f\u00f6retag<span class=\"__6 _485\"></span>et har en b<span class=\"__6 _485\"></span>efintli<span class=\"__6 _485\"></span>g f\u00f6rp<span class=\"__6 _485\"></span>liktel<span class=\"__6 _485\"></span>se s<span class=\"__6 _485\"></span>om skul<span class=\"__6 _485\"></span>le kunn<span class=\"__6 _485\"></span>a led<span class=\"__6 _485\"></span>a till ett ut<span class=\"__6 _485\"></span>fl<span class=\"__6 _485\"></span>\u00f6d<span class=\"__6 _485\"></span>e av resur<span class=\"__6 _485\"></span>ser. Alternativ<span class=\"__6 _485\"></span>t fi<span class=\"__6 _485\"></span>nns e<span class=\"__6 _485\"></span>n befintlig f\u00f6rp<span class=\"__6 _485\"></span>liktel<span class=\"__6 _485\"></span>se s<span class=\"__6 _485\"></span>om inte uppf<span class=\"__6 _485\"></span>yll<span class=\"__6 _485\"></span>er k<span class=\"__6 _485\"></span>riteri<span class=\"__6 _485\"></span>erna at<span class=\"__6 _485\"></span>t redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s i bala<span class=\"__6 _485\"></span>nsr\u00e4<span class=\"__6 _485\"></span>k<span class=\"__6 _485\"></span>nin<span class=\"__6 _485\"></span>ge<span class=\"__6 _485\"></span>n som av<span class=\"__6 _485\"></span>s\u00e4ttn<span class=\"__6 _485\"></span>ing el<span class=\"__6 _485\"></span>ler a<span class=\"__6 _485\"></span>nnan s<span class=\"__6 _485\"></span>kuld d<span class=\"__6 _485\"></span>\u00e5 det inte \u00e4r troligt at<span class=\"__6 _485\"></span>t ett ut<span class=\"__6 _485\"></span>fl\u00f6<span class=\"__6 _485\"></span>de av resur<span class=\"__6 _485\"></span>se<span class=\"__6 _485\"></span>r komme<span class=\"__6 _485\"></span>r att k<span class=\"__6 _485\"></span>r\u00e4vas f\u00f6r att re<span class=\"__6 _485\"></span>gle<span class=\"__6 _485\"></span>ra f\u00f6rp<span class=\"__6 _485\"></span>liktel<span class=\"__6 _485\"></span>se<span class=\"__6 _485\"></span>n elle<span class=\"__6 _485\"></span>r d\u00e5 inte en tillr\u00e4ckligt tillf\u00f6rlit<span class=\"__6 _484\"></span>lig uppskattning av beloppet kan g\u00f6ras<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>Konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en \u00e4r invo<span class=\"__6 _485\"></span>lve<span class=\"__6 _485\"></span>rad i ol<span class=\"__6 _485\"></span>ika t<span class=\"__6 _485\"></span>ype<span class=\"__6 _485\"></span>r av t<span class=\"__6 _485\"></span>vister m<span class=\"__6 _485\"></span>en b<span class=\"__6 _485\"></span>ed\u00f6<span class=\"__6 _485\"></span>mni<span class=\"__6 _485\"></span>ng \u00e4r att in<span class=\"__6 _485\"></span>gen av d<span class=\"__6 _485\"></span>e nuva<span class=\"__6 _485\"></span>rand<span class=\"__6 _485\"></span>e tv<span class=\"__6 _485\"></span>ister<span class=\"__6 _485\"></span>na komm<span class=\"__6 _485\"></span>er att h<span class=\"__6 _485\"></span>a n\u00e5go<span class=\"__6 _485\"></span>n v\u00e4se<span class=\"__6 _485\"></span>ntlig p\u00e5verkan p\u00e5<span class=\"__6 _484\"></span> koncernens result<span class=\"__6 _484\"></span>at. F\u00f6r in<span class=\"__6 _484\"></span>format<span class=\"__6 _484\"></span>ion g\u00e4llande skatt<span class=\"__6 _484\"></span>e tv<span class=\"__6 _485\"></span>ister, se not 12.<span class=\"__6 _14a\"> </span>V<span class=\"__6 _484\"></span>are sig k<span class=\"__6 _484\"></span>oncernen eller mo<span class=\"__6 _485\"></span>derbolag<span class=\"__6 _485\"></span>et har n\u00e5gr<span class=\"__6 _484\"></span>a st\u00e4llda s\u00e4kerhet<span class=\"__6 _484\"></span>er<span class=\"__6 _487\"></span>.<span class=\"__6 _14a\"> </span>MODERBOLAGET<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _aa_2\"> </span><span class=\"ls8_6 ws7_6\">2022<span class=\"__6 _14a\"> </span></span>Mod<span class=\"__6 _485\"></span>erbolagsgarantier f\u00f6r hyre<span class=\"__6 _485\"></span>skont<span class=\"__6 _485\"></span>rak<span class=\"__6 _485\"></span>t<span class=\"__6 _630\"> </span><span class=\"ls2_6 ws2_6\">12 29<span class=\"__6 _485\"></span>2<span class=\"__6 _488\"> </span>12 6<span class=\"__6 _485\"></span>87<span class=\"__6 _14a\"> </span></span>Logistik<span class=\"__6 _631\"> </span><span class=\"lsd_6 wsc_6\">2<span class=\"__6 _485\"></span> 7<span class=\"__6 _490\"></span>76<span class=\"__6 _9b_2\"> </span><span class=\"ls2_6 ws2_6\">2 835<span class=\"__6 _14a\"> </span></span></span>Solcellsparker<span class=\"__6 _632\"> </span><span class=\"lsb_6 wsa_6\">520<span class=\"__6 _530\"> </span><span class=\"ls10_6 wsf_6\">260<span class=\"__6 _485\"></span> </span></span>T<span class=\"__6 _487\"></span>otalt <span class=\"__6 _633\"> </span><span class=\"ls2_6 ws2_6\">15 5<span class=\"__6 _485\"></span>88<span class=\"__6 _561\"> </span>15 7<span class=\"__6 _485\"></span>82<span class=\"__6 _14a\"> </span></span>32.<span class=\"__6 _484\"></span> R\u00c4<span class=\"__6 _485\"></span>NTEINT<span class=\"__6 _501\"></span>\u00c4K<span class=\"__6 _485\"></span>TER, R\u00c4NTEKOS<span class=\"__6 _484\"></span>TNADER<span class=\"__6 _14a\"> </span>OCH<span class=\"__6 _484\"></span> LIKNANDE RE<span class=\"__6 _484\"></span>SUL<span class=\"__6 _501\"></span>T<span class=\"__6 _501\"></span>A<span class=\"__6 _487\"></span>TPOST<span class=\"__6 _484\"></span>ER<span class=\"__6 _14a\"> </span>Mo<span class=\"__6 _485\"></span>der<span class=\"__6 _485\"></span>bo<span class=\"__6 _485\"></span>lagets r\u00e4<span class=\"__6 _485\"></span>nteint\u00e4kter o<span class=\"__6 _485\"></span>ch li<span class=\"__6 _485\"></span>kna<span class=\"__6 _485\"></span>nde res<span class=\"__6 _485\"></span>ultatp<span class=\"__6 _485\"></span>oster utg\u00f6<span class=\"__6 _485\"></span>rs av  <span class=\"__6 _486\"></span>r\u00e4nteint\u00e4k<span class=\"__6 _485\"></span>ter MS<span class=\"__6 _485\"></span>EK 28<span class=\"__6 _485\"></span>0 (<span class=\"__6 _485\"></span>7) s<span class=\"__6 _485\"></span>amt om<span class=\"__6 _485\"></span>r\u00e4k<span class=\"__6 _485\"></span>ning<span class=\"__6 _485\"></span>sef<span class=\"__6 _485\"></span>fekter p<span class=\"__6 _485\"></span>\u00e5 fordrin<span class=\"__6 _485\"></span>gar o<span class=\"__6 _485\"></span>ch skul<span class=\"__6 _485\"></span>der f<span class=\"__6 _485\"></span>r\u00e5n konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>bol<span class=\"__6 _485\"></span>ag M<span class=\"__6 _485\"></span>SE<span class=\"__6 _485\"></span>K 0 (2<span class=\"__6 _485\"></span>1)<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Mo<span class=\"__6 _485\"></span>der<span class=\"__6 _485\"></span>bo<span class=\"__6 _485\"></span>lagets r\u00e4<span class=\"__6 _485\"></span>ntekostnad<span class=\"__6 _485\"></span>er o<span class=\"__6 _485\"></span>ch lik<span class=\"__6 _485\"></span>nan<span class=\"__6 _485\"></span>de res<span class=\"__6 _485\"></span>ultatpo<span class=\"__6 _485\"></span>ster utg\u00f6r<span class=\"__6 _485\"></span>s av r\u00e4ntekostna<span class=\"__6 _485\"></span>der M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK -26<span class=\"__6 _484\"></span>7 (-123) samt o<span class=\"__6 _485\"></span>mr\u00e4k<span class=\"__6 _485\"></span>ning<span class=\"__6 _485\"></span>sef<span class=\"__6 _485\"></span>fekter p<span class=\"__6 _485\"></span>\u00e5 ford<span class=\"__6 _485\"></span> ring<span class=\"__6 _485\"></span>ar oc<span class=\"__6 _485\"></span>h skul<span class=\"__6 _485\"></span>der f<span class=\"__6 _485\"></span>r\u00e5n konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>bol<span class=\"__6 _485\"></span>ag M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 1 (0)<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>33.<span class=\"__6 _484\"></span> H\u00c4NDELSE<span class=\"__6 _484\"></span>R<span class=\"__6 _484\"></span> EFTE<span class=\"__6 _484\"></span>R<span class=\"__6 _484\"></span> BALANSDA<span class=\"__6 _487\"></span>GEN<span class=\"__6 _14a\"> </span>Den 3<span class=\"__6 _485\"></span>1 janua<span class=\"__6 _485\"></span>ri 2024 val<span class=\"__6 _485\"></span>de H<span class=\"__6 _485\"></span>ele<span class=\"__6 _485\"></span>na He<span class=\"__6 _485\"></span>lme<span class=\"__6 _485\"></span>rs<span class=\"__6 _485\"></span>son at<span class=\"__6 _485\"></span>t l\u00e4mn<span class=\"__6 _485\"></span>a vd<span class=\"__6 _485\"></span> ro<span class=\"__6 _485\"></span>lle<span class=\"__6 _485\"></span>n oc<span class=\"__6 _485\"></span>h H&amp;M<span class=\"__6 _485\"></span>-kon<span class=\"__6 _485\"></span>cer<span class=\"__6 _485\"></span>nen<span class=\"__6 _485\"></span>. St<span class=\"__6 _485\"></span>yrel<span class=\"__6 _485\"></span>sen ut<span class=\"__6 _485\"></span>s\u00e5g Da<span class=\"__6 _485\"></span>niel Er<span class=\"__6 _490\"></span>v\u00e9r<span class=\"__6 _487\"></span>, a<span class=\"__6 _485\"></span>nsva<span class=\"__6 _485\"></span>rig f\u00f6r var<span class=\"__6 _485\"></span>u<span class=\"__6 _485\"></span> m\u00e4rket H&amp;M<span class=\"__6 _485\"></span>, ti<span class=\"__6 _485\"></span>ll ny vd och ko<span class=\"__6 _485\"></span>nce<span class=\"__6 _485\"></span>rnc<span class=\"__6 _485\"></span>hef f\u00f6r H&amp;<span class=\"__6 _485\"></span>M-<span class=\"__6 _485\"></span>konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en m<span class=\"__6 _485\"></span>ed  omede<span class=\"__6 _485\"></span>lbar <span class=\"__6 _a7_2\"> </span>verkan. Den 25 feb<span class=\"__6 _485\"></span>rua<span class=\"__6 _485\"></span>ri 2024 me<span class=\"__6 _485\"></span>dde<span class=\"__6 _485\"></span>lad<span class=\"__6 _485\"></span>e sty<span class=\"__6 _485\"></span>rels<span class=\"__6 _485\"></span>en f\u00f6r Re<span class=\"__6 _485\"></span>:N<span class=\"__6 _485\"></span>ew<span class=\"__6 _485\"></span>Ce<span class=\"__6 _485\"></span>ll AB<span class=\"__6 _485\"></span>, et<span class=\"__6 _485\"></span>t av H&amp;M<span class=\"__6 _485\"></span>-kon<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rne<span class=\"__6 _485\"></span>ns inn<span class=\"__6 _485\"></span>ehav v<span class=\"__6 _485\"></span>ia New G<span class=\"__6 _485\"></span>rowth &amp; Ventures<span class=\"__6 _485\"></span>, att d<span class=\"__6 _485\"></span>e be<span class=\"__6 _485\"></span>slutat att ans<span class=\"__6 _485\"></span>\u00f6ka o<span class=\"__6 _485\"></span>m att f\u00f6r<span class=\"__6 _485\"></span>s\u00e4tta b<span class=\"__6 _485\"></span>ola<span class=\"__6 _485\"></span>get i konku<span class=\"__6 _485\"></span>rs<span class=\"__6 _485\"></span>. Re:<span class=\"__6 _485\"></span>New<span class=\"__6 _485\"></span>C<span class=\"__6 _485\"></span>ell A<span class=\"__6 _485\"></span>B f\u00f6rs<span class=\"__6 _485\"></span>attes i konkur<span class=\"__6 _485\"></span>s av Stock<span class=\"__6 _485\"></span>ho<span class=\"__6 _485\"></span>lms tin<span class=\"__6 _485\"></span>gsr\u00e4t<span class=\"__6 _485\"></span>t 26 febru<span class=\"__6 _485\"></span>ari 20<span class=\"__6 _485\"></span>24. H&amp;M<span class=\"__6 _485\"></span>-<span class=\"__6 _485\"></span>konce<span class=\"__6 _485\"></span>rne<span class=\"__6 _485\"></span>ns akti<span class=\"__6 _485\"></span>einn<span class=\"__6 _485\"></span>ehav up<span class=\"__6 _485\"></span>pgi<span class=\"__6 _485\"></span>ck p<span class=\"__6 _485\"></span>er 30 n<span class=\"__6 _485\"></span>ovem<span class=\"__6 _485\"></span>ber 2<span class=\"__6 _485\"></span>023 til<span class=\"__6 _485\"></span>l MS<span class=\"__6 _485\"></span>EK 3<span class=\"__6 _485\"></span>4 so<span class=\"__6 _485\"></span>m ing\u00e5<span class=\"__6 _485\"></span>r i bala<span class=\"__6 _485\"></span>nsp<span class=\"__6 _485\"></span>osten \u00d6<span class=\"__6 _485\"></span>vr<span class=\"__6 _485\"></span>iga ak<span class=\"__6 _485\"></span>tier o<span class=\"__6 _485\"></span>ch an<span class=\"__6 _485\"></span>del<span class=\"__6 _485\"></span>ar<span class=\"__6 _484\"></span>. I dec<span class=\"__6 _485\"></span>emb<span class=\"__6 _485\"></span>er 2<span class=\"__6 _485\"></span>023 st\u00e4l<span class=\"__6 _485\"></span>lde<span class=\"__6 _485\"></span>s ett l\u00e5n om M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 4<span class=\"__6 _485\"></span>5 ut fr\u00e5n H<span class=\"__6 _485\"></span>&amp;M<span class=\"__6 _485\"></span>-kon<span class=\"__6 _485\"></span>cer<span class=\"__6 _485\"></span>nen ti<span class=\"__6 _485\"></span>ll Re:<span class=\"__6 _485\"></span>New<span class=\"__6 _485\"></span>C<span class=\"__6 _485\"></span>ell A<span class=\"__6 _485\"></span>B<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Den 6 m<span class=\"__6 _485\"></span>ars 2<span class=\"__6 _485\"></span>024 tillk\u00e4n<span class=\"__6 _485\"></span>nagav<span class=\"__6 _485\"></span>s att H&amp;M<span class=\"__6 _485\"></span>-<span class=\"__6 _485\"></span>konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en oc<span class=\"__6 _485\"></span>h Vargas Hol<span class=\"__6 _485\"></span>din<span class=\"__6 _485\"></span>g lans<span class=\"__6 _485\"></span>erar S<span class=\"__6 _485\"></span>yre, et<span class=\"__6 _485\"></span>t nytt f\u00f6<span class=\"__6 _485\"></span>retag som s<span class=\"__6 _485\"></span>ka s<span class=\"__6 _485\"></span>kala u<span class=\"__6 _485\"></span>pp \u00e5ter<span class=\"__6 _485\"></span>vu<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>n pol<span class=\"__6 _485\"></span>yester fr\u00e5n t<span class=\"__6 _484\"></span>extil till textil. H&amp;M-konce<span class=\"__6 _485\"></span>rnen har ing\u00e5tt ett o<span class=\"__6 _484\"></span>fftake<span class=\"__6 _485\"></span> av<span class=\"__6 _485\"></span>tal med Syre v\u00e4r<span class=\"__6 _485\"></span>t totalt 60<span class=\"__6 _485\"></span>0 mi<span class=\"__6 _485\"></span>ljon<span class=\"__6 _485\"></span>er U<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>D \u00f6ver sju \u00e5<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>, vilket t\u00e4cker e<span class=\"__6 _485\"></span>n bet<span class=\"__6 _485\"></span>ydand<span class=\"__6 _485\"></span>e del av<span class=\"__6 _484\"></span> H&amp;M-koncernens l<span class=\"__6 _484\"></span>\u00e5ngsiktiga<span class=\"__6 _484\"></span> behov a<span class=\"__6 _484\"></span>v \u00e5<span class=\"__6 _484\"></span>tervunnen polyes<span class=\"__6 _484\"></span>ter<span class=\"__6 _487\"></span>, som f\u00f6<span class=\"__6 _485\"></span>r n\u00e4r<span class=\"__6 _485\"></span>vara<span class=\"__6 _485\"></span>nde f<span class=\"__6 _485\"></span>r\u00e4mst kom<span class=\"__6 _485\"></span>me<span class=\"__6 _485\"></span>r fr\u00e5n \u00e5ter<span class=\"__6 _485\"></span>vu<span class=\"__6 _485\"></span>nna PE<span class=\"__6 _485\"></span>T<span class=\"__6 _487\"></span>-<span class=\"__6 _485\"></span>fl<span class=\"__6 _485\"></span>askor (<span class=\"__6 _485\"></span>rPE<span class=\"__6 _485\"></span>T<span class=\"__6 _485\"></span>).<span class=\"__6 _14a\"> </span>34. VINSTDISPOS<span class=\"__6 _485\"></span>ITION<span class=\"__6 _14a\"> </span>Styrelsen f\u00f6resl\u00e5r att \u00e5rsst\u00e4mman 2024 beslutar a<span class=\"__6 _484\"></span>tt en ordinarie  <span class=\"__6 _486\"></span>utdeln<span class=\"__6 _485\"></span>ing s<span class=\"__6 _485\"></span>ka ske om S<span class=\"__6 _485\"></span>EK <span><span class=\"gs2b4\" id=\"__141\">6 :50</span></span> p<span class=\"__6 _485\"></span>er ak<span class=\"__6 _485\"></span>tie oc<span class=\"__6 _485\"></span>h att res<span class=\"__6 _485\"></span>terand<span class=\"__6 _485\"></span>e vins<span class=\"__6 _485\"></span>tme<span class=\"__6 _485\"></span>del till st\u00e4<span class=\"__6 _485\"></span>mman<span class=\"__6 _485\"></span>s f\u00f6r<span class=\"__6 _485\"></span>fogan<span class=\"__6 _485\"></span>de \u00f6ver<span class=\"__6 _485\"></span>f\u00f6r<span class=\"__6 _485\"></span>s i ny r\u00e4kn<span class=\"__6 _485\"></span>ing<span class=\"__6 _485\"></span>. Se v<span class=\"__6 _485\"></span>idare info<span class=\"__6 _485\"></span>rmatio<span class=\"__6 _485\"></span>n i sty<span class=\"__6 _485\"></span>rels<span class=\"__6 _485\"></span>ens utde<span class=\"__6 _485\"></span>lnin<span class=\"__6 _485\"></span>gsko<span class=\"__6 _485\"></span>mme<span class=\"__6 _485\"></span>ntar i f\u00f6r<span class=\"__6 _485\"></span>valtn<span class=\"__6 _485\"></span>ings<span class=\"__6 _485\"></span>be<span class=\"__6 _485\"></span>r\u00e4ttels<span class=\"__6 _485\"></span>en p\u00e5 s<span class=\"__6 _485\"></span>idan 51. St<span class=\"__6 _485\"></span>y<span class=\"__6 _485\"></span>rel<span class=\"__6 _485\"></span>se<span class=\"__6 _485\"></span>ns f\u00f6<span class=\"__6 _485\"></span>rs<span class=\"__6 _485\"></span>lag ti<span class=\"__6 _485\"></span>ll vi<span class=\"__6 _485\"></span>ns<span class=\"__6 _485\"></span>tdis<span class=\"__6 _485\"></span>po<span class=\"__6 _485\"></span>si<span class=\"__6 _485\"></span>tion v<span class=\"__6 _485\"></span>id \u00e5r<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span>st<span class=\"__6 _485\"></span>\u00e4mm<span class=\"__6 _485\"></span>an 2<span class=\"__6 _485\"></span>024  SEK<span class=\"__6 _14a\"> </span>Till \u00e5rsst\u00e4mmans f\u00f6rfogan<span class=\"__6 _485\"></span>de st\u00e5r1<span class=\"__6 _14a\"> </span>16 065 251 926<span class=\"__6 _14a\"> </span>Styrelsen f\u00f6resl\u00e5r att till aktie\u00e4garna u<span class=\"__6 _484\"></span>tdelas kronor: 6:50<span class=\"__6 _484\"></span> per aktie2<span class=\"__6 _14a\"> </span><span><span class=\"gs2c0\" id=\"__142\">10  468  524  463<span class=\"__6 _14a\"> </span></span></span>Att so<span class=\"__6 _485\"></span>m kva<span class=\"__6 _485\"></span>rst\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e vins<span class=\"__6 _485\"></span>tme<span class=\"__6 _485\"></span>del  balanseras<span class=\"__6 _507\"> </span><span class=\"ls2_6 ws2_6\">5 596 727 4<span class=\"__6 _485\"></span>63<span class=\"__6 _14a\"> </span></span>16 06<span class=\"__6 _485\"></span>5 251 926<span class=\"__6 _14a\"> </span>1) <span class=\"__6 _a5_2\"> </span>Ink<span class=\"__6 _485\"></span>lu<span class=\"__6 _485\"></span>siv<span class=\"__6 _485\"></span>e kv<span class=\"__6 _485\"></span>ar<span class=\"__6 _485\"></span>var<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>e be<span class=\"__6 _485\"></span>lop<span class=\"__6 _485\"></span>p om M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 1 87<span class=\"__6 _485\"></span>7 f\u00f6<span class=\"__6 _485\"></span>r det<span class=\"__6 _485\"></span>, per 3<span class=\"__6 _485\"></span>0 no<span class=\"__6 _485\"></span>vem<span class=\"__6 _485\"></span>ber 2<span class=\"__6 _485\"></span>02<span class=\"__6 _485\"></span>3, p\u00e5<span class=\"__6 _485\"></span>g\u00e5e<span class=\"__6 _485\"></span>nd<span class=\"__6 _485\"></span>e aktie\u00e5terk\u00f6psprogrammet.<span class=\"__6 _14a\"> </span>2) <span class=\"__6 _a6_3\"> </span>Ba<span class=\"__6 _485\"></span>ser<span class=\"__6 _485\"></span>at p\u00e5 ute<span class=\"__6 _485\"></span>st\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e ak<span class=\"__6 _485\"></span>tier, exkl<span class=\"__6 _485\"></span>us<span class=\"__6 _485\"></span>ive e<span class=\"__6 _485\"></span>gna a<span class=\"__6 _485\"></span>ktie<span class=\"__6 _485\"></span>r, per 2<span class=\"__6 _485\"></span>1 mar<span class=\"__6 _485\"></span>s 2024",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "<div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs2_4\">Mo<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>rbo<span class=\"__4 _299\"></span>lag<span class=\"__4 _299\"></span>et H &amp; M He<span class=\"__4 _299\"></span>nne<span class=\"__4 _299\"></span>s &amp; Ma<span class=\"__4 _299\"></span>urit<span class=\"__4 _299\"></span>z AB (<span class=\"__4 _299\"></span>p<span class=\"__4 _299\"></span>ubl<span class=\"__4 _299\"></span>)<span class=\"__4 _300\"> </span> \u00e4r ett ak<span class=\"__4 _299\"></span>tie<span class=\"__4 _299\"></span>bo<span class=\"__4 _299\"></span>lag </div>",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "H &amp; M He<span class=\"__4 _299\"></span>nne<span class=\"__4 _299\"></span>s &amp; Ma<span class=\"__4 _299\"></span>urit<span class=\"__4 _299\"></span>z AB (<span class=\"__4 _299\"></span>p<span class=\"__4 _299\"></span>ubl<span class=\"__4 _299\"></span>)<span class=\"__4 _300\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "H &amp; M He<span class=\"__4 _299\"></span>nne<span class=\"__4 _299\"></span>s &amp; Ma<span class=\"__4 _299\"></span>urit<span class=\"__4 _299\"></span>z AB (<span class=\"__4 _299\"></span>p<span class=\"__4 _299\"></span>ubl<span class=\"__4 _299\"></span>)<span class=\"__4 _300\"> </span>Konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s<span class=\"__4 _300\"> </span>1 decemb<span class=\"__4 _299\"></span>er \u2013 30 novem<span class=\"__4 _298\"></span>ber<span class=\"__4 _300\"> </span>sve<span class=\"__4 _299\"></span>ns<span class=\"__4 _299\"></span>ka kro<span class=\"__4 _299\"></span>nor<span class=\"__4 _300\"> </span>mil<span class=\"__4 _299\"></span>jon<span class=\"__4 _299\"></span>er sve<span class=\"__4 _299\"></span>ns<span class=\"__4 _299\"></span>ka kro<span class=\"__4 _299\"></span>no<span class=\"__4 _299\"></span>r (M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK<span class=\"__4 _302\"></span>)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "aktiebolag",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "med s\u00e4te i Stockholm, Sverige. Moderbolagets organisationsnummer ",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "Stockholm",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "Sverige",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "Koncernens  verksamhet best\u00e5r i huvudsak av  f\u00f6rs\u00e4ljning av kl\u00e4der, accessoarer, skor, kosmetik, hemtextil och inred ningsartiklar till konsument",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "Ramsbury Invest AB",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "1. RE<span class=\"__4 _298\"></span>DO<span class=\"__4 _298\"></span>VISNINGSPRINC<span class=\"__4 _298\"></span>IPER<span class=\"__4 _300\"> </span>Grunder f\u00f6r uppr\u00e4<span class=\"__4 _298\"></span>ttandet av r<span class=\"__4 _298\"></span>edovisningen<span class=\"__4 _300\"> </span>Konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nred<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gen \u00e4<span class=\"__4 _299\"></span>r upp<span class=\"__4 _299\"></span>r\u00e4tta<span class=\"__4 _299\"></span>d i enl<span class=\"__4 _299\"></span>igh<span class=\"__4 _299\"></span>et med I<span class=\"__4 _299\"></span>nternatio<span class=\"__4 _299\"></span>nal  <span class=\"__4 _301\"></span>Financial Repor<span class=\"__4 _299\"></span>ting Standards (IFR<span class=\"__4 _299\"></span>S) utgivna av<span class=\"__4 _298\"></span> Internat<span class=\"__4 _298\"></span>ional  <span class=\"__4 _301\"></span>Accounting Standards Board (IAS<span class=\"__4 _299\"></span>B) samt tolkningsuttalanden fr\u00e5n IF<span class=\"__4 _299\"></span>R<span class=\"__4 _299\"></span>S Interp<span class=\"__4 _299\"></span>retations C<span class=\"__4 _299\"></span>om<span class=\"__4 _299\"></span>mit<span class=\"__4 _299\"></span>tee. Ef<span class=\"__4 _299\"></span>ters<span class=\"__4 _299\"></span>om mo<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>rb<span class=\"__4 _299\"></span>olag<span class=\"__4 _299\"></span>et \u00e4r ett bol<span class=\"__4 _299\"></span>ag in<span class=\"__4 _299\"></span>om EU til<span class=\"__4 _299\"></span>l\u00e4mp<span class=\"__4 _299\"></span>as ba<span class=\"__4 _299\"></span>ra av EU go<span class=\"__4 _299\"></span>dk\u00e4n<span class=\"__4 _299\"></span>da I<span class=\"__4 _299\"></span>FR<span class=\"__4 _299\"></span>S<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>. Kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rnre<span class=\"__4 _299\"></span>do<span class=\"__4 _299\"></span> vis<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gen i<span class=\"__4 _299\"></span>nne<span class=\"__4 _299\"></span>h\u00e5ll<span class=\"__4 _299\"></span>er d<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>sutom info<span class=\"__4 _299\"></span>rmatio<span class=\"__4 _299\"></span>n i enl<span class=\"__4 _299\"></span>igh<span class=\"__4 _299\"></span>et med R<span class=\"__4 _299\"></span>\u00e5det f\u00f6r fina<span class=\"__4 _299\"></span>nsi<span class=\"__4 _299\"></span>ell  <span class=\"__4 _301\"></span>ra<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>terin<span class=\"__4 _299\"></span>gs rekom<span class=\"__4 _299\"></span>me<span class=\"__4 _299\"></span>ndatio<span class=\"__4 _299\"></span>n R<span class=\"__4 _299\"></span>FR 1<span class=\"__4 _299\"></span>, Komp<span class=\"__4 _299\"></span>let<span class=\"__4 _299\"></span>terand<span class=\"__4 _299\"></span>e redovisni<span class=\"__4 _298\"></span>ngsregler f<span class=\"__4 _298\"></span>\u00f6r k<span class=\"__4 _298\"></span>oncerner<span class=\"__4 _297\"></span>. Mo<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>rbo<span class=\"__4 _299\"></span>lag<span class=\"__4 _299\"></span>ets fun<span class=\"__4 _299\"></span>ktio<span class=\"__4 _299\"></span>nel<span class=\"__4 _299\"></span>la val<span class=\"__4 _299\"></span>uta \u00e4r sve<span class=\"__4 _299\"></span>ns<span class=\"__4 _299\"></span>ka kro<span class=\"__4 _299\"></span>nor<span class=\"__4 _300\"> </span> s<span class=\"__4 _299\"></span>om \u00e4ve<span class=\"__4 _299\"></span>n utg\u00f6r rapp<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>teri<span class=\"__4 _299\"></span>ngs<span class=\"__4 _299\"></span>valuta<span class=\"__4 _299\"></span>n f\u00f6r mo<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>rbo<span class=\"__4 _299\"></span>lag<span class=\"__4 _299\"></span>et oc<span class=\"__4 _299\"></span>h f\u00f6r konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>. A<span class=\"__4 _299\"></span>lla b<span class=\"__4 _299\"></span>elo<span class=\"__4 _299\"></span>pp redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as<span class=\"__4 _299\"></span>, om in<span class=\"__4 _299\"></span>get ann<span class=\"__4 _299\"></span>at ang<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>, i mil<span class=\"__4 _299\"></span>jon<span class=\"__4 _299\"></span>er sve<span class=\"__4 _299\"></span>ns<span class=\"__4 _299\"></span>ka kro<span class=\"__4 _299\"></span>no<span class=\"__4 _299\"></span>r (M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK<span class=\"__4 _302\"></span>). Till\u00e4mpade redovisnin<span class=\"__4 _299\"></span>gsprincip<span class=\"__4 _299\"></span>er besk<span class=\"__4 _299\"></span>rivs i anslutning till varje<span class=\"__4 _298\"></span> not. Mod<span class=\"__4 _299\"></span>erbolaget<span class=\"__4 _300\"> </span>Mod<span class=\"__4 _299\"></span>erbolaget till\u00e4mpar \u00e5rsredovisnings<span class=\"__4 _299\"></span>lagen och R<span class=\"__4 _299\"></span>FR 2 Redovisning f\u00f6r juri<span class=\"__4 _299\"></span>dis<span class=\"__4 _299\"></span>ka p<span class=\"__4 _299\"></span>ers<span class=\"__4 _299\"></span>on<span class=\"__4 _299\"></span>er<span class=\"__4 _298\"></span>, vil<span class=\"__4 _299\"></span>ket i huvu<span class=\"__4 _299\"></span>ds<span class=\"__4 _299\"></span>ak inn<span class=\"__4 _299\"></span>eb\u00e4<span class=\"__4 _299\"></span>r att I<span class=\"__4 _299\"></span>FR<span class=\"__4 _299\"></span>S till<span class=\"__4 _299\"></span>\u00e4mpa<span class=\"__4 _299\"></span>s<span class=\"__4 _299\"></span>. I enli<span class=\"__4 _299\"></span>ghet m<span class=\"__4 _299\"></span>ed R<span class=\"__4 _299\"></span>FR 2 ti<span class=\"__4 _299\"></span>ll\u00e4m<span class=\"__4 _299\"></span>par m<span class=\"__4 _299\"></span>od<span class=\"__4 _299\"></span>erb<span class=\"__4 _299\"></span>ol<span class=\"__4 _299\"></span>aget inte I<span class=\"__4 _299\"></span>FR<span class=\"__4 _299\"></span>S 9 me<span class=\"__4 _299\"></span>d und<span class=\"__4 _299\"></span>antag f\u00f6r p<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>cip<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>na i I<span class=\"__4 _299\"></span>FR<span class=\"__4 _299\"></span>S 9 avs<span class=\"__4 _299\"></span>ee<span class=\"__4 _299\"></span>nde ti<span class=\"__4 _299\"></span>dpu<span class=\"__4 _299\"></span>nkt f\u00f6<span class=\"__4 _299\"></span>r redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>ning o<span class=\"__4 _299\"></span>ch b<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>t tagande<span class=\"__4 _298\"></span> av finansiella instrument i<span class=\"__4 _298\"></span> balansr\u00e4kninge<span class=\"__4 _299\"></span>n samt principerna f\u00f6r nedsk<span class=\"__4 _299\"></span>rivnin<span class=\"__4 _298\"></span>gspr<span class=\"__4 _298\"></span>\u00f6vni<span class=\"__4 _298\"></span>ng och<span class=\"__4 _298\"></span> r<span class=\"__4 _298\"></span>edovisn<span class=\"__4 _298\"></span>ing<span class=\"__4 _298\"></span> av<span class=\"__4 _298\"></span> f\u00f6rv\u00e4n<span class=\"__4 _298\"></span>ta<span class=\"__4 _298\"></span>de kr<span class=\"__4 _298\"></span>edi<span class=\"__4 _298\"></span>tf\u00f6rl<span class=\"__4 _298\"></span>ust<span class=\"__4 _298\"></span>er<span class=\"__4 _297\"></span>. Mod<span class=\"__4 _299\"></span>erbolaget till\u00e4mpar undantaget i<span class=\"__4 _298\"></span> RFR 2 vad g\u00e4ller IFR<span class=\"__4 _299\"></span>S 16, vilket  <span class=\"__4 _301\"></span>inneb\u00e4r att p<span class=\"__4 _299\"></span>rinc<span class=\"__4 _299\"></span>ip<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>a i IF<span class=\"__4 _299\"></span>R<span class=\"__4 _299\"></span>S 16 inte till\u00e4m<span class=\"__4 _299\"></span>pas i ju<span class=\"__4 _299\"></span>ridi<span class=\"__4 _299\"></span>sk p<span class=\"__4 _299\"></span>ers<span class=\"__4 _299\"></span>on<span class=\"__4 _299\"></span>. I mo<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r<span class=\"ls1_4\"> </span>bol<span class=\"__4 _299\"></span>agets b<span class=\"__4 _299\"></span>ok<span class=\"__4 _299\"></span>slut re<span class=\"__4 _299\"></span>dov<span class=\"__4 _299\"></span>isa<span class=\"__4 _299\"></span>s, p<span class=\"__4 _299\"></span>\u00e5 gru<span class=\"__4 _299\"></span>nd av sa<span class=\"__4 _299\"></span>mba<span class=\"__4 _299\"></span>ndet m<span class=\"__4 _299\"></span>ella<span class=\"__4 _299\"></span>n redo<span class=\"__4 _299\"></span>vis<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>g och beska<span class=\"__4 _298\"></span>tt<span class=\"__4 _298\"></span>ning, bo<span class=\"__4 _298\"></span>kslu<span class=\"__4 _298\"></span>tsdispo<span class=\"__4 _298\"></span>sit<span class=\"__4 _298\"></span>ioner<span class=\"__4 _298\"></span> och obesk<span class=\"__4 _298\"></span>att<span class=\"__4 _298\"></span>ade<span class=\"__4 _298\"></span> reserver<span class=\"__4 _297\"></span>.<span class=\"__4 _300\"> </span>Koncernbidrag som mo<span class=\"__4 _299\"></span>derbola<span class=\"__4 _299\"></span>get erh\u00e5ller fr\u00e5n do<span class=\"__4 _298\"></span>tterbolag och l\u00e4mnar till<span class=\"__4 _298\"></span> dott<span class=\"__4 _298\"></span>erbolag<span class=\"__4 _298\"></span> redo<span class=\"__4 _298\"></span>visas som<span class=\"__4 _298\"></span> bokslut<span class=\"__4 _298\"></span>sdisposit<span class=\"__4 _298\"></span>ion. \u00c4ndrade redo<span class=\"__4 _298\"></span>visningsprinciper och upplysningskrav<span class=\"__4 _300\"> </span>Redovisnings<span class=\"__4 _299\"></span>princip<span class=\"__4 _299\"></span>er och ber\u00e4kning<span class=\"__4 _299\"></span>smetoder som till\u00e4mpas i denna rapp<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>t \u00e4r of\u00f6r<span class=\"__4 _299\"></span>\u00e4ndr<span class=\"__4 _299\"></span>ade fr<span class=\"__4 _299\"></span>\u00e5n de<span class=\"__4 _299\"></span>m som ti<span class=\"__4 _299\"></span>ll\u00e4m<span class=\"__4 _299\"></span>pad<span class=\"__4 _299\"></span>es v<span class=\"__4 _299\"></span>id up<span class=\"__4 _299\"></span>pr\u00e4t<span class=\"__4 _299\"></span>tand<span class=\"__4 _299\"></span>et av \u00e5rs<span class=\"__4 _299\"></span>  o<span class=\"__4 _299\"></span>ch kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rnred<span class=\"__4 _299\"></span>ovi<span class=\"__4 _299\"></span>sni<span class=\"__4 _299\"></span>nge<span class=\"__4 _299\"></span>n f\u00f6r \u00e5r 2<span class=\"__4 _299\"></span>022 o<span class=\"__4 _299\"></span>ch s<span class=\"__4 _299\"></span>om fra<span class=\"__4 _299\"></span>mg\u00e5<span class=\"__4 _299\"></span>r i not 1 Redovisnings<span class=\"__4 _299\"></span>princip<span class=\"__4 _299\"></span>er<span class=\"__4 _298\"></span>. H&amp;M-koncernen till\u00e4mpar undantaget fr\u00e5n<span class=\"__4 _298\"></span> att redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>a upp<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>juten s<span class=\"__4 _299\"></span>katt til<span class=\"__4 _299\"></span>l f\u00f6ljd av til<span class=\"__4 _299\"></span>l\u00e4g<span class=\"__4 _299\"></span>gs<span class=\"__4 _299\"></span>skat<span class=\"__4 _299\"></span>t i IA<span class=\"__4 _299\"></span>S 12 avs<span class=\"__4 _299\"></span>ee<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>e inkomstskatter enligt<span class=\"__4 _298\"></span> andra pelaren.<span class=\"__4 _300\"> </span>Framt<span class=\"__4 _298\"></span>ida redo<span class=\"__4 _298\"></span>visningsprinciper och upplysningskrav<span class=\"__4 _300\"> </span>\u00c4n<span class=\"__4 _299\"></span>drin<span class=\"__4 _299\"></span>ge<span class=\"__4 _299\"></span>n i stand<span class=\"__4 _299\"></span>ard I<span class=\"__4 _299\"></span>AS 12 I<span class=\"__4 _299\"></span>nkoms<span class=\"__4 _299\"></span>tsk<span class=\"__4 _299\"></span>atter avs<span class=\"__4 _299\"></span>ee<span class=\"__4 _299\"></span>nde u<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>jutna  <span class=\"__4 _301\"></span>skat<span class=\"__4 _299\"></span>tefordrin<span class=\"__4 _299\"></span>gar o<span class=\"__4 _299\"></span>ch up<span class=\"__4 _299\"></span>ps<span class=\"__4 _299\"></span>kjutn<span class=\"__4 _299\"></span>a sk<span class=\"__4 _299\"></span>attesku<span class=\"__4 _299\"></span>ld<span class=\"__4 _299\"></span>er so<span class=\"__4 _299\"></span>m h\u00e4r<span class=\"__4 _299\"></span>r\u00f6r fr\u00e5n e<span class=\"__4 _299\"></span>n en<span class=\"__4 _299\"></span>da trans<span class=\"__4 _299\"></span>akti<span class=\"__4 _299\"></span>on tr\u00e4d<span class=\"__4 _299\"></span>er i k<span class=\"__4 _299\"></span>raf<span class=\"__4 _299\"></span>t f\u00f6r r\u00e4ken<span class=\"__4 _299\"></span>ska<span class=\"__4 _299\"></span>ps\u00e5<span class=\"__4 _299\"></span>r som b<span class=\"__4 _299\"></span>\u00f6r<span class=\"__4 _299\"></span>jar 1 jan<span class=\"__4 _299\"></span>uari 2<span class=\"__4 _299\"></span>023 eller senar<span class=\"__4 _298\"></span>e, och p<span class=\"__4 _298\"></span>\u00e5verk<span class=\"__4 _298\"></span>ar k<span class=\"__4 _298\"></span>oncernens finan<span class=\"__4 _298\"></span>siella r<span class=\"__4 _298\"></span>apporter fr<span class=\"__4 _298\"></span>\u00e5n  <span class=\"__4 _301\"></span>r\u00e4kens<span class=\"__4 _299\"></span>kap<span class=\"__4 _299\"></span>s\u00e5r 2<span class=\"__4 _299\"></span>024. \u00c4<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>ring<span class=\"__4 _299\"></span>en in<span class=\"__4 _299\"></span>neb<span class=\"__4 _299\"></span>\u00e4r att u<span class=\"__4 _299\"></span>pps<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>juten sk<span class=\"__4 _299\"></span>att red<span class=\"__4 _299\"></span>ovi<span class=\"__4 _299\"></span>sas p\u00e5 nyttjander\u00e4ttstillg\u00e5ngar och skulder h\u00e4nf\u00f6rliga till leasing. Andra nya<span class=\"__4 _298\"></span> eller \u00e4ndrade redovisnings<span class=\"__4 _299\"></span>standarder som har publicerats men inte<span class=\"__4 _298\"></span> \u00e4nnu tr\u00e4t<span class=\"__4 _299\"></span>t i kraf<span class=\"__4 _299\"></span>t f\u00f6r<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>\u00e4ntas inte ha n\u00e5<span class=\"__4 _299\"></span>gon m<span class=\"__4 _299\"></span>ateriel<span class=\"__4 _299\"></span>l ef<span class=\"__4 _299\"></span>fekt p<span class=\"__4 _299\"></span>\u00e5 de fin<span class=\"__4 _299\"></span>an<span class=\"__4 _299\"></span> siella rappor<span class=\"__4 _299\"></span>terna. Inga nya eller \u00e4ndrade r<span class=\"__4 _298\"></span>edovisnings<span class=\"__4 _299\"></span>standarder som int<span class=\"__4 _298\"></span>e \u00e4r obligat<span class=\"__4 _298\"></span>oriska \u00e4n har till\u00e4mpats<span class=\"__4 _298\"></span> i f\u00f6rtid av H<span class=\"__4 _298\"></span>&amp;M-<span class=\"__4 _299\"></span>koncernen<span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>Klimat<span class=\"__4 _299\"></span>f\u00f6r\u00e4ndringar<span class=\"__4 _300\"> </span>De poten<span class=\"__4 _298\"></span>tiella effekterna av<span class=\"__4 _298\"></span> klimatf\u00f6r\u00e4ndringar har beaktats vid uppr\u00e4t<span class=\"__4 _298\"></span><span class=\"ls1_4 ws1_4\"> </span>tand<span class=\"__4 _299\"></span>et av de fin<span class=\"__4 _299\"></span>ans<span class=\"__4 _299\"></span>iell<span class=\"__4 _299\"></span>a rapp<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>ter<span class=\"__4 _299\"></span>na, i s<span class=\"__4 _299\"></span>ynn<span class=\"__4 _299\"></span>erh<span class=\"__4 _299\"></span>et avse<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>de ri<span class=\"__4 _299\"></span>skern<span class=\"__4 _299\"></span>a som har identifierats i<span class=\"__4 _298\"></span> klimatanalysen enligt T<span class=\"__4 _297\"></span>ask Force on Climate related Fina<span class=\"__4 _299\"></span>nc<span class=\"__4 _299\"></span>ial Di<span class=\"__4 _299\"></span>scl<span class=\"__4 _299\"></span>os<span class=\"__4 _299\"></span>ures (<span class=\"__4 _299\"></span>TCF<span class=\"__4 _299\"></span>D) (s<span class=\"__4 _299\"></span>ido<span class=\"__4 _299\"></span>rna 75<span class=\"__4 _299\"></span>\u2013<span class=\"__4 _298\"></span>78). F\u00f6ljande omr\u00e5den har beak<span class=\"__4 _299\"></span>tats: F\u00f6r\u00e4ndrade k<span class=\"__4 _298\"></span>undatt<span class=\"__4 _298\"></span>ityder<span class=\"__4 _298\"></span> och ink<span class=\"__4 _298\"></span>\u00f6psm\u00f6nster<span class=\"__4 _300\"> </span>Kl<span class=\"__4 _299\"></span>imatrel<span class=\"__4 _299\"></span>aterade fr<span class=\"__4 _299\"></span>\u00e5go<span class=\"__4 _299\"></span>r kan ha e<span class=\"__4 _299\"></span>n inver<span class=\"__4 _299\"></span>kan p<span class=\"__4 _299\"></span>\u00e5 kund<span class=\"__4 _299\"></span>beteen<span class=\"__4 _299\"></span>de o<span class=\"__4 _299\"></span>ch kon<span class=\"__4 _299\"></span> sumt<span class=\"__4 _298\"></span>ionsm\u00f6nst<span class=\"__4 _298\"></span>er och s\u00e5ledes p\u00e5<span class=\"__4 _298\"></span>verka<span class=\"__4 _298\"></span> k<span class=\"__4 _298\"></span>oncernens nett<span class=\"__4 _298\"></span>ooms\u00e4<span class=\"__4 _298\"></span>ttning. F\u00f6r\u00e4<span class=\"__4 _299\"></span>ndr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar i kund<span class=\"__4 _299\"></span>attit<span class=\"__4 _299\"></span>yder o<span class=\"__4 _299\"></span>ch i<span class=\"__4 _299\"></span>nk\u00f6ps<span class=\"__4 _299\"></span>m\u00f6<span class=\"__4 _299\"></span>nster k<span class=\"__4 _299\"></span>an oc<span class=\"__4 _299\"></span>ks\u00e5 p<span class=\"__4 _299\"></span>\u00e5verk<span class=\"__4 _299\"></span>a v\u00e4r der<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en av var<span class=\"__4 _299\"></span>ulag<span class=\"__4 _299\"></span>er d<span class=\"__4 _299\"></span>\u00e5 varor i la<span class=\"__4 _299\"></span>ger k<span class=\"__4 _299\"></span>an bl<span class=\"__4 _299\"></span>i inkur<span class=\"__4 _299\"></span>anta om f\u00f6r<span class=\"__4 _299\"></span>s\u00e4l<span class=\"__4 _299\"></span>jnin<span class=\"__4 _299\"></span>gs<span class=\"__4 _299\"></span> pri<span class=\"__4 _299\"></span>set ell<span class=\"__4 _299\"></span>er ef<span class=\"__4 _299\"></span>ter<span class=\"__4 _299\"></span>fr\u00e5g<span class=\"__4 _299\"></span>an min<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>ar<span class=\"__4 _298\"></span>. Introduktion a<span class=\"__4 _298\"></span>v global eller r<span class=\"__4 _298\"></span>egional klimatr<span class=\"__4 _298\"></span>elat<span class=\"__4 _298\"></span>erad lagstift<span class=\"__4 _298\"></span>ning<span class=\"__4 _300\"> </span>Inf\u00f6ra<span class=\"__4 _299\"></span>ndet av k<span class=\"__4 _299\"></span>lim<span class=\"__4 _299\"></span>atrelaterad la<span class=\"__4 _299\"></span>gstif<span class=\"__4 _299\"></span>tni<span class=\"__4 _299\"></span>ng<span class=\"__4 _299\"></span>, s\u00e5s<span class=\"__4 _299\"></span>om kol<span class=\"__4 _299\"></span>dioxid<span class=\"__4 _299\"></span>skat<span class=\"__4 _299\"></span>ter<span class=\"__4 _298\"></span>, kan ors<span class=\"__4 _299\"></span>aka h<span class=\"__4 _299\"></span>\u00f6g<span class=\"__4 _299\"></span>re produ<span class=\"__4 _299\"></span>ktio<span class=\"__4 _299\"></span>ns<span class=\"__4 _299\"></span>kostna<span class=\"__4 _299\"></span>der o<span class=\"__4 _299\"></span>ch d<span class=\"__4 _299\"></span>\u00e4rm<span class=\"__4 _299\"></span>ed p\u00e5ve<span class=\"__4 _299\"></span>rka kos<span class=\"__4 _299\"></span>tnad<span class=\"__4 _299\"></span>en f\u00f6r<span class=\"__4 _298\"></span> s\u00e5lda va<span class=\"__4 _298\"></span>ror f<span class=\"__4 _298\"></span>\u00f6r k<span class=\"__4 _298\"></span>oncernen. Speciellt<span class=\"__4 _298\"></span> lever<span class=\"__4 _298\"></span>ant<span class=\"__4 _298\"></span>\u00f6r<span class=\"__4 _298\"></span>er beroende<span class=\"__4 _298\"></span> av<span class=\"__4 _298\"></span> fossila<span class=\"__4 _298\"></span> br\u00e4n<span class=\"__4 _299\"></span>sl<span class=\"__4 _299\"></span>en be<span class=\"__4 _299\"></span>d\u00f6<span class=\"__4 _299\"></span>ms p\u00e5ve<span class=\"__4 _299\"></span>rka<span class=\"__4 _299\"></span>s av inf\u00f6ran<span class=\"__4 _299\"></span>det av k<span class=\"__4 _299\"></span>limatrel<span class=\"__4 _299\"></span>aterad la<span class=\"__4 _299\"></span>gstif<span class=\"__4 _299\"></span>tnin<span class=\"__4 _299\"></span>g. H&amp;M<span class=\"__4 _299\"></span>-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>en har s<span class=\"__4 _299\"></span>atsat f\u00f6r at<span class=\"__4 _299\"></span>t fasa u<span class=\"__4 _299\"></span>t kol oc<span class=\"__4 _299\"></span>h andr<span class=\"__4 _299\"></span>a foss<span class=\"__4 _299\"></span>ila b<span class=\"__4 _299\"></span>r\u00e4ns<span class=\"__4 _299\"></span>le<span class=\"__4 _299\"></span>n i leverant<span class=\"__4 _298\"></span>\u00f6rskedjan. F\u00f6r 2023 uppg\u00e5r utgifter f<span class=\"__4 _298\"></span>\u00f6r h\u00e5llbart framst\u00e4llda material<span class=\"__4 _298\"></span> och minskade koldioxidutsl\u00e4pp till t<span class=\"__4 _298\"></span>ot<span class=\"__4 _298\"></span>alt 2,<span class=\"__4 _298\"></span>1 miljar<span class=\"__4 _298\"></span>der SEK<span class=\"__4 _299\"></span>, vilket har redovisats som k<span class=\"__4 _298\"></span>ostnad f\u00f6r s\u00e5lda var<span class=\"__4 _298\"></span>or<span class=\"__4 _298\"></span>,<span class=\"__4 _298\"></span> invent<span class=\"__4 _298\"></span>arier<span class=\"__4 _298\"></span>, l\u00e5ngfristiga<span class=\"__4 _298\"></span> l\u00e5n till leveran<span class=\"__4 _298\"></span>t\u00f6r<span class=\"__4 _298\"></span>er<span class=\"__4 _298\"></span>, f<span class=\"__4 _298\"></span>\u00f6rutbetalda k<span class=\"__4 _298\"></span>ostnader<span class=\"__4 _298\"></span>, f<span class=\"__4 _298\"></span>\u00f6rs\u00e4ljningskostnader och administrativa<span class=\"__4 _298\"></span> kostnader<span class=\"__4 _297\"></span>.<span class=\"__4 _300\"> </span>\u00d6kade r\u00e5<span class=\"__4 _298\"></span>varu-, energi-<span class=\"__4 _298\"></span> och va<span class=\"__4 _298\"></span>ttenk<span class=\"__4 _298\"></span>ostnader<span class=\"__4 _300\"> </span>Kl<span class=\"__4 _299\"></span>imatrel<span class=\"__4 _299\"></span>aterade fr<span class=\"__4 _299\"></span>\u00e5go<span class=\"__4 _299\"></span>r kan p\u00e5ve<span class=\"__4 _299\"></span>rka ti<span class=\"__4 _299\"></span>llg<span class=\"__4 _299\"></span>\u00e5ng<span class=\"__4 _299\"></span>en oc<span class=\"__4 _299\"></span>h pr<span class=\"__4 _299\"></span>iset p<span class=\"__4 _299\"></span>\u00e5 r\u00e5materia<span class=\"__4 _299\"></span>l samt \u00f6<span class=\"__4 _299\"></span>ka en<span class=\"__4 _299\"></span>ergi<span class=\"__4 _299\"></span>  o<span class=\"__4 _299\"></span>ch vat<span class=\"__4 _299\"></span>tenkostna<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r oc<span class=\"__4 _299\"></span>h kan d\u00e4<span class=\"__4 _299\"></span>rme<span class=\"__4 _299\"></span>d p\u00e5ver<span class=\"__4 _299\"></span>ka lev<span class=\"__4 _299\"></span>e<span class=\"__4 _299\"></span> rant\u00f6rern<span class=\"__4 _299\"></span>as pro<span class=\"__4 _299\"></span>duk<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>s<span class=\"__4 _299\"></span>  oc<span class=\"__4 _299\"></span>h lo<span class=\"__4 _299\"></span>gisti<span class=\"__4 _299\"></span>kkostn<span class=\"__4 _299\"></span>ade<span class=\"__4 _299\"></span>r vi<span class=\"__4 _299\"></span>lket kan or<span class=\"__4 _299\"></span>sak<span class=\"__4 _299\"></span>a en \u00f6k<span class=\"__4 _299\"></span>ning av kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>ns kostn<span class=\"__4 _299\"></span>ad f\u00f6r s<span class=\"__4 _299\"></span>\u00e5lda v<span class=\"__4 _299\"></span>aror<span class=\"__4 _298\"></span>. Kl<span class=\"__4 _299\"></span>imat<span class=\"__4 _299\"></span>f\u00f6r\u00e4n<span class=\"__4 _299\"></span>drin<span class=\"__4 _299\"></span>gar k<span class=\"__4 _299\"></span>an oc<span class=\"__4 _299\"></span>ks\u00e5 o<span class=\"__4 _299\"></span>rsa<span class=\"__4 _299\"></span>ka pro<span class=\"__4 _299\"></span>duk<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>s<span class=\"__4 _299\"></span>  oc<span class=\"__4 _299\"></span>h distr<span class=\"__4 _299\"></span>ibuti<span class=\"__4 _299\"></span>ons<span class=\"__4 _299\"></span>st\u00f6r<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>ar<span class=\"__4 _298\"></span>, vilket oc<span class=\"__4 _299\"></span>ks<span class=\"__4 _299\"></span>\u00e5 p\u00e5ver<span class=\"__4 _298\"></span>kar k<span class=\"__4 _298\"></span>oncernens in<span class=\"__4 _298\"></span>k\u00f6psk<span class=\"__4 _298\"></span>ostn<span class=\"__4 _298\"></span>ader<span class=\"__4 _300\"> </span><span class=\"__4 _298\"></span>.<span class=\"__4 _300\"> </span>Nat<span class=\"__4 _299\"></span>ur<span class=\"__4 _299\"></span>kata<span class=\"__4 _299\"></span>stro<span class=\"__4 _299\"></span>fer<span class=\"__4 _300\"> </span>Tillg\u00e5ngars \u00e5terv<span class=\"__4 _299\"></span>inningsv\u00e4rde och nyttjandeper<span class=\"__4 _299\"></span>iod kan p\u00e5verkas av<span class=\"__4 _298\"></span>  <span class=\"__4 _301\"></span>kli<span class=\"__4 _299\"></span>matrelatera<span class=\"__4 _299\"></span>de fr\u00e5<span class=\"__4 _299\"></span>gor, s\u00e5som n<span class=\"__4 _299\"></span>aturkata<span class=\"__4 _299\"></span>strofer<span class=\"__4 _298\"></span>, och o<span class=\"__4 _299\"></span>rsa<span class=\"__4 _299\"></span>ka kostna<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r f\u00f6r<span class=\"__4 _298\"></span> nedskrivn<span class=\"__4 _298\"></span>inga<span class=\"__4 _298\"></span>r och<span class=\"__4 _298\"></span> f\u00f6<span class=\"__4 _298\"></span>r\u00e4nd<span class=\"__4 _298\"></span>ringa<span class=\"__4 _298\"></span>r i<span class=\"__4 _298\"></span> avskr<span class=\"__4 _298\"></span>ivning<span class=\"__4 _298\"></span>sbelopp.<span class=\"__4 _298\"></span> Vi<span class=\"__4 _299\"></span>d upp<span class=\"__4 _299\"></span>skat<span class=\"__4 _299\"></span>tnin<span class=\"__4 _299\"></span>g av framtida k<span class=\"__4 _299\"></span>as<span class=\"__4 _299\"></span>safl<span class=\"__4 _299\"></span>\u00f6d<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>, s\u00e5s<span class=\"__4 _299\"></span>om f\u00f6<span class=\"__4 _299\"></span>r ned<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>ri<span class=\"__4 _299\"></span>vni<span class=\"__4 _299\"></span>ngs<span class=\"__4 _299\"></span> pr\u00f6vn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>, g\u00f6<span class=\"__4 _299\"></span>rs b<span class=\"__4 _299\"></span>ed<span class=\"__4 _299\"></span>\u00f6mn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar oc<span class=\"__4 _299\"></span>h antaga<span class=\"__4 _299\"></span>nde<span class=\"__4 _299\"></span>n so<span class=\"__4 _299\"></span>m inte \u00e4r kopp<span class=\"__4 _299\"></span>lad<span class=\"__4 _299\"></span>e till sc<span class=\"__4 _299\"></span>enar<span class=\"__4 _299\"></span>ier<span class=\"__4 _299\"></span>na so<span class=\"__4 _299\"></span>m be<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>ri<span class=\"__4 _299\"></span>vs i TCF<span class=\"__4 _299\"></span>D<span class=\"__4 _299\"></span>-a<span class=\"__4 _299\"></span>nalys<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>, ef<span class=\"__4 _299\"></span>terso<span class=\"__4 _299\"></span>m data s<span class=\"__4 _299\"></span>om de<span class=\"__4 _299\"></span>ss<span class=\"__4 _299\"></span>a sc<span class=\"__4 _299\"></span>enar<span class=\"__4 _299\"></span>ier bygg<span class=\"__4 _299\"></span>er p<span class=\"__4 _299\"></span>\u00e5 \u00e4r be<span class=\"__4 _299\"></span>h\u00e4f<span class=\"__4 _299\"></span>tad m<span class=\"__4 _299\"></span>ed en h<span class=\"__4 _299\"></span>\u00f6g g<span class=\"__4 _299\"></span>rad av os<span class=\"__4 _299\"></span>\u00e4kerh<span class=\"__4 _299\"></span>et.<span class=\"__4 _300\"> </span>Finansiering st\u00e4lls till f\u00f6rfogande till leveran<span class=\"__4 _298\"></span>t\u00f6rer<span class=\"__4 _298\"></span> f\u00f6r att m\u00f6jligg\u00f6ra inv<span class=\"__4 _298\"></span>esteri<span class=\"__4 _298\"></span>ngar f<span class=\"__4 _298\"></span>\u00f6r a<span class=\"__4 _298\"></span>tt minska<span class=\"__4 _298\"></span> energi<span class=\"__4 _298\"></span>behove<span class=\"__4 _298\"></span>t och ers\u00e4<span class=\"__4 _298\"></span>tta f<span class=\"__4 _298\"></span>ossila br<span class=\"__4 _298\"></span>\u00e4nslen. F\u00f6r 2<span class=\"__4 _299\"></span>023 utg\u00f6<span class=\"__4 _299\"></span>rs fi<span class=\"__4 _299\"></span>nans<span class=\"__4 _299\"></span>ier<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en av l\u00e5<span class=\"__4 _299\"></span>n till leve<span class=\"__4 _299\"></span>rant\u00f6rer s<span class=\"__4 _299\"></span>om ha<span class=\"__4 _299\"></span>r redo<span class=\"__4 _302\"></span> visats som l\u00e5ngfris<span class=\"__4 _298\"></span>tiga f<span class=\"__4 _298\"></span>ordringar och \u00f6<span class=\"__4 _298\"></span>vriga for<span class=\"__4 _298\"></span>dringar<span class=\"__4 _297\"></span>.<span class=\"__4 _300\"> </span>H&amp;M<span class=\"__4 _299\"></span>-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>en har i<span class=\"__4 _299\"></span>ng\u00e5t<span class=\"__4 _299\"></span>t av<span class=\"__4 _299\"></span>tal<span class=\"__4 _299\"></span>, kontrakt f\u00f6<span class=\"__4 _299\"></span>r att beta<span class=\"__4 _299\"></span>la f\u00f6r p<span class=\"__4 _299\"></span>erm<span class=\"__4 _299\"></span>a<span class=\"__4 _299\"></span> nent kol<span class=\"__4 _299\"></span>dioxid<span class=\"__4 _299\"></span>inf\u00e5ng<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>g och l<span class=\"__4 _299\"></span>agr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>, ef<span class=\"__4 _299\"></span>ter att ha g<span class=\"__4 _299\"></span>\u00e5tt me<span class=\"__4 _299\"></span>d i Frontie<span class=\"__4 _299\"></span>r<span class=\"__4 _298\"></span>. Kontrakt<span class=\"__4 _298\"></span>en inkluderar att g\u00f6ra f\u00f6rsko<span class=\"__4 _298\"></span>ttsbetalningar<span class=\"__4 _298\"></span>, vilka r<span class=\"__4 _298\"></span>edovisas som f\u00f6<span class=\"__4 _299\"></span>rutb<span class=\"__4 _299\"></span>etalda ko<span class=\"__4 _299\"></span>stnad<span class=\"__4 _299\"></span>er<span class=\"__4 _298\"></span>. N\u00e4r p<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>man<span class=\"__4 _299\"></span>ent inf\u00e5n<span class=\"__4 _299\"></span>gnin<span class=\"__4 _299\"></span>g oc<span class=\"__4 _299\"></span>h lag<span class=\"__4 _299\"></span>ring av koldi<span class=\"__4 _299\"></span>oxid har le<span class=\"__4 _299\"></span>vererats refl<span class=\"__4 _299\"></span>ek<span class=\"__4 _299\"></span>teras kostn<span class=\"__4 _299\"></span>ade<span class=\"__4 _299\"></span>n i resu<span class=\"__4 _299\"></span>ltatr\u00e4k<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>. F\u00f6rutbetalda kostnader eller k<span class=\"__4 _298\"></span>ostnader h\u00e4nf\u00f6rbart till permanent inf\u00e5ng<span class=\"__4 _299\"></span>ning o<span class=\"__4 _299\"></span>ch l<span class=\"__4 _299\"></span>agr<span class=\"__4 _299\"></span>ing av kol<span class=\"__4 _299\"></span>dioxid up<span class=\"__4 _299\"></span>pg<span class=\"__4 _299\"></span>\u00e5r inte till v\u00e4s<span class=\"__4 _299\"></span>entli<span class=\"__4 _299\"></span>ga b<span class=\"__4 _299\"></span>elo<span class=\"__4 _299\"></span>pp f\u00f6r 202<span class=\"__4 _299\"></span>3. \u00c5tag<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>en f\u00f6r y<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>terlig<span class=\"__4 _299\"></span>are beta<span class=\"__4 _299\"></span>lnin<span class=\"__4 _299\"></span>gar til<span class=\"__4 _299\"></span>l de bo<span class=\"__4 _299\"></span>lag kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>n har bi<span class=\"__4 _299\"></span>nda<span class=\"__4 _299\"></span>nde av<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>l me<span class=\"__4 _299\"></span>d upp<span class=\"__4 _299\"></span>g\u00e5r i<span class=\"__4 _299\"></span>nte till ett v\u00e4s<span class=\"__4 _299\"></span>entlig<span class=\"__4 _299\"></span>t bel<span class=\"__4 _299\"></span>op<span class=\"__4 _299\"></span>p f\u00f6r var<span class=\"__4 _299\"></span>je ens<span class=\"__4 _299\"></span>ki<span class=\"__4 _299\"></span>lt \u00e5r fram ti<span class=\"__4 _299\"></span>ll 203<span class=\"__4 _299\"></span>0<span class=\"__4 _300\"> </span>F\u00f6r 2<span class=\"__4 _299\"></span>023 ha<span class=\"__4 _299\"></span>r kl<span class=\"__4 _299\"></span>imat<span class=\"__4 _299\"></span>f\u00f6r\u00e4nd<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>garn<span class=\"__4 _299\"></span>a inte bed<span class=\"__4 _299\"></span>\u00f6mts h<span class=\"__4 _299\"></span>a n\u00e5g<span class=\"__4 _299\"></span>on v\u00e4s<span class=\"__4 _299\"></span>entli<span class=\"__4 _299\"></span>g inverk<span class=\"__4 _299\"></span>an p\u00e5 d<span class=\"__4 _299\"></span>e fina<span class=\"__4 _299\"></span>nsi<span class=\"__4 _299\"></span>ella r<span class=\"__4 _299\"></span>app<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>tern<span class=\"__4 _299\"></span>a ell<span class=\"__4 _299\"></span>er p\u00e5 d<span class=\"__4 _299\"></span>e upp<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>attnin<span class=\"__4 _299\"></span>gar oc<span class=\"__4 _299\"></span>h antagan<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>n so<span class=\"__4 _299\"></span>m har gj<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>ts vi<span class=\"__4 _299\"></span>d upp<span class=\"__4 _299\"></span>r\u00e4tta<span class=\"__4 _299\"></span>ndet av \u00e5r<span class=\"__4 _299\"></span>s<span class=\"__4 _299\"></span>  oc<span class=\"__4 _299\"></span>h konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>n<span class=\"__4 _299\"></span> redo<span class=\"__4 _298\"></span>visni<span class=\"__4 _298\"></span>ngen.<span class=\"__4 _300\"> </span>Statliga st\u00f6d<span class=\"__4 _300\"> </span>H&amp;M<span class=\"__4 _299\"></span>-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>en red<span class=\"__4 _299\"></span>ovi<span class=\"__4 _299\"></span>sar st<span class=\"__4 _299\"></span>atliga st\u00f6d i e<span class=\"__4 _299\"></span>nli<span class=\"__4 _299\"></span>ghet m<span class=\"__4 _299\"></span>ed I<span class=\"__4 _299\"></span>AS 2<span class=\"__4 _299\"></span>0 Red<span class=\"__4 _299\"></span>o<span class=\"__4 _299\"></span> vis<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>g av statlig<span class=\"__4 _299\"></span>a bidr<span class=\"__4 _299\"></span>ag oc<span class=\"__4 _299\"></span>h up<span class=\"__4 _299\"></span>plys<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gar o<span class=\"__4 _299\"></span>m statlig<span class=\"__4 _299\"></span>a st\u00f6d<span class=\"__4 _299\"></span>. Bi<span class=\"__4 _299\"></span>drag<span class=\"__4 _299\"></span>en redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as so<span class=\"__4 _299\"></span>m en kostn<span class=\"__4 _299\"></span>ads<span class=\"__4 _299\"></span>redu<span class=\"__4 _299\"></span>ktio<span class=\"__4 _299\"></span>n av de p<span class=\"__4 _299\"></span>oster s<span class=\"__4 _299\"></span>om b<span class=\"__4 _299\"></span>idra<span class=\"__4 _299\"></span>gen av<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>r<span class=\"__4 _298\"></span>. Bid<span class=\"__4 _299\"></span>rag<span class=\"__4 _299\"></span>en red<span class=\"__4 _299\"></span>ovi<span class=\"__4 _299\"></span>sas i res<span class=\"__4 _299\"></span>ultat o<span class=\"__4 _299\"></span>ch ba<span class=\"__4 _299\"></span>lans<span class=\"__4 _299\"></span>r\u00e4k<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>g n\u00e4r d<span class=\"__4 _299\"></span>et \u00e4r riml<span class=\"__4 _299\"></span>igt s\u00e4<span class=\"__4 _299\"></span>ker<span class=\"__4 _299\"></span>t att bi<span class=\"__4 _299\"></span>drag<span class=\"__4 _299\"></span>en komm<span class=\"__4 _299\"></span>er at<span class=\"__4 _299\"></span>t erh<span class=\"__4 _299\"></span>\u00e5lla<span class=\"__4 _299\"></span>s oc<span class=\"__4 _299\"></span>h eventue<span class=\"__4 _299\"></span>lla v<span class=\"__4 _299\"></span>illkor f\u00f6<span class=\"__4 _299\"></span>r bid<span class=\"__4 _299\"></span>rage<span class=\"__4 _299\"></span>n \u00e4r up<span class=\"__4 _299\"></span>pfy<span class=\"__4 _299\"></span>lld<span class=\"__4 _299\"></span>a. U<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>er r\u00e4ken<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>aps<span class=\"__4 _299\"></span>\u00e5ret 2023 h<span class=\"__4 _299\"></span>ar ing<span class=\"__4 _299\"></span>a statlig<span class=\"__4 _299\"></span>a st\u00f6d up<span class=\"__4 _299\"></span>p<span class=\"__4 _299\"></span> g\u00e5ende till v\u00e4sentliga belopp erh\u00e5llits.<span class=\"__4 _300\"> </span>Uppskattningar<span class=\"__4 _298\"></span>, antaganden<span class=\"__4 _298\"></span> och bed\u00f6mningar<span class=\"__4 _300\"> </span>Vi<span class=\"__4 _299\"></span>d upp<span class=\"__4 _299\"></span>r\u00e4ttan<span class=\"__4 _299\"></span>de av \u00e5r<span class=\"__4 _299\"></span>s<span class=\"__4 _299\"></span>  oc<span class=\"__4 _299\"></span>h konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nred<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gen i e<span class=\"__4 _299\"></span>nli<span class=\"__4 _299\"></span>ghet m<span class=\"__4 _299\"></span>ed I<span class=\"__4 _299\"></span>FR<span class=\"__4 _299\"></span>S har f\u00f6retag<span class=\"__4 _299\"></span>sl<span class=\"__4 _299\"></span>edn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en gjo<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>t upp<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>attnin<span class=\"__4 _299\"></span>gar o<span class=\"__4 _299\"></span>ch b<span class=\"__4 _299\"></span>ed<span class=\"__4 _299\"></span>\u00f6m<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>ar so<span class=\"__4 _299\"></span>m p\u00e5ver<span class=\"__4 _299\"></span>kar de re<span class=\"__4 _299\"></span>dov<span class=\"__4 _299\"></span>isa<span class=\"__4 _299\"></span>de b<span class=\"__4 _299\"></span>elo<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>en av til<span class=\"__4 _299\"></span>lg\u00e5<span class=\"__4 _299\"></span>ngar, skuld<span class=\"__4 _299\"></span>er<span class=\"__4 _298\"></span>, int\u00e4kter o<span class=\"__4 _299\"></span>ch kostnad<span class=\"__4 _299\"></span>er. Upps<span class=\"__4 _299\"></span>kattn<span class=\"__4 _299\"></span>inga<span class=\"__4 _299\"></span>r oc<span class=\"__4 _299\"></span>h antaga<span class=\"__4 _299\"></span>nde<span class=\"__4 _299\"></span>n bas<span class=\"__4 _299\"></span>eras p<span class=\"__4 _299\"></span>\u00e5 his<span class=\"__4 _299\"></span>toris<span class=\"__4 _299\"></span>ka er<span class=\"__4 _299\"></span>faren<span class=\"__4 _299\"></span>heter<span class=\"__4 _298\"></span>, andra re<span class=\"__4 _299\"></span>levanta fa<span class=\"__4 _299\"></span>ktorer s<span class=\"__4 _299\"></span>amt f\u00f6r<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>\u00e4ntning<span class=\"__4 _299\"></span>ar om f<span class=\"__4 _299\"></span>ramtide<span class=\"__4 _299\"></span>n oc<span class=\"__4 _299\"></span>h ses \u00f6ve<span class=\"__4 _299\"></span>r reg<span class=\"__4 _299\"></span>elb<span class=\"__4 _299\"></span>und<span class=\"__4 _299\"></span>et. D<span class=\"__4 _299\"></span>et fakti<span class=\"__4 _299\"></span>ska ut<span class=\"__4 _299\"></span>fal<span class=\"__4 _299\"></span>let kan d<span class=\"__4 _299\"></span>\u00e4r<span class=\"__4 _299\"></span>f\u00f6r komm<span class=\"__4 _299\"></span>a att av<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>ka fr\u00e5n g<span class=\"__4 _299\"></span>jord<span class=\"__4 _299\"></span>a upp<span class=\"__4 _299\"></span>skat<span class=\"__4 _299\"></span>tnin<span class=\"__4 _299\"></span>gar o<span class=\"__4 _299\"></span>ch anta<span class=\"__4 _299\"></span>gand<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>. De k\u00e4llor till os\u00e4kerhet i<span class=\"__4 _298\"></span> uppskattningar och be<span class=\"__4 _299\"></span>d\u00f6mningar vid till\u00e4mpning av r<span class=\"__4 _298\"></span>edovisningspri<span class=\"__4 _298\"></span>nciperna som h<span class=\"__4 _298\"></span>ar iden<span class=\"__4 _298\"></span>tifiera<span class=\"__4 _298\"></span>ts<span class=\"__4 _298\"></span> av H<span class=\"__4 _298\"></span>&amp;M-koncernen h\u00e4nf\u00f6rs till<span class=\"__4 _298\"></span> v\u00e4rdering av v<span class=\"__4 _298\"></span>arulager<span class=\"__4 _298\"></span>, balanserade utveck<span class=\"__4 _299\"></span>lingsutgifter<span class=\"__4 _297\"></span>,  <span class=\"__4 _301\"></span>nedsk<span class=\"__4 _299\"></span>rivnings<span class=\"__4 _299\"></span>pr\u00f6vningar av anl\u00e4ggningstillg\u00e5ngar<span class=\"__4 _298\"></span>,<span class=\"__4 _298\"></span> fastst\u00e4llande av<span class=\"__4 _298\"></span>  <span class=\"__4 _301\"></span>leasingpe<span class=\"__4 _299\"></span>riod och l\u00e5ner\u00e4nta som ing\u00e5r i ber\u00e4kningarna av n<span class=\"__4 _298\"></span>yt<span class=\"__4 _299\"></span>tjande<span class=\"ls1_4 ws1_4\"> </span>r\u00e4ttstillg\u00e5ngar och r\u00e4nt<span class=\"__4 _298\"></span>eb\u00e4rande skulder h\u00e4nf\u00f6rliga till<span class=\"__4 _298\"></span> leasingavtal<span class=\"__4 _299\"></span>, be<span class=\"__4 _299\"></span>r\u00e4kn<span class=\"__4 _299\"></span>ing av av<span class=\"__4 _299\"></span>s\u00e4ttn<span class=\"__4 _299\"></span>inga<span class=\"__4 _299\"></span>r samt v\u00e4<span class=\"__4 _299\"></span>rder<span class=\"__4 _299\"></span>ing av ak<span class=\"__4 _299\"></span>tue<span class=\"__4 _299\"></span>ll oc<span class=\"__4 _299\"></span>h up<span class=\"__4 _299\"></span>psk<span class=\"__4 _299\"></span>juten skat<span class=\"__4 _299\"></span>t. S<span class=\"__4 _299\"></span>e y<span class=\"__4 _299\"></span>tter<span class=\"__4 _299\"></span>liga<span class=\"__4 _299\"></span>re bes<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>riv<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gar av os<span class=\"__4 _299\"></span>\u00e4kerh<span class=\"__4 _299\"></span>eten i upp<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>attnin<span class=\"__4 _299\"></span>gar oc<span class=\"__4 _299\"></span>h be<span class=\"__4 _299\"></span>d\u00f6m<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gar i noter<span class=\"__4 _299\"></span>na 10<span class=\"__4 _299\"></span>, 12, 17<span class=\"__4 _298\"></span>, 18 oc<span class=\"__4 _299\"></span>h 23<span class=\"__4 _299\"></span>. Koncernr<span class=\"__4 _298\"></span>edovisningen Koncernredo<span class=\"__4 _298\"></span>visning<span class=\"__4 _300\"> </span>Koncernr<span class=\"__4 _298\"></span>edovisnin<span class=\"__4 _298\"></span>gen omf<span class=\"__4 _298\"></span>att<span class=\"__4 _298\"></span>ar moderbolage<span class=\"__4 _298\"></span>t och<span class=\"__4 _298\"></span> dott<span class=\"__4 _298\"></span>erbolag. So<span class=\"__4 _299\"></span>m dotter<span class=\"__4 _299\"></span>bo<span class=\"__4 _299\"></span>lag avs<span class=\"__4 _299\"></span>es a<span class=\"__4 _299\"></span>lla b<span class=\"__4 _299\"></span>olag d<span class=\"__4 _299\"></span>\u00e4r konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen i<span class=\"__4 _299\"></span>nne<span class=\"__4 _299\"></span>har e<span class=\"__4 _299\"></span>lle<span class=\"__4 _299\"></span>r f\u00f6r<span class=\"__4 _299\"></span>fogar \u00f6ver<span class=\"__4 _298\"></span> mer \u00e4n<span class=\"__4 _298\"></span> 50 procen<span class=\"__4 _298\"></span>t a<span class=\"__4 _298\"></span>v r\u00f6s<span class=\"__4 _298\"></span>tern<span class=\"__4 _298\"></span>a eller<span class=\"__4 _298\"></span> d\u00e4r k<span class=\"__4 _298\"></span>oncernen genom<span class=\"__4 _298\"></span> avtal ell<span class=\"__4 _299\"></span>er p\u00e5 a<span class=\"__4 _299\"></span>nnat s\u00e4t<span class=\"__4 _299\"></span>t ens<span class=\"__4 _299\"></span>am ut\u00f6var ett b<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>t\u00e4mm<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>e infly<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>e. Ett  <span class=\"__4 _301\"></span>dotter<span class=\"__4 _299\"></span>bol<span class=\"__4 _299\"></span>ag tas m<span class=\"__4 _299\"></span>ed i kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rnre<span class=\"__4 _299\"></span>dov<span class=\"__4 _299\"></span>isn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en fr\u00e5n f\u00f6<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>v\u00e4r<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>stidp<span class=\"__4 _299\"></span>unk<span class=\"__4 _299\"></span>ten<span class=\"__4 _299\"></span>, vil<span class=\"__4 _299\"></span>ken \u00e4r de<span class=\"__4 _299\"></span>n dag d\u00e5 m<span class=\"__4 _299\"></span>od<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>bol<span class=\"__4 _299\"></span>aget f\u00e5<span class=\"__4 _299\"></span>r ett be<span class=\"__4 _299\"></span>st\u00e4m<span class=\"__4 _299\"></span>man<span class=\"__4 _299\"></span>de infl<span class=\"__4 _299\"></span>y<span class=\"__4 _299\"></span>tand<span class=\"__4 _299\"></span>e, oc<span class=\"__4 _299\"></span>h ing\u00e5<span class=\"__4 _299\"></span>r i konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>en fra<span class=\"__4 _299\"></span>m till d<span class=\"__4 _299\"></span>en dag d<span class=\"__4 _299\"></span>\u00e5 det b<span class=\"__4 _299\"></span>est\u00e4<span class=\"__4 _299\"></span>mman<span class=\"__4 _299\"></span>de infly<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>ndet up<span class=\"__4 _299\"></span>ph<span class=\"__4 _299\"></span>\u00f6r. Koncer<span class=\"__4 _299\"></span>nintern<span class=\"__4 _299\"></span>a int\u00e4kter, k<span class=\"__4 _298\"></span>ostna<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r<span class=\"__4 _298\"></span>, fordring<span class=\"__4 _299\"></span>ar oc<span class=\"__4 _299\"></span>h skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r samt o<span class=\"__4 _299\"></span>realis<span class=\"__4 _299\"></span>era<span class=\"__4 _299\"></span>de res<span class=\"__4 _299\"></span>ultat el<span class=\"__4 _299\"></span>imin<span class=\"__4 _299\"></span>eras i s<span class=\"__4 _299\"></span>in h<span class=\"__4 _299\"></span>elh<span class=\"__4 _299\"></span>et vid up<span class=\"__4 _299\"></span>pr\u00e4t tande<span class=\"__4 _298\"></span>t av<span class=\"__4 _298\"></span> koncernr<span class=\"__4 _298\"></span>edovisnin<span class=\"__4 _298\"></span>gen. De finansi<span class=\"__4 _298\"></span>ella r<span class=\"__4 _298\"></span>apporterna<span class=\"__4 _298\"></span> f\u00f6r<span class=\"__4 _298\"></span> moderbolage<span class=\"__4 _298\"></span>t och do<span class=\"__4 _298\"></span>tt<span class=\"__4 _298\"></span>erbolagen<span class=\"__4 _298\"></span> som tas in i kon<span class=\"__4 _299\"></span>cer<span class=\"__4 _299\"></span>nred<span class=\"__4 _299\"></span>ovi<span class=\"__4 _299\"></span>sni<span class=\"__4 _299\"></span>nge<span class=\"__4 _299\"></span>n avs<span class=\"__4 _299\"></span>er sa<span class=\"__4 _299\"></span>mma p<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>od o<span class=\"__4 _299\"></span>ch \u00e4r u<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>r\u00e4ttad<span class=\"__4 _299\"></span>e enligt<span class=\"__4 _298\"></span> de r<span class=\"__4 _298\"></span>edovisningsprinciper<span class=\"__4 _298\"></span> som g\u00e4ller<span class=\"__4 _298\"></span> f\u00f6r<span class=\"__4 _298\"></span> koncernen<span class=\"__4 _300\"> </span>. In<span class=\"__4 _298\"></span>tr<span class=\"__4 _298\"></span>esse<span class=\"__4 _299\"></span> f\u00f6re<span class=\"__4 _298\"></span>tag och joint v<span class=\"__4 _298\"></span>entures r<span class=\"__4 _298\"></span>edovisas med till\u00e4mpning av kapitalandels<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span>met<span class=\"__4 _298\"></span>oden n\u00e4r<span class=\"__4 _298\"></span> koncernen<span class=\"__4 _298\"></span> har be<span class=\"__4 _298\"></span>tydande<span class=\"__4 _298\"></span> inflytande eller<span class=\"__4 _298\"></span> gemensamt<span class=\"__4 _298\"></span> best\u00e4mmande infly<span class=\"__4 _299\"></span>tande.<span class=\"__4 _300\"> </span>Intre<span class=\"__4 _299\"></span>ss<span class=\"__4 _299\"></span>ef\u00f6retag o<span class=\"__4 _299\"></span>ch jo<span class=\"__4 _299\"></span>int ventur<span class=\"__4 _299\"></span>es<span class=\"__4 _300\"> </span>Bo<span class=\"__4 _299\"></span>lag d<span class=\"__4 _299\"></span>\u00e4r konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>en ha<span class=\"__4 _299\"></span>r bet<span class=\"__4 _299\"></span>ydan<span class=\"__4 _299\"></span>de infl<span class=\"__4 _299\"></span>y<span class=\"__4 _299\"></span>tand<span class=\"__4 _299\"></span>e (intres<span class=\"__4 _299\"></span>s<span class=\"__4 _299\"></span>ef\u00f6retag) e<span class=\"__4 _299\"></span>lle<span class=\"__4 _299\"></span>r gem<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>samt b<span class=\"__4 _299\"></span>est\u00e4<span class=\"__4 _299\"></span>mma<span class=\"__4 _299\"></span>nde i<span class=\"__4 _299\"></span>nfly<span class=\"__4 _299\"></span>tan<span class=\"__4 _299\"></span>de (<span class=\"__4 _299\"></span>joi<span class=\"__4 _299\"></span>nt ventures<span class=\"__4 _299\"></span>) redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as en<span class=\"__4 _299\"></span>ligt kapit<span class=\"__4 _298\"></span>alandelsmet<span class=\"__4 _298\"></span>oden, se no<span class=\"__4 _298\"></span>t 1<span class=\"__4 _298\"></span>6.<span class=\"__4 _300\"> </span>Omr\u00e4kning a<span class=\"__4 _298\"></span>v ut<span class=\"__4 _298\"></span>l\u00e4ndska do<span class=\"__4 _298\"></span>tterbola<span class=\"__4 _298\"></span>g<span class=\"__4 _300\"> </span>De f\u00f6retag s<span class=\"__4 _299\"></span>om in<span class=\"__4 _299\"></span>g\u00e5r i kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>n upp<span class=\"__4 _299\"></span>r\u00e4tta<span class=\"__4 _299\"></span>r sina fi<span class=\"__4 _299\"></span>nan<span class=\"__4 _299\"></span>sie<span class=\"__4 _299\"></span>lla ra<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>ter i den va<span class=\"__4 _299\"></span>luta s<span class=\"__4 _299\"></span>om anv\u00e4<span class=\"__4 _299\"></span>nds i d<span class=\"__4 _299\"></span>en eko<span class=\"__4 _299\"></span>nom<span class=\"__4 _299\"></span>isk<span class=\"__4 _299\"></span>a mil<span class=\"__4 _299\"></span>j\u00f6 d\u00e4r re<span class=\"__4 _299\"></span>sp<span class=\"__4 _299\"></span>ek<span class=\"__4 _299\"></span>tive f\u00f6retag huvuds<span class=\"__4 _299\"></span>akligen \u00e4r verksamt, den s\u00e5 kallade funktionella valutan. Des<span class=\"__4 _299\"></span>sa rapporter<span class=\"__4 _298\"></span> ut<span class=\"__4 _298\"></span>g\u00f6r gru<span class=\"__4 _298\"></span>nden f<span class=\"__4 _298\"></span>\u00f6r k<span class=\"__4 _298\"></span>oncernr<span class=\"__4 _298\"></span>edovisningen.<span class=\"__4 _298\"></span> Koncernr<span class=\"__4 _298\"></span>edovis<span class=\"ls1_4 ws1_4\"> </span>ning<span class=\"__4 _299\"></span>en up<span class=\"__4 _299\"></span>pr\u00e4t<span class=\"__4 _299\"></span>tas i sv<span class=\"__4 _299\"></span>ens<span class=\"__4 _299\"></span>ka k<span class=\"__4 _299\"></span>rono<span class=\"__4 _299\"></span>r<span class=\"__4 _298\"></span>, som \u00e4r m<span class=\"__4 _299\"></span>od<span class=\"__4 _299\"></span>erb<span class=\"__4 _299\"></span>ola<span class=\"__4 _299\"></span>gets fu<span class=\"__4 _299\"></span>nkti<span class=\"__4 _299\"></span>one<span class=\"__4 _299\"></span>lla valuta och rapporteringsvaluta. Tillg\u00e5n<span class=\"__4 _299\"></span>gar och skulder i utl\u00e4ndska  <span class=\"__4 _301\"></span>dotterbolag omr\u00e4knas till balansdagens kurs och resultatr<span class=\"__4 _298\"></span>\u00e4kningar omr\u00e4knas till r\u00e4kenskaps\u00e5rets<span class=\"__4 _298\"></span> genoms<span class=\"__4 _299\"></span>nittskurs. Omr\u00e4k<span class=\"__4 _299\"></span>ningsdif<span class=\"__4 _299\"></span>feren<span class=\"ls1_4 ws1_4\"> </span>sen ti<span class=\"__4 _299\"></span>ll f\u00f6lj<span class=\"__4 _299\"></span>d av detta<span class=\"__4 _299\"></span>, sa<span class=\"__4 _299\"></span>mt till f\u00f6lj<span class=\"__4 _299\"></span>d av att net<span class=\"__4 _299\"></span>toinves<span class=\"__4 _299\"></span>tering<span class=\"__4 _299\"></span>en o<span class=\"__4 _299\"></span>mr\u00e4k<span class=\"__4 _299\"></span>nats till annan valu<span class=\"__4 _298\"></span>takurs vid r\u00e4k<span class=\"__4 _298\"></span>enskaps\u00e5rets slut \u00e4n vid r\u00e4k<span class=\"__4 _298\"></span>enskaps\u00e5rets b\u00f6r<span class=\"__4 _299\"></span>jan<span class=\"__4 _299\"></span>, redo<span class=\"__4 _299\"></span>vis<span class=\"__4 _299\"></span>as vi<span class=\"__4 _299\"></span>a rapp<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>t \u00f6ve<span class=\"__4 _299\"></span>r totalresul<span class=\"__4 _299\"></span>tat i eget ka<span class=\"__4 _299\"></span>pital s<span class=\"__4 _299\"></span>om e<span class=\"__4 _299\"></span>n omr\u00e4<span class=\"__4 _299\"></span>kn<span class=\"__4 _299\"></span>ings<span class=\"__4 _299\"></span>res<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>v. Vid av<span class=\"__4 _299\"></span>y<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>trin<span class=\"__4 _299\"></span>g av en utl\u00e4<span class=\"__4 _299\"></span>nds<span class=\"__4 _299\"></span>k ver<span class=\"__4 _299\"></span>ksam<span class=\"__4 _299\"></span>het red<span class=\"__4 _299\"></span>ovi<span class=\"__4 _299\"></span>sas de ackumulerade omr\u00e4kning<span class=\"__4 _299\"></span>sdifferenserna i resultatr\u00e4kningen till sam<span class=\"__4 _299\"></span>mans m<span class=\"__4 _299\"></span>ed v<span class=\"__4 _299\"></span>ins<span class=\"__4 _299\"></span>ten ell<span class=\"__4 _299\"></span>er f\u00f6r<span class=\"__4 _299\"></span>lusten f<span class=\"__4 _299\"></span>r\u00e5n av<span class=\"__4 _299\"></span>y<span class=\"__4 _299\"></span>ttr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>. Utl\u00e4ndsk valuta<span class=\"__4 _300\"> </span>Monet\u00e4ra tillg\u00e5ngar och skulder i utl\u00e4ndsk valuta omr\u00e4knas till balans<span class=\"ls1_4 ws1_4\"> </span>dagens kurs. Valut<span class=\"__4 _298\"></span>akursdifferenser som upp<span class=\"__4 _299\"></span>st\u00e5r vid omr\u00e4kningarna redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as i resu<span class=\"__4 _299\"></span>ltatr\u00e4k<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>en m<span class=\"__4 _299\"></span>ed un<span class=\"__4 _299\"></span>danta<span class=\"__4 _299\"></span>g av valuta<span class=\"__4 _299\"></span>kurs<span class=\"__4 _299\"></span>dif<span class=\"__4 _299\"></span>feren<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>r avse<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>de l\u00e5<span class=\"__4 _299\"></span>n som \u00e4<span class=\"__4 _299\"></span>r att b<span class=\"__4 _299\"></span>etrakta s<span class=\"__4 _299\"></span>om n<span class=\"__4 _299\"></span>ettoinve<span class=\"__4 _299\"></span>sterin<span class=\"__4 _299\"></span>g i en utla<span class=\"__4 _299\"></span>nds<span class=\"__4 _299\"></span>verk<span class=\"ws1_4\"> </span>sam<span class=\"__4 _299\"></span>het. D<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>na ty<span class=\"__4 _299\"></span>p av valu<span class=\"__4 _299\"></span>takur<span class=\"__4 _299\"></span>sdif<span class=\"__4 _299\"></span>fere<span class=\"__4 _299\"></span>nse<span class=\"__4 _299\"></span>r red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as v<span class=\"__4 _299\"></span>ia rapp<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>t \u00f6ve<span class=\"__4 _299\"></span>r to<span class=\"__4 _298\"></span>talresulta<span class=\"__4 _298\"></span>t i eget kapital<span class=\"__4 _298\"></span> som omr\u00e4knings<span class=\"__4 _299\"></span>differens. \u00c4ven valutak<span class=\"__4 _298\"></span>urs<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span>dif<span class=\"__4 _299\"></span>feren<span class=\"__4 _299\"></span>ser av<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>end<span class=\"__4 _299\"></span>e l\u00e5n i utl<span class=\"__4 _299\"></span>\u00e4nd<span class=\"__4 _299\"></span>sk va<span class=\"__4 _299\"></span>luta so<span class=\"__4 _299\"></span>m up<span class=\"__4 _299\"></span>ptagits f\u00f6r at<span class=\"__4 _299\"></span>t s\u00e4k<span class=\"__4 _299\"></span>ra nettoinv<span class=\"__4 _298\"></span>esteringar i ut<span class=\"__4 _298\"></span>landsverksamhet redovisas i \u00f6vrigt to<span class=\"__4 _298\"></span>talresulta<span class=\"__4 _298\"></span>t.<span class=\"__4 _300\"> </span>R\u00e4n<span class=\"__4 _299\"></span>tein<span class=\"__4 _299\"></span>t\u00e4<span class=\"__4 _299\"></span>kte<span class=\"__4 _299\"></span>r<span class=\"__4 _300\"> </span>R\u00e4nteint\u00e4k<span class=\"__4 _299\"></span>ter redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as i tak<span class=\"__4 _299\"></span>t me<span class=\"__4 _299\"></span>d att de i<span class=\"__4 _299\"></span>ntj\u00e4nas<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>Kassafl\u00f6desanalys Kas<span class=\"__4 _299\"></span>sa<span class=\"__4 _299\"></span>fl\u00f6<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>sana<span class=\"__4 _299\"></span>lys<span class=\"__4 _299\"></span>en up<span class=\"__4 _299\"></span>pr\u00e4t<span class=\"__4 _299\"></span>tas en<span class=\"__4 _299\"></span>ligt in<span class=\"__4 _299\"></span>dire<span class=\"__4 _299\"></span>kt m<span class=\"__4 _299\"></span>etod. D<span class=\"__4 _299\"></span>et redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>ade kas<span class=\"__4 _299\"></span>safl<span class=\"__4 _299\"></span>\u00f6d<span class=\"__4 _299\"></span>et omfat<span class=\"__4 _299\"></span>tar en<span class=\"__4 _299\"></span>dast tr<span class=\"__4 _299\"></span>ansa<span class=\"__4 _299\"></span>ktio<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>r so<span class=\"__4 _299\"></span>m med<span class=\"__4 _299\"></span>f\u00f6r in<span class=\"__4 _299\"></span>  e<span class=\"__4 _299\"></span>lle<span class=\"__4 _299\"></span>r  utbetalningar<span class=\"__4 _297\"></span>.<span class=\"__4 _300\"> </span>Vid r<span class=\"__4 _298\"></span>edovisnin<span class=\"__4 _298\"></span>g a<span class=\"__4 _298\"></span>v r<span class=\"__4 _298\"></span>\u00f6relseseg<span class=\"__4 _298\"></span>ment<span class=\"__4 _298\"></span> til<span class=\"__4 _298\"></span>l\u00e4mpas<span class=\"__4 _298\"></span> IFRS 8 R\u00f6r<span class=\"__4 _298\"></span>elsesegmen<span class=\"__4 _298\"></span>t. Konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s verk<span class=\"__4 _299\"></span>sam<span class=\"__4 _299\"></span>het be<span class=\"__4 _299\"></span>st\u00e5r i h<span class=\"__4 _299\"></span>uv<span class=\"__4 _299\"></span>uds<span class=\"__4 _299\"></span>ak av f\u00f6r<span class=\"__4 _299\"></span>s\u00e4lj<span class=\"__4 _299\"></span>ning av k<span class=\"__4 _299\"></span>l\u00e4<span class=\"__4 _299\"></span>der, acces<span class=\"__4 _299\"></span>soarer<span class=\"__4 _298\"></span>, sk<span class=\"__4 _298\"></span>or<span class=\"__4 _298\"></span>, k<span class=\"__4 _298\"></span>osmetik, hemte<span class=\"__4 _298\"></span>xtil och inredningsartik<span class=\"__4 _299\"></span>lar till k<span class=\"__4 _298\"></span>on sum<span class=\"__4 _299\"></span>ent. D<span class=\"__4 _299\"></span>en i<span class=\"__4 _299\"></span>nterna up<span class=\"__4 _299\"></span>pf\u00f6ljn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en av ver<span class=\"__4 _299\"></span>ksam<span class=\"__4 _299\"></span>heten s<span class=\"__4 _299\"></span>ker pe<span class=\"__4 _299\"></span>r lan<span class=\"__4 _299\"></span>d av koncernche<span class=\"__4 _298\"></span>fen som<span class=\"__4 _298\"></span> \u00e4r k<span class=\"__4 _298\"></span>oncernens h\u00f6gst<span class=\"__4 _298\"></span>a v<span class=\"__4 _298\"></span>erkst\u00e4l<span class=\"__4 _298\"></span>lande beslut<span class=\"__4 _298\"></span>sfa<span class=\"__4 _298\"></span>ttare.<span class=\"__4 _298\"></span> V<span class=\"__4 _298\"></span>arje l<span class=\"__4 _299\"></span>and \u00e4r d<span class=\"__4 _299\"></span>\u00e4rm<span class=\"__4 _299\"></span>ed et<span class=\"__4 _299\"></span>t r\u00f6rels<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>egm<span class=\"__4 _299\"></span>ent<span class=\"__4 _299\"></span>. I de ol<span class=\"__4 _299\"></span>ika l\u00e4<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>erna s<span class=\"__4 _299\"></span>\u00e4lj<span class=\"__4 _299\"></span>s do<span class=\"__4 _299\"></span>ck liknande produkter via liknande f\u00f6rs\u00e4ljningsk<span class=\"__4 _299\"></span>analer till liknande kunder<span class=\"__4 _298\"></span>. V<span class=\"__4 _298\"></span>aruin<span class=\"__4 _298\"></span>k\u00f6pen sk<span class=\"__4 _298\"></span>er gemensa<span class=\"__4 _298\"></span>mt f<span class=\"__4 _298\"></span>\u00f6r k<span class=\"__4 _298\"></span>oncernen. Flera<span class=\"__4 _298\"></span> l\u00e4nder<span class=\"__4 _298\"></span> har li<span class=\"__4 _298\"></span>kartade ekonomi<span class=\"__4 _298\"></span>ska egenskaper<span class=\"__4 _297\"></span>, s\u00e5som l\u00e5<span class=\"__4 _298\"></span>ngsikti<span class=\"__4 _298\"></span>ga ek<span class=\"__4 _298\"></span>onomiska<span class=\"__4 _298\"></span> resul<span class=\"__4 _298\"></span>ta<span class=\"__4 _298\"></span>t s\u00e5v<span class=\"__4 _298\"></span>\u00e4l som r\u00f6<span class=\"__4 _299\"></span>rels<span class=\"__4 _299\"></span>e<span class=\"__4 _299\"></span>  oc<span class=\"__4 _299\"></span>h fin<span class=\"__4 _299\"></span>ans<span class=\"__4 _299\"></span>iell<span class=\"__4 _299\"></span>a ris<span class=\"__4 _299\"></span>ker var<span class=\"__4 _299\"></span>f\u00f6r l<span class=\"__4 _299\"></span>\u00e4nd<span class=\"__4 _299\"></span>erna<span class=\"__4 _299\"></span>, m<span class=\"__4 _299\"></span>ot bakgrun<span class=\"__4 _299\"></span>d av detta<span class=\"__4 _299\"></span>, ka<span class=\"__4 _299\"></span>n sl\u00e5<span class=\"__4 _299\"></span>s sam<span class=\"__4 _299\"></span>man i s<span class=\"__4 _299\"></span>egm<span class=\"__4 _299\"></span>ents<span class=\"__4 _299\"></span>redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gen<span class=\"__4 _299\"></span>. H&amp;<span class=\"__4 _299\"></span>M-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen h<span class=\"__4 _299\"></span>ar gjort samm<span class=\"__4 _299\"></span>anslagningar till segmenten Asien och Oceanien<span class=\"__4 _299\"></span>, Europa oc<span class=\"__4 _299\"></span>h Afrika s<span class=\"__4 _299\"></span>amt N<span class=\"__4 _299\"></span>ord<span class=\"__4 _299\"></span>  oc<span class=\"__4 _299\"></span>h Syda<span class=\"__4 _299\"></span>mer<span class=\"__4 _299\"></span>ika<span class=\"__4 _299\"></span>. M<span class=\"__4 _299\"></span>od<span class=\"__4 _299\"></span>erb<span class=\"__4 _299\"></span>ola<span class=\"__4 _299\"></span>get till<span class=\"__4 _299\"></span>sam<span class=\"__4 _299\"></span>man<span class=\"__4 _299\"></span>s me<span class=\"__4 _299\"></span>d dotter<span class=\"__4 _299\"></span>bol<span class=\"__4 _299\"></span>ag utan ex<span class=\"__4 _299\"></span>tern o<span class=\"__4 _299\"></span>ms\u00e4t<span class=\"__4 _299\"></span>tning re<span class=\"__4 _299\"></span>dov<span class=\"__4 _299\"></span>isa<span class=\"__4 _299\"></span>s se<span class=\"__4 _299\"></span>parat un<span class=\"__4 _299\"></span>der r<span class=\"__4 _299\"></span>ub<span class=\"__4 _299\"></span>riken Koncerngemensamt.<span class=\"__4 _298\"></span> De r<span class=\"__4 _298\"></span>edovisningsprinciper<span class=\"__4 _298\"></span> som anv<span class=\"__4 _298\"></span>\u00e4nds i<span class=\"__4 _298\"></span> segments<span class=\"ls1_4 ws1_4\"> </span>redovi<span class=\"__4 _298\"></span>sningen \u00e4<span class=\"__4 _298\"></span>r samma<span class=\"__4 _298\"></span> som i<span class=\"__4 _298\"></span> koncernr<span class=\"__4 _298\"></span>edovisn<span class=\"__4 _298\"></span>ingen. T<span class=\"__4 _297\"></span>ran<span class=\"__4 _298\"></span>saktioner<span class=\"__4 _298\"></span> mellan segme<span class=\"__4 _299\"></span>nt sk<span class=\"__4 _298\"></span>er enligt normala kommersiella villkor<span class=\"__4 _300\"> </span><span class=\"__4 _298\"></span>.<span class=\"__4 _300\"> </span>Vi<span class=\"__4 _299\"></span>d redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>ning av f\u00f6<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>v\u00e4r<span class=\"__4 _299\"></span>v til<span class=\"__4 _299\"></span>l\u00e4m<span class=\"__4 _299\"></span>pas I<span class=\"__4 _299\"></span>FR<span class=\"__4 _299\"></span>S 3 R\u00f6<span class=\"__4 _299\"></span>rels<span class=\"__4 _299\"></span>ef\u00f6r<span class=\"__4 _299\"></span>v\u00e4r<span class=\"__4 _302\"></span>v<span class=\"__4 _298\"></span>. Samtliga r<span class=\"__4 _298\"></span>\u00f6relsef\u00f6rv\u00e4r<span class=\"__4 _299\"></span>v redovisas enligt f\u00f6rv\u00e4r<span class=\"__4 _299\"></span>vs<span class=\"__4 _299\"></span>metoden vilke<span class=\"__4 _298\"></span>t inneb\u00e4r att f\u00f6r<span class=\"__4 _299\"></span>v\u00e4<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>vad<span class=\"__4 _299\"></span>e till<span class=\"__4 _299\"></span>g\u00e5ng<span class=\"__4 _299\"></span>ar res<span class=\"__4 _299\"></span>pe<span class=\"__4 _299\"></span>kti<span class=\"__4 _299\"></span>ve \u00f6ver<span class=\"__4 _299\"></span>tagn<span class=\"__4 _299\"></span>a sku<span class=\"__4 _299\"></span>lde<span class=\"__4 _299\"></span>r redo<span class=\"__4 _299\"></span>vis<span class=\"__4 _299\"></span>as oc<span class=\"__4 _299\"></span>h v\u00e4rderas till<span class=\"__4 _298\"></span> verkligt v\u00e4rde vid f\u00f6rv\u00e4r<span class=\"__4 _299\"></span>vstidpunkten. \u00d6ver<span class=\"__4 _299\"></span>stiger \u00f6verf\u00f6rd ers\u00e4ttning det vid f\u00f6rv\u00e4r<span class=\"__4 _299\"></span>vstillf\u00e4llet ber\u00e4knade v\u00e4rdet a<span class=\"__4 _298\"></span>v identifierbara netto<span class=\"__4 _298\"></span>tillg\u00e5ngar i det f<span class=\"__4 _298\"></span>\u00f6rv\u00e4r<span class=\"__4 _299\"></span>vade f\u00f6retaget<span class=\"__4 _298\"></span> redovisas skillnads<span class=\"__4 _299\"></span>belop<span class=\"__4 _299\"></span>pet som k<span class=\"__4 _298\"></span>oncernm\u00e4ssig goodwill<span class=\"__4 _300\"> </span>. Underst<span class=\"__4 _298\"></span>iger \u00f6v<span class=\"__4 _298\"></span>erf\u00f6rd<span class=\"__4 _298\"></span> ers\u00e4ttn<span class=\"__4 _298\"></span>ing de<span class=\"__4 _298\"></span>t  <span class=\"__4 _301\"></span>slutligen fastst\u00e4llda v\u00e4r<span class=\"__4 _298\"></span>det av<span class=\"__4 _298\"></span> identifierbara netto<span class=\"__4 _298\"></span>tillg\u00e5ngar redovisas skillnads<span class=\"__4 _299\"></span>belop<span class=\"__4 _299\"></span>pet direkt i r<span class=\"__4 _298\"></span>esultatr\u00e4kningen. Innehav utan best\u00e4mmande infly<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>nde b<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>t\u00e4ms f\u00f6r v<span class=\"__4 _299\"></span>arje tra<span class=\"__4 _299\"></span>nsa<span class=\"__4 _299\"></span>ktio<span class=\"__4 _299\"></span>n anting<span class=\"__4 _299\"></span>en s<span class=\"__4 _299\"></span>om e<span class=\"__4 _299\"></span>n prop<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>tio<span class=\"__4 _299\"></span>nel<span class=\"__4 _299\"></span>l andel av verkligt v\u00e4rde p\u00e5<span class=\"__4 _298\"></span> identifierbara netto<span class=\"__4 _298\"></span>tillg\u00e5ngar eller till verkligt v\u00e4rde<span class=\"__4 _299\"></span>. T<span class=\"__4 _297\"></span>ran<span class=\"__4 _299\"></span>sak<span class=\"__4 _299\"></span>tio<span class=\"__4 _299\"></span>nskos<span class=\"__4 _299\"></span>tnad<span class=\"__4 _299\"></span>er i sa<span class=\"__4 _299\"></span>mba<span class=\"__4 _299\"></span>nd me<span class=\"__4 _299\"></span>d f\u00f6r<span class=\"__4 _299\"></span>v\u00e4<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>v ing<span class=\"__4 _299\"></span>\u00e5r inte i ans<span class=\"__4 _299\"></span>kaf<span class=\"__4 _299\"></span>f<span class=\"ls1_4\"> </span>ning<span class=\"__4 _299\"></span>sv\u00e4rd<span class=\"__4 _299\"></span>et utan kostn<span class=\"__4 _299\"></span>ads<span class=\"__4 _299\"></span>f\u00f6rs di<span class=\"__4 _299\"></span>rekt<span class=\"__4 _299\"></span>. N<span class=\"__4 _299\"></span>\u00e4r ett r\u00f6re<span class=\"__4 _299\"></span>lsef\u00f6<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>v\u00e4r<span class=\"__4 _299\"></span>v g<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>omf\u00f6r<span class=\"__4 _299\"></span>s stegv<span class=\"__4 _299\"></span>is o<span class=\"__4 _299\"></span>mv\u00e4rde<span class=\"__4 _299\"></span>ras kon<span class=\"__4 _299\"></span>cer<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>ns tidi<span class=\"__4 _299\"></span>gare inn<span class=\"__4 _299\"></span>ehav i d<span class=\"__4 _299\"></span>en f\u00f6r<span class=\"__4 _302\"></span>v\u00e4r<span class=\"__4 _299\"></span>vad<span class=\"__4 _299\"></span>e enh<span class=\"__4 _299\"></span>eten till de<span class=\"__4 _299\"></span>ss v<span class=\"__4 _299\"></span>erk<span class=\"__4 _299\"></span>lig<span class=\"__4 _299\"></span>a v\u00e4rde p<span class=\"__4 _299\"></span>er f\u00f6r<span class=\"__4 _302\"></span>v\u00e4r<span class=\"__4 _299\"></span>vs<span class=\"__4 _299\"></span>tidpu<span class=\"__4 _299\"></span>nk<span class=\"__4 _299\"></span>ten oc<span class=\"__4 _299\"></span>h den eve<span class=\"__4 _299\"></span>ntu<span class=\"__4 _299\"></span> ella v<span class=\"__4 _299\"></span>ins<span class=\"__4 _299\"></span>t ell<span class=\"__4 _299\"></span>er f\u00f6r<span class=\"__4 _299\"></span>lust s<span class=\"__4 _299\"></span>om u<span class=\"__4 _299\"></span>ppko<span class=\"__4 _299\"></span>mme<span class=\"__4 _299\"></span>r redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as i res<span class=\"__4 _299\"></span>ultatr\u00e4k<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gen<span class=\"__4 _300\"> </span>Vi<span class=\"__4 _299\"></span>d redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>ning av i<span class=\"__4 _299\"></span>nt\u00e4kter til<span class=\"__4 _299\"></span>l\u00e4m<span class=\"__4 _299\"></span>pas I<span class=\"__4 _299\"></span>FR<span class=\"__4 _299\"></span>S 15 I<span class=\"__4 _299\"></span>nt\u00e4kter f<span class=\"__4 _299\"></span>r\u00e5n av<span class=\"__4 _299\"></span>tal m<span class=\"__4 _299\"></span>ed kun<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r<span class=\"__4 _300\"> </span><span class=\"__4 _370\"></span>.<span class=\"__4 _300\"> </span>Koncernens i<span class=\"__4 _298\"></span>nt\u00e4<span class=\"__4 _298\"></span>kter<span class=\"__4 _298\"></span> genereras<span class=\"__4 _370\"></span> i huvudsak av<span class=\"__4 _298\"></span> f\u00f6rs\u00e4lj<span class=\"__4 _370\"></span>ning av kl\u00e4der<span class=\"__4 _297\"></span>, acces<span class=\"__4 _299\"></span>soarer<span class=\"__4 _370\"></span>, skor<span class=\"__4 _370\"></span>, kosmetik, hemte<span class=\"__4 _370\"></span>x<span class=\"__4 _299\"></span>til och inredningsartiklar till kon sum<span class=\"__4 _299\"></span>ent. K<span class=\"__4 _299\"></span>und<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>a \u00e4r fr\u00e4m<span class=\"__4 _299\"></span>st pr<span class=\"__4 _299\"></span>ivatp<span class=\"__4 _299\"></span>ers<span class=\"__4 _299\"></span>on<span class=\"__4 _299\"></span>er d\u00e4<span class=\"__4 _299\"></span>r sam<span class=\"__4 _299\"></span>ma pr<span class=\"__4 _299\"></span>is g\u00e4l<span class=\"__4 _299\"></span>ler f\u00f6r samtl<span class=\"__4 _299\"></span>iga kun<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r<span class=\"__4 _370\"></span>. Eve<span class=\"__4 _299\"></span>ntuell<span class=\"__4 _299\"></span>a pri<span class=\"__4 _299\"></span>sred<span class=\"__4 _299\"></span>uk<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>er \u00e4r g<span class=\"__4 _299\"></span>ene<span class=\"__4 _299\"></span>rell<span class=\"__4 _299\"></span>a och i<span class=\"__4 _299\"></span>nte riktade<span class=\"__4 _370\"></span> till n\u00e5gon<span class=\"__4 _370\"></span> sp<span class=\"__4 _299\"></span>ecifik individ. F<span class=\"__4 _298\"></span>\u00f6rs\u00e4ljni<span class=\"__4 _298\"></span>ngsint<span class=\"__4 _370\"></span>\u00e4kterna r<span class=\"__4 _370\"></span>edovisas med avdrag f\u00f6r m<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>\u00e4rde<span class=\"__4 _299\"></span>ss<span class=\"__4 _299\"></span>katt<span class=\"__4 _299\"></span>, returer o<span class=\"__4 _299\"></span>ch rab<span class=\"__4 _299\"></span>atter s<span class=\"__4 _299\"></span>om net<span class=\"__4 _299\"></span>toom<span class=\"__4 _299\"></span>s\u00e4ttn<span class=\"__4 _299\"></span>ing i resul<span class=\"__4 _299\"></span>tatr\u00e4kn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>. Int\u00e4k<span class=\"__4 _299\"></span>terna f\u00f6<span class=\"__4 _299\"></span>r b\u00e5d<span class=\"__4 _299\"></span>e butiks<span class=\"__4 _302\"></span>  och o<span class=\"__4 _299\"></span>nlin<span class=\"__4 _299\"></span>ef\u00f6rs<span class=\"__4 _299\"></span>\u00e4lj<span class=\"__4 _299\"></span>ning redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as i sam<span class=\"__4 _299\"></span>ban<span class=\"__4 _299\"></span>d me<span class=\"__4 _299\"></span>d f\u00f6rs<span class=\"__4 _299\"></span>\u00e4ljn<span class=\"__4 _299\"></span>ing til<span class=\"__4 _299\"></span>l kund o<span class=\"__4 _299\"></span>ch b<span class=\"__4 _299\"></span>ase<span class=\"__4 _299\"></span>ras p\u00e5 d<span class=\"__4 _299\"></span>et lan<span class=\"__4 _299\"></span>d d\u00e4r bu<span class=\"__4 _298\"></span>tik<span class=\"__4 _370\"></span>en ligger eller onl<span class=\"__4 _370\"></span>inekunden bor<span class=\"__4 _370\"></span>. Vid but<span class=\"__4 _370\"></span>iksf\u00f6rs\u00e4ljni<span class=\"__4 _370\"></span>ng f\u00f6rfaller allts<span class=\"__4 _299\"></span>\u00e5 trans<span class=\"__4 _299\"></span>ak<span class=\"__4 _299\"></span>tions<span class=\"__4 _299\"></span>pr<span class=\"__4 _299\"></span>iset til<span class=\"__4 _299\"></span>l betal<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>g direk<span class=\"__4 _299\"></span>t vi<span class=\"__4 _299\"></span>d kund<span class=\"__4 _299\"></span>ens k\u00f6p o<span class=\"__4 _299\"></span>ch m<span class=\"__4 _299\"></span>ot tagan<span class=\"__4 _299\"></span>de av va<span class=\"__4 _299\"></span>ran i buti<span class=\"__4 _299\"></span>ken. V<span class=\"__4 _299\"></span>id o<span class=\"__4 _299\"></span>nlin<span class=\"__4 _299\"></span>ef\u00f6rs<span class=\"__4 _299\"></span>\u00e4ljn<span class=\"__4 _299\"></span>ing in<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>b\u00e4r pr<span class=\"__4 _299\"></span>inc<span class=\"__4 _299\"></span>ip<span class=\"__4 _299\"></span>en att int\u00e4k<span class=\"__4 _299\"></span>ten red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as n\u00e4<span class=\"__4 _299\"></span>r kontrolle<span class=\"__4 _299\"></span>n \u00f6ver va<span class=\"__4 _299\"></span>rorna a<span class=\"__4 _299\"></span>nse<span class=\"__4 _299\"></span>s vara f\u00f6r<span class=\"__4 _302\"></span>fly<span class=\"__4 _299\"></span>tta<span class=\"__4 _299\"></span>d fr\u00e5n<span class=\"__4 _370\"></span> H&amp;M<span class=\"__4 _299\"></span>-koncernen. Ut\u00f6ver de<span class=\"__4 _299\"></span>n hu<span class=\"__4 _299\"></span>vu<span class=\"__4 _299\"></span>dsa<span class=\"__4 _299\"></span>kli<span class=\"__4 _299\"></span>ga f\u00f6r<span class=\"__4 _299\"></span>s\u00e4lj<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>en av nya varor u<span class=\"__4 _299\"></span>tg\u00f6rs e<span class=\"__4 _299\"></span>n min<span class=\"__4 _299\"></span>dre and<span class=\"__4 _299\"></span>el av totalom<span class=\"__4 _299\"></span>s\u00e4t<span class=\"__4 _299\"></span>tning<span class=\"__4 _299\"></span>en \u00e4ve<span class=\"__4 _299\"></span>n av f\u00f6rs<span class=\"__4 _299\"></span>\u00e4ljni<span class=\"__4 _299\"></span>ng av tj\u00e4n<span class=\"__4 _299\"></span>ster s\u00e5s<span class=\"__4 _299\"></span>om  <span class=\"__4 _301\"></span>repar<span class=\"__4 _370\"></span>ation och<span class=\"__4 _370\"></span> uthyrn<span class=\"__4 _298\"></span>ing, k<span class=\"__4 _298\"></span>ommissionsbasera<span class=\"__4 _298\"></span>d f<span class=\"__4 _298\"></span>\u00f6rs\u00e4ljni<span class=\"__4 _298\"></span>ng, second<span class=\"ls1_4 ws1_4\"> </span>handf\u00f6rs\u00e4ljning online, en medle<span class=\"__4 _299\"></span>mskapsba<span class=\"__4 _299\"></span>serad aff\u00e4rsmo<span class=\"__4 _299\"></span>dell samt B2B-f\u00f6rs\u00e4ljning av print on<span class=\"__4 _299\"></span> <span class=\"__4 _299\"></span>demand<span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>Returr\u00e4t<span class=\"__4 _299\"></span>t m\u00f6ter min<span class=\"__4 _299\"></span>st res<span class=\"__4 _299\"></span>pe<span class=\"__4 _299\"></span>kti<span class=\"__4 _299\"></span>ve land<span class=\"__4 _299\"></span>s lo<span class=\"__4 _299\"></span>kala re<span class=\"__4 _299\"></span>gle<span class=\"__4 _299\"></span>r oc<span class=\"__4 _299\"></span>h utifr\u00e5n  <span class=\"__4 _301\"></span>histor<span class=\"__4 _299\"></span>isk d<span class=\"__4 _299\"></span>ata oc<span class=\"__4 _299\"></span>h b\u00e4sta b<span class=\"__4 _299\"></span>e<span class=\"__4 _299\"></span>d\u00f6m<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>g ber<span class=\"__4 _299\"></span>\u00e4kn<span class=\"__4 _299\"></span>as en retur<span class=\"__4 _299\"></span>rese<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>v sa<span class=\"__4 _299\"></span>mt en tillg<span class=\"__4 _299\"></span>\u00e5ng f\u00f6r r<span class=\"__4 _299\"></span>\u00e4tten att \u00e5ter<span class=\"__4 _299\"></span>f\u00e5 p<span class=\"__4 _299\"></span>roduk<span class=\"__4 _299\"></span>ter fr\u00e5<span class=\"__4 _299\"></span>n kund<span class=\"__4 _299\"></span>er so<span class=\"__4 _299\"></span>m br<span class=\"__4 _299\"></span>uttore<span class=\"__4 _299\"></span>do<span class=\"__4 _299\"></span> vis<span class=\"__4 _299\"></span>as un<span class=\"__4 _299\"></span>der \u00d6<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>rig<span class=\"__4 _299\"></span>a kort<span class=\"__4 _299\"></span>fr<span class=\"__4 _299\"></span>istig<span class=\"__4 _299\"></span>a skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r och Varul<span class=\"__4 _299\"></span>age<span class=\"__4 _299\"></span>r<span class=\"__4 _370\"></span>. Betalningsvillkoren \u00e4r desamma f\u00f6r alla k<span class=\"__4 _298\"></span>under vid kontan<span class=\"__4 _298\"></span>t  och kort betal<span class=\"__4 _299\"></span>ning o<span class=\"__4 _299\"></span>ch e<span class=\"__4 _299\"></span>rs<span class=\"__4 _299\"></span>\u00e4ttnin<span class=\"__4 _299\"></span>gs<span class=\"__4 _299\"></span>bel<span class=\"__4 _299\"></span>op<span class=\"__4 _299\"></span>pet \u00e4r i<span class=\"__4 _299\"></span>nte r\u00f6rligt<span class=\"__4 _299\"></span>. P\u00e5 vi<span class=\"__4 _299\"></span>ss<span class=\"__4 _299\"></span>a mark<span class=\"__4 _299\"></span>na<span class=\"__4 _299\"></span>der (framf<span class=\"__4 _370\"></span>\u00f6<span class=\"__4 _299\"></span>rallt online) s\u00e5 erbjuds i samarbete<span class=\"__4 _370\"></span> m<span class=\"__4 _299\"></span>ed extern partner betalnings<span class=\"ls1_4 ws1_4\"> </span>villkor som m\u00f6jligg\u00f6r senare betalning med faktura s\u00e5som vanligtvis efter 3<span class=\"__4 _299\"></span>0 dag<span class=\"__4 _299\"></span>ar<span class=\"__4 _370\"></span>. Pres<span class=\"__4 _299\"></span>entkor<span class=\"__4 _299\"></span>t erb<span class=\"__4 _299\"></span>jud<span class=\"__4 _299\"></span>s i m\u00e5ng<span class=\"__4 _299\"></span>a l\u00e4n<span class=\"__4 _299\"></span>der o<span class=\"__4 _299\"></span>ch g<span class=\"__4 _299\"></span>er g<span class=\"__4 _299\"></span>ene<span class=\"__4 _299\"></span>rellt s<span class=\"__4 _299\"></span>ett up<span class=\"__4 _299\"></span>ph<span class=\"__4 _299\"></span>ov till en skul<span class=\"__4 _299\"></span>d i res<span class=\"__4 _299\"></span>pek<span class=\"__4 _299\"></span>tive b<span class=\"__4 _299\"></span>er\u00f6<span class=\"__4 _299\"></span>rt l<span class=\"__4 _299\"></span>and fr o m i<span class=\"__4 _299\"></span>nk\u00f6ps<span class=\"__4 _299\"></span>tillf\u00e4<span class=\"__4 _299\"></span>llet<span class=\"__4 _299\"></span>. Int\u00e4k<span class=\"__4 _299\"></span>t red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as d\u00e5 vid d<span class=\"__4 _299\"></span>et eventue<span class=\"__4 _299\"></span>lla ny<span class=\"__4 _299\"></span>ttja<span class=\"__4 _299\"></span>ndet av kor<span class=\"__4 _299\"></span>tet altern<span class=\"__4 _299\"></span>ativ<span class=\"__4 _299\"></span>t vi<span class=\"__4 _299\"></span>d kortets f\u00f6r<span class=\"__4 _299\"></span>fa<span class=\"__4 _299\"></span>ll. Franc<span class=\"__4 _299\"></span>his<span class=\"__4 _299\"></span>ef\u00f6rs<span class=\"__4 _299\"></span>\u00e4ljn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en b<span class=\"__4 _299\"></span>est\u00e5<span class=\"__4 _299\"></span>r av tv<span class=\"__4 _299\"></span>\u00e5 kompo<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>nter: f\u00f6<span class=\"__4 _299\"></span>rs\u00e4<span class=\"__4 _299\"></span>ljni<span class=\"__4 _299\"></span>ng av varor till fran<span class=\"__4 _299\"></span>ch<span class=\"__4 _299\"></span>iseta<span class=\"__4 _299\"></span>gare so<span class=\"__4 _299\"></span>m red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as v<span class=\"__4 _299\"></span>id leve<span class=\"__4 _299\"></span>rans av va<span class=\"__4 _299\"></span>ror samt f<span class=\"__4 _299\"></span>ranc<span class=\"__4 _299\"></span>his<span class=\"__4 _299\"></span>e<span class=\"__4 _299\"></span> avgif<span class=\"__4 _299\"></span>t so<span class=\"__4 _299\"></span>m redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as vi<span class=\"__4 _299\"></span>d franc<span class=\"__4 _299\"></span>his<span class=\"__4 _299\"></span>etaga<span class=\"__4 _299\"></span>rens f\u00f6r<span class=\"__4 _299\"></span>s\u00e4l<span class=\"__4 _299\"></span>jnin<span class=\"__4 _299\"></span>g till kons<span class=\"__4 _299\"></span>um<span class=\"__4 _299\"></span>ent. De p<span class=\"__4 _299\"></span>o\u00e4ng s<span class=\"__4 _299\"></span>om m<span class=\"__4 _299\"></span>edl<span class=\"__4 _299\"></span>em<span class=\"__4 _299\"></span>mar i H&amp;<span class=\"__4 _299\"></span>M<span class=\"__4 _299\"></span>:s lo<span class=\"__4 _299\"></span>jalitetsp<span class=\"__4 _299\"></span>rog<span class=\"__4 _299\"></span>ram kan tj\u00e4<span class=\"__4 _299\"></span>na in o<span class=\"__4 _299\"></span>ch i framtid<span class=\"__4 _299\"></span>en anv\u00e4<span class=\"__4 _299\"></span>nda i for<span class=\"__4 _299\"></span>m av rabat<span class=\"__4 _299\"></span>ter motsv<span class=\"__4 _299\"></span>arar e<span class=\"__4 _299\"></span>n r\u00e4ttigh<span class=\"__4 _299\"></span>et so<span class=\"__4 _299\"></span>m de inte skull<span class=\"__4 _299\"></span>e ha utan at<span class=\"__4 _299\"></span>t ing<span class=\"__4 _299\"></span>\u00e5 detta av<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>l. I<span class=\"__4 _299\"></span>ntj\u00e4nad<span class=\"__4 _299\"></span>e po<span class=\"__4 _299\"></span>\u00e4ng s<span class=\"__4 _299\"></span>om ej ny<span class=\"__4 _299\"></span>ttj<span class=\"__4 _299\"></span>ats bok<span class=\"__4 _299\"></span>f\u00f6r<span class=\"__4 _299\"></span>s so<span class=\"__4 _299\"></span>m en kor<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>fristi<span class=\"__4 _299\"></span>g skul<span class=\"__4 _299\"></span>d sa<span class=\"__4 _299\"></span>mt en redu<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rad int\u00e4<span class=\"__4 _299\"></span>kt f\u00f6r at<span class=\"__4 _299\"></span>t  <span class=\"__4 _301\"></span>motsva<span class=\"__4 _299\"></span>ra de<span class=\"__4 _299\"></span>n framtida i<span class=\"__4 _299\"></span>nt\u00e4kt<span class=\"__4 _299\"></span>sred<span class=\"__4 _299\"></span>ukti<span class=\"__4 _299\"></span>on s<span class=\"__4 _299\"></span>om up<span class=\"__4 _299\"></span>pst\u00e5<span class=\"__4 _299\"></span>r vid ny<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>tjand<span class=\"__4 _299\"></span>e av rabat<span class=\"__4 _299\"></span>ter f\u00f6r de ut<span class=\"__4 _299\"></span>f\u00e4rda<span class=\"__4 _299\"></span>de p<span class=\"__4 _299\"></span>o\u00e4ng<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>. En int\u00e4k<span class=\"__4 _299\"></span>t red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as n\u00e4r p<span class=\"__4 _299\"></span>o\u00e4n<span class=\"__4 _299\"></span>ge<span class=\"__4 _299\"></span>n nyt<span class=\"__4 _299\"></span>tjas el<span class=\"__4 _299\"></span>ler f\u00f6<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>falle<span class=\"__4 _299\"></span>r<span class=\"__4 _370\"></span>, v<span class=\"__4 _299\"></span>ilket sker h<span class=\"__4 _299\"></span>\u00f6g<span class=\"__4 _299\"></span>st tolv m<span class=\"__4 _299\"></span>\u00e5nad<span class=\"__4 _299\"></span>er ef<span class=\"__4 _299\"></span>ter intj\u00e4n<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>et. Konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen ti<span class=\"__4 _299\"></span>ll\u00e4m<span class=\"__4 _299\"></span>par d<span class=\"__4 _299\"></span>en pra<span class=\"__4 _299\"></span>ktis<span class=\"__4 _299\"></span>ka l<span class=\"__4 _299\"></span>\u00f6s<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>en att i<span class=\"__4 _299\"></span>nte l\u00e4mna info<span class=\"__4 _299\"></span>rmatio<span class=\"__4 _299\"></span>n om ou<span class=\"__4 _299\"></span>ppf<span class=\"__4 _299\"></span>yll<span class=\"__4 _299\"></span>da p<span class=\"__4 _299\"></span>restatio<span class=\"__4 _299\"></span>ns\u00e5ta<span class=\"__4 _299\"></span>gand<span class=\"__4 _299\"></span>en d<span class=\"__4 _299\"></span>\u00e5 des<span class=\"__4 _299\"></span>sa a<span class=\"__4 _299\"></span>llts<span class=\"__4 _299\"></span>\u00e5 \u00e4r en d<span class=\"__4 _299\"></span>el av av<span class=\"__4 _299\"></span>tal som h<span class=\"__4 _299\"></span>ar en u<span class=\"__4 _299\"></span>rsp<span class=\"__4 _299\"></span>run<span class=\"__4 _299\"></span>gli<span class=\"__4 _299\"></span>g f\u00f6r<span class=\"__4 _299\"></span>v\u00e4nta<span class=\"__4 _299\"></span>d l\u00f6ptid p<span class=\"__4 _299\"></span>\u00e5 h\u00f6<span class=\"__4 _299\"></span>gst et<span class=\"__4 _299\"></span>t \u00e5r<span class=\"__4 _370\"></span>. S<span class=\"__4 _299\"></span>kul<span class=\"__4 _299\"></span>den \u00e4<span class=\"__4 _299\"></span>r baserad p\u00e5 verkligt v\u00e4rde ber\u00e4knat per utest\u00e5ende po\u00e4ng<span class=\"__4 _300\"> </span>.<span class=\"__4 _300\"> </span>Kostna<span class=\"__5 _384\"></span>dern<span class=\"__5 _384\"></span>a f\u00f6r konc<span class=\"__5 _384\"></span>erne<span class=\"__5 _384\"></span>n f\u00f6rdel<span class=\"__5 _384\"></span>as p\u00e5 tre funk<span class=\"__5 _384\"></span>tion<span class=\"__5 _384\"></span>er: ko<span class=\"__5 _384\"></span>stnad s\u00e5<span class=\"__5 _384\"></span>lda varor<span class=\"__5 _387\"></span>, f\u00f6rs\u00e4ljningskostnader och administrationskostnader<span class=\"__5 _387\"></span>. I kostnad s\u00e5l<span class=\"__5 _384\"></span>da varor in<span class=\"__5 _384\"></span>g\u00e5r all<span class=\"__5 _384\"></span>a kostnad<span class=\"__5 _384\"></span>er f\u00f6r de<span class=\"__5 _384\"></span>sign<span class=\"__5 _384\"></span>, ink\u00f6p s<span class=\"__5 _384\"></span>amt trans<span class=\"__5 _384\"></span>por<span class=\"__5 _384\"></span>t av varor. Exempe<span class=\"__5 _384\"></span>l p\u00e5 kostnad<span class=\"__5 _384\"></span>er so<span class=\"__5 _384\"></span>m ing\u00e5r i d<span class=\"__5 _384\"></span>etta<span class=\"__5 _384\"></span>, ut\u00f6ver rena ink\u00f6<span class=\"__5 _384\"></span>pskost-<span class=\"__5 _e5_1\"> </span>naden f\u00f6r produkterna, \u00e4r frakter<span class=\"__5 _387\"></span>, tull, milj\u00f6avgifter<span class=\"__5 _387\"></span>, pers<span class=\"__5 _384\"></span>onal- och lokal<span class=\"__5 _384\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>kostnad<span class=\"__5 _384\"></span>er p\u00e5 in<span class=\"__5 _384\"></span>k\u00f6psavd<span class=\"__5 _384\"></span>elnin<span class=\"__5 _384\"></span>gen<span class=\"__5 _384\"></span>, IT<span class=\"__5 _385\"></span>-kostn<span class=\"__5 _384\"></span>ader re<span class=\"__5 _384\"></span>laterade til<span class=\"__5 _384\"></span>l ink\u00f6p oc<span class=\"__5 _384\"></span>h log<span class=\"__5 _384\"></span>istik s<span class=\"__5 _384\"></span>amt hanterin<span class=\"__5 _384\"></span>gskostn<span class=\"__5 _384\"></span>ader i d<span class=\"__5 _384\"></span>istrib<span class=\"__5 _384\"></span>ution<span class=\"__5 _384\"></span>sce<span class=\"__5 _384\"></span>ntraler o<span class=\"__5 _384\"></span>ch frak<span class=\"__5 _384\"></span>t-<span class=\"__5 _e5_1\"> </span>kostnader fr\u00e5n<span class=\"__5 _385\"></span> lage<span class=\"__5 _384\"></span>r till<span class=\"__5 _385\"></span> butik<span class=\"__5 _384\"></span>. I post<span class=\"__5 _385\"></span>en f\u00f6rs\u00e4ljnings<span class=\"__5 _384\"></span>k<span class=\"__5 _385\"></span>ostnader ing\u00e5r buti<span class=\"__5 _385\"></span>kskost<span class=\"__5 _385\"></span>nader s\u00e5som l\u00f6ner<span class=\"__5 _385\"></span> och hyr<span class=\"__5 _385\"></span>or<span class=\"__5 _385\"></span>, mar<span class=\"__5 _385\"></span>knadsf\u00f6ringsk<span class=\"__5 _385\"></span>ostnader<span class=\"__5 _387\"></span>, hant<span class=\"__5 _385\"></span>ering<span class=\"__5 _384\"></span>skostnader i p\u00e5<span class=\"__5 _385\"></span>f<span class=\"__5 _384\"></span>yllnadslager f\u00f6r butiker<span class=\"__5 _387\"></span>, fraktkostnader t<span class=\"__5 _385\"></span>ill onlinekunder<span class=\"__5 _385\"></span>, IT<span class=\"__5 _387\"></span>-<span class=\"__5 _384\"></span>kostnader r<span class=\"__5 _385\"></span>elaterade till but<span class=\"__5 _385\"></span>ik och f\u00f6rs\u00e4ljning samt cen<span class=\"__5 _384\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>trala st<span class=\"__5 _385\"></span>\u00f6dfunktion<span class=\"__5 _384\"></span>er rela<span class=\"__5 _385\"></span>terade till f<span class=\"__5 _385\"></span>\u00f6rs<span class=\"__5 _384\"></span>\u00e4ljning. I posten administra<span class=\"__5 _385\"></span>tions<span class=\"__5 _384\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>kostnad<span class=\"__5 _384\"></span>er ing<span class=\"__5 _384\"></span>\u00e5r kostnad<span class=\"__5 _384\"></span>er f\u00f6r \u00f6v<span class=\"__5 _384\"></span>riga c<span class=\"__5 _384\"></span>entrala st\u00f6<span class=\"__5 _384\"></span>dfunk<span class=\"__5 _384\"></span>tione<span class=\"__5 _384\"></span>r s\u00e5s<span class=\"__5 _384\"></span>om l\u00f6n<span class=\"__5 _384\"></span>er<span class=\"__5 _385\"></span>, hyror o<span class=\"__5 _384\"></span>ch IT<span class=\"__5 _385\"></span>-kostn<span class=\"__5 _384\"></span>ade<span class=\"__5 _384\"></span>r f\u00f6r admi<span class=\"__5 _384\"></span>nistrativa sy<span class=\"__5 _384\"></span>stem.<span class=\"__5 _e5_1\"> </span><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs14_5\">Vid redovisning av ers\u00e4ttningar till anst\u00e4llda t<span class=\"__5 _385\"></span>ill\u00e4mpas IA<span class=\"__5 _384\"></span>S 19 E<span class=\"__5 _385\"></span>rs\u00e4tt<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs15_5\">ningar till anst\u00e4llda<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span></div>Vid r<span class=\"__5 _385\"></span>edovisni<span class=\"__5 _385\"></span>ng av<span class=\"__5 _385\"></span> nedskrivnin<span class=\"__5 _385\"></span>gar t<span class=\"__5 _385\"></span>ill\u00e4mpa<span class=\"__5 _385\"></span>s IAS 36 Nedskri<span class=\"__5 _385\"></span>vningar<span class=\"__5 _387\"></span>. Avsk<span class=\"__5 _384\"></span>riv<span class=\"__5 _384\"></span>ninga<span class=\"__5 _384\"></span>r har be<span class=\"__5 _384\"></span>r\u00e4kn<span class=\"__5 _384\"></span>ats till 12,<span class=\"__5 _384\"></span>5 proc<span class=\"__5 _384\"></span>ent av inventa<span class=\"__5 _384\"></span>rier<span class=\"__5 _384\"></span>s och hyre<span class=\"__5 _384\"></span>s-<span class=\"__5 _e5_1\"> </span>r\u00e4tters a<span class=\"__5 _384\"></span>nskaf<span class=\"__5 _384\"></span>fnin<span class=\"__5 _384\"></span>gsv\u00e4<span class=\"__5 _384\"></span>rden sa<span class=\"__5 _384\"></span>mt till 20 pro<span class=\"__5 _384\"></span>cent p<span class=\"__5 _384\"></span>\u00e5 datorutrus<span class=\"__5 _384\"></span>tning o<span class=\"__5 _384\"></span>ch bilar<span class=\"__5 _385\"></span>. Avskrivningar p\u00e5 balanserade ut<span class=\"__5 _384\"></span>vecklingsutgifter ber\u00e4knas till 10<span class=\"__5 _384\"></span>-20 proc<span class=\"__5 _384\"></span>ent av ans<span class=\"__5 _384\"></span>kaff<span class=\"__5 _384\"></span>nings<span class=\"__5 _384\"></span>v\u00e4rdet<span class=\"__5 _384\"></span>. Byggn<span class=\"__5 _384\"></span>ader av<span class=\"__5 _384\"></span>sk<span class=\"__5 _384\"></span>rivs m<span class=\"__5 _384\"></span>ed 3 pro<span class=\"__5 _384\"></span>cent av ans<span class=\"__5 _384\"></span>kaffn<span class=\"__5 _384\"></span>ings<span class=\"__5 _384\"></span>v\u00e4rden<span class=\"__5 _384\"></span>a. P\u00e5 mar<span class=\"__5 _384\"></span>kv\u00e4<span class=\"__5 _384\"></span>rden g\u00f6<span class=\"__5 _384\"></span>rs ing<span class=\"__5 _384\"></span>en avs<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>vnin<span class=\"__5 _384\"></span>g<span class=\"__5 _e5_1\"> </span>Redovisat v\u00e4rde av<span class=\"__5 _385\"></span> anl\u00e4ggning<span class=\"__5 _384\"></span>stillg\u00e5ngar pr\u00f6v<span class=\"__5 _385\"></span>as om indikation p\u00e5  <span class=\"__5 _389\"></span>nedskrivningsbehov f<span class=\"__5 _385\"></span>\u00f6religger<span class=\"__5 _387\"></span>. Om t<span class=\"__5 _385\"></span>illg\u00e5ngens eller<span class=\"__5 _385\"></span> den kassagenere<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>rande enhe<span class=\"__5 _385\"></span>tens<span class=\"__5 _385\"></span> redovisade v<span class=\"__5 _385\"></span>\u00e4rde, f<span class=\"__5 _385\"></span>\u00f6r vilken<span class=\"__5 _385\"></span> det f<span class=\"__5 _385\"></span>\u00f6religger en<span class=\"__5 _385\"></span> indikat<span class=\"__5 _385\"></span>ion p\u00e5 nedskrivningsbehov<span class=\"__5 _385\"></span>, \u00f6v<span class=\"__5 _385\"></span>erstiger \u00e5<span class=\"__5 _385\"></span>tervinningsv\u00e4r<span class=\"__5 _385\"></span>det (de<span class=\"__5 _385\"></span>t h\u00f6gsta a<span class=\"__5 _385\"></span>v nett<span class=\"__5 _385\"></span>of\u00f6r<span class=\"__5 _385\"></span>s\u00e4ljningsv\u00e4<span class=\"__5 _385\"></span>rdet<span class=\"__5 _385\"></span> och nyttjande<span class=\"__5 _385\"></span>v\u00e4rde<span class=\"__5 _385\"></span>t), reduceras<span class=\"__5 _385\"></span> det r<span class=\"__5 _385\"></span>edovisade v\u00e4rde<span class=\"__5 _385\"></span>t til<span class=\"__5 _385\"></span>l tillg\u00e5ngens<span class=\"__5 _385\"></span> eller den kassagener<span class=\"__5 _385\"></span>erade enhe<span class=\"__5 _385\"></span>tens \u00e5<span class=\"__5 _385\"></span>tervinnings<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>v\u00e4rde<span class=\"__5 _384\"></span>. Eventuel<span class=\"__5 _384\"></span>l ned<span class=\"__5 _384\"></span>skr<span class=\"__5 _384\"></span>ivni<span class=\"__5 _384\"></span>ng redov<span class=\"__5 _384\"></span>isa<span class=\"__5 _384\"></span>s i resultatr\u00e4k<span class=\"__5 _384\"></span>nin<span class=\"__5 _384\"></span>gen so<span class=\"__5 _384\"></span>m huv<span class=\"__5 _384\"></span>ud<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>sakligen f\u00f6rs\u00e4ljnings<span class=\"__5 _384\"></span>kostnader<span class=\"__5 _387\"></span>. Upp<span class=\"__5 _384\"></span>skattningen av \u00e5<span class=\"__5 _385\"></span>terv<span class=\"__5 _384\"></span>inningsv\u00e4rdet \u00e4r f\u00f6rk<span class=\"__5 _384\"></span>nipp<span class=\"__5 _384\"></span>ad me<span class=\"__5 _384\"></span>d antagan<span class=\"__5 _384\"></span>den k<span class=\"__5 _384\"></span>ring fr<span class=\"__5 _384\"></span>amtida kas<span class=\"__5 _384\"></span>safl<span class=\"__5 _384\"></span>\u00f6d<span class=\"__5 _384\"></span>en oc<span class=\"__5 _384\"></span>h d\u00e4rme<span class=\"__5 _384\"></span>d en viss os\u00e4k<span class=\"__5 _385\"></span>erhet.<span class=\"__5 _e5_1\"> </span>Den generel<span class=\"__5 _385\"></span>la utg<span class=\"__5 _385\"></span>\u00e5ngspunkten \u00e4<span class=\"__5 _385\"></span>r att en<span class=\"__5 _385\"></span> kassagenererande enhe<span class=\"__5 _385\"></span>t best\u00e5r av en gr<span class=\"__5 _384\"></span>uppe<span class=\"__5 _384\"></span>ring av b<span class=\"__5 _384\"></span>utiker<span class=\"__5 _385\"></span>, bas<span class=\"__5 _384\"></span>erat p\u00e5 e<span class=\"__5 _384\"></span>n betyda<span class=\"__5 _384\"></span>nde gr<span class=\"__5 _384\"></span>ad av int\u00e4kt<span class=\"__5 _384\"></span>s-<span class=\"__5 _e5_1\"> </span>substi<span class=\"__5 _385\"></span>tuti<span class=\"__5 _385\"></span>on inklusive<span class=\"__5 _385\"></span> en andel a<span class=\"__5 _385\"></span>v online<span class=\"__5 _385\"></span>f\u00f6rs\u00e4ljni<span class=\"__5 _385\"></span>ngen, som bed\u00f6ms f<span class=\"__5 _385\"></span>\u00f6r nedskrivningsindika<span class=\"__5 _385\"></span>torer<span class=\"__5 _387\"></span>. Met<span class=\"__5 _385\"></span>oden i hur<span class=\"__5 _385\"></span> en kassagenererande<span class=\"__5 _385\"></span> enhet fastst\u00e4lls baseras p\u00e5 den \u00f6kade omni-<span class=\"__5 _384\"></span>n\u00e4r<span class=\"__5 _384\"></span>varon<span class=\"__5 _385\"></span> oc<span class=\"__5 _384\"></span>h kundupplevelsen till den g<span class=\"__5 _384\"></span>eme<span class=\"__5 _384\"></span>nsam<span class=\"__5 _384\"></span>ma kund<span class=\"__5 _384\"></span>base<span class=\"__5 _384\"></span>n och re<span class=\"__5 _384\"></span>sulteran<span class=\"__5 _384\"></span>de bet<span class=\"__5 _384\"></span>ydand<span class=\"__5 _384\"></span>e grad av int\u00e4ktssubstitution mellan buti<span class=\"__5 _385\"></span>ks<span class=\"__5 _384\"></span>- och onlinef\u00f6rs\u00e4ljningskanale<span class=\"__5 _384\"></span>rna lik<span class=\"__5 _385\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>som i<span class=\"__5 _384\"></span>nom v<span class=\"__5 _384\"></span>iss<span class=\"__5 _384\"></span>a grup<span class=\"__5 _384\"></span>per<span class=\"__5 _384\"></span>ingar av b<span class=\"__5 _384\"></span>utiker<span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs53_2\">En nedskriv<span class=\"__5 _384\"></span>ningspr\u00f6vning av immat<span class=\"__5 _385\"></span>eriella tillg\u00e5ngar med obe<span class=\"__5 _384\"></span>st\u00e4mbar </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs54_2\">nyt<span class=\"__5 _384\"></span>tjande<span class=\"__5 _384\"></span>per<span class=\"__5 _384\"></span>iod<span class=\"__5 _384\"></span>, det vi<span class=\"__5 _384\"></span>ll s\u00e4ga g<span class=\"__5 _384\"></span>oo<span class=\"__5 _384\"></span>dwill<span class=\"__5 _384\"></span>, g\u00f6<span class=\"__5 _384\"></span>rs \u00e5rli<span class=\"__5 _384\"></span>gen e<span class=\"__5 _384\"></span>ller of<span class=\"__5 _384\"></span>tare om det </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 lsf_5 ws10_5 gs55_2\">finns en i<span class=\"__5 _385\"></span>ndikati<span class=\"__5 _385\"></span>on p\u00e5 v\u00e4r<span class=\"__5 _385\"></span>denedg\u00e5ng f\u00f6r<span class=\"__5 _385\"></span> att iden<span class=\"__5 _385\"></span>tifiera ev<span class=\"__5 _385\"></span>entuell<span class=\"__5 _385\"></span>t ned<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 lsf_5 ws10_5 gs56_2\">skrivningsbehov<span class=\"__5 _385\"></span>. Goodwill allok<span class=\"__5 _385\"></span>eras t<span class=\"__5 _385\"></span>ill en kassagener<span class=\"__5 _385\"></span>erande enhe<span class=\"__5 _385\"></span>t </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs57_1\">be<span class=\"__5 _384\"></span>st\u00e5en<span class=\"__5 _384\"></span>de av den v<span class=\"__5 _384\"></span>erksa<span class=\"__5 _384\"></span>mhet so<span class=\"__5 _384\"></span>m be<span class=\"__5 _384\"></span>driv<span class=\"__5 _384\"></span>s inom d<span class=\"__5 _384\"></span>e varum<span class=\"__5 _384\"></span>\u00e4rken so<span class=\"__5 _384\"></span>m </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws36_5 gs58_1\">ingi<span class=\"__5 _384\"></span>ck i det f\u00f6r<span class=\"__5 _384\"></span>v\u00e4<span class=\"__5 _384\"></span>rv d<span class=\"__5 _384\"></span>\u00e4r goo<span class=\"__5 _384\"></span>dwi<span class=\"__5 _384\"></span>llen u<span class=\"__5 _384\"></span>ppsto<span class=\"__5 _384\"></span>d. V<span class=\"__5 _384\"></span>id ber<span class=\"__5 _384\"></span>\u00e4kni<span class=\"__5 _384\"></span>ng av nyt<span class=\"__5 _384\"></span>tjande<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls3_5 ws3_5 gs59_1\">v\u00e4r<span class=\"__5 _385\"></span>det av<span class=\"__5 _385\"></span> goodwill g\u00f6rs a<span class=\"__5 _385\"></span>ntaganden<span class=\"__5 _385\"></span> kring disk<span class=\"__5 _385\"></span>ont<span class=\"__5 _385\"></span>erade kassafl\u00f6den<span class=\"__5 _385\"></span> </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs5a_1\">enli<span class=\"__5 _384\"></span>gt prog<span class=\"__5 _384\"></span>nose<span class=\"__5 _384\"></span>r f\u00f6r de kom<span class=\"__5 _384\"></span>mand<span class=\"__5 _384\"></span>e fem \u00e5ren me<span class=\"__5 _384\"></span>d en \u00e5r<span class=\"__5 _384\"></span>lig till<span class=\"__5 _384\"></span>v\u00e4xt<span class=\"__5 _384\"></span>takt p<span class=\"__5 _384\"></span>\u00e5 </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs5b_1\">2 proc<span class=\"__5 _384\"></span>ent (<span class=\"__5 _384\"></span>2) ef<span class=\"__5 _384\"></span>terf\u00f6l<span class=\"__5 _384\"></span>jand<span class=\"__5 _384\"></span>e \u00e5r<span class=\"__5 _385\"></span>. En dis<span class=\"__5 _384\"></span>konterings<span class=\"__5 _384\"></span>r\u00e4nta om 11<span class=\"__5 _384\"></span>,5 p<span class=\"__5 _384\"></span>rocent </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs5c_1\">(11,<span class=\"__5 _384\"></span>5) f\u00f6re skat<span class=\"__5 _384\"></span>t har anv\u00e4nts<span class=\"__5 _384\"></span>. Ka<span class=\"__5 _384\"></span>ssa<span class=\"__5 _384\"></span>fl\u00f6d<span class=\"__5 _384\"></span>ena ba<span class=\"__5 _384\"></span>seras p<span class=\"__5 _384\"></span>\u00e5 H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cern<span class=\"__5 _384\"></span>ens </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs5d_1\">aff\u00e4<span class=\"__5 _384\"></span>rsp<span class=\"__5 _384\"></span>lan. T<span class=\"__5 _384\"></span>ill<span class=\"__5 _384\"></span>v\u00e4xt<span class=\"__5 _384\"></span>takten o<span class=\"__5 _384\"></span>m 2 proc<span class=\"__5 _384\"></span>ent (<span class=\"__5 _384\"></span>2) ba<span class=\"__5 _384\"></span>seras p<span class=\"__5 _384\"></span>\u00e5 H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cern<span class=\"__5 _384\"></span>ens </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 lsf_5 ws10_5 gs5e_1\">bed\u00f6mning av<span class=\"__5 _385\"></span> verksamhe<span class=\"__5 _385\"></span>tens m\u00f6jl<span class=\"__5 _385\"></span>ighet<span class=\"__5 _385\"></span>er och risker<span class=\"__5 _387\"></span>. Disk<span class=\"__5 _385\"></span>onter<span class=\"__5 _385\"></span>ings<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs5f_1\">r\u00e4ntan ba<span class=\"__5 _384\"></span>seras p<span class=\"__5 _384\"></span>\u00e5 en ge<span class=\"__5 _384\"></span>nom<span class=\"__5 _384\"></span>snittl<span class=\"__5 _384\"></span>igt v\u00e4g<span class=\"__5 _384\"></span>d kapital<span class=\"__5 _384\"></span>kostnad<span class=\"__5 _384\"></span>, som b<span class=\"__5 _384\"></span>ed<span class=\"__5 _384\"></span>\u00f6ms </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws28_5 gs60_1\">vara i ni<span class=\"__5 _384\"></span>v\u00e5 med ex<span class=\"__5 _384\"></span>terna k<span class=\"__5 _384\"></span>rav som m<span class=\"__5 _384\"></span>arkn<span class=\"__5 _384\"></span>aden s<span class=\"__5 _384\"></span>t\u00e4lle<span class=\"__5 _384\"></span>r p\u00e5 lik<span class=\"__5 _384\"></span>nand<span class=\"__5 _384\"></span>e f\u00f6retag. </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs61_1\">\u00c5terv<span class=\"__5 _384\"></span>inni<span class=\"__5 _384\"></span>ngsv\u00e4<span class=\"__5 _384\"></span>rdet av goo<span class=\"__5 _384\"></span>dwi<span class=\"__5 _384\"></span>ll kan oc<span class=\"__5 _384\"></span>ks\u00e5 ba<span class=\"__5 _384\"></span>sera<span class=\"__5 _384\"></span>s p\u00e5 verk<span class=\"__5 _384\"></span>ligt v\u00e4<span class=\"__5 _384\"></span>rde </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs62_1\">enli<span class=\"__5 _384\"></span>gt sen<span class=\"__5 _384\"></span>aste transa<span class=\"__5 _384\"></span>ktio<span class=\"__5 _384\"></span>n (niv\u00e5 3<span class=\"__5 _384\"></span>) om en tra<span class=\"__5 _384\"></span>nsak<span class=\"__5 _384\"></span>tion ha<span class=\"__5 _384\"></span>r skett i n\u00e4r<span class=\"__5 _384\"></span>tid<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span></div>Vi<span class=\"__5 _384\"></span>d redovi<span class=\"__5 _384\"></span>snin<span class=\"__5 _384\"></span>g av skatte<span class=\"__5 _384\"></span>r till\u00e4mp<span class=\"__5 _384\"></span>as IA<span class=\"__5 _384\"></span>S 12 Inko<span class=\"__5 _384\"></span>mstsk<span class=\"__5 _384\"></span>atter<span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>Inkom<span class=\"__5 _384\"></span>stsk<span class=\"__5 _384\"></span>atter i resu<span class=\"__5 _384\"></span>ltatr\u00e4kni<span class=\"__5 _384\"></span>ngen u<span class=\"__5 _384\"></span>tg\u00f6rs av ak<span class=\"__5 _384\"></span>tuel<span class=\"__5 _384\"></span>l och up<span class=\"__5 _384\"></span>psk<span class=\"__5 _384\"></span>juten skat<span class=\"__5 _384\"></span>t f\u00f6r sven<span class=\"__5 _384\"></span>ska o<span class=\"__5 _384\"></span>ch utl\u00e4n<span class=\"__5 _384\"></span>dsk<span class=\"__5 _384\"></span>a dotterb<span class=\"__5 _384\"></span>olag<span class=\"__5 _384\"></span>. Ak<span class=\"__5 _384\"></span>tuel<span class=\"__5 _384\"></span>l skatt \u00e4<span class=\"__5 _384\"></span>r skatt s<span class=\"__5 _384\"></span>om ska betalas eller erh\u00e5llas avseende aktuellt \u00e5r samt justering a<span class=\"__5 _385\"></span>v aktuell skat<span class=\"__5 _384\"></span>t h\u00e4nf\u00f6rl<span class=\"__5 _384\"></span>ig till tid<span class=\"__5 _384\"></span>igare pe<span class=\"__5 _384\"></span>riod<span class=\"__5 _384\"></span>er<span class=\"__5 _385\"></span>. In<span class=\"__5 _384\"></span>komsts<span class=\"__5 _384\"></span>kattes<span class=\"__5 _384\"></span>atsen f\u00f6r re<span class=\"__5 _384\"></span>spe<span class=\"__5 _384\"></span>ktive land till\u00e4mpas. Upps<span class=\"__5 _384\"></span>kjuten ska<span class=\"__5 _385\"></span>tt be<span class=\"__5 _384\"></span>r\u00e4knas enligt balansr\u00e4kningsmetoden med utg\u00e5ngs<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>punkt i tempor\u00e4ra skillnader mellan redovisad<span class=\"__5 _384\"></span>e och skattem\u00e4ssiga  <span class=\"__5 _389\"></span>v\u00e4rden p<span class=\"__5 _384\"></span>\u00e5 tillg\u00e5<span class=\"__5 _384\"></span>ngar o<span class=\"__5 _384\"></span>ch skul<span class=\"__5 _384\"></span>der. Upps<span class=\"__5 _384\"></span>kjuten s<span class=\"__5 _384\"></span>katt b<span class=\"__5 _384\"></span>er\u00e4k<span class=\"__5 _384\"></span>nas me<span class=\"__5 _384\"></span>d hj\u00e4lp av de sk<span class=\"__5 _384\"></span>attesats<span class=\"__5 _384\"></span>er so<span class=\"__5 _384\"></span>m f\u00f6r<span class=\"__5 _384\"></span>v\u00e4ntas g\u00e4l<span class=\"__5 _384\"></span>la f\u00f6r de<span class=\"__5 _384\"></span>n per<span class=\"__5 _384\"></span>iod d\u00e5 ford<span class=\"__5 _384\"></span>ringa<span class=\"__5 _384\"></span>rna avr\u00e4k<span class=\"__5 _384\"></span>nas e<span class=\"__5 _384\"></span>ller s<span class=\"__5 _384\"></span>kulde<span class=\"__5 _384\"></span>rna reg<span class=\"__5 _384\"></span>lera<span class=\"__5 _384\"></span>s, ba<span class=\"__5 _384\"></span>serat p\u00e5 d<span class=\"__5 _384\"></span>e skat<span class=\"__5 _384\"></span>tesatse<span class=\"__5 _384\"></span>r (och d<span class=\"__5 _384\"></span>en skattelagstiftning) som f\u00f6religger p\u00e5 balansdagen. U<span class=\"__5 _384\"></span>ppskjuten skatte-<span class=\"__5 _e5_1\"> </span>skul<span class=\"__5 _384\"></span>d redov<span class=\"__5 _384\"></span>isas f\u00f6<span class=\"__5 _384\"></span>r alla temp<span class=\"__5 _384\"></span>or\u00e4ra d<span class=\"__5 _384\"></span>iffe<span class=\"__5 _384\"></span>rense<span class=\"__5 _384\"></span>r utom d\u00e5 den av<span class=\"__5 _384\"></span>ser g<span class=\"__5 _384\"></span>ood<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>will e<span class=\"__5 _384\"></span>lle<span class=\"__5 _384\"></span>r avser e<span class=\"__5 _384\"></span>n tillg<span class=\"__5 _384\"></span>\u00e5ng ell<span class=\"__5 _384\"></span>er sku<span class=\"__5 _384\"></span>ld i en tran<span class=\"__5 _384\"></span>sak<span class=\"__5 _384\"></span>tion so<span class=\"__5 _384\"></span>m inte \u00e4r ett f\u00f6retags<span class=\"__5 _384\"></span>f\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>v och s<span class=\"__5 _384\"></span>om<span class=\"__5 _384\"></span>, vid tid<span class=\"__5 _384\"></span>punk<span class=\"__5 _384\"></span>ten f\u00f6r f\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>vet<span class=\"__5 _384\"></span>, varken p\u00e5ve<span class=\"__5 _384\"></span>rkar redovisad<span class=\"__5 _385\"></span> eller skatt<span class=\"__5 _385\"></span>epliktig vin<span class=\"__5 _385\"></span>st eller f<span class=\"__5 _385\"></span>\u00f6rlust under peri<span class=\"__5 _385\"></span>oden<span class=\"__5 _384\"></span>. Vidar<span class=\"__5 _385\"></span>e beaktas tempor\u00e4ra skillnader so<span class=\"__5 _384\"></span>m h\u00e4nf<span class=\"__5 _385\"></span>\u00f6r sig till invest<span class=\"__5 _385\"></span>eringar i dotter<span class=\"__5 _385\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>bol<span class=\"__5 _384\"></span>ag oc<span class=\"__5 _384\"></span>h intress<span class=\"__5 _384\"></span>ef\u00f6retag end<span class=\"__5 _384\"></span>ast i de<span class=\"__5 _384\"></span>n m\u00e5n det \u00e4r s<span class=\"__5 _384\"></span>anno<span class=\"__5 _384\"></span>likt at<span class=\"__5 _384\"></span>t den tempor\u00e4<span class=\"__5 _385\"></span>ra differ<span class=\"__5 _385\"></span>ensen kommer<span class=\"__5 _385\"></span> att \u00e5t<span class=\"__5 _385\"></span>erf\u00f6ras u<span class=\"__5 _385\"></span>nder \u00f6versk\u00e5dli<span class=\"__5 _385\"></span>g fram<span class=\"__5 _385\"></span>tid. Up<span class=\"__5 _384\"></span>psk<span class=\"__5 _384\"></span>jutna sk<span class=\"__5 _384\"></span>attefordrin<span class=\"__5 _384\"></span>gar f\u00f6r temp<span class=\"__5 _384\"></span>or\u00e4ra s<span class=\"__5 _384\"></span>kil<span class=\"__5 _384\"></span>lnad<span class=\"__5 _384\"></span>er oc<span class=\"__5 _384\"></span>h unde<span class=\"__5 _384\"></span>rskotts<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>avdrag re<span class=\"__5 _384\"></span>dovis<span class=\"__5 _384\"></span>as en<span class=\"__5 _384\"></span>dast i de<span class=\"__5 _384\"></span>n m\u00e5n det \u00e4<span class=\"__5 _384\"></span>r sann<span class=\"__5 _384\"></span>olik<span class=\"__5 _384\"></span>t att des<span class=\"__5 _384\"></span>sa kom<span class=\"__5 _384\"></span>mer att kunn<span class=\"__5 _384\"></span>a utnyt<span class=\"__5 _384\"></span>tjas. De up<span class=\"__5 _384\"></span>psk<span class=\"__5 _384\"></span>jutna s<span class=\"__5 _384\"></span>kattefordrin<span class=\"__5 _384\"></span>garn<span class=\"__5 _384\"></span>as redov<span class=\"__5 _384\"></span>isad<span class=\"__5 _384\"></span>e v\u00e4rde<span class=\"__5 _384\"></span>n pr\u00f6vas vi<span class=\"__5 _384\"></span>d varje bala<span class=\"__5 _384\"></span>nsda<span class=\"__5 _384\"></span>g och m<span class=\"__5 _384\"></span>insk<span class=\"__5 _384\"></span>as i den uts<span class=\"__5 _384\"></span>tr\u00e4ck<span class=\"__5 _384\"></span>ning d<span class=\"__5 _384\"></span>et inte l\u00e4ngre b<span class=\"__5 _384\"></span>ed\u00f6<span class=\"__5 _384\"></span>ms  <span class=\"__5 _389\"></span>sanno<span class=\"__5 _384\"></span>lik<span class=\"__5 _384\"></span>t att de kan u<span class=\"__5 _384\"></span>tnyttja<span class=\"__5 _384\"></span>s.<span class=\"__5 _e5_1\"> </span>Glo<span class=\"__5 _384\"></span>bala f\u00f6<span class=\"__5 _384\"></span>retag som H&amp;<span class=\"__5 _384\"></span>M-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rne<span class=\"__5 _384\"></span>n \u00e4r eme<span class=\"__5 _384\"></span>llan\u00e5t invo<span class=\"__5 _384\"></span>lvera<span class=\"__5 _384\"></span>de i sk<span class=\"__5 _384\"></span>atte<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>proc<span class=\"__5 _384\"></span>es<span class=\"__5 _384\"></span>ser av var<span class=\"__5 _384\"></span>ieran<span class=\"__5 _384\"></span>de omfat<span class=\"__5 _384\"></span>tning o<span class=\"__5 _384\"></span>ch i oli<span class=\"__5 _384\"></span>ka stad<span class=\"__5 _384\"></span>ier<span class=\"__5 _385\"></span>. H&amp;M<span class=\"__5 _384\"></span>-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rnen ut<span class=\"__5 _384\"></span>v\u00e4rdera<span class=\"__5 _384\"></span>r l\u00f6pa<span class=\"__5 _384\"></span>nde p\u00e5<span class=\"__5 _384\"></span>g\u00e5en<span class=\"__5 _384\"></span>de sk<span class=\"__5 _384\"></span>atteproc<span class=\"__5 _384\"></span>es<span class=\"__5 _384\"></span>ser<span class=\"__5 _385\"></span>. N<span class=\"__5 _384\"></span>\u00e4r det \u00e4r s<span class=\"__5 _384\"></span>anno<span class=\"__5 _384\"></span>likt att y<span class=\"__5 _384\"></span>tterl<span class=\"__5 _384\"></span>igare sk<span class=\"__5 _384\"></span>att ska e<span class=\"__5 _384\"></span>rl\u00e4g<span class=\"__5 _384\"></span>gas oc<span class=\"__5 _384\"></span>h det \u00e4r m<span class=\"__5 _384\"></span>\u00f6jligt at<span class=\"__5 _384\"></span>t g\u00f6ra e<span class=\"__5 _384\"></span>n rimli<span class=\"__5 _384\"></span>g be<span class=\"__5 _384\"></span>d\u00f6mn<span class=\"__5 _384\"></span>ing av ut<span class=\"__5 _384\"></span>fallet s<span class=\"__5 _384\"></span>ker er<span class=\"__5 _384\"></span>forder<span class=\"__5 _384\"></span>lig rese<span class=\"__5 _384\"></span>r<span class=\"__5 _384\"></span>verin<span class=\"__5 _384\"></span>g<span class=\"__5 _e5_1\"> </span>. Per b<span class=\"__5 _384\"></span>alans<span class=\"__5 _384\"></span>dage<span class=\"__5 _384\"></span>n p\u00e5g\u00e5r skatteprocesser i n\u00e5gra l\u00e4nder g\u00e4llande internpriss\u00e4ttning. H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cer<span class=\"__5 _384\"></span>nen har g<span class=\"__5 _384\"></span>jor<span class=\"__5 _384\"></span>t en b<span class=\"__5 _384\"></span>ed\u00f6<span class=\"__5 _384\"></span>mning av s<span class=\"__5 _384\"></span>anno<span class=\"__5 _384\"></span>likt ut<span class=\"__5 _384\"></span>fall o<span class=\"__5 _384\"></span>ch res<span class=\"__5 _384\"></span>er-<span class=\"__5 _e5_1\"> </span>verat de<span class=\"__5 _384\"></span>nna sk<span class=\"__5 _384\"></span>attekostna<span class=\"__5 _384\"></span>d. Per b<span class=\"__5 _384\"></span>alans<span class=\"__5 _384\"></span>dage<span class=\"__5 _384\"></span>n upp<span class=\"__5 _384\"></span>g\u00e5r de<span class=\"__5 _384\"></span>nna res<span class=\"__5 _384\"></span>er<span class=\"__5 _384\"></span>v to<span class=\"__5 _385\"></span>talt till MSEK 322 (183)<span class=\"__5 _384\"></span>. I denna bed\u00f6mning har h\u00e4nsyn bland annat tagits till<span class=\"__5 _385\"></span> om dubb<span class=\"__5 _384\"></span>elbeskattningsav<span class=\"__5 _384\"></span>tal f<span class=\"__5 _385\"></span>\u00f6religger oc<span class=\"__5 _384\"></span>h om skillnad i skatte-<span class=\"__5 _e5_1\"> </span>sats mellan l\u00e4nder f\u00f6religger<span class=\"__5 _387\"></span>. Det faktiska utfallet kan skilja sig fr\u00e5n den f\u00f6rv\u00e4ntade utg\u00e5ngen och p\u00e5verka fram<span class=\"__5 _385\"></span>tida finansiella rappor<span class=\"__5 _384\"></span>ter<span class=\"__5 _e5_1\"> </span><span class=\"__5 _387\"></span>.<span class=\"__5 _e5_1\"> </span>Vid redovisning av innehav utan best\u00e4mmande inflytande till\u00e4mpas IFRS 10 K<span class=\"__5 _385\"></span>oncernr<span class=\"__5 _385\"></span>edovisnin<span class=\"__5 _385\"></span>g.<span class=\"__5 _e5_1\"> </span>Inn<span class=\"__5 _384\"></span>ehav utan b<span class=\"__5 _384\"></span>est\u00e4<span class=\"__5 _384\"></span>mman<span class=\"__5 _384\"></span>de infly<span class=\"__5 _384\"></span>tan<span class=\"__5 _384\"></span>de utg\u00f6r<span class=\"__5 _384\"></span>s av \u00e4gan<span class=\"__5 _384\"></span>de som h<span class=\"__5 _384\"></span>ar en be<span class=\"__5 _384\"></span>gr\u00e4ns<span class=\"__5 _384\"></span>ad and<span class=\"__5 _384\"></span>el av akti<span class=\"__5 _384\"></span>er oc<span class=\"__5 _384\"></span>h r\u00f6ster i ett d<span class=\"__5 _384\"></span>otterbo<span class=\"__5 _384\"></span>lag<span class=\"__5 _384\"></span>, och r<span class=\"__5 _384\"></span>\u00e4tten till eget k<span class=\"__5 _384\"></span>apital i kon<span class=\"__5 _384\"></span>cer<span class=\"__5 _384\"></span>nens d<span class=\"__5 _384\"></span>otterb<span class=\"__5 _384\"></span>olag \u00e4r d<span class=\"__5 _384\"></span>\u00e4rme<span class=\"__5 _384\"></span>d ock<span class=\"__5 _384\"></span>s\u00e5 be<span class=\"__5 _384\"></span>gr\u00e4ns<span class=\"__5 _384\"></span>ad. Den a<span class=\"__5 _384\"></span>nde<span class=\"__5 _384\"></span>l av eget kap<span class=\"__5 _384\"></span>ital so<span class=\"__5 _384\"></span>m \u00e4r h\u00e4nf\u00f6r<span class=\"__5 _384\"></span>ligt till d<span class=\"__5 _384\"></span>ess<span class=\"__5 _384\"></span>a \u00e4gare re<span class=\"__5 _384\"></span>dovis<span class=\"__5 _384\"></span>as sep<span class=\"__5 _384\"></span>arat fr\u00e5n e<span class=\"__5 _384\"></span>get kapita<span class=\"__5 _384\"></span>l h\u00e4nf\u00f6rl<span class=\"__5 _384\"></span>igt till H &amp; M H<span class=\"__5 _384\"></span>enn<span class=\"__5 _384\"></span>es &amp; Mau<span class=\"__5 _384\"></span>ritz A<span class=\"__5 _384\"></span>B:<span class=\"__5 _384\"></span>s aktie\u00e4gare. Innehav utan best\u00e4mmande inflytande best\u00e4ms f\u00f6r varje trans<span class=\"__5 _384\"></span>aktio<span class=\"__5 _384\"></span>n antinge<span class=\"__5 _384\"></span>n som e<span class=\"__5 _384\"></span>n prop<span class=\"__5 _384\"></span>orti<span class=\"__5 _384\"></span>one<span class=\"__5 _384\"></span>ll and<span class=\"__5 _384\"></span>el av verk<span class=\"__5 _384\"></span>ligt v\u00e4rd<span class=\"__5 _384\"></span>e p\u00e5 identifierbara nett<span class=\"__5 _385\"></span>otillg\u00e5ngar eller till verkligt v\u00e4rde.<span class=\"__5 _e5_1\"> </span>Vid redovisning av immateriella t<span class=\"__5 _385\"></span>illg\u00e5ngar till\u00e4mpas IA<span class=\"__5 _384\"></span>S 38 Immateriella tillg\u00e5ngar<span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>Immateriella tillg\u00e5ngar med begr\u00e4nsad livsl\u00e4ng<span class=\"__5 _384\"></span>d r<span class=\"__5 _385\"></span>ed<span class=\"__5 _384\"></span>ovisas till anskaff<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>ning<span class=\"__5 _384\"></span>sv\u00e4rde m<span class=\"__5 _384\"></span>ed avdra<span class=\"__5 _384\"></span>g f\u00f6r acku<span class=\"__5 _384\"></span>mule<span class=\"__5 _384\"></span>rade av<span class=\"__5 _384\"></span>skr<span class=\"__5 _384\"></span>ivni<span class=\"__5 _384\"></span>ngar o<span class=\"__5 _384\"></span>ch eventu<span class=\"__5 _384\"></span>ella ackumulerade neds<span class=\"__5 _384\"></span>krivningar<span class=\"__5 _e5_1\"> </span><span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span> Avskriv<span class=\"__5 _384\"></span>ningar f\u00f6r<span class=\"__5 _385\"></span>delas linj\u00e4r<span class=\"__5 _384\"></span>t \u00f6ver<span class=\"__5 _385\"></span>  <span class=\"__5 _389\"></span>tillg\u00e5ngarnas f<span class=\"__5 _385\"></span>\u00f6r<span class=\"__5 _384\"></span>v\u00e4ntade nyttjandeperio<span class=\"__5 _384\"></span>d. Utgif<span class=\"__5 _384\"></span>ter f\u00f6r ut<span class=\"__5 _384\"></span>veck<span class=\"__5 _384\"></span>ling b<span class=\"__5 _384\"></span>alans<span class=\"__5 _384\"></span>eras i d<span class=\"__5 _384\"></span>en m\u00e5n d<span class=\"__5 _384\"></span>ess<span class=\"__5 _384\"></span>a be<span class=\"__5 _384\"></span>d\u00f6m<span class=\"__5 _384\"></span>s komma att ge framtida<span class=\"__5 _385\"></span> ekonomis<span class=\"__5 _384\"></span>ka f<span class=\"__5 _385\"></span>\u00f6rdelar oc<span class=\"__5 _384\"></span>h anskaffningsv\u00e4rdet kan f<span class=\"__5 _385\"></span>astst\u00e4llas p\u00e5 ett til<span class=\"__5 _384\"></span>lf\u00f6rlitl<span class=\"__5 _384\"></span>igt s\u00e4tt<span class=\"__5 _384\"></span>. Det red<span class=\"__5 _384\"></span>ovis<span class=\"__5 _384\"></span>ade v\u00e4rd<span class=\"__5 _384\"></span>et inkl<span class=\"__5 _384\"></span>uder<span class=\"__5 _384\"></span>ar direk<span class=\"__5 _384\"></span>ta utgifter f\u00f6r f<span class=\"__5 _385\"></span>\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>vade tj\u00e4nst<span class=\"__5 _385\"></span>er<span class=\"__5 _385\"></span>, kostnader f\u00f6r anst<span class=\"__5 _385\"></span>\u00e4lld pe<span class=\"__5 _384\"></span>rsonal och material samt in<span class=\"__5 _384\"></span>direk<span class=\"__5 _384\"></span>ta utgifter s<span class=\"__5 _384\"></span>om kan h<span class=\"__5 _384\"></span>\u00e4nf\u00f6ras til<span class=\"__5 _384\"></span>l tillg\u00e5<span class=\"__5 _384\"></span>ngen<span class=\"__5 _384\"></span>. \u00d6<span class=\"__5 _384\"></span>vrig<span class=\"__5 _384\"></span>a utgifter f\u00f6r ut<span class=\"__5 _384\"></span>veck<span class=\"__5 _384\"></span>ling s<span class=\"__5 _384\"></span>amt und<span class=\"__5 _384\"></span>erh\u00e5<span class=\"__5 _384\"></span>lls<span class=\"__5 _384\"></span>- oc<span class=\"__5 _384\"></span>h utbild<span class=\"__5 _384\"></span>ning<span class=\"__5 _384\"></span>sins<span class=\"__5 _384\"></span>atser red<span class=\"__5 _384\"></span>ovis<span class=\"__5 _384\"></span>as i resul<span class=\"__5 _384\"></span>tatr\u00e4kni<span class=\"__5 _384\"></span>ngen s<span class=\"__5 _384\"></span>om kostna<span class=\"__5 _384\"></span>d n\u00e4r de u<span class=\"__5 _384\"></span>ppkom<span class=\"__5 _384\"></span>mer<span class=\"__5 _e5_1\"> </span><span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>Balanserade ut<span class=\"__5 _384\"></span>vecklingsutgifter avser i huvudsak IT<span class=\"__5 _387\"></span>-<span class=\"__5 _384\"></span>relat<span class=\"__5 _385\"></span>erade  <span class=\"__5 _389\"></span>invest<span class=\"__5 _385\"></span>eringar<span class=\"__5 _385\"></span>. Avskrivnin<span class=\"__5 _384\"></span>gar har p\u00e5b\u00f6rjats<span class=\"__5 _385\"></span> p\u00e5 de delar som har tagits i bru<span class=\"__5 _384\"></span>k unde<span class=\"__5 _384\"></span>r 2014<span class=\"__5 _384\"></span>-2023<span class=\"__5 _384\"></span>, detta mots<span class=\"__5 _384\"></span>varar c<span class=\"__5 _384\"></span>irka 98 (97<span class=\"__5 _384\"></span>) proc<span class=\"__5 _384\"></span>ent av de balanserade utvec<span class=\"__5 _384\"></span>klingsutgifterna. Go<span class=\"__5 _384\"></span>odw<span class=\"__5 _384\"></span>ill utg\u00f6r<span class=\"__5 _384\"></span>s av det be<span class=\"__5 _384\"></span>lopp v<span class=\"__5 _384\"></span>arme<span class=\"__5 _384\"></span>d ansk<span class=\"__5 _384\"></span>affn<span class=\"__5 _384\"></span>ingsv<span class=\"__5 _384\"></span>\u00e4rdet f\u00f6r dot<span class=\"__5 _384\"></span>ter-<span class=\"__5 _e5_1\"> </span>bolagsak<span class=\"__5 _384\"></span>tierna \u00f6v<span class=\"__5 _385\"></span>erstige<span class=\"__5 _384\"></span>r det<span class=\"__5 _385\"></span> vid f\u00f6r<span class=\"__5 _384\"></span>v\u00e4rvstillf\u00e4llet ber\u00e4knade v\u00e4rdet av ide<span class=\"__5 _384\"></span>ntifier<span class=\"__5 _384\"></span>bara net<span class=\"__5 _384\"></span>totillg\u00e5ng<span class=\"__5 _384\"></span>ar i det f\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>va<span class=\"__5 _384\"></span>de f\u00f6retaget<span class=\"__5 _384\"></span>. Goo<span class=\"__5 _384\"></span>dwi<span class=\"__5 _384\"></span>ll vid f\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>v av dotter<span class=\"__5 _384\"></span>bol<span class=\"__5 _384\"></span>ag redov<span class=\"__5 _384\"></span>isas s<span class=\"__5 _384\"></span>om im<span class=\"__5 _384\"></span>materiel<span class=\"__5 _384\"></span>la tillg<span class=\"__5 _384\"></span>\u00e5ngar. Eventuell ned<span class=\"__5 _384\"></span>sk<span class=\"__5 _384\"></span>rivn<span class=\"__5 _384\"></span>ing red<span class=\"__5 _384\"></span>ovis<span class=\"__5 _384\"></span>as i result<span class=\"__5 _384\"></span>atr\u00e4knin<span class=\"__5 _384\"></span>gen<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>Vid redovisning av mat<span class=\"__5 _385\"></span>eriella anl\u00e4gg<span class=\"__5 _384\"></span>ningstillg\u00e5ngar till\u00e4mpas IAS 16 Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>Utgifter f<span class=\"__5 _385\"></span>\u00f6r materiella anl\u00e4ggningstillg\u00e5ngar redovisas i balansr\u00e4kningen om det \u00e4r s<span class=\"__5 _384\"></span>anno<span class=\"__5 _384\"></span>lik<span class=\"__5 _384\"></span>t att framtida e<span class=\"__5 _384\"></span>konom<span class=\"__5 _384\"></span>iska f\u00f6<span class=\"__5 _384\"></span>rdela<span class=\"__5 _384\"></span>r f\u00f6rkn<span class=\"__5 _384\"></span>ippa<span class=\"__5 _384\"></span>de me<span class=\"__5 _384\"></span>d tillg\u00e5ngen kommer f\u00f6re<span class=\"__5 _385\"></span>taget till del och tillg\u00e5ngens anskaffningsv\u00e4rde kan b<span class=\"__5 _384\"></span>er\u00e4k<span class=\"__5 _384\"></span>nas p\u00e5 ett ti<span class=\"__5 _384\"></span>llf\u00f6rl<span class=\"__5 _384\"></span>itligt s\u00e4t<span class=\"__5 _384\"></span>t. \u00d6<span class=\"__5 _384\"></span>vrig<span class=\"__5 _384\"></span>a utgifter s<span class=\"__5 _384\"></span>amt utgifter f\u00f6<span class=\"__5 _384\"></span>r l\u00f6p<span class=\"__5 _384\"></span>ande u<span class=\"__5 _384\"></span>nder<span class=\"__5 _384\"></span>h\u00e5ll o<span class=\"__5 _384\"></span>ch repa<span class=\"__5 _384\"></span>ratione<span class=\"__5 _384\"></span>r redov<span class=\"__5 _384\"></span>isas s<span class=\"__5 _384\"></span>om kostna<span class=\"__5 _384\"></span>d i den p<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>d de uppkommer<span class=\"__5 _385\"></span>. Materiella anl\u00e4ggningstillg\u00e5ngar redovisas till anskaff<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>ning<span class=\"__5 _384\"></span>sv\u00e4rde m<span class=\"__5 _384\"></span>ed avdra<span class=\"__5 _384\"></span>g f\u00f6r acku<span class=\"__5 _384\"></span>mule<span class=\"__5 _384\"></span>rade av<span class=\"__5 _384\"></span>skr<span class=\"__5 _384\"></span>ivni<span class=\"__5 _384\"></span>ngar o<span class=\"__5 _384\"></span>ch eventu<span class=\"__5 _384\"></span>ella ackumulerade neds<span class=\"__5 _384\"></span>krivningar<span class=\"__5 _e5_1\"> </span><span class=\"__5 _385\"></span>. Avskriv<span class=\"__5 _384\"></span>ningar f\u00f6r<span class=\"__5 _385\"></span>delas linj\u00e4r<span class=\"__5 _384\"></span>t \u00f6ver<span class=\"__5 _385\"></span> till<span class=\"__5 _384\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>g\u00e5ng<span class=\"__5 _384\"></span>arnas f\u00f6<span class=\"__5 _384\"></span>rv<span class=\"__5 _384\"></span>\u00e4ntade ny<span class=\"__5 _384\"></span>ttjan<span class=\"__5 _384\"></span>dep<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>d. M<span class=\"__5 _384\"></span>ark sk<span class=\"__5 _384\"></span>riv<span class=\"__5 _384\"></span>s inte av<span class=\"__5 _e5_1\"> </span><span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>Vi<span class=\"__5 _384\"></span>d redovi<span class=\"__5 _384\"></span>snin<span class=\"__5 _384\"></span>g av ande<span class=\"__5 _384\"></span>lar i intres<span class=\"__5 _384\"></span>sef\u00f6retag o<span class=\"__5 _384\"></span>ch joi<span class=\"__5 _384\"></span>nt ventures till<span class=\"__5 _384\"></span>\u00e4mpa<span class=\"__5 _384\"></span>s IA<span class=\"__5 _384\"></span>S 28 Inn<span class=\"__5 _384\"></span>ehav i intres<span class=\"__5 _384\"></span>sef\u00f6retag o<span class=\"__5 _384\"></span>ch jo<span class=\"__5 _384\"></span>int ventures<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>Bolag d\u00e4r koncernen har betydande infly<span class=\"__5 _384\"></span>tande, i allm\u00e4nhet bolag d\u00e4r konc<span class=\"__5 _384\"></span>erne<span class=\"__5 _384\"></span>n \u00e4ger m<span class=\"__5 _384\"></span>ella<span class=\"__5 _384\"></span>n 20 oc<span class=\"__5 _384\"></span>h 50 proc<span class=\"__5 _384\"></span>ent av r\u00f6stetal<span class=\"__5 _384\"></span>et, betrak<span class=\"__5 _384\"></span>tas so<span class=\"__5 _384\"></span>m intr<span class=\"__5 _385\"></span>es<span class=\"__5 _384\"></span>sebolag<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>. Bolag i vilka koncernen har gemensamt best\u00e4mman<span class=\"__5 _384\"></span>de infly<span class=\"__5 _384\"></span>tan<span class=\"__5 _384\"></span>de tills<span class=\"__5 _384\"></span>amma<span class=\"__5 _384\"></span>ns me<span class=\"__5 _384\"></span>d en ell<span class=\"__5 _384\"></span>er fle<span class=\"__5 _384\"></span>ra externa p<span class=\"__5 _384\"></span>arter k<span class=\"__5 _384\"></span>las<span class=\"__5 _384\"></span>sas s<span class=\"__5 _384\"></span>om joint ve<span class=\"__5 _384\"></span>ntures<span class=\"__5 _384\"></span>. And<span class=\"__5 _384\"></span>elar i intres<span class=\"__5 _384\"></span>sef\u00f6retag o<span class=\"__5 _384\"></span>ch jo<span class=\"__5 _384\"></span>int ventures re<span class=\"__5 _384\"></span>dovis<span class=\"__5 _384\"></span>as i enlighe<span class=\"__5 _385\"></span>t med kapit<span class=\"__5 _385\"></span>alandelsmet<span class=\"__5 _385\"></span>oden, vilket<span class=\"__5 _385\"></span> inneb\u00e4r a<span class=\"__5 _385\"></span>tt H&amp;M-koncernens and<span class=\"__5 _384\"></span>el av f\u00f6retage<span class=\"__5 _384\"></span>ns vin<span class=\"__5 _384\"></span>st<span class=\"__5 _384\"></span>/f\u00f6rlus<span class=\"__5 _384\"></span>t redov<span class=\"__5 _384\"></span>isas s<span class=\"__5 _384\"></span>om Res<span class=\"__5 _384\"></span>ultat fr\u00e5n in<span class=\"__5 _384\"></span>nehav i intres<span class=\"__5 _384\"></span>sef\u00f6retag oc<span class=\"__5 _384\"></span>h joint ve<span class=\"__5 _384\"></span>ntures i konc<span class=\"__5 _384\"></span>erne<span class=\"__5 _384\"></span>ns resu<span class=\"__5 _384\"></span>ltatr\u00e4kn<span class=\"__5 _384\"></span>ing<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>Vid redovisning av leasing till\u00e4mpas IFR<span class=\"__5 _384\"></span>S 16 Leasingavtal<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>Leasingavtale<span class=\"__5 _384\"></span>n r<span class=\"__5 _385\"></span>ed<span class=\"__5 _384\"></span>ovisas som en nyttjander\u00e4ttstillg\u00e5ng samt en leasing-<span class=\"__5 _e5_1\"> </span>skul<span class=\"__5 _384\"></span>d base<span class=\"__5 _384\"></span>rat p\u00e5 nuv<span class=\"__5 _384\"></span>\u00e4rdet av alla f<span class=\"__5 _384\"></span>ramtida le<span class=\"__5 _384\"></span>asin<span class=\"__5 _384\"></span>gavgif<span class=\"__5 _384\"></span>ter fram till d<span class=\"__5 _384\"></span>ess leas<span class=\"__5 _384\"></span>ingav<span class=\"__5 _384\"></span>tal<span class=\"__5 _384\"></span>et l\u00f6p<span class=\"__5 _384\"></span>er ut. M<span class=\"__5 _384\"></span>ajor<span class=\"__5 _384\"></span>itet<span class=\"__5 _385\"></span>e<span class=\"__5 _384\"></span>n av de kontrakt s<span class=\"__5 _384\"></span>om H&amp;M<span class=\"__5 _384\"></span>-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rnen kla<span class=\"__5 _384\"></span>ssi<span class=\"__5 _384\"></span>fice<span class=\"__5 _384\"></span>rar so<span class=\"__5 _384\"></span>m leas<span class=\"__5 _384\"></span>ingav<span class=\"__5 _384\"></span>tal avs<span class=\"__5 _384\"></span>er hyra av b<span class=\"__5 _384\"></span>utikslo<span class=\"__5 _384\"></span>kal<span class=\"__5 _384\"></span>er d\u00e4r e<span class=\"__5 _384\"></span>gen  <span class=\"__5 _389\"></span>verk<span class=\"__5 _385\"></span>samhet bedrivs. \u00c4<span class=\"__5 _385\"></span>ven k<span class=\"__5 _385\"></span>ontor<span class=\"__5 _385\"></span> och lagerlokaler f<span class=\"__5 _385\"></span>\u00f6r koncernens<span class=\"__5 _385\"></span> eget bruk klass<span class=\"__5 _384\"></span>ificeras som leasingav<span class=\"__5 _384\"></span>tal. Leasingskulden v\u00e4rderas initialt t<span class=\"__5 _385\"></span>ill nuv\u00e4<span class=\"__5 _384\"></span>rdet av de framti<span class=\"__5 _384\"></span>da leas<span class=\"__5 _384\"></span>ingavg<span class=\"__5 _384\"></span>ifter di<span class=\"__5 _384\"></span>skonterad<span class=\"__5 _384\"></span>e med d<span class=\"__5 _384\"></span>en imp<span class=\"__5 _384\"></span>licit<span class=\"__5 _384\"></span>a r\u00e4ntan o<span class=\"__5 _384\"></span>ch i efter<span class=\"__5 _384\"></span>f\u00f6lj<span class=\"__5 _384\"></span>ande p<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>d gen<span class=\"__5 _384\"></span>om att s<span class=\"__5 _384\"></span>kulde<span class=\"__5 _384\"></span>n \u00f6ka<span class=\"__5 _384\"></span>s f\u00f6r att \u00e5ter-<span class=\"__5 _e5_1\"> </span>sp<span class=\"__5 _384\"></span>egla ef<span class=\"__5 _384\"></span>fekte<span class=\"__5 _384\"></span>n av r\u00e4nta samt red<span class=\"__5 _384\"></span>uce<span class=\"__5 _384\"></span>ras f\u00f6r att \u00e5ters<span class=\"__5 _384\"></span>pe<span class=\"__5 _384\"></span>gla ef<span class=\"__5 _384\"></span>fekten av erlagda leasingavgifter<span class=\"__5 _385\"></span>. Nyttjande<span class=\"__5 _384\"></span>r\u00e4ttst<span class=\"__5 _385\"></span>illg\u00e5ng<span class=\"__5 _384\"></span>en redovisas initi<span class=\"__5 _385\"></span>alt till v\u00e4rdet av le<span class=\"__5 _384\"></span>asin<span class=\"__5 _384\"></span>gskul<span class=\"__5 _384\"></span>den o<span class=\"__5 _384\"></span>ch i ef<span class=\"__5 _384\"></span>terf\u00f6l<span class=\"__5 _384\"></span>jande p<span class=\"__5 _384\"></span>eri<span class=\"__5 _384\"></span>od till an<span class=\"__5 _384\"></span>skaf<span class=\"__5 _384\"></span>fnin<span class=\"__5 _384\"></span>gs<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>v\u00e4rde m<span class=\"__5 _384\"></span>inus avs<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>vnin<span class=\"__5 _384\"></span>gar \u00f6ver l<span class=\"__5 _384\"></span>easi<span class=\"__5 _384\"></span>ng pe<span class=\"__5 _384\"></span>riod o<span class=\"__5 _384\"></span>ch eventu<span class=\"__5 _384\"></span>ella n<span class=\"__5 _384\"></span>eds<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>v-<span class=\"__5 _e5_1\"> </span>ning<span class=\"__5 _384\"></span>ar<span class=\"__5 _e5_1\"> </span><span class=\"__5 _385\"></span>. Be<span class=\"__5 _384\"></span>r\u00e4kn<span class=\"__5 _384\"></span>ing av lea<span class=\"__5 _384\"></span>sing<span class=\"__5 _384\"></span>skul<span class=\"__5 _384\"></span>d base<span class=\"__5 _384\"></span>ras i enl<span class=\"__5 _384\"></span>ighet me<span class=\"__5 _384\"></span>d stan<span class=\"__5 _384\"></span>darden p<span class=\"__5 _384\"></span>\u00e5 fasta l<span class=\"__5 _384\"></span>easin<span class=\"__5 _384\"></span>gavgif<span class=\"__5 _384\"></span>ter<span class=\"__5 _385\"></span>. V<span class=\"__5 _385\"></span>ar<span class=\"__5 _384\"></span>iabla l<span class=\"__5 _384\"></span>easi<span class=\"__5 _384\"></span>ngavgif<span class=\"__5 _384\"></span>ter so<span class=\"__5 _384\"></span>m inte beror p\u00e5 i<span class=\"__5 _384\"></span>ndex ell<span class=\"__5 _384\"></span>er en r\u00e4ntes<span class=\"__5 _384\"></span>ats, s<span class=\"__5 _384\"></span>\u00e5 som o<span class=\"__5 _384\"></span>ms\u00e4ttn<span class=\"__5 _384\"></span>ings<span class=\"__5 _384\"></span>base<span class=\"__5 _384\"></span>rad hyra o<span class=\"__5 _384\"></span>ch fasti<span class=\"__5 _384\"></span>ghets<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>skat<span class=\"__5 _384\"></span>t, ink<span class=\"__5 _384\"></span>lud<span class=\"__5 _384\"></span>eras e<span class=\"__5 _384\"></span>j i leasi<span class=\"__5 _384\"></span>ngs<span class=\"__5 _384\"></span>kulde<span class=\"__5 _384\"></span>n<span class=\"__5 _e5_1\"> </span>. H&amp;<span class=\"__5 _384\"></span>M-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rne<span class=\"__5 _384\"></span>n har valt att ti<span class=\"__5 _384\"></span>ll<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>l\u00e4mpa m\u00f6jligheten a<span class=\"__5 _385\"></span>tt undanta leasingavtal av l\u00e5gt v\u00e4rde samt<span class=\"__5 _385\"></span> leasing<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>av<span class=\"__5 _384\"></span>tal med e<span class=\"__5 _384\"></span>n leas<span class=\"__5 _384\"></span>ingp<span class=\"__5 _384\"></span>eri<span class=\"__5 _384\"></span>od und<span class=\"__5 _384\"></span>ersti<span class=\"__5 _384\"></span>gand<span class=\"__5 _384\"></span>e 12 m\u00e5nad<span class=\"__5 _384\"></span>er<span class=\"__5 _385\"></span>. Det i<span class=\"__5 _384\"></span>nneb<span class=\"__5 _384\"></span>\u00e4r att des<span class=\"__5 _384\"></span>sa inte komm<span class=\"__5 _384\"></span>er att in<span class=\"__5 _384\"></span>klu<span class=\"__5 _384\"></span>deras i l<span class=\"__5 _384\"></span>easi<span class=\"__5 _384\"></span>ngsk<span class=\"__5 _384\"></span>ulde<span class=\"__5 _384\"></span>n utan for<span class=\"__5 _384\"></span>ts\u00e4tta at<span class=\"__5 _384\"></span>t redov<span class=\"__5 _384\"></span>isas s<span class=\"__5 _384\"></span>om hyres<span class=\"__5 _384\"></span>kostnad m<span class=\"__5 _384\"></span>ed lin<span class=\"__5 _384\"></span>j\u00e4r kostna<span class=\"__5 _384\"></span>dsf\u00f6ri<span class=\"__5 _384\"></span>ng \u00f6ver l<span class=\"__5 _384\"></span>easin<span class=\"__5 _384\"></span>g-<span class=\"__5 _e5_1\"> </span>pe<span class=\"__5 _384\"></span>riod<span class=\"__5 _384\"></span>en. B<span class=\"__5 _384\"></span>ola<span class=\"__5 _384\"></span>get har in<span class=\"__5 _384\"></span>ga sal<span class=\"__5 _384\"></span>e and le<span class=\"__5 _384\"></span>aseb<span class=\"__5 _384\"></span>ack-tran<span class=\"__5 _384\"></span>sak<span class=\"__5 _384\"></span>tione<span class=\"__5 _384\"></span>r<span class=\"__5 _385\"></span>. Vis<span class=\"__5 _384\"></span>sa  <span class=\"__5 _389\"></span>k<span class=\"__5 _385\"></span>ontrakt inneh\u00e5ller villkor om \u00e5t<span class=\"__5 _385\"></span>erst\u00e4llning av lokal, detta ger inget v\u00e4sent<span class=\"__5 _385\"></span>ligt u<span class=\"__5 _385\"></span>tfall f\u00f6r<span class=\"__5 _385\"></span> koncernen<span class=\"__5 _e5_1\"> </span>Leasing<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>pe<span class=\"__5 _384\"></span>riod<span class=\"__5 _384\"></span>en ink<span class=\"__5 _384\"></span>lud<span class=\"__5 _384\"></span>erar de<span class=\"__5 _384\"></span>n icke up<span class=\"__5 _384\"></span>ps\u00e4g<span class=\"__5 _384\"></span>nings<span class=\"__5 _384\"></span>bara p<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>den<span class=\"__5 _384\"></span>. N\u00e4<span class=\"__5 _384\"></span>r en leas<span class=\"__5 _384\"></span>ing<span class=\"__5 _384\"></span><span class=\"ls0_5\">-<span class=\"__5 _e5_1\"> </span></span>pe<span class=\"__5 _384\"></span>riod g<span class=\"__5 _384\"></span>\u00e5r ut kan ett av<span class=\"__5 _384\"></span>tal av<span class=\"__5 _384\"></span>sluta<span class=\"__5 _384\"></span>s helt<span class=\"__5 _384\"></span>, omf\u00f6rh<span class=\"__5 _384\"></span>andla<span class=\"__5 _384\"></span>s elle<span class=\"__5 _384\"></span>r f\u00f6rl\u00e4n<span class=\"__5 _384\"></span>gas be<span class=\"__5 _384\"></span>roend<span class=\"__5 _384\"></span>e p\u00e5 av<span class=\"__5 _384\"></span>talets ut<span class=\"__5 _384\"></span>formn<span class=\"__5 _384\"></span>ing. R<span class=\"__5 _384\"></span>\u00e4ttigh<span class=\"__5 _384\"></span>et att avsl<span class=\"__5 _384\"></span>uta kontrakt i f\u00f6r<span class=\"__5 _384\"></span>tid mins<span class=\"__5 _384\"></span>kar de<span class=\"__5 _384\"></span>n leas<span class=\"__5 _384\"></span>ingp<span class=\"__5 _384\"></span>eri<span class=\"__5 _384\"></span>od so<span class=\"__5 _384\"></span>m anv\u00e4nd<span class=\"__5 _384\"></span>s vid b<span class=\"__5 _384\"></span>er\u00e4k<span class=\"__5 _384\"></span>ninge<span class=\"__5 _384\"></span>n und<span class=\"__5 _384\"></span>er vis<span class=\"__5 _384\"></span>sa f\u00f6ruts\u00e4ttningar<span class=\"__5 _387\"></span>. M\u00f6jlighet till f\u00f6rl\u00e4ngning tas med i ber\u00e4kningen om leas<span class=\"__5 _384\"></span>e <span class=\"__5 _389\"></span>tagaren \u00e4r r<span class=\"__5 _384\"></span>imligt s<span class=\"__5 _384\"></span>\u00e4ker p\u00e5 at<span class=\"__5 _384\"></span>t utnyttja d<span class=\"__5 _384\"></span>et alternati<span class=\"__5 _384\"></span>vet. Att kon<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>trakt avslutas innan<span class=\"__5 _385\"></span> leasin<span class=\"__5 _384\"></span>gperiodens utg\u00e5ng f\u00f6rek<span class=\"__5 _385\"></span>omme<span class=\"__5 _384\"></span>r s\u00e4llan. F\u00f6r att un<span class=\"__5 _384\"></span>derl<span class=\"__5 _384\"></span>\u00e4tta be<span class=\"__5 _384\"></span>d\u00f6m<span class=\"__5 _384\"></span>ning av le<span class=\"__5 _384\"></span>asin<span class=\"__5 _384\"></span>gpe<span class=\"__5 _384\"></span>riod<span class=\"__5 _384\"></span>en so<span class=\"__5 _384\"></span>m anv\u00e4nd<span class=\"__5 _384\"></span>s f\u00f6r att ber\u00e4kna leasing<span class=\"__5 _384\"></span>\u00e5tagandet<span class=\"__5 _385\"></span> har antaganden utifr\u00e5n<span class=\"__5 _385\"></span> kontraktstyp gjorts<span class=\"__5 _384\"></span>. Antagandena f\u00f6r fastst\u00e4llande a<span class=\"__5 _385\"></span>v leasingp<span class=\"__5 _384\"></span>eriod f\u00f6r respektive kon<span class=\"__5 _385\"></span>trakts<span class=\"__5 _384\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>ty<span class=\"__5 _384\"></span>p \u00e4r framtag<span class=\"__5 _384\"></span>na utifr\u00e5n b<span class=\"__5 _384\"></span>\u00e4sta m\u00f6j<span class=\"__5 _384\"></span>liga b<span class=\"__5 _384\"></span>ed\u00f6<span class=\"__5 _384\"></span>mnin<span class=\"__5 _384\"></span>g och ba<span class=\"__5 _384\"></span>sera<span class=\"__5 _384\"></span>s p\u00e5  <span class=\"__5 _389\"></span>hist<span class=\"__5 _385\"></span>oriska data samt r\u00e5dande marknadssituat<span class=\"__5 _385\"></span>ion. Leasingp<span class=\"__5 _384\"></span>erioden f\u00f6r butiker b<span class=\"__5 _384\"></span>aser<span class=\"__5 _384\"></span>as p\u00e5 butik<span class=\"__5 _384\"></span>skl<span class=\"__5 _384\"></span>ass o<span class=\"__5 _384\"></span>ch pl<span class=\"__5 _384\"></span>ats. Fl<span class=\"__5 _384\"></span>agsh<span class=\"__5 _384\"></span>ip<span class=\"__5 _384\"></span>-b<span class=\"__5 _384\"></span>utiker i strateg<span class=\"__5 _384\"></span>iska plats<span class=\"__5 _384\"></span>er har e<span class=\"__5 _384\"></span>n leas<span class=\"__5 _384\"></span>ingp<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>d inst\u00e4<span class=\"__5 _384\"></span>lld p\u00e5 s<span class=\"__5 _384\"></span>lutdatumet av le<span class=\"__5 _384\"></span>asin<span class=\"__5 _384\"></span>gav<span class=\"__5 _384\"></span>talet oavs<span class=\"__5 _384\"></span>ett br<span class=\"__5 _384\"></span>y<span class=\"__5 _384\"></span>tklau<span class=\"__5 _384\"></span>sule<span class=\"__5 _384\"></span>r<span class=\"__5 _387\"></span>. F<span class=\"__5 _384\"></span>\u00f6r all<span class=\"__5 _384\"></span>a andra b<span class=\"__5 _384\"></span>utiksk<span class=\"__5 _384\"></span>las<span class=\"__5 _384\"></span>ser a<span class=\"__5 _384\"></span>nv\u00e4nde<span class=\"__5 _384\"></span>r H&amp;M<span class=\"__5 _384\"></span>- koncernen<span class=\"__5 _385\"></span> f\u00f6rsta brytklausulen<span class=\"__5 _385\"></span> oavsett l\u00e4<span class=\"__5 _385\"></span>ngd av lea<span class=\"__5 _385\"></span>singavtal. Butik<span class=\"__5 _385\"></span>er som i<span class=\"__5 _384\"></span>nte \u00e4r flags<span class=\"__5 _384\"></span>hip<span class=\"__5 _384\"></span>-<span class=\"__5 _384\"></span>butiker ha<span class=\"__5 _384\"></span>r en ge<span class=\"__5 _384\"></span>noms<span class=\"__5 _384\"></span>nittl<span class=\"__5 _384\"></span>ig leas<span class=\"__5 _384\"></span>ingp<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>d om 3,<span class=\"__5 _384\"></span>5 \u00e5r<span class=\"__5 _385\"></span>. B<span class=\"__5 _384\"></span>er\u00e4k<span class=\"__5 _384\"></span>ninge<span class=\"__5 _384\"></span>n f\u00f6r lea<span class=\"__5 _384\"></span>sing<span class=\"__5 _384\"></span>peri<span class=\"__5 _384\"></span>ode<span class=\"__5 _384\"></span>n f\u00f6r lage<span class=\"__5 _384\"></span>r oc<span class=\"__5 _384\"></span>h kontor utg\u00e5r fr\u00e5n leasing <span class=\"__5 _d2_1\"></span>avtalet<span class=\"__5 _385\"></span>s l\u00e4ngd. Anta<span class=\"__5 _385\"></span>gandena f\u00f6r<span class=\"__5 _385\"></span> koncernen utv\u00e4r<span class=\"__5 _385\"></span>deras l\u00f6pande<span class=\"__5 _385\"></span> utifr\u00e5n f\u00f6<span class=\"__5 _384\"></span>r\u00e4ndri<span class=\"__5 _384\"></span>ngar in<span class=\"__5 _384\"></span>om bra<span class=\"__5 _384\"></span>nsc<span class=\"__5 _384\"></span>hen<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>. Dis<span class=\"__5 _384\"></span>konterings<span class=\"__5 _384\"></span>r\u00e4nta so<span class=\"__5 _384\"></span>m anv\u00e4nd<span class=\"__5 _384\"></span>s vid ber\u00e4kning motsvarar H&amp;M-konce<span class=\"__5 _384\"></span>rnen marginella l\u00e5ner\u00e4nta<span class=\"__5 _385\"></span> me<span class=\"__5 _384\"></span>d h\u00e4nsyn tagen till bland annat, valu<span class=\"__5 _385\"></span>ta och l\u00e4ngd p\u00e5 respek<span class=\"__5 _384\"></span>tive leasing-<span class=\"__5 _e5_1\"> </span>av<span class=\"__5 _384\"></span>tal.  <span class=\"__5 _389\"></span>R\u00e4ntan u<span class=\"__5 _384\"></span>ppd<span class=\"__5 _384\"></span>ateras \u00e5rsv<span class=\"__5 _384\"></span>is oc<span class=\"__5 _384\"></span>h \u00f6ver<span class=\"__5 _384\"></span>vak<span class=\"__5 _384\"></span>as kontinue<span class=\"__5 _384\"></span>rligt un<span class=\"__5 _384\"></span>der \u00e5<span class=\"__5 _384\"></span>ret.  <span class=\"__5 _d2_1\"></span>Marginella l<span class=\"__5 _385\"></span>\u00e5ner\u00e4nta<span class=\"__5 _385\"></span>n \u00e5t<span class=\"__5 _385\"></span>erspeglar H&amp;M-koncernen kr<span class=\"__5 _385\"></span>editrisk<span class=\"__5 _e5_1\"> </span>Cov<span class=\"__5 _384\"></span>id<span class=\"__5 _384\"></span>-19<span class=\"__5 _e5_1\"> </span>H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cer<span class=\"__5 _384\"></span>nen har v<span class=\"__5 _384\"></span>alt att inte till\u00e4<span class=\"__5 _384\"></span>mpa l\u00e4t<span class=\"__5 _384\"></span>tnads<span class=\"__5 _384\"></span>regel<span class=\"__5 _384\"></span>n f\u00f6r IF<span class=\"__5 _384\"></span>RS 16 h\u00e4nf\u00f6rd til<span class=\"__5 _384\"></span>l covi<span class=\"__5 _384\"></span>d-19<span class=\"__5 _e5_1\"> </span>Konc<span class=\"__5 _384\"></span>ern<span class=\"__5 _384\"></span>en del<span class=\"__5 _384\"></span>ar in sin<span class=\"__5 _384\"></span>a leas<span class=\"__5 _384\"></span>ingav<span class=\"__5 _384\"></span>tal i tre k<span class=\"__5 _384\"></span>lass<span class=\"__5 _384\"></span>er av nyt<span class=\"__5 _384\"></span>tjand<span class=\"__5 _384\"></span>er\u00e4tts<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>tillg<span class=\"__5 _384\"></span>\u00e5ngar<span class=\"__5 _384\"></span>: B<span class=\"__5 _384\"></span>utiksl<span class=\"__5 _384\"></span>okal<span class=\"__5 _384\"></span>er<span class=\"__5 _385\"></span>, La<span class=\"__5 _384\"></span>ger o<span class=\"__5 _384\"></span>ch Kontor<span class=\"__5 _385\"></span>. I f\u00f6l<span class=\"__5 _384\"></span>jande ta<span class=\"__5 _384\"></span>bel<span class=\"__5 _384\"></span>l prese<span class=\"__5 _384\"></span>nteras de utg\u00e5ende balanserna avseende nyttjander\u00e4ttstillg\u00e5ngar och leasin<span class=\"__5 _384\"></span>g-<span class=\"__5 _e5_1\"> </span>skulder samt f\u00f6r\u00e4ndringarna under \u00e5ret<span class=\"__5 _e5_1\"> </span><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs2_6\">Vid redovisning av varulager till\u00e4mpas IAS 2 V<span class=\"__6 _484\"></span>arulager<span class=\"__6 _484\"></span>.<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs3_6\">V<span class=\"__6 _484\"></span>arul<span class=\"__6 _485\"></span>agret, s<span class=\"__6 _485\"></span>om utg\u00f6<span class=\"__6 _485\"></span>rs av han<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>lsvaro<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>, v\u00e4rderas ti<span class=\"__6 _485\"></span>ll det l\u00e4<span class=\"__6 _485\"></span>gsta av </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs4_6\">anskaffningsv\u00e4rde och nettof\u00f6rs\u00e4ljningsv\u00e4rde. Anskaffningsv\u00e4rde </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs5_6\">avse<span class=\"__6 _485\"></span>r bo<span class=\"__6 _485\"></span>lagets utgi<span class=\"__6 _485\"></span>fter f\u00f6r at<span class=\"__6 _485\"></span>t f\u00f6r<span class=\"__6 _485\"></span>v\u00e4r<span class=\"__6 _485\"></span>va v<span class=\"__6 _485\"></span>arorna i<span class=\"__6 _485\"></span>nkl<span class=\"__6 _485\"></span>usi<span class=\"__6 _485\"></span>ve tull o<span class=\"__6 _485\"></span>ch frak<span class=\"__6 _485\"></span>t. </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs6_6\">Nettof<span class=\"__6 _484\"></span>\u00f6rs\u00e4ljningsv\u00e4rde \u00e4r det uppskattade f\u00f6rs\u00e4ljningsv\u00e4rdet minskat </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs7_6\">med ber\u00e4k<span class=\"__6 _485\"></span>nade f\u00f6rs\u00e4ljningskostnader<span class=\"__6 _484\"></span>.<span class=\"__6 _484\"></span> Fr\u00e5n det<span class=\"__6 _484\"></span> att varan l\u00e4mnas \u00f6<span class=\"__6 _484\"></span>ver </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs8_6\">fr\u00e5n lev<span class=\"__6 _485\"></span>erant\u00f6r till av H<span class=\"__6 _485\"></span>&amp;M<span class=\"__6 _485\"></span>-kon<span class=\"__6 _485\"></span>cer<span class=\"__6 _485\"></span>nen ut<span class=\"__6 _485\"></span>sed<span class=\"__6 _485\"></span>d sp<span class=\"__6 _485\"></span>edit\u00f6r \u00e4<span class=\"__6 _485\"></span>gs vara<span class=\"__6 _485\"></span>n civ<span class=\"__6 _485\"></span>il<span class=\"__6 _485\"></span> </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs9_6\">r\u00e4tts<span class=\"__6 _485\"></span>ligt av H&amp;<span class=\"__6 _485\"></span>M-<span class=\"__6 _485\"></span>konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en oc<span class=\"__6 _485\"></span>h ing<span class=\"__6 _485\"></span>\u00e5r d\u00e5 i H&amp;<span class=\"__6 _485\"></span>M-<span class=\"__6 _485\"></span>konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>ens re<span class=\"__6 _485\"></span>dovi<span class=\"__6 _485\"></span>sad<span class=\"__6 _485\"></span>e </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gsa_6\">lag<span class=\"__6 _485\"></span>er<span class=\"__6 _484\"></span>. F\u00f6r varo<span class=\"__6 _485\"></span>r som \u00e4<span class=\"__6 _485\"></span>nnu inte har kom<span class=\"__6 _485\"></span>mit till b<span class=\"__6 _485\"></span>utik utg\u00f6<span class=\"__6 _485\"></span>rs ans<span class=\"__6 _485\"></span>kaf<span class=\"__6 _485\"></span>fnin<span class=\"__6 _485\"></span>gs<span class=\"__6 _485\"></span> </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gsb_6\">v\u00e4rdet av in<span class=\"__6 _485\"></span>k\u00f6pskos<span class=\"__6 _485\"></span>tnad in<span class=\"__6 _485\"></span>klu<span class=\"__6 _485\"></span>sive b<span class=\"__6 _485\"></span>er\u00e4<span class=\"__6 _485\"></span>kna<span class=\"__6 _485\"></span>d kostnad f\u00f6<span class=\"__6 _485\"></span>r tull oc<span class=\"__6 _485\"></span>h frak<span class=\"__6 _485\"></span>t. </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gsc_6\">F\u00f6r majoritet<span class=\"__6 _484\"></span>en av<span class=\"__6 _484\"></span> H&amp;M-<span class=\"__6 _485\"></span>koncernens varor fastst\u00e4lls anskaffningsv\u00e4rdet </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gsd_6\">gen<span class=\"__6 _485\"></span>om att b<span class=\"__6 _485\"></span>er\u00e4<span class=\"__6 _485\"></span>kna an<span class=\"__6 _485\"></span>skaf<span class=\"__6 _485\"></span>fn<span class=\"__6 _485\"></span>ings<span class=\"__6 _485\"></span>v\u00e4rdet s<span class=\"__6 _485\"></span>om v\u00e4g<span class=\"__6 _485\"></span>da ge<span class=\"__6 _485\"></span>nom<span class=\"__6 _485\"></span>snit<span class=\"__6 _485\"></span>tsp<span class=\"__6 _485\"></span>ris<span class=\"__6 _485\"></span>er<span class=\"__6 _484\"></span>. </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls3_6 ws3_6 gse_6\">F\u00f6r \u00f6vri<span class=\"__6 _484\"></span>g lagerr<span class=\"__6 _484\"></span>edovisni<span class=\"__6 _484\"></span>ng ber\u00e4kna<span class=\"__6 _484\"></span>s de<span class=\"__6 _484\"></span>t redo<span class=\"__6 _484\"></span>visade v<span class=\"__6 _484\"></span>\u00e4rde<span class=\"__6 _484\"></span>t a<span class=\"__6 _484\"></span>v f<span class=\"__6 _484\"></span>\u00f6rs\u00e4lj<span class=\"ls2_6 ws2_6\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gsf_6\">ning<span class=\"__6 _485\"></span>sp<span class=\"__6 _485\"></span>riset re<span class=\"__6 _485\"></span>duc<span class=\"__6 _485\"></span>erat me<span class=\"__6 _485\"></span>d be<span class=\"__6 _485\"></span>r\u00e4kn<span class=\"__6 _485\"></span>ad br<span class=\"__6 _485\"></span>uttoma<span class=\"__6 _485\"></span>rginal (<span class=\"__6 _485\"></span>\u201dretail metho<span class=\"__6 _485\"></span>d\u201d<span class=\"__6 _485\"></span>) </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs10_6\">ell<span class=\"__6 _485\"></span>er till kos<span class=\"__6 _485\"></span>tnad f\u00f6r n<span class=\"__6 _485\"></span>edla<span class=\"__6 _485\"></span>gd tid o<span class=\"__6 _485\"></span>ch \u00f6v<span class=\"__6 _485\"></span>rig kostn<span class=\"__6 _485\"></span>ad f\u00f6r b<span class=\"__6 _485\"></span>earb<span class=\"__6 _485\"></span>etning av </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls4_6 ws1_6 gs11_6\">varor som finns eller ska tillg\u00e4ngligg\u00f6ras f\u00f6r f<span class=\"__6 _484\"></span>\u00f6rs\u00e4ljning<span class=\"__6 _485\"></span>. Koncernen skif<span class=\"__6 _485\"></span>tar </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs12_6\">for<span class=\"__6 _485\"></span>tsatt s<span class=\"__6 _485\"></span>uc<span class=\"__6 _485\"></span>ces<span class=\"__6 _485\"></span>si<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>t mot att b<span class=\"__6 _485\"></span>er\u00e4k<span class=\"__6 _485\"></span>na ans<span class=\"__6 _485\"></span>kaf<span class=\"__6 _485\"></span>fnin<span class=\"__6 _485\"></span>gsv\u00e4<span class=\"__6 _485\"></span>rdet so<span class=\"__6 _485\"></span>m v\u00e4gd<span class=\"__6 _485\"></span>a </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls5_6 ws4_6 gs13_6\">genomsnittspriser och<span class=\"__6 _484\"></span> denna f<span class=\"__6 _484\"></span>\u00f6r\u00e4ndri<span class=\"__6 _484\"></span>ng p\u00e5v<span class=\"__6 _484\"></span>erkar dock<span class=\"__6 _484\"></span> int<span class=\"__6 _484\"></span>e k<span class=\"__6 _484\"></span>oncern </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs14_6\">redov<span class=\"__6 _485\"></span>isn<span class=\"__6 _485\"></span>ing<span class=\"__6 _485\"></span>en v\u00e4s<span class=\"__6 _485\"></span>entligt<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span></div>Lik<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>ida me<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>l omfatta<span class=\"__6 _485\"></span>r kas<span class=\"__6 _485\"></span>sa oc<span class=\"__6 _485\"></span>h till<span class=\"__6 _485\"></span>god<span class=\"__6 _485\"></span>ohava<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>n hos b<span class=\"__6 _485\"></span>ank sa<span class=\"__6 _485\"></span>mt kort<span class=\"__6 _485\"></span>fri<span class=\"__6 _485\"></span>stiga p<span class=\"__6 _485\"></span>lac<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>gar m<span class=\"__6 _485\"></span>ed en l<span class=\"__6 _485\"></span>\u00f6ptid fr\u00e5<span class=\"__6 _485\"></span>n ansk<span class=\"__6 _485\"></span>aff<span class=\"__6 _485\"></span>ning<span class=\"__6 _485\"></span>stidp<span class=\"__6 _485\"></span>unk<span class=\"__6 _485\"></span>ten p\u00e5 h\u00f6g<span class=\"__6 _485\"></span>st tre m\u00e5n<span class=\"__6 _485\"></span>ade<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>. Place<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>arna \u00e4<span class=\"__6 _485\"></span>r utsatta e<span class=\"__6 _485\"></span>nda<span class=\"__6 _485\"></span>st f\u00f6r en o<span class=\"__6 _485\"></span>bet<span class=\"__6 _485\"></span>ydlig r<span class=\"__6 _485\"></span>isk f\u00f6r v\u00e4rdef\u00f6<span class=\"__6 _485\"></span>r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar<span class=\"__6 _484\"></span>.<span class=\"__6 _14a\"> </span>Vid redovisning av pension<span class=\"__6 _485\"></span>er till\u00e4mpas IAS 19 Ers\u00e4ttningar t<span class=\"__6 _484\"></span>ill anst\u00e4llda.<span class=\"__6 _14a\"> </span>H&amp;M<span class=\"__6 _485\"></span>-kon<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rne<span class=\"__6 _485\"></span>n har fl<span class=\"__6 _485\"></span>era ol<span class=\"__6 _485\"></span>ika pl<span class=\"__6 _485\"></span>aner f\u00f6<span class=\"__6 _485\"></span>r ers<span class=\"__6 _485\"></span>\u00e4ttnin<span class=\"__6 _485\"></span>g efter av<span class=\"__6 _485\"></span>sluta<span class=\"__6 _485\"></span>d anst\u00e4llning. Planerna \u00e4r antingen f\u00f6rm\u00e5ns  eller avgiftsbest\u00e4m<span class=\"__6 _485\"></span>da. Avgift<span class=\"__6 _485\"></span>sb<span class=\"__6 _485\"></span>est\u00e4m<span class=\"__6 _485\"></span>da pl<span class=\"__6 _485\"></span>ane<span class=\"__6 _485\"></span>r redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s som e<span class=\"__6 _485\"></span>n kostnad u<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>r den p<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>iod n\u00e4r de anst\u00e4llda utf\u00f6r t<span class=\"__6 _484\"></span>j\u00e4nsten ers\u00e4ttningen avser<span class=\"__6 _487\"></span>. De f\u00f6rm\u00e5nsb<span class=\"__6 _485\"></span>est\u00e4mda pla<span class=\"__6 _485\"></span>nern<span class=\"__6 _485\"></span>a v\u00e4rde<span class=\"__6 _485\"></span>ras se<span class=\"__6 _485\"></span>parat f\u00f6r re<span class=\"__6 _485\"></span>spe<span class=\"__6 _485\"></span>kti<span class=\"__6 _485\"></span>ve plan u<span class=\"__6 _485\"></span>tifr\u00e5n de f\u00f6<span class=\"__6 _485\"></span>rm\u00e5n<span class=\"__6 _485\"></span>er so<span class=\"__6 _485\"></span>m intj\u00e4na<span class=\"__6 _484\"></span>ts under tidigare<span class=\"__6 _484\"></span> och innevarande period<span class=\"__6 _485\"></span>er<span class=\"__6 _484\"></span>. De f<span class=\"__6 _484\"></span>\u00f6rm\u00e5nsbest\u00e4m<span class=\"__6 _485\"></span>da f\u00f6rp<span class=\"__6 _485\"></span>liktel<span class=\"__6 _485\"></span>ser<span class=\"__6 _485\"></span>na me<span class=\"__6 _485\"></span>d avdrag f\u00f6<span class=\"__6 _485\"></span>r verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde p\u00e5 eve<span class=\"__6 _485\"></span>ntuell<span class=\"__6 _485\"></span>a f\u00f6r<span class=\"__6 _485\"></span>valtni<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span><span class=\"ls2_6\"> </span>tillg<span class=\"__6 _485\"></span>\u00e5nga<span class=\"__6 _485\"></span>r redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s und<span class=\"__6 _485\"></span>er po<span class=\"__6 _485\"></span>sten Avs\u00e4t<span class=\"__6 _485\"></span>tning<span class=\"__6 _485\"></span>ar f\u00f6r p<span class=\"__6 _485\"></span>ens<span class=\"__6 _485\"></span>ione<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>. F\u00f6r de svenska enheterna omfa<span class=\"__6 _484\"></span>ttar de aktuariella ber\u00e4kningarna \u00e4ven framtida<span class=\"__6 _484\"></span> betalningar av s\u00e4rskild l\u00f6nesk<span class=\"__6 _485\"></span>att. F\u00f6rm\u00e5nsbe<span class=\"__6 _485\"></span>st\u00e4mda planer finns i Sc<span class=\"__6 _485\"></span>hweiz, S<span class=\"__6 _485\"></span>pan<span class=\"__6 _485\"></span>ien<span class=\"__6 _485\"></span>, Sve<span class=\"__6 _485\"></span>rige o<span class=\"__6 _485\"></span>ch T<span class=\"__6 _487\"></span>y<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>land<span class=\"__6 _485\"></span>. Pensionsf\u00f6rpliktelsen ber\u00e4k<span class=\"__6 _485\"></span>nas \u00e5rligen med hj\u00e4lp av oberoende aktua<span class=\"ls2_6 ws2_6\"> </span>rie<span class=\"__6 _485\"></span>r enli<span class=\"__6 _485\"></span>gt den s<span class=\"__6 _485\"></span>\u00e5 kall<span class=\"__6 _485\"></span>ade \u201d<span class=\"__6 _485\"></span>Pro<span class=\"__6 _485\"></span>jecte<span class=\"__6 _485\"></span>d Unit C<span class=\"__6 _485\"></span>redit M<span class=\"__6 _485\"></span>etho<span class=\"__6 _485\"></span>d\u201d. Ber\u00e4k<span class=\"__6 _485\"></span>nin<span class=\"__6 _485\"></span>gen g\u00f6rs med hj\u00e4lp av aktuariella ant<span class=\"__6 _484\"></span>aganden<span class=\"__6 _485\"></span>. Dessa antaganden omfattar bland annat diskont<span class=\"__6 _484\"></span>eringsr\u00e4nta, d\u00f6dlighet, f\u00f6rv\u00e4ntade l\u00f6ne\u00f6<span class=\"__6 _485\"></span>kningar och pens<span class=\"__6 _485\"></span>ions\u00f6knin<span class=\"__6 _485\"></span>gar (inflation). F\u00f6r\u00e4ndringar i aktuariella antaganden och utfall som av<span class=\"__6 _485\"></span>viker fr\u00e5n<span class=\"__6 _484\"></span> antaganden ger upphov till aktuariella vinster ell<span class=\"__6 _485\"></span>er f\u00f6rl<span class=\"__6 _485\"></span>uster<span class=\"__6 _484\"></span>. De ak<span class=\"__6 _485\"></span>tuari<span class=\"__6 _485\"></span>ella v<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>ter och f\u00f6<span class=\"__6 _485\"></span>rlus<span class=\"__6 _485\"></span>ter som u<span class=\"__6 _485\"></span>ppko<span class=\"__6 _485\"></span>mme<span class=\"__6 _485\"></span>r \u00e4r fr\u00e4mst h\u00e4n<span class=\"__6 _484\"></span>f\u00f6rliga till de<span class=\"__6 _484\"></span> finansiella antagandena, s\u00e5s<span class=\"__6 _485\"></span>om f\u00f6r\u00e4ndring i  <span class=\"__6 _486\"></span>dis<span class=\"__6 _485\"></span>kontering<span class=\"__6 _485\"></span>sr\u00e4nta<span class=\"__6 _485\"></span>. S\u00e5<span class=\"__6 _485\"></span>dana v<span class=\"__6 _485\"></span>inster e<span class=\"__6 _485\"></span>lle<span class=\"__6 _485\"></span>r f\u00f6rlus<span class=\"__6 _485\"></span>ter redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s i \u00f6vri<span class=\"__6 _485\"></span>gt totalresul<span class=\"__6 _485\"></span>tat det \u00e5r de up<span class=\"__6 _485\"></span>pkom<span class=\"__6 _485\"></span>mer<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>Vi<span class=\"__6 _485\"></span>d redov<span class=\"__6 _485\"></span>isn<span class=\"__6 _485\"></span>ing av \u00f6vr<span class=\"__6 _485\"></span>iga avs<span class=\"__6 _485\"></span>\u00e4ttni<span class=\"__6 _485\"></span>ngar ti<span class=\"__6 _485\"></span>ll\u00e4mp<span class=\"__6 _485\"></span>as I<span class=\"__6 _485\"></span>AS 37 Avs<span class=\"__6 _485\"></span>\u00e4ttnin<span class=\"__6 _485\"></span>gar<span class=\"__6 _484\"></span>, eventualf<span class=\"__6 _484\"></span>\u00f6rpliktelser och eventualtillg\u00e5ngar<span class=\"__6 _487\"></span>.<span class=\"__6 _14a\"> </span>Avs\u00e4ttningar r<span class=\"__6 _484\"></span>edovisas i balansr\u00e4kning<span class=\"__6 _485\"></span>en n\u00e4r det finns e<span class=\"__6 _484\"></span>tt \u00e5tagande till f\u00f6ljd av e<span class=\"__6 _485\"></span>n intr\u00e4ffa<span class=\"__6 _485\"></span>d h\u00e4nd<span class=\"__6 _485\"></span>els<span class=\"__6 _485\"></span>e oc<span class=\"__6 _485\"></span>h det \u00e4r s<span class=\"__6 _485\"></span>anno<span class=\"__6 _485\"></span>lik<span class=\"__6 _485\"></span>t att ett ut<span class=\"__6 _485\"></span>fl\u00f6<span class=\"__6 _485\"></span>de av resur<span class=\"__6 _485\"></span>se<span class=\"__6 _485\"></span>r komme<span class=\"__6 _485\"></span>r att k<span class=\"__6 _485\"></span>r\u00e4vas f\u00f6r att re<span class=\"__6 _485\"></span>gle<span class=\"__6 _485\"></span>ra \u00e5tagan<span class=\"__6 _485\"></span>det sa<span class=\"__6 _485\"></span>mt att en til<span class=\"__6 _485\"></span>lf\u00f6r litlig u<span class=\"__6 _485\"></span>pps<span class=\"__6 _485\"></span>kattn<span class=\"__6 _485\"></span>ing av b<span class=\"__6 _485\"></span>elo<span class=\"__6 _485\"></span>ppet k<span class=\"__6 _485\"></span>an g\u00f6<span class=\"__6 _485\"></span>ras<span class=\"__6 _485\"></span>. En avs\u00e4t<span class=\"__6 _485\"></span>tning f\u00f6r o<span class=\"__6 _485\"></span>mstr<span class=\"__6 _485\"></span>uktu<span class=\"__6 _485\"></span> rering redovisas n\u00e4r en omstruktureringsplan har fastst\u00e4ll<span class=\"__6 _484\"></span>ts och omstruktureringen har p\u00e5b\u00f6rjats eller tillk\u00e4nnagetts<span class=\"__6 _14a\"> </span>Vid redovisning av finansiella instrument till\u00e4mpas IFRS 7 Finansie<span class=\"__6 _485\"></span>lla instr<span class=\"__6 _485\"></span>ume<span class=\"__6 _485\"></span>nt: U<span class=\"__6 _485\"></span>pply<span class=\"__6 _485\"></span>sni<span class=\"__6 _485\"></span>ngar, IFR<span class=\"__6 _485\"></span>S 9 Fin<span class=\"__6 _485\"></span>ansi<span class=\"__6 _485\"></span>ella i<span class=\"__6 _485\"></span>nstru<span class=\"__6 _485\"></span>ment o<span class=\"__6 _485\"></span>ch I<span class=\"__6 _485\"></span>FR<span class=\"__6 _485\"></span>S 13 V\u00e4rdering till<span class=\"__6 _484\"></span> verkligt v\u00e4rde<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>Finansiella instrument som redovisas i balansr\u00e4kninge<span class=\"__6 _485\"></span>n inkluderar p\u00e5 tillg\u00e5ngssidan lik<span class=\"__6 _485\"></span>vida medel<span class=\"__6 _485\"></span>, kundfordringar<span class=\"__6 _487\"></span>, kortfristiga place<span class=\"__6 _485\"></span>ringar<span class=\"__6 _487\"></span>, l\u00e5ngfristiga for<span class=\"__6 _484\"></span>dringar samt derivat. Bland skulder \u00e5terfinn<span class=\"__6 _485\"></span>s leveran<span class=\"__6 _484\"></span>t\u00f6rs<span class=\"ls2_6 ws2_6\"> </span>skul<span class=\"__6 _485\"></span>der, skuld<span class=\"__6 _485\"></span>er till k<span class=\"__6 _485\"></span>rediti<span class=\"__6 _485\"></span>nstitut sa<span class=\"__6 _485\"></span>mt der<span class=\"__6 _485\"></span>ivat. F<span class=\"__6 _485\"></span>inan<span class=\"__6 _485\"></span>sie<span class=\"__6 _485\"></span>lla in<span class=\"__6 _485\"></span>strum<span class=\"__6 _485\"></span>ent redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s i bala<span class=\"__6 _485\"></span>nsr\u00e4<span class=\"__6 _485\"></span>knin<span class=\"__6 _485\"></span>ge<span class=\"__6 _485\"></span>n n\u00e4r konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en b<span class=\"__6 _485\"></span>lir par<span class=\"__6 _485\"></span>t i in<span class=\"__6 _485\"></span>strum<span class=\"__6 _485\"></span>entets avtalsm\u00e4s<span class=\"__6 _485\"></span>siga villkor<span class=\"__6 _487\"></span>. Finans<span class=\"__6 _485\"></span>iella tillg\u00e5ngar tas bort fr\u00e5n balansr\u00e4kningen n\u00e4r de avtalsenliga r\u00e4ttigheterna<span class=\"__6 _484\"></span> till kassafl\u00f6d<span class=\"__6 _485\"></span>en fr\u00e5n t<span class=\"__6 _484\"></span>illg\u00e5ngen upph<span class=\"__6 _485\"></span>\u00f6r<span class=\"__6 _484\"></span>. Finansiella skulder tas bor<span class=\"__6 _485\"></span>t fr\u00e5n balansr\u00e4kningen n\u00e4r f\u00f6rpliktelsen full<span class=\"ls2_6 ws2_6\"> </span>g\u00f6rs, annullera<span class=\"__6 _484\"></span>s eller u<span class=\"__6 _484\"></span>pph\u00f6r<span class=\"__6 _487\"></span>. F\u00f6r leasingskulder<span class=\"__6 _487\"></span>, se no<span class=\"__6 _484\"></span>t 17<span class=\"__6 _14a\"> </span>Vid redovisning av n\u00e4rst\u00e5ende till\u00e4mpas IAS 24 Upplysningar om  n\u00e4rst\u00e5ende.<span class=\"__6 _14a\"> </span>H&amp;M-koncernen har<span class=\"__6 _484\"></span> n\u00e4rst<span class=\"__6 _484\"></span>\u00e5enderela<span class=\"__6 _484\"></span>tioner<span class=\"__6 _484\"></span> med Ramsbury Inv<span class=\"__6 _484\"></span>est AB, form<span class=\"__6 _485\"></span>ellt m<span class=\"__6 _485\"></span>ode<span class=\"__6 _485\"></span>rbo<span class=\"__6 _485\"></span>lag til<span class=\"__6 _485\"></span>l H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Maur<span class=\"__6 _485\"></span>itz A<span class=\"__6 _485\"></span>B<span class=\"__6 _485\"></span>, sina i<span class=\"__6 _485\"></span>ntress<span class=\"__6 _485\"></span>eb<span class=\"__6 _485\"></span>olag oc<span class=\"__6 _485\"></span>h joint ventu<span class=\"__6 _485\"></span>res samt s<span class=\"__6 _485\"></span>ina st<span class=\"__6 _485\"></span>yrel<span class=\"__6 _485\"></span>sel<span class=\"__6 _485\"></span>eda<span class=\"__6 _485\"></span>m\u00f6ter oc<span class=\"__6 _485\"></span>h konc<span class=\"__6 _485\"></span>ernl<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>ning<span class=\"__6 _14a\"> </span>Vid redovisning av finansiella instrument till\u00e4mpas IFRS 9 Finansie<span class=\"__6 _485\"></span>lla instrument.<span class=\"__6 _14a\"> </span>Vid redovisning av st\u00e4llda s\u00e4kerhet<span class=\"__6 _484\"></span>er och eventual<span class=\"__6 _484\"></span>f\u00f6rpliktelser till\u00e4mpas IA<span class=\"__6 _485\"></span>S 37 Avs\u00e4t<span class=\"__6 _485\"></span>tning<span class=\"__6 _485\"></span>ar<span class=\"__6 _484\"></span>, eventualf\u00f6r<span class=\"__6 _485\"></span>pli<span class=\"__6 _485\"></span>ktels<span class=\"__6 _485\"></span>er oc<span class=\"__6 _485\"></span>h eventua<span class=\"__6 _485\"></span>ltillg<span class=\"__6 _485\"></span>\u00e5nga<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>.<span class=\"__6 _14a\"> </span>En eventual<span class=\"__6 _485\"></span>f\u00f6rpl<span class=\"__6 _485\"></span>iktel<span class=\"__6 _485\"></span>se red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>as vi<span class=\"__6 _485\"></span>d en m\u00f6<span class=\"__6 _485\"></span>jlig f\u00f6r<span class=\"__6 _485\"></span>pli<span class=\"__6 _485\"></span>ktels<span class=\"__6 _485\"></span>e f\u00f6r vi<span class=\"__6 _485\"></span>lken det \u00e5terst\u00e5r at<span class=\"__6 _485\"></span>t f\u00e5 be<span class=\"__6 _485\"></span>kr\u00e4f<span class=\"__6 _485\"></span>tat om f\u00f6retag<span class=\"__6 _485\"></span>et har en b<span class=\"__6 _485\"></span>efintli<span class=\"__6 _485\"></span>g f\u00f6rp<span class=\"__6 _485\"></span>liktel<span class=\"__6 _485\"></span>se s<span class=\"__6 _485\"></span>om skul<span class=\"__6 _485\"></span>le kunn<span class=\"__6 _485\"></span>a led<span class=\"__6 _485\"></span>a till ett ut<span class=\"__6 _485\"></span>fl<span class=\"__6 _485\"></span>\u00f6d<span class=\"__6 _485\"></span>e av resur<span class=\"__6 _485\"></span>ser. Alternativ<span class=\"__6 _485\"></span>t fi<span class=\"__6 _485\"></span>nns e<span class=\"__6 _485\"></span>n befintlig f\u00f6rp<span class=\"__6 _485\"></span>liktel<span class=\"__6 _485\"></span>se s<span class=\"__6 _485\"></span>om inte uppf<span class=\"__6 _485\"></span>yll<span class=\"__6 _485\"></span>er k<span class=\"__6 _485\"></span>riteri<span class=\"__6 _485\"></span>erna at<span class=\"__6 _485\"></span>t redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s i bala<span class=\"__6 _485\"></span>nsr\u00e4<span class=\"__6 _485\"></span>k<span class=\"__6 _485\"></span>nin<span class=\"__6 _485\"></span>ge<span class=\"__6 _485\"></span>n som av<span class=\"__6 _485\"></span>s\u00e4ttn<span class=\"__6 _485\"></span>ing el<span class=\"__6 _485\"></span>ler a<span class=\"__6 _485\"></span>nnan s<span class=\"__6 _485\"></span>kuld d<span class=\"__6 _485\"></span>\u00e5 det inte \u00e4r troligt at<span class=\"__6 _485\"></span>t ett ut<span class=\"__6 _485\"></span>fl\u00f6<span class=\"__6 _485\"></span>de av resur<span class=\"__6 _485\"></span>se<span class=\"__6 _485\"></span>r komme<span class=\"__6 _485\"></span>r att k<span class=\"__6 _485\"></span>r\u00e4vas f\u00f6r att re<span class=\"__6 _485\"></span>gle<span class=\"__6 _485\"></span>ra f\u00f6rp<span class=\"__6 _485\"></span>liktel<span class=\"__6 _485\"></span>se<span class=\"__6 _485\"></span>n elle<span class=\"__6 _485\"></span>r d\u00e5 inte en tillr\u00e4ckligt tillf\u00f6rlit<span class=\"__6 _484\"></span>lig uppskattning av beloppet kan g\u00f6ras<span class=\"__6 _14a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "Grunder f\u00f6r uppr\u00e4ttandet av redovisningen Koncernredovisningen \u00e4r uppr\u00e4ttad i enlighet med International  Financial Reporting Standards (IFRS) utgivna av International  Accounting Standards Board (IASB) samt tolkningsuttalanden fr\u00e5n IFRS Interpretations Committee. Eftersom moderbolaget \u00e4r ett bolag inom EU till\u00e4mpas bara av EU godk\u00e4nda IFRS . Koncernredo visningen inneh\u00e5ller dessutom information i enlighet med R\u00e5det f\u00f6r finansiell  rapporterings rekommendation RFR 1, Kompletterande redovisningsregler f\u00f6r koncerner. Moderbolagets funktionella valuta \u00e4r svenska kronor  som \u00e4ven utg\u00f6r rapporteringsvalutan f\u00f6r moderbolaget och f\u00f6r koncernen . Alla belopp redovisas, om inget annat anges, i miljoner svenska kronor (MSEK). Till\u00e4mpade redovisningsprinciper beskrivs i anslutning till varje not.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "Koncernredovisningen \u00e4r uppr\u00e4ttad i enlighet med International  Financial Reporting Standards (IFRS) utgivna av International  Accounting Standards Board (IASB) samt tolkningsuttalanden fr\u00e5n IFRS Interpretations Committee. Eftersom moderbolaget \u00e4r ett bolag inom EU till\u00e4mpas bara av EU godk\u00e4nda IFRS ",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "Moderbolagets funktionella valuta \u00e4r svenska kronor  som \u00e4ven utg\u00f6r rapporteringsvalutan f\u00f6r moderbolaget och f\u00f6r koncernen Omr\u00e4kning av utl\u00e4ndska dotterbolag De f\u00f6retag som ing\u00e5r i koncernen uppr\u00e4ttar sina finansiella rapporter i den valuta som anv\u00e4nds i den ekonomiska milj\u00f6 d\u00e4r respektive f\u00f6retag huvudsakligen \u00e4r verksamt, den s\u00e5 kallade funktionella valutan. Dessa rapporter utg\u00f6r grunden f\u00f6r koncernredovisningen. Koncernredovis ningen uppr\u00e4ttas i svenska kronor, som \u00e4r moderbolagets funktionella valuta och rapporteringsvaluta. Tillg\u00e5ngar och skulder i utl\u00e4ndska  dotterbolag omr\u00e4knas till balansdagens kurs och resultatr\u00e4kningar omr\u00e4knas till r\u00e4kenskaps\u00e5rets genomsnittskurs. Omr\u00e4kningsdifferen sen till f\u00f6ljd av detta, samt till f\u00f6ljd av att nettoinvesteringen omr\u00e4knats till annan valutakurs vid r\u00e4kenskaps\u00e5rets slut \u00e4n vid r\u00e4kenskaps\u00e5rets b\u00f6rjan, redovisas via rapport \u00f6ver totalresultat i eget kapital som en omr\u00e4kningsreserv. Vid avyttring av en utl\u00e4ndsk verksamhet redovisas de ackumulerade omr\u00e4kningsdifferenserna i resultatr\u00e4kningen till sammans med vinsten eller f\u00f6rlusten fr\u00e5n avyttringen .",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "\u00c4ndrade redo<span class=\"__4 _298\"></span>visningsprinciper och upplysningskrav<span class=\"__4 _300\"> </span>Redovisnings<span class=\"__4 _299\"></span>princip<span class=\"__4 _299\"></span>er och ber\u00e4kning<span class=\"__4 _299\"></span>smetoder som till\u00e4mpas i denna rapp<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>t \u00e4r of\u00f6r<span class=\"__4 _299\"></span>\u00e4ndr<span class=\"__4 _299\"></span>ade fr<span class=\"__4 _299\"></span>\u00e5n de<span class=\"__4 _299\"></span>m som ti<span class=\"__4 _299\"></span>ll\u00e4m<span class=\"__4 _299\"></span>pad<span class=\"__4 _299\"></span>es v<span class=\"__4 _299\"></span>id up<span class=\"__4 _299\"></span>pr\u00e4t<span class=\"__4 _299\"></span>tand<span class=\"__4 _299\"></span>et av \u00e5rs<span class=\"__4 _299\"></span>  o<span class=\"__4 _299\"></span>ch kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rnred<span class=\"__4 _299\"></span>ovi<span class=\"__4 _299\"></span>sni<span class=\"__4 _299\"></span>nge<span class=\"__4 _299\"></span>n f\u00f6r \u00e5r 2<span class=\"__4 _299\"></span>022 o<span class=\"__4 _299\"></span>ch s<span class=\"__4 _299\"></span>om fra<span class=\"__4 _299\"></span>mg\u00e5<span class=\"__4 _299\"></span>r i not 1 Redovisnings<span class=\"__4 _299\"></span>princip<span class=\"__4 _299\"></span>er<span class=\"__4 _298\"></span>. H&amp;M-koncernen till\u00e4mpar undantaget fr\u00e5n<span class=\"__4 _298\"></span> att redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>a upp<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>juten s<span class=\"__4 _299\"></span>katt til<span class=\"__4 _299\"></span>l f\u00f6ljd av til<span class=\"__4 _299\"></span>l\u00e4g<span class=\"__4 _299\"></span>gs<span class=\"__4 _299\"></span>skat<span class=\"__4 _299\"></span>t i IA<span class=\"__4 _299\"></span>S 12 avs<span class=\"__4 _299\"></span>ee<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>e inkomstskatter enligt<span class=\"__4 _298\"></span> andra pelaren.<span class=\"__4 _300\"> </span>Framt<span class=\"__4 _298\"></span>ida redo<span class=\"__4 _298\"></span>visningsprinciper och upplysningskrav<span class=\"__4 _300\"> </span>\u00c4n<span class=\"__4 _299\"></span>drin<span class=\"__4 _299\"></span>ge<span class=\"__4 _299\"></span>n i stand<span class=\"__4 _299\"></span>ard I<span class=\"__4 _299\"></span>AS 12 I<span class=\"__4 _299\"></span>nkoms<span class=\"__4 _299\"></span>tsk<span class=\"__4 _299\"></span>atter avs<span class=\"__4 _299\"></span>ee<span class=\"__4 _299\"></span>nde u<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>jutna  <span class=\"__4 _301\"></span>skat<span class=\"__4 _299\"></span>tefordrin<span class=\"__4 _299\"></span>gar o<span class=\"__4 _299\"></span>ch up<span class=\"__4 _299\"></span>ps<span class=\"__4 _299\"></span>kjutn<span class=\"__4 _299\"></span>a sk<span class=\"__4 _299\"></span>attesku<span class=\"__4 _299\"></span>ld<span class=\"__4 _299\"></span>er so<span class=\"__4 _299\"></span>m h\u00e4r<span class=\"__4 _299\"></span>r\u00f6r fr\u00e5n e<span class=\"__4 _299\"></span>n en<span class=\"__4 _299\"></span>da trans<span class=\"__4 _299\"></span>akti<span class=\"__4 _299\"></span>on tr\u00e4d<span class=\"__4 _299\"></span>er i k<span class=\"__4 _299\"></span>raf<span class=\"__4 _299\"></span>t f\u00f6r r\u00e4ken<span class=\"__4 _299\"></span>ska<span class=\"__4 _299\"></span>ps\u00e5<span class=\"__4 _299\"></span>r som b<span class=\"__4 _299\"></span>\u00f6r<span class=\"__4 _299\"></span>jar 1 jan<span class=\"__4 _299\"></span>uari 2<span class=\"__4 _299\"></span>023 eller senar<span class=\"__4 _298\"></span>e, och p<span class=\"__4 _298\"></span>\u00e5verk<span class=\"__4 _298\"></span>ar k<span class=\"__4 _298\"></span>oncernens finan<span class=\"__4 _298\"></span>siella r<span class=\"__4 _298\"></span>apporter fr<span class=\"__4 _298\"></span>\u00e5n  <span class=\"__4 _301\"></span>r\u00e4kens<span class=\"__4 _299\"></span>kap<span class=\"__4 _299\"></span>s\u00e5r 2<span class=\"__4 _299\"></span>024. \u00c4<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>ring<span class=\"__4 _299\"></span>en in<span class=\"__4 _299\"></span>neb<span class=\"__4 _299\"></span>\u00e4r att u<span class=\"__4 _299\"></span>pps<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>juten sk<span class=\"__4 _299\"></span>att red<span class=\"__4 _299\"></span>ovi<span class=\"__4 _299\"></span>sas p\u00e5 nyttjander\u00e4ttstillg\u00e5ngar och skulder h\u00e4nf\u00f6rliga till leasing. Andra nya<span class=\"__4 _298\"></span> eller \u00e4ndrade redovisnings<span class=\"__4 _299\"></span>standarder som har publicerats men inte<span class=\"__4 _298\"></span> \u00e4nnu tr\u00e4t<span class=\"__4 _299\"></span>t i kraf<span class=\"__4 _299\"></span>t f\u00f6r<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>\u00e4ntas inte ha n\u00e5<span class=\"__4 _299\"></span>gon m<span class=\"__4 _299\"></span>ateriel<span class=\"__4 _299\"></span>l ef<span class=\"__4 _299\"></span>fekt p<span class=\"__4 _299\"></span>\u00e5 de fin<span class=\"__4 _299\"></span>an<span class=\"__4 _299\"></span> siella rappor<span class=\"__4 _299\"></span>terna. Inga nya eller \u00e4ndrade r<span class=\"__4 _298\"></span>edovisnings<span class=\"__4 _299\"></span>standarder som int<span class=\"__4 _298\"></span>e \u00e4r obligat<span class=\"__4 _298\"></span>oriska \u00e4n har till\u00e4mpats<span class=\"__4 _298\"></span> i f\u00f6rtid av H<span class=\"__4 _298\"></span>&amp;M-<span class=\"__4 _299\"></span>koncernen<span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "\u00c4ndrade redo<span class=\"__4 _298\"></span>visningsprinciper och upplysningskrav<span class=\"__4 _300\"> </span>Redovisnings<span class=\"__4 _299\"></span>princip<span class=\"__4 _299\"></span>er och ber\u00e4kning<span class=\"__4 _299\"></span>smetoder som till\u00e4mpas i denna rapp<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>t \u00e4r of\u00f6r<span class=\"__4 _299\"></span>\u00e4ndr<span class=\"__4 _299\"></span>ade fr<span class=\"__4 _299\"></span>\u00e5n de<span class=\"__4 _299\"></span>m som ti<span class=\"__4 _299\"></span>ll\u00e4m<span class=\"__4 _299\"></span>pad<span class=\"__4 _299\"></span>es v<span class=\"__4 _299\"></span>id up<span class=\"__4 _299\"></span>pr\u00e4t<span class=\"__4 _299\"></span>tand<span class=\"__4 _299\"></span>et av \u00e5rs<span class=\"__4 _299\"></span>  o<span class=\"__4 _299\"></span>ch kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rnred<span class=\"__4 _299\"></span>ovi<span class=\"__4 _299\"></span>sni<span class=\"__4 _299\"></span>nge<span class=\"__4 _299\"></span>n f\u00f6r \u00e5r 2<span class=\"__4 _299\"></span>022 o<span class=\"__4 _299\"></span>ch s<span class=\"__4 _299\"></span>om fra<span class=\"__4 _299\"></span>mg\u00e5<span class=\"__4 _299\"></span>r i not 1 Redovisnings<span class=\"__4 _299\"></span>princip<span class=\"__4 _299\"></span>er<span class=\"__4 _298\"></span>. H&amp;M-koncernen till\u00e4mpar undantaget fr\u00e5n<span class=\"__4 _298\"></span> att redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>a upp<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>juten s<span class=\"__4 _299\"></span>katt til<span class=\"__4 _299\"></span>l f\u00f6ljd av til<span class=\"__4 _299\"></span>l\u00e4g<span class=\"__4 _299\"></span>gs<span class=\"__4 _299\"></span>skat<span class=\"__4 _299\"></span>t i IA<span class=\"__4 _299\"></span>S 12 avs<span class=\"__4 _299\"></span>ee<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>e inkomstskatter enligt<span class=\"__4 _298\"></span> andra pelaren.<span class=\"__4 _300\"> </span>Framt<span class=\"__4 _298\"></span>ida redo<span class=\"__4 _298\"></span>visningsprinciper och upplysningskrav<span class=\"__4 _300\"> </span>\u00c4n<span class=\"__4 _299\"></span>drin<span class=\"__4 _299\"></span>ge<span class=\"__4 _299\"></span>n i stand<span class=\"__4 _299\"></span>ard I<span class=\"__4 _299\"></span>AS 12 I<span class=\"__4 _299\"></span>nkoms<span class=\"__4 _299\"></span>tsk<span class=\"__4 _299\"></span>atter avs<span class=\"__4 _299\"></span>ee<span class=\"__4 _299\"></span>nde u<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>jutna  <span class=\"__4 _301\"></span>skat<span class=\"__4 _299\"></span>tefordrin<span class=\"__4 _299\"></span>gar o<span class=\"__4 _299\"></span>ch up<span class=\"__4 _299\"></span>ps<span class=\"__4 _299\"></span>kjutn<span class=\"__4 _299\"></span>a sk<span class=\"__4 _299\"></span>attesku<span class=\"__4 _299\"></span>ld<span class=\"__4 _299\"></span>er so<span class=\"__4 _299\"></span>m h\u00e4r<span class=\"__4 _299\"></span>r\u00f6r fr\u00e5n e<span class=\"__4 _299\"></span>n en<span class=\"__4 _299\"></span>da trans<span class=\"__4 _299\"></span>akti<span class=\"__4 _299\"></span>on tr\u00e4d<span class=\"__4 _299\"></span>er i k<span class=\"__4 _299\"></span>raf<span class=\"__4 _299\"></span>t f\u00f6r r\u00e4ken<span class=\"__4 _299\"></span>ska<span class=\"__4 _299\"></span>ps\u00e5<span class=\"__4 _299\"></span>r som b<span class=\"__4 _299\"></span>\u00f6r<span class=\"__4 _299\"></span>jar 1 jan<span class=\"__4 _299\"></span>uari 2<span class=\"__4 _299\"></span>023 eller senar<span class=\"__4 _298\"></span>e, och p<span class=\"__4 _298\"></span>\u00e5verk<span class=\"__4 _298\"></span>ar k<span class=\"__4 _298\"></span>oncernens finan<span class=\"__4 _298\"></span>siella r<span class=\"__4 _298\"></span>apporter fr<span class=\"__4 _298\"></span>\u00e5n  <span class=\"__4 _301\"></span>r\u00e4kens<span class=\"__4 _299\"></span>kap<span class=\"__4 _299\"></span>s\u00e5r 2<span class=\"__4 _299\"></span>024. \u00c4<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>ring<span class=\"__4 _299\"></span>en in<span class=\"__4 _299\"></span>neb<span class=\"__4 _299\"></span>\u00e4r att u<span class=\"__4 _299\"></span>pps<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>juten sk<span class=\"__4 _299\"></span>att red<span class=\"__4 _299\"></span>ovi<span class=\"__4 _299\"></span>sas p\u00e5 nyttjander\u00e4ttstillg\u00e5ngar och skulder h\u00e4nf\u00f6rliga till leasing. Andra nya<span class=\"__4 _298\"></span> eller \u00e4ndrade redovisnings<span class=\"__4 _299\"></span>standarder som har publicerats men inte<span class=\"__4 _298\"></span> \u00e4nnu tr\u00e4t<span class=\"__4 _299\"></span>t i kraf<span class=\"__4 _299\"></span>t f\u00f6r<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>\u00e4ntas inte ha n\u00e5<span class=\"__4 _299\"></span>gon m<span class=\"__4 _299\"></span>ateriel<span class=\"__4 _299\"></span>l ef<span class=\"__4 _299\"></span>fekt p<span class=\"__4 _299\"></span>\u00e5 de fin<span class=\"__4 _299\"></span>an<span class=\"__4 _299\"></span> siella rappor<span class=\"__4 _299\"></span>terna. Inga nya eller \u00e4ndrade r<span class=\"__4 _298\"></span>edovisnings<span class=\"__4 _299\"></span>standarder som int<span class=\"__4 _298\"></span>e \u00e4r obligat<span class=\"__4 _298\"></span>oriska \u00e4n har till\u00e4mpats<span class=\"__4 _298\"></span> i f\u00f6rtid av H<span class=\"__4 _298\"></span>&amp;M-<span class=\"__4 _299\"></span>koncernen<span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "\u00c4ndringen i standard IAS 12 Inkomstskatter avseende uppskjutna  skattefordringar och uppskjutna skatteskulder som h\u00e4rr\u00f6r fr\u00e5n en enda transaktion tr\u00e4der i kraft f\u00f6r r\u00e4kenskaps\u00e5r som b\u00f6rjar 1 januari 2023 eller senare, och p\u00e5verkar koncernens finansiella rapporter fr\u00e5n  r\u00e4kenskaps\u00e5r 2024. \u00c4ndringen inneb\u00e4r att uppskjuten skatt redovisas p\u00e5 nyttjander\u00e4ttstillg\u00e5ngar och skulder h\u00e4nf\u00f6rliga till leasing.Uppskjuten skatt ber\u00e4knas enligt balansr\u00e4kningsmetoden med utg\u00e5ngs- punkt i tempor\u00e4ra skillnader mellan redovisade och skattem\u00e4ssiga  v\u00e4rden p\u00e5 tillg\u00e5ngar och skulder. Uppskjuten skatt ber\u00e4knas med hj\u00e4lp av de skattesatser som f\u00f6rv\u00e4ntas g\u00e4lla f\u00f6r den period d\u00e5 fordringarna avr\u00e4knas eller skulderna regleras, baserat p\u00e5 de skattesatser (och den skattelagstiftning) som f\u00f6religger p\u00e5 balansdagen. Uppskjuten skatte- skuld redovisas f\u00f6r alla tempor\u00e4ra differenser utom d\u00e5 den avser good- will eller avser en tillg\u00e5ng eller skuld i en transaktion som inte \u00e4r ett f\u00f6retagsf\u00f6rv\u00e4rv och som, vid tidpunkten f\u00f6r f\u00f6rv\u00e4rvet, varken p\u00e5verkar redovisad eller skattepliktig vinst eller f\u00f6rlust under perioden. Vidare beaktas tempor\u00e4ra skillnader som h\u00e4nf\u00f6r sig till investeringar i dotter- bolag och intressef\u00f6retag endast i den m\u00e5n det \u00e4r sannolikt att den tempor\u00e4ra differensen kommer att \u00e5terf\u00f6ras under \u00f6versk\u00e5dlig framtid. Uppskjutna skattefordringar f\u00f6r tempor\u00e4ra skillnader och underskotts- avdrag redovisas endast i den m\u00e5n det \u00e4r sannolikt att dessa kommer att kunna utnyttjas. De uppskjutna skattefordringarnas redovisade v\u00e4rden pr\u00f6vas vid varje balansdag och minskas i den utstr\u00e4ckning det inte l\u00e4ngre bed\u00f6ms  sannolikt att de kan utnyttjas. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "<div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs6_4\">H&amp;M<span class=\"__4 _299\"></span>-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>en har s<span class=\"__4 _299\"></span>atsat f\u00f6r at<span class=\"__4 _299\"></span>t fasa u<span class=\"__4 _299\"></span>t kol oc<span class=\"__4 _299\"></span>h andr<span class=\"__4 _299\"></span>a foss<span class=\"__4 _299\"></span>ila b<span class=\"__4 _299\"></span>r\u00e4ns<span class=\"__4 _299\"></span>le<span class=\"__4 _299\"></span>n </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs7_4\">i leverant<span class=\"__4 _298\"></span>\u00f6rskedjan. F\u00f6r 2023 uppg\u00e5r utgifter f<span class=\"__4 _298\"></span>\u00f6r h\u00e5llbart framst\u00e4llda </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs8_4\">material<span class=\"__4 _298\"></span> och minskade koldioxidutsl\u00e4pp till t<span class=\"__4 _298\"></span>ot<span class=\"__4 _298\"></span>alt 2,<span class=\"__4 _298\"></span>1 miljar<span class=\"__4 _298\"></span>der SEK<span class=\"__4 _299\"></span>, vilket </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs9_4\">har redovisats som k<span class=\"__4 _298\"></span>ostnad f\u00f6r s\u00e5lda var<span class=\"__4 _298\"></span>or<span class=\"__4 _298\"></span>,<span class=\"__4 _298\"></span> invent<span class=\"__4 _298\"></span>arier<span class=\"__4 _298\"></span>, l\u00e5ngfristiga<span class=\"__4 _298\"></span> l\u00e5n </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gsa_4\">till leveran<span class=\"__4 _298\"></span>t\u00f6r<span class=\"__4 _298\"></span>er<span class=\"__4 _298\"></span>, f<span class=\"__4 _298\"></span>\u00f6rutbetalda k<span class=\"__4 _298\"></span>ostnader<span class=\"__4 _298\"></span>, f<span class=\"__4 _298\"></span>\u00f6rs\u00e4ljningskostnader och </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gsb_4\">administrativa<span class=\"__4 _298\"></span> kostnader<span class=\"__4 _297\"></span>.<span class=\"__4 _300\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs15_4\">H&amp;M<span class=\"__4 _299\"></span>-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>en har i<span class=\"__4 _299\"></span>ng\u00e5t<span class=\"__4 _299\"></span>t av<span class=\"__4 _299\"></span>tal<span class=\"__4 _299\"></span>, kontrakt f\u00f6<span class=\"__4 _299\"></span>r att beta<span class=\"__4 _299\"></span>la f\u00f6r p<span class=\"__4 _299\"></span>erm<span class=\"__4 _299\"></span>a<span class=\"__4 _299\"></span> </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs16_4\">nent kol<span class=\"__4 _299\"></span>dioxid<span class=\"__4 _299\"></span>inf\u00e5ng<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>g och l<span class=\"__4 _299\"></span>agr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>, ef<span class=\"__4 _299\"></span>ter att ha g<span class=\"__4 _299\"></span>\u00e5tt me<span class=\"__4 _299\"></span>d i Frontie<span class=\"__4 _299\"></span>r<span class=\"__4 _298\"></span>. </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs17_4\">Kontrakt<span class=\"__4 _298\"></span>en inkluderar att g\u00f6ra f\u00f6rsko<span class=\"__4 _298\"></span>ttsbetalningar<span class=\"__4 _298\"></span>, vilka r<span class=\"__4 _298\"></span>edovisas </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs18_4\">som f\u00f6<span class=\"__4 _299\"></span>rutb<span class=\"__4 _299\"></span>etalda ko<span class=\"__4 _299\"></span>stnad<span class=\"__4 _299\"></span>er<span class=\"__4 _298\"></span>. N\u00e4r p<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>man<span class=\"__4 _299\"></span>ent inf\u00e5n<span class=\"__4 _299\"></span>gnin<span class=\"__4 _299\"></span>g oc<span class=\"__4 _299\"></span>h lag<span class=\"__4 _299\"></span>ring </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs19_4\">av koldi<span class=\"__4 _299\"></span>oxid har le<span class=\"__4 _299\"></span>vererats refl<span class=\"__4 _299\"></span>ek<span class=\"__4 _299\"></span>teras kostn<span class=\"__4 _299\"></span>ade<span class=\"__4 _299\"></span>n i resu<span class=\"__4 _299\"></span>ltatr\u00e4k<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>. </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs1a_4\">F\u00f6rutbetalda kostnader eller k<span class=\"__4 _298\"></span>ostnader h\u00e4nf\u00f6rbart till permanent </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs1b_3\">inf\u00e5ng<span class=\"__4 _299\"></span>ning o<span class=\"__4 _299\"></span>ch l<span class=\"__4 _299\"></span>agr<span class=\"__4 _299\"></span>ing av kol<span class=\"__4 _299\"></span>dioxid up<span class=\"__4 _299\"></span>pg<span class=\"__4 _299\"></span>\u00e5r inte till v\u00e4s<span class=\"__4 _299\"></span>entli<span class=\"__4 _299\"></span>ga b<span class=\"__4 _299\"></span>elo<span class=\"__4 _299\"></span>pp </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs1c_3\">f\u00f6r 202<span class=\"__4 _299\"></span>3. \u00c5tag<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>en f\u00f6r y<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>terlig<span class=\"__4 _299\"></span>are beta<span class=\"__4 _299\"></span>lnin<span class=\"__4 _299\"></span>gar til<span class=\"__4 _299\"></span>l de bo<span class=\"__4 _299\"></span>lag kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>n </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs1d_2\">har bi<span class=\"__4 _299\"></span>nda<span class=\"__4 _299\"></span>nde av<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>l me<span class=\"__4 _299\"></span>d upp<span class=\"__4 _299\"></span>g\u00e5r i<span class=\"__4 _299\"></span>nte till ett v\u00e4s<span class=\"__4 _299\"></span>entlig<span class=\"__4 _299\"></span>t bel<span class=\"__4 _299\"></span>op<span class=\"__4 _299\"></span>p f\u00f6r var<span class=\"__4 _299\"></span>je </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs1e_2\">ens<span class=\"__4 _299\"></span>ki<span class=\"__4 _299\"></span>lt \u00e5r fram ti<span class=\"__4 _299\"></span>ll 203<span class=\"__4 _299\"></span>0<span class=\"__4 _300\"> </span>. </div>19<span class=\"__6 _487\"></span>.<span class=\"__6 _484\"></span> F\u00d6RU<span class=\"__6 _484\"></span>TBET<span class=\"__6 _487\"></span>ALD<span class=\"__6 _487\"></span>A K<span class=\"__6 _484\"></span>OS<span class=\"__6 _484\"></span>TNADER<span class=\"__6 _14a\"> </span>KONCER<span class=\"__6 _485\"></span>N<span class=\"__6 _485\"></span>EN<span class=\"__6 _488\"> </span><span class=\"ls9_6 ws8_6\">MODERBOLAGET<span class=\"__6 _14a\"> </span></span>2023<span class=\"__6 _489\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _485\"></span>0<span class=\"__6 _490\"></span>2<span class=\"__6 _490\"></span>2 <span class=\"__6 _491\"> </span></span>2023<span class=\"__6 _487\"></span> <span class=\"__6 _492\"> </span>2022<span class=\"__6 _14a\"> </span>F\u00f6rutbe<span class=\"__6 _484\"></span>talda<span class=\"__6 _484\"></span> h<span class=\"__6 _484\"></span>yror<span class=\"__6 _493\"> </span><span class=\"lsb_6 wsa_6\">2 952<span class=\"__6 _a_6\"> </span><span class=\"ls2_6 ws2_6\">2 890<span class=\"__6 _b_5\"> </span>\u2013<span class=\"__6 _b_5\"> </span>\u2013<span class=\"__6 _14a\"> </span></span></span>\u00d6vriga po<span class=\"__6 _485\"></span>ster<span class=\"__6 _c_6\"> </span><span class=\"ls2_6 ws2_6\">1 579<span class=\"__6 _492\"> </span>1 604<span class=\"__6 _d_5\"> </span><span class=\"lsc_6 wsb_6\">139<span class=\"__6 _e_6\"> </span><span class=\"lsd_6 wsc_6\">4<span class=\"__6 _485\"></span>51<span class=\"__6 _14a\"> </span></span></span></span>T<span class=\"__6 _487\"></span>otalt <span class=\"__6 _f_5\"> </span><span class=\"ls2_6 ws2_6\">4 531<span class=\"__6 _494\"> </span><span class=\"lse_6 wsd_6\">4 494<span class=\"__6 _495\"> </span><span class=\"lsf_6 wse_6\">139<span class=\"__6 _495\"> </span><span class=\"ls10_6 wsf_6\">4<span class=\"__6 _485\"></span>51<span class=\"__6 _14a\"> </span></span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "\u00d6kade r\u00e5<span class=\"__4 _298\"></span>varu-, energi-<span class=\"__4 _298\"></span> och va<span class=\"__4 _298\"></span>ttenk<span class=\"__4 _298\"></span>ostnader<span class=\"__4 _300\"> </span>Kl<span class=\"__4 _299\"></span>imatrel<span class=\"__4 _299\"></span>aterade fr<span class=\"__4 _299\"></span>\u00e5go<span class=\"__4 _299\"></span>r kan p\u00e5ve<span class=\"__4 _299\"></span>rka ti<span class=\"__4 _299\"></span>llg<span class=\"__4 _299\"></span>\u00e5ng<span class=\"__4 _299\"></span>en oc<span class=\"__4 _299\"></span>h pr<span class=\"__4 _299\"></span>iset p<span class=\"__4 _299\"></span>\u00e5 r\u00e5materia<span class=\"__4 _299\"></span>l samt \u00f6<span class=\"__4 _299\"></span>ka en<span class=\"__4 _299\"></span>ergi<span class=\"__4 _299\"></span>  o<span class=\"__4 _299\"></span>ch vat<span class=\"__4 _299\"></span>tenkostna<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r oc<span class=\"__4 _299\"></span>h kan d\u00e4<span class=\"__4 _299\"></span>rme<span class=\"__4 _299\"></span>d p\u00e5ver<span class=\"__4 _299\"></span>ka lev<span class=\"__4 _299\"></span>e<span class=\"__4 _299\"></span> rant\u00f6rern<span class=\"__4 _299\"></span>as pro<span class=\"__4 _299\"></span>duk<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>s<span class=\"__4 _299\"></span>  oc<span class=\"__4 _299\"></span>h lo<span class=\"__4 _299\"></span>gisti<span class=\"__4 _299\"></span>kkostn<span class=\"__4 _299\"></span>ade<span class=\"__4 _299\"></span>r vi<span class=\"__4 _299\"></span>lket kan or<span class=\"__4 _299\"></span>sak<span class=\"__4 _299\"></span>a en \u00f6k<span class=\"__4 _299\"></span>ning av kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>ns kostn<span class=\"__4 _299\"></span>ad f\u00f6r s<span class=\"__4 _299\"></span>\u00e5lda v<span class=\"__4 _299\"></span>aror<span class=\"__4 _298\"></span>. Kl<span class=\"__4 _299\"></span>imat<span class=\"__4 _299\"></span>f\u00f6r\u00e4n<span class=\"__4 _299\"></span>drin<span class=\"__4 _299\"></span>gar k<span class=\"__4 _299\"></span>an oc<span class=\"__4 _299\"></span>ks\u00e5 o<span class=\"__4 _299\"></span>rsa<span class=\"__4 _299\"></span>ka pro<span class=\"__4 _299\"></span>duk<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>s<span class=\"__4 _299\"></span>  oc<span class=\"__4 _299\"></span>h distr<span class=\"__4 _299\"></span>ibuti<span class=\"__4 _299\"></span>ons<span class=\"__4 _299\"></span>st\u00f6r<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>ar<span class=\"__4 _298\"></span>, vilket oc<span class=\"__4 _299\"></span>ks<span class=\"__4 _299\"></span>\u00e5 p\u00e5ver<span class=\"__4 _298\"></span>kar k<span class=\"__4 _298\"></span>oncernens in<span class=\"__4 _298\"></span>k\u00f6psk<span class=\"__4 _298\"></span>ostn<span class=\"__4 _298\"></span>ader<span class=\"__4 _300\"> </span>Omr\u00e4kning a<span class=\"__4 _298\"></span>v ut<span class=\"__4 _298\"></span>l\u00e4ndska do<span class=\"__4 _298\"></span>tterbola<span class=\"__4 _298\"></span>g<span class=\"__4 _300\"> </span>De f\u00f6retag s<span class=\"__4 _299\"></span>om in<span class=\"__4 _299\"></span>g\u00e5r i kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>n upp<span class=\"__4 _299\"></span>r\u00e4tta<span class=\"__4 _299\"></span>r sina fi<span class=\"__4 _299\"></span>nan<span class=\"__4 _299\"></span>sie<span class=\"__4 _299\"></span>lla ra<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>ter i den va<span class=\"__4 _299\"></span>luta s<span class=\"__4 _299\"></span>om anv\u00e4<span class=\"__4 _299\"></span>nds i d<span class=\"__4 _299\"></span>en eko<span class=\"__4 _299\"></span>nom<span class=\"__4 _299\"></span>isk<span class=\"__4 _299\"></span>a mil<span class=\"__4 _299\"></span>j\u00f6 d\u00e4r re<span class=\"__4 _299\"></span>sp<span class=\"__4 _299\"></span>ek<span class=\"__4 _299\"></span>tive f\u00f6retag huvuds<span class=\"__4 _299\"></span>akligen \u00e4r verksamt, den s\u00e5 kallade funktionella valutan. Des<span class=\"__4 _299\"></span>sa rapporter<span class=\"__4 _298\"></span> ut<span class=\"__4 _298\"></span>g\u00f6r gru<span class=\"__4 _298\"></span>nden f<span class=\"__4 _298\"></span>\u00f6r k<span class=\"__4 _298\"></span>oncernr<span class=\"__4 _298\"></span>edovisningen.<span class=\"__4 _298\"></span> Koncernr<span class=\"__4 _298\"></span>edovis<span class=\"ls1_4 ws1_4\"> </span>ning<span class=\"__4 _299\"></span>en up<span class=\"__4 _299\"></span>pr\u00e4t<span class=\"__4 _299\"></span>tas i sv<span class=\"__4 _299\"></span>ens<span class=\"__4 _299\"></span>ka k<span class=\"__4 _299\"></span>rono<span class=\"__4 _299\"></span>r<span class=\"__4 _298\"></span>, som \u00e4r m<span class=\"__4 _299\"></span>od<span class=\"__4 _299\"></span>erb<span class=\"__4 _299\"></span>ola<span class=\"__4 _299\"></span>gets fu<span class=\"__4 _299\"></span>nkti<span class=\"__4 _299\"></span>one<span class=\"__4 _299\"></span>lla valuta och rapporteringsvaluta. Tillg\u00e5n<span class=\"__4 _299\"></span>gar och skulder i utl\u00e4ndska  <span class=\"__4 _301\"></span>dotterbolag omr\u00e4knas till balansdagens kurs och resultatr<span class=\"__4 _298\"></span>\u00e4kningar omr\u00e4knas till r\u00e4kenskaps\u00e5rets<span class=\"__4 _298\"></span> genoms<span class=\"__4 _299\"></span>nittskurs. Omr\u00e4k<span class=\"__4 _299\"></span>ningsdif<span class=\"__4 _299\"></span>feren<span class=\"ls1_4 ws1_4\"> </span>sen ti<span class=\"__4 _299\"></span>ll f\u00f6lj<span class=\"__4 _299\"></span>d av detta<span class=\"__4 _299\"></span>, sa<span class=\"__4 _299\"></span>mt till f\u00f6lj<span class=\"__4 _299\"></span>d av att net<span class=\"__4 _299\"></span>toinves<span class=\"__4 _299\"></span>tering<span class=\"__4 _299\"></span>en o<span class=\"__4 _299\"></span>mr\u00e4k<span class=\"__4 _299\"></span>nats till annan valu<span class=\"__4 _298\"></span>takurs vid r\u00e4k<span class=\"__4 _298\"></span>enskaps\u00e5rets slut \u00e4n vid r\u00e4k<span class=\"__4 _298\"></span>enskaps\u00e5rets b\u00f6r<span class=\"__4 _299\"></span>jan<span class=\"__4 _299\"></span>, redo<span class=\"__4 _299\"></span>vis<span class=\"__4 _299\"></span>as vi<span class=\"__4 _299\"></span>a rapp<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>t \u00f6ve<span class=\"__4 _299\"></span>r totalresul<span class=\"__4 _299\"></span>tat i eget ka<span class=\"__4 _299\"></span>pital s<span class=\"__4 _299\"></span>om e<span class=\"__4 _299\"></span>n omr\u00e4<span class=\"__4 _299\"></span>kn<span class=\"__4 _299\"></span>ings<span class=\"__4 _299\"></span>res<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>v. Vid av<span class=\"__4 _299\"></span>y<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>trin<span class=\"__4 _299\"></span>g av en utl\u00e4<span class=\"__4 _299\"></span>nds<span class=\"__4 _299\"></span>k ver<span class=\"__4 _299\"></span>ksam<span class=\"__4 _299\"></span>het red<span class=\"__4 _299\"></span>ovi<span class=\"__4 _299\"></span>sas de ackumulerade omr\u00e4kning<span class=\"__4 _299\"></span>sdifferenserna i resultatr\u00e4kningen till sam<span class=\"__4 _299\"></span>mans m<span class=\"__4 _299\"></span>ed v<span class=\"__4 _299\"></span>ins<span class=\"__4 _299\"></span>ten ell<span class=\"__4 _299\"></span>er f\u00f6r<span class=\"__4 _299\"></span>lusten f<span class=\"__4 _299\"></span>r\u00e5n av<span class=\"__4 _299\"></span>y<span class=\"__4 _299\"></span>ttr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>. Utl\u00e4ndsk valuta<span class=\"__4 _300\"> </span>Monet\u00e4ra tillg\u00e5ngar och skulder i utl\u00e4ndsk valuta omr\u00e4knas till balans<span class=\"ls1_4 ws1_4\"> </span>dagens kurs. Valut<span class=\"__4 _298\"></span>akursdifferenser som upp<span class=\"__4 _299\"></span>st\u00e5r vid omr\u00e4kningarna redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as i resu<span class=\"__4 _299\"></span>ltatr\u00e4k<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>en m<span class=\"__4 _299\"></span>ed un<span class=\"__4 _299\"></span>danta<span class=\"__4 _299\"></span>g av valuta<span class=\"__4 _299\"></span>kurs<span class=\"__4 _299\"></span>dif<span class=\"__4 _299\"></span>feren<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>r avse<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>de l\u00e5<span class=\"__4 _299\"></span>n som \u00e4<span class=\"__4 _299\"></span>r att b<span class=\"__4 _299\"></span>etrakta s<span class=\"__4 _299\"></span>om n<span class=\"__4 _299\"></span>ettoinve<span class=\"__4 _299\"></span>sterin<span class=\"__4 _299\"></span>g i en utla<span class=\"__4 _299\"></span>nds<span class=\"__4 _299\"></span>verk<span class=\"ws1_4\"> </span>sam<span class=\"__4 _299\"></span>het. D<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>na ty<span class=\"__4 _299\"></span>p av valu<span class=\"__4 _299\"></span>takur<span class=\"__4 _299\"></span>sdif<span class=\"__4 _299\"></span>fere<span class=\"__4 _299\"></span>nse<span class=\"__4 _299\"></span>r red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as v<span class=\"__4 _299\"></span>ia rapp<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>t \u00f6ve<span class=\"__4 _299\"></span>r to<span class=\"__4 _298\"></span>talresulta<span class=\"__4 _298\"></span>t i eget kapital<span class=\"__4 _298\"></span> som omr\u00e4knings<span class=\"__4 _299\"></span>differens. \u00c4ven valutak<span class=\"__4 _298\"></span>urs<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span>dif<span class=\"__4 _299\"></span>feren<span class=\"__4 _299\"></span>ser av<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>end<span class=\"__4 _299\"></span>e l\u00e5n i utl<span class=\"__4 _299\"></span>\u00e4nd<span class=\"__4 _299\"></span>sk va<span class=\"__4 _299\"></span>luta so<span class=\"__4 _299\"></span>m up<span class=\"__4 _299\"></span>ptagits f\u00f6r at<span class=\"__4 _299\"></span>t s\u00e4k<span class=\"__4 _299\"></span>ra nettoinv<span class=\"__4 _298\"></span>esteringar i ut<span class=\"__4 _298\"></span>landsverksamhet redovisas i \u00f6vrigt to<span class=\"__4 _298\"></span>talresulta<span class=\"__4 _298\"></span>t.<span class=\"__4 _300\"> </span>R\u00e4n<span class=\"__4 _299\"></span>tein<span class=\"__4 _299\"></span>t\u00e4<span class=\"__4 _299\"></span>kte<span class=\"__4 _299\"></span>r<span class=\"__4 _300\"> </span>R\u00e4nteint\u00e4k<span class=\"__4 _299\"></span>ter redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as i tak<span class=\"__4 _299\"></span>t me<span class=\"__4 _299\"></span>d att de i<span class=\"__4 _299\"></span>ntj\u00e4nas<span class=\"__4 _300\"> </span><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls0_4 ws0_4 gs46_1\">2. F<span class=\"__4 _298\"></span>INANSIELLA RISKER<span class=\"__4 _300\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs47_1\">H&amp;M-<span class=\"__4 _299\"></span>koncernens finansie<span class=\"__4 _299\"></span>ring och hantering a<span class=\"__4 _298\"></span>v finansiella risker \u00e4r </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs48_1\"> <span class=\"__4 _301\"></span>centra<span class=\"__4 _299\"></span>lis<span class=\"__4 _299\"></span>erad ti<span class=\"__4 _299\"></span>ll konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s fina<span class=\"__4 _299\"></span>nsavd<span class=\"__4 _299\"></span>eln<span class=\"__4 _299\"></span>ing o<span class=\"__4 _299\"></span>ch b<span class=\"__4 _299\"></span>edr<span class=\"__4 _299\"></span>iv<span class=\"__4 _299\"></span>s utifr\u00e5n e<span class=\"__4 _299\"></span>n av </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs49_1\">styrelsen fastst\u00e4lld finanspo<span class=\"__4 _299\"></span>licy<span class=\"__4 _298\"></span>. Finanspolicyn fastst\u00e4ller ramverk, </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs4a_1\"> <span class=\"__4 _301\"></span>riktlinjer<span class=\"__4 _298\"></span>, manda<span class=\"__4 _298\"></span>t och ansvar f\u00f6r \u00f6v<span class=\"__4 _298\"></span>er<span class=\"__4 _299\"></span>vakning, rapp<span class=\"__4 _299\"></span>ortering och hante<span class=\"ls1_4 ws1_4\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs4b_1\">ring av fi<span class=\"__4 _299\"></span>nan<span class=\"__4 _299\"></span>sie<span class=\"__4 _299\"></span>lla fr\u00e5<span class=\"__4 _299\"></span>gor. Group treas<span class=\"__4 _299\"></span>urer s<span class=\"__4 _299\"></span>ka m\u00e5n<span class=\"__4 _299\"></span>atlige<span class=\"__4 _299\"></span>n rap<span class=\"__4 _299\"></span>po<span class=\"__4 _299\"></span>rtera </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs4c_1\">koncernens lik<span class=\"__4 _299\"></span>viditet, finansieringsbeh<span class=\"__4 _299\"></span>ov och finansiella risker till CFO. </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls4_4 ws4_4 gs4d_1\">H&amp;M-koncernens r<span class=\"__4 _298\"></span>edovisningsprinci<span class=\"__4 _298\"></span>per f\u00f6r<span class=\"__4 _298\"></span> finansiell<span class=\"__4 _298\"></span>a inst<span class=\"__4 _298\"></span>rument,<span class=\"__4 _298\"></span> </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs4e_1\">ink<span class=\"__4 _299\"></span>lus<span class=\"__4 _299\"></span>ive d<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>vat, b<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>kr<span class=\"__4 _299\"></span>ivs i n<span class=\"__4 _299\"></span>ot 24<span class=\"__4 _300\"> </span>.<span class=\"__4 _300\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls4_4 ws4_4 gs4f_1\">H&amp;M-koncernen \u00e4r<span class=\"__4 _298\"></span> genom sin<span class=\"__4 _298\"></span> verksamhe<span class=\"__4 _298\"></span>t e<span class=\"__4 _298\"></span>xponerad<span class=\"__4 _298\"></span> f\u00f6r<span class=\"__4 _298\"></span> risk<span class=\"__4 _298\"></span>er i </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs50_1\"> <span class=\"__4 _301\"></span>finansiella instrument s\u00e5 som likv<span class=\"__4 _299\"></span>ida medel<span class=\"__4 _299\"></span>, kortfristiga placeringar<span class=\"__4 _298\"></span>, </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls4_4 ws4_4 gs51_1\">kundf<span class=\"__4 _298\"></span>ordri<span class=\"__4 _298\"></span>ngar<span class=\"__4 _297\"></span>, leveran<span class=\"__4 _298\"></span>t<span class=\"__4 _298\"></span>\u00f6rsskulder och l\u00e5<span class=\"__4 _298\"></span>n. H&amp;M-koncernen genom<span class=\"__4 _298\"></span>f\u00f6r<span class=\"__4 _298\"></span> </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs52_1\">oc<span class=\"__4 _299\"></span>ks\u00e5 tran<span class=\"__4 _299\"></span>sak<span class=\"__4 _299\"></span>tio<span class=\"__4 _299\"></span>ner m<span class=\"__4 _299\"></span>ed va<span class=\"__4 _299\"></span>lutad<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>vat i sy<span class=\"__4 _299\"></span>f<span class=\"__4 _299\"></span>te att hantera va<span class=\"__4 _299\"></span>lutari<span class=\"__4 _299\"></span>sker </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs53_1\">som u<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>st\u00e5r i kon<span class=\"__4 _299\"></span>cer<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>ns ver<span class=\"__4 _299\"></span>ksam<span class=\"__4 _299\"></span>het<span class=\"__4 _299\"></span>. </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs54_1\">Ris<span class=\"__4 _299\"></span>ker relatera<span class=\"__4 _299\"></span>de till d<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>sa i<span class=\"__4 _299\"></span>nstru<span class=\"__4 _299\"></span>me<span class=\"__4 _299\"></span>nt \u00e4r fr\u00e4ms<span class=\"__4 _299\"></span>t:</div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs55_1\"> <span class=\"__4 _306\"></span>\u2014<span class=\"__4 _307\"> </span>R\u00e4nteris<span class=\"__4 _299\"></span>ker avs<span class=\"__4 _299\"></span>ee<span class=\"__4 _299\"></span>nde s<span class=\"__4 _299\"></span>kul<span class=\"__4 _299\"></span>der ti<span class=\"__4 _299\"></span>ll k<span class=\"__4 _299\"></span>reditin<span class=\"__4 _299\"></span>stitut<span class=\"__4 _299\"></span>, lik<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>da me<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>l </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 lsa_4 ws7_4 gs56_1\">och kortfristiga placeringar<span class=\"__4 _297\"></span>.</div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs57\"> <span class=\"__4 _306\"></span>\u2014<span class=\"__4 _307\"> </span><span class=\"ls3_4 ws3_4\">V<span class=\"__4 _298\"></span>alutarisker a<span class=\"__4 _298\"></span>vseend<span class=\"__4 _299\"></span>e fl\u00f6den samt finansiella tillg\u00e5ngar <span class=\"ls1_4 ws1_4\"> </span></span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs58\">i utl\u00e4n<span class=\"__4 _299\"></span>dsk<span class=\"__4 _299\"></span>a valutor. </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs59\"> <span class=\"__4 _306\"></span>\u2014<span class=\"__4 _307\"> </span><span class=\"ls3_4 ws3_4\">Kreditrisker och Motpartsrisker h\u00e4nf\u00f6rliga till finansiella tillg\u00e5ngar </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls4_4 ws4_4 gs5a\">och deriva<span class=\"__4 _298\"></span>tposit<span class=\"__4 _298\"></span>ioner<span class=\"__4 _297\"></span>.</div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs5b\"> <span class=\"__4 _306\"></span>\u2014<span class=\"__4 _307\"> </span><span class=\"ls9_4 ws6_4\">Likvidit<span class=\"__4 _298\"></span>e<span class=\"__4 _298\"></span>tsr<span class=\"__4 _298\"></span>isk och<span class=\"__4 _298\"></span> Fina<span class=\"__4 _298\"></span>nsier<span class=\"__4 _298\"></span>ingsri<span class=\"__4 _298\"></span>sk a<span class=\"__4 _298\"></span>vseende<span class=\"__4 _298\"></span> likvidi<span class=\"__4 _298\"></span>t<span class=\"__4 _298\"></span>et<span class=\"__4 _298\"></span> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs5c\">oc<span class=\"__4 _299\"></span>h  <span class=\"__4 _301\"></span>kas<span class=\"__4 _299\"></span>safl<span class=\"__4 _299\"></span>\u00f6d<span class=\"__4 _299\"></span>e samt fi<span class=\"__4 _299\"></span>nan<span class=\"__4 _299\"></span>sie<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>g och refi<span class=\"__4 _299\"></span>nan<span class=\"__4 _299\"></span>sie<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>g  </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls4_4 ws4_4 gs5d\">av k<span class=\"__4 _298\"></span>oncernens<span class=\"__4 _298\"></span>  <span class=\"__4 _301\"></span>kapita<span class=\"__4 _298\"></span>lbehov<span class=\"__4 _300\"> <span class=\"__4 _300\"> </span></span><span class=\"__4 _298\"></span>.<span class=\"__4 _300\"> </span></div>R\u00e4n<span class=\"__4 _299\"></span>teri<span class=\"__4 _299\"></span>sk<span class=\"__4 _300\"> </span>R\u00e4nteris<span class=\"__4 _299\"></span>k \u00e4r ri<span class=\"__4 _299\"></span>sken at<span class=\"__4 _299\"></span>t f\u00f6r\u00e4n<span class=\"__4 _299\"></span>drin<span class=\"__4 _299\"></span>gar i r\u00e4<span class=\"__4 _299\"></span>nteniv\u00e5n s<span class=\"__4 _299\"></span>ka p<span class=\"__4 _299\"></span>\u00e5verk<span class=\"__4 _299\"></span>a resul<span class=\"__4 _299\"></span>tatet oc<span class=\"__4 _299\"></span>h verk<span class=\"__4 _299\"></span>ligt v<span class=\"__4 _299\"></span>\u00e4rde av til<span class=\"__4 _299\"></span>lg\u00e5n<span class=\"__4 _299\"></span>gar o<span class=\"__4 _299\"></span>ch s<span class=\"__4 _299\"></span>kuld<span class=\"__4 _299\"></span>er n<span class=\"__4 _299\"></span>egati<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>t. H&amp;<span class=\"__4 _299\"></span>M<span class=\"__4 _299\"></span>-kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>ns expon<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>ng mot ri<span class=\"__4 _299\"></span>sker f\u00f6r f\u00f6<span class=\"__4 _299\"></span>r\u00e4nd<span class=\"__4 _299\"></span>ring av r<span class=\"__4 _299\"></span>\u00e4ntesats<span class=\"__4 _299\"></span>er h\u00e4nf\u00f6<span class=\"__4 _299\"></span>r sig ti<span class=\"__4 _299\"></span>ll lik<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>ida medel<span class=\"__4 _299\"></span>, kortfristiga placeringar samt skulder till kreditinstitut<span class=\"__4 _298\"></span> och finan<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span>siell leasing<span class=\"__4 _299\"></span>. Den ursprungliga l\u00f6<span class=\"__4 _299\"></span>ptiden p\u00e5 placeringarna \u00e4r som l\u00e4ngst p\u00e5 tre m\u00e5na<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r pe<span class=\"__4 _299\"></span>r bok<span class=\"__4 _299\"></span>slut<span class=\"__4 _299\"></span>sda<span class=\"__4 _299\"></span>gen<span class=\"__4 _299\"></span>. Ko<span class=\"__4 _299\"></span>nce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>ns li<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>vid<span class=\"__4 _299\"></span>a me<span class=\"__4 _299\"></span>del o<span class=\"__4 _299\"></span>ch kor<span class=\"__4 _299\"></span>t fristi<span class=\"__4 _299\"></span>ga pl<span class=\"__4 _299\"></span>ac<span class=\"__4 _299\"></span>erin<span class=\"__4 _299\"></span>gar u<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>gic<span class=\"__4 _299\"></span>k p\u00e5 bal<span class=\"__4 _299\"></span>ans<span class=\"__4 _299\"></span>dag<span class=\"__4 _299\"></span>en till M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 26 398 (<span class=\"__4 _299\"></span>2<span class=\"__4 _299\"></span>1 707<span class=\"__4 _299\"></span>). L\u00e5n s<span class=\"__4 _299\"></span>amt le<span class=\"__4 _299\"></span>asi<span class=\"__4 _299\"></span>ng p<span class=\"__4 _299\"></span>er bal<span class=\"__4 _299\"></span>ans<span class=\"__4 _299\"></span>dag<span class=\"__4 _299\"></span>en up<span class=\"__4 _299\"></span>pg<span class=\"__4 _299\"></span>ick ti<span class=\"__4 _299\"></span>ll M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 7<span class=\"__4 _299\"></span>7 970 (<span class=\"__4 _299\"></span>7<span class=\"__4 _299\"></span>2 635)<span class=\"__4 _299\"></span>. En r\u00e4nteh\u00f6j<span class=\"__4 _299\"></span>ning m<span class=\"__4 _299\"></span>ed 1 p<span class=\"__4 _299\"></span>roc<span class=\"__4 _299\"></span>entenh<span class=\"__4 _299\"></span>et p\u00e5 de<span class=\"__4 _299\"></span>ss<span class=\"__4 _299\"></span>a be<span class=\"__4 _299\"></span>lop<span class=\"__4 _299\"></span>p sku<span class=\"__4 _299\"></span>lle i<span class=\"__4 _299\"></span>nne<span class=\"__4 _299\"></span>b\u00e4ra en \u00f6k<span class=\"__4 _299\"></span>ad r\u00e4nteint\u00e4k<span class=\"__4 _299\"></span>t me<span class=\"__4 _299\"></span>d M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 264 (<span class=\"__4 _299\"></span>2<span class=\"__4 _299\"></span>22<span class=\"__4 _299\"></span>) p\u00e5 l<span class=\"__4 _299\"></span>ik<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>da me<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>l oc<span class=\"__4 _299\"></span>h kort fristi<span class=\"__4 _299\"></span>ga pl<span class=\"__4 _299\"></span>ac<span class=\"__4 _299\"></span>erin<span class=\"__4 _299\"></span>gar s<span class=\"__4 _299\"></span>amt en \u00f6<span class=\"__4 _299\"></span>kad r\u00e4<span class=\"__4 _299\"></span>ntekostnad p<span class=\"__4 _299\"></span>\u00e5 M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 68<span class=\"__4 _299\"></span>5 (5<span class=\"__4 _299\"></span>4<span class=\"__4 _299\"></span>4) p\u00e5 exter<span class=\"__4 _299\"></span>n upp<span class=\"__4 _299\"></span>l\u00e5ni<span class=\"__4 _299\"></span>ng oc<span class=\"__4 _299\"></span>h le<span class=\"__4 _299\"></span>asin<span class=\"__4 _299\"></span>g. En m<span class=\"__4 _299\"></span>otsva<span class=\"__4 _299\"></span>rand<span class=\"__4 _299\"></span>e r\u00e4ntes\u00e4<span class=\"__4 _299\"></span>nk<span class=\"__4 _299\"></span>ning s<span class=\"__4 _299\"></span>kull<span class=\"__4 _299\"></span>e me<span class=\"__4 _299\"></span>df\u00f6ra en m<span class=\"__4 _299\"></span>ins<span class=\"__4 _299\"></span>kad r<span class=\"__4 _299\"></span>\u00e4nteint\u00e4kt m<span class=\"__4 _299\"></span>ed s<span class=\"__4 _299\"></span>amm<span class=\"__4 _299\"></span>a be<span class=\"__4 _299\"></span>lop<span class=\"__4 _299\"></span>p sa<span class=\"__4 _299\"></span>mt mins<span class=\"__4 _299\"></span>kad  <span class=\"__4 _301\"></span>r\u00e4ntekostna<span class=\"__4 _299\"></span>d f\u00f6r det s<span class=\"__4 _299\"></span>om h\u00e4nf\u00f6<span class=\"__4 _299\"></span>r sig ti<span class=\"__4 _299\"></span>ll sku<span class=\"__4 _299\"></span>lde<span class=\"__4 _299\"></span>r till k<span class=\"__4 _299\"></span>redi<span class=\"__4 _299\"></span>tinstitut o<span class=\"__4 _299\"></span>ch  <span class=\"__4 _301\"></span>leas<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>. \u00c4<span class=\"__4 _299\"></span>ndr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar i r\u00e4nteni<span class=\"__4 _299\"></span>v\u00e5 f\u00f6r<span class=\"__4 _299\"></span>v\u00e4<span class=\"__4 _299\"></span>ntas ge b<span class=\"__4 _299\"></span>egr<span class=\"__4 _299\"></span>\u00e4ns<span class=\"__4 _299\"></span>ade ef<span class=\"__4 _299\"></span>fek<span class=\"__4 _299\"></span>ter p\u00e5 d<span class=\"__4 _299\"></span>et bokf\u00f6rda<span class=\"__4 _298\"></span> v\u00e4r<span class=\"__4 _298\"></span>det a<span class=\"__4 _298\"></span>v k<span class=\"__4 _298\"></span>oncernens r<span class=\"__4 _298\"></span>\u00e4nt<span class=\"__4 _298\"></span>eb\u00e4r<span class=\"__4 _298\"></span>ande sku<span class=\"__4 _298\"></span>lder<span class=\"__4 _300\"> </span><span class=\"__4 _298\"></span>.<span class=\"__4 _300\"> </span><span class=\"__4 _298\"></span> Bakgr<span class=\"__4 _298\"></span>unden \u00e4r<span class=\"__4 _298\"></span> att sku<span class=\"__4 _299\"></span>ld<span class=\"__4 _299\"></span>er till k<span class=\"__4 _299\"></span>red<span class=\"__4 _299\"></span>itinstitut a<span class=\"__4 _299\"></span>nting<span class=\"__4 _299\"></span>en v\u00e4rd<span class=\"__4 _299\"></span>eras ti<span class=\"__4 _299\"></span>ll upp<span class=\"__4 _299\"></span>lup<span class=\"__4 _299\"></span>et ans<span class=\"__4 _299\"></span>kaf<span class=\"__4 _299\"></span>f ningsv\u00e4rde eller s\u00e4kras med r\u00e4nteswappar<span class=\"__4 _297\"></span>.<span class=\"__4 _300\"> </span>Koncernens e<span class=\"__4 _298\"></span>xponerin<span class=\"__4 _298\"></span>g til<span class=\"__4 _298\"></span>l r<span class=\"__4 _298\"></span>ef<span class=\"__4 _298\"></span>ormeringen a<span class=\"__4 _298\"></span>v in<span class=\"__4 _298\"></span>ter<span class=\"__4 _298\"></span>bankr\u00e4n<span class=\"__4 _298\"></span>tor<span class=\"__4 _298\"></span> (IBOR<span class=\"__4 _299\"></span>) \u00e4r be<span class=\"__4 _299\"></span>gr\u00e4n<span class=\"__4 _299\"></span>sa<span class=\"__4 _299\"></span>d. Per 3<span class=\"__4 _299\"></span>0 nove<span class=\"__4 _299\"></span>mb<span class=\"__4 _299\"></span>er 20<span class=\"__4 _299\"></span>23 f\u00f6rel<span class=\"__4 _299\"></span>igg<span class=\"__4 _299\"></span>er in<span class=\"__4 _299\"></span>ga utny<span class=\"__4 _299\"></span>ttja<span class=\"__4 _299\"></span>de k<span class=\"__4 _299\"></span>redit faci<span class=\"__4 _299\"></span>liteter som refere<span class=\"__4 _299\"></span>rar till I<span class=\"__4 _299\"></span>B<span class=\"__4 _299\"></span>OR<span class=\"__4 _299\"></span>. V<span class=\"__4 _298\"></span>alutaris<span class=\"__4 _299\"></span>k Fluk<span class=\"__4 _299\"></span>tuatio<span class=\"__4 _299\"></span>ner i v<span class=\"__4 _299\"></span>alutaku<span class=\"__4 _299\"></span>rs<span class=\"__4 _299\"></span>er me<span class=\"__4 _299\"></span>df\u00f6r e<span class=\"__4 _299\"></span>n ris<span class=\"__4 _299\"></span>k att d<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>sa f\u00e5r e<span class=\"__4 _299\"></span>n ne<span class=\"__4 _299\"></span>gativ inverkan p\u00e5 bolagets finansiella st\u00e4llning, l\u00f6nsamhet och kass<span class=\"__4 _299\"></span>afl\u00f6de. H&amp;M-koncernen p\u00e5<span class=\"__4 _298\"></span>verkas<span class=\"__4 _298\"></span> av<span class=\"__4 _298\"></span> fluktua<span class=\"__4 _298\"></span>tioner i<span class=\"__4 _298\"></span> valu<span class=\"__4 _298\"></span>taku<span class=\"__4 _298\"></span>rser genom t<span class=\"__4 _298\"></span>rans<span class=\"ls1_4 ws1_4\"> </span>aktionse<span class=\"__4 _298\"></span>xponeri<span class=\"__4 _298\"></span>ng och om<span class=\"__4 _298\"></span>r\u00e4kningse<span class=\"__4 _298\"></span>xponeri<span class=\"__4 _298\"></span>ng. T<span class=\"__4 _297\"></span>ransa<span class=\"__4 _298\"></span>ktionse<span class=\"__4 _298\"></span>xponerin<span class=\"__4 _298\"></span>g upp<span class=\"__4 _299\"></span>komm<span class=\"__4 _299\"></span>er ge<span class=\"__4 _299\"></span>no<span class=\"__4 _299\"></span>m att f\u00f6r<span class=\"__4 _299\"></span>s\u00e4lj<span class=\"__4 _299\"></span>ning o<span class=\"__4 _299\"></span>ch i<span class=\"__4 _299\"></span>nk\u00f6p ske<span class=\"__4 _299\"></span>r i valutor s<span class=\"__4 _299\"></span>om s<span class=\"__4 _299\"></span>ki<span class=\"__4 _299\"></span>ljer sig fr\u00e5n respektive bolags funktionella valuta. Den funktionella valutan \u00e4r i de flesta fall <span class=\"__4 _298\"></span>valutan i de<span class=\"__4 _298\"></span>t land d\u00e4r f<span class=\"__4 _298\"></span>\u00f6retage<span class=\"__4 _298\"></span>t \u00e4r bel\u00e4get. Omr\u00e4knings<span class=\"__4 _299\"></span> exponering uppst\u00e5r vid omr\u00e4kning av dotterbolags resulta<span class=\"__4 _298\"></span>t, tillg\u00e5ngar<span class=\"__4 _298\"></span>, skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r oc<span class=\"__4 _299\"></span>h eget k<span class=\"__4 _299\"></span>apita<span class=\"__4 _299\"></span>l till konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s redo<span class=\"__4 _299\"></span>vis<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gsva<span class=\"__4 _299\"></span>luta S<span class=\"__4 _299\"></span>EK<span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>V<span class=\"__4 _298\"></span>alut<span class=\"__4 _298\"></span>aexponering i<span class=\"__4 _298\"></span> finansiella instrumen<span class=\"__4 _298\"></span>t<span class=\"__4 _300\"> </span>H&amp;M-<span class=\"__4 _299\"></span>koncernens valutarisk i finansiella instrument \u00e4r fr\u00e4mst r<span class=\"__4 _298\"></span>elat<span class=\"__4 _298\"></span>erad till<span class=\"__4 _298\"></span> finansiella<span class=\"__4 _298\"></span> placeringar<span class=\"__4 _297\"></span>, lever<span class=\"__4 _298\"></span>ant<span class=\"__4 _298\"></span>\u00f6rsskulder<span class=\"__4 _298\"></span> och deriva<span class=\"__4 _298\"></span>t. Koncernens<span class=\"__4 _298\"></span> leverant<span class=\"__4 _298\"></span>\u00f6rsskulde<span class=\"__4 _299\"></span>r i utl\u00e4ndska valut<span class=\"__4 _298\"></span>or handhas huvudsak<span class=\"__4 _299\"></span>ligen i Sverige oc<span class=\"__4 _299\"></span>h \u00e4r till st\u00f6r<span class=\"__4 _299\"></span>sta d<span class=\"__4 _299\"></span>ele<span class=\"__4 _299\"></span>n kurs<span class=\"__4 _299\"></span>s\u00e4<span class=\"__4 _299\"></span>kra<span class=\"__4 _299\"></span>de m<span class=\"__4 _299\"></span>ed term<span class=\"__4 _299\"></span>ins<span class=\"__4 _299\"></span>kontrak<span class=\"__4 _299\"></span>t<span class=\"__4 _300\"> </span>. M<span class=\"__4 _299\"></span>ot bak grun<span class=\"__4 _299\"></span>d av ovans<span class=\"__4 _299\"></span>t\u00e5en<span class=\"__4 _299\"></span>de s<span class=\"__4 _299\"></span>kull<span class=\"__4 _299\"></span>e en f\u00f6r\u00e4<span class=\"__4 _299\"></span>ndr<span class=\"__4 _299\"></span>ing av d<span class=\"__4 _299\"></span>en sve<span class=\"__4 _299\"></span>ns<span class=\"__4 _299\"></span>ka kro<span class=\"__4 _299\"></span>nans v\u00e4rde med 10 procent i f<span class=\"__4 _298\"></span>\u00f6rh\u00e5llande till andra valut<span class=\"__4 _298\"></span>or ge en obetydlig mom<span class=\"__4 _299\"></span>entan re<span class=\"__4 _299\"></span>sultatef<span class=\"__4 _299\"></span>fek<span class=\"__4 _299\"></span>t relaterad ti<span class=\"__4 _299\"></span>ll inn<span class=\"__4 _299\"></span>ehav av fi<span class=\"__4 _299\"></span>nans<span class=\"__4 _299\"></span>iel<span class=\"__4 _299\"></span>la ins<span class=\"__4 _299\"></span>trum<span class=\"__4 _299\"></span>ent pe<span class=\"__4 _299\"></span>r bala<span class=\"__4 _299\"></span>nsd<span class=\"__4 _299\"></span>age<span class=\"__4 _299\"></span>n. S<span class=\"__4 _299\"></span>\u00e4k<span class=\"__4 _299\"></span>ring<span class=\"__4 _299\"></span>sre<span class=\"__4 _299\"></span>ser<span class=\"__4 _302\"></span>ven i eg<span class=\"__4 _299\"></span>et kapi<span class=\"__4 _299\"></span>tal sku<span class=\"__4 _299\"></span>lle v<span class=\"__4 _299\"></span>id en f\u00f6<span class=\"__4 _299\"></span>rst\u00e4<span class=\"__4 _299\"></span>rk ning av d<span class=\"__4 _299\"></span>en sv<span class=\"__4 _299\"></span>ens<span class=\"__4 _299\"></span>ka k<span class=\"__4 _299\"></span>ronan m<span class=\"__4 _299\"></span>ed 1<span class=\"__4 _299\"></span>0 pro<span class=\"__4 _299\"></span>cent p<span class=\"__4 _299\"></span>\u00e5verk<span class=\"__4 _299\"></span>as po<span class=\"__4 _299\"></span>siti<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>t me<span class=\"__4 _299\"></span>d cirk<span class=\"__4 _299\"></span>a M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 80 (<span class=\"__4 _299\"></span>542<span class=\"__4 _299\"></span>) f\u00f6re b<span class=\"__4 _299\"></span>eak<span class=\"__4 _299\"></span>tand<span class=\"__4 _299\"></span>e av skat<span class=\"__4 _299\"></span>teef<span class=\"__4 _299\"></span>fekt<span class=\"__4 _299\"></span>, varav M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 8<span class=\"__4 _299\"></span>12 (1 207<span class=\"__4 _299\"></span>) avse<span class=\"__4 _299\"></span>r EU<span class=\"__4 _299\"></span>R oc<span class=\"__4 _299\"></span>h M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK -1 80<span class=\"__4 _299\"></span>0 (-1 892<span class=\"__4 _299\"></span>) avs<span class=\"__4 _299\"></span>er U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D. Kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>ns ex<span class=\"__4 _298\"></span>ponering a<span class=\"__4 _298\"></span>vseende ut<span class=\"__4 _298\"></span>est\u00e5ende<span class=\"__4 _298\"></span> derivat<span class=\"__4 _298\"></span>inst<span class=\"__4 _298\"></span>rument<span class=\"__4 _298\"></span> redo<span class=\"__4 _298\"></span>visas i no<span class=\"__4 _298\"></span>t 2<span class=\"__4 _298\"></span>4.<span class=\"__4 _300\"> </span>\u00c5ret<span class=\"__4 _298\"></span>s r<span class=\"__4 _298\"></span>\u00f6relser<span class=\"__4 _298\"></span>esulta<span class=\"__4 _298\"></span>t i<span class=\"__4 _298\"></span> koncernen<span class=\"__4 _298\"></span> har p\u00e5<span class=\"__4 _298\"></span>verka<span class=\"__4 _298\"></span>ts<span class=\"__4 _298\"></span> av v<span class=\"__4 _298\"></span>alut<span class=\"__4 _298\"></span>akursdiff<span class=\"__4 _298\"></span>eren<span class=\"ls1_4 ws1_4\"> </span>ser av<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>end<span class=\"__4 _299\"></span>e var<span class=\"__4 _299\"></span>ufl<span class=\"__4 _299\"></span>\u00f6de<span class=\"__4 _299\"></span>n me<span class=\"__4 _299\"></span>d M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK -168 (14<span class=\"__4 _299\"></span>3)<span class=\"__4 _299\"></span>. T<span class=\"__4 _297\"></span>ransaktionsexponering i<span class=\"__4 _298\"></span> k<span class=\"__4 _298\"></span>ommersiella fl\u00f6den Betalningsfl\u00f6<span class=\"__4 _299\"></span>den i form av<span class=\"__4 _298\"></span> kund  respe<span class=\"__4 _299\"></span>ktive leverant<span class=\"__4 _298\"></span>\u00f6rsbetalningar i utl\u00e4n<span class=\"__4 _299\"></span>dsk<span class=\"__4 _299\"></span>a valutor o<span class=\"__4 _299\"></span>rs<span class=\"__4 _299\"></span>akar v<span class=\"__4 _299\"></span>aluta<span class=\"__4 _299\"></span>expon<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>ng f\u00f6r kon<span class=\"__4 _299\"></span>cer<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>n. I sy<span class=\"__4 _299\"></span>f<span class=\"__4 _299\"></span>te att han<span class=\"__4 _298\"></span>tera valu<span class=\"__4 _298\"></span>tarisken avseende f\u00f6r\u00e4ndringar i valutak<span class=\"__4 _298\"></span>urser s\u00e4krar koncernen valutakurserna inom ramen f\u00f6r finanspolicyn<span class=\"__4 _299\"></span>. V<span class=\"__4 _298\"></span>alutarisk ex<span class=\"__4 _298\"></span>poneringen han<span class=\"__4 _298\"></span>t<span class=\"__4 _298\"></span>eras cen<span class=\"__4 _298\"></span>tra<span class=\"__4 _298\"></span>lt. E<span class=\"__4 _298\"></span>n st<span class=\"__4 _298\"></span>or andel<span class=\"__4 _298\"></span> av<span class=\"__4 _298\"></span> koncernens<span class=\"__4 _298\"></span> f\u00f6rs\u00e4lj<span class=\"__4 _298\"></span>ning sker i EU<span class=\"__4 _299\"></span>R o<span class=\"__4 _299\"></span>ch kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>ns me<span class=\"__4 _299\"></span>st b<span class=\"__4 _299\"></span>etyde<span class=\"__4 _299\"></span>ls<span class=\"__4 _299\"></span>efull<span class=\"__4 _299\"></span>a ink\u00f6p<span class=\"__4 _299\"></span>sval<span class=\"__4 _299\"></span>utor \u00e4r U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D oc<span class=\"__4 _299\"></span>h EU<span class=\"__4 _299\"></span>R<span class=\"__4 _299\"></span>. F\u00f6r<span class=\"__4 _299\"></span>\u00e4ndr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar av U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D-<span class=\"__4 _299\"></span>kur<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>n gentem<span class=\"__4 _299\"></span>ot EU<span class=\"__4 _299\"></span>R utg\u00f6r d<span class=\"__4 _299\"></span>en en<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>ilt st\u00f6rs<span class=\"__4 _298\"></span>ta t<span class=\"__4 _298\"></span>ransakt<span class=\"__4 _298\"></span>ionse<span class=\"__4 _298\"></span>xponeringen inom<span class=\"__4 _298\"></span> koncernen.<span class=\"__4 _298\"></span> Uppskattad r<span class=\"__4 _298\"></span>\u00f6rel<span class=\"__4 _298\"></span>se<span class=\"ls1_4 ws1_4\"> </span>betin<span class=\"__4 _299\"></span>gad tran<span class=\"__4 _299\"></span>sak<span class=\"__4 _299\"></span>tio<span class=\"__4 _299\"></span>nsexp<span class=\"__4 _299\"></span>one<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>g f\u00f6r konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s vik<span class=\"__4 _299\"></span>tiga<span class=\"__4 _299\"></span>ste valutor framg<span class=\"__4 _299\"></span>\u00e5r i tab<span class=\"__4 _299\"></span>ell<span class=\"__4 _299\"></span>en n<span class=\"__4 _299\"></span>eda<span class=\"__4 _299\"></span>n. S<span class=\"__4 _299\"></span>om et<span class=\"__4 _299\"></span>t exempe<span class=\"__4 _299\"></span>l \u00e4r net<span class=\"__4 _299\"></span>totransak<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>sexp<span class=\"__4 _299\"></span>o<span class=\"__4 _299\"></span> ner<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en f\u00f6r in<span class=\"__4 _299\"></span>g\u00e5e<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>e och u<span class=\"__4 _299\"></span>tg\u00e5en<span class=\"__4 _299\"></span>de b<span class=\"__4 _299\"></span>etalnin<span class=\"__4 _299\"></span>gar i U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D ett u<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>ers<span class=\"__4 _299\"></span>kott. En f\u00f6rst\u00e4<span class=\"__4 _299\"></span>rk<span class=\"__4 _299\"></span>ning av U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D val<span class=\"__4 _299\"></span>utakur<span class=\"__4 _299\"></span>s ge<span class=\"__4 _299\"></span>ntemot alla \u00f6v<span class=\"__4 _299\"></span>ri<span class=\"__4 _299\"></span>ga valu<span class=\"__4 _299\"></span>tor me<span class=\"__4 _299\"></span>d 10 proc<span class=\"__4 _299\"></span>ent s<span class=\"__4 _299\"></span>kull<span class=\"__4 _299\"></span>e f\u00e5 en ne<span class=\"__4 _299\"></span>gativ p<span class=\"__4 _299\"></span>\u00e5verk<span class=\"__4 _299\"></span>an p\u00e5 ka<span class=\"__4 _299\"></span>ss<span class=\"__4 _299\"></span>afl\u00f6<span class=\"__4 _299\"></span>de o<span class=\"__4 _299\"></span>ch r\u00f6<span class=\"__4 _299\"></span>rels<span class=\"__4 _299\"></span>eres<span class=\"__4 _299\"></span>ultat me<span class=\"__4 _299\"></span>d M<span class=\"__4 _299\"></span>SEK 5 4<span class=\"__4 _299\"></span>0<span class=\"__4 _299\"></span>2 (6 325) och e<span class=\"__4 _299\"></span>n f\u00f6rs<span class=\"__4 _299\"></span>vagni<span class=\"__4 _299\"></span>ng s<span class=\"__4 _299\"></span>kulle g<span class=\"__4 _299\"></span>e en p<span class=\"__4 _299\"></span>os<span class=\"__4 _299\"></span>itiv ef<span class=\"__4 _299\"></span>fek<span class=\"__4 _299\"></span>t om M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 5 4<span class=\"__4 _299\"></span>02 (6 325). A<span class=\"__4 _299\"></span>nal<span class=\"__4 _299\"></span>yse<span class=\"__4 _299\"></span>n \u00e4r ba<span class=\"__4 _299\"></span>sera<span class=\"__4 _299\"></span>d p\u00e5 anta<span class=\"__4 _299\"></span>gand<span class=\"__4 _299\"></span>et att in<span class=\"__4 _299\"></span>ga valutafl\u00f6den har s\u00e4krats och \u00e4r gjord f<span class=\"__4 _298\"></span>\u00f6re motverkande prisjusteringar och andra liknande \u00e5tg\u00e4rder<span class=\"__4 _297\"></span>.<span class=\"__4 _300\"> </span> Konce<span class=\"__4 _299\"></span>rnen har \u00e4ven t<span class=\"__4 _298\"></span>ransaktionsexpone<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span>ring mot e<span class=\"__4 _298\"></span>tt stort antal mindr<span class=\"__4 _298\"></span>e valut<span class=\"__4 _298\"></span>or som tillsammans summerar till raden \u201d\u00d6vriga\u201d<span class=\"__4 _298\"></span>.<span class=\"__4 _300\"> </span>VA<span class=\"__4 _b_3\"></span>L<span class=\"__4 _299\"></span>U<span class=\"__4 _b_3\"></span>TA<span class=\"__4 _c_4\"> </span><span class=\"ls19_4 ws14_4\">2023<span class=\"__4 _d_3\"> </span><span class=\"ls1a_4 ws15_4\">2022<span class=\"__4 _300\"> </span></span></span>EUR<span class=\"__4 _e_4\"> </span><span class=\"ls1c_4 ws16_4\">26 752<span class=\"__4 _f_3\"> </span><span class=\"lsc_4 ws9_4\">28 257<span class=\"__4 _300\"> </span></span></span>GBP<span class=\"__4 _308\"> </span><span class=\"ls1_4 ws1_4\">6 84<span class=\"__4 _299\"></span>8<span class=\"__4 _309\"> </span><span class=\"ls1e_4 ws18_4\">6 7<span class=\"__4 _299\"></span>94<span class=\"__4 _300\"> </span></span></span>USD<span class=\"__4 _310\"> </span><span class=\"ls1_4 ws1_4\">-5<span class=\"__4 _299\"></span>4 01<span class=\"__4 _299\"></span>5<span class=\"__4 _311\"> </span><span class=\"lsc_4 ws9_4\">-6<span class=\"__4 _299\"></span>3 25<span class=\"__4 _299\"></span>4<span class=\"__4 _300\"> </span></span></span>\u00d6vriga<span class=\"__4 _312\"> </span><span class=\"ls20_4 ws1a_4\">34<span class=\"__4 _299\"></span> 952<span class=\"__4 _313\"> </span>35 3<span class=\"__4 _299\"></span>62<span class=\"__4 _300\"> </span></span>F\u00f6r at<span class=\"__4 _299\"></span>t valut<span class=\"__4 _299\"></span>as\u00e4k<span class=\"__4 _299\"></span>ra var<span class=\"__4 _299\"></span>ufl<span class=\"__4 _299\"></span>\u00f6d<span class=\"__4 _299\"></span>en i utl\u00e4<span class=\"__4 _299\"></span>nds<span class=\"__4 _299\"></span>k val<span class=\"__4 _299\"></span>uta oc<span class=\"__4 _299\"></span>h d\u00e4rm<span class=\"__4 _299\"></span>ed re<span class=\"__4 _299\"></span>duc<span class=\"__4 _299\"></span>era effekt<span class=\"__4 _298\"></span>erna a<span class=\"__4 _298\"></span>v fr<span class=\"__4 _298\"></span>amt<span class=\"__4 _298\"></span>ida v<span class=\"__4 _298\"></span>aluta<span class=\"__4 _298\"></span>kursr<span class=\"__4 _298\"></span>\u00f6relser<span class=\"__4 _297\"></span>, termi<span class=\"__4 _298\"></span>nss\u00e4kras k<span class=\"__4 _298\"></span>oncernens varuink<span class=\"__4 _298\"></span>\u00f6p<span class=\"__4 _298\"></span> och f\u00f6r<span class=\"__4 _298\"></span> huvuddelen \u00e4v<span class=\"__4 _298\"></span>en r<span class=\"__4 _298\"></span>elat<span class=\"__4 _298\"></span>erade<span class=\"__4 _298\"></span> prognost<span class=\"__4 _298\"></span>iserade<span class=\"__4 _298\"></span> infl\u00f6den fr\u00e5n f\u00f6rs\u00e4ljningsbolagen l\u00f6pan<span class=\"__4 _299\"></span>de fullt ut. Den genomsnittliga l\u00f6ptiden p\u00e5 utest\u00e5<span class=\"__4 _299\"></span>end<span class=\"__4 _299\"></span>e term<span class=\"__4 _299\"></span>ins<span class=\"__4 _299\"></span>kontrakt \u00e4<span class=\"__4 _299\"></span>r cirk<span class=\"__4 _299\"></span>a tre m\u00e5na<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r<span class=\"__4 _298\"></span>. Samtliga d<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>vat har en u<span class=\"__4 _299\"></span>rs<span class=\"__4 _299\"></span>pru<span class=\"__4 _299\"></span>ngl<span class=\"__4 _299\"></span>ig l\u00f6<span class=\"__4 _299\"></span>ptid som \u00e4<span class=\"__4 _299\"></span>r kor<span class=\"__4 _299\"></span>tare \u00e4n ett \u00e5<span class=\"__4 _299\"></span>r<span class=\"__4 _298\"></span>. Omr\u00e4kningsexponering vid k<span class=\"__4 _298\"></span>onsolidering a<span class=\"__4 _298\"></span>v enhe<span class=\"__4 _298\"></span>ter u<span class=\"__4 _298\"></span>tanf<span class=\"__4 _298\"></span>\u00f6r Sverige F\u00f6r<span class=\"__4 _299\"></span>utom trans<span class=\"__4 _299\"></span>ak<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>sexpo<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>ring<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>s effe<span class=\"__4 _299\"></span>kter p\u00e5ve<span class=\"__4 _299\"></span>rka<span class=\"__4 _299\"></span>s resu<span class=\"__4 _299\"></span>ltatet \u00e4ven av valuta<span class=\"__4 _299\"></span>effe<span class=\"__4 _299\"></span>kter s<span class=\"__4 _299\"></span>om up<span class=\"__4 _299\"></span>pst\u00e5<span class=\"__4 _299\"></span>r p\u00e5 gr<span class=\"__4 _299\"></span>und av ku<span class=\"__4 _299\"></span>rsut<span class=\"__4 _299\"></span>ve<span class=\"__4 _299\"></span>ck<span class=\"__4 _299\"></span>lin<span class=\"__4 _299\"></span>gen i d<span class=\"__4 _299\"></span>e ol<span class=\"__4 _299\"></span>ika utl\u00e4n<span class=\"__4 _299\"></span>dsk<span class=\"__4 _299\"></span>a dotter<span class=\"__4 _299\"></span>bo<span class=\"__4 _299\"></span>lag<span class=\"__4 _299\"></span>ens l<span class=\"__4 _299\"></span>oka<span class=\"__4 _299\"></span>la valu<span class=\"__4 _299\"></span>tor gentem<span class=\"__4 _299\"></span>ot den s<span class=\"__4 _299\"></span>vens<span class=\"__4 _299\"></span>ka k<span class=\"__4 _299\"></span>rona<span class=\"__4 _299\"></span>n j\u00e4mf\u00f6r<span class=\"__4 _299\"></span>t me<span class=\"__4 _299\"></span>d sa<span class=\"__4 _299\"></span>mma p<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>iod f\u00f6re<span class=\"__4 _299\"></span>g\u00e5e<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>e \u00e5r<span class=\"__4 _298\"></span>. Det und<span class=\"__4 _299\"></span>erl<span class=\"__4 _299\"></span>igg<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>e resu<span class=\"__4 _299\"></span>l tatet p\u00e5 en mar<span class=\"__4 _299\"></span>kna<span class=\"__4 _299\"></span>d kan va<span class=\"__4 _299\"></span>ra of\u00f6r\u00e4n<span class=\"__4 _299\"></span>drat i lo<span class=\"__4 _299\"></span>kal val<span class=\"__4 _299\"></span>uta<span class=\"__4 _299\"></span>, men \u00f6<span class=\"__4 _299\"></span>ka i k<span class=\"__4 _299\"></span>rono<span class=\"__4 _299\"></span>r om de<span class=\"__4 _299\"></span>n sve<span class=\"__4 _299\"></span>nsk<span class=\"__4 _299\"></span>a kro<span class=\"__4 _299\"></span>nan f\u00f6r<span class=\"__4 _299\"></span>svag<span class=\"__4 _299\"></span>ats ell<span class=\"__4 _299\"></span>er omv<span class=\"__4 _299\"></span>\u00e4nt om k<span class=\"__4 _299\"></span>ronan s<span class=\"__4 _299\"></span>t\u00e4rk<span class=\"__4 _299\"></span>ts<span class=\"__4 _299\"></span>. Omr<span class=\"__4 _299\"></span>\u00e4kn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>sef<span class=\"__4 _299\"></span>fek<span class=\"__4 _299\"></span>ter upp<span class=\"__4 _299\"></span>st\u00e5r \u00e4ve<span class=\"__4 _299\"></span>n p\u00e5 konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s nettotill<span class=\"__4 _299\"></span>g\u00e5n<span class=\"__4 _299\"></span>gar v<span class=\"__4 _299\"></span>id konsolidering av de utl\u00e4ndska bolagens balansr\u00e4knin<span class=\"__4 _299\"></span>gar (omr\u00e4knings<span class=\"__4 _299\"></span> exponering i balansr\u00e4kningen)<span class=\"__4 _299\"></span>. Balanspo<span class=\"__4 _299\"></span>ster vars omv<span class=\"__4 _298\"></span>\u00e4rdering p\u00e5verkar konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>ens re<span class=\"__4 _299\"></span>sultatr\u00e4<span class=\"__4 _299\"></span>kni<span class=\"__4 _299\"></span>ng<span class=\"__4 _299\"></span>, s\u00e5s<span class=\"__4 _299\"></span>om i<span class=\"__4 _299\"></span>nterna sk<span class=\"__4 _299\"></span>uld<span class=\"__4 _299\"></span>er oc<span class=\"__4 _299\"></span>h kor<span class=\"__4 _299\"></span>ta intern<span class=\"__4 _299\"></span>a fordringar<span class=\"__4 _297\"></span>, ska valutas\u00e4kras fullt ut. Nettoinvest<span class=\"__4 _298\"></span>eringar i utl\u00e4ndsk valuta<span class=\"__4 _298\"></span> f\u00e5r s\u00e4k<span class=\"__4 _299\"></span>ras h<span class=\"__4 _299\"></span>elt e<span class=\"__4 _299\"></span>lle<span class=\"__4 _299\"></span>r del<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>s me<span class=\"__4 _299\"></span>d hj\u00e4lp av s<span class=\"__4 _299\"></span>kul<span class=\"__4 _299\"></span>d i sam<span class=\"__4 _299\"></span>ma val<span class=\"__4 _299\"></span>uta me<span class=\"__4 _299\"></span>d hj\u00e4l<span class=\"__4 _299\"></span>p av en s\u00e5 k<span class=\"__4 _299\"></span>alla<span class=\"__4 _299\"></span>d equ<span class=\"__4 _299\"></span>ity h<span class=\"__4 _299\"></span>ed<span class=\"__4 _299\"></span>ge. Pe<span class=\"__4 _299\"></span>r 30 n<span class=\"__4 _299\"></span>ovemb<span class=\"__4 _299\"></span>er 2<span class=\"__4 _299\"></span>023 s<span class=\"__4 _299\"></span>\u00e4k<span class=\"__4 _299\"></span>ras de<span class=\"__4 _299\"></span>lar av nettoinve<span class=\"__4 _299\"></span>steri<span class=\"__4 _299\"></span>nga<span class=\"__4 _299\"></span>rna p\u00e5 d<span class=\"__4 _299\"></span>etta s<span class=\"__4 _299\"></span>\u00e4tt<span class=\"__4 _299\"></span>. M\u00e5l<span class=\"__4 _299\"></span>s\u00e4ttn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en m<span class=\"__4 _299\"></span>ed s\u00e4<span class=\"__4 _299\"></span>kr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en \u00e4r at<span class=\"__4 _299\"></span>t i konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>ens kon<span class=\"__4 _299\"></span>so<span class=\"__4 _299\"></span>lid<span class=\"__4 _299\"></span>erad<span class=\"__4 _299\"></span>e r\u00e4kens<span class=\"__4 _299\"></span>kap<span class=\"__4 _299\"></span>er s<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>ydda ma<span class=\"__4 _299\"></span>jor<span class=\"__4 _299\"></span>iteten av v\u00e4rdet av nettoinve<span class=\"__4 _299\"></span>steri<span class=\"__4 _299\"></span>ngar i E<span class=\"__4 _299\"></span>U<span class=\"__4 _299\"></span>R mot valut<span class=\"__4 _299\"></span>akurs<span class=\"__4 _299\"></span>flu<span class=\"__4 _299\"></span>ktu<span class=\"__4 _299\"></span>atione<span class=\"__4 _299\"></span>r i EU<span class=\"__4 _299\"></span>R<span class=\"__4 _299\"></span>/<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK<span class=\"__4 _300\"> </span>De<span class=\"__6 _485\"></span>riv<span class=\"__6 _485\"></span>atinstru<span class=\"__6 _485\"></span>ment utg\u00f6<span class=\"__6 _485\"></span>rs av val<span class=\"__6 _485\"></span>utatermin<span class=\"__6 _485\"></span>skontrak<span class=\"__6 _485\"></span>t so<span class=\"__6 _485\"></span>m anv\u00e4nds f\u00f6r skydd mot<span class=\"__6 _484\"></span> risker f\u00f6r v<span class=\"__6 _484\"></span>alutakursf\u00f6r\u00e4ndringar k<span class=\"__6 _484\"></span>opplade till interna o<span class=\"__6 _485\"></span>ch exter<span class=\"__6 _485\"></span>na varu<span class=\"__6 _485\"></span>fl\u00f6<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>n. F\u00f6<span class=\"__6 _485\"></span>r att up<span class=\"__6 _485\"></span>pfy<span class=\"__6 _485\"></span>lla k<span class=\"__6 _485\"></span>raven p\u00e5 s<span class=\"__6 _485\"></span>\u00e4k<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span> redov<span class=\"__6 _485\"></span>isn<span class=\"__6 _485\"></span>ing k<span class=\"__6 _485\"></span>r\u00e4vs att d<span class=\"__6 _485\"></span>et finn<span class=\"__6 _485\"></span>s en tyd<span class=\"__6 _485\"></span>lig kop<span class=\"__6 _485\"></span>plin<span class=\"__6 _485\"></span>g till de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e pos<span class=\"__6 _485\"></span>ten. Vi<span class=\"__6 _485\"></span>dare kr\u00e4v<span class=\"__6 _485\"></span>s att s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>nge<span class=\"__6 _485\"></span>n effek<span class=\"__6 _485\"></span>tiv<span class=\"__6 _485\"></span>t s<span class=\"__6 _485\"></span>kyd<span class=\"__6 _485\"></span>dar de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e pos<span class=\"__6 _485\"></span>ten, att s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gsd<span class=\"__6 _485\"></span>okum<span class=\"__6 _485\"></span>entation u<span class=\"__6 _485\"></span>ppr<span class=\"__6 _485\"></span>\u00e4ttats oc<span class=\"__6 _485\"></span>h att ef<span class=\"__6 _485\"></span>fekti<span class=\"__6 _485\"></span>viteten kan m<span class=\"__6 _485\"></span>\u00e4tas. Vid s\u00e4kringsr<span class=\"__6 _484\"></span>edovisnin<span class=\"__6 _484\"></span>g klassificeras<span class=\"__6 _484\"></span> deriva<span class=\"__6 _484\"></span>t som k<span class=\"__6 _484\"></span>assafl\u00f6dess\u00e4kringar ell<span class=\"__6 _485\"></span>er so<span class=\"__6 _485\"></span>m s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>g av verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde. U<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>r 202<span class=\"__6 _485\"></span>2 f\u00f6rel\u00e5<span class=\"__6 _485\"></span>g end<span class=\"__6 _485\"></span>ast kas<span class=\"__6 _485\"></span>sa<span class=\"__6 _485\"></span> fl\u00f6<span class=\"__6 _485\"></span>des<span class=\"__6 _485\"></span>s\u00e4<span class=\"__6 _485\"></span>krin<span class=\"__6 _485\"></span>gar o<span class=\"__6 _485\"></span>ch s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ng av net<span class=\"__6 _485\"></span>toinvester<span class=\"__6 _485\"></span>ing i utla<span class=\"__6 _485\"></span>ndet<span class=\"__6 _485\"></span>. Un<span class=\"__6 _485\"></span>der 2<span class=\"__6 _485\"></span>023 tillkom en<span class=\"__6 _484\"></span> r\u00e4nt<span class=\"__6 _484\"></span>eswap (s\u00e4kring av verkligt v\u00e4rde<span class=\"__6 _14a\"> </span>)<span class=\"__6 _14a\"> </span>Der<span class=\"__6 _485\"></span>ivat so<span class=\"__6 _485\"></span>m sk<span class=\"__6 _485\"></span>ydda<span class=\"__6 _485\"></span>r det pro<span class=\"__6 _485\"></span>gnos<span class=\"__6 _485\"></span>tise<span class=\"__6 _485\"></span>rade fl<span class=\"__6 _485\"></span>\u00f6d<span class=\"__6 _485\"></span>et redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s som e<span class=\"__6 _485\"></span>n  <span class=\"__6 _486\"></span>s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gsres<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v til<span class=\"__6 _485\"></span>l verk<span class=\"__6 _485\"></span>ligt v<span class=\"__6 _485\"></span>\u00e4rde vi<span class=\"__6 _485\"></span>a \u00f6vri<span class=\"__6 _485\"></span>gt totalresult<span class=\"__6 _485\"></span>at till de<span class=\"__6 _485\"></span>ss att d<span class=\"__6 _485\"></span>et s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e fl\u00f6d<span class=\"__6 _485\"></span>et tr\u00e4f<span class=\"__6 _485\"></span>far r\u00f6rels<span class=\"__6 _485\"></span>eres<span class=\"__6 _485\"></span>ultatet, var<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>id s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span>instr<span class=\"__6 _485\"></span>ume<span class=\"__6 _485\"></span>ntets acku<span class=\"__6 _485\"></span>mule<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e v\u00e4rdef\u00f6r\u00e4<span class=\"__6 _485\"></span>ndri<span class=\"__6 _485\"></span>ngar f\u00f6<span class=\"__6 _485\"></span>rs \u00f6ver ti<span class=\"__6 _485\"></span>ll resu<span class=\"__6 _485\"></span>ltatr\u00e4kn<span class=\"__6 _485\"></span>inge<span class=\"__6 _485\"></span>n f\u00f6r att d\u00e4r m<span class=\"__6 _485\"></span>\u00f6ta resul<span class=\"__6 _485\"></span>tateffek<span class=\"__6 _485\"></span>terna fr\u00e5n d<span class=\"__6 _485\"></span>en s<span class=\"__6 _485\"></span>\u00e4kra<span class=\"__6 _485\"></span>de tran<span class=\"__6 _485\"></span>sak<span class=\"__6 _485\"></span>tion<span class=\"__6 _485\"></span>en.  <span class=\"__6 _486\"></span>S\u00e4kringseff<span class=\"__6 _484\"></span>ektivit<span class=\"__6 _484\"></span>e<span class=\"__6 _484\"></span>ten<span class=\"__6 _484\"></span> p\u00e5 kassa<span class=\"__6 _484\"></span>fl\u00f6dess\u00e4kringar f<span class=\"__6 _484\"></span>\u00f6r pr<span class=\"__6 _484\"></span>ognosti<span class=\"__6 _484\"></span>serade valuta<span class=\"__6 _485\"></span>fl\u00f6d<span class=\"__6 _485\"></span>en m\u00e4ts m<span class=\"__6 _485\"></span>\u00e5nad<span class=\"__6 _485\"></span>svi<span class=\"__6 _485\"></span>s gen<span class=\"__6 _485\"></span>om att j<span class=\"__6 _485\"></span>\u00e4mf\u00f6ra s\u00e4<span class=\"__6 _485\"></span>kra<span class=\"__6 _485\"></span>d pos<span class=\"__6 _485\"></span>t mot  s\u00e4kringsinstrument.<span class=\"__6 _14a\"> </span>Der<span class=\"__6 _485\"></span>ivat so<span class=\"__6 _485\"></span>m \u00e4r avs<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>da att s\u00e4<span class=\"__6 _485\"></span>kra n<span class=\"__6 _485\"></span>ettoinves<span class=\"__6 _485\"></span>tering<span class=\"__6 _485\"></span>ar i utlan<span class=\"__6 _485\"></span>dsve<span class=\"__6 _485\"></span>rks<span class=\"__6 _485\"></span>am<span class=\"__6 _485\"></span> het red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>as till ve<span class=\"__6 _485\"></span>rkl<span class=\"__6 _485\"></span>igt v\u00e4rd<span class=\"__6 _485\"></span>e via \u00f6v<span class=\"__6 _485\"></span>rigt totalres<span class=\"__6 _485\"></span>ultat. S<span class=\"__6 _485\"></span>\u00e4k<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>sef<span class=\"__6 _485\"></span>fekti<span class=\"__6 _485\"></span>vi<span class=\"__6 _485\"></span> teten p\u00e5 s\u00e4k<span class=\"__6 _485\"></span>ring av n<span class=\"__6 _485\"></span>ettoinve<span class=\"__6 _485\"></span>sterin<span class=\"__6 _485\"></span>g i utland<span class=\"__6 _485\"></span>et m\u00e4ts k<span class=\"__6 _485\"></span>var<span class=\"__6 _485\"></span>tals<span class=\"__6 _485\"></span>vis g<span class=\"__6 _485\"></span>eno<span class=\"__6 _485\"></span>m att j\u00e4mf\u00f6<span class=\"__6 _485\"></span>ra s\u00e4k<span class=\"__6 _485\"></span>rad p<span class=\"__6 _485\"></span>ost m<span class=\"__6 _485\"></span>ot s\u00e4kr<span class=\"__6 _485\"></span>ings<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>trume<span class=\"__6 _485\"></span>n<span class=\"__6 _14a\"> </span>t<span class=\"__6 _14a\"> </span>S\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ng av r\u00e4n<span class=\"__6 _485\"></span>teex<span class=\"__6 _485\"></span>pon<span class=\"__6 _485\"></span>eri<span class=\"__6 _485\"></span>ng<span class=\"__6 _14a\"> </span>Un<span class=\"__6 _485\"></span>der 2<span class=\"__6 _485\"></span>023 har ko<span class=\"__6 _485\"></span>nce<span class=\"__6 _485\"></span>rne<span class=\"__6 _485\"></span>n ing\u00e5t<span class=\"__6 _485\"></span>t en r\u00e4ntes<span class=\"__6 _485\"></span>wap f\u00f6r att u<span class=\"__6 _485\"></span>ppn<span class=\"__6 _485\"></span>\u00e5 \u00f6ns<span class=\"__6 _485\"></span>kad r\u00e4n<span class=\"__6 _484\"></span>tebind<span class=\"__6 _484\"></span>ning. Per<span class=\"__6 _484\"></span> 30 nov<span class=\"__6 _484\"></span>ember 2023<span class=\"__6 _484\"></span> uppgick det<span class=\"__6 _484\"></span> nominella<span class=\"__6 _484\"></span> beloppet f\u00f6r utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e r\u00e4nteswap<span class=\"__6 _485\"></span>av<span class=\"__6 _485\"></span>tal till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 5 679 (0)<span class=\"__6 _485\"></span>. R\u00e4nteswa<span class=\"__6 _485\"></span>ppe<span class=\"__6 _485\"></span>n redo<span class=\"__6 _490\"></span> vis<span class=\"__6 _485\"></span>as so<span class=\"__6 _485\"></span>m s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>g av verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde via re<span class=\"__6 _485\"></span>sultatr\u00e4<span class=\"__6 _485\"></span>knin<span class=\"__6 _485\"></span>gen<span class=\"__6 _485\"></span>. F\u00f6<span class=\"__6 _485\"></span>r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar i verk<span class=\"__6 _485\"></span>ligt v<span class=\"__6 _485\"></span>\u00e4rde p\u00e5 s<span class=\"__6 _485\"></span>wapp<span class=\"__6 _485\"></span>en red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>as i res<span class=\"__6 _485\"></span>ultatr\u00e4k<span class=\"__6 _485\"></span>ning<span class=\"__6 _485\"></span>en til<span class=\"__6 _485\"></span>lsam<span class=\"__6 _485\"></span>mans me<span class=\"__6 _485\"></span>d f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar i verk<span class=\"__6 _485\"></span>lig<span class=\"__6 _485\"></span>t v\u00e4rde p\u00e5 d<span class=\"__6 _485\"></span>en s\u00e4<span class=\"__6 _485\"></span>kra<span class=\"__6 _485\"></span>de sku<span class=\"__6 _485\"></span>lde<span class=\"__6 _485\"></span>n h\u00e4nf\u00f6r<span class=\"__6 _485\"></span>lig till de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e ris<span class=\"__6 _485\"></span>ken. V\u00e4rd<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>gen b<span class=\"__6 _485\"></span>ase<span class=\"__6 _485\"></span>ras p\u00e5 ter<span class=\"__6 _485\"></span>mins<span class=\"__6 _485\"></span>r\u00e4ntor framta<span class=\"__6 _485\"></span>gna utifr\u00e5n o<span class=\"__6 _485\"></span>bse<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>ver<span class=\"__6 _485\"></span>bara r\u00e4nteku<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>vor oc<span class=\"__6 _485\"></span>h dis<span class=\"__6 _485\"></span>konterin<span class=\"__6 _485\"></span>g av kontrakts<span class=\"__6 _485\"></span>enl<span class=\"__6 _485\"></span>iga kassafl\u00f6<span class=\"__6 _485\"></span>dena (motsvarande niv\u00e5 2)<span class=\"__6 _14a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "<div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gsd_4\">Tillg\u00e5ngars \u00e5terv<span class=\"__4 _299\"></span>inningsv\u00e4rde och nyttjandeper<span class=\"__4 _299\"></span>iod kan p\u00e5verkas av<span class=\"__4 _298\"></span> </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gse_4\"> <span class=\"__4 _301\"></span>kli<span class=\"__4 _299\"></span>matrelatera<span class=\"__4 _299\"></span>de fr\u00e5<span class=\"__4 _299\"></span>gor, s\u00e5som n<span class=\"__4 _299\"></span>aturkata<span class=\"__4 _299\"></span>strofer<span class=\"__4 _298\"></span>, och o<span class=\"__4 _299\"></span>rsa<span class=\"__4 _299\"></span>ka kostna<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls9_4 ws6_4 gsf_4\">f\u00f6r<span class=\"__4 _298\"></span> nedskrivn<span class=\"__4 _298\"></span>inga<span class=\"__4 _298\"></span>r och<span class=\"__4 _298\"></span> f\u00f6<span class=\"__4 _298\"></span>r\u00e4nd<span class=\"__4 _298\"></span>ringa<span class=\"__4 _298\"></span>r i<span class=\"__4 _298\"></span> avskr<span class=\"__4 _298\"></span>ivning<span class=\"__4 _298\"></span>sbelopp.<span class=\"__4 _298\"></span> </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs10_4\">Vi<span class=\"__4 _299\"></span>d upp<span class=\"__4 _299\"></span>skat<span class=\"__4 _299\"></span>tnin<span class=\"__4 _299\"></span>g av framtida k<span class=\"__4 _299\"></span>as<span class=\"__4 _299\"></span>safl<span class=\"__4 _299\"></span>\u00f6d<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>, s\u00e5s<span class=\"__4 _299\"></span>om f\u00f6<span class=\"__4 _299\"></span>r ned<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>ri<span class=\"__4 _299\"></span>vni<span class=\"__4 _299\"></span>ngs<span class=\"__4 _299\"></span> </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs11_4\">pr\u00f6vn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>, g\u00f6<span class=\"__4 _299\"></span>rs b<span class=\"__4 _299\"></span>ed<span class=\"__4 _299\"></span>\u00f6mn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar oc<span class=\"__4 _299\"></span>h antaga<span class=\"__4 _299\"></span>nde<span class=\"__4 _299\"></span>n so<span class=\"__4 _299\"></span>m inte \u00e4r kopp<span class=\"__4 _299\"></span>lad<span class=\"__4 _299\"></span>e till </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs12_4\">sc<span class=\"__4 _299\"></span>enar<span class=\"__4 _299\"></span>ier<span class=\"__4 _299\"></span>na so<span class=\"__4 _299\"></span>m be<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>ri<span class=\"__4 _299\"></span>vs i TCF<span class=\"__4 _299\"></span>D<span class=\"__4 _299\"></span>-a<span class=\"__4 _299\"></span>nalys<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>, ef<span class=\"__4 _299\"></span>terso<span class=\"__4 _299\"></span>m data s<span class=\"__4 _299\"></span>om de<span class=\"__4 _299\"></span>ss<span class=\"__4 _299\"></span>a </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs13_4\">sc<span class=\"__4 _299\"></span>enar<span class=\"__4 _299\"></span>ier bygg<span class=\"__4 _299\"></span>er p<span class=\"__4 _299\"></span>\u00e5 \u00e4r be<span class=\"__4 _299\"></span>h\u00e4f<span class=\"__4 _299\"></span>tad m<span class=\"__4 _299\"></span>ed en h<span class=\"__4 _299\"></span>\u00f6g g<span class=\"__4 _299\"></span>rad av os<span class=\"__4 _299\"></span>\u00e4kerh<span class=\"__4 _299\"></span>et.<span class=\"__4 _300\"> </span></div>Vid r<span class=\"__5 _385\"></span>edovisni<span class=\"__5 _385\"></span>ng av<span class=\"__5 _385\"></span> nedskrivnin<span class=\"__5 _385\"></span>gar t<span class=\"__5 _385\"></span>ill\u00e4mpa<span class=\"__5 _385\"></span>s IAS 36 Nedskri<span class=\"__5 _385\"></span>vningar<span class=\"__5 _387\"></span>. Avsk<span class=\"__5 _384\"></span>riv<span class=\"__5 _384\"></span>ninga<span class=\"__5 _384\"></span>r har be<span class=\"__5 _384\"></span>r\u00e4kn<span class=\"__5 _384\"></span>ats till 12,<span class=\"__5 _384\"></span>5 proc<span class=\"__5 _384\"></span>ent av inventa<span class=\"__5 _384\"></span>rier<span class=\"__5 _384\"></span>s och hyre<span class=\"__5 _384\"></span>s-<span class=\"__5 _e5_1\"> </span>r\u00e4tters a<span class=\"__5 _384\"></span>nskaf<span class=\"__5 _384\"></span>fnin<span class=\"__5 _384\"></span>gsv\u00e4<span class=\"__5 _384\"></span>rden sa<span class=\"__5 _384\"></span>mt till 20 pro<span class=\"__5 _384\"></span>cent p<span class=\"__5 _384\"></span>\u00e5 datorutrus<span class=\"__5 _384\"></span>tning o<span class=\"__5 _384\"></span>ch bilar<span class=\"__5 _385\"></span>. Avskrivningar p\u00e5 balanserade ut<span class=\"__5 _384\"></span>vecklingsutgifter ber\u00e4knas till 10<span class=\"__5 _384\"></span>-20 proc<span class=\"__5 _384\"></span>ent av ans<span class=\"__5 _384\"></span>kaff<span class=\"__5 _384\"></span>nings<span class=\"__5 _384\"></span>v\u00e4rdet<span class=\"__5 _384\"></span>. Byggn<span class=\"__5 _384\"></span>ader av<span class=\"__5 _384\"></span>sk<span class=\"__5 _384\"></span>rivs m<span class=\"__5 _384\"></span>ed 3 pro<span class=\"__5 _384\"></span>cent av ans<span class=\"__5 _384\"></span>kaffn<span class=\"__5 _384\"></span>ings<span class=\"__5 _384\"></span>v\u00e4rden<span class=\"__5 _384\"></span>a. P\u00e5 mar<span class=\"__5 _384\"></span>kv\u00e4<span class=\"__5 _384\"></span>rden g\u00f6<span class=\"__5 _384\"></span>rs ing<span class=\"__5 _384\"></span>en avs<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>vnin<span class=\"__5 _384\"></span>g<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span> \u00c5<span class=\"__5 _384\"></span>rets avskriv<span class=\"__5 _384\"></span>ningar f<span class=\"__5 _385\"></span>\u00f6rdelar sig i resultatr\u00e4kningen enligt tabellen nedan.<span class=\"__5 _e5_1\"> </span>Redovisat v\u00e4rde av<span class=\"__5 _385\"></span> anl\u00e4ggning<span class=\"__5 _384\"></span>stillg\u00e5ngar pr\u00f6v<span class=\"__5 _385\"></span>as om indikation p\u00e5  <span class=\"__5 _389\"></span>nedskrivningsbehov f<span class=\"__5 _385\"></span>\u00f6religger<span class=\"__5 _387\"></span>. Om t<span class=\"__5 _385\"></span>illg\u00e5ngens eller<span class=\"__5 _385\"></span> den kassagenere<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>rande enhe<span class=\"__5 _385\"></span>tens<span class=\"__5 _385\"></span> redovisade v<span class=\"__5 _385\"></span>\u00e4rde, f<span class=\"__5 _385\"></span>\u00f6r vilken<span class=\"__5 _385\"></span> det f<span class=\"__5 _385\"></span>\u00f6religger en<span class=\"__5 _385\"></span> indikat<span class=\"__5 _385\"></span>ion p\u00e5 nedskrivningsbehov<span class=\"__5 _385\"></span>, \u00f6v<span class=\"__5 _385\"></span>erstiger \u00e5<span class=\"__5 _385\"></span>tervinningsv\u00e4r<span class=\"__5 _385\"></span>det (de<span class=\"__5 _385\"></span>t h\u00f6gsta a<span class=\"__5 _385\"></span>v nett<span class=\"__5 _385\"></span>of\u00f6r<span class=\"__5 _385\"></span>s\u00e4ljningsv\u00e4<span class=\"__5 _385\"></span>rdet<span class=\"__5 _385\"></span> och nyttjande<span class=\"__5 _385\"></span>v\u00e4rde<span class=\"__5 _385\"></span>t), reduceras<span class=\"__5 _385\"></span> det r<span class=\"__5 _385\"></span>edovisade v\u00e4rde<span class=\"__5 _385\"></span>t til<span class=\"__5 _385\"></span>l tillg\u00e5ngens<span class=\"__5 _385\"></span> eller den kassagener<span class=\"__5 _385\"></span>erade enhe<span class=\"__5 _385\"></span>tens \u00e5<span class=\"__5 _385\"></span>tervinnings<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>v\u00e4rde<span class=\"__5 _384\"></span>. Eventuel<span class=\"__5 _384\"></span>l ned<span class=\"__5 _384\"></span>skr<span class=\"__5 _384\"></span>ivni<span class=\"__5 _384\"></span>ng redov<span class=\"__5 _384\"></span>isa<span class=\"__5 _384\"></span>s i resultatr\u00e4k<span class=\"__5 _384\"></span>nin<span class=\"__5 _384\"></span>gen so<span class=\"__5 _384\"></span>m huv<span class=\"__5 _384\"></span>ud<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>sakligen f\u00f6rs\u00e4ljnings<span class=\"__5 _384\"></span>kostnader<span class=\"__5 _387\"></span>. Upp<span class=\"__5 _384\"></span>skattningen av \u00e5<span class=\"__5 _385\"></span>terv<span class=\"__5 _384\"></span>inningsv\u00e4rdet \u00e4r f\u00f6rk<span class=\"__5 _384\"></span>nipp<span class=\"__5 _384\"></span>ad me<span class=\"__5 _384\"></span>d antagan<span class=\"__5 _384\"></span>den k<span class=\"__5 _384\"></span>ring fr<span class=\"__5 _384\"></span>amtida kas<span class=\"__5 _384\"></span>safl<span class=\"__5 _384\"></span>\u00f6d<span class=\"__5 _384\"></span>en oc<span class=\"__5 _384\"></span>h d\u00e4rme<span class=\"__5 _384\"></span>d en viss os\u00e4k<span class=\"__5 _385\"></span>erhet.<span class=\"__5 _e5_1\"> </span>Den generel<span class=\"__5 _385\"></span>la utg<span class=\"__5 _385\"></span>\u00e5ngspunkten \u00e4<span class=\"__5 _385\"></span>r att en<span class=\"__5 _385\"></span> kassagenererande enhe<span class=\"__5 _385\"></span>t best\u00e5r av en gr<span class=\"__5 _384\"></span>uppe<span class=\"__5 _384\"></span>ring av b<span class=\"__5 _384\"></span>utiker<span class=\"__5 _385\"></span>, bas<span class=\"__5 _384\"></span>erat p\u00e5 e<span class=\"__5 _384\"></span>n betyda<span class=\"__5 _384\"></span>nde gr<span class=\"__5 _384\"></span>ad av int\u00e4kt<span class=\"__5 _384\"></span>s-<span class=\"__5 _e5_1\"> </span>substi<span class=\"__5 _385\"></span>tuti<span class=\"__5 _385\"></span>on inklusive<span class=\"__5 _385\"></span> en andel a<span class=\"__5 _385\"></span>v online<span class=\"__5 _385\"></span>f\u00f6rs\u00e4ljni<span class=\"__5 _385\"></span>ngen, som bed\u00f6ms f<span class=\"__5 _385\"></span>\u00f6r nedskrivningsindika<span class=\"__5 _385\"></span>torer<span class=\"__5 _387\"></span>. Met<span class=\"__5 _385\"></span>oden i hur<span class=\"__5 _385\"></span> en kassagenererande<span class=\"__5 _385\"></span> enhet fastst\u00e4lls baseras p\u00e5 den \u00f6kade omni-<span class=\"__5 _384\"></span>n\u00e4r<span class=\"__5 _384\"></span>varon<span class=\"__5 _385\"></span> oc<span class=\"__5 _384\"></span>h kundupplevelsen till den g<span class=\"__5 _384\"></span>eme<span class=\"__5 _384\"></span>nsam<span class=\"__5 _384\"></span>ma kund<span class=\"__5 _384\"></span>base<span class=\"__5 _384\"></span>n och re<span class=\"__5 _384\"></span>sulteran<span class=\"__5 _384\"></span>de bet<span class=\"__5 _384\"></span>ydand<span class=\"__5 _384\"></span>e grad av int\u00e4ktssubstitution mellan buti<span class=\"__5 _385\"></span>ks<span class=\"__5 _384\"></span>- och onlinef\u00f6rs\u00e4ljningskanale<span class=\"__5 _384\"></span>rna lik<span class=\"__5 _385\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>som i<span class=\"__5 _384\"></span>nom v<span class=\"__5 _384\"></span>iss<span class=\"__5 _384\"></span>a grup<span class=\"__5 _384\"></span>per<span class=\"__5 _384\"></span>ingar av b<span class=\"__5 _384\"></span>utiker<span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>Neds<span class=\"__5 _384\"></span>krivning av anl\u00e4ggningstillg\u00e5ngar till f\u00f6ljd a<span class=\"__5 _385\"></span>v neds<span class=\"__5 _384\"></span>krivnings<span class=\"__5 _384\"></span>pr\u00f6vning p\u00e5 gru<span class=\"__5 _384\"></span>nd av resu<span class=\"__5 _384\"></span>ltatutve<span class=\"__5 _384\"></span>ck<span class=\"__5 _384\"></span>ling up<span class=\"__5 _384\"></span>pg\u00e5<span class=\"__5 _384\"></span>r f\u00f6r 2023 til<span class=\"__5 _384\"></span>l MS<span class=\"__5 _384\"></span>EK 82 (<span class=\"__5 _384\"></span>86) f\u00f6r inventar<span class=\"__5 _384\"></span>ier oc<span class=\"__5 _384\"></span>h M<span class=\"__5 _384\"></span>SEK 23<span class=\"__5 _384\"></span>6 (132<span class=\"__5 _384\"></span>) for nyt<span class=\"__5 _384\"></span>tjande<span class=\"__5 _384\"></span>r\u00e4ttstil<span class=\"__5 _384\"></span>lg\u00e5n<span class=\"__5 _384\"></span>gar<span class=\"__5 _385\"></span>, exklu<span class=\"__5 _384\"></span>sive nedsk<span class=\"__5 _384\"></span>rivning till f\u00f6ljd a<span class=\"__5 _385\"></span>v kommande butiksst\u00e4ngningar<span class=\"__5 _385\"></span>, och redovisas huvuds<span class=\"__5 _384\"></span>akligen som f\u00f6rs\u00e4ljningskostnader<span class=\"__5 _385\"></span>. \u00c5t<span class=\"__5 _385\"></span>er<span class=\"__5 _384\"></span>f\u00f6ring av<span class=\"__5 _385\"></span> tidigare \u00e5rs ned<span class=\"__5 _384\"></span>sk<span class=\"__5 _384\"></span>rivn<span class=\"__5 _384\"></span>ingar u<span class=\"__5 _384\"></span>ppg<span class=\"__5 _384\"></span>ick un<span class=\"__5 _384\"></span>der p<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>den ti<span class=\"__5 _384\"></span>ll MS<span class=\"__5 _384\"></span>EK 11 (115)<span class=\"__5 _384\"></span>, och k<span class=\"__5 _384\"></span>las<span class=\"__5 _384\"></span>si<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>fic<span class=\"__5 _384\"></span>erade<span class=\"__5 _384\"></span>s som f\u00f6<span class=\"__5 _384\"></span>rs\u00e4l<span class=\"__5 _384\"></span>jning<span class=\"__5 _384\"></span>skostna<span class=\"__5 _384\"></span>der<span class=\"__5 _385\"></span>, til<span class=\"__5 _384\"></span>l f\u00f6ljd av f\u00f6rb<span class=\"__5 _384\"></span>\u00e4ttrad res<span class=\"__5 _384\"></span>ultat-<span class=\"__5 _e5_1\"> </span>ut<span class=\"__5 _384\"></span>veck<span class=\"__5 _384\"></span>ling<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>. De<span class=\"__5 _384\"></span>n prim\u00e4<span class=\"__5 _384\"></span>ra faktor<span class=\"__5 _384\"></span>n som p\u00e5ve<span class=\"__5 _384\"></span>rkar ut<span class=\"__5 _384\"></span>fall<span class=\"__5 _384\"></span>et av neds<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>vnin<span class=\"__5 _384\"></span>gs<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>pr\u00f6vni<span class=\"__5 _385\"></span>ngen \u00e4r de<span class=\"__5 _385\"></span>t underliggande i<span class=\"__5 _385\"></span>ndividuella r<span class=\"__5 _385\"></span>esultat<span class=\"__5 _385\"></span>et f<span class=\"__5 _385\"></span>\u00f6r enskilda kassagenerera<span class=\"__5 _385\"></span>nde enhet<span class=\"__5 _385\"></span>er<span class=\"__5 _385\"></span>. En<span class=\"__5 _385\"></span> k\u00e4nslighet<span class=\"__5 _385\"></span>sanalys baser<span class=\"__5 _385\"></span>at p\u00e5 en<span class=\"__5 _385\"></span> minskning av result<span class=\"__5 _384\"></span>ate<span class=\"__5 _385\"></span>t m<span class=\"__5 _384\"></span>ed 20 p<span class=\"__5 _384\"></span>rocent h<span class=\"__5 _384\"></span>ar utf\u00f6r<span class=\"__5 _384\"></span>ts p\u00e5 b<span class=\"__5 _384\"></span>\u00e5de de i n<span class=\"__5 _384\"></span>eds<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>vnin<span class=\"__5 _384\"></span>gs<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>pr\u00f6vningen nedsk<span class=\"__5 _384\"></span>rivna tillg\u00e5ngarna och utfallet av nedskrivning<span class=\"__5 _384\"></span>s-<span class=\"__5 _e5_1\"> </span>indikatortest<span class=\"__5 _385\"></span>et. K\u00e4nslig<span class=\"__5 _384\"></span>hetsanalysen visar att det<span class=\"__5 _385\"></span> inte kr\u00e4vs n\u00e5gon  <span class=\"__5 _389\"></span>ytterligare betydande nedskri<span class=\"__5 _384\"></span>vning av t<span class=\"__5 _385\"></span>illg\u00e5ngar.<span class=\"__5 _e5_1\"> </span>\u00c5rlig neds<span class=\"__5 _384\"></span>krivnings<span class=\"__5 _384\"></span>pr\u00f6vning a<span class=\"__5 _385\"></span>v balanserade ut<span class=\"__5 _384\"></span>vecklingsutgifter  <span class=\"__5 _389\"></span>avsee<span class=\"__5 _384\"></span>nde I<span class=\"__5 _384\"></span>T<span class=\"__5 _387\"></span>-re<span class=\"__5 _384\"></span>laterade i<span class=\"__5 _384\"></span>nvesterin<span class=\"__5 _384\"></span>gar ske<span class=\"__5 _384\"></span>r av de proje<span class=\"__5 _384\"></span>kt so<span class=\"__5 _384\"></span>m \u00e4nnu e<span class=\"__5 _384\"></span>j \u00e4r f\u00e4rdig<span class=\"__5 _384\"></span>a f\u00f6r anv\u00e4nd<span class=\"__5 _384\"></span>ning o<span class=\"__5 _384\"></span>ch ing<span class=\"__5 _384\"></span>et neds<span class=\"__5 _384\"></span>kr<span class=\"__5 _384\"></span>ivni<span class=\"__5 _384\"></span>ngsb<span class=\"__5 _384\"></span>eho<span class=\"__5 _384\"></span>v har ide<span class=\"__5 _384\"></span>ntifier<span class=\"__5 _384\"></span>ats. System s<span class=\"__5 _384\"></span>om ej l\u00e4<span class=\"__5 _384\"></span>ngre \u00e4r i b<span class=\"__5 _384\"></span>ruk me<span class=\"__5 _384\"></span>d urs<span class=\"__5 _384\"></span>prun<span class=\"__5 _384\"></span>gligt an<span class=\"__5 _384\"></span>skaf<span class=\"__5 _384\"></span>fnin<span class=\"__5 _384\"></span>gsv\u00e4rd<span class=\"__5 _384\"></span>e om M<span class=\"__5 _384\"></span>SE<span class=\"__5 _384\"></span>K 281 (155) har h<span class=\"__5 _384\"></span>elt s<span class=\"__5 _384\"></span>kriv<span class=\"__5 _384\"></span>its ne<span class=\"__5 _384\"></span>d.<span class=\"__5 _e5_1\"> </span>En nedskriv<span class=\"__5 _384\"></span>ningspr\u00f6vning av immat<span class=\"__5 _385\"></span>eriella tillg\u00e5ngar med obe<span class=\"__5 _384\"></span>st\u00e4mbar nyt<span class=\"__5 _384\"></span>tjande<span class=\"__5 _384\"></span>per<span class=\"__5 _384\"></span>iod<span class=\"__5 _384\"></span>, det vi<span class=\"__5 _384\"></span>ll s\u00e4ga g<span class=\"__5 _384\"></span>oo<span class=\"__5 _384\"></span>dwill<span class=\"__5 _384\"></span>, g\u00f6<span class=\"__5 _384\"></span>rs \u00e5rli<span class=\"__5 _384\"></span>gen e<span class=\"__5 _384\"></span>ller of<span class=\"__5 _384\"></span>tare om det finns en i<span class=\"__5 _385\"></span>ndikati<span class=\"__5 _385\"></span>on p\u00e5 v\u00e4r<span class=\"__5 _385\"></span>denedg\u00e5ng f\u00f6r<span class=\"__5 _385\"></span> att iden<span class=\"__5 _385\"></span>tifiera ev<span class=\"__5 _385\"></span>entuell<span class=\"__5 _385\"></span>t ned<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>skrivningsbehov<span class=\"__5 _385\"></span>. Goodwill allok<span class=\"__5 _385\"></span>eras t<span class=\"__5 _385\"></span>ill en kassagener<span class=\"__5 _385\"></span>erande enhe<span class=\"__5 _385\"></span>t be<span class=\"__5 _384\"></span>st\u00e5en<span class=\"__5 _384\"></span>de av den v<span class=\"__5 _384\"></span>erksa<span class=\"__5 _384\"></span>mhet so<span class=\"__5 _384\"></span>m be<span class=\"__5 _384\"></span>driv<span class=\"__5 _384\"></span>s inom d<span class=\"__5 _384\"></span>e varum<span class=\"__5 _384\"></span>\u00e4rken so<span class=\"__5 _384\"></span>m ingi<span class=\"__5 _384\"></span>ck i det f\u00f6r<span class=\"__5 _384\"></span>v\u00e4<span class=\"__5 _384\"></span>rv d<span class=\"__5 _384\"></span>\u00e4r goo<span class=\"__5 _384\"></span>dwi<span class=\"__5 _384\"></span>llen u<span class=\"__5 _384\"></span>ppsto<span class=\"__5 _384\"></span>d. V<span class=\"__5 _384\"></span>id ber<span class=\"__5 _384\"></span>\u00e4kni<span class=\"__5 _384\"></span>ng av nyt<span class=\"__5 _384\"></span>tjande<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>v\u00e4r<span class=\"__5 _385\"></span>det av<span class=\"__5 _385\"></span> goodwill g\u00f6rs a<span class=\"__5 _385\"></span>ntaganden<span class=\"__5 _385\"></span> kring disk<span class=\"__5 _385\"></span>ont<span class=\"__5 _385\"></span>erade kassafl\u00f6den<span class=\"__5 _385\"></span> enli<span class=\"__5 _384\"></span>gt prog<span class=\"__5 _384\"></span>nose<span class=\"__5 _384\"></span>r f\u00f6r de kom<span class=\"__5 _384\"></span>mand<span class=\"__5 _384\"></span>e fem \u00e5ren me<span class=\"__5 _384\"></span>d en \u00e5r<span class=\"__5 _384\"></span>lig till<span class=\"__5 _384\"></span>v\u00e4xt<span class=\"__5 _384\"></span>takt p<span class=\"__5 _384\"></span>\u00e5 2 proc<span class=\"__5 _384\"></span>ent (<span class=\"__5 _384\"></span>2) ef<span class=\"__5 _384\"></span>terf\u00f6l<span class=\"__5 _384\"></span>jand<span class=\"__5 _384\"></span>e \u00e5r<span class=\"__5 _385\"></span>. En dis<span class=\"__5 _384\"></span>konterings<span class=\"__5 _384\"></span>r\u00e4nta om 11<span class=\"__5 _384\"></span>,5 p<span class=\"__5 _384\"></span>rocent (11,<span class=\"__5 _384\"></span>5) f\u00f6re skat<span class=\"__5 _384\"></span>t har anv\u00e4nts<span class=\"__5 _384\"></span>. Ka<span class=\"__5 _384\"></span>ssa<span class=\"__5 _384\"></span>fl\u00f6d<span class=\"__5 _384\"></span>ena ba<span class=\"__5 _384\"></span>seras p<span class=\"__5 _384\"></span>\u00e5 H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cern<span class=\"__5 _384\"></span>ens aff\u00e4<span class=\"__5 _384\"></span>rsp<span class=\"__5 _384\"></span>lan. T<span class=\"__5 _384\"></span>ill<span class=\"__5 _384\"></span>v\u00e4xt<span class=\"__5 _384\"></span>takten o<span class=\"__5 _384\"></span>m 2 proc<span class=\"__5 _384\"></span>ent (<span class=\"__5 _384\"></span>2) ba<span class=\"__5 _384\"></span>seras p<span class=\"__5 _384\"></span>\u00e5 H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cern<span class=\"__5 _384\"></span>ens bed\u00f6mning av<span class=\"__5 _385\"></span> verksamhe<span class=\"__5 _385\"></span>tens m\u00f6jl<span class=\"__5 _385\"></span>ighet<span class=\"__5 _385\"></span>er och risker<span class=\"__5 _387\"></span>. Disk<span class=\"__5 _385\"></span>onter<span class=\"__5 _385\"></span>ings<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>r\u00e4ntan ba<span class=\"__5 _384\"></span>seras p<span class=\"__5 _384\"></span>\u00e5 en ge<span class=\"__5 _384\"></span>nom<span class=\"__5 _384\"></span>snittl<span class=\"__5 _384\"></span>igt v\u00e4g<span class=\"__5 _384\"></span>d kapital<span class=\"__5 _384\"></span>kostnad<span class=\"__5 _384\"></span>, som b<span class=\"__5 _384\"></span>ed<span class=\"__5 _384\"></span>\u00f6ms vara i ni<span class=\"__5 _384\"></span>v\u00e5 med ex<span class=\"__5 _384\"></span>terna k<span class=\"__5 _384\"></span>rav som m<span class=\"__5 _384\"></span>arkn<span class=\"__5 _384\"></span>aden s<span class=\"__5 _384\"></span>t\u00e4lle<span class=\"__5 _384\"></span>r p\u00e5 lik<span class=\"__5 _384\"></span>nand<span class=\"__5 _384\"></span>e f\u00f6retag. \u00c5terv<span class=\"__5 _384\"></span>inni<span class=\"__5 _384\"></span>ngsv\u00e4<span class=\"__5 _384\"></span>rdet av goo<span class=\"__5 _384\"></span>dwi<span class=\"__5 _384\"></span>ll kan oc<span class=\"__5 _384\"></span>ks\u00e5 ba<span class=\"__5 _384\"></span>sera<span class=\"__5 _384\"></span>s p\u00e5 verk<span class=\"__5 _384\"></span>ligt v\u00e4<span class=\"__5 _384\"></span>rde enli<span class=\"__5 _384\"></span>gt sen<span class=\"__5 _384\"></span>aste transa<span class=\"__5 _384\"></span>ktio<span class=\"__5 _384\"></span>n (niv\u00e5 3<span class=\"__5 _384\"></span>) om en tra<span class=\"__5 _384\"></span>nsak<span class=\"__5 _384\"></span>tion ha<span class=\"__5 _384\"></span>r skett i n\u00e4r<span class=\"__5 _384\"></span>tid<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>F\u00f6r good<span class=\"__5 _384\"></span>will h\u00e4nf<span class=\"__5 _385\"></span>\u00f6rlig till f\u00f6rv\u00e4r<span class=\"__5 _384\"></span>vet a<span class=\"__5 _385\"></span>v Fabric Scan<span class=\"__5 _384\"></span>dinavien AB har  <span class=\"__5 _389\"></span>nyttja<span class=\"__5 _384\"></span>ndev\u00e4rd<span class=\"__5 _384\"></span>et ber\u00e4<span class=\"__5 _384\"></span>knats ba<span class=\"__5 _384\"></span>serat p\u00e5 d<span class=\"__5 _384\"></span>iskontera<span class=\"__5 _384\"></span>de kas<span class=\"__5 _384\"></span>safl<span class=\"__5 _384\"></span>\u00f6de<span class=\"__5 _384\"></span>n. F\u00f6<span class=\"__5 _384\"></span>r goodw<span class=\"__5 _384\"></span>ill h\u00e4nf<span class=\"__5 _385\"></span>\u00f6rlig till Sellhelp AB har \u00e5tervinning<span class=\"__5 _384\"></span>sv\u00e4rdet<span class=\"__5 _385\"></span> be<span class=\"__5 _384\"></span>r\u00e4knats t<span class=\"__5 _385\"></span>ill verkligt v\u00e4rde d\u00e4r priset fr<span class=\"__5 _385\"></span>\u00e5n den senaste finansierings<span class=\"__5 _384\"></span>rundan per 29 se<span class=\"__5 _384\"></span>ptembe<span class=\"__5 _384\"></span>r 2023 ha<span class=\"__5 _384\"></span>r anv\u00e4nts so<span class=\"__5 _384\"></span>m v\u00e4rde<span class=\"__5 _384\"></span>rings<span class=\"__5 _384\"></span>teknik<span class=\"__5 _384\"></span>, m<span class=\"__5 _384\"></span>ed ett tran<span class=\"__5 _384\"></span>s-<span class=\"__5 _e5_1\"> </span>akti<span class=\"__5 _384\"></span>onsp<span class=\"__5 _384\"></span>ris m<span class=\"__5 _384\"></span>otsvaran<span class=\"__5 _384\"></span>de SE<span class=\"__5 _384\"></span>K 9 078 per a<span class=\"__5 _384\"></span>ktie. F<span class=\"__5 _384\"></span>\u00f6r r\u00e4ken<span class=\"__5 _384\"></span>skap<span class=\"__5 _384\"></span>s\u00e5ret 202<span class=\"__5 _384\"></span>3 har inge<span class=\"__5 _385\"></span>t nedskrivningsbehov iden<span class=\"__5 _385\"></span>tifiera<span class=\"__5 _385\"></span>ts f\u00f6r<span class=\"__5 _385\"></span> goodwil<span class=\"__5 _e5_1\"> </span>Vid redovisning av immateriella t<span class=\"__5 _385\"></span>illg\u00e5ngar till\u00e4mpas IA<span class=\"__5 _384\"></span>S 38 Immateriella tillg\u00e5ngar<span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>Immateriella tillg\u00e5ngar med begr\u00e4nsad livsl\u00e4ng<span class=\"__5 _384\"></span>d r<span class=\"__5 _385\"></span>ed<span class=\"__5 _384\"></span>ovisas till anskaff<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>ning<span class=\"__5 _384\"></span>sv\u00e4rde m<span class=\"__5 _384\"></span>ed avdra<span class=\"__5 _384\"></span>g f\u00f6r acku<span class=\"__5 _384\"></span>mule<span class=\"__5 _384\"></span>rade av<span class=\"__5 _384\"></span>skr<span class=\"__5 _384\"></span>ivni<span class=\"__5 _384\"></span>ngar o<span class=\"__5 _384\"></span>ch eventu<span class=\"__5 _384\"></span>ella ackumulerade neds<span class=\"__5 _384\"></span>krivningar<span class=\"__5 _e5_1\"> </span><span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>Go<span class=\"__5 _384\"></span>odw<span class=\"__5 _384\"></span>ill utg\u00f6r<span class=\"__5 _384\"></span>s av det be<span class=\"__5 _384\"></span>lopp v<span class=\"__5 _384\"></span>arme<span class=\"__5 _384\"></span>d ansk<span class=\"__5 _384\"></span>affn<span class=\"__5 _384\"></span>ingsv<span class=\"__5 _384\"></span>\u00e4rdet f\u00f6r dot<span class=\"__5 _384\"></span>ter-<span class=\"__5 _e5_1\"> </span>bolagsak<span class=\"__5 _384\"></span>tierna \u00f6v<span class=\"__5 _385\"></span>erstige<span class=\"__5 _384\"></span>r det<span class=\"__5 _385\"></span> vid f\u00f6r<span class=\"__5 _384\"></span>v\u00e4rvstillf\u00e4llet ber\u00e4knade v\u00e4rdet av ide<span class=\"__5 _384\"></span>ntifier<span class=\"__5 _384\"></span>bara net<span class=\"__5 _384\"></span>totillg\u00e5ng<span class=\"__5 _384\"></span>ar i det f\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>va<span class=\"__5 _384\"></span>de f\u00f6retaget<span class=\"__5 _384\"></span>. Goo<span class=\"__5 _384\"></span>dwi<span class=\"__5 _384\"></span>ll vid f\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>v av dotter<span class=\"__5 _384\"></span>bol<span class=\"__5 _384\"></span>ag redov<span class=\"__5 _384\"></span>isas s<span class=\"__5 _384\"></span>om im<span class=\"__5 _384\"></span>materiel<span class=\"__5 _384\"></span>la tillg<span class=\"__5 _384\"></span>\u00e5ngar. Eventuell ned<span class=\"__5 _384\"></span>sk<span class=\"__5 _384\"></span>rivn<span class=\"__5 _384\"></span>ing red<span class=\"__5 _384\"></span>ovis<span class=\"__5 _384\"></span>as i result<span class=\"__5 _384\"></span>atr\u00e4knin<span class=\"__5 _384\"></span>gen<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>Vid redovisning av mat<span class=\"__5 _385\"></span>eriella anl\u00e4gg<span class=\"__5 _384\"></span>ningstillg\u00e5ngar till\u00e4mpas IAS 16 Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>Utgifter f<span class=\"__5 _385\"></span>\u00f6r materiella anl\u00e4ggningstillg\u00e5ngar redovisas i balansr\u00e4kningen om det \u00e4r s<span class=\"__5 _384\"></span>anno<span class=\"__5 _384\"></span>lik<span class=\"__5 _384\"></span>t att framtida e<span class=\"__5 _384\"></span>konom<span class=\"__5 _384\"></span>iska f\u00f6<span class=\"__5 _384\"></span>rdela<span class=\"__5 _384\"></span>r f\u00f6rkn<span class=\"__5 _384\"></span>ippa<span class=\"__5 _384\"></span>de me<span class=\"__5 _384\"></span>d tillg\u00e5ngen kommer f\u00f6re<span class=\"__5 _385\"></span>taget till del och tillg\u00e5ngens anskaffningsv\u00e4rde kan b<span class=\"__5 _384\"></span>er\u00e4k<span class=\"__5 _384\"></span>nas p\u00e5 ett ti<span class=\"__5 _384\"></span>llf\u00f6rl<span class=\"__5 _384\"></span>itligt s\u00e4t<span class=\"__5 _384\"></span>t. \u00d6<span class=\"__5 _384\"></span>vrig<span class=\"__5 _384\"></span>a utgifter s<span class=\"__5 _384\"></span>amt utgifter f\u00f6<span class=\"__5 _384\"></span>r l\u00f6p<span class=\"__5 _384\"></span>ande u<span class=\"__5 _384\"></span>nder<span class=\"__5 _384\"></span>h\u00e5ll o<span class=\"__5 _384\"></span>ch repa<span class=\"__5 _384\"></span>ratione<span class=\"__5 _384\"></span>r redov<span class=\"__5 _384\"></span>isas s<span class=\"__5 _384\"></span>om kostna<span class=\"__5 _384\"></span>d i den p<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>d de uppkommer<span class=\"__5 _385\"></span>. Materiella anl\u00e4ggningstillg\u00e5ngar redovisas till anskaff<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>ning<span class=\"__5 _384\"></span>sv\u00e4rde m<span class=\"__5 _384\"></span>ed avdra<span class=\"__5 _384\"></span>g f\u00f6r acku<span class=\"__5 _384\"></span>mule<span class=\"__5 _384\"></span>rade av<span class=\"__5 _384\"></span>skr<span class=\"__5 _384\"></span>ivni<span class=\"__5 _384\"></span>ngar o<span class=\"__5 _384\"></span>ch eventu<span class=\"__5 _384\"></span>ella ackumulerade neds<span class=\"__5 _384\"></span>krivningar<span class=\"__5 _e5_1\"> </span>Vid redovisning av leasing till\u00e4mpas IFR<span class=\"__5 _384\"></span>S 16 Leasingavtal<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>Leasingavtale<span class=\"__5 _384\"></span>n r<span class=\"__5 _385\"></span>ed<span class=\"__5 _384\"></span>ovisas som en nyttjander\u00e4ttstillg\u00e5ng samt en leasing-<span class=\"__5 _e5_1\"> </span>skul<span class=\"__5 _384\"></span>d base<span class=\"__5 _384\"></span>rat p\u00e5 nuv<span class=\"__5 _384\"></span>\u00e4rdet av alla f<span class=\"__5 _384\"></span>ramtida le<span class=\"__5 _384\"></span>asin<span class=\"__5 _384\"></span>gavgif<span class=\"__5 _384\"></span>ter fram till d<span class=\"__5 _384\"></span>ess leas<span class=\"__5 _384\"></span>ingav<span class=\"__5 _384\"></span>tal<span class=\"__5 _384\"></span>et l\u00f6p<span class=\"__5 _384\"></span>er ut. M<span class=\"__5 _384\"></span>ajor<span class=\"__5 _384\"></span>itet<span class=\"__5 _385\"></span>e<span class=\"__5 _384\"></span>n av de kontrakt s<span class=\"__5 _384\"></span>om H&amp;M<span class=\"__5 _384\"></span>-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rnen kla<span class=\"__5 _384\"></span>ssi<span class=\"__5 _384\"></span>fice<span class=\"__5 _384\"></span>rar so<span class=\"__5 _384\"></span>m leas<span class=\"__5 _384\"></span>ingav<span class=\"__5 _384\"></span>tal avs<span class=\"__5 _384\"></span>er hyra av b<span class=\"__5 _384\"></span>utikslo<span class=\"__5 _384\"></span>kal<span class=\"__5 _384\"></span>er d\u00e4r e<span class=\"__5 _384\"></span>gen  <span class=\"__5 _389\"></span>verk<span class=\"__5 _385\"></span>samhet bedrivs. \u00c4<span class=\"__5 _385\"></span>ven k<span class=\"__5 _385\"></span>ontor<span class=\"__5 _385\"></span> och lagerlokaler f<span class=\"__5 _385\"></span>\u00f6r koncernens<span class=\"__5 _385\"></span> eget bruk klass<span class=\"__5 _384\"></span>ificeras som leasingav<span class=\"__5 _384\"></span>tal. Leasingskulden v\u00e4rderas initialt t<span class=\"__5 _385\"></span>ill nuv\u00e4<span class=\"__5 _384\"></span>rdet av de framti<span class=\"__5 _384\"></span>da leas<span class=\"__5 _384\"></span>ingavg<span class=\"__5 _384\"></span>ifter di<span class=\"__5 _384\"></span>skonterad<span class=\"__5 _384\"></span>e med d<span class=\"__5 _384\"></span>en imp<span class=\"__5 _384\"></span>licit<span class=\"__5 _384\"></span>a r\u00e4ntan o<span class=\"__5 _384\"></span>ch i efter<span class=\"__5 _384\"></span>f\u00f6lj<span class=\"__5 _384\"></span>ande p<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>d gen<span class=\"__5 _384\"></span>om att s<span class=\"__5 _384\"></span>kulde<span class=\"__5 _384\"></span>n \u00f6ka<span class=\"__5 _384\"></span>s f\u00f6r att \u00e5ter-<span class=\"__5 _e5_1\"> </span>sp<span class=\"__5 _384\"></span>egla ef<span class=\"__5 _384\"></span>fekte<span class=\"__5 _384\"></span>n av r\u00e4nta samt red<span class=\"__5 _384\"></span>uce<span class=\"__5 _384\"></span>ras f\u00f6r att \u00e5ters<span class=\"__5 _384\"></span>pe<span class=\"__5 _384\"></span>gla ef<span class=\"__5 _384\"></span>fekten av erlagda leasingavgifter<span class=\"__5 _385\"></span>. Nyttjande<span class=\"__5 _384\"></span>r\u00e4ttst<span class=\"__5 _385\"></span>illg\u00e5ng<span class=\"__5 _384\"></span>en redovisas initi<span class=\"__5 _385\"></span>alt till v\u00e4rdet av le<span class=\"__5 _384\"></span>asin<span class=\"__5 _384\"></span>gskul<span class=\"__5 _384\"></span>den o<span class=\"__5 _384\"></span>ch i ef<span class=\"__5 _384\"></span>terf\u00f6l<span class=\"__5 _384\"></span>jande p<span class=\"__5 _384\"></span>eri<span class=\"__5 _384\"></span>od till an<span class=\"__5 _384\"></span>skaf<span class=\"__5 _384\"></span>fnin<span class=\"__5 _384\"></span>gs<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>v\u00e4rde m<span class=\"__5 _384\"></span>inus avs<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>vnin<span class=\"__5 _384\"></span>gar \u00f6ver l<span class=\"__5 _384\"></span>easi<span class=\"__5 _384\"></span>ng pe<span class=\"__5 _384\"></span>riod o<span class=\"__5 _384\"></span>ch eventu<span class=\"__5 _384\"></span>ella n<span class=\"__5 _384\"></span>eds<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>v-<span class=\"__5 _e5_1\"> </span>ning<span class=\"__5 _384\"></span>ar<span class=\"__5 _e5_1\"> </span><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs16_6\">Upps<span class=\"__6 _485\"></span>kattningar g\u00f6rs f\u00f6r a<span class=\"__6 _484\"></span>tt v\u00e4rdera varulagre<span class=\"__6 _484\"></span>t till<span class=\"__6 _484\"></span> nettof<span class=\"__6 _484\"></span>\u00f6rs\u00e4ljnings<span class=\"__6 _485\"></span><span class=\"ls2_6 ws2_6\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls6_6 ws5_6 gs17_6\">v\u00e4r<span class=\"__6 _484\"></span>de f<span class=\"__6 _484\"></span>\u00f6r<span class=\"__6 _484\"></span> att<span class=\"__6 _484\"></span> bed\u00f6ma<span class=\"__6 _484\"></span> eve<span class=\"__6 _484\"></span>nt<span class=\"__6 _484\"></span>uell<span class=\"__6 _484\"></span>t nedskri<span class=\"__6 _484\"></span>vningsbeh<span class=\"__6 _484\"></span>ov<span class=\"__6 _484\"></span>.<span class=\"__6 _484\"></span> Nedskrivnin<span class=\"__6 _484\"></span>gar<span class=\"__6 _484\"></span> </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs18_6\">me<span class=\"__6 _485\"></span>d betyd<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>e bel<span class=\"__6 _485\"></span>opp s<span class=\"__6 _485\"></span>ker s\u00e4<span class=\"__6 _485\"></span>llan o<span class=\"__6 _485\"></span>ch in<span class=\"__6 _485\"></span>ga v\u00e4s<span class=\"__6 _485\"></span>entliga n<span class=\"__6 _485\"></span>eds<span class=\"__6 _485\"></span>kr<span class=\"__6 _485\"></span>iv<span class=\"__6 _485\"></span>ninga<span class=\"__6 _485\"></span>r </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls5_6 ws4_6 gs19_6\">har sk<span class=\"__6 _484\"></span>ett<span class=\"__6 _484\"></span> under inne<span class=\"__6 _484\"></span>varande<span class=\"__6 _484\"></span> eller f<span class=\"__6 _484\"></span>\u00f6reg\u00e5<span class=\"__6 _484\"></span>ende r\u00e4k<span class=\"__6 _484\"></span>enskaps\u00e5r<span class=\"__6 _487\"></span>. Enda<span class=\"__6 _484\"></span>st </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs1a_6\">en obetydlig del av varulagr<span class=\"__6 _484\"></span>et v\u00e4r<span class=\"__6 _484\"></span>deras till nett<span class=\"__6 _484\"></span>of\u00f6rs\u00e4ljningsv\u00e4rde. Ingen </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs1b_5\">v\u00e4se<span class=\"__6 _485\"></span>ntlig ink<span class=\"__6 _485\"></span>urans b<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>\u00f6ms f\u00f6<span class=\"__6 _485\"></span>religg<span class=\"__6 _485\"></span>a i varu<span class=\"__6 _485\"></span>lagret<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>. Upp<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>attnin<span class=\"__6 _485\"></span>gar oc<span class=\"__6 _485\"></span>h </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs1c_5\">antaga<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>n utifr\u00e5n hi<span class=\"__6 _485\"></span>storis<span class=\"__6 _485\"></span>ka data g<span class=\"__6 _485\"></span>\u00f6rs o<span class=\"__6 _485\"></span>cks<span class=\"__6 _485\"></span>\u00e5 f\u00f6r att fas<span class=\"__6 _485\"></span>tst\u00e4l<span class=\"__6 _485\"></span>la framtid<span class=\"__6 _485\"></span>a </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs1d_4\">returer<span class=\"__6 _484\"></span>. H&amp;M<span class=\"__6 _485\"></span>-kon<span class=\"__6 _485\"></span>cer<span class=\"__6 _485\"></span>nen<span class=\"__6 _485\"></span>s rese<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>v h\u00e4nf\u00f6r<span class=\"__6 _485\"></span>bar till ku<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>rs returr\u00e4t<span class=\"__6 _485\"></span>t har </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs1e_4\">inte p\u00e5verk<span class=\"__6 _485\"></span>at varula<span class=\"__6 _485\"></span>gret me<span class=\"__6 _485\"></span>d ett v\u00e4s<span class=\"__6 _485\"></span>entligt b<span class=\"__6 _485\"></span>el<span class=\"__6 _485\"></span>opp<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "Vi<span class=\"__4 _299\"></span>d upp<span class=\"__4 _299\"></span>skat<span class=\"__4 _299\"></span>tnin<span class=\"__4 _299\"></span>g av framtida k<span class=\"__4 _299\"></span>as<span class=\"__4 _299\"></span>safl<span class=\"__4 _299\"></span>\u00f6d<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>, s\u00e5s<span class=\"__4 _299\"></span>om f\u00f6<span class=\"__4 _299\"></span>r ned<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>ri<span class=\"__4 _299\"></span>vni<span class=\"__4 _299\"></span>ngs<span class=\"__4 _299\"></span> pr\u00f6vn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>, g\u00f6<span class=\"__4 _299\"></span>rs b<span class=\"__4 _299\"></span>ed<span class=\"__4 _299\"></span>\u00f6mn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar oc<span class=\"__4 _299\"></span>h antaga<span class=\"__4 _299\"></span>nde<span class=\"__4 _299\"></span>n so<span class=\"__4 _299\"></span>m inte \u00e4r kopp<span class=\"__4 _299\"></span>lad<span class=\"__4 _299\"></span>e till sc<span class=\"__4 _299\"></span>enar<span class=\"__4 _299\"></span>ier<span class=\"__4 _299\"></span>na so<span class=\"__4 _299\"></span>m be<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>ri<span class=\"__4 _299\"></span>vs i TCF<span class=\"__4 _299\"></span>D<span class=\"__4 _299\"></span>-a<span class=\"__4 _299\"></span>nalys<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>, ef<span class=\"__4 _299\"></span>terso<span class=\"__4 _299\"></span>m data s<span class=\"__4 _299\"></span>om de<span class=\"__4 _299\"></span>ss<span class=\"__4 _299\"></span>a sc<span class=\"__4 _299\"></span>enar<span class=\"__4 _299\"></span>ier bygg<span class=\"__4 _299\"></span>er p<span class=\"__4 _299\"></span>\u00e5 \u00e4r be<span class=\"__4 _299\"></span>h\u00e4f<span class=\"__4 _299\"></span>tad m<span class=\"__4 _299\"></span>ed en h<span class=\"__4 _299\"></span>\u00f6g g<span class=\"__4 _299\"></span>rad av os<span class=\"__4 _299\"></span>\u00e4kerh<span class=\"__4 _299\"></span>et.<span class=\"__4 _300\"> </span><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls13_4 ws3_4 gs20_2\">De k\u00e4llor till os\u00e4kerhet i<span class=\"__4 _298\"></span> uppskattningar och be<span class=\"__4 _299\"></span>d\u00f6mningar vid till\u00e4mpning </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls4_4 ws4_4 gs21_2\">av r<span class=\"__4 _298\"></span>edovisningspri<span class=\"__4 _298\"></span>nciperna som h<span class=\"__4 _298\"></span>ar iden<span class=\"__4 _298\"></span>tifiera<span class=\"__4 _298\"></span>ts<span class=\"__4 _298\"></span> av H<span class=\"__4 _298\"></span>&amp;M-koncernen </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs22_2\">h\u00e4nf\u00f6rs till<span class=\"__4 _298\"></span> v\u00e4rdering av v<span class=\"__4 _298\"></span>arulager<span class=\"__4 _298\"></span>, balanserade utveck<span class=\"__4 _299\"></span>lingsutgifter<span class=\"__4 _297\"></span>, </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs23_2\"> <span class=\"__4 _301\"></span>nedsk<span class=\"__4 _299\"></span>rivnings<span class=\"__4 _299\"></span>pr\u00f6vningar av anl\u00e4ggningstillg\u00e5ngar<span class=\"__4 _298\"></span>,<span class=\"__4 _298\"></span> fastst\u00e4llande av<span class=\"__4 _298\"></span> </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs24_2\"> <span class=\"__4 _301\"></span>leasingpe<span class=\"__4 _299\"></span>riod och l\u00e5ner\u00e4nta som ing\u00e5r i ber\u00e4kningarna av n<span class=\"__4 _298\"></span>yt<span class=\"__4 _299\"></span>tjande<span class=\"ls1_4 ws1_4\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs25_2\">r\u00e4ttstillg\u00e5ngar och r\u00e4nt<span class=\"__4 _298\"></span>eb\u00e4rande skulder h\u00e4nf\u00f6rliga till<span class=\"__4 _298\"></span> leasingavtal<span class=\"__4 _299\"></span>, </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs26_2\">be<span class=\"__4 _299\"></span>r\u00e4kn<span class=\"__4 _299\"></span>ing av av<span class=\"__4 _299\"></span>s\u00e4ttn<span class=\"__4 _299\"></span>inga<span class=\"__4 _299\"></span>r samt v\u00e4<span class=\"__4 _299\"></span>rder<span class=\"__4 _299\"></span>ing av ak<span class=\"__4 _299\"></span>tue<span class=\"__4 _299\"></span>ll oc<span class=\"__4 _299\"></span>h up<span class=\"__4 _299\"></span>psk<span class=\"__4 _299\"></span>juten </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs27_2\">skat<span class=\"__4 _299\"></span>t. S<span class=\"__4 _299\"></span>e y<span class=\"__4 _299\"></span>tter<span class=\"__4 _299\"></span>liga<span class=\"__4 _299\"></span>re bes<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>riv<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gar av os<span class=\"__4 _299\"></span>\u00e4kerh<span class=\"__4 _299\"></span>eten i upp<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>attnin<span class=\"__4 _299\"></span>gar </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs28_2\">oc<span class=\"__4 _299\"></span>h be<span class=\"__4 _299\"></span>d\u00f6m<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gar i noter<span class=\"__4 _299\"></span>na 10<span class=\"__4 _299\"></span>, 12, 17<span class=\"__4 _298\"></span>, 18 oc<span class=\"__4 _299\"></span>h 23<span class=\"__4 _299\"></span>. </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs3a_2\">Redovisat v\u00e4rde av<span class=\"__5 _385\"></span> anl\u00e4ggning<span class=\"__5 _384\"></span>stillg\u00e5ngar pr\u00f6v<span class=\"__5 _385\"></span>as om indikation p\u00e5 </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 lsf_5 ws10_5 gs3b_2\"> <span class=\"__5 _389\"></span>nedskrivningsbehov f<span class=\"__5 _385\"></span>\u00f6religger<span class=\"__5 _387\"></span>. Om t<span class=\"__5 _385\"></span>illg\u00e5ngens eller<span class=\"__5 _385\"></span> den kassagenere<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 lsf_5 ws10_5 gs3c_2\">rande enhe<span class=\"__5 _385\"></span>tens<span class=\"__5 _385\"></span> redovisade v<span class=\"__5 _385\"></span>\u00e4rde, f<span class=\"__5 _385\"></span>\u00f6r vilken<span class=\"__5 _385\"></span> det f<span class=\"__5 _385\"></span>\u00f6religger en<span class=\"__5 _385\"></span> indikat<span class=\"__5 _385\"></span>ion </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 lsf_5 ws10_5 gs3d_2\">p\u00e5 nedskrivningsbehov<span class=\"__5 _385\"></span>, \u00f6v<span class=\"__5 _385\"></span>erstiger \u00e5<span class=\"__5 _385\"></span>tervinningsv\u00e4r<span class=\"__5 _385\"></span>det (de<span class=\"__5 _385\"></span>t h\u00f6gsta a<span class=\"__5 _385\"></span>v </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls3_5 ws3_5 gs3e_2\">nett<span class=\"__5 _385\"></span>of\u00f6r<span class=\"__5 _385\"></span>s\u00e4ljningsv\u00e4<span class=\"__5 _385\"></span>rdet<span class=\"__5 _385\"></span> och nyttjande<span class=\"__5 _385\"></span>v\u00e4rde<span class=\"__5 _385\"></span>t), reduceras<span class=\"__5 _385\"></span> det r<span class=\"__5 _385\"></span>edovisade </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 lsf_5 ws10_5 gs3f_2\">v\u00e4rde<span class=\"__5 _385\"></span>t til<span class=\"__5 _385\"></span>l tillg\u00e5ngens<span class=\"__5 _385\"></span> eller den kassagener<span class=\"__5 _385\"></span>erade enhe<span class=\"__5 _385\"></span>tens \u00e5<span class=\"__5 _385\"></span>tervinnings<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs40_2\">v\u00e4rde<span class=\"__5 _384\"></span>. Eventuel<span class=\"__5 _384\"></span>l ned<span class=\"__5 _384\"></span>skr<span class=\"__5 _384\"></span>ivni<span class=\"__5 _384\"></span>ng redov<span class=\"__5 _384\"></span>isa<span class=\"__5 _384\"></span>s i resultatr\u00e4k<span class=\"__5 _384\"></span>nin<span class=\"__5 _384\"></span>gen so<span class=\"__5 _384\"></span>m huv<span class=\"__5 _384\"></span>ud<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs41_2\">sakligen f\u00f6rs\u00e4ljnings<span class=\"__5 _384\"></span>kostnader<span class=\"__5 _387\"></span>. Upp<span class=\"__5 _384\"></span>skattningen av \u00e5<span class=\"__5 _385\"></span>terv<span class=\"__5 _384\"></span>inningsv\u00e4rdet </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs42_2\">\u00e4r f\u00f6rk<span class=\"__5 _384\"></span>nipp<span class=\"__5 _384\"></span>ad me<span class=\"__5 _384\"></span>d antagan<span class=\"__5 _384\"></span>den k<span class=\"__5 _384\"></span>ring fr<span class=\"__5 _384\"></span>amtida kas<span class=\"__5 _384\"></span>safl<span class=\"__5 _384\"></span>\u00f6d<span class=\"__5 _384\"></span>en oc<span class=\"__5 _384\"></span>h d\u00e4rme<span class=\"__5 _384\"></span>d </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 lsf_5 ws10_5 gs43_2\">en viss os\u00e4k<span class=\"__5 _385\"></span>erhet.<span class=\"__5 _e5_1\"> </span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls17_5 ws10_5 gs44_2\">Den generel<span class=\"__5 _385\"></span>la utg<span class=\"__5 _385\"></span>\u00e5ngspunkten \u00e4<span class=\"__5 _385\"></span>r att en<span class=\"__5 _385\"></span> kassagenererande enhe<span class=\"__5 _385\"></span>t best\u00e5r </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs45_2\">av en gr<span class=\"__5 _384\"></span>uppe<span class=\"__5 _384\"></span>ring av b<span class=\"__5 _384\"></span>utiker<span class=\"__5 _385\"></span>, bas<span class=\"__5 _384\"></span>erat p\u00e5 e<span class=\"__5 _384\"></span>n betyda<span class=\"__5 _384\"></span>nde gr<span class=\"__5 _384\"></span>ad av int\u00e4kt<span class=\"__5 _384\"></span>s-<span class=\"__5 _e5_1\"> </span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls3_5 ws3_5 gs46_2\">substi<span class=\"__5 _385\"></span>tuti<span class=\"__5 _385\"></span>on inklusive<span class=\"__5 _385\"></span> en andel a<span class=\"__5 _385\"></span>v online<span class=\"__5 _385\"></span>f\u00f6rs\u00e4ljni<span class=\"__5 _385\"></span>ngen, som bed\u00f6ms f<span class=\"__5 _385\"></span>\u00f6r </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 lsf_5 ws10_5 gs47_2\">nedskrivningsindika<span class=\"__5 _385\"></span>torer<span class=\"__5 _387\"></span>. Met<span class=\"__5 _385\"></span>oden i hur<span class=\"__5 _385\"></span> en kassagenererande<span class=\"__5 _385\"></span> enhet </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs48_2\">fastst\u00e4lls baseras p\u00e5 den \u00f6kade omni-<span class=\"__5 _384\"></span>n\u00e4r<span class=\"__5 _384\"></span>varon<span class=\"__5 _385\"></span> oc<span class=\"__5 _384\"></span>h kundupplevelsen till </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs49_2\">den g<span class=\"__5 _384\"></span>eme<span class=\"__5 _384\"></span>nsam<span class=\"__5 _384\"></span>ma kund<span class=\"__5 _384\"></span>base<span class=\"__5 _384\"></span>n och re<span class=\"__5 _384\"></span>sulteran<span class=\"__5 _384\"></span>de bet<span class=\"__5 _384\"></span>ydand<span class=\"__5 _384\"></span>e grad av </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs4a_2\">int\u00e4ktssubstitution mellan buti<span class=\"__5 _385\"></span>ks<span class=\"__5 _384\"></span>- och onlinef\u00f6rs\u00e4ljningskanale<span class=\"__5 _384\"></span>rna lik<span class=\"__5 _385\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs4b_2\">som i<span class=\"__5 _384\"></span>nom v<span class=\"__5 _384\"></span>iss<span class=\"__5 _384\"></span>a grup<span class=\"__5 _384\"></span>per<span class=\"__5 _384\"></span>ingar av b<span class=\"__5 _384\"></span>utiker<span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span></div>V<span class=\"__5 _384\"></span>id ber<span class=\"__5 _384\"></span>\u00e4kni<span class=\"__5 _384\"></span>ng av nyt<span class=\"__5 _384\"></span>tjande<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>v\u00e4r<span class=\"__5 _385\"></span>det av<span class=\"__5 _385\"></span> goodwill g\u00f6rs a<span class=\"__5 _385\"></span>ntaganden<span class=\"__5 _385\"></span> kring disk<span class=\"__5 _385\"></span>ont<span class=\"__5 _385\"></span>erade kassafl\u00f6den<span class=\"__5 _385\"></span> enli<span class=\"__5 _384\"></span>gt prog<span class=\"__5 _384\"></span>nose<span class=\"__5 _384\"></span>r f\u00f6r de kom<span class=\"__5 _384\"></span>mand<span class=\"__5 _384\"></span>e fem \u00e5ren me<span class=\"__5 _384\"></span>d en \u00e5r<span class=\"__5 _384\"></span>lig till<span class=\"__5 _384\"></span>v\u00e4xt<span class=\"__5 _384\"></span>takt p<span class=\"__5 _384\"></span>\u00e5 2 proc<span class=\"__5 _384\"></span>ent (<span class=\"__5 _384\"></span>2) ef<span class=\"__5 _384\"></span>terf\u00f6l<span class=\"__5 _384\"></span>jand<span class=\"__5 _384\"></span>e \u00e5r<span class=\"__5 _385\"></span>. En dis<span class=\"__5 _384\"></span>konterings<span class=\"__5 _384\"></span>r\u00e4nta om 11<span class=\"__5 _384\"></span>,5 p<span class=\"__5 _384\"></span>rocent (11,<span class=\"__5 _384\"></span>5) f\u00f6re skat<span class=\"__5 _384\"></span>t har anv\u00e4nts<span class=\"__5 _384\"></span>. Ka<span class=\"__5 _384\"></span>ssa<span class=\"__5 _384\"></span>fl\u00f6d<span class=\"__5 _384\"></span>ena ba<span class=\"__5 _384\"></span>seras p<span class=\"__5 _384\"></span>\u00e5 H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cern<span class=\"__5 _384\"></span>ens aff\u00e4<span class=\"__5 _384\"></span>rsp<span class=\"__5 _384\"></span>lan. T<span class=\"__5 _384\"></span>ill<span class=\"__5 _384\"></span>v\u00e4xt<span class=\"__5 _384\"></span>takten o<span class=\"__5 _384\"></span>m 2 proc<span class=\"__5 _384\"></span>ent (<span class=\"__5 _384\"></span>2) ba<span class=\"__5 _384\"></span>seras p<span class=\"__5 _384\"></span>\u00e5 H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cern<span class=\"__5 _384\"></span>ens bed\u00f6mning av<span class=\"__5 _385\"></span> verksamhe<span class=\"__5 _385\"></span>tens m\u00f6jl<span class=\"__5 _385\"></span>ighet<span class=\"__5 _385\"></span>er och risker<span class=\"__5 _387\"></span>. Disk<span class=\"__5 _385\"></span>onter<span class=\"__5 _385\"></span>ings<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>r\u00e4ntan ba<span class=\"__5 _384\"></span>seras p<span class=\"__5 _384\"></span>\u00e5 en ge<span class=\"__5 _384\"></span>nom<span class=\"__5 _384\"></span>snittl<span class=\"__5 _384\"></span>igt v\u00e4g<span class=\"__5 _384\"></span>d kapital<span class=\"__5 _384\"></span>kostnad<span class=\"__5 _384\"></span>, som b<span class=\"__5 _384\"></span>ed<span class=\"__5 _384\"></span>\u00f6ms vara i ni<span class=\"__5 _384\"></span>v\u00e5 med ex<span class=\"__5 _384\"></span>terna k<span class=\"__5 _384\"></span>rav som m<span class=\"__5 _384\"></span>arkn<span class=\"__5 _384\"></span>aden s<span class=\"__5 _384\"></span>t\u00e4lle<span class=\"__5 _384\"></span>r p\u00e5 lik<span class=\"__5 _384\"></span>nand<span class=\"__5 _384\"></span>e f\u00f6retag. H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cer<span class=\"__5 _384\"></span>nen har g<span class=\"__5 _384\"></span>jor<span class=\"__5 _384\"></span>t en b<span class=\"__5 _384\"></span>ed\u00f6<span class=\"__5 _384\"></span>mning av s<span class=\"__5 _384\"></span>anno<span class=\"__5 _384\"></span>likt ut<span class=\"__5 _384\"></span>fall o<span class=\"__5 _384\"></span>ch res<span class=\"__5 _384\"></span>er-<span class=\"__5 _e5_1\"> </span>verat de<span class=\"__5 _384\"></span>nna sk<span class=\"__5 _384\"></span>attekostna<span class=\"__5 _384\"></span>d. Per b<span class=\"__5 _384\"></span>alans<span class=\"__5 _384\"></span>dage<span class=\"__5 _384\"></span>n upp<span class=\"__5 _384\"></span>g\u00e5r de<span class=\"__5 _384\"></span>nna res<span class=\"__5 _384\"></span>er<span class=\"__5 _384\"></span>v to<span class=\"__5 _385\"></span>talt till MSEK 322 (183)<span class=\"__5 _384\"></span>. I denna bed\u00f6mning har h\u00e4nsyn bland annat tagits till<span class=\"__5 _385\"></span> om dubb<span class=\"__5 _384\"></span>elbeskattningsav<span class=\"__5 _384\"></span>tal f<span class=\"__5 _385\"></span>\u00f6religger oc<span class=\"__5 _384\"></span>h om skillnad i skatte-<span class=\"__5 _e5_1\"> </span>sats mellan l\u00e4nder f\u00f6religger<span class=\"__5 _387\"></span>. Det faktiska utfallet kan skilja sig fr\u00e5n den f\u00f6rv\u00e4ntade utg\u00e5ngen och p\u00e5verka fram<span class=\"__5 _385\"></span>tida finansiella rappor<span class=\"__5 _384\"></span>ter<span class=\"__5 _e5_1\"> </span>T<span class=\"__5 _384\"></span>ill\u00e4mpningen av standarden har kr\u00e4vt bed\u00f6mningar oc<span class=\"__5 _384\"></span>h antaganden, s\u00e5 som fastst\u00e4llande av leasingperiod oc<span class=\"__5 _384\"></span>h l\u00e5ner\u00e4nt<span class=\"__5 _385\"></span>a. Det antag<span class=\"__5 _384\"></span>ande s<span class=\"__5 _384\"></span>om har s<span class=\"__5 _384\"></span>t\u00f6rst ef<span class=\"__5 _384\"></span>fekt p\u00e5 v<span class=\"__5 _384\"></span>\u00e4rderi<span class=\"__5 _384\"></span>ng av lea<span class=\"__5 _384\"></span>sing<span class=\"__5 _384\"></span>skuld o<span class=\"__5 _384\"></span>ch nyttjander\u00e4ttstillg\u00e5ngen \u00e4r bed\u00f6m<span class=\"__5 _384\"></span>ningen av leasingperiode<span class=\"__5 _384\"></span>n<span class=\"__5 _e5_1\"> </span>F\u00f6r att un<span class=\"__5 _384\"></span>derl<span class=\"__5 _384\"></span>\u00e4tta be<span class=\"__5 _384\"></span>d\u00f6m<span class=\"__5 _384\"></span>ning av le<span class=\"__5 _384\"></span>asin<span class=\"__5 _384\"></span>gpe<span class=\"__5 _384\"></span>riod<span class=\"__5 _384\"></span>en so<span class=\"__5 _384\"></span>m anv\u00e4nd<span class=\"__5 _384\"></span>s f\u00f6r att ber\u00e4kna leasing<span class=\"__5 _384\"></span>\u00e5tagandet<span class=\"__5 _385\"></span> har antaganden utifr\u00e5n<span class=\"__5 _385\"></span> kontraktstyp gjorts<span class=\"__5 _384\"></span>. Antagandena f\u00f6r fastst\u00e4llande a<span class=\"__5 _385\"></span>v leasingp<span class=\"__5 _384\"></span>eriod f\u00f6r respektive kon<span class=\"__5 _385\"></span>trakts<span class=\"__5 _384\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>ty<span class=\"__5 _384\"></span>p \u00e4r framtag<span class=\"__5 _384\"></span>na utifr\u00e5n b<span class=\"__5 _384\"></span>\u00e4sta m\u00f6j<span class=\"__5 _384\"></span>liga b<span class=\"__5 _384\"></span>ed\u00f6<span class=\"__5 _384\"></span>mnin<span class=\"__5 _384\"></span>g och ba<span class=\"__5 _384\"></span>sera<span class=\"__5 _384\"></span>s p\u00e5  <span class=\"__5 _389\"></span>hist<span class=\"__5 _385\"></span>oriska data samt r\u00e5dande marknadssituat<span class=\"__5 _385\"></span>ion. Leasingp<span class=\"__5 _384\"></span>erioden f\u00f6r butiker b<span class=\"__5 _384\"></span>aser<span class=\"__5 _384\"></span>as p\u00e5 butik<span class=\"__5 _384\"></span>skl<span class=\"__5 _384\"></span>ass o<span class=\"__5 _384\"></span>ch pl<span class=\"__5 _384\"></span>ats. Fl<span class=\"__5 _384\"></span>agsh<span class=\"__5 _384\"></span>ip<span class=\"__5 _384\"></span>-b<span class=\"__5 _384\"></span>utiker i strateg<span class=\"__5 _384\"></span>iska plats<span class=\"__5 _384\"></span>er har e<span class=\"__5 _384\"></span>n leas<span class=\"__5 _384\"></span>ingp<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>d inst\u00e4<span class=\"__5 _384\"></span>lld p\u00e5 s<span class=\"__5 _384\"></span>lutdatumet av le<span class=\"__5 _384\"></span>asin<span class=\"__5 _384\"></span>gav<span class=\"__5 _384\"></span>talet oavs<span class=\"__5 _384\"></span>ett br<span class=\"__5 _384\"></span>y<span class=\"__5 _384\"></span>tklau<span class=\"__5 _384\"></span>sule<span class=\"__5 _384\"></span>r<span class=\"__5 _387\"></span>. F<span class=\"__5 _384\"></span>\u00f6r all<span class=\"__5 _384\"></span>a andra b<span class=\"__5 _384\"></span>utiksk<span class=\"__5 _384\"></span>las<span class=\"__5 _384\"></span>ser a<span class=\"__5 _384\"></span>nv\u00e4nde<span class=\"__5 _384\"></span>r H&amp;M<span class=\"__5 _384\"></span>- koncernen<span class=\"__5 _385\"></span> f\u00f6rsta brytklausulen<span class=\"__5 _385\"></span> oavsett l\u00e4<span class=\"__5 _385\"></span>ngd av lea<span class=\"__5 _385\"></span>singavtal. Butik<span class=\"__5 _385\"></span>er som i<span class=\"__5 _384\"></span>nte \u00e4r flags<span class=\"__5 _384\"></span>hip<span class=\"__5 _384\"></span>-<span class=\"__5 _384\"></span>butiker ha<span class=\"__5 _384\"></span>r en ge<span class=\"__5 _384\"></span>noms<span class=\"__5 _384\"></span>nittl<span class=\"__5 _384\"></span>ig leas<span class=\"__5 _384\"></span>ingp<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>d om 3,<span class=\"__5 _384\"></span>5 \u00e5r<span class=\"__5 _385\"></span>. B<span class=\"__5 _384\"></span>er\u00e4k<span class=\"__5 _384\"></span>ninge<span class=\"__5 _384\"></span>n f\u00f6r lea<span class=\"__5 _384\"></span>sing<span class=\"__5 _384\"></span>peri<span class=\"__5 _384\"></span>ode<span class=\"__5 _384\"></span>n f\u00f6r lage<span class=\"__5 _384\"></span>r oc<span class=\"__5 _384\"></span>h kontor utg\u00e5r fr\u00e5n leasing <span class=\"__5 _d2_1\"></span>avtalet<span class=\"__5 _385\"></span>s l\u00e4ngd. Anta<span class=\"__5 _385\"></span>gandena f\u00f6r<span class=\"__5 _385\"></span> koncernen utv\u00e4r<span class=\"__5 _385\"></span>deras l\u00f6pande<span class=\"__5 _385\"></span> utifr\u00e5n f\u00f6<span class=\"__5 _384\"></span>r\u00e4ndri<span class=\"__5 _384\"></span>ngar in<span class=\"__5 _384\"></span>om bra<span class=\"__5 _384\"></span>nsc<span class=\"__5 _384\"></span>hen<span class=\"__5 _e5_1\"> </span>Upps<span class=\"__6 _485\"></span>kattningar g\u00f6rs f\u00f6r a<span class=\"__6 _484\"></span>tt v\u00e4rdera varulagre<span class=\"__6 _484\"></span>t till<span class=\"__6 _484\"></span> nettof<span class=\"__6 _484\"></span>\u00f6rs\u00e4ljnings<span class=\"__6 _485\"></span><span class=\"ls2_6 ws2_6\"> </span>v\u00e4r<span class=\"__6 _484\"></span>de f<span class=\"__6 _484\"></span>\u00f6r<span class=\"__6 _484\"></span> att<span class=\"__6 _484\"></span> bed\u00f6ma<span class=\"__6 _484\"></span> eve<span class=\"__6 _484\"></span>nt<span class=\"__6 _484\"></span>uell<span class=\"__6 _484\"></span>t nedskri<span class=\"__6 _484\"></span>vningsbeh<span class=\"__6 _484\"></span>ov<span class=\"__6 _484\"></span>.<span class=\"__6 _484\"></span> Nedskrivnin<span class=\"__6 _484\"></span>gar<span class=\"__6 _484\"></span> me<span class=\"__6 _485\"></span>d betyd<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>e bel<span class=\"__6 _485\"></span>opp s<span class=\"__6 _485\"></span>ker s\u00e4<span class=\"__6 _485\"></span>llan o<span class=\"__6 _485\"></span>ch in<span class=\"__6 _485\"></span>ga v\u00e4s<span class=\"__6 _485\"></span>entliga n<span class=\"__6 _485\"></span>eds<span class=\"__6 _485\"></span>kr<span class=\"__6 _485\"></span>iv<span class=\"__6 _485\"></span>ninga<span class=\"__6 _485\"></span>r har sk<span class=\"__6 _484\"></span>ett<span class=\"__6 _484\"></span> under inne<span class=\"__6 _484\"></span>varande<span class=\"__6 _484\"></span> eller f<span class=\"__6 _484\"></span>\u00f6reg\u00e5<span class=\"__6 _484\"></span>ende r\u00e4k<span class=\"__6 _484\"></span>enskaps\u00e5r<span class=\"__6 _487\"></span>. Enda<span class=\"__6 _484\"></span>st en obetydlig del av varulagr<span class=\"__6 _484\"></span>et v\u00e4r<span class=\"__6 _484\"></span>deras till nett<span class=\"__6 _484\"></span>of\u00f6rs\u00e4ljningsv\u00e4rde. Ingen v\u00e4se<span class=\"__6 _485\"></span>ntlig ink<span class=\"__6 _485\"></span>urans b<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>\u00f6ms f\u00f6<span class=\"__6 _485\"></span>religg<span class=\"__6 _485\"></span>a i varu<span class=\"__6 _485\"></span>lagret<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>. Upp<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>attnin<span class=\"__6 _485\"></span>gar oc<span class=\"__6 _485\"></span>h antaga<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>n utifr\u00e5n hi<span class=\"__6 _485\"></span>storis<span class=\"__6 _485\"></span>ka data g<span class=\"__6 _485\"></span>\u00f6rs o<span class=\"__6 _485\"></span>cks<span class=\"__6 _485\"></span>\u00e5 f\u00f6r att fas<span class=\"__6 _485\"></span>tst\u00e4l<span class=\"__6 _485\"></span>la framtid<span class=\"__6 _485\"></span>a returer<span class=\"__6 _484\"></span>. H&amp;M<span class=\"__6 _485\"></span>-kon<span class=\"__6 _485\"></span>cer<span class=\"__6 _485\"></span>nen<span class=\"__6 _485\"></span>s rese<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>v h\u00e4nf\u00f6r<span class=\"__6 _485\"></span>bar till ku<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>rs returr\u00e4t<span class=\"__6 _485\"></span>t har inte p\u00e5verk<span class=\"__6 _485\"></span>at varula<span class=\"__6 _485\"></span>gret me<span class=\"__6 _485\"></span>d ett v\u00e4s<span class=\"__6 _485\"></span>entligt b<span class=\"__6 _485\"></span>el<span class=\"__6 _485\"></span>opp<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Pensionsf\u00f6rpliktelsen ber\u00e4k<span class=\"__6 _485\"></span>nas \u00e5rligen med hj\u00e4lp av oberoende aktua<span class=\"ls2_6 ws2_6\"> </span>rie<span class=\"__6 _485\"></span>r enli<span class=\"__6 _485\"></span>gt den s<span class=\"__6 _485\"></span>\u00e5 kall<span class=\"__6 _485\"></span>ade \u201d<span class=\"__6 _485\"></span>Pro<span class=\"__6 _485\"></span>jecte<span class=\"__6 _485\"></span>d Unit C<span class=\"__6 _485\"></span>redit M<span class=\"__6 _485\"></span>etho<span class=\"__6 _485\"></span>d\u201d. Ber\u00e4k<span class=\"__6 _485\"></span>nin<span class=\"__6 _485\"></span>gen g\u00f6rs med hj\u00e4lp av aktuariella ant<span class=\"__6 _484\"></span>aganden<span class=\"__6 _485\"></span>. Dessa antaganden omfattar bland annat diskont<span class=\"__6 _484\"></span>eringsr\u00e4nta, d\u00f6dlighet, f\u00f6rv\u00e4ntade l\u00f6ne\u00f6<span class=\"__6 _485\"></span>kningar och pens<span class=\"__6 _485\"></span>ions\u00f6knin<span class=\"__6 _485\"></span>gar (inflation). F\u00f6r\u00e4ndringar i aktuariella antaganden och utfall som av<span class=\"__6 _485\"></span>viker fr\u00e5n<span class=\"__6 _484\"></span> antaganden ger upphov till aktuariella vinster ell<span class=\"__6 _485\"></span>er f\u00f6rl<span class=\"__6 _485\"></span>uster<span class=\"__6 _484\"></span>. De ak<span class=\"__6 _485\"></span>tuari<span class=\"__6 _485\"></span>ella v<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>ter och f\u00f6<span class=\"__6 _485\"></span>rlus<span class=\"__6 _485\"></span>ter som u<span class=\"__6 _485\"></span>ppko<span class=\"__6 _485\"></span>mme<span class=\"__6 _485\"></span>r \u00e4r fr\u00e4mst h\u00e4n<span class=\"__6 _484\"></span>f\u00f6rliga till de<span class=\"__6 _484\"></span> finansiella antagandena, s\u00e5s<span class=\"__6 _485\"></span>om f\u00f6r\u00e4ndring i  <span class=\"__6 _486\"></span>dis<span class=\"__6 _485\"></span>kontering<span class=\"__6 _485\"></span>sr\u00e4nta<span class=\"__6 _485\"></span>. S\u00e5<span class=\"__6 _485\"></span>dana v<span class=\"__6 _485\"></span>inster e<span class=\"__6 _485\"></span>lle<span class=\"__6 _485\"></span>r f\u00f6rlus<span class=\"__6 _485\"></span>ter redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s i \u00f6vri<span class=\"__6 _485\"></span>gt totalresul<span class=\"__6 _485\"></span>tat det \u00e5r de up<span class=\"__6 _485\"></span>pkom<span class=\"__6 _485\"></span>mer<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>Vi<span class=\"__6 _485\"></span>d ber\u00e4<span class=\"__6 _485\"></span>kni<span class=\"__6 _485\"></span>ngar av av<span class=\"__6 _485\"></span>s\u00e4ttn<span class=\"__6 _485\"></span>ingar g<span class=\"__6 _485\"></span>\u00f6r H&amp;<span class=\"__6 _485\"></span>M-<span class=\"__6 _485\"></span>konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en up<span class=\"__6 _485\"></span>ps<span class=\"__6 _485\"></span>kattni<span class=\"__6 _485\"></span>ngar oc<span class=\"__6 _485\"></span>h bed<span class=\"__6 _485\"></span>\u00f6m<span class=\"__6 _485\"></span>ninga<span class=\"__6 _485\"></span>r av bel<span class=\"__6 _485\"></span>op<span class=\"__6 _485\"></span>p och ti<span class=\"__6 _485\"></span>dpun<span class=\"__6 _485\"></span>kt f\u00f6r ut<span class=\"__6 _485\"></span>fl<span class=\"__6 _485\"></span>\u00f6de av re<span class=\"__6 _485\"></span>sur<span class=\"__6 _485\"></span>ser uti<span class=\"__6 _485\"></span>fr\u00e5n f\u00f6ruts<span class=\"__6 _485\"></span>\u00e4ttnin<span class=\"__6 _485\"></span>gar p\u00e5 b<span class=\"__6 _485\"></span>alan<span class=\"__6 _485\"></span>sda<span class=\"__6 _485\"></span>gen<span class=\"__6 _485\"></span>. B<span class=\"__6 _485\"></span>elo<span class=\"__6 _485\"></span>pp oc<span class=\"__6 _485\"></span>h tidp<span class=\"__6 _485\"></span>unk<span class=\"__6 _485\"></span>t kan var<span class=\"__6 _485\"></span>iera b<span class=\"__6 _485\"></span>ero<span class=\"__6 _485\"></span> ende p\u00e5 bland annat anst\u00e4lldas upps\u00e4gningsvillkor samt faktiskt utfall av fackliga f\u00f6rhandlingar<span class=\"__6 _487\"></span>. Os\u00e4kerheten i k<span class=\"__6 _484\"></span>oncerne<span class=\"__6 _485\"></span>ns uppskattningar medf\u00f6r att skillnaden mellan f\u00f6r<span class=\"__6 _485\"></span>v\u00e4nta<span class=\"__6 _484\"></span>t och faktiskt utfall kan ha en v\u00e4sentlig p\u00e5v<span class=\"__6 _484\"></span>erkan p\u00e5 de finansiella rappor<span class=\"__6 _485\"></span>terna.<span class=\"__6 _14a\"> </span>V\u00e4rder<span class=\"__6 _485\"></span>ing<span class=\"__6 _485\"></span>en av restera<span class=\"__6 _485\"></span>nde \u00f6v<span class=\"__6 _485\"></span>riga a<span class=\"__6 _485\"></span>ktie<span class=\"__6 _485\"></span>r oc<span class=\"__6 _485\"></span>h ande<span class=\"__6 _485\"></span>lar b<span class=\"__6 _485\"></span>aser<span class=\"__6 _485\"></span>as i f\u00f6rs<span class=\"__6 _485\"></span>ta hand p\u00e5 priser fr\u00e5n tidigare<span class=\"__6 _484\"></span> transaktioner<span class=\"__6 _484\"></span>. Priset f<span class=\"__6 _484\"></span>r\u00e5n den senaste finan<span class=\"ls2_6 ws2_6\"> </span>sieringsrundan<span class=\"__6 _484\"></span> eller t<span class=\"__6 _484\"></span>ransakt<span class=\"__6 _484\"></span>ionen bed\u00f6ms r<span class=\"__6 _484\"></span>epresent<span class=\"__6 _484\"></span>era<span class=\"__6 _484\"></span> verklig<span class=\"__6 _484\"></span>t v\u00e4r<span class=\"__6 _484\"></span>de p\u00e5 invest<span class=\"__6 _484\"></span>eringarna d\u00e5 transaktioner har gjorts mellan obe<span class=\"__6 _485\"></span>roende parter<span class=\"__6 _484\"></span>. V\u00e4rderingen till verkligt v\u00e4r<span class=\"__6 _484\"></span>de baserad p\u00e5 tidigare t<span class=\"__6 _484\"></span>ransaktioner h\u00e5lls of\u00f6r\u00e4nd<span class=\"__6 _485\"></span>rad un<span class=\"__6 _485\"></span>der e<span class=\"__6 _485\"></span>n pe<span class=\"__6 _485\"></span>riod p<span class=\"__6 _485\"></span>\u00e5 upp ti<span class=\"__6 _485\"></span>ll 12 m\u00e5na<span class=\"__6 _485\"></span>der o<span class=\"__6 _485\"></span>m det inte finn<span class=\"__6 _485\"></span>s anle<span class=\"__6 _485\"></span>dni<span class=\"__6 _485\"></span>ng till e<span class=\"__6 _485\"></span>n omv\u00e4rd<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>g p\u00e5 gr<span class=\"__6 _485\"></span>und av v\u00e4s<span class=\"__6 _485\"></span>entlig<span class=\"__6 _485\"></span>a f\u00f6r\u00e4n<span class=\"__6 _485\"></span>drin<span class=\"__6 _485\"></span>gar i externa m<span class=\"__6 _485\"></span>ark<span class=\"__6 _485\"></span>nad<span class=\"__6 _485\"></span>sfak<span class=\"__6 _485\"></span>torer ell<span class=\"__6 _485\"></span>er f\u00f6retag<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>pe<span class=\"__6 _485\"></span>cifi<span class=\"__6 _485\"></span>ka fak<span class=\"__6 _485\"></span>torer<span class=\"__6 _484\"></span>. N\u00e4r de<span class=\"__6 _485\"></span>n sen<span class=\"__6 _485\"></span>aste trans<span class=\"__6 _485\"></span>akti<span class=\"__6 _485\"></span>one<span class=\"__6 _485\"></span>n i ett inn<span class=\"__6 _485\"></span>ehav \u00f6ve<span class=\"__6 _485\"></span>rstig<span class=\"__6 _485\"></span>er 12 m\u00e5<span class=\"__6 _485\"></span>nade<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>, elle<span class=\"__6 _485\"></span>r n\u00e4r det finn<span class=\"__6 _485\"></span>s anle<span class=\"__6 _485\"></span>dnin<span class=\"__6 _485\"></span>g till e<span class=\"__6 _485\"></span>n omv\u00e4rd<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>g p\u00e5 gru<span class=\"__6 _485\"></span>nd av v\u00e4s<span class=\"__6 _485\"></span>entlig<span class=\"__6 _485\"></span>a f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar i externa m<span class=\"__6 _485\"></span>ark<span class=\"__6 _485\"></span>nad<span class=\"__6 _485\"></span>sfak<span class=\"__6 _485\"></span>torer ell<span class=\"__6 _485\"></span>er f\u00f6retag<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>pe<span class=\"__6 _485\"></span>cifi<span class=\"__6 _485\"></span>ka fak<span class=\"__6 _485\"></span>torer<span class=\"__6 _484\"></span>, v\u00e4rdera<span class=\"__6 _485\"></span>s den finansiella tillg\u00e5ngen gen<span class=\"__6 _485\"></span>om antingen:<span class=\"__6 _14a\"> </span>Att till\u00e4mpa r<span class=\"__6 _484\"></span>elevanta<span class=\"__6 _484\"></span> v\u00e4rderingsmultiplar fr\u00e5n liknande f\u00f6re<span class=\"__6 _484\"></span>tag p\u00e5  <span class=\"__6 _486\"></span>innehav<span class=\"__6 _484\"></span>et<span class=\"__6 _484\"></span>s n<span class=\"__6 _484\"></span>yck<span class=\"__6 _484\"></span>eltal, l<span class=\"__6 _484\"></span>iknande t<span class=\"__6 _484\"></span>ransakti<span class=\"__6 _484\"></span>oner i br<span class=\"__6 _484\"></span>anschen eller<span class=\"__6 _484\"></span> den dis<span class=\"ls2_6 ws2_6\"> </span>kon<span class=\"__6 _484\"></span>t<span class=\"__6 _484\"></span>erade k<span class=\"__6 _484\"></span>assafl\u00f6desmet<span class=\"__6 _484\"></span>oden (DCF) d\u00e4r de<span class=\"__6 _484\"></span>t finns<span class=\"__6 _484\"></span> betyda<span class=\"__6 _484\"></span>nde f<span class=\"__6 _484\"></span>\u00f6re<span class=\"ls2_6 ws2_6\"> </span>tags<span class=\"__6 _485\"></span>sp<span class=\"__6 _485\"></span>ec<span class=\"__6 _485\"></span>ifik<span class=\"__6 _485\"></span>a data f\u00f6r att g<span class=\"__6 _485\"></span>\u00f6ra en s<span class=\"__6 _485\"></span>\u00e5dan b<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>\u00f6mn<span class=\"__6 _485\"></span>ing<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>I vis<span class=\"__6 _485\"></span>sa inve<span class=\"__6 _485\"></span>steri<span class=\"__6 _485\"></span>ngar s<span class=\"__6 _485\"></span>om b<span class=\"__6 _485\"></span>efinn<span class=\"__6 _485\"></span>er si<span class=\"__6 _485\"></span>g i ett tidi<span class=\"__6 _485\"></span>gt sked<span class=\"__6 _485\"></span>e, d\u00e4r d<span class=\"__6 _485\"></span>et inte finns n\u00e5gra betydande int\u00e4kt<span class=\"__6 _484\"></span>er eller tillr\u00e4ckliga finansiella data att basera  <span class=\"__6 _486\"></span>v\u00e4rderingen p\u00e5, fastst\u00e4lls verkligt v\u00e4rde i<span class=\"__6 _484\"></span> st\u00e4llet ut<span class=\"__6 _484\"></span>ifr\u00e5n en bed\u00f6mning av senaste<span class=\"__6 _484\"></span> transaktionsv\u00e4rdet samt en<span class=\"__6 _484\"></span> milstolpsmetod d\u00e4r utvecklingen i bol<span class=\"__6 _485\"></span>aget ut<span class=\"__6 _485\"></span>v\u00e4rd<span class=\"__6 _485\"></span>eras m<span class=\"__6 _485\"></span>ot bud<span class=\"__6 _485\"></span>get ell<span class=\"__6 _485\"></span>er lik<span class=\"__6 _485\"></span>nan<span class=\"__6 _485\"></span>de b<span class=\"__6 _485\"></span>olag<span class=\"__6 _485\"></span>, i ett l<span class=\"__6 _485\"></span>ikn<span class=\"__6 _485\"></span>ande sked<span class=\"__6 _485\"></span>e, me<span class=\"__6 _485\"></span>d en li<span class=\"__6 _485\"></span>knan<span class=\"__6 _485\"></span>de ri<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>profil o<span class=\"__6 _485\"></span>ch tran<span class=\"__6 _485\"></span>sak<span class=\"__6 _485\"></span>tion<span class=\"__6 _485\"></span>er i s\u00e5<span class=\"__6 _485\"></span>dana f\u00f6<span class=\"__6 _485\"></span>retag<span class=\"__6 _14a\"> </span>F\u00f6rl<span class=\"__6 _485\"></span>ustres<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v f\u00f6r f\u00f6<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>v\u00e4ntade kre<span class=\"__6 _485\"></span>dit<span class=\"__6 _485\"></span>f\u00f6rlu<span class=\"__6 _485\"></span>ster<span class=\"__6 _14a\"> </span>Konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en s<span class=\"__6 _485\"></span>ka redov<span class=\"__6 _485\"></span>is<span class=\"__6 _485\"></span>a en f\u00f6rl<span class=\"__6 _485\"></span>ustres<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v f\u00f6r f\u00f6r<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>\u00e4ntade k<span class=\"__6 _485\"></span>redit<span class=\"__6 _485\"></span>f\u00f6r<span class=\"__6 _485\"></span>luster p\u00e5 finansiella tillg\u00e5ngar som v\u00e4rderas till upplupet anskaffningsv\u00e4rde. Per bal<span class=\"__6 _485\"></span>ansd<span class=\"__6 _485\"></span>age<span class=\"__6 _485\"></span>n redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s en jus<span class=\"__6 _485\"></span>tering av f\u00f6<span class=\"__6 _485\"></span>rlus<span class=\"__6 _485\"></span>treser<span class=\"__6 _490\"></span>ven i resultatet. Konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en v\u00e4rd<span class=\"__6 _485\"></span>erar f\u00f6<span class=\"__6 _485\"></span>rlustre<span class=\"__6 _485\"></span>ser<span class=\"__6 _490\"></span>ven till ett b<span class=\"__6 _485\"></span>elo<span class=\"__6 _485\"></span>pp so<span class=\"__6 _485\"></span>m motsv<span class=\"__6 _485\"></span>arar 12 m\u00e5naders f\u00f6r<span class=\"__6 _485\"></span>v\u00e4ntade kreditf\u00f6rlust<span class=\"__6 _484\"></span>er<span class=\"__6 _484\"></span>. F\u00f6r finansiella tillg\u00e5ngar d\u00e4r kredit<span class=\"__6 _484\"></span> ris<span class=\"__6 _485\"></span>ken f\u00f6r det fin<span class=\"__6 _485\"></span>ans<span class=\"__6 _485\"></span>iell<span class=\"__6 _485\"></span>a instru<span class=\"__6 _485\"></span>mentet har \u00f6<span class=\"__6 _485\"></span>kat bet<span class=\"__6 _485\"></span>ydligt s<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>an det f\u00f6r<span class=\"__6 _485\"></span>sta redovisningstillf\u00e4llet, v\u00e4rderas f<span class=\"__6 _484\"></span>\u00f6rlustreser<span class=\"__6 _485\"></span>ven till e<span class=\"__6 _484\"></span>tt belop<span class=\"__6 _485\"></span>p motsvarande de f<span class=\"__6 _484\"></span>\u00f6rv\u00e4ntade<span class=\"__6 _484\"></span> kreditf<span class=\"__6 _484\"></span>\u00f6rlust<span class=\"__6 _484\"></span>erna<span class=\"__6 _484\"></span> f\u00f6r<span class=\"__6 _484\"></span> den \u00e5<span class=\"__6 _484\"></span>t<span class=\"__6 _484\"></span>erst\u00e5ende<span class=\"__6 _484\"></span> l\u00f6pt<span class=\"__6 _484\"></span>iden. Likvida me<span class=\"__6 _485\"></span>del b<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>\u00f6ms ha l<span class=\"__6 _485\"></span>\u00e5g kre<span class=\"__6 _485\"></span>ditri<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>. F\u00f6<span class=\"__6 _485\"></span>r kundfo<span class=\"__6 _485\"></span>rdrin<span class=\"__6 _485\"></span>gar till<span class=\"__6 _485\"></span>\u00e4mpa<span class=\"__6 _485\"></span>s den f\u00f6<span class=\"__6 _485\"></span>r enk<span class=\"__6 _485\"></span>lad<span class=\"__6 _485\"></span>e metode<span class=\"__6 _485\"></span>n so<span class=\"__6 _485\"></span>m inne<span class=\"__6 _485\"></span>b\u00e4r att f\u00f6<span class=\"__6 _485\"></span>rlus<span class=\"__6 _485\"></span>trese<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>ven v\u00e4rd<span class=\"__6 _485\"></span>eras til<span class=\"__6 _485\"></span>l ett be<span class=\"__6 _485\"></span>lo<span class=\"__6 _485\"></span>pp som m<span class=\"__6 _485\"></span>otsvara<span class=\"__6 _485\"></span>r de f\u00f6r<span class=\"__6 _485\"></span>v\u00e4<span class=\"__6 _485\"></span>ntade k<span class=\"__6 _485\"></span>redit<span class=\"__6 _485\"></span>f\u00f6rl<span class=\"__6 _485\"></span>ustern<span class=\"__6 _485\"></span>a f\u00f6r \u00e5terst\u00e5e<span class=\"__6 _485\"></span>nd<span class=\"__6 _485\"></span>e l\u00f6ptid<span class=\"__6 _485\"></span>. Res<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>ven f\u00f6<span class=\"__6 _485\"></span>r f\u00f6r<span class=\"__6 _485\"></span>v\u00e4ntad<span class=\"__6 _485\"></span>e kred<span class=\"__6 _485\"></span>itf\u00f6<span class=\"__6 _485\"></span>rlus<span class=\"__6 _485\"></span>ter p\u00e5 kund<span class=\"__6 _485\"></span>fordrin<span class=\"__6 _485\"></span>gar p<span class=\"__6 _485\"></span>er b<span class=\"__6 _485\"></span>oksl<span class=\"__6 _485\"></span>uts<span class=\"__6 _485\"></span><span class=\"ls2_6\"> </span>dag<span class=\"__6 _485\"></span>en up<span class=\"__6 _485\"></span>pg\u00e5r i<span class=\"__6 _485\"></span>nte till ett v\u00e4s<span class=\"__6 _485\"></span>entligt b<span class=\"__6 _485\"></span>el<span class=\"__6 _485\"></span>opp o<span class=\"__6 _485\"></span>ch ha<span class=\"__6 _485\"></span>r d\u00e4rm<span class=\"__6 _485\"></span>ed inte bo<span class=\"__6 _485\"></span>kf\u00f6r<span class=\"__6 _485\"></span>ts<span class=\"__6 _14a\"> </span>\u00d6<span class=\"__6 _485\"></span>vr<span class=\"__6 _485\"></span>iga finansiella tillg\u00e5ngar och skulde<span class=\"__6 _485\"></span>r har k<span class=\"__6 _484\"></span>orta l\u00f6ptider<span class=\"__6 _484\"></span>. D\u00e4rf\u00f6r bed\u00f6ms de verkliga v\u00e4rdena p\u00e5 dessa finansie<span class=\"__6 _485\"></span>lla instrument appro<span class=\"__6 _484\"></span>ximat<span class=\"__6 _484\"></span>iv<span class=\"__6 _485\"></span>t mot<span class=\"__6 _484\"></span><span class=\"ls2_6 ws2_6\"> </span>svara bok<span class=\"__6 _485\"></span>f\u00f6rda v\u00e4rden<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Det ver<span class=\"__6 _485\"></span>kli<span class=\"__6 _485\"></span>ga v\u00e4rdet p<span class=\"__6 _485\"></span>\u00e5 valutaterm<span class=\"__6 _485\"></span>ine<span class=\"__6 _485\"></span>r ber<span class=\"__6 _485\"></span>\u00e4kn<span class=\"__6 _485\"></span>as gen<span class=\"__6 _485\"></span>om e<span class=\"__6 _485\"></span>n disko<span class=\"__6 _485\"></span>ntering av sk<span class=\"__6 _485\"></span>illna<span class=\"__6 _485\"></span>den m<span class=\"__6 _485\"></span>ell<span class=\"__6 _485\"></span>an den av<span class=\"__6 _485\"></span>ta<span class=\"__6 _485\"></span>lad<span class=\"__6 _485\"></span>e termin<span class=\"__6 _485\"></span>skur<span class=\"__6 _485\"></span>sen o<span class=\"__6 _485\"></span>ch d<span class=\"__6 _485\"></span>en termi<span class=\"__6 _485\"></span>nsku<span class=\"__6 _485\"></span>rs som k<span class=\"__6 _485\"></span>an teck<span class=\"__6 _485\"></span>nas p<span class=\"__6 _485\"></span>\u00e5 bala<span class=\"__6 _485\"></span>nsd<span class=\"__6 _485\"></span>agen f\u00f6<span class=\"__6 _485\"></span>r den \u00e5ter<span class=\"__6 _485\"></span>st\u00e5e<span class=\"__6 _485\"></span>nde kontrak<span class=\"__6 _485\"></span>tsp<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>io<span class=\"__6 _485\"></span> den<span class=\"__6 _485\"></span>. Di<span class=\"__6 _485\"></span>skonterin<span class=\"__6 _485\"></span>g g\u00f6<span class=\"__6 _485\"></span>rs till ri<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>fri r\u00e4nta b<span class=\"__6 _485\"></span>ase<span class=\"__6 _485\"></span>rad p\u00e5 st<span class=\"__6 _485\"></span>atsob<span class=\"__6 _485\"></span>ligatio<span class=\"__6 _485\"></span>ner.<span class=\"__6 _14a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "Statliga st\u00f6d<span class=\"__4 _300\"> </span>H&amp;M<span class=\"__4 _299\"></span>-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>en red<span class=\"__4 _299\"></span>ovi<span class=\"__4 _299\"></span>sar st<span class=\"__4 _299\"></span>atliga st\u00f6d i e<span class=\"__4 _299\"></span>nli<span class=\"__4 _299\"></span>ghet m<span class=\"__4 _299\"></span>ed I<span class=\"__4 _299\"></span>AS 2<span class=\"__4 _299\"></span>0 Red<span class=\"__4 _299\"></span>o<span class=\"__4 _299\"></span> vis<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>g av statlig<span class=\"__4 _299\"></span>a bidr<span class=\"__4 _299\"></span>ag oc<span class=\"__4 _299\"></span>h up<span class=\"__4 _299\"></span>plys<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gar o<span class=\"__4 _299\"></span>m statlig<span class=\"__4 _299\"></span>a st\u00f6d<span class=\"__4 _299\"></span>. Bi<span class=\"__4 _299\"></span>drag<span class=\"__4 _299\"></span>en redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as so<span class=\"__4 _299\"></span>m en kostn<span class=\"__4 _299\"></span>ads<span class=\"__4 _299\"></span>redu<span class=\"__4 _299\"></span>ktio<span class=\"__4 _299\"></span>n av de p<span class=\"__4 _299\"></span>oster s<span class=\"__4 _299\"></span>om b<span class=\"__4 _299\"></span>idra<span class=\"__4 _299\"></span>gen av<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>r<span class=\"__4 _298\"></span>. Bid<span class=\"__4 _299\"></span>rag<span class=\"__4 _299\"></span>en red<span class=\"__4 _299\"></span>ovi<span class=\"__4 _299\"></span>sas i res<span class=\"__4 _299\"></span>ultat o<span class=\"__4 _299\"></span>ch ba<span class=\"__4 _299\"></span>lans<span class=\"__4 _299\"></span>r\u00e4k<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>g n\u00e4r d<span class=\"__4 _299\"></span>et \u00e4r riml<span class=\"__4 _299\"></span>igt s\u00e4<span class=\"__4 _299\"></span>ker<span class=\"__4 _299\"></span>t att bi<span class=\"__4 _299\"></span>drag<span class=\"__4 _299\"></span>en komm<span class=\"__4 _299\"></span>er at<span class=\"__4 _299\"></span>t erh<span class=\"__4 _299\"></span>\u00e5lla<span class=\"__4 _299\"></span>s oc<span class=\"__4 _299\"></span>h eventue<span class=\"__4 _299\"></span>lla v<span class=\"__4 _299\"></span>illkor f\u00f6<span class=\"__4 _299\"></span>r bid<span class=\"__4 _299\"></span>rage<span class=\"__4 _299\"></span>n \u00e4r up<span class=\"__4 _299\"></span>pfy<span class=\"__4 _299\"></span>lld<span class=\"__4 _299\"></span>a. U<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>er r\u00e4ken<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>aps<span class=\"__4 _299\"></span>\u00e5ret 2023 h<span class=\"__4 _299\"></span>ar ing<span class=\"__4 _299\"></span>a statlig<span class=\"__4 _299\"></span>a st\u00f6d up<span class=\"__4 _299\"></span>p<span class=\"__4 _299\"></span> g\u00e5ende till v\u00e4sentliga belopp erh\u00e5llits",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "Koncernredovisningen Koncernredovisning Koncernredovisningen omfattar moderbolaget och dotterbolag. Som dotterbolag avses alla bolag d\u00e4r koncernen innehar eller f\u00f6rfogar \u00f6ver mer \u00e4n 50 procent av r\u00f6sterna eller d\u00e4r koncernen genom avtal eller p\u00e5 annat s\u00e4tt ensam ut\u00f6var ett best\u00e4mmande inflytande. Ett  dotterbolag tas med i koncernredovisningen fr\u00e5n f\u00f6rv\u00e4rvstidpunkten, vilken \u00e4r den dag d\u00e5 moderbolaget f\u00e5r ett best\u00e4mmande inflytande, och ing\u00e5r i koncernredovisningen fram till den dag d\u00e5 det best\u00e4mmande inflytandet upph\u00f6r. Koncerninterna int\u00e4kter, kostnader, fordringar och skulder samt orealiserade resultat elimineras i sin helhet vid uppr\u00e4t tandet av koncernredovisningen. De finansiella rapporterna f\u00f6r moderbolaget och dotterbolagen som tas in i koncernredovisningen avser samma period och \u00e4r uppr\u00e4ttade enligt de redovisningsprinciper som g\u00e4ller f\u00f6r koncernen . Intresse f\u00f6retag och joint ventures redovisas med till\u00e4mpning av kapitalandels metoden n\u00e4r koncernen har betydande inflytande eller gemensamt best\u00e4mmande inflytande. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "Koncernredovisning Koncernredovisningen omfattar moderbolaget och dotterbolag. Som dotterbolag avses alla bolag d\u00e4r koncernen innehar eller f\u00f6rfogar \u00f6ver mer \u00e4n 50 procent av r\u00f6sterna eller d\u00e4r koncernen genom avtal eller p\u00e5 annat s\u00e4tt ensam ut\u00f6var ett best\u00e4mmande inflytande. Ett  dotterbolag tas med i koncernredovisningen fr\u00e5n f\u00f6rv\u00e4rvstidpunkten, vilken \u00e4r den dag d\u00e5 moderbolaget f\u00e5r ett best\u00e4mmande inflytande, och ing\u00e5r i koncernredovisningen fram till den dag d\u00e5 det best\u00e4mmande inflytandet upph\u00f6r. Koncerninterna int\u00e4kter, kostnader, fordringar och skulder samt orealiserade resultat elimineras i sin helhet vid uppr\u00e4t tandet av koncernredovisningen. De finansiella rapporterna f\u00f6r moderbolaget och dotterbolagen som tas in i koncernredovisningen avser samma period och \u00e4r uppr\u00e4ttade enligt de redovisningsprinciper som g\u00e4ller f\u00f6r koncernen Omr\u00e4kning av utl\u00e4ndska dotterbolag De f\u00f6retag som ing\u00e5r i koncernen uppr\u00e4ttar sina finansiella rapporter i den valuta som anv\u00e4nds i den ekonomiska milj\u00f6 d\u00e4r respektive f\u00f6retag huvudsakligen \u00e4r verksamt, den s\u00e5 kallade funktionella valutan. Dessa rapporter utg\u00f6r grunden f\u00f6r koncernredovisningen. Koncernredovis ningen uppr\u00e4ttas i svenska kronor, som \u00e4r moderbolagets funktionella valuta och rapporteringsvaluta. Tillg\u00e5ngar och skulder i utl\u00e4ndska  dotterbolag omr\u00e4knas till balansdagens kurs och resultatr\u00e4kningar omr\u00e4knas till r\u00e4kenskaps\u00e5rets genomsnittskurs. Omr\u00e4kningsdifferen sen till f\u00f6ljd av detta, samt till f\u00f6ljd av att nettoinvesteringen omr\u00e4knats till annan valutakurs vid r\u00e4kenskaps\u00e5rets slut \u00e4n vid r\u00e4kenskaps\u00e5rets b\u00f6rjan, redovisas via rapport \u00f6ver totalresultat i eget kapital som en omr\u00e4kningsreserv. Vid avyttring av en utl\u00e4ndsk verksamhet redovisas de ackumulerade omr\u00e4kningsdifferenserna i resultatr\u00e4kningen till sammans med vinsten eller f\u00f6rlusten fr\u00e5n avyttringen ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "<div class=\"t_4 m0_4 h3_4 ff3_4 fs0_4 fc0_4 sc0_4 lsb_4 ws8_4 gs2a_2\">Omr\u00e4kning a<span class=\"__4 _298\"></span>v ut<span class=\"__4 _298\"></span>l\u00e4ndska do<span class=\"__4 _298\"></span>tterbola<span class=\"__4 _298\"></span>g<span class=\"__4 _300\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs2b_2\">De f\u00f6retag s<span class=\"__4 _299\"></span>om in<span class=\"__4 _299\"></span>g\u00e5r i kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>n upp<span class=\"__4 _299\"></span>r\u00e4tta<span class=\"__4 _299\"></span>r sina fi<span class=\"__4 _299\"></span>nan<span class=\"__4 _299\"></span>sie<span class=\"__4 _299\"></span>lla ra<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>ter </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs2c_2\">i den va<span class=\"__4 _299\"></span>luta s<span class=\"__4 _299\"></span>om anv\u00e4<span class=\"__4 _299\"></span>nds i d<span class=\"__4 _299\"></span>en eko<span class=\"__4 _299\"></span>nom<span class=\"__4 _299\"></span>isk<span class=\"__4 _299\"></span>a mil<span class=\"__4 _299\"></span>j\u00f6 d\u00e4r re<span class=\"__4 _299\"></span>sp<span class=\"__4 _299\"></span>ek<span class=\"__4 _299\"></span>tive f\u00f6retag </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs2d_2\">huvuds<span class=\"__4 _299\"></span>akligen \u00e4r verksamt, den s\u00e5 kallade funktionella valutan. Des<span class=\"__4 _299\"></span>sa </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls2_4 ws2_4 gs2e_2\">rapporter<span class=\"__4 _298\"></span> ut<span class=\"__4 _298\"></span>g\u00f6r gru<span class=\"__4 _298\"></span>nden f<span class=\"__4 _298\"></span>\u00f6r k<span class=\"__4 _298\"></span>oncernr<span class=\"__4 _298\"></span>edovisningen.<span class=\"__4 _298\"></span> Koncernr<span class=\"__4 _298\"></span>edovis<span class=\"ls1_4 ws1_4\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs2f_2\">ning<span class=\"__4 _299\"></span>en up<span class=\"__4 _299\"></span>pr\u00e4t<span class=\"__4 _299\"></span>tas i sv<span class=\"__4 _299\"></span>ens<span class=\"__4 _299\"></span>ka k<span class=\"__4 _299\"></span>rono<span class=\"__4 _299\"></span>r<span class=\"__4 _298\"></span>, som \u00e4r m<span class=\"__4 _299\"></span>od<span class=\"__4 _299\"></span>erb<span class=\"__4 _299\"></span>ola<span class=\"__4 _299\"></span>gets fu<span class=\"__4 _299\"></span>nkti<span class=\"__4 _299\"></span>one<span class=\"__4 _299\"></span>lla </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs30_1\">valuta och rapporteringsvaluta. Tillg\u00e5n<span class=\"__4 _299\"></span>gar och skulder i utl\u00e4ndska </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs31_1\"> <span class=\"__4 _301\"></span>dotterbolag omr\u00e4knas till balansdagens kurs och resultatr<span class=\"__4 _298\"></span>\u00e4kningar </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs32_1\">omr\u00e4knas till r\u00e4kenskaps\u00e5rets<span class=\"__4 _298\"></span> genoms<span class=\"__4 _299\"></span>nittskurs. Omr\u00e4k<span class=\"__4 _299\"></span>ningsdif<span class=\"__4 _299\"></span>feren<span class=\"ls1_4 ws1_4\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs33_1\">sen ti<span class=\"__4 _299\"></span>ll f\u00f6lj<span class=\"__4 _299\"></span>d av detta<span class=\"__4 _299\"></span>, sa<span class=\"__4 _299\"></span>mt till f\u00f6lj<span class=\"__4 _299\"></span>d av att net<span class=\"__4 _299\"></span>toinves<span class=\"__4 _299\"></span>tering<span class=\"__4 _299\"></span>en o<span class=\"__4 _299\"></span>mr\u00e4k<span class=\"__4 _299\"></span>nats </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs34_1\">till annan valu<span class=\"__4 _298\"></span>takurs vid r\u00e4k<span class=\"__4 _298\"></span>enskaps\u00e5rets slut \u00e4n vid r\u00e4k<span class=\"__4 _298\"></span>enskaps\u00e5rets </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs35_1\">b\u00f6r<span class=\"__4 _299\"></span>jan<span class=\"__4 _299\"></span>, redo<span class=\"__4 _299\"></span>vis<span class=\"__4 _299\"></span>as vi<span class=\"__4 _299\"></span>a rapp<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>t \u00f6ve<span class=\"__4 _299\"></span>r totalresul<span class=\"__4 _299\"></span>tat i eget ka<span class=\"__4 _299\"></span>pital s<span class=\"__4 _299\"></span>om e<span class=\"__4 _299\"></span>n </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs36_1\">omr\u00e4<span class=\"__4 _299\"></span>kn<span class=\"__4 _299\"></span>ings<span class=\"__4 _299\"></span>res<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>v. Vid av<span class=\"__4 _299\"></span>y<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>trin<span class=\"__4 _299\"></span>g av en utl\u00e4<span class=\"__4 _299\"></span>nds<span class=\"__4 _299\"></span>k ver<span class=\"__4 _299\"></span>ksam<span class=\"__4 _299\"></span>het red<span class=\"__4 _299\"></span>ovi<span class=\"__4 _299\"></span>sas </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs37_1\">de ackumulerade omr\u00e4kning<span class=\"__4 _299\"></span>sdifferenserna i resultatr\u00e4kningen till </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs38_1\">sam<span class=\"__4 _299\"></span>mans m<span class=\"__4 _299\"></span>ed v<span class=\"__4 _299\"></span>ins<span class=\"__4 _299\"></span>ten ell<span class=\"__4 _299\"></span>er f\u00f6r<span class=\"__4 _299\"></span>lusten f<span class=\"__4 _299\"></span>r\u00e5n av<span class=\"__4 _299\"></span>y<span class=\"__4 _299\"></span>ttr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>. </div><div class=\"t_4 m0_4 h1_4 ff1_4 fs0_4 fc0_4 sc0_4 lsb_4 ws8_4 gs39_1\">Utl\u00e4ndsk valuta<span class=\"__4 _300\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs3a_1\">Monet\u00e4ra tillg\u00e5ngar och skulder i utl\u00e4ndsk valuta omr\u00e4knas till balans<span class=\"ls1_4 ws1_4\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs3b_1\">dagens kurs. Valut<span class=\"__4 _298\"></span>akursdifferenser som upp<span class=\"__4 _299\"></span>st\u00e5r vid omr\u00e4kningarna </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs3c_1\">redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as i resu<span class=\"__4 _299\"></span>ltatr\u00e4k<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>en m<span class=\"__4 _299\"></span>ed un<span class=\"__4 _299\"></span>danta<span class=\"__4 _299\"></span>g av valuta<span class=\"__4 _299\"></span>kurs<span class=\"__4 _299\"></span>dif<span class=\"__4 _299\"></span>feren<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>r </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 wsf_4 gs3d_1\">avse<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>de l\u00e5<span class=\"__4 _299\"></span>n som \u00e4<span class=\"__4 _299\"></span>r att b<span class=\"__4 _299\"></span>etrakta s<span class=\"__4 _299\"></span>om n<span class=\"__4 _299\"></span>ettoinve<span class=\"__4 _299\"></span>sterin<span class=\"__4 _299\"></span>g i en utla<span class=\"__4 _299\"></span>nds<span class=\"__4 _299\"></span>verk<span class=\"ws1_4\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs3e_1\">sam<span class=\"__4 _299\"></span>het. D<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>na ty<span class=\"__4 _299\"></span>p av valu<span class=\"__4 _299\"></span>takur<span class=\"__4 _299\"></span>sdif<span class=\"__4 _299\"></span>fere<span class=\"__4 _299\"></span>nse<span class=\"__4 _299\"></span>r red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as v<span class=\"__4 _299\"></span>ia rapp<span class=\"__4 _299\"></span>or<span class=\"__4 _299\"></span>t \u00f6ve<span class=\"__4 _299\"></span>r </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs3f_1\">to<span class=\"__4 _298\"></span>talresulta<span class=\"__4 _298\"></span>t i eget kapital<span class=\"__4 _298\"></span> som omr\u00e4knings<span class=\"__4 _299\"></span>differens. \u00c4ven valutak<span class=\"__4 _298\"></span>urs<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs40_1\">dif<span class=\"__4 _299\"></span>feren<span class=\"__4 _299\"></span>ser av<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>end<span class=\"__4 _299\"></span>e l\u00e5n i utl<span class=\"__4 _299\"></span>\u00e4nd<span class=\"__4 _299\"></span>sk va<span class=\"__4 _299\"></span>luta so<span class=\"__4 _299\"></span>m up<span class=\"__4 _299\"></span>ptagits f\u00f6r at<span class=\"__4 _299\"></span>t s\u00e4k<span class=\"__4 _299\"></span>ra </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs41_1\">nettoinv<span class=\"__4 _298\"></span>esteringar i ut<span class=\"__4 _298\"></span>landsverksamhet redovisas i \u00f6vrigt to<span class=\"__4 _298\"></span>talresulta<span class=\"__4 _298\"></span>t.<span class=\"__4 _300\"> </span></div>V<span class=\"__4 _298\"></span>alutaris<span class=\"__4 _299\"></span>k Fluk<span class=\"__4 _299\"></span>tuatio<span class=\"__4 _299\"></span>ner i v<span class=\"__4 _299\"></span>alutaku<span class=\"__4 _299\"></span>rs<span class=\"__4 _299\"></span>er me<span class=\"__4 _299\"></span>df\u00f6r e<span class=\"__4 _299\"></span>n ris<span class=\"__4 _299\"></span>k att d<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>sa f\u00e5r e<span class=\"__4 _299\"></span>n ne<span class=\"__4 _299\"></span>gativ inverkan p\u00e5 bolagets finansiella st\u00e4llning, l\u00f6nsamhet och kass<span class=\"__4 _299\"></span>afl\u00f6de. H&amp;M-koncernen p\u00e5<span class=\"__4 _298\"></span>verkas<span class=\"__4 _298\"></span> av<span class=\"__4 _298\"></span> fluktua<span class=\"__4 _298\"></span>tioner i<span class=\"__4 _298\"></span> valu<span class=\"__4 _298\"></span>taku<span class=\"__4 _298\"></span>rser genom t<span class=\"__4 _298\"></span>rans<span class=\"ls1_4 ws1_4\"> </span>aktionse<span class=\"__4 _298\"></span>xponeri<span class=\"__4 _298\"></span>ng och om<span class=\"__4 _298\"></span>r\u00e4kningse<span class=\"__4 _298\"></span>xponeri<span class=\"__4 _298\"></span>ng. T<span class=\"__4 _297\"></span>ransa<span class=\"__4 _298\"></span>ktionse<span class=\"__4 _298\"></span>xponerin<span class=\"__4 _298\"></span>g upp<span class=\"__4 _299\"></span>komm<span class=\"__4 _299\"></span>er ge<span class=\"__4 _299\"></span>no<span class=\"__4 _299\"></span>m att f\u00f6r<span class=\"__4 _299\"></span>s\u00e4lj<span class=\"__4 _299\"></span>ning o<span class=\"__4 _299\"></span>ch i<span class=\"__4 _299\"></span>nk\u00f6p ske<span class=\"__4 _299\"></span>r i valutor s<span class=\"__4 _299\"></span>om s<span class=\"__4 _299\"></span>ki<span class=\"__4 _299\"></span>ljer sig fr\u00e5n respektive bolags funktionella valuta. Den funktionella valutan \u00e4r i de flesta fall <span class=\"__4 _298\"></span>valutan i de<span class=\"__4 _298\"></span>t land d\u00e4r f<span class=\"__4 _298\"></span>\u00f6retage<span class=\"__4 _298\"></span>t \u00e4r bel\u00e4get. Omr\u00e4knings<span class=\"__4 _299\"></span> exponering uppst\u00e5r vid omr\u00e4kning av dotterbolags resulta<span class=\"__4 _298\"></span>t, tillg\u00e5ngar<span class=\"__4 _298\"></span>, skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r oc<span class=\"__4 _299\"></span>h eget k<span class=\"__4 _299\"></span>apita<span class=\"__4 _299\"></span>l till konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s redo<span class=\"__4 _299\"></span>vis<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gsva<span class=\"__4 _299\"></span>luta S<span class=\"__4 _299\"></span>EK<span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>V<span class=\"__4 _298\"></span>alut<span class=\"__4 _298\"></span>aexponering i<span class=\"__4 _298\"></span> finansiella instrumen<span class=\"__4 _298\"></span>t<span class=\"__4 _300\"> </span>H&amp;M-<span class=\"__4 _299\"></span>koncernens valutarisk i finansiella instrument \u00e4r fr\u00e4mst r<span class=\"__4 _298\"></span>elat<span class=\"__4 _298\"></span>erad till<span class=\"__4 _298\"></span> finansiella<span class=\"__4 _298\"></span> placeringar<span class=\"__4 _297\"></span>, lever<span class=\"__4 _298\"></span>ant<span class=\"__4 _298\"></span>\u00f6rsskulder<span class=\"__4 _298\"></span> och deriva<span class=\"__4 _298\"></span>t. Koncernens<span class=\"__4 _298\"></span> leverant<span class=\"__4 _298\"></span>\u00f6rsskulde<span class=\"__4 _299\"></span>r i utl\u00e4ndska valut<span class=\"__4 _298\"></span>or handhas huvudsak<span class=\"__4 _299\"></span>ligen i Sverige oc<span class=\"__4 _299\"></span>h \u00e4r till st\u00f6r<span class=\"__4 _299\"></span>sta d<span class=\"__4 _299\"></span>ele<span class=\"__4 _299\"></span>n kurs<span class=\"__4 _299\"></span>s\u00e4<span class=\"__4 _299\"></span>kra<span class=\"__4 _299\"></span>de m<span class=\"__4 _299\"></span>ed term<span class=\"__4 _299\"></span>ins<span class=\"__4 _299\"></span>kontrak<span class=\"__4 _299\"></span>t<span class=\"__4 _300\"> </span>S\u00e4kring<span class=\"__6 _484\"></span> av<span class=\"__6 _484\"></span> prog<span class=\"__6 _484\"></span>nostiserad<span class=\"__6 _484\"></span>e va<span class=\"__6 _484\"></span>lutafl\u00f6den<span class=\"__6 _484\"></span> <span class=\"ls2_6 ws2_6\"> </span>\u2013 kassafl<span class=\"__6 _485\"></span>\u00f6dess<span class=\"__6 _485\"></span>\u00e4kringar<span class=\"__6 _14a\"> </span>Der<span class=\"__6 _485\"></span>ivat so<span class=\"__6 _485\"></span>m sk<span class=\"__6 _485\"></span>ydda<span class=\"__6 _485\"></span>r det pro<span class=\"__6 _485\"></span>gnos<span class=\"__6 _485\"></span>tise<span class=\"__6 _485\"></span>rade fl<span class=\"__6 _485\"></span>\u00f6d<span class=\"__6 _485\"></span>et redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s som e<span class=\"__6 _485\"></span>n  <span class=\"__6 _486\"></span>s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gsres<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v til<span class=\"__6 _485\"></span>l verk<span class=\"__6 _485\"></span>ligt v<span class=\"__6 _485\"></span>\u00e4rde vi<span class=\"__6 _485\"></span>a \u00f6vri<span class=\"__6 _485\"></span>gt totalresult<span class=\"__6 _485\"></span>at till de<span class=\"__6 _485\"></span>ss att d<span class=\"__6 _485\"></span>et s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e fl\u00f6d<span class=\"__6 _485\"></span>et tr\u00e4f<span class=\"__6 _485\"></span>far r\u00f6rels<span class=\"__6 _485\"></span>eres<span class=\"__6 _485\"></span>ultatet, var<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>id s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span>instr<span class=\"__6 _485\"></span>ume<span class=\"__6 _485\"></span>ntets acku<span class=\"__6 _485\"></span>mule<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e v\u00e4rdef\u00f6r\u00e4<span class=\"__6 _485\"></span>ndri<span class=\"__6 _485\"></span>ngar f\u00f6<span class=\"__6 _485\"></span>rs \u00f6ver ti<span class=\"__6 _485\"></span>ll resu<span class=\"__6 _485\"></span>ltatr\u00e4kn<span class=\"__6 _485\"></span>inge<span class=\"__6 _485\"></span>n f\u00f6r att d\u00e4r m<span class=\"__6 _485\"></span>\u00f6ta resul<span class=\"__6 _485\"></span>tateffek<span class=\"__6 _485\"></span>terna fr\u00e5n d<span class=\"__6 _485\"></span>en s<span class=\"__6 _485\"></span>\u00e4kra<span class=\"__6 _485\"></span>de tran<span class=\"__6 _485\"></span>sak<span class=\"__6 _485\"></span>tion<span class=\"__6 _485\"></span>en.  <span class=\"__6 _486\"></span>S\u00e4kringseff<span class=\"__6 _484\"></span>ektivit<span class=\"__6 _484\"></span>e<span class=\"__6 _484\"></span>ten<span class=\"__6 _484\"></span> p\u00e5 kassa<span class=\"__6 _484\"></span>fl\u00f6dess\u00e4kringar f<span class=\"__6 _484\"></span>\u00f6r pr<span class=\"__6 _484\"></span>ognosti<span class=\"__6 _484\"></span>serade valuta<span class=\"__6 _485\"></span>fl\u00f6d<span class=\"__6 _485\"></span>en m\u00e4ts m<span class=\"__6 _485\"></span>\u00e5nad<span class=\"__6 _485\"></span>svi<span class=\"__6 _485\"></span>s gen<span class=\"__6 _485\"></span>om att j<span class=\"__6 _485\"></span>\u00e4mf\u00f6ra s\u00e4<span class=\"__6 _485\"></span>kra<span class=\"__6 _485\"></span>d pos<span class=\"__6 _485\"></span>t mot  s\u00e4kringsinstrument.<span class=\"__6 _14a\"> </span>Det ver<span class=\"__6 _485\"></span>kli<span class=\"__6 _485\"></span>ga v\u00e4rdet p<span class=\"__6 _485\"></span>\u00e5 valutaterm<span class=\"__6 _485\"></span>ine<span class=\"__6 _485\"></span>r ber<span class=\"__6 _485\"></span>\u00e4kn<span class=\"__6 _485\"></span>as gen<span class=\"__6 _485\"></span>om e<span class=\"__6 _485\"></span>n disko<span class=\"__6 _485\"></span>ntering av sk<span class=\"__6 _485\"></span>illna<span class=\"__6 _485\"></span>den m<span class=\"__6 _485\"></span>ell<span class=\"__6 _485\"></span>an den av<span class=\"__6 _485\"></span>ta<span class=\"__6 _485\"></span>lad<span class=\"__6 _485\"></span>e termin<span class=\"__6 _485\"></span>skur<span class=\"__6 _485\"></span>sen o<span class=\"__6 _485\"></span>ch d<span class=\"__6 _485\"></span>en termi<span class=\"__6 _485\"></span>nsku<span class=\"__6 _485\"></span>rs som k<span class=\"__6 _485\"></span>an teck<span class=\"__6 _485\"></span>nas p<span class=\"__6 _485\"></span>\u00e5 bala<span class=\"__6 _485\"></span>nsd<span class=\"__6 _485\"></span>agen f\u00f6<span class=\"__6 _485\"></span>r den \u00e5ter<span class=\"__6 _485\"></span>st\u00e5e<span class=\"__6 _485\"></span>nde kontrak<span class=\"__6 _485\"></span>tsp<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>io<span class=\"__6 _485\"></span> den<span class=\"__6 _485\"></span>. Di<span class=\"__6 _485\"></span>skonterin<span class=\"__6 _485\"></span>g g\u00f6<span class=\"__6 _485\"></span>rs till ri<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>fri r\u00e4nta b<span class=\"__6 _485\"></span>ase<span class=\"__6 _485\"></span>rad p\u00e5 st<span class=\"__6 _485\"></span>atsob<span class=\"__6 _485\"></span>ligatio<span class=\"__6 _485\"></span>ner.<span class=\"__6 _14a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "R\u00e4nteint\u00e4kter R\u00e4nteint\u00e4kter redovisas i takt med att de intj\u00e4nas . Vid redovisning av leasing till\u00e4mpas IFRS 16 Leasingavtal Leasingskulden v\u00e4rderas initialt till nuv\u00e4rdet av de framtida leasingavgifter diskonterade med den implicita r\u00e4ntan och i efterf\u00f6ljande period genom att skulden \u00f6kas f\u00f6r att \u00e5ter- spegla effekten av r\u00e4nta samt reduceras f\u00f6r att \u00e5terspegla effekten av erlagda leasingavgifter. Nyttjander\u00e4ttstillg\u00e5ngen redovisas initialt till v\u00e4rdet av leasingskulden och i efterf\u00f6ljande period till anskaffnings- v\u00e4rde minus avskrivningar \u00f6ver leasing period och eventuella nedskriv- ningar . Ber\u00e4kning av leasingskuld baseras i enlighet med standarden p\u00e5 fasta leasingavgifter. Variabla leasingavgifter som inte beror p\u00e5 index eller en r\u00e4ntesats, s\u00e5 som oms\u00e4ttningsbaserad hyra och fastighets- skatt, inkluderas ej i leasingskulden .Pensionsf\u00f6rpliktelsen ber\u00e4knas \u00e5rligen med hj\u00e4lp av oberoende aktua rier enligt den s\u00e5 kallade \u201dProjected Unit Credit Method\u201d. Ber\u00e4kningen g\u00f6rs med hj\u00e4lp av aktuariella antaganden. Dessa antaganden omfattar bland annat diskonteringsr\u00e4nta, d\u00f6dlighet, f\u00f6rv\u00e4ntade l\u00f6ne\u00f6kningar och pensions\u00f6kningar (inflation). F\u00f6r\u00e4ndringar i aktuariella antaganden och utfall som avviker fr\u00e5n antaganden ger upphov till aktuariella vinster eller f\u00f6rluster. De aktuariella vinster och f\u00f6rluster som uppkommer \u00e4r fr\u00e4mst h\u00e4nf\u00f6rliga till de finansiella antagandena, s\u00e5som f\u00f6r\u00e4ndring i  diskonteringsr\u00e4nta. S\u00e5dana vinster eller f\u00f6rluster redovisas i \u00f6vrigt totalresultat det \u00e5r de uppkommer Finansiella skulder v\u00e4rderade till upplupet anskaffningsv\u00e4rde I denna kategori ing\u00e5r finansiella skulder som inte innehas f\u00f6r handel. Dessa redovisas initialt till verkligt v\u00e4rde, netto efter transaktionskost nader och d\u00e4refter till upplupet anskaffningsv\u00e4rde med till\u00e4mpning av effektivr\u00e4ntemetoden, som inneb\u00e4r att den ber\u00e4knade v\u00e4rdef\u00f6r \u00e4ndringen (effektivr\u00e4ntan) redovisas som r\u00e4nteint\u00e4kt eller r\u00e4ntekost nad i resultatr\u00e4kningen . Leverant\u00f6rsskulder h\u00e4nf\u00f6rs till denna kategori. Dessa har kort f\u00f6rv\u00e4ntad l\u00f6ptid och v\u00e4rderas utan diskontering till nominellt belopp. Derivat med s\u00e4kringsredovisning Samtliga derivat redovisas initialt och l\u00f6pande till verkligt v\u00e4rde via \u00f6vrigt totalresultat. Koncernens policy \u00e4r att derivat ska innehas endast i s\u00e4kringssyfte. Derivatinstrument utg\u00f6rs av valutaterminskontrakt som anv\u00e4nds f\u00f6r skydd mot risker f\u00f6r valutakursf\u00f6r\u00e4ndringar kopplade till interna och externa varufl\u00f6den. F\u00f6r att uppfylla kraven p\u00e5 s\u00e4krings redovisning kr\u00e4vs att det finns en tydlig koppling till den s\u00e4krade posten. Vidare kr\u00e4vs att s\u00e4kringen effektivt skyddar den s\u00e4krade posten, att s\u00e4kringsdokumentation uppr\u00e4ttats och att effektiviteten kan m\u00e4tas. Valutaderivat v\u00e4rderas till verkligt v\u00e4rde baserat p\u00e5 indata motsvarande niv\u00e5 2 i verkligt v\u00e4rdehierarkin .  Per 30 november 2023 uppg\u00e5r termins kontrakt med positiva marknadsv\u00e4rden till MSEK 1 089 (681) vilket redo visas inom posten \u00f6vriga kortfristiga fordringar. Terminskontrakt med negativa marknadsv\u00e4rden uppg\u00e5r till MSEK 1 205 (1 365) vilket redovisas inom \u00f6vriga kortfristiga skulder. Av de utest\u00e5ende terminskontrakten har vinst om MSEK 115 (-305) omf\u00f6rts till resultatr\u00e4kningen d\u00e5 s\u00e4krade transaktioner intr\u00e4ffat f\u00f6r dessa kontrakt. Resterande verkligt v\u00e4rde om MSEK 232 (379) ing\u00e5r i s\u00e4kringsreserven inom eget kapital. \u00d6vriga finansiella tillg\u00e5ngar och skulder har korta l\u00f6ptider. D\u00e4rf\u00f6r bed\u00f6ms de verkliga v\u00e4rdena p\u00e5 dessa finansiella instrument approximativt mot svara bokf\u00f6rda v\u00e4rden. Vid s\u00e4kringsredovisning klassificeras derivat som kassafl\u00f6dess\u00e4kringar eller som s\u00e4kring av verkligt v\u00e4rde. Under 2022 f\u00f6rel\u00e5g endast kassa fl\u00f6dess\u00e4kringar och s\u00e4kring av nettoinvestering i utlandet. Under 2023 tillkom en r\u00e4nteswap (s\u00e4kring av verkligt v\u00e4rde ) . S\u00e4kring av prognostiserade valutafl\u00f6den  \u2013 kassafl\u00f6dess\u00e4kringar Derivat som skyddar det prognostiserade fl\u00f6det redovisas som en  s\u00e4kringsreserv till verkligt v\u00e4rde via \u00f6vrigt totalresultat till dess att det s\u00e4krade fl\u00f6det tr\u00e4ffar r\u00f6relseresultatet, varvid s\u00e4kringsinstrumentets ackumulerade v\u00e4rdef\u00f6r\u00e4ndringar f\u00f6rs \u00f6ver till resultatr\u00e4kningen f\u00f6r att d\u00e4r m\u00f6ta resultateffekterna fr\u00e5n den s\u00e4krade transaktionen.  S\u00e4kringseffektiviteten p\u00e5 kassafl\u00f6dess\u00e4kringar f\u00f6r prognostiserade valutafl\u00f6den m\u00e4ts m\u00e5nadsvis genom att j\u00e4mf\u00f6ra s\u00e4krad post mot  s\u00e4kringsinstrument. Det verkliga v\u00e4rdet p\u00e5 valutaterminer ber\u00e4knas genom en diskontering av skillnaden mellan den avtalade terminskursen och den terminskurs som kan tecknas p\u00e5 balansdagen f\u00f6r den \u00e5terst\u00e5ende kontraktsperio den. Diskontering g\u00f6rs till riskfri r\u00e4nta baserad p\u00e5 statsobligationer. S\u00e4kringar av nettoinvesteringar i utlandet Derivat som \u00e4r avsedda att s\u00e4kra nettoinvesteringar i utlandsverksam het redovisas till verkligt v\u00e4rde via \u00f6vrigt totalresultat. S\u00e4kringseffektivi teten p\u00e5 s\u00e4kring av nettoinvestering i utlandet m\u00e4ts kvartalsvis genom att j\u00e4mf\u00f6ra s\u00e4krad post mot s\u00e4kringsinstrumen t . Per balansdagen upp g\u00e5r l\u00e5n i EUR som upptagits for att s\u00e4kra nettoinvesteringar i utlandsverksamhet till MEUR 700 (700). En f\u00f6r\u00e4ndring om tio procent enheter i EUR/SEK-kursen skulle ge en p\u00e5verkan p\u00e5 \u00f6vrigt totalresultat med MSEK 795 (764) . S\u00e4kring av r\u00e4nteexponering Under 2023 har koncernen ing\u00e5tt en r\u00e4nteswap f\u00f6r att uppn\u00e5 \u00f6nskad r\u00e4ntebindning. Per 30 november 2023 uppgick det nominella beloppet f\u00f6r utest\u00e5ende r\u00e4nteswapavtal till MSEK 5 679 (0). R\u00e4nteswappen redo visas som s\u00e4kring av verkligt v\u00e4rde via resultatr\u00e4kningen. F\u00f6r\u00e4ndringar i verkligt v\u00e4rde p\u00e5 swappen redovisas i resultatr\u00e4kningen tillsammans med f\u00f6r\u00e4ndringar i verkligt v\u00e4rde p\u00e5 den s\u00e4krade skulden h\u00e4nf\u00f6rlig till den s\u00e4krade risken. V\u00e4rderingen baseras p\u00e5 terminsr\u00e4ntor framtagna utifr\u00e5n observerbara r\u00e4ntekurvor och diskontering av kontraktsenliga kassafl\u00f6dena (motsvarande niv\u00e5 2) . Samtliga finansiella tillg\u00e5ngars och skulders verkliga v\u00e4rde \u00f6verens st\u00e4mmer i allt v\u00e4sentligt med bokf\u00f6rt v\u00e4rde. De tillg\u00e5ngar och skulder som redovisas till upplupet anskaffningsv\u00e4rde har kort kvarvarande  l\u00f6ptid, vilket medf\u00f6r att skillnaden mellan bokf\u00f6rt v\u00e4rde och verkligt v\u00e4rde \u00e4r ov\u00e4sentlig . ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "R\u00e4n<span class=\"__4 _299\"></span>tein<span class=\"__4 _299\"></span>t\u00e4<span class=\"__4 _299\"></span>kte<span class=\"__4 _299\"></span>r<span class=\"__4 _300\"> </span>R\u00e4nteint\u00e4k<span class=\"__4 _299\"></span>ter redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as i tak<span class=\"__4 _299\"></span>t me<span class=\"__4 _299\"></span>d att de i<span class=\"__4 _299\"></span>ntj\u00e4nas<span class=\"__4 _300\"> </span>Vid redovisning av leasing till\u00e4mpas IFR<span class=\"__5 _384\"></span>S 16 Leasingavtal<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>Leasingavtale<span class=\"__5 _384\"></span>n r<span class=\"__5 _385\"></span>ed<span class=\"__5 _384\"></span>ovisas som en nyttjander\u00e4ttstillg\u00e5ng samt en leasing-<span class=\"__5 _e5_1\"> </span>skul<span class=\"__5 _384\"></span>d base<span class=\"__5 _384\"></span>rat p\u00e5 nuv<span class=\"__5 _384\"></span>\u00e4rdet av alla f<span class=\"__5 _384\"></span>ramtida le<span class=\"__5 _384\"></span>asin<span class=\"__5 _384\"></span>gavgif<span class=\"__5 _384\"></span>ter fram till d<span class=\"__5 _384\"></span>ess leas<span class=\"__5 _384\"></span>ingav<span class=\"__5 _384\"></span>tal<span class=\"__5 _384\"></span>et l\u00f6p<span class=\"__5 _384\"></span>er ut. M<span class=\"__5 _384\"></span>ajor<span class=\"__5 _384\"></span>itet<span class=\"__5 _385\"></span>e<span class=\"__5 _384\"></span>n av de kontrakt s<span class=\"__5 _384\"></span>om H&amp;M<span class=\"__5 _384\"></span>-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rnen kla<span class=\"__5 _384\"></span>ssi<span class=\"__5 _384\"></span>fice<span class=\"__5 _384\"></span>rar so<span class=\"__5 _384\"></span>m leas<span class=\"__5 _384\"></span>ingav<span class=\"__5 _384\"></span>tal avs<span class=\"__5 _384\"></span>er hyra av b<span class=\"__5 _384\"></span>utikslo<span class=\"__5 _384\"></span>kal<span class=\"__5 _384\"></span>er d\u00e4r e<span class=\"__5 _384\"></span>gen  <span class=\"__5 _389\"></span>verk<span class=\"__5 _385\"></span>samhet bedrivs. \u00c4<span class=\"__5 _385\"></span>ven k<span class=\"__5 _385\"></span>ontor<span class=\"__5 _385\"></span> och lagerlokaler f<span class=\"__5 _385\"></span>\u00f6r koncernens<span class=\"__5 _385\"></span> eget bruk klass<span class=\"__5 _384\"></span>ificeras som leasingav<span class=\"__5 _384\"></span>tal. Leasingskulden v\u00e4rderas initialt t<span class=\"__5 _385\"></span>ill nuv\u00e4<span class=\"__5 _384\"></span>rdet av de framti<span class=\"__5 _384\"></span>da leas<span class=\"__5 _384\"></span>ingavg<span class=\"__5 _384\"></span>ifter di<span class=\"__5 _384\"></span>skonterad<span class=\"__5 _384\"></span>e med d<span class=\"__5 _384\"></span>en imp<span class=\"__5 _384\"></span>licit<span class=\"__5 _384\"></span>a r\u00e4ntan o<span class=\"__5 _384\"></span>ch i efter<span class=\"__5 _384\"></span>f\u00f6lj<span class=\"__5 _384\"></span>ande p<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>d gen<span class=\"__5 _384\"></span>om att s<span class=\"__5 _384\"></span>kulde<span class=\"__5 _384\"></span>n \u00f6ka<span class=\"__5 _384\"></span>s f\u00f6r att \u00e5ter-<span class=\"__5 _e5_1\"> </span>sp<span class=\"__5 _384\"></span>egla ef<span class=\"__5 _384\"></span>fekte<span class=\"__5 _384\"></span>n av r\u00e4nta samt red<span class=\"__5 _384\"></span>uce<span class=\"__5 _384\"></span>ras f\u00f6r att \u00e5ters<span class=\"__5 _384\"></span>pe<span class=\"__5 _384\"></span>gla ef<span class=\"__5 _384\"></span>fekten av erlagda leasingavgifter<span class=\"__5 _385\"></span>. Nyttjande<span class=\"__5 _384\"></span>r\u00e4ttst<span class=\"__5 _385\"></span>illg\u00e5ng<span class=\"__5 _384\"></span>en redovisas initi<span class=\"__5 _385\"></span>alt till v\u00e4rdet av le<span class=\"__5 _384\"></span>asin<span class=\"__5 _384\"></span>gskul<span class=\"__5 _384\"></span>den o<span class=\"__5 _384\"></span>ch i ef<span class=\"__5 _384\"></span>terf\u00f6l<span class=\"__5 _384\"></span>jande p<span class=\"__5 _384\"></span>eri<span class=\"__5 _384\"></span>od till an<span class=\"__5 _384\"></span>skaf<span class=\"__5 _384\"></span>fnin<span class=\"__5 _384\"></span>gs<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>v\u00e4rde m<span class=\"__5 _384\"></span>inus avs<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>vnin<span class=\"__5 _384\"></span>gar \u00f6ver l<span class=\"__5 _384\"></span>easi<span class=\"__5 _384\"></span>ng pe<span class=\"__5 _384\"></span>riod o<span class=\"__5 _384\"></span>ch eventu<span class=\"__5 _384\"></span>ella n<span class=\"__5 _384\"></span>eds<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>v-<span class=\"__5 _e5_1\"> </span>ning<span class=\"__5 _384\"></span>ar<span class=\"__5 _e5_1\"> </span><span class=\"__5 _385\"></span>. Be<span class=\"__5 _384\"></span>r\u00e4kn<span class=\"__5 _384\"></span>ing av lea<span class=\"__5 _384\"></span>sing<span class=\"__5 _384\"></span>skul<span class=\"__5 _384\"></span>d base<span class=\"__5 _384\"></span>ras i enl<span class=\"__5 _384\"></span>ighet me<span class=\"__5 _384\"></span>d stan<span class=\"__5 _384\"></span>darden p<span class=\"__5 _384\"></span>\u00e5 fasta l<span class=\"__5 _384\"></span>easin<span class=\"__5 _384\"></span>gavgif<span class=\"__5 _384\"></span>ter<span class=\"__5 _385\"></span>. V<span class=\"__5 _385\"></span>ar<span class=\"__5 _384\"></span>iabla l<span class=\"__5 _384\"></span>easi<span class=\"__5 _384\"></span>ngavgif<span class=\"__5 _384\"></span>ter so<span class=\"__5 _384\"></span>m inte beror p\u00e5 i<span class=\"__5 _384\"></span>ndex ell<span class=\"__5 _384\"></span>er en r\u00e4ntes<span class=\"__5 _384\"></span>ats, s<span class=\"__5 _384\"></span>\u00e5 som o<span class=\"__5 _384\"></span>ms\u00e4ttn<span class=\"__5 _384\"></span>ings<span class=\"__5 _384\"></span>base<span class=\"__5 _384\"></span>rad hyra o<span class=\"__5 _384\"></span>ch fasti<span class=\"__5 _384\"></span>ghets<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>skat<span class=\"__5 _384\"></span>t, ink<span class=\"__5 _384\"></span>lud<span class=\"__5 _384\"></span>eras e<span class=\"__5 _384\"></span>j i leasi<span class=\"__5 _384\"></span>ngs<span class=\"__5 _384\"></span>kulde<span class=\"__5 _384\"></span>n<span class=\"__5 _e5_1\"> </span>.Pensionsf\u00f6rpliktelsen ber\u00e4k<span class=\"__6 _485\"></span>nas \u00e5rligen med hj\u00e4lp av oberoende aktua<span class=\"ls2_6 ws2_6\"> </span>rie<span class=\"__6 _485\"></span>r enli<span class=\"__6 _485\"></span>gt den s<span class=\"__6 _485\"></span>\u00e5 kall<span class=\"__6 _485\"></span>ade \u201d<span class=\"__6 _485\"></span>Pro<span class=\"__6 _485\"></span>jecte<span class=\"__6 _485\"></span>d Unit C<span class=\"__6 _485\"></span>redit M<span class=\"__6 _485\"></span>etho<span class=\"__6 _485\"></span>d\u201d. Ber\u00e4k<span class=\"__6 _485\"></span>nin<span class=\"__6 _485\"></span>gen g\u00f6rs med hj\u00e4lp av aktuariella ant<span class=\"__6 _484\"></span>aganden<span class=\"__6 _485\"></span>. Dessa antaganden omfattar bland annat diskont<span class=\"__6 _484\"></span>eringsr\u00e4nta, d\u00f6dlighet, f\u00f6rv\u00e4ntade l\u00f6ne\u00f6<span class=\"__6 _485\"></span>kningar och pens<span class=\"__6 _485\"></span>ions\u00f6knin<span class=\"__6 _485\"></span>gar (inflation). F\u00f6r\u00e4ndringar i aktuariella antaganden och utfall som av<span class=\"__6 _485\"></span>viker fr\u00e5n<span class=\"__6 _484\"></span> antaganden ger upphov till aktuariella vinster ell<span class=\"__6 _485\"></span>er f\u00f6rl<span class=\"__6 _485\"></span>uster<span class=\"__6 _484\"></span>. De ak<span class=\"__6 _485\"></span>tuari<span class=\"__6 _485\"></span>ella v<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>ter och f\u00f6<span class=\"__6 _485\"></span>rlus<span class=\"__6 _485\"></span>ter som u<span class=\"__6 _485\"></span>ppko<span class=\"__6 _485\"></span>mme<span class=\"__6 _485\"></span>r \u00e4r fr\u00e4mst h\u00e4n<span class=\"__6 _484\"></span>f\u00f6rliga till de<span class=\"__6 _484\"></span> finansiella antagandena, s\u00e5s<span class=\"__6 _485\"></span>om f\u00f6r\u00e4ndring i  <span class=\"__6 _486\"></span>dis<span class=\"__6 _485\"></span>kontering<span class=\"__6 _485\"></span>sr\u00e4nta<span class=\"__6 _485\"></span>. S\u00e5<span class=\"__6 _485\"></span>dana v<span class=\"__6 _485\"></span>inster e<span class=\"__6 _485\"></span>lle<span class=\"__6 _485\"></span>r f\u00f6rlus<span class=\"__6 _485\"></span>ter redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s i \u00f6vri<span class=\"__6 _485\"></span>gt totalresul<span class=\"__6 _485\"></span>tat det \u00e5r de up<span class=\"__6 _485\"></span>pkom<span class=\"__6 _485\"></span>mer<span class=\"__6 _14a\"> </span>Finansiella skulder v<span class=\"__6 _484\"></span>\u00e4rderade t<span class=\"__6 _484\"></span>ill upplupet ansk<span class=\"__6 _484\"></span>affningsv\u00e4rde<span class=\"__6 _14a\"> </span>I den<span class=\"__6 _485\"></span>na katego<span class=\"__6 _485\"></span>ri in<span class=\"__6 _485\"></span>g\u00e5r fin<span class=\"__6 _485\"></span>ansi<span class=\"__6 _485\"></span>ella s<span class=\"__6 _485\"></span>kul<span class=\"__6 _485\"></span>der s<span class=\"__6 _485\"></span>om inte inn<span class=\"__6 _485\"></span>ehas f\u00f6r h<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>el<span class=\"__6 _485\"></span>. De<span class=\"__6 _485\"></span>ssa re<span class=\"__6 _485\"></span>dov<span class=\"__6 _485\"></span>isas i<span class=\"__6 _485\"></span>nitialt til<span class=\"__6 _485\"></span>l verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde, n<span class=\"__6 _485\"></span>etto efter tra<span class=\"__6 _485\"></span>nsak<span class=\"__6 _485\"></span>tion<span class=\"__6 _485\"></span>skost nader och d\u00e4refter till<span class=\"__6 _484\"></span> upplupet anskaf<span class=\"__6 _485\"></span>fningsv\u00e4rde med till\u00e4mpning av effe<span class=\"__6 _485\"></span>ktiv<span class=\"__6 _485\"></span>r\u00e4ntemetod<span class=\"__6 _485\"></span>en<span class=\"__6 _485\"></span>, som i<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>b\u00e4r att d<span class=\"__6 _485\"></span>en b<span class=\"__6 _485\"></span>er\u00e4k<span class=\"__6 _485\"></span>nad<span class=\"__6 _485\"></span>e v\u00e4rdef\u00f6r \u00e4ndringen (effektivr\u00e4ntan) redovisas som r\u00e4ntein<span class=\"__6 _484\"></span>t\u00e4kt eller r\u00e4nt<span class=\"__6 _484\"></span>ekost<span class=\"ls2_6 ws2_6\"> </span>nad i res<span class=\"__6 _485\"></span>ultatr\u00e4k<span class=\"__6 _485\"></span>nin<span class=\"__6 _485\"></span>gen<span class=\"__6 _14a\"> </span>Derivat<span class=\"__6 _484\"></span> med s\u00e4kringsredovisning<span class=\"__6 _14a\"> </span>Samtli<span class=\"__6 _485\"></span>ga de<span class=\"__6 _485\"></span>rivat red<span class=\"__6 _485\"></span>ovi<span class=\"__6 _485\"></span>sas in<span class=\"__6 _485\"></span>itialt oc<span class=\"__6 _485\"></span>h l\u00f6p<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>e till ver<span class=\"__6 _485\"></span>kli<span class=\"__6 _485\"></span>gt v\u00e4rde v<span class=\"__6 _485\"></span>ia \u00f6vri<span class=\"__6 _485\"></span>gt totalresul<span class=\"__6 _485\"></span>tat. Kon<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rnen<span class=\"__6 _485\"></span>s po<span class=\"__6 _485\"></span>licy \u00e4r at<span class=\"__6 _485\"></span>t der<span class=\"__6 _485\"></span>ivat sk<span class=\"__6 _485\"></span>a inne<span class=\"__6 _485\"></span>has e<span class=\"__6 _485\"></span>ndas<span class=\"__6 _485\"></span>t i s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gssy<span class=\"__6 _485\"></span>f<span class=\"__6 _485\"></span>te. De<span class=\"__6 _485\"></span>riv<span class=\"__6 _485\"></span>atinstru<span class=\"__6 _485\"></span>ment utg\u00f6<span class=\"__6 _485\"></span>rs av val<span class=\"__6 _485\"></span>utatermin<span class=\"__6 _485\"></span>skontrak<span class=\"__6 _485\"></span>t so<span class=\"__6 _485\"></span>m anv\u00e4nds f\u00f6r skydd mot<span class=\"__6 _484\"></span> risker f\u00f6r v<span class=\"__6 _484\"></span>alutakursf\u00f6r\u00e4ndringar k<span class=\"__6 _484\"></span>opplade till interna o<span class=\"__6 _485\"></span>ch exter<span class=\"__6 _485\"></span>na varu<span class=\"__6 _485\"></span>fl\u00f6<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>n. F\u00f6<span class=\"__6 _485\"></span>r att up<span class=\"__6 _485\"></span>pfy<span class=\"__6 _485\"></span>lla k<span class=\"__6 _485\"></span>raven p\u00e5 s<span class=\"__6 _485\"></span>\u00e4k<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span> redov<span class=\"__6 _485\"></span>isn<span class=\"__6 _485\"></span>ing k<span class=\"__6 _485\"></span>r\u00e4vs att d<span class=\"__6 _485\"></span>et finn<span class=\"__6 _485\"></span>s en tyd<span class=\"__6 _485\"></span>lig kop<span class=\"__6 _485\"></span>plin<span class=\"__6 _485\"></span>g till de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e pos<span class=\"__6 _485\"></span>ten. Vi<span class=\"__6 _485\"></span>dare kr\u00e4v<span class=\"__6 _485\"></span>s att s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>nge<span class=\"__6 _485\"></span>n effek<span class=\"__6 _485\"></span>tiv<span class=\"__6 _485\"></span>t s<span class=\"__6 _485\"></span>kyd<span class=\"__6 _485\"></span>dar de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e pos<span class=\"__6 _485\"></span>ten, att s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gsd<span class=\"__6 _485\"></span>okum<span class=\"__6 _485\"></span>entation u<span class=\"__6 _485\"></span>ppr<span class=\"__6 _485\"></span>\u00e4ttats oc<span class=\"__6 _485\"></span>h att ef<span class=\"__6 _485\"></span>fekti<span class=\"__6 _485\"></span>viteten kan m<span class=\"__6 _485\"></span>\u00e4tas. V<span class=\"__6 _484\"></span>alutaderivat v\u00e4r<span class=\"__6 _484\"></span>deras till verkligt v\u00e4rde<span class=\"__6 _484\"></span> baserat p\u00e5 indata<span class=\"__6 _484\"></span> motsvarande niv\u00e5 2 i ve<span class=\"__6 _485\"></span>rk<span class=\"__6 _485\"></span>ligt v\u00e4rd<span class=\"__6 _485\"></span>ehi<span class=\"__6 _485\"></span>erark<span class=\"__6 _485\"></span>in<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span> Per 30 n<span class=\"__6 _485\"></span>ovemb<span class=\"__6 _485\"></span>er 2<span class=\"__6 _485\"></span>023 up<span class=\"__6 _485\"></span>pg\u00e5<span class=\"__6 _485\"></span>r termin<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span> kontrakt m<span class=\"__6 _485\"></span>ed p<span class=\"__6 _485\"></span>ositi<span class=\"__6 _485\"></span>va mar<span class=\"__6 _485\"></span>kna<span class=\"__6 _485\"></span>dsv\u00e4<span class=\"__6 _485\"></span>rden til<span class=\"__6 _485\"></span>l MS<span class=\"__6 _485\"></span>EK 1 0<span class=\"__6 _485\"></span>89 (681<span class=\"__6 _485\"></span>) vil<span class=\"__6 _485\"></span>ket redo<span class=\"__6 _485\"></span> vis<span class=\"__6 _485\"></span>as ino<span class=\"__6 _485\"></span>m po<span class=\"__6 _485\"></span>sten \u00f6vr<span class=\"__6 _485\"></span>iga kor<span class=\"__6 _485\"></span>tf<span class=\"__6 _485\"></span>ristig<span class=\"__6 _485\"></span>a fordrin<span class=\"__6 _485\"></span>gar. T<span class=\"__6 _501\"></span>er<span class=\"__6 _485\"></span>mins<span class=\"__6 _485\"></span>kontrakt m<span class=\"__6 _485\"></span>ed neg<span class=\"__6 _485\"></span>ativa mar<span class=\"__6 _485\"></span>kna<span class=\"__6 _485\"></span>dsv\u00e4<span class=\"__6 _485\"></span>rden u<span class=\"__6 _485\"></span>ppg<span class=\"__6 _485\"></span>\u00e5r till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 1 20<span class=\"__6 _485\"></span>5 (1 365) v<span class=\"__6 _485\"></span>ilket redov<span class=\"__6 _485\"></span>is<span class=\"__6 _485\"></span>as ino<span class=\"__6 _485\"></span>m \u00f6vri<span class=\"__6 _485\"></span>ga kor<span class=\"__6 _485\"></span>tfri<span class=\"__6 _485\"></span>stiga s<span class=\"__6 _485\"></span>kuld<span class=\"__6 _485\"></span>er<span class=\"__6 _484\"></span>. Av de utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e termin<span class=\"__6 _485\"></span>skontrak<span class=\"__6 _485\"></span>ten har v<span class=\"__6 _485\"></span>inst o<span class=\"__6 _485\"></span>m MS<span class=\"__6 _485\"></span>EK 115 (-<span class=\"__6 _485\"></span>30<span class=\"__6 _485\"></span>5) omf\u00f6r<span class=\"__6 _485\"></span>ts till re<span class=\"__6 _485\"></span>sultatr\u00e4<span class=\"__6 _485\"></span>knin<span class=\"__6 _485\"></span>gen d<span class=\"__6 _485\"></span>\u00e5 s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e trans<span class=\"__6 _485\"></span>aktio<span class=\"__6 _485\"></span>ne<span class=\"__6 _485\"></span>r intr\u00e4ffat f\u00f6r d<span class=\"__6 _485\"></span>es<span class=\"__6 _485\"></span>sa kontrak<span class=\"__6 _485\"></span>t. Re<span class=\"__6 _485\"></span>steran<span class=\"__6 _485\"></span>de ve<span class=\"__6 _485\"></span>rkl<span class=\"__6 _485\"></span>igt v\u00e4rde o<span class=\"__6 _485\"></span>m M<span class=\"__6 _485\"></span>SEK 2<span class=\"__6 _485\"></span>32 (379) in<span class=\"__6 _485\"></span>g\u00e5r i s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span>rese<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>ven in<span class=\"__6 _485\"></span>om eg<span class=\"__6 _485\"></span>et kapit<span class=\"__6 _485\"></span>al. \u00d6<span class=\"__6 _485\"></span>vr<span class=\"__6 _485\"></span>iga finansiella tillg\u00e5ngar och skulde<span class=\"__6 _485\"></span>r har k<span class=\"__6 _484\"></span>orta l\u00f6ptider<span class=\"__6 _484\"></span>. D\u00e4rf\u00f6r bed\u00f6ms de verkliga v\u00e4rdena p\u00e5 dessa finansie<span class=\"__6 _485\"></span>lla instrument appro<span class=\"__6 _484\"></span>ximat<span class=\"__6 _484\"></span>iv<span class=\"__6 _485\"></span>t mot<span class=\"__6 _484\"></span><span class=\"ls2_6 ws2_6\"> </span>svara bok<span class=\"__6 _485\"></span>f\u00f6rda v\u00e4rden<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Vid s\u00e4kringsr<span class=\"__6 _484\"></span>edovisnin<span class=\"__6 _484\"></span>g klassificeras<span class=\"__6 _484\"></span> deriva<span class=\"__6 _484\"></span>t som k<span class=\"__6 _484\"></span>assafl\u00f6dess\u00e4kringar ell<span class=\"__6 _485\"></span>er so<span class=\"__6 _485\"></span>m s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>g av verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde. U<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>r 202<span class=\"__6 _485\"></span>2 f\u00f6rel\u00e5<span class=\"__6 _485\"></span>g end<span class=\"__6 _485\"></span>ast kas<span class=\"__6 _485\"></span>sa<span class=\"__6 _485\"></span> fl\u00f6<span class=\"__6 _485\"></span>des<span class=\"__6 _485\"></span>s\u00e4<span class=\"__6 _485\"></span>krin<span class=\"__6 _485\"></span>gar o<span class=\"__6 _485\"></span>ch s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ng av net<span class=\"__6 _485\"></span>toinvester<span class=\"__6 _485\"></span>ing i utla<span class=\"__6 _485\"></span>ndet<span class=\"__6 _485\"></span>. Un<span class=\"__6 _485\"></span>der 2<span class=\"__6 _485\"></span>023 tillkom en<span class=\"__6 _484\"></span> r\u00e4nt<span class=\"__6 _484\"></span>eswap (s\u00e4kring av verkligt v\u00e4rde<span class=\"__6 _14a\"> </span>)<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>S\u00e4kring<span class=\"__6 _484\"></span> av<span class=\"__6 _484\"></span> prog<span class=\"__6 _484\"></span>nostiserad<span class=\"__6 _484\"></span>e va<span class=\"__6 _484\"></span>lutafl\u00f6den<span class=\"__6 _484\"></span> <span class=\"ls2_6 ws2_6\"> </span>\u2013 kassafl<span class=\"__6 _485\"></span>\u00f6dess<span class=\"__6 _485\"></span>\u00e4kringar<span class=\"__6 _14a\"> </span>Der<span class=\"__6 _485\"></span>ivat so<span class=\"__6 _485\"></span>m sk<span class=\"__6 _485\"></span>ydda<span class=\"__6 _485\"></span>r det pro<span class=\"__6 _485\"></span>gnos<span class=\"__6 _485\"></span>tise<span class=\"__6 _485\"></span>rade fl<span class=\"__6 _485\"></span>\u00f6d<span class=\"__6 _485\"></span>et redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s som e<span class=\"__6 _485\"></span>n  <span class=\"__6 _486\"></span>s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gsres<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v til<span class=\"__6 _485\"></span>l verk<span class=\"__6 _485\"></span>ligt v<span class=\"__6 _485\"></span>\u00e4rde vi<span class=\"__6 _485\"></span>a \u00f6vri<span class=\"__6 _485\"></span>gt totalresult<span class=\"__6 _485\"></span>at till de<span class=\"__6 _485\"></span>ss att d<span class=\"__6 _485\"></span>et s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e fl\u00f6d<span class=\"__6 _485\"></span>et tr\u00e4f<span class=\"__6 _485\"></span>far r\u00f6rels<span class=\"__6 _485\"></span>eres<span class=\"__6 _485\"></span>ultatet, var<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>id s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span>instr<span class=\"__6 _485\"></span>ume<span class=\"__6 _485\"></span>ntets acku<span class=\"__6 _485\"></span>mule<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e v\u00e4rdef\u00f6r\u00e4<span class=\"__6 _485\"></span>ndri<span class=\"__6 _485\"></span>ngar f\u00f6<span class=\"__6 _485\"></span>rs \u00f6ver ti<span class=\"__6 _485\"></span>ll resu<span class=\"__6 _485\"></span>ltatr\u00e4kn<span class=\"__6 _485\"></span>inge<span class=\"__6 _485\"></span>n f\u00f6r att d\u00e4r m<span class=\"__6 _485\"></span>\u00f6ta resul<span class=\"__6 _485\"></span>tateffek<span class=\"__6 _485\"></span>terna fr\u00e5n d<span class=\"__6 _485\"></span>en s<span class=\"__6 _485\"></span>\u00e4kra<span class=\"__6 _485\"></span>de tran<span class=\"__6 _485\"></span>sak<span class=\"__6 _485\"></span>tion<span class=\"__6 _485\"></span>en.  <span class=\"__6 _486\"></span>S\u00e4kringseff<span class=\"__6 _484\"></span>ektivit<span class=\"__6 _484\"></span>e<span class=\"__6 _484\"></span>ten<span class=\"__6 _484\"></span> p\u00e5 kassa<span class=\"__6 _484\"></span>fl\u00f6dess\u00e4kringar f<span class=\"__6 _484\"></span>\u00f6r pr<span class=\"__6 _484\"></span>ognosti<span class=\"__6 _484\"></span>serade valuta<span class=\"__6 _485\"></span>fl\u00f6d<span class=\"__6 _485\"></span>en m\u00e4ts m<span class=\"__6 _485\"></span>\u00e5nad<span class=\"__6 _485\"></span>svi<span class=\"__6 _485\"></span>s gen<span class=\"__6 _485\"></span>om att j<span class=\"__6 _485\"></span>\u00e4mf\u00f6ra s\u00e4<span class=\"__6 _485\"></span>kra<span class=\"__6 _485\"></span>d pos<span class=\"__6 _485\"></span>t mot  s\u00e4kringsinstrument.<span class=\"__6 _14a\"> </span>Det ver<span class=\"__6 _485\"></span>kli<span class=\"__6 _485\"></span>ga v\u00e4rdet p<span class=\"__6 _485\"></span>\u00e5 valutaterm<span class=\"__6 _485\"></span>ine<span class=\"__6 _485\"></span>r ber<span class=\"__6 _485\"></span>\u00e4kn<span class=\"__6 _485\"></span>as gen<span class=\"__6 _485\"></span>om e<span class=\"__6 _485\"></span>n disko<span class=\"__6 _485\"></span>ntering av sk<span class=\"__6 _485\"></span>illna<span class=\"__6 _485\"></span>den m<span class=\"__6 _485\"></span>ell<span class=\"__6 _485\"></span>an den av<span class=\"__6 _485\"></span>ta<span class=\"__6 _485\"></span>lad<span class=\"__6 _485\"></span>e termin<span class=\"__6 _485\"></span>skur<span class=\"__6 _485\"></span>sen o<span class=\"__6 _485\"></span>ch d<span class=\"__6 _485\"></span>en termi<span class=\"__6 _485\"></span>nsku<span class=\"__6 _485\"></span>rs som k<span class=\"__6 _485\"></span>an teck<span class=\"__6 _485\"></span>nas p<span class=\"__6 _485\"></span>\u00e5 bala<span class=\"__6 _485\"></span>nsd<span class=\"__6 _485\"></span>agen f\u00f6<span class=\"__6 _485\"></span>r den \u00e5ter<span class=\"__6 _485\"></span>st\u00e5e<span class=\"__6 _485\"></span>nde kontrak<span class=\"__6 _485\"></span>tsp<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>io<span class=\"__6 _485\"></span> den<span class=\"__6 _485\"></span>. Di<span class=\"__6 _485\"></span>skonterin<span class=\"__6 _485\"></span>g g\u00f6<span class=\"__6 _485\"></span>rs till ri<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>fri r\u00e4nta b<span class=\"__6 _485\"></span>ase<span class=\"__6 _485\"></span>rad p\u00e5 st<span class=\"__6 _485\"></span>atsob<span class=\"__6 _485\"></span>ligatio<span class=\"__6 _485\"></span>ner.<span class=\"__6 _14a\"> </span>S\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>nga<span class=\"__6 _485\"></span>r av net<span class=\"__6 _485\"></span>toi<span class=\"__6 _485\"></span>nves<span class=\"__6 _485\"></span>teri<span class=\"__6 _485\"></span>nga<span class=\"__6 _485\"></span>r i utl<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>et<span class=\"__6 _14a\"> </span>Der<span class=\"__6 _485\"></span>ivat so<span class=\"__6 _485\"></span>m \u00e4r avs<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>da att s\u00e4<span class=\"__6 _485\"></span>kra n<span class=\"__6 _485\"></span>ettoinves<span class=\"__6 _485\"></span>tering<span class=\"__6 _485\"></span>ar i utlan<span class=\"__6 _485\"></span>dsve<span class=\"__6 _485\"></span>rks<span class=\"__6 _485\"></span>am<span class=\"__6 _485\"></span> het red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>as till ve<span class=\"__6 _485\"></span>rkl<span class=\"__6 _485\"></span>igt v\u00e4rd<span class=\"__6 _485\"></span>e via \u00f6v<span class=\"__6 _485\"></span>rigt totalres<span class=\"__6 _485\"></span>ultat. S<span class=\"__6 _485\"></span>\u00e4k<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>sef<span class=\"__6 _485\"></span>fekti<span class=\"__6 _485\"></span>vi<span class=\"__6 _485\"></span> teten p\u00e5 s\u00e4k<span class=\"__6 _485\"></span>ring av n<span class=\"__6 _485\"></span>ettoinve<span class=\"__6 _485\"></span>sterin<span class=\"__6 _485\"></span>g i utland<span class=\"__6 _485\"></span>et m\u00e4ts k<span class=\"__6 _485\"></span>var<span class=\"__6 _485\"></span>tals<span class=\"__6 _485\"></span>vis g<span class=\"__6 _485\"></span>eno<span class=\"__6 _485\"></span>m att j\u00e4mf\u00f6<span class=\"__6 _485\"></span>ra s\u00e4k<span class=\"__6 _485\"></span>rad p<span class=\"__6 _485\"></span>ost m<span class=\"__6 _485\"></span>ot s\u00e4kr<span class=\"__6 _485\"></span>ings<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>trume<span class=\"__6 _485\"></span>n<span class=\"__6 _14a\"> </span>t<span class=\"__6 _14a\"> </span>. Per b<span class=\"__6 _485\"></span>alan<span class=\"__6 _485\"></span>sdag<span class=\"__6 _485\"></span>en up<span class=\"__6 _485\"></span>p<span class=\"__6 _485\"></span> g\u00e5r l\u00e5<span class=\"__6 _485\"></span>n i EU<span class=\"__6 _485\"></span>R som u<span class=\"__6 _485\"></span>pptagit<span class=\"__6 _485\"></span>s for att s\u00e4<span class=\"__6 _485\"></span>kra n<span class=\"__6 _485\"></span>ettoinves<span class=\"__6 _485\"></span>tering<span class=\"__6 _485\"></span>ar i utlan<span class=\"__6 _485\"></span>dsve<span class=\"__6 _485\"></span>rksa<span class=\"__6 _485\"></span>mhet till M<span class=\"__6 _485\"></span>EU<span class=\"__6 _485\"></span>R 70<span class=\"__6 _485\"></span>0 (<span class=\"__6 _485\"></span>70<span class=\"__6 _485\"></span>0)<span class=\"__6 _485\"></span>. En f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring o<span class=\"__6 _485\"></span>m tio pro<span class=\"__6 _485\"></span>cent enh<span class=\"__6 _485\"></span>eter i EU<span class=\"__6 _485\"></span>R<span class=\"__6 _485\"></span>/S<span class=\"__6 _485\"></span>EK-kurs<span class=\"__6 _485\"></span>en sku<span class=\"__6 _485\"></span>lle g<span class=\"__6 _485\"></span>e en p\u00e5ve<span class=\"__6 _485\"></span>rkan p<span class=\"__6 _485\"></span>\u00e5 \u00f6vri<span class=\"__6 _485\"></span>gt totalresul<span class=\"__6 _485\"></span>tat me<span class=\"__6 _485\"></span>d MS<span class=\"__6 _485\"></span>EK 7<span class=\"__6 _485\"></span>95 (764)<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>S\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ng av r\u00e4n<span class=\"__6 _485\"></span>teex<span class=\"__6 _485\"></span>pon<span class=\"__6 _485\"></span>eri<span class=\"__6 _485\"></span>ng<span class=\"__6 _14a\"> </span>Un<span class=\"__6 _485\"></span>der 2<span class=\"__6 _485\"></span>023 har ko<span class=\"__6 _485\"></span>nce<span class=\"__6 _485\"></span>rne<span class=\"__6 _485\"></span>n ing\u00e5t<span class=\"__6 _485\"></span>t en r\u00e4ntes<span class=\"__6 _485\"></span>wap f\u00f6r att u<span class=\"__6 _485\"></span>ppn<span class=\"__6 _485\"></span>\u00e5 \u00f6ns<span class=\"__6 _485\"></span>kad r\u00e4n<span class=\"__6 _484\"></span>tebind<span class=\"__6 _484\"></span>ning. Per<span class=\"__6 _484\"></span> 30 nov<span class=\"__6 _484\"></span>ember 2023<span class=\"__6 _484\"></span> uppgick det<span class=\"__6 _484\"></span> nominella<span class=\"__6 _484\"></span> beloppet f\u00f6r utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e r\u00e4nteswap<span class=\"__6 _485\"></span>av<span class=\"__6 _485\"></span>tal till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 5 679 (0)<span class=\"__6 _485\"></span>. R\u00e4nteswa<span class=\"__6 _485\"></span>ppe<span class=\"__6 _485\"></span>n redo<span class=\"__6 _490\"></span> vis<span class=\"__6 _485\"></span>as so<span class=\"__6 _485\"></span>m s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>g av verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde via re<span class=\"__6 _485\"></span>sultatr\u00e4<span class=\"__6 _485\"></span>knin<span class=\"__6 _485\"></span>gen<span class=\"__6 _485\"></span>. F\u00f6<span class=\"__6 _485\"></span>r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar i verk<span class=\"__6 _485\"></span>ligt v<span class=\"__6 _485\"></span>\u00e4rde p\u00e5 s<span class=\"__6 _485\"></span>wapp<span class=\"__6 _485\"></span>en red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>as i res<span class=\"__6 _485\"></span>ultatr\u00e4k<span class=\"__6 _485\"></span>ning<span class=\"__6 _485\"></span>en til<span class=\"__6 _485\"></span>lsam<span class=\"__6 _485\"></span>mans me<span class=\"__6 _485\"></span>d f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar i verk<span class=\"__6 _485\"></span>lig<span class=\"__6 _485\"></span>t v\u00e4rde p\u00e5 d<span class=\"__6 _485\"></span>en s\u00e4<span class=\"__6 _485\"></span>kra<span class=\"__6 _485\"></span>de sku<span class=\"__6 _485\"></span>lde<span class=\"__6 _485\"></span>n h\u00e4nf\u00f6r<span class=\"__6 _485\"></span>lig till de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e ris<span class=\"__6 _485\"></span>ken. V\u00e4rd<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>gen b<span class=\"__6 _485\"></span>ase<span class=\"__6 _485\"></span>ras p\u00e5 ter<span class=\"__6 _485\"></span>mins<span class=\"__6 _485\"></span>r\u00e4ntor framta<span class=\"__6 _485\"></span>gna utifr\u00e5n o<span class=\"__6 _485\"></span>bse<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>ver<span class=\"__6 _485\"></span>bara r\u00e4nteku<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>vor oc<span class=\"__6 _485\"></span>h dis<span class=\"__6 _485\"></span>konterin<span class=\"__6 _485\"></span>g av kontrakts<span class=\"__6 _485\"></span>enl<span class=\"__6 _485\"></span>iga kassafl\u00f6<span class=\"__6 _485\"></span>dena (motsvarande niv\u00e5 2)<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>Samtliga finansiella tillg\u00e5ngars och skulders verklig<span class=\"__6 _485\"></span>a v\u00e4rde<span class=\"__6 _484\"></span> \u00f6verens<span class=\"ls2_6 ws2_6\"> </span>st\u00e4mm<span class=\"__6 _485\"></span>er i al<span class=\"__6 _485\"></span>lt v\u00e4se<span class=\"__6 _485\"></span>ntligt m<span class=\"__6 _485\"></span>ed bo<span class=\"__6 _485\"></span>kf\u00f6<span class=\"__6 _485\"></span>rt v\u00e4<span class=\"__6 _485\"></span>rde. D<span class=\"__6 _485\"></span>e tillg<span class=\"__6 _485\"></span>\u00e5nga<span class=\"__6 _485\"></span>r oc<span class=\"__6 _485\"></span>h skul<span class=\"__6 _485\"></span>der som redovisas till upplupet anskaffningsv\u00e4rde har kort kvar<span class=\"__6 _485\"></span>varande  <span class=\"__6 _486\"></span>l\u00f6ptid, vilket<span class=\"__6 _484\"></span> medf\u00f6r att skillnaden mellan bok<span class=\"__6 _485\"></span>f\u00f6rt v\u00e4rde och verkligt v\u00e4rde \u00e4r o<span class=\"__6 _484\"></span>v\u00e4sentlig<span class=\"__6 _14a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "Kassafl\u00f6desanalys Kassafl\u00f6desanalysen uppr\u00e4ttas enligt indirekt metod. Det redovisade kassafl\u00f6det omfattar endast transaktioner som medf\u00f6r in  eller  utbetalningar. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "2. F<span class=\"__4 _298\"></span>INANSIELLA RISKER<span class=\"__4 _300\"> </span>H&amp;M-<span class=\"__4 _299\"></span>koncernens finansie<span class=\"__4 _299\"></span>ring och hantering a<span class=\"__4 _298\"></span>v finansiella risker \u00e4r  <span class=\"__4 _301\"></span>centra<span class=\"__4 _299\"></span>lis<span class=\"__4 _299\"></span>erad ti<span class=\"__4 _299\"></span>ll konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s fina<span class=\"__4 _299\"></span>nsavd<span class=\"__4 _299\"></span>eln<span class=\"__4 _299\"></span>ing o<span class=\"__4 _299\"></span>ch b<span class=\"__4 _299\"></span>edr<span class=\"__4 _299\"></span>iv<span class=\"__4 _299\"></span>s utifr\u00e5n e<span class=\"__4 _299\"></span>n av styrelsen fastst\u00e4lld finanspo<span class=\"__4 _299\"></span>licy<span class=\"__4 _298\"></span>. Finanspolicyn fastst\u00e4ller ramverk,  <span class=\"__4 _301\"></span>riktlinjer<span class=\"__4 _298\"></span>, manda<span class=\"__4 _298\"></span>t och ansvar f\u00f6r \u00f6v<span class=\"__4 _298\"></span>er<span class=\"__4 _299\"></span>vakning, rapp<span class=\"__4 _299\"></span>ortering och hante<span class=\"ls1_4 ws1_4\"> </span>ring av fi<span class=\"__4 _299\"></span>nan<span class=\"__4 _299\"></span>sie<span class=\"__4 _299\"></span>lla fr\u00e5<span class=\"__4 _299\"></span>gor. Group treas<span class=\"__4 _299\"></span>urer s<span class=\"__4 _299\"></span>ka m\u00e5n<span class=\"__4 _299\"></span>atlige<span class=\"__4 _299\"></span>n rap<span class=\"__4 _299\"></span>po<span class=\"__4 _299\"></span>rtera koncernens lik<span class=\"__4 _299\"></span>viditet, finansieringsbeh<span class=\"__4 _299\"></span>ov och finansiella risker till CFO. H&amp;M-koncernens r<span class=\"__4 _298\"></span>edovisningsprinci<span class=\"__4 _298\"></span>per f\u00f6r<span class=\"__4 _298\"></span> finansiell<span class=\"__4 _298\"></span>a inst<span class=\"__4 _298\"></span>rument,<span class=\"__4 _298\"></span> ink<span class=\"__4 _299\"></span>lus<span class=\"__4 _299\"></span>ive d<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>vat, b<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>kr<span class=\"__4 _299\"></span>ivs i n<span class=\"__4 _299\"></span>ot 24<span class=\"__4 _300\"> </span>.<span class=\"__4 _300\"> </span>H&amp;M-koncernen \u00e4r<span class=\"__4 _298\"></span> genom sin<span class=\"__4 _298\"></span> verksamhe<span class=\"__4 _298\"></span>t e<span class=\"__4 _298\"></span>xponerad<span class=\"__4 _298\"></span> f\u00f6r<span class=\"__4 _298\"></span> risk<span class=\"__4 _298\"></span>er i  <span class=\"__4 _301\"></span>finansiella instrument s\u00e5 som likv<span class=\"__4 _299\"></span>ida medel<span class=\"__4 _299\"></span>, kortfristiga placeringar<span class=\"__4 _298\"></span>, kundf<span class=\"__4 _298\"></span>ordri<span class=\"__4 _298\"></span>ngar<span class=\"__4 _297\"></span>, leveran<span class=\"__4 _298\"></span>t<span class=\"__4 _298\"></span>\u00f6rsskulder och l\u00e5<span class=\"__4 _298\"></span>n. H&amp;M-koncernen genom<span class=\"__4 _298\"></span>f\u00f6r<span class=\"__4 _298\"></span> oc<span class=\"__4 _299\"></span>ks\u00e5 tran<span class=\"__4 _299\"></span>sak<span class=\"__4 _299\"></span>tio<span class=\"__4 _299\"></span>ner m<span class=\"__4 _299\"></span>ed va<span class=\"__4 _299\"></span>lutad<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>vat i sy<span class=\"__4 _299\"></span>f<span class=\"__4 _299\"></span>te att hantera va<span class=\"__4 _299\"></span>lutari<span class=\"__4 _299\"></span>sker som u<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>st\u00e5r i kon<span class=\"__4 _299\"></span>cer<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>ns ver<span class=\"__4 _299\"></span>ksam<span class=\"__4 _299\"></span>het<span class=\"__4 _299\"></span>. Ris<span class=\"__4 _299\"></span>ker relatera<span class=\"__4 _299\"></span>de till d<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>sa i<span class=\"__4 _299\"></span>nstru<span class=\"__4 _299\"></span>me<span class=\"__4 _299\"></span>nt \u00e4r fr\u00e4ms<span class=\"__4 _299\"></span>t: <span class=\"__4 _306\"></span>\u2014<span class=\"__4 _307\"> </span>R\u00e4nteris<span class=\"__4 _299\"></span>ker avs<span class=\"__4 _299\"></span>ee<span class=\"__4 _299\"></span>nde s<span class=\"__4 _299\"></span>kul<span class=\"__4 _299\"></span>der ti<span class=\"__4 _299\"></span>ll k<span class=\"__4 _299\"></span>reditin<span class=\"__4 _299\"></span>stitut<span class=\"__4 _299\"></span>, lik<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>da me<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>l och kortfristiga placeringar<span class=\"__4 _297\"></span>. <span class=\"__4 _306\"></span>\u2014<span class=\"__4 _307\"> </span><span class=\"ls3_4 ws3_4\">V<span class=\"__4 _298\"></span>alutarisker a<span class=\"__4 _298\"></span>vseend<span class=\"__4 _299\"></span>e fl\u00f6den samt finansiella tillg\u00e5ngar <span class=\"ls1_4 ws1_4\"> </span></span>i utl\u00e4n<span class=\"__4 _299\"></span>dsk<span class=\"__4 _299\"></span>a valutor.  <span class=\"__4 _306\"></span>\u2014<span class=\"__4 _307\"> </span><span class=\"ls3_4 ws3_4\">Kreditrisker och Motpartsrisker h\u00e4nf\u00f6rliga till finansiella tillg\u00e5ngar </span>och deriva<span class=\"__4 _298\"></span>tposit<span class=\"__4 _298\"></span>ioner<span class=\"__4 _297\"></span>. <span class=\"__4 _306\"></span>\u2014<span class=\"__4 _307\"> </span><span class=\"ls9_4 ws6_4\">Likvidit<span class=\"__4 _298\"></span>e<span class=\"__4 _298\"></span>tsr<span class=\"__4 _298\"></span>isk och<span class=\"__4 _298\"></span> Fina<span class=\"__4 _298\"></span>nsier<span class=\"__4 _298\"></span>ingsri<span class=\"__4 _298\"></span>sk a<span class=\"__4 _298\"></span>vseende<span class=\"__4 _298\"></span> likvidi<span class=\"__4 _298\"></span>t<span class=\"__4 _298\"></span>et<span class=\"__4 _298\"></span> </span>oc<span class=\"__4 _299\"></span>h  <span class=\"__4 _301\"></span>kas<span class=\"__4 _299\"></span>safl<span class=\"__4 _299\"></span>\u00f6d<span class=\"__4 _299\"></span>e samt fi<span class=\"__4 _299\"></span>nan<span class=\"__4 _299\"></span>sie<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>g och refi<span class=\"__4 _299\"></span>nan<span class=\"__4 _299\"></span>sie<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>g  av k<span class=\"__4 _298\"></span>oncernens<span class=\"__4 _298\"></span>  <span class=\"__4 _301\"></span>kapita<span class=\"__4 _298\"></span>lbehov<span class=\"__4 _300\"> <span class=\"__4 _300\"> </span></span><div class=\"t_4 m0_4 h1_4 ff1_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs5f\">R\u00e4n<span class=\"__4 _299\"></span>teri<span class=\"__4 _299\"></span>sk<span class=\"__4 _300\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs60\">R\u00e4nteris<span class=\"__4 _299\"></span>k \u00e4r ri<span class=\"__4 _299\"></span>sken at<span class=\"__4 _299\"></span>t f\u00f6r\u00e4n<span class=\"__4 _299\"></span>drin<span class=\"__4 _299\"></span>gar i r\u00e4<span class=\"__4 _299\"></span>nteniv\u00e5n s<span class=\"__4 _299\"></span>ka p<span class=\"__4 _299\"></span>\u00e5verk<span class=\"__4 _299\"></span>a resul<span class=\"__4 _299\"></span>tatet </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs61\">oc<span class=\"__4 _299\"></span>h verk<span class=\"__4 _299\"></span>ligt v<span class=\"__4 _299\"></span>\u00e4rde av til<span class=\"__4 _299\"></span>lg\u00e5n<span class=\"__4 _299\"></span>gar o<span class=\"__4 _299\"></span>ch s<span class=\"__4 _299\"></span>kuld<span class=\"__4 _299\"></span>er n<span class=\"__4 _299\"></span>egati<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>t. H&amp;<span class=\"__4 _299\"></span>M<span class=\"__4 _299\"></span>-kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>ns </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs62\">expon<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>ng mot ri<span class=\"__4 _299\"></span>sker f\u00f6r f\u00f6<span class=\"__4 _299\"></span>r\u00e4nd<span class=\"__4 _299\"></span>ring av r<span class=\"__4 _299\"></span>\u00e4ntesats<span class=\"__4 _299\"></span>er h\u00e4nf\u00f6<span class=\"__4 _299\"></span>r sig ti<span class=\"__4 _299\"></span>ll lik<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>ida </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs63\">medel<span class=\"__4 _299\"></span>, kortfristiga placeringar samt skulder till kreditinstitut<span class=\"__4 _298\"></span> och finan<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs64\">siell leasing<span class=\"__4 _299\"></span>. Den ursprungliga l\u00f6<span class=\"__4 _299\"></span>ptiden p\u00e5 placeringarna \u00e4r som l\u00e4ngst </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs65\">p\u00e5 tre m\u00e5na<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r pe<span class=\"__4 _299\"></span>r bok<span class=\"__4 _299\"></span>slut<span class=\"__4 _299\"></span>sda<span class=\"__4 _299\"></span>gen<span class=\"__4 _299\"></span>. Ko<span class=\"__4 _299\"></span>nce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>ns li<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>vid<span class=\"__4 _299\"></span>a me<span class=\"__4 _299\"></span>del o<span class=\"__4 _299\"></span>ch kor<span class=\"__4 _299\"></span>t </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs66\">fristi<span class=\"__4 _299\"></span>ga pl<span class=\"__4 _299\"></span>ac<span class=\"__4 _299\"></span>erin<span class=\"__4 _299\"></span>gar u<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>gic<span class=\"__4 _299\"></span>k p\u00e5 bal<span class=\"__4 _299\"></span>ans<span class=\"__4 _299\"></span>dag<span class=\"__4 _299\"></span>en till M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 26 398 (<span class=\"__4 _299\"></span>2<span class=\"__4 _299\"></span>1 707<span class=\"__4 _299\"></span>). </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs67\">L\u00e5n s<span class=\"__4 _299\"></span>amt le<span class=\"__4 _299\"></span>asi<span class=\"__4 _299\"></span>ng p<span class=\"__4 _299\"></span>er bal<span class=\"__4 _299\"></span>ans<span class=\"__4 _299\"></span>dag<span class=\"__4 _299\"></span>en up<span class=\"__4 _299\"></span>pg<span class=\"__4 _299\"></span>ick ti<span class=\"__4 _299\"></span>ll M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 7<span class=\"__4 _299\"></span>7 970 (<span class=\"__4 _299\"></span>7<span class=\"__4 _299\"></span>2 635)<span class=\"__4 _299\"></span>. </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs68\">En r\u00e4nteh\u00f6j<span class=\"__4 _299\"></span>ning m<span class=\"__4 _299\"></span>ed 1 p<span class=\"__4 _299\"></span>roc<span class=\"__4 _299\"></span>entenh<span class=\"__4 _299\"></span>et p\u00e5 de<span class=\"__4 _299\"></span>ss<span class=\"__4 _299\"></span>a be<span class=\"__4 _299\"></span>lop<span class=\"__4 _299\"></span>p sku<span class=\"__4 _299\"></span>lle i<span class=\"__4 _299\"></span>nne<span class=\"__4 _299\"></span>b\u00e4ra </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs69\">en \u00f6k<span class=\"__4 _299\"></span>ad r\u00e4nteint\u00e4k<span class=\"__4 _299\"></span>t me<span class=\"__4 _299\"></span>d M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 264 (<span class=\"__4 _299\"></span>2<span class=\"__4 _299\"></span>22<span class=\"__4 _299\"></span>) p\u00e5 l<span class=\"__4 _299\"></span>ik<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>da me<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>l oc<span class=\"__4 _299\"></span>h kort </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs6a\">fristi<span class=\"__4 _299\"></span>ga pl<span class=\"__4 _299\"></span>ac<span class=\"__4 _299\"></span>erin<span class=\"__4 _299\"></span>gar s<span class=\"__4 _299\"></span>amt en \u00f6<span class=\"__4 _299\"></span>kad r\u00e4<span class=\"__4 _299\"></span>ntekostnad p<span class=\"__4 _299\"></span>\u00e5 M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 68<span class=\"__4 _299\"></span>5 (5<span class=\"__4 _299\"></span>4<span class=\"__4 _299\"></span>4) </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs6b\">p\u00e5 exter<span class=\"__4 _299\"></span>n upp<span class=\"__4 _299\"></span>l\u00e5ni<span class=\"__4 _299\"></span>ng oc<span class=\"__4 _299\"></span>h le<span class=\"__4 _299\"></span>asin<span class=\"__4 _299\"></span>g. En m<span class=\"__4 _299\"></span>otsva<span class=\"__4 _299\"></span>rand<span class=\"__4 _299\"></span>e r\u00e4ntes\u00e4<span class=\"__4 _299\"></span>nk<span class=\"__4 _299\"></span>ning s<span class=\"__4 _299\"></span>kull<span class=\"__4 _299\"></span>e </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs6c\">me<span class=\"__4 _299\"></span>df\u00f6ra en m<span class=\"__4 _299\"></span>ins<span class=\"__4 _299\"></span>kad r<span class=\"__4 _299\"></span>\u00e4nteint\u00e4kt m<span class=\"__4 _299\"></span>ed s<span class=\"__4 _299\"></span>amm<span class=\"__4 _299\"></span>a be<span class=\"__4 _299\"></span>lop<span class=\"__4 _299\"></span>p sa<span class=\"__4 _299\"></span>mt mins<span class=\"__4 _299\"></span>kad </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs6d\"> <span class=\"__4 _301\"></span>r\u00e4ntekostna<span class=\"__4 _299\"></span>d f\u00f6r det s<span class=\"__4 _299\"></span>om h\u00e4nf\u00f6<span class=\"__4 _299\"></span>r sig ti<span class=\"__4 _299\"></span>ll sku<span class=\"__4 _299\"></span>lde<span class=\"__4 _299\"></span>r till k<span class=\"__4 _299\"></span>redi<span class=\"__4 _299\"></span>tinstitut o<span class=\"__4 _299\"></span>ch </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs6e\"> <span class=\"__4 _301\"></span>leas<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>. \u00c4<span class=\"__4 _299\"></span>ndr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar i r\u00e4nteni<span class=\"__4 _299\"></span>v\u00e5 f\u00f6r<span class=\"__4 _299\"></span>v\u00e4<span class=\"__4 _299\"></span>ntas ge b<span class=\"__4 _299\"></span>egr<span class=\"__4 _299\"></span>\u00e4ns<span class=\"__4 _299\"></span>ade ef<span class=\"__4 _299\"></span>fek<span class=\"__4 _299\"></span>ter p\u00e5 d<span class=\"__4 _299\"></span>et </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls4_4 ws4_4 gs6f\">bokf\u00f6rda<span class=\"__4 _298\"></span> v\u00e4r<span class=\"__4 _298\"></span>det a<span class=\"__4 _298\"></span>v k<span class=\"__4 _298\"></span>oncernens r<span class=\"__4 _298\"></span>\u00e4nt<span class=\"__4 _298\"></span>eb\u00e4r<span class=\"__4 _298\"></span>ande sku<span class=\"__4 _298\"></span>lder<span class=\"__4 _300\"> </span><span class=\"__4 _298\"></span>.<span class=\"__4 _300\"> </span><span class=\"__4 _298\"></span> Bakgr<span class=\"__4 _298\"></span>unden \u00e4r<span class=\"__4 _298\"></span> </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs70\">att sku<span class=\"__4 _299\"></span>ld<span class=\"__4 _299\"></span>er till k<span class=\"__4 _299\"></span>red<span class=\"__4 _299\"></span>itinstitut a<span class=\"__4 _299\"></span>nting<span class=\"__4 _299\"></span>en v\u00e4rd<span class=\"__4 _299\"></span>eras ti<span class=\"__4 _299\"></span>ll upp<span class=\"__4 _299\"></span>lup<span class=\"__4 _299\"></span>et ans<span class=\"__4 _299\"></span>kaf<span class=\"__4 _299\"></span>f </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs71\">ningsv\u00e4rde eller s\u00e4kras med r\u00e4nteswappar<span class=\"__4 _297\"></span>.<span class=\"__4 _300\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls4_4 ws4_4 gs72\">Koncernens e<span class=\"__4 _298\"></span>xponerin<span class=\"__4 _298\"></span>g til<span class=\"__4 _298\"></span>l r<span class=\"__4 _298\"></span>ef<span class=\"__4 _298\"></span>ormeringen a<span class=\"__4 _298\"></span>v in<span class=\"__4 _298\"></span>ter<span class=\"__4 _298\"></span>bankr\u00e4n<span class=\"__4 _298\"></span>tor<span class=\"__4 _298\"></span> (IBOR<span class=\"__4 _299\"></span>) </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs73\">\u00e4r be<span class=\"__4 _299\"></span>gr\u00e4n<span class=\"__4 _299\"></span>sa<span class=\"__4 _299\"></span>d. Per 3<span class=\"__4 _299\"></span>0 nove<span class=\"__4 _299\"></span>mb<span class=\"__4 _299\"></span>er 20<span class=\"__4 _299\"></span>23 f\u00f6rel<span class=\"__4 _299\"></span>igg<span class=\"__4 _299\"></span>er in<span class=\"__4 _299\"></span>ga utny<span class=\"__4 _299\"></span>ttja<span class=\"__4 _299\"></span>de k<span class=\"__4 _299\"></span>redit </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs74\">faci<span class=\"__4 _299\"></span>liteter som refere<span class=\"__4 _299\"></span>rar till I<span class=\"__4 _299\"></span>B<span class=\"__4 _299\"></span>OR<span class=\"__4 _299\"></span>. </div><div class=\"t_4 m0_4 h1_4 ff1_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs75\">V<span class=\"__4 _298\"></span>alutaris<span class=\"__4 _299\"></span>k </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs76\">Fluk<span class=\"__4 _299\"></span>tuatio<span class=\"__4 _299\"></span>ner i v<span class=\"__4 _299\"></span>alutaku<span class=\"__4 _299\"></span>rs<span class=\"__4 _299\"></span>er me<span class=\"__4 _299\"></span>df\u00f6r e<span class=\"__4 _299\"></span>n ris<span class=\"__4 _299\"></span>k att d<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>sa f\u00e5r e<span class=\"__4 _299\"></span>n ne<span class=\"__4 _299\"></span>gativ </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs77\">inverkan p\u00e5 bolagets finansiella st\u00e4llning, l\u00f6nsamhet och kass<span class=\"__4 _299\"></span>afl\u00f6de. </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls4_4 ws4_4 gs78\">H&amp;M-koncernen p\u00e5<span class=\"__4 _298\"></span>verkas<span class=\"__4 _298\"></span> av<span class=\"__4 _298\"></span> fluktua<span class=\"__4 _298\"></span>tioner i<span class=\"__4 _298\"></span> valu<span class=\"__4 _298\"></span>taku<span class=\"__4 _298\"></span>rser genom t<span class=\"__4 _298\"></span>rans<span class=\"ls1_4 ws1_4\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls17_4 ws2_4 gs79\">aktionse<span class=\"__4 _298\"></span>xponeri<span class=\"__4 _298\"></span>ng och om<span class=\"__4 _298\"></span>r\u00e4kningse<span class=\"__4 _298\"></span>xponeri<span class=\"__4 _298\"></span>ng. T<span class=\"__4 _297\"></span>ransa<span class=\"__4 _298\"></span>ktionse<span class=\"__4 _298\"></span>xponerin<span class=\"__4 _298\"></span>g </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs7a\">upp<span class=\"__4 _299\"></span>komm<span class=\"__4 _299\"></span>er ge<span class=\"__4 _299\"></span>no<span class=\"__4 _299\"></span>m att f\u00f6r<span class=\"__4 _299\"></span>s\u00e4lj<span class=\"__4 _299\"></span>ning o<span class=\"__4 _299\"></span>ch i<span class=\"__4 _299\"></span>nk\u00f6p ske<span class=\"__4 _299\"></span>r i valutor s<span class=\"__4 _299\"></span>om s<span class=\"__4 _299\"></span>ki<span class=\"__4 _299\"></span>ljer </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs7b\">sig fr\u00e5n respektive bolags funktionella valuta. Den funktionella valutan </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls5_4 ws7_4 gs7c\">\u00e4r i de flesta fall <span class=\"__4 _298\"></span>valutan i de<span class=\"__4 _298\"></span>t land d\u00e4r f<span class=\"__4 _298\"></span>\u00f6retage<span class=\"__4 _298\"></span>t \u00e4r bel\u00e4get. Omr\u00e4knings<span class=\"__4 _299\"></span> </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs7d\">exponering uppst\u00e5r vid omr\u00e4kning av dotterbolags resulta<span class=\"__4 _298\"></span>t, tillg\u00e5ngar<span class=\"__4 _298\"></span>, </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs7e\">skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r oc<span class=\"__4 _299\"></span>h eget k<span class=\"__4 _299\"></span>apita<span class=\"__4 _299\"></span>l till konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s redo<span class=\"__4 _299\"></span>vis<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gsva<span class=\"__4 _299\"></span>luta S<span class=\"__4 _299\"></span>EK<span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span></div><div class=\"t_4 m0_4 h3_4 ff3_4 fs0_4 fc0_4 sc0_4 ls14_4 wse_4 gs7f\">V<span class=\"__4 _298\"></span>alut<span class=\"__4 _298\"></span>aexponering i<span class=\"__4 _298\"></span> finansiella instrumen<span class=\"__4 _298\"></span>t<span class=\"__4 _300\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs80\">H&amp;M-<span class=\"__4 _299\"></span>koncernens valutarisk i finansiella instrument \u00e4r fr\u00e4mst r<span class=\"__4 _298\"></span>elat<span class=\"__4 _298\"></span>erad </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls4_4 ws4_4 gs81\">till<span class=\"__4 _298\"></span> finansiella<span class=\"__4 _298\"></span> placeringar<span class=\"__4 _297\"></span>, lever<span class=\"__4 _298\"></span>ant<span class=\"__4 _298\"></span>\u00f6rsskulder<span class=\"__4 _298\"></span> och deriva<span class=\"__4 _298\"></span>t. Koncernens<span class=\"__4 _298\"></span> </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs82\">leverant<span class=\"__4 _298\"></span>\u00f6rsskulde<span class=\"__4 _299\"></span>r i utl\u00e4ndska valut<span class=\"__4 _298\"></span>or handhas huvudsak<span class=\"__4 _299\"></span>ligen i Sverige </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs83\">oc<span class=\"__4 _299\"></span>h \u00e4r till st\u00f6r<span class=\"__4 _299\"></span>sta d<span class=\"__4 _299\"></span>ele<span class=\"__4 _299\"></span>n kurs<span class=\"__4 _299\"></span>s\u00e4<span class=\"__4 _299\"></span>kra<span class=\"__4 _299\"></span>de m<span class=\"__4 _299\"></span>ed term<span class=\"__4 _299\"></span>ins<span class=\"__4 _299\"></span>kontrak<span class=\"__4 _299\"></span>t<span class=\"__4 _300\"> </span>. M<span class=\"__4 _299\"></span>ot bak </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs84\">grun<span class=\"__4 _299\"></span>d av ovans<span class=\"__4 _299\"></span>t\u00e5en<span class=\"__4 _299\"></span>de s<span class=\"__4 _299\"></span>kull<span class=\"__4 _299\"></span>e en f\u00f6r\u00e4<span class=\"__4 _299\"></span>ndr<span class=\"__4 _299\"></span>ing av d<span class=\"__4 _299\"></span>en sve<span class=\"__4 _299\"></span>ns<span class=\"__4 _299\"></span>ka kro<span class=\"__4 _299\"></span>nans </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs85\">v\u00e4rde med 10 procent i f<span class=\"__4 _298\"></span>\u00f6rh\u00e5llande till andra valut<span class=\"__4 _298\"></span>or ge en obetydlig </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs86\">mom<span class=\"__4 _299\"></span>entan re<span class=\"__4 _299\"></span>sultatef<span class=\"__4 _299\"></span>fek<span class=\"__4 _299\"></span>t relaterad ti<span class=\"__4 _299\"></span>ll inn<span class=\"__4 _299\"></span>ehav av fi<span class=\"__4 _299\"></span>nans<span class=\"__4 _299\"></span>iel<span class=\"__4 _299\"></span>la ins<span class=\"__4 _299\"></span>trum<span class=\"__4 _299\"></span>ent </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs87\">pe<span class=\"__4 _299\"></span>r bala<span class=\"__4 _299\"></span>nsd<span class=\"__4 _299\"></span>age<span class=\"__4 _299\"></span>n. S<span class=\"__4 _299\"></span>\u00e4k<span class=\"__4 _299\"></span>ring<span class=\"__4 _299\"></span>sre<span class=\"__4 _299\"></span>ser<span class=\"__4 _302\"></span>ven i eg<span class=\"__4 _299\"></span>et kapi<span class=\"__4 _299\"></span>tal sku<span class=\"__4 _299\"></span>lle v<span class=\"__4 _299\"></span>id en f\u00f6<span class=\"__4 _299\"></span>rst\u00e4<span class=\"__4 _299\"></span>rk </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs88\">ning av d<span class=\"__4 _299\"></span>en sv<span class=\"__4 _299\"></span>ens<span class=\"__4 _299\"></span>ka k<span class=\"__4 _299\"></span>ronan m<span class=\"__4 _299\"></span>ed 1<span class=\"__4 _299\"></span>0 pro<span class=\"__4 _299\"></span>cent p<span class=\"__4 _299\"></span>\u00e5verk<span class=\"__4 _299\"></span>as po<span class=\"__4 _299\"></span>siti<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>t me<span class=\"__4 _299\"></span>d </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs89\">cirk<span class=\"__4 _299\"></span>a M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 80 (<span class=\"__4 _299\"></span>542<span class=\"__4 _299\"></span>) f\u00f6re b<span class=\"__4 _299\"></span>eak<span class=\"__4 _299\"></span>tand<span class=\"__4 _299\"></span>e av skat<span class=\"__4 _299\"></span>teef<span class=\"__4 _299\"></span>fekt<span class=\"__4 _299\"></span>, varav M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 8<span class=\"__4 _299\"></span>12 </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs8a\">(1 207<span class=\"__4 _299\"></span>) avse<span class=\"__4 _299\"></span>r EU<span class=\"__4 _299\"></span>R oc<span class=\"__4 _299\"></span>h M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK -1 80<span class=\"__4 _299\"></span>0 (-1 892<span class=\"__4 _299\"></span>) avs<span class=\"__4 _299\"></span>er U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D. Kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>ns </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls4_4 ws4_4 gs8b\">ex<span class=\"__4 _298\"></span>ponering a<span class=\"__4 _298\"></span>vseende ut<span class=\"__4 _298\"></span>est\u00e5ende<span class=\"__4 _298\"></span> derivat<span class=\"__4 _298\"></span>inst<span class=\"__4 _298\"></span>rument<span class=\"__4 _298\"></span> redo<span class=\"__4 _298\"></span>visas i no<span class=\"__4 _298\"></span>t 2<span class=\"__4 _298\"></span>4.<span class=\"__4 _300\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls4_4 ws4_4 gs8c\">\u00c5ret<span class=\"__4 _298\"></span>s r<span class=\"__4 _298\"></span>\u00f6relser<span class=\"__4 _298\"></span>esulta<span class=\"__4 _298\"></span>t i<span class=\"__4 _298\"></span> koncernen<span class=\"__4 _298\"></span> har p\u00e5<span class=\"__4 _298\"></span>verka<span class=\"__4 _298\"></span>ts<span class=\"__4 _298\"></span> av v<span class=\"__4 _298\"></span>alut<span class=\"__4 _298\"></span>akursdiff<span class=\"__4 _298\"></span>eren<span class=\"ls1_4 ws1_4\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs8d\">ser av<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>end<span class=\"__4 _299\"></span>e var<span class=\"__4 _299\"></span>ufl<span class=\"__4 _299\"></span>\u00f6de<span class=\"__4 _299\"></span>n me<span class=\"__4 _299\"></span>d M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK -168 (14<span class=\"__4 _299\"></span>3)<span class=\"__4 _299\"></span>. </div><div class=\"t_4 m0_4 h3_4 ff3_4 fs0_4 fc0_4 sc0_4 lsb_4 ws8_4 gs8e\">T<span class=\"__4 _297\"></span>ransaktionsexponering i<span class=\"__4 _298\"></span> k<span class=\"__4 _298\"></span>ommersiella fl\u00f6den </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs8f\">Betalningsfl\u00f6<span class=\"__4 _299\"></span>den i form av<span class=\"__4 _298\"></span> kund  respe<span class=\"__4 _299\"></span>ktive leverant<span class=\"__4 _298\"></span>\u00f6rsbetalningar </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs90\">i utl\u00e4n<span class=\"__4 _299\"></span>dsk<span class=\"__4 _299\"></span>a valutor o<span class=\"__4 _299\"></span>rs<span class=\"__4 _299\"></span>akar v<span class=\"__4 _299\"></span>aluta<span class=\"__4 _299\"></span>expon<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>ng f\u00f6r kon<span class=\"__4 _299\"></span>cer<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>n. I sy<span class=\"__4 _299\"></span>f<span class=\"__4 _299\"></span>te </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs91\">att han<span class=\"__4 _298\"></span>tera valu<span class=\"__4 _298\"></span>tarisken avseende f\u00f6r\u00e4ndringar i valutak<span class=\"__4 _298\"></span>urser s\u00e4krar </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs92\">koncernen valutakurserna inom ramen f\u00f6r finanspolicyn<span class=\"__4 _299\"></span>. V<span class=\"__4 _298\"></span>alutarisk </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 lsb_4 ws4_4 gs93\">ex<span class=\"__4 _298\"></span>poneringen han<span class=\"__4 _298\"></span>t<span class=\"__4 _298\"></span>eras cen<span class=\"__4 _298\"></span>tra<span class=\"__4 _298\"></span>lt. E<span class=\"__4 _298\"></span>n st<span class=\"__4 _298\"></span>or andel<span class=\"__4 _298\"></span> av<span class=\"__4 _298\"></span> koncernens<span class=\"__4 _298\"></span> f\u00f6rs\u00e4lj<span class=\"__4 _298\"></span>ning </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs94\">sker i EU<span class=\"__4 _299\"></span>R o<span class=\"__4 _299\"></span>ch kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>ns me<span class=\"__4 _299\"></span>st b<span class=\"__4 _299\"></span>etyde<span class=\"__4 _299\"></span>ls<span class=\"__4 _299\"></span>efull<span class=\"__4 _299\"></span>a ink\u00f6p<span class=\"__4 _299\"></span>sval<span class=\"__4 _299\"></span>utor \u00e4r U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs95\">oc<span class=\"__4 _299\"></span>h EU<span class=\"__4 _299\"></span>R<span class=\"__4 _299\"></span>. F\u00f6r<span class=\"__4 _299\"></span>\u00e4ndr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar av U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D-<span class=\"__4 _299\"></span>kur<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>n gentem<span class=\"__4 _299\"></span>ot EU<span class=\"__4 _299\"></span>R utg\u00f6r d<span class=\"__4 _299\"></span>en en<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>ilt </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 lsb_4 ws4_4 gs96\">st\u00f6rs<span class=\"__4 _298\"></span>ta t<span class=\"__4 _298\"></span>ransakt<span class=\"__4 _298\"></span>ionse<span class=\"__4 _298\"></span>xponeringen inom<span class=\"__4 _298\"></span> koncernen.<span class=\"__4 _298\"></span> Uppskattad r<span class=\"__4 _298\"></span>\u00f6rel<span class=\"__4 _298\"></span>se<span class=\"ls1_4 ws1_4\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs97\">betin<span class=\"__4 _299\"></span>gad tran<span class=\"__4 _299\"></span>sak<span class=\"__4 _299\"></span>tio<span class=\"__4 _299\"></span>nsexp<span class=\"__4 _299\"></span>one<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>g f\u00f6r konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s vik<span class=\"__4 _299\"></span>tiga<span class=\"__4 _299\"></span>ste valutor </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs98\">framg<span class=\"__4 _299\"></span>\u00e5r i tab<span class=\"__4 _299\"></span>ell<span class=\"__4 _299\"></span>en n<span class=\"__4 _299\"></span>eda<span class=\"__4 _299\"></span>n. S<span class=\"__4 _299\"></span>om et<span class=\"__4 _299\"></span>t exempe<span class=\"__4 _299\"></span>l \u00e4r net<span class=\"__4 _299\"></span>totransak<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>sexp<span class=\"__4 _299\"></span>o<span class=\"__4 _299\"></span> </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs99\">ner<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en f\u00f6r in<span class=\"__4 _299\"></span>g\u00e5e<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>e och u<span class=\"__4 _299\"></span>tg\u00e5en<span class=\"__4 _299\"></span>de b<span class=\"__4 _299\"></span>etalnin<span class=\"__4 _299\"></span>gar i U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D ett u<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>ers<span class=\"__4 _299\"></span>kott. </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs9a\">En f\u00f6rst\u00e4<span class=\"__4 _299\"></span>rk<span class=\"__4 _299\"></span>ning av U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D val<span class=\"__4 _299\"></span>utakur<span class=\"__4 _299\"></span>s ge<span class=\"__4 _299\"></span>ntemot alla \u00f6v<span class=\"__4 _299\"></span>ri<span class=\"__4 _299\"></span>ga valu<span class=\"__4 _299\"></span>tor me<span class=\"__4 _299\"></span>d 10 </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs9b\">proc<span class=\"__4 _299\"></span>ent s<span class=\"__4 _299\"></span>kull<span class=\"__4 _299\"></span>e f\u00e5 en ne<span class=\"__4 _299\"></span>gativ p<span class=\"__4 _299\"></span>\u00e5verk<span class=\"__4 _299\"></span>an p\u00e5 ka<span class=\"__4 _299\"></span>ss<span class=\"__4 _299\"></span>afl\u00f6<span class=\"__4 _299\"></span>de o<span class=\"__4 _299\"></span>ch r\u00f6<span class=\"__4 _299\"></span>rels<span class=\"__4 _299\"></span>eres<span class=\"__4 _299\"></span>ultat </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs9c\">me<span class=\"__4 _299\"></span>d M<span class=\"__4 _299\"></span>SEK 5 4<span class=\"__4 _299\"></span>0<span class=\"__4 _299\"></span>2 (6 325) och e<span class=\"__4 _299\"></span>n f\u00f6rs<span class=\"__4 _299\"></span>vagni<span class=\"__4 _299\"></span>ng s<span class=\"__4 _299\"></span>kulle g<span class=\"__4 _299\"></span>e en p<span class=\"__4 _299\"></span>os<span class=\"__4 _299\"></span>itiv ef<span class=\"__4 _299\"></span>fek<span class=\"__4 _299\"></span>t </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs9d\">om M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 5 4<span class=\"__4 _299\"></span>02 (6 325). A<span class=\"__4 _299\"></span>nal<span class=\"__4 _299\"></span>yse<span class=\"__4 _299\"></span>n \u00e4r ba<span class=\"__4 _299\"></span>sera<span class=\"__4 _299\"></span>d p\u00e5 anta<span class=\"__4 _299\"></span>gand<span class=\"__4 _299\"></span>et att in<span class=\"__4 _299\"></span>ga </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs9e\">valutafl\u00f6den har s\u00e4krats och \u00e4r gjord f<span class=\"__4 _298\"></span>\u00f6re motverkande prisjusteringar </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs9f\">och andra liknande \u00e5tg\u00e4rder<span class=\"__4 _297\"></span>.<span class=\"__4 _300\"> </span> Konce<span class=\"__4 _299\"></span>rnen har \u00e4ven t<span class=\"__4 _298\"></span>ransaktionsexpone<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gsa0\">ring mot e<span class=\"__4 _298\"></span>tt stort antal mindr<span class=\"__4 _298\"></span>e valut<span class=\"__4 _298\"></span>or som tillsammans summerar till </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 lsa_4 ws7_4 gsa1\">raden \u201d\u00d6vriga\u201d<span class=\"__4 _298\"></span>.<span class=\"__4 _300\"> </span></div><div class=\"t_4 m0_4 h7_4 ff2_4 fs4_4 fc0_4 sc0_4 ls18_4 ws13_4 gsa2\">VA<span class=\"__4 _b_3\"></span>L<span class=\"__4 _299\"></span>U<span class=\"__4 _b_3\"></span>TA<span class=\"__4 _c_4\"> </span><span class=\"ls19_4 ws14_4\">2023<span class=\"__4 _d_3\"> </span><span class=\"ls1a_4 ws15_4\">2022<span class=\"__4 _300\"> </span></span></span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1b_4 wsf_4 gsa3\">EUR<span class=\"__4 _e_4\"> </span><span class=\"ls1c_4 ws16_4\">26 752<span class=\"__4 _f_3\"> </span><span class=\"lsc_4 ws9_4\">28 257<span class=\"__4 _300\"> </span></span></span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1d_4 ws17_4 gsa4\">GBP<span class=\"__4 _308\"> </span><span class=\"ls1_4 ws1_4\">6 84<span class=\"__4 _299\"></span>8<span class=\"__4 _309\"> </span><span class=\"ls1e_4 ws18_4\">6 7<span class=\"__4 _299\"></span>94<span class=\"__4 _300\"> </span></span></span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1f_4 ws19_4 gsa5\">USD<span class=\"__4 _310\"> </span><span class=\"ls1_4 ws1_4\">-5<span class=\"__4 _299\"></span>4 01<span class=\"__4 _299\"></span>5<span class=\"__4 _311\"> </span><span class=\"lsc_4 ws9_4\">-6<span class=\"__4 _299\"></span>3 25<span class=\"__4 _299\"></span>4<span class=\"__4 _300\"> </span></span></span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 lsa_4 ws7_4 gsa6\">\u00d6vriga<span class=\"__4 _312\"> </span><span class=\"ls20_4 ws1a_4\">34<span class=\"__4 _299\"></span> 952<span class=\"__4 _313\"> </span>35 3<span class=\"__4 _299\"></span>62<span class=\"__4 _300\"> </span></span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsa7\">F\u00f6r at<span class=\"__4 _299\"></span>t valut<span class=\"__4 _299\"></span>as\u00e4k<span class=\"__4 _299\"></span>ra var<span class=\"__4 _299\"></span>ufl<span class=\"__4 _299\"></span>\u00f6d<span class=\"__4 _299\"></span>en i utl\u00e4<span class=\"__4 _299\"></span>nds<span class=\"__4 _299\"></span>k val<span class=\"__4 _299\"></span>uta oc<span class=\"__4 _299\"></span>h d\u00e4rm<span class=\"__4 _299\"></span>ed re<span class=\"__4 _299\"></span>duc<span class=\"__4 _299\"></span>era </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls4_4 ws4_4 gsa8\">effekt<span class=\"__4 _298\"></span>erna a<span class=\"__4 _298\"></span>v fr<span class=\"__4 _298\"></span>amt<span class=\"__4 _298\"></span>ida v<span class=\"__4 _298\"></span>aluta<span class=\"__4 _298\"></span>kursr<span class=\"__4 _298\"></span>\u00f6relser<span class=\"__4 _297\"></span>, termi<span class=\"__4 _298\"></span>nss\u00e4kras k<span class=\"__4 _298\"></span>oncernens </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 lsa_4 ws4_4 gsa9\">varuink<span class=\"__4 _298\"></span>\u00f6p<span class=\"__4 _298\"></span> och f\u00f6r<span class=\"__4 _298\"></span> huvuddelen \u00e4v<span class=\"__4 _298\"></span>en r<span class=\"__4 _298\"></span>elat<span class=\"__4 _298\"></span>erade<span class=\"__4 _298\"></span> prognost<span class=\"__4 _298\"></span>iserade<span class=\"__4 _298\"></span> infl\u00f6den </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gsaa\">fr\u00e5n f\u00f6rs\u00e4ljningsbolagen l\u00f6pan<span class=\"__4 _299\"></span>de fullt ut. Den genomsnittliga l\u00f6ptiden </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsab\">p\u00e5 utest\u00e5<span class=\"__4 _299\"></span>end<span class=\"__4 _299\"></span>e term<span class=\"__4 _299\"></span>ins<span class=\"__4 _299\"></span>kontrakt \u00e4<span class=\"__4 _299\"></span>r cirk<span class=\"__4 _299\"></span>a tre m\u00e5na<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r<span class=\"__4 _298\"></span>. Samtliga d<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>vat </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsac\">har en u<span class=\"__4 _299\"></span>rs<span class=\"__4 _299\"></span>pru<span class=\"__4 _299\"></span>ngl<span class=\"__4 _299\"></span>ig l\u00f6<span class=\"__4 _299\"></span>ptid som \u00e4<span class=\"__4 _299\"></span>r kor<span class=\"__4 _299\"></span>tare \u00e4n ett \u00e5<span class=\"__4 _299\"></span>r<span class=\"__4 _298\"></span>. </div><div class=\"t_4 m0_4 h3_4 ff3_4 fs0_4 fc0_4 sc0_4 ls14_4 wse_4 gsad\">Omr\u00e4kningsexponering vid k<span class=\"__4 _298\"></span>onsolidering a<span class=\"__4 _298\"></span>v enhe<span class=\"__4 _298\"></span>ter u<span class=\"__4 _298\"></span>tanf<span class=\"__4 _298\"></span>\u00f6r Sverige </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsae\">F\u00f6r<span class=\"__4 _299\"></span>utom trans<span class=\"__4 _299\"></span>ak<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>sexpo<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>ring<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>s effe<span class=\"__4 _299\"></span>kter p\u00e5ve<span class=\"__4 _299\"></span>rka<span class=\"__4 _299\"></span>s resu<span class=\"__4 _299\"></span>ltatet \u00e4ven </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsaf\">av valuta<span class=\"__4 _299\"></span>effe<span class=\"__4 _299\"></span>kter s<span class=\"__4 _299\"></span>om up<span class=\"__4 _299\"></span>pst\u00e5<span class=\"__4 _299\"></span>r p\u00e5 gr<span class=\"__4 _299\"></span>und av ku<span class=\"__4 _299\"></span>rsut<span class=\"__4 _299\"></span>ve<span class=\"__4 _299\"></span>ck<span class=\"__4 _299\"></span>lin<span class=\"__4 _299\"></span>gen i d<span class=\"__4 _299\"></span>e ol<span class=\"__4 _299\"></span>ika </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsb0\">utl\u00e4n<span class=\"__4 _299\"></span>dsk<span class=\"__4 _299\"></span>a dotter<span class=\"__4 _299\"></span>bo<span class=\"__4 _299\"></span>lag<span class=\"__4 _299\"></span>ens l<span class=\"__4 _299\"></span>oka<span class=\"__4 _299\"></span>la valu<span class=\"__4 _299\"></span>tor gentem<span class=\"__4 _299\"></span>ot den s<span class=\"__4 _299\"></span>vens<span class=\"__4 _299\"></span>ka k<span class=\"__4 _299\"></span>rona<span class=\"__4 _299\"></span>n </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsb1\">j\u00e4mf\u00f6r<span class=\"__4 _299\"></span>t me<span class=\"__4 _299\"></span>d sa<span class=\"__4 _299\"></span>mma p<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>iod f\u00f6re<span class=\"__4 _299\"></span>g\u00e5e<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>e \u00e5r<span class=\"__4 _298\"></span>. Det und<span class=\"__4 _299\"></span>erl<span class=\"__4 _299\"></span>igg<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>e resu<span class=\"__4 _299\"></span>l </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsb2\">tatet p\u00e5 en mar<span class=\"__4 _299\"></span>kna<span class=\"__4 _299\"></span>d kan va<span class=\"__4 _299\"></span>ra of\u00f6r\u00e4n<span class=\"__4 _299\"></span>drat i lo<span class=\"__4 _299\"></span>kal val<span class=\"__4 _299\"></span>uta<span class=\"__4 _299\"></span>, men \u00f6<span class=\"__4 _299\"></span>ka i k<span class=\"__4 _299\"></span>rono<span class=\"__4 _299\"></span>r </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsb3\">om de<span class=\"__4 _299\"></span>n sve<span class=\"__4 _299\"></span>nsk<span class=\"__4 _299\"></span>a kro<span class=\"__4 _299\"></span>nan f\u00f6r<span class=\"__4 _299\"></span>svag<span class=\"__4 _299\"></span>ats ell<span class=\"__4 _299\"></span>er omv<span class=\"__4 _299\"></span>\u00e4nt om k<span class=\"__4 _299\"></span>ronan s<span class=\"__4 _299\"></span>t\u00e4rk<span class=\"__4 _299\"></span>ts<span class=\"__4 _299\"></span>. </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsb4\">Omr<span class=\"__4 _299\"></span>\u00e4kn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>sef<span class=\"__4 _299\"></span>fek<span class=\"__4 _299\"></span>ter upp<span class=\"__4 _299\"></span>st\u00e5r \u00e4ve<span class=\"__4 _299\"></span>n p\u00e5 konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s nettotill<span class=\"__4 _299\"></span>g\u00e5n<span class=\"__4 _299\"></span>gar v<span class=\"__4 _299\"></span>id </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gsb5\">konsolidering av de utl\u00e4ndska bolagens balansr\u00e4knin<span class=\"__4 _299\"></span>gar (omr\u00e4knings<span class=\"__4 _299\"></span> </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gsb6\">exponering i balansr\u00e4kningen)<span class=\"__4 _299\"></span>. Balanspo<span class=\"__4 _299\"></span>ster vars omv<span class=\"__4 _298\"></span>\u00e4rdering p\u00e5verkar </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsb7\">konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>ens re<span class=\"__4 _299\"></span>sultatr\u00e4<span class=\"__4 _299\"></span>kni<span class=\"__4 _299\"></span>ng<span class=\"__4 _299\"></span>, s\u00e5s<span class=\"__4 _299\"></span>om i<span class=\"__4 _299\"></span>nterna sk<span class=\"__4 _299\"></span>uld<span class=\"__4 _299\"></span>er oc<span class=\"__4 _299\"></span>h kor<span class=\"__4 _299\"></span>ta intern<span class=\"__4 _299\"></span>a </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gsb8\">fordringar<span class=\"__4 _297\"></span>, ska valutas\u00e4kras fullt ut. Nettoinvest<span class=\"__4 _298\"></span>eringar i utl\u00e4ndsk valuta<span class=\"__4 _298\"></span> </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsb9\">f\u00e5r s\u00e4k<span class=\"__4 _299\"></span>ras h<span class=\"__4 _299\"></span>elt e<span class=\"__4 _299\"></span>lle<span class=\"__4 _299\"></span>r del<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>s me<span class=\"__4 _299\"></span>d hj\u00e4lp av s<span class=\"__4 _299\"></span>kul<span class=\"__4 _299\"></span>d i sam<span class=\"__4 _299\"></span>ma val<span class=\"__4 _299\"></span>uta me<span class=\"__4 _299\"></span>d hj\u00e4l<span class=\"__4 _299\"></span>p </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsba\">av en s\u00e5 k<span class=\"__4 _299\"></span>alla<span class=\"__4 _299\"></span>d equ<span class=\"__4 _299\"></span>ity h<span class=\"__4 _299\"></span>ed<span class=\"__4 _299\"></span>ge. Pe<span class=\"__4 _299\"></span>r 30 n<span class=\"__4 _299\"></span>ovemb<span class=\"__4 _299\"></span>er 2<span class=\"__4 _299\"></span>023 s<span class=\"__4 _299\"></span>\u00e4k<span class=\"__4 _299\"></span>ras de<span class=\"__4 _299\"></span>lar av </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsbb\">nettoinve<span class=\"__4 _299\"></span>steri<span class=\"__4 _299\"></span>nga<span class=\"__4 _299\"></span>rna p\u00e5 d<span class=\"__4 _299\"></span>etta s<span class=\"__4 _299\"></span>\u00e4tt<span class=\"__4 _299\"></span>. M\u00e5l<span class=\"__4 _299\"></span>s\u00e4ttn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en m<span class=\"__4 _299\"></span>ed s\u00e4<span class=\"__4 _299\"></span>kr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en \u00e4r at<span class=\"__4 _299\"></span>t </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsbc\">i konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>ens kon<span class=\"__4 _299\"></span>so<span class=\"__4 _299\"></span>lid<span class=\"__4 _299\"></span>erad<span class=\"__4 _299\"></span>e r\u00e4kens<span class=\"__4 _299\"></span>kap<span class=\"__4 _299\"></span>er s<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>ydda ma<span class=\"__4 _299\"></span>jor<span class=\"__4 _299\"></span>iteten av v\u00e4rdet </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsbd\">av nettoinve<span class=\"__4 _299\"></span>steri<span class=\"__4 _299\"></span>ngar i E<span class=\"__4 _299\"></span>U<span class=\"__4 _299\"></span>R mot valut<span class=\"__4 _299\"></span>akurs<span class=\"__4 _299\"></span>flu<span class=\"__4 _299\"></span>ktu<span class=\"__4 _299\"></span>atione<span class=\"__4 _299\"></span>r i EU<span class=\"__4 _299\"></span>R<span class=\"__4 _299\"></span>/<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span></div><div class=\"t_4 m0_4 h1_4 ff1_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gsbe\">Kreditri<span class=\"__4 _299\"></span>sk och motpa<span class=\"__4 _299\"></span>rts<span class=\"__4 _299\"></span>risk<span class=\"__4 _300\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsbf\">Kre<span class=\"__4 _299\"></span>ditri<span class=\"__4 _299\"></span>sk \u00e4r r<span class=\"__4 _299\"></span>iske<span class=\"__4 _299\"></span>n f\u00f6r att H&amp;<span class=\"__4 _299\"></span>M-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s motpa<span class=\"__4 _299\"></span>rter i<span class=\"__4 _299\"></span>nte kan st\u00e5 f\u00f6r </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls21_4 ws3_4 gsc0\">sina \u00e5taganden och d\u00e4rmed f\u00f6rorsakar f\u00f6rluster<span class=\"__4 _298\"></span> f\u00f6r k<span class=\"__4 _298\"></span>oncern<span class=\"__4 _299\"></span>en. Finansiell </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsc1\">kre<span class=\"__4 _299\"></span>ditris<span class=\"__4 _299\"></span>k up<span class=\"__4 _299\"></span>pst\u00e5<span class=\"__4 _299\"></span>r fr\u00e4ms<span class=\"__4 _299\"></span>t so<span class=\"__4 _299\"></span>m motpar<span class=\"__4 _299\"></span>ts<span class=\"__4 _299\"></span>ris<span class=\"__4 _299\"></span>k i form av p<span class=\"__4 _299\"></span>lac<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>ngar e<span class=\"__4 _299\"></span>lle<span class=\"__4 _299\"></span>r </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsc2\">lik<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>da me<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>l p\u00e5 ba<span class=\"__4 _299\"></span>nkko<span class=\"__4 _299\"></span>nton, sa<span class=\"__4 _299\"></span>mt so<span class=\"__4 _299\"></span>m fordrin<span class=\"__4 _299\"></span>gar p<span class=\"__4 _299\"></span>\u00e5 banker h<span class=\"__4 _299\"></span>\u00e4nf\u00f6rl<span class=\"__4 _299\"></span>iga </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gsc3\">till \u00f6verv\u00e4rden i derivatinstrument. Finanspolicyn anger maximalt place<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsc4\">rat bel<span class=\"__4 _299\"></span>op<span class=\"__4 _299\"></span>p oc<span class=\"__4 _299\"></span>h l\u00f6pti<span class=\"__4 _299\"></span>d f\u00f6r pla<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>ring<span class=\"__4 _299\"></span>ar oc<span class=\"__4 _299\"></span>h lik<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>ida m<span class=\"__4 _299\"></span>ed<span class=\"__4 _299\"></span>el p\u00e5 b<span class=\"__4 _299\"></span>ank<span class=\"__4 _299\"></span>konton </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsc5\">vid o<span class=\"__4 _299\"></span>lik<span class=\"__4 _299\"></span>a rating<span class=\"__4 _299\"></span>. K<span class=\"__4 _299\"></span>reditexpo<span class=\"__4 _299\"></span>ner<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>, p<span class=\"__4 _299\"></span>er de<span class=\"__4 _299\"></span>n 30 n<span class=\"__4 _299\"></span>ovem<span class=\"__4 _299\"></span>be<span class=\"__4 _299\"></span>r 2023<span class=\"__4 _299\"></span>, mot </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsc6\">svara<span class=\"__4 _299\"></span>s av det bo<span class=\"__4 _299\"></span>kf\u00f6<span class=\"__4 _299\"></span>rda v\u00e4rd<span class=\"__4 _299\"></span>et p\u00e5 lik<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>ida m<span class=\"__4 _299\"></span>ede<span class=\"__4 _299\"></span>l M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 26 398 (<span class=\"__4 _299\"></span>21 707<span class=\"__4 _299\"></span>)<span class=\"__4 _299\"></span>, </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsc7\">kund<span class=\"__4 _299\"></span>fordrin<span class=\"__4 _299\"></span>gar M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 3 3<span class=\"__4 _299\"></span>01 (3 0<span class=\"__4 _299\"></span>14)<span class=\"__4 _299\"></span>, de<span class=\"__4 _299\"></span>riv<span class=\"__4 _299\"></span>atinstru<span class=\"__4 _299\"></span>me<span class=\"__4 _299\"></span>nt MS<span class=\"__4 _299\"></span>EK 1 0<span class=\"__4 _299\"></span>89 (68<span class=\"__4 _299\"></span>1) </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsc8\">oc<span class=\"__4 _299\"></span>h andr<span class=\"__4 _299\"></span>a l\u00e5ng<span class=\"__4 _299\"></span>fris<span class=\"__4 _299\"></span>tiga fordr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 1 20<span class=\"__4 _299\"></span>4 (939), totalt M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 31 9<span class=\"__4 _299\"></span>92 </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsc9\">(26 3<span class=\"__4 _299\"></span>41). D<span class=\"__4 _299\"></span>en e<span class=\"__4 _299\"></span>gna k<span class=\"__4 _299\"></span>red<span class=\"__4 _299\"></span>itv<span class=\"__4 _299\"></span>erks<span class=\"__4 _299\"></span>amh<span class=\"__4 _299\"></span>eten har av<span class=\"__4 _302\"></span>veck<span class=\"__4 _299\"></span>lats o<span class=\"__4 _299\"></span>ch s<span class=\"__4 _299\"></span>k\u00f6ts nu i </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 lsa_4 ws7_4 gsca\">samarbete<span class=\"__4 _298\"></span> med ext<span class=\"__4 _298\"></span>ern part<span class=\"__4 _300\"> </span>.<span class=\"__4 _300\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gscc\">Konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen s<span class=\"__4 _299\"></span>tr\u00e4var ef<span class=\"__4 _299\"></span>ter ramav<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>l om net<span class=\"__4 _299\"></span>ting (<span class=\"__4 _299\"></span>I<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>DA<span class=\"__4 _299\"></span>) me<span class=\"__4 _299\"></span>d alla m<span class=\"__4 _299\"></span>otpar<span class=\"__4 _299\"></span>ter </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gscd\">f\u00f6r trans<span class=\"__4 _299\"></span>ak<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>er i de<span class=\"__4 _299\"></span>ri<span class=\"__4 _299\"></span>vatinstr<span class=\"__4 _299\"></span>ume<span class=\"__4 _299\"></span>nt. T<span class=\"__4 _299\"></span>illg<span class=\"__4 _299\"></span>\u00e5ng<span class=\"__4 _299\"></span>ar oc<span class=\"__4 _299\"></span>h sku<span class=\"__4 _299\"></span>lde<span class=\"__4 _299\"></span>r relatera<span class=\"__4 _299\"></span>de </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gsce\">till derivatinst<span class=\"__4 _298\"></span>rument nettas int<span class=\"__4 _298\"></span>e i<span class=\"__4 _298\"></span> balansr\u00e4kning<span class=\"__4 _299\"></span>en.<span class=\"__4 _300\"> </span></div><div class=\"t_4 m0_4 h7_4 ff2_4 fs4_4 fc0_4 sc0_4 ls19_4 ws14_4 gscf\">2023<span class=\"__4 _300\"> </span></div><div class=\"t_4 m0_4 h7_4 ff2_4 fs4_4 fc0_4 sc0_4 ls23_4 ws1c_4 gsd0\">DERIV<span class=\"__4 _297\"></span>A<span class=\"__4 _298\"></span>T<span class=\"__4 _297\"></span> </div><div class=\"t_4 m0_4 h7_4 ff2_4 fs4_4 fc0_4 sc0_4 ls24_4 ws1d_4 gsd1\">TILL<span class=\"__4 _298\"></span>G\u00c5NGAR<span class=\"__4 _300\"> </span></div><div class=\"t_4 m0_4 h7_4 ff2_4 fs4_4 fc0_4 sc0_4 ls23_4 ws1c_4 gsd2\">DERIV<span class=\"__4 _297\"></span>A<span class=\"__4 _298\"></span>T<span class=\"__4 _297\"></span> <span class=\"__4 _314\"></span><span class=\"ls1_4 ws1_4\"> </span></div><div class=\"t_4 m0_4 h7_4 ff2_4 fs4_4 fc0_4 sc0_4 ls25_4 ws1e_4 gsd3\">SKULDER<span class=\"__4 _300\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls2_4 ws2_4 gsd4\">Bruttobelopp<span class=\"__4 _315\"> </span><span class=\"ls1_4 ws1_4\">1 089<span class=\"__4 _316\"> </span>1 205<span class=\"__4 _300\"> </span></span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls8_4 ws1f_4 gsd5\">Effe<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>t av net<span class=\"__4 _299\"></span>tin<span class=\"__4 _299\"></span>gs<span class=\"__4 _299\"></span>av<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>l<span class=\"__4 _317\"> </span><span class=\"lsb_4 ws8_4\">-864<span class=\"__4 _1a_3\"> </span>-864<span class=\"__4 _300\"> </span></span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls2_4 ws2_4 gsd6\">Nett<span class=\"__4 _298\"></span>oposition<span class=\"__4 _1b_3\"> </span><span class=\"lsc_4 ws9_4\">225<span class=\"__4 _1c_4\"> </span><span class=\"ls1e_4 ws18_4\">3<span class=\"__4 _299\"></span>41<span class=\"__4 _300\"> </span></span></span></div><div class=\"t_4 m0_4 h7_4 ff2_4 fs4_4 fc0_4 sc0_4 ls19_4 ws14_4 gsd7\">2022<span class=\"__4 _300\"> </span></div><div class=\"t_4 m0_4 h7_4 ff2_4 fs4_4 fc0_4 sc0_4 ls23_4 ws1c_4 gsd8\">DERIV<span class=\"__4 _297\"></span>A<span class=\"__4 _298\"></span>T<span class=\"__4 _297\"></span> </div><div class=\"t_4 m0_4 h7_4 ff2_4 fs4_4 fc0_4 sc0_4 ls24_4 ws1d_4 gsd9\">TILL<span class=\"__4 _298\"></span>G\u00c5NGAR<span class=\"__4 _300\"> </span></div><div class=\"t_4 m0_4 h7_4 ff2_4 fs4_4 fc0_4 sc0_4 ls23_4 ws1c_4 gsda\">DERIV<span class=\"__4 _297\"></span>A<span class=\"__4 _298\"></span>T<span class=\"__4 _297\"></span> <span class=\"__4 _314\"></span><span class=\"ls1_4 ws1_4\"> </span></div><div class=\"t_4 m0_4 h7_4 ff2_4 fs4_4 fc0_4 sc0_4 ls25_4 ws1e_4 gsdb\">SKULDER<span class=\"__4 _300\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls2_4 ws2_4 gsdc\">Bruttobelopp<span class=\"__4 _1d_3\"> </span><span class=\"ls5_4 ws5_4\">681<span class=\"__4 _316\"> </span><span class=\"ls1_4 ws1_4\">1 365<span class=\"__4 _300\"> </span></span></span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls8_4 ws1f_4 gsdd\">Effe<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>t av net<span class=\"__4 _299\"></span>tin<span class=\"__4 _299\"></span>gs<span class=\"__4 _299\"></span>av<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>l<span class=\"__4 _1e_4\"> </span><span class=\"ls14_4 wse_4\">-665<span class=\"__4 _1f_3\"> </span>-665<span class=\"__4 _300\"> </span></span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls2_4 ws2_4 gs30_1\">Nett<span class=\"__4 _298\"></span>oposition<span class=\"__4 _318\"> </span><span class=\"ls13_4 ws20_4\">16<span class=\"__4 _319\"> </span><span class=\"ls7_4 ws21_4\">700<span class=\"__4 _300\"> </span></span></span></div>FINANSIELLA<span class=\"__6 _487\"></span> TILL<span class=\"__6 _484\"></span>G\u00c5NGAR<span class=\"__6 _487\"></span> V<span class=\"__6 _487\"></span>\u00c4RDERADE TILL<span class=\"__6 _501\"></span> VERKLIG<span class=\"__6 _487\"></span>T V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _484\"></span> VIA \u00d6<span class=\"__6 _484\"></span>VRIG<span class=\"__6 _484\"></span>T<span class=\"__6 _501\"></span> T<span class=\"__6 _485\"></span>O<span class=\"__6 _485\"></span>TA<span class=\"__6 _490\"></span>L<span class=\"__6 _490\"></span>R<span class=\"__6 _490\"></span>E<span class=\"__6 _485\"></span>S<span class=\"__6 _490\"></span>U<span class=\"__6 _490\"></span>LTAT<span class=\"__6 _14a\"> </span>FINANSIELLA<span class=\"__6 _487\"></span> <span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\"> </span>TILL<span class=\"__6 _484\"></span>G\u00c5NGAR<span class=\"__6 _487\"></span> V<span class=\"__6 _487\"></span>\u00c4RDERADE TILL<span class=\"__6 _501\"></span> <span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\"> </span>UPPLUPET<span class=\"__6 _484\"></span> ANSK<span class=\"__6 _485\"></span>AFFNINGS<span class=\"__6 _484\"></span>V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _14a\"> </span>FINANSIELLA SKULDER<span class=\"__6 _487\"></span> V<span class=\"__6 _487\"></span>\u00c4RDERADE TILL<span class=\"__6 _501\"></span> <span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\"> </span>UPPLUPET<span class=\"__6 _484\"></span> ANSK<span class=\"__6 _485\"></span>AFFNINGS<span class=\"__6 _484\"></span>V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _14a\"> </span>S\u00c4KRINGS-<span class=\"__6 _487\"></span><span class=\"ls2_6 ws2_6\"> </span>INST<span class=\"__6 _484\"></span>RUME<span class=\"__6 _484\"></span>NT<span class=\"__6 _14a\"> </span>S<span class=\"__6 _490\"></span>U<span class=\"__6 _490\"></span>M<span class=\"__6 _485\"></span>M<span class=\"__6 _490\"></span>A <span class=\"__6 _490\"></span> R<span class=\"__6 _490\"></span>E<span class=\"__6 _485\"></span>D<span class=\"__6 _490\"></span>O<span class=\"__6 _485\"></span>V<span class=\"__6 _490\"></span>I<span class=\"__6 _490\"></span>S<span class=\"__6 _490\"></span>AT V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _491\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _485\"></span>0<span class=\"__6 _490\"></span>2<span class=\"__6 _490\"></span>2 <span class=\"__6 _489\"> </span></span>2023<span class=\"__6 _557\"> </span>2022<span class=\"__6 _557\"> </span>2023<span class=\"__6 _487\"></span> <span class=\"__6 _558\"> </span>2022<span class=\"__6 _559\"> </span>2023<span class=\"__6 _559\"> </span>2022<span class=\"__6 _559\"> </span>2023<span class=\"__6 _559\"> </span>2022<span class=\"__6 _14a\"> </span>Andra l\u00e5ngfristiga<span class=\"__6 _484\"></span> fordri<span class=\"__6 _484\"></span>ngar<span class=\"__6 _512\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _558\"> </span>1 20<span class=\"__6 _485\"></span>4<span class=\"__6 _561\"> </span><span class=\"lsc_6 wsb_6\">939<span class=\"__6 _5c_5\"> </span></span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _563\"> </span>1 20<span class=\"__6 _485\"></span>4<span class=\"__6 _7a_3\"> </span>939 </span>Kundfordr<span class=\"__6 _484\"></span>ingar<span class=\"__6 _7b_4\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _489\"> </span>3 30<span class=\"__6 _485\"></span>1<span class=\"__6 _558\"> </span>3 014<span class=\"__6 _5c_5\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _499\"> </span>3 3<span class=\"__6 _485\"></span>01<span class=\"__6 _563\"> </span>3 014<span class=\"__6 _14a\"> </span></span>V<span class=\"__6 _484\"></span>alutaterm<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>kontrakt m<span class=\"__6 _485\"></span>ed s\u00e4krin<span class=\"__6 _484\"></span>gsredo<span class=\"__6 _484\"></span>visni<span class=\"__6 _484\"></span>ng<span class=\"__6 _7c_4\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _530\"> </span>\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _7e_3\"> </span>1 089<span class=\"__6 _557\"> </span><span class=\"ls2f_6 ws2d_6\">681<span class=\"__6 _499\"> </span></span>1 089<span class=\"__6 _557\"> </span><span class=\"ls2f_6 ws2d_6\">681<span class=\"__6 _14a\"> </span></span></span>R\u00e4nteswa<span class=\"__6 _485\"></span>p \u2013 s\u00e4k<span class=\"__6 _485\"></span>ring av ve<span class=\"__6 _485\"></span>rk<span class=\"__6 _485\"></span>ligt v\u00e4rde v<span class=\"__6 _485\"></span>ia resu<span class=\"__6 _485\"></span>ltatr\u00e4kn<span class=\"__6 _485\"></span>ing<span class=\"__6 _513\"> </span>\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _530\"> </span>\u2013<span class=\"__6 _7f_3\"> </span><span class=\"ls1a_6 ws3a_6\">232<span class=\"__6 _562\"> </span></span>\u2013<span class=\"__6 _489\"> </span><span class=\"ls1a_6 ws3a_6\">232<span class=\"__6 _562\"> </span></span>\u2013<span class=\"__6 _14a\"> </span>\u00d6vriga aktier oc<span class=\"__6 _485\"></span>h andelar<span class=\"__6 _564\"> </span><span class=\"ls6_6 ws5_6\">2 363<span class=\"__6 _496\"> </span><span class=\"ls2_6 ws2_6\">2 654<span class=\"__6 _530\"> </span>\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _5c_5\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _565\"> </span></span>2 363<span class=\"__6 _565\"> </span><span class=\"ls2_6 ws2_6\">2 654<span class=\"__6 _14a\"> </span></span></span>Likv<span class=\"__6 _485\"></span>ida medel<span class=\"__6 _566\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _499\"> </span><span class=\"lsc_6 wsb_6\">26 398<span class=\"__6 _567\"> </span><span class=\"ls1b_6 ws23_6\">21 7<span class=\"__6 _485\"></span>07<span class=\"__6 _5c_5\"> </span></span></span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _568\"> </span><span class=\"lsc_6 wsb_6\">26 398<span class=\"__6 _569\"> </span><span class=\"ls1b_6 ws23_6\">21 7<span class=\"__6 _485\"></span>07<span class=\"__6 _14a\"> </span></span></span></span>Su<span class=\"__6 _485\"></span>mma fi<span class=\"__6 _485\"></span>na<span class=\"__6 _485\"></span>ns<span class=\"__6 _485\"></span>iel<span class=\"__6 _485\"></span>la til<span class=\"__6 _485\"></span>lg<span class=\"__6 _485\"></span>\u00e5ng<span class=\"__6 _485\"></span>ar <span class=\"__6 _491\"> </span>2 3<span class=\"__6 _485\"></span>63<span class=\"__6 _570\"> </span>2 65<span class=\"__6 _485\"></span>4<span class=\"__6 _571\"> </span><span class=\"ls1f_6 ws1a_6\">30 903<span class=\"__6 _571\"> </span></span>2<span class=\"__6 _485\"></span>5 66<span class=\"__6 _485\"></span>0<span class=\"__6 _572\"> </span>1 321<span class=\"__6 _573\"> </span><span class=\"ls30_6 ws2e_6\">681<span class=\"__6 _8a_3\"> </span></span>34 5<span class=\"__6 _485\"></span>87<span class=\"__6 _8b_2\"> </span>28 9<span class=\"__6 _485\"></span>95<span class=\"__6 _14a\"> </span>Lever<span class=\"__6 _484\"></span>ant<span class=\"__6 _484\"></span>\u00f6rsskulder<span class=\"__6 _8c_3\"> </span><span class=\"ls2_6 ws2_6\">21 02<span class=\"__6 _485\"></span>7<span class=\"__6 _8d_3\"> </span>21 0<span class=\"__6 _485\"></span>90<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _8e_3\"> </span>21 02<span class=\"__6 _485\"></span>7<span class=\"__6 _8f_2\"> </span>21 0<span class=\"__6 _485\"></span>90<span class=\"__6 _14a\"> </span></span>Skul<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>r till k<span class=\"__6 _485\"></span>rediti<span class=\"__6 _485\"></span>nstitut<span class=\"__6 _574\"> </span><span class=\"ls2_6 ws2_6\">17 082<span class=\"__6 _575\"> </span>10 7<span class=\"__6 _485\"></span>7<span class=\"__6 _485\"></span>8<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _576\"> </span>17 082<span class=\"__6 _8e_3\"> </span>1<span class=\"__6 _485\"></span>0 7<span class=\"__6 _485\"></span>78<span class=\"__6 _14a\"> </span></span>\u00d6vriga l\u00e5ngfristiga skulder<span class=\"__6 _577\"> </span><span class=\"ls1a_6 ws3a_6\">132<span class=\"__6 _6f_3\"> </span><span class=\"ls5_6 ws4_6\">183<span class=\"__6 _578\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _557\"> </span></span></span>132<span class=\"__6 _557\"> </span><span class=\"ls5_6 ws4_6\">183<span class=\"__6 _14a\"> </span></span></span>V<span class=\"__6 _484\"></span>alutaterm<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>kontrakt m<span class=\"__6 _485\"></span>ed s\u00e4krin<span class=\"__6 _484\"></span>gsredo<span class=\"__6 _484\"></span>visni<span class=\"__6 _484\"></span>ng<span class=\"__6 _579\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _563\"> </span>1 205<span class=\"__6 _563\"> </span>1 365<span class=\"__6 _563\"> </span>1 205<span class=\"__6 _563\"> </span>1 365<span class=\"__6 _14a\"> </span></span>R\u00e4nteswa<span class=\"__6 _485\"></span>p \u2013 s\u00e4k<span class=\"__6 _485\"></span>ring av ve<span class=\"__6 _485\"></span>rk<span class=\"__6 _485\"></span>ligt v\u00e4rde v<span class=\"__6 _485\"></span>ia resu<span class=\"__6 _485\"></span>ltatr\u00e4kn<span class=\"__6 _485\"></span>ing<span class=\"__6 _580\"> </span>\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _578\"> </span>\u2013<span class=\"__6 _14a\"> </span>Su<span class=\"__6 _485\"></span>mma fi<span class=\"__6 _485\"></span>na<span class=\"__6 _485\"></span>ns<span class=\"__6 _485\"></span>iel<span class=\"__6 _485\"></span>la s<span class=\"__6 _485\"></span>kul<span class=\"__6 _485\"></span>der <span class=\"__6 _524\"> </span><span class=\"ls2c_6 ws29_6\">3<span class=\"__6 _485\"></span>8 2<span class=\"__6 _485\"></span>41<span class=\"__6 _563\"> </span><span class=\"ls10_6 wsf_6\">32 0<span class=\"__6 _485\"></span>51<span class=\"__6 _581\"> </span></span></span>1 20<span class=\"__6 _485\"></span>5<span class=\"__6 _581\"> </span>1 36<span class=\"__6 _485\"></span>5<span class=\"__6 _8b_2\"> </span>39 44<span class=\"__6 _485\"></span>6<span class=\"__6 _8f_2\"> </span><span class=\"ls2c_6 ws29_6\">33 41<span class=\"__6 _485\"></span>6<span class=\"__6 _14a\"> </span></span>FINANSIELLA<span class=\"__6 _487\"></span> TILL<span class=\"__6 _484\"></span>G\u00c5NGAR<span class=\"__6 _487\"></span> V<span class=\"__6 _487\"></span>\u00c4RDERADE TILL<span class=\"__6 _501\"></span> VERKLIG<span class=\"__6 _487\"></span>T V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _484\"></span> VIA \u00d6<span class=\"__6 _484\"></span>VRIG<span class=\"__6 _484\"></span>T<span class=\"__6 _501\"></span> T<span class=\"__6 _485\"></span>O<span class=\"__6 _485\"></span>TA<span class=\"__6 _490\"></span>L<span class=\"__6 _490\"></span>R<span class=\"__6 _490\"></span>E<span class=\"__6 _485\"></span>S<span class=\"__6 _490\"></span>U<span class=\"__6 _490\"></span>LTAT<span class=\"__6 _14a\"> </span>FINANSIELLA<span class=\"__6 _487\"></span> <span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\"> </span>TILL<span class=\"__6 _484\"></span>G\u00c5NGAR<span class=\"__6 _487\"></span> V<span class=\"__6 _487\"></span>\u00c4RDERADE TILL<span class=\"__6 _501\"></span> <span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\"> </span>UPPLUPET<span class=\"__6 _484\"></span> ANSK<span class=\"__6 _485\"></span>AFFNINGS<span class=\"__6 _484\"></span>V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _14a\"> </span>FINANSIELLA SKULDER<span class=\"__6 _487\"></span> V<span class=\"__6 _487\"></span>\u00c4RDERADE TILL<span class=\"__6 _501\"></span> <span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\"> </span>UPPLUPET<span class=\"__6 _484\"></span> ANSK<span class=\"__6 _485\"></span>AFFNINGS<span class=\"__6 _484\"></span>V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _14a\"> </span>S\u00c4KRINGS-<span class=\"__6 _487\"></span><span class=\"ls2_6 ws2_6\"> </span>INST<span class=\"__6 _484\"></span>RUME<span class=\"__6 _484\"></span>NT<span class=\"__6 _b_5\"> </span><span class=\"ls32_6 ws30_6\">SUMMA<span class=\"__6 _14a\"> </span></span>2023<span class=\"__6 _491\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _485\"></span>0<span class=\"__6 _490\"></span>2<span class=\"__6 _490\"></span>2 <span class=\"__6 _489\"> </span></span>2023<span class=\"__6 _557\"> </span>2022<span class=\"__6 _557\"> </span>2023<span class=\"__6 _487\"></span> <span class=\"__6 _558\"> </span>2022<span class=\"__6 _559\"> </span>2023<span class=\"__6 _559\"> </span>2022<span class=\"__6 _559\"> </span>2023<span class=\"__6 _559\"> </span>2022<span class=\"__6 _14a\"> </span>R\u00e4nt<span class=\"__6 _484\"></span>eint\u00e4kter och liknande res<span class=\"__6 _485\"></span>ultat<span class=\"__6 _485\"></span>po<span class=\"__6 _485\"></span>ster<span class=\"__6 _582\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _6f_3\"> </span><span class=\"ls11_6 ws10_6\">61<span class=\"__6 _485\"></span>6<span class=\"__6 _583\"> </span></span></span>162<span class=\"__6 _530\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _557\"> </span><span class=\"ls11_6 ws10_6\">61<span class=\"__6 _485\"></span>6<span class=\"__6 _9a_3\"> </span></span></span>162<span class=\"__6 _14a\"> </span>R\u00e4nt<span class=\"__6 _484\"></span>ekostnader och liknande res<span class=\"__6 _485\"></span>ultat<span class=\"__6 _485\"></span>po<span class=\"__6 _485\"></span>ster<span class=\"__6 _582\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _530\"> </span>\u2013<span class=\"__6 _561\"> </span><span class=\"lsc_6 wsb_6\">399<span class=\"__6 _d_5\"> </span><span class=\"ls3a_6 ws3b_6\">24<span class=\"__6 _485\"></span>3<span class=\"__6 _493\"> </span></span></span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _7a_3\"> </span><span class=\"lsc_6 wsb_6\">399<span class=\"__6 _489\"> </span><span class=\"ls3a_6 ws3b_6\">24<span class=\"__6 _490\"></span>3<span class=\"__6 _14a\"> </span></span></span></span>Derivat<span class=\"__6 _484\"></span> med s\u00e4kringsredovisning<span class=\"__6 _14a\"> </span>Samtli<span class=\"__6 _485\"></span>ga de<span class=\"__6 _485\"></span>rivat red<span class=\"__6 _485\"></span>ovi<span class=\"__6 _485\"></span>sas in<span class=\"__6 _485\"></span>itialt oc<span class=\"__6 _485\"></span>h l\u00f6p<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>e till ver<span class=\"__6 _485\"></span>kli<span class=\"__6 _485\"></span>gt v\u00e4rde v<span class=\"__6 _485\"></span>ia \u00f6vri<span class=\"__6 _485\"></span>gt totalresul<span class=\"__6 _485\"></span>tat. Kon<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rnen<span class=\"__6 _485\"></span>s po<span class=\"__6 _485\"></span>licy \u00e4r at<span class=\"__6 _485\"></span>t der<span class=\"__6 _485\"></span>ivat sk<span class=\"__6 _485\"></span>a inne<span class=\"__6 _485\"></span>has e<span class=\"__6 _485\"></span>ndas<span class=\"__6 _485\"></span>t i s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gssy<span class=\"__6 _485\"></span>f<span class=\"__6 _485\"></span>te. De<span class=\"__6 _485\"></span>riv<span class=\"__6 _485\"></span>atinstru<span class=\"__6 _485\"></span>ment utg\u00f6<span class=\"__6 _485\"></span>rs av val<span class=\"__6 _485\"></span>utatermin<span class=\"__6 _485\"></span>skontrak<span class=\"__6 _485\"></span>t so<span class=\"__6 _485\"></span>m anv\u00e4nds f\u00f6r skydd mot<span class=\"__6 _484\"></span> risker f\u00f6r v<span class=\"__6 _484\"></span>alutakursf\u00f6r\u00e4ndringar k<span class=\"__6 _484\"></span>opplade till interna o<span class=\"__6 _485\"></span>ch exter<span class=\"__6 _485\"></span>na varu<span class=\"__6 _485\"></span>fl\u00f6<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>n. F\u00f6<span class=\"__6 _485\"></span>r att up<span class=\"__6 _485\"></span>pfy<span class=\"__6 _485\"></span>lla k<span class=\"__6 _485\"></span>raven p\u00e5 s<span class=\"__6 _485\"></span>\u00e4k<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span> redov<span class=\"__6 _485\"></span>isn<span class=\"__6 _485\"></span>ing k<span class=\"__6 _485\"></span>r\u00e4vs att d<span class=\"__6 _485\"></span>et finn<span class=\"__6 _485\"></span>s en tyd<span class=\"__6 _485\"></span>lig kop<span class=\"__6 _485\"></span>plin<span class=\"__6 _485\"></span>g till de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e pos<span class=\"__6 _485\"></span>ten. Vi<span class=\"__6 _485\"></span>dare kr\u00e4v<span class=\"__6 _485\"></span>s att s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>nge<span class=\"__6 _485\"></span>n effek<span class=\"__6 _485\"></span>tiv<span class=\"__6 _485\"></span>t s<span class=\"__6 _485\"></span>kyd<span class=\"__6 _485\"></span>dar de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e pos<span class=\"__6 _485\"></span>ten, att s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gsd<span class=\"__6 _485\"></span>okum<span class=\"__6 _485\"></span>entation u<span class=\"__6 _485\"></span>ppr<span class=\"__6 _485\"></span>\u00e4ttats oc<span class=\"__6 _485\"></span>h att ef<span class=\"__6 _485\"></span>fekti<span class=\"__6 _485\"></span>viteten kan m<span class=\"__6 _485\"></span>\u00e4tas. V<span class=\"__6 _484\"></span>alutaderivat v\u00e4r<span class=\"__6 _484\"></span>deras till verkligt v\u00e4rde<span class=\"__6 _484\"></span> baserat p\u00e5 indata<span class=\"__6 _484\"></span> motsvarande niv\u00e5 2 i ve<span class=\"__6 _485\"></span>rk<span class=\"__6 _485\"></span>ligt v\u00e4rd<span class=\"__6 _485\"></span>ehi<span class=\"__6 _485\"></span>erark<span class=\"__6 _485\"></span>in<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span> Per 30 n<span class=\"__6 _485\"></span>ovemb<span class=\"__6 _485\"></span>er 2<span class=\"__6 _485\"></span>023 up<span class=\"__6 _485\"></span>pg\u00e5<span class=\"__6 _485\"></span>r termin<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span> kontrakt m<span class=\"__6 _485\"></span>ed p<span class=\"__6 _485\"></span>ositi<span class=\"__6 _485\"></span>va mar<span class=\"__6 _485\"></span>kna<span class=\"__6 _485\"></span>dsv\u00e4<span class=\"__6 _485\"></span>rden til<span class=\"__6 _485\"></span>l MS<span class=\"__6 _485\"></span>EK 1 0<span class=\"__6 _485\"></span>89 (681<span class=\"__6 _485\"></span>) vil<span class=\"__6 _485\"></span>ket redo<span class=\"__6 _485\"></span> vis<span class=\"__6 _485\"></span>as ino<span class=\"__6 _485\"></span>m po<span class=\"__6 _485\"></span>sten \u00f6vr<span class=\"__6 _485\"></span>iga kor<span class=\"__6 _485\"></span>tf<span class=\"__6 _485\"></span>ristig<span class=\"__6 _485\"></span>a fordrin<span class=\"__6 _485\"></span>gar. T<span class=\"__6 _501\"></span>er<span class=\"__6 _485\"></span>mins<span class=\"__6 _485\"></span>kontrakt m<span class=\"__6 _485\"></span>ed neg<span class=\"__6 _485\"></span>ativa mar<span class=\"__6 _485\"></span>kna<span class=\"__6 _485\"></span>dsv\u00e4<span class=\"__6 _485\"></span>rden u<span class=\"__6 _485\"></span>ppg<span class=\"__6 _485\"></span>\u00e5r till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 1 20<span class=\"__6 _485\"></span>5 (1 365) v<span class=\"__6 _485\"></span>ilket redov<span class=\"__6 _485\"></span>is<span class=\"__6 _485\"></span>as ino<span class=\"__6 _485\"></span>m \u00f6vri<span class=\"__6 _485\"></span>ga kor<span class=\"__6 _485\"></span>tfri<span class=\"__6 _485\"></span>stiga s<span class=\"__6 _485\"></span>kuld<span class=\"__6 _485\"></span>er<span class=\"__6 _484\"></span>. Av de utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e termin<span class=\"__6 _485\"></span>skontrak<span class=\"__6 _485\"></span>ten har v<span class=\"__6 _485\"></span>inst o<span class=\"__6 _485\"></span>m MS<span class=\"__6 _485\"></span>EK 115 (-<span class=\"__6 _485\"></span>30<span class=\"__6 _485\"></span>5) omf\u00f6r<span class=\"__6 _485\"></span>ts till re<span class=\"__6 _485\"></span>sultatr\u00e4<span class=\"__6 _485\"></span>knin<span class=\"__6 _485\"></span>gen d<span class=\"__6 _485\"></span>\u00e5 s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e trans<span class=\"__6 _485\"></span>aktio<span class=\"__6 _485\"></span>ne<span class=\"__6 _485\"></span>r intr\u00e4ffat f\u00f6r d<span class=\"__6 _485\"></span>es<span class=\"__6 _485\"></span>sa kontrak<span class=\"__6 _485\"></span>t. Re<span class=\"__6 _485\"></span>steran<span class=\"__6 _485\"></span>de ve<span class=\"__6 _485\"></span>rkl<span class=\"__6 _485\"></span>igt v\u00e4rde o<span class=\"__6 _485\"></span>m M<span class=\"__6 _485\"></span>SEK 2<span class=\"__6 _485\"></span>32 (379) in<span class=\"__6 _485\"></span>g\u00e5r i s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span>rese<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>ven in<span class=\"__6 _485\"></span>om eg<span class=\"__6 _485\"></span>et kapit<span class=\"__6 _485\"></span>al. \u00d6<span class=\"__6 _485\"></span>vr<span class=\"__6 _485\"></span>iga finansiella tillg\u00e5ngar och skulde<span class=\"__6 _485\"></span>r har k<span class=\"__6 _484\"></span>orta l\u00f6ptider<span class=\"__6 _484\"></span>. D\u00e4rf\u00f6r bed\u00f6ms de verkliga v\u00e4rdena p\u00e5 dessa finansie<span class=\"__6 _485\"></span>lla instrument appro<span class=\"__6 _484\"></span>ximat<span class=\"__6 _484\"></span>iv<span class=\"__6 _485\"></span>t mot<span class=\"__6 _484\"></span><span class=\"ls2_6 ws2_6\"> </span>svara bok<span class=\"__6 _485\"></span>f\u00f6rda v\u00e4rden<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Vid s\u00e4kringsr<span class=\"__6 _484\"></span>edovisnin<span class=\"__6 _484\"></span>g klassificeras<span class=\"__6 _484\"></span> deriva<span class=\"__6 _484\"></span>t som k<span class=\"__6 _484\"></span>assafl\u00f6dess\u00e4kringar ell<span class=\"__6 _485\"></span>er so<span class=\"__6 _485\"></span>m s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>g av verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde. U<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>r 202<span class=\"__6 _485\"></span>2 f\u00f6rel\u00e5<span class=\"__6 _485\"></span>g end<span class=\"__6 _485\"></span>ast kas<span class=\"__6 _485\"></span>sa<span class=\"__6 _485\"></span> fl\u00f6<span class=\"__6 _485\"></span>des<span class=\"__6 _485\"></span>s\u00e4<span class=\"__6 _485\"></span>krin<span class=\"__6 _485\"></span>gar o<span class=\"__6 _485\"></span>ch s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ng av net<span class=\"__6 _485\"></span>toinvester<span class=\"__6 _485\"></span>ing i utla<span class=\"__6 _485\"></span>ndet<span class=\"__6 _485\"></span>. Un<span class=\"__6 _485\"></span>der 2<span class=\"__6 _485\"></span>023 tillkom en<span class=\"__6 _484\"></span> r\u00e4nt<span class=\"__6 _484\"></span>eswap (s\u00e4kring av verkligt v\u00e4rde<span class=\"__6 _14a\"> </span>)<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>S\u00e4kring<span class=\"__6 _484\"></span> av<span class=\"__6 _484\"></span> prog<span class=\"__6 _484\"></span>nostiserad<span class=\"__6 _484\"></span>e va<span class=\"__6 _484\"></span>lutafl\u00f6den<span class=\"__6 _484\"></span> <span class=\"ls2_6 ws2_6\"> </span>\u2013 kassafl<span class=\"__6 _485\"></span>\u00f6dess<span class=\"__6 _485\"></span>\u00e4kringar<span class=\"__6 _14a\"> </span>Der<span class=\"__6 _485\"></span>ivat so<span class=\"__6 _485\"></span>m sk<span class=\"__6 _485\"></span>ydda<span class=\"__6 _485\"></span>r det pro<span class=\"__6 _485\"></span>gnos<span class=\"__6 _485\"></span>tise<span class=\"__6 _485\"></span>rade fl<span class=\"__6 _485\"></span>\u00f6d<span class=\"__6 _485\"></span>et redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s som e<span class=\"__6 _485\"></span>n  <span class=\"__6 _486\"></span>s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gsres<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v til<span class=\"__6 _485\"></span>l verk<span class=\"__6 _485\"></span>ligt v<span class=\"__6 _485\"></span>\u00e4rde vi<span class=\"__6 _485\"></span>a \u00f6vri<span class=\"__6 _485\"></span>gt totalresult<span class=\"__6 _485\"></span>at till de<span class=\"__6 _485\"></span>ss att d<span class=\"__6 _485\"></span>et s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e fl\u00f6d<span class=\"__6 _485\"></span>et tr\u00e4f<span class=\"__6 _485\"></span>far r\u00f6rels<span class=\"__6 _485\"></span>eres<span class=\"__6 _485\"></span>ultatet, var<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>id s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span>instr<span class=\"__6 _485\"></span>ume<span class=\"__6 _485\"></span>ntets acku<span class=\"__6 _485\"></span>mule<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e v\u00e4rdef\u00f6r\u00e4<span class=\"__6 _485\"></span>ndri<span class=\"__6 _485\"></span>ngar f\u00f6<span class=\"__6 _485\"></span>rs \u00f6ver ti<span class=\"__6 _485\"></span>ll resu<span class=\"__6 _485\"></span>ltatr\u00e4kn<span class=\"__6 _485\"></span>inge<span class=\"__6 _485\"></span>n f\u00f6r att d\u00e4r m<span class=\"__6 _485\"></span>\u00f6ta resul<span class=\"__6 _485\"></span>tateffek<span class=\"__6 _485\"></span>terna fr\u00e5n d<span class=\"__6 _485\"></span>en s<span class=\"__6 _485\"></span>\u00e4kra<span class=\"__6 _485\"></span>de tran<span class=\"__6 _485\"></span>sak<span class=\"__6 _485\"></span>tion<span class=\"__6 _485\"></span>en.  <span class=\"__6 _486\"></span>S\u00e4kringseff<span class=\"__6 _484\"></span>ektivit<span class=\"__6 _484\"></span>e<span class=\"__6 _484\"></span>ten<span class=\"__6 _484\"></span> p\u00e5 kassa<span class=\"__6 _484\"></span>fl\u00f6dess\u00e4kringar f<span class=\"__6 _484\"></span>\u00f6r pr<span class=\"__6 _484\"></span>ognosti<span class=\"__6 _484\"></span>serade valuta<span class=\"__6 _485\"></span>fl\u00f6d<span class=\"__6 _485\"></span>en m\u00e4ts m<span class=\"__6 _485\"></span>\u00e5nad<span class=\"__6 _485\"></span>svi<span class=\"__6 _485\"></span>s gen<span class=\"__6 _485\"></span>om att j<span class=\"__6 _485\"></span>\u00e4mf\u00f6ra s\u00e4<span class=\"__6 _485\"></span>kra<span class=\"__6 _485\"></span>d pos<span class=\"__6 _485\"></span>t mot  s\u00e4kringsinstrument.<span class=\"__6 _14a\"> </span>Det ver<span class=\"__6 _485\"></span>kli<span class=\"__6 _485\"></span>ga v\u00e4rdet p<span class=\"__6 _485\"></span>\u00e5 valutaterm<span class=\"__6 _485\"></span>ine<span class=\"__6 _485\"></span>r ber<span class=\"__6 _485\"></span>\u00e4kn<span class=\"__6 _485\"></span>as gen<span class=\"__6 _485\"></span>om e<span class=\"__6 _485\"></span>n disko<span class=\"__6 _485\"></span>ntering av sk<span class=\"__6 _485\"></span>illna<span class=\"__6 _485\"></span>den m<span class=\"__6 _485\"></span>ell<span class=\"__6 _485\"></span>an den av<span class=\"__6 _485\"></span>ta<span class=\"__6 _485\"></span>lad<span class=\"__6 _485\"></span>e termin<span class=\"__6 _485\"></span>skur<span class=\"__6 _485\"></span>sen o<span class=\"__6 _485\"></span>ch d<span class=\"__6 _485\"></span>en termi<span class=\"__6 _485\"></span>nsku<span class=\"__6 _485\"></span>rs som k<span class=\"__6 _485\"></span>an teck<span class=\"__6 _485\"></span>nas p<span class=\"__6 _485\"></span>\u00e5 bala<span class=\"__6 _485\"></span>nsd<span class=\"__6 _485\"></span>agen f\u00f6<span class=\"__6 _485\"></span>r den \u00e5ter<span class=\"__6 _485\"></span>st\u00e5e<span class=\"__6 _485\"></span>nde kontrak<span class=\"__6 _485\"></span>tsp<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>io<span class=\"__6 _485\"></span> den<span class=\"__6 _485\"></span>. Di<span class=\"__6 _485\"></span>skonterin<span class=\"__6 _485\"></span>g g\u00f6<span class=\"__6 _485\"></span>rs till ri<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>fri r\u00e4nta b<span class=\"__6 _485\"></span>ase<span class=\"__6 _485\"></span>rad p\u00e5 st<span class=\"__6 _485\"></span>atsob<span class=\"__6 _485\"></span>ligatio<span class=\"__6 _485\"></span>ner.<span class=\"__6 _14a\"> </span>S\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>nga<span class=\"__6 _485\"></span>r av net<span class=\"__6 _485\"></span>toi<span class=\"__6 _485\"></span>nves<span class=\"__6 _485\"></span>teri<span class=\"__6 _485\"></span>nga<span class=\"__6 _485\"></span>r i utl<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>et<span class=\"__6 _14a\"> </span>Der<span class=\"__6 _485\"></span>ivat so<span class=\"__6 _485\"></span>m \u00e4r avs<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>da att s\u00e4<span class=\"__6 _485\"></span>kra n<span class=\"__6 _485\"></span>ettoinves<span class=\"__6 _485\"></span>tering<span class=\"__6 _485\"></span>ar i utlan<span class=\"__6 _485\"></span>dsve<span class=\"__6 _485\"></span>rks<span class=\"__6 _485\"></span>am<span class=\"__6 _485\"></span> het red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>as till ve<span class=\"__6 _485\"></span>rkl<span class=\"__6 _485\"></span>igt v\u00e4rd<span class=\"__6 _485\"></span>e via \u00f6v<span class=\"__6 _485\"></span>rigt totalres<span class=\"__6 _485\"></span>ultat. S<span class=\"__6 _485\"></span>\u00e4k<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>sef<span class=\"__6 _485\"></span>fekti<span class=\"__6 _485\"></span>vi<span class=\"__6 _485\"></span> teten p\u00e5 s\u00e4k<span class=\"__6 _485\"></span>ring av n<span class=\"__6 _485\"></span>ettoinve<span class=\"__6 _485\"></span>sterin<span class=\"__6 _485\"></span>g i utland<span class=\"__6 _485\"></span>et m\u00e4ts k<span class=\"__6 _485\"></span>var<span class=\"__6 _485\"></span>tals<span class=\"__6 _485\"></span>vis g<span class=\"__6 _485\"></span>eno<span class=\"__6 _485\"></span>m att j\u00e4mf\u00f6<span class=\"__6 _485\"></span>ra s\u00e4k<span class=\"__6 _485\"></span>rad p<span class=\"__6 _485\"></span>ost m<span class=\"__6 _485\"></span>ot s\u00e4kr<span class=\"__6 _485\"></span>ings<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>trume<span class=\"__6 _485\"></span>n<span class=\"__6 _14a\"> </span>t<span class=\"__6 _14a\"> </span>. Per b<span class=\"__6 _485\"></span>alan<span class=\"__6 _485\"></span>sdag<span class=\"__6 _485\"></span>en up<span class=\"__6 _485\"></span>p<span class=\"__6 _485\"></span> g\u00e5r l\u00e5<span class=\"__6 _485\"></span>n i EU<span class=\"__6 _485\"></span>R som u<span class=\"__6 _485\"></span>pptagit<span class=\"__6 _485\"></span>s for att s\u00e4<span class=\"__6 _485\"></span>kra n<span class=\"__6 _485\"></span>ettoinves<span class=\"__6 _485\"></span>tering<span class=\"__6 _485\"></span>ar i utlan<span class=\"__6 _485\"></span>dsve<span class=\"__6 _485\"></span>rksa<span class=\"__6 _485\"></span>mhet till M<span class=\"__6 _485\"></span>EU<span class=\"__6 _485\"></span>R 70<span class=\"__6 _485\"></span>0 (<span class=\"__6 _485\"></span>70<span class=\"__6 _485\"></span>0)<span class=\"__6 _485\"></span>. En f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring o<span class=\"__6 _485\"></span>m tio pro<span class=\"__6 _485\"></span>cent enh<span class=\"__6 _485\"></span>eter i EU<span class=\"__6 _485\"></span>R<span class=\"__6 _485\"></span>/S<span class=\"__6 _485\"></span>EK-kurs<span class=\"__6 _485\"></span>en sku<span class=\"__6 _485\"></span>lle g<span class=\"__6 _485\"></span>e en p\u00e5ve<span class=\"__6 _485\"></span>rkan p<span class=\"__6 _485\"></span>\u00e5 \u00f6vri<span class=\"__6 _485\"></span>gt totalresul<span class=\"__6 _485\"></span>tat me<span class=\"__6 _485\"></span>d MS<span class=\"__6 _485\"></span>EK 7<span class=\"__6 _485\"></span>95 (764)<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>S\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ng av r\u00e4n<span class=\"__6 _485\"></span>teex<span class=\"__6 _485\"></span>pon<span class=\"__6 _485\"></span>eri<span class=\"__6 _485\"></span>ng<span class=\"__6 _14a\"> </span>Un<span class=\"__6 _485\"></span>der 2<span class=\"__6 _485\"></span>023 har ko<span class=\"__6 _485\"></span>nce<span class=\"__6 _485\"></span>rne<span class=\"__6 _485\"></span>n ing\u00e5t<span class=\"__6 _485\"></span>t en r\u00e4ntes<span class=\"__6 _485\"></span>wap f\u00f6r att u<span class=\"__6 _485\"></span>ppn<span class=\"__6 _485\"></span>\u00e5 \u00f6ns<span class=\"__6 _485\"></span>kad r\u00e4n<span class=\"__6 _484\"></span>tebind<span class=\"__6 _484\"></span>ning. Per<span class=\"__6 _484\"></span> 30 nov<span class=\"__6 _484\"></span>ember 2023<span class=\"__6 _484\"></span> uppgick det<span class=\"__6 _484\"></span> nominella<span class=\"__6 _484\"></span> beloppet f\u00f6r utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e r\u00e4nteswap<span class=\"__6 _485\"></span>av<span class=\"__6 _485\"></span>tal till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 5 679 (0)<span class=\"__6 _485\"></span>. R\u00e4nteswa<span class=\"__6 _485\"></span>ppe<span class=\"__6 _485\"></span>n redo<span class=\"__6 _490\"></span> vis<span class=\"__6 _485\"></span>as so<span class=\"__6 _485\"></span>m s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>g av verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde via re<span class=\"__6 _485\"></span>sultatr\u00e4<span class=\"__6 _485\"></span>knin<span class=\"__6 _485\"></span>gen<span class=\"__6 _485\"></span>. F\u00f6<span class=\"__6 _485\"></span>r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar i verk<span class=\"__6 _485\"></span>ligt v<span class=\"__6 _485\"></span>\u00e4rde p\u00e5 s<span class=\"__6 _485\"></span>wapp<span class=\"__6 _485\"></span>en red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>as i res<span class=\"__6 _485\"></span>ultatr\u00e4k<span class=\"__6 _485\"></span>ning<span class=\"__6 _485\"></span>en til<span class=\"__6 _485\"></span>lsam<span class=\"__6 _485\"></span>mans me<span class=\"__6 _485\"></span>d f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar i verk<span class=\"__6 _485\"></span>lig<span class=\"__6 _485\"></span>t v\u00e4rde p\u00e5 d<span class=\"__6 _485\"></span>en s\u00e4<span class=\"__6 _485\"></span>kra<span class=\"__6 _485\"></span>de sku<span class=\"__6 _485\"></span>lde<span class=\"__6 _485\"></span>n h\u00e4nf\u00f6r<span class=\"__6 _485\"></span>lig till de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e ris<span class=\"__6 _485\"></span>ken. V\u00e4rd<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>gen b<span class=\"__6 _485\"></span>ase<span class=\"__6 _485\"></span>ras p\u00e5 ter<span class=\"__6 _485\"></span>mins<span class=\"__6 _485\"></span>r\u00e4ntor framta<span class=\"__6 _485\"></span>gna utifr\u00e5n o<span class=\"__6 _485\"></span>bse<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>ver<span class=\"__6 _485\"></span>bara r\u00e4nteku<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>vor oc<span class=\"__6 _485\"></span>h dis<span class=\"__6 _485\"></span>konterin<span class=\"__6 _485\"></span>g av kontrakts<span class=\"__6 _485\"></span>enl<span class=\"__6 _485\"></span>iga kassafl\u00f6<span class=\"__6 _485\"></span>dena (motsvarande niv\u00e5 2)<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>Samtliga finansiella tillg\u00e5ngars och skulders verklig<span class=\"__6 _485\"></span>a v\u00e4rde<span class=\"__6 _484\"></span> \u00f6verens<span class=\"ls2_6 ws2_6\"> </span>st\u00e4mm<span class=\"__6 _485\"></span>er i al<span class=\"__6 _485\"></span>lt v\u00e4se<span class=\"__6 _485\"></span>ntligt m<span class=\"__6 _485\"></span>ed bo<span class=\"__6 _485\"></span>kf\u00f6<span class=\"__6 _485\"></span>rt v\u00e4<span class=\"__6 _485\"></span>rde. D<span class=\"__6 _485\"></span>e tillg<span class=\"__6 _485\"></span>\u00e5nga<span class=\"__6 _485\"></span>r oc<span class=\"__6 _485\"></span>h skul<span class=\"__6 _485\"></span>der som redovisas till upplupet anskaffningsv\u00e4rde har kort kvar<span class=\"__6 _485\"></span>varande  <span class=\"__6 _486\"></span>l\u00f6ptid, vilket<span class=\"__6 _484\"></span> medf\u00f6r att skillnaden mellan bok<span class=\"__6 _485\"></span>f\u00f6rt v\u00e4rde och verkligt v\u00e4rde \u00e4r o<span class=\"__6 _484\"></span>v\u00e4sentlig<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>Per bal<span class=\"__6 _485\"></span>ansd<span class=\"__6 _485\"></span>age<span class=\"__6 _485\"></span>n finn<span class=\"__6 _485\"></span>s utest\u00e5e<span class=\"__6 _485\"></span>nde ter<span class=\"__6 _485\"></span>mins<span class=\"__6 _485\"></span>kontrak<span class=\"__6 _485\"></span>t f\u00f6r kas<span class=\"__6 _485\"></span>safl<span class=\"__6 _485\"></span>\u00f6d<span class=\"__6 _485\"></span>es<span class=\"__6 _485\"></span> s\u00e4kring rappo<span class=\"__6 _485\"></span>rterade i s\u00e4kringsreser<span class=\"__6 _485\"></span>ven enligt f\u00f6ljande tabell.<span class=\"__6 _14a\"> </span>BOKF\u00d6<span class=\"__6 _485\"></span>RT OCH<span class=\"__6 _487\"></span> VERKLIG<span class=\"__6 _487\"></span>T V<span class=\"__6 _487\"></span>\u00c4RDE, SEK<span class=\"__6 _14a\"> </span>NO<span class=\"__6 _485\"></span>MIN<span class=\"__6 _485\"></span>ELL<span class=\"__6 _484\"></span>T BELOPP<span class=\"__6 _487\"></span>,<span class=\"__6 _484\"></span> SEK<span class=\"__6 _14a\"> </span>S\u00c4L<span class=\"__6 _485\"></span>J<span class=\"__6 _485\"></span>ER<span class=\"__6 _485\"></span>/K\u00d6PER<span class=\"__6 _d_5\"> </span><span class=\"lsa_6 ws9_6\">2023<span class=\"__6 _d_5\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _485\"></span>0<span class=\"__6 _490\"></span>2<span class=\"__6 _485\"></span>2 <span class=\"__6 _a8_2\"> </span></span>2023<span class=\"__6 _487\"></span> <span class=\"__6 _a8_2\"> </span><span class=\"ls8_6 ws7_6\">202<span class=\"__6 _485\"></span>2<span class=\"__6 _14a\"> </span></span></span>NO<span class=\"__6 _485\"></span>K<span class=\"__6 _485\"></span>/<span class=\"__6 _485\"></span>SEK<span class=\"__6 _513\"> </span><span class=\"ls1c_6 ws17_6\">19<span class=\"__6 _6d_4\"> </span><span class=\"ls2_6 ws2_6\">-3 <span class=\"__6 _a0_3\"> </span><span class=\"ls24_6 ws20_6\">495<span class=\"__6 _a9_2\"> </span></span>728 </span></span>G<span class=\"__6 _490\"></span>B<span class=\"__6 _485\"></span>P/<span class=\"__6 _490\"></span>S<span class=\"__6 _485\"></span>E<span class=\"__6 _490\"></span>K<span class=\"__6 _513\"> </span><span class=\"ls6_6 ws5_6\">56<span class=\"__6 _aa_2\"> </span><span class=\"ls21_6 ws1c_6\">-46<span class=\"__6 _ab_3\"> </span><span class=\"ls2_6 ws2_6\">2 270<span class=\"__6 _6b_5\"> </span>3 063<span class=\"__6 _14a\"> </span></span></span></span>DK<span class=\"__6 _485\"></span>K<span class=\"__6 _490\"></span>/SEK<span class=\"__6 _ac_2\"> </span><span class=\"ls5_6 ws4_6\">18<span class=\"__6 _497\"> </span><span class=\"ls1d_6 ws18_6\">-14<span class=\"__6 _578\"> </span><span class=\"ls3_6 ws3_6\">606<span class=\"__6 _ad_3\"> </span><span class=\"lsc_6 wsb_6\">857<span class=\"__6 _14a\"> </span></span></span></span></span>C<span class=\"__6 _485\"></span>H<span class=\"__6 _485\"></span>F/<span class=\"__6 _490\"></span>SE<span class=\"__6 _485\"></span>K<span class=\"__6 _2c_5\"> </span><span class=\"ls5_6 ws4_6\">18<span class=\"__6 _7d_3\"> </span><span class=\"ls1d_6 ws18_6\">-11<span class=\"__6 _aa_2\"> </span><span class=\"ls11_6 ws10_6\">61<span class=\"__6 _485\"></span>0<span class=\"__6 _ad_3\"> </span><span class=\"lsc_6 wsb_6\">8<span class=\"__6 _485\"></span>87<span class=\"__6 _14a\"> </span></span></span></span></span>EUR<span class=\"__6 _490\"></span>/SEK<span class=\"__6 _ae_2\"> </span><span class=\"ls1c_6 ws17_6\">319<span class=\"__6 _9b_2\"> </span><span class=\"ls25_6 ws21_6\">-2<span class=\"__6 _485\"></span>1<span class=\"__6 _485\"></span>2<span class=\"__6 _7a_3\"> </span><span class=\"ls6_6 ws5_6\">10 866<span class=\"__6 _557\"> </span></span></span></span>14 153<span class=\"__6 _14a\"> </span>PLN/SE<span class=\"__6 _484\"></span>K<span class=\"__6 _af_2\"> </span><span class=\"ls2a_6 ws27_6\">-8<span class=\"__6 _a3_3\"> </span><span class=\"ls2_6 ws2_6\">-39 <span class=\"__6 _6b_5\"> </span><span class=\"ls1b_6 ws23_6\">1<span class=\"__6 _485\"></span> 079<span class=\"__6 _a9_2\"> </span><span class=\"ls4_6 ws1e_6\">875<span class=\"__6 _14a\"> </span></span></span></span></span>USD<span class=\"__6 _484\"></span>/SEK<span class=\"__6 _5a_6\"> </span><span class=\"ls30_6 ws2e_6\">233<span class=\"__6 _523\"> </span><span class=\"ls2b_6 ws28_6\">12<span class=\"__6 _ab_3\"> </span><span class=\"ls4_6 ws1e_6\">5 758<span class=\"__6 _6f_3\"> </span><span class=\"ls1c_6 ws17_6\">7 116<span class=\"__6 _14a\"> </span></span></span></span></span>CAD<span class=\"__6 _484\"></span>/SE<span class=\"__6 _484\"></span>K<span class=\"__6 _b0_1\"> </span><span class=\"ls6_6 ws5_6\">36<span class=\"__6 _508\"> </span><span class=\"lsf_6 wse_6\">31<span class=\"__6 _b1_2\"> </span><span class=\"ls2f_6 ws2d_6\">818<span class=\"__6 _583\"> </span><span class=\"ls1c_6 ws17_6\">1 191<span class=\"__6 _14a\"> </span></span></span></span></span>J<span class=\"__6 _490\"></span>P<span class=\"__6 _490\"></span>Y/<span class=\"__6 _485\"></span>S<span class=\"__6 _b2_1\"></span>E<span class=\"__6 _490\"></span>K<span class=\"__6 _505\"> </span><span class=\"ls3a_6 ws3b_6\">24<span class=\"__6 _6d_4\"> </span><span class=\"ls13_6 ws12_6\">-3<span class=\"__6 _b1_2\"> </span><span class=\"lsb_6 wsa_6\">447<span class=\"__6 _562\"> </span><span class=\"ls1b_6 ws23_6\">69<span class=\"__6 _485\"></span>9<span class=\"__6 _14a\"> </span></span></span></span></span>H<span class=\"__6 _485\"></span>K<span class=\"__6 _485\"></span>D/<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK<span class=\"__6 _b3_1\"> </span><span class=\"ls2_6 ws2_6\">3<span class=\"__6 _5d_5\"> </span>0<span class=\"__6 _508\"> </span><span class=\"ls43_6 ws44_6\">74<span class=\"__6 _b4_1\"> </span></span>64 </span>RON/SE<span class=\"__6 _484\"></span>K<span class=\"__6 _513\"> </span><span class=\"ls2b_6 ws28_6\">12<span class=\"__6 _500\"> </span><span class=\"ls1d_6 ws18_6\">-1<span class=\"__6 _485\"></span>5<span class=\"__6 _a9_2\"> </span><span class=\"ls10_6 wsf_6\">426<span class=\"__6 _a9_2\"> </span><span class=\"lsb_6 wsa_6\">5<span class=\"__6 _485\"></span>47<span class=\"__6 _14a\"> </span></span></span></span></span>CZK<span class=\"__6 _485\"></span>/<span class=\"__6 _485\"></span>SEK<span class=\"__6 _b3_1\"> </span><span class=\"ls2_6 ws2_6\">6<span class=\"__6 _7d_3\"> </span><span class=\"ls1d_6 ws18_6\">-11<span class=\"__6 _ad_3\"> </span><span class=\"lse_6 wsd_6\">255<span class=\"__6 _a3_3\"> </span><span class=\"lsd_6 wsc_6\">3<span class=\"__6 _485\"></span>51<span class=\"__6 _14a\"> </span></span></span></span></span>H<span class=\"__6 _485\"></span>U<span class=\"__6 _490\"></span>F/S<span class=\"__6 _490\"></span>EK<span class=\"__6 _b5_1\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _b6_2\"> </span><span class=\"ls1d_6 ws18_6\">-10<span class=\"__6 _b1_2\"> </span><span class=\"ls1a_6 ws3a_6\">327<span class=\"__6 _493\"> </span><span class=\"lse_6 wsd_6\">325<span class=\"__6 _485\"></span> </span></span></span></span>AU<span class=\"__6 _485\"></span>D/<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK<span class=\"__6 _517\"> </span><span class=\"ls2_6 ws2_6\">7<span class=\"__6 _b7_2\"> </span>1<span class=\"__6 _aa_2\"> </span><span class=\"ls22_6 ws1d_6\">315<span class=\"__6 _9b_2\"> </span></span>40<span class=\"__6 _485\"></span>0 </span>CNH/SEK<span class=\"__6 _af_2\"> </span><span class=\"ls2_6 ws2_6\">9<span class=\"__6 _508\"> </span><span class=\"ls5_6 ws4_6\">18<span class=\"__6 _578\"> </span><span class=\"ls2a_6 ws27_6\">3<span class=\"__6 _485\"></span>35<span class=\"__6 _a3_3\"> </span><span class=\"ls1c_6 ws17_6\">719 </span></span></span></span>RU<span class=\"__6 _485\"></span>B/<span class=\"__6 _485\"></span>SEK<span class=\"__6 _b3_1\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _5d_5\"> </span>0<span class=\"__6 _1e_6\"> </span>0<span class=\"__6 _5d_5\"> </span>0 </span>T<span class=\"__6 _490\"></span>R<span class=\"__6 _485\"></span>Y/<span class=\"__6 _490\"></span>S<span class=\"__6 _490\"></span>E<span class=\"__6 _490\"></span>K<span class=\"__6 _b8_2\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _7d_3\"> </span><span class=\"ls1d_6 ws18_6\">-11<span class=\"__6 _504\"> </span></span>3<span class=\"__6 _b1_2\"> </span>2<span class=\"__6 _485\"></span>16 </span>MXN/SEK<span class=\"__6 _b9_1\"> </span><span class=\"ls1_6 ws1_6\">27<span class=\"__6 _a3_3\"> </span><span class=\"lsb_6 wsa_6\">-62<span class=\"__6 _485\"></span> <span class=\"__6 _9a_3\"> </span><span class=\"ls2_6 ws2_6\">1 20<span class=\"__6 _485\"></span>0<span class=\"__6 _ba_1\"> </span>1 060 </span></span></span>SEK/USD<span class=\"__6 _526\"> </span><span class=\"ls1d_6 ws18_6\">-949<span class=\"__6 _a3_3\"> </span><span class=\"ls21_6 ws1c_6\">-40<span class=\"__6 _489\"> </span><span class=\"ls3a_6 ws3b_6\">24 424<span class=\"__6 _7a_3\"> </span>25 9<span class=\"__6 _485\"></span>24<span class=\"__6 _14a\"> </span></span></span></span>SEK<span class=\"__6 _490\"></span>/EU<span class=\"__6 _485\"></span>R<span class=\"__6 _ae_2\"> </span><span class=\"ls6_6 ws5_6\">-63<span class=\"__6 _bb_1\"> </span><span class=\"ls44_6 ws45_6\">34<span class=\"__6 _bc_1\"> </span><span class=\"ls2_6 ws2_6\">2 48<span class=\"__6 _485\"></span>4<span class=\"__6 _d_5\"> </span><span class=\"ls3a_6 ws3b_6\">2<span class=\"__6 _485\"></span> 241<span class=\"__6 _14a\"> </span></span></span></span></span>Summa<span class=\"__6 _ae_2\"> </span><span class=\"ls1d_6 ws18_6\">-232<span class=\"__6 _6f_3\"> </span><span class=\"ls2_6 ws2_6\">-379 <span class=\"__6 _575\"> </span>52 79<span class=\"__6 _485\"></span>2<span class=\"__6 _9c_3\"> </span><span class=\"ls45_6 ws46_6\">61<span class=\"__6 _485\"></span> 41<span class=\"__6 _485\"></span>6<span class=\"__6 _14a\"> </span></span></span></span>L\u00f6ptidsanalys f\u00f6r s\u00e4kringsinstrument:<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _14a\"> </span>0<span class=\"__6 _490\"></span>-<span class=\"__6 _485\"></span>3 M\u00c5N<span class=\"__6 _14a\"> </span>3<span class=\"__6 _485\"></span>-<span class=\"__6 _490\"></span>6 M\u00c5N<span class=\"__6 _14a\"> </span>6<span class=\"__6 _490\"></span>-<span class=\"__6 _485\"></span>9 M\u00c5N<span class=\"__6 _14a\"> </span>9<span class=\"__6 _490\"></span>-<span class=\"__6 _485\"></span>1<span class=\"__6 _485\"></span>2 M\u00c5N<span class=\"__6 _14a\"> </span>1<span class=\"__6 _485\"></span>-<span class=\"__6 _490\"></span>4 <span class=\"__6 _490\"></span> \u00c5R<span class=\"__6 _14a\"> </span>4<span class=\"__6 _490\"></span>-<span class=\"__6 _485\"></span>8 <span class=\"__6 _490\"></span> \u00c5R<span class=\"__6 _14a\"> </span>T<span class=\"__6 _485\"></span>O<span class=\"__6 _485\"></span>TA<span class=\"__6 _490\"></span>LT NOMI<span class=\"ls2_6 ws2_6\">-<span class=\"__6 _14a\"> </span></span>N<span class=\"__6 _490\"></span>E<span class=\"__6 _490\"></span>L<span class=\"__6 _485\"></span>LT<span class=\"__6 _485\"></span> B<span class=\"__6 _485\"></span>ELO<span class=\"__6 _485\"></span>P<span class=\"__6 _485\"></span>P<span class=\"__6 _14a\"> </span>V<span class=\"__6 _484\"></span>alutater<span class=\"ls2_6 ws2_6\"> </span>mins<span class=\"__6 _485\"></span>kontrak<span class=\"__6 _485\"></span>t med s\u00e4krings<span class=\"ls2_6 ws2_6\"> </span>redo<span class=\"__6 _484\"></span>visni<span class=\"__6 _484\"></span>ng \u2013 infl<span class=\"__6 _485\"></span>\u00f6de<span class=\"__6 _485\"></span>n<span class=\"__6 _563\"> </span>11 437<span class=\"__6 _bd_1\"> </span><span class=\"ls1b_6 ws23_6\">12 42<span class=\"__6 _485\"></span>1<span class=\"__6 _be_1\"> </span><span class=\"ls30_6 ws2e_6\">2 023<span class=\"__6 _bf_2\"> </span></span></span>\u2013<span class=\"__6 _a_6\"> </span>\u2013<span class=\"__6 _567\"> </span>\u2013<span class=\"__6 _573\"> </span><span class=\"lse_6 wsd_6\">25 8<span class=\"__6 _485\"></span>81<span class=\"__6 _14a\"> </span></span>V<span class=\"__6 _484\"></span>alutater<span class=\"ls2_6 ws2_6\"> </span>mins<span class=\"__6 _485\"></span>kontrak<span class=\"__6 _485\"></span>t med s\u00e4krings<span class=\"ls2_6 ws2_6\"> </span>redo<span class=\"__6 _484\"></span>visni<span class=\"__6 _484\"></span>ng \u2013 utfl<span class=\"__6 _485\"></span>\u00f6d<span class=\"__6 _485\"></span>en<span class=\"__6 _571\"> </span><span class=\"ls3a_6 ws3b_6\">1<span class=\"__6 _485\"></span>5 0<span class=\"__6 _485\"></span>24<span class=\"__6 _c0_1\"> </span><span class=\"ls1c_6 ws17_6\">11 20<span class=\"__6 _485\"></span>8<span class=\"__6 _a6_3\"> </span><span class=\"ls6_6 ws5_6\">664<span class=\"__6 _c1_1\"> </span><span class=\"ls2b_6 ws28_6\">12<span class=\"__6 _559\"> </span></span></span></span></span>\u2013<span class=\"__6 _567\"> </span>\u2013<span class=\"__6 _492\"> </span><span class=\"ls10_6 wsf_6\">26 90<span class=\"__6 _485\"></span>8<span class=\"__6 _14a\"> </span></span>R\u00e4nt<span class=\"__6 _484\"></span>eswap \u2013 s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>g av verkligt v\u00e4rde via<span class=\"__6 _485\"></span> res<span class=\"__6 _485\"></span>ultat r\u00e4kning<span class=\"__6 _a3_3\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _c2_2\"> </span>\u2013<span class=\"__6 _c2_2\"> </span>\u2013<span class=\"__6 _c2_2\"> </span>\u2013<span class=\"__6 _a_6\"> </span>\u2013<span class=\"__6 _8f_2\"> </span><span class=\"ls11_6 ws10_6\">5 67<span class=\"__6 _485\"></span>9<span class=\"__6 _a_6\"> </span>5<span class=\"__6 _485\"></span> 67<span class=\"__6 _485\"></span>9<span class=\"__6 _14a\"> </span></span></span>S\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>g av ne<span class=\"__6 _485\"></span>tto<span class=\"__6 _485\"></span>in<span class=\"__6 _485\"></span>ve<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span><span class=\"ls2_6 ws2_6\"> </span>tering \u2013 l<span class=\"__6 _485\"></span>\u00e5n i utl\u00e4n<span class=\"__6 _485\"></span>dsk valuta<span class=\"__6 _578\"> </span><span class=\"ls2_6 ws2_6\">2 2<span class=\"__6 _485\"></span>72<span class=\"__6 _8e_3\"> </span>\u2013<span class=\"__6 _c2_2\"> </span>\u2013<span class=\"__6 _c2_2\"> </span>\u2013<span class=\"__6 _494\"> </span>\u2013<span class=\"__6 _568\"> </span><span class=\"ls11_6 ws10_6\">5<span class=\"__6 _485\"></span> 67<span class=\"__6 _485\"></span>9<span class=\"__6 _567\"> </span><span class=\"ls1c_6 ws17_6\">7 950<span class=\"__6 _14a\"> </span></span></span></span>Omr\u00e4knade till MS<span class=\"__6 _485\"></span>EK till balansdagens kurs<span class=\"__6 _14a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "2. F<span class=\"__4 _298\"></span>INANSIELLA RISKER<span class=\"__4 _300\"> </span>H&amp;M-<span class=\"__4 _299\"></span>koncernens finansie<span class=\"__4 _299\"></span>ring och hantering a<span class=\"__4 _298\"></span>v finansiella risker \u00e4r  <span class=\"__4 _301\"></span>centra<span class=\"__4 _299\"></span>lis<span class=\"__4 _299\"></span>erad ti<span class=\"__4 _299\"></span>ll konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s fina<span class=\"__4 _299\"></span>nsavd<span class=\"__4 _299\"></span>eln<span class=\"__4 _299\"></span>ing o<span class=\"__4 _299\"></span>ch b<span class=\"__4 _299\"></span>edr<span class=\"__4 _299\"></span>iv<span class=\"__4 _299\"></span>s utifr\u00e5n e<span class=\"__4 _299\"></span>n av styrelsen fastst\u00e4lld finanspo<span class=\"__4 _299\"></span>licy<span class=\"__4 _298\"></span>. Finanspolicyn fastst\u00e4ller ramverk,  <span class=\"__4 _301\"></span>riktlinjer<span class=\"__4 _298\"></span>, manda<span class=\"__4 _298\"></span>t och ansvar f\u00f6r \u00f6v<span class=\"__4 _298\"></span>er<span class=\"__4 _299\"></span>vakning, rapp<span class=\"__4 _299\"></span>ortering och hante<span class=\"ls1_4 ws1_4\"> </span>ring av fi<span class=\"__4 _299\"></span>nan<span class=\"__4 _299\"></span>sie<span class=\"__4 _299\"></span>lla fr\u00e5<span class=\"__4 _299\"></span>gor. Group treas<span class=\"__4 _299\"></span>urer s<span class=\"__4 _299\"></span>ka m\u00e5n<span class=\"__4 _299\"></span>atlige<span class=\"__4 _299\"></span>n rap<span class=\"__4 _299\"></span>po<span class=\"__4 _299\"></span>rtera koncernens lik<span class=\"__4 _299\"></span>viditet, finansieringsbeh<span class=\"__4 _299\"></span>ov och finansiella risker till CFO. H&amp;M-koncernens r<span class=\"__4 _298\"></span>edovisningsprinci<span class=\"__4 _298\"></span>per f\u00f6r<span class=\"__4 _298\"></span> finansiell<span class=\"__4 _298\"></span>a inst<span class=\"__4 _298\"></span>rument,<span class=\"__4 _298\"></span> ink<span class=\"__4 _299\"></span>lus<span class=\"__4 _299\"></span>ive d<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>vat, b<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>kr<span class=\"__4 _299\"></span>ivs i n<span class=\"__4 _299\"></span>ot 24<span class=\"__4 _300\"> </span>.<span class=\"__4 _300\"> </span>H&amp;M-koncernen \u00e4r<span class=\"__4 _298\"></span> genom sin<span class=\"__4 _298\"></span> verksamhe<span class=\"__4 _298\"></span>t e<span class=\"__4 _298\"></span>xponerad<span class=\"__4 _298\"></span> f\u00f6r<span class=\"__4 _298\"></span> risk<span class=\"__4 _298\"></span>er i  <span class=\"__4 _301\"></span>finansiella instrument s\u00e5 som likv<span class=\"__4 _299\"></span>ida medel<span class=\"__4 _299\"></span>, kortfristiga placeringar<span class=\"__4 _298\"></span>, kundf<span class=\"__4 _298\"></span>ordri<span class=\"__4 _298\"></span>ngar<span class=\"__4 _297\"></span>, leveran<span class=\"__4 _298\"></span>t<span class=\"__4 _298\"></span>\u00f6rsskulder och l\u00e5<span class=\"__4 _298\"></span>n. H&amp;M-koncernen genom<span class=\"__4 _298\"></span>f\u00f6r<span class=\"__4 _298\"></span> oc<span class=\"__4 _299\"></span>ks\u00e5 tran<span class=\"__4 _299\"></span>sak<span class=\"__4 _299\"></span>tio<span class=\"__4 _299\"></span>ner m<span class=\"__4 _299\"></span>ed va<span class=\"__4 _299\"></span>lutad<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>vat i sy<span class=\"__4 _299\"></span>f<span class=\"__4 _299\"></span>te att hantera va<span class=\"__4 _299\"></span>lutari<span class=\"__4 _299\"></span>sker som u<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>st\u00e5r i kon<span class=\"__4 _299\"></span>cer<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>ns ver<span class=\"__4 _299\"></span>ksam<span class=\"__4 _299\"></span>het<span class=\"__4 _299\"></span>. Ris<span class=\"__4 _299\"></span>ker relatera<span class=\"__4 _299\"></span>de till d<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>sa i<span class=\"__4 _299\"></span>nstru<span class=\"__4 _299\"></span>me<span class=\"__4 _299\"></span>nt \u00e4r fr\u00e4ms<span class=\"__4 _299\"></span>t: <span class=\"__4 _306\"></span>\u2014<span class=\"__4 _307\"> </span>R\u00e4nteris<span class=\"__4 _299\"></span>ker avs<span class=\"__4 _299\"></span>ee<span class=\"__4 _299\"></span>nde s<span class=\"__4 _299\"></span>kul<span class=\"__4 _299\"></span>der ti<span class=\"__4 _299\"></span>ll k<span class=\"__4 _299\"></span>reditin<span class=\"__4 _299\"></span>stitut<span class=\"__4 _299\"></span>, lik<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>da me<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>l och kortfristiga placeringar<span class=\"__4 _297\"></span>. <span class=\"__4 _306\"></span>\u2014<span class=\"__4 _307\"> </span><span class=\"ls3_4 ws3_4\">V<span class=\"__4 _298\"></span>alutarisker a<span class=\"__4 _298\"></span>vseend<span class=\"__4 _299\"></span>e fl\u00f6den samt finansiella tillg\u00e5ngar <span class=\"ls1_4 ws1_4\"> </span></span>i utl\u00e4n<span class=\"__4 _299\"></span>dsk<span class=\"__4 _299\"></span>a valutor.  <span class=\"__4 _306\"></span>\u2014<span class=\"__4 _307\"> </span><span class=\"ls3_4 ws3_4\">Kreditrisker och Motpartsrisker h\u00e4nf\u00f6rliga till finansiella tillg\u00e5ngar </span>och deriva<span class=\"__4 _298\"></span>tposit<span class=\"__4 _298\"></span>ioner<span class=\"__4 _297\"></span>. <span class=\"__4 _306\"></span>\u2014<span class=\"__4 _307\"> </span><span class=\"ls9_4 ws6_4\">Likvidit<span class=\"__4 _298\"></span>e<span class=\"__4 _298\"></span>tsr<span class=\"__4 _298\"></span>isk och<span class=\"__4 _298\"></span> Fina<span class=\"__4 _298\"></span>nsier<span class=\"__4 _298\"></span>ingsri<span class=\"__4 _298\"></span>sk a<span class=\"__4 _298\"></span>vseende<span class=\"__4 _298\"></span> likvidi<span class=\"__4 _298\"></span>t<span class=\"__4 _298\"></span>et<span class=\"__4 _298\"></span> </span>oc<span class=\"__4 _299\"></span>h  <span class=\"__4 _301\"></span>kas<span class=\"__4 _299\"></span>safl<span class=\"__4 _299\"></span>\u00f6d<span class=\"__4 _299\"></span>e samt fi<span class=\"__4 _299\"></span>nan<span class=\"__4 _299\"></span>sie<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>g och refi<span class=\"__4 _299\"></span>nan<span class=\"__4 _299\"></span>sie<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>g  av k<span class=\"__4 _298\"></span>oncernens<span class=\"__4 _298\"></span>  <span class=\"__4 _301\"></span>kapita<span class=\"__4 _298\"></span>lbehov<span class=\"__4 _300\"> <span class=\"__4 _300\"> </span></span>R\u00e4n<span class=\"__4 _299\"></span>teri<span class=\"__4 _299\"></span>sk<span class=\"__4 _300\"> </span>R\u00e4nteris<span class=\"__4 _299\"></span>k \u00e4r ri<span class=\"__4 _299\"></span>sken at<span class=\"__4 _299\"></span>t f\u00f6r\u00e4n<span class=\"__4 _299\"></span>drin<span class=\"__4 _299\"></span>gar i r\u00e4<span class=\"__4 _299\"></span>nteniv\u00e5n s<span class=\"__4 _299\"></span>ka p<span class=\"__4 _299\"></span>\u00e5verk<span class=\"__4 _299\"></span>a resul<span class=\"__4 _299\"></span>tatet oc<span class=\"__4 _299\"></span>h verk<span class=\"__4 _299\"></span>ligt v<span class=\"__4 _299\"></span>\u00e4rde av til<span class=\"__4 _299\"></span>lg\u00e5n<span class=\"__4 _299\"></span>gar o<span class=\"__4 _299\"></span>ch s<span class=\"__4 _299\"></span>kuld<span class=\"__4 _299\"></span>er n<span class=\"__4 _299\"></span>egati<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>t. H&amp;<span class=\"__4 _299\"></span>M<span class=\"__4 _299\"></span>-kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>ns expon<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>ng mot ri<span class=\"__4 _299\"></span>sker f\u00f6r f\u00f6<span class=\"__4 _299\"></span>r\u00e4nd<span class=\"__4 _299\"></span>ring av r<span class=\"__4 _299\"></span>\u00e4ntesats<span class=\"__4 _299\"></span>er h\u00e4nf\u00f6<span class=\"__4 _299\"></span>r sig ti<span class=\"__4 _299\"></span>ll lik<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>ida medel<span class=\"__4 _299\"></span>, kortfristiga placeringar samt skulder till kreditinstitut<span class=\"__4 _298\"></span> och finan<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span>siell leasing<span class=\"__4 _299\"></span>. Den ursprungliga l\u00f6<span class=\"__4 _299\"></span>ptiden p\u00e5 placeringarna \u00e4r som l\u00e4ngst p\u00e5 tre m\u00e5na<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r pe<span class=\"__4 _299\"></span>r bok<span class=\"__4 _299\"></span>slut<span class=\"__4 _299\"></span>sda<span class=\"__4 _299\"></span>gen<span class=\"__4 _299\"></span>. Ko<span class=\"__4 _299\"></span>nce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>ns li<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>vid<span class=\"__4 _299\"></span>a me<span class=\"__4 _299\"></span>del o<span class=\"__4 _299\"></span>ch kor<span class=\"__4 _299\"></span>t fristi<span class=\"__4 _299\"></span>ga pl<span class=\"__4 _299\"></span>ac<span class=\"__4 _299\"></span>erin<span class=\"__4 _299\"></span>gar u<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>gic<span class=\"__4 _299\"></span>k p\u00e5 bal<span class=\"__4 _299\"></span>ans<span class=\"__4 _299\"></span>dag<span class=\"__4 _299\"></span>en till M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 26 398 (<span class=\"__4 _299\"></span>2<span class=\"__4 _299\"></span>1 707<span class=\"__4 _299\"></span>). L\u00e5n s<span class=\"__4 _299\"></span>amt le<span class=\"__4 _299\"></span>asi<span class=\"__4 _299\"></span>ng p<span class=\"__4 _299\"></span>er bal<span class=\"__4 _299\"></span>ans<span class=\"__4 _299\"></span>dag<span class=\"__4 _299\"></span>en up<span class=\"__4 _299\"></span>pg<span class=\"__4 _299\"></span>ick ti<span class=\"__4 _299\"></span>ll M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 7<span class=\"__4 _299\"></span>7 970 (<span class=\"__4 _299\"></span>7<span class=\"__4 _299\"></span>2 635)<span class=\"__4 _299\"></span>. En r\u00e4nteh\u00f6j<span class=\"__4 _299\"></span>ning m<span class=\"__4 _299\"></span>ed 1 p<span class=\"__4 _299\"></span>roc<span class=\"__4 _299\"></span>entenh<span class=\"__4 _299\"></span>et p\u00e5 de<span class=\"__4 _299\"></span>ss<span class=\"__4 _299\"></span>a be<span class=\"__4 _299\"></span>lop<span class=\"__4 _299\"></span>p sku<span class=\"__4 _299\"></span>lle i<span class=\"__4 _299\"></span>nne<span class=\"__4 _299\"></span>b\u00e4ra en \u00f6k<span class=\"__4 _299\"></span>ad r\u00e4nteint\u00e4k<span class=\"__4 _299\"></span>t me<span class=\"__4 _299\"></span>d M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 264 (<span class=\"__4 _299\"></span>2<span class=\"__4 _299\"></span>22<span class=\"__4 _299\"></span>) p\u00e5 l<span class=\"__4 _299\"></span>ik<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>da me<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>l oc<span class=\"__4 _299\"></span>h kort fristi<span class=\"__4 _299\"></span>ga pl<span class=\"__4 _299\"></span>ac<span class=\"__4 _299\"></span>erin<span class=\"__4 _299\"></span>gar s<span class=\"__4 _299\"></span>amt en \u00f6<span class=\"__4 _299\"></span>kad r\u00e4<span class=\"__4 _299\"></span>ntekostnad p<span class=\"__4 _299\"></span>\u00e5 M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 68<span class=\"__4 _299\"></span>5 (5<span class=\"__4 _299\"></span>4<span class=\"__4 _299\"></span>4) p\u00e5 exter<span class=\"__4 _299\"></span>n upp<span class=\"__4 _299\"></span>l\u00e5ni<span class=\"__4 _299\"></span>ng oc<span class=\"__4 _299\"></span>h le<span class=\"__4 _299\"></span>asin<span class=\"__4 _299\"></span>g. En m<span class=\"__4 _299\"></span>otsva<span class=\"__4 _299\"></span>rand<span class=\"__4 _299\"></span>e r\u00e4ntes\u00e4<span class=\"__4 _299\"></span>nk<span class=\"__4 _299\"></span>ning s<span class=\"__4 _299\"></span>kull<span class=\"__4 _299\"></span>e me<span class=\"__4 _299\"></span>df\u00f6ra en m<span class=\"__4 _299\"></span>ins<span class=\"__4 _299\"></span>kad r<span class=\"__4 _299\"></span>\u00e4nteint\u00e4kt m<span class=\"__4 _299\"></span>ed s<span class=\"__4 _299\"></span>amm<span class=\"__4 _299\"></span>a be<span class=\"__4 _299\"></span>lop<span class=\"__4 _299\"></span>p sa<span class=\"__4 _299\"></span>mt mins<span class=\"__4 _299\"></span>kad  <span class=\"__4 _301\"></span>r\u00e4ntekostna<span class=\"__4 _299\"></span>d f\u00f6r det s<span class=\"__4 _299\"></span>om h\u00e4nf\u00f6<span class=\"__4 _299\"></span>r sig ti<span class=\"__4 _299\"></span>ll sku<span class=\"__4 _299\"></span>lde<span class=\"__4 _299\"></span>r till k<span class=\"__4 _299\"></span>redi<span class=\"__4 _299\"></span>tinstitut o<span class=\"__4 _299\"></span>ch  <span class=\"__4 _301\"></span>leas<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>. \u00c4<span class=\"__4 _299\"></span>ndr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar i r\u00e4nteni<span class=\"__4 _299\"></span>v\u00e5 f\u00f6r<span class=\"__4 _299\"></span>v\u00e4<span class=\"__4 _299\"></span>ntas ge b<span class=\"__4 _299\"></span>egr<span class=\"__4 _299\"></span>\u00e4ns<span class=\"__4 _299\"></span>ade ef<span class=\"__4 _299\"></span>fek<span class=\"__4 _299\"></span>ter p\u00e5 d<span class=\"__4 _299\"></span>et bokf\u00f6rda<span class=\"__4 _298\"></span> v\u00e4r<span class=\"__4 _298\"></span>det a<span class=\"__4 _298\"></span>v k<span class=\"__4 _298\"></span>oncernens r<span class=\"__4 _298\"></span>\u00e4nt<span class=\"__4 _298\"></span>eb\u00e4r<span class=\"__4 _298\"></span>ande sku<span class=\"__4 _298\"></span>lder<span class=\"__4 _300\"> </span><span class=\"__4 _298\"></span>.<span class=\"__4 _300\"> </span>Bakgr<span class=\"__4 _298\"></span>unden \u00e4r<span class=\"__4 _298\"></span> att sku<span class=\"__4 _299\"></span>ld<span class=\"__4 _299\"></span>er till k<span class=\"__4 _299\"></span>red<span class=\"__4 _299\"></span>itinstitut a<span class=\"__4 _299\"></span>nting<span class=\"__4 _299\"></span>en v\u00e4rd<span class=\"__4 _299\"></span>eras ti<span class=\"__4 _299\"></span>ll upp<span class=\"__4 _299\"></span>lup<span class=\"__4 _299\"></span>et ans<span class=\"__4 _299\"></span>kaf<span class=\"__4 _299\"></span>f ningsv\u00e4rde eller s\u00e4kras med r\u00e4nteswappar<span class=\"__4 _297\"></span>.<span class=\"__4 _300\"> </span>Koncernens e<span class=\"__4 _298\"></span>xponerin<span class=\"__4 _298\"></span>g til<span class=\"__4 _298\"></span>l r<span class=\"__4 _298\"></span>ef<span class=\"__4 _298\"></span>ormeringen a<span class=\"__4 _298\"></span>v in<span class=\"__4 _298\"></span>ter<span class=\"__4 _298\"></span>bankr\u00e4n<span class=\"__4 _298\"></span>tor<span class=\"__4 _298\"></span> (IBOR<span class=\"__4 _299\"></span>) \u00e4r be<span class=\"__4 _299\"></span>gr\u00e4n<span class=\"__4 _299\"></span>sa<span class=\"__4 _299\"></span>d. Per 3<span class=\"__4 _299\"></span>0 nove<span class=\"__4 _299\"></span>mb<span class=\"__4 _299\"></span>er 20<span class=\"__4 _299\"></span>23 f\u00f6rel<span class=\"__4 _299\"></span>igg<span class=\"__4 _299\"></span>er in<span class=\"__4 _299\"></span>ga utny<span class=\"__4 _299\"></span>ttja<span class=\"__4 _299\"></span>de k<span class=\"__4 _299\"></span>redit faci<span class=\"__4 _299\"></span>liteter som refere<span class=\"__4 _299\"></span>rar till I<span class=\"__4 _299\"></span>B<span class=\"__4 _299\"></span>OR<span class=\"__4 _299\"></span>. V<span class=\"__4 _298\"></span>alutaris<span class=\"__4 _299\"></span>k Fluk<span class=\"__4 _299\"></span>tuatio<span class=\"__4 _299\"></span>ner i v<span class=\"__4 _299\"></span>alutaku<span class=\"__4 _299\"></span>rs<span class=\"__4 _299\"></span>er me<span class=\"__4 _299\"></span>df\u00f6r e<span class=\"__4 _299\"></span>n ris<span class=\"__4 _299\"></span>k att d<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>sa f\u00e5r e<span class=\"__4 _299\"></span>n ne<span class=\"__4 _299\"></span>gativ inverkan p\u00e5 bolagets finansiella st\u00e4llning, l\u00f6nsamhet och kass<span class=\"__4 _299\"></span>afl\u00f6de. H&amp;M-koncernen p\u00e5<span class=\"__4 _298\"></span>verkas<span class=\"__4 _298\"></span> av<span class=\"__4 _298\"></span> fluktua<span class=\"__4 _298\"></span>tioner i<span class=\"__4 _298\"></span> valu<span class=\"__4 _298\"></span>taku<span class=\"__4 _298\"></span>rser genom t<span class=\"__4 _298\"></span>rans<span class=\"ls1_4 ws1_4\"> </span>aktionse<span class=\"__4 _298\"></span>xponeri<span class=\"__4 _298\"></span>ng och om<span class=\"__4 _298\"></span>r\u00e4kningse<span class=\"__4 _298\"></span>xponeri<span class=\"__4 _298\"></span>ng. T<span class=\"__4 _297\"></span>ransa<span class=\"__4 _298\"></span>ktionse<span class=\"__4 _298\"></span>xponerin<span class=\"__4 _298\"></span>g upp<span class=\"__4 _299\"></span>komm<span class=\"__4 _299\"></span>er ge<span class=\"__4 _299\"></span>no<span class=\"__4 _299\"></span>m att f\u00f6r<span class=\"__4 _299\"></span>s\u00e4lj<span class=\"__4 _299\"></span>ning o<span class=\"__4 _299\"></span>ch i<span class=\"__4 _299\"></span>nk\u00f6p ske<span class=\"__4 _299\"></span>r i valutor s<span class=\"__4 _299\"></span>om s<span class=\"__4 _299\"></span>ki<span class=\"__4 _299\"></span>ljer sig fr\u00e5n respektive bolags funktionella valuta. Den funktionella valutan \u00e4r i de flesta fall <span class=\"__4 _298\"></span>valutan i de<span class=\"__4 _298\"></span>t land d\u00e4r f<span class=\"__4 _298\"></span>\u00f6retage<span class=\"__4 _298\"></span>t \u00e4r bel\u00e4get. Omr\u00e4knings<span class=\"__4 _299\"></span> exponering uppst\u00e5r vid omr\u00e4kning av dotterbolags resulta<span class=\"__4 _298\"></span>t, tillg\u00e5ngar<span class=\"__4 _298\"></span>, skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r oc<span class=\"__4 _299\"></span>h eget k<span class=\"__4 _299\"></span>apita<span class=\"__4 _299\"></span>l till konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s redo<span class=\"__4 _299\"></span>vis<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gsva<span class=\"__4 _299\"></span>luta S<span class=\"__4 _299\"></span>EK<span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>V<span class=\"__4 _298\"></span>alut<span class=\"__4 _298\"></span>aexponering i<span class=\"__4 _298\"></span> finansiella instrumen<span class=\"__4 _298\"></span>t<span class=\"__4 _300\"> </span>H&amp;M-<span class=\"__4 _299\"></span>koncernens valutarisk i finansiella instrument \u00e4r fr\u00e4mst r<span class=\"__4 _298\"></span>elat<span class=\"__4 _298\"></span>erad till<span class=\"__4 _298\"></span> finansiella<span class=\"__4 _298\"></span> placeringar<span class=\"__4 _297\"></span>, lever<span class=\"__4 _298\"></span>ant<span class=\"__4 _298\"></span>\u00f6rsskulder<span class=\"__4 _298\"></span> och deriva<span class=\"__4 _298\"></span>t. Koncernens<span class=\"__4 _298\"></span> leverant<span class=\"__4 _298\"></span>\u00f6rsskulde<span class=\"__4 _299\"></span>r i utl\u00e4ndska valut<span class=\"__4 _298\"></span>or handhas huvudsak<span class=\"__4 _299\"></span>ligen i Sverige oc<span class=\"__4 _299\"></span>h \u00e4r till st\u00f6r<span class=\"__4 _299\"></span>sta d<span class=\"__4 _299\"></span>ele<span class=\"__4 _299\"></span>n kurs<span class=\"__4 _299\"></span>s\u00e4<span class=\"__4 _299\"></span>kra<span class=\"__4 _299\"></span>de m<span class=\"__4 _299\"></span>ed term<span class=\"__4 _299\"></span>ins<span class=\"__4 _299\"></span>kontrak<span class=\"__4 _299\"></span>t<span class=\"__4 _300\"> </span>. M<span class=\"__4 _299\"></span>ot bak grun<span class=\"__4 _299\"></span>d av ovans<span class=\"__4 _299\"></span>t\u00e5en<span class=\"__4 _299\"></span>de s<span class=\"__4 _299\"></span>kull<span class=\"__4 _299\"></span>e en f\u00f6r\u00e4<span class=\"__4 _299\"></span>ndr<span class=\"__4 _299\"></span>ing av d<span class=\"__4 _299\"></span>en sve<span class=\"__4 _299\"></span>ns<span class=\"__4 _299\"></span>ka kro<span class=\"__4 _299\"></span>nans v\u00e4rde med 10 procent i f<span class=\"__4 _298\"></span>\u00f6rh\u00e5llande till andra valut<span class=\"__4 _298\"></span>or ge en obetydlig mom<span class=\"__4 _299\"></span>entan re<span class=\"__4 _299\"></span>sultatef<span class=\"__4 _299\"></span>fek<span class=\"__4 _299\"></span>t relaterad ti<span class=\"__4 _299\"></span>ll inn<span class=\"__4 _299\"></span>ehav av fi<span class=\"__4 _299\"></span>nans<span class=\"__4 _299\"></span>iel<span class=\"__4 _299\"></span>la ins<span class=\"__4 _299\"></span>trum<span class=\"__4 _299\"></span>ent pe<span class=\"__4 _299\"></span>r bala<span class=\"__4 _299\"></span>nsd<span class=\"__4 _299\"></span>age<span class=\"__4 _299\"></span>n. S<span class=\"__4 _299\"></span>\u00e4k<span class=\"__4 _299\"></span>ring<span class=\"__4 _299\"></span>sre<span class=\"__4 _299\"></span>ser<span class=\"__4 _302\"></span>ven i eg<span class=\"__4 _299\"></span>et kapi<span class=\"__4 _299\"></span>tal sku<span class=\"__4 _299\"></span>lle v<span class=\"__4 _299\"></span>id en f\u00f6<span class=\"__4 _299\"></span>rst\u00e4<span class=\"__4 _299\"></span>rk ning av d<span class=\"__4 _299\"></span>en sv<span class=\"__4 _299\"></span>ens<span class=\"__4 _299\"></span>ka k<span class=\"__4 _299\"></span>ronan m<span class=\"__4 _299\"></span>ed 1<span class=\"__4 _299\"></span>0 pro<span class=\"__4 _299\"></span>cent p<span class=\"__4 _299\"></span>\u00e5verk<span class=\"__4 _299\"></span>as po<span class=\"__4 _299\"></span>siti<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>t me<span class=\"__4 _299\"></span>d cirk<span class=\"__4 _299\"></span>a M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 80 (<span class=\"__4 _299\"></span>542<span class=\"__4 _299\"></span>) f\u00f6re b<span class=\"__4 _299\"></span>eak<span class=\"__4 _299\"></span>tand<span class=\"__4 _299\"></span>e av skat<span class=\"__4 _299\"></span>teef<span class=\"__4 _299\"></span>fekt<span class=\"__4 _299\"></span>, varav M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 8<span class=\"__4 _299\"></span>12 (1 207<span class=\"__4 _299\"></span>) avse<span class=\"__4 _299\"></span>r EU<span class=\"__4 _299\"></span>R oc<span class=\"__4 _299\"></span>h M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK -1 80<span class=\"__4 _299\"></span>0 (-1 892<span class=\"__4 _299\"></span>) avs<span class=\"__4 _299\"></span>er U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D. Kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>ns ex<span class=\"__4 _298\"></span>ponering a<span class=\"__4 _298\"></span>vseende ut<span class=\"__4 _298\"></span>est\u00e5ende<span class=\"__4 _298\"></span> derivat<span class=\"__4 _298\"></span>inst<span class=\"__4 _298\"></span>rument<span class=\"__4 _298\"></span> redo<span class=\"__4 _298\"></span>visas i no<span class=\"__4 _298\"></span>t 2<span class=\"__4 _298\"></span>4.<span class=\"__4 _300\"> </span>\u00c5ret<span class=\"__4 _298\"></span>s r<span class=\"__4 _298\"></span>\u00f6relser<span class=\"__4 _298\"></span>esulta<span class=\"__4 _298\"></span>t i<span class=\"__4 _298\"></span> koncernen<span class=\"__4 _298\"></span> har p\u00e5<span class=\"__4 _298\"></span>verka<span class=\"__4 _298\"></span>ts<span class=\"__4 _298\"></span> av v<span class=\"__4 _298\"></span>alut<span class=\"__4 _298\"></span>akursdiff<span class=\"__4 _298\"></span>eren<span class=\"ls1_4 ws1_4\"> </span>ser av<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>end<span class=\"__4 _299\"></span>e var<span class=\"__4 _299\"></span>ufl<span class=\"__4 _299\"></span>\u00f6de<span class=\"__4 _299\"></span>n me<span class=\"__4 _299\"></span>d M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK -168 (14<span class=\"__4 _299\"></span>3)<span class=\"__4 _299\"></span>. T<span class=\"__4 _297\"></span>ransaktionsexponering i<span class=\"__4 _298\"></span> k<span class=\"__4 _298\"></span>ommersiella fl\u00f6den Betalningsfl\u00f6<span class=\"__4 _299\"></span>den i form av<span class=\"__4 _298\"></span> kund  respe<span class=\"__4 _299\"></span>ktive leverant<span class=\"__4 _298\"></span>\u00f6rsbetalningar i utl\u00e4n<span class=\"__4 _299\"></span>dsk<span class=\"__4 _299\"></span>a valutor o<span class=\"__4 _299\"></span>rs<span class=\"__4 _299\"></span>akar v<span class=\"__4 _299\"></span>aluta<span class=\"__4 _299\"></span>expon<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>ng f\u00f6r kon<span class=\"__4 _299\"></span>cer<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>n. I sy<span class=\"__4 _299\"></span>f<span class=\"__4 _299\"></span>te att han<span class=\"__4 _298\"></span>tera valu<span class=\"__4 _298\"></span>tarisken avseende f\u00f6r\u00e4ndringar i valutak<span class=\"__4 _298\"></span>urser s\u00e4krar koncernen valutakurserna inom ramen f\u00f6r finanspolicyn<span class=\"__4 _299\"></span>. V<span class=\"__4 _298\"></span>alutarisk ex<span class=\"__4 _298\"></span>poneringen han<span class=\"__4 _298\"></span>t<span class=\"__4 _298\"></span>eras cen<span class=\"__4 _298\"></span>tra<span class=\"__4 _298\"></span>lt. E<span class=\"__4 _298\"></span>n st<span class=\"__4 _298\"></span>or andel<span class=\"__4 _298\"></span> av<span class=\"__4 _298\"></span> koncernens<span class=\"__4 _298\"></span> f\u00f6rs\u00e4lj<span class=\"__4 _298\"></span>ning sker i EU<span class=\"__4 _299\"></span>R o<span class=\"__4 _299\"></span>ch kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>ns me<span class=\"__4 _299\"></span>st b<span class=\"__4 _299\"></span>etyde<span class=\"__4 _299\"></span>ls<span class=\"__4 _299\"></span>efull<span class=\"__4 _299\"></span>a ink\u00f6p<span class=\"__4 _299\"></span>sval<span class=\"__4 _299\"></span>utor \u00e4r U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D oc<span class=\"__4 _299\"></span>h EU<span class=\"__4 _299\"></span>R<span class=\"__4 _299\"></span>. F\u00f6r<span class=\"__4 _299\"></span>\u00e4ndr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar av U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D-<span class=\"__4 _299\"></span>kur<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>n gentem<span class=\"__4 _299\"></span>ot EU<span class=\"__4 _299\"></span>R utg\u00f6r d<span class=\"__4 _299\"></span>en en<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>ilt st\u00f6rs<span class=\"__4 _298\"></span>ta t<span class=\"__4 _298\"></span>ransakt<span class=\"__4 _298\"></span>ionse<span class=\"__4 _298\"></span>xponeringen inom<span class=\"__4 _298\"></span> koncernen.<span class=\"__4 _298\"></span> Uppskattad r<span class=\"__4 _298\"></span>\u00f6rel<span class=\"__4 _298\"></span>se<span class=\"ls1_4 ws1_4\"> </span>betin<span class=\"__4 _299\"></span>gad tran<span class=\"__4 _299\"></span>sak<span class=\"__4 _299\"></span>tio<span class=\"__4 _299\"></span>nsexp<span class=\"__4 _299\"></span>one<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>g f\u00f6r konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s vik<span class=\"__4 _299\"></span>tiga<span class=\"__4 _299\"></span>ste valutor framg<span class=\"__4 _299\"></span>\u00e5r i tab<span class=\"__4 _299\"></span>ell<span class=\"__4 _299\"></span>en n<span class=\"__4 _299\"></span>eda<span class=\"__4 _299\"></span>n. S<span class=\"__4 _299\"></span>om et<span class=\"__4 _299\"></span>t exempe<span class=\"__4 _299\"></span>l \u00e4r net<span class=\"__4 _299\"></span>totransak<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>sexp<span class=\"__4 _299\"></span>o<span class=\"__4 _299\"></span> ner<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en f\u00f6r in<span class=\"__4 _299\"></span>g\u00e5e<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>e och u<span class=\"__4 _299\"></span>tg\u00e5en<span class=\"__4 _299\"></span>de b<span class=\"__4 _299\"></span>etalnin<span class=\"__4 _299\"></span>gar i U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D ett u<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>ers<span class=\"__4 _299\"></span>kott. En f\u00f6rst\u00e4<span class=\"__4 _299\"></span>rk<span class=\"__4 _299\"></span>ning av U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D val<span class=\"__4 _299\"></span>utakur<span class=\"__4 _299\"></span>s ge<span class=\"__4 _299\"></span>ntemot alla \u00f6v<span class=\"__4 _299\"></span>ri<span class=\"__4 _299\"></span>ga valu<span class=\"__4 _299\"></span>tor me<span class=\"__4 _299\"></span>d 10 proc<span class=\"__4 _299\"></span>ent s<span class=\"__4 _299\"></span>kull<span class=\"__4 _299\"></span>e f\u00e5 en ne<span class=\"__4 _299\"></span>gativ p<span class=\"__4 _299\"></span>\u00e5verk<span class=\"__4 _299\"></span>an p\u00e5 ka<span class=\"__4 _299\"></span>ss<span class=\"__4 _299\"></span>afl\u00f6<span class=\"__4 _299\"></span>de o<span class=\"__4 _299\"></span>ch r\u00f6<span class=\"__4 _299\"></span>rels<span class=\"__4 _299\"></span>eres<span class=\"__4 _299\"></span>ultat me<span class=\"__4 _299\"></span>d M<span class=\"__4 _299\"></span>SEK 5 4<span class=\"__4 _299\"></span>0<span class=\"__4 _299\"></span>2 (6 325) och e<span class=\"__4 _299\"></span>n f\u00f6rs<span class=\"__4 _299\"></span>vagni<span class=\"__4 _299\"></span>ng s<span class=\"__4 _299\"></span>kulle g<span class=\"__4 _299\"></span>e en p<span class=\"__4 _299\"></span>os<span class=\"__4 _299\"></span>itiv ef<span class=\"__4 _299\"></span>fek<span class=\"__4 _299\"></span>t om M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 5 4<span class=\"__4 _299\"></span>02 (6 325). A<span class=\"__4 _299\"></span>nal<span class=\"__4 _299\"></span>yse<span class=\"__4 _299\"></span>n \u00e4r ba<span class=\"__4 _299\"></span>sera<span class=\"__4 _299\"></span>d p\u00e5 anta<span class=\"__4 _299\"></span>gand<span class=\"__4 _299\"></span>et att in<span class=\"__4 _299\"></span>ga valutafl\u00f6den har s\u00e4krats och \u00e4r gjord f<span class=\"__4 _298\"></span>\u00f6re motverkande prisjusteringar och andra liknande \u00e5tg\u00e4rder<span class=\"__4 _297\"></span>.<span class=\"__4 _300\"> </span> Konce<span class=\"__4 _299\"></span>rnen har \u00e4ven t<span class=\"__4 _298\"></span>ransaktionsexpone<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span>ring mot e<span class=\"__4 _298\"></span>tt stort antal mindr<span class=\"__4 _298\"></span>e valut<span class=\"__4 _298\"></span>or som tillsammans summerar till raden \u201d\u00d6vriga\u201d<span class=\"__4 _298\"></span>.<span class=\"__4 _300\"> </span>VA<span class=\"__4 _b_3\"></span>L<span class=\"__4 _299\"></span>U<span class=\"__4 _b_3\"></span>TA<span class=\"__4 _c_4\"> </span><span class=\"ls19_4 ws14_4\">2023<span class=\"__4 _d_3\"> </span><span class=\"ls1a_4 ws15_4\">2022<span class=\"__4 _300\"> </span></span></span>EUR<span class=\"__4 _e_4\"> </span><span class=\"ls1c_4 ws16_4\">26 752<span class=\"__4 _f_3\"> </span><span class=\"lsc_4 ws9_4\">28 257<span class=\"__4 _300\"> </span></span></span>GBP<span class=\"__4 _308\"> </span><span class=\"ls1_4 ws1_4\">6 84<span class=\"__4 _299\"></span>8<span class=\"__4 _309\"> </span><span class=\"ls1e_4 ws18_4\">6 7<span class=\"__4 _299\"></span>94<span class=\"__4 _300\"> </span></span></span>USD<span class=\"__4 _310\"> </span><span class=\"ls1_4 ws1_4\">-5<span class=\"__4 _299\"></span>4 01<span class=\"__4 _299\"></span>5<span class=\"__4 _311\"> </span><span class=\"lsc_4 ws9_4\">-6<span class=\"__4 _299\"></span>3 25<span class=\"__4 _299\"></span>4<span class=\"__4 _300\"> </span></span></span>\u00d6vriga<span class=\"__4 _312\"> </span><span class=\"ls20_4 ws1a_4\">34<span class=\"__4 _299\"></span> 952<span class=\"__4 _313\"> </span>35 3<span class=\"__4 _299\"></span>62<span class=\"__4 _300\"> </span></span>F\u00f6r at<span class=\"__4 _299\"></span>t valut<span class=\"__4 _299\"></span>as\u00e4k<span class=\"__4 _299\"></span>ra var<span class=\"__4 _299\"></span>ufl<span class=\"__4 _299\"></span>\u00f6d<span class=\"__4 _299\"></span>en i utl\u00e4<span class=\"__4 _299\"></span>nds<span class=\"__4 _299\"></span>k val<span class=\"__4 _299\"></span>uta oc<span class=\"__4 _299\"></span>h d\u00e4rm<span class=\"__4 _299\"></span>ed re<span class=\"__4 _299\"></span>duc<span class=\"__4 _299\"></span>era effekt<span class=\"__4 _298\"></span>erna a<span class=\"__4 _298\"></span>v fr<span class=\"__4 _298\"></span>amt<span class=\"__4 _298\"></span>ida v<span class=\"__4 _298\"></span>aluta<span class=\"__4 _298\"></span>kursr<span class=\"__4 _298\"></span>\u00f6relser<span class=\"__4 _297\"></span>, termi<span class=\"__4 _298\"></span>nss\u00e4kras k<span class=\"__4 _298\"></span>oncernens varuink<span class=\"__4 _298\"></span>\u00f6p<span class=\"__4 _298\"></span> och f\u00f6r<span class=\"__4 _298\"></span> huvuddelen \u00e4v<span class=\"__4 _298\"></span>en r<span class=\"__4 _298\"></span>elat<span class=\"__4 _298\"></span>erade<span class=\"__4 _298\"></span> prognost<span class=\"__4 _298\"></span>iserade<span class=\"__4 _298\"></span> infl\u00f6den fr\u00e5n f\u00f6rs\u00e4ljningsbolagen l\u00f6pan<span class=\"__4 _299\"></span>de fullt ut. Den genomsnittliga l\u00f6ptiden p\u00e5 utest\u00e5<span class=\"__4 _299\"></span>end<span class=\"__4 _299\"></span>e term<span class=\"__4 _299\"></span>ins<span class=\"__4 _299\"></span>kontrakt \u00e4<span class=\"__4 _299\"></span>r cirk<span class=\"__4 _299\"></span>a tre m\u00e5na<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r<span class=\"__4 _298\"></span>. Samtliga d<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>vat har en u<span class=\"__4 _299\"></span>rs<span class=\"__4 _299\"></span>pru<span class=\"__4 _299\"></span>ngl<span class=\"__4 _299\"></span>ig l\u00f6<span class=\"__4 _299\"></span>ptid som \u00e4<span class=\"__4 _299\"></span>r kor<span class=\"__4 _299\"></span>tare \u00e4n ett \u00e5<span class=\"__4 _299\"></span>r<span class=\"__4 _298\"></span>. Omr\u00e4kningsexponering vid k<span class=\"__4 _298\"></span>onsolidering a<span class=\"__4 _298\"></span>v enhe<span class=\"__4 _298\"></span>ter u<span class=\"__4 _298\"></span>tanf<span class=\"__4 _298\"></span>\u00f6r Sverige F\u00f6r<span class=\"__4 _299\"></span>utom trans<span class=\"__4 _299\"></span>ak<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>sexpo<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>ring<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>s effe<span class=\"__4 _299\"></span>kter p\u00e5ve<span class=\"__4 _299\"></span>rka<span class=\"__4 _299\"></span>s resu<span class=\"__4 _299\"></span>ltatet \u00e4ven av valuta<span class=\"__4 _299\"></span>effe<span class=\"__4 _299\"></span>kter s<span class=\"__4 _299\"></span>om up<span class=\"__4 _299\"></span>pst\u00e5<span class=\"__4 _299\"></span>r p\u00e5 gr<span class=\"__4 _299\"></span>und av ku<span class=\"__4 _299\"></span>rsut<span class=\"__4 _299\"></span>ve<span class=\"__4 _299\"></span>ck<span class=\"__4 _299\"></span>lin<span class=\"__4 _299\"></span>gen i d<span class=\"__4 _299\"></span>e ol<span class=\"__4 _299\"></span>ika utl\u00e4n<span class=\"__4 _299\"></span>dsk<span class=\"__4 _299\"></span>a dotter<span class=\"__4 _299\"></span>bo<span class=\"__4 _299\"></span>lag<span class=\"__4 _299\"></span>ens l<span class=\"__4 _299\"></span>oka<span class=\"__4 _299\"></span>la valu<span class=\"__4 _299\"></span>tor gentem<span class=\"__4 _299\"></span>ot den s<span class=\"__4 _299\"></span>vens<span class=\"__4 _299\"></span>ka k<span class=\"__4 _299\"></span>rona<span class=\"__4 _299\"></span>n j\u00e4mf\u00f6r<span class=\"__4 _299\"></span>t me<span class=\"__4 _299\"></span>d sa<span class=\"__4 _299\"></span>mma p<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>iod f\u00f6re<span class=\"__4 _299\"></span>g\u00e5e<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>e \u00e5r<span class=\"__4 _298\"></span>. Det und<span class=\"__4 _299\"></span>erl<span class=\"__4 _299\"></span>igg<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>e resu<span class=\"__4 _299\"></span>l tatet p\u00e5 en mar<span class=\"__4 _299\"></span>kna<span class=\"__4 _299\"></span>d kan va<span class=\"__4 _299\"></span>ra of\u00f6r\u00e4n<span class=\"__4 _299\"></span>drat i lo<span class=\"__4 _299\"></span>kal val<span class=\"__4 _299\"></span>uta<span class=\"__4 _299\"></span>, men \u00f6<span class=\"__4 _299\"></span>ka i k<span class=\"__4 _299\"></span>rono<span class=\"__4 _299\"></span>r om de<span class=\"__4 _299\"></span>n sve<span class=\"__4 _299\"></span>nsk<span class=\"__4 _299\"></span>a kro<span class=\"__4 _299\"></span>nan f\u00f6r<span class=\"__4 _299\"></span>svag<span class=\"__4 _299\"></span>ats ell<span class=\"__4 _299\"></span>er omv<span class=\"__4 _299\"></span>\u00e4nt om k<span class=\"__4 _299\"></span>ronan s<span class=\"__4 _299\"></span>t\u00e4rk<span class=\"__4 _299\"></span>ts<span class=\"__4 _299\"></span>. Omr<span class=\"__4 _299\"></span>\u00e4kn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>sef<span class=\"__4 _299\"></span>fek<span class=\"__4 _299\"></span>ter upp<span class=\"__4 _299\"></span>st\u00e5r \u00e4ve<span class=\"__4 _299\"></span>n p\u00e5 konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s nettotill<span class=\"__4 _299\"></span>g\u00e5n<span class=\"__4 _299\"></span>gar v<span class=\"__4 _299\"></span>id konsolidering av de utl\u00e4ndska bolagens balansr\u00e4knin<span class=\"__4 _299\"></span>gar (omr\u00e4knings<span class=\"__4 _299\"></span> exponering i balansr\u00e4kningen)<span class=\"__4 _299\"></span>. Balanspo<span class=\"__4 _299\"></span>ster vars omv<span class=\"__4 _298\"></span>\u00e4rdering p\u00e5verkar konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>ens re<span class=\"__4 _299\"></span>sultatr\u00e4<span class=\"__4 _299\"></span>kni<span class=\"__4 _299\"></span>ng<span class=\"__4 _299\"></span>, s\u00e5s<span class=\"__4 _299\"></span>om i<span class=\"__4 _299\"></span>nterna sk<span class=\"__4 _299\"></span>uld<span class=\"__4 _299\"></span>er oc<span class=\"__4 _299\"></span>h kor<span class=\"__4 _299\"></span>ta intern<span class=\"__4 _299\"></span>a fordringar<span class=\"__4 _297\"></span>, ska valutas\u00e4kras fullt ut. Nettoinvest<span class=\"__4 _298\"></span>eringar i utl\u00e4ndsk valuta<span class=\"__4 _298\"></span> f\u00e5r s\u00e4k<span class=\"__4 _299\"></span>ras h<span class=\"__4 _299\"></span>elt e<span class=\"__4 _299\"></span>lle<span class=\"__4 _299\"></span>r del<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>s me<span class=\"__4 _299\"></span>d hj\u00e4lp av s<span class=\"__4 _299\"></span>kul<span class=\"__4 _299\"></span>d i sam<span class=\"__4 _299\"></span>ma val<span class=\"__4 _299\"></span>uta me<span class=\"__4 _299\"></span>d hj\u00e4l<span class=\"__4 _299\"></span>p av en s\u00e5 k<span class=\"__4 _299\"></span>alla<span class=\"__4 _299\"></span>d equ<span class=\"__4 _299\"></span>ity h<span class=\"__4 _299\"></span>ed<span class=\"__4 _299\"></span>ge. Pe<span class=\"__4 _299\"></span>r 30 n<span class=\"__4 _299\"></span>ovemb<span class=\"__4 _299\"></span>er 2<span class=\"__4 _299\"></span>023 s<span class=\"__4 _299\"></span>\u00e4k<span class=\"__4 _299\"></span>ras de<span class=\"__4 _299\"></span>lar av nettoinve<span class=\"__4 _299\"></span>steri<span class=\"__4 _299\"></span>nga<span class=\"__4 _299\"></span>rna p\u00e5 d<span class=\"__4 _299\"></span>etta s<span class=\"__4 _299\"></span>\u00e4tt<span class=\"__4 _299\"></span>. M\u00e5l<span class=\"__4 _299\"></span>s\u00e4ttn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en m<span class=\"__4 _299\"></span>ed s\u00e4<span class=\"__4 _299\"></span>kr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en \u00e4r at<span class=\"__4 _299\"></span>t i konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>ens kon<span class=\"__4 _299\"></span>so<span class=\"__4 _299\"></span>lid<span class=\"__4 _299\"></span>erad<span class=\"__4 _299\"></span>e r\u00e4kens<span class=\"__4 _299\"></span>kap<span class=\"__4 _299\"></span>er s<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>ydda ma<span class=\"__4 _299\"></span>jor<span class=\"__4 _299\"></span>iteten av v\u00e4rdet av nettoinve<span class=\"__4 _299\"></span>steri<span class=\"__4 _299\"></span>ngar i E<span class=\"__4 _299\"></span>U<span class=\"__4 _299\"></span>R mot valut<span class=\"__4 _299\"></span>akurs<span class=\"__4 _299\"></span>flu<span class=\"__4 _299\"></span>ktu<span class=\"__4 _299\"></span>atione<span class=\"__4 _299\"></span>r i EU<span class=\"__4 _299\"></span>R<span class=\"__4 _299\"></span>/<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>Kreditri<span class=\"__4 _299\"></span>sk och motpa<span class=\"__4 _299\"></span>rts<span class=\"__4 _299\"></span>risk<span class=\"__4 _300\"> </span>Kre<span class=\"__4 _299\"></span>ditri<span class=\"__4 _299\"></span>sk \u00e4r r<span class=\"__4 _299\"></span>iske<span class=\"__4 _299\"></span>n f\u00f6r att H&amp;<span class=\"__4 _299\"></span>M-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s motpa<span class=\"__4 _299\"></span>rter i<span class=\"__4 _299\"></span>nte kan st\u00e5 f\u00f6r sina \u00e5taganden och d\u00e4rmed f\u00f6rorsakar f\u00f6rluster<span class=\"__4 _298\"></span> f\u00f6r k<span class=\"__4 _298\"></span>oncern<span class=\"__4 _299\"></span>en. Finansiell kre<span class=\"__4 _299\"></span>ditris<span class=\"__4 _299\"></span>k up<span class=\"__4 _299\"></span>pst\u00e5<span class=\"__4 _299\"></span>r fr\u00e4ms<span class=\"__4 _299\"></span>t so<span class=\"__4 _299\"></span>m motpar<span class=\"__4 _299\"></span>ts<span class=\"__4 _299\"></span>ris<span class=\"__4 _299\"></span>k i form av p<span class=\"__4 _299\"></span>lac<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>ngar e<span class=\"__4 _299\"></span>lle<span class=\"__4 _299\"></span>r lik<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>da me<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>l p\u00e5 ba<span class=\"__4 _299\"></span>nkko<span class=\"__4 _299\"></span>nton, sa<span class=\"__4 _299\"></span>mt so<span class=\"__4 _299\"></span>m fordrin<span class=\"__4 _299\"></span>gar p<span class=\"__4 _299\"></span>\u00e5 banker h<span class=\"__4 _299\"></span>\u00e4nf\u00f6rl<span class=\"__4 _299\"></span>iga till \u00f6verv\u00e4rden i derivatinstrument. Finanspolicyn anger maximalt place<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span>rat bel<span class=\"__4 _299\"></span>op<span class=\"__4 _299\"></span>p oc<span class=\"__4 _299\"></span>h l\u00f6pti<span class=\"__4 _299\"></span>d f\u00f6r pla<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>ring<span class=\"__4 _299\"></span>ar oc<span class=\"__4 _299\"></span>h lik<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>ida m<span class=\"__4 _299\"></span>ed<span class=\"__4 _299\"></span>el p\u00e5 b<span class=\"__4 _299\"></span>ank<span class=\"__4 _299\"></span>konton vid o<span class=\"__4 _299\"></span>lik<span class=\"__4 _299\"></span>a rating<span class=\"__4 _299\"></span>. K<span class=\"__4 _299\"></span>reditexpo<span class=\"__4 _299\"></span>ner<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>, p<span class=\"__4 _299\"></span>er de<span class=\"__4 _299\"></span>n 30 n<span class=\"__4 _299\"></span>ovem<span class=\"__4 _299\"></span>be<span class=\"__4 _299\"></span>r 2023<span class=\"__4 _299\"></span>, mot svara<span class=\"__4 _299\"></span>s av det bo<span class=\"__4 _299\"></span>kf\u00f6<span class=\"__4 _299\"></span>rda v\u00e4rd<span class=\"__4 _299\"></span>et p\u00e5 lik<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>ida m<span class=\"__4 _299\"></span>ede<span class=\"__4 _299\"></span>l M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 26 398 (<span class=\"__4 _299\"></span>21 707<span class=\"__4 _299\"></span>)<span class=\"__4 _299\"></span>, kund<span class=\"__4 _299\"></span>fordrin<span class=\"__4 _299\"></span>gar M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 3 3<span class=\"__4 _299\"></span>01 (3 0<span class=\"__4 _299\"></span>14)<span class=\"__4 _299\"></span>, de<span class=\"__4 _299\"></span>riv<span class=\"__4 _299\"></span>atinstru<span class=\"__4 _299\"></span>me<span class=\"__4 _299\"></span>nt MS<span class=\"__4 _299\"></span>EK 1 0<span class=\"__4 _299\"></span>89 (68<span class=\"__4 _299\"></span>1) oc<span class=\"__4 _299\"></span>h andr<span class=\"__4 _299\"></span>a l\u00e5ng<span class=\"__4 _299\"></span>fris<span class=\"__4 _299\"></span>tiga fordr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 1 20<span class=\"__4 _299\"></span>4 (939), totalt M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 31 9<span class=\"__4 _299\"></span>92 (26 3<span class=\"__4 _299\"></span>41). D<span class=\"__4 _299\"></span>en e<span class=\"__4 _299\"></span>gna k<span class=\"__4 _299\"></span>red<span class=\"__4 _299\"></span>itv<span class=\"__4 _299\"></span>erks<span class=\"__4 _299\"></span>amh<span class=\"__4 _299\"></span>eten har av<span class=\"__4 _302\"></span>veck<span class=\"__4 _299\"></span>lats o<span class=\"__4 _299\"></span>ch s<span class=\"__4 _299\"></span>k\u00f6ts nu i samarbete<span class=\"__4 _298\"></span> med ext<span class=\"__4 _298\"></span>ern part<span class=\"__4 _300\"> </span>Konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen s<span class=\"__4 _299\"></span>tr\u00e4var ef<span class=\"__4 _299\"></span>ter ramav<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>l om net<span class=\"__4 _299\"></span>ting (<span class=\"__4 _299\"></span>I<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>DA<span class=\"__4 _299\"></span>) me<span class=\"__4 _299\"></span>d alla m<span class=\"__4 _299\"></span>otpar<span class=\"__4 _299\"></span>ter f\u00f6r trans<span class=\"__4 _299\"></span>ak<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>er i de<span class=\"__4 _299\"></span>ri<span class=\"__4 _299\"></span>vatinstr<span class=\"__4 _299\"></span>ume<span class=\"__4 _299\"></span>nt. T<span class=\"__4 _299\"></span>illg<span class=\"__4 _299\"></span>\u00e5ng<span class=\"__4 _299\"></span>ar oc<span class=\"__4 _299\"></span>h sku<span class=\"__4 _299\"></span>lde<span class=\"__4 _299\"></span>r relatera<span class=\"__4 _299\"></span>de till derivatinst<span class=\"__4 _298\"></span>rument nettas int<span class=\"__4 _298\"></span>e i<span class=\"__4 _298\"></span> balansr\u00e4kning<span class=\"__4 _299\"></span>en.<span class=\"__4 _300\"> </span>2023<span class=\"__4 _300\"> </span>DERIV<span class=\"__4 _297\"></span>A<span class=\"__4 _298\"></span>T<span class=\"__4 _297\"></span> TILL<span class=\"__4 _298\"></span>G\u00c5NGAR<span class=\"__4 _300\"> </span>DERIV<span class=\"__4 _297\"></span>A<span class=\"__4 _298\"></span>T<span class=\"__4 _297\"></span> <span class=\"__4 _314\"></span><span class=\"ls1_4 ws1_4\"> </span>SKULDER<span class=\"__4 _300\"> </span>Bruttobelopp<span class=\"__4 _315\"> </span><span class=\"ls1_4 ws1_4\">1 089<span class=\"__4 _316\"> </span>1 205<span class=\"__4 _300\"> </span></span>Effe<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>t av net<span class=\"__4 _299\"></span>tin<span class=\"__4 _299\"></span>gs<span class=\"__4 _299\"></span>av<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>l<span class=\"__4 _317\"> </span><span class=\"lsb_4 ws8_4\">-864<span class=\"__4 _1a_3\"> </span>-864<span class=\"__4 _300\"> </span></span>Nett<span class=\"__4 _298\"></span>oposition<span class=\"__4 _1b_3\"> </span><span class=\"lsc_4 ws9_4\">225<span class=\"__4 _1c_4\"> </span><span class=\"ls1e_4 ws18_4\">3<span class=\"__4 _299\"></span>41<span class=\"__4 _300\"> </span></span></span>2022<span class=\"__4 _300\"> </span>DERIV<span class=\"__4 _297\"></span>A<span class=\"__4 _298\"></span>T<span class=\"__4 _297\"></span> TILL<span class=\"__4 _298\"></span>G\u00c5NGAR<span class=\"__4 _300\"> </span>DERIV<span class=\"__4 _297\"></span>A<span class=\"__4 _298\"></span>T<span class=\"__4 _297\"></span> <span class=\"__4 _314\"></span><span class=\"ls1_4 ws1_4\"> </span>SKULDER<span class=\"__4 _300\"> </span>Bruttobelopp<span class=\"__4 _1d_3\"> </span><span class=\"ls5_4 ws5_4\">681<span class=\"__4 _316\"> </span><span class=\"ls1_4 ws1_4\">1 365<span class=\"__4 _300\"> </span></span></span>Effe<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>t av net<span class=\"__4 _299\"></span>tin<span class=\"__4 _299\"></span>gs<span class=\"__4 _299\"></span>av<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>l<span class=\"__4 _1e_4\"> </span><span class=\"ls14_4 wse_4\">-665<span class=\"__4 _1f_3\"> </span>-665<span class=\"__4 _300\"> </span></span>Nett<span class=\"__4 _298\"></span>oposition<span class=\"__4 _318\"> </span><span class=\"ls13_4 ws20_4\">16<span class=\"__4 _319\"> </span><span class=\"ls7_4 ws21_4\">700<span class=\"__4 _300\"> </span></span></span>Likvidi<span class=\"__4 _298\"></span>tetsr<span class=\"__4 _298\"></span>isk o<span class=\"__4 _298\"></span>ch fin<span class=\"__4 _298\"></span>ansier<span class=\"__4 _298\"></span>ingsrisk<span class=\"__4 _300\"> </span>Lik<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>iditetsr<span class=\"__4 _299\"></span>isk av<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>r ris<span class=\"__4 _299\"></span>ken att H&amp;<span class=\"__4 _299\"></span>M-<span class=\"__4 _299\"></span>kon<span class=\"__4 _299\"></span>cer<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>n inte kan uppf<span class=\"__4 _299\"></span>y<span class=\"__4 _299\"></span>lla s<span class=\"__4 _299\"></span>ina betalnings\u00e5taganden p\u00e5 grund av bristande likviditet. Finansieringsrisk avser ri<span class=\"__4 _298\"></span>sken<span class=\"__4 _298\"></span> att fina<span class=\"__4 _298\"></span>nsiering<span class=\"__4 _298\"></span> av k<span class=\"__4 _298\"></span>oncernens k<span class=\"__4 _298\"></span>apita<span class=\"__4 _298\"></span>lbehov sam<span class=\"__4 _298\"></span>t r<span class=\"__4 _298\"></span>efinan<span class=\"ls1_4 ws1_4\"> </span>siering a<span class=\"__4 _298\"></span>v ut<span class=\"__4 _298\"></span>est<span class=\"__4 _298\"></span>\u00e5ende l\u00e5n<span class=\"__4 _298\"></span> f\u00f6rsv<span class=\"__4 _298\"></span>\u00e5ras<span class=\"__4 _298\"></span> eller f<span class=\"__4 _298\"></span>\u00f6rdyr<span class=\"__4 _298\"></span>as.<span class=\"__4 _300\"> </span>Strategin f\u00f6<span class=\"__4 _299\"></span>r H&amp;M<span class=\"__4 _299\"></span>-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>ens l<span class=\"__4 _299\"></span>ik<span class=\"__4 _299\"></span>vid<span class=\"__4 _299\"></span>itetspl<span class=\"__4 _299\"></span>ane<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>g och fi<span class=\"__4 _299\"></span>nan<span class=\"__4 _299\"></span>sie<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>g \u00e4r att bib<span class=\"__4 _299\"></span>eh<span class=\"__4 _299\"></span>\u00e5lla e<span class=\"__4 _299\"></span>n go<span class=\"__4 _299\"></span>d beta<span class=\"__4 _299\"></span>lnin<span class=\"__4 _299\"></span>gsb<span class=\"__4 _299\"></span>ere<span class=\"__4 _299\"></span>ds<span class=\"__4 _299\"></span>kap sa<span class=\"__4 _299\"></span>mt ide<span class=\"__4 _299\"></span>ntifie<span class=\"__4 _299\"></span>ra oc<span class=\"__4 _299\"></span>h t\u00e4c<span class=\"__4 _299\"></span>ka finan<span class=\"__4 _299\"></span>sie<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>gs<span class=\"__4 _299\"></span>be<span class=\"__4 _299\"></span>hov so<span class=\"__4 _299\"></span>m up<span class=\"__4 _299\"></span>pst\u00e5r i ko<span class=\"__4 _299\"></span>nce<span class=\"__4 _299\"></span>rn<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>. Lik<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>iditets<span class=\"__4 _299\"></span>  oc<span class=\"__4 _299\"></span>h fin<span class=\"__4 _299\"></span>ans<span class=\"__4 _299\"></span>ie<span class=\"__4 _299\"></span> ring<span class=\"__4 _299\"></span>sr<span class=\"__4 _299\"></span>isker<span class=\"__4 _299\"></span>na regl<span class=\"__4 _299\"></span>era<span class=\"__4 _299\"></span>s i H&amp;M<span class=\"__4 _299\"></span>-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>ens fi<span class=\"__4 _299\"></span>nan<span class=\"__4 _299\"></span>sp<span class=\"__4 _299\"></span>olic<span class=\"__4 _299\"></span>y p\u00e5 s\u00e5 s<span class=\"__4 _299\"></span>\u00e4tt at<span class=\"__4 _299\"></span>t l\u00e5nef\u00f6<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>fall s<span class=\"__4 _299\"></span>kall f\u00f6<span class=\"__4 _299\"></span>rdel<span class=\"__4 _299\"></span>as \u00f6ver tid s<span class=\"__4 _299\"></span>amt att k<span class=\"__4 _299\"></span>as<span class=\"__4 _299\"></span>sa o<span class=\"__4 _299\"></span>ch outny<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>tjade k<span class=\"__4 _299\"></span>red<span class=\"__4 _299\"></span>it facilit<span class=\"__4 _298\"></span>et<span class=\"__4 _298\"></span>er ska t\u00e4cka bolage<span class=\"__4 _298\"></span>ts prognostiserade k<span class=\"__4 _298\"></span>ortfristiga likvidite<span class=\"__4 _298\"></span>tsbe<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span>hov. Lik<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>da me<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>l oc<span class=\"__4 _299\"></span>h kort<span class=\"__4 _299\"></span>fri<span class=\"__4 _299\"></span>stiga p<span class=\"__4 _299\"></span>lac<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar var M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 26 398 (<span class=\"__4 _299\"></span>21 707<span class=\"__4 _299\"></span>) pe<span class=\"__4 _299\"></span>r den 3<span class=\"__4 _299\"></span>0 nove<span class=\"__4 _299\"></span>mb<span class=\"__4 _299\"></span>er 20<span class=\"__4 _299\"></span>23<span class=\"__4 _299\"></span>. Sum<span class=\"__4 _299\"></span>man av li<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>vid<span class=\"__4 _299\"></span>a me<span class=\"__4 _299\"></span>del<span class=\"__4 _299\"></span>, kor<span class=\"__4 _299\"></span>tf<span class=\"__4 _299\"></span>risti<span class=\"__4 _299\"></span>ga pl<span class=\"__4 _299\"></span>a<span class=\"__4 _299\"></span> cer<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar oc<span class=\"__4 _299\"></span>h outny<span class=\"__4 _299\"></span>ttja<span class=\"__4 _299\"></span>de k<span class=\"__4 _299\"></span>redit<span class=\"__4 _299\"></span>fac<span class=\"__4 _299\"></span>iliteter var M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 4<span class=\"__4 _299\"></span>4 57<span class=\"__4 _299\"></span>0 (39 176). Koncernens kort<span class=\"__4 _299\"></span>fristiga tillg\u00e5ngar motsvarar<span class=\"__4 _298\"></span> v\u00e4l bolagets k<span class=\"__4 _298\"></span>ort<span class=\"__4 _299\"></span>fristiga skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r me<span class=\"__4 _299\"></span>d avse<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>de p\u00e5 f\u00f6r<span class=\"__4 _299\"></span>fa<span class=\"__4 _299\"></span>llo<span class=\"__4 _299\"></span>stru<span class=\"__4 _299\"></span>ktur.<span class=\"__4 _300\"> </span>F\u00f6rfallostruktur finans<span class=\"__4 _299\"></span>iella skulder<span class=\"__4 _300\"> </span>FINANSIELLA<span class=\"__4 _297\"></span> SKULDER<span class=\"__4 _320\"> </span><span class=\"ls28_4 ws1_4\">&lt;<span class=\"__4 _299\"></span>1 \u00c5<span class=\"__4 _299\"></span>R<span class=\"__4 _321\"> </span>1-<span class=\"__4 _299\"></span>5 \u00c5<span class=\"__4 _299\"></span>R<span class=\"__4 _322\"> </span>&gt;5 \u00c5<span class=\"__4 _299\"></span>R<span class=\"__4 _323\"> </span><span class=\"ls29_4 ws25_4\">T<span class=\"__4 _299\"></span>O<span class=\"__4 _299\"></span>TA<span class=\"__4 _b_3\"></span>LT<span class=\"__4 _300\"> </span></span></span>Skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r till kre<span class=\"__4 _299\"></span>ditin<span class=\"__4 _299\"></span>stitut<span class=\"__4 _324\"> </span><span class=\"ls1_4 ws1_4\">3 236<span class=\"__4 _325\"> </span><span class=\"ls1c_4 ws16_4\">2 26<span class=\"__4 _299\"></span>0<span class=\"__4 _326\"> </span><span class=\"ls9_4 ws6_4\">11<span class=\"__4 _298\"></span> 586<span class=\"__4 _327\"> </span><span class=\"ls1_4 ws1_4\">17 082<span class=\"__4 _300\"> </span></span></span></span></span>Leasingsk<span class=\"__4 _298\"></span>ulder<span class=\"__4 _2a_4\"> </span><span class=\"ls1c_4 ws16_4\">12 1<span class=\"__4 _299\"></span>59<span class=\"__4 _2b_4\"> </span><span class=\"ls1_4 ws1_4\">28 58<span class=\"__4 _299\"></span>4<span class=\"__4 _327\"> </span>20 145<span class=\"__4 _2c_3\"> </span><span class=\"ls2a_4 ws27_4\">60 888<span class=\"__4 _300\"> </span></span></span></span>Lever<span class=\"__4 _298\"></span>ant<span class=\"__4 _298\"></span>\u00f6rsskulder<span class=\"__4 _2d_4\"> </span><span class=\"ls1_4 ws1_4\">21 02<span class=\"__4 _299\"></span>7<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _2f_3\"> </span>21 02<span class=\"__4 _299\"></span>7<span class=\"__4 _300\"> </span></span>\u00d6vriga finans<span class=\"__4 _299\"></span>iella skulder<span class=\"__4 _328\"> </span><span class=\"ls6_4 ws28_4\">30 07<span class=\"__4 _299\"></span>5<span class=\"__4 _329\"> </span><span class=\"ls2b_4 ws29_4\">39<span class=\"__4 _330\"> </span><span class=\"ls2a_4 ws27_4\">80<span class=\"__4 _331\"> </span><span class=\"ls1e_4 ws18_4\">3<span class=\"__4 _299\"></span>0 194<span class=\"__4 _300\"> </span></span></span></span></span>Summa<span class=\"__4 _332\"> </span><span class=\"ls2c_4 ws2a_4\">66 49<span class=\"__4 _299\"></span>7<span class=\"__4 _333\"> </span><span class=\"ls1_4 ws1_4\">30 8<span class=\"__4 _299\"></span>83<span class=\"__4 _334\"> </span>31 811<span class=\"__4 _335\"> </span>129 1<span class=\"__4 _299\"></span>91<span class=\"__4 _300\"> </span></span></span>Per den<span class=\"__4 _298\"></span> 30 nov<span class=\"__4 _298\"></span>ember 2023<span class=\"__4 _298\"></span> hade k<span class=\"__4 _298\"></span>oncernen r<span class=\"__4 _298\"></span>\u00e4nt<span class=\"__4 _298\"></span>eb\u00e4r<span class=\"__4 _298\"></span>ande skulder<span class=\"__4 _298\"></span> om M<span class=\"__4 _299\"></span>SE<span class=\"__4 _299\"></span>K 17 082 (1<span class=\"__4 _299\"></span>0 7<span class=\"__4 _299\"></span>78<span class=\"__4 _299\"></span>) i form av f\u00f6<span class=\"__4 _299\"></span>retagsc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>ti<span class=\"__4 _299\"></span>fikat<span class=\"__4 _299\"></span>, ob<span class=\"__4 _299\"></span>ligatio<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>r oc<span class=\"__4 _299\"></span>h l\u00e5n fr\u00e5n k<span class=\"__4 _299\"></span>rediti<span class=\"__4 _299\"></span>nstitut<span class=\"__4 _299\"></span>. D\u00e4r<span class=\"__4 _299\"></span>ut\u00f6ver har kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>n outny<span class=\"__4 _299\"></span>ttja<span class=\"__4 _299\"></span>de k<span class=\"__4 _299\"></span>redit<span class=\"__4 _299\"></span>fac<span class=\"__4 _299\"></span>iliteter om M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 18 1<span class=\"__4 _299\"></span>72 (17 4<span class=\"__4 _299\"></span>69). D<span class=\"__4 _299\"></span>en g<span class=\"__4 _299\"></span>eno<span class=\"__4 _299\"></span>ms<span class=\"__4 _299\"></span>nittl<span class=\"__4 _299\"></span>iga l<span class=\"__4 _299\"></span>\u00f6ptide<span class=\"__4 _299\"></span>n p\u00e5 r\u00e4nteb<span class=\"__4 _299\"></span>\u00e4ran<span class=\"__4 _299\"></span>de skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r oc<span class=\"__4 _299\"></span>h outny<span class=\"__4 _299\"></span>ttjad<span class=\"__4 _299\"></span>e kre<span class=\"__4 _299\"></span>dit<span class=\"__4 _299\"></span>fac<span class=\"__4 _299\"></span>iliteter upp<span class=\"__4 _299\"></span>gic<span class=\"__4 _299\"></span>k till 5<span class=\"__4 _299\"></span>,1 (4,<span class=\"__4 _299\"></span>3) \u00e5r<span class=\"__4 _298\"></span>. L\u00f6ptid<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>a p\u00e5 utest\u00e5<span class=\"__4 _299\"></span>end<span class=\"__4 _299\"></span>e r\u00e4nteb\u00e4<span class=\"__4 _299\"></span>rand<span class=\"__4 _299\"></span>e sku<span class=\"__4 _299\"></span>ld oc<span class=\"__4 _299\"></span>h outny<span class=\"__4 _299\"></span>ttj<span class=\"__4 _299\"></span>ade k<span class=\"__4 _299\"></span>redi<span class=\"__4 _299\"></span>tfac<span class=\"__4 _299\"></span>iliteter  <span class=\"__4 _301\"></span>f\u00f6rdelas enligt f<span class=\"__4 _298\"></span>\u00f6ljande tabell.<span class=\"__4 _300\"> </span>\u00c5R<span class=\"__4 _300\"> </span>F<span class=\"__4 _302\"></span>\u00d6<span class=\"__4 _302\"></span>R<span class=\"__4 _302\"></span>E<span class=\"__4 _302\"></span>TA<span class=\"__4 _302\"></span>G<span class=\"__4 _302\"></span>S<span class=\"__4 _302\"></span><span class=\"ls1_4 ws1_4\">-<span class=\"__4 _300\"> </span></span>CERT<span class=\"__4 _298\"></span>IFIKA<span class=\"__4 _298\"></span>T<span class=\"__4 _300\"> </span>OBLIGA<span class=\"ls1_4 ws1_4\">-<span class=\"__4 _300\"> </span></span>T<span class=\"__4 _302\"></span>I<span class=\"__4 _302\"></span>O<span class=\"__4 _302\"></span>N<span class=\"__4 _302\"></span>E<span class=\"__4 _302\"></span>R (EMTN)<span class=\"__4 _300\"> </span>L\u00c5N FR\u00c5N<span class=\"__4 _297\"></span> <span class=\"__4 _301\"></span><span class=\"ls1_4 ws1_4\"> </span>K<span class=\"__4 _302\"></span>R<span class=\"__4 _b_3\"></span>E<span class=\"__4 _299\"></span>D<span class=\"__4 _b_3\"></span>I<span class=\"__4 _302\"></span>T-<span class=\"__4 _300\"> </span>IN<span class=\"__4 _299\"></span>STITU<span class=\"__4 _299\"></span>T<span class=\"__4 _300\"> </span>OUTNYTT<span class=\"__4 _298\"></span>J<span class=\"__4 _298\"></span>ADE<span class=\"__4 _297\"></span> K<span class=\"__4 _302\"></span>R<span class=\"__4 _b_3\"></span>E<span class=\"__4 _299\"></span>D<span class=\"__4 _b_3\"></span>I<span class=\"__4 _302\"></span>T-<span class=\"__4 _300\"> </span>F<span class=\"__4 _298\"></span>ACILITETE<span class=\"__4 _298\"></span>R<span class=\"__4 _300\"> </span>2023<span class=\"__4 _328\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _336\"> </span><span class=\"ls33_4\">2 272<span class=\"__4 _328\"> </span></span>\u2013<span class=\"__4 _300\"> </span></span>20<span class=\"__4 _299\"></span>24<span class=\"__4 _337\"> </span><span class=\"lsc_4 ws9_4\">625<span class=\"__4 _2e_3\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _3a_3\"> </span><span class=\"ls2b_4 ws29_4\">339<span class=\"__4 _328\"> </span></span>\u2013<span class=\"__4 _300\"> </span></span></span>20<span class=\"__4 _299\"></span>25<span class=\"__4 _328\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _3b_3\"> </span>\u2013<span class=\"__4 _328\"> </span>\u2013 </span>20<span class=\"__4 _299\"></span>26<span class=\"__4 _328\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _3c_4\"> </span><span class=\"ls35_4 ws19_4\">2 000<span class=\"__4 _3d_3\"> </span><span class=\"lsb_4 ws28_4\">3 4<span class=\"__4 _299\"></span>07<span class=\"__4 _300\"> </span></span></span></span>2027<span class=\"__4 _3e_4\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _3b_3\"> </span>\u2013<span class=\"__4 _328\"> </span>\u2013 </span>2028<span class=\"__4 _328\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _3f_3\"> </span><span class=\"ls17_4 ws23_4\">260<span class=\"__4 _338\"> </span><span class=\"ls33_4 ws34_4\">14 765<span class=\"__4 _300\"> </span></span></span></span>2029<span class=\"__4 _328\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _322\"> </span><span class=\"ls36_4 ws35_4\">5<span class=\"__4 _299\"></span> 67<span class=\"__4 _302\"></span>9<span class=\"__4 _3b_3\"> </span></span>\u2013<span class=\"__4 _339\"> </span>\u2013<span class=\"__4 _300\"> </span></span>2030<span class=\"__4 _340\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _3b_3\"> </span>\u2013<span class=\"__4 _328\"> </span>\u2013<span class=\"__4 _300\"> </span></span>2031<span class=\"__4 _341\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _322\"> </span><span class=\"lsb_4 ws28_4\">5 907<span class=\"__4 _3b_3\"> </span></span>\u2013<span class=\"__4 _328\"> </span>\u2013<span class=\"__4 _300\"> </span></span>T<span class=\"__4 _297\"></span>ot<span class=\"__4 _299\"></span>alt MSEK<span class=\"__4 _342\"> </span><span class=\"ls33_4 ws34_4\">625<span class=\"__4 _2d_4\"> </span><span class=\"ls39_4 ws6_4\">11 586<span class=\"__4 _336\"> </span></span><span class=\"ws1_4\">4 87<span class=\"__4 _299\"></span>1<span class=\"__4 _338\"> </span>18 172<span class=\"__4 _300\"> </span></span></span>Betal<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>sp<span class=\"__4 _299\"></span>roc<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>s f\u00f6r lever<span class=\"__4 _299\"></span>ant\u00f6rer<span class=\"__4 _300\"> </span>H&amp;M-<span class=\"__4 _299\"></span>koncernens betalningsvillkor till leveran<span class=\"__4 _298\"></span>t\u00f6rer a<span class=\"__4 _298\"></span>v k<span class=\"__4 _298\"></span>ommers<span class=\"__4 _299\"></span>iella varor \u00e4r i<span class=\"__4 _298\"></span> linje med branschstandard. Vis<span class=\"__4 _299\"></span>sa leverant<span class=\"__4 _298\"></span>\u00f6rer v\u00e4ljer att s\u00e4lj<span class=\"__4 _299\"></span>a sina fo<span class=\"__4 _299\"></span>rdrin<span class=\"__4 _299\"></span>gar o<span class=\"__4 _299\"></span>ch H&amp;<span class=\"__4 _299\"></span>M<span class=\"__4 _299\"></span>-kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>n kan<span class=\"__4 _299\"></span>, p\u00e5 b<span class=\"__4 _299\"></span>eg\u00e4<span class=\"__4 _299\"></span>ran<span class=\"__4 _299\"></span>, pres<span class=\"__4 _299\"></span>entera banker som kan k<span class=\"__4 _298\"></span>\u00f6pa dessa fordringar<span class=\"__4 _298\"></span>. Detta<span class=\"__4 _298\"></span> arrangemang har<span class=\"__4 _298\"></span>, t<span class=\"__4 _298\"></span>ill sammans med de underlig<span class=\"__4 _299\"></span>gande handels<span class=\"__4 _299\"></span>avtalen<span class=\"__4 _299\"></span>, analyserats ut<span class=\"__4 _298\"></span>ifr\u00e5n ett antal i<span class=\"__4 _299\"></span>ndik<span class=\"__4 _299\"></span>atorer d\u00e4r a<span class=\"__4 _299\"></span>lla up<span class=\"__4 _299\"></span>pf<span class=\"__4 _299\"></span>yll<span class=\"__4 _299\"></span>er k<span class=\"__4 _299\"></span>raven f\u00f6r at<span class=\"__4 _299\"></span>t des<span class=\"__4 _299\"></span>s<span class=\"__4 _299\"></span>a trans<span class=\"__4 _299\"></span>akti<span class=\"__4 _299\"></span>one<span class=\"__4 _299\"></span>r ska r<span class=\"__4 _298\"></span>edovisas<span class=\"__4 _298\"></span> som lev<span class=\"__4 _298\"></span>eran<span class=\"__4 _298\"></span>t<span class=\"__4 _298\"></span>\u00f6rsskulder",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "H&amp;M-<span class=\"__4 _299\"></span>koncernens finansie<span class=\"__4 _299\"></span>ring och hantering a<span class=\"__4 _298\"></span>v finansiella risker \u00e4r  <span class=\"__4 _301\"></span>centra<span class=\"__4 _299\"></span>lis<span class=\"__4 _299\"></span>erad ti<span class=\"__4 _299\"></span>ll konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s fina<span class=\"__4 _299\"></span>nsavd<span class=\"__4 _299\"></span>eln<span class=\"__4 _299\"></span>ing o<span class=\"__4 _299\"></span>ch b<span class=\"__4 _299\"></span>edr<span class=\"__4 _299\"></span>iv<span class=\"__4 _299\"></span>s utifr\u00e5n e<span class=\"__4 _299\"></span>n av styrelsen fastst\u00e4lld finanspo<span class=\"__4 _299\"></span>licy<span class=\"__4 _298\"></span>. Finanspolicyn fastst\u00e4ller ramverk,  <span class=\"__4 _301\"></span>riktlinjer<span class=\"__4 _298\"></span>, manda<span class=\"__4 _298\"></span>t och ansvar f\u00f6r \u00f6v<span class=\"__4 _298\"></span>er<span class=\"__4 _299\"></span>vakning, rapp<span class=\"__4 _299\"></span>ortering och hante<span class=\"ls1_4 ws1_4\"> </span>ring av fi<span class=\"__4 _299\"></span>nan<span class=\"__4 _299\"></span>sie<span class=\"__4 _299\"></span>lla fr\u00e5<span class=\"__4 _299\"></span>gor. Group treas<span class=\"__4 _299\"></span>urer s<span class=\"__4 _299\"></span>ka m\u00e5n<span class=\"__4 _299\"></span>atlige<span class=\"__4 _299\"></span>n rap<span class=\"__4 _299\"></span>po<span class=\"__4 _299\"></span>rtera koncernens lik<span class=\"__4 _299\"></span>viditet, finansieringsbeh<span class=\"__4 _299\"></span>ov och finansiella risker till CFO. H&amp;M-koncernens r<span class=\"__4 _298\"></span>edovisningsprinci<span class=\"__4 _298\"></span>per f\u00f6r<span class=\"__4 _298\"></span> finansiell<span class=\"__4 _298\"></span>a inst<span class=\"__4 _298\"></span>rument,<span class=\"__4 _298\"></span> ink<span class=\"__4 _299\"></span>lus<span class=\"__4 _299\"></span>ive d<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>vat, b<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>kr<span class=\"__4 _299\"></span>ivs i n<span class=\"__4 _299\"></span>ot 24<span class=\"__4 _300\"> </span>Koncernens f<span class=\"__6 _484\"></span>\u00f6rvaltade<span class=\"__6 _484\"></span> kapita<span class=\"__6 _484\"></span>l ut<span class=\"__6 _484\"></span>g\u00f6rs a<span class=\"__6 _484\"></span>v eget<span class=\"__6 _484\"></span> kapit<span class=\"__6 _484\"></span>al. Styrelsens<span class=\"__6 _484\"></span> avsikt<span class=\"__6 _484\"></span> \u00e4r att H&amp;<span class=\"__6 _485\"></span>M-<span class=\"__6 _485\"></span>konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en s<span class=\"__6 _485\"></span>ka ge e<span class=\"__6 _485\"></span>n fort<span class=\"__6 _485\"></span>satt g<span class=\"__6 _485\"></span>od avk<span class=\"__6 _485\"></span>astni<span class=\"__6 _485\"></span>ng till ak<span class=\"__6 _485\"></span>tie\u00e4<span class=\"__6 _485\"></span>garna samt s\u00e4kerst\u00e4lla a<span class=\"__6 _484\"></span>tt tillv\u00e4xt och investeringar i v<span class=\"__6 _484\"></span>erksamheten kan ske<span class=\"__6 _484\"></span> me<span class=\"__6 _485\"></span>d h\u00f6g fi<span class=\"__6 _485\"></span>nans<span class=\"__6 _485\"></span>iel<span class=\"__6 _485\"></span>l sty<span class=\"__6 _485\"></span>rka o<span class=\"__6 _485\"></span>ch han<span class=\"__6 _485\"></span>dlin<span class=\"__6 _485\"></span>gsf<span class=\"__6 _485\"></span>rihet<span class=\"__6 _485\"></span>. Sty<span class=\"__6 _485\"></span>rels<span class=\"__6 _485\"></span>en har m<span class=\"__6 _485\"></span>ot den<span class=\"__6 _485\"></span>na bakgrund fastslagit en u<span class=\"__6 _484\"></span>tdelningspolicy d\u00e4r ordinarie utdelning \u00f6v<span class=\"__6 _484\"></span>er tid ska \u00f6ve<span class=\"__6 _485\"></span>rsti<span class=\"__6 _485\"></span>ga 50 p<span class=\"__6 _485\"></span>roce<span class=\"__6 _485\"></span>nt av resultatet efter s<span class=\"__6 _485\"></span>katt o<span class=\"__6 _485\"></span>ch d<span class=\"__6 _485\"></span>\u00e4rut\u00f6ver ka<span class=\"__6 _485\"></span>n ide<span class=\"__6 _485\"></span>ntifie<span class=\"__6 _485\"></span>rad \u00f6ver<span class=\"__6 _485\"></span>skotts<span class=\"__6 _485\"></span>lik<span class=\"__6 _485\"></span>vid<span class=\"__6 _485\"></span>itet, me<span class=\"__6 _485\"></span>d bea<span class=\"__6 _485\"></span>ktan<span class=\"__6 _485\"></span>de av kap<span class=\"__6 _485\"></span>itals<span class=\"__6 _485\"></span>truk<span class=\"__6 _485\"></span>turm\u00e5<span class=\"__6 _485\"></span>l oc<span class=\"__6 _485\"></span>h invester<span class=\"__6 _485\"></span>ings<span class=\"__6 _485\"></span>be<span class=\"__6 _485\"></span>hov, distrib<span class=\"__6 _485\"></span>ue<span class=\"__6 _485\"></span>ras till ak<span class=\"__6 _485\"></span>tie\u00e4<span class=\"__6 _485\"></span>gare ge<span class=\"__6 _485\"></span>nom ex<span class=\"__6 _485\"></span>tra utdel<span class=\"__6 _485\"></span> ning eller<span class=\"__6 _484\"></span> \u00e5t<span class=\"__6 _484\"></span>erk<span class=\"__6 _484\"></span>\u00f6psprogra<span class=\"__6 _484\"></span>m.<span class=\"__6 _14a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "En r\u00e4nteh\u00f6jning med 1 procentenhet p\u00e5 dessa belopp skulle inneb\u00e4ra en \u00f6kad r\u00e4nteint\u00e4kt med MSEK 264 (222) p\u00e5 likvida medel och kort fristiga placeringar samt en \u00f6kad r\u00e4ntekostnad p\u00e5 MSEK 685 (544) p\u00e5 extern uppl\u00e5ning och leasing. En motsvarande r\u00e4ntes\u00e4nkning skulle medf\u00f6ra en minskad r\u00e4nteint\u00e4kt med samma belopp samt minskad  r\u00e4ntekostnad f\u00f6r det som h\u00e4nf\u00f6r sig till skulder till kreditinstitut och  leasing. \u00c4ndringar i r\u00e4nteniv\u00e5 f\u00f6rv\u00e4ntas ge begr\u00e4nsade effekter p\u00e5 det bokf\u00f6rda v\u00e4rdet av koncernens r\u00e4nteb\u00e4rande skulder .  KONCERNEN MSEK 2023 2022 Avskrivningar p\u00e5 nyttjander\u00e4ttstillg\u00e5ngar  12 877 11 838 Nedskrivningar p\u00e5 nyttjander\u00e4ttstillg\u00e5ngar 276 307 R\u00e4ntekostnader p\u00e5 leasingskulder  1 744 872 Kostnader f\u00f6r variabla  leasingavgifter  7 158 6 938 Andra leasingavgifter 1 218 3 273 Totala kostnader h\u00e4nf\u00f6rliga till leasingverksamheten  23 273 23 228 NYTTJANDER\u00c4TTSTILLG\u00c5NGAR MSEK BUTIKS- LOK ALER   LAGER   KONTOR   TOTALT LEASE- SKULD Ing\u00e5ende balans per 2022-12-01 51 065 4 532 2 708 58 305 61 857 Brutto\u00f6kning under perioden 8 725 1 179 897 10 801 11 947 Avskrivningar p\u00e5 nyttjander\u00e4ttstill- g\u00e5ngar  -11 030 -984 -863 -12 877 Nedskrivningar p\u00e5 nyttjander\u00e4ttstill- g\u00e5ngar -276 \u2013 \u2013 -276 Omr\u00e4kningsdifferens  636 100 20 755 797 R\u00e4ntekostnader p\u00e5 leasingskuld  1 744 Leasingavgifter  -15 458 Utg\u00e5ende balans per 2023-11-30  49 120 4 826 2 762 56 708 60 888 NYTTJANDER\u00c4TTSTILLG\u00c5NGAR MSEK BUTIKS- LOK ALER   LAGER   KONTOR   TOTALT LEASE- SKULD Ing\u00e5ende balans per 2021-12-01 46 481 3 973 2 631 53 085 57 076 Brutto\u00f6kning under perioden 11 223 906 726 12 855 12 558 Avskrivningar p\u00e5 nyttjander\u00e4tts- tillg\u00e5ngar  -10 399 -681 -758 -11 838 Nedskrivningar p\u00e5 nyttjander\u00e4tts- tillg\u00e5ngar -307 \u2013 \u2013 -307 Omr\u00e4kningsdifferens  4 067 334 109 4 510 4 895 R\u00e4ntekostnader p\u00e5 leasingskuld  872 Leasingavgifter  -13 545 Utg\u00e5ende balans per 2022-11-30  51 065 4 532 2 708 58 305 61 857 KONCERNEN MODERBOLAGET 2023 2022  2023  2022 I de belopp som redovisas som pensionskostnad  ing\u00e5r f\u00f6ljande poster: Kostnader f\u00f6r tj\u00e4nstg\u00f6ring under innevarande \u00e5r 59 60  \u2013 \u2013 R\u00e4ntekostnad 37 9  5 2 R\u00e4nteint\u00e4kter -28 -6 0 0 Reduceringar/regleringar vinster (-) och f\u00f6rluster (+) 0 -17 \u2013 \u2013 Kostnad avseende tj\u00e4nstg\u00f6ring under  tidigare perioder -4 -42 \u2013 \u2013 F\u00f6r\u00e4ndringar i utl\u00e4ndska valutakurser f\u00f6r planer som  v\u00e4rderas i annan valuta \u00e4n rapporteringsvalutan 13 18  \u2013 \u2013 Redovisad pensionskostnad i resultatr\u00e4kningen  77 22  5 2 Redovisad pensionskostnad i \u00f6vrigt totalresultat Avkastning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar -44 119 0 1 Aktuariella vinster/f\u00f6rluster demografiska antaganden skuld 2 -5 2 -5 Aktuariella vinster/f\u00f6rluster finansiella antaganden skuld 91 -235 0 -23 Aktuariella vinster/f\u00f6rluster erfarenhetsbaserade  antaganden skuld -8 66 12 7 Aktuariella vinster (-) och f\u00f6rluster (+)  41 -55 14 -20 Summa redovisad pensionskostnad 118 -33 19 -18 FINANSIELLA TILLG\u00c5NGAR V\u00c4RDERADE TILL VERKLIGT V\u00c4RDE VIA \u00d6VRIGT TOTALRESULTAT FINANSIELLA  TILLG\u00c5NGAR V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE FINANSIELLA SKULDER V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE S\u00c4KRINGS- INSTRUMENT SUMMA 2023 2022  2023 2022 2023  2022 2023 2022 2023 2022 R\u00e4nteint\u00e4kter och liknande resultatposter \u2013 \u2013 616 162 \u2013 \u2013 \u2013 \u2013 616 162 R\u00e4ntekostnader och liknande resultatposter \u2013 \u2013 \u2013 \u2013 399 243 \u2013 \u2013 399 243 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "En r\u00e4nteh\u00f6jning med 1 procentenhet p\u00e5 dessa belopp skulle inneb\u00e4ra en \u00f6kad r\u00e4nteint\u00e4kt med MSEK 264 (222) p\u00e5 likvida medel och kort fristiga placeringar samt en \u00f6kad r\u00e4ntekostnad p\u00e5 MSEK 685 (544) p\u00e5 extern uppl\u00e5ning och leasing. En motsvarande r\u00e4ntes\u00e4nkning skulle medf\u00f6ra en minskad r\u00e4nteint\u00e4kt med samma belopp samt minskad  r\u00e4ntekostnad f\u00f6r det som h\u00e4nf\u00f6r sig till skulder till kreditinstitut och  leasing. \u00c4ndringar i r\u00e4nteniv\u00e5 f\u00f6rv\u00e4ntas ge begr\u00e4nsade effekter p\u00e5 det bokf\u00f6rda v\u00e4rdet av koncernens r\u00e4nteb\u00e4rande skulder KONCERNEN MODERBOLAGET 2023 2022  2023  2022 I de belopp som redovisas som pensionskostnad  ing\u00e5r f\u00f6ljande poster: Kostnader f\u00f6r tj\u00e4nstg\u00f6ring under innevarande \u00e5r 59 60  \u2013 \u2013 R\u00e4ntekostnad 37 9  5 2 R\u00e4nteint\u00e4kter -28 -6 0 0 Reduceringar/regleringar vinster (-) och f\u00f6rluster (+) 0 -17 \u2013 \u2013 Kostnad avseende tj\u00e4nstg\u00f6ring under  tidigare perioder -4 -42 \u2013 \u2013 F\u00f6r\u00e4ndringar i utl\u00e4ndska valutakurser f\u00f6r planer som  v\u00e4rderas i annan valuta \u00e4n rapporteringsvalutan 13 18  \u2013 \u2013 Redovisad pensionskostnad i resultatr\u00e4kningen  77 22  5 2 Redovisad pensionskostnad i \u00f6vrigt totalresultat Avkastning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar -44 119 0 1 Aktuariella vinster/f\u00f6rluster demografiska antaganden skuld 2 -5 2 -5 Aktuariella vinster/f\u00f6rluster finansiella antaganden skuld 91 -235 0 -23 Aktuariella vinster/f\u00f6rluster erfarenhetsbaserade  antaganden skuld -8 66 12 7 Aktuariella vinster (-) och f\u00f6rluster (+)  41 -55 14 -20 Summa redovisad pensionskostnad 118 -33 19 -18 FINANSIELLA TILLG\u00c5NGAR V\u00c4RDERADE TILL VERKLIGT V\u00c4RDE VIA \u00d6VRIGT TOTALRESULTAT FINANSIELLA  TILLG\u00c5NGAR V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE FINANSIELLA SKULDER V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE S\u00c4KRINGS- INSTRUMENT SUMMA 2023 2022  2023 2022 2023  2022 2023 2022 2023 2022 R\u00e4nteint\u00e4kter och liknande resultatposter \u2013 \u2013 616 162 \u2013 \u2013 \u2013 \u2013 616 162 R\u00e4ntekostnader och liknande resultatposter \u2013 \u2013 \u2013 \u2013 399 243 \u2013 \u2013 399 243 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "En r\u00e4nteh\u00f6jning med 1 procentenhet p\u00e5 dessa belopp skulle inneb\u00e4ra en \u00f6kad r\u00e4nteint\u00e4kt med MSEK 264 (222) p\u00e5 likvida medel och kort fristiga placeringar samt en \u00f6kad r\u00e4ntekostnad p\u00e5 MSEK 685 (544) p\u00e5 extern uppl\u00e5ning och leasing. En motsvarande r\u00e4ntes\u00e4nkning skulle medf\u00f6ra en minskad r\u00e4nteint\u00e4kt med samma belopp samt minskad  r\u00e4ntekostnad f\u00f6r det som h\u00e4nf\u00f6r sig till skulder till kreditinstitut och  leasing. \u00c4ndringar i r\u00e4nteniv\u00e5 f\u00f6rv\u00e4ntas ge begr\u00e4nsade effekter p\u00e5 det bokf\u00f6rda v\u00e4rdet av koncernens r\u00e4nteb\u00e4rande skulder KONCERNEN MSEK 2023 2022 Avskrivningar p\u00e5 nyttjander\u00e4ttstillg\u00e5ngar  12 877 11 838 Nedskrivningar p\u00e5 nyttjander\u00e4ttstillg\u00e5ngar 276 307 R\u00e4ntekostnader p\u00e5 leasingskulder  1 744 872 Kostnader f\u00f6r variabla  leasingavgifter  7 158 6 938 Andra leasingavgifter 1 218 3 273 Totala kostnader h\u00e4nf\u00f6rliga till leasingverksamheten  23 273 23 228 NYTTJANDER\u00c4TTSTILLG\u00c5NGAR MSEK BUTIKS- LOK ALER   LAGER   KONTOR   TOTALT LEASE- SKULD Ing\u00e5ende balans per 2022-12-01 51 065 4 532 2 708 58 305 61 857 Brutto\u00f6kning under perioden 8 725 1 179 897 10 801 11 947 Avskrivningar p\u00e5 nyttjander\u00e4ttstill- g\u00e5ngar  -11 030 -984 -863 -12 877 Nedskrivningar p\u00e5 nyttjander\u00e4ttstill- g\u00e5ngar -276 \u2013 \u2013 -276 Omr\u00e4kningsdifferens  636 100 20 755 797 R\u00e4ntekostnader p\u00e5 leasingskuld  1 744 Leasingavgifter  -15 458 Utg\u00e5ende balans per 2023-11-30  49 120 4 826 2 762 56 708 60 888 NYTTJANDER\u00c4TTSTILLG\u00c5NGAR MSEK BUTIKS- LOK ALER   LAGER   KONTOR   TOTALT LEASE- SKULD Ing\u00e5ende balans per 2021-12-01 46 481 3 973 2 631 53 085 57 076 Brutto\u00f6kning under perioden 11 223 906 726 12 855 12 558 Avskrivningar p\u00e5 nyttjander\u00e4tts- tillg\u00e5ngar  -10 399 -681 -758 -11 838 Nedskrivningar p\u00e5 nyttjander\u00e4tts- tillg\u00e5ngar -307 \u2013 \u2013 -307 Omr\u00e4kningsdifferens  4 067 334 109 4 510 4 895 R\u00e4ntekostnader p\u00e5 leasingskuld  872 Leasingavgifter  -13 545 Utg\u00e5ende balans per 2022-11-30  51 065 4 532 2 708 58 305 61 857 KONCERNEN MODERBOLAGET 2023 2022  2023  2022 I de belopp som redovisas som pensionskostnad  ing\u00e5r f\u00f6ljande poster: Kostnader f\u00f6r tj\u00e4nstg\u00f6ring under innevarande \u00e5r 59 60  \u2013 \u2013 R\u00e4ntekostnad 37 9  5 2 R\u00e4nteint\u00e4kter -28 -6 0 0 Reduceringar/regleringar vinster (-) och f\u00f6rluster (+) 0 -17 \u2013 \u2013 Kostnad avseende tj\u00e4nstg\u00f6ring under  tidigare perioder -4 -42 \u2013 \u2013 F\u00f6r\u00e4ndringar i utl\u00e4ndska valutakurser f\u00f6r planer som  v\u00e4rderas i annan valuta \u00e4n rapporteringsvalutan 13 18  \u2013 \u2013 Redovisad pensionskostnad i resultatr\u00e4kningen  77 22  5 2 Redovisad pensionskostnad i \u00f6vrigt totalresultat Avkastning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar -44 119 0 1 Aktuariella vinster/f\u00f6rluster demografiska antaganden skuld 2 -5 2 -5 Aktuariella vinster/f\u00f6rluster finansiella antaganden skuld 91 -235 0 -23 Aktuariella vinster/f\u00f6rluster erfarenhetsbaserade  antaganden skuld -8 66 12 7 Aktuariella vinster (-) och f\u00f6rluster (+)  41 -55 14 -20 Summa redovisad pensionskostnad 118 -33 19 -18 FINANSIELLA TILLG\u00c5NGAR V\u00c4RDERADE TILL VERKLIGT V\u00c4RDE VIA \u00d6VRIGT TOTALRESULTAT FINANSIELLA  TILLG\u00c5NGAR V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE FINANSIELLA SKULDER V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE S\u00c4KRINGS- INSTRUMENT SUMMA 2023 2022  2023 2022 2023  2022 2023 2022 2023 2022 R\u00e4nteint\u00e4kter och liknande resultatposter \u2013 \u2013 616 162 \u2013 \u2013 \u2013 \u2013 616 162 R\u00e4ntekostnader och liknande resultatposter \u2013 \u2013 \u2013 \u2013 399 243 \u2013 \u2013 399 243 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "En r\u00e4nteh\u00f6jning med 1 procentenhet p\u00e5 dessa belopp skulle inneb\u00e4ra en \u00f6kad r\u00e4nteint\u00e4kt med MSEK 264 (222) p\u00e5 likvida medel och kort fristiga placeringar samt en \u00f6kad r\u00e4ntekostnad p\u00e5 MSEK 685 (544) p\u00e5 extern uppl\u00e5ning och leasing. En motsvarande r\u00e4ntes\u00e4nkning skulle medf\u00f6ra en minskad r\u00e4nteint\u00e4kt med samma belopp samt minskad  r\u00e4ntekostnad f\u00f6r det som h\u00e4nf\u00f6r sig till skulder till kreditinstitut och  leasing. \u00c4ndringar i r\u00e4nteniv\u00e5 f\u00f6rv\u00e4ntas ge begr\u00e4nsade effekter p\u00e5 det bokf\u00f6rda v\u00e4rdet av koncernens r\u00e4nteb\u00e4rande skulder . KONCERNEN MSEK 2023 2022 Avskrivningar p\u00e5 nyttjander\u00e4ttstillg\u00e5ngar  12 877 11 838 Nedskrivningar p\u00e5 nyttjander\u00e4ttstillg\u00e5ngar 276 307 R\u00e4ntekostnader p\u00e5 leasingskulder  1 744 872 Kostnader f\u00f6r variabla  leasingavgifter  7 158 6 938 Andra leasingavgifter 1 218 3 273 Totala kostnader h\u00e4nf\u00f6rliga till leasingverksamheten  23 273 23 228 NYTTJANDER\u00c4TTSTILLG\u00c5NGAR MSEK BUTIKS- LOK ALER   LAGER   KONTOR   TOTALT LEASE- SKULD Ing\u00e5ende balans per 2022-12-01 51 065 4 532 2 708 58 305 61 857 Brutto\u00f6kning under perioden 8 725 1 179 897 10 801 11 947 Avskrivningar p\u00e5 nyttjander\u00e4ttstill- g\u00e5ngar  -11 030 -984 -863 -12 877 Nedskrivningar p\u00e5 nyttjander\u00e4ttstill- g\u00e5ngar -276 \u2013 \u2013 -276 Omr\u00e4kningsdifferens  636 100 20 755 797 R\u00e4ntekostnader p\u00e5 leasingskuld  1 744 Leasingavgifter  -15 458 Utg\u00e5ende balans per 2023-11-30  49 120 4 826 2 762 56 708 60 888 NYTTJANDER\u00c4TTSTILLG\u00c5NGAR MSEK BUTIKS- LOK ALER   LAGER   KONTOR   TOTALT LEASE- SKULD Ing\u00e5ende balans per 2021-12-01 46 481 3 973 2 631 53 085 57 076 Brutto\u00f6kning under perioden 11 223 906 726 12 855 12 558 Avskrivningar p\u00e5 nyttjander\u00e4tts- tillg\u00e5ngar  -10 399 -681 -758 -11 838 Nedskrivningar p\u00e5 nyttjander\u00e4tts- tillg\u00e5ngar -307 \u2013 \u2013 -307 Omr\u00e4kningsdifferens  4 067 334 109 4 510 4 895 R\u00e4ntekostnader p\u00e5 leasingskuld  872 Leasingavgifter  -13 545 Utg\u00e5ende balans per 2022-11-30  51 065 4 532 2 708 58 305 61 857 KONCERNEN MODERBOLAGET 2023 2022  2023  2022 I de belopp som redovisas som pensionskostnad  ing\u00e5r f\u00f6ljande poster: Kostnader f\u00f6r tj\u00e4nstg\u00f6ring under innevarande \u00e5r 59 60  \u2013 \u2013 R\u00e4ntekostnad 37 9  5 2 R\u00e4nteint\u00e4kter -28 -6 0 0 Reduceringar/regleringar vinster (-) och f\u00f6rluster (+) 0 -17 \u2013 \u2013 Kostnad avseende tj\u00e4nstg\u00f6ring under  tidigare perioder -4 -42 \u2013 \u2013 F\u00f6r\u00e4ndringar i utl\u00e4ndska valutakurser f\u00f6r planer som  v\u00e4rderas i annan valuta \u00e4n rapporteringsvalutan 13 18  \u2013 \u2013 Redovisad pensionskostnad i resultatr\u00e4kningen  77 22  5 2 Redovisad pensionskostnad i \u00f6vrigt totalresultat Avkastning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar -44 119 0 1 Aktuariella vinster/f\u00f6rluster demografiska antaganden skuld 2 -5 2 -5 Aktuariella vinster/f\u00f6rluster finansiella antaganden skuld 91 -235 0 -23 Aktuariella vinster/f\u00f6rluster erfarenhetsbaserade  antaganden skuld -8 66 12 7 Aktuariella vinster (-) och f\u00f6rluster (+)  41 -55 14 -20 Summa redovisad pensionskostnad 118 -33 19 -18 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "En r\u00e4nteh\u00f6jning med 1 procentenhet p\u00e5 dessa belopp skulle inneb\u00e4ra en \u00f6kad r\u00e4nteint\u00e4kt med MSEK 264 (222) p\u00e5 likvida medel och kort fristiga placeringar samt en \u00f6kad r\u00e4ntekostnad p\u00e5 MSEK 685 (544) p\u00e5 extern uppl\u00e5ning och leasing. En motsvarande r\u00e4ntes\u00e4nkning skulle medf\u00f6ra en minskad r\u00e4nteint\u00e4kt med samma belopp samt minskad  r\u00e4ntekostnad f\u00f6r det som h\u00e4nf\u00f6r sig till skulder till kreditinstitut och  leasing. \u00c4ndringar i r\u00e4nteniv\u00e5 f\u00f6rv\u00e4ntas ge begr\u00e4nsade effekter p\u00e5 det bokf\u00f6rda v\u00e4rdet av koncernens r\u00e4nteb\u00e4rande skulder . ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "En r\u00e4nteh\u00f6jning med 1 procentenhet p\u00e5 dessa belopp skulle inneb\u00e4ra en \u00f6kad r\u00e4nteint\u00e4kt med MSEK 264 (222) p\u00e5 likvida medel och kort fristiga placeringar samt en \u00f6kad r\u00e4ntekostnad p\u00e5 MSEK 685 (544) p\u00e5 extern uppl\u00e5ning och leasing. En motsvarande r\u00e4ntes\u00e4nkning skulle medf\u00f6ra en minskad r\u00e4nteint\u00e4kt med samma belopp samt minskad  r\u00e4ntekostnad f\u00f6r det som h\u00e4nf\u00f6r sig till skulder till kreditinstitut och  leasing. \u00c4ndringar i r\u00e4nteniv\u00e5 f\u00f6rv\u00e4ntas ge begr\u00e4nsade effekter p\u00e5 det bokf\u00f6rda v\u00e4rdet av koncernens r\u00e4nteb\u00e4rande skulder KONCERNEN MSEK 2023 2022 Avskrivningar p\u00e5 nyttjander\u00e4ttstillg\u00e5ngar  12 877 11 838 Nedskrivningar p\u00e5 nyttjander\u00e4ttstillg\u00e5ngar 276 307 R\u00e4ntekostnader p\u00e5 leasingskulder  1 744 872 Kostnader f\u00f6r variabla  leasingavgifter  7 158 6 938 Andra leasingavgifter 1 218 3 273 Totala kostnader h\u00e4nf\u00f6rliga till leasingverksamheten  23 273 23 228 NYTTJANDER\u00c4TTSTILLG\u00c5NGAR MSEK BUTIKS- LOK ALER   LAGER   KONTOR   TOTALT LEASE- SKULD Ing\u00e5ende balans per 2022-12-01 51 065 4 532 2 708 58 305 61 857 Brutto\u00f6kning under perioden 8 725 1 179 897 10 801 11 947 Avskrivningar p\u00e5 nyttjander\u00e4ttstill- g\u00e5ngar  -11 030 -984 -863 -12 877 Nedskrivningar p\u00e5 nyttjander\u00e4ttstill- g\u00e5ngar -276 \u2013 \u2013 -276 Omr\u00e4kningsdifferens  636 100 20 755 797 R\u00e4ntekostnader p\u00e5 leasingskuld  1 744 Leasingavgifter  -15 458 Utg\u00e5ende balans per 2023-11-30  49 120 4 826 2 762 56 708 60 888 NYTTJANDER\u00c4TTSTILLG\u00c5NGAR MSEK BUTIKS- LOK ALER   LAGER   KONTOR   TOTALT LEASE- SKULD Ing\u00e5ende balans per 2021-12-01 46 481 3 973 2 631 53 085 57 076 Brutto\u00f6kning under perioden 11 223 906 726 12 855 12 558 Avskrivningar p\u00e5 nyttjander\u00e4tts- tillg\u00e5ngar  -10 399 -681 -758 -11 838 Nedskrivningar p\u00e5 nyttjander\u00e4tts- tillg\u00e5ngar -307 \u2013 \u2013 -307 Omr\u00e4kningsdifferens  4 067 334 109 4 510 4 895 R\u00e4ntekostnader p\u00e5 leasingskuld  872 Leasingavgifter  -13 545 Utg\u00e5ende balans per 2022-11-30  51 065 4 532 2 708 58 305 61 857 KONCERNEN MODERBOLAGET 2023 2022  2023  2022 I de belopp som redovisas som pensionskostnad  ing\u00e5r f\u00f6ljande poster: Kostnader f\u00f6r tj\u00e4nstg\u00f6ring under innevarande \u00e5r 59 60  \u2013 \u2013 R\u00e4ntekostnad 37 9  5 2 R\u00e4nteint\u00e4kter -28 -6 0 0 Reduceringar/regleringar vinster (-) och f\u00f6rluster (+) 0 -17 \u2013 \u2013 Kostnad avseende tj\u00e4nstg\u00f6ring under  tidigare perioder -4 -42 \u2013 \u2013 F\u00f6r\u00e4ndringar i utl\u00e4ndska valutakurser f\u00f6r planer som  v\u00e4rderas i annan valuta \u00e4n rapporteringsvalutan 13 18  \u2013 \u2013 Redovisad pensionskostnad i resultatr\u00e4kningen  77 22  5 2 Redovisad pensionskostnad i \u00f6vrigt totalresultat Avkastning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar -44 119 0 1 Aktuariella vinster/f\u00f6rluster demografiska antaganden skuld 2 -5 2 -5 Aktuariella vinster/f\u00f6rluster finansiella antaganden skuld 91 -235 0 -23 Aktuariella vinster/f\u00f6rluster erfarenhetsbaserade  antaganden skuld -8 66 12 7 Aktuariella vinster (-) och f\u00f6rluster (+)  41 -55 14 -20 Summa redovisad pensionskostnad 118 -33 19 -18 FINANSIELLA TILLG\u00c5NGAR V\u00c4RDERADE TILL VERKLIGT V\u00c4RDE VIA \u00d6VRIGT TOTALRESULTAT FINANSIELLA  TILLG\u00c5NGAR V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE FINANSIELLA SKULDER V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE S\u00c4KRINGS- INSTRUMENT SUMMA 2023 2022  2023 2022 2023  2022 2023 2022 2023 2022 R\u00e4nteint\u00e4kter och liknande resultatposter \u2013 \u2013 616 162 \u2013 \u2013 \u2013 \u2013 616 162 R\u00e4ntekostnader och liknande resultatposter \u2013 \u2013 \u2013 \u2013 399 243 \u2013 \u2013 399 243 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "En r\u00e4nteh\u00f6jning med 1 procentenhet p\u00e5 dessa belopp skulle inneb\u00e4ra en \u00f6kad r\u00e4nteint\u00e4kt med MSEK 264 (222) p\u00e5 likvida medel och kort fristiga placeringar samt en \u00f6kad r\u00e4ntekostnad p\u00e5 MSEK 685 (544) p\u00e5 extern uppl\u00e5ning och leasing. En motsvarande r\u00e4ntes\u00e4nkning skulle medf\u00f6ra en minskad r\u00e4nteint\u00e4kt med samma belopp samt minskad  r\u00e4ntekostnad f\u00f6r det som h\u00e4nf\u00f6r sig till skulder till kreditinstitut och  leasing. \u00c4ndringar i r\u00e4nteniv\u00e5 f\u00f6rv\u00e4ntas ge begr\u00e4nsade effekter p\u00e5 det bokf\u00f6rda v\u00e4rdet av koncernens r\u00e4nteb\u00e4rande skulder KONCERNEN MODERBOLAGET 2023 2022  2023  2022 I de belopp som redovisas som pensionskostnad  ing\u00e5r f\u00f6ljande poster: Kostnader f\u00f6r tj\u00e4nstg\u00f6ring under innevarande \u00e5r 59 60  \u2013 \u2013 R\u00e4ntekostnad 37 9  5 2 R\u00e4nteint\u00e4kter -28 -6 0 0 Reduceringar/regleringar vinster (-) och f\u00f6rluster (+) 0 -17 \u2013 \u2013 Kostnad avseende tj\u00e4nstg\u00f6ring under  tidigare perioder -4 -42 \u2013 \u2013 F\u00f6r\u00e4ndringar i utl\u00e4ndska valutakurser f\u00f6r planer som  v\u00e4rderas i annan valuta \u00e4n rapporteringsvalutan 13 18  \u2013 \u2013 Redovisad pensionskostnad i resultatr\u00e4kningen  77 22  5 2 Redovisad pensionskostnad i \u00f6vrigt totalresultat Avkastning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar -44 119 0 1 Aktuariella vinster/f\u00f6rluster demografiska antaganden skuld 2 -5 2 -5 Aktuariella vinster/f\u00f6rluster finansiella antaganden skuld 91 -235 0 -23 Aktuariella vinster/f\u00f6rluster erfarenhetsbaserade  antaganden skuld -8 66 12 7 Aktuariella vinster (-) och f\u00f6rluster (+)  41 -55 14 -20 Summa redovisad pensionskostnad 118 -33 19 -18 FINANSIELLA TILLG\u00c5NGAR V\u00c4RDERADE TILL VERKLIGT V\u00c4RDE VIA \u00d6VRIGT TOTALRESULTAT FINANSIELLA  TILLG\u00c5NGAR V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE FINANSIELLA SKULDER V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE S\u00c4KRINGS- INSTRUMENT SUMMA 2023 2022  2023 2022 2023  2022 2023 2022 2023 2022 R\u00e4nteint\u00e4kter och liknande resultatposter \u2013 \u2013 616 162 \u2013 \u2013 \u2013 \u2013 616 162 R\u00e4ntekostnader och liknande resultatposter \u2013 \u2013 \u2013 \u2013 399 243 \u2013 \u2013 399 243 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "V<span class=\"__4 _298\"></span>alut<span class=\"__4 _298\"></span>aexponering i<span class=\"__4 _298\"></span> finansiella instrumen<span class=\"__4 _298\"></span>t<span class=\"__4 _300\"> </span>H&amp;M-<span class=\"__4 _299\"></span>koncernens valutarisk i finansiella instrument \u00e4r fr\u00e4mst r<span class=\"__4 _298\"></span>elat<span class=\"__4 _298\"></span>erad till<span class=\"__4 _298\"></span> finansiella<span class=\"__4 _298\"></span> placeringar<span class=\"__4 _297\"></span>, lever<span class=\"__4 _298\"></span>ant<span class=\"__4 _298\"></span>\u00f6rsskulder<span class=\"__4 _298\"></span> och deriva<span class=\"__4 _298\"></span>t. Koncernens<span class=\"__4 _298\"></span> leverant<span class=\"__4 _298\"></span>\u00f6rsskulde<span class=\"__4 _299\"></span>r i utl\u00e4ndska valut<span class=\"__4 _298\"></span>or handhas huvudsak<span class=\"__4 _299\"></span>ligen i Sverige oc<span class=\"__4 _299\"></span>h \u00e4r till st\u00f6r<span class=\"__4 _299\"></span>sta d<span class=\"__4 _299\"></span>ele<span class=\"__4 _299\"></span>n kurs<span class=\"__4 _299\"></span>s\u00e4<span class=\"__4 _299\"></span>kra<span class=\"__4 _299\"></span>de m<span class=\"__4 _299\"></span>ed term<span class=\"__4 _299\"></span>ins<span class=\"__4 _299\"></span>kontrak<span class=\"__4 _299\"></span>t<span class=\"__4 _300\"> </span>. M<span class=\"__4 _299\"></span>ot bak grun<span class=\"__4 _299\"></span>d av ovans<span class=\"__4 _299\"></span>t\u00e5en<span class=\"__4 _299\"></span>de s<span class=\"__4 _299\"></span>kull<span class=\"__4 _299\"></span>e en f\u00f6r\u00e4<span class=\"__4 _299\"></span>ndr<span class=\"__4 _299\"></span>ing av d<span class=\"__4 _299\"></span>en sve<span class=\"__4 _299\"></span>ns<span class=\"__4 _299\"></span>ka kro<span class=\"__4 _299\"></span>nans v\u00e4rde med 10 procent i f<span class=\"__4 _298\"></span>\u00f6rh\u00e5llande till andra valut<span class=\"__4 _298\"></span>or ge en obetydlig mom<span class=\"__4 _299\"></span>entan re<span class=\"__4 _299\"></span>sultatef<span class=\"__4 _299\"></span>fek<span class=\"__4 _299\"></span>t relaterad ti<span class=\"__4 _299\"></span>ll inn<span class=\"__4 _299\"></span>ehav av fi<span class=\"__4 _299\"></span>nans<span class=\"__4 _299\"></span>iel<span class=\"__4 _299\"></span>la ins<span class=\"__4 _299\"></span>trum<span class=\"__4 _299\"></span>ent pe<span class=\"__4 _299\"></span>r bala<span class=\"__4 _299\"></span>nsd<span class=\"__4 _299\"></span>age<span class=\"__4 _299\"></span>n. S<span class=\"__4 _299\"></span>\u00e4k<span class=\"__4 _299\"></span>ring<span class=\"__4 _299\"></span>sre<span class=\"__4 _299\"></span>ser<span class=\"__4 _302\"></span>ven i eg<span class=\"__4 _299\"></span>et kapi<span class=\"__4 _299\"></span>tal sku<span class=\"__4 _299\"></span>lle v<span class=\"__4 _299\"></span>id en f\u00f6<span class=\"__4 _299\"></span>rst\u00e4<span class=\"__4 _299\"></span>rk ning av d<span class=\"__4 _299\"></span>en sv<span class=\"__4 _299\"></span>ens<span class=\"__4 _299\"></span>ka k<span class=\"__4 _299\"></span>ronan m<span class=\"__4 _299\"></span>ed 1<span class=\"__4 _299\"></span>0 pro<span class=\"__4 _299\"></span>cent p<span class=\"__4 _299\"></span>\u00e5verk<span class=\"__4 _299\"></span>as po<span class=\"__4 _299\"></span>siti<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>t me<span class=\"__4 _299\"></span>d cirk<span class=\"__4 _299\"></span>a M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 80 (<span class=\"__4 _299\"></span>542<span class=\"__4 _299\"></span>) f\u00f6re b<span class=\"__4 _299\"></span>eak<span class=\"__4 _299\"></span>tand<span class=\"__4 _299\"></span>e av skat<span class=\"__4 _299\"></span>teef<span class=\"__4 _299\"></span>fekt<span class=\"__4 _299\"></span>, varav M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 8<span class=\"__4 _299\"></span>12 (1 207<span class=\"__4 _299\"></span>) avse<span class=\"__4 _299\"></span>r EU<span class=\"__4 _299\"></span>R oc<span class=\"__4 _299\"></span>h M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK -1 80<span class=\"__4 _299\"></span>0 (-1 892<span class=\"__4 _299\"></span>) avs<span class=\"__4 _299\"></span>er U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D. Kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>ns ex<span class=\"__4 _298\"></span>ponering a<span class=\"__4 _298\"></span>vseende ut<span class=\"__4 _298\"></span>est\u00e5ende<span class=\"__4 _298\"></span> derivat<span class=\"__4 _298\"></span>inst<span class=\"__4 _298\"></span>rument<span class=\"__4 _298\"></span> redo<span class=\"__4 _298\"></span>visas i no<span class=\"__4 _298\"></span>t 2<span class=\"__4 _298\"></span>4.<span class=\"__4 _300\"> </span>\u00c5ret<span class=\"__4 _298\"></span>s r<span class=\"__4 _298\"></span>\u00f6relser<span class=\"__4 _298\"></span>esulta<span class=\"__4 _298\"></span>t i<span class=\"__4 _298\"></span> koncernen<span class=\"__4 _298\"></span> har p\u00e5<span class=\"__4 _298\"></span>verka<span class=\"__4 _298\"></span>ts<span class=\"__4 _298\"></span> av v<span class=\"__4 _298\"></span>alut<span class=\"__4 _298\"></span>akursdiff<span class=\"__4 _298\"></span>eren<span class=\"ls1_4 ws1_4\"> </span>ser av<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>end<span class=\"__4 _299\"></span>e var<span class=\"__4 _299\"></span>ufl<span class=\"__4 _299\"></span>\u00f6de<span class=\"__4 _299\"></span>n me<span class=\"__4 _299\"></span>d M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK -168 (14<span class=\"__4 _299\"></span>3)<span class=\"__4 _299\"></span>. T<span class=\"__4 _297\"></span>ransaktionsexponering i<span class=\"__4 _298\"></span> k<span class=\"__4 _298\"></span>ommersiella fl\u00f6den Betalningsfl\u00f6<span class=\"__4 _299\"></span>den i form av<span class=\"__4 _298\"></span> kund  respe<span class=\"__4 _299\"></span>ktive leverant<span class=\"__4 _298\"></span>\u00f6rsbetalningar i utl\u00e4n<span class=\"__4 _299\"></span>dsk<span class=\"__4 _299\"></span>a valutor o<span class=\"__4 _299\"></span>rs<span class=\"__4 _299\"></span>akar v<span class=\"__4 _299\"></span>aluta<span class=\"__4 _299\"></span>expon<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>ng f\u00f6r kon<span class=\"__4 _299\"></span>cer<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>n. I sy<span class=\"__4 _299\"></span>f<span class=\"__4 _299\"></span>te att han<span class=\"__4 _298\"></span>tera valu<span class=\"__4 _298\"></span>tarisken avseende f\u00f6r\u00e4ndringar i valutak<span class=\"__4 _298\"></span>urser s\u00e4krar koncernen valutakurserna inom ramen f\u00f6r finanspolicyn<span class=\"__4 _299\"></span>. V<span class=\"__4 _298\"></span>alutarisk ex<span class=\"__4 _298\"></span>poneringen han<span class=\"__4 _298\"></span>t<span class=\"__4 _298\"></span>eras cen<span class=\"__4 _298\"></span>tra<span class=\"__4 _298\"></span>lt. E<span class=\"__4 _298\"></span>n st<span class=\"__4 _298\"></span>or andel<span class=\"__4 _298\"></span> av<span class=\"__4 _298\"></span> koncernens<span class=\"__4 _298\"></span> f\u00f6rs\u00e4lj<span class=\"__4 _298\"></span>ning sker i EU<span class=\"__4 _299\"></span>R o<span class=\"__4 _299\"></span>ch kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>ns me<span class=\"__4 _299\"></span>st b<span class=\"__4 _299\"></span>etyde<span class=\"__4 _299\"></span>ls<span class=\"__4 _299\"></span>efull<span class=\"__4 _299\"></span>a ink\u00f6p<span class=\"__4 _299\"></span>sval<span class=\"__4 _299\"></span>utor \u00e4r U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D oc<span class=\"__4 _299\"></span>h EU<span class=\"__4 _299\"></span>R<span class=\"__4 _299\"></span>. F\u00f6r<span class=\"__4 _299\"></span>\u00e4ndr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar av U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D-<span class=\"__4 _299\"></span>kur<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>n gentem<span class=\"__4 _299\"></span>ot EU<span class=\"__4 _299\"></span>R utg\u00f6r d<span class=\"__4 _299\"></span>en en<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>ilt st\u00f6rs<span class=\"__4 _298\"></span>ta t<span class=\"__4 _298\"></span>ransakt<span class=\"__4 _298\"></span>ionse<span class=\"__4 _298\"></span>xponeringen inom<span class=\"__4 _298\"></span> koncernen.<span class=\"__4 _298\"></span> Uppskattad r<span class=\"__4 _298\"></span>\u00f6rel<span class=\"__4 _298\"></span>se<span class=\"ls1_4 ws1_4\"> </span>betin<span class=\"__4 _299\"></span>gad tran<span class=\"__4 _299\"></span>sak<span class=\"__4 _299\"></span>tio<span class=\"__4 _299\"></span>nsexp<span class=\"__4 _299\"></span>one<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>g f\u00f6r konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s vik<span class=\"__4 _299\"></span>tiga<span class=\"__4 _299\"></span>ste valutor framg<span class=\"__4 _299\"></span>\u00e5r i tab<span class=\"__4 _299\"></span>ell<span class=\"__4 _299\"></span>en n<span class=\"__4 _299\"></span>eda<span class=\"__4 _299\"></span>n. S<span class=\"__4 _299\"></span>om et<span class=\"__4 _299\"></span>t exempe<span class=\"__4 _299\"></span>l \u00e4r net<span class=\"__4 _299\"></span>totransak<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>sexp<span class=\"__4 _299\"></span>o<span class=\"__4 _299\"></span> ner<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en f\u00f6r in<span class=\"__4 _299\"></span>g\u00e5e<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>e och u<span class=\"__4 _299\"></span>tg\u00e5en<span class=\"__4 _299\"></span>de b<span class=\"__4 _299\"></span>etalnin<span class=\"__4 _299\"></span>gar i U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D ett u<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>ers<span class=\"__4 _299\"></span>kott. En f\u00f6rst\u00e4<span class=\"__4 _299\"></span>rk<span class=\"__4 _299\"></span>ning av U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>D val<span class=\"__4 _299\"></span>utakur<span class=\"__4 _299\"></span>s ge<span class=\"__4 _299\"></span>ntemot alla \u00f6v<span class=\"__4 _299\"></span>ri<span class=\"__4 _299\"></span>ga valu<span class=\"__4 _299\"></span>tor me<span class=\"__4 _299\"></span>d 10 proc<span class=\"__4 _299\"></span>ent s<span class=\"__4 _299\"></span>kull<span class=\"__4 _299\"></span>e f\u00e5 en ne<span class=\"__4 _299\"></span>gativ p<span class=\"__4 _299\"></span>\u00e5verk<span class=\"__4 _299\"></span>an p\u00e5 ka<span class=\"__4 _299\"></span>ss<span class=\"__4 _299\"></span>afl\u00f6<span class=\"__4 _299\"></span>de o<span class=\"__4 _299\"></span>ch r\u00f6<span class=\"__4 _299\"></span>rels<span class=\"__4 _299\"></span>eres<span class=\"__4 _299\"></span>ultat me<span class=\"__4 _299\"></span>d M<span class=\"__4 _299\"></span>SEK 5 4<span class=\"__4 _299\"></span>0<span class=\"__4 _299\"></span>2 (6 325) och e<span class=\"__4 _299\"></span>n f\u00f6rs<span class=\"__4 _299\"></span>vagni<span class=\"__4 _299\"></span>ng s<span class=\"__4 _299\"></span>kulle g<span class=\"__4 _299\"></span>e en p<span class=\"__4 _299\"></span>os<span class=\"__4 _299\"></span>itiv ef<span class=\"__4 _299\"></span>fek<span class=\"__4 _299\"></span>t om M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 5 4<span class=\"__4 _299\"></span>02 (6 325). A<span class=\"__4 _299\"></span>nal<span class=\"__4 _299\"></span>yse<span class=\"__4 _299\"></span>n \u00e4r ba<span class=\"__4 _299\"></span>sera<span class=\"__4 _299\"></span>d p\u00e5 anta<span class=\"__4 _299\"></span>gand<span class=\"__4 _299\"></span>et att in<span class=\"__4 _299\"></span>ga valutafl\u00f6den har s\u00e4krats och \u00e4r gjord f<span class=\"__4 _298\"></span>\u00f6re motverkande prisjusteringar och andra liknande \u00e5tg\u00e4rder<span class=\"__4 _297\"></span>.<span class=\"__4 _300\"> </span> Konce<span class=\"__4 _299\"></span>rnen har \u00e4ven t<span class=\"__4 _298\"></span>ransaktionsexpone<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span>ring mot e<span class=\"__4 _298\"></span>tt stort antal mindr<span class=\"__4 _298\"></span>e valut<span class=\"__4 _298\"></span>or som tillsammans summerar till raden \u201d\u00d6vriga\u201d<span class=\"__4 _298\"></span>.<span class=\"__4 _300\"> </span>VA<span class=\"__4 _b_3\"></span>L<span class=\"__4 _299\"></span>U<span class=\"__4 _b_3\"></span>TA<span class=\"__4 _c_4\"> </span><span class=\"ls19_4 ws14_4\">2023<span class=\"__4 _d_3\"> </span><span class=\"ls1a_4 ws15_4\">2022<span class=\"__4 _300\"> </span></span></span>EUR<span class=\"__4 _e_4\"> </span><span class=\"ls1c_4 ws16_4\">26 752<span class=\"__4 _f_3\"> </span><span class=\"lsc_4 ws9_4\">28 257<span class=\"__4 _300\"> </span></span></span>GBP<span class=\"__4 _308\"> </span><span class=\"ls1_4 ws1_4\">6 84<span class=\"__4 _299\"></span>8<span class=\"__4 _309\"> </span><span class=\"ls1e_4 ws18_4\">6 7<span class=\"__4 _299\"></span>94<span class=\"__4 _300\"> </span></span></span>USD<span class=\"__4 _310\"> </span><span class=\"ls1_4 ws1_4\">-5<span class=\"__4 _299\"></span>4 01<span class=\"__4 _299\"></span>5<span class=\"__4 _311\"> </span><span class=\"lsc_4 ws9_4\">-6<span class=\"__4 _299\"></span>3 25<span class=\"__4 _299\"></span>4<span class=\"__4 _300\"> </span></span></span>\u00d6vriga<span class=\"__4 _312\"> </span><span class=\"ls20_4 ws1a_4\">34<span class=\"__4 _299\"></span> 952<span class=\"__4 _313\"> </span>35 3<span class=\"__4 _299\"></span>62<span class=\"__4 _300\"> </span></span>DERIV<span class=\"__4 _297\"></span>A<span class=\"__4 _298\"></span>T<span class=\"__4 _297\"></span> TILL<span class=\"__4 _298\"></span>G\u00c5NGAR<span class=\"__4 _300\"> </span>DERIV<span class=\"__4 _297\"></span>A<span class=\"__4 _298\"></span>T<span class=\"__4 _297\"></span> <span class=\"__4 _314\"></span><span class=\"ls1_4 ws1_4\"> </span>SKULDER<span class=\"__4 _300\"> </span>Bruttobelopp<span class=\"__4 _315\"> </span><span class=\"ls1_4 ws1_4\">1 089<span class=\"__4 _316\"> </span>1 205<span class=\"__4 _300\"> </span></span>Effe<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>t av net<span class=\"__4 _299\"></span>tin<span class=\"__4 _299\"></span>gs<span class=\"__4 _299\"></span>av<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>l<span class=\"__4 _317\"> </span><span class=\"lsb_4 ws8_4\">-864<span class=\"__4 _1a_3\"> </span>-864<span class=\"__4 _300\"> </span></span>Nett<span class=\"__4 _298\"></span>oposition<span class=\"__4 _1b_3\"> </span><span class=\"lsc_4 ws9_4\">225<span class=\"__4 _1c_4\"> </span><span class=\"ls1e_4 ws18_4\">3<span class=\"__4 _299\"></span>41<span class=\"__4 _300\"> </span></span></span>2022<span class=\"__4 _300\"> </span>DERIV<span class=\"__4 _297\"></span>A<span class=\"__4 _298\"></span>T<span class=\"__4 _297\"></span> TILL<span class=\"__4 _298\"></span>G\u00c5NGAR<span class=\"__4 _300\"> </span>DERIV<span class=\"__4 _297\"></span>A<span class=\"__4 _298\"></span>T<span class=\"__4 _297\"></span> <span class=\"__4 _314\"></span><span class=\"ls1_4 ws1_4\"> </span>SKULDER<span class=\"__4 _300\"> </span>Bruttobelopp<span class=\"__4 _1d_3\"> </span><span class=\"ls5_4 ws5_4\">681<span class=\"__4 _316\"> </span><span class=\"ls1_4 ws1_4\">1 365<span class=\"__4 _300\"> </span></span></span>Effe<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>t av net<span class=\"__4 _299\"></span>tin<span class=\"__4 _299\"></span>gs<span class=\"__4 _299\"></span>av<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>l<span class=\"__4 _1e_4\"> </span><span class=\"ls14_4 wse_4\">-665<span class=\"__4 _1f_3\"> </span>-665<span class=\"__4 _300\"> </span></span>Nett<span class=\"__4 _298\"></span>oposition<span class=\"__4 _318\"> </span><span class=\"ls13_4 ws20_4\">16<span class=\"__4 _319\"> </span><span class=\"ls7_4 ws21_4\">700<span class=\"__4 _300\"> </span></span></span>Lik<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>da me<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>l oc<span class=\"__4 _299\"></span>h kort<span class=\"__4 _299\"></span>fri<span class=\"__4 _299\"></span>stiga p<span class=\"__4 _299\"></span>lac<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar var M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 26 398 (<span class=\"__4 _299\"></span>21 707<span class=\"__4 _299\"></span>) pe<span class=\"__4 _299\"></span>r den 3<span class=\"__4 _299\"></span>0 nove<span class=\"__4 _299\"></span>mb<span class=\"__4 _299\"></span>er 20<span class=\"__4 _299\"></span>23<span class=\"__4 _299\"></span>. Sum<span class=\"__4 _299\"></span>man av li<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>vid<span class=\"__4 _299\"></span>a me<span class=\"__4 _299\"></span>del<span class=\"__4 _299\"></span>, kor<span class=\"__4 _299\"></span>tf<span class=\"__4 _299\"></span>risti<span class=\"__4 _299\"></span>ga pl<span class=\"__4 _299\"></span>a<span class=\"__4 _299\"></span> cer<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar oc<span class=\"__4 _299\"></span>h outny<span class=\"__4 _299\"></span>ttja<span class=\"__4 _299\"></span>de k<span class=\"__4 _299\"></span>redit<span class=\"__4 _299\"></span>fac<span class=\"__4 _299\"></span>iliteter var M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 4<span class=\"__4 _299\"></span>4 57<span class=\"__4 _299\"></span>0 (39 176). Koncernens kort<span class=\"__4 _299\"></span>fristiga tillg\u00e5ngar motsvarar<span class=\"__4 _298\"></span> v\u00e4l bolagets k<span class=\"__4 _298\"></span>ort<span class=\"__4 _299\"></span>fristiga skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r me<span class=\"__4 _299\"></span>d avse<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>de p\u00e5 f\u00f6r<span class=\"__4 _299\"></span>fa<span class=\"__4 _299\"></span>llo<span class=\"__4 _299\"></span>stru<span class=\"__4 _299\"></span>ktur.<span class=\"__4 _300\"> </span>F\u00f6rfallostruktur finans<span class=\"__4 _299\"></span>iella skulder<span class=\"__4 _300\"> </span>FINANSIELLA<span class=\"__4 _297\"></span> SKULDER<span class=\"__4 _320\"> </span><span class=\"ls28_4 ws1_4\">&lt;<span class=\"__4 _299\"></span>1 \u00c5<span class=\"__4 _299\"></span>R<span class=\"__4 _321\"> </span>1-<span class=\"__4 _299\"></span>5 \u00c5<span class=\"__4 _299\"></span>R<span class=\"__4 _322\"> </span>&gt;5 \u00c5<span class=\"__4 _299\"></span>R<span class=\"__4 _323\"> </span><span class=\"ls29_4 ws25_4\">T<span class=\"__4 _299\"></span>O<span class=\"__4 _299\"></span>TA<span class=\"__4 _b_3\"></span>LT<span class=\"__4 _300\"> </span></span></span>Skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r till kre<span class=\"__4 _299\"></span>ditin<span class=\"__4 _299\"></span>stitut<span class=\"__4 _324\"> </span><span class=\"ls1_4 ws1_4\">3 236<span class=\"__4 _325\"> </span><span class=\"ls1c_4 ws16_4\">2 26<span class=\"__4 _299\"></span>0<span class=\"__4 _326\"> </span><span class=\"ls9_4 ws6_4\">11<span class=\"__4 _298\"></span> 586<span class=\"__4 _327\"> </span><span class=\"ls1_4 ws1_4\">17 082<span class=\"__4 _300\"> </span></span></span></span></span>Leasingsk<span class=\"__4 _298\"></span>ulder<span class=\"__4 _2a_4\"> </span><span class=\"ls1c_4 ws16_4\">12 1<span class=\"__4 _299\"></span>59<span class=\"__4 _2b_4\"> </span><span class=\"ls1_4 ws1_4\">28 58<span class=\"__4 _299\"></span>4<span class=\"__4 _327\"> </span>20 145<span class=\"__4 _2c_3\"> </span><span class=\"ls2a_4 ws27_4\">60 888<span class=\"__4 _300\"> </span></span></span></span>Lever<span class=\"__4 _298\"></span>ant<span class=\"__4 _298\"></span>\u00f6rsskulder<span class=\"__4 _2d_4\"> </span><span class=\"ls1_4 ws1_4\">21 02<span class=\"__4 _299\"></span>7<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _2f_3\"> </span>21 02<span class=\"__4 _299\"></span>7<span class=\"__4 _300\"> </span></span>\u00d6vriga finans<span class=\"__4 _299\"></span>iella skulder<span class=\"__4 _328\"> </span><span class=\"ls6_4 ws28_4\">30 07<span class=\"__4 _299\"></span>5<span class=\"__4 _329\"> </span><span class=\"ls2b_4 ws29_4\">39<span class=\"__4 _330\"> </span><span class=\"ls2a_4 ws27_4\">80<span class=\"__4 _331\"> </span><span class=\"ls1e_4 ws18_4\">3<span class=\"__4 _299\"></span>0 194<span class=\"__4 _300\"> </span></span></span></span></span>Summa<span class=\"__4 _332\"> </span><span class=\"ls2c_4 ws2a_4\">66 49<span class=\"__4 _299\"></span>7<span class=\"__4 _333\"> </span><span class=\"ls1_4 ws1_4\">30 8<span class=\"__4 _299\"></span>83<span class=\"__4 _334\"> </span>31 811<span class=\"__4 _335\"> </span>129 1<span class=\"__4 _299\"></span>91<span class=\"__4 _300\"> </span></span></span>Per den<span class=\"__4 _298\"></span> 30 nov<span class=\"__4 _298\"></span>ember 2023<span class=\"__4 _298\"></span> hade k<span class=\"__4 _298\"></span>oncernen r<span class=\"__4 _298\"></span>\u00e4nt<span class=\"__4 _298\"></span>eb\u00e4r<span class=\"__4 _298\"></span>ande skulder<span class=\"__4 _298\"></span> om M<span class=\"__4 _299\"></span>SE<span class=\"__4 _299\"></span>K 17 082 (1<span class=\"__4 _299\"></span>0 7<span class=\"__4 _299\"></span>78<span class=\"__4 _299\"></span>) i form av f\u00f6<span class=\"__4 _299\"></span>retagsc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>ti<span class=\"__4 _299\"></span>fikat<span class=\"__4 _299\"></span>, ob<span class=\"__4 _299\"></span>ligatio<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>r oc<span class=\"__4 _299\"></span>h l\u00e5n fr\u00e5n k<span class=\"__4 _299\"></span>rediti<span class=\"__4 _299\"></span>nstitut<span class=\"__4 _299\"></span>. D\u00e4r<span class=\"__4 _299\"></span>ut\u00f6ver har kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>n outny<span class=\"__4 _299\"></span>ttja<span class=\"__4 _299\"></span>de k<span class=\"__4 _299\"></span>redit<span class=\"__4 _299\"></span>fac<span class=\"__4 _299\"></span>iliteter om M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 18 1<span class=\"__4 _299\"></span>72 (17 4<span class=\"__4 _299\"></span>69). D<span class=\"__4 _299\"></span>en g<span class=\"__4 _299\"></span>eno<span class=\"__4 _299\"></span>ms<span class=\"__4 _299\"></span>nittl<span class=\"__4 _299\"></span>iga l<span class=\"__4 _299\"></span>\u00f6ptide<span class=\"__4 _299\"></span>n p\u00e5 r\u00e4nteb<span class=\"__4 _299\"></span>\u00e4ran<span class=\"__4 _299\"></span>de skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r oc<span class=\"__4 _299\"></span>h outny<span class=\"__4 _299\"></span>ttjad<span class=\"__4 _299\"></span>e kre<span class=\"__4 _299\"></span>dit<span class=\"__4 _299\"></span>fac<span class=\"__4 _299\"></span>iliteter upp<span class=\"__4 _299\"></span>gic<span class=\"__4 _299\"></span>k till 5<span class=\"__4 _299\"></span>,1 (4,<span class=\"__4 _299\"></span>3) \u00e5r<span class=\"__4 _298\"></span>. L\u00f6ptid<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>a p\u00e5 utest\u00e5<span class=\"__4 _299\"></span>end<span class=\"__4 _299\"></span>e r\u00e4nteb\u00e4<span class=\"__4 _299\"></span>rand<span class=\"__4 _299\"></span>e sku<span class=\"__4 _299\"></span>ld oc<span class=\"__4 _299\"></span>h outny<span class=\"__4 _299\"></span>ttj<span class=\"__4 _299\"></span>ade k<span class=\"__4 _299\"></span>redi<span class=\"__4 _299\"></span>tfac<span class=\"__4 _299\"></span>iliteter  <span class=\"__4 _301\"></span>f\u00f6rdelas enligt f<span class=\"__4 _298\"></span>\u00f6ljande tabell.<span class=\"__4 _300\"> </span>\u00c5R<span class=\"__4 _300\"> </span>F<span class=\"__4 _302\"></span>\u00d6<span class=\"__4 _302\"></span>R<span class=\"__4 _302\"></span>E<span class=\"__4 _302\"></span>TA<span class=\"__4 _302\"></span>G<span class=\"__4 _302\"></span>S<span class=\"__4 _302\"></span><span class=\"ls1_4 ws1_4\">-<span class=\"__4 _300\"> </span></span>CERT<span class=\"__4 _298\"></span>IFIKA<span class=\"__4 _298\"></span>T<span class=\"__4 _300\"> </span>OBLIGA<span class=\"ls1_4 ws1_4\">-<span class=\"__4 _300\"> </span></span>T<span class=\"__4 _302\"></span>I<span class=\"__4 _302\"></span>O<span class=\"__4 _302\"></span>N<span class=\"__4 _302\"></span>E<span class=\"__4 _302\"></span>R (EMTN)<span class=\"__4 _300\"> </span>L\u00c5N FR\u00c5N<span class=\"__4 _297\"></span> <span class=\"__4 _301\"></span><span class=\"ls1_4 ws1_4\"> </span>K<span class=\"__4 _302\"></span>R<span class=\"__4 _b_3\"></span>E<span class=\"__4 _299\"></span>D<span class=\"__4 _b_3\"></span>I<span class=\"__4 _302\"></span>T-<span class=\"__4 _300\"> </span>IN<span class=\"__4 _299\"></span>STITU<span class=\"__4 _299\"></span>T<span class=\"__4 _300\"> </span>OUTNYTT<span class=\"__4 _298\"></span>J<span class=\"__4 _298\"></span>ADE<span class=\"__4 _297\"></span> K<span class=\"__4 _302\"></span>R<span class=\"__4 _b_3\"></span>E<span class=\"__4 _299\"></span>D<span class=\"__4 _b_3\"></span>I<span class=\"__4 _302\"></span>T-<span class=\"__4 _300\"> </span>F<span class=\"__4 _298\"></span>ACILITETE<span class=\"__4 _298\"></span>R<span class=\"__4 _300\"> </span>2023<span class=\"__4 _328\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _336\"> </span><span class=\"ls33_4\">2 272<span class=\"__4 _328\"> </span></span>\u2013<span class=\"__4 _300\"> </span></span>20<span class=\"__4 _299\"></span>24<span class=\"__4 _337\"> </span><span class=\"lsc_4 ws9_4\">625<span class=\"__4 _2e_3\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _3a_3\"> </span><span class=\"ls2b_4 ws29_4\">339<span class=\"__4 _328\"> </span></span>\u2013<span class=\"__4 _300\"> </span></span></span>20<span class=\"__4 _299\"></span>25<span class=\"__4 _328\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _3b_3\"> </span>\u2013<span class=\"__4 _328\"> </span>\u2013 </span>20<span class=\"__4 _299\"></span>26<span class=\"__4 _328\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _3c_4\"> </span><span class=\"ls35_4 ws19_4\">2 000<span class=\"__4 _3d_3\"> </span><span class=\"lsb_4 ws28_4\">3 4<span class=\"__4 _299\"></span>07<span class=\"__4 _300\"> </span></span></span></span>2027<span class=\"__4 _3e_4\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _3b_3\"> </span>\u2013<span class=\"__4 _328\"> </span>\u2013 </span>2028<span class=\"__4 _328\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _3f_3\"> </span><span class=\"ls17_4 ws23_4\">260<span class=\"__4 _338\"> </span><span class=\"ls33_4 ws34_4\">14 765<span class=\"__4 _300\"> </span></span></span></span>2029<span class=\"__4 _328\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _322\"> </span><span class=\"ls36_4 ws35_4\">5<span class=\"__4 _299\"></span> 67<span class=\"__4 _302\"></span>9<span class=\"__4 _3b_3\"> </span></span>\u2013<span class=\"__4 _339\"> </span>\u2013<span class=\"__4 _300\"> </span></span>2030<span class=\"__4 _340\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _3b_3\"> </span>\u2013<span class=\"__4 _328\"> </span>\u2013<span class=\"__4 _300\"> </span></span>2031<span class=\"__4 _341\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _322\"> </span><span class=\"lsb_4 ws28_4\">5 907<span class=\"__4 _3b_3\"> </span></span>\u2013<span class=\"__4 _328\"> </span>\u2013<span class=\"__4 _300\"> </span></span>T<span class=\"__4 _297\"></span>ot<span class=\"__4 _299\"></span>alt MSEK<span class=\"__4 _342\"> </span><span class=\"ls33_4 ws34_4\">625<span class=\"__4 _2d_4\"> </span><span class=\"ls39_4 ws6_4\">11 586<span class=\"__4 _336\"> </span></span><span class=\"ws1_4\">4 87<span class=\"__4 _299\"></span>1<span class=\"__4 _338\"> </span>18 172<span class=\"__4 _300\"> </span></span></span>FINANSIELLA<span class=\"__6 _487\"></span> TILL<span class=\"__6 _484\"></span>G\u00c5NGAR<span class=\"__6 _487\"></span> V<span class=\"__6 _487\"></span>\u00c4RDERADE TILL<span class=\"__6 _501\"></span> VERKLIG<span class=\"__6 _487\"></span>T V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _484\"></span> VIA \u00d6<span class=\"__6 _484\"></span>VRIG<span class=\"__6 _484\"></span>T<span class=\"__6 _501\"></span> T<span class=\"__6 _485\"></span>O<span class=\"__6 _485\"></span>TA<span class=\"__6 _490\"></span>L<span class=\"__6 _490\"></span>R<span class=\"__6 _490\"></span>E<span class=\"__6 _485\"></span>S<span class=\"__6 _490\"></span>U<span class=\"__6 _490\"></span>LTAT<span class=\"__6 _14a\"> </span>FINANSIELLA<span class=\"__6 _487\"></span> <span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\"> </span>TILL<span class=\"__6 _484\"></span>G\u00c5NGAR<span class=\"__6 _487\"></span> V<span class=\"__6 _487\"></span>\u00c4RDERADE TILL<span class=\"__6 _501\"></span> <span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\"> </span>UPPLUPET<span class=\"__6 _484\"></span> ANSK<span class=\"__6 _485\"></span>AFFNINGS<span class=\"__6 _484\"></span>V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _14a\"> </span>FINANSIELLA SKULDER<span class=\"__6 _487\"></span> V<span class=\"__6 _487\"></span>\u00c4RDERADE TILL<span class=\"__6 _501\"></span> <span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\"> </span>UPPLUPET<span class=\"__6 _484\"></span> ANSK<span class=\"__6 _485\"></span>AFFNINGS<span class=\"__6 _484\"></span>V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _14a\"> </span>S\u00c4KRINGS-<span class=\"__6 _487\"></span><span class=\"ls2_6 ws2_6\"> </span>INST<span class=\"__6 _484\"></span>RUME<span class=\"__6 _484\"></span>NT<span class=\"__6 _14a\"> </span>S<span class=\"__6 _490\"></span>U<span class=\"__6 _490\"></span>M<span class=\"__6 _485\"></span>M<span class=\"__6 _490\"></span>A <span class=\"__6 _490\"></span> R<span class=\"__6 _490\"></span>E<span class=\"__6 _485\"></span>D<span class=\"__6 _490\"></span>O<span class=\"__6 _485\"></span>V<span class=\"__6 _490\"></span>I<span class=\"__6 _490\"></span>S<span class=\"__6 _490\"></span>AT V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _491\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _485\"></span>0<span class=\"__6 _490\"></span>2<span class=\"__6 _490\"></span>2 <span class=\"__6 _489\"> </span></span>2023<span class=\"__6 _557\"> </span>2022<span class=\"__6 _557\"> </span>2023<span class=\"__6 _487\"></span> <span class=\"__6 _558\"> </span>2022<span class=\"__6 _559\"> </span>2023<span class=\"__6 _559\"> </span>2022<span class=\"__6 _559\"> </span>2023<span class=\"__6 _559\"> </span>2022<span class=\"__6 _14a\"> </span>Andra l\u00e5ngfristiga<span class=\"__6 _484\"></span> fordri<span class=\"__6 _484\"></span>ngar<span class=\"__6 _512\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _558\"> </span>1 20<span class=\"__6 _485\"></span>4<span class=\"__6 _561\"> </span><span class=\"lsc_6 wsb_6\">939<span class=\"__6 _5c_5\"> </span></span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _563\"> </span>1 20<span class=\"__6 _485\"></span>4<span class=\"__6 _7a_3\"> </span>939 </span>Kundfordr<span class=\"__6 _484\"></span>ingar<span class=\"__6 _7b_4\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _489\"> </span>3 30<span class=\"__6 _485\"></span>1<span class=\"__6 _558\"> </span>3 014<span class=\"__6 _5c_5\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _499\"> </span>3 3<span class=\"__6 _485\"></span>01<span class=\"__6 _563\"> </span>3 014<span class=\"__6 _14a\"> </span></span>V<span class=\"__6 _484\"></span>alutaterm<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>kontrakt m<span class=\"__6 _485\"></span>ed s\u00e4krin<span class=\"__6 _484\"></span>gsredo<span class=\"__6 _484\"></span>visni<span class=\"__6 _484\"></span>ng<span class=\"__6 _7c_4\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _530\"> </span>\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _7e_3\"> </span>1 089<span class=\"__6 _557\"> </span><span class=\"ls2f_6 ws2d_6\">681<span class=\"__6 _499\"> </span></span>1 089<span class=\"__6 _557\"> </span><span class=\"ls2f_6 ws2d_6\">681<span class=\"__6 _14a\"> </span></span></span>R\u00e4nteswa<span class=\"__6 _485\"></span>p \u2013 s\u00e4k<span class=\"__6 _485\"></span>ring av ve<span class=\"__6 _485\"></span>rk<span class=\"__6 _485\"></span>ligt v\u00e4rde v<span class=\"__6 _485\"></span>ia resu<span class=\"__6 _485\"></span>ltatr\u00e4kn<span class=\"__6 _485\"></span>ing<span class=\"__6 _513\"> </span>\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _530\"> </span>\u2013<span class=\"__6 _7f_3\"> </span><span class=\"ls1a_6 ws3a_6\">232<span class=\"__6 _562\"> </span></span>\u2013<span class=\"__6 _489\"> </span><span class=\"ls1a_6 ws3a_6\">232<span class=\"__6 _562\"> </span></span>\u2013<span class=\"__6 _14a\"> </span>\u00d6vriga aktier oc<span class=\"__6 _485\"></span>h andelar<span class=\"__6 _564\"> </span><span class=\"ls6_6 ws5_6\">2 363<span class=\"__6 _496\"> </span><span class=\"ls2_6 ws2_6\">2 654<span class=\"__6 _530\"> </span>\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _5c_5\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _565\"> </span></span>2 363<span class=\"__6 _565\"> </span><span class=\"ls2_6 ws2_6\">2 654<span class=\"__6 _14a\"> </span></span></span>Likv<span class=\"__6 _485\"></span>ida medel<span class=\"__6 _566\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _499\"> </span><span class=\"lsc_6 wsb_6\">26 398<span class=\"__6 _567\"> </span><span class=\"ls1b_6 ws23_6\">21 7<span class=\"__6 _485\"></span>07<span class=\"__6 _5c_5\"> </span></span></span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _568\"> </span><span class=\"lsc_6 wsb_6\">26 398<span class=\"__6 _569\"> </span><span class=\"ls1b_6 ws23_6\">21 7<span class=\"__6 _485\"></span>07<span class=\"__6 _14a\"> </span></span></span></span>Su<span class=\"__6 _485\"></span>mma fi<span class=\"__6 _485\"></span>na<span class=\"__6 _485\"></span>ns<span class=\"__6 _485\"></span>iel<span class=\"__6 _485\"></span>la til<span class=\"__6 _485\"></span>lg<span class=\"__6 _485\"></span>\u00e5ng<span class=\"__6 _485\"></span>ar <span class=\"__6 _491\"> </span>2 3<span class=\"__6 _485\"></span>63<span class=\"__6 _570\"> </span>2 65<span class=\"__6 _485\"></span>4<span class=\"__6 _571\"> </span><span class=\"ls1f_6 ws1a_6\">30 903<span class=\"__6 _571\"> </span></span>2<span class=\"__6 _485\"></span>5 66<span class=\"__6 _485\"></span>0<span class=\"__6 _572\"> </span>1 321<span class=\"__6 _573\"> </span><span class=\"ls30_6 ws2e_6\">681<span class=\"__6 _8a_3\"> </span></span>34 5<span class=\"__6 _485\"></span>87<span class=\"__6 _8b_2\"> </span>28 9<span class=\"__6 _485\"></span>95<span class=\"__6 _14a\"> </span>Lever<span class=\"__6 _484\"></span>ant<span class=\"__6 _484\"></span>\u00f6rsskulder<span class=\"__6 _8c_3\"> </span><span class=\"ls2_6 ws2_6\">21 02<span class=\"__6 _485\"></span>7<span class=\"__6 _8d_3\"> </span>21 0<span class=\"__6 _485\"></span>90<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _8e_3\"> </span>21 02<span class=\"__6 _485\"></span>7<span class=\"__6 _8f_2\"> </span>21 0<span class=\"__6 _485\"></span>90<span class=\"__6 _14a\"> </span></span>Skul<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>r till k<span class=\"__6 _485\"></span>rediti<span class=\"__6 _485\"></span>nstitut<span class=\"__6 _574\"> </span><span class=\"ls2_6 ws2_6\">17 082<span class=\"__6 _575\"> </span>10 7<span class=\"__6 _485\"></span>7<span class=\"__6 _485\"></span>8<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _576\"> </span>17 082<span class=\"__6 _8e_3\"> </span>1<span class=\"__6 _485\"></span>0 7<span class=\"__6 _485\"></span>78<span class=\"__6 _14a\"> </span></span>\u00d6vriga l\u00e5ngfristiga skulder<span class=\"__6 _577\"> </span><span class=\"ls1a_6 ws3a_6\">132<span class=\"__6 _6f_3\"> </span><span class=\"ls5_6 ws4_6\">183<span class=\"__6 _578\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _557\"> </span></span></span>132<span class=\"__6 _557\"> </span><span class=\"ls5_6 ws4_6\">183<span class=\"__6 _14a\"> </span></span></span>V<span class=\"__6 _484\"></span>alutaterm<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>kontrakt m<span class=\"__6 _485\"></span>ed s\u00e4krin<span class=\"__6 _484\"></span>gsredo<span class=\"__6 _484\"></span>visni<span class=\"__6 _484\"></span>ng<span class=\"__6 _579\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _563\"> </span>1 205<span class=\"__6 _563\"> </span>1 365<span class=\"__6 _563\"> </span>1 205<span class=\"__6 _563\"> </span>1 365<span class=\"__6 _14a\"> </span></span>R\u00e4nteswa<span class=\"__6 _485\"></span>p \u2013 s\u00e4k<span class=\"__6 _485\"></span>ring av ve<span class=\"__6 _485\"></span>rk<span class=\"__6 _485\"></span>ligt v\u00e4rde v<span class=\"__6 _485\"></span>ia resu<span class=\"__6 _485\"></span>ltatr\u00e4kn<span class=\"__6 _485\"></span>ing<span class=\"__6 _580\"> </span>\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _578\"> </span>\u2013<span class=\"__6 _14a\"> </span>Su<span class=\"__6 _485\"></span>mma fi<span class=\"__6 _485\"></span>na<span class=\"__6 _485\"></span>ns<span class=\"__6 _485\"></span>iel<span class=\"__6 _485\"></span>la s<span class=\"__6 _485\"></span>kul<span class=\"__6 _485\"></span>der <span class=\"__6 _524\"> </span><span class=\"ls2c_6 ws29_6\">3<span class=\"__6 _485\"></span>8 2<span class=\"__6 _485\"></span>41<span class=\"__6 _563\"> </span><span class=\"ls10_6 wsf_6\">32 0<span class=\"__6 _485\"></span>51<span class=\"__6 _581\"> </span></span></span>1 20<span class=\"__6 _485\"></span>5<span class=\"__6 _581\"> </span>1 36<span class=\"__6 _485\"></span>5<span class=\"__6 _8b_2\"> </span>39 44<span class=\"__6 _485\"></span>6<span class=\"__6 _8f_2\"> </span><span class=\"ls2c_6 ws29_6\">33 41<span class=\"__6 _485\"></span>6<span class=\"__6 _14a\"> </span></span>Finansiella tillg\u00e5ngar<span class=\"__6 _484\"></span> v\u00e4rderade<span class=\"__6 _484\"></span> till<span class=\"__6 _484\"></span> verkligt v<span class=\"__6 _484\"></span>\u00e4rde <span class=\"ls2_6 ws2_6\"> </span>via \u00f6vrig<span class=\"__6 _484\"></span>t to<span class=\"__6 _484\"></span>talresulta<span class=\"__6 _484\"></span>t Tillg\u00e5ngarna i denna kategori, \u00f6vriga aktier och andelar<span class=\"__6 _484\"></span>, omv\u00e4rderas p\u00e5 grun<span class=\"__6 _485\"></span>d av inn<span class=\"__6 _485\"></span>ehaven<span class=\"__6 _485\"></span>s strategis<span class=\"__6 _485\"></span>ka ar<span class=\"__6 _485\"></span>t i \u00f6v<span class=\"__6 _485\"></span>rigt totalres<span class=\"__6 _485\"></span>ultat samt i fi<span class=\"__6 _485\"></span>nan<span class=\"__6 _485\"></span> siella tillg\u00e5ngar i balansr\u00e4kningen<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>. V\u00e4r<span class=\"__6 _484\"></span>deringen av innehavet i R<span class=\"__6 _484\"></span>enewcell \u00e4r bas<span class=\"__6 _485\"></span>erad p<span class=\"__6 _485\"></span>\u00e5 akti<span class=\"__6 _485\"></span>ekur<span class=\"__6 _485\"></span>sen p<span class=\"__6 _485\"></span>er b<span class=\"__6 _485\"></span>oks<span class=\"__6 _485\"></span>lutsd<span class=\"__6 _485\"></span>atumet (n<span class=\"__6 _485\"></span>iv\u00e5 1) o<span class=\"__6 _485\"></span>ch ve<span class=\"__6 _485\"></span>rkl<span class=\"__6 _485\"></span>igt v\u00e4rde u<span class=\"__6 _485\"></span>ppg<span class=\"__6 _485\"></span>\u00e5r till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 3<span class=\"__6 _485\"></span>4 (242) p<span class=\"__6 _485\"></span>er 3<span class=\"__6 _485\"></span>0 nove<span class=\"__6 _485\"></span>mbe<span class=\"__6 _485\"></span>r 2023<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>V\u00e4rder<span class=\"__6 _485\"></span>ing<span class=\"__6 _485\"></span>en av restera<span class=\"__6 _485\"></span>nde \u00f6v<span class=\"__6 _485\"></span>riga a<span class=\"__6 _485\"></span>ktie<span class=\"__6 _485\"></span>r oc<span class=\"__6 _485\"></span>h ande<span class=\"__6 _485\"></span>lar b<span class=\"__6 _485\"></span>aser<span class=\"__6 _485\"></span>as i f\u00f6rs<span class=\"__6 _485\"></span>ta hand p\u00e5 priser fr\u00e5n tidigare<span class=\"__6 _484\"></span> transaktioner<span class=\"__6 _484\"></span>. Priset f<span class=\"__6 _484\"></span>r\u00e5n den senaste finan<span class=\"ls2_6 ws2_6\"> </span>sieringsrundan<span class=\"__6 _484\"></span> eller t<span class=\"__6 _484\"></span>ransakt<span class=\"__6 _484\"></span>ionen bed\u00f6ms r<span class=\"__6 _484\"></span>epresent<span class=\"__6 _484\"></span>era<span class=\"__6 _484\"></span> verklig<span class=\"__6 _484\"></span>t v\u00e4r<span class=\"__6 _484\"></span>de p\u00e5 invest<span class=\"__6 _484\"></span>eringarna d\u00e5 transaktioner har gjorts mellan obe<span class=\"__6 _485\"></span>roende parter<span class=\"__6 _484\"></span>. V\u00e4rderingen till verkligt v\u00e4r<span class=\"__6 _484\"></span>de baserad p\u00e5 tidigare t<span class=\"__6 _484\"></span>ransaktioner h\u00e5lls of\u00f6r\u00e4nd<span class=\"__6 _485\"></span>rad un<span class=\"__6 _485\"></span>der e<span class=\"__6 _485\"></span>n pe<span class=\"__6 _485\"></span>riod p<span class=\"__6 _485\"></span>\u00e5 upp ti<span class=\"__6 _485\"></span>ll 12 m\u00e5na<span class=\"__6 _485\"></span>der o<span class=\"__6 _485\"></span>m det inte finn<span class=\"__6 _485\"></span>s anle<span class=\"__6 _485\"></span>dni<span class=\"__6 _485\"></span>ng till e<span class=\"__6 _485\"></span>n omv\u00e4rd<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>g p\u00e5 gr<span class=\"__6 _485\"></span>und av v\u00e4s<span class=\"__6 _485\"></span>entlig<span class=\"__6 _485\"></span>a f\u00f6r\u00e4n<span class=\"__6 _485\"></span>drin<span class=\"__6 _485\"></span>gar i externa m<span class=\"__6 _485\"></span>ark<span class=\"__6 _485\"></span>nad<span class=\"__6 _485\"></span>sfak<span class=\"__6 _485\"></span>torer ell<span class=\"__6 _485\"></span>er f\u00f6retag<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>pe<span class=\"__6 _485\"></span>cifi<span class=\"__6 _485\"></span>ka fak<span class=\"__6 _485\"></span>torer<span class=\"__6 _484\"></span>. N\u00e4r de<span class=\"__6 _485\"></span>n sen<span class=\"__6 _485\"></span>aste trans<span class=\"__6 _485\"></span>akti<span class=\"__6 _485\"></span>one<span class=\"__6 _485\"></span>n i ett inn<span class=\"__6 _485\"></span>ehav \u00f6ve<span class=\"__6 _485\"></span>rstig<span class=\"__6 _485\"></span>er 12 m\u00e5<span class=\"__6 _485\"></span>nade<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>, elle<span class=\"__6 _485\"></span>r n\u00e4r det finn<span class=\"__6 _485\"></span>s anle<span class=\"__6 _485\"></span>dnin<span class=\"__6 _485\"></span>g till e<span class=\"__6 _485\"></span>n omv\u00e4rd<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>g p\u00e5 gru<span class=\"__6 _485\"></span>nd av v\u00e4s<span class=\"__6 _485\"></span>entlig<span class=\"__6 _485\"></span>a f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar i externa m<span class=\"__6 _485\"></span>ark<span class=\"__6 _485\"></span>nad<span class=\"__6 _485\"></span>sfak<span class=\"__6 _485\"></span>torer ell<span class=\"__6 _485\"></span>er f\u00f6retag<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>pe<span class=\"__6 _485\"></span>cifi<span class=\"__6 _485\"></span>ka fak<span class=\"__6 _485\"></span>torer<span class=\"__6 _484\"></span>, v\u00e4rdera<span class=\"__6 _485\"></span>s den finansiella tillg\u00e5ngen gen<span class=\"__6 _485\"></span>om antingen:<span class=\"__6 _14a\"> </span>Att till\u00e4mpa r<span class=\"__6 _484\"></span>elevanta<span class=\"__6 _484\"></span> v\u00e4rderingsmultiplar fr\u00e5n liknande f\u00f6re<span class=\"__6 _484\"></span>tag p\u00e5  <span class=\"__6 _486\"></span>innehav<span class=\"__6 _484\"></span>et<span class=\"__6 _484\"></span>s n<span class=\"__6 _484\"></span>yck<span class=\"__6 _484\"></span>eltal, l<span class=\"__6 _484\"></span>iknande t<span class=\"__6 _484\"></span>ransakti<span class=\"__6 _484\"></span>oner i br<span class=\"__6 _484\"></span>anschen eller<span class=\"__6 _484\"></span> den dis<span class=\"ls2_6 ws2_6\"> </span>kon<span class=\"__6 _484\"></span>t<span class=\"__6 _484\"></span>erade k<span class=\"__6 _484\"></span>assafl\u00f6desmet<span class=\"__6 _484\"></span>oden (DCF) d\u00e4r de<span class=\"__6 _484\"></span>t finns<span class=\"__6 _484\"></span> betyda<span class=\"__6 _484\"></span>nde f<span class=\"__6 _484\"></span>\u00f6re<span class=\"ls2_6 ws2_6\"> </span>tags<span class=\"__6 _485\"></span>sp<span class=\"__6 _485\"></span>ec<span class=\"__6 _485\"></span>ifik<span class=\"__6 _485\"></span>a data f\u00f6r att g<span class=\"__6 _485\"></span>\u00f6ra en s<span class=\"__6 _485\"></span>\u00e5dan b<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>\u00f6mn<span class=\"__6 _485\"></span>ing<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>I vis<span class=\"__6 _485\"></span>sa inve<span class=\"__6 _485\"></span>steri<span class=\"__6 _485\"></span>ngar s<span class=\"__6 _485\"></span>om b<span class=\"__6 _485\"></span>efinn<span class=\"__6 _485\"></span>er si<span class=\"__6 _485\"></span>g i ett tidi<span class=\"__6 _485\"></span>gt sked<span class=\"__6 _485\"></span>e, d\u00e4r d<span class=\"__6 _485\"></span>et inte finns n\u00e5gra betydande int\u00e4kt<span class=\"__6 _484\"></span>er eller tillr\u00e4ckliga finansiella data att basera  <span class=\"__6 _486\"></span>v\u00e4rderingen p\u00e5, fastst\u00e4lls verkligt v\u00e4rde i<span class=\"__6 _484\"></span> st\u00e4llet ut<span class=\"__6 _484\"></span>ifr\u00e5n en bed\u00f6mning av senaste<span class=\"__6 _484\"></span> transaktionsv\u00e4rdet samt en<span class=\"__6 _484\"></span> milstolpsmetod d\u00e4r utvecklingen i bol<span class=\"__6 _485\"></span>aget ut<span class=\"__6 _485\"></span>v\u00e4rd<span class=\"__6 _485\"></span>eras m<span class=\"__6 _485\"></span>ot bud<span class=\"__6 _485\"></span>get ell<span class=\"__6 _485\"></span>er lik<span class=\"__6 _485\"></span>nan<span class=\"__6 _485\"></span>de b<span class=\"__6 _485\"></span>olag<span class=\"__6 _485\"></span>, i ett l<span class=\"__6 _485\"></span>ikn<span class=\"__6 _485\"></span>ande sked<span class=\"__6 _485\"></span>e, me<span class=\"__6 _485\"></span>d en li<span class=\"__6 _485\"></span>knan<span class=\"__6 _485\"></span>de ri<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>profil o<span class=\"__6 _485\"></span>ch tran<span class=\"__6 _485\"></span>sak<span class=\"__6 _485\"></span>tion<span class=\"__6 _485\"></span>er i s\u00e5<span class=\"__6 _485\"></span>dana f\u00f6<span class=\"__6 _485\"></span>retag<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>F\u00f6ljande<span class=\"__6 _484\"></span> v\u00e4rderi<span class=\"__6 _484\"></span>ngst<span class=\"__6 _484\"></span>ekniker<span class=\"__6 _484\"></span> och betyd<span class=\"__6 _484\"></span>ande ick<span class=\"__6 _484\"></span>e observerbara<span class=\"__6 _484\"></span> indat<span class=\"__6 _484\"></span>a har anv\u00e4n<span class=\"__6 _484\"></span>ts f\u00f6r a<span class=\"__6 _484\"></span>tt fastst\u00e4lla v<span class=\"__6 _484\"></span>erkligt v\u00e4rde p\u00e5 invest<span class=\"__6 _484\"></span>eringar i niv\u00e5 3:<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _569\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _490\"></span>0<span class=\"__6 _485\"></span>2<span class=\"__6 _490\"></span>2 </span>V<span class=\"__6 _484\"></span>\u00c4RDERINGS<span class=\"ls2_6 ws2_6\">-<span class=\"__6 _14a\"> </span></span>TEK<span class=\"__6 _485\"></span>NI<span class=\"__6 _485\"></span>K<span class=\"__6 _583\"> </span><span class=\"ls36_6 ws34_6\">I<span class=\"__6 _485\"></span>N<span class=\"__6 _490\"></span>D<span class=\"__6 _485\"></span>ATA<span class=\"__6 _14a\"> </span></span>INT<span class=\"__6 _485\"></span>ER<span class=\"ls2_6 ws2_6\">-<span class=\"__6 _14a\"> </span></span>VA<span class=\"__6 _490\"></span>L<span class=\"__6 _490\"></span>L 2023<span class=\"__6 _14a\"> </span>INT<span class=\"__6 _485\"></span>ER<span class=\"ls2_6 ws2_6\">-<span class=\"__6 _14a\"> </span></span>VA<span class=\"__6 _490\"></span>L<span class=\"__6 _490\"></span>L 2022<span class=\"__6 _14a\"> </span>2 04<span class=\"__6 _485\"></span>3<span class=\"__6 _576\"> </span><span class=\"ls1d_6 ws18_6\">2 412<span class=\"__6 _14a\"> </span></span>Pris fr\u00e5n senaste<span class=\"__6 _484\"></span> finansierings<span class=\"__6 _485\"></span><span class=\"ls2_6 ws2_6\"> </span>runda<span class=\"__6 _5d_5\"> </span><span class=\"lse_6 wsd_6\">e.t<span class=\"__6 _485\"></span>.<span class=\"__6 _9b_2\"> </span>e.t<span class=\"__6 _485\"></span>.<span class=\"__6 _492\"> </span>e<span class=\"__6 _485\"></span>.t<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span></span>257<span class=\"__6 _9c_3\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _14a\"> </span></span>J\u00e4mf\u00f6rbara bolag<span class=\"__6 _14a\"> </span>Oms\u00e4ttnings multiplar<span class=\"__6 _9d_2\"> </span><span class=\"ls19_6 ws2c_6\">0,7-<span class=\"__6 _485\"></span>6,<span class=\"__6 _485\"></span>8<span class=\"__6 _8d_3\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _14a\"> </span></span></span>29<span class=\"__6 _6b_5\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _14a\"> </span></span>Di<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span>konte<span class=\"__6 _485\"></span>ra<span class=\"__6 _485\"></span>t <span class=\"ls2_6 ws2_6\"> </span>kassafl\u00f6de<span class=\"__6 _14a\"> </span>Marknad<span class=\"__6 _485\"></span>s<span class=\"ls2_6 ws2_6\"> </span>r\u00e4nta<span class=\"__6 _495\"> </span><span class=\"lse_6 wsd_6\">e<span class=\"__6 _485\"></span>.t<span class=\"__6 _485\"></span>.<span class=\"__6 _492\"> </span>e<span class=\"__6 _485\"></span>.t<span class=\"__6 _14a\"> </span></span><span class=\"lse_6 wsd_6\">.<span class=\"__6 _14a\"> </span></span>En f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring m<span class=\"__6 _485\"></span>ed 1<span class=\"__6 _485\"></span>0 proc<span class=\"__6 _485\"></span>ent av mu<span class=\"__6 _485\"></span>ltipla<span class=\"__6 _485\"></span>rna s<span class=\"__6 _485\"></span>kulle g<span class=\"__6 _485\"></span>e en p\u00e5ve<span class=\"__6 _485\"></span>rkan p<span class=\"__6 _485\"></span>\u00e5 invester<span class=\"__6 _485\"></span>inga<span class=\"__6 _485\"></span>rna o<span class=\"__6 _485\"></span>m MS<span class=\"__6 _485\"></span>EK 25<span class=\"__6 _485\"></span>,7 (0)<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Det verkliga v\u00e4rdet<span class=\"__6 _484\"></span> av rest<span class=\"__6 _484\"></span>erande aktier och andelar uppg\u00e5r till MS<span class=\"__6 _485\"></span>EK 2 329 (<span class=\"__6 _485\"></span>2 412) p<span class=\"__6 _485\"></span>er 3<span class=\"__6 _485\"></span>0 novem<span class=\"__6 _485\"></span>ber 2<span class=\"__6 _485\"></span>023 d\u00e4<span class=\"__6 _485\"></span>r de st\u00f6r<span class=\"__6 _485\"></span>sta inves<span class=\"__6 _485\"></span>tering<span class=\"__6 _485\"></span>arna utg\u00f6r<span class=\"__6 _485\"></span>s av She<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>tex MS<span class=\"__6 _485\"></span>EK 61<span class=\"__6 _484\"></span>9 (526), K<span class=\"__6 _485\"></span>lar<span class=\"__6 _485\"></span>na M<span class=\"__6 _485\"></span>SE<span class=\"__6 _485\"></span>K 54<span class=\"__6 _485\"></span>8 (4<span class=\"__6 _485\"></span>56)<span class=\"__6 _485\"></span>, oc<span class=\"__6 _485\"></span>h Infi<span class=\"__6 _485\"></span>nited Fib<span class=\"__6 _485\"></span>er C<span class=\"__6 _485\"></span>omp<span class=\"__6 _485\"></span>any M<span class=\"__6 _485\"></span>SEK 2<span class=\"__6 _485\"></span>01 (1<span class=\"__6 _485\"></span>0). F\u00d6R\u00c4NDRINGAR I<span class=\"__6 _484\"></span> F<span class=\"__6 _484\"></span>INANSIELLA<span class=\"__6 _487\"></span> TI<span class=\"__6 _485\"></span>LLG<span class=\"__6 _485\"></span>\u00c5<span class=\"__6 _485\"></span>NG<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>R BA<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>ER<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>DE P\u00c5 NI<span class=\"__6 _485\"></span>V\u00c5 3 IN<span class=\"__6 _485\"></span>DA<span class=\"__6 _487\"></span>T<span class=\"__6 _484\"></span>A<span class=\"__6 _495\"> </span><span class=\"lsa_6 ws9_6\">2023<span class=\"__6 _6b_5\"> </span><span class=\"ls8_6 ws7_6\">202<span class=\"__6 _485\"></span>2<span class=\"__6 _14a\"> </span></span></span>Ing\u00e5ende balans<span class=\"__6 _9e_2\"> </span><span class=\"ls1d_6 ws18_6\">2 412<span class=\"__6 _573\"> </span><span class=\"lsb_6 wsa_6\">3 62<span class=\"__6 _485\"></span>3<span class=\"__6 _14a\"> </span></span></span>Nya investeringar<span class=\"__6 _9f_2\"> </span><span class=\"ls1a_6 ws3a_6\">285<span class=\"__6 _a0_3\"> </span>816<span class=\"__6 _14a\"> </span></span>Avyt<span class=\"__6 _485\"></span>tringar<span class=\"__6 _a1_3\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _578\"> </span><span class=\"ls25_6 ws21_6\">-25<span class=\"__6 _14a\"> </span></span></span>Nedskrivning<span class=\"__6 _484\"></span>ar<span class=\"__6 _a2_3\"> </span><span class=\"ls1d_6 ws18_6\">-13<span class=\"__6 _485\"></span>7<span class=\"__6 _6d_4\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _14a\"> </span></span></span>Omklassificering<span class=\"__6 _14a\"> </span>1<span class=\"__6 _14a\"> </span>\u2013<span class=\"__6 _a3_3\"> </span><span class=\"ls1a_6 ws3a_6\">28<span class=\"__6 _14a\"> </span></span>Vin<span class=\"__6 _485\"></span>st ell<span class=\"__6 _485\"></span>er f\u00f6r<span class=\"__6 _485\"></span>lust re<span class=\"__6 _485\"></span>dovi<span class=\"__6 _485\"></span>sad i \u00f6v<span class=\"__6 _485\"></span>rigt totalresultat<span class=\"__6 _14a\"> </span>2<span class=\"__6 _14a\"> </span>-23<span class=\"__6 _485\"></span>1<span class=\"__6 _a_6\"> </span>-2<span class=\"__6 _485\"></span> 03<span class=\"__6 _485\"></span>0<span class=\"__6 _14a\"> </span>Utg\u00e5ende balans<span class=\"__6 _a4_2\"> </span><span class=\"ls2_6 ws2_6\">2 329<span class=\"__6 _9a_3\"> </span><span class=\"ls2c_6 ws29_6\">2 412<span class=\"__6 _14a\"> </span></span></span>1) <span class=\"__6 _a5_2\"> </span>Om<span class=\"__6 _485\"></span>kla<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>ifi<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gen a<span class=\"__6 _485\"></span>vse<span class=\"__6 _485\"></span>r inve<span class=\"__6 _485\"></span>ste<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gen i Wo<span class=\"__6 _485\"></span>rn Ag<span class=\"__6 _485\"></span>ain s<span class=\"__6 _485\"></span>om om<span class=\"__6 _485\"></span>kl<span class=\"__6 _485\"></span>as<span class=\"__6 _485\"></span>sats ti<span class=\"__6 _485\"></span>ll in<span class=\"__6 _485\"></span>neh<span class=\"__6 _485\"></span>av uta<span class=\"__6 _485\"></span>n best\u00e4mmande inflytande f\u00f6r 2022.<span class=\"__6 _14a\"> </span>2) <span class=\"__6 _a6_3\"> </span>Red<span class=\"__6 _485\"></span>ovi<span class=\"__6 _485\"></span>sa<span class=\"__6 _485\"></span>d effe<span class=\"__6 _485\"></span>kt i \u00f6v<span class=\"__6 _485\"></span>ri<span class=\"__6 _485\"></span>gt total<span class=\"__6 _485\"></span>res<span class=\"__6 _485\"></span>ultat f\u00f6<span class=\"__6 _485\"></span>r 20<span class=\"__6 _485\"></span>22 utg<span class=\"__6 _485\"></span>\u00f6r<span class=\"__6 _485\"></span>s fr\u00e4m<span class=\"__6 _485\"></span>st av f\u00f6<span class=\"__6 _485\"></span>rlu<span class=\"__6 _485\"></span>sten av<span class=\"__6 _485\"></span>se<span class=\"__6 _485\"></span>en<span class=\"__6 _485\"></span>de inn<span class=\"__6 _485\"></span>eha<span class=\"__6 _485\"></span>vet i K<span class=\"__6 _485\"></span>larn<span class=\"__6 _485\"></span>a om M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK -2 4<span class=\"__6 _485\"></span>82. V\u00e4<span class=\"__6 _485\"></span>rde<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gen b<span class=\"__6 _485\"></span>as<span class=\"__6 _485\"></span>eras p<span class=\"__6 _485\"></span>\u00e5 ett i<span class=\"__6 _485\"></span>ndi<span class=\"__6 _485\"></span>kerat e<span class=\"__6 _485\"></span>mis<span class=\"__6 _485\"></span>si<span class=\"__6 _485\"></span>on<span class=\"__6 _485\"></span>spr<span class=\"__6 _485\"></span>is fr\u00e5n e<span class=\"__6 _485\"></span>n tra<span class=\"__6 _485\"></span>nsa<span class=\"__6 _485\"></span>kti<span class=\"__6 _485\"></span>on i ju<span class=\"__6 _485\"></span>li 20<span class=\"__6 _485\"></span>22<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Finansiella tillg\u00e5ngar<span class=\"__6 _484\"></span> v\u00e4rderade<span class=\"__6 _484\"></span> till<span class=\"__6 _484\"></span> upplupet anskaffningsv<span class=\"__6 _484\"></span>\u00e4rde<span class=\"__6 _14a\"> </span>Tillg\u00e5ngarna i denna kategori v\u00e4rderas till<span class=\"__6 _484\"></span> upplupet anskaffnings<span class=\"__6 _485\"></span>v\u00e4rde varv<span class=\"__6 _485\"></span>id effektivr\u00e4ntan an<span class=\"__6 _484\"></span>v\u00e4nds vid ber\u00e4kning<span class=\"__6 _485\"></span>en av v\u00e4r<span class=\"__6 _484\"></span>det. Dessa tillg\u00e5ngar h\u00e5ll<span class=\"__6 _485\"></span>s und<span class=\"__6 _485\"></span>er af<span class=\"__6 _485\"></span>f\u00e4rs<span class=\"__6 _485\"></span>mod<span class=\"__6 _485\"></span>ell<span class=\"__6 _485\"></span>en f\u00f6r in<span class=\"__6 _485\"></span>kas<span class=\"__6 _485\"></span>ser<span class=\"__6 _485\"></span>ing av av<span class=\"__6 _485\"></span>tal<span class=\"__6 _485\"></span>sen<span class=\"__6 _485\"></span>liga k<span class=\"__6 _485\"></span>ass<span class=\"__6 _485\"></span>afl\u00f6<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>n som endast best\u00e5r av betalningar av<span class=\"__6 _484\"></span> kapitalbelopp oc<span class=\"__6 _485\"></span>h r\u00e4nt<span class=\"__6 _484\"></span>a. Det redo<span class=\"ls2_6 ws2_6\"> </span>visade v\u00e4rdet p\u00e5 tillg\u00e5ngar v\u00e4r<span class=\"__6 _484\"></span>derade till upplupet anskaffningsv\u00e4rde justera<span class=\"__6 _485\"></span>s med e<span class=\"__6 _485\"></span>ventuel<span class=\"__6 _485\"></span>lt redov<span class=\"__6 _485\"></span>isat avd<span class=\"__6 _485\"></span>rag f\u00f6r f\u00f6r<span class=\"__6 _485\"></span>v\u00e4<span class=\"__6 _485\"></span>ntade k<span class=\"__6 _485\"></span>redit<span class=\"__6 _485\"></span>f\u00f6rl<span class=\"__6 _485\"></span>uster<span class=\"__6 _484\"></span>. Denna kategori omfattar<span class=\"__6 _484\"></span> i f\u00f6rsta hand kassa och banktillgodohavande<span class=\"__6 _485\"></span>n samt<span class=\"__6 _484\"></span> kundf<span class=\"__6 _484\"></span>ordring<span class=\"__6 _484\"></span>ar<span class=\"__6 _487\"></span>. Koncernens egen kr<span class=\"__6 _484\"></span>editverksamhe<span class=\"__6 _484\"></span>t ha<span class=\"__6 _484\"></span>r avvecklats oc<span class=\"__6 _485\"></span>h sk\u00f6ts nu ge<span class=\"__6 _485\"></span>nom s<span class=\"__6 _485\"></span>amar<span class=\"__6 _485\"></span>bete med e<span class=\"__6 _485\"></span>n extern p<span class=\"__6 _485\"></span>ar<span class=\"__6 _485\"></span>t. Per b<span class=\"__6 _485\"></span>alans<span class=\"__6 _485\"></span>dag<span class=\"__6 _485\"></span>en h\u00e4nf\u00f6rs k<span class=\"__6 _484\"></span>oncerne<span class=\"__6 _485\"></span>ns samtliga k<span class=\"__6 _484\"></span>ortfristiga place<span class=\"__6 _485\"></span>ringar till denna kat<span class=\"__6 _484\"></span>egor<span class=\"__6 _14a\"> </span>i<span class=\"__6 _14a\"> </span>Finansiella skulder<span class=\"__6 _484\"></span> v\u00e4rder<span class=\"__6 _484\"></span>ade till<span class=\"__6 _484\"></span> verklig<span class=\"__6 _484\"></span>t v\u00e4r<span class=\"__6 _484\"></span>de via r<span class=\"__6 _484\"></span>esulta<span class=\"__6 _484\"></span>te<span class=\"__6 _484\"></span>t<span class=\"__6 _14a\"> </span>Skul<span class=\"__6 _485\"></span>der i<span class=\"__6 _485\"></span>ng\u00e5r i d<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>a katego<span class=\"__6 _485\"></span>ri om d<span class=\"__6 _485\"></span>e inte \u00e4r v\u00e4rder<span class=\"__6 _485\"></span>ade til<span class=\"__6 _485\"></span>l upp<span class=\"__6 _485\"></span>lup<span class=\"__6 _485\"></span>et anskaffningsv\u00e4rde eller verk<span class=\"__6 _485\"></span>ligt v\u00e4r<span class=\"__6 _484\"></span>de via \u00f6vrigt to<span class=\"__6 _484\"></span>talresulta<span class=\"__6 _484\"></span>t. Dess<span class=\"__6 _485\"></span>a finansiella skulde<span class=\"__6 _485\"></span>r v\u00e4rderas i<span class=\"__6 _484\"></span>nitialt och l\u00f6pande till verkligt v\u00e4r<span class=\"__6 _484\"></span>de via res<span class=\"__6 _485\"></span>ultat<span class=\"__6 _485\"></span>r\u00e4k<span class=\"__6 _485\"></span>nin<span class=\"__6 _485\"></span>ge<span class=\"__6 _485\"></span>n<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Finansiella skulder v<span class=\"__6 _484\"></span>\u00e4rderade t<span class=\"__6 _484\"></span>ill upplupet ansk<span class=\"__6 _484\"></span>affningsv\u00e4rde<span class=\"__6 _14a\"> </span>I den<span class=\"__6 _485\"></span>na katego<span class=\"__6 _485\"></span>ri in<span class=\"__6 _485\"></span>g\u00e5r fin<span class=\"__6 _485\"></span>ansi<span class=\"__6 _485\"></span>ella s<span class=\"__6 _485\"></span>kul<span class=\"__6 _485\"></span>der s<span class=\"__6 _485\"></span>om inte inn<span class=\"__6 _485\"></span>ehas f\u00f6r h<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>el<span class=\"__6 _485\"></span>. De<span class=\"__6 _485\"></span>ssa re<span class=\"__6 _485\"></span>dov<span class=\"__6 _485\"></span>isas i<span class=\"__6 _485\"></span>nitialt til<span class=\"__6 _485\"></span>l verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde, n<span class=\"__6 _485\"></span>etto efter tra<span class=\"__6 _485\"></span>nsak<span class=\"__6 _485\"></span>tion<span class=\"__6 _485\"></span>skost nader och d\u00e4refter till<span class=\"__6 _484\"></span> upplupet anskaf<span class=\"__6 _485\"></span>fningsv\u00e4rde med till\u00e4mpning av effe<span class=\"__6 _485\"></span>ktiv<span class=\"__6 _485\"></span>r\u00e4ntemetod<span class=\"__6 _485\"></span>en<span class=\"__6 _485\"></span>, som i<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>b\u00e4r att d<span class=\"__6 _485\"></span>en b<span class=\"__6 _485\"></span>er\u00e4k<span class=\"__6 _485\"></span>nad<span class=\"__6 _485\"></span>e v\u00e4rdef\u00f6r \u00e4ndringen (effektivr\u00e4ntan) redovisas som r\u00e4ntein<span class=\"__6 _484\"></span>t\u00e4kt eller r\u00e4nt<span class=\"__6 _484\"></span>ekost<span class=\"ls2_6 ws2_6\"> </span>nad i res<span class=\"__6 _485\"></span>ultatr\u00e4k<span class=\"__6 _485\"></span>nin<span class=\"__6 _485\"></span>gen<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>. Lever<span class=\"__6 _485\"></span>ant\u00f6rs<span class=\"__6 _485\"></span>skul<span class=\"__6 _485\"></span>der h<span class=\"__6 _485\"></span>\u00e4nf\u00f6rs til<span class=\"__6 _485\"></span>l den<span class=\"__6 _485\"></span>na katego<span class=\"__6 _485\"></span>ri. De<span class=\"__6 _485\"></span>ssa h<span class=\"__6 _485\"></span>ar kor<span class=\"__6 _485\"></span>t f\u00f6r<span class=\"__6 _485\"></span>v\u00e4ntad l<span class=\"__6 _485\"></span>\u00f6ptid o<span class=\"__6 _485\"></span>ch v\u00e4rd<span class=\"__6 _485\"></span>eras uta<span class=\"__6 _485\"></span>n dis<span class=\"__6 _485\"></span>kontering ti<span class=\"__6 _485\"></span>ll nom<span class=\"__6 _485\"></span>ine<span class=\"__6 _485\"></span>llt be<span class=\"__6 _485\"></span>lop<span class=\"__6 _485\"></span>p.<span class=\"__6 _14a\"> </span> Sk<span class=\"__6 _485\"></span>ulde<span class=\"__6 _485\"></span>r till k<span class=\"__6 _485\"></span>rediti<span class=\"__6 _485\"></span>nstitut v\u00e4rd<span class=\"__6 _485\"></span>eras ti<span class=\"__6 _485\"></span>ll upp<span class=\"__6 _485\"></span>lup<span class=\"__6 _485\"></span>et  <span class=\"__6 _486\"></span>anskaff <span class=\"__6 _486\"></span>ningsv\u00e4rde. Samtliga skulder som anges und<span class=\"__6 _485\"></span>er finansiella  <span class=\"__6 _486\"></span>skulder v\u00e4rderas till upplupet anskaffningsv\u00e4rde.<span class=\"__6 _14a\"> </span> En ber\u00e4kning till  <span class=\"__6 _486\"></span>verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde sku<span class=\"__6 _485\"></span>lle m<span class=\"__6 _485\"></span>insk<span class=\"__6 _485\"></span>a konc<span class=\"__6 _485\"></span>erne<span class=\"__6 _485\"></span>ns s<span class=\"__6 _485\"></span>kuld<span class=\"__6 _485\"></span>er till k<span class=\"__6 _485\"></span>rediti<span class=\"__6 _485\"></span>nstitut m<span class=\"__6 _485\"></span>ed cirk<span class=\"__6 _485\"></span>a M<span class=\"__6 _485\"></span>SE<span class=\"__6 _485\"></span>K 1 10<span class=\"__6 _485\"></span>0. Mi<span class=\"__6 _485\"></span>nsk<span class=\"__6 _485\"></span>nin<span class=\"__6 _485\"></span>gen b<span class=\"__6 _485\"></span>eror p<span class=\"__6 _485\"></span>\u00e5 gen<span class=\"__6 _485\"></span>erell<span class=\"__6 _485\"></span>a r\u00e4nteh\u00f6j<span class=\"__6 _485\"></span>ning<span class=\"__6 _485\"></span>ar se<span class=\"__6 _485\"></span>dan  sku<span class=\"__6 _485\"></span>lde<span class=\"__6 _485\"></span>r <span class=\"__6 _a7_2\"> </span>emit<span class=\"__6 _485\"></span>terad<span class=\"__6 _485\"></span>es<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Derivat<span class=\"__6 _484\"></span> med s\u00e4kringsredovisning<span class=\"__6 _14a\"> </span>Samtli<span class=\"__6 _485\"></span>ga de<span class=\"__6 _485\"></span>rivat red<span class=\"__6 _485\"></span>ovi<span class=\"__6 _485\"></span>sas in<span class=\"__6 _485\"></span>itialt oc<span class=\"__6 _485\"></span>h l\u00f6p<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>e till ver<span class=\"__6 _485\"></span>kli<span class=\"__6 _485\"></span>gt v\u00e4rde v<span class=\"__6 _485\"></span>ia \u00f6vri<span class=\"__6 _485\"></span>gt totalresul<span class=\"__6 _485\"></span>tat. Kon<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rnen<span class=\"__6 _485\"></span>s po<span class=\"__6 _485\"></span>licy \u00e4r at<span class=\"__6 _485\"></span>t der<span class=\"__6 _485\"></span>ivat sk<span class=\"__6 _485\"></span>a inne<span class=\"__6 _485\"></span>has e<span class=\"__6 _485\"></span>ndas<span class=\"__6 _485\"></span>t i s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gssy<span class=\"__6 _485\"></span>f<span class=\"__6 _485\"></span>te. De<span class=\"__6 _485\"></span>riv<span class=\"__6 _485\"></span>atinstru<span class=\"__6 _485\"></span>ment utg\u00f6<span class=\"__6 _485\"></span>rs av val<span class=\"__6 _485\"></span>utatermin<span class=\"__6 _485\"></span>skontrak<span class=\"__6 _485\"></span>t so<span class=\"__6 _485\"></span>m anv\u00e4nds f\u00f6r skydd mot<span class=\"__6 _484\"></span> risker f\u00f6r v<span class=\"__6 _484\"></span>alutakursf\u00f6r\u00e4ndringar k<span class=\"__6 _484\"></span>opplade till interna o<span class=\"__6 _485\"></span>ch exter<span class=\"__6 _485\"></span>na varu<span class=\"__6 _485\"></span>fl\u00f6<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>n. F\u00f6<span class=\"__6 _485\"></span>r att up<span class=\"__6 _485\"></span>pfy<span class=\"__6 _485\"></span>lla k<span class=\"__6 _485\"></span>raven p\u00e5 s<span class=\"__6 _485\"></span>\u00e4k<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span> redov<span class=\"__6 _485\"></span>isn<span class=\"__6 _485\"></span>ing k<span class=\"__6 _485\"></span>r\u00e4vs att d<span class=\"__6 _485\"></span>et finn<span class=\"__6 _485\"></span>s en tyd<span class=\"__6 _485\"></span>lig kop<span class=\"__6 _485\"></span>plin<span class=\"__6 _485\"></span>g till de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e pos<span class=\"__6 _485\"></span>ten. Vi<span class=\"__6 _485\"></span>dare kr\u00e4v<span class=\"__6 _485\"></span>s att s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>nge<span class=\"__6 _485\"></span>n effek<span class=\"__6 _485\"></span>tiv<span class=\"__6 _485\"></span>t s<span class=\"__6 _485\"></span>kyd<span class=\"__6 _485\"></span>dar de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e pos<span class=\"__6 _485\"></span>ten, att s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gsd<span class=\"__6 _485\"></span>okum<span class=\"__6 _485\"></span>entation u<span class=\"__6 _485\"></span>ppr<span class=\"__6 _485\"></span>\u00e4ttats oc<span class=\"__6 _485\"></span>h att ef<span class=\"__6 _485\"></span>fekti<span class=\"__6 _485\"></span>viteten kan m<span class=\"__6 _485\"></span>\u00e4tas. V<span class=\"__6 _484\"></span>alutaderivat v\u00e4r<span class=\"__6 _484\"></span>deras till verkligt v\u00e4rde<span class=\"__6 _484\"></span> baserat p\u00e5 indata<span class=\"__6 _484\"></span> motsvarande niv\u00e5 2 i ve<span class=\"__6 _485\"></span>rk<span class=\"__6 _485\"></span>ligt v\u00e4rd<span class=\"__6 _485\"></span>ehi<span class=\"__6 _485\"></span>erark<span class=\"__6 _485\"></span>in<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span> Per 30 n<span class=\"__6 _485\"></span>ovemb<span class=\"__6 _485\"></span>er 2<span class=\"__6 _485\"></span>023 up<span class=\"__6 _485\"></span>pg\u00e5<span class=\"__6 _485\"></span>r termin<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span> kontrakt m<span class=\"__6 _485\"></span>ed p<span class=\"__6 _485\"></span>ositi<span class=\"__6 _485\"></span>va mar<span class=\"__6 _485\"></span>kna<span class=\"__6 _485\"></span>dsv\u00e4<span class=\"__6 _485\"></span>rden til<span class=\"__6 _485\"></span>l MS<span class=\"__6 _485\"></span>EK 1 0<span class=\"__6 _485\"></span>89 (681<span class=\"__6 _485\"></span>) vil<span class=\"__6 _485\"></span>ket redo<span class=\"__6 _485\"></span> vis<span class=\"__6 _485\"></span>as ino<span class=\"__6 _485\"></span>m po<span class=\"__6 _485\"></span>sten \u00f6vr<span class=\"__6 _485\"></span>iga kor<span class=\"__6 _485\"></span>tf<span class=\"__6 _485\"></span>ristig<span class=\"__6 _485\"></span>a fordrin<span class=\"__6 _485\"></span>gar. T<span class=\"__6 _501\"></span>er<span class=\"__6 _485\"></span>mins<span class=\"__6 _485\"></span>kontrakt m<span class=\"__6 _485\"></span>ed neg<span class=\"__6 _485\"></span>ativa mar<span class=\"__6 _485\"></span>kna<span class=\"__6 _485\"></span>dsv\u00e4<span class=\"__6 _485\"></span>rden u<span class=\"__6 _485\"></span>ppg<span class=\"__6 _485\"></span>\u00e5r till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 1 20<span class=\"__6 _485\"></span>5 (1 365) v<span class=\"__6 _485\"></span>ilket redov<span class=\"__6 _485\"></span>is<span class=\"__6 _485\"></span>as ino<span class=\"__6 _485\"></span>m \u00f6vri<span class=\"__6 _485\"></span>ga kor<span class=\"__6 _485\"></span>tfri<span class=\"__6 _485\"></span>stiga s<span class=\"__6 _485\"></span>kuld<span class=\"__6 _485\"></span>er<span class=\"__6 _484\"></span>. Av de utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e termin<span class=\"__6 _485\"></span>skontrak<span class=\"__6 _485\"></span>ten har v<span class=\"__6 _485\"></span>inst o<span class=\"__6 _485\"></span>m MS<span class=\"__6 _485\"></span>EK 115 (-<span class=\"__6 _485\"></span>30<span class=\"__6 _485\"></span>5) omf\u00f6r<span class=\"__6 _485\"></span>ts till re<span class=\"__6 _485\"></span>sultatr\u00e4<span class=\"__6 _485\"></span>knin<span class=\"__6 _485\"></span>gen d<span class=\"__6 _485\"></span>\u00e5 s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e trans<span class=\"__6 _485\"></span>aktio<span class=\"__6 _485\"></span>ne<span class=\"__6 _485\"></span>r intr\u00e4ffat f\u00f6r d<span class=\"__6 _485\"></span>es<span class=\"__6 _485\"></span>sa kontrak<span class=\"__6 _485\"></span>t. Re<span class=\"__6 _485\"></span>steran<span class=\"__6 _485\"></span>de ve<span class=\"__6 _485\"></span>rkl<span class=\"__6 _485\"></span>igt v\u00e4rde o<span class=\"__6 _485\"></span>m M<span class=\"__6 _485\"></span>SEK 2<span class=\"__6 _485\"></span>32 (379) in<span class=\"__6 _485\"></span>g\u00e5r i s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span>rese<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>ven in<span class=\"__6 _485\"></span>om eg<span class=\"__6 _485\"></span>et kapit<span class=\"__6 _485\"></span>al. \u00d6<span class=\"__6 _485\"></span>vr<span class=\"__6 _485\"></span>iga finansiella tillg\u00e5ngar och skulde<span class=\"__6 _485\"></span>r har k<span class=\"__6 _484\"></span>orta l\u00f6ptider<span class=\"__6 _484\"></span>. D\u00e4rf\u00f6r bed\u00f6ms de verkliga v\u00e4rdena p\u00e5 dessa finansie<span class=\"__6 _485\"></span>lla instrument appro<span class=\"__6 _484\"></span>ximat<span class=\"__6 _484\"></span>iv<span class=\"__6 _485\"></span>t mot<span class=\"__6 _484\"></span><span class=\"ls2_6 ws2_6\"> </span>svara bok<span class=\"__6 _485\"></span>f\u00f6rda v\u00e4rden<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Vid s\u00e4kringsr<span class=\"__6 _484\"></span>edovisnin<span class=\"__6 _484\"></span>g klassificeras<span class=\"__6 _484\"></span> deriva<span class=\"__6 _484\"></span>t som k<span class=\"__6 _484\"></span>assafl\u00f6dess\u00e4kringar ell<span class=\"__6 _485\"></span>er so<span class=\"__6 _485\"></span>m s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>g av verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde. U<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>r 202<span class=\"__6 _485\"></span>2 f\u00f6rel\u00e5<span class=\"__6 _485\"></span>g end<span class=\"__6 _485\"></span>ast kas<span class=\"__6 _485\"></span>sa<span class=\"__6 _485\"></span> fl\u00f6<span class=\"__6 _485\"></span>des<span class=\"__6 _485\"></span>s\u00e4<span class=\"__6 _485\"></span>krin<span class=\"__6 _485\"></span>gar o<span class=\"__6 _485\"></span>ch s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ng av net<span class=\"__6 _485\"></span>toinvester<span class=\"__6 _485\"></span>ing i utla<span class=\"__6 _485\"></span>ndet<span class=\"__6 _485\"></span>. Un<span class=\"__6 _485\"></span>der 2<span class=\"__6 _485\"></span>023 tillkom en<span class=\"__6 _484\"></span> r\u00e4nt<span class=\"__6 _484\"></span>eswap (s\u00e4kring av verkligt v\u00e4rde<span class=\"__6 _14a\"> </span>)<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>S\u00e4kring<span class=\"__6 _484\"></span> av<span class=\"__6 _484\"></span> prog<span class=\"__6 _484\"></span>nostiserad<span class=\"__6 _484\"></span>e va<span class=\"__6 _484\"></span>lutafl\u00f6den<span class=\"__6 _484\"></span> <span class=\"ls2_6 ws2_6\"> </span>\u2013 kassafl<span class=\"__6 _485\"></span>\u00f6dess<span class=\"__6 _485\"></span>\u00e4kringar<span class=\"__6 _14a\"> </span>Der<span class=\"__6 _485\"></span>ivat so<span class=\"__6 _485\"></span>m sk<span class=\"__6 _485\"></span>ydda<span class=\"__6 _485\"></span>r det pro<span class=\"__6 _485\"></span>gnos<span class=\"__6 _485\"></span>tise<span class=\"__6 _485\"></span>rade fl<span class=\"__6 _485\"></span>\u00f6d<span class=\"__6 _485\"></span>et redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s som e<span class=\"__6 _485\"></span>n  <span class=\"__6 _486\"></span>s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gsres<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v til<span class=\"__6 _485\"></span>l verk<span class=\"__6 _485\"></span>ligt v<span class=\"__6 _485\"></span>\u00e4rde vi<span class=\"__6 _485\"></span>a \u00f6vri<span class=\"__6 _485\"></span>gt totalresult<span class=\"__6 _485\"></span>at till de<span class=\"__6 _485\"></span>ss att d<span class=\"__6 _485\"></span>et s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e fl\u00f6d<span class=\"__6 _485\"></span>et tr\u00e4f<span class=\"__6 _485\"></span>far r\u00f6rels<span class=\"__6 _485\"></span>eres<span class=\"__6 _485\"></span>ultatet, var<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>id s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span>instr<span class=\"__6 _485\"></span>ume<span class=\"__6 _485\"></span>ntets acku<span class=\"__6 _485\"></span>mule<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e v\u00e4rdef\u00f6r\u00e4<span class=\"__6 _485\"></span>ndri<span class=\"__6 _485\"></span>ngar f\u00f6<span class=\"__6 _485\"></span>rs \u00f6ver ti<span class=\"__6 _485\"></span>ll resu<span class=\"__6 _485\"></span>ltatr\u00e4kn<span class=\"__6 _485\"></span>inge<span class=\"__6 _485\"></span>n f\u00f6r att d\u00e4r m<span class=\"__6 _485\"></span>\u00f6ta resul<span class=\"__6 _485\"></span>tateffek<span class=\"__6 _485\"></span>terna fr\u00e5n d<span class=\"__6 _485\"></span>en s<span class=\"__6 _485\"></span>\u00e4kra<span class=\"__6 _485\"></span>de tran<span class=\"__6 _485\"></span>sak<span class=\"__6 _485\"></span>tion<span class=\"__6 _485\"></span>en.  <span class=\"__6 _486\"></span>S\u00e4kringseff<span class=\"__6 _484\"></span>ektivit<span class=\"__6 _484\"></span>e<span class=\"__6 _484\"></span>ten<span class=\"__6 _484\"></span> p\u00e5 kassa<span class=\"__6 _484\"></span>fl\u00f6dess\u00e4kringar f<span class=\"__6 _484\"></span>\u00f6r pr<span class=\"__6 _484\"></span>ognosti<span class=\"__6 _484\"></span>serade valuta<span class=\"__6 _485\"></span>fl\u00f6d<span class=\"__6 _485\"></span>en m\u00e4ts m<span class=\"__6 _485\"></span>\u00e5nad<span class=\"__6 _485\"></span>svi<span class=\"__6 _485\"></span>s gen<span class=\"__6 _485\"></span>om att j<span class=\"__6 _485\"></span>\u00e4mf\u00f6ra s\u00e4<span class=\"__6 _485\"></span>kra<span class=\"__6 _485\"></span>d pos<span class=\"__6 _485\"></span>t mot  s\u00e4kringsinstrument.<span class=\"__6 _14a\"> </span>Det ver<span class=\"__6 _485\"></span>kli<span class=\"__6 _485\"></span>ga v\u00e4rdet p<span class=\"__6 _485\"></span>\u00e5 valutaterm<span class=\"__6 _485\"></span>ine<span class=\"__6 _485\"></span>r ber<span class=\"__6 _485\"></span>\u00e4kn<span class=\"__6 _485\"></span>as gen<span class=\"__6 _485\"></span>om e<span class=\"__6 _485\"></span>n disko<span class=\"__6 _485\"></span>ntering av sk<span class=\"__6 _485\"></span>illna<span class=\"__6 _485\"></span>den m<span class=\"__6 _485\"></span>ell<span class=\"__6 _485\"></span>an den av<span class=\"__6 _485\"></span>ta<span class=\"__6 _485\"></span>lad<span class=\"__6 _485\"></span>e termin<span class=\"__6 _485\"></span>skur<span class=\"__6 _485\"></span>sen o<span class=\"__6 _485\"></span>ch d<span class=\"__6 _485\"></span>en termi<span class=\"__6 _485\"></span>nsku<span class=\"__6 _485\"></span>rs som k<span class=\"__6 _485\"></span>an teck<span class=\"__6 _485\"></span>nas p<span class=\"__6 _485\"></span>\u00e5 bala<span class=\"__6 _485\"></span>nsd<span class=\"__6 _485\"></span>agen f\u00f6<span class=\"__6 _485\"></span>r den \u00e5ter<span class=\"__6 _485\"></span>st\u00e5e<span class=\"__6 _485\"></span>nde kontrak<span class=\"__6 _485\"></span>tsp<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>io<span class=\"__6 _485\"></span> den<span class=\"__6 _485\"></span>. Di<span class=\"__6 _485\"></span>skonterin<span class=\"__6 _485\"></span>g g\u00f6<span class=\"__6 _485\"></span>rs till ri<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>fri r\u00e4nta b<span class=\"__6 _485\"></span>ase<span class=\"__6 _485\"></span>rad p\u00e5 st<span class=\"__6 _485\"></span>atsob<span class=\"__6 _485\"></span>ligatio<span class=\"__6 _485\"></span>ner.<span class=\"__6 _14a\"> </span>S\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>nga<span class=\"__6 _485\"></span>r av net<span class=\"__6 _485\"></span>toi<span class=\"__6 _485\"></span>nves<span class=\"__6 _485\"></span>teri<span class=\"__6 _485\"></span>nga<span class=\"__6 _485\"></span>r i utl<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>et<span class=\"__6 _14a\"> </span>Der<span class=\"__6 _485\"></span>ivat so<span class=\"__6 _485\"></span>m \u00e4r avs<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>da att s\u00e4<span class=\"__6 _485\"></span>kra n<span class=\"__6 _485\"></span>ettoinves<span class=\"__6 _485\"></span>tering<span class=\"__6 _485\"></span>ar i utlan<span class=\"__6 _485\"></span>dsve<span class=\"__6 _485\"></span>rks<span class=\"__6 _485\"></span>am<span class=\"__6 _485\"></span> het red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>as till ve<span class=\"__6 _485\"></span>rkl<span class=\"__6 _485\"></span>igt v\u00e4rd<span class=\"__6 _485\"></span>e via \u00f6v<span class=\"__6 _485\"></span>rigt totalres<span class=\"__6 _485\"></span>ultat. S<span class=\"__6 _485\"></span>\u00e4k<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>sef<span class=\"__6 _485\"></span>fekti<span class=\"__6 _485\"></span>vi<span class=\"__6 _485\"></span> teten p\u00e5 s\u00e4k<span class=\"__6 _485\"></span>ring av n<span class=\"__6 _485\"></span>ettoinve<span class=\"__6 _485\"></span>sterin<span class=\"__6 _485\"></span>g i utland<span class=\"__6 _485\"></span>et m\u00e4ts k<span class=\"__6 _485\"></span>var<span class=\"__6 _485\"></span>tals<span class=\"__6 _485\"></span>vis g<span class=\"__6 _485\"></span>eno<span class=\"__6 _485\"></span>m att j\u00e4mf\u00f6<span class=\"__6 _485\"></span>ra s\u00e4k<span class=\"__6 _485\"></span>rad p<span class=\"__6 _485\"></span>ost m<span class=\"__6 _485\"></span>ot s\u00e4kr<span class=\"__6 _485\"></span>ings<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>trume<span class=\"__6 _485\"></span>n<span class=\"__6 _14a\"> </span>t<span class=\"__6 _14a\"> </span>. Per b<span class=\"__6 _485\"></span>alan<span class=\"__6 _485\"></span>sdag<span class=\"__6 _485\"></span>en up<span class=\"__6 _485\"></span>p<span class=\"__6 _485\"></span> g\u00e5r l\u00e5<span class=\"__6 _485\"></span>n i EU<span class=\"__6 _485\"></span>R som u<span class=\"__6 _485\"></span>pptagit<span class=\"__6 _485\"></span>s for att s\u00e4<span class=\"__6 _485\"></span>kra n<span class=\"__6 _485\"></span>ettoinves<span class=\"__6 _485\"></span>tering<span class=\"__6 _485\"></span>ar i utlan<span class=\"__6 _485\"></span>dsve<span class=\"__6 _485\"></span>rksa<span class=\"__6 _485\"></span>mhet till M<span class=\"__6 _485\"></span>EU<span class=\"__6 _485\"></span>R 70<span class=\"__6 _485\"></span>0 (<span class=\"__6 _485\"></span>70<span class=\"__6 _485\"></span>0)<span class=\"__6 _485\"></span>. En f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring o<span class=\"__6 _485\"></span>m tio pro<span class=\"__6 _485\"></span>cent enh<span class=\"__6 _485\"></span>eter i EU<span class=\"__6 _485\"></span>R<span class=\"__6 _485\"></span>/S<span class=\"__6 _485\"></span>EK-kurs<span class=\"__6 _485\"></span>en sku<span class=\"__6 _485\"></span>lle g<span class=\"__6 _485\"></span>e en p\u00e5ve<span class=\"__6 _485\"></span>rkan p<span class=\"__6 _485\"></span>\u00e5 \u00f6vri<span class=\"__6 _485\"></span>gt totalresul<span class=\"__6 _485\"></span>tat me<span class=\"__6 _485\"></span>d MS<span class=\"__6 _485\"></span>EK 7<span class=\"__6 _485\"></span>95 (764)<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>S\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ng av r\u00e4n<span class=\"__6 _485\"></span>teex<span class=\"__6 _485\"></span>pon<span class=\"__6 _485\"></span>eri<span class=\"__6 _485\"></span>ng<span class=\"__6 _14a\"> </span>Un<span class=\"__6 _485\"></span>der 2<span class=\"__6 _485\"></span>023 har ko<span class=\"__6 _485\"></span>nce<span class=\"__6 _485\"></span>rne<span class=\"__6 _485\"></span>n ing\u00e5t<span class=\"__6 _485\"></span>t en r\u00e4ntes<span class=\"__6 _485\"></span>wap f\u00f6r att u<span class=\"__6 _485\"></span>ppn<span class=\"__6 _485\"></span>\u00e5 \u00f6ns<span class=\"__6 _485\"></span>kad r\u00e4n<span class=\"__6 _484\"></span>tebind<span class=\"__6 _484\"></span>ning. Per<span class=\"__6 _484\"></span> 30 nov<span class=\"__6 _484\"></span>ember 2023<span class=\"__6 _484\"></span> uppgick det<span class=\"__6 _484\"></span> nominella<span class=\"__6 _484\"></span> beloppet f\u00f6r utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e r\u00e4nteswap<span class=\"__6 _485\"></span>av<span class=\"__6 _485\"></span>tal till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 5 679 (0)<span class=\"__6 _485\"></span>. R\u00e4nteswa<span class=\"__6 _485\"></span>ppe<span class=\"__6 _485\"></span>n redo<span class=\"__6 _490\"></span> vis<span class=\"__6 _485\"></span>as so<span class=\"__6 _485\"></span>m s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>g av verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde via re<span class=\"__6 _485\"></span>sultatr\u00e4<span class=\"__6 _485\"></span>knin<span class=\"__6 _485\"></span>gen<span class=\"__6 _485\"></span>. F\u00f6<span class=\"__6 _485\"></span>r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar i verk<span class=\"__6 _485\"></span>ligt v<span class=\"__6 _485\"></span>\u00e4rde p\u00e5 s<span class=\"__6 _485\"></span>wapp<span class=\"__6 _485\"></span>en red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>as i res<span class=\"__6 _485\"></span>ultatr\u00e4k<span class=\"__6 _485\"></span>ning<span class=\"__6 _485\"></span>en til<span class=\"__6 _485\"></span>lsam<span class=\"__6 _485\"></span>mans me<span class=\"__6 _485\"></span>d f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar i verk<span class=\"__6 _485\"></span>lig<span class=\"__6 _485\"></span>t v\u00e4rde p\u00e5 d<span class=\"__6 _485\"></span>en s\u00e4<span class=\"__6 _485\"></span>kra<span class=\"__6 _485\"></span>de sku<span class=\"__6 _485\"></span>lde<span class=\"__6 _485\"></span>n h\u00e4nf\u00f6r<span class=\"__6 _485\"></span>lig till de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e ris<span class=\"__6 _485\"></span>ken. V\u00e4rd<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>gen b<span class=\"__6 _485\"></span>ase<span class=\"__6 _485\"></span>ras p\u00e5 ter<span class=\"__6 _485\"></span>mins<span class=\"__6 _485\"></span>r\u00e4ntor framta<span class=\"__6 _485\"></span>gna utifr\u00e5n o<span class=\"__6 _485\"></span>bse<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>ver<span class=\"__6 _485\"></span>bara r\u00e4nteku<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>vor oc<span class=\"__6 _485\"></span>h dis<span class=\"__6 _485\"></span>konterin<span class=\"__6 _485\"></span>g av kontrakts<span class=\"__6 _485\"></span>enl<span class=\"__6 _485\"></span>iga kassafl\u00f6<span class=\"__6 _485\"></span>dena (motsvarande niv\u00e5 2)<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>Samtliga finansiella tillg\u00e5ngars och skulders verklig<span class=\"__6 _485\"></span>a v\u00e4rde<span class=\"__6 _484\"></span> \u00f6verens<span class=\"ls2_6 ws2_6\"> </span>st\u00e4mm<span class=\"__6 _485\"></span>er i al<span class=\"__6 _485\"></span>lt v\u00e4se<span class=\"__6 _485\"></span>ntligt m<span class=\"__6 _485\"></span>ed bo<span class=\"__6 _485\"></span>kf\u00f6<span class=\"__6 _485\"></span>rt v\u00e4<span class=\"__6 _485\"></span>rde. D<span class=\"__6 _485\"></span>e tillg<span class=\"__6 _485\"></span>\u00e5nga<span class=\"__6 _485\"></span>r oc<span class=\"__6 _485\"></span>h skul<span class=\"__6 _485\"></span>der som redovisas till upplupet anskaffningsv\u00e4rde har kort kvar<span class=\"__6 _485\"></span>varande  <span class=\"__6 _486\"></span>l\u00f6ptid, vilket<span class=\"__6 _484\"></span> medf\u00f6r att skillnaden mellan bok<span class=\"__6 _485\"></span>f\u00f6rt v\u00e4rde och verkligt v\u00e4rde \u00e4r o<span class=\"__6 _484\"></span>v\u00e4sentlig<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>Per bal<span class=\"__6 _485\"></span>ansd<span class=\"__6 _485\"></span>age<span class=\"__6 _485\"></span>n finn<span class=\"__6 _485\"></span>s utest\u00e5e<span class=\"__6 _485\"></span>nde ter<span class=\"__6 _485\"></span>mins<span class=\"__6 _485\"></span>kontrak<span class=\"__6 _485\"></span>t f\u00f6r kas<span class=\"__6 _485\"></span>safl<span class=\"__6 _485\"></span>\u00f6d<span class=\"__6 _485\"></span>es<span class=\"__6 _485\"></span> s\u00e4kring rappo<span class=\"__6 _485\"></span>rterade i s\u00e4kringsreser<span class=\"__6 _485\"></span>ven enligt f\u00f6ljande tabell.<span class=\"__6 _14a\"> </span>BOKF\u00d6<span class=\"__6 _485\"></span>RT OCH<span class=\"__6 _487\"></span> VERKLIG<span class=\"__6 _487\"></span>T V<span class=\"__6 _487\"></span>\u00c4RDE, SEK<span class=\"__6 _14a\"> </span>NO<span class=\"__6 _485\"></span>MIN<span class=\"__6 _485\"></span>ELL<span class=\"__6 _484\"></span>T BELOPP<span class=\"__6 _487\"></span>,<span class=\"__6 _484\"></span> SEK<span class=\"__6 _14a\"> </span>S\u00c4L<span class=\"__6 _485\"></span>J<span class=\"__6 _485\"></span>ER<span class=\"__6 _485\"></span>/K\u00d6PER<span class=\"__6 _d_5\"> </span><span class=\"lsa_6 ws9_6\">2023<span class=\"__6 _d_5\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _485\"></span>0<span class=\"__6 _490\"></span>2<span class=\"__6 _485\"></span>2 <span class=\"__6 _a8_2\"> </span></span>2023<span class=\"__6 _487\"></span> <span class=\"__6 _a8_2\"> </span><span class=\"ls8_6 ws7_6\">202<span class=\"__6 _485\"></span>2<span class=\"__6 _14a\"> </span></span></span>NO<span class=\"__6 _485\"></span>K<span class=\"__6 _485\"></span>/<span class=\"__6 _485\"></span>SEK<span class=\"__6 _513\"> </span><span class=\"ls1c_6 ws17_6\">19<span class=\"__6 _6d_4\"> </span><span class=\"ls2_6 ws2_6\">-3 <span class=\"__6 _a0_3\"> </span><span class=\"ls24_6 ws20_6\">495<span class=\"__6 _a9_2\"> </span></span>728 </span></span>G<span class=\"__6 _490\"></span>B<span class=\"__6 _485\"></span>P/<span class=\"__6 _490\"></span>S<span class=\"__6 _485\"></span>E<span class=\"__6 _490\"></span>K<span class=\"__6 _513\"> </span><span class=\"ls6_6 ws5_6\">56<span class=\"__6 _aa_2\"> </span><span class=\"ls21_6 ws1c_6\">-46<span class=\"__6 _ab_3\"> </span><span class=\"ls2_6 ws2_6\">2 270<span class=\"__6 _6b_5\"> </span>3 063<span class=\"__6 _14a\"> </span></span></span></span>DK<span class=\"__6 _485\"></span>K<span class=\"__6 _490\"></span>/SEK<span class=\"__6 _ac_2\"> </span><span class=\"ls5_6 ws4_6\">18<span class=\"__6 _497\"> </span><span class=\"ls1d_6 ws18_6\">-14<span class=\"__6 _578\"> </span><span class=\"ls3_6 ws3_6\">606<span class=\"__6 _ad_3\"> </span><span class=\"lsc_6 wsb_6\">857<span class=\"__6 _14a\"> </span></span></span></span></span>C<span class=\"__6 _485\"></span>H<span class=\"__6 _485\"></span>F/<span class=\"__6 _490\"></span>SE<span class=\"__6 _485\"></span>K<span class=\"__6 _2c_5\"> </span><span class=\"ls5_6 ws4_6\">18<span class=\"__6 _7d_3\"> </span><span class=\"ls1d_6 ws18_6\">-11<span class=\"__6 _aa_2\"> </span><span class=\"ls11_6 ws10_6\">61<span class=\"__6 _485\"></span>0<span class=\"__6 _ad_3\"> </span><span class=\"lsc_6 wsb_6\">8<span class=\"__6 _485\"></span>87<span class=\"__6 _14a\"> </span></span></span></span></span>EUR<span class=\"__6 _490\"></span>/SEK<span class=\"__6 _ae_2\"> </span><span class=\"ls1c_6 ws17_6\">319<span class=\"__6 _9b_2\"> </span><span class=\"ls25_6 ws21_6\">-2<span class=\"__6 _485\"></span>1<span class=\"__6 _485\"></span>2<span class=\"__6 _7a_3\"> </span><span class=\"ls6_6 ws5_6\">10 866<span class=\"__6 _557\"> </span></span></span></span>14 153<span class=\"__6 _14a\"> </span>PLN/SE<span class=\"__6 _484\"></span>K<span class=\"__6 _af_2\"> </span><span class=\"ls2a_6 ws27_6\">-8<span class=\"__6 _a3_3\"> </span><span class=\"ls2_6 ws2_6\">-39 <span class=\"__6 _6b_5\"> </span><span class=\"ls1b_6 ws23_6\">1<span class=\"__6 _485\"></span> 079<span class=\"__6 _a9_2\"> </span><span class=\"ls4_6 ws1e_6\">875<span class=\"__6 _14a\"> </span></span></span></span></span>USD<span class=\"__6 _484\"></span>/SEK<span class=\"__6 _5a_6\"> </span><span class=\"ls30_6 ws2e_6\">233<span class=\"__6 _523\"> </span><span class=\"ls2b_6 ws28_6\">12<span class=\"__6 _ab_3\"> </span><span class=\"ls4_6 ws1e_6\">5 758<span class=\"__6 _6f_3\"> </span><span class=\"ls1c_6 ws17_6\">7 116<span class=\"__6 _14a\"> </span></span></span></span></span>CAD<span class=\"__6 _484\"></span>/SE<span class=\"__6 _484\"></span>K<span class=\"__6 _b0_1\"> </span><span class=\"ls6_6 ws5_6\">36<span class=\"__6 _508\"> </span><span class=\"lsf_6 wse_6\">31<span class=\"__6 _b1_2\"> </span><span class=\"ls2f_6 ws2d_6\">818<span class=\"__6 _583\"> </span><span class=\"ls1c_6 ws17_6\">1 191<span class=\"__6 _14a\"> </span></span></span></span></span>J<span class=\"__6 _490\"></span>P<span class=\"__6 _490\"></span>Y/<span class=\"__6 _485\"></span>S<span class=\"__6 _b2_1\"></span>E<span class=\"__6 _490\"></span>K<span class=\"__6 _505\"> </span><span class=\"ls3a_6 ws3b_6\">24<span class=\"__6 _6d_4\"> </span><span class=\"ls13_6 ws12_6\">-3<span class=\"__6 _b1_2\"> </span><span class=\"lsb_6 wsa_6\">447<span class=\"__6 _562\"> </span><span class=\"ls1b_6 ws23_6\">69<span class=\"__6 _485\"></span>9<span class=\"__6 _14a\"> </span></span></span></span></span>H<span class=\"__6 _485\"></span>K<span class=\"__6 _485\"></span>D/<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK<span class=\"__6 _b3_1\"> </span><span class=\"ls2_6 ws2_6\">3<span class=\"__6 _5d_5\"> </span>0<span class=\"__6 _508\"> </span><span class=\"ls43_6 ws44_6\">74<span class=\"__6 _b4_1\"> </span></span>64 </span>RON/SE<span class=\"__6 _484\"></span>K<span class=\"__6 _513\"> </span><span class=\"ls2b_6 ws28_6\">12<span class=\"__6 _500\"> </span><span class=\"ls1d_6 ws18_6\">-1<span class=\"__6 _485\"></span>5<span class=\"__6 _a9_2\"> </span><span class=\"ls10_6 wsf_6\">426<span class=\"__6 _a9_2\"> </span><span class=\"lsb_6 wsa_6\">5<span class=\"__6 _485\"></span>47<span class=\"__6 _14a\"> </span></span></span></span></span>CZK<span class=\"__6 _485\"></span>/<span class=\"__6 _485\"></span>SEK<span class=\"__6 _b3_1\"> </span><span class=\"ls2_6 ws2_6\">6<span class=\"__6 _7d_3\"> </span><span class=\"ls1d_6 ws18_6\">-11<span class=\"__6 _ad_3\"> </span><span class=\"lse_6 wsd_6\">255<span class=\"__6 _a3_3\"> </span><span class=\"lsd_6 wsc_6\">3<span class=\"__6 _485\"></span>51<span class=\"__6 _14a\"> </span></span></span></span></span>H<span class=\"__6 _485\"></span>U<span class=\"__6 _490\"></span>F/S<span class=\"__6 _490\"></span>EK<span class=\"__6 _b5_1\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _b6_2\"> </span><span class=\"ls1d_6 ws18_6\">-10<span class=\"__6 _b1_2\"> </span><span class=\"ls1a_6 ws3a_6\">327<span class=\"__6 _493\"> </span><span class=\"lse_6 wsd_6\">325<span class=\"__6 _485\"></span> </span></span></span></span>AU<span class=\"__6 _485\"></span>D/<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK<span class=\"__6 _517\"> </span><span class=\"ls2_6 ws2_6\">7<span class=\"__6 _b7_2\"> </span>1<span class=\"__6 _aa_2\"> </span><span class=\"ls22_6 ws1d_6\">315<span class=\"__6 _9b_2\"> </span></span>40<span class=\"__6 _485\"></span>0 </span>CNH/SEK<span class=\"__6 _af_2\"> </span><span class=\"ls2_6 ws2_6\">9<span class=\"__6 _508\"> </span><span class=\"ls5_6 ws4_6\">18<span class=\"__6 _578\"> </span><span class=\"ls2a_6 ws27_6\">3<span class=\"__6 _485\"></span>35<span class=\"__6 _a3_3\"> </span><span class=\"ls1c_6 ws17_6\">719 </span></span></span></span>RU<span class=\"__6 _485\"></span>B/<span class=\"__6 _485\"></span>SEK<span class=\"__6 _b3_1\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _5d_5\"> </span>0<span class=\"__6 _1e_6\"> </span>0<span class=\"__6 _5d_5\"> </span>0 </span>T<span class=\"__6 _490\"></span>R<span class=\"__6 _485\"></span>Y/<span class=\"__6 _490\"></span>S<span class=\"__6 _490\"></span>E<span class=\"__6 _490\"></span>K<span class=\"__6 _b8_2\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _7d_3\"> </span><span class=\"ls1d_6 ws18_6\">-11<span class=\"__6 _504\"> </span></span>3<span class=\"__6 _b1_2\"> </span>2<span class=\"__6 _485\"></span>16 </span>MXN/SEK<span class=\"__6 _b9_1\"> </span><span class=\"ls1_6 ws1_6\">27<span class=\"__6 _a3_3\"> </span><span class=\"lsb_6 wsa_6\">-62<span class=\"__6 _485\"></span> <span class=\"__6 _9a_3\"> </span><span class=\"ls2_6 ws2_6\">1 20<span class=\"__6 _485\"></span>0<span class=\"__6 _ba_1\"> </span>1 060 </span></span></span>SEK/USD<span class=\"__6 _526\"> </span><span class=\"ls1d_6 ws18_6\">-949<span class=\"__6 _a3_3\"> </span><span class=\"ls21_6 ws1c_6\">-40<span class=\"__6 _489\"> </span><span class=\"ls3a_6 ws3b_6\">24 424<span class=\"__6 _7a_3\"> </span>25 9<span class=\"__6 _485\"></span>24<span class=\"__6 _14a\"> </span></span></span></span>SEK<span class=\"__6 _490\"></span>/EU<span class=\"__6 _485\"></span>R<span class=\"__6 _ae_2\"> </span><span class=\"ls6_6 ws5_6\">-63<span class=\"__6 _bb_1\"> </span><span class=\"ls44_6 ws45_6\">34<span class=\"__6 _bc_1\"> </span><span class=\"ls2_6 ws2_6\">2 48<span class=\"__6 _485\"></span>4<span class=\"__6 _d_5\"> </span><span class=\"ls3a_6 ws3b_6\">2<span class=\"__6 _485\"></span> 241<span class=\"__6 _14a\"> </span></span></span></span></span>Summa<span class=\"__6 _ae_2\"> </span><span class=\"ls1d_6 ws18_6\">-232<span class=\"__6 _6f_3\"> </span><span class=\"ls2_6 ws2_6\">-379 <span class=\"__6 _575\"> </span>52 79<span class=\"__6 _485\"></span>2<span class=\"__6 _9c_3\"> </span><span class=\"ls45_6 ws46_6\">61<span class=\"__6 _485\"></span> 41<span class=\"__6 _485\"></span>6<span class=\"__6 _14a\"> </span></span></span></span>L\u00f6ptidsanalys f\u00f6r s\u00e4kringsinstrument:<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _14a\"> </span>0<span class=\"__6 _490\"></span>-<span class=\"__6 _485\"></span>3 M\u00c5N<span class=\"__6 _14a\"> </span>3<span class=\"__6 _485\"></span>-<span class=\"__6 _490\"></span>6 M\u00c5N<span class=\"__6 _14a\"> </span>6<span class=\"__6 _490\"></span>-<span class=\"__6 _485\"></span>9 M\u00c5N<span class=\"__6 _14a\"> </span>9<span class=\"__6 _490\"></span>-<span class=\"__6 _485\"></span>1<span class=\"__6 _485\"></span>2 M\u00c5N<span class=\"__6 _14a\"> </span>1<span class=\"__6 _485\"></span>-<span class=\"__6 _490\"></span>4 <span class=\"__6 _490\"></span> \u00c5R<span class=\"__6 _14a\"> </span>4<span class=\"__6 _490\"></span>-<span class=\"__6 _485\"></span>8 <span class=\"__6 _490\"></span> \u00c5R<span class=\"__6 _14a\"> </span>T<span class=\"__6 _485\"></span>O<span class=\"__6 _485\"></span>TA<span class=\"__6 _490\"></span>LT NOMI<span class=\"ls2_6 ws2_6\">-<span class=\"__6 _14a\"> </span></span>N<span class=\"__6 _490\"></span>E<span class=\"__6 _490\"></span>L<span class=\"__6 _485\"></span>LT<span class=\"__6 _485\"></span> B<span class=\"__6 _485\"></span>ELO<span class=\"__6 _485\"></span>P<span class=\"__6 _485\"></span>P<span class=\"__6 _14a\"> </span>V<span class=\"__6 _484\"></span>alutater<span class=\"ls2_6 ws2_6\"> </span>mins<span class=\"__6 _485\"></span>kontrak<span class=\"__6 _485\"></span>t med s\u00e4krings<span class=\"ls2_6 ws2_6\"> </span>redo<span class=\"__6 _484\"></span>visni<span class=\"__6 _484\"></span>ng \u2013 infl<span class=\"__6 _485\"></span>\u00f6de<span class=\"__6 _485\"></span>n<span class=\"__6 _563\"> </span>11 437<span class=\"__6 _bd_1\"> </span><span class=\"ls1b_6 ws23_6\">12 42<span class=\"__6 _485\"></span>1<span class=\"__6 _be_1\"> </span><span class=\"ls30_6 ws2e_6\">2 023<span class=\"__6 _bf_2\"> </span></span></span>\u2013<span class=\"__6 _a_6\"> </span>\u2013<span class=\"__6 _567\"> </span>\u2013<span class=\"__6 _573\"> </span><span class=\"lse_6 wsd_6\">25 8<span class=\"__6 _485\"></span>81<span class=\"__6 _14a\"> </span></span>V<span class=\"__6 _484\"></span>alutater<span class=\"ls2_6 ws2_6\"> </span>mins<span class=\"__6 _485\"></span>kontrak<span class=\"__6 _485\"></span>t med s\u00e4krings<span class=\"ls2_6 ws2_6\"> </span>redo<span class=\"__6 _484\"></span>visni<span class=\"__6 _484\"></span>ng \u2013 utfl<span class=\"__6 _485\"></span>\u00f6d<span class=\"__6 _485\"></span>en<span class=\"__6 _571\"> </span><span class=\"ls3a_6 ws3b_6\">1<span class=\"__6 _485\"></span>5 0<span class=\"__6 _485\"></span>24<span class=\"__6 _c0_1\"> </span><span class=\"ls1c_6 ws17_6\">11 20<span class=\"__6 _485\"></span>8<span class=\"__6 _a6_3\"> </span><span class=\"ls6_6 ws5_6\">664<span class=\"__6 _c1_1\"> </span><span class=\"ls2b_6 ws28_6\">12<span class=\"__6 _559\"> </span></span></span></span></span>\u2013<span class=\"__6 _567\"> </span>\u2013<span class=\"__6 _492\"> </span><span class=\"ls10_6 wsf_6\">26 90<span class=\"__6 _485\"></span>8<span class=\"__6 _14a\"> </span></span>R\u00e4nt<span class=\"__6 _484\"></span>eswap \u2013 s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>g av verkligt v\u00e4rde via<span class=\"__6 _485\"></span> res<span class=\"__6 _485\"></span>ultat r\u00e4kning<span class=\"__6 _a3_3\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _c2_2\"> </span>\u2013<span class=\"__6 _c2_2\"> </span>\u2013<span class=\"__6 _c2_2\"> </span>\u2013<span class=\"__6 _a_6\"> </span>\u2013<span class=\"__6 _8f_2\"> </span><span class=\"ls11_6 ws10_6\">5 67<span class=\"__6 _485\"></span>9<span class=\"__6 _a_6\"> </span>5<span class=\"__6 _485\"></span> 67<span class=\"__6 _485\"></span>9<span class=\"__6 _14a\"> </span></span></span>S\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>g av ne<span class=\"__6 _485\"></span>tto<span class=\"__6 _485\"></span>in<span class=\"__6 _485\"></span>ve<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span><span class=\"ls2_6 ws2_6\"> </span>tering \u2013 l<span class=\"__6 _485\"></span>\u00e5n i utl\u00e4n<span class=\"__6 _485\"></span>dsk valuta<span class=\"__6 _578\"> </span><span class=\"ls2_6 ws2_6\">2 2<span class=\"__6 _485\"></span>72<span class=\"__6 _8e_3\"> </span>\u2013<span class=\"__6 _c2_2\"> </span>\u2013<span class=\"__6 _c2_2\"> </span>\u2013<span class=\"__6 _494\"> </span>\u2013<span class=\"__6 _568\"> </span><span class=\"ls11_6 ws10_6\">5<span class=\"__6 _485\"></span> 67<span class=\"__6 _485\"></span>9<span class=\"__6 _567\"> </span><span class=\"ls1c_6 ws17_6\">7 950<span class=\"__6 _14a\"> </span></span></span></span>Omr\u00e4knade till MS<span class=\"__6 _485\"></span>EK till balansdagens kurs<span class=\"__6 _14a\"> </span>KONCER<span class=\"__6 _485\"></span>N<span class=\"__6 _485\"></span>EN<span class=\"__6 _2e_5\"> </span><span class=\"ls9_6 ws8_6\">MODERBOLAGET<span class=\"__6 _14a\"> </span></span>2023<span class=\"__6 _14a\"> </span>R\u00c4NTESA<span class=\"__6 _487\"></span>TS %<span class=\"__6 _14a\"> </span>30 N<span class=\"__6 _485\"></span>OV<span class=\"__6 _14a\"> </span>F<span class=\"__6 _490\"></span>\u00d6<span class=\"__6 _485\"></span>R<span class=\"__6 _490\"></span>E<span class=\"__6 _490\"></span>TA<span class=\"__6 _485\"></span>G<span class=\"__6 _490\"></span>S<span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\">-<span class=\"__6 _14a\"> </span></span>CERT<span class=\"__6 _484\"></span>IFIKA<span class=\"__6 _487\"></span>T<span class=\"__6 _14a\"> </span>OBLIGA<span class=\"__6 _487\"></span>TIONER<span class=\"__6 _501\"></span> (EMTN)<span class=\"__6 _14a\"> </span>L\u00c5N FR\u00c5N<span class=\"__6 _487\"></span> K<span class=\"__6 _490\"></span>R<span class=\"__6 _490\"></span>E<span class=\"__6 _485\"></span>D<span class=\"__6 _490\"></span>I<span class=\"__6 _490\"></span>T-<span class=\"ls2_6 ws2_6\"> </span>IN<span class=\"__6 _485\"></span>STITU<span class=\"__6 _485\"></span>T<span class=\"__6 _14a\"> </span>R\u00c4NTESA<span class=\"__6 _487\"></span>TS %<span class=\"__6 _14a\"> </span>30 N<span class=\"__6 _485\"></span>OV<span class=\"__6 _14a\"> </span>F<span class=\"__6 _490\"></span>\u00d6<span class=\"__6 _485\"></span>R<span class=\"__6 _490\"></span>E<span class=\"__6 _490\"></span>TA<span class=\"__6 _485\"></span>G<span class=\"__6 _490\"></span>S<span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\">-<span class=\"__6 _14a\"> </span></span>CERT<span class=\"__6 _484\"></span>IFIKA<span class=\"__6 _487\"></span>T<span class=\"__6 _14a\"> </span>OBLIGA<span class=\"__6 _487\"></span>TIONER<span class=\"__6 _501\"></span> (EMTN)<span class=\"__6 _14a\"> </span>L\u00c5N FR\u00c5N<span class=\"__6 _487\"></span> K<span class=\"__6 _490\"></span>R<span class=\"__6 _490\"></span>E<span class=\"__6 _485\"></span>D<span class=\"__6 _490\"></span>I<span class=\"__6 _490\"></span>T-<span class=\"ls2_6 ws2_6\"> </span>IN<span class=\"__6 _485\"></span>STITU<span class=\"__6 _485\"></span>T<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _544\"> </span><span class=\"ls1b_6 ws23_6\">4<span class=\"__6 _485\"></span>,5<span class=\"__6 _485\"></span>07<span class=\"__6 _4d_5\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _b6_2\"> </span>2 272<span class=\"__6 _7d_3\"> </span></span>4<span class=\"__6 _485\"></span>,<span class=\"__6 _485\"></span>507<span class=\"__6 _541\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _a0_3\"> </span>2 068<span class=\"__6 _14a\"> </span></span></span>20<span class=\"__6 _485\"></span>24<span class=\"__6 _5e_5\"> </span><span class=\"ls6_6 ws5_6\">4,363-12,25<span class=\"__6 _c8_1\"> </span><span class=\"lse_6 wsd_6\">625<span class=\"__6 _c7_1\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _564\"> </span><span class=\"lsc_6 wsb_6\">3<span class=\"__6 _485\"></span>39<span class=\"__6 _569\"> </span></span></span></span>4,363-4,389<span class=\"__6 _530\"> </span><span class=\"lse_6 wsd_6\">625<span class=\"__6 _c7_1\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _541\"> </span>\u2013<span class=\"__6 _14a\"> </span></span></span></span>20<span class=\"__6 _485\"></span>25<span class=\"__6 _c9_1\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _4d_5\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _515\"> </span>\u2013<span class=\"__6 _510\"> </span>0<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _14a\"> </span></span>20<span class=\"__6 _485\"></span>26<span class=\"__6 _cb_2\"> </span><span class=\"ls1c_6 ws17_6\">1,7<span class=\"__6 _cc_2\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ad_3\"> </span><span class=\"ls7_6 ws6_6\">2 000<span class=\"__6 _cd_2\"> </span></span></span>1,7<span class=\"__6 _541\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _583\"> </span><span class=\"ls7_6 ws6_6\">2 000<span class=\"__6 _14a\"> </span></span></span></span>2027<span class=\"__6 _1b_5\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _4d_5\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ce_2\"> </span>\u2013<span class=\"__6 _531\"> </span>0<span class=\"__6 _541\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _14a\"> </span></span>2028<span class=\"__6 _4c_6\"> </span>16,33<span class=\"__6 _cc_2\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _564\"> </span><span class=\"ls10_6 wsf_6\">260<span class=\"__6 _510\"> </span></span>0<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _14a\"> </span></span>2029<span class=\"__6 _cf_2\"> </span><span class=\"lse_6 wsd_6\">0,<span class=\"__6 _485\"></span>25<span class=\"__6 _cc_2\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _c8_1\"> </span><span class=\"ls11_6 ws10_6\">5<span class=\"__6 _485\"></span> 67<span class=\"__6 _485\"></span>9<span class=\"__6 _d0_2\"> </span></span>\u2013<span class=\"__6 _d1_2\"> </span></span>0,<span class=\"__6 _485\"></span>25<span class=\"__6 _541\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _d2_2\"> </span>5 165<span class=\"__6 _541\"> </span>\u2013<span class=\"__6 _14a\"> </span></span></span>2030<span class=\"__6 _d3_2\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _4d_5\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _515\"> </span>\u2013<span class=\"__6 _510\"> </span>0<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _14a\"> </span></span>2031<span class=\"__6 _521\"> </span><span class=\"ls4_6 ws1e_6\">4<span class=\"__6 _485\"></span>,<span class=\"__6 _485\"></span>875<span class=\"__6 _4d_5\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _b7_2\"> </span><span class=\"ls1b_6 ws23_6\">5 9<span class=\"__6 _485\"></span>07<span class=\"__6 _ce_2\"> </span></span>\u2013<span class=\"__6 _530\"> </span></span>4,<span class=\"__6 _485\"></span>875<span class=\"__6 _541\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _b7_2\"> </span><span class=\"ls1b_6 ws23_6\">5 907<span class=\"__6 _541\"> </span></span>\u2013<span class=\"__6 _14a\"> </span></span></span>625<span class=\"__6 _d4_2\"> </span><span class=\"ls6_6 ws5_6\">11 586<span class=\"__6 _560\"> </span></span>4 8<span class=\"__6 _485\"></span>71<span class=\"__6 _566\"> </span>625<span class=\"__6 _d5_2\"> </span>11 072<span class=\"__6 _583\"> </span>4 0<span class=\"__6 _485\"></span>68<span class=\"__6 _14a\"> </span>KONCER<span class=\"__6 _485\"></span>N<span class=\"__6 _485\"></span>EN<span class=\"__6 _2e_5\"> </span><span class=\"ls9_6 ws8_6\">MODERBOLAGET<span class=\"__6 _14a\"> </span></span>2022<span class=\"__6 _14a\"> </span>R\u00c4NTESA<span class=\"__6 _487\"></span>TS %<span class=\"__6 _14a\"> </span>30 N<span class=\"__6 _485\"></span>OV<span class=\"__6 _14a\"> </span>F<span class=\"__6 _490\"></span>\u00d6<span class=\"__6 _485\"></span>R<span class=\"__6 _490\"></span>E<span class=\"__6 _490\"></span>TA<span class=\"__6 _485\"></span>G<span class=\"__6 _490\"></span>S<span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\">-<span class=\"__6 _14a\"> </span></span>CERT<span class=\"__6 _484\"></span>IFIKA<span class=\"__6 _487\"></span>T<span class=\"__6 _14a\"> </span>OBLIGA<span class=\"__6 _487\"></span>TIONER<span class=\"__6 _501\"></span> (EMTN)<span class=\"__6 _14a\"> </span>L\u00c5N FR\u00c5N<span class=\"__6 _487\"></span> K<span class=\"__6 _490\"></span>R<span class=\"__6 _490\"></span>E<span class=\"__6 _485\"></span>D<span class=\"__6 _490\"></span>I<span class=\"__6 _490\"></span>T-<span class=\"ls2_6 ws2_6\"> </span>IN<span class=\"__6 _485\"></span>STITU<span class=\"__6 _485\"></span>T<span class=\"__6 _14a\"> </span>R\u00c4NTESA<span class=\"__6 _487\"></span>TS %<span class=\"__6 _14a\"> </span>30 N<span class=\"__6 _485\"></span>OV<span class=\"__6 _14a\"> </span>F<span class=\"__6 _490\"></span>\u00d6<span class=\"__6 _485\"></span>R<span class=\"__6 _490\"></span>E<span class=\"__6 _490\"></span>TA<span class=\"__6 _485\"></span>G<span class=\"__6 _490\"></span>S<span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\">-<span class=\"__6 _14a\"> </span></span>CERT<span class=\"__6 _484\"></span>IFIKA<span class=\"__6 _487\"></span>T<span class=\"__6 _14a\"> </span>OBLIGA<span class=\"__6 _487\"></span>TIONER<span class=\"__6 _501\"></span> (EMTN)<span class=\"__6 _14a\"> </span>L\u00c5N FR\u00c5N<span class=\"__6 _487\"></span> K<span class=\"__6 _490\"></span>R<span class=\"__6 _490\"></span>E<span class=\"__6 _485\"></span>D<span class=\"__6 _490\"></span>I<span class=\"__6 _490\"></span>T-<span class=\"ls2_6 ws2_6\"> </span>IN<span class=\"__6 _485\"></span>STITU<span class=\"__6 _485\"></span>T<span class=\"__6 _14a\"> </span>2022<span class=\"__6 _cf_2\"> </span><span class=\"ls2e_6 ws2b_6\">1<span class=\"__6 _485\"></span>,9<span class=\"__6 _490\"></span>-2<span class=\"__6 _c8_1\"> </span><span class=\"ls2a_6 ws27_6\">350<span class=\"__6 _c7_1\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _515\"> </span>\u2013<span class=\"__6 _1e_6\"> </span></span></span>1<span class=\"__6 _490\"></span>,9<span class=\"__6 _490\"></span>-2<span class=\"__6 _530\"> </span><span class=\"ls2a_6 ws27_6\">350<span class=\"__6 _b9_1\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _541\"> </span>\u2013<span class=\"__6 _14a\"> </span></span></span></span>2023<span class=\"__6 _528\"> </span><span class=\"ls25_6 ws21_6\">0,7<span class=\"__6 _485\"></span>8<span class=\"__6 _485\"></span>4<span class=\"__6 _485\"></span>-2<span class=\"__6 _485\"></span>6<span class=\"__6 _d6_2\"> </span><span class=\"ls1f_6 ws1a_6\">600<span class=\"__6 _c7_1\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _aa_2\"> </span><span class=\"ls1b_6 ws23_6\">2<span class=\"__6 _485\"></span> 369<span class=\"__6 _492\"> </span><span class=\"ls11_6 ws10_6\">0<span class=\"__6 _485\"></span>,<span class=\"__6 _485\"></span>7<span class=\"__6 _485\"></span>8<span class=\"__6 _490\"></span>4<span class=\"__6 _485\"></span>-<span class=\"__6 _485\"></span>2<span class=\"__6 _485\"></span>,<span class=\"__6 _490\"></span>61<span class=\"__6 _b4_1\"> </span></span></span></span>600<span class=\"__6 _c7_1\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _a0_3\"> </span>2 068<span class=\"__6 _14a\"> </span></span></span></span>20<span class=\"__6 _485\"></span>24<span class=\"__6 _1b_5\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _cc_2\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _515\"> </span>\u2013<span class=\"__6 _531\"> </span>0<span class=\"__6 _541\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _14a\"> </span></span>20<span class=\"__6 _485\"></span>25<span class=\"__6 _c9_1\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _4d_5\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _515\"> </span>\u2013<span class=\"__6 _510\"> </span>0<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _14a\"> </span></span>20<span class=\"__6 _485\"></span>26<span class=\"__6 _cb_2\"> </span><span class=\"ls1c_6 ws17_6\">1,7<span class=\"__6 _cc_2\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ad_3\"> </span><span class=\"ls7_6 ws6_6\">2 000<span class=\"__6 _cd_2\"> </span></span></span>1,7<span class=\"__6 _541\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _583\"> </span><span class=\"ls7_6 ws6_6\">2 000<span class=\"__6 _14a\"> </span></span></span></span>2027<span class=\"__6 _1b_5\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _4d_5\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ce_2\"> </span>\u2013<span class=\"__6 _531\"> </span>0<span class=\"__6 _541\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _14a\"> </span></span>2028<span class=\"__6 _c9_1\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _4d_5\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _515\"> </span>\u2013<span class=\"__6 _510\"> </span>0<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _c7_1\"> </span>\u2013<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _14a\"> </span></span>2029<span class=\"__6 _cf_2\"> </span><span class=\"lse_6 wsd_6\">0,<span class=\"__6 _485\"></span>25<span class=\"__6 _cc_2\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _d6_2\"> </span><span class=\"ls10_6 wsf_6\">5 4<span class=\"__6 _485\"></span>59<span class=\"__6 _ce_2\"> </span></span>\u2013<span class=\"__6 _d1_2\"> </span></span>0<span class=\"__6 _485\"></span>,<span class=\"__6 _485\"></span>25<span class=\"__6 _541\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _d2_2\"> </span>5 165<span class=\"__6 _ca_2\"> </span>\u2013<span class=\"__6 _14a\"> </span></span></span>950<span class=\"__6 _504\"> </span><span class=\"ls19_6 ws2c_6\">5 459<span class=\"__6 _b1_2\"> </span><span class=\"ls4_6 ws1e_6\">4 3<span class=\"__6 _485\"></span>69<span class=\"__6 _582\"> </span></span></span>95<span class=\"__6 _485\"></span>0<span class=\"__6 _b7_2\"> </span>5 16<span class=\"__6 _485\"></span>5<span class=\"__6 _583\"> </span>4 06<span class=\"__6 _485\"></span>8<span class=\"__6 _14a\"> </span>P\u00e5 konc<span class=\"__6 _485\"></span>erne<span class=\"__6 _485\"></span>n omv\u00e4<span class=\"__6 _485\"></span>rdera<span class=\"__6 _485\"></span>s l\u00e5n i ann<span class=\"__6 _485\"></span>an valut<span class=\"__6 _485\"></span>a l\u00f6pa<span class=\"__6 _485\"></span>nde ti<span class=\"__6 _485\"></span>ll bala<span class=\"__6 _485\"></span>nsku<span class=\"__6 _485\"></span>rs<span class=\"__6 _485\"></span>. I mo<span class=\"__6 _485\"></span>der<span class=\"__6 _485\"></span>bol<span class=\"__6 _485\"></span>aget red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>as de<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>a l\u00e5n avs<span class=\"__6 _485\"></span>ee<span class=\"__6 _485\"></span>nde n<span class=\"__6 _485\"></span>ettoinves<span class=\"__6 _485\"></span>tering i u<span class=\"__6 _485\"></span>tl\u00e4nd<span class=\"__6 _485\"></span>sk  <span class=\"__6 _486\"></span>verksamhet till ursprungligt bokf\u00f6r<span class=\"__6 _485\"></span>t v\u00e4rde.<span class=\"__6 _14a\"> </span>K<span class=\"__6 _485\"></span>ASSA<span class=\"__6 _485\"></span>FL<span class=\"__6 _484\"></span>\u00d6DES-<span class=\"__6 _14a\"> </span>P<span class=\"__6 _487\"></span>\u00c5VE<span class=\"__6 _484\"></span>RKANDE<span class=\"__6 _14a\"> </span>EJ KAS<span class=\"__6 _485\"></span>SAFL\u00d6DES-<span class=\"__6 _14a\"> </span>P<span class=\"__6 _487\"></span>\u00c5VE<span class=\"__6 _484\"></span>RKANDE<span class=\"__6 _14a\"> </span>2022<span class=\"__6 _14a\"> </span>UPPL\u00c5NING O<span class=\"__6 _484\"></span>CH<span class=\"__6 _487\"></span> AMORTERING<span class=\"__6 _14a\"> </span>VA<span class=\"__6 _490\"></span>L<span class=\"__6 _490\"></span>U<span class=\"__6 _485\"></span>TA<span class=\"__6 _490\"></span>-<span class=\"__6 _14a\"> </span>F\u00d6R\u00c4NDRINGAR<span class=\"__6 _d7_2\"> </span><span class=\"ls40_6 ws57_5\">F\u00d6RV<span class=\"__6 _484\"></span>\u00c4RV<span class=\"__6 _9c_3\"> </span><span class=\"lsa_6 ws9_6\">2023<span class=\"__6 _14a\"> </span></span></span>L\u00e5n f<span class=\"__6 _485\"></span>r\u00e5n kre<span class=\"__6 _485\"></span>ditins<span class=\"__6 _485\"></span>titut<span class=\"__6 _d8_2\"> </span><span class=\"ls1b_6 ws23_6\">4 369<span class=\"__6 _d9_2\"> </span>427<span class=\"__6 _2c_5\"> </span><span class=\"ls4_6 ws1e_6\">75<span class=\"__6 _6d_4\"> </span></span></span>\u2013<span class=\"__6 _557\"> </span>4 871<span class=\"__6 _14a\"> </span>F\u00f6<span class=\"__6 _485\"></span>retag<span class=\"__6 _485\"></span>sc<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>ti<span class=\"__6 _485\"></span>fik<span class=\"__6 _485\"></span>at<span class=\"__6 _da_2\"> </span><span class=\"ls1c_6 ws17_6\">950<span class=\"__6 _db_2\"> </span><span class=\"lse_6 wsd_6\">-325<span class=\"__6 _549\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _551\"> </span>\u2013<span class=\"__6 _d_5\"> </span></span>625<span class=\"__6 _14a\"> </span></span></span>Obligation<span class=\"__6 _dc_2\"> </span><span class=\"ls10_6 wsf_6\">5 4<span class=\"__6 _485\"></span>59<span class=\"__6 _dd_2\"> </span><span class=\"ls2_6 ws2_6\">5 802<span class=\"__6 _ae_2\"> </span><span class=\"lse_6 wsd_6\">325<span class=\"__6 _6d_4\"> </span></span>\u2013<span class=\"__6 _567\"> </span><span class=\"ls6_6 ws5_6\">11 586<span class=\"__6 _14a\"> </span></span></span></span>Su<span class=\"__6 _485\"></span>mma s<span class=\"__6 _485\"></span>ku<span class=\"__6 _485\"></span>lde<span class=\"__6 _485\"></span>r h\u00e4<span class=\"__6 _485\"></span>nf\u00f6r<span class=\"__6 _485\"></span>lig<span class=\"__6 _485\"></span>a till fi<span class=\"__6 _485\"></span>nan<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span>ieri<span class=\"__6 _485\"></span>ng<span class=\"__6 _485\"></span>sver<span class=\"__6 _485\"></span>ksa<span class=\"__6 _485\"></span>mhe<span class=\"__6 _485\"></span>ten<span class=\"__6 _bc_1\"> </span>10 7<span class=\"__6 _485\"></span>78<span class=\"__6 _de_2\"> </span>5 90<span class=\"__6 _485\"></span>4<span class=\"__6 _1d_5\"> </span><span class=\"ls31_6 ws2f_6\">400<span class=\"__6 _523\"> </span></span>\u2013<span class=\"__6 _8d_3\"> </span>1<span class=\"__6 _485\"></span>7 082<span class=\"__6 _14a\"> </span>2021<span class=\"__6 _14a\"> </span>UPPL\u00c5NING O<span class=\"__6 _484\"></span>CH<span class=\"__6 _487\"></span> AMORTERING<span class=\"__6 _14a\"> </span>VA<span class=\"__6 _490\"></span>L<span class=\"__6 _490\"></span>U<span class=\"__6 _485\"></span>TA<span class=\"__6 _490\"></span>-<span class=\"__6 _14a\"> </span>F\u00d6R\u00c4NDRINGAR<span class=\"__6 _d7_2\"> </span><span class=\"ls52_5 ws58_5\">F\u00d6RV<span class=\"__6 _487\"></span>\u00c4<span class=\"__6 _485\"></span>RV<span class=\"__6 _9c_3\"> </span><span class=\"lsa_6 ws9_6\">202<span class=\"__6 _485\"></span>2<span class=\"__6 _14a\"> </span></span></span>L\u00e5n f<span class=\"__6 _485\"></span>r\u00e5n kre<span class=\"__6 _485\"></span>ditins<span class=\"__6 _485\"></span>titut<span class=\"__6 _df_2\"> </span>4 213<span class=\"__6 _e0_2\"> </span>\u2013<span class=\"__6 _e1_2\"> </span><span class=\"ls22_6 ws1d_6\">156<span class=\"__6 _6d_4\"> </span></span>\u2013<span class=\"__6 _e2_2\"> </span><span class=\"ls1b_6 ws23_6\">4 369<span class=\"__6 _14a\"> </span></span>F\u00f6<span class=\"__6 _485\"></span>retag<span class=\"__6 _485\"></span>sc<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>ti<span class=\"__6 _485\"></span>fik<span class=\"__6 _485\"></span>at<span class=\"__6 _e3_2\"> </span><span class=\"ls4_6 ws1e_6\">275<span class=\"__6 _d3_2\"> </span><span class=\"ls11_6 ws10_6\">675<span class=\"__6 _547\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _6d_4\"> </span>\u2013<span class=\"__6 _561\"> </span><span class=\"ls1c_6 ws17_6\">950<span class=\"__6 _14a\"> </span></span></span></span></span>Obligation<span class=\"__6 _e4_2\"> </span><span class=\"ls2_6 ws2_6\">5 127<span class=\"__6 _e0_2\"> </span>\u2013<span class=\"__6 _3f_5\"> </span><span class=\"ls1a_6 ws3a_6\">332<span class=\"__6 _551\"> </span></span>\u2013<span class=\"__6 _492\"> </span><span class=\"ls10_6 wsf_6\">5 4<span class=\"__6 _485\"></span>59<span class=\"__6 _14a\"> </span></span></span>Su<span class=\"__6 _485\"></span>mma s<span class=\"__6 _485\"></span>ku<span class=\"__6 _485\"></span>lde<span class=\"__6 _485\"></span>r h\u00e4<span class=\"__6 _485\"></span>nf\u00f6r<span class=\"__6 _485\"></span>lig<span class=\"__6 _485\"></span>a till fi<span class=\"__6 _485\"></span>nan<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span>ieri<span class=\"__6 _485\"></span>ng<span class=\"__6 _485\"></span>sver<span class=\"__6 _485\"></span>ksa<span class=\"__6 _485\"></span>mhe<span class=\"__6 _485\"></span>ten<span class=\"__6 _583\"> </span><span class=\"ls45_6 ws46_6\">9 61<span class=\"__6 _485\"></span>5<span class=\"__6 _e5_2\"> </span><span class=\"ls53_5 ws59_5\">675<span class=\"__6 _2f_5\"> </span><span class=\"ls21_6 ws1c_6\">488<span class=\"__6 _523\"> </span></span></span></span>\u2013<span class=\"__6 _570\"> </span>10 7<span class=\"__6 _485\"></span>7<span class=\"__6 _485\"></span>8<span class=\"__6 _14a\"> </span>Per de<span class=\"__6 _485\"></span>n 30 nov<span class=\"__6 _485\"></span>emb<span class=\"__6 _485\"></span>er 20<span class=\"__6 _485\"></span>23 had<span class=\"__6 _485\"></span>e konce<span class=\"__6 _485\"></span>rne<span class=\"__6 _485\"></span>n l\u00e5n<span class=\"__6 _485\"></span>gfris<span class=\"__6 _485\"></span>tiga le<span class=\"__6 _485\"></span>asin<span class=\"__6 _485\"></span>gsku<span class=\"__6 _485\"></span>lde<span class=\"__6 _485\"></span>r om M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 4<span class=\"__6 _485\"></span>8 729 (<span class=\"__6 _485\"></span>49 282) s<span class=\"__6 _485\"></span>amt kor<span class=\"__6 _485\"></span>tfri<span class=\"__6 _485\"></span>stiga l<span class=\"__6 _485\"></span>easi<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span>kuld<span class=\"__6 _485\"></span>er om M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 12 159 (12 575) som re<span class=\"__6 _485\"></span>dov<span class=\"__6 _485\"></span>isas i n<span class=\"__6 _485\"></span>ot 17<span class=\"__6 _14a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "Koncernens leverant\u00f6rsskulder i utl\u00e4ndska valutor handhas huvudsakligen i Sverige och \u00e4r till st\u00f6rsta delen kurss\u00e4krade med terminskontrakt . Mot bak grund av ovanst\u00e5ende skulle en f\u00f6r\u00e4ndring av den svenska kronans v\u00e4rde med 10 procent i f\u00f6rh\u00e5llande till andra valutor ge en obetydlig momentan resultateffekt relaterad till innehav av finansiella instrument per balansdagen. S\u00e4kringsreserven i eget kapital skulle vid en f\u00f6rst\u00e4rk ning av den svenska kronan med 10 procent p\u00e5verkas positivt med cirka MSEK 80 (542) f\u00f6re beaktande av skatteeffekt, varav MSEK 812 (1 207) avser EUR och MSEK -1 800 (-1 892) avser USD. Koncernens exponering avseende utest\u00e5ende derivatinstrument redovisas i not 24. \u00c5rets r\u00f6relseresultat i koncernen har p\u00e5verkats av valutakursdifferen ser avseende varufl\u00f6den med MSEK -168 (143). En f\u00f6rst\u00e4rkning av USD valutakurs gentemot alla \u00f6vriga valutor med 10 procent skulle f\u00e5 en negativ p\u00e5verkan p\u00e5 kassafl\u00f6de och r\u00f6relseresultat med MSEK 5 402 (6 325) och en f\u00f6rsvagning skulle ge en positiv effekt om MSEK 5 402 (6 325). Analysen \u00e4r baserad p\u00e5 antagandet att inga valutafl\u00f6den har s\u00e4krats och \u00e4r gjord f\u00f6re motverkande prisjusteringar och andra liknande \u00e5tg\u00e4rder. F\u00f6r att valutas\u00e4kra varufl\u00f6den i utl\u00e4ndsk valuta och d\u00e4rmed reducera effekterna av framtida valutakursr\u00f6relser, terminss\u00e4kras koncernens varuink\u00f6p och f\u00f6r huvuddelen \u00e4ven relaterade prognostiserade infl\u00f6den fr\u00e5n f\u00f6rs\u00e4ljningsbolagen l\u00f6pande fullt ut. Den genomsnittliga l\u00f6ptiden p\u00e5 utest\u00e5ende terminskontrakt \u00e4r cirka tre m\u00e5nader. Samtliga derivat har en ursprunglig l\u00f6ptid som \u00e4r kortare \u00e4n ett \u00e5r. Nettoinvesteringar i utl\u00e4ndsk valuta f\u00e5r s\u00e4kras helt eller delvis med hj\u00e4lp av skuld i samma valuta med hj\u00e4lp av en s\u00e5 kallad equity hedge. Per 30 november 2023 s\u00e4kras delar av nettoinvesteringarna p\u00e5 detta s\u00e4tt.Per balansdagen upp g\u00e5r l\u00e5n i EUR som upptagits for att s\u00e4kra nettoinvesteringar i utlandsverksamhet till MEUR 700 (700). En f\u00f6r\u00e4ndring om tio procent enheter i EUR/SEK-kursen skulle ge en p\u00e5verkan p\u00e5 \u00f6vrigt totalresultat med MSEK 795 (764) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "Kreditri<span class=\"__4 _299\"></span>sk och motpa<span class=\"__4 _299\"></span>rts<span class=\"__4 _299\"></span>risk<span class=\"__4 _300\"> </span>Kre<span class=\"__4 _299\"></span>ditri<span class=\"__4 _299\"></span>sk \u00e4r r<span class=\"__4 _299\"></span>iske<span class=\"__4 _299\"></span>n f\u00f6r att H&amp;<span class=\"__4 _299\"></span>M-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s motpa<span class=\"__4 _299\"></span>rter i<span class=\"__4 _299\"></span>nte kan st\u00e5 f\u00f6r sina \u00e5taganden och d\u00e4rmed f\u00f6rorsakar f\u00f6rluster<span class=\"__4 _298\"></span> f\u00f6r k<span class=\"__4 _298\"></span>oncern<span class=\"__4 _299\"></span>en. Finansiell kre<span class=\"__4 _299\"></span>ditris<span class=\"__4 _299\"></span>k up<span class=\"__4 _299\"></span>pst\u00e5<span class=\"__4 _299\"></span>r fr\u00e4ms<span class=\"__4 _299\"></span>t so<span class=\"__4 _299\"></span>m motpar<span class=\"__4 _299\"></span>ts<span class=\"__4 _299\"></span>ris<span class=\"__4 _299\"></span>k i form av p<span class=\"__4 _299\"></span>lac<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>ngar e<span class=\"__4 _299\"></span>lle<span class=\"__4 _299\"></span>r lik<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>da me<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>l p\u00e5 ba<span class=\"__4 _299\"></span>nkko<span class=\"__4 _299\"></span>nton, sa<span class=\"__4 _299\"></span>mt so<span class=\"__4 _299\"></span>m fordrin<span class=\"__4 _299\"></span>gar p<span class=\"__4 _299\"></span>\u00e5 banker h<span class=\"__4 _299\"></span>\u00e4nf\u00f6rl<span class=\"__4 _299\"></span>iga till \u00f6verv\u00e4rden i derivatinstrument. Finanspolicyn anger maximalt place<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span>rat bel<span class=\"__4 _299\"></span>op<span class=\"__4 _299\"></span>p oc<span class=\"__4 _299\"></span>h l\u00f6pti<span class=\"__4 _299\"></span>d f\u00f6r pla<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>ring<span class=\"__4 _299\"></span>ar oc<span class=\"__4 _299\"></span>h lik<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>ida m<span class=\"__4 _299\"></span>ed<span class=\"__4 _299\"></span>el p\u00e5 b<span class=\"__4 _299\"></span>ank<span class=\"__4 _299\"></span>konton vid o<span class=\"__4 _299\"></span>lik<span class=\"__4 _299\"></span>a rating<span class=\"__4 _299\"></span>. K<span class=\"__4 _299\"></span>reditexpo<span class=\"__4 _299\"></span>ner<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>, p<span class=\"__4 _299\"></span>er de<span class=\"__4 _299\"></span>n 30 n<span class=\"__4 _299\"></span>ovem<span class=\"__4 _299\"></span>be<span class=\"__4 _299\"></span>r 2023<span class=\"__4 _299\"></span>, mot svara<span class=\"__4 _299\"></span>s av det bo<span class=\"__4 _299\"></span>kf\u00f6<span class=\"__4 _299\"></span>rda v\u00e4rd<span class=\"__4 _299\"></span>et p\u00e5 lik<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>ida m<span class=\"__4 _299\"></span>ede<span class=\"__4 _299\"></span>l M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 26 398 (<span class=\"__4 _299\"></span>21 707<span class=\"__4 _299\"></span>)<span class=\"__4 _299\"></span>, kund<span class=\"__4 _299\"></span>fordrin<span class=\"__4 _299\"></span>gar M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 3 3<span class=\"__4 _299\"></span>01 (3 0<span class=\"__4 _299\"></span>14)<span class=\"__4 _299\"></span>, de<span class=\"__4 _299\"></span>riv<span class=\"__4 _299\"></span>atinstru<span class=\"__4 _299\"></span>me<span class=\"__4 _299\"></span>nt MS<span class=\"__4 _299\"></span>EK 1 0<span class=\"__4 _299\"></span>89 (68<span class=\"__4 _299\"></span>1) oc<span class=\"__4 _299\"></span>h andr<span class=\"__4 _299\"></span>a l\u00e5ng<span class=\"__4 _299\"></span>fris<span class=\"__4 _299\"></span>tiga fordr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 1 20<span class=\"__4 _299\"></span>4 (939), totalt M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 31 9<span class=\"__4 _299\"></span>92 (26 3<span class=\"__4 _299\"></span>41). D<span class=\"__4 _299\"></span>en e<span class=\"__4 _299\"></span>gna k<span class=\"__4 _299\"></span>red<span class=\"__4 _299\"></span>itv<span class=\"__4 _299\"></span>erks<span class=\"__4 _299\"></span>amh<span class=\"__4 _299\"></span>eten har av<span class=\"__4 _302\"></span>veck<span class=\"__4 _299\"></span>lats o<span class=\"__4 _299\"></span>ch s<span class=\"__4 _299\"></span>k\u00f6ts nu i samarbete<span class=\"__4 _298\"></span> med ext<span class=\"__4 _298\"></span>ern part<span class=\"__4 _300\"> </span>.<span class=\"__4 _300\"> </span>Derivat<span class=\"__6 _484\"></span> med s\u00e4kringsredovisning<span class=\"__6 _14a\"> </span>Samtli<span class=\"__6 _485\"></span>ga de<span class=\"__6 _485\"></span>rivat red<span class=\"__6 _485\"></span>ovi<span class=\"__6 _485\"></span>sas in<span class=\"__6 _485\"></span>itialt oc<span class=\"__6 _485\"></span>h l\u00f6p<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>e till ver<span class=\"__6 _485\"></span>kli<span class=\"__6 _485\"></span>gt v\u00e4rde v<span class=\"__6 _485\"></span>ia \u00f6vri<span class=\"__6 _485\"></span>gt totalresul<span class=\"__6 _485\"></span>tat. Kon<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rnen<span class=\"__6 _485\"></span>s po<span class=\"__6 _485\"></span>licy \u00e4r at<span class=\"__6 _485\"></span>t der<span class=\"__6 _485\"></span>ivat sk<span class=\"__6 _485\"></span>a inne<span class=\"__6 _485\"></span>has e<span class=\"__6 _485\"></span>ndas<span class=\"__6 _485\"></span>t i s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gssy<span class=\"__6 _485\"></span>f<span class=\"__6 _485\"></span>te. De<span class=\"__6 _485\"></span>riv<span class=\"__6 _485\"></span>atinstru<span class=\"__6 _485\"></span>ment utg\u00f6<span class=\"__6 _485\"></span>rs av val<span class=\"__6 _485\"></span>utatermin<span class=\"__6 _485\"></span>skontrak<span class=\"__6 _485\"></span>t so<span class=\"__6 _485\"></span>m anv\u00e4nds f\u00f6r skydd mot<span class=\"__6 _484\"></span> risker f\u00f6r v<span class=\"__6 _484\"></span>alutakursf\u00f6r\u00e4ndringar k<span class=\"__6 _484\"></span>opplade till interna o<span class=\"__6 _485\"></span>ch exter<span class=\"__6 _485\"></span>na varu<span class=\"__6 _485\"></span>fl\u00f6<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>n. F\u00f6<span class=\"__6 _485\"></span>r att up<span class=\"__6 _485\"></span>pfy<span class=\"__6 _485\"></span>lla k<span class=\"__6 _485\"></span>raven p\u00e5 s<span class=\"__6 _485\"></span>\u00e4k<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span> redov<span class=\"__6 _485\"></span>isn<span class=\"__6 _485\"></span>ing k<span class=\"__6 _485\"></span>r\u00e4vs att d<span class=\"__6 _485\"></span>et finn<span class=\"__6 _485\"></span>s en tyd<span class=\"__6 _485\"></span>lig kop<span class=\"__6 _485\"></span>plin<span class=\"__6 _485\"></span>g till de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e pos<span class=\"__6 _485\"></span>ten. Vi<span class=\"__6 _485\"></span>dare kr\u00e4v<span class=\"__6 _485\"></span>s att s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>nge<span class=\"__6 _485\"></span>n effek<span class=\"__6 _485\"></span>tiv<span class=\"__6 _485\"></span>t s<span class=\"__6 _485\"></span>kyd<span class=\"__6 _485\"></span>dar de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e pos<span class=\"__6 _485\"></span>ten, att s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gsd<span class=\"__6 _485\"></span>okum<span class=\"__6 _485\"></span>entation u<span class=\"__6 _485\"></span>ppr<span class=\"__6 _485\"></span>\u00e4ttats oc<span class=\"__6 _485\"></span>h att ef<span class=\"__6 _485\"></span>fekti<span class=\"__6 _485\"></span>viteten kan m<span class=\"__6 _485\"></span>\u00e4tas. V<span class=\"__6 _484\"></span>alutaderivat v\u00e4r<span class=\"__6 _484\"></span>deras till verkligt v\u00e4rde<span class=\"__6 _484\"></span> baserat p\u00e5 indata<span class=\"__6 _484\"></span> motsvarande niv\u00e5 2 i ve<span class=\"__6 _485\"></span>rk<span class=\"__6 _485\"></span>ligt v\u00e4rd<span class=\"__6 _485\"></span>ehi<span class=\"__6 _485\"></span>erark<span class=\"__6 _485\"></span>in<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span> Per 30 n<span class=\"__6 _485\"></span>ovemb<span class=\"__6 _485\"></span>er 2<span class=\"__6 _485\"></span>023 up<span class=\"__6 _485\"></span>pg\u00e5<span class=\"__6 _485\"></span>r termin<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span> kontrakt m<span class=\"__6 _485\"></span>ed p<span class=\"__6 _485\"></span>ositi<span class=\"__6 _485\"></span>va mar<span class=\"__6 _485\"></span>kna<span class=\"__6 _485\"></span>dsv\u00e4<span class=\"__6 _485\"></span>rden til<span class=\"__6 _485\"></span>l MS<span class=\"__6 _485\"></span>EK 1 0<span class=\"__6 _485\"></span>89 (681<span class=\"__6 _485\"></span>) vil<span class=\"__6 _485\"></span>ket redo<span class=\"__6 _485\"></span> vis<span class=\"__6 _485\"></span>as ino<span class=\"__6 _485\"></span>m po<span class=\"__6 _485\"></span>sten \u00f6vr<span class=\"__6 _485\"></span>iga kor<span class=\"__6 _485\"></span>tf<span class=\"__6 _485\"></span>ristig<span class=\"__6 _485\"></span>a fordrin<span class=\"__6 _485\"></span>gar. T<span class=\"__6 _501\"></span>er<span class=\"__6 _485\"></span>mins<span class=\"__6 _485\"></span>kontrakt m<span class=\"__6 _485\"></span>ed neg<span class=\"__6 _485\"></span>ativa mar<span class=\"__6 _485\"></span>kna<span class=\"__6 _485\"></span>dsv\u00e4<span class=\"__6 _485\"></span>rden u<span class=\"__6 _485\"></span>ppg<span class=\"__6 _485\"></span>\u00e5r till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 1 20<span class=\"__6 _485\"></span>5 (1 365) v<span class=\"__6 _485\"></span>ilket redov<span class=\"__6 _485\"></span>is<span class=\"__6 _485\"></span>as ino<span class=\"__6 _485\"></span>m \u00f6vri<span class=\"__6 _485\"></span>ga kor<span class=\"__6 _485\"></span>tfri<span class=\"__6 _485\"></span>stiga s<span class=\"__6 _485\"></span>kuld<span class=\"__6 _485\"></span>er<span class=\"__6 _484\"></span>. Av de utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e termin<span class=\"__6 _485\"></span>skontrak<span class=\"__6 _485\"></span>ten har v<span class=\"__6 _485\"></span>inst o<span class=\"__6 _485\"></span>m MS<span class=\"__6 _485\"></span>EK 115 (-<span class=\"__6 _485\"></span>30<span class=\"__6 _485\"></span>5) omf\u00f6r<span class=\"__6 _485\"></span>ts till re<span class=\"__6 _485\"></span>sultatr\u00e4<span class=\"__6 _485\"></span>knin<span class=\"__6 _485\"></span>gen d<span class=\"__6 _485\"></span>\u00e5 s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e trans<span class=\"__6 _485\"></span>aktio<span class=\"__6 _485\"></span>ne<span class=\"__6 _485\"></span>r intr\u00e4ffat f\u00f6r d<span class=\"__6 _485\"></span>es<span class=\"__6 _485\"></span>sa kontrak<span class=\"__6 _485\"></span>t. Re<span class=\"__6 _485\"></span>steran<span class=\"__6 _485\"></span>de ve<span class=\"__6 _485\"></span>rkl<span class=\"__6 _485\"></span>igt v\u00e4rde o<span class=\"__6 _485\"></span>m M<span class=\"__6 _485\"></span>SEK 2<span class=\"__6 _485\"></span>32 (379) in<span class=\"__6 _485\"></span>g\u00e5r i s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span>rese<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>ven in<span class=\"__6 _485\"></span>om eg<span class=\"__6 _485\"></span>et kapit<span class=\"__6 _485\"></span>al. \u00d6<span class=\"__6 _485\"></span>vr<span class=\"__6 _485\"></span>iga finansiella tillg\u00e5ngar och skulde<span class=\"__6 _485\"></span>r har k<span class=\"__6 _484\"></span>orta l\u00f6ptider<span class=\"__6 _484\"></span>. D\u00e4rf\u00f6r bed\u00f6ms de verkliga v\u00e4rdena p\u00e5 dessa finansie<span class=\"__6 _485\"></span>lla instrument appro<span class=\"__6 _484\"></span>ximat<span class=\"__6 _484\"></span>iv<span class=\"__6 _485\"></span>t mot<span class=\"__6 _484\"></span><span class=\"ls2_6 ws2_6\"> </span>svara bok<span class=\"__6 _485\"></span>f\u00f6rda v\u00e4rden<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Vid s\u00e4kringsr<span class=\"__6 _484\"></span>edovisnin<span class=\"__6 _484\"></span>g klassificeras<span class=\"__6 _484\"></span> deriva<span class=\"__6 _484\"></span>t som k<span class=\"__6 _484\"></span>assafl\u00f6dess\u00e4kringar ell<span class=\"__6 _485\"></span>er so<span class=\"__6 _485\"></span>m s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>g av verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde. U<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>r 202<span class=\"__6 _485\"></span>2 f\u00f6rel\u00e5<span class=\"__6 _485\"></span>g end<span class=\"__6 _485\"></span>ast kas<span class=\"__6 _485\"></span>sa<span class=\"__6 _485\"></span> fl\u00f6<span class=\"__6 _485\"></span>des<span class=\"__6 _485\"></span>s\u00e4<span class=\"__6 _485\"></span>krin<span class=\"__6 _485\"></span>gar o<span class=\"__6 _485\"></span>ch s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ng av net<span class=\"__6 _485\"></span>toinvester<span class=\"__6 _485\"></span>ing i utla<span class=\"__6 _485\"></span>ndet<span class=\"__6 _485\"></span>. Un<span class=\"__6 _485\"></span>der 2<span class=\"__6 _485\"></span>023 tillkom en<span class=\"__6 _484\"></span> r\u00e4nt<span class=\"__6 _484\"></span>eswap (s\u00e4kring av verkligt v\u00e4rde<span class=\"__6 _14a\"> </span>)<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>S\u00e4kring<span class=\"__6 _484\"></span> av<span class=\"__6 _484\"></span> prog<span class=\"__6 _484\"></span>nostiserad<span class=\"__6 _484\"></span>e va<span class=\"__6 _484\"></span>lutafl\u00f6den<span class=\"__6 _484\"></span> <span class=\"ls2_6 ws2_6\"> </span>\u2013 kassafl<span class=\"__6 _485\"></span>\u00f6dess<span class=\"__6 _485\"></span>\u00e4kringar<span class=\"__6 _14a\"> </span>Der<span class=\"__6 _485\"></span>ivat so<span class=\"__6 _485\"></span>m sk<span class=\"__6 _485\"></span>ydda<span class=\"__6 _485\"></span>r det pro<span class=\"__6 _485\"></span>gnos<span class=\"__6 _485\"></span>tise<span class=\"__6 _485\"></span>rade fl<span class=\"__6 _485\"></span>\u00f6d<span class=\"__6 _485\"></span>et redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s som e<span class=\"__6 _485\"></span>n  <span class=\"__6 _486\"></span>s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gsres<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v til<span class=\"__6 _485\"></span>l verk<span class=\"__6 _485\"></span>ligt v<span class=\"__6 _485\"></span>\u00e4rde vi<span class=\"__6 _485\"></span>a \u00f6vri<span class=\"__6 _485\"></span>gt totalresult<span class=\"__6 _485\"></span>at till de<span class=\"__6 _485\"></span>ss att d<span class=\"__6 _485\"></span>et s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e fl\u00f6d<span class=\"__6 _485\"></span>et tr\u00e4f<span class=\"__6 _485\"></span>far r\u00f6rels<span class=\"__6 _485\"></span>eres<span class=\"__6 _485\"></span>ultatet, var<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>id s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span>instr<span class=\"__6 _485\"></span>ume<span class=\"__6 _485\"></span>ntets acku<span class=\"__6 _485\"></span>mule<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e v\u00e4rdef\u00f6r\u00e4<span class=\"__6 _485\"></span>ndri<span class=\"__6 _485\"></span>ngar f\u00f6<span class=\"__6 _485\"></span>rs \u00f6ver ti<span class=\"__6 _485\"></span>ll resu<span class=\"__6 _485\"></span>ltatr\u00e4kn<span class=\"__6 _485\"></span>inge<span class=\"__6 _485\"></span>n f\u00f6r att d\u00e4r m<span class=\"__6 _485\"></span>\u00f6ta resul<span class=\"__6 _485\"></span>tateffek<span class=\"__6 _485\"></span>terna fr\u00e5n d<span class=\"__6 _485\"></span>en s<span class=\"__6 _485\"></span>\u00e4kra<span class=\"__6 _485\"></span>de tran<span class=\"__6 _485\"></span>sak<span class=\"__6 _485\"></span>tion<span class=\"__6 _485\"></span>en.  <span class=\"__6 _486\"></span>S\u00e4kringseff<span class=\"__6 _484\"></span>ektivit<span class=\"__6 _484\"></span>e<span class=\"__6 _484\"></span>ten<span class=\"__6 _484\"></span> p\u00e5 kassa<span class=\"__6 _484\"></span>fl\u00f6dess\u00e4kringar f<span class=\"__6 _484\"></span>\u00f6r pr<span class=\"__6 _484\"></span>ognosti<span class=\"__6 _484\"></span>serade valuta<span class=\"__6 _485\"></span>fl\u00f6d<span class=\"__6 _485\"></span>en m\u00e4ts m<span class=\"__6 _485\"></span>\u00e5nad<span class=\"__6 _485\"></span>svi<span class=\"__6 _485\"></span>s gen<span class=\"__6 _485\"></span>om att j<span class=\"__6 _485\"></span>\u00e4mf\u00f6ra s\u00e4<span class=\"__6 _485\"></span>kra<span class=\"__6 _485\"></span>d pos<span class=\"__6 _485\"></span>t mot  s\u00e4kringsinstrument.<span class=\"__6 _14a\"> </span>Det ver<span class=\"__6 _485\"></span>kli<span class=\"__6 _485\"></span>ga v\u00e4rdet p<span class=\"__6 _485\"></span>\u00e5 valutaterm<span class=\"__6 _485\"></span>ine<span class=\"__6 _485\"></span>r ber<span class=\"__6 _485\"></span>\u00e4kn<span class=\"__6 _485\"></span>as gen<span class=\"__6 _485\"></span>om e<span class=\"__6 _485\"></span>n disko<span class=\"__6 _485\"></span>ntering av sk<span class=\"__6 _485\"></span>illna<span class=\"__6 _485\"></span>den m<span class=\"__6 _485\"></span>ell<span class=\"__6 _485\"></span>an den av<span class=\"__6 _485\"></span>ta<span class=\"__6 _485\"></span>lad<span class=\"__6 _485\"></span>e termin<span class=\"__6 _485\"></span>skur<span class=\"__6 _485\"></span>sen o<span class=\"__6 _485\"></span>ch d<span class=\"__6 _485\"></span>en termi<span class=\"__6 _485\"></span>nsku<span class=\"__6 _485\"></span>rs som k<span class=\"__6 _485\"></span>an teck<span class=\"__6 _485\"></span>nas p<span class=\"__6 _485\"></span>\u00e5 bala<span class=\"__6 _485\"></span>nsd<span class=\"__6 _485\"></span>agen f\u00f6<span class=\"__6 _485\"></span>r den \u00e5ter<span class=\"__6 _485\"></span>st\u00e5e<span class=\"__6 _485\"></span>nde kontrak<span class=\"__6 _485\"></span>tsp<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>io<span class=\"__6 _485\"></span> den<span class=\"__6 _485\"></span>. Di<span class=\"__6 _485\"></span>skonterin<span class=\"__6 _485\"></span>g g\u00f6<span class=\"__6 _485\"></span>rs till ri<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>fri r\u00e4nta b<span class=\"__6 _485\"></span>ase<span class=\"__6 _485\"></span>rad p\u00e5 st<span class=\"__6 _485\"></span>atsob<span class=\"__6 _485\"></span>ligatio<span class=\"__6 _485\"></span>ner.<span class=\"__6 _14a\"> </span>S\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>nga<span class=\"__6 _485\"></span>r av net<span class=\"__6 _485\"></span>toi<span class=\"__6 _485\"></span>nves<span class=\"__6 _485\"></span>teri<span class=\"__6 _485\"></span>nga<span class=\"__6 _485\"></span>r i utl<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>et<span class=\"__6 _14a\"> </span>Der<span class=\"__6 _485\"></span>ivat so<span class=\"__6 _485\"></span>m \u00e4r avs<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>da att s\u00e4<span class=\"__6 _485\"></span>kra n<span class=\"__6 _485\"></span>ettoinves<span class=\"__6 _485\"></span>tering<span class=\"__6 _485\"></span>ar i utlan<span class=\"__6 _485\"></span>dsve<span class=\"__6 _485\"></span>rks<span class=\"__6 _485\"></span>am<span class=\"__6 _485\"></span> het red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>as till ve<span class=\"__6 _485\"></span>rkl<span class=\"__6 _485\"></span>igt v\u00e4rd<span class=\"__6 _485\"></span>e via \u00f6v<span class=\"__6 _485\"></span>rigt totalres<span class=\"__6 _485\"></span>ultat. S<span class=\"__6 _485\"></span>\u00e4k<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>sef<span class=\"__6 _485\"></span>fekti<span class=\"__6 _485\"></span>vi<span class=\"__6 _485\"></span> teten p\u00e5 s\u00e4k<span class=\"__6 _485\"></span>ring av n<span class=\"__6 _485\"></span>ettoinve<span class=\"__6 _485\"></span>sterin<span class=\"__6 _485\"></span>g i utland<span class=\"__6 _485\"></span>et m\u00e4ts k<span class=\"__6 _485\"></span>var<span class=\"__6 _485\"></span>tals<span class=\"__6 _485\"></span>vis g<span class=\"__6 _485\"></span>eno<span class=\"__6 _485\"></span>m att j\u00e4mf\u00f6<span class=\"__6 _485\"></span>ra s\u00e4k<span class=\"__6 _485\"></span>rad p<span class=\"__6 _485\"></span>ost m<span class=\"__6 _485\"></span>ot s\u00e4kr<span class=\"__6 _485\"></span>ings<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>trume<span class=\"__6 _485\"></span>n<span class=\"__6 _14a\"> </span>t<span class=\"__6 _14a\"> </span>. Per b<span class=\"__6 _485\"></span>alan<span class=\"__6 _485\"></span>sdag<span class=\"__6 _485\"></span>en up<span class=\"__6 _485\"></span>p<span class=\"__6 _485\"></span> g\u00e5r l\u00e5<span class=\"__6 _485\"></span>n i EU<span class=\"__6 _485\"></span>R som u<span class=\"__6 _485\"></span>pptagit<span class=\"__6 _485\"></span>s for att s\u00e4<span class=\"__6 _485\"></span>kra n<span class=\"__6 _485\"></span>ettoinves<span class=\"__6 _485\"></span>tering<span class=\"__6 _485\"></span>ar i utlan<span class=\"__6 _485\"></span>dsve<span class=\"__6 _485\"></span>rksa<span class=\"__6 _485\"></span>mhet till M<span class=\"__6 _485\"></span>EU<span class=\"__6 _485\"></span>R 70<span class=\"__6 _485\"></span>0 (<span class=\"__6 _485\"></span>70<span class=\"__6 _485\"></span>0)<span class=\"__6 _485\"></span>. En f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring o<span class=\"__6 _485\"></span>m tio pro<span class=\"__6 _485\"></span>cent enh<span class=\"__6 _485\"></span>eter i EU<span class=\"__6 _485\"></span>R<span class=\"__6 _485\"></span>/S<span class=\"__6 _485\"></span>EK-kurs<span class=\"__6 _485\"></span>en sku<span class=\"__6 _485\"></span>lle g<span class=\"__6 _485\"></span>e en p\u00e5ve<span class=\"__6 _485\"></span>rkan p<span class=\"__6 _485\"></span>\u00e5 \u00f6vri<span class=\"__6 _485\"></span>gt totalresul<span class=\"__6 _485\"></span>tat me<span class=\"__6 _485\"></span>d MS<span class=\"__6 _485\"></span>EK 7<span class=\"__6 _485\"></span>95 (764)<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>S\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ng av r\u00e4n<span class=\"__6 _485\"></span>teex<span class=\"__6 _485\"></span>pon<span class=\"__6 _485\"></span>eri<span class=\"__6 _485\"></span>ng<span class=\"__6 _14a\"> </span>Un<span class=\"__6 _485\"></span>der 2<span class=\"__6 _485\"></span>023 har ko<span class=\"__6 _485\"></span>nce<span class=\"__6 _485\"></span>rne<span class=\"__6 _485\"></span>n ing\u00e5t<span class=\"__6 _485\"></span>t en r\u00e4ntes<span class=\"__6 _485\"></span>wap f\u00f6r att u<span class=\"__6 _485\"></span>ppn<span class=\"__6 _485\"></span>\u00e5 \u00f6ns<span class=\"__6 _485\"></span>kad r\u00e4n<span class=\"__6 _484\"></span>tebind<span class=\"__6 _484\"></span>ning. Per<span class=\"__6 _484\"></span> 30 nov<span class=\"__6 _484\"></span>ember 2023<span class=\"__6 _484\"></span> uppgick det<span class=\"__6 _484\"></span> nominella<span class=\"__6 _484\"></span> beloppet f\u00f6r utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e r\u00e4nteswap<span class=\"__6 _485\"></span>av<span class=\"__6 _485\"></span>tal till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 5 679 (0)<span class=\"__6 _485\"></span>. R\u00e4nteswa<span class=\"__6 _485\"></span>ppe<span class=\"__6 _485\"></span>n redo<span class=\"__6 _490\"></span> vis<span class=\"__6 _485\"></span>as so<span class=\"__6 _485\"></span>m s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>g av verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde via re<span class=\"__6 _485\"></span>sultatr\u00e4<span class=\"__6 _485\"></span>knin<span class=\"__6 _485\"></span>gen<span class=\"__6 _485\"></span>. F\u00f6<span class=\"__6 _485\"></span>r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar i verk<span class=\"__6 _485\"></span>ligt v<span class=\"__6 _485\"></span>\u00e4rde p\u00e5 s<span class=\"__6 _485\"></span>wapp<span class=\"__6 _485\"></span>en red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>as i res<span class=\"__6 _485\"></span>ultatr\u00e4k<span class=\"__6 _485\"></span>ning<span class=\"__6 _485\"></span>en til<span class=\"__6 _485\"></span>lsam<span class=\"__6 _485\"></span>mans me<span class=\"__6 _485\"></span>d f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar i verk<span class=\"__6 _485\"></span>lig<span class=\"__6 _485\"></span>t v\u00e4rde p\u00e5 d<span class=\"__6 _485\"></span>en s\u00e4<span class=\"__6 _485\"></span>kra<span class=\"__6 _485\"></span>de sku<span class=\"__6 _485\"></span>lde<span class=\"__6 _485\"></span>n h\u00e4nf\u00f6r<span class=\"__6 _485\"></span>lig till de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e ris<span class=\"__6 _485\"></span>ken. V\u00e4rd<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>gen b<span class=\"__6 _485\"></span>ase<span class=\"__6 _485\"></span>ras p\u00e5 ter<span class=\"__6 _485\"></span>mins<span class=\"__6 _485\"></span>r\u00e4ntor framta<span class=\"__6 _485\"></span>gna utifr\u00e5n o<span class=\"__6 _485\"></span>bse<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>ver<span class=\"__6 _485\"></span>bara r\u00e4nteku<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>vor oc<span class=\"__6 _485\"></span>h dis<span class=\"__6 _485\"></span>konterin<span class=\"__6 _485\"></span>g av kontrakts<span class=\"__6 _485\"></span>enl<span class=\"__6 _485\"></span>iga kassafl\u00f6<span class=\"__6 _485\"></span>dena (motsvarande niv\u00e5 2)<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>Samtliga finansiella tillg\u00e5ngars och skulders verklig<span class=\"__6 _485\"></span>a v\u00e4rde<span class=\"__6 _484\"></span> \u00f6verens<span class=\"ls2_6 ws2_6\"> </span>st\u00e4mm<span class=\"__6 _485\"></span>er i al<span class=\"__6 _485\"></span>lt v\u00e4se<span class=\"__6 _485\"></span>ntligt m<span class=\"__6 _485\"></span>ed bo<span class=\"__6 _485\"></span>kf\u00f6<span class=\"__6 _485\"></span>rt v\u00e4<span class=\"__6 _485\"></span>rde. D<span class=\"__6 _485\"></span>e tillg<span class=\"__6 _485\"></span>\u00e5nga<span class=\"__6 _485\"></span>r oc<span class=\"__6 _485\"></span>h skul<span class=\"__6 _485\"></span>der som redovisas till upplupet anskaffningsv\u00e4rde har kort kvar<span class=\"__6 _485\"></span>varande  <span class=\"__6 _486\"></span>l\u00f6ptid, vilket<span class=\"__6 _484\"></span> medf\u00f6r att skillnaden mellan bok<span class=\"__6 _485\"></span>f\u00f6rt v\u00e4rde och verkligt v\u00e4rde \u00e4r o<span class=\"__6 _484\"></span>v\u00e4sentlig<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "Kreditri<span class=\"__4 _299\"></span>sk och motpa<span class=\"__4 _299\"></span>rts<span class=\"__4 _299\"></span>risk<span class=\"__4 _300\"> </span>Kre<span class=\"__4 _299\"></span>ditri<span class=\"__4 _299\"></span>sk \u00e4r r<span class=\"__4 _299\"></span>iske<span class=\"__4 _299\"></span>n f\u00f6r att H&amp;<span class=\"__4 _299\"></span>M-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s motpa<span class=\"__4 _299\"></span>rter i<span class=\"__4 _299\"></span>nte kan st\u00e5 f\u00f6r sina \u00e5taganden och d\u00e4rmed f\u00f6rorsakar f\u00f6rluster<span class=\"__4 _298\"></span> f\u00f6r k<span class=\"__4 _298\"></span>oncern<span class=\"__4 _299\"></span>en. Finansiell kre<span class=\"__4 _299\"></span>ditris<span class=\"__4 _299\"></span>k up<span class=\"__4 _299\"></span>pst\u00e5<span class=\"__4 _299\"></span>r fr\u00e4ms<span class=\"__4 _299\"></span>t so<span class=\"__4 _299\"></span>m motpar<span class=\"__4 _299\"></span>ts<span class=\"__4 _299\"></span>ris<span class=\"__4 _299\"></span>k i form av p<span class=\"__4 _299\"></span>lac<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>ngar e<span class=\"__4 _299\"></span>lle<span class=\"__4 _299\"></span>r lik<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>da me<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>l p\u00e5 ba<span class=\"__4 _299\"></span>nkko<span class=\"__4 _299\"></span>nton, sa<span class=\"__4 _299\"></span>mt so<span class=\"__4 _299\"></span>m fordrin<span class=\"__4 _299\"></span>gar p<span class=\"__4 _299\"></span>\u00e5 banker h<span class=\"__4 _299\"></span>\u00e4nf\u00f6rl<span class=\"__4 _299\"></span>iga till \u00f6verv\u00e4rden i derivatinstrument. Finanspolicyn anger maximalt place<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span>rat bel<span class=\"__4 _299\"></span>op<span class=\"__4 _299\"></span>p oc<span class=\"__4 _299\"></span>h l\u00f6pti<span class=\"__4 _299\"></span>d f\u00f6r pla<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>ring<span class=\"__4 _299\"></span>ar oc<span class=\"__4 _299\"></span>h lik<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>ida m<span class=\"__4 _299\"></span>ed<span class=\"__4 _299\"></span>el p\u00e5 b<span class=\"__4 _299\"></span>ank<span class=\"__4 _299\"></span>konton vid o<span class=\"__4 _299\"></span>lik<span class=\"__4 _299\"></span>a rating<span class=\"__4 _299\"></span>. K<span class=\"__4 _299\"></span>reditexpo<span class=\"__4 _299\"></span>ner<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>, p<span class=\"__4 _299\"></span>er de<span class=\"__4 _299\"></span>n 30 n<span class=\"__4 _299\"></span>ovem<span class=\"__4 _299\"></span>be<span class=\"__4 _299\"></span>r 2023<span class=\"__4 _299\"></span>, mot svara<span class=\"__4 _299\"></span>s av det bo<span class=\"__4 _299\"></span>kf\u00f6<span class=\"__4 _299\"></span>rda v\u00e4rd<span class=\"__4 _299\"></span>et p\u00e5 lik<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>ida m<span class=\"__4 _299\"></span>ede<span class=\"__4 _299\"></span>l M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 26 398 (<span class=\"__4 _299\"></span>21 707<span class=\"__4 _299\"></span>)<span class=\"__4 _299\"></span>, kund<span class=\"__4 _299\"></span>fordrin<span class=\"__4 _299\"></span>gar M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 3 3<span class=\"__4 _299\"></span>01 (3 0<span class=\"__4 _299\"></span>14)<span class=\"__4 _299\"></span>, de<span class=\"__4 _299\"></span>riv<span class=\"__4 _299\"></span>atinstru<span class=\"__4 _299\"></span>me<span class=\"__4 _299\"></span>nt MS<span class=\"__4 _299\"></span>EK 1 0<span class=\"__4 _299\"></span>89 (68<span class=\"__4 _299\"></span>1) oc<span class=\"__4 _299\"></span>h andr<span class=\"__4 _299\"></span>a l\u00e5ng<span class=\"__4 _299\"></span>fris<span class=\"__4 _299\"></span>tiga fordr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 1 20<span class=\"__4 _299\"></span>4 (939), totalt M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 31 9<span class=\"__4 _299\"></span>92 (26 3<span class=\"__4 _299\"></span>41). D<span class=\"__4 _299\"></span>en e<span class=\"__4 _299\"></span>gna k<span class=\"__4 _299\"></span>red<span class=\"__4 _299\"></span>itv<span class=\"__4 _299\"></span>erks<span class=\"__4 _299\"></span>amh<span class=\"__4 _299\"></span>eten har av<span class=\"__4 _302\"></span>veck<span class=\"__4 _299\"></span>lats o<span class=\"__4 _299\"></span>ch s<span class=\"__4 _299\"></span>k\u00f6ts nu i samarbete<span class=\"__4 _298\"></span> med ext<span class=\"__4 _298\"></span>ern part<span class=\"__4 _300\"> </span>.<span class=\"__4 _300\"> </span>Derivat<span class=\"__6 _484\"></span> med s\u00e4kringsredovisning<span class=\"__6 _14a\"> </span>Samtli<span class=\"__6 _485\"></span>ga de<span class=\"__6 _485\"></span>rivat red<span class=\"__6 _485\"></span>ovi<span class=\"__6 _485\"></span>sas in<span class=\"__6 _485\"></span>itialt oc<span class=\"__6 _485\"></span>h l\u00f6p<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>e till ver<span class=\"__6 _485\"></span>kli<span class=\"__6 _485\"></span>gt v\u00e4rde v<span class=\"__6 _485\"></span>ia \u00f6vri<span class=\"__6 _485\"></span>gt totalresul<span class=\"__6 _485\"></span>tat. Kon<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rnen<span class=\"__6 _485\"></span>s po<span class=\"__6 _485\"></span>licy \u00e4r at<span class=\"__6 _485\"></span>t der<span class=\"__6 _485\"></span>ivat sk<span class=\"__6 _485\"></span>a inne<span class=\"__6 _485\"></span>has e<span class=\"__6 _485\"></span>ndas<span class=\"__6 _485\"></span>t i s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gssy<span class=\"__6 _485\"></span>f<span class=\"__6 _485\"></span>te. De<span class=\"__6 _485\"></span>riv<span class=\"__6 _485\"></span>atinstru<span class=\"__6 _485\"></span>ment utg\u00f6<span class=\"__6 _485\"></span>rs av val<span class=\"__6 _485\"></span>utatermin<span class=\"__6 _485\"></span>skontrak<span class=\"__6 _485\"></span>t so<span class=\"__6 _485\"></span>m anv\u00e4nds f\u00f6r skydd mot<span class=\"__6 _484\"></span> risker f\u00f6r v<span class=\"__6 _484\"></span>alutakursf\u00f6r\u00e4ndringar k<span class=\"__6 _484\"></span>opplade till interna o<span class=\"__6 _485\"></span>ch exter<span class=\"__6 _485\"></span>na varu<span class=\"__6 _485\"></span>fl\u00f6<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>n. F\u00f6<span class=\"__6 _485\"></span>r att up<span class=\"__6 _485\"></span>pfy<span class=\"__6 _485\"></span>lla k<span class=\"__6 _485\"></span>raven p\u00e5 s<span class=\"__6 _485\"></span>\u00e4k<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span> redov<span class=\"__6 _485\"></span>isn<span class=\"__6 _485\"></span>ing k<span class=\"__6 _485\"></span>r\u00e4vs att d<span class=\"__6 _485\"></span>et finn<span class=\"__6 _485\"></span>s en tyd<span class=\"__6 _485\"></span>lig kop<span class=\"__6 _485\"></span>plin<span class=\"__6 _485\"></span>g till de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e pos<span class=\"__6 _485\"></span>ten. Vi<span class=\"__6 _485\"></span>dare kr\u00e4v<span class=\"__6 _485\"></span>s att s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>nge<span class=\"__6 _485\"></span>n effek<span class=\"__6 _485\"></span>tiv<span class=\"__6 _485\"></span>t s<span class=\"__6 _485\"></span>kyd<span class=\"__6 _485\"></span>dar de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e pos<span class=\"__6 _485\"></span>ten, att s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gsd<span class=\"__6 _485\"></span>okum<span class=\"__6 _485\"></span>entation u<span class=\"__6 _485\"></span>ppr<span class=\"__6 _485\"></span>\u00e4ttats oc<span class=\"__6 _485\"></span>h att ef<span class=\"__6 _485\"></span>fekti<span class=\"__6 _485\"></span>viteten kan m<span class=\"__6 _485\"></span>\u00e4tas. V<span class=\"__6 _484\"></span>alutaderivat v\u00e4r<span class=\"__6 _484\"></span>deras till verkligt v\u00e4rde<span class=\"__6 _484\"></span> baserat p\u00e5 indata<span class=\"__6 _484\"></span> motsvarande niv\u00e5 2 i ve<span class=\"__6 _485\"></span>rk<span class=\"__6 _485\"></span>ligt v\u00e4rd<span class=\"__6 _485\"></span>ehi<span class=\"__6 _485\"></span>erark<span class=\"__6 _485\"></span>in<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span> Per 30 n<span class=\"__6 _485\"></span>ovemb<span class=\"__6 _485\"></span>er 2<span class=\"__6 _485\"></span>023 up<span class=\"__6 _485\"></span>pg\u00e5<span class=\"__6 _485\"></span>r termin<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span> kontrakt m<span class=\"__6 _485\"></span>ed p<span class=\"__6 _485\"></span>ositi<span class=\"__6 _485\"></span>va mar<span class=\"__6 _485\"></span>kna<span class=\"__6 _485\"></span>dsv\u00e4<span class=\"__6 _485\"></span>rden til<span class=\"__6 _485\"></span>l MS<span class=\"__6 _485\"></span>EK 1 0<span class=\"__6 _485\"></span>89 (681<span class=\"__6 _485\"></span>) vil<span class=\"__6 _485\"></span>ket redo<span class=\"__6 _485\"></span> vis<span class=\"__6 _485\"></span>as ino<span class=\"__6 _485\"></span>m po<span class=\"__6 _485\"></span>sten \u00f6vr<span class=\"__6 _485\"></span>iga kor<span class=\"__6 _485\"></span>tf<span class=\"__6 _485\"></span>ristig<span class=\"__6 _485\"></span>a fordrin<span class=\"__6 _485\"></span>gar. T<span class=\"__6 _501\"></span>er<span class=\"__6 _485\"></span>mins<span class=\"__6 _485\"></span>kontrakt m<span class=\"__6 _485\"></span>ed neg<span class=\"__6 _485\"></span>ativa mar<span class=\"__6 _485\"></span>kna<span class=\"__6 _485\"></span>dsv\u00e4<span class=\"__6 _485\"></span>rden u<span class=\"__6 _485\"></span>ppg<span class=\"__6 _485\"></span>\u00e5r till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 1 20<span class=\"__6 _485\"></span>5 (1 365) v<span class=\"__6 _485\"></span>ilket redov<span class=\"__6 _485\"></span>is<span class=\"__6 _485\"></span>as ino<span class=\"__6 _485\"></span>m \u00f6vri<span class=\"__6 _485\"></span>ga kor<span class=\"__6 _485\"></span>tfri<span class=\"__6 _485\"></span>stiga s<span class=\"__6 _485\"></span>kuld<span class=\"__6 _485\"></span>er<span class=\"__6 _484\"></span>. Av de utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e termin<span class=\"__6 _485\"></span>skontrak<span class=\"__6 _485\"></span>ten har v<span class=\"__6 _485\"></span>inst o<span class=\"__6 _485\"></span>m MS<span class=\"__6 _485\"></span>EK 115 (-<span class=\"__6 _485\"></span>30<span class=\"__6 _485\"></span>5) omf\u00f6r<span class=\"__6 _485\"></span>ts till re<span class=\"__6 _485\"></span>sultatr\u00e4<span class=\"__6 _485\"></span>knin<span class=\"__6 _485\"></span>gen d<span class=\"__6 _485\"></span>\u00e5 s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e trans<span class=\"__6 _485\"></span>aktio<span class=\"__6 _485\"></span>ne<span class=\"__6 _485\"></span>r intr\u00e4ffat f\u00f6r d<span class=\"__6 _485\"></span>es<span class=\"__6 _485\"></span>sa kontrak<span class=\"__6 _485\"></span>t. Re<span class=\"__6 _485\"></span>steran<span class=\"__6 _485\"></span>de ve<span class=\"__6 _485\"></span>rkl<span class=\"__6 _485\"></span>igt v\u00e4rde o<span class=\"__6 _485\"></span>m M<span class=\"__6 _485\"></span>SEK 2<span class=\"__6 _485\"></span>32 (379) in<span class=\"__6 _485\"></span>g\u00e5r i s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span>rese<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>ven in<span class=\"__6 _485\"></span>om eg<span class=\"__6 _485\"></span>et kapit<span class=\"__6 _485\"></span>al. \u00d6<span class=\"__6 _485\"></span>vr<span class=\"__6 _485\"></span>iga finansiella tillg\u00e5ngar och skulde<span class=\"__6 _485\"></span>r har k<span class=\"__6 _484\"></span>orta l\u00f6ptider<span class=\"__6 _484\"></span>. D\u00e4rf\u00f6r bed\u00f6ms de verkliga v\u00e4rdena p\u00e5 dessa finansie<span class=\"__6 _485\"></span>lla instrument appro<span class=\"__6 _484\"></span>ximat<span class=\"__6 _484\"></span>iv<span class=\"__6 _485\"></span>t mot<span class=\"__6 _484\"></span><span class=\"ls2_6 ws2_6\"> </span>svara bok<span class=\"__6 _485\"></span>f\u00f6rda v\u00e4rden<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Vid s\u00e4kringsr<span class=\"__6 _484\"></span>edovisnin<span class=\"__6 _484\"></span>g klassificeras<span class=\"__6 _484\"></span> deriva<span class=\"__6 _484\"></span>t som k<span class=\"__6 _484\"></span>assafl\u00f6dess\u00e4kringar ell<span class=\"__6 _485\"></span>er so<span class=\"__6 _485\"></span>m s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>g av verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde. U<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>r 202<span class=\"__6 _485\"></span>2 f\u00f6rel\u00e5<span class=\"__6 _485\"></span>g end<span class=\"__6 _485\"></span>ast kas<span class=\"__6 _485\"></span>sa<span class=\"__6 _485\"></span> fl\u00f6<span class=\"__6 _485\"></span>des<span class=\"__6 _485\"></span>s\u00e4<span class=\"__6 _485\"></span>krin<span class=\"__6 _485\"></span>gar o<span class=\"__6 _485\"></span>ch s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ng av net<span class=\"__6 _485\"></span>toinvester<span class=\"__6 _485\"></span>ing i utla<span class=\"__6 _485\"></span>ndet<span class=\"__6 _485\"></span>. Un<span class=\"__6 _485\"></span>der 2<span class=\"__6 _485\"></span>023 tillkom en<span class=\"__6 _484\"></span> r\u00e4nt<span class=\"__6 _484\"></span>eswap (s\u00e4kring av verkligt v\u00e4rde<span class=\"__6 _14a\"> </span>)<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>S\u00e4kring<span class=\"__6 _484\"></span> av<span class=\"__6 _484\"></span> prog<span class=\"__6 _484\"></span>nostiserad<span class=\"__6 _484\"></span>e va<span class=\"__6 _484\"></span>lutafl\u00f6den<span class=\"__6 _484\"></span> <span class=\"ls2_6 ws2_6\"> </span>\u2013 kassafl<span class=\"__6 _485\"></span>\u00f6dess<span class=\"__6 _485\"></span>\u00e4kringar<span class=\"__6 _14a\"> </span>Der<span class=\"__6 _485\"></span>ivat so<span class=\"__6 _485\"></span>m sk<span class=\"__6 _485\"></span>ydda<span class=\"__6 _485\"></span>r det pro<span class=\"__6 _485\"></span>gnos<span class=\"__6 _485\"></span>tise<span class=\"__6 _485\"></span>rade fl<span class=\"__6 _485\"></span>\u00f6d<span class=\"__6 _485\"></span>et redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s som e<span class=\"__6 _485\"></span>n  <span class=\"__6 _486\"></span>s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gsres<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v til<span class=\"__6 _485\"></span>l verk<span class=\"__6 _485\"></span>ligt v<span class=\"__6 _485\"></span>\u00e4rde vi<span class=\"__6 _485\"></span>a \u00f6vri<span class=\"__6 _485\"></span>gt totalresult<span class=\"__6 _485\"></span>at till de<span class=\"__6 _485\"></span>ss att d<span class=\"__6 _485\"></span>et s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e fl\u00f6d<span class=\"__6 _485\"></span>et tr\u00e4f<span class=\"__6 _485\"></span>far r\u00f6rels<span class=\"__6 _485\"></span>eres<span class=\"__6 _485\"></span>ultatet, var<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>id s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span>instr<span class=\"__6 _485\"></span>ume<span class=\"__6 _485\"></span>ntets acku<span class=\"__6 _485\"></span>mule<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e v\u00e4rdef\u00f6r\u00e4<span class=\"__6 _485\"></span>ndri<span class=\"__6 _485\"></span>ngar f\u00f6<span class=\"__6 _485\"></span>rs \u00f6ver ti<span class=\"__6 _485\"></span>ll resu<span class=\"__6 _485\"></span>ltatr\u00e4kn<span class=\"__6 _485\"></span>inge<span class=\"__6 _485\"></span>n f\u00f6r att d\u00e4r m<span class=\"__6 _485\"></span>\u00f6ta resul<span class=\"__6 _485\"></span>tateffek<span class=\"__6 _485\"></span>terna fr\u00e5n d<span class=\"__6 _485\"></span>en s<span class=\"__6 _485\"></span>\u00e4kra<span class=\"__6 _485\"></span>de tran<span class=\"__6 _485\"></span>sak<span class=\"__6 _485\"></span>tion<span class=\"__6 _485\"></span>en.  <span class=\"__6 _486\"></span>S\u00e4kringseff<span class=\"__6 _484\"></span>ektivit<span class=\"__6 _484\"></span>e<span class=\"__6 _484\"></span>ten<span class=\"__6 _484\"></span> p\u00e5 kassa<span class=\"__6 _484\"></span>fl\u00f6dess\u00e4kringar f<span class=\"__6 _484\"></span>\u00f6r pr<span class=\"__6 _484\"></span>ognosti<span class=\"__6 _484\"></span>serade valuta<span class=\"__6 _485\"></span>fl\u00f6d<span class=\"__6 _485\"></span>en m\u00e4ts m<span class=\"__6 _485\"></span>\u00e5nad<span class=\"__6 _485\"></span>svi<span class=\"__6 _485\"></span>s gen<span class=\"__6 _485\"></span>om att j<span class=\"__6 _485\"></span>\u00e4mf\u00f6ra s\u00e4<span class=\"__6 _485\"></span>kra<span class=\"__6 _485\"></span>d pos<span class=\"__6 _485\"></span>t mot  s\u00e4kringsinstrument.<span class=\"__6 _14a\"> </span>Det ver<span class=\"__6 _485\"></span>kli<span class=\"__6 _485\"></span>ga v\u00e4rdet p<span class=\"__6 _485\"></span>\u00e5 valutaterm<span class=\"__6 _485\"></span>ine<span class=\"__6 _485\"></span>r ber<span class=\"__6 _485\"></span>\u00e4kn<span class=\"__6 _485\"></span>as gen<span class=\"__6 _485\"></span>om e<span class=\"__6 _485\"></span>n disko<span class=\"__6 _485\"></span>ntering av sk<span class=\"__6 _485\"></span>illna<span class=\"__6 _485\"></span>den m<span class=\"__6 _485\"></span>ell<span class=\"__6 _485\"></span>an den av<span class=\"__6 _485\"></span>ta<span class=\"__6 _485\"></span>lad<span class=\"__6 _485\"></span>e termin<span class=\"__6 _485\"></span>skur<span class=\"__6 _485\"></span>sen o<span class=\"__6 _485\"></span>ch d<span class=\"__6 _485\"></span>en termi<span class=\"__6 _485\"></span>nsku<span class=\"__6 _485\"></span>rs som k<span class=\"__6 _485\"></span>an teck<span class=\"__6 _485\"></span>nas p<span class=\"__6 _485\"></span>\u00e5 bala<span class=\"__6 _485\"></span>nsd<span class=\"__6 _485\"></span>agen f\u00f6<span class=\"__6 _485\"></span>r den \u00e5ter<span class=\"__6 _485\"></span>st\u00e5e<span class=\"__6 _485\"></span>nde kontrak<span class=\"__6 _485\"></span>tsp<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>io<span class=\"__6 _485\"></span> den<span class=\"__6 _485\"></span>. Di<span class=\"__6 _485\"></span>skonterin<span class=\"__6 _485\"></span>g g\u00f6<span class=\"__6 _485\"></span>rs till ri<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>fri r\u00e4nta b<span class=\"__6 _485\"></span>ase<span class=\"__6 _485\"></span>rad p\u00e5 st<span class=\"__6 _485\"></span>atsob<span class=\"__6 _485\"></span>ligatio<span class=\"__6 _485\"></span>ner.<span class=\"__6 _14a\"> </span>S\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>nga<span class=\"__6 _485\"></span>r av net<span class=\"__6 _485\"></span>toi<span class=\"__6 _485\"></span>nves<span class=\"__6 _485\"></span>teri<span class=\"__6 _485\"></span>nga<span class=\"__6 _485\"></span>r i utl<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>et<span class=\"__6 _14a\"> </span>Der<span class=\"__6 _485\"></span>ivat so<span class=\"__6 _485\"></span>m \u00e4r avs<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>da att s\u00e4<span class=\"__6 _485\"></span>kra n<span class=\"__6 _485\"></span>ettoinves<span class=\"__6 _485\"></span>tering<span class=\"__6 _485\"></span>ar i utlan<span class=\"__6 _485\"></span>dsve<span class=\"__6 _485\"></span>rks<span class=\"__6 _485\"></span>am<span class=\"__6 _485\"></span> het red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>as till ve<span class=\"__6 _485\"></span>rkl<span class=\"__6 _485\"></span>igt v\u00e4rd<span class=\"__6 _485\"></span>e via \u00f6v<span class=\"__6 _485\"></span>rigt totalres<span class=\"__6 _485\"></span>ultat. S<span class=\"__6 _485\"></span>\u00e4k<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>sef<span class=\"__6 _485\"></span>fekti<span class=\"__6 _485\"></span>vi<span class=\"__6 _485\"></span> teten p\u00e5 s\u00e4k<span class=\"__6 _485\"></span>ring av n<span class=\"__6 _485\"></span>ettoinve<span class=\"__6 _485\"></span>sterin<span class=\"__6 _485\"></span>g i utland<span class=\"__6 _485\"></span>et m\u00e4ts k<span class=\"__6 _485\"></span>var<span class=\"__6 _485\"></span>tals<span class=\"__6 _485\"></span>vis g<span class=\"__6 _485\"></span>eno<span class=\"__6 _485\"></span>m att j\u00e4mf\u00f6<span class=\"__6 _485\"></span>ra s\u00e4k<span class=\"__6 _485\"></span>rad p<span class=\"__6 _485\"></span>ost m<span class=\"__6 _485\"></span>ot s\u00e4kr<span class=\"__6 _485\"></span>ings<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>trume<span class=\"__6 _485\"></span>n<span class=\"__6 _14a\"> </span>t<span class=\"__6 _14a\"> </span>. Per b<span class=\"__6 _485\"></span>alan<span class=\"__6 _485\"></span>sdag<span class=\"__6 _485\"></span>en up<span class=\"__6 _485\"></span>p<span class=\"__6 _485\"></span> g\u00e5r l\u00e5<span class=\"__6 _485\"></span>n i EU<span class=\"__6 _485\"></span>R som u<span class=\"__6 _485\"></span>pptagit<span class=\"__6 _485\"></span>s for att s\u00e4<span class=\"__6 _485\"></span>kra n<span class=\"__6 _485\"></span>ettoinves<span class=\"__6 _485\"></span>tering<span class=\"__6 _485\"></span>ar i utlan<span class=\"__6 _485\"></span>dsve<span class=\"__6 _485\"></span>rksa<span class=\"__6 _485\"></span>mhet till M<span class=\"__6 _485\"></span>EU<span class=\"__6 _485\"></span>R 70<span class=\"__6 _485\"></span>0 (<span class=\"__6 _485\"></span>70<span class=\"__6 _485\"></span>0)<span class=\"__6 _485\"></span>. En f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring o<span class=\"__6 _485\"></span>m tio pro<span class=\"__6 _485\"></span>cent enh<span class=\"__6 _485\"></span>eter i EU<span class=\"__6 _485\"></span>R<span class=\"__6 _485\"></span>/S<span class=\"__6 _485\"></span>EK-kurs<span class=\"__6 _485\"></span>en sku<span class=\"__6 _485\"></span>lle g<span class=\"__6 _485\"></span>e en p\u00e5ve<span class=\"__6 _485\"></span>rkan p<span class=\"__6 _485\"></span>\u00e5 \u00f6vri<span class=\"__6 _485\"></span>gt totalresul<span class=\"__6 _485\"></span>tat me<span class=\"__6 _485\"></span>d MS<span class=\"__6 _485\"></span>EK 7<span class=\"__6 _485\"></span>95 (764)<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>S\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ng av r\u00e4n<span class=\"__6 _485\"></span>teex<span class=\"__6 _485\"></span>pon<span class=\"__6 _485\"></span>eri<span class=\"__6 _485\"></span>ng<span class=\"__6 _14a\"> </span>Un<span class=\"__6 _485\"></span>der 2<span class=\"__6 _485\"></span>023 har ko<span class=\"__6 _485\"></span>nce<span class=\"__6 _485\"></span>rne<span class=\"__6 _485\"></span>n ing\u00e5t<span class=\"__6 _485\"></span>t en r\u00e4ntes<span class=\"__6 _485\"></span>wap f\u00f6r att u<span class=\"__6 _485\"></span>ppn<span class=\"__6 _485\"></span>\u00e5 \u00f6ns<span class=\"__6 _485\"></span>kad r\u00e4n<span class=\"__6 _484\"></span>tebind<span class=\"__6 _484\"></span>ning. Per<span class=\"__6 _484\"></span> 30 nov<span class=\"__6 _484\"></span>ember 2023<span class=\"__6 _484\"></span> uppgick det<span class=\"__6 _484\"></span> nominella<span class=\"__6 _484\"></span> beloppet f\u00f6r utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e r\u00e4nteswap<span class=\"__6 _485\"></span>av<span class=\"__6 _485\"></span>tal till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 5 679 (0)<span class=\"__6 _485\"></span>. R\u00e4nteswa<span class=\"__6 _485\"></span>ppe<span class=\"__6 _485\"></span>n redo<span class=\"__6 _490\"></span> vis<span class=\"__6 _485\"></span>as so<span class=\"__6 _485\"></span>m s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>g av verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde via re<span class=\"__6 _485\"></span>sultatr\u00e4<span class=\"__6 _485\"></span>knin<span class=\"__6 _485\"></span>gen<span class=\"__6 _485\"></span>. F\u00f6<span class=\"__6 _485\"></span>r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar i verk<span class=\"__6 _485\"></span>ligt v<span class=\"__6 _485\"></span>\u00e4rde p\u00e5 s<span class=\"__6 _485\"></span>wapp<span class=\"__6 _485\"></span>en red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>as i res<span class=\"__6 _485\"></span>ultatr\u00e4k<span class=\"__6 _485\"></span>ning<span class=\"__6 _485\"></span>en til<span class=\"__6 _485\"></span>lsam<span class=\"__6 _485\"></span>mans me<span class=\"__6 _485\"></span>d f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar i verk<span class=\"__6 _485\"></span>lig<span class=\"__6 _485\"></span>t v\u00e4rde p\u00e5 d<span class=\"__6 _485\"></span>en s\u00e4<span class=\"__6 _485\"></span>kra<span class=\"__6 _485\"></span>de sku<span class=\"__6 _485\"></span>lde<span class=\"__6 _485\"></span>n h\u00e4nf\u00f6r<span class=\"__6 _485\"></span>lig till de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e ris<span class=\"__6 _485\"></span>ken. V\u00e4rd<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>gen b<span class=\"__6 _485\"></span>ase<span class=\"__6 _485\"></span>ras p\u00e5 ter<span class=\"__6 _485\"></span>mins<span class=\"__6 _485\"></span>r\u00e4ntor framta<span class=\"__6 _485\"></span>gna utifr\u00e5n o<span class=\"__6 _485\"></span>bse<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>ver<span class=\"__6 _485\"></span>bara r\u00e4nteku<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>vor oc<span class=\"__6 _485\"></span>h dis<span class=\"__6 _485\"></span>konterin<span class=\"__6 _485\"></span>g av kontrakts<span class=\"__6 _485\"></span>enl<span class=\"__6 _485\"></span>iga kassafl\u00f6<span class=\"__6 _485\"></span>dena (motsvarande niv\u00e5 2)<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>Samtliga finansiella tillg\u00e5ngars och skulders verklig<span class=\"__6 _485\"></span>a v\u00e4rde<span class=\"__6 _484\"></span> \u00f6verens<span class=\"ls2_6 ws2_6\"> </span>st\u00e4mm<span class=\"__6 _485\"></span>er i al<span class=\"__6 _485\"></span>lt v\u00e4se<span class=\"__6 _485\"></span>ntligt m<span class=\"__6 _485\"></span>ed bo<span class=\"__6 _485\"></span>kf\u00f6<span class=\"__6 _485\"></span>rt v\u00e4<span class=\"__6 _485\"></span>rde. D<span class=\"__6 _485\"></span>e tillg<span class=\"__6 _485\"></span>\u00e5nga<span class=\"__6 _485\"></span>r oc<span class=\"__6 _485\"></span>h skul<span class=\"__6 _485\"></span>der som redovisas till upplupet anskaffningsv\u00e4rde har kort kvar<span class=\"__6 _485\"></span>varande  <span class=\"__6 _486\"></span>l\u00f6ptid, vilket<span class=\"__6 _484\"></span> medf\u00f6r att skillnaden mellan bok<span class=\"__6 _485\"></span>f\u00f6rt v\u00e4rde och verkligt v\u00e4rde \u00e4r o<span class=\"__6 _484\"></span>v\u00e4sentlig<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "Kreditri<span class=\"__4 _299\"></span>sk och motpa<span class=\"__4 _299\"></span>rts<span class=\"__4 _299\"></span>risk<span class=\"__4 _300\"> </span>Kre<span class=\"__4 _299\"></span>ditri<span class=\"__4 _299\"></span>sk \u00e4r r<span class=\"__4 _299\"></span>iske<span class=\"__4 _299\"></span>n f\u00f6r att H&amp;<span class=\"__4 _299\"></span>M-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s motpa<span class=\"__4 _299\"></span>rter i<span class=\"__4 _299\"></span>nte kan st\u00e5 f\u00f6r sina \u00e5taganden och d\u00e4rmed f\u00f6rorsakar f\u00f6rluster<span class=\"__4 _298\"></span> f\u00f6r k<span class=\"__4 _298\"></span>oncern<span class=\"__4 _299\"></span>en. Finansiell kre<span class=\"__4 _299\"></span>ditris<span class=\"__4 _299\"></span>k up<span class=\"__4 _299\"></span>pst\u00e5<span class=\"__4 _299\"></span>r fr\u00e4ms<span class=\"__4 _299\"></span>t so<span class=\"__4 _299\"></span>m motpar<span class=\"__4 _299\"></span>ts<span class=\"__4 _299\"></span>ris<span class=\"__4 _299\"></span>k i form av p<span class=\"__4 _299\"></span>lac<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>ngar e<span class=\"__4 _299\"></span>lle<span class=\"__4 _299\"></span>r lik<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>da me<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>l p\u00e5 ba<span class=\"__4 _299\"></span>nkko<span class=\"__4 _299\"></span>nton, sa<span class=\"__4 _299\"></span>mt so<span class=\"__4 _299\"></span>m fordrin<span class=\"__4 _299\"></span>gar p<span class=\"__4 _299\"></span>\u00e5 banker h<span class=\"__4 _299\"></span>\u00e4nf\u00f6rl<span class=\"__4 _299\"></span>iga till \u00f6verv\u00e4rden i derivatinstrument. Finanspolicyn anger maximalt place<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span>rat bel<span class=\"__4 _299\"></span>op<span class=\"__4 _299\"></span>p oc<span class=\"__4 _299\"></span>h l\u00f6pti<span class=\"__4 _299\"></span>d f\u00f6r pla<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>ring<span class=\"__4 _299\"></span>ar oc<span class=\"__4 _299\"></span>h lik<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>ida m<span class=\"__4 _299\"></span>ed<span class=\"__4 _299\"></span>el p\u00e5 b<span class=\"__4 _299\"></span>ank<span class=\"__4 _299\"></span>konton vid o<span class=\"__4 _299\"></span>lik<span class=\"__4 _299\"></span>a rating<span class=\"__4 _299\"></span>. K<span class=\"__4 _299\"></span>reditexpo<span class=\"__4 _299\"></span>ner<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>, p<span class=\"__4 _299\"></span>er de<span class=\"__4 _299\"></span>n 30 n<span class=\"__4 _299\"></span>ovem<span class=\"__4 _299\"></span>be<span class=\"__4 _299\"></span>r 2023<span class=\"__4 _299\"></span>, mot svara<span class=\"__4 _299\"></span>s av det bo<span class=\"__4 _299\"></span>kf\u00f6<span class=\"__4 _299\"></span>rda v\u00e4rd<span class=\"__4 _299\"></span>et p\u00e5 lik<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>ida m<span class=\"__4 _299\"></span>ede<span class=\"__4 _299\"></span>l M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 26 398 (<span class=\"__4 _299\"></span>21 707<span class=\"__4 _299\"></span>)<span class=\"__4 _299\"></span>, kund<span class=\"__4 _299\"></span>fordrin<span class=\"__4 _299\"></span>gar M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 3 3<span class=\"__4 _299\"></span>01 (3 0<span class=\"__4 _299\"></span>14)<span class=\"__4 _299\"></span>, de<span class=\"__4 _299\"></span>riv<span class=\"__4 _299\"></span>atinstru<span class=\"__4 _299\"></span>me<span class=\"__4 _299\"></span>nt MS<span class=\"__4 _299\"></span>EK 1 0<span class=\"__4 _299\"></span>89 (68<span class=\"__4 _299\"></span>1) oc<span class=\"__4 _299\"></span>h andr<span class=\"__4 _299\"></span>a l\u00e5ng<span class=\"__4 _299\"></span>fris<span class=\"__4 _299\"></span>tiga fordr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 1 20<span class=\"__4 _299\"></span>4 (939), totalt M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 31 9<span class=\"__4 _299\"></span>92 (26 3<span class=\"__4 _299\"></span>41). D<span class=\"__4 _299\"></span>en e<span class=\"__4 _299\"></span>gna k<span class=\"__4 _299\"></span>red<span class=\"__4 _299\"></span>itv<span class=\"__4 _299\"></span>erks<span class=\"__4 _299\"></span>amh<span class=\"__4 _299\"></span>eten har av<span class=\"__4 _302\"></span>veck<span class=\"__4 _299\"></span>lats o<span class=\"__4 _299\"></span>ch s<span class=\"__4 _299\"></span>k\u00f6ts nu i samarbete<span class=\"__4 _298\"></span> med ext<span class=\"__4 _298\"></span>ern part<span class=\"__4 _300\"> </span>F\u00f6rl<span class=\"__6 _485\"></span>ustres<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v f\u00f6r f\u00f6<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>v\u00e4ntade kre<span class=\"__6 _485\"></span>dit<span class=\"__6 _485\"></span>f\u00f6rlu<span class=\"__6 _485\"></span>ster<span class=\"__6 _14a\"> </span>Konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en s<span class=\"__6 _485\"></span>ka redov<span class=\"__6 _485\"></span>is<span class=\"__6 _485\"></span>a en f\u00f6rl<span class=\"__6 _485\"></span>ustres<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v f\u00f6r f\u00f6r<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>\u00e4ntade k<span class=\"__6 _485\"></span>redit<span class=\"__6 _485\"></span>f\u00f6r<span class=\"__6 _485\"></span>luster p\u00e5 finansiella tillg\u00e5ngar som v\u00e4rderas till upplupet anskaffningsv\u00e4rde. Per bal<span class=\"__6 _485\"></span>ansd<span class=\"__6 _485\"></span>age<span class=\"__6 _485\"></span>n redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s en jus<span class=\"__6 _485\"></span>tering av f\u00f6<span class=\"__6 _485\"></span>rlus<span class=\"__6 _485\"></span>treser<span class=\"__6 _490\"></span>ven i resultatet. Konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en v\u00e4rd<span class=\"__6 _485\"></span>erar f\u00f6<span class=\"__6 _485\"></span>rlustre<span class=\"__6 _485\"></span>ser<span class=\"__6 _490\"></span>ven till ett b<span class=\"__6 _485\"></span>elo<span class=\"__6 _485\"></span>pp so<span class=\"__6 _485\"></span>m motsv<span class=\"__6 _485\"></span>arar 12 m\u00e5naders f\u00f6r<span class=\"__6 _485\"></span>v\u00e4ntade kreditf\u00f6rlust<span class=\"__6 _484\"></span>er<span class=\"__6 _484\"></span>. F\u00f6r finansiella tillg\u00e5ngar d\u00e4r kredit<span class=\"__6 _484\"></span> ris<span class=\"__6 _485\"></span>ken f\u00f6r det fin<span class=\"__6 _485\"></span>ans<span class=\"__6 _485\"></span>iell<span class=\"__6 _485\"></span>a instru<span class=\"__6 _485\"></span>mentet har \u00f6<span class=\"__6 _485\"></span>kat bet<span class=\"__6 _485\"></span>ydligt s<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>an det f\u00f6r<span class=\"__6 _485\"></span>sta redovisningstillf\u00e4llet, v\u00e4rderas f<span class=\"__6 _484\"></span>\u00f6rlustreser<span class=\"__6 _485\"></span>ven till e<span class=\"__6 _484\"></span>tt belop<span class=\"__6 _485\"></span>p motsvarande de f<span class=\"__6 _484\"></span>\u00f6rv\u00e4ntade<span class=\"__6 _484\"></span> kreditf<span class=\"__6 _484\"></span>\u00f6rlust<span class=\"__6 _484\"></span>erna<span class=\"__6 _484\"></span> f\u00f6r<span class=\"__6 _484\"></span> den \u00e5<span class=\"__6 _484\"></span>t<span class=\"__6 _484\"></span>erst\u00e5ende<span class=\"__6 _484\"></span> l\u00f6pt<span class=\"__6 _484\"></span>iden. Likvida me<span class=\"__6 _485\"></span>del b<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>\u00f6ms ha l<span class=\"__6 _485\"></span>\u00e5g kre<span class=\"__6 _485\"></span>ditri<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>. F\u00f6<span class=\"__6 _485\"></span>r kundfo<span class=\"__6 _485\"></span>rdrin<span class=\"__6 _485\"></span>gar till<span class=\"__6 _485\"></span>\u00e4mpa<span class=\"__6 _485\"></span>s den f\u00f6<span class=\"__6 _485\"></span>r enk<span class=\"__6 _485\"></span>lad<span class=\"__6 _485\"></span>e metode<span class=\"__6 _485\"></span>n so<span class=\"__6 _485\"></span>m inne<span class=\"__6 _485\"></span>b\u00e4r att f\u00f6<span class=\"__6 _485\"></span>rlus<span class=\"__6 _485\"></span>trese<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>ven v\u00e4rd<span class=\"__6 _485\"></span>eras til<span class=\"__6 _485\"></span>l ett be<span class=\"__6 _485\"></span>lo<span class=\"__6 _485\"></span>pp som m<span class=\"__6 _485\"></span>otsvara<span class=\"__6 _485\"></span>r de f\u00f6r<span class=\"__6 _485\"></span>v\u00e4<span class=\"__6 _485\"></span>ntade k<span class=\"__6 _485\"></span>redit<span class=\"__6 _485\"></span>f\u00f6rl<span class=\"__6 _485\"></span>ustern<span class=\"__6 _485\"></span>a f\u00f6r \u00e5terst\u00e5e<span class=\"__6 _485\"></span>nd<span class=\"__6 _485\"></span>e l\u00f6ptid<span class=\"__6 _485\"></span>. Res<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>ven f\u00f6<span class=\"__6 _485\"></span>r f\u00f6r<span class=\"__6 _485\"></span>v\u00e4ntad<span class=\"__6 _485\"></span>e kred<span class=\"__6 _485\"></span>itf\u00f6<span class=\"__6 _485\"></span>rlus<span class=\"__6 _485\"></span>ter p\u00e5 kund<span class=\"__6 _485\"></span>fordrin<span class=\"__6 _485\"></span>gar p<span class=\"__6 _485\"></span>er b<span class=\"__6 _485\"></span>oksl<span class=\"__6 _485\"></span>uts<span class=\"__6 _485\"></span><span class=\"ls2_6\"> </span>dag<span class=\"__6 _485\"></span>en up<span class=\"__6 _485\"></span>pg\u00e5r i<span class=\"__6 _485\"></span>nte till ett v\u00e4s<span class=\"__6 _485\"></span>entligt b<span class=\"__6 _485\"></span>el<span class=\"__6 _485\"></span>opp o<span class=\"__6 _485\"></span>ch ha<span class=\"__6 _485\"></span>r d\u00e4rm<span class=\"__6 _485\"></span>ed inte bo<span class=\"__6 _485\"></span>kf\u00f6r<span class=\"__6 _485\"></span>ts<span class=\"__6 _14a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "Likvidi<span class=\"__4 _298\"></span>tetsr<span class=\"__4 _298\"></span>isk o<span class=\"__4 _298\"></span>ch fin<span class=\"__4 _298\"></span>ansier<span class=\"__4 _298\"></span>ingsrisk<span class=\"__4 _300\"> </span>Lik<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>iditetsr<span class=\"__4 _299\"></span>isk av<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>r ris<span class=\"__4 _299\"></span>ken att H&amp;<span class=\"__4 _299\"></span>M-<span class=\"__4 _299\"></span>kon<span class=\"__4 _299\"></span>cer<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>n inte kan uppf<span class=\"__4 _299\"></span>y<span class=\"__4 _299\"></span>lla s<span class=\"__4 _299\"></span>ina betalnings\u00e5taganden p\u00e5 grund av bristande likviditet. Finansieringsrisk avser ri<span class=\"__4 _298\"></span>sken<span class=\"__4 _298\"></span> att fina<span class=\"__4 _298\"></span>nsiering<span class=\"__4 _298\"></span> av k<span class=\"__4 _298\"></span>oncernens k<span class=\"__4 _298\"></span>apita<span class=\"__4 _298\"></span>lbehov sam<span class=\"__4 _298\"></span>t r<span class=\"__4 _298\"></span>efinan<span class=\"ls1_4 ws1_4\"> </span>siering a<span class=\"__4 _298\"></span>v ut<span class=\"__4 _298\"></span>est<span class=\"__4 _298\"></span>\u00e5ende l\u00e5n<span class=\"__4 _298\"></span> f\u00f6rsv<span class=\"__4 _298\"></span>\u00e5ras<span class=\"__4 _298\"></span> eller f<span class=\"__4 _298\"></span>\u00f6rdyr<span class=\"__4 _298\"></span>as.<span class=\"__4 _300\"> </span>Strategin f\u00f6<span class=\"__4 _299\"></span>r H&amp;M<span class=\"__4 _299\"></span>-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>ens l<span class=\"__4 _299\"></span>ik<span class=\"__4 _299\"></span>vid<span class=\"__4 _299\"></span>itetspl<span class=\"__4 _299\"></span>ane<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>g och fi<span class=\"__4 _299\"></span>nan<span class=\"__4 _299\"></span>sie<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>g \u00e4r att bib<span class=\"__4 _299\"></span>eh<span class=\"__4 _299\"></span>\u00e5lla e<span class=\"__4 _299\"></span>n go<span class=\"__4 _299\"></span>d beta<span class=\"__4 _299\"></span>lnin<span class=\"__4 _299\"></span>gsb<span class=\"__4 _299\"></span>ere<span class=\"__4 _299\"></span>ds<span class=\"__4 _299\"></span>kap sa<span class=\"__4 _299\"></span>mt ide<span class=\"__4 _299\"></span>ntifie<span class=\"__4 _299\"></span>ra oc<span class=\"__4 _299\"></span>h t\u00e4c<span class=\"__4 _299\"></span>ka finan<span class=\"__4 _299\"></span>sie<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>gs<span class=\"__4 _299\"></span>be<span class=\"__4 _299\"></span>hov so<span class=\"__4 _299\"></span>m up<span class=\"__4 _299\"></span>pst\u00e5r i ko<span class=\"__4 _299\"></span>nce<span class=\"__4 _299\"></span>rn<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>. Lik<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>iditets<span class=\"__4 _299\"></span>  oc<span class=\"__4 _299\"></span>h fin<span class=\"__4 _299\"></span>ans<span class=\"__4 _299\"></span>ie<span class=\"__4 _299\"></span> ring<span class=\"__4 _299\"></span>sr<span class=\"__4 _299\"></span>isker<span class=\"__4 _299\"></span>na regl<span class=\"__4 _299\"></span>era<span class=\"__4 _299\"></span>s i H&amp;M<span class=\"__4 _299\"></span>-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>ens fi<span class=\"__4 _299\"></span>nan<span class=\"__4 _299\"></span>sp<span class=\"__4 _299\"></span>olic<span class=\"__4 _299\"></span>y p\u00e5 s\u00e5 s<span class=\"__4 _299\"></span>\u00e4tt at<span class=\"__4 _299\"></span>t l\u00e5nef\u00f6<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>fall s<span class=\"__4 _299\"></span>kall f\u00f6<span class=\"__4 _299\"></span>rdel<span class=\"__4 _299\"></span>as \u00f6ver tid s<span class=\"__4 _299\"></span>amt att k<span class=\"__4 _299\"></span>as<span class=\"__4 _299\"></span>sa o<span class=\"__4 _299\"></span>ch outny<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>tjade k<span class=\"__4 _299\"></span>red<span class=\"__4 _299\"></span>it facilit<span class=\"__4 _298\"></span>et<span class=\"__4 _298\"></span>er ska t\u00e4cka bolage<span class=\"__4 _298\"></span>ts prognostiserade k<span class=\"__4 _298\"></span>ortfristiga likvidite<span class=\"__4 _298\"></span>tsbe<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span>hov. Lik<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>da me<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>l oc<span class=\"__4 _299\"></span>h kort<span class=\"__4 _299\"></span>fri<span class=\"__4 _299\"></span>stiga p<span class=\"__4 _299\"></span>lac<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar var M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 26 398 (<span class=\"__4 _299\"></span>21 707<span class=\"__4 _299\"></span>) pe<span class=\"__4 _299\"></span>r den 3<span class=\"__4 _299\"></span>0 nove<span class=\"__4 _299\"></span>mb<span class=\"__4 _299\"></span>er 20<span class=\"__4 _299\"></span>23<span class=\"__4 _299\"></span>. Sum<span class=\"__4 _299\"></span>man av li<span class=\"__4 _299\"></span>k<span class=\"__4 _299\"></span>vid<span class=\"__4 _299\"></span>a me<span class=\"__4 _299\"></span>del<span class=\"__4 _299\"></span>, kor<span class=\"__4 _299\"></span>tf<span class=\"__4 _299\"></span>risti<span class=\"__4 _299\"></span>ga pl<span class=\"__4 _299\"></span>a<span class=\"__4 _299\"></span> cer<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar oc<span class=\"__4 _299\"></span>h outny<span class=\"__4 _299\"></span>ttja<span class=\"__4 _299\"></span>de k<span class=\"__4 _299\"></span>redit<span class=\"__4 _299\"></span>fac<span class=\"__4 _299\"></span>iliteter var M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 4<span class=\"__4 _299\"></span>4 57<span class=\"__4 _299\"></span>0 (39 176). Koncernens kort<span class=\"__4 _299\"></span>fristiga tillg\u00e5ngar motsvarar<span class=\"__4 _298\"></span> v\u00e4l bolagets k<span class=\"__4 _298\"></span>ort<span class=\"__4 _299\"></span>fristiga skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r me<span class=\"__4 _299\"></span>d avse<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>de p\u00e5 f\u00f6r<span class=\"__4 _299\"></span>fa<span class=\"__4 _299\"></span>llo<span class=\"__4 _299\"></span>stru<span class=\"__4 _299\"></span>ktur.<span class=\"__4 _300\"> </span>F\u00f6rfallostruktur finans<span class=\"__4 _299\"></span>iella skulder<span class=\"__4 _300\"> </span>FINANSIELLA<span class=\"__4 _297\"></span> SKULDER<span class=\"__4 _320\"> </span><span class=\"ls28_4 ws1_4\">&lt;<span class=\"__4 _299\"></span>1 \u00c5<span class=\"__4 _299\"></span>R<span class=\"__4 _321\"> </span>1-<span class=\"__4 _299\"></span>5 \u00c5<span class=\"__4 _299\"></span>R<span class=\"__4 _322\"> </span>&gt;5 \u00c5<span class=\"__4 _299\"></span>R<span class=\"__4 _323\"> </span><span class=\"ls29_4 ws25_4\">T<span class=\"__4 _299\"></span>O<span class=\"__4 _299\"></span>TA<span class=\"__4 _b_3\"></span>LT<span class=\"__4 _300\"> </span></span></span>Skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r till kre<span class=\"__4 _299\"></span>ditin<span class=\"__4 _299\"></span>stitut<span class=\"__4 _324\"> </span><span class=\"ls1_4 ws1_4\">3 236<span class=\"__4 _325\"> </span><span class=\"ls1c_4 ws16_4\">2 26<span class=\"__4 _299\"></span>0<span class=\"__4 _326\"> </span><span class=\"ls9_4 ws6_4\">11<span class=\"__4 _298\"></span> 586<span class=\"__4 _327\"> </span><span class=\"ls1_4 ws1_4\">17 082<span class=\"__4 _300\"> </span></span></span></span></span>Leasingsk<span class=\"__4 _298\"></span>ulder<span class=\"__4 _2a_4\"> </span><span class=\"ls1c_4 ws16_4\">12 1<span class=\"__4 _299\"></span>59<span class=\"__4 _2b_4\"> </span><span class=\"ls1_4 ws1_4\">28 58<span class=\"__4 _299\"></span>4<span class=\"__4 _327\"> </span>20 145<span class=\"__4 _2c_3\"> </span><span class=\"ls2a_4 ws27_4\">60 888<span class=\"__4 _300\"> </span></span></span></span>Lever<span class=\"__4 _298\"></span>ant<span class=\"__4 _298\"></span>\u00f6rsskulder<span class=\"__4 _2d_4\"> </span><span class=\"ls1_4 ws1_4\">21 02<span class=\"__4 _299\"></span>7<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _2f_3\"> </span>21 02<span class=\"__4 _299\"></span>7<span class=\"__4 _300\"> </span></span>\u00d6vriga finans<span class=\"__4 _299\"></span>iella skulder<span class=\"__4 _328\"> </span><span class=\"ls6_4 ws28_4\">30 07<span class=\"__4 _299\"></span>5<span class=\"__4 _329\"> </span><span class=\"ls2b_4 ws29_4\">39<span class=\"__4 _330\"> </span><span class=\"ls2a_4 ws27_4\">80<span class=\"__4 _331\"> </span><span class=\"ls1e_4 ws18_4\">3<span class=\"__4 _299\"></span>0 194<span class=\"__4 _300\"> </span></span></span></span></span>Summa<span class=\"__4 _332\"> </span><span class=\"ls2c_4 ws2a_4\">66 49<span class=\"__4 _299\"></span>7<span class=\"__4 _333\"> </span><span class=\"ls1_4 ws1_4\">30 8<span class=\"__4 _299\"></span>83<span class=\"__4 _334\"> </span>31 811<span class=\"__4 _335\"> </span>129 1<span class=\"__4 _299\"></span>91<span class=\"__4 _300\"> </span></span></span>Per den<span class=\"__4 _298\"></span> 30 nov<span class=\"__4 _298\"></span>ember 2023<span class=\"__4 _298\"></span> hade k<span class=\"__4 _298\"></span>oncernen r<span class=\"__4 _298\"></span>\u00e4nt<span class=\"__4 _298\"></span>eb\u00e4r<span class=\"__4 _298\"></span>ande skulder<span class=\"__4 _298\"></span> om M<span class=\"__4 _299\"></span>SE<span class=\"__4 _299\"></span>K 17 082 (1<span class=\"__4 _299\"></span>0 7<span class=\"__4 _299\"></span>78<span class=\"__4 _299\"></span>) i form av f\u00f6<span class=\"__4 _299\"></span>retagsc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>ti<span class=\"__4 _299\"></span>fikat<span class=\"__4 _299\"></span>, ob<span class=\"__4 _299\"></span>ligatio<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>r oc<span class=\"__4 _299\"></span>h l\u00e5n fr\u00e5n k<span class=\"__4 _299\"></span>rediti<span class=\"__4 _299\"></span>nstitut<span class=\"__4 _299\"></span>. D\u00e4r<span class=\"__4 _299\"></span>ut\u00f6ver har kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>n outny<span class=\"__4 _299\"></span>ttja<span class=\"__4 _299\"></span>de k<span class=\"__4 _299\"></span>redit<span class=\"__4 _299\"></span>fac<span class=\"__4 _299\"></span>iliteter om M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 18 1<span class=\"__4 _299\"></span>72 (17 4<span class=\"__4 _299\"></span>69). D<span class=\"__4 _299\"></span>en g<span class=\"__4 _299\"></span>eno<span class=\"__4 _299\"></span>ms<span class=\"__4 _299\"></span>nittl<span class=\"__4 _299\"></span>iga l<span class=\"__4 _299\"></span>\u00f6ptide<span class=\"__4 _299\"></span>n p\u00e5 r\u00e4nteb<span class=\"__4 _299\"></span>\u00e4ran<span class=\"__4 _299\"></span>de skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r oc<span class=\"__4 _299\"></span>h outny<span class=\"__4 _299\"></span>ttjad<span class=\"__4 _299\"></span>e kre<span class=\"__4 _299\"></span>dit<span class=\"__4 _299\"></span>fac<span class=\"__4 _299\"></span>iliteter upp<span class=\"__4 _299\"></span>gic<span class=\"__4 _299\"></span>k till 5<span class=\"__4 _299\"></span>,1 (4,<span class=\"__4 _299\"></span>3) \u00e5r<span class=\"__4 _298\"></span>. L\u00f6ptid<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>a p\u00e5 utest\u00e5<span class=\"__4 _299\"></span>end<span class=\"__4 _299\"></span>e r\u00e4nteb\u00e4<span class=\"__4 _299\"></span>rand<span class=\"__4 _299\"></span>e sku<span class=\"__4 _299\"></span>ld oc<span class=\"__4 _299\"></span>h outny<span class=\"__4 _299\"></span>ttj<span class=\"__4 _299\"></span>ade k<span class=\"__4 _299\"></span>redi<span class=\"__4 _299\"></span>tfac<span class=\"__4 _299\"></span>iliteter  <span class=\"__4 _301\"></span>f\u00f6rdelas enligt f<span class=\"__4 _298\"></span>\u00f6ljande tabell.<span class=\"__4 _300\"> </span>\u00c5R<span class=\"__4 _300\"> </span>F<span class=\"__4 _302\"></span>\u00d6<span class=\"__4 _302\"></span>R<span class=\"__4 _302\"></span>E<span class=\"__4 _302\"></span>TA<span class=\"__4 _302\"></span>G<span class=\"__4 _302\"></span>S<span class=\"__4 _302\"></span><span class=\"ls1_4 ws1_4\">-<span class=\"__4 _300\"> </span></span>CERT<span class=\"__4 _298\"></span>IFIKA<span class=\"__4 _298\"></span>T<span class=\"__4 _300\"> </span>OBLIGA<span class=\"ls1_4 ws1_4\">-<span class=\"__4 _300\"> </span></span>T<span class=\"__4 _302\"></span>I<span class=\"__4 _302\"></span>O<span class=\"__4 _302\"></span>N<span class=\"__4 _302\"></span>E<span class=\"__4 _302\"></span>R (EMTN)<span class=\"__4 _300\"> </span>L\u00c5N FR\u00c5N<span class=\"__4 _297\"></span> <span class=\"__4 _301\"></span><span class=\"ls1_4 ws1_4\"> </span>K<span class=\"__4 _302\"></span>R<span class=\"__4 _b_3\"></span>E<span class=\"__4 _299\"></span>D<span class=\"__4 _b_3\"></span>I<span class=\"__4 _302\"></span>T-<span class=\"__4 _300\"> </span>IN<span class=\"__4 _299\"></span>STITU<span class=\"__4 _299\"></span>T<span class=\"__4 _300\"> </span>OUTNYTT<span class=\"__4 _298\"></span>J<span class=\"__4 _298\"></span>ADE<span class=\"__4 _297\"></span> K<span class=\"__4 _302\"></span>R<span class=\"__4 _b_3\"></span>E<span class=\"__4 _299\"></span>D<span class=\"__4 _b_3\"></span>I<span class=\"__4 _302\"></span>T-<span class=\"__4 _300\"> </span>F<span class=\"__4 _298\"></span>ACILITETE<span class=\"__4 _298\"></span>R<span class=\"__4 _300\"> </span>2023<span class=\"__4 _328\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _336\"> </span><span class=\"ls33_4\">2 272<span class=\"__4 _328\"> </span></span>\u2013<span class=\"__4 _300\"> </span></span>20<span class=\"__4 _299\"></span>24<span class=\"__4 _337\"> </span><span class=\"lsc_4 ws9_4\">625<span class=\"__4 _2e_3\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _3a_3\"> </span><span class=\"ls2b_4 ws29_4\">339<span class=\"__4 _328\"> </span></span>\u2013<span class=\"__4 _300\"> </span></span></span>20<span class=\"__4 _299\"></span>25<span class=\"__4 _328\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _3b_3\"> </span>\u2013<span class=\"__4 _328\"> </span>\u2013 </span>20<span class=\"__4 _299\"></span>26<span class=\"__4 _328\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _3c_4\"> </span><span class=\"ls35_4 ws19_4\">2 000<span class=\"__4 _3d_3\"> </span><span class=\"lsb_4 ws28_4\">3 4<span class=\"__4 _299\"></span>07<span class=\"__4 _300\"> </span></span></span></span>2027<span class=\"__4 _3e_4\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _3b_3\"> </span>\u2013<span class=\"__4 _328\"> </span>\u2013 </span>2028<span class=\"__4 _328\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _3f_3\"> </span><span class=\"ls17_4 ws23_4\">260<span class=\"__4 _338\"> </span><span class=\"ls33_4 ws34_4\">14 765<span class=\"__4 _300\"> </span></span></span></span>2029<span class=\"__4 _328\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _322\"> </span><span class=\"ls36_4 ws35_4\">5<span class=\"__4 _299\"></span> 67<span class=\"__4 _302\"></span>9<span class=\"__4 _3b_3\"> </span></span>\u2013<span class=\"__4 _339\"> </span>\u2013<span class=\"__4 _300\"> </span></span>2030<span class=\"__4 _340\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _2e_3\"> </span>\u2013<span class=\"__4 _3b_3\"> </span>\u2013<span class=\"__4 _328\"> </span>\u2013<span class=\"__4 _300\"> </span></span>2031<span class=\"__4 _341\"> </span><span class=\"ls1_4 ws1_4\">\u2013<span class=\"__4 _322\"> </span><span class=\"lsb_4 ws28_4\">5 907<span class=\"__4 _3b_3\"> </span></span>\u2013<span class=\"__4 _328\"> </span>\u2013<span class=\"__4 _300\"> </span></span>T<span class=\"__4 _297\"></span>ot<span class=\"__4 _299\"></span>alt MSEK<span class=\"__4 _342\"> </span><span class=\"ls33_4 ws34_4\">625<span class=\"__4 _2d_4\"> </span><span class=\"ls39_4 ws6_4\">11 586<span class=\"__4 _336\"> </span></span><span class=\"ws1_4\">4 87<span class=\"__4 _299\"></span>1<span class=\"__4 _338\"> </span>18 172<span class=\"__4 _300\"> </span></span></span>Betal<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>sp<span class=\"__4 _299\"></span>roc<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>s f\u00f6r lever<span class=\"__4 _299\"></span>ant\u00f6rer<span class=\"__4 _300\"> </span>H&amp;M-<span class=\"__4 _299\"></span>koncernens betalningsvillkor till leveran<span class=\"__4 _298\"></span>t\u00f6rer a<span class=\"__4 _298\"></span>v k<span class=\"__4 _298\"></span>ommers<span class=\"__4 _299\"></span>iella varor \u00e4r i<span class=\"__4 _298\"></span> linje med branschstandard. Vis<span class=\"__4 _299\"></span>sa leverant<span class=\"__4 _298\"></span>\u00f6rer v\u00e4ljer att s\u00e4lj<span class=\"__4 _299\"></span>a sina fo<span class=\"__4 _299\"></span>rdrin<span class=\"__4 _299\"></span>gar o<span class=\"__4 _299\"></span>ch H&amp;<span class=\"__4 _299\"></span>M<span class=\"__4 _299\"></span>-kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>n kan<span class=\"__4 _299\"></span>, p\u00e5 b<span class=\"__4 _299\"></span>eg\u00e4<span class=\"__4 _299\"></span>ran<span class=\"__4 _299\"></span>, pres<span class=\"__4 _299\"></span>entera banker som kan k<span class=\"__4 _298\"></span>\u00f6pa dessa fordringar<span class=\"__4 _298\"></span>. Detta<span class=\"__4 _298\"></span> arrangemang har<span class=\"__4 _298\"></span>, t<span class=\"__4 _298\"></span>ill sammans med de underlig<span class=\"__4 _299\"></span>gande handels<span class=\"__4 _299\"></span>avtalen<span class=\"__4 _299\"></span>, analyserats ut<span class=\"__4 _298\"></span>ifr\u00e5n ett antal i<span class=\"__4 _299\"></span>ndik<span class=\"__4 _299\"></span>atorer d\u00e4r a<span class=\"__4 _299\"></span>lla up<span class=\"__4 _299\"></span>pf<span class=\"__4 _299\"></span>yll<span class=\"__4 _299\"></span>er k<span class=\"__4 _299\"></span>raven f\u00f6r at<span class=\"__4 _299\"></span>t des<span class=\"__4 _299\"></span>s<span class=\"__4 _299\"></span>a trans<span class=\"__4 _299\"></span>akti<span class=\"__4 _299\"></span>one<span class=\"__4 _299\"></span>r ska r<span class=\"__4 _298\"></span>edovisas<span class=\"__4 _298\"></span> som lev<span class=\"__4 _298\"></span>eran<span class=\"__4 _298\"></span>t<span class=\"__4 _298\"></span>\u00f6rsskulder",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "3. SE<span class=\"__4 _298\"></span>GME<span class=\"__4 _298\"></span>NTSRE<span class=\"__4 _298\"></span>DO<span class=\"__4 _298\"></span>VISNI<span class=\"__4 _298\"></span>NG<span class=\"__4 _300\"> </span>Vid r<span class=\"__4 _298\"></span>edovisnin<span class=\"__4 _298\"></span>g a<span class=\"__4 _298\"></span>v r<span class=\"__4 _298\"></span>\u00f6relseseg<span class=\"__4 _298\"></span>ment<span class=\"__4 _298\"></span> til<span class=\"__4 _298\"></span>l\u00e4mpas<span class=\"__4 _298\"></span> IFRS 8 R\u00f6r<span class=\"__4 _298\"></span>elsesegmen<span class=\"__4 _298\"></span>t. Konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s verk<span class=\"__4 _299\"></span>sam<span class=\"__4 _299\"></span>het be<span class=\"__4 _299\"></span>st\u00e5r i h<span class=\"__4 _299\"></span>uv<span class=\"__4 _299\"></span>uds<span class=\"__4 _299\"></span>ak av f\u00f6r<span class=\"__4 _299\"></span>s\u00e4lj<span class=\"__4 _299\"></span>ning av k<span class=\"__4 _299\"></span>l\u00e4<span class=\"__4 _299\"></span>der, acces<span class=\"__4 _299\"></span>soarer<span class=\"__4 _298\"></span>, sk<span class=\"__4 _298\"></span>or<span class=\"__4 _298\"></span>, k<span class=\"__4 _298\"></span>osmetik, hemte<span class=\"__4 _298\"></span>xtil och inredningsartik<span class=\"__4 _299\"></span>lar till k<span class=\"__4 _298\"></span>on sum<span class=\"__4 _299\"></span>ent. D<span class=\"__4 _299\"></span>en i<span class=\"__4 _299\"></span>nterna up<span class=\"__4 _299\"></span>pf\u00f6ljn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en av ver<span class=\"__4 _299\"></span>ksam<span class=\"__4 _299\"></span>heten s<span class=\"__4 _299\"></span>ker pe<span class=\"__4 _299\"></span>r lan<span class=\"__4 _299\"></span>d av koncernche<span class=\"__4 _298\"></span>fen som<span class=\"__4 _298\"></span> \u00e4r k<span class=\"__4 _298\"></span>oncernens h\u00f6gst<span class=\"__4 _298\"></span>a v<span class=\"__4 _298\"></span>erkst\u00e4l<span class=\"__4 _298\"></span>lande beslut<span class=\"__4 _298\"></span>sfa<span class=\"__4 _298\"></span>ttare.<span class=\"__4 _298\"></span> V<span class=\"__4 _298\"></span>arje l<span class=\"__4 _299\"></span>and \u00e4r d<span class=\"__4 _299\"></span>\u00e4rm<span class=\"__4 _299\"></span>ed et<span class=\"__4 _299\"></span>t r\u00f6rels<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>egm<span class=\"__4 _299\"></span>ent<span class=\"__4 _299\"></span>. I de ol<span class=\"__4 _299\"></span>ika l\u00e4<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>erna s<span class=\"__4 _299\"></span>\u00e4lj<span class=\"__4 _299\"></span>s do<span class=\"__4 _299\"></span>ck liknande produkter via liknande f\u00f6rs\u00e4ljningsk<span class=\"__4 _299\"></span>analer till liknande kunder<span class=\"__4 _298\"></span>. V<span class=\"__4 _298\"></span>aruin<span class=\"__4 _298\"></span>k\u00f6pen sk<span class=\"__4 _298\"></span>er gemensa<span class=\"__4 _298\"></span>mt f<span class=\"__4 _298\"></span>\u00f6r k<span class=\"__4 _298\"></span>oncernen. Flera<span class=\"__4 _298\"></span> l\u00e4nder<span class=\"__4 _298\"></span> har li<span class=\"__4 _298\"></span>kartade ekonomi<span class=\"__4 _298\"></span>ska egenskaper<span class=\"__4 _297\"></span>, s\u00e5som l\u00e5<span class=\"__4 _298\"></span>ngsikti<span class=\"__4 _298\"></span>ga ek<span class=\"__4 _298\"></span>onomiska<span class=\"__4 _298\"></span> resul<span class=\"__4 _298\"></span>ta<span class=\"__4 _298\"></span>t s\u00e5v<span class=\"__4 _298\"></span>\u00e4l som r\u00f6<span class=\"__4 _299\"></span>rels<span class=\"__4 _299\"></span>e<span class=\"__4 _299\"></span>  oc<span class=\"__4 _299\"></span>h fin<span class=\"__4 _299\"></span>ans<span class=\"__4 _299\"></span>iell<span class=\"__4 _299\"></span>a ris<span class=\"__4 _299\"></span>ker var<span class=\"__4 _299\"></span>f\u00f6r l<span class=\"__4 _299\"></span>\u00e4nd<span class=\"__4 _299\"></span>erna<span class=\"__4 _299\"></span>, m<span class=\"__4 _299\"></span>ot bakgrun<span class=\"__4 _299\"></span>d av detta<span class=\"__4 _299\"></span>, ka<span class=\"__4 _299\"></span>n sl\u00e5<span class=\"__4 _299\"></span>s sam<span class=\"__4 _299\"></span>man i s<span class=\"__4 _299\"></span>egm<span class=\"__4 _299\"></span>ents<span class=\"__4 _299\"></span>redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gen<span class=\"__4 _299\"></span>. H&amp;<span class=\"__4 _299\"></span>M-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen h<span class=\"__4 _299\"></span>ar gjort samm<span class=\"__4 _299\"></span>anslagningar till segmenten Asien och Oceanien<span class=\"__4 _299\"></span>, Europa oc<span class=\"__4 _299\"></span>h Afrika s<span class=\"__4 _299\"></span>amt N<span class=\"__4 _299\"></span>ord<span class=\"__4 _299\"></span>  oc<span class=\"__4 _299\"></span>h Syda<span class=\"__4 _299\"></span>mer<span class=\"__4 _299\"></span>ika<span class=\"__4 _299\"></span>. M<span class=\"__4 _299\"></span>od<span class=\"__4 _299\"></span>erb<span class=\"__4 _299\"></span>ola<span class=\"__4 _299\"></span>get till<span class=\"__4 _299\"></span>sam<span class=\"__4 _299\"></span>man<span class=\"__4 _299\"></span>s me<span class=\"__4 _299\"></span>d dotter<span class=\"__4 _299\"></span>bol<span class=\"__4 _299\"></span>ag utan ex<span class=\"__4 _299\"></span>tern o<span class=\"__4 _299\"></span>ms\u00e4t<span class=\"__4 _299\"></span>tning re<span class=\"__4 _299\"></span>dov<span class=\"__4 _299\"></span>isa<span class=\"__4 _299\"></span>s se<span class=\"__4 _299\"></span>parat un<span class=\"__4 _299\"></span>der r<span class=\"__4 _299\"></span>ub<span class=\"__4 _299\"></span>riken Koncerngemensamt.<span class=\"__4 _298\"></span> De r<span class=\"__4 _298\"></span>edovisningsprinciper<span class=\"__4 _298\"></span> som anv<span class=\"__4 _298\"></span>\u00e4nds i<span class=\"__4 _298\"></span> segments<span class=\"ls1_4 ws1_4\"> </span>redovi<span class=\"__4 _298\"></span>sningen \u00e4<span class=\"__4 _298\"></span>r samma<span class=\"__4 _298\"></span> som i<span class=\"__4 _298\"></span> koncernr<span class=\"__4 _298\"></span>edovisn<span class=\"__4 _298\"></span>ingen. T<span class=\"__4 _297\"></span>ran<span class=\"__4 _298\"></span>saktioner<span class=\"__4 _298\"></span> mellan segme<span class=\"__4 _299\"></span>nt sk<span class=\"__4 _298\"></span>er enligt normala kommersiella villkor<span class=\"__4 _300\"> </span>2023<span class=\"__4 _343\"> </span>2022<span class=\"__4 _300\"> </span>As<span class=\"__4 _299\"></span>ie<span class=\"__4 _299\"></span>n och O<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>an<span class=\"__4 _299\"></span>ie<span class=\"__4 _299\"></span>n Exter<span class=\"__4 _298\"></span>n ne<span class=\"__4 _298\"></span>tt<span class=\"__4 _298\"></span>ooms\u00e4<span class=\"__4 _298\"></span>ttni<span class=\"__4 _298\"></span>ng<span class=\"__4 _344\"> </span><span class=\"ls1e_4 ws18_4\">29<span class=\"__4 _299\"></span> 941<span class=\"__4 _326\"> </span><span class=\"ls1_4 ws1_4\">29 38<span class=\"__4 _299\"></span>5<span class=\"__4 _300\"> </span></span></span>R\u00f6re<span class=\"__4 _299\"></span>ls<span class=\"__4 _299\"></span>e<span class=\"__4 _299\"></span>res<span class=\"__4 _299\"></span>ult<span class=\"__4 _299\"></span>at<span class=\"__4 _345\"> </span><span class=\"ls2b_4 ws29_4\">890<span class=\"__4 _336\"> </span>6<span class=\"__4 _299\"></span>89<span class=\"__4 _300\"> </span></span>R\u00f6relsemarginal, %<span class=\"__4 _346\"> </span><span class=\"ls14_4 wse_4\">3,0<span class=\"__4 _2a_4\"> </span><span class=\"ls38_4 ws37_4\">2,3<span class=\"__4 _300\"> </span></span></span>Tillg\u00e5ngar<span class=\"__4 _298\"></span>, ex<span class=\"__4 _298\"></span>klusive skattefordringar <span class=\"ls1_4 ws1_4\"> </span>och int<span class=\"__4 _298\"></span>erna for<span class=\"__4 _298\"></span>dringar<span class=\"__4 _347\"> </span><span class=\"ls1_4 ws1_4\">10 973<span class=\"__4 _325\"> </span><span class=\"ls1c_4 ws16_4\">13 269<span class=\"__4 _300\"> </span></span></span>Skulder<span class=\"__4 _297\"></span>, ex<span class=\"__4 _298\"></span>klusive ska<span class=\"__4 _298\"></span>tt<span class=\"__4 _298\"></span>eskulder<span class=\"__4 _298\"></span> <span class=\"ls1_4 ws1_4\"> </span>oc<span class=\"__4 _299\"></span>h interna s<span class=\"__4 _299\"></span>kuld<span class=\"__4 _299\"></span>er<span class=\"__4 _4a_4\"> </span>3 48<span class=\"__4 _299\"></span>8<span class=\"__4 _4b_4\"> </span>3 35<span class=\"__4 _299\"></span>4<span class=\"__4 _300\"> </span>Investeringar<span class=\"__4 _c_4\"> </span><span class=\"ls9_4 ws6_4\">486<span class=\"__4 _336\"> </span><span class=\"ls1_4 ws1_4\">38<span class=\"__4 _299\"></span>5 </span></span>Avskr<span class=\"__4 _298\"></span>ivning<span class=\"__4 _298\"></span>ar och<span class=\"__4 _298\"></span> nedskri<span class=\"__4 _298\"></span>vninga<span class=\"__4 _298\"></span>r<span class=\"__4 _4c_4\"> </span><span class=\"ls1_4 ws1_4\">1 092<span class=\"__4 _4d_3\"> </span>1 393<span class=\"__4 _300\"> </span></span>Europa och<span class=\"__4 _298\"></span> Afri<span class=\"__4 _298\"></span>ka<span class=\"__4 _300\"> </span>1<span class=\"__4 _300\"> </span>Exter<span class=\"__4 _298\"></span>n ne<span class=\"__4 _298\"></span>tt<span class=\"__4 _298\"></span>ooms\u00e4<span class=\"__4 _298\"></span>ttni<span class=\"__4 _298\"></span>ng<span class=\"__4 _4e_4\"> </span><span class=\"ls20_4 ws1a_4\">152 3<span class=\"__4 _299\"></span>08<span class=\"__4 _4f_4\"> </span><span class=\"ls1_4 ws1_4\">14<span class=\"__4 _299\"></span>3 18<span class=\"__4 _299\"></span>0<span class=\"__4 _300\"> </span></span></span>R\u00f6re<span class=\"__4 _299\"></span>ls<span class=\"__4 _299\"></span>e<span class=\"__4 _299\"></span>res<span class=\"__4 _299\"></span>ult<span class=\"__4 _299\"></span>at<span class=\"__4 _348\"> </span><span class=\"ls1_4 ws1_4\">4 283<span class=\"__4 _349\"> </span><span class=\"lsb_4 ws8_4\">353<span class=\"__4 _300\"> </span></span></span>R\u00f6relsemarginal, %<span class=\"__4 _350\"> </span><span class=\"ls38_4 ws37_4\">2,8<span class=\"__4 _351\"> </span><span class=\"lsa_4 ws7_4\">0,2<span class=\"__4 _300\"> </span></span></span>Tillg\u00e5ngar<span class=\"__4 _298\"></span>, ex<span class=\"__4 _298\"></span>klusive skattefordringar <span class=\"ls1_4 ws1_4\"> </span>och int<span class=\"__4 _298\"></span>erna for<span class=\"__4 _298\"></span>dringar<span class=\"__4 _352\"> </span><span class=\"ls9_4 ws6_4\">2<span class=\"__4 _298\"></span>4 863<span class=\"__4 _353\"> </span><span class=\"ls1_4 ws1_4\">31 391<span class=\"__4 _300\"> </span></span></span>Skulder<span class=\"__4 _297\"></span>, ex<span class=\"__4 _298\"></span>klusive ska<span class=\"__4 _298\"></span>tt<span class=\"__4 _298\"></span>eskulder<span class=\"__4 _298\"></span> <span class=\"ls1_4 ws1_4\"> </span>oc<span class=\"__4 _299\"></span>h interna s<span class=\"__4 _299\"></span>kuld<span class=\"__4 _299\"></span>er<span class=\"__4 _354\"> </span>18 65<span class=\"__4 _299\"></span>4<span class=\"__4 _353\"> </span><span class=\"lsc_4 ws9_4\">16 725<span class=\"__4 _300\"> </span></span>Investeringar<span class=\"__4 _355\"> </span><span class=\"ls1_4 ws1_4\">2 708<span class=\"__4 _356\"> </span><span class=\"ls3c_4 ws39_4\">2<span class=\"__4 _299\"></span> 3<span class=\"__4 _299\"></span>51<span class=\"__4 _300\"> </span></span></span>Avskr<span class=\"__4 _298\"></span>ivning<span class=\"__4 _298\"></span>ar och<span class=\"__4 _298\"></span> nedskri<span class=\"__4 _298\"></span>vninga<span class=\"__4 _298\"></span>r<span class=\"__4 _357\"> </span><span class=\"ls1_4 ws1_4\">3 332<span class=\"__4 _356\"> </span>4 216<span class=\"__4 _300\"> </span></span>No<span class=\"__4 _299\"></span>rd- o<span class=\"__4 _299\"></span>ch S<span class=\"__4 _299\"></span>yda<span class=\"__4 _299\"></span>me<span class=\"__4 _299\"></span>rik<span class=\"__4 _299\"></span>a Exter<span class=\"__4 _298\"></span>n ne<span class=\"__4 _298\"></span>tt<span class=\"__4 _298\"></span>ooms\u00e4<span class=\"__4 _298\"></span>ttni<span class=\"__4 _298\"></span>ng<span class=\"__4 _5a_4\"> </span>53 786<span class=\"__4 _327\"> </span><span class=\"ls1_4 ws1_4\">50 98<span class=\"__4 _299\"></span>8<span class=\"__4 _300\"> </span></span>R\u00f6re<span class=\"__4 _299\"></span>ls<span class=\"__4 _299\"></span>e<span class=\"__4 _299\"></span>res<span class=\"__4 _299\"></span>ult<span class=\"__4 _299\"></span>at<span class=\"__4 _5b_3\"> </span><span class=\"ls34_4 ws33_4\">2 2<span class=\"__4 _299\"></span>24<span class=\"__4 _5c_3\"> </span><span class=\"ls1_4 ws1_4\">1 247 </span></span>R\u00f6relsemarginal, %<span class=\"__4 _5d_3\"> </span><span class=\"ls3d_4 ws35_4\">4<span class=\"__4 _299\"></span>,1<span class=\"__4 _5e_3\"> </span><span class=\"ls3e_4 ws3a_4\">2,4<span class=\"__4 _300\"> </span></span></span>Tillg\u00e5ngar<span class=\"__4 _298\"></span>, ex<span class=\"__4 _298\"></span>klusive skattefordringar <span class=\"ls1_4 ws1_4\"> </span>och int<span class=\"__4 _298\"></span>erna for<span class=\"__4 _298\"></span>dringar<span class=\"__4 _347\"> </span><span class=\"lsc_4 ws9_4\">19 255<span class=\"__4 _353\"> </span><span class=\"ls20_4 ws1a_4\">17 552<span class=\"__4 _300\"> </span></span></span>Skulder<span class=\"__4 _297\"></span>, ex<span class=\"__4 _298\"></span>klusive ska<span class=\"__4 _298\"></span>tt<span class=\"__4 _298\"></span>eskulder<span class=\"__4 _298\"></span> <span class=\"ls1_4 ws1_4\"> </span>oc<span class=\"__4 _299\"></span>h interna s<span class=\"__4 _299\"></span>kuld<span class=\"__4 _299\"></span>er<span class=\"__4 _5f_3\"> </span><span class=\"ls3f_4 ws3b_4\">8<span class=\"__4 _299\"></span> 5<span class=\"__4 _299\"></span>74<span class=\"__4 _358\"> </span></span>8 887<span class=\"__4 _300\"> </span>Investeringar<span class=\"__4 _359\"> </span><span class=\"ls3f_4 ws3b_4\">1<span class=\"__4 _299\"></span> 74<span class=\"__4 _302\"></span>0<span class=\"__4 _5c_3\"> </span><span class=\"ls4_4 ws4_4\">1 185<span class=\"__4 _300\"> </span></span></span>Avskr<span class=\"__4 _298\"></span>ivning<span class=\"__4 _298\"></span>ar och<span class=\"__4 _298\"></span> nedskri<span class=\"__4 _298\"></span>vninga<span class=\"__4 _298\"></span>r<span class=\"__4 _360\"> </span><span class=\"ls6_4 ws28_4\">2 429<span class=\"__4 _358\"> </span>2 542<span class=\"__4 _300\"> </span></span>Ko<span class=\"__4 _298\"></span>ncerngemensamt<span class=\"__4 _298\"></span> Net<span class=\"__4 _299\"></span>toom<span class=\"__4 _299\"></span>s\u00e4ttn<span class=\"__4 _299\"></span>ing til<span class=\"__4 _299\"></span>l and<span class=\"__4 _299\"></span>ra  segment<span class=\"__4 _300\"> </span>7<span class=\"__4 _299\"></span>9<span class=\"__4 _299\"></span> 6<span class=\"__4 _302\"></span>67<span class=\"__4 _353\"> </span><span class=\"ls34_4 ws33_4\">68 241<span class=\"__4 _300\"> </span></span>R\u00f6re<span class=\"__4 _299\"></span>ls<span class=\"__4 _299\"></span>e<span class=\"__4 _299\"></span>res<span class=\"__4 _299\"></span>ult<span class=\"__4 _299\"></span>at<span class=\"__4 _361\"> </span><span class=\"ls1_4 ws1_4\">7 140<span class=\"__4 _362\"> </span><span class=\"ls2a_4 ws27_4\">4 880<span class=\"__4 _300\"> </span></span></span>R\u00f6relsemarginal, %<span class=\"__4 _350\"> </span><span class=\"ls40_4 ws3c_4\">9,<span class=\"__4 _302\"></span>0<span class=\"__4 _363\"> </span><span class=\"ls41_4 ws3d_4\">7,<span class=\"__4 _302\"></span>2<span class=\"__4 _300\"> </span></span></span>Tillg\u00e5ngar<span class=\"__4 _298\"></span>, ex<span class=\"__4 _298\"></span>klusive skattefordringar <span class=\"ls1_4 ws1_4\"> </span>och int<span class=\"__4 _298\"></span>erna for<span class=\"__4 _298\"></span>dringar<span class=\"__4 _364\"> </span><span class=\"ls2c_4 ws2a_4\">116 6<span class=\"__4 _299\"></span>4<span class=\"__4 _299\"></span>5<span class=\"__4 _4f_4\"> </span>110 0<span class=\"__4 _299\"></span>87<span class=\"__4 _300\"> </span></span>Skulder<span class=\"__4 _297\"></span>, ex<span class=\"__4 _298\"></span>klusive ska<span class=\"__4 _298\"></span>tt<span class=\"__4 _298\"></span>eskulder<span class=\"__4 _298\"></span> <span class=\"ls1_4 ws1_4\"> </span>oc<span class=\"__4 _299\"></span>h interna s<span class=\"__4 _299\"></span>kuld<span class=\"__4 _299\"></span>er<span class=\"__4 _354\"> </span><span class=\"ls9_4 ws6_4\">99<span class=\"__4 _298\"></span> 163<span class=\"__4 _326\"> </span><span class=\"ls1_4 ws1_4\">97 209<span class=\"__4 _300\"> </span></span></span>Investeringar<span class=\"__4 _365\"> </span><span class=\"ls1_4 ws1_4\">4 030<span class=\"__4 _366\"> </span>2 090<span class=\"__4 _300\"> </span></span>Avskr<span class=\"__4 _298\"></span>ivning<span class=\"__4 _298\"></span>ar och<span class=\"__4 _298\"></span> nedskri<span class=\"__4 _298\"></span>vninga<span class=\"__4 _298\"></span>r<span class=\"__4 _367\"> </span><span class=\"ls1_4 ws1_4\">16 102<span class=\"__4 _353\"> </span><span class=\"ls6_4 ws28_4\">14 428<span class=\"__4 _300\"> </span></span></span>1) Sydafrika<span class=\"__4 _300\"> </span>2023<span class=\"__4 _343\"> </span>2022<span class=\"__4 _300\"> </span>Eliminering<span class=\"__4 _299\"></span>ar Net<span class=\"__4 _299\"></span>toom<span class=\"__4 _299\"></span>s\u00e4ttn<span class=\"__4 _299\"></span>ing til<span class=\"__4 _299\"></span>l and<span class=\"__4 _299\"></span>ra se<span class=\"__4 _299\"></span>gme<span class=\"__4 _299\"></span>nt<span class=\"__4 _6a_2\"> </span><span class=\"ls43_4 ws3f_4\">-7<span class=\"__4 _302\"></span>9<span class=\"__4 _302\"></span> 6<span class=\"__4 _302\"></span>6<span class=\"__4 _299\"></span>7<span class=\"__4 _321\"> </span><span class=\"ls34_4 ws33_4\">-<span class=\"__4 _302\"></span>68<span class=\"__4 _299\"></span> 241<span class=\"__4 _300\"> </span></span></span>T<span class=\"__4 _297\"></span>ot<span class=\"__4 _299\"></span>alt<span class=\"__4 _300\"> </span>Ex<span class=\"__4 _299\"></span>te<span class=\"__4 _299\"></span>rn n<span class=\"__4 _299\"></span>et<span class=\"__4 _299\"></span>too<span class=\"__4 _299\"></span>ms<span class=\"__4 _299\"></span>\u00e4t<span class=\"__4 _299\"></span>tn<span class=\"__4 _299\"></span>ing<span class=\"__4 _6b_3\"> </span>236 0<span class=\"__4 _299\"></span>35<span class=\"__4 _323\"> </span>2<span class=\"__4 _299\"></span>23 55<span class=\"__4 _299\"></span>3<span class=\"__4 _300\"> </span>R\u00f6relser<span class=\"__4 _298\"></span>esultat<span class=\"__4 _6c_2\"> </span><span class=\"ls1_4 ws1_4\">14 53<span class=\"__4 _299\"></span>7<span class=\"__4 _6d_2\"> </span><span class=\"ls44_4 ws40_4\">7 169<span class=\"__4 _300\"> </span></span></span>R\u00f6relsema<span class=\"__4 _298\"></span>rgin<span class=\"__4 _298\"></span>al, %<span class=\"__4 _6e_2\"> </span><span class=\"ls12_4 ws41_4\">6,2<span class=\"__4 _329\"> </span><span class=\"ls45_4 ws42_4\">3,<span class=\"__4 _299\"></span>2<span class=\"__4 _300\"> </span></span></span>Finansnet<span class=\"__4 _299\"></span>to<span class=\"__4 _355\"> </span><span class=\"ls20_4 ws1a_4\">-1 527<span class=\"__4 _5c_3\"> </span><span class=\"ls1_4 ws1_4\">-953<span class=\"__4 _300\"> </span></span></span>Res<span class=\"__4 _299\"></span>ul<span class=\"__4 _299\"></span>tat e<span class=\"__4 _299\"></span>f<span class=\"__4 _299\"></span>ter fi<span class=\"__4 _299\"></span>na<span class=\"__4 _299\"></span>ns<span class=\"__4 _299\"></span>ie<span class=\"__4 _299\"></span>lla p<span class=\"__4 _299\"></span>os<span class=\"__4 _299\"></span>te<span class=\"__4 _299\"></span>r<span class=\"__4 _6f_1\"> </span>13 0<span class=\"__4 _299\"></span>10<span class=\"__4 _358\"> </span>6 216<span class=\"__4 _300\"> </span>Til<span class=\"__4 _299\"></span>lg<span class=\"__4 _299\"></span>\u00e5ng<span class=\"__4 _299\"></span>ar, exklu<span class=\"__4 _299\"></span>s<span class=\"__4 _299\"></span>ive sk<span class=\"__4 _299\"></span>at<span class=\"__4 _299\"></span>tefo<span class=\"__4 _299\"></span>rdr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar och i<span class=\"__4 _299\"></span>nte<span class=\"__4 _299\"></span>rna fo<span class=\"__4 _299\"></span>rdr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>ar<span class=\"__4 _5a_4\"> </span>171 73<span class=\"__4 _299\"></span>6<span class=\"__4 _2c_3\"> </span><span class=\"ls9_4 ws6_4\">1<span class=\"__4 _298\"></span>72 299<span class=\"__4 _300\"> </span></span>Sk<span class=\"__4 _299\"></span>uld<span class=\"__4 _299\"></span>er, exkl<span class=\"__4 _299\"></span>us<span class=\"__4 _299\"></span>ive s<span class=\"__4 _299\"></span>kat<span class=\"__4 _299\"></span>te<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>uld<span class=\"__4 _299\"></span>er  och i<span class=\"__4 _299\"></span>nte<span class=\"__4 _299\"></span>rna s<span class=\"__4 _299\"></span>ku<span class=\"__4 _299\"></span>lde<span class=\"__4 _299\"></span>r <span class=\"__4 _368\"> </span>129 8<span class=\"__4 _299\"></span>79<span class=\"__4 _2d_4\"> </span>126 1<span class=\"__4 _299\"></span>75<span class=\"__4 _300\"> </span>Inv<span class=\"__4 _298\"></span>est<span class=\"__4 _298\"></span>erin<span class=\"__4 _298\"></span>gar<span class=\"__4 _369\"> </span><span class=\"ls44_4 ws40_4\">8 964<span class=\"__4 _356\"> </span><span class=\"ls1_4 ws1_4\">6 011<span class=\"__4 _300\"> </span></span></span>Avskrivni<span class=\"__4 _298\"></span>ngar och<span class=\"__4 _298\"></span> nedskrivningar<span class=\"__4 _319\"> </span><span class=\"ls1_4 ws1_4\">22 955<span class=\"__4 _321\"> </span>22 57<span class=\"__4 _299\"></span>9<span class=\"__4 _300\"> </span></span>R\u00f6relser<span class=\"__4 _298\"></span>esult<span class=\"__4 _298\"></span>at<span class=\"__4 _298\"></span>et<span class=\"__4 _298\"></span> per segment<span class=\"__4 _298\"></span> \u00e4r ba<span class=\"__4 _298\"></span>serat<span class=\"__4 _298\"></span> p\u00e5 hur<span class=\"__4 _298\"></span> H&amp;M-koncernen internt i konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen f\u00f6l<span class=\"__4 _299\"></span>jer re<span class=\"__4 _299\"></span>sultatet oc<span class=\"__4 _299\"></span>h det ka<span class=\"__4 _299\"></span>n av<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>ka fr\u00e5n d<span class=\"__4 _299\"></span>et skat<span class=\"__4 _299\"></span>te<span class=\"__4 _299\"></span> m\u00e4s<span class=\"__4 _299\"></span>sig<span class=\"__4 _299\"></span>a resu<span class=\"__4 _299\"></span>ltatet per ma<span class=\"__4 _299\"></span>rk<span class=\"__4 _299\"></span>nad<span class=\"__4 _299\"></span>. Kon<span class=\"__4 _299\"></span>cer<span class=\"__4 _299\"></span>ng<span class=\"__4 _299\"></span>eme<span class=\"__4 _299\"></span>nsa<span class=\"__4 _299\"></span>mt ink<span class=\"__4 _299\"></span>lud<span class=\"__4 _299\"></span>era<span class=\"__4 _299\"></span>r  <span class=\"__4 _301\"></span>resul<span class=\"__4 _299\"></span>tat som h<span class=\"__4 _299\"></span>ar reali<span class=\"__4 _299\"></span>ser<span class=\"__4 _299\"></span>ats i fle<span class=\"__4 _299\"></span>ra oli<span class=\"__4 _299\"></span>ka ge<span class=\"__4 _299\"></span>og<span class=\"__4 _299\"></span>rafis<span class=\"__4 _299\"></span>ka o<span class=\"__4 _299\"></span>mr\u00e5d<span class=\"__4 _299\"></span>en i v\u00e4r<span class=\"__4 _299\"></span>ld<span class=\"__4 _299\"></span>en oc<span class=\"__4 _299\"></span>h sp<span class=\"__4 _299\"></span>egl<span class=\"__4 _299\"></span>ar v\u00e4rde<span class=\"__4 _299\"></span>sk<span class=\"__4 _299\"></span>apan<span class=\"__4 _299\"></span>det i kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>n. S<span class=\"__4 _299\"></span>amtlig<span class=\"__4 _299\"></span>a effe<span class=\"__4 _299\"></span>kter av I<span class=\"__4 _299\"></span>FR<span class=\"__4 _299\"></span>S 16 inkluderas<span class=\"__4 _298\"></span> inom rubri<span class=\"__4 _298\"></span>ken<span class=\"__4 _298\"></span> Koncerngemensam<span class=\"__4 _298\"></span>t. Nedskrivning av<span class=\"__4 _298\"></span> anl\u00e4gg<span class=\"ls1_4 ws1_4\"> </span>ningstillg\u00e5ngar om to<span class=\"__4 _298\"></span>talt MSEK 298 (2<span class=\"__4 _299\"></span>18), till f\u00f6ljd av<span class=\"__4 _298\"></span> nedsk<span class=\"__4 _299\"></span>rivnings<span class=\"__4 _299\"></span> pr\u00f6vning, f\u00f6rdelar sig mellan segmenten enligt f<span class=\"__4 _298\"></span>\u00f6ljande: Asien oc<span class=\"__4 _299\"></span>h Oc<span class=\"__4 _299\"></span>eani<span class=\"__4 _299\"></span>en M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 39 (4<span class=\"__4 _299\"></span>8<span class=\"__4 _299\"></span>), Euro<span class=\"__4 _299\"></span>pa oc<span class=\"__4 _299\"></span>h Afrik<span class=\"__4 _299\"></span>a M<span class=\"__4 _299\"></span>SE<span class=\"__4 _299\"></span>K 150 (92<span class=\"__4 _299\"></span>) s<span class=\"__4 _299\"></span>amt No<span class=\"__4 _299\"></span>rd<span class=\"__4 _299\"></span>  oc<span class=\"__4 _299\"></span>h Sydam<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>ka M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 110 (<span class=\"__4 _299\"></span>78<span class=\"__4 _299\"></span>). S<span class=\"__4 _299\"></span>e y<span class=\"__4 _299\"></span>tte<span class=\"__4 _299\"></span>rlig<span class=\"__4 _299\"></span>are inform<span class=\"__4 _299\"></span>ation i n<span class=\"__4 _299\"></span>ot 10.<span class=\"__4 _300\"> </span>Koncernens ma<span class=\"__4 _298\"></span>t<span class=\"__4 _298\"></span>eriella<span class=\"__4 _298\"></span> anl\u00e4ggni<span class=\"__4 _298\"></span>ngstill<span class=\"__4 _298\"></span>g\u00e5ngar u<span class=\"__4 _298\"></span>ppgick per den 30<span class=\"__4 _298\"></span> novem<span class=\"ls1_4 ws1_4\"> </span>ber 2023 till MSEK 81 536 (82 736). A<span class=\"__4 _299\"></span>nl\u00e4ggningstillg\u00e5ngarna f\u00f6rdelar sig, per land, huv<span class=\"__4 _299\"></span>udsak<span class=\"__4 _299\"></span>ligen i enlighet med respektive lands storlek oms\u00e4tt<span class=\"ls1_4 ws1_4\"> </span>ning<span class=\"__4 _299\"></span>sm<span class=\"__4 _299\"></span>\u00e4ss<span class=\"__4 _299\"></span>igt<span class=\"__4 _299\"></span>. Per 3<span class=\"__4 _299\"></span>0 novem<span class=\"__4 _299\"></span>be<span class=\"__4 _299\"></span>r 202<span class=\"__4 _299\"></span>3 upp<span class=\"__4 _299\"></span>gic<span class=\"__4 _299\"></span>k materi<span class=\"__4 _299\"></span>ell<span class=\"__4 _299\"></span>a anl\u00e4<span class=\"__4 _299\"></span>ggn<span class=\"__4 _299\"></span>ings<span class=\"__4 _299\"></span> tillg<span class=\"__4 _299\"></span>\u00e5ng<span class=\"__4 _299\"></span>ar i Sve<span class=\"__4 _299\"></span>rig<span class=\"__4 _299\"></span>e till M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 4 01<span class=\"__4 _299\"></span>4 (4 10<span class=\"__4 _299\"></span>1)<span class=\"__4 _299\"></span>, i Itali<span class=\"__4 _299\"></span>en til<span class=\"__4 _299\"></span>l M<span class=\"__4 _299\"></span>SE<span class=\"__4 _299\"></span>K 5 959 (7 320<span class=\"__4 _299\"></span>), i T<span class=\"__4 _297\"></span>ys<span class=\"__4 _299\"></span>kl<span class=\"__4 _299\"></span>and til<span class=\"__4 _299\"></span>l M<span class=\"__4 _299\"></span>SE<span class=\"__4 _299\"></span>K 7 16<span class=\"__4 _298\"></span>7 (7 0<span class=\"__4 _299\"></span>4<span class=\"__4 _299\"></span>4<span class=\"__4 _299\"></span>) och i U<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>A till M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 15 5<span class=\"__4 _299\"></span>61 (17 897)<span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "<div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3b_4 ws38_4 gsdf\">Vid r<span class=\"__4 _298\"></span>edovisnin<span class=\"__4 _298\"></span>g a<span class=\"__4 _298\"></span>v r<span class=\"__4 _298\"></span>\u00f6relseseg<span class=\"__4 _298\"></span>ment<span class=\"__4 _298\"></span> til<span class=\"__4 _298\"></span>l\u00e4mpas<span class=\"__4 _298\"></span> IFRS 8 R\u00f6r<span class=\"__4 _298\"></span>elsesegmen<span class=\"__4 _298\"></span>t. </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gse0\">Konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s verk<span class=\"__4 _299\"></span>sam<span class=\"__4 _299\"></span>het be<span class=\"__4 _299\"></span>st\u00e5r i h<span class=\"__4 _299\"></span>uv<span class=\"__4 _299\"></span>uds<span class=\"__4 _299\"></span>ak av f\u00f6r<span class=\"__4 _299\"></span>s\u00e4lj<span class=\"__4 _299\"></span>ning av k<span class=\"__4 _299\"></span>l\u00e4<span class=\"__4 _299\"></span>der, </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gse1\">acces<span class=\"__4 _299\"></span>soarer<span class=\"__4 _298\"></span>, sk<span class=\"__4 _298\"></span>or<span class=\"__4 _298\"></span>, k<span class=\"__4 _298\"></span>osmetik, hemte<span class=\"__4 _298\"></span>xtil och inredningsartik<span class=\"__4 _299\"></span>lar till k<span class=\"__4 _298\"></span>on </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gse2\">sum<span class=\"__4 _299\"></span>ent. D<span class=\"__4 _299\"></span>en i<span class=\"__4 _299\"></span>nterna up<span class=\"__4 _299\"></span>pf\u00f6ljn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en av ver<span class=\"__4 _299\"></span>ksam<span class=\"__4 _299\"></span>heten s<span class=\"__4 _299\"></span>ker pe<span class=\"__4 _299\"></span>r lan<span class=\"__4 _299\"></span>d av </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls4_4 ws4_4 gse3\">koncernche<span class=\"__4 _298\"></span>fen som<span class=\"__4 _298\"></span> \u00e4r k<span class=\"__4 _298\"></span>oncernens h\u00f6gst<span class=\"__4 _298\"></span>a v<span class=\"__4 _298\"></span>erkst\u00e4l<span class=\"__4 _298\"></span>lande beslut<span class=\"__4 _298\"></span>sfa<span class=\"__4 _298\"></span>ttare.<span class=\"__4 _298\"></span> </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gse4\">V<span class=\"__4 _298\"></span>arje l<span class=\"__4 _299\"></span>and \u00e4r d<span class=\"__4 _299\"></span>\u00e4rm<span class=\"__4 _299\"></span>ed et<span class=\"__4 _299\"></span>t r\u00f6rels<span class=\"__4 _299\"></span>es<span class=\"__4 _299\"></span>egm<span class=\"__4 _299\"></span>ent<span class=\"__4 _299\"></span>. I de ol<span class=\"__4 _299\"></span>ika l\u00e4<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>erna s<span class=\"__4 _299\"></span>\u00e4lj<span class=\"__4 _299\"></span>s do<span class=\"__4 _299\"></span>ck </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gse5\">liknande produkter via liknande f\u00f6rs\u00e4ljningsk<span class=\"__4 _299\"></span>analer till liknande kunder<span class=\"__4 _298\"></span>. </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls4_4 ws4_4 gse6\">V<span class=\"__4 _298\"></span>aruin<span class=\"__4 _298\"></span>k\u00f6pen sk<span class=\"__4 _298\"></span>er gemensa<span class=\"__4 _298\"></span>mt f<span class=\"__4 _298\"></span>\u00f6r k<span class=\"__4 _298\"></span>oncernen. Flera<span class=\"__4 _298\"></span> l\u00e4nder<span class=\"__4 _298\"></span> har li<span class=\"__4 _298\"></span>kartade </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls2_4 ws2_4 gse7\">ekonomi<span class=\"__4 _298\"></span>ska egenskaper<span class=\"__4 _297\"></span>, s\u00e5som l\u00e5<span class=\"__4 _298\"></span>ngsikti<span class=\"__4 _298\"></span>ga ek<span class=\"__4 _298\"></span>onomiska<span class=\"__4 _298\"></span> resul<span class=\"__4 _298\"></span>ta<span class=\"__4 _298\"></span>t s\u00e5v<span class=\"__4 _298\"></span>\u00e4l </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gse8\">som r\u00f6<span class=\"__4 _299\"></span>rels<span class=\"__4 _299\"></span>e<span class=\"__4 _299\"></span>  oc<span class=\"__4 _299\"></span>h fin<span class=\"__4 _299\"></span>ans<span class=\"__4 _299\"></span>iell<span class=\"__4 _299\"></span>a ris<span class=\"__4 _299\"></span>ker var<span class=\"__4 _299\"></span>f\u00f6r l<span class=\"__4 _299\"></span>\u00e4nd<span class=\"__4 _299\"></span>erna<span class=\"__4 _299\"></span>, m<span class=\"__4 _299\"></span>ot bakgrun<span class=\"__4 _299\"></span>d av </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gse9\">detta<span class=\"__4 _299\"></span>, ka<span class=\"__4 _299\"></span>n sl\u00e5<span class=\"__4 _299\"></span>s sam<span class=\"__4 _299\"></span>man i s<span class=\"__4 _299\"></span>egm<span class=\"__4 _299\"></span>ents<span class=\"__4 _299\"></span>redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>gen<span class=\"__4 _299\"></span>. H&amp;<span class=\"__4 _299\"></span>M-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen h<span class=\"__4 _299\"></span>ar </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gsea\">gjort samm<span class=\"__4 _299\"></span>anslagningar till segmenten Asien och Oceanien<span class=\"__4 _299\"></span>, Europa </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws20_4 gseb\">oc<span class=\"__4 _299\"></span>h Afrika s<span class=\"__4 _299\"></span>amt N<span class=\"__4 _299\"></span>ord<span class=\"__4 _299\"></span>  oc<span class=\"__4 _299\"></span>h Syda<span class=\"__4 _299\"></span>mer<span class=\"__4 _299\"></span>ika<span class=\"__4 _299\"></span>. M<span class=\"__4 _299\"></span>od<span class=\"__4 _299\"></span>erb<span class=\"__4 _299\"></span>ola<span class=\"__4 _299\"></span>get till<span class=\"__4 _299\"></span>sam<span class=\"__4 _299\"></span>man<span class=\"__4 _299\"></span>s me<span class=\"__4 _299\"></span>d </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gsec\">dotter<span class=\"__4 _299\"></span>bol<span class=\"__4 _299\"></span>ag utan ex<span class=\"__4 _299\"></span>tern o<span class=\"__4 _299\"></span>ms\u00e4t<span class=\"__4 _299\"></span>tning re<span class=\"__4 _299\"></span>dov<span class=\"__4 _299\"></span>isa<span class=\"__4 _299\"></span>s se<span class=\"__4 _299\"></span>parat un<span class=\"__4 _299\"></span>der r<span class=\"__4 _299\"></span>ub<span class=\"__4 _299\"></span>riken </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1b_4 ws4_4 gsed\">Koncerngemensamt.<span class=\"__4 _298\"></span> De r<span class=\"__4 _298\"></span>edovisningsprinciper<span class=\"__4 _298\"></span> som anv<span class=\"__4 _298\"></span>\u00e4nds i<span class=\"__4 _298\"></span> segments<span class=\"ls1_4 ws1_4\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls2_4 ws2_4 gsee\">redovi<span class=\"__4 _298\"></span>sningen \u00e4<span class=\"__4 _298\"></span>r samma<span class=\"__4 _298\"></span> som i<span class=\"__4 _298\"></span> koncernr<span class=\"__4 _298\"></span>edovisn<span class=\"__4 _298\"></span>ingen. T<span class=\"__4 _297\"></span>ran<span class=\"__4 _298\"></span>saktioner<span class=\"__4 _298\"></span> </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gsef\">mellan segme<span class=\"__4 _299\"></span>nt sk<span class=\"__4 _298\"></span>er enligt normala kommersiella villkor<span class=\"__4 _300\"> </span><span class=\"__4 _298\"></span>.<span class=\"__4 _300\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "2023 2022 Asien och Oceanien Extern nettooms\u00e4ttning 29 941 29 385 R\u00f6relseresultat 890 689 R\u00f6relsemarginal, % 3,0 2,3 Tillg\u00e5ngar, exklusive skattefordringar  och interna fordringar 10 973 13 269 Skulder, exklusive skatteskulder  och interna skulder 3 488 3 354 Investeringar 486 385 Avskrivningar och nedskrivningar 1 092 1 393 Europa och Afrika 1 Extern nettooms\u00e4ttning 152 308 143 180 R\u00f6relseresultat 4 283 353 R\u00f6relsemarginal, % 2,8 0,2 Tillg\u00e5ngar, exklusive skattefordringar  och interna fordringar 24 863 31 391 Skulder, exklusive skatteskulder  och interna skulder 18 654 16 725 Investeringar 2 708 2 351 Avskrivningar och nedskrivningar 3 332 4 216 Nord- och Sydamerika Extern nettooms\u00e4ttning 53 786 50 988 R\u00f6relseresultat 2 224 1 247 R\u00f6relsemarginal, % 4,1 2,4 Tillg\u00e5ngar, exklusive skattefordringar  och interna fordringar 19 255 17 552 Skulder, exklusive skatteskulder  och interna skulder 8 574 8 887 Investeringar 1 740 1 185 Avskrivningar och nedskrivningar 2 429 2 542 Koncerngemensamt Nettooms\u00e4ttning till andra  segment 79 667 68 241 R\u00f6relseresultat 7 140 4 880 R\u00f6relsemarginal, % 9,0 7,2 Tillg\u00e5ngar, exklusive skattefordringar  och interna fordringar 116 645 110 087 Skulder, exklusive skatteskulder  och interna skulder 99 163 97 209 Investeringar 4 030 2 090 Avskrivningar och nedskrivningar 16 102 14 428 1) Sydafrika 2023 2022 Elimineringar Nettooms\u00e4ttning till andra segment -79 667 -68 241 Totalt Extern nettooms\u00e4ttning 236 035 223 553 R\u00f6relseresultat 14 537 7 169 R\u00f6relsemarginal, % 6,2 3,2 Finansnetto -1 527 -953 Resultat efter finansiella poster 13 010 6 216 Tillg\u00e5ngar, exklusive skattefordringar och interna fordringar 171 736 172 299 Skulder, exklusive skatteskulder  och interna skulder  129 879 126 175 Investeringar 8 964 6 011 Avskrivningar och nedskrivningar 22 955 22 579 inkluderas inom rubriken Koncerngemensamt. Nedskrivning av anl\u00e4gg ningstillg\u00e5ngar om totalt MSEK 298 (218), till f\u00f6ljd av nedskrivnings pr\u00f6vning, f\u00f6rdelar sig mellan segmenten enligt f\u00f6ljande: Asien och Oceanien MSEK 39 (48), Europa och Afrika MSEK 150 (92) samt Nord  och Sydamerika MSEK 110 (78). Se ytterligare information i not 10. Nedskrivning av anl\u00e4ggningstillg\u00e5ngar till f\u00f6ljd av nedskrivningspr\u00f6vning p\u00e5 grund av resultatutveckling uppg\u00e5r f\u00f6r 2023 till MSEK 82 (86) f\u00f6r inventarier och MSEK 236 (132) for nyttjander\u00e4ttstillg\u00e5ngar, exklusive nedskrivning till f\u00f6ljd av kommande butiksst\u00e4ngningar, och redovisas huvudsakligen som f\u00f6rs\u00e4ljningskostnader. \u00c5terf\u00f6ring av tidigare \u00e5rs nedskrivningar uppgick under perioden till MSEK 11 (115), och klassi- ficerades som f\u00f6rs\u00e4ljningskostnader, till f\u00f6ljd av f\u00f6rb\u00e4ttrad resultat- utveckling \u00c5rlig nedskrivningspr\u00f6vning av balanserade utvecklingsutgifter  avseende IT-relaterade investeringar sker av de projekt som \u00e4nnu ej \u00e4r f\u00e4rdiga f\u00f6r anv\u00e4ndning och inget nedskrivningsbehov har identifierats. System som ej l\u00e4ngre \u00e4r i bruk med ursprungligt anskaffningsv\u00e4rde om MSEK 281 (155) har helt skrivits ned.  F\u00f6r r\u00e4kenskaps\u00e5ret 2023 har inget nedskrivningsbehov identifierats f\u00f6r goodwil l . KONCERNEN 2023 2022 Varum\u00e4rken Ing\u00e5ende anskaffningsv\u00e4rde \u2013 \u2013 R\u00f6relsef\u00f6rv\u00e4rv 500 \u2013 Utg\u00e5ende anskaffningsv\u00e4rde 500 \u2013 Ing\u00e5ende avskrivningar och nedskrivningar \u2013 \u2013 \u00c5rets avskrivning -50 \u2013 Utg\u00e5ende ackumulerade  avskrivningar och nedskrivningar -50 \u2013 Utg\u00e5ende bokf\u00f6rt v\u00e4rde  450 \u2013 Hyresr\u00e4tter och liknande r\u00e4ttigheter Ing\u00e5ende anskaffningsv\u00e4rde 1 040 1 162 \u00c5rets anskaffningar 22 10 Avyttringar/utrangeringar -35 -196 Omr\u00e4kningseffekter 30 64 Utg\u00e5ende anskaffningsv\u00e4rde 1 057 1 040 Ing\u00e5ende avskrivningar och nedskrivningar -753 -794 Avyttringar/utrangeringar 32 194 \u00c5rets avskrivning och nedskrivning -95 -110 Omr\u00e4kningseffekter -21 -43 Utg\u00e5ende ackumulerade  avskrivningar nedskrivningar -837 -753 Utg\u00e5ende bokf\u00f6rt v\u00e4rde 220 287 KONCERNEN 2023 2022 Ing\u00e5ende v\u00e4rde p\u00e5g\u00e5ende projekt 18 5 \u00c5rets f\u00f6r\u00e4ndring -11 13 Omr\u00e4kningseffekter 1 0 Utg\u00e5ende v\u00e4rde p\u00e5g\u00e5ende projekt 8 18 Utg\u00e5ende bokf\u00f6rt v\u00e4rde inkl projekt  228 305 Justering f\u00f6r IFRS 16 1 68 -144 Totalt utg\u00e5ende bokf\u00f6rt v\u00e4rde  296 161 1)  Se not 17. KONCERNEN 2023 2022 Balanserade utvecklingsutgifter Ing\u00e5ende anskaffningsv\u00e4rde 15 004 13 696 R\u00f6relsef\u00f6rv\u00e4rv 166 \u2013 \u00c5rets anskaffningar 967 1 463 Nedskrivningar -281 -155 Utg\u00e5ende anskaffningsv\u00e4rde 15 856 15 004 Ing\u00e5ende avskrivningar och nedskrivningar -6 073 -4 428 R\u00f6relsef\u00f6rv\u00e4rv -6 \u2013 \u00c5rets avskrivning -1 962 -1 665 Nedskrivningar 151 20 Utg\u00e5ende ackumulerade  avskrivningar och nedskrivningar -7 890 -6 073 Utg\u00e5ende bokf\u00f6rt v\u00e4rde  7 966 8 931 KONCERNEN 2023 2022 Goodwill 2 Ing\u00e5ende bokf\u00f6rt v\u00e4rde 64 64 R\u00f6relsef\u00f6rv\u00e4rv 949 \u2013 Utg\u00e5ende bokf\u00f6rt v\u00e4rde  1 013 64 2)  Goodwill har uppkommit dels genom f\u00f6retagsf\u00f6rv\u00e4rv under 2008-2010 av FaBric Scandinavien AB och dels genom f\u00f6retagsf\u00f6rv\u00e4rv under 2023 av Sellhelp AB, till f\u00f6ljd av avtalsf\u00f6r\u00e4ndringar i aktie\u00e4garavtalet. F\u00f6r mer information om kassagenererande enheter avseende goodwill, se not 10 KONCERNEN MODERBOLAGET 2023 2022  2023  2022 Byggnader Ing\u00e5ende anskaffningsv\u00e4rde 1 238 1 156 235 235 \u00c5rets anskaffningar \u2013 \u2013 \u2013 \u2013 Avyttringar/utrangeringar -50 \u2013 -50 \u2013 Omr\u00e4kningseffekter 53 82 \u2013 \u2013 Utg\u00e5ende anskaffningsv\u00e4rde 1 241 1 238 185 235 Ing\u00e5ende avskrivningar  och nedskrivningar -666 -586 -121 -116 Avyttringar/utrangeringar 50 \u2013 50 \u2013 \u00c5rets avskrivning -36 -34 -5 -5 Omr\u00e4kningseffekter -31 -46 \u2013 \u2013 Utg\u00e5ende ackumule- rade avskrivningar och  nedskrivningar -683 -666 -76 -121 Utg\u00e5ende bokf\u00f6rt v\u00e4rde 558 572 109 114 Mark Ing\u00e5ende anskaffningsv\u00e4rde 125 154 7 7 \u00c5rets anskaffningar \u2013 \u2013 \u2013 \u2013 Avyttringar/utrangeringar \u2013 -42 \u2013 \u2013 Omr\u00e4kningseffekter 6 13 \u2013 \u2013 Utg\u00e5ende anskaffningsv\u00e4rde 131 125  7 7 Inventarier Ing\u00e5ende anskaffningsv\u00e4rde 65 219 66 288 178 178 R\u00f6relsef\u00f6rv\u00e4rv 29 \u2013 \u2013 \u2013 \u00c5rets anskaffningar 5 521 3 912 3 0 Avyttringar/utrangeringar -1 997 -11 469 \u2013 \u2013 Omr\u00e4kningseffekter 837 6 488 \u2013 \u2013 Utg\u00e5ende anskaffningsv\u00e4rde 69 610 65 219 181 178 Ing\u00e5ende avskrivningar  och nedskrivningar -43 048 -41 248 -145 -130 R\u00f6relsef\u00f6rv\u00e4rv -10 \u2013 \u2013 \u2013 Avyttringar/utrangeringar 1 509 10 157 \u2013 \u2013 \u00c5rets nedskrivning -23 -2151 \u2013 \u2013 \u00c5rets avskrivning -7 039 -7 472 -12 -15 Omr\u00e4kningseffekter -423 -4 271 \u2013 \u2013 Utg\u00e5ende ackumule- rade avskrivningar och  nedskrivningar -49 035 -43 048 -157 -145 Utg\u00e5ende bokf\u00f6rt v\u00e4rde 20 575 22 171 24 33 KONCERNEN MODERBOLAGET 2023 2022  2023  2022 Ing\u00e5ende v\u00e4rde  p\u00e5g\u00e5ende projekt 1 564 812 3 \u2013 R\u00f6relsef\u00f6rv\u00e4rv 0 \u2013 \u2013 \u2013 \u00c5rets f\u00f6r\u00e4ndring 2 380 659 -3 3 Omr\u00e4kningseffekter 33 93 \u2013 \u2013 Utg\u00e5ende v\u00e4rde  p\u00e5g\u00e5ende projekt 3 978 1 564 \u2013 3 Totalt utg\u00e5ende  bokf\u00f6rt v\u00e4rde  24 553 23 734 24 36 1)  Inkluderar omklassificering fr\u00e5n kortfristiga skulder om MSEK -244 KONCERNEN MSEK 2023 2022 Avskrivningar p\u00e5 nyttjander\u00e4ttstillg\u00e5ngar  12 877 11 838 Nedskrivningar p\u00e5 nyttjander\u00e4ttstillg\u00e5ngar 276 307 R\u00e4ntekostnader p\u00e5 leasingskulder  1 744 872 Kostnader f\u00f6r variabla  leasingavgifter  7 158 6 938 Andra leasingavgifter 1 218 3 273 Totala kostnader h\u00e4nf\u00f6rliga till leasingverksamheten  23 273 23 228 NYTTJANDER\u00c4TTSTILLG\u00c5NGAR MSEK BUTIKS- LOK ALER   LAGER   KONTOR   TOTALT LEASE- SKULD Ing\u00e5ende balans per 2022-12-01 51 065 4 532 2 708 58 305 61 857 Brutto\u00f6kning under perioden 8 725 1 179 897 10 801 11 947 Avskrivningar p\u00e5 nyttjander\u00e4ttstill- g\u00e5ngar  -11 030 -984 -863 -12 877 Nedskrivningar p\u00e5 nyttjander\u00e4ttstill- g\u00e5ngar -276 \u2013 \u2013 -276 Omr\u00e4kningsdifferens  636 100 20 755 797 R\u00e4ntekostnader p\u00e5 leasingskuld  1 744 Leasingavgifter  -15 458 Utg\u00e5ende balans per 2023-11-30  49 120 4 826 2 762 56 708 60 888 NYTTJANDER\u00c4TTSTILLG\u00c5NGAR MSEK BUTIKS- LOK ALER   LAGER   KONTOR   TOTALT LEASE- SKULD Ing\u00e5ende balans per 2021-12-01 46 481 3 973 2 631 53 085 57 076 Brutto\u00f6kning under perioden 11 223 906 726 12 855 12 558 Avskrivningar p\u00e5 nyttjander\u00e4tts- tillg\u00e5ngar  -10 399 -681 -758 -11 838 Nedskrivningar p\u00e5 nyttjander\u00e4tts- tillg\u00e5ngar -307 \u2013 \u2013 -307 Omr\u00e4kningsdifferens  4 067 334 109 4 510 4 895 R\u00e4ntekostnader p\u00e5 leasingskuld  872 Leasingavgifter  -13 545 Utg\u00e5ende balans per 2022-11-30  51 065 4 532 2 708 58 305 61 857 Uppskattningar g\u00f6rs f\u00f6r att v\u00e4rdera varulagret till nettof\u00f6rs\u00e4ljnings v\u00e4rde f\u00f6r att bed\u00f6ma eventuellt nedskrivningsbehov. Nedskrivningar med betydande belopp sker s\u00e4llan och inga v\u00e4sentliga nedskrivningar har skett under innevarande eller f\u00f6reg\u00e5ende r\u00e4kenskaps\u00e5r. Endast en obetydlig del av varulagret v\u00e4rderas till nettof\u00f6rs\u00e4ljningsv\u00e4rde. Ingen v\u00e4sentlig inkurans bed\u00f6ms f\u00f6religga i varulagret ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "2023 2022 Asien och Oceanien Extern nettooms\u00e4ttning 29 941 29 385 R\u00f6relseresultat 890 689 R\u00f6relsemarginal, % 3,0 2,3 Tillg\u00e5ngar, exklusive skattefordringar  och interna fordringar 10 973 13 269 Skulder, exklusive skatteskulder  och interna skulder 3 488 3 354 Investeringar 486 385 Avskrivningar och nedskrivningar 1 092 1 393 Europa och Afrika 1 Extern nettooms\u00e4ttning 152 308 143 180 R\u00f6relseresultat 4 283 353 R\u00f6relsemarginal, % 2,8 0,2 Tillg\u00e5ngar, exklusive skattefordringar  och interna fordringar 24 863 31 391 Skulder, exklusive skatteskulder  och interna skulder 18 654 16 725 Investeringar 2 708 2 351 Avskrivningar och nedskrivningar 3 332 4 216 Nord- och Sydamerika Extern nettooms\u00e4ttning 53 786 50 988 R\u00f6relseresultat 2 224 1 247 R\u00f6relsemarginal, % 4,1 2,4 Tillg\u00e5ngar, exklusive skattefordringar  och interna fordringar 19 255 17 552 Skulder, exklusive skatteskulder  och interna skulder 8 574 8 887 Investeringar 1 740 1 185 Avskrivningar och nedskrivningar 2 429 2 542 Koncerngemensamt Nettooms\u00e4ttning till andra  segment 79 667 68 241 R\u00f6relseresultat 7 140 4 880 R\u00f6relsemarginal, % 9,0 7,2 Tillg\u00e5ngar, exklusive skattefordringar  och interna fordringar 116 645 110 087 Skulder, exklusive skatteskulder  och interna skulder 99 163 97 209 Investeringar 4 030 2 090 Avskrivningar och nedskrivningar 16 102 14 428 1) Sydafrika 2023 2022 Elimineringar Nettooms\u00e4ttning till andra segment -79 667 -68 241 Totalt Extern nettooms\u00e4ttning 236 035 223 553 R\u00f6relseresultat 14 537 7 169 R\u00f6relsemarginal, % 6,2 3,2 Finansnetto -1 527 -953 Resultat efter finansiella poster 13 010 6 216 Tillg\u00e5ngar, exklusive skattefordringar och interna fordringar 171 736 172 299 Skulder, exklusive skatteskulder  och interna skulder  129 879 126 175 Investeringar 8 964 6 011 Avskrivningar och nedskrivningar 22 955 22 579 Nedskrivning av anl\u00e4gg ningstillg\u00e5ngar om totalt MSEK 298 (218), till f\u00f6ljd av nedskrivnings pr\u00f6vning, f\u00f6rdelar sig mellan segmenten enligt f\u00f6ljande: Asien och Oceanien MSEK 39 (48), Europa och Afrika MSEK 150 (92) samt Nord  och Sydamerika MSEK 110 (78). Se ytterligare information i not 10. KONCERNEN MODERBOLAGET 2023 2022  2023  2022 Kostnad s\u00e5lda varor 2 111 1 709 \u2013 \u2013 F\u00f6rs\u00e4ljningskostnad 19 974 19 928 \u2013 \u2013 Administrations- kostnad 870 942 14 20 Totalt 1  22 955 22 579 14 20 1)  Varav nedskrivningar och f\u00f6rluster vid utrangeringar f\u00f6r koncernen om MSEK 770 (1 494) och 0 (0) f\u00f6r moderbolaget. Avskrivningar avseende nyttjander\u00e4ttstillg\u00e5ngar ing\u00e5r ovan f\u00f6r koncer- nen med MSEK 13 117 (12 105) f\u00f6rdelat p\u00e5 kostnad s\u00e5ld vara MSEK 1 107 (810), f\u00f6rs\u00e4ljningskostnad MSEK 11 599 (10 950) samt administrations- kostnad MSEK 411 (345). KONCERNEN 2023 2022 Varum\u00e4rken Ing\u00e5ende anskaffningsv\u00e4rde \u2013 \u2013 R\u00f6relsef\u00f6rv\u00e4rv 500 \u2013 Utg\u00e5ende anskaffningsv\u00e4rde 500 \u2013 Ing\u00e5ende avskrivningar och nedskrivningar \u2013 \u2013 \u00c5rets avskrivning -50 \u2013 Utg\u00e5ende ackumulerade  avskrivningar och nedskrivningar -50 \u2013 Utg\u00e5ende bokf\u00f6rt v\u00e4rde  450 \u2013 Hyresr\u00e4tter och liknande r\u00e4ttigheter Ing\u00e5ende anskaffningsv\u00e4rde 1 040 1 162 \u00c5rets anskaffningar 22 10 Avyttringar/utrangeringar -35 -196 Omr\u00e4kningseffekter 30 64 Utg\u00e5ende anskaffningsv\u00e4rde 1 057 1 040 Ing\u00e5ende avskrivningar och nedskrivningar -753 -794 Avyttringar/utrangeringar 32 194 \u00c5rets avskrivning och nedskrivning -95 -110 Omr\u00e4kningseffekter -21 -43 Utg\u00e5ende ackumulerade  avskrivningar nedskrivningar -837 -753 Utg\u00e5ende bokf\u00f6rt v\u00e4rde 220 287 KONCERNEN 2023 2022 Ing\u00e5ende v\u00e4rde p\u00e5g\u00e5ende projekt 18 5 \u00c5rets f\u00f6r\u00e4ndring -11 13 Omr\u00e4kningseffekter 1 0 Utg\u00e5ende v\u00e4rde p\u00e5g\u00e5ende projekt 8 18 Utg\u00e5ende bokf\u00f6rt v\u00e4rde inkl projekt  228 305 Justering f\u00f6r IFRS 16 1 68 -144 Totalt utg\u00e5ende bokf\u00f6rt v\u00e4rde  296 161 1)  Se not 17. KONCERNEN 2023 2022 Balanserade utvecklingsutgifter Ing\u00e5ende anskaffningsv\u00e4rde 15 004 13 696 R\u00f6relsef\u00f6rv\u00e4rv 166 \u2013 \u00c5rets anskaffningar 967 1 463 Nedskrivningar -281 -155 Utg\u00e5ende anskaffningsv\u00e4rde 15 856 15 004 Ing\u00e5ende avskrivningar och nedskrivningar -6 073 -4 428 R\u00f6relsef\u00f6rv\u00e4rv -6 \u2013 \u00c5rets avskrivning -1 962 -1 665 Nedskrivningar 151 20 Utg\u00e5ende ackumulerade  avskrivningar och nedskrivningar -7 890 -6 073 Utg\u00e5ende bokf\u00f6rt v\u00e4rde  7 966 8 931 KONCERNEN 2023 2022 Goodwill 2 Ing\u00e5ende bokf\u00f6rt v\u00e4rde 64 64 R\u00f6relsef\u00f6rv\u00e4rv 949 \u2013 Utg\u00e5ende bokf\u00f6rt v\u00e4rde  1 013 64 2)  Goodwill har uppkommit dels genom f\u00f6retagsf\u00f6rv\u00e4rv under 2008-2010 av FaBric Scandinavien AB och dels genom f\u00f6retagsf\u00f6rv\u00e4rv under 2023 av Sellhelp AB, till f\u00f6ljd av avtalsf\u00f6r\u00e4ndringar i aktie\u00e4garavtalet. F\u00f6r mer information om kassagenererande enheter avseende goodwill, se not 10 . KONCERNEN MODERBOLAGET 2023 2022  2023  2022 Byggnader Ing\u00e5ende anskaffningsv\u00e4rde 1 238 1 156 235 235 \u00c5rets anskaffningar \u2013 \u2013 \u2013 \u2013 Avyttringar/utrangeringar -50 \u2013 -50 \u2013 Omr\u00e4kningseffekter 53 82 \u2013 \u2013 Utg\u00e5ende anskaffningsv\u00e4rde 1 241 1 238 185 235 Ing\u00e5ende avskrivningar  och nedskrivningar -666 -586 -121 -116 Avyttringar/utrangeringar 50 \u2013 50 \u2013 \u00c5rets avskrivning -36 -34 -5 -5 Omr\u00e4kningseffekter -31 -46 \u2013 \u2013 Utg\u00e5ende ackumule- rade avskrivningar och  nedskrivningar -683 -666 -76 -121 Utg\u00e5ende bokf\u00f6rt v\u00e4rde 558 572 109 114 Mark Ing\u00e5ende anskaffningsv\u00e4rde 125 154 7 7 \u00c5rets anskaffningar \u2013 \u2013 \u2013 \u2013 Avyttringar/utrangeringar \u2013 -42 \u2013 \u2013 Omr\u00e4kningseffekter 6 13 \u2013 \u2013 Utg\u00e5ende anskaffningsv\u00e4rde 131 125  7 7 Inventarier Ing\u00e5ende anskaffningsv\u00e4rde 65 219 66 288 178 178 R\u00f6relsef\u00f6rv\u00e4rv 29 \u2013 \u2013 \u2013 \u00c5rets anskaffningar 5 521 3 912 3 0 Avyttringar/utrangeringar -1 997 -11 469 \u2013 \u2013 Omr\u00e4kningseffekter 837 6 488 \u2013 \u2013 Utg\u00e5ende anskaffningsv\u00e4rde 69 610 65 219 181 178 Ing\u00e5ende avskrivningar  och nedskrivningar -43 048 -41 248 -145 -130 R\u00f6relsef\u00f6rv\u00e4rv -10 \u2013 \u2013 \u2013 Avyttringar/utrangeringar 1 509 10 157 \u2013 \u2013 \u00c5rets nedskrivning -23 -2151 \u2013 \u2013 \u00c5rets avskrivning -7 039 -7 472 -12 -15 Omr\u00e4kningseffekter -423 -4 271 \u2013 \u2013 Utg\u00e5ende ackumule- rade avskrivningar och  nedskrivningar -49 035 -43 048 -157 -145 Utg\u00e5ende bokf\u00f6rt v\u00e4rde 20 575 22 171 24 33 KONCERNEN MODERBOLAGET 2023 2022  2023  2022 Ing\u00e5ende v\u00e4rde  p\u00e5g\u00e5ende projekt 1 564 812 3 \u2013 R\u00f6relsef\u00f6rv\u00e4rv 0 \u2013 \u2013 \u2013 \u00c5rets f\u00f6r\u00e4ndring 2 380 659 -3 3 Omr\u00e4kningseffekter 33 93 \u2013 \u2013 Utg\u00e5ende v\u00e4rde  p\u00e5g\u00e5ende projekt 3 978 1 564 \u2013 3 Totalt utg\u00e5ende  bokf\u00f6rt v\u00e4rde  24 553 23 734 24 36 1)  Inkluderar omklassificering fr\u00e5n kortfristiga skulder om MSEK -244 . KONCERNEN MSEK 2023 2022 Avskrivningar p\u00e5 nyttjander\u00e4ttstillg\u00e5ngar  12 877 11 838 Nedskrivningar p\u00e5 nyttjander\u00e4ttstillg\u00e5ngar 276 307 R\u00e4ntekostnader p\u00e5 leasingskulder  1 744 872 Kostnader f\u00f6r variabla  leasingavgifter  7 158 6 938 Andra leasingavgifter 1 218 3 273 Totala kostnader h\u00e4nf\u00f6rliga till leasingverksamheten  23 273 23 228  NYTTJANDER\u00c4TTSTILLG\u00c5NGAR MSEK BUTIKS- LOK ALER   LAGER   KONTOR   TOTALT LEASE- SKULD Ing\u00e5ende balans per 2022-12-01 51 065 4 532 2 708 58 305 61 857 Brutto\u00f6kning under perioden 8 725 1 179 897 10 801 11 947 Avskrivningar p\u00e5 nyttjander\u00e4ttstill- g\u00e5ngar  -11 030 -984 -863 -12 877 Nedskrivningar p\u00e5 nyttjander\u00e4ttstill- g\u00e5ngar -276 \u2013 \u2013 -276 Omr\u00e4kningsdifferens  636 100 20 755 797 R\u00e4ntekostnader p\u00e5 leasingskuld  1 744 Leasingavgifter  -15 458 Utg\u00e5ende balans per 2023-11-30  49 120 4 826 2 762 56 708 60 888 NYTTJANDER\u00c4TTSTILLG\u00c5NGAR MSEK BUTIKS- LOK ALER   LAGER   KONTOR   TOTALT LEASE- SKULD Ing\u00e5ende balans per 2021-12-01 46 481 3 973 2 631 53 085 57 076 Brutto\u00f6kning under perioden 11 223 906 726 12 855 12 558 Avskrivningar p\u00e5 nyttjander\u00e4tts- tillg\u00e5ngar  -10 399 -681 -758 -11 838 Nedskrivningar p\u00e5 nyttjander\u00e4tts- tillg\u00e5ngar -307 \u2013 \u2013 -307 Omr\u00e4kningsdifferens  4 067 334 109 4 510 4 895 R\u00e4ntekostnader p\u00e5 leasingskuld  872 Leasingavgifter  -13 545 Utg\u00e5ende balans per 2022-11-30  51 065 4 532 2 708 58 305 61 857 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "4. R\u00d6RELSEF\u00d6RV\u00c4RV Vid redovisning av f\u00f6rv\u00e4rv till\u00e4mpas IFRS 3 R\u00f6relsef\u00f6rv\u00e4rv. Samtliga r\u00f6relsef\u00f6rv\u00e4rv redovisas enligt f\u00f6rv\u00e4rvsmetoden vilket inneb\u00e4r att f\u00f6rv\u00e4rvade tillg\u00e5ngar respektive \u00f6vertagna skulder redovisas och v\u00e4rderas till verkligt v\u00e4rde vid f\u00f6rv\u00e4rvstidpunkten. \u00d6verstiger \u00f6verf\u00f6rd ers\u00e4ttning det vid f\u00f6rv\u00e4rvstillf\u00e4llet ber\u00e4knade v\u00e4rdet av identifierbara nettotillg\u00e5ngar i det f\u00f6rv\u00e4rvade f\u00f6retaget redovisas skillnadsbeloppet som koncernm\u00e4ssig goodwill . Understiger \u00f6verf\u00f6rd ers\u00e4ttning det  slutligen fastst\u00e4llda v\u00e4rdet av identifierbara nettotillg\u00e5ngar redovisas skillnadsbeloppet direkt i resultatr\u00e4kningen. Innehav utan best\u00e4mmande inflytande best\u00e4ms f\u00f6r varje transaktion antingen som en proportionell andel av verkligt v\u00e4rde p\u00e5 identifierbara nettotillg\u00e5ngar eller till verkligt v\u00e4rde. Transaktionskostnader i samband med f\u00f6rv\u00e4rv ing\u00e5r inte i anskaff ningsv\u00e4rdet utan kostnadsf\u00f6rs direkt. N\u00e4r ett r\u00f6relsef\u00f6rv\u00e4rv genomf\u00f6rs stegvis omv\u00e4rderas koncernens tidigare innehav i den f\u00f6rv\u00e4rvade enheten till dess verkliga v\u00e4rde per f\u00f6rv\u00e4rvstidpunkten och den eventu ella vinst eller f\u00f6rlust som uppkommer redovisas i resultatr\u00e4kningen . ning och \u00e4r inte kassafl\u00f6desp\u00e5verkande. Innehavet i Sellhelp AB har v\u00e4rderats genom en sammanv\u00e4gd bed\u00f6mning av tv\u00e5 v\u00e4rderings metoder: en d\u00e4r relevanta multiplar fr\u00e5n liknande bolag har applicerats p\u00e5 bolagets nyckeltal och en v\u00e4rderingsmetod som baseras p\u00e5 tidigare majoritetstransaktioner inom samma industri. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "4. R\u00d6RELSEF\u00d6RV\u00c4RV Vid redovisning av f\u00f6rv\u00e4rv till\u00e4mpas IFRS 3 R\u00f6relsef\u00f6rv\u00e4rv. Samtliga r\u00f6relsef\u00f6rv\u00e4rv redovisas enligt f\u00f6rv\u00e4rvsmetoden vilket inneb\u00e4r att f\u00f6rv\u00e4rvade tillg\u00e5ngar respektive \u00f6vertagna skulder redovisas och v\u00e4rderas till verkligt v\u00e4rde vid f\u00f6rv\u00e4rvstidpunkten. \u00d6verstiger \u00f6verf\u00f6rd ers\u00e4ttning det vid f\u00f6rv\u00e4rvstillf\u00e4llet ber\u00e4knade v\u00e4rdet av identifierbara nettotillg\u00e5ngar i det f\u00f6rv\u00e4rvade f\u00f6retaget redovisas skillnadsbeloppet som koncernm\u00e4ssig goodwill . Understiger \u00f6verf\u00f6rd ers\u00e4ttning det  slutligen fastst\u00e4llda v\u00e4rdet av identifierbara nettotillg\u00e5ngar redovisas skillnadsbeloppet direkt i resultatr\u00e4kningen. Innehav utan best\u00e4mmande inflytande best\u00e4ms f\u00f6r varje transaktion antingen som en proportionell andel av verkligt v\u00e4rde p\u00e5 identifierbara nettotillg\u00e5ngar eller till verkligt v\u00e4rde. Transaktionskostnader i samband med f\u00f6rv\u00e4rv ing\u00e5r inte i anskaff ningsv\u00e4rdet utan kostnadsf\u00f6rs direkt. N\u00e4r ett r\u00f6relsef\u00f6rv\u00e4rv genomf\u00f6rs stegvis omv\u00e4rderas koncernens tidigare innehav i den f\u00f6rv\u00e4rvade enheten till dess verkliga v\u00e4rde per f\u00f6rv\u00e4rvstidpunkten och den eventu ella vinst eller f\u00f6rlust som uppkommer redovisas i resultatr\u00e4kningen .  Innehavet i Sellhelp AB har v\u00e4rderats genom en sammanv\u00e4gd bed\u00f6mning av tv\u00e5 v\u00e4rderings metoder: en d\u00e4r relevanta multiplar fr\u00e5n liknande bolag har applicerats p\u00e5 bolagets nyckeltal och en v\u00e4rderingsmetod som baseras p\u00e5 tidigare majoritetstransaktioner inom samma industri. Redovisad goodwill avser fr\u00e4mst tillg\u00e5ngar som inte kan redovisas i balansr\u00e4kningen, vilket inkluderar men inte \u00e4r begr\u00e4nsat till en cirkul\u00e4r aff\u00e4rsmodell och framtida tillv\u00e4xt, och f\u00f6rv\u00e4ntas inte vara skattem\u00e4ssigt avdragsgill . Sellhelp AB:s bidrag till koncernens nettooms\u00e4ttning och r\u00f6relseresultat uppgick till MSEK 1 148 respektive MSEK -80 f\u00f6r r\u00e4kenskaps\u00e5ret 2023.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "Vid redovisning av f\u00f6rv\u00e4rv till\u00e4mpas IFRS 3 R\u00f6relsef\u00f6rv\u00e4rv. Samtliga r\u00f6relsef\u00f6rv\u00e4rv redovisas enligt f\u00f6rv\u00e4rvsmetoden vilket inneb\u00e4r att f\u00f6rv\u00e4rvade tillg\u00e5ngar respektive \u00f6vertagna skulder redovisas och v\u00e4rderas till verkligt v\u00e4rde vid f\u00f6rv\u00e4rvstidpunkten. \u00d6verstiger \u00f6verf\u00f6rd ers\u00e4ttning det vid f\u00f6rv\u00e4rvstillf\u00e4llet ber\u00e4knade v\u00e4rdet av identifierbara nettotillg\u00e5ngar i det f\u00f6rv\u00e4rvade f\u00f6retaget redovisas skillnadsbeloppet som koncernm\u00e4ssig goodwill Redovisad goodwill avser fr\u00e4mst tillg\u00e5ngar som inte kan redovisas i balansr\u00e4kningen, vilket inkluderar men inte \u00e4r begr\u00e4nsat till en cirkul\u00e4r aff\u00e4rsmodell och framtida tillv\u00e4xt, och f\u00f6rv\u00e4ntas inte vara skattem\u00e4ssigt avdragsgill Vid redovisning av immateriella tillg\u00e5ngar till\u00e4mpas IAS 38 Immateriella tillg\u00e5ngar. Immateriella tillg\u00e5ngar med begr\u00e4nsad livsl\u00e4ngd redovisas till anskaff- ningsv\u00e4rde med avdrag f\u00f6r ackumulerade avskrivningar och eventuella ackumulerade nedskrivningar .  Avskrivningar f\u00f6rdelas linj\u00e4rt \u00f6ver  tillg\u00e5ngarnas f\u00f6rv\u00e4ntade nyttjandeperiod. Utgifter f\u00f6r utveckling balanseras i den m\u00e5n dessa bed\u00f6ms komma att ge framtida ekonomiska f\u00f6rdelar och anskaffningsv\u00e4rdet kan fastst\u00e4llas p\u00e5 ett tillf\u00f6rlitligt s\u00e4tt. Det redovisade v\u00e4rdet inkluderar direkta utgifter f\u00f6r f\u00f6rv\u00e4rvade tj\u00e4nster, kostnader f\u00f6r anst\u00e4lld personal och material samt indirekta utgifter som kan h\u00e4nf\u00f6ras till tillg\u00e5ngen. \u00d6vriga utgifter f\u00f6r utveckling samt underh\u00e5lls- och utbildningsinsatser redovisas i resultatr\u00e4kningen som kostnad n\u00e4r de uppkommer . Balanserade utvecklingsutgifter avser i huvudsak IT-relaterade  investeringar. Avskrivningar har p\u00e5b\u00f6rjats p\u00e5 de delar som har tagits i bruk under 2014-2023, detta motsvarar cirka 98 (97) procent av de balanserade utvecklingsutgifterna. Goodwill utg\u00f6rs av det belopp varmed anskaffningsv\u00e4rdet f\u00f6r dotter- bolagsaktierna \u00f6verstiger det vid f\u00f6rv\u00e4rvstillf\u00e4llet ber\u00e4knade v\u00e4rdet av identifierbara nettotillg\u00e5ngar i det f\u00f6rv\u00e4rvade f\u00f6retaget. Goodwill vid f\u00f6rv\u00e4rv av dotterbolag redovisas som immateriella tillg\u00e5ngar. Eventuell nedskrivning redovisas i resultatr\u00e4kningen ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "F\u00f6rv\u00e4r<span class=\"__4 _299\"></span>v 2023<span class=\"__4 _300\"> </span>Sellhelp AB<span class=\"__4 _300\"> </span>Till f\u00f6ljd av a<span class=\"__4 _298\"></span>vtalsf\u00f6r\u00e4ndringar<span class=\"__4 _298\"></span>, utan<span class=\"__4 _298\"></span> erl\u00e4ggande av yt<span class=\"__4 _299\"></span>terligare<span class=\"__4 _298\"></span> k\u00f6pe<span class=\"__4 _299\"></span> sk<span class=\"__4 _299\"></span>illi<span class=\"__4 _299\"></span>ng<span class=\"__4 _299\"></span>, har H&amp;<span class=\"__4 _299\"></span>M<span class=\"__4 _299\"></span>-kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>n pe<span class=\"__4 _299\"></span>r den 9 d<span class=\"__4 _299\"></span>ec<span class=\"__4 _299\"></span>em<span class=\"__4 _299\"></span>be<span class=\"__4 _299\"></span>r 202<span class=\"__4 _299\"></span>2 erh<span class=\"__4 _299\"></span>\u00e5llit d<span class=\"__4 _299\"></span>et be<span class=\"__4 _299\"></span>st\u00e4mm<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>e infl<span class=\"__4 _299\"></span>yt<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>et i det tidi<span class=\"__4 _299\"></span>gare intres<span class=\"__4 _299\"></span>sef\u00f6reta<span class=\"__4 _299\"></span>get Se<span class=\"__4 _299\"></span>llh<span class=\"__4 _299\"></span>elp A<span class=\"__4 _299\"></span>B<span class=\"__4 _299\"></span>. Per av<span class=\"__4 _299\"></span>tals<span class=\"__4 _299\"></span>datum<span class=\"__4 _299\"></span>et \u00e4gd<span class=\"__4 _299\"></span>e H&amp;M<span class=\"__4 _299\"></span>-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>en 7<span class=\"__4 _299\"></span>9<span class=\"__4 _298\"></span>,8<span class=\"__4 _299\"></span>4 proc<span class=\"__4 _299\"></span>ent av ak<span class=\"__4 _299\"></span>tier<span class=\"__4 _299\"></span>na i bol<span class=\"__4 _299\"></span>aget<span class=\"__4 _299\"></span>. In<span class=\"__4 _299\"></span>neh<span class=\"__4 _299\"></span>av utan b<span class=\"__4 _299\"></span>est\u00e4<span class=\"__4 _299\"></span>mman<span class=\"__4 _299\"></span>de in<span class=\"__4 _299\"></span>fly<span class=\"__4 _299\"></span>tan<span class=\"__4 _299\"></span>de up<span class=\"__4 _299\"></span>pg<span class=\"__4 _299\"></span>\u00e5r pe<span class=\"__4 _299\"></span>r av<span class=\"__4 _299\"></span>tals<span class=\"__4 _299\"></span> datum till M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 1<span class=\"__4 _299\"></span>08 o<span class=\"__4 _299\"></span>ch h<span class=\"__4 _299\"></span>ar v\u00e4rd<span class=\"__4 _299\"></span>erats til<span class=\"__4 _299\"></span>l den p<span class=\"__4 _299\"></span>ropo<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>ell<span class=\"__4 _299\"></span>a and<span class=\"__4 _299\"></span>ele<span class=\"__4 _299\"></span>n av det red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>ade v<span class=\"__4 _299\"></span>\u00e4rdet av f\u00f6r<span class=\"__4 _299\"></span>v\u00e4<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>vad<span class=\"__4 _299\"></span>e nettotill<span class=\"__4 _299\"></span>g\u00e5n<span class=\"__4 _299\"></span>gar<span class=\"__4 _298\"></span>. Se<span class=\"__4 _299\"></span>llhe<span class=\"__4 _299\"></span>lp A<span class=\"__4 _299\"></span>B har ut<span class=\"__4 _299\"></span>ve<span class=\"__4 _299\"></span>ck<span class=\"__4 _299\"></span>lat en p<span class=\"__4 _299\"></span>latt<span class=\"__4 _299\"></span>form \u2013 S<span class=\"__4 _299\"></span>el<span class=\"__4 _299\"></span>lpy \u2013 f\u00f6r se<span class=\"__4 _299\"></span>co<span class=\"__4 _299\"></span>ndh<span class=\"__4 _299\"></span>andp<span class=\"__4 _299\"></span>rod<span class=\"__4 _299\"></span>ukter.  <span class=\"__4 _301\"></span>Investeringen bidrar till k<span class=\"__4 _298\"></span>oncernens satsningar p\u00e5 h\u00e5llbarhet och cirku<span class=\"ls1_4 ws1_4\"> </span>l\u00e4ra af<span class=\"__4 _299\"></span>f\u00e4r<span class=\"__4 _299\"></span>sm<span class=\"__4 _299\"></span>ode<span class=\"__4 _299\"></span>lle<span class=\"__4 _299\"></span>r<span class=\"__4 _298\"></span>. F\u00f6re tid<span class=\"__4 _299\"></span>punk<span class=\"__4 _299\"></span>ten f\u00f6r av<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>lsf\u00f6r<span class=\"__4 _299\"></span>\u00e4ndr<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>arna u<span class=\"__4 _299\"></span>pp<span class=\"__4 _299\"></span>gic<span class=\"__4 _299\"></span>k det bo<span class=\"__4 _299\"></span>kf\u00f6<span class=\"__4 _299\"></span>rda v\u00e4rdet p<span class=\"__4 _299\"></span>\u00e5 konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>ens i<span class=\"__4 _299\"></span>nne<span class=\"__4 _299\"></span>hav i Se<span class=\"__4 _299\"></span>llh<span class=\"__4 _299\"></span>elp A<span class=\"__4 _299\"></span>B til<span class=\"__4 _299\"></span>l M<span class=\"__4 _299\"></span>SE<span class=\"__4 _299\"></span>K 269<span class=\"__4 _370\"></span>. Erh\u00e5llandet av<span class=\"__4 _298\"></span> det best\u00e4mmande inflytand<span class=\"__4 _299\"></span>et har r<span class=\"__4 _370\"></span>e<span class=\"__4 _299\"></span>sultera<span class=\"__4 _298\"></span>t i en r<span class=\"__4 _298\"></span>edo<span class=\"__4 _299\"></span> vis<span class=\"__4 _299\"></span>ad v<span class=\"__4 _299\"></span>inst o<span class=\"__4 _299\"></span>m M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 1 107 ba<span class=\"__4 _299\"></span>ser<span class=\"__4 _299\"></span>at p\u00e5 ett ve<span class=\"__4 _299\"></span>rkl<span class=\"__4 _299\"></span>igt v\u00e4rd<span class=\"__4 _299\"></span>e p\u00e5 konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s inne<span class=\"__4 _299\"></span>hav om M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 1 376. V<span class=\"__4 _299\"></span>insten re<span class=\"__4 _299\"></span>dov<span class=\"__4 _299\"></span>isa<span class=\"__4 _299\"></span>s p\u00e5 rad<span class=\"__4 _299\"></span>en \u201d<span class=\"__4 _299\"></span>Re<span class=\"__4 _299\"></span>su<span class=\"__4 _299\"></span>ltat fr\u00e5n inne<span class=\"__4 _299\"></span>hav i intres<span class=\"__4 _299\"></span>sef\u00f6<span class=\"__4 _299\"></span>retag oc<span class=\"__4 _299\"></span>h joint ve<span class=\"__4 _299\"></span>ntures<span class=\"__4 _299\"></span>\u201d i konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>ens re<span class=\"__4 _299\"></span>sultatr\u00e4<span class=\"__4 _299\"></span>k ning o<span class=\"__4 _299\"></span>ch \u00e4<span class=\"__4 _299\"></span>r inte kass<span class=\"__4 _299\"></span>afl<span class=\"__4 _299\"></span>\u00f6d<span class=\"__4 _299\"></span>esp<span class=\"__4 _299\"></span>\u00e5verk<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>e. I<span class=\"__4 _299\"></span>nne<span class=\"__4 _299\"></span>havet i Se<span class=\"__4 _299\"></span>llh<span class=\"__4 _299\"></span>elp A<span class=\"__4 _299\"></span>B ha<span class=\"__4 _299\"></span>r v\u00e4rde<span class=\"__4 _299\"></span>rats ge<span class=\"__4 _299\"></span>nom e<span class=\"__4 _299\"></span>n sam<span class=\"__4 _299\"></span>manv\u00e4<span class=\"__4 _299\"></span>gd b<span class=\"__4 _299\"></span>ed<span class=\"__4 _299\"></span>\u00f6mn<span class=\"__4 _299\"></span>ing av t<span class=\"__4 _299\"></span>v\u00e5 v\u00e4rd<span class=\"__4 _299\"></span>eri<span class=\"__4 _299\"></span>ngs<span class=\"__4 _299\"></span> metoder: en d\u00e4r relevant<span class=\"__4 _370\"></span>a multiplar fr\u00e5n liknande bolag har applice<span class=\"__4 _299\"></span>rats p\u00e5 bo<span class=\"__4 _299\"></span>lag<span class=\"__4 _299\"></span>ets nyckeltal o<span class=\"__4 _299\"></span>ch e<span class=\"__4 _299\"></span>n v\u00e4rde<span class=\"__4 _299\"></span>rin<span class=\"__4 _299\"></span>gsm<span class=\"__4 _299\"></span>etod so<span class=\"__4 _299\"></span>m bas<span class=\"__4 _299\"></span>eras p<span class=\"__4 _299\"></span>\u00e5 tidi<span class=\"__4 _299\"></span>gare majorite<span class=\"__4 _298\"></span>tstransaktioner inom samma industri.<span class=\"__4 _300\"> </span>Sellhelp AB:s verksa<span class=\"__4 _298\"></span>mhet<span class=\"__4 _298\"></span> ing\u00e5r i<span class=\"__4 _370\"></span> H&amp;M-<span class=\"__4 _299\"></span>koncernens<span class=\"__4 _298\"></span> konsolider<span class=\"__4 _370\"></span>ade r\u00e4kens<span class=\"__4 _299\"></span>kap<span class=\"__4 _299\"></span>er fr\u00e5<span class=\"__4 _299\"></span>n oc<span class=\"__4 _299\"></span>h me<span class=\"__4 _299\"></span>d det f\u00f6rs<span class=\"__4 _299\"></span>ta k<span class=\"__4 _299\"></span>var<span class=\"__4 _299\"></span>tal<span class=\"__4 _299\"></span>et 2023<span class=\"__4 _299\"></span>. Erh<span class=\"__4 _299\"></span>\u00e5llan<span class=\"__4 _299\"></span>det av best\u00e4mmande infly<span class=\"__4 _299\"></span>tande gav upphov till immat<span class=\"__4 _370\"></span>erie<span class=\"__4 _299\"></span>lla tillg\u00e5ngar i f<span class=\"__4 _370\"></span>o<span class=\"__4 _299\"></span>rm av varum<span class=\"__4 _299\"></span>\u00e4rke om M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 5<span class=\"__4 _299\"></span>0<span class=\"__4 _299\"></span>0, tek<span class=\"__4 _299\"></span>nis<span class=\"__4 _299\"></span>k plat<span class=\"__4 _299\"></span>tfor<span class=\"__4 _299\"></span>m om M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 13<span class=\"__4 _299\"></span>6 oc<span class=\"__4 _299\"></span>h goodw<span class=\"__4 _299\"></span>ill om MS<span class=\"__4 _299\"></span>EK 94<span class=\"__4 _370\"></span>9<span class=\"__4 _370\"></span>. Inga andra erh\u00e5llna tillg\u00e5ngar eller \u00f6vertagna skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r upp<span class=\"__4 _299\"></span>g\u00e5r ti<span class=\"__4 _299\"></span>ll v\u00e4s<span class=\"__4 _299\"></span>entlig<span class=\"__4 _299\"></span>a be<span class=\"__4 _299\"></span>lop<span class=\"__4 _299\"></span>p. Re<span class=\"__4 _299\"></span>dov<span class=\"__4 _299\"></span>isa<span class=\"__4 _299\"></span>d go<span class=\"__4 _299\"></span>od<span class=\"__4 _299\"></span>will av<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>r fr\u00e4m<span class=\"__4 _299\"></span>st tillg\u00e5ngar som int<span class=\"__4 _298\"></span>e kan redovisas i balansr\u00e4kningen, vilket inkluderar men i<span class=\"__4 _299\"></span>nte \u00e4r beg<span class=\"__4 _299\"></span>r\u00e4ns<span class=\"__4 _299\"></span>at till en c<span class=\"__4 _299\"></span>irku<span class=\"__4 _299\"></span>l\u00e4r af<span class=\"__4 _299\"></span>f\u00e4r<span class=\"__4 _299\"></span>sm<span class=\"__4 _299\"></span>ode<span class=\"__4 _299\"></span>ll o<span class=\"__4 _299\"></span>ch fra<span class=\"__4 _299\"></span>mtida till<span class=\"__4 _299\"></span>v\u00e4x<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>, oc<span class=\"__4 _299\"></span>h f\u00f6r<span class=\"__4 _299\"></span>v\u00e4ntas i<span class=\"__4 _299\"></span>nte vara skat<span class=\"__4 _299\"></span>tem\u00e4s<span class=\"__4 _299\"></span>si<span class=\"__4 _299\"></span>gt avdrag<span class=\"__4 _299\"></span>sg<span class=\"__4 _299\"></span>ill<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>. Se<span class=\"__4 _299\"></span>llh<span class=\"__4 _299\"></span>elp A<span class=\"__4 _299\"></span>B<span class=\"__4 _299\"></span>:s b<span class=\"__4 _299\"></span>idrag till konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen<span class=\"__4 _299\"></span>s net<span class=\"__4 _299\"></span>tooms<span class=\"__4 _299\"></span>\u00e4ttni<span class=\"__4 _299\"></span>ng oc<span class=\"__4 _299\"></span>h r\u00f6rel<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>resul<span class=\"__4 _299\"></span>tat upp<span class=\"__4 _299\"></span>gic<span class=\"__4 _299\"></span>k till M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 1 14<span class=\"__4 _299\"></span>8 resp<span class=\"__4 _299\"></span>ek<span class=\"__4 _299\"></span>tive M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK -<span class=\"__4 _299\"></span>80 f\u00f6r r\u00e4<span class=\"__4 _299\"></span>kens<span class=\"__4 _299\"></span>kaps<span class=\"__4 _299\"></span>\u00e5ret 202<span class=\"__4 _299\"></span>3. Verks<span class=\"__4 _299\"></span>amh<span class=\"__4 _299\"></span>eten ing\u00e5<span class=\"__4 _299\"></span>r i se<span class=\"__4 _299\"></span>gme<span class=\"__4 _299\"></span>ntet \u201dEurop<span class=\"__4 _299\"></span>a oc<span class=\"__4 _299\"></span>h Afrika<span class=\"__4 _299\"></span>\u201d<span class=\"__4 _370\"></span>. Ko<span class=\"__4 _299\"></span>nc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>en ha<span class=\"__4 _299\"></span>r und<span class=\"__4 _299\"></span>er in<span class=\"__4 _299\"></span>nevara<span class=\"__4 _299\"></span>nde<span class=\"__4 _299\"></span> r\u00e4kenskaps\u00e5r int<span class=\"__4 _370\"></span>e haft n\u00e5gra transaktionskostnader relat<span class=\"__4 _298\"></span>erade till erh\u00e5l<span class=\"ls1_4 ws1_4\"> </span>landet av de<span class=\"__4 _298\"></span>t best\u00e4mmande infly<span class=\"__4 _299\"></span>tandet i Sellhelp AB<span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "Till f\u00f6ljd av a<span class=\"__4 _298\"></span>vtalsf\u00f6r\u00e4ndringar<span class=\"__4 _298\"></span>, utan<span class=\"__4 _298\"></span> erl\u00e4ggande av yt<span class=\"__4 _299\"></span>terligare<span class=\"__4 _298\"></span> k\u00f6pe<span class=\"__4 _299\"></span> sk<span class=\"__4 _299\"></span>illi<span class=\"__4 _299\"></span>ng<span class=\"__4 _299\"></span>, har H&amp;<span class=\"__4 _299\"></span>M<span class=\"__4 _299\"></span>-kon<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rne<span class=\"__4 _299\"></span>n pe<span class=\"__4 _299\"></span>r den 9 d<span class=\"__4 _299\"></span>ec<span class=\"__4 _299\"></span>em<span class=\"__4 _299\"></span>be<span class=\"__4 _299\"></span>r 202<span class=\"__4 _299\"></span>2 erh<span class=\"__4 _299\"></span>\u00e5llit d<span class=\"__4 _299\"></span>et be<span class=\"__4 _299\"></span>st\u00e4mm<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>e infl<span class=\"__4 _299\"></span>yt<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>et i det tidi<span class=\"__4 _299\"></span>gare intres<span class=\"__4 _299\"></span>sef\u00f6reta<span class=\"__4 _299\"></span>get Se<span class=\"__4 _299\"></span>llh<span class=\"__4 _299\"></span>elp A<span class=\"__4 _299\"></span>B<span class=\"__4 _299\"></span>. Per av<span class=\"__4 _299\"></span>tals<span class=\"__4 _299\"></span>datum<span class=\"__4 _299\"></span>et \u00e4gd<span class=\"__4 _299\"></span>e H&amp;M<span class=\"__4 _299\"></span>-<span class=\"__4 _299\"></span>konc<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>en 7<span class=\"__4 _299\"></span>9<span class=\"__4 _298\"></span>,8<span class=\"__4 _299\"></span>4 proc<span class=\"__4 _299\"></span>ent av ak<span class=\"__4 _299\"></span>tier<span class=\"__4 _299\"></span>na i bol<span class=\"__4 _299\"></span>aget<span class=\"__4 _299\"></span>. In<span class=\"__4 _299\"></span>neh<span class=\"__4 _299\"></span>av utan b<span class=\"__4 _299\"></span>est\u00e4<span class=\"__4 _299\"></span>mman<span class=\"__4 _299\"></span>de in<span class=\"__4 _299\"></span>fly<span class=\"__4 _299\"></span>tan<span class=\"__4 _299\"></span>de up<span class=\"__4 _299\"></span>pg<span class=\"__4 _299\"></span>\u00e5r pe<span class=\"__4 _299\"></span>r av<span class=\"__4 _299\"></span>tals<span class=\"__4 _299\"></span> datum till M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 1<span class=\"__4 _299\"></span>08 o<span class=\"__4 _299\"></span>ch h<span class=\"__4 _299\"></span>ar v\u00e4rd<span class=\"__4 _299\"></span>erats til<span class=\"__4 _299\"></span>l den p<span class=\"__4 _299\"></span>ropo<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>ell<span class=\"__4 _299\"></span>a and<span class=\"__4 _299\"></span>ele<span class=\"__4 _299\"></span>n av det red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>ade v<span class=\"__4 _299\"></span>\u00e4rdet av f\u00f6r<span class=\"__4 _299\"></span>v\u00e4<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>vad<span class=\"__4 _299\"></span>e nettotill<span class=\"__4 _299\"></span>g\u00e5n<span class=\"__4 _299\"></span>garKONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _e5_1\"> </span>2023<span class=\"__5 _6d_3\"> </span>2022<span class=\"__5 _e5_1\"> </span>Int<span class=\"__5 _384\"></span>ress<span class=\"__5 _384\"></span>ef\u00f6re<span class=\"__5 _384\"></span>tag<span class=\"__5 _e5_1\"> </span>Ing\u00e5ende balans<span class=\"__5 _c9\"> </span><span class=\"ls18_5 ws19_5\">503<span class=\"__5 _418\"> </span><span class=\"ls4_5 ws5_5\">686<span class=\"__5 _e5_1\"> </span></span></span>Nya investeringar<span class=\"__5 _ca_1\"> </span><span class=\"ls4_5 ws5_5\">53<span class=\"__5 _cb_1\"> </span><span class=\"ls22_5 ws2c_5\">114<span class=\"__5 _e5_1\"> </span></span></span>Omklassificering<span class=\"__5 _cc_1\"> </span><span class=\"ls10_5 ws11_5\">-269<span class=\"__5 _4c_5\"> </span>-28<span class=\"__5 _e5_1\"> </span></span>Avyt<span class=\"__5 _384\"></span>tringar<span class=\"__5 _387\"></span>/ut<span class=\"__5 _385\"></span>rangeringar<span class=\"__5 _a6_2\"> </span><span class=\"ls0_5 ws0_5\">0<span class=\"__5 _2a_5\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span>Nedskrivning<span class=\"__5 _385\"></span>ar<span class=\"__5 _a0_2\"> </span><span class=\"ls1c_5 ws1d_5\">-1<span class=\"__5 _384\"></span>06<span class=\"__5 _a5_1\"> </span><span class=\"ls15_5 ws16_5\">-1<span class=\"__5 _384\"></span>76<span class=\"__5 _e5_1\"> </span></span></span>Resultatan<span class=\"__5 _384\"></span>delar<span class=\"__5 _cd_1\"> </span><span class=\"ls10_5 ws11_5\">-2<span class=\"__5 _384\"></span>1<span class=\"__5 _411\"> </span><span class=\"ls1d_5 ws4_5\">-93<span class=\"__5 _e5_1\"> </span></span></span>Utg<span class=\"__5 _384\"></span>\u00e5en<span class=\"__5 _384\"></span>de ba<span class=\"__5 _384\"></span>lan<span class=\"__5 _384\"></span>s <span class=\"__5 _ce_1\"> </span><span class=\"ls22_5 ws2c_5\">159<span class=\"__5 _4e_5\"> </span><span class=\"ls1a_5 ws1b_5\">503<span class=\"__5 _e5_1\"> </span></span></span>Int<span class=\"__5 _384\"></span>ress<span class=\"__5 _384\"></span>ef\u00f6re<span class=\"__5 _384\"></span>tag<span class=\"__5 _e5_1\"> </span>Tr<span class=\"__5 _384\"></span>e<span class=\"__5 _461\"></span>eToTe<span class=\"__5 _386\"></span>x<span class=\"__5 _386\"></span>t<span class=\"__5 _386\"></span>i<span class=\"__5 _386\"></span>l<span class=\"__5 _461\"></span>e<span class=\"__5 _386\"></span> A<span class=\"__5 _461\"></span>B<span class=\"__5 _bf_1\"> </span><span class=\"ls1_5 ws1_5\">556<span class=\"__5 _385\"></span>98<span class=\"__5 _385\"></span>9-<span class=\"__5 _385\"></span>2648<span class=\"__5 _7b_3\"> </span><span class=\"ls2c_5 ws5c_4\">Sto<span class=\"__5 _384\"></span>ck<span class=\"__5 _384\"></span>h<span class=\"__5 _384\"></span>ol<span class=\"__5 _384\"></span>m<span class=\"__5 _401\"> </span><span class=\"ls45_5 ws40_5\">2<span class=\"__5 _384\"></span>9,<span class=\"__5 _386\"></span>2<span class=\"__5 _476\"> </span><span class=\"ls1c_5 ws1d_5\">-19<span class=\"__5 _e5_1\"> </span></span></span></span></span>CA<span class=\"__5 _384\"></span>L<span class=\"__5 _384\"></span>A Inc<span class=\"__5 _d1_1\"> </span><span class=\"ls36_5 ws32_5\">USA<span class=\"__5 _8c_2\"> </span><span class=\"ls1d_5 ws4_5\">0,0<span class=\"__5 _4e_5\"> </span><span class=\"ls10_5 ws11_5\">-2<span class=\"__5 _e5_1\"> </span></span></span></span>2022<span class=\"__5 _e5_1\"> </span>O<span class=\"__5 _386\"></span>R<span class=\"__5 _384\"></span>G<span class=\"__5 _386\"></span>. <span class=\"__5 _388\"></span> NUMMER<span class=\"__5 _459\"> </span><span class=\"ls5c_4 ws5b_4\">S<span class=\"__5 _386\"></span>\u00c4T<span class=\"__5 _386\"></span>E<span class=\"__5 _e5_1\"> </span></span>INNEHA<span class=\"__5 _387\"></span>V<span class=\"__5 _387\"></span> %<span class=\"__5 _e5_1\"> </span>R<span class=\"__5 _386\"></span>E<span class=\"__5 _384\"></span>S<span class=\"__5 _386\"></span>U<span class=\"__5 _461\"></span>LTAT-<span class=\"__5 _e5_1\"> </span>A<span class=\"__5 _386\"></span>N<span class=\"__5 _386\"></span>D<span class=\"__5 _384\"></span>E<span class=\"__5 _386\"></span>L<span class=\"__5 _386\"></span>, MS<span class=\"__5 _384\"></span>EK<span class=\"__5 _e5_1\"> </span>Int<span class=\"__5 _384\"></span>ress<span class=\"__5 _384\"></span>ef\u00f6re<span class=\"__5 _384\"></span>tag<span class=\"__5 _e5_1\"> </span>Sellhelp A<span class=\"__5 _384\"></span>B<span class=\"__5 _e5_1\"> </span>1<span class=\"__5 _e5_1\"> </span>55<span class=\"__5 _384\"></span>6996<span class=\"__5 _384\"></span>-1260<span class=\"__5 _d0_1\"> </span><span class=\"ls2c_5 ws5c_4\">S<span class=\"__5 _384\"></span>toc<span class=\"__5 _384\"></span>k<span class=\"__5 _384\"></span>ho<span class=\"__5 _384\"></span>lm<span class=\"__5 _431\"> </span><span class=\"ls45_5 ws40_5\">7<span class=\"__5 _384\"></span>9,<span class=\"__5 _386\"></span>8<span class=\"__5 _476\"> </span><span class=\"ls1c_5 ws1d_5\">-19<span class=\"__5 _e5_1\"> </span></span></span></span>Tr<span class=\"__5 _384\"></span>e<span class=\"__5 _461\"></span>eToTe<span class=\"__5 _386\"></span>x<span class=\"__5 _386\"></span>t<span class=\"__5 _386\"></span>i<span class=\"__5 _386\"></span>l<span class=\"__5 _461\"></span>e<span class=\"__5 _386\"></span> A<span class=\"__5 _461\"></span>B<span class=\"__5 _bf_1\"> </span><span class=\"ls1_5 ws1_5\">556<span class=\"__5 _385\"></span>98<span class=\"__5 _385\"></span>9-<span class=\"__5 _385\"></span>2648<span class=\"__5 _7b_3\"> </span><span class=\"ls2c_5 ws5c_4\">Sto<span class=\"__5 _384\"></span>ck<span class=\"__5 _384\"></span>h<span class=\"__5 _384\"></span>ol<span class=\"__5 _384\"></span>m<span class=\"__5 _bb\"> </span><span class=\"ls46_5 ws41_5\">2<span class=\"__5 _386\"></span>8<span class=\"__5 _384\"></span>,9<span class=\"__5 _476\"> </span><span class=\"ls1c_5 ws1d_5\">-13<span class=\"__5 _e5_1\"> </span></span></span></span></span>Worn Agai<span class=\"__5 _384\"></span>n T<span class=\"__5 _387\"></span>e<span class=\"__5 _384\"></span>ch<span class=\"__5 _384\"></span>no<span class=\"__5 _384\"></span>lo<span class=\"__5 _384\"></span>gi<span class=\"__5 _384\"></span>es<span class=\"__5 _384\"></span> Ltd<span class=\"__5 _e5_1\"> </span>2<span class=\"__5 _e5_1\"> </span>UK<span class=\"__5 _431\"> </span><span class=\"ls47_5 ws42_5\">2<span class=\"__5 _384\"></span>7,<span class=\"__5 _386\"></span>6<span class=\"__5 _400\"> </span><span class=\"ls18_5 ws19_5\">-8<span class=\"__5 _e5_1\"> </span></span></span>Th<span class=\"__5 _384\"></span>read I<span class=\"__5 _384\"></span>nc<span class=\"__5 _e5_1\"> </span>3<span class=\"__5 _e5_1\"> </span>USA<span class=\"__5 _395\"> </span><span class=\"ls48_5 ws43_5\">23,5<span class=\"__5 _456\"> </span><span class=\"ls1c_5 ws1d_5\">-19<span class=\"__5 _e5_1\"> </span></span></span>CA<span class=\"__5 _384\"></span>L<span class=\"__5 _384\"></span>A Inc<span class=\"__5 _e5_1\"> </span>1<span class=\"__5 _e5_1\"> </span>USA<span class=\"__5 _bb\"> </span><span class=\"ls32_5 ws28_5\">82,<span class=\"__5 _384\"></span>4<span class=\"__5 _1a_4\"> </span><span class=\"ls1d_5 ws4_5\">-34<span class=\"__5 _e5_1\"> </span></span></span>1) <span class=\"__5 _453\"> </span>H&amp;M<span class=\"__5 _384\"></span>-ko<span class=\"__5 _384\"></span>nce<span class=\"__5 _384\"></span>rne<span class=\"__5 _384\"></span>ns in<span class=\"__5 _384\"></span>neh<span class=\"__5 _384\"></span>av i Sel<span class=\"__5 _384\"></span>lhe<span class=\"__5 _384\"></span>lp AB s<span class=\"__5 _384\"></span>amt C<span class=\"__5 _384\"></span>AL<span class=\"__5 _384\"></span>A In<span class=\"__5 _384\"></span>c var ut<span class=\"__5 _384\"></span>an be<span class=\"__5 _384\"></span>st\u00e4m<span class=\"__5 _384\"></span>man<span class=\"__5 _384\"></span>de <span class=\"ls0_5\"> </span>inflytande 2022<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>2) <span class=\"__5 _bd\"> </span>Omk<span class=\"__5 _384\"></span>las<span class=\"__5 _384\"></span>sif<span class=\"__5 _384\"></span>ice<span class=\"__5 _384\"></span>rat til<span class=\"__5 _384\"></span>l \u00f6vri<span class=\"__5 _384\"></span>ga ak<span class=\"__5 _384\"></span>tier o<span class=\"__5 _384\"></span>ch an<span class=\"__5 _384\"></span>del<span class=\"__5 _384\"></span>ar 23 s<span class=\"__5 _384\"></span>eptem<span class=\"__5 _384\"></span>ber 2<span class=\"__5 _384\"></span>02<span class=\"__5 _384\"></span>2.<span class=\"__5 _e5_1\"> </span>3) <span class=\"__5 _b5\"> </span>N<span class=\"__5 _384\"></span>eds<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>vet 3<span class=\"__5 _384\"></span>0 nove<span class=\"__5 _384\"></span>mbe<span class=\"__5 _384\"></span>r 202<span class=\"__5 _384\"></span>2<span class=\"__5 _e5_1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "Sellhelp AB:s verksa<span class=\"__4 _298\"></span>mhet<span class=\"__4 _298\"></span> ing\u00e5r i<span class=\"__4 _370\"></span> H&amp;M-<span class=\"__4 _299\"></span>koncernens<span class=\"__4 _298\"></span> konsolider<span class=\"__4 _370\"></span>ade r\u00e4kens<span class=\"__4 _299\"></span>kap<span class=\"__4 _299\"></span>er fr\u00e5<span class=\"__4 _299\"></span>n oc<span class=\"__4 _299\"></span>h me<span class=\"__4 _299\"></span>d det f\u00f6rs<span class=\"__4 _299\"></span>ta k<span class=\"__4 _299\"></span>var<span class=\"__4 _299\"></span>tal<span class=\"__4 _299\"></span>et 2023<span class=\"__4 _299\"></span>. Erh<span class=\"__4 _299\"></span>\u00e5llan<span class=\"__4 _299\"></span>det av best\u00e4mmande infly<span class=\"__4 _299\"></span>tande gav upphov till immat<span class=\"__4 _370\"></span>erie<span class=\"__4 _299\"></span>lla tillg\u00e5ngar i f<span class=\"__4 _370\"></span>o<span class=\"__4 _299\"></span>rm av varum<span class=\"__4 _299\"></span>\u00e4rke om M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 5<span class=\"__4 _299\"></span>0<span class=\"__4 _299\"></span>0, tek<span class=\"__4 _299\"></span>nis<span class=\"__4 _299\"></span>k plat<span class=\"__4 _299\"></span>tfor<span class=\"__4 _299\"></span>m om M<span class=\"__4 _299\"></span>S<span class=\"__4 _299\"></span>EK 13<span class=\"__4 _299\"></span>6 oc<span class=\"__4 _299\"></span>h goodw<span class=\"__4 _299\"></span>ill om MS<span class=\"__4 _299\"></span>EK 94<span class=\"__4 _370\"></span>9<span class=\"__4 _370\"></span>. Inga andra erh\u00e5llna tillg\u00e5ngar eller \u00f6vertagna skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r upp<span class=\"__4 _299\"></span>g\u00e5r ti<span class=\"__4 _299\"></span>ll v\u00e4s<span class=\"__4 _299\"></span>entlig<span class=\"__4 _299\"></span>a be<span class=\"__4 _299\"></span>lop<span class=\"__4 _299\"></span>p. Re<span class=\"__4 _299\"></span>dov<span class=\"__4 _299\"></span>isa<span class=\"__4 _299\"></span>d go<span class=\"__4 _299\"></span>od<span class=\"__4 _299\"></span>will av<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>r fr\u00e4m<span class=\"__4 _299\"></span>st tillg\u00e5ngar som int<span class=\"__4 _298\"></span>e kan redovisas i balansr\u00e4kningen, vilket inkluderar men i<span class=\"__4 _299\"></span>nte \u00e4r beg<span class=\"__4 _299\"></span>r\u00e4ns<span class=\"__4 _299\"></span>at till en c<span class=\"__4 _299\"></span>irku<span class=\"__4 _299\"></span>l\u00e4r af<span class=\"__4 _299\"></span>f\u00e4r<span class=\"__4 _299\"></span>sm<span class=\"__4 _299\"></span>ode<span class=\"__4 _299\"></span>ll o<span class=\"__4 _299\"></span>ch fra<span class=\"__4 _299\"></span>mtida till<span class=\"__4 _299\"></span>v\u00e4x<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>, oc<span class=\"__4 _299\"></span>h f\u00f6r<span class=\"__4 _299\"></span>v\u00e4ntas i<span class=\"__4 _299\"></span>nte vara skat<span class=\"__4 _299\"></span>tem\u00e4s<span class=\"__4 _299\"></span>si<span class=\"__4 _299\"></span>gt avdrag<span class=\"__4 _299\"></span>sg<span class=\"__4 _299\"></span>ill<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>.F\u00f6r good<span class=\"__5 _384\"></span>will h\u00e4nf<span class=\"__5 _385\"></span>\u00f6rlig till f\u00f6rv\u00e4r<span class=\"__5 _384\"></span>vet a<span class=\"__5 _385\"></span>v Fabric Scan<span class=\"__5 _384\"></span>dinavien AB har  <span class=\"__5 _389\"></span>nyttja<span class=\"__5 _384\"></span>ndev\u00e4rd<span class=\"__5 _384\"></span>et ber\u00e4<span class=\"__5 _384\"></span>knats ba<span class=\"__5 _384\"></span>serat p\u00e5 d<span class=\"__5 _384\"></span>iskontera<span class=\"__5 _384\"></span>de kas<span class=\"__5 _384\"></span>safl<span class=\"__5 _384\"></span>\u00f6de<span class=\"__5 _384\"></span>n. F\u00f6<span class=\"__5 _384\"></span>r goodw<span class=\"__5 _384\"></span>ill h\u00e4nf<span class=\"__5 _385\"></span>\u00f6rlig till Sellhelp AB har \u00e5tervinning<span class=\"__5 _384\"></span>sv\u00e4rdet<span class=\"__5 _385\"></span> be<span class=\"__5 _384\"></span>r\u00e4knats t<span class=\"__5 _385\"></span>ill verkligt v\u00e4rde d\u00e4r priset fr<span class=\"__5 _385\"></span>\u00e5n den senaste finansierings<span class=\"__5 _384\"></span>rundan per 29 se<span class=\"__5 _384\"></span>ptembe<span class=\"__5 _384\"></span>r 2023 ha<span class=\"__5 _384\"></span>r anv\u00e4nts so<span class=\"__5 _384\"></span>m v\u00e4rde<span class=\"__5 _384\"></span>rings<span class=\"__5 _384\"></span>teknik<span class=\"__5 _384\"></span>, m<span class=\"__5 _384\"></span>ed ett tran<span class=\"__5 _384\"></span>s-<span class=\"__5 _e5_1\"> </span>akti<span class=\"__5 _384\"></span>onsp<span class=\"__5 _384\"></span>ris m<span class=\"__5 _384\"></span>otsvaran<span class=\"__5 _384\"></span>de SE<span class=\"__5 _384\"></span>K 9 078 per a<span class=\"__5 _384\"></span>ktie. F<span class=\"__5 _384\"></span>\u00f6r r\u00e4ken<span class=\"__5 _384\"></span>skap<span class=\"__5 _384\"></span>s\u00e5ret 202<span class=\"__5 _384\"></span>3 har inge<span class=\"__5 _385\"></span>t nedskrivningsbehov iden<span class=\"__5 _385\"></span>tifiera<span class=\"__5 _385\"></span>ts f\u00f6r<span class=\"__5 _385\"></span> goodwil<span class=\"__5 _e5_1\"> </span>l<span class=\"__5 _e5_1\"> </span>KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _e5_1\"> </span>2023<span class=\"__5 _392\"> </span><span class=\"ls43_5 ws3e_5\">2<span class=\"__5 _384\"></span>022<span class=\"__5 _e5_1\"> </span></span>Go<span class=\"__5 _384\"></span>odwill<span class=\"__5 _e5_1\"> </span>2<span class=\"__5 _e5_1\"> </span>Ing\u00e5ende bokf<span class=\"__5 _385\"></span>\u00f6rt v\u00e4rde<span class=\"__5 _b2\"> </span><span class=\"ls37_5 ws33_5\">64<span class=\"__5 _a5_1\"> </span><span class=\"ls0_5 ws0_5\">64 </span></span>R\u00f6rel<span class=\"__5 _385\"></span>sef\u00f6rv\u00e4rv<span class=\"__5 _b3\"> </span><span class=\"ls1c_5 ws1d_5\">949<span class=\"__5 _9c_2\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _e5_1\"> </span></span></span>Utg<span class=\"__5 _384\"></span>\u00e5en<span class=\"__5 _384\"></span>de bo<span class=\"__5 _384\"></span>k<span class=\"__5 _384\"></span>f\u00f6r<span class=\"__5 _384\"></span>t v\u00e4rd<span class=\"__5 _384\"></span>e <span class=\"__5 _b4\"> </span>1 01<span class=\"__5 _384\"></span>3<span class=\"__5 _418\"> </span>6<span class=\"__5 _384\"></span>4 2) <span class=\"__5 _b5\"> </span>Goodwill har<span class=\"__5 _385\"></span> uppkommit<span class=\"__5 _385\"></span> dels genom f<span class=\"__5 _385\"></span>\u00f6retagsf<span class=\"__5 _385\"></span>\u00f6rv\u00e4r<span class=\"__5 _384\"></span>v under<span class=\"__5 _385\"></span> 2008-2010 av<span class=\"__5 _385\"></span> FaBric Sc<span class=\"__5 _384\"></span>and<span class=\"__5 _384\"></span>inav<span class=\"__5 _384\"></span>ien A<span class=\"__5 _384\"></span>B oc<span class=\"__5 _384\"></span>h del<span class=\"__5 _384\"></span>s gen<span class=\"__5 _384\"></span>om f\u00f6ret<span class=\"__5 _384\"></span>ags<span class=\"__5 _384\"></span>f\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>v und<span class=\"__5 _384\"></span>er 20<span class=\"__5 _384\"></span>23 av S<span class=\"__5 _384\"></span>ellh<span class=\"__5 _384\"></span>elp A<span class=\"__5 _384\"></span>B<span class=\"__5 _384\"></span>, till f\u00f6<span class=\"__5 _384\"></span>ljd av av<span class=\"__5 _384\"></span>tals<span class=\"__5 _384\"></span>f\u00f6r\u00e4<span class=\"__5 _384\"></span>ndr<span class=\"__5 _384\"></span>inga<span class=\"__5 _384\"></span>r i akti<span class=\"__5 _384\"></span>e\u00e4g<span class=\"__5 _384\"></span>arav<span class=\"__5 _384\"></span>tal<span class=\"__5 _384\"></span>et. F\u00f6<span class=\"__5 _384\"></span>r mer i<span class=\"__5 _384\"></span>nfor<span class=\"__5 _384\"></span>matio<span class=\"__5 _384\"></span>n om ka<span class=\"__5 _384\"></span>ssa<span class=\"__5 _384\"></span>gen<span class=\"__5 _384\"></span>erer<span class=\"__5 _384\"></span>and<span class=\"__5 _384\"></span>e enheter<span class=\"__5 _385\"></span> avseende goodwill, se<span class=\"__5 _385\"></span> not 10<span class=\"__5 _e5_1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "5. NETTOOMS\u00c4<span class=\"__4 _297\"></span>TTNIN<span class=\"__4 _299\"></span>G<span class=\"__4 _300\"> </span>Vi<span class=\"__4 _299\"></span>d redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>ning av i<span class=\"__4 _299\"></span>nt\u00e4kter til<span class=\"__4 _299\"></span>l\u00e4m<span class=\"__4 _299\"></span>pas I<span class=\"__4 _299\"></span>FR<span class=\"__4 _299\"></span>S 15 I<span class=\"__4 _299\"></span>nt\u00e4kter f<span class=\"__4 _299\"></span>r\u00e5n av<span class=\"__4 _299\"></span>tal m<span class=\"__4 _299\"></span>ed kun<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r<span class=\"__4 _300\"> </span><span class=\"__4 _370\"></span>.<span class=\"__4 _300\"> </span>Koncernens i<span class=\"__4 _298\"></span>nt\u00e4<span class=\"__4 _298\"></span>kter<span class=\"__4 _298\"></span> genereras<span class=\"__4 _370\"></span> i huvudsak av<span class=\"__4 _298\"></span> f\u00f6rs\u00e4lj<span class=\"__4 _370\"></span>ning av kl\u00e4der<span class=\"__4 _297\"></span>, acces<span class=\"__4 _299\"></span>soarer<span class=\"__4 _370\"></span>, skor<span class=\"__4 _370\"></span>, kosmetik, hemte<span class=\"__4 _370\"></span>x<span class=\"__4 _299\"></span>til och inredningsartiklar till kon sum<span class=\"__4 _299\"></span>ent. K<span class=\"__4 _299\"></span>und<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>a \u00e4r fr\u00e4m<span class=\"__4 _299\"></span>st pr<span class=\"__4 _299\"></span>ivatp<span class=\"__4 _299\"></span>ers<span class=\"__4 _299\"></span>on<span class=\"__4 _299\"></span>er d\u00e4<span class=\"__4 _299\"></span>r sam<span class=\"__4 _299\"></span>ma pr<span class=\"__4 _299\"></span>is g\u00e4l<span class=\"__4 _299\"></span>ler f\u00f6r samtl<span class=\"__4 _299\"></span>iga kun<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r<span class=\"__4 _370\"></span>. Eve<span class=\"__4 _299\"></span>ntuell<span class=\"__4 _299\"></span>a pri<span class=\"__4 _299\"></span>sred<span class=\"__4 _299\"></span>uk<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>er \u00e4r g<span class=\"__4 _299\"></span>ene<span class=\"__4 _299\"></span>rell<span class=\"__4 _299\"></span>a och i<span class=\"__4 _299\"></span>nte riktade<span class=\"__4 _370\"></span> till n\u00e5gon<span class=\"__4 _370\"></span> sp<span class=\"__4 _299\"></span>ecifik individ. F<span class=\"__4 _298\"></span>\u00f6rs\u00e4ljni<span class=\"__4 _298\"></span>ngsint<span class=\"__4 _370\"></span>\u00e4kterna r<span class=\"__4 _370\"></span>edovisas med avdrag f\u00f6r m<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>\u00e4rde<span class=\"__4 _299\"></span>ss<span class=\"__4 _299\"></span>katt<span class=\"__4 _299\"></span>, returer o<span class=\"__4 _299\"></span>ch rab<span class=\"__4 _299\"></span>atter s<span class=\"__4 _299\"></span>om net<span class=\"__4 _299\"></span>toom<span class=\"__4 _299\"></span>s\u00e4ttn<span class=\"__4 _299\"></span>ing i resul<span class=\"__4 _299\"></span>tatr\u00e4kn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>. Int\u00e4k<span class=\"__4 _299\"></span>terna f\u00f6<span class=\"__4 _299\"></span>r b\u00e5d<span class=\"__4 _299\"></span>e butiks<span class=\"__4 _302\"></span>  och o<span class=\"__4 _299\"></span>nlin<span class=\"__4 _299\"></span>ef\u00f6rs<span class=\"__4 _299\"></span>\u00e4lj<span class=\"__4 _299\"></span>ning redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as i sam<span class=\"__4 _299\"></span>ban<span class=\"__4 _299\"></span>d me<span class=\"__4 _299\"></span>d f\u00f6rs<span class=\"__4 _299\"></span>\u00e4ljn<span class=\"__4 _299\"></span>ing til<span class=\"__4 _299\"></span>l kund o<span class=\"__4 _299\"></span>ch b<span class=\"__4 _299\"></span>ase<span class=\"__4 _299\"></span>ras p\u00e5 d<span class=\"__4 _299\"></span>et lan<span class=\"__4 _299\"></span>d d\u00e4r bu<span class=\"__4 _298\"></span>tik<span class=\"__4 _370\"></span>en ligger eller onl<span class=\"__4 _370\"></span>inekunden bor<span class=\"__4 _370\"></span>. Vid but<span class=\"__4 _370\"></span>iksf\u00f6rs\u00e4ljni<span class=\"__4 _370\"></span>ng f\u00f6rfaller allts<span class=\"__4 _299\"></span>\u00e5 trans<span class=\"__4 _299\"></span>ak<span class=\"__4 _299\"></span>tions<span class=\"__4 _299\"></span>pr<span class=\"__4 _299\"></span>iset til<span class=\"__4 _299\"></span>l betal<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>g direk<span class=\"__4 _299\"></span>t vi<span class=\"__4 _299\"></span>d kund<span class=\"__4 _299\"></span>ens k\u00f6p o<span class=\"__4 _299\"></span>ch m<span class=\"__4 _299\"></span>ot tagan<span class=\"__4 _299\"></span>de av va<span class=\"__4 _299\"></span>ran i buti<span class=\"__4 _299\"></span>ken. V<span class=\"__4 _299\"></span>id o<span class=\"__4 _299\"></span>nlin<span class=\"__4 _299\"></span>ef\u00f6rs<span class=\"__4 _299\"></span>\u00e4ljn<span class=\"__4 _299\"></span>ing in<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>b\u00e4r pr<span class=\"__4 _299\"></span>inc<span class=\"__4 _299\"></span>ip<span class=\"__4 _299\"></span>en att int\u00e4k<span class=\"__4 _299\"></span>ten red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as n\u00e4<span class=\"__4 _299\"></span>r kontrolle<span class=\"__4 _299\"></span>n \u00f6ver va<span class=\"__4 _299\"></span>rorna a<span class=\"__4 _299\"></span>nse<span class=\"__4 _299\"></span>s vara f\u00f6r<span class=\"__4 _302\"></span>fly<span class=\"__4 _299\"></span>tta<span class=\"__4 _299\"></span>d fr\u00e5n<span class=\"__4 _370\"></span> H&amp;M<span class=\"__4 _299\"></span>-koncernen. Ut\u00f6ver de<span class=\"__4 _299\"></span>n hu<span class=\"__4 _299\"></span>vu<span class=\"__4 _299\"></span>dsa<span class=\"__4 _299\"></span>kli<span class=\"__4 _299\"></span>ga f\u00f6r<span class=\"__4 _299\"></span>s\u00e4lj<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>en av nya varor u<span class=\"__4 _299\"></span>tg\u00f6rs e<span class=\"__4 _299\"></span>n min<span class=\"__4 _299\"></span>dre and<span class=\"__4 _299\"></span>el av totalom<span class=\"__4 _299\"></span>s\u00e4t<span class=\"__4 _299\"></span>tning<span class=\"__4 _299\"></span>en \u00e4ve<span class=\"__4 _299\"></span>n av f\u00f6rs<span class=\"__4 _299\"></span>\u00e4ljni<span class=\"__4 _299\"></span>ng av tj\u00e4n<span class=\"__4 _299\"></span>ster s\u00e5s<span class=\"__4 _299\"></span>om  <span class=\"__4 _301\"></span>repar<span class=\"__4 _370\"></span>ation och<span class=\"__4 _370\"></span> uthyrn<span class=\"__4 _298\"></span>ing, k<span class=\"__4 _298\"></span>ommissionsbasera<span class=\"__4 _298\"></span>d f<span class=\"__4 _298\"></span>\u00f6rs\u00e4ljni<span class=\"__4 _298\"></span>ng, second<span class=\"ls1_4 ws1_4\"> </span>handf\u00f6rs\u00e4ljning online, en medle<span class=\"__4 _299\"></span>mskapsba<span class=\"__4 _299\"></span>serad aff\u00e4rsmo<span class=\"__4 _299\"></span>dell samt B2B-f\u00f6rs\u00e4ljning av print on<span class=\"__4 _299\"></span> <span class=\"__4 _299\"></span>demand<span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>Returr\u00e4t<span class=\"__4 _299\"></span>t m\u00f6ter min<span class=\"__4 _299\"></span>st res<span class=\"__4 _299\"></span>pe<span class=\"__4 _299\"></span>kti<span class=\"__4 _299\"></span>ve land<span class=\"__4 _299\"></span>s lo<span class=\"__4 _299\"></span>kala re<span class=\"__4 _299\"></span>gle<span class=\"__4 _299\"></span>r oc<span class=\"__4 _299\"></span>h utifr\u00e5n  <span class=\"__4 _301\"></span>histor<span class=\"__4 _299\"></span>isk d<span class=\"__4 _299\"></span>ata oc<span class=\"__4 _299\"></span>h b\u00e4sta b<span class=\"__4 _299\"></span>e<span class=\"__4 _299\"></span>d\u00f6m<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>g ber<span class=\"__4 _299\"></span>\u00e4kn<span class=\"__4 _299\"></span>as en retur<span class=\"__4 _299\"></span>rese<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>v sa<span class=\"__4 _299\"></span>mt en tillg<span class=\"__4 _299\"></span>\u00e5ng f\u00f6r r<span class=\"__4 _299\"></span>\u00e4tten att \u00e5ter<span class=\"__4 _299\"></span>f\u00e5 p<span class=\"__4 _299\"></span>roduk<span class=\"__4 _299\"></span>ter fr\u00e5<span class=\"__4 _299\"></span>n kund<span class=\"__4 _299\"></span>er so<span class=\"__4 _299\"></span>m br<span class=\"__4 _299\"></span>uttore<span class=\"__4 _299\"></span>do<span class=\"__4 _299\"></span> vis<span class=\"__4 _299\"></span>as un<span class=\"__4 _299\"></span>der \u00d6<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>rig<span class=\"__4 _299\"></span>a kort<span class=\"__4 _299\"></span>fr<span class=\"__4 _299\"></span>istig<span class=\"__4 _299\"></span>a skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r och Varul<span class=\"__4 _299\"></span>age<span class=\"__4 _299\"></span>r<span class=\"__4 _370\"></span>. Betalningsvillkoren \u00e4r desamma f\u00f6r alla k<span class=\"__4 _298\"></span>under vid kontan<span class=\"__4 _298\"></span>t  och kort betal<span class=\"__4 _299\"></span>ning o<span class=\"__4 _299\"></span>ch e<span class=\"__4 _299\"></span>rs<span class=\"__4 _299\"></span>\u00e4ttnin<span class=\"__4 _299\"></span>gs<span class=\"__4 _299\"></span>bel<span class=\"__4 _299\"></span>op<span class=\"__4 _299\"></span>pet \u00e4r i<span class=\"__4 _299\"></span>nte r\u00f6rligt<span class=\"__4 _299\"></span>. P\u00e5 vi<span class=\"__4 _299\"></span>ss<span class=\"__4 _299\"></span>a mark<span class=\"__4 _299\"></span>na<span class=\"__4 _299\"></span>der (framf<span class=\"__4 _370\"></span>\u00f6<span class=\"__4 _299\"></span>rallt online) s\u00e5 erbjuds i samarbete<span class=\"__4 _370\"></span> m<span class=\"__4 _299\"></span>ed extern partner betalnings<span class=\"ls1_4 ws1_4\"> </span>villkor som m\u00f6jligg\u00f6r senare betalning med faktura s\u00e5som vanligtvis efter 3<span class=\"__4 _299\"></span>0 dag<span class=\"__4 _299\"></span>ar<span class=\"__4 _370\"></span>. Pres<span class=\"__4 _299\"></span>entkor<span class=\"__4 _299\"></span>t erb<span class=\"__4 _299\"></span>jud<span class=\"__4 _299\"></span>s i m\u00e5ng<span class=\"__4 _299\"></span>a l\u00e4n<span class=\"__4 _299\"></span>der o<span class=\"__4 _299\"></span>ch g<span class=\"__4 _299\"></span>er g<span class=\"__4 _299\"></span>ene<span class=\"__4 _299\"></span>rellt s<span class=\"__4 _299\"></span>ett up<span class=\"__4 _299\"></span>ph<span class=\"__4 _299\"></span>ov till en skul<span class=\"__4 _299\"></span>d i res<span class=\"__4 _299\"></span>pek<span class=\"__4 _299\"></span>tive b<span class=\"__4 _299\"></span>er\u00f6<span class=\"__4 _299\"></span>rt l<span class=\"__4 _299\"></span>and fr o m i<span class=\"__4 _299\"></span>nk\u00f6ps<span class=\"__4 _299\"></span>tillf\u00e4<span class=\"__4 _299\"></span>llet<span class=\"__4 _299\"></span>. Int\u00e4k<span class=\"__4 _299\"></span>t red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as d\u00e5 vid d<span class=\"__4 _299\"></span>et eventue<span class=\"__4 _299\"></span>lla ny<span class=\"__4 _299\"></span>ttja<span class=\"__4 _299\"></span>ndet av kor<span class=\"__4 _299\"></span>tet altern<span class=\"__4 _299\"></span>ativ<span class=\"__4 _299\"></span>t vi<span class=\"__4 _299\"></span>d kortets f\u00f6r<span class=\"__4 _299\"></span>fa<span class=\"__4 _299\"></span>ll. Franc<span class=\"__4 _299\"></span>his<span class=\"__4 _299\"></span>ef\u00f6rs<span class=\"__4 _299\"></span>\u00e4ljn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en b<span class=\"__4 _299\"></span>est\u00e5<span class=\"__4 _299\"></span>r av tv<span class=\"__4 _299\"></span>\u00e5 kompo<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>nter: f\u00f6<span class=\"__4 _299\"></span>rs\u00e4<span class=\"__4 _299\"></span>ljni<span class=\"__4 _299\"></span>ng av varor till fran<span class=\"__4 _299\"></span>ch<span class=\"__4 _299\"></span>iseta<span class=\"__4 _299\"></span>gare so<span class=\"__4 _299\"></span>m red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as v<span class=\"__4 _299\"></span>id leve<span class=\"__4 _299\"></span>rans av va<span class=\"__4 _299\"></span>ror samt f<span class=\"__4 _299\"></span>ranc<span class=\"__4 _299\"></span>his<span class=\"__4 _299\"></span>e<span class=\"__4 _299\"></span> avgif<span class=\"__4 _299\"></span>t so<span class=\"__4 _299\"></span>m redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as vi<span class=\"__4 _299\"></span>d franc<span class=\"__4 _299\"></span>his<span class=\"__4 _299\"></span>etaga<span class=\"__4 _299\"></span>rens f\u00f6r<span class=\"__4 _299\"></span>s\u00e4l<span class=\"__4 _299\"></span>jnin<span class=\"__4 _299\"></span>g till kons<span class=\"__4 _299\"></span>um<span class=\"__4 _299\"></span>ent. De p<span class=\"__4 _299\"></span>o\u00e4ng s<span class=\"__4 _299\"></span>om m<span class=\"__4 _299\"></span>edl<span class=\"__4 _299\"></span>em<span class=\"__4 _299\"></span>mar i H&amp;<span class=\"__4 _299\"></span>M<span class=\"__4 _299\"></span>:s lo<span class=\"__4 _299\"></span>jalitetsp<span class=\"__4 _299\"></span>rog<span class=\"__4 _299\"></span>ram kan tj\u00e4<span class=\"__4 _299\"></span>na in o<span class=\"__4 _299\"></span>ch i framtid<span class=\"__4 _299\"></span>en anv\u00e4<span class=\"__4 _299\"></span>nda i for<span class=\"__4 _299\"></span>m av rabat<span class=\"__4 _299\"></span>ter motsv<span class=\"__4 _299\"></span>arar e<span class=\"__4 _299\"></span>n r\u00e4ttigh<span class=\"__4 _299\"></span>et so<span class=\"__4 _299\"></span>m de inte skull<span class=\"__4 _299\"></span>e ha utan at<span class=\"__4 _299\"></span>t ing<span class=\"__4 _299\"></span>\u00e5 detta av<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>l. I<span class=\"__4 _299\"></span>ntj\u00e4nad<span class=\"__4 _299\"></span>e po<span class=\"__4 _299\"></span>\u00e4ng s<span class=\"__4 _299\"></span>om ej ny<span class=\"__4 _299\"></span>ttj<span class=\"__4 _299\"></span>ats bok<span class=\"__4 _299\"></span>f\u00f6r<span class=\"__4 _299\"></span>s so<span class=\"__4 _299\"></span>m en kor<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>fristi<span class=\"__4 _299\"></span>g skul<span class=\"__4 _299\"></span>d sa<span class=\"__4 _299\"></span>mt en redu<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rad int\u00e4<span class=\"__4 _299\"></span>kt f\u00f6r at<span class=\"__4 _299\"></span>t  <span class=\"__4 _301\"></span>motsva<span class=\"__4 _299\"></span>ra de<span class=\"__4 _299\"></span>n framtida i<span class=\"__4 _299\"></span>nt\u00e4kt<span class=\"__4 _299\"></span>sred<span class=\"__4 _299\"></span>ukti<span class=\"__4 _299\"></span>on s<span class=\"__4 _299\"></span>om up<span class=\"__4 _299\"></span>pst\u00e5<span class=\"__4 _299\"></span>r vid ny<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>tjand<span class=\"__4 _299\"></span>e av rabat<span class=\"__4 _299\"></span>ter f\u00f6r de ut<span class=\"__4 _299\"></span>f\u00e4rda<span class=\"__4 _299\"></span>de p<span class=\"__4 _299\"></span>o\u00e4ng<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>. En int\u00e4k<span class=\"__4 _299\"></span>t red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as n\u00e4r p<span class=\"__4 _299\"></span>o\u00e4n<span class=\"__4 _299\"></span>ge<span class=\"__4 _299\"></span>n nyt<span class=\"__4 _299\"></span>tjas el<span class=\"__4 _299\"></span>ler f\u00f6<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>falle<span class=\"__4 _299\"></span>r<span class=\"__4 _370\"></span>, v<span class=\"__4 _299\"></span>ilket sker h<span class=\"__4 _299\"></span>\u00f6g<span class=\"__4 _299\"></span>st tolv m<span class=\"__4 _299\"></span>\u00e5nad<span class=\"__4 _299\"></span>er ef<span class=\"__4 _299\"></span>ter intj\u00e4n<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>et. Konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen ti<span class=\"__4 _299\"></span>ll\u00e4m<span class=\"__4 _299\"></span>par d<span class=\"__4 _299\"></span>en pra<span class=\"__4 _299\"></span>ktis<span class=\"__4 _299\"></span>ka l<span class=\"__4 _299\"></span>\u00f6s<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>en att i<span class=\"__4 _299\"></span>nte l\u00e4mna info<span class=\"__4 _299\"></span>rmatio<span class=\"__4 _299\"></span>n om ou<span class=\"__4 _299\"></span>ppf<span class=\"__4 _299\"></span>yll<span class=\"__4 _299\"></span>da p<span class=\"__4 _299\"></span>restatio<span class=\"__4 _299\"></span>ns\u00e5ta<span class=\"__4 _299\"></span>gand<span class=\"__4 _299\"></span>en d<span class=\"__4 _299\"></span>\u00e5 des<span class=\"__4 _299\"></span>sa a<span class=\"__4 _299\"></span>llts<span class=\"__4 _299\"></span>\u00e5 \u00e4r en d<span class=\"__4 _299\"></span>el av av<span class=\"__4 _299\"></span>tal som h<span class=\"__4 _299\"></span>ar en u<span class=\"__4 _299\"></span>rsp<span class=\"__4 _299\"></span>run<span class=\"__4 _299\"></span>gli<span class=\"__4 _299\"></span>g f\u00f6r<span class=\"__4 _299\"></span>v\u00e4nta<span class=\"__4 _299\"></span>d l\u00f6ptid p<span class=\"__4 _299\"></span>\u00e5 h\u00f6<span class=\"__4 _299\"></span>gst et<span class=\"__4 _299\"></span>t \u00e5r<span class=\"__4 _370\"></span>. S<span class=\"__4 _299\"></span>kul<span class=\"__4 _299\"></span>den \u00e4<span class=\"__4 _299\"></span>r baserad p\u00e5 verkligt v\u00e4rde ber\u00e4knat per utest\u00e5ende po\u00e4ng<span class=\"__4 _300\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "5. NETTOOMS\u00c4<span class=\"__4 _297\"></span>TTNIN<span class=\"__4 _299\"></span>G<span class=\"__4 _300\"> </span>Vi<span class=\"__4 _299\"></span>d redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>ning av i<span class=\"__4 _299\"></span>nt\u00e4kter til<span class=\"__4 _299\"></span>l\u00e4m<span class=\"__4 _299\"></span>pas I<span class=\"__4 _299\"></span>FR<span class=\"__4 _299\"></span>S 15 I<span class=\"__4 _299\"></span>nt\u00e4kter f<span class=\"__4 _299\"></span>r\u00e5n av<span class=\"__4 _299\"></span>tal m<span class=\"__4 _299\"></span>ed kun<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r<span class=\"__4 _300\"> </span><span class=\"__4 _370\"></span>.<span class=\"__4 _300\"> </span>Koncernens i<span class=\"__4 _298\"></span>nt\u00e4<span class=\"__4 _298\"></span>kter<span class=\"__4 _298\"></span> genereras<span class=\"__4 _370\"></span> i huvudsak av<span class=\"__4 _298\"></span> f\u00f6rs\u00e4lj<span class=\"__4 _370\"></span>ning av kl\u00e4der<span class=\"__4 _297\"></span>, acces<span class=\"__4 _299\"></span>soarer<span class=\"__4 _370\"></span>, skor<span class=\"__4 _370\"></span>, kosmetik, hemte<span class=\"__4 _370\"></span>x<span class=\"__4 _299\"></span>til och inredningsartiklar till kon sum<span class=\"__4 _299\"></span>ent. K<span class=\"__4 _299\"></span>und<span class=\"__4 _299\"></span>ern<span class=\"__4 _299\"></span>a \u00e4r fr\u00e4m<span class=\"__4 _299\"></span>st pr<span class=\"__4 _299\"></span>ivatp<span class=\"__4 _299\"></span>ers<span class=\"__4 _299\"></span>on<span class=\"__4 _299\"></span>er d\u00e4<span class=\"__4 _299\"></span>r sam<span class=\"__4 _299\"></span>ma pr<span class=\"__4 _299\"></span>is g\u00e4l<span class=\"__4 _299\"></span>ler f\u00f6r samtl<span class=\"__4 _299\"></span>iga kun<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r<span class=\"__4 _370\"></span>. Eve<span class=\"__4 _299\"></span>ntuell<span class=\"__4 _299\"></span>a pri<span class=\"__4 _299\"></span>sred<span class=\"__4 _299\"></span>uk<span class=\"__4 _299\"></span>tion<span class=\"__4 _299\"></span>er \u00e4r g<span class=\"__4 _299\"></span>ene<span class=\"__4 _299\"></span>rell<span class=\"__4 _299\"></span>a och i<span class=\"__4 _299\"></span>nte riktade<span class=\"__4 _370\"></span> till n\u00e5gon<span class=\"__4 _370\"></span> sp<span class=\"__4 _299\"></span>ecifik individ. F<span class=\"__4 _298\"></span>\u00f6rs\u00e4ljni<span class=\"__4 _298\"></span>ngsint<span class=\"__4 _370\"></span>\u00e4kterna r<span class=\"__4 _370\"></span>edovisas med avdrag f\u00f6r m<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>\u00e4rde<span class=\"__4 _299\"></span>ss<span class=\"__4 _299\"></span>katt<span class=\"__4 _299\"></span>, returer o<span class=\"__4 _299\"></span>ch rab<span class=\"__4 _299\"></span>atter s<span class=\"__4 _299\"></span>om net<span class=\"__4 _299\"></span>toom<span class=\"__4 _299\"></span>s\u00e4ttn<span class=\"__4 _299\"></span>ing i resul<span class=\"__4 _299\"></span>tatr\u00e4kn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>. Int\u00e4k<span class=\"__4 _299\"></span>terna f\u00f6<span class=\"__4 _299\"></span>r b\u00e5d<span class=\"__4 _299\"></span>e butiks<span class=\"__4 _302\"></span>  och o<span class=\"__4 _299\"></span>nlin<span class=\"__4 _299\"></span>ef\u00f6rs<span class=\"__4 _299\"></span>\u00e4lj<span class=\"__4 _299\"></span>ning redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as i sam<span class=\"__4 _299\"></span>ban<span class=\"__4 _299\"></span>d me<span class=\"__4 _299\"></span>d f\u00f6rs<span class=\"__4 _299\"></span>\u00e4ljn<span class=\"__4 _299\"></span>ing til<span class=\"__4 _299\"></span>l kund o<span class=\"__4 _299\"></span>ch b<span class=\"__4 _299\"></span>ase<span class=\"__4 _299\"></span>ras p\u00e5 d<span class=\"__4 _299\"></span>et lan<span class=\"__4 _299\"></span>d d\u00e4r bu<span class=\"__4 _298\"></span>tik<span class=\"__4 _370\"></span>en ligger eller onl<span class=\"__4 _370\"></span>inekunden bor<span class=\"__4 _370\"></span>. Vid but<span class=\"__4 _370\"></span>iksf\u00f6rs\u00e4ljni<span class=\"__4 _370\"></span>ng f\u00f6rfaller allts<span class=\"__4 _299\"></span>\u00e5 trans<span class=\"__4 _299\"></span>ak<span class=\"__4 _299\"></span>tions<span class=\"__4 _299\"></span>pr<span class=\"__4 _299\"></span>iset til<span class=\"__4 _299\"></span>l betal<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>g direk<span class=\"__4 _299\"></span>t vi<span class=\"__4 _299\"></span>d kund<span class=\"__4 _299\"></span>ens k\u00f6p o<span class=\"__4 _299\"></span>ch m<span class=\"__4 _299\"></span>ot tagan<span class=\"__4 _299\"></span>de av va<span class=\"__4 _299\"></span>ran i buti<span class=\"__4 _299\"></span>ken. V<span class=\"__4 _299\"></span>id o<span class=\"__4 _299\"></span>nlin<span class=\"__4 _299\"></span>ef\u00f6rs<span class=\"__4 _299\"></span>\u00e4ljn<span class=\"__4 _299\"></span>ing in<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>b\u00e4r pr<span class=\"__4 _299\"></span>inc<span class=\"__4 _299\"></span>ip<span class=\"__4 _299\"></span>en att int\u00e4k<span class=\"__4 _299\"></span>ten red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as n\u00e4<span class=\"__4 _299\"></span>r kontrolle<span class=\"__4 _299\"></span>n \u00f6ver va<span class=\"__4 _299\"></span>rorna a<span class=\"__4 _299\"></span>nse<span class=\"__4 _299\"></span>s vara f\u00f6r<span class=\"__4 _302\"></span>fly<span class=\"__4 _299\"></span>tta<span class=\"__4 _299\"></span>d fr\u00e5n<span class=\"__4 _370\"></span> H&amp;M<span class=\"__4 _299\"></span>-koncernen. Ut\u00f6ver de<span class=\"__4 _299\"></span>n hu<span class=\"__4 _299\"></span>vu<span class=\"__4 _299\"></span>dsa<span class=\"__4 _299\"></span>kli<span class=\"__4 _299\"></span>ga f\u00f6r<span class=\"__4 _299\"></span>s\u00e4lj<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>en av nya varor u<span class=\"__4 _299\"></span>tg\u00f6rs e<span class=\"__4 _299\"></span>n min<span class=\"__4 _299\"></span>dre and<span class=\"__4 _299\"></span>el av totalom<span class=\"__4 _299\"></span>s\u00e4t<span class=\"__4 _299\"></span>tning<span class=\"__4 _299\"></span>en \u00e4ve<span class=\"__4 _299\"></span>n av f\u00f6rs<span class=\"__4 _299\"></span>\u00e4ljni<span class=\"__4 _299\"></span>ng av tj\u00e4n<span class=\"__4 _299\"></span>ster s\u00e5s<span class=\"__4 _299\"></span>om  <span class=\"__4 _301\"></span>repar<span class=\"__4 _370\"></span>ation och<span class=\"__4 _370\"></span> uthyrn<span class=\"__4 _298\"></span>ing, k<span class=\"__4 _298\"></span>ommissionsbasera<span class=\"__4 _298\"></span>d f<span class=\"__4 _298\"></span>\u00f6rs\u00e4ljni<span class=\"__4 _298\"></span>ng, second<span class=\"ls1_4 ws1_4\"> </span>handf\u00f6rs\u00e4ljning online, en medle<span class=\"__4 _299\"></span>mskapsba<span class=\"__4 _299\"></span>serad aff\u00e4rsmo<span class=\"__4 _299\"></span>dell samt B2B-f\u00f6rs\u00e4ljning av print on<span class=\"__4 _299\"></span> <span class=\"__4 _299\"></span>demand<span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>Returr\u00e4t<span class=\"__4 _299\"></span>t m\u00f6ter min<span class=\"__4 _299\"></span>st res<span class=\"__4 _299\"></span>pe<span class=\"__4 _299\"></span>kti<span class=\"__4 _299\"></span>ve land<span class=\"__4 _299\"></span>s lo<span class=\"__4 _299\"></span>kala re<span class=\"__4 _299\"></span>gle<span class=\"__4 _299\"></span>r oc<span class=\"__4 _299\"></span>h utifr\u00e5n  <span class=\"__4 _301\"></span>histor<span class=\"__4 _299\"></span>isk d<span class=\"__4 _299\"></span>ata oc<span class=\"__4 _299\"></span>h b\u00e4sta b<span class=\"__4 _299\"></span>e<span class=\"__4 _299\"></span>d\u00f6m<span class=\"__4 _299\"></span>nin<span class=\"__4 _299\"></span>g ber<span class=\"__4 _299\"></span>\u00e4kn<span class=\"__4 _299\"></span>as en retur<span class=\"__4 _299\"></span>rese<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>v sa<span class=\"__4 _299\"></span>mt en tillg<span class=\"__4 _299\"></span>\u00e5ng f\u00f6r r<span class=\"__4 _299\"></span>\u00e4tten att \u00e5ter<span class=\"__4 _299\"></span>f\u00e5 p<span class=\"__4 _299\"></span>roduk<span class=\"__4 _299\"></span>ter fr\u00e5<span class=\"__4 _299\"></span>n kund<span class=\"__4 _299\"></span>er so<span class=\"__4 _299\"></span>m br<span class=\"__4 _299\"></span>uttore<span class=\"__4 _299\"></span>do<span class=\"__4 _299\"></span> vis<span class=\"__4 _299\"></span>as un<span class=\"__4 _299\"></span>der \u00d6<span class=\"__4 _299\"></span>v<span class=\"__4 _299\"></span>rig<span class=\"__4 _299\"></span>a kort<span class=\"__4 _299\"></span>fr<span class=\"__4 _299\"></span>istig<span class=\"__4 _299\"></span>a skul<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r och Varul<span class=\"__4 _299\"></span>age<span class=\"__4 _299\"></span>r<span class=\"__4 _370\"></span>. Betalningsvillkoren \u00e4r desamma f\u00f6r alla k<span class=\"__4 _298\"></span>under vid kontan<span class=\"__4 _298\"></span>t  och kort betal<span class=\"__4 _299\"></span>ning o<span class=\"__4 _299\"></span>ch e<span class=\"__4 _299\"></span>rs<span class=\"__4 _299\"></span>\u00e4ttnin<span class=\"__4 _299\"></span>gs<span class=\"__4 _299\"></span>bel<span class=\"__4 _299\"></span>op<span class=\"__4 _299\"></span>pet \u00e4r i<span class=\"__4 _299\"></span>nte r\u00f6rligt<span class=\"__4 _299\"></span>. P\u00e5 vi<span class=\"__4 _299\"></span>ss<span class=\"__4 _299\"></span>a mark<span class=\"__4 _299\"></span>na<span class=\"__4 _299\"></span>der (framf<span class=\"__4 _370\"></span>\u00f6<span class=\"__4 _299\"></span>rallt online) s\u00e5 erbjuds i samarbete<span class=\"__4 _370\"></span> m<span class=\"__4 _299\"></span>ed extern partner betalnings<span class=\"ls1_4 ws1_4\"> </span>villkor som m\u00f6jligg\u00f6r senare betalning med faktura s\u00e5som vanligtvis efter 3<span class=\"__4 _299\"></span>0 dag<span class=\"__4 _299\"></span>ar<span class=\"__4 _370\"></span>. Pres<span class=\"__4 _299\"></span>entkor<span class=\"__4 _299\"></span>t erb<span class=\"__4 _299\"></span>jud<span class=\"__4 _299\"></span>s i m\u00e5ng<span class=\"__4 _299\"></span>a l\u00e4n<span class=\"__4 _299\"></span>der o<span class=\"__4 _299\"></span>ch g<span class=\"__4 _299\"></span>er g<span class=\"__4 _299\"></span>ene<span class=\"__4 _299\"></span>rellt s<span class=\"__4 _299\"></span>ett up<span class=\"__4 _299\"></span>ph<span class=\"__4 _299\"></span>ov till en skul<span class=\"__4 _299\"></span>d i res<span class=\"__4 _299\"></span>pek<span class=\"__4 _299\"></span>tive b<span class=\"__4 _299\"></span>er\u00f6<span class=\"__4 _299\"></span>rt l<span class=\"__4 _299\"></span>and fr o m i<span class=\"__4 _299\"></span>nk\u00f6ps<span class=\"__4 _299\"></span>tillf\u00e4<span class=\"__4 _299\"></span>llet<span class=\"__4 _299\"></span>. Int\u00e4k<span class=\"__4 _299\"></span>t red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as d\u00e5 vid d<span class=\"__4 _299\"></span>et eventue<span class=\"__4 _299\"></span>lla ny<span class=\"__4 _299\"></span>ttja<span class=\"__4 _299\"></span>ndet av kor<span class=\"__4 _299\"></span>tet altern<span class=\"__4 _299\"></span>ativ<span class=\"__4 _299\"></span>t vi<span class=\"__4 _299\"></span>d kortets f\u00f6r<span class=\"__4 _299\"></span>fa<span class=\"__4 _299\"></span>ll. Franc<span class=\"__4 _299\"></span>his<span class=\"__4 _299\"></span>ef\u00f6rs<span class=\"__4 _299\"></span>\u00e4ljn<span class=\"__4 _299\"></span>ing<span class=\"__4 _299\"></span>en b<span class=\"__4 _299\"></span>est\u00e5<span class=\"__4 _299\"></span>r av tv<span class=\"__4 _299\"></span>\u00e5 kompo<span class=\"__4 _299\"></span>ne<span class=\"__4 _299\"></span>nter: f\u00f6<span class=\"__4 _299\"></span>rs\u00e4<span class=\"__4 _299\"></span>ljni<span class=\"__4 _299\"></span>ng av varor till fran<span class=\"__4 _299\"></span>ch<span class=\"__4 _299\"></span>iseta<span class=\"__4 _299\"></span>gare so<span class=\"__4 _299\"></span>m red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as v<span class=\"__4 _299\"></span>id leve<span class=\"__4 _299\"></span>rans av va<span class=\"__4 _299\"></span>ror samt f<span class=\"__4 _299\"></span>ranc<span class=\"__4 _299\"></span>his<span class=\"__4 _299\"></span>e<span class=\"__4 _299\"></span> avgif<span class=\"__4 _299\"></span>t so<span class=\"__4 _299\"></span>m redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>as vi<span class=\"__4 _299\"></span>d franc<span class=\"__4 _299\"></span>his<span class=\"__4 _299\"></span>etaga<span class=\"__4 _299\"></span>rens f\u00f6r<span class=\"__4 _299\"></span>s\u00e4l<span class=\"__4 _299\"></span>jnin<span class=\"__4 _299\"></span>g till kons<span class=\"__4 _299\"></span>um<span class=\"__4 _299\"></span>ent. De p<span class=\"__4 _299\"></span>o\u00e4ng s<span class=\"__4 _299\"></span>om m<span class=\"__4 _299\"></span>edl<span class=\"__4 _299\"></span>em<span class=\"__4 _299\"></span>mar i H&amp;<span class=\"__4 _299\"></span>M<span class=\"__4 _299\"></span>:s lo<span class=\"__4 _299\"></span>jalitetsp<span class=\"__4 _299\"></span>rog<span class=\"__4 _299\"></span>ram kan tj\u00e4<span class=\"__4 _299\"></span>na in o<span class=\"__4 _299\"></span>ch i framtid<span class=\"__4 _299\"></span>en anv\u00e4<span class=\"__4 _299\"></span>nda i for<span class=\"__4 _299\"></span>m av rabat<span class=\"__4 _299\"></span>ter motsv<span class=\"__4 _299\"></span>arar e<span class=\"__4 _299\"></span>n r\u00e4ttigh<span class=\"__4 _299\"></span>et so<span class=\"__4 _299\"></span>m de inte skull<span class=\"__4 _299\"></span>e ha utan at<span class=\"__4 _299\"></span>t ing<span class=\"__4 _299\"></span>\u00e5 detta av<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>l. I<span class=\"__4 _299\"></span>ntj\u00e4nad<span class=\"__4 _299\"></span>e po<span class=\"__4 _299\"></span>\u00e4ng s<span class=\"__4 _299\"></span>om ej ny<span class=\"__4 _299\"></span>ttj<span class=\"__4 _299\"></span>ats bok<span class=\"__4 _299\"></span>f\u00f6r<span class=\"__4 _299\"></span>s so<span class=\"__4 _299\"></span>m en kor<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>fristi<span class=\"__4 _299\"></span>g skul<span class=\"__4 _299\"></span>d sa<span class=\"__4 _299\"></span>mt en redu<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rad int\u00e4<span class=\"__4 _299\"></span>kt f\u00f6r at<span class=\"__4 _299\"></span>t  <span class=\"__4 _301\"></span>motsva<span class=\"__4 _299\"></span>ra de<span class=\"__4 _299\"></span>n framtida i<span class=\"__4 _299\"></span>nt\u00e4kt<span class=\"__4 _299\"></span>sred<span class=\"__4 _299\"></span>ukti<span class=\"__4 _299\"></span>on s<span class=\"__4 _299\"></span>om up<span class=\"__4 _299\"></span>pst\u00e5<span class=\"__4 _299\"></span>r vid ny<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>tjand<span class=\"__4 _299\"></span>e av rabat<span class=\"__4 _299\"></span>ter f\u00f6r de ut<span class=\"__4 _299\"></span>f\u00e4rda<span class=\"__4 _299\"></span>de p<span class=\"__4 _299\"></span>o\u00e4ng<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>. En int\u00e4k<span class=\"__4 _299\"></span>t red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as n\u00e4r p<span class=\"__4 _299\"></span>o\u00e4n<span class=\"__4 _299\"></span>ge<span class=\"__4 _299\"></span>n nyt<span class=\"__4 _299\"></span>tjas el<span class=\"__4 _299\"></span>ler f\u00f6<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>falle<span class=\"__4 _299\"></span>r<span class=\"__4 _370\"></span>, v<span class=\"__4 _299\"></span>ilket sker h<span class=\"__4 _299\"></span>\u00f6g<span class=\"__4 _299\"></span>st tolv m<span class=\"__4 _299\"></span>\u00e5nad<span class=\"__4 _299\"></span>er ef<span class=\"__4 _299\"></span>ter intj\u00e4n<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>et. Konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen ti<span class=\"__4 _299\"></span>ll\u00e4m<span class=\"__4 _299\"></span>par d<span class=\"__4 _299\"></span>en pra<span class=\"__4 _299\"></span>ktis<span class=\"__4 _299\"></span>ka l<span class=\"__4 _299\"></span>\u00f6s<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>en att i<span class=\"__4 _299\"></span>nte l\u00e4mna info<span class=\"__4 _299\"></span>rmatio<span class=\"__4 _299\"></span>n om ou<span class=\"__4 _299\"></span>ppf<span class=\"__4 _299\"></span>yll<span class=\"__4 _299\"></span>da p<span class=\"__4 _299\"></span>restatio<span class=\"__4 _299\"></span>ns\u00e5ta<span class=\"__4 _299\"></span>gand<span class=\"__4 _299\"></span>en d<span class=\"__4 _299\"></span>\u00e5 des<span class=\"__4 _299\"></span>sa a<span class=\"__4 _299\"></span>llts<span class=\"__4 _299\"></span>\u00e5 \u00e4r en d<span class=\"__4 _299\"></span>el av av<span class=\"__4 _299\"></span>tal som h<span class=\"__4 _299\"></span>ar en u<span class=\"__4 _299\"></span>rsp<span class=\"__4 _299\"></span>run<span class=\"__4 _299\"></span>gli<span class=\"__4 _299\"></span>g f\u00f6r<span class=\"__4 _299\"></span>v\u00e4nta<span class=\"__4 _299\"></span>d l\u00f6ptid p<span class=\"__4 _299\"></span>\u00e5 h\u00f6<span class=\"__4 _299\"></span>gst et<span class=\"__4 _299\"></span>t \u00e5r<span class=\"__4 _370\"></span>. S<span class=\"__4 _299\"></span>kul<span class=\"__4 _299\"></span>den \u00e4<span class=\"__4 _299\"></span>r baserad p\u00e5 verkligt v\u00e4rde ber\u00e4knat per utest\u00e5ende po\u00e4ng<span class=\"__4 _300\"> </span>.<span class=\"__4 _300\"> </span>MS<span class=\"__4 _299\"></span>EK<span class=\"__4 _370\"></span><span class=\"ls1_4 ws1_4\"> </span>30 NOVEM<span class=\"__4 _299\"></span>B<span class=\"__4 _299\"></span>ER<span class=\"__4 _371\"> </span><span class=\"ls19_4 ws14_4\">2023<span class=\"__4 _d_3\"> </span></span><span class=\"ws15_4\">2022<span class=\"__4 _300\"> </span></span>Avtalsskulde<span class=\"__4 _298\"></span>r<span class=\"__4 _372\"> </span><span class=\"ls1_4 ws1_4\">1 031<span class=\"__4 _373\"> </span><span class=\"ls2c_4 ws2a_4\">1 110<span class=\"__4 _300\"> </span></span></span>He<span class=\"__4 _299\"></span>la d<span class=\"__4 _299\"></span>en in<span class=\"__4 _299\"></span>g\u00e5e<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>e ba<span class=\"__4 _299\"></span>lan<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>n har re<span class=\"__4 _299\"></span>do<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>sats s<span class=\"__4 _299\"></span>om i<span class=\"__4 _299\"></span>nt\u00e4k<span class=\"__4 _299\"></span>t un<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r \u00e5ret<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>Koncernens i<span class=\"__4 _298\"></span>nt\u00e4<span class=\"__4 _298\"></span>kter<span class=\"__4 _298\"></span> uppvisar s\u00e4<span class=\"__4 _298\"></span>songsvaria<span class=\"__4 _370\"></span>tioner<span class=\"__4 _370\"></span>. Under r\u00e4k<span class=\"__4 _370\"></span>enskaps<span class=\"__4 _299\"></span><span class=\"ls1_4 ws1_4\"> </span>\u00e5ret \u00e4r vanl<span class=\"__4 _299\"></span>ige<span class=\"__4 _299\"></span>n det f\u00f6r<span class=\"__4 _299\"></span>sta k<span class=\"__4 _299\"></span>var<span class=\"__4 _299\"></span>tal<span class=\"__4 _299\"></span>et det svag<span class=\"__4 _299\"></span>aste oc<span class=\"__4 _299\"></span>h det s<span class=\"__4 _299\"></span>ista k<span class=\"__4 _299\"></span>var<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>let det starkast<span class=\"__4 _370\"></span>e<span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span>N<span class=\"__4 _302\"></span>E<span class=\"__4 _302\"></span>T<span class=\"__4 _302\"></span>T<span class=\"__4 _302\"></span>O<span class=\"__4 _302\"></span>- O<span class=\"__4 _302\"></span>M<span class=\"__4 _302\"></span>S<span class=\"__4 _302\"></span>\u00c4<span class=\"__4 _299\"></span>T<span class=\"__4 _302\"></span>T-<span class=\"__4 _300\"> </span>N<span class=\"__4 _302\"></span>I<span class=\"__4 _302\"></span>N<span class=\"__4 _302\"></span>G 2023<span class=\"__4 _300\"> </span>ANT<span class=\"__4 _297\"></span>AL<span class=\"__4 _297\"></span> B<span class=\"__4 _302\"></span>U<span class=\"__4 _302\"></span>T<span class=\"__4 _302\"></span>I<span class=\"__4 _302\"></span>K<span class=\"__4 _302\"></span>E<span class=\"__4 _302\"></span>R 3<span class=\"__4 _302\"></span>0<span class=\"__4 _299\"></span> N<span class=\"__4 _302\"></span>O<span class=\"__4 _302\"></span>V 2023<span class=\"__4 _300\"> </span>N<span class=\"__4 _299\"></span>E<span class=\"__4 _299\"></span>T<span class=\"__4 _302\"></span>TO<span class=\"__4 _299\"></span>-<span class=\"__4 _300\"> </span>O<span class=\"__4 _302\"></span>M<span class=\"__4 _302\"></span>S<span class=\"__4 _302\"></span>\u00c4<span class=\"__4 _299\"></span>T<span class=\"__4 _302\"></span>T-<span class=\"__4 _300\"> </span>NING<span class=\"__4 _300\"> </span>2022<span class=\"__4 _300\"> </span>ANT<span class=\"__4 _297\"></span>AL<span class=\"__4 _297\"></span> B<span class=\"__4 _302\"></span>U<span class=\"__4 _302\"></span>T<span class=\"__4 _302\"></span>I<span class=\"__4 _302\"></span>K<span class=\"__4 _302\"></span>E<span class=\"__4 _302\"></span>R 3<span class=\"__4 _302\"></span>0<span class=\"__4 _299\"></span> N<span class=\"__4 _302\"></span>O<span class=\"__4 _299\"></span>V 2022<span class=\"__4 _300\"> </span>T<span class=\"__4 _297\"></span>ysklan<span class=\"__4 _299\"></span>d<span class=\"__4 _374\"> </span><span class=\"lsc_4 ws9_4\">35 25<span class=\"__4 _299\"></span>5<span class=\"__4 _311\"> </span><span class=\"ls6_4 ws28_4\">420<span class=\"__4 _331\"> </span><span class=\"ls1_4 ws1_4\">3<span class=\"__4 _299\"></span>1 63<span class=\"__4 _299\"></span>4<span class=\"__4 _336\"> </span><span class=\"ls2a_4 ws27_4\">430<span class=\"__4 _300\"> </span></span></span></span></span>USA<span class=\"__4 _375\"> </span><span class=\"ls9_4 ws6_4\">33 068<span class=\"__4 _376\"> </span><span class=\"ls2_4 ws2_4\">508<span class=\"__4 _2c_3\"> </span><span class=\"ls1_4 ws1_4\">3<span class=\"__4 _299\"></span>3 4<span class=\"__4 _299\"></span>06<span class=\"__4 _349\"> </span><span class=\"ls20_4 ws1a_4\">520<span class=\"__4 _300\"> </span></span></span></span></span>Storbritannien<span class=\"__4 _329\"> </span><span class=\"ls3c_4 ws39_4\">1<span class=\"__4 _299\"></span>7<span class=\"__4 _299\"></span> 51<span class=\"__4 _299\"></span>1<span class=\"__4 _311\"> </span></span>238<span class=\"__4 _331\"> </span><span class=\"ls1_4 ws1_4\">16 33<span class=\"__4 _299\"></span>8<span class=\"__4 _311\"> </span><span class=\"ls34_4 ws33_4\">24<span class=\"__4 _299\"></span>6<span class=\"__4 _300\"> </span></span></span>Fra<span class=\"__4 _299\"></span>nk<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>i<span class=\"__4 _299\"></span>ke<span class=\"__4 _377\"> </span><span class=\"ls3f_4 ws3b_4\">1<span class=\"__4 _299\"></span>1<span class=\"__4 _299\"></span> 2<span class=\"__4 _302\"></span>74<span class=\"__4 _351\"> </span><span class=\"ls2c_4 ws2a_4\">197<span class=\"__4 _4f_4\"> </span><span class=\"ls1_4 ws1_4\">1<span class=\"__4 _299\"></span>0 285<span class=\"__4 _330\"> </span><span class=\"ls14_4 wse_4\">201<span class=\"__4 _300\"> </span></span></span></span></span>Sver<span class=\"__4 _299\"></span>ige<span class=\"__4 _7a_1\"> </span><span class=\"ls1_4 ws1_4\">8 85<span class=\"__4 _299\"></span>4<span class=\"__4 _330\"> </span><span class=\"ls37_4 ws36_4\">136<span class=\"__4 _325\"> </span></span>8 286<span class=\"__4 _7b_2\"> </span>137<span class=\"__4 _300\"> </span></span>Italien<span class=\"__4 _7c_2\"> </span><span class=\"ls20_4 ws1a_4\">7 475<span class=\"__4 _330\"> </span><span class=\"ls13_4 ws20_4\">160<span class=\"__4 _322\"> </span><span class=\"ls1_4 ws1_4\">7 08<span class=\"__4 _299\"></span>0<span class=\"__4 _7d_1\"> </span></span>164<span class=\"__4 _300\"> </span></span></span>Nede<span class=\"__4 _299\"></span>rl\u00e4nderna<span class=\"__4 _376\"> </span><span class=\"ls1_4 ws1_4\">7 360<span class=\"__4 _329\"> </span><span class=\"ls6_4 ws28_4\">1<span class=\"__4 _299\"></span>07<span class=\"__4 _7e_1\"> </span><span class=\"ls4_4 ws4_4\">6 185<span class=\"__4 _313\"> </span><span class=\"ls2c_4 ws2a_4\">114<span class=\"__4 _300\"> </span></span></span></span></span>Polen<span class=\"__4 _7f_1\"> </span><span class=\"lsc_4 ws9_4\">7 25<span class=\"__4 _299\"></span>4<span class=\"__4 _7d_1\"> </span><span class=\"ls13_4 ws20_4\">1<span class=\"__4 _299\"></span>82<span class=\"__4 _322\"> </span><span class=\"ls1_4 ws1_4\">5 993<span class=\"__4 _330\"> </span></span></span></span>188<span class=\"__4 _300\"> </span>Sc<span class=\"__4 _299\"></span>hweiz<span class=\"__4 _332\"> </span><span class=\"ls1_4 ws1_4\">6 831<span class=\"__4 _378\"> </span><span class=\"ls26_4 ws22_4\">91<span class=\"__4 _7e_1\"> </span></span>6 14<span class=\"__4 _299\"></span>6<span class=\"__4 _f_3\"> </span><span class=\"ls3b_4 ws38_4\">90<span class=\"__4 _300\"> </span></span></span>Kanada<span class=\"__4 _367\"> </span><span class=\"ls34_4 ws33_4\">6<span class=\"__4 _299\"></span> 7<span class=\"__4 _299\"></span>24<span class=\"__4 _3f_3\"> </span><span class=\"ls1e_4 ws18_4\">94<span class=\"__4 _379\"> </span><span class=\"ls1_4 ws1_4\">6 172<span class=\"__4 _3f_3\"> </span><span class=\"ls2b_4 ws29_4\">97<span class=\"__4 _300\"> </span></span></span></span></span>\u00d6vriga<span class=\"__4 _332\"> </span><span class=\"ls1e_4 ws18_4\">94 429<span class=\"__4 _380\"> </span><span class=\"ls1_4 ws1_4\">2 236<span class=\"__4 _2b_4\"> </span>92 028<span class=\"__4 _358\"> </span>2 27<span class=\"__4 _299\"></span>8<span class=\"__4 _300\"> </span></span></span>T<span class=\"__4 _297\"></span>ot<span class=\"__4 _299\"></span>alt<span class=\"__4 _381\"> </span><span class=\"ls1_4 ws1_4\">236 0<span class=\"__4 _299\"></span>35<span class=\"__4 _379\"> </span><span class=\"ls44_4 ws40_4\">4 369<span class=\"__4 _382\"> </span></span>223 5<span class=\"__4 _299\"></span>53<span class=\"__4 _379\"> </span>4 4<span class=\"__4 _299\"></span>65</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "<div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls46_4 ws1_4 gs14c\">Vi<span class=\"__4 _299\"></span>d redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>ning av i<span class=\"__4 _299\"></span>nt\u00e4kter til<span class=\"__4 _299\"></span>l\u00e4m<span class=\"__4 _299\"></span>pas I<span class=\"__4 _299\"></span>FR<span class=\"__4 _299\"></span>S 15 I<span class=\"__4 _299\"></span>nt\u00e4kter f<span class=\"__4 _299\"></span>r\u00e5n av<span class=\"__4 _299\"></span>tal m<span class=\"__4 _299\"></span>ed kun<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r<span class=\"__4 _300\"> </span><span class=\"__4 _370\"></span>.<span class=\"__4 _300\"> </span></div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs14e\">De p<span class=\"__4 _299\"></span>o\u00e4ng s<span class=\"__4 _299\"></span>om m<span class=\"__4 _299\"></span>edl<span class=\"__4 _299\"></span>em<span class=\"__4 _299\"></span>mar i H&amp;<span class=\"__4 _299\"></span>M<span class=\"__4 _299\"></span>:s lo<span class=\"__4 _299\"></span>jalitetsp<span class=\"__4 _299\"></span>rog<span class=\"__4 _299\"></span>ram kan tj\u00e4<span class=\"__4 _299\"></span>na in o<span class=\"__4 _299\"></span>ch </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs14f\">i framtid<span class=\"__4 _299\"></span>en anv\u00e4<span class=\"__4 _299\"></span>nda i for<span class=\"__4 _299\"></span>m av rabat<span class=\"__4 _299\"></span>ter motsv<span class=\"__4 _299\"></span>arar e<span class=\"__4 _299\"></span>n r\u00e4ttigh<span class=\"__4 _299\"></span>et so<span class=\"__4 _299\"></span>m de </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs150\">inte skull<span class=\"__4 _299\"></span>e ha utan at<span class=\"__4 _299\"></span>t ing<span class=\"__4 _299\"></span>\u00e5 detta av<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>l. I<span class=\"__4 _299\"></span>ntj\u00e4nad<span class=\"__4 _299\"></span>e po<span class=\"__4 _299\"></span>\u00e4ng s<span class=\"__4 _299\"></span>om ej ny<span class=\"__4 _299\"></span>ttj<span class=\"__4 _299\"></span>ats </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs151\">bok<span class=\"__4 _299\"></span>f\u00f6r<span class=\"__4 _299\"></span>s so<span class=\"__4 _299\"></span>m en kor<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>fristi<span class=\"__4 _299\"></span>g skul<span class=\"__4 _299\"></span>d sa<span class=\"__4 _299\"></span>mt en redu<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rad int\u00e4<span class=\"__4 _299\"></span>kt f\u00f6r at<span class=\"__4 _299\"></span>t </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs152\"> <span class=\"__4 _301\"></span>motsva<span class=\"__4 _299\"></span>ra de<span class=\"__4 _299\"></span>n framtida i<span class=\"__4 _299\"></span>nt\u00e4kt<span class=\"__4 _299\"></span>sred<span class=\"__4 _299\"></span>ukti<span class=\"__4 _299\"></span>on s<span class=\"__4 _299\"></span>om up<span class=\"__4 _299\"></span>pst\u00e5<span class=\"__4 _299\"></span>r vid ny<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>tjand<span class=\"__4 _299\"></span>e av </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs153\">rabat<span class=\"__4 _299\"></span>ter f\u00f6r de ut<span class=\"__4 _299\"></span>f\u00e4rda<span class=\"__4 _299\"></span>de p<span class=\"__4 _299\"></span>o\u00e4ng<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>. En int\u00e4k<span class=\"__4 _299\"></span>t red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as n\u00e4r p<span class=\"__4 _299\"></span>o\u00e4n<span class=\"__4 _299\"></span>ge<span class=\"__4 _299\"></span>n </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs154\">nyt<span class=\"__4 _299\"></span>tjas el<span class=\"__4 _299\"></span>ler f\u00f6<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>falle<span class=\"__4 _299\"></span>r<span class=\"__4 _370\"></span>, v<span class=\"__4 _299\"></span>ilket sker h<span class=\"__4 _299\"></span>\u00f6g<span class=\"__4 _299\"></span>st tolv m<span class=\"__4 _299\"></span>\u00e5nad<span class=\"__4 _299\"></span>er ef<span class=\"__4 _299\"></span>ter intj\u00e4n<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>et. </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs155\">Konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen ti<span class=\"__4 _299\"></span>ll\u00e4m<span class=\"__4 _299\"></span>par d<span class=\"__4 _299\"></span>en pra<span class=\"__4 _299\"></span>ktis<span class=\"__4 _299\"></span>ka l<span class=\"__4 _299\"></span>\u00f6s<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>en att i<span class=\"__4 _299\"></span>nte l\u00e4mna info<span class=\"__4 _299\"></span>rmatio<span class=\"__4 _299\"></span>n </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs156\">om ou<span class=\"__4 _299\"></span>ppf<span class=\"__4 _299\"></span>yll<span class=\"__4 _299\"></span>da p<span class=\"__4 _299\"></span>restatio<span class=\"__4 _299\"></span>ns\u00e5ta<span class=\"__4 _299\"></span>gand<span class=\"__4 _299\"></span>en d<span class=\"__4 _299\"></span>\u00e5 des<span class=\"__4 _299\"></span>sa a<span class=\"__4 _299\"></span>llts<span class=\"__4 _299\"></span>\u00e5 \u00e4r en d<span class=\"__4 _299\"></span>el av av<span class=\"__4 _299\"></span>tal </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls1_4 ws1_4 gs157\">som h<span class=\"__4 _299\"></span>ar en u<span class=\"__4 _299\"></span>rsp<span class=\"__4 _299\"></span>run<span class=\"__4 _299\"></span>gli<span class=\"__4 _299\"></span>g f\u00f6r<span class=\"__4 _299\"></span>v\u00e4nta<span class=\"__4 _299\"></span>d l\u00f6ptid p<span class=\"__4 _299\"></span>\u00e5 h\u00f6<span class=\"__4 _299\"></span>gst et<span class=\"__4 _299\"></span>t \u00e5r<span class=\"__4 _370\"></span>. S<span class=\"__4 _299\"></span>kul<span class=\"__4 _299\"></span>den \u00e4<span class=\"__4 _299\"></span>r </div><div class=\"t_4 m0_4 h2_4 ff2_4 fs0_4 fc0_4 sc0_4 ls3_4 ws3_4 gs158\">baserad p\u00e5 verkligt v\u00e4rde ber\u00e4knat per utest\u00e5ende po\u00e4ng<span class=\"__4 _300\"> </span>.<span class=\"__4 _300\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "Vi<span class=\"__4 _299\"></span>d redov<span class=\"__4 _299\"></span>is<span class=\"__4 _299\"></span>ning av i<span class=\"__4 _299\"></span>nt\u00e4kter til<span class=\"__4 _299\"></span>l\u00e4m<span class=\"__4 _299\"></span>pas I<span class=\"__4 _299\"></span>FR<span class=\"__4 _299\"></span>S 15 I<span class=\"__4 _299\"></span>nt\u00e4kter f<span class=\"__4 _299\"></span>r\u00e5n av<span class=\"__4 _299\"></span>tal m<span class=\"__4 _299\"></span>ed kun<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r<span class=\"__4 _300\"> </span>De p<span class=\"__4 _299\"></span>o\u00e4ng s<span class=\"__4 _299\"></span>om m<span class=\"__4 _299\"></span>edl<span class=\"__4 _299\"></span>em<span class=\"__4 _299\"></span>mar i H&amp;<span class=\"__4 _299\"></span>M<span class=\"__4 _299\"></span>:s lo<span class=\"__4 _299\"></span>jalitetsp<span class=\"__4 _299\"></span>rog<span class=\"__4 _299\"></span>ram kan tj\u00e4<span class=\"__4 _299\"></span>na in o<span class=\"__4 _299\"></span>ch i framtid<span class=\"__4 _299\"></span>en anv\u00e4<span class=\"__4 _299\"></span>nda i for<span class=\"__4 _299\"></span>m av rabat<span class=\"__4 _299\"></span>ter motsv<span class=\"__4 _299\"></span>arar e<span class=\"__4 _299\"></span>n r\u00e4ttigh<span class=\"__4 _299\"></span>et so<span class=\"__4 _299\"></span>m de inte skull<span class=\"__4 _299\"></span>e ha utan at<span class=\"__4 _299\"></span>t ing<span class=\"__4 _299\"></span>\u00e5 detta av<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>l. I<span class=\"__4 _299\"></span>ntj\u00e4nad<span class=\"__4 _299\"></span>e po<span class=\"__4 _299\"></span>\u00e4ng s<span class=\"__4 _299\"></span>om ej ny<span class=\"__4 _299\"></span>ttj<span class=\"__4 _299\"></span>ats bok<span class=\"__4 _299\"></span>f\u00f6r<span class=\"__4 _299\"></span>s so<span class=\"__4 _299\"></span>m en kor<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>fristi<span class=\"__4 _299\"></span>g skul<span class=\"__4 _299\"></span>d sa<span class=\"__4 _299\"></span>mt en redu<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rad int\u00e4<span class=\"__4 _299\"></span>kt f\u00f6r at<span class=\"__4 _299\"></span>t  <span class=\"__4 _301\"></span>motsva<span class=\"__4 _299\"></span>ra de<span class=\"__4 _299\"></span>n framtida i<span class=\"__4 _299\"></span>nt\u00e4kt<span class=\"__4 _299\"></span>sred<span class=\"__4 _299\"></span>ukti<span class=\"__4 _299\"></span>on s<span class=\"__4 _299\"></span>om up<span class=\"__4 _299\"></span>pst\u00e5<span class=\"__4 _299\"></span>r vid ny<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>tjand<span class=\"__4 _299\"></span>e av rabat<span class=\"__4 _299\"></span>ter f\u00f6r de ut<span class=\"__4 _299\"></span>f\u00e4rda<span class=\"__4 _299\"></span>de p<span class=\"__4 _299\"></span>o\u00e4ng<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>. En int\u00e4k<span class=\"__4 _299\"></span>t red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as n\u00e4r p<span class=\"__4 _299\"></span>o\u00e4n<span class=\"__4 _299\"></span>ge<span class=\"__4 _299\"></span>n nyt<span class=\"__4 _299\"></span>tjas el<span class=\"__4 _299\"></span>ler f\u00f6<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>falle<span class=\"__4 _299\"></span>r<span class=\"__4 _370\"></span>, v<span class=\"__4 _299\"></span>ilket sker h<span class=\"__4 _299\"></span>\u00f6g<span class=\"__4 _299\"></span>st tolv m<span class=\"__4 _299\"></span>\u00e5nad<span class=\"__4 _299\"></span>er ef<span class=\"__4 _299\"></span>ter intj\u00e4n<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>et. Konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen ti<span class=\"__4 _299\"></span>ll\u00e4m<span class=\"__4 _299\"></span>par d<span class=\"__4 _299\"></span>en pra<span class=\"__4 _299\"></span>ktis<span class=\"__4 _299\"></span>ka l<span class=\"__4 _299\"></span>\u00f6s<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>en att i<span class=\"__4 _299\"></span>nte l\u00e4mna info<span class=\"__4 _299\"></span>rmatio<span class=\"__4 _299\"></span>n om ou<span class=\"__4 _299\"></span>ppf<span class=\"__4 _299\"></span>yll<span class=\"__4 _299\"></span>da p<span class=\"__4 _299\"></span>restatio<span class=\"__4 _299\"></span>ns\u00e5ta<span class=\"__4 _299\"></span>gand<span class=\"__4 _299\"></span>en d<span class=\"__4 _299\"></span>\u00e5 des<span class=\"__4 _299\"></span>sa a<span class=\"__4 _299\"></span>llts<span class=\"__4 _299\"></span>\u00e5 \u00e4r en d<span class=\"__4 _299\"></span>el av av<span class=\"__4 _299\"></span>tal som h<span class=\"__4 _299\"></span>ar en u<span class=\"__4 _299\"></span>rsp<span class=\"__4 _299\"></span>run<span class=\"__4 _299\"></span>gli<span class=\"__4 _299\"></span>g f\u00f6r<span class=\"__4 _299\"></span>v\u00e4nta<span class=\"__4 _299\"></span>d l\u00f6ptid p<span class=\"__4 _299\"></span>\u00e5 h\u00f6<span class=\"__4 _299\"></span>gst et<span class=\"__4 _299\"></span>t \u00e5r<span class=\"__4 _370\"></span>. S<span class=\"__4 _299\"></span>kul<span class=\"__4 _299\"></span>den \u00e4<span class=\"__4 _299\"></span>r baserad p\u00e5 verkligt v\u00e4rde ber\u00e4knat per utest\u00e5ende po\u00e4ng<span class=\"__4 _300\"> </span>Finansiella instrument som redovisas i balansr\u00e4kninge<span class=\"__6 _485\"></span>n inkluderar p\u00e5 tillg\u00e5ngssidan lik<span class=\"__6 _485\"></span>vida medel<span class=\"__6 _485\"></span>, kundfordringar<span class=\"__6 _487\"></span>, kortfristiga place<span class=\"__6 _485\"></span>ringar<span class=\"__6 _487\"></span>, l\u00e5ngfristiga for<span class=\"__6 _484\"></span>dringar samt derivat. Bland skulder \u00e5terfinn<span class=\"__6 _485\"></span>s leveran<span class=\"__6 _484\"></span>t\u00f6rs<span class=\"ls2_6 ws2_6\"> </span>skul<span class=\"__6 _485\"></span>der, skuld<span class=\"__6 _485\"></span>er till k<span class=\"__6 _485\"></span>rediti<span class=\"__6 _485\"></span>nstitut sa<span class=\"__6 _485\"></span>mt der<span class=\"__6 _485\"></span>ivat. F<span class=\"__6 _485\"></span>inan<span class=\"__6 _485\"></span>sie<span class=\"__6 _485\"></span>lla in<span class=\"__6 _485\"></span>strum<span class=\"__6 _485\"></span>ent redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s i bala<span class=\"__6 _485\"></span>nsr\u00e4<span class=\"__6 _485\"></span>knin<span class=\"__6 _485\"></span>ge<span class=\"__6 _485\"></span>n n\u00e4r konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en b<span class=\"__6 _485\"></span>lir par<span class=\"__6 _485\"></span>t i in<span class=\"__6 _485\"></span>strum<span class=\"__6 _485\"></span>entets avtalsm\u00e4s<span class=\"__6 _485\"></span>siga villkor<span class=\"__6 _487\"></span>. Finans<span class=\"__6 _485\"></span>iella tillg\u00e5ngar tas bort fr\u00e5n balansr\u00e4kningen n\u00e4r de avtalsenliga r\u00e4ttigheterna<span class=\"__6 _484\"></span> till kassafl\u00f6d<span class=\"__6 _485\"></span>en fr\u00e5n t<span class=\"__6 _484\"></span>illg\u00e5ngen upph<span class=\"__6 _485\"></span>\u00f6r<span class=\"__6 _484\"></span>. Finansiella skulder tas bor<span class=\"__6 _485\"></span>t fr\u00e5n balansr\u00e4kningen n\u00e4r f\u00f6rpliktelsen full<span class=\"ls2_6 ws2_6\"> </span>g\u00f6rs, annullera<span class=\"__6 _484\"></span>s eller u<span class=\"__6 _484\"></span>pph\u00f6r<span class=\"__6 _487\"></span>. F\u00f6r leasingskulder<span class=\"__6 _487\"></span>, se no<span class=\"__6 _484\"></span>t 17<span class=\"__6 _14a\"> </span><span class=\"__6 _501\"></span>.<span class=\"__6 _14a\"> </span>Finansiella skulder v<span class=\"__6 _484\"></span>\u00e4rderade t<span class=\"__6 _484\"></span>ill upplupet ansk<span class=\"__6 _484\"></span>affningsv\u00e4rde<span class=\"__6 _14a\"> </span>I den<span class=\"__6 _485\"></span>na katego<span class=\"__6 _485\"></span>ri in<span class=\"__6 _485\"></span>g\u00e5r fin<span class=\"__6 _485\"></span>ansi<span class=\"__6 _485\"></span>ella s<span class=\"__6 _485\"></span>kul<span class=\"__6 _485\"></span>der s<span class=\"__6 _485\"></span>om inte inn<span class=\"__6 _485\"></span>ehas f\u00f6r h<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>el<span class=\"__6 _485\"></span>. De<span class=\"__6 _485\"></span>ssa re<span class=\"__6 _485\"></span>dov<span class=\"__6 _485\"></span>isas i<span class=\"__6 _485\"></span>nitialt til<span class=\"__6 _485\"></span>l verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde, n<span class=\"__6 _485\"></span>etto efter tra<span class=\"__6 _485\"></span>nsak<span class=\"__6 _485\"></span>tion<span class=\"__6 _485\"></span>skost nader och d\u00e4refter till<span class=\"__6 _484\"></span> upplupet anskaf<span class=\"__6 _485\"></span>fningsv\u00e4rde med till\u00e4mpning av effe<span class=\"__6 _485\"></span>ktiv<span class=\"__6 _485\"></span>r\u00e4ntemetod<span class=\"__6 _485\"></span>en<span class=\"__6 _485\"></span>, som i<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>b\u00e4r att d<span class=\"__6 _485\"></span>en b<span class=\"__6 _485\"></span>er\u00e4k<span class=\"__6 _485\"></span>nad<span class=\"__6 _485\"></span>e v\u00e4rdef\u00f6r \u00e4ndringen (effektivr\u00e4ntan) redovisas som r\u00e4ntein<span class=\"__6 _484\"></span>t\u00e4kt eller r\u00e4nt<span class=\"__6 _484\"></span>ekost<span class=\"ls2_6 ws2_6\"> </span>nad i res<span class=\"__6 _485\"></span>ultatr\u00e4k<span class=\"__6 _485\"></span>nin<span class=\"__6 _485\"></span>gen<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>. Lever<span class=\"__6 _485\"></span>ant\u00f6rs<span class=\"__6 _485\"></span>skul<span class=\"__6 _485\"></span>der h<span class=\"__6 _485\"></span>\u00e4nf\u00f6rs til<span class=\"__6 _485\"></span>l den<span class=\"__6 _485\"></span>na katego<span class=\"__6 _485\"></span>ri. De<span class=\"__6 _485\"></span>ssa h<span class=\"__6 _485\"></span>ar kor<span class=\"__6 _485\"></span>t f\u00f6r<span class=\"__6 _485\"></span>v\u00e4ntad l<span class=\"__6 _485\"></span>\u00f6ptid o<span class=\"__6 _485\"></span>ch v\u00e4rd<span class=\"__6 _485\"></span>eras uta<span class=\"__6 _485\"></span>n dis<span class=\"__6 _485\"></span>kontering ti<span class=\"__6 _485\"></span>ll nom<span class=\"__6 _485\"></span>ine<span class=\"__6 _485\"></span>llt be<span class=\"__6 _485\"></span>lop<span class=\"__6 _485\"></span>p.<span class=\"__6 _14a\"> </span> Sk<span class=\"__6 _485\"></span>ulde<span class=\"__6 _485\"></span>r till k<span class=\"__6 _485\"></span>rediti<span class=\"__6 _485\"></span>nstitut v\u00e4rd<span class=\"__6 _485\"></span>eras ti<span class=\"__6 _485\"></span>ll upp<span class=\"__6 _485\"></span>lup<span class=\"__6 _485\"></span>et  <span class=\"__6 _486\"></span>anskaff <span class=\"__6 _486\"></span>ningsv\u00e4rde. Samtliga skulder som anges und<span class=\"__6 _485\"></span>er finansiella  <span class=\"__6 _486\"></span>skulder v\u00e4rderas till upplupet anskaffningsv\u00e4rde.<span class=\"__6 _14a\"> </span> En ber\u00e4kning till  <span class=\"__6 _486\"></span>verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde sku<span class=\"__6 _485\"></span>lle m<span class=\"__6 _485\"></span>insk<span class=\"__6 _485\"></span>a konc<span class=\"__6 _485\"></span>erne<span class=\"__6 _485\"></span>ns s<span class=\"__6 _485\"></span>kuld<span class=\"__6 _485\"></span>er till k<span class=\"__6 _485\"></span>rediti<span class=\"__6 _485\"></span>nstitut m<span class=\"__6 _485\"></span>ed cirk<span class=\"__6 _485\"></span>a M<span class=\"__6 _485\"></span>SE<span class=\"__6 _485\"></span>K 1 10<span class=\"__6 _485\"></span>0. Mi<span class=\"__6 _485\"></span>nsk<span class=\"__6 _485\"></span>nin<span class=\"__6 _485\"></span>gen b<span class=\"__6 _485\"></span>eror p<span class=\"__6 _485\"></span>\u00e5 gen<span class=\"__6 _485\"></span>erell<span class=\"__6 _485\"></span>a r\u00e4nteh\u00f6j<span class=\"__6 _485\"></span>ning<span class=\"__6 _485\"></span>ar se<span class=\"__6 _485\"></span>dan  sku<span class=\"__6 _485\"></span>lde<span class=\"__6 _485\"></span>r <span class=\"__6 _a7_2\"> </span>emit<span class=\"__6 _485\"></span>terad<span class=\"__6 _485\"></span>es<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "Kunderna \u00e4r fr\u00e4mst privatpersoner d\u00e4r samma pris g\u00e4ller f\u00f6r samtliga kunder. Eventuella prisreduktioner \u00e4r generella och inte riktade till n\u00e5gon specifik individ. F\u00f6rs\u00e4ljningsint\u00e4kterna redovisas med avdrag f\u00f6r merv\u00e4rdesskatt, returer och rabatter som nettooms\u00e4ttning i resultatr\u00e4kningen ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "De p<span class=\"__4 _299\"></span>o\u00e4ng s<span class=\"__4 _299\"></span>om m<span class=\"__4 _299\"></span>edl<span class=\"__4 _299\"></span>em<span class=\"__4 _299\"></span>mar i H&amp;<span class=\"__4 _299\"></span>M<span class=\"__4 _299\"></span>:s lo<span class=\"__4 _299\"></span>jalitetsp<span class=\"__4 _299\"></span>rog<span class=\"__4 _299\"></span>ram kan tj\u00e4<span class=\"__4 _299\"></span>na in o<span class=\"__4 _299\"></span>ch i framtid<span class=\"__4 _299\"></span>en anv\u00e4<span class=\"__4 _299\"></span>nda i for<span class=\"__4 _299\"></span>m av rabat<span class=\"__4 _299\"></span>ter motsv<span class=\"__4 _299\"></span>arar e<span class=\"__4 _299\"></span>n r\u00e4ttigh<span class=\"__4 _299\"></span>et so<span class=\"__4 _299\"></span>m de inte skull<span class=\"__4 _299\"></span>e ha utan at<span class=\"__4 _299\"></span>t ing<span class=\"__4 _299\"></span>\u00e5 detta av<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>l. I<span class=\"__4 _299\"></span>ntj\u00e4nad<span class=\"__4 _299\"></span>e po<span class=\"__4 _299\"></span>\u00e4ng s<span class=\"__4 _299\"></span>om ej ny<span class=\"__4 _299\"></span>ttj<span class=\"__4 _299\"></span>ats bok<span class=\"__4 _299\"></span>f\u00f6r<span class=\"__4 _299\"></span>s so<span class=\"__4 _299\"></span>m en kor<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>fristi<span class=\"__4 _299\"></span>g skul<span class=\"__4 _299\"></span>d sa<span class=\"__4 _299\"></span>mt en redu<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rad int\u00e4<span class=\"__4 _299\"></span>kt f\u00f6r at<span class=\"__4 _299\"></span>t  <span class=\"__4 _301\"></span>motsva<span class=\"__4 _299\"></span>ra de<span class=\"__4 _299\"></span>n framtida i<span class=\"__4 _299\"></span>nt\u00e4kt<span class=\"__4 _299\"></span>sred<span class=\"__4 _299\"></span>ukti<span class=\"__4 _299\"></span>on s<span class=\"__4 _299\"></span>om up<span class=\"__4 _299\"></span>pst\u00e5<span class=\"__4 _299\"></span>r vid ny<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>tjand<span class=\"__4 _299\"></span>e av rabat<span class=\"__4 _299\"></span>ter f\u00f6r de ut<span class=\"__4 _299\"></span>f\u00e4rda<span class=\"__4 _299\"></span>de p<span class=\"__4 _299\"></span>o\u00e4ng<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>. En int\u00e4k<span class=\"__4 _299\"></span>t red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as n\u00e4r p<span class=\"__4 _299\"></span>o\u00e4n<span class=\"__4 _299\"></span>ge<span class=\"__4 _299\"></span>n nyt<span class=\"__4 _299\"></span>tjas el<span class=\"__4 _299\"></span>ler f\u00f6<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>falle<span class=\"__4 _299\"></span>r<span class=\"__4 _370\"></span>, v<span class=\"__4 _299\"></span>ilket sker h<span class=\"__4 _299\"></span>\u00f6g<span class=\"__4 _299\"></span>st tolv m<span class=\"__4 _299\"></span>\u00e5nad<span class=\"__4 _299\"></span>er ef<span class=\"__4 _299\"></span>ter intj\u00e4n<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>et. Konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen ti<span class=\"__4 _299\"></span>ll\u00e4m<span class=\"__4 _299\"></span>par d<span class=\"__4 _299\"></span>en pra<span class=\"__4 _299\"></span>ktis<span class=\"__4 _299\"></span>ka l<span class=\"__4 _299\"></span>\u00f6s<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>en att i<span class=\"__4 _299\"></span>nte l\u00e4mna info<span class=\"__4 _299\"></span>rmatio<span class=\"__4 _299\"></span>n om ou<span class=\"__4 _299\"></span>ppf<span class=\"__4 _299\"></span>yll<span class=\"__4 _299\"></span>da p<span class=\"__4 _299\"></span>restatio<span class=\"__4 _299\"></span>ns\u00e5ta<span class=\"__4 _299\"></span>gand<span class=\"__4 _299\"></span>en d<span class=\"__4 _299\"></span>\u00e5 des<span class=\"__4 _299\"></span>sa a<span class=\"__4 _299\"></span>llts<span class=\"__4 _299\"></span>\u00e5 \u00e4r en d<span class=\"__4 _299\"></span>el av av<span class=\"__4 _299\"></span>tal som h<span class=\"__4 _299\"></span>ar en u<span class=\"__4 _299\"></span>rsp<span class=\"__4 _299\"></span>run<span class=\"__4 _299\"></span>gli<span class=\"__4 _299\"></span>g f\u00f6r<span class=\"__4 _299\"></span>v\u00e4nta<span class=\"__4 _299\"></span>d l\u00f6ptid p<span class=\"__4 _299\"></span>\u00e5 h\u00f6<span class=\"__4 _299\"></span>gst et<span class=\"__4 _299\"></span>t \u00e5r<span class=\"__4 _370\"></span>. S<span class=\"__4 _299\"></span>kul<span class=\"__4 _299\"></span>den \u00e4<span class=\"__4 _299\"></span>r baserad p\u00e5 verkligt v\u00e4rde ber\u00e4knat per utest\u00e5ende po\u00e4ng<span class=\"__4 _300\"> </span>.<span class=\"__4 _300\"> </span>MS<span class=\"__4 _299\"></span>EK<span class=\"__4 _370\"></span><span class=\"ls1_4 ws1_4\"> </span>30 NOVEM<span class=\"__4 _299\"></span>B<span class=\"__4 _299\"></span>ER<span class=\"__4 _371\"> </span><span class=\"ls19_4 ws14_4\">2023<span class=\"__4 _d_3\"> </span></span><span class=\"ws15_4\">2022<span class=\"__4 _300\"> </span></span>Avtalsskulde<span class=\"__4 _298\"></span>r<span class=\"__4 _372\"> </span><span class=\"ls1_4 ws1_4\">1 031<span class=\"__4 _373\"> </span><span class=\"ls2c_4 ws2a_4\">1 110<span class=\"__4 _300\"> </span></span></span>He<span class=\"__4 _299\"></span>la d<span class=\"__4 _299\"></span>en in<span class=\"__4 _299\"></span>g\u00e5e<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>e ba<span class=\"__4 _299\"></span>lan<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>n har re<span class=\"__4 _299\"></span>do<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>sats s<span class=\"__4 _299\"></span>om i<span class=\"__4 _299\"></span>nt\u00e4k<span class=\"__4 _299\"></span>t un<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r \u00e5ret<span class=\"__4 _300\"> </span><span class=\"__4 _299\"></span>.<span class=\"__4 _300\"> </span><div class=\"t_6 m0_6 h2_6 ff1_6 fs1_6 fc0_6 sc0_6 ls8_6 ws7_6 gsa2_2\">KONCER<span class=\"__6 _485\"></span>N<span class=\"__6 _485\"></span>EN<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h2_6 ff1_6 fs1_6 fc0_6 sc0_6 lsa_6 ws9_6 gsa3_2\">2023<span class=\"__6 _6b_5\"> </span><span class=\"ls8_6 ws7_6\">2022<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls13_6 ws12_6 gsa4_2\">Ing\u00e5ende balans<span class=\"__6 _6c_4\"> </span><span class=\"ls6_6 ws5_6\">836<span class=\"__6 _6d_4\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _14a\"> </span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gsa5_2\">Nya avs<span class=\"__6 _485\"></span>\u00e4ttnin<span class=\"__6 _485\"></span>gar<span class=\"__6 _6e_4\"> </span><span class=\"ls11_6 ws10_6\">3<span class=\"__6 _485\"></span>61<span class=\"__6 _6f_3\"> </span><span class=\"ls6_6 ws5_6\">836<span class=\"__6 _14a\"> </span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls3_6 ws3_6 gsa6_2\">Nyttjade a<span class=\"__6 _484\"></span>vs\u00e4tt<span class=\"__6 _484\"></span>ningar<span class=\"__6 _5b_5\"> </span><span class=\"ls1d_6 ws18_6\">-19<span class=\"__6 _485\"></span>9<span class=\"__6 _551\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _14a\"> </span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gsa7_2\">\u00c5terf\u00f6rd<span class=\"__6 _485\"></span>a avs\u00e4t<span class=\"__6 _485\"></span>tninga<span class=\"__6 _485\"></span>r<span class=\"__6 _554\"> </span><span class=\"lsc_6 wsb_6\">-6<span class=\"__6 _485\"></span>89<span class=\"__6 _6d_4\"> </span></span>\u2013<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h3_6 ff2_6 fs0_6 fc0_6 sc0_6 ls2a_6 ws27_6 gsa8_2\">Utg\u00e5ende balans <span class=\"__6 _555\"> </span><span class=\"ls1f_6 ws1a_6\">309<span class=\"__6 _d_5\"> </span><span class=\"ls6_6 ws5_6\">836<span class=\"__6 _14a\"> </span></span></span></div>FINANSIELLA<span class=\"__6 _487\"></span> TILL<span class=\"__6 _484\"></span>G\u00c5NGAR<span class=\"__6 _487\"></span> V<span class=\"__6 _487\"></span>\u00c4RDERADE TILL<span class=\"__6 _501\"></span> VERKLIG<span class=\"__6 _487\"></span>T V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _484\"></span> VIA \u00d6<span class=\"__6 _484\"></span>VRIG<span class=\"__6 _484\"></span>T<span class=\"__6 _501\"></span> T<span class=\"__6 _485\"></span>O<span class=\"__6 _485\"></span>TA<span class=\"__6 _490\"></span>L<span class=\"__6 _490\"></span>R<span class=\"__6 _490\"></span>E<span class=\"__6 _485\"></span>S<span class=\"__6 _490\"></span>U<span class=\"__6 _490\"></span>LTAT<span class=\"__6 _14a\"> </span>FINANSIELLA<span class=\"__6 _487\"></span> <span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\"> </span>TILL<span class=\"__6 _484\"></span>G\u00c5NGAR<span class=\"__6 _487\"></span> V<span class=\"__6 _487\"></span>\u00c4RDERADE TILL<span class=\"__6 _501\"></span> <span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\"> </span>UPPLUPET<span class=\"__6 _484\"></span> ANSK<span class=\"__6 _485\"></span>AFFNINGS<span class=\"__6 _484\"></span>V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _14a\"> </span>FINANSIELLA SKULDER<span class=\"__6 _487\"></span> V<span class=\"__6 _487\"></span>\u00c4RDERADE TILL<span class=\"__6 _501\"></span> <span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\"> </span>UPPLUPET<span class=\"__6 _484\"></span> ANSK<span class=\"__6 _485\"></span>AFFNINGS<span class=\"__6 _484\"></span>V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _14a\"> </span>S\u00c4KRINGS-<span class=\"__6 _487\"></span><span class=\"ls2_6 ws2_6\"> </span>INST<span class=\"__6 _484\"></span>RUME<span class=\"__6 _484\"></span>NT<span class=\"__6 _14a\"> </span>S<span class=\"__6 _490\"></span>U<span class=\"__6 _490\"></span>M<span class=\"__6 _485\"></span>M<span class=\"__6 _490\"></span>A <span class=\"__6 _490\"></span> R<span class=\"__6 _490\"></span>E<span class=\"__6 _485\"></span>D<span class=\"__6 _490\"></span>O<span class=\"__6 _485\"></span>V<span class=\"__6 _490\"></span>I<span class=\"__6 _490\"></span>S<span class=\"__6 _490\"></span>AT V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _491\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _485\"></span>0<span class=\"__6 _490\"></span>2<span class=\"__6 _490\"></span>2 <span class=\"__6 _489\"> </span></span>2023<span class=\"__6 _557\"> </span>2022<span class=\"__6 _557\"> </span>2023<span class=\"__6 _487\"></span> <span class=\"__6 _558\"> </span>2022<span class=\"__6 _559\"> </span>2023<span class=\"__6 _559\"> </span>2022<span class=\"__6 _559\"> </span>2023<span class=\"__6 _559\"> </span>2022<span class=\"__6 _14a\"> </span>Andra l\u00e5ngfristiga<span class=\"__6 _484\"></span> fordri<span class=\"__6 _484\"></span>ngar<span class=\"__6 _512\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _558\"> </span>1 20<span class=\"__6 _485\"></span>4<span class=\"__6 _561\"> </span><span class=\"lsc_6 wsb_6\">939<span class=\"__6 _5c_5\"> </span></span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _563\"> </span>1 20<span class=\"__6 _485\"></span>4<span class=\"__6 _7a_3\"> </span>939 </span>Kundfordr<span class=\"__6 _484\"></span>ingar<span class=\"__6 _7b_4\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _489\"> </span>3 30<span class=\"__6 _485\"></span>1<span class=\"__6 _558\"> </span>3 014<span class=\"__6 _5c_5\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _499\"> </span>3 3<span class=\"__6 _485\"></span>01<span class=\"__6 _563\"> </span>3 014<span class=\"__6 _14a\"> </span></span>V<span class=\"__6 _484\"></span>alutaterm<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>kontrakt m<span class=\"__6 _485\"></span>ed s\u00e4krin<span class=\"__6 _484\"></span>gsredo<span class=\"__6 _484\"></span>visni<span class=\"__6 _484\"></span>ng<span class=\"__6 _7c_4\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _530\"> </span>\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _7e_3\"> </span>1 089<span class=\"__6 _557\"> </span><span class=\"ls2f_6 ws2d_6\">681<span class=\"__6 _499\"> </span></span>1 089<span class=\"__6 _557\"> </span><span class=\"ls2f_6 ws2d_6\">681<span class=\"__6 _14a\"> </span></span></span>R\u00e4nteswa<span class=\"__6 _485\"></span>p \u2013 s\u00e4k<span class=\"__6 _485\"></span>ring av ve<span class=\"__6 _485\"></span>rk<span class=\"__6 _485\"></span>ligt v\u00e4rde v<span class=\"__6 _485\"></span>ia resu<span class=\"__6 _485\"></span>ltatr\u00e4kn<span class=\"__6 _485\"></span>ing<span class=\"__6 _513\"> </span>\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _530\"> </span>\u2013<span class=\"__6 _7f_3\"> </span><span class=\"ls1a_6 ws3a_6\">232<span class=\"__6 _562\"> </span></span>\u2013<span class=\"__6 _489\"> </span><span class=\"ls1a_6 ws3a_6\">232<span class=\"__6 _562\"> </span></span>\u2013<span class=\"__6 _14a\"> </span>\u00d6vriga aktier oc<span class=\"__6 _485\"></span>h andelar<span class=\"__6 _564\"> </span><span class=\"ls6_6 ws5_6\">2 363<span class=\"__6 _496\"> </span><span class=\"ls2_6 ws2_6\">2 654<span class=\"__6 _530\"> </span>\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _5c_5\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _565\"> </span></span>2 363<span class=\"__6 _565\"> </span><span class=\"ls2_6 ws2_6\">2 654<span class=\"__6 _14a\"> </span></span></span>Likv<span class=\"__6 _485\"></span>ida medel<span class=\"__6 _566\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _499\"> </span><span class=\"lsc_6 wsb_6\">26 398<span class=\"__6 _567\"> </span><span class=\"ls1b_6 ws23_6\">21 7<span class=\"__6 _485\"></span>07<span class=\"__6 _5c_5\"> </span></span></span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _568\"> </span><span class=\"lsc_6 wsb_6\">26 398<span class=\"__6 _569\"> </span><span class=\"ls1b_6 ws23_6\">21 7<span class=\"__6 _485\"></span>07<span class=\"__6 _14a\"> </span></span></span></span>Su<span class=\"__6 _485\"></span>mma fi<span class=\"__6 _485\"></span>na<span class=\"__6 _485\"></span>ns<span class=\"__6 _485\"></span>iel<span class=\"__6 _485\"></span>la til<span class=\"__6 _485\"></span>lg<span class=\"__6 _485\"></span>\u00e5ng<span class=\"__6 _485\"></span>ar <span class=\"__6 _491\"> </span>2 3<span class=\"__6 _485\"></span>63<span class=\"__6 _570\"> </span>2 65<span class=\"__6 _485\"></span>4<span class=\"__6 _571\"> </span><span class=\"ls1f_6 ws1a_6\">30 903<span class=\"__6 _571\"> </span></span>2<span class=\"__6 _485\"></span>5 66<span class=\"__6 _485\"></span>0<span class=\"__6 _572\"> </span>1 321<span class=\"__6 _573\"> </span><span class=\"ls30_6 ws2e_6\">681<span class=\"__6 _8a_3\"> </span></span>34 5<span class=\"__6 _485\"></span>87<span class=\"__6 _8b_2\"> </span>28 9<span class=\"__6 _485\"></span>95<span class=\"__6 _14a\"> </span>Lever<span class=\"__6 _484\"></span>ant<span class=\"__6 _484\"></span>\u00f6rsskulder<span class=\"__6 _8c_3\"> </span><span class=\"ls2_6 ws2_6\">21 02<span class=\"__6 _485\"></span>7<span class=\"__6 _8d_3\"> </span>21 0<span class=\"__6 _485\"></span>90<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _8e_3\"> </span>21 02<span class=\"__6 _485\"></span>7<span class=\"__6 _8f_2\"> </span>21 0<span class=\"__6 _485\"></span>90<span class=\"__6 _14a\"> </span></span>Skul<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>r till k<span class=\"__6 _485\"></span>rediti<span class=\"__6 _485\"></span>nstitut<span class=\"__6 _574\"> </span><span class=\"ls2_6 ws2_6\">17 082<span class=\"__6 _575\"> </span>10 7<span class=\"__6 _485\"></span>7<span class=\"__6 _485\"></span>8<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _576\"> </span>17 082<span class=\"__6 _8e_3\"> </span>1<span class=\"__6 _485\"></span>0 7<span class=\"__6 _485\"></span>78<span class=\"__6 _14a\"> </span></span>\u00d6vriga l\u00e5ngfristiga skulder<span class=\"__6 _577\"> </span><span class=\"ls1a_6 ws3a_6\">132<span class=\"__6 _6f_3\"> </span><span class=\"ls5_6 ws4_6\">183<span class=\"__6 _578\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _557\"> </span></span></span>132<span class=\"__6 _557\"> </span><span class=\"ls5_6 ws4_6\">183<span class=\"__6 _14a\"> </span></span></span>V<span class=\"__6 _484\"></span>alutaterm<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>kontrakt m<span class=\"__6 _485\"></span>ed s\u00e4krin<span class=\"__6 _484\"></span>gsredo<span class=\"__6 _484\"></span>visni<span class=\"__6 _484\"></span>ng<span class=\"__6 _579\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _563\"> </span>1 205<span class=\"__6 _563\"> </span>1 365<span class=\"__6 _563\"> </span>1 205<span class=\"__6 _563\"> </span>1 365<span class=\"__6 _14a\"> </span></span>R\u00e4nteswa<span class=\"__6 _485\"></span>p \u2013 s\u00e4k<span class=\"__6 _485\"></span>ring av ve<span class=\"__6 _485\"></span>rk<span class=\"__6 _485\"></span>ligt v\u00e4rde v<span class=\"__6 _485\"></span>ia resu<span class=\"__6 _485\"></span>ltatr\u00e4kn<span class=\"__6 _485\"></span>ing<span class=\"__6 _580\"> </span>\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _578\"> </span>\u2013<span class=\"__6 _14a\"> </span>Su<span class=\"__6 _485\"></span>mma fi<span class=\"__6 _485\"></span>na<span class=\"__6 _485\"></span>ns<span class=\"__6 _485\"></span>iel<span class=\"__6 _485\"></span>la s<span class=\"__6 _485\"></span>kul<span class=\"__6 _485\"></span>der <span class=\"__6 _524\"> </span><span class=\"ls2c_6 ws29_6\">3<span class=\"__6 _485\"></span>8 2<span class=\"__6 _485\"></span>41<span class=\"__6 _563\"> </span><span class=\"ls10_6 wsf_6\">32 0<span class=\"__6 _485\"></span>51<span class=\"__6 _581\"> </span></span></span>1 20<span class=\"__6 _485\"></span>5<span class=\"__6 _581\"> </span>1 36<span class=\"__6 _485\"></span>5<span class=\"__6 _8b_2\"> </span>39 44<span class=\"__6 _485\"></span>6<span class=\"__6 _8f_2\"> </span><span class=\"ls2c_6 ws29_6\">33 41<span class=\"__6 _485\"></span>6<span class=\"__6 _14a\"> </span></span><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs1b3\">25. U<span class=\"__6 _485\"></span>PP<span class=\"__6 _485\"></span>LUP<span class=\"__6 _485\"></span>N<span class=\"__6 _485\"></span>A KOSTN<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>DER O<span class=\"__6 _485\"></span>C<span class=\"__6 _485\"></span>H F\u00d6<span class=\"__6 _485\"></span>RU<span class=\"__6 _485\"></span>TB<span class=\"__6 _485\"></span>E<span class=\"__6 _485\"></span>T<span class=\"__6 _487\"></span>A<span class=\"__6 _485\"></span>L<span class=\"__6 _485\"></span>DA INT<span class=\"__6 _484\"></span>\u00c4K<span class=\"__6 _485\"></span>T<span class=\"__6 _485\"></span>ER </div><div class=\"t_6 m0_6 h2_6 ff1_6 fs1_6 fc0_6 sc0_6 ls8_6 ws7_6 gs1b4\">KONCER<span class=\"__6 _485\"></span>N<span class=\"__6 _485\"></span>EN<span class=\"__6 _563\"> </span><span class=\"ls9_6 ws8_6\">MODERBOLAGET<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h2_6 ff1_6 fs1_6 fc0_6 sc0_6 lsa_6 ws9_6 gs1b5\">2023<span class=\"__6 _499\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _485\"></span>0<span class=\"__6 _490\"></span>2<span class=\"__6 _490\"></span>2 <span class=\"__6 _c3_2\"> </span></span>2023<span class=\"__6 _487\"></span> <span class=\"__6 _565\"> </span><span class=\"ls8_6 ws7_6\">2022<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls5_6 ws4_6 gs1b6\">Semesterl\u00f6nesku<span class=\"__6 _484\"></span>ld<span class=\"__6 _2a_6\"> </span><span class=\"ls2_6 ws2_6\">1 65<span class=\"__6 _485\"></span>4<span class=\"__6 _8d_3\"> </span><span class=\"ls11_6 ws10_6\">1<span class=\"__6 _485\"></span> 61<span class=\"__6 _485\"></span>8<span class=\"__6 _a0_3\"> </span></span>\u2013<span class=\"__6 _a0_3\"> </span>\u2013<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs1b7\">Sociala avgifter<span class=\"__6 _517\"> </span><span class=\"ls2_6 ws2_6\">1 2<span class=\"__6 _485\"></span>17<span class=\"__6 _c3_2\"> </span>1 030<span class=\"__6 _495\"> </span><span class=\"ls1d_6 ws18_6\">41<span class=\"__6 _bc_1\"> </span></span>3<span class=\"__6 _485\"></span>4 </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls3_6 ws3_6 gs1b8\">L\u00f6neskuld<span class=\"__6 _c4_1\"> </span><span class=\"lsb_6 wsa_6\">2 4<span class=\"__6 _485\"></span>47<span class=\"__6 _499\"> </span><span class=\"ls11_6 ws10_6\">1<span class=\"__6 _485\"></span> 9<span class=\"__6 _485\"></span>67<span class=\"__6 _562\"> </span><span class=\"ls2_6 ws2_6\">1<span class=\"__6 _578\"> </span>1 </span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs1b9\">Lokalrelat<span class=\"__6 _484\"></span>erade poster<span class=\"__6 _b6_2\"> </span><span class=\"ls2_6 ws2_6\">6 40<span class=\"__6 _485\"></span>3<span class=\"__6 _565\"> </span><span class=\"ls1b_6 ws23_6\">9 196<span class=\"__6 _a0_3\"> </span></span>\u2013<span class=\"__6 _583\"> </span>\u2013<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls13_6 ws12_6 gs1ba\">\u00d6vriga periodise<span class=\"__6 _485\"></span>rade </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs1bb\">omkostnader<span class=\"__6 _3c_6\"> </span><span class=\"ls1c_6 ws17_6\">11 011<span class=\"__6 _8e_3\"> </span>11 23<span class=\"__6 _485\"></span>8<span class=\"__6 _6b_5\"> </span><span class=\"ls13_6 ws12_6\">93<span class=\"__6 _9a_3\"> </span><span class=\"ls1d_6 ws18_6\">141<span class=\"__6 _14a\"> </span></span></span></span></div><div class=\"t_6 m0_6 h3_6 ff2_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs1bc\">T<span class=\"__6 _487\"></span>otalt <span class=\"__6 _c5_1\"> </span><span class=\"ls2_6 ws2_6\">22 73<span class=\"__6 _485\"></span>3<span class=\"__6 _c6_2\"> </span>25 05<span class=\"__6 _485\"></span>0<span class=\"__6 _492\"> </span><span class=\"ls1f_6 ws1a_6\">135<span class=\"__6 _489\"> </span><span class=\"ls4b_5 ws4d_5\">1<span class=\"__6 _485\"></span>76<span class=\"__6 _14a\"> </span></span></span></span><span class=\"ls2_6 ws2_6\"><span class=\"ls1f_6 ws1a_6\"><span class=\"ls4b_5 ws4d_5\"><span class=\"__6 _485\"></span> </span></span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "De p<span class=\"__4 _299\"></span>o\u00e4ng s<span class=\"__4 _299\"></span>om m<span class=\"__4 _299\"></span>edl<span class=\"__4 _299\"></span>em<span class=\"__4 _299\"></span>mar i H&amp;<span class=\"__4 _299\"></span>M<span class=\"__4 _299\"></span>:s lo<span class=\"__4 _299\"></span>jalitetsp<span class=\"__4 _299\"></span>rog<span class=\"__4 _299\"></span>ram kan tj\u00e4<span class=\"__4 _299\"></span>na in o<span class=\"__4 _299\"></span>ch i framtid<span class=\"__4 _299\"></span>en anv\u00e4<span class=\"__4 _299\"></span>nda i for<span class=\"__4 _299\"></span>m av rabat<span class=\"__4 _299\"></span>ter motsv<span class=\"__4 _299\"></span>arar e<span class=\"__4 _299\"></span>n r\u00e4ttigh<span class=\"__4 _299\"></span>et so<span class=\"__4 _299\"></span>m de inte skull<span class=\"__4 _299\"></span>e ha utan at<span class=\"__4 _299\"></span>t ing<span class=\"__4 _299\"></span>\u00e5 detta av<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>l. I<span class=\"__4 _299\"></span>ntj\u00e4nad<span class=\"__4 _299\"></span>e po<span class=\"__4 _299\"></span>\u00e4ng s<span class=\"__4 _299\"></span>om ej ny<span class=\"__4 _299\"></span>ttj<span class=\"__4 _299\"></span>ats bok<span class=\"__4 _299\"></span>f\u00f6r<span class=\"__4 _299\"></span>s so<span class=\"__4 _299\"></span>m en kor<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>fristi<span class=\"__4 _299\"></span>g skul<span class=\"__4 _299\"></span>d sa<span class=\"__4 _299\"></span>mt en redu<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rad int\u00e4<span class=\"__4 _299\"></span>kt f\u00f6r at<span class=\"__4 _299\"></span>t  <span class=\"__4 _301\"></span>motsva<span class=\"__4 _299\"></span>ra de<span class=\"__4 _299\"></span>n framtida i<span class=\"__4 _299\"></span>nt\u00e4kt<span class=\"__4 _299\"></span>sred<span class=\"__4 _299\"></span>ukti<span class=\"__4 _299\"></span>on s<span class=\"__4 _299\"></span>om up<span class=\"__4 _299\"></span>pst\u00e5<span class=\"__4 _299\"></span>r vid ny<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>tjand<span class=\"__4 _299\"></span>e av rabat<span class=\"__4 _299\"></span>ter f\u00f6r de ut<span class=\"__4 _299\"></span>f\u00e4rda<span class=\"__4 _299\"></span>de p<span class=\"__4 _299\"></span>o\u00e4ng<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>. En int\u00e4k<span class=\"__4 _299\"></span>t red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as n\u00e4r p<span class=\"__4 _299\"></span>o\u00e4n<span class=\"__4 _299\"></span>ge<span class=\"__4 _299\"></span>n nyt<span class=\"__4 _299\"></span>tjas el<span class=\"__4 _299\"></span>ler f\u00f6<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>falle<span class=\"__4 _299\"></span>r<span class=\"__4 _370\"></span>, v<span class=\"__4 _299\"></span>ilket sker h<span class=\"__4 _299\"></span>\u00f6g<span class=\"__4 _299\"></span>st tolv m<span class=\"__4 _299\"></span>\u00e5nad<span class=\"__4 _299\"></span>er ef<span class=\"__4 _299\"></span>ter intj\u00e4n<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>et. Konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen ti<span class=\"__4 _299\"></span>ll\u00e4m<span class=\"__4 _299\"></span>par d<span class=\"__4 _299\"></span>en pra<span class=\"__4 _299\"></span>ktis<span class=\"__4 _299\"></span>ka l<span class=\"__4 _299\"></span>\u00f6s<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>en att i<span class=\"__4 _299\"></span>nte l\u00e4mna info<span class=\"__4 _299\"></span>rmatio<span class=\"__4 _299\"></span>n om ou<span class=\"__4 _299\"></span>ppf<span class=\"__4 _299\"></span>yll<span class=\"__4 _299\"></span>da p<span class=\"__4 _299\"></span>restatio<span class=\"__4 _299\"></span>ns\u00e5ta<span class=\"__4 _299\"></span>gand<span class=\"__4 _299\"></span>en d<span class=\"__4 _299\"></span>\u00e5 des<span class=\"__4 _299\"></span>sa a<span class=\"__4 _299\"></span>llts<span class=\"__4 _299\"></span>\u00e5 \u00e4r en d<span class=\"__4 _299\"></span>el av av<span class=\"__4 _299\"></span>tal som h<span class=\"__4 _299\"></span>ar en u<span class=\"__4 _299\"></span>rsp<span class=\"__4 _299\"></span>run<span class=\"__4 _299\"></span>gli<span class=\"__4 _299\"></span>g f\u00f6r<span class=\"__4 _299\"></span>v\u00e4nta<span class=\"__4 _299\"></span>d l\u00f6ptid p<span class=\"__4 _299\"></span>\u00e5 h\u00f6<span class=\"__4 _299\"></span>gst et<span class=\"__4 _299\"></span>t \u00e5r<span class=\"__4 _370\"></span>. S<span class=\"__4 _299\"></span>kul<span class=\"__4 _299\"></span>den \u00e4<span class=\"__4 _299\"></span>r baserad p\u00e5 verkligt v\u00e4rde ber\u00e4knat per utest\u00e5ende po\u00e4ng<span class=\"__4 _300\"> </span>Vid redovisning av finansiella instrument till\u00e4mpas IFRS 7 Finansie<span class=\"__6 _485\"></span>lla instr<span class=\"__6 _485\"></span>ume<span class=\"__6 _485\"></span>nt: U<span class=\"__6 _485\"></span>pply<span class=\"__6 _485\"></span>sni<span class=\"__6 _485\"></span>ngar, IFR<span class=\"__6 _485\"></span>S 9 Fin<span class=\"__6 _485\"></span>ansi<span class=\"__6 _485\"></span>ella i<span class=\"__6 _485\"></span>nstru<span class=\"__6 _485\"></span>ment o<span class=\"__6 _485\"></span>ch I<span class=\"__6 _485\"></span>FR<span class=\"__6 _485\"></span>S 13 V\u00e4rdering till<span class=\"__6 _484\"></span> verkligt v\u00e4rde<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>Finansiella instrument som redovisas i balansr\u00e4kninge<span class=\"__6 _485\"></span>n inkluderar p\u00e5 tillg\u00e5ngssidan lik<span class=\"__6 _485\"></span>vida medel<span class=\"__6 _485\"></span>, kundfordringar<span class=\"__6 _487\"></span>, kortfristiga place<span class=\"__6 _485\"></span>ringar<span class=\"__6 _487\"></span>, l\u00e5ngfristiga for<span class=\"__6 _484\"></span>dringar samt derivat. Bland skulder \u00e5terfinn<span class=\"__6 _485\"></span>s leveran<span class=\"__6 _484\"></span>t\u00f6rs<span class=\"ls2_6 ws2_6\"> </span>skul<span class=\"__6 _485\"></span>der, skuld<span class=\"__6 _485\"></span>er till k<span class=\"__6 _485\"></span>rediti<span class=\"__6 _485\"></span>nstitut sa<span class=\"__6 _485\"></span>mt der<span class=\"__6 _485\"></span>ivat. F<span class=\"__6 _485\"></span>inan<span class=\"__6 _485\"></span>sie<span class=\"__6 _485\"></span>lla in<span class=\"__6 _485\"></span>strum<span class=\"__6 _485\"></span>ent redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s i bala<span class=\"__6 _485\"></span>nsr\u00e4<span class=\"__6 _485\"></span>knin<span class=\"__6 _485\"></span>ge<span class=\"__6 _485\"></span>n n\u00e4r konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en b<span class=\"__6 _485\"></span>lir par<span class=\"__6 _485\"></span>t i in<span class=\"__6 _485\"></span>strum<span class=\"__6 _485\"></span>entets avtalsm\u00e4s<span class=\"__6 _485\"></span>siga villkor<span class=\"__6 _487\"></span>. Finans<span class=\"__6 _485\"></span>iella tillg\u00e5ngar tas bort fr\u00e5n balansr\u00e4kningen n\u00e4r de avtalsenliga r\u00e4ttigheterna<span class=\"__6 _484\"></span> till kassafl\u00f6d<span class=\"__6 _485\"></span>en fr\u00e5n t<span class=\"__6 _484\"></span>illg\u00e5ngen upph<span class=\"__6 _485\"></span>\u00f6r<span class=\"__6 _484\"></span>. Finansiella skulder tas bor<span class=\"__6 _485\"></span>t fr\u00e5n balansr\u00e4kningen n\u00e4r f\u00f6rpliktelsen full<span class=\"ls2_6 ws2_6\"> </span>g\u00f6rs, annullera<span class=\"__6 _484\"></span>s eller u<span class=\"__6 _484\"></span>pph\u00f6r<span class=\"__6 _487\"></span>. F\u00f6r leasingskulder<span class=\"__6 _487\"></span>, se no<span class=\"__6 _484\"></span>t 17<span class=\"__6 _14a\"> </span><span class=\"__6 _501\"></span>.<span class=\"__6 _14a\"> </span>V\u00e4rder<span class=\"__6 _485\"></span>ing av fin<span class=\"__6 _485\"></span>ans<span class=\"__6 _485\"></span>iell<span class=\"__6 _485\"></span>a instru<span class=\"__6 _485\"></span>ment ti<span class=\"__6 _485\"></span>ll verk<span class=\"__6 _485\"></span>ligt v<span class=\"__6 _485\"></span>\u00e4rde ba<span class=\"__6 _485\"></span>sera<span class=\"__6 _485\"></span>s p\u00e5 ind<span class=\"__6 _485\"></span>ata klass<span class=\"__6 _485\"></span>ificerade enligt nedan:<span class=\"__6 _14a\"> </span>Niv<span class=\"__6 _484\"></span>\u00e5 1:<span class=\"__6 _484\"></span><span class=\"ff1_6 ls1b_6 ws2_6\">  <span class=\"__6 _556\"> </span> <span class=\"__6 _486\"></span>Notera<span class=\"__6 _485\"></span>de pr<span class=\"__6 _485\"></span>ise<span class=\"__6 _485\"></span>r p\u00e5 en ak<span class=\"__6 _485\"></span>tiv m<span class=\"__6 _485\"></span>ark<span class=\"__6 _485\"></span>nad f\u00f6r id<span class=\"__6 _485\"></span>entis<span class=\"__6 _485\"></span>ka till<span class=\"__6 _485\"></span>g\u00e5ng<span class=\"__6 _485\"></span>ar ell<span class=\"__6 _485\"></span>er </span>skulder som<span class=\"__6 _484\"></span> till<span class=\"__6 _484\"></span> ex<span class=\"__6 _484\"></span>empel akt<span class=\"__6 _484\"></span>ier eller<span class=\"__6 _484\"></span> obligat<span class=\"__6 _484\"></span>ioner no<span class=\"__6 _484\"></span>t<span class=\"__6 _484\"></span>erade p\u00e5<span class=\"__6 _484\"></span> b\u00f6rs.<span class=\"__6 _14a\"> </span>Niv<span class=\"__6 _484\"></span>\u00e5 2:<span class=\"__6 _484\"></span><span class=\"ff1_6 ls2_6 ws2_6\">  <span class=\"__6 _490\"></span> <span class=\"__6 _486\"></span>An<span class=\"__6 _485\"></span>dra o<span class=\"__6 _485\"></span>bse<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>verb<span class=\"__6 _485\"></span>ara data f\u00f6r til<span class=\"__6 _485\"></span>lg\u00e5n<span class=\"__6 _485\"></span>gen e<span class=\"__6 _485\"></span>lle<span class=\"__6 _485\"></span>r skul<span class=\"__6 _485\"></span>den \u00e4<span class=\"__6 _485\"></span>n </span> <span class=\"__6 _486\"></span>noterad<span class=\"__6 _485\"></span>e pris<span class=\"__6 _485\"></span>er in<span class=\"__6 _485\"></span>klu<span class=\"__6 _485\"></span>der<span class=\"__6 _485\"></span>ade i N<span class=\"__6 _485\"></span>iv\u00e5 1<span class=\"__6 _485\"></span>, anting<span class=\"__6 _485\"></span>en dire<span class=\"__6 _485\"></span>kt (s<span class=\"__6 _485\"></span>om  <span class=\"__6 _486\"></span>prisnot<span class=\"__6 _484\"></span>eringa<span class=\"__6 _484\"></span>r) eller<span class=\"__6 _484\"></span> indir<span class=\"__6 _484\"></span>ekt (erh\u00e5<span class=\"__6 _484\"></span>llna f<span class=\"__6 _484\"></span>r\u00e5n pri<span class=\"__6 _484\"></span>snot<span class=\"__6 _484\"></span>eringar<span class=\"__6 _484\"></span>) som till e<span class=\"__6 _484\"></span>xempel valuta<span class=\"__6 _484\"></span>terminer eller r\u00e4nt<span class=\"__6 _484\"></span>eswappar<span class=\"__6 _484\"></span>.<span class=\"__6 _14a\"> </span>Ni<span class=\"__6 _485\"></span>v\u00e5 3:<span class=\"ff1_6\">  <span class=\"__6 _490\"></span> <span class=\"__6 _486\"></span>Data f\u00f6r ti<span class=\"__6 _485\"></span>llg\u00e5<span class=\"__6 _485\"></span>nge<span class=\"__6 _485\"></span>n ell<span class=\"__6 _485\"></span>er sku<span class=\"__6 _485\"></span>lde<span class=\"__6 _485\"></span>n som i<span class=\"__6 _485\"></span>nte i sin hel<span class=\"__6 _485\"></span>het bas<span class=\"__6 _485\"></span>eras </span>p\u00e5 observerbara marknadsdata<span class=\"__6 _14a\"> </span>V\u00e4rder<span class=\"__6 _485\"></span>ing<span class=\"__6 _485\"></span>en av restera<span class=\"__6 _485\"></span>nde \u00f6v<span class=\"__6 _485\"></span>riga a<span class=\"__6 _485\"></span>ktie<span class=\"__6 _485\"></span>r oc<span class=\"__6 _485\"></span>h ande<span class=\"__6 _485\"></span>lar b<span class=\"__6 _485\"></span>aser<span class=\"__6 _485\"></span>as i f\u00f6rs<span class=\"__6 _485\"></span>ta hand p\u00e5 priser fr\u00e5n tidigare<span class=\"__6 _484\"></span> transaktioner<span class=\"__6 _484\"></span>. Priset f<span class=\"__6 _484\"></span>r\u00e5n den senaste finan<span class=\"ls2_6 ws2_6\"> </span>sieringsrundan<span class=\"__6 _484\"></span> eller t<span class=\"__6 _484\"></span>ransakt<span class=\"__6 _484\"></span>ionen bed\u00f6ms r<span class=\"__6 _484\"></span>epresent<span class=\"__6 _484\"></span>era<span class=\"__6 _484\"></span> verklig<span class=\"__6 _484\"></span>t v\u00e4r<span class=\"__6 _484\"></span>de p\u00e5 invest<span class=\"__6 _484\"></span>eringarna d\u00e5 transaktioner har gjorts mellan obe<span class=\"__6 _485\"></span>roende parter<span class=\"__6 _484\"></span>. V\u00e4rderingen till verkligt v\u00e4r<span class=\"__6 _484\"></span>de baserad p\u00e5 tidigare t<span class=\"__6 _484\"></span>ransaktioner h\u00e5lls of\u00f6r\u00e4nd<span class=\"__6 _485\"></span>rad un<span class=\"__6 _485\"></span>der e<span class=\"__6 _485\"></span>n pe<span class=\"__6 _485\"></span>riod p<span class=\"__6 _485\"></span>\u00e5 upp ti<span class=\"__6 _485\"></span>ll 12 m\u00e5na<span class=\"__6 _485\"></span>der o<span class=\"__6 _485\"></span>m det inte finn<span class=\"__6 _485\"></span>s anle<span class=\"__6 _485\"></span>dni<span class=\"__6 _485\"></span>ng till e<span class=\"__6 _485\"></span>n omv\u00e4rd<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>g p\u00e5 gr<span class=\"__6 _485\"></span>und av v\u00e4s<span class=\"__6 _485\"></span>entlig<span class=\"__6 _485\"></span>a f\u00f6r\u00e4n<span class=\"__6 _485\"></span>drin<span class=\"__6 _485\"></span>gar i externa m<span class=\"__6 _485\"></span>ark<span class=\"__6 _485\"></span>nad<span class=\"__6 _485\"></span>sfak<span class=\"__6 _485\"></span>torer ell<span class=\"__6 _485\"></span>er f\u00f6retag<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>pe<span class=\"__6 _485\"></span>cifi<span class=\"__6 _485\"></span>ka fak<span class=\"__6 _485\"></span>torer<span class=\"__6 _484\"></span>. N\u00e4r de<span class=\"__6 _485\"></span>n sen<span class=\"__6 _485\"></span>aste trans<span class=\"__6 _485\"></span>akti<span class=\"__6 _485\"></span>one<span class=\"__6 _485\"></span>n i ett inn<span class=\"__6 _485\"></span>ehav \u00f6ve<span class=\"__6 _485\"></span>rstig<span class=\"__6 _485\"></span>er 12 m\u00e5<span class=\"__6 _485\"></span>nade<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>, elle<span class=\"__6 _485\"></span>r n\u00e4r det finn<span class=\"__6 _485\"></span>s anle<span class=\"__6 _485\"></span>dnin<span class=\"__6 _485\"></span>g till e<span class=\"__6 _485\"></span>n omv\u00e4rd<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>g p\u00e5 gru<span class=\"__6 _485\"></span>nd av v\u00e4s<span class=\"__6 _485\"></span>entlig<span class=\"__6 _485\"></span>a f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar i externa m<span class=\"__6 _485\"></span>ark<span class=\"__6 _485\"></span>nad<span class=\"__6 _485\"></span>sfak<span class=\"__6 _485\"></span>torer ell<span class=\"__6 _485\"></span>er f\u00f6retag<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>pe<span class=\"__6 _485\"></span>cifi<span class=\"__6 _485\"></span>ka fak<span class=\"__6 _485\"></span>torer<span class=\"__6 _484\"></span>, v\u00e4rdera<span class=\"__6 _485\"></span>s den finansiella tillg\u00e5ngen gen<span class=\"__6 _485\"></span>om antingen:<span class=\"__6 _14a\"> </span>Att till\u00e4mpa r<span class=\"__6 _484\"></span>elevanta<span class=\"__6 _484\"></span> v\u00e4rderingsmultiplar fr\u00e5n liknande f\u00f6re<span class=\"__6 _484\"></span>tag p\u00e5  <span class=\"__6 _486\"></span>innehav<span class=\"__6 _484\"></span>et<span class=\"__6 _484\"></span>s n<span class=\"__6 _484\"></span>yck<span class=\"__6 _484\"></span>eltal, l<span class=\"__6 _484\"></span>iknande t<span class=\"__6 _484\"></span>ransakti<span class=\"__6 _484\"></span>oner i br<span class=\"__6 _484\"></span>anschen eller<span class=\"__6 _484\"></span> den dis<span class=\"ls2_6 ws2_6\"> </span>kon<span class=\"__6 _484\"></span>t<span class=\"__6 _484\"></span>erade k<span class=\"__6 _484\"></span>assafl\u00f6desmet<span class=\"__6 _484\"></span>oden (DCF) d\u00e4r de<span class=\"__6 _484\"></span>t finns<span class=\"__6 _484\"></span> betyda<span class=\"__6 _484\"></span>nde f<span class=\"__6 _484\"></span>\u00f6re<span class=\"ls2_6 ws2_6\"> </span>tags<span class=\"__6 _485\"></span>sp<span class=\"__6 _485\"></span>ec<span class=\"__6 _485\"></span>ifik<span class=\"__6 _485\"></span>a data f\u00f6r att g<span class=\"__6 _485\"></span>\u00f6ra en s<span class=\"__6 _485\"></span>\u00e5dan b<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>\u00f6mn<span class=\"__6 _485\"></span>ing<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>I vis<span class=\"__6 _485\"></span>sa inve<span class=\"__6 _485\"></span>steri<span class=\"__6 _485\"></span>ngar s<span class=\"__6 _485\"></span>om b<span class=\"__6 _485\"></span>efinn<span class=\"__6 _485\"></span>er si<span class=\"__6 _485\"></span>g i ett tidi<span class=\"__6 _485\"></span>gt sked<span class=\"__6 _485\"></span>e, d\u00e4r d<span class=\"__6 _485\"></span>et inte finns n\u00e5gra betydande int\u00e4kt<span class=\"__6 _484\"></span>er eller tillr\u00e4ckliga finansiella data att basera  <span class=\"__6 _486\"></span>v\u00e4rderingen p\u00e5, fastst\u00e4lls verkligt v\u00e4rde i<span class=\"__6 _484\"></span> st\u00e4llet ut<span class=\"__6 _484\"></span>ifr\u00e5n en bed\u00f6mning av senaste<span class=\"__6 _484\"></span> transaktionsv\u00e4rdet samt en<span class=\"__6 _484\"></span> milstolpsmetod d\u00e4r utvecklingen i bol<span class=\"__6 _485\"></span>aget ut<span class=\"__6 _485\"></span>v\u00e4rd<span class=\"__6 _485\"></span>eras m<span class=\"__6 _485\"></span>ot bud<span class=\"__6 _485\"></span>get ell<span class=\"__6 _485\"></span>er lik<span class=\"__6 _485\"></span>nan<span class=\"__6 _485\"></span>de b<span class=\"__6 _485\"></span>olag<span class=\"__6 _485\"></span>, i ett l<span class=\"__6 _485\"></span>ikn<span class=\"__6 _485\"></span>ande sked<span class=\"__6 _485\"></span>e, me<span class=\"__6 _485\"></span>d en li<span class=\"__6 _485\"></span>knan<span class=\"__6 _485\"></span>de ri<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>profil o<span class=\"__6 _485\"></span>ch tran<span class=\"__6 _485\"></span>sak<span class=\"__6 _485\"></span>tion<span class=\"__6 _485\"></span>er i s\u00e5<span class=\"__6 _485\"></span>dana f\u00f6<span class=\"__6 _485\"></span>retag<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>Finansiella skulder<span class=\"__6 _484\"></span> v\u00e4rder<span class=\"__6 _484\"></span>ade till<span class=\"__6 _484\"></span> verklig<span class=\"__6 _484\"></span>t v\u00e4r<span class=\"__6 _484\"></span>de via r<span class=\"__6 _484\"></span>esulta<span class=\"__6 _484\"></span>te<span class=\"__6 _484\"></span>t<span class=\"__6 _14a\"> </span>Skul<span class=\"__6 _485\"></span>der i<span class=\"__6 _485\"></span>ng\u00e5r i d<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>a katego<span class=\"__6 _485\"></span>ri om d<span class=\"__6 _485\"></span>e inte \u00e4r v\u00e4rder<span class=\"__6 _485\"></span>ade til<span class=\"__6 _485\"></span>l upp<span class=\"__6 _485\"></span>lup<span class=\"__6 _485\"></span>et anskaffningsv\u00e4rde eller verk<span class=\"__6 _485\"></span>ligt v\u00e4r<span class=\"__6 _484\"></span>de via \u00f6vrigt to<span class=\"__6 _484\"></span>talresulta<span class=\"__6 _484\"></span>t. Dess<span class=\"__6 _485\"></span>a finansiella skulde<span class=\"__6 _485\"></span>r v\u00e4rderas i<span class=\"__6 _484\"></span>nitialt och l\u00f6pande till verkligt v\u00e4r<span class=\"__6 _484\"></span>de via res<span class=\"__6 _485\"></span>ultat<span class=\"__6 _485\"></span>r\u00e4k<span class=\"__6 _485\"></span>nin<span class=\"__6 _485\"></span>ge<span class=\"__6 _485\"></span>n<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "De p<span class=\"__4 _299\"></span>o\u00e4ng s<span class=\"__4 _299\"></span>om m<span class=\"__4 _299\"></span>edl<span class=\"__4 _299\"></span>em<span class=\"__4 _299\"></span>mar i H&amp;<span class=\"__4 _299\"></span>M<span class=\"__4 _299\"></span>:s lo<span class=\"__4 _299\"></span>jalitetsp<span class=\"__4 _299\"></span>rog<span class=\"__4 _299\"></span>ram kan tj\u00e4<span class=\"__4 _299\"></span>na in o<span class=\"__4 _299\"></span>ch i framtid<span class=\"__4 _299\"></span>en anv\u00e4<span class=\"__4 _299\"></span>nda i for<span class=\"__4 _299\"></span>m av rabat<span class=\"__4 _299\"></span>ter motsv<span class=\"__4 _299\"></span>arar e<span class=\"__4 _299\"></span>n r\u00e4ttigh<span class=\"__4 _299\"></span>et so<span class=\"__4 _299\"></span>m de inte skull<span class=\"__4 _299\"></span>e ha utan at<span class=\"__4 _299\"></span>t ing<span class=\"__4 _299\"></span>\u00e5 detta av<span class=\"__4 _299\"></span>ta<span class=\"__4 _299\"></span>l. I<span class=\"__4 _299\"></span>ntj\u00e4nad<span class=\"__4 _299\"></span>e po<span class=\"__4 _299\"></span>\u00e4ng s<span class=\"__4 _299\"></span>om ej ny<span class=\"__4 _299\"></span>ttj<span class=\"__4 _299\"></span>ats bok<span class=\"__4 _299\"></span>f\u00f6r<span class=\"__4 _299\"></span>s so<span class=\"__4 _299\"></span>m en kor<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>fristi<span class=\"__4 _299\"></span>g skul<span class=\"__4 _299\"></span>d sa<span class=\"__4 _299\"></span>mt en redu<span class=\"__4 _299\"></span>ce<span class=\"__4 _299\"></span>rad int\u00e4<span class=\"__4 _299\"></span>kt f\u00f6r at<span class=\"__4 _299\"></span>t  <span class=\"__4 _301\"></span>motsva<span class=\"__4 _299\"></span>ra de<span class=\"__4 _299\"></span>n framtida i<span class=\"__4 _299\"></span>nt\u00e4kt<span class=\"__4 _299\"></span>sred<span class=\"__4 _299\"></span>ukti<span class=\"__4 _299\"></span>on s<span class=\"__4 _299\"></span>om up<span class=\"__4 _299\"></span>pst\u00e5<span class=\"__4 _299\"></span>r vid ny<span class=\"__4 _299\"></span>t<span class=\"__4 _299\"></span>tjand<span class=\"__4 _299\"></span>e av rabat<span class=\"__4 _299\"></span>ter f\u00f6r de ut<span class=\"__4 _299\"></span>f\u00e4rda<span class=\"__4 _299\"></span>de p<span class=\"__4 _299\"></span>o\u00e4ng<span class=\"__4 _299\"></span>en<span class=\"__4 _299\"></span>. En int\u00e4k<span class=\"__4 _299\"></span>t red<span class=\"__4 _299\"></span>ovis<span class=\"__4 _299\"></span>as n\u00e4r p<span class=\"__4 _299\"></span>o\u00e4n<span class=\"__4 _299\"></span>ge<span class=\"__4 _299\"></span>n nyt<span class=\"__4 _299\"></span>tjas el<span class=\"__4 _299\"></span>ler f\u00f6<span class=\"__4 _299\"></span>r<span class=\"__4 _299\"></span>falle<span class=\"__4 _299\"></span>r<span class=\"__4 _370\"></span>, v<span class=\"__4 _299\"></span>ilket sker h<span class=\"__4 _299\"></span>\u00f6g<span class=\"__4 _299\"></span>st tolv m<span class=\"__4 _299\"></span>\u00e5nad<span class=\"__4 _299\"></span>er ef<span class=\"__4 _299\"></span>ter intj\u00e4n<span class=\"__4 _299\"></span>and<span class=\"__4 _299\"></span>et. Konc<span class=\"__4 _299\"></span>er<span class=\"__4 _299\"></span>nen ti<span class=\"__4 _299\"></span>ll\u00e4m<span class=\"__4 _299\"></span>par d<span class=\"__4 _299\"></span>en pra<span class=\"__4 _299\"></span>ktis<span class=\"__4 _299\"></span>ka l<span class=\"__4 _299\"></span>\u00f6s<span class=\"__4 _299\"></span>ning<span class=\"__4 _299\"></span>en att i<span class=\"__4 _299\"></span>nte l\u00e4mna info<span class=\"__4 _299\"></span>rmatio<span class=\"__4 _299\"></span>n om ou<span class=\"__4 _299\"></span>ppf<span class=\"__4 _299\"></span>yll<span class=\"__4 _299\"></span>da p<span class=\"__4 _299\"></span>restatio<span class=\"__4 _299\"></span>ns\u00e5ta<span class=\"__4 _299\"></span>gand<span class=\"__4 _299\"></span>en d<span class=\"__4 _299\"></span>\u00e5 des<span class=\"__4 _299\"></span>sa a<span class=\"__4 _299\"></span>llts<span class=\"__4 _299\"></span>\u00e5 \u00e4r en d<span class=\"__4 _299\"></span>el av av<span class=\"__4 _299\"></span>tal som h<span class=\"__4 _299\"></span>ar en u<span class=\"__4 _299\"></span>rsp<span class=\"__4 _299\"></span>run<span class=\"__4 _299\"></span>gli<span class=\"__4 _299\"></span>g f\u00f6r<span class=\"__4 _299\"></span>v\u00e4nta<span class=\"__4 _299\"></span>d l\u00f6ptid p<span class=\"__4 _299\"></span>\u00e5 h\u00f6<span class=\"__4 _299\"></span>gst et<span class=\"__4 _299\"></span>t \u00e5r<span class=\"__4 _370\"></span>. S<span class=\"__4 _299\"></span>kul<span class=\"__4 _299\"></span>den \u00e4<span class=\"__4 _299\"></span>r baserad p\u00e5 verkligt v\u00e4rde ber\u00e4knat per utest\u00e5ende po\u00e4ng<span class=\"__4 _300\"> </span>.<span class=\"__4 _300\"> </span>MS<span class=\"__4 _299\"></span>EK<span class=\"__4 _370\"></span><span class=\"ls1_4 ws1_4\"> </span>30 NOVEM<span class=\"__4 _299\"></span>B<span class=\"__4 _299\"></span>ER<span class=\"__4 _371\"> </span><span class=\"ls19_4 ws14_4\">2023<span class=\"__4 _d_3\"> </span></span><span class=\"ws15_4\">2022<span class=\"__4 _300\"> </span></span>Avtalsskulde<span class=\"__4 _298\"></span>r<span class=\"__4 _372\"> </span><span class=\"ls1_4 ws1_4\">1 031<span class=\"__4 _373\"> </span><span class=\"ls2c_4 ws2a_4\">1 110<span class=\"__4 _300\"> </span></span></span>He<span class=\"__4 _299\"></span>la d<span class=\"__4 _299\"></span>en in<span class=\"__4 _299\"></span>g\u00e5e<span class=\"__4 _299\"></span>nd<span class=\"__4 _299\"></span>e ba<span class=\"__4 _299\"></span>lan<span class=\"__4 _299\"></span>se<span class=\"__4 _299\"></span>n har re<span class=\"__4 _299\"></span>do<span class=\"__4 _299\"></span>vi<span class=\"__4 _299\"></span>sats s<span class=\"__4 _299\"></span>om i<span class=\"__4 _299\"></span>nt\u00e4k<span class=\"__4 _299\"></span>t un<span class=\"__4 _299\"></span>de<span class=\"__4 _299\"></span>r \u00e5ret<span class=\"__4 _300\"> </span>KONCER<span class=\"__6 _485\"></span>N<span class=\"__6 _485\"></span>EN<span class=\"__6 _1b_5\"> </span><span class=\"ls9_6 ws8_6\">MODERBOLAGET<span class=\"__6 _14a\"> </span></span>2023<span class=\"__6 _1c_6\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _485\"></span>0<span class=\"__6 _490\"></span>2<span class=\"__6 _490\"></span>2 <span class=\"__6 _1d_5\"> </span></span>2023<span class=\"__6 _487\"></span> <span class=\"__6 _1e_6\"> </span>2022<span class=\"__6 _14a\"> </span>Nuv\u00e4rdet av f<span class=\"__6 _484\"></span>\u00f6rm\u00e5nsbest\u00e4m<span class=\"__6 _485\"></span>da f\u00f6rpliktelser<span class=\"__6 _1f_5\"> </span><span class=\"ls2_6 ws2_6\">1 912<span class=\"__6 _504\"> </span>1 736<span class=\"__6 _505\"> </span><span class=\"ls10_6 wsf_6\">126<span class=\"__6 _506\"> </span><span class=\"ls1c_6 ws17_6\">119<span class=\"__6 _14a\"> </span></span></span></span>F\u00f6r<span class=\"__6 _485\"></span>valtningstillg\u00e5ngarnas verkliga v\u00e4rde<span class=\"__6 _507\"> </span><span class=\"ls6_6 ws5_6\">-1<span class=\"__6 _484\"></span> 533<span class=\"__6 _508\"> </span><span class=\"ls1d_6 ws18_6\">-1 4<span class=\"__6 _485\"></span>0<span class=\"__6 _485\"></span>3<span class=\"__6 _509\"> </span><span class=\"ls13_6 ws12_6\">-3<span class=\"__6 _510\"> </span>-3<span class=\"__6 _14a\"> </span></span></span></span>Redovisad a<span class=\"__6 _484\"></span>vs\u00e4ttning i b<span class=\"__6 _484\"></span>alansr\u00e4kningen <span class=\"ls2_6 ws2_6\"> </span>f\u00f6r<span class=\"__6 _484\"></span> pensionsf\u00f6rpl<span class=\"__6 _484\"></span>iktelser<span class=\"__6 _484\"></span> <span class=\"__6 _511\"> </span><span class=\"ls1f_6 ws1a_6\">379<span class=\"__6 _512\"> </span><span class=\"ls6_6 ws5_6\">333 <span class=\"__6 _513\"> </span><span class=\"ls13_6 ws12_6\">123<span class=\"__6 _2a_6\"> </span><span class=\"ls2_6 ws2_6\">116 </span></span></span></span>Ing\u00e5ende balans 1 december<span class=\"__6 _2b_6\"> </span><span class=\"ls2_6 ws2_6\">1 736<span class=\"__6 _1c_6\"> </span>1 7<span class=\"__6 _485\"></span>94 <span class=\"__6 _2c_5\"> </span><span class=\"ls1c_6 ws17_6\">119<span class=\"__6 _2d_6\"> </span></span>154 </span>Redovisad<span class=\"__6 _484\"></span> pensionsk<span class=\"__6 _484\"></span>ostnad,<span class=\"__6 _484\"></span> nett<span class=\"__6 _484\"></span>o<span class=\"__6 _2e_5\"> </span><span class=\"ls13_6 ws12_6\">293<span class=\"__6 _2f_5\"> </span><span class=\"ls2_6 ws2_6\">4<span class=\"__6 _514\"> </span><span class=\"ls1c_6 ws17_6\">19<span class=\"__6 _515\"> </span><span class=\"ls1d_6 ws18_6\">-19<span class=\"__6 _14a\"> </span></span></span></span></span>Utb<span class=\"__6 _485\"></span>etalda e<span class=\"__6 _485\"></span>rs\u00e4t<span class=\"__6 _485\"></span>tning<span class=\"__6 _485\"></span>ar<span class=\"__6 _516\"> </span><span class=\"ls1d_6 ws18_6\">-16<span class=\"__6 _515\"> </span>-1<span class=\"__6 _485\"></span>8<span class=\"__6 _517\"> </span>-12<span class=\"__6 _506\"> </span>-1<span class=\"__6 _485\"></span>0<span class=\"__6 _485\"></span> </span>Erlag<span class=\"__6 _485\"></span>da avgif<span class=\"__6 _485\"></span>ter fr\u00e5n a<span class=\"__6 _485\"></span>rbets<span class=\"__6 _485\"></span>gi<span class=\"__6 _485\"></span>vare<span class=\"__6 _518\"> </span><span class=\"ls1d_6 ws18_6\">41<span class=\"__6 _510\"> </span><span class=\"lsf_6 wse_6\">31<span class=\"__6 _519\"> </span></span></span>\u2013<span class=\"__6 _2f_5\"> </span>\u2013<span class=\"__6 _14a\"> </span>\u00c5t<span class=\"__6 _484\"></span>erbetalning fr\u00e5n t<span class=\"__6 _484\"></span>illg\u00e5ngar<span class=\"__6 _520\"> </span><span class=\"ls1d_6 ws18_6\">-142<span class=\"__6 _506\"> </span><span class=\"ls20_6 ws1b_6\">-7<span class=\"__6 _490\"></span>5<span class=\"__6 _485\"></span> <span class=\"__6 _521\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _510\"> </span>-6 </span></span></span>Redovisat belopp<span class=\"__6 _484\"></span> f\u00f6r f<span class=\"__6 _484\"></span>\u00f6rm\u00e5nsbest\u00e4mda <span class=\"ls2_6 ws2_6\"> </span>f\u00f6rpl<span class=\"__6 _484\"></span>iktelser<span class=\"__6 _487\"></span>, 30 no<span class=\"__6 _484\"></span>vember<span class=\"__6 _484\"></span> <span class=\"__6 _2b_6\"> </span><span class=\"ls2_6 ws2_6\">1 9<span class=\"__6 _485\"></span>12<span class=\"__6 _1e_6\"> </span>1 736 <span class=\"__6 _513\"> </span><span class=\"ls14_6 ws13_6\">1<span class=\"__6 _485\"></span>26<span class=\"__6 _2a_6\"> </span></span>119 </span>Ing\u00e5ende balans 1 december<span class=\"__6 _522\"> </span><span class=\"ls1d_6 ws18_6\">-1 4<span class=\"__6 _485\"></span>0<span class=\"__6 _485\"></span>3<span class=\"__6 _523\"> </span><span class=\"ls6_6 ws5_6\">-1<span class=\"__6 _484\"></span> 366<span class=\"__6 _514\"> </span><span class=\"ls13_6 ws12_6\">-3<span class=\"__6 _506\"> </span><span class=\"ls1d_6 ws18_6\">-1<span class=\"__6 _485\"></span>0<span class=\"__6 _14a\"> </span></span></span></span></span>Redovisad<span class=\"__6 _484\"></span> pensionsin<span class=\"__6 _484\"></span>t\u00e4kt, ne<span class=\"__6 _484\"></span>tt<span class=\"__6 _484\"></span>o<span class=\"__6 _3a_5\"> </span><span class=\"ls1d_6 ws18_6\">-175<span class=\"__6 _3b_5\"> </span><span class=\"ls2_6 ws2_6\">-37<span class=\"__6 _3c_6\"> </span>0<span class=\"__6 _3d_5\"> </span>1<span class=\"__6 _14a\"> </span></span></span>Erlag<span class=\"__6 _485\"></span>da avgif<span class=\"__6 _485\"></span>ter fr\u00e5n a<span class=\"__6 _485\"></span>rbets<span class=\"__6 _485\"></span>gi<span class=\"__6 _485\"></span>vare<span class=\"__6 _3e_6\"> </span><span class=\"lsc_6 wsb_6\">-57<span class=\"__6 _2a_6\"> </span><span class=\"ls21_6 ws1c_6\">-44<span class=\"__6 _519\"> </span></span></span>\u2013<span class=\"__6 _3f_5\"> </span>\u2013<span class=\"__6 _14a\"> </span>Avgifte<span class=\"__6 _485\"></span>r fr\u00e5n de<span class=\"__6 _485\"></span>ltagare i p<span class=\"__6 _485\"></span>lan<span class=\"__6 _485\"></span>en<span class=\"__6 _524\"> </span><span class=\"ls1d_6 ws18_6\">-<span class=\"__6 _485\"></span>41<span class=\"__6 _515\"> </span><span class=\"lsf_6 wse_6\">-31<span class=\"__6 _519\"> </span></span></span>\u2013<span class=\"__6 _3f_5\"> </span>\u2013<span class=\"__6 _14a\"> </span>\u00c5t<span class=\"__6 _484\"></span>erbetalning fr\u00e5n t<span class=\"__6 _484\"></span>illg\u00e5ngar<span class=\"__6 _525\"> </span><span class=\"ls22_6 ws1d_6\">143<span class=\"__6 _526\"> </span><span class=\"ls4_6 ws1e_6\">75<span class=\"__6 _527\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _528\"> </span>6<span class=\"__6 _14a\"> </span></span></span></span>Redovisat belopp<span class=\"__6 _484\"></span> f\u00f6r v<span class=\"__6 _484\"></span>erkligt v<span class=\"__6 _484\"></span>\u00e4rde<span class=\"__6 _484\"></span> av <span class=\"ls2_6 ws2_6\"> </span>f\u00f6rvaltningstil<span class=\"__6 _484\"></span>lg\u00e5ngar<span class=\"__6 _487\"></span>, 30 november<span class=\"__6 _529\"> </span><span class=\"lsb_6 wsa_6\">-1 53<span class=\"__6 _485\"></span>3<span class=\"__6 _530\"> </span>-1 4<span class=\"__6 _485\"></span>03<span class=\"__6 _509\"> </span><span class=\"ls13_6 ws12_6\">-3<span class=\"__6 _531\"> </span>-3<span class=\"__6 _14a\"> </span></span></span>FINANSIELLA<span class=\"__6 _487\"></span> TILL<span class=\"__6 _484\"></span>G\u00c5NGAR<span class=\"__6 _487\"></span> V<span class=\"__6 _487\"></span>\u00c4RDERADE TILL<span class=\"__6 _501\"></span> VERKLIG<span class=\"__6 _487\"></span>T V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _484\"></span> VIA \u00d6<span class=\"__6 _484\"></span>VRIG<span class=\"__6 _484\"></span>T<span class=\"__6 _501\"></span> T<span class=\"__6 _485\"></span>O<span class=\"__6 _485\"></span>TA<span class=\"__6 _490\"></span>L<span class=\"__6 _490\"></span>R<span class=\"__6 _490\"></span>E<span class=\"__6 _485\"></span>S<span class=\"__6 _490\"></span>U<span class=\"__6 _490\"></span>LTAT<span class=\"__6 _14a\"> </span>FINANSIELLA<span class=\"__6 _487\"></span> <span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\"> </span>TILL<span class=\"__6 _484\"></span>G\u00c5NGAR<span class=\"__6 _487\"></span> V<span class=\"__6 _487\"></span>\u00c4RDERADE TILL<span class=\"__6 _501\"></span> <span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\"> </span>UPPLUPET<span class=\"__6 _484\"></span> ANSK<span class=\"__6 _485\"></span>AFFNINGS<span class=\"__6 _484\"></span>V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _14a\"> </span>FINANSIELLA SKULDER<span class=\"__6 _487\"></span> V<span class=\"__6 _487\"></span>\u00c4RDERADE TILL<span class=\"__6 _501\"></span> <span class=\"__6 _490\"></span><span class=\"ls2_6 ws2_6\"> </span>UPPLUPET<span class=\"__6 _484\"></span> ANSK<span class=\"__6 _485\"></span>AFFNINGS<span class=\"__6 _484\"></span>V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _14a\"> </span>S\u00c4KRINGS-<span class=\"__6 _487\"></span><span class=\"ls2_6 ws2_6\"> </span>INST<span class=\"__6 _484\"></span>RUME<span class=\"__6 _484\"></span>NT<span class=\"__6 _14a\"> </span>S<span class=\"__6 _490\"></span>U<span class=\"__6 _490\"></span>M<span class=\"__6 _485\"></span>M<span class=\"__6 _490\"></span>A <span class=\"__6 _490\"></span> R<span class=\"__6 _490\"></span>E<span class=\"__6 _485\"></span>D<span class=\"__6 _490\"></span>O<span class=\"__6 _485\"></span>V<span class=\"__6 _490\"></span>I<span class=\"__6 _490\"></span>S<span class=\"__6 _490\"></span>AT V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _491\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _485\"></span>0<span class=\"__6 _490\"></span>2<span class=\"__6 _490\"></span>2 <span class=\"__6 _489\"> </span></span>2023<span class=\"__6 _557\"> </span>2022<span class=\"__6 _557\"> </span>2023<span class=\"__6 _487\"></span> <span class=\"__6 _558\"> </span>2022<span class=\"__6 _559\"> </span>2023<span class=\"__6 _559\"> </span>2022<span class=\"__6 _559\"> </span>2023<span class=\"__6 _559\"> </span>2022<span class=\"__6 _14a\"> </span>Andra l\u00e5ngfristiga<span class=\"__6 _484\"></span> fordri<span class=\"__6 _484\"></span>ngar<span class=\"__6 _512\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _558\"> </span>1 20<span class=\"__6 _485\"></span>4<span class=\"__6 _561\"> </span><span class=\"lsc_6 wsb_6\">939<span class=\"__6 _5c_5\"> </span></span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _563\"> </span>1 20<span class=\"__6 _485\"></span>4<span class=\"__6 _7a_3\"> </span>939 </span>Kundfordr<span class=\"__6 _484\"></span>ingar<span class=\"__6 _7b_4\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _489\"> </span>3 30<span class=\"__6 _485\"></span>1<span class=\"__6 _558\"> </span>3 014<span class=\"__6 _5c_5\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _499\"> </span>3 3<span class=\"__6 _485\"></span>01<span class=\"__6 _563\"> </span>3 014<span class=\"__6 _14a\"> </span></span>V<span class=\"__6 _484\"></span>alutaterm<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>kontrakt m<span class=\"__6 _485\"></span>ed s\u00e4krin<span class=\"__6 _484\"></span>gsredo<span class=\"__6 _484\"></span>visni<span class=\"__6 _484\"></span>ng<span class=\"__6 _7c_4\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _530\"> </span>\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _7e_3\"> </span>1 089<span class=\"__6 _557\"> </span><span class=\"ls2f_6 ws2d_6\">681<span class=\"__6 _499\"> </span></span>1 089<span class=\"__6 _557\"> </span><span class=\"ls2f_6 ws2d_6\">681<span class=\"__6 _14a\"> </span></span></span>R\u00e4nteswa<span class=\"__6 _485\"></span>p \u2013 s\u00e4k<span class=\"__6 _485\"></span>ring av ve<span class=\"__6 _485\"></span>rk<span class=\"__6 _485\"></span>ligt v\u00e4rde v<span class=\"__6 _485\"></span>ia resu<span class=\"__6 _485\"></span>ltatr\u00e4kn<span class=\"__6 _485\"></span>ing<span class=\"__6 _513\"> </span>\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _530\"> </span>\u2013<span class=\"__6 _7f_3\"> </span><span class=\"ls1a_6 ws3a_6\">232<span class=\"__6 _562\"> </span></span>\u2013<span class=\"__6 _489\"> </span><span class=\"ls1a_6 ws3a_6\">232<span class=\"__6 _562\"> </span></span>\u2013<span class=\"__6 _14a\"> </span>\u00d6vriga aktier oc<span class=\"__6 _485\"></span>h andelar<span class=\"__6 _564\"> </span><span class=\"ls6_6 ws5_6\">2 363<span class=\"__6 _496\"> </span><span class=\"ls2_6 ws2_6\">2 654<span class=\"__6 _530\"> </span>\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _5c_5\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _565\"> </span></span>2 363<span class=\"__6 _565\"> </span><span class=\"ls2_6 ws2_6\">2 654<span class=\"__6 _14a\"> </span></span></span>Likv<span class=\"__6 _485\"></span>ida medel<span class=\"__6 _566\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _560\"> </span>\u2013<span class=\"__6 _499\"> </span><span class=\"lsc_6 wsb_6\">26 398<span class=\"__6 _567\"> </span><span class=\"ls1b_6 ws23_6\">21 7<span class=\"__6 _485\"></span>07<span class=\"__6 _5c_5\"> </span></span></span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _568\"> </span><span class=\"lsc_6 wsb_6\">26 398<span class=\"__6 _569\"> </span><span class=\"ls1b_6 ws23_6\">21 7<span class=\"__6 _485\"></span>07<span class=\"__6 _14a\"> </span></span></span></span>Su<span class=\"__6 _485\"></span>mma fi<span class=\"__6 _485\"></span>na<span class=\"__6 _485\"></span>ns<span class=\"__6 _485\"></span>iel<span class=\"__6 _485\"></span>la til<span class=\"__6 _485\"></span>lg<span class=\"__6 _485\"></span>\u00e5ng<span class=\"__6 _485\"></span>ar <span class=\"__6 _491\"> </span>2 3<span class=\"__6 _485\"></span>63<span class=\"__6 _570\"> </span>2 65<span class=\"__6 _485\"></span>4<span class=\"__6 _571\"> </span><span class=\"ls1f_6 ws1a_6\">30 903<span class=\"__6 _571\"> </span></span>2<span class=\"__6 _485\"></span>5 66<span class=\"__6 _485\"></span>0<span class=\"__6 _572\"> </span>1 321<span class=\"__6 _573\"> </span><span class=\"ls30_6 ws2e_6\">681<span class=\"__6 _8a_3\"> </span></span>34 5<span class=\"__6 _485\"></span>87<span class=\"__6 _8b_2\"> </span>28 9<span class=\"__6 _485\"></span>95<span class=\"__6 _14a\"> </span>Lever<span class=\"__6 _484\"></span>ant<span class=\"__6 _484\"></span>\u00f6rsskulder<span class=\"__6 _8c_3\"> </span><span class=\"ls2_6 ws2_6\">21 02<span class=\"__6 _485\"></span>7<span class=\"__6 _8d_3\"> </span>21 0<span class=\"__6 _485\"></span>90<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _8e_3\"> </span>21 02<span class=\"__6 _485\"></span>7<span class=\"__6 _8f_2\"> </span>21 0<span class=\"__6 _485\"></span>90<span class=\"__6 _14a\"> </span></span>Skul<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>r till k<span class=\"__6 _485\"></span>rediti<span class=\"__6 _485\"></span>nstitut<span class=\"__6 _574\"> </span><span class=\"ls2_6 ws2_6\">17 082<span class=\"__6 _575\"> </span>10 7<span class=\"__6 _485\"></span>7<span class=\"__6 _485\"></span>8<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _576\"> </span>17 082<span class=\"__6 _8e_3\"> </span>1<span class=\"__6 _485\"></span>0 7<span class=\"__6 _485\"></span>78<span class=\"__6 _14a\"> </span></span>\u00d6vriga l\u00e5ngfristiga skulder<span class=\"__6 _577\"> </span><span class=\"ls1a_6 ws3a_6\">132<span class=\"__6 _6f_3\"> </span><span class=\"ls5_6 ws4_6\">183<span class=\"__6 _578\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _557\"> </span></span></span>132<span class=\"__6 _557\"> </span><span class=\"ls5_6 ws4_6\">183<span class=\"__6 _14a\"> </span></span></span>V<span class=\"__6 _484\"></span>alutaterm<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>kontrakt m<span class=\"__6 _485\"></span>ed s\u00e4krin<span class=\"__6 _484\"></span>gsredo<span class=\"__6 _484\"></span>visni<span class=\"__6 _484\"></span>ng<span class=\"__6 _579\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _563\"> </span>1 205<span class=\"__6 _563\"> </span>1 365<span class=\"__6 _563\"> </span>1 205<span class=\"__6 _563\"> </span>1 365<span class=\"__6 _14a\"> </span></span>R\u00e4nteswa<span class=\"__6 _485\"></span>p \u2013 s\u00e4k<span class=\"__6 _485\"></span>ring av ve<span class=\"__6 _485\"></span>rk<span class=\"__6 _485\"></span>ligt v\u00e4rde v<span class=\"__6 _485\"></span>ia resu<span class=\"__6 _485\"></span>ltatr\u00e4kn<span class=\"__6 _485\"></span>ing<span class=\"__6 _580\"> </span>\u2013<span class=\"__6 _7d_3\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _562\"> </span>\u2013<span class=\"__6 _578\"> </span>\u2013<span class=\"__6 _14a\"> </span>Su<span class=\"__6 _485\"></span>mma fi<span class=\"__6 _485\"></span>na<span class=\"__6 _485\"></span>ns<span class=\"__6 _485\"></span>iel<span class=\"__6 _485\"></span>la s<span class=\"__6 _485\"></span>kul<span class=\"__6 _485\"></span>der <span class=\"__6 _524\"> </span><span class=\"ls2c_6 ws29_6\">3<span class=\"__6 _485\"></span>8 2<span class=\"__6 _485\"></span>41<span class=\"__6 _563\"> </span><span class=\"ls10_6 wsf_6\">32 0<span class=\"__6 _485\"></span>51<span class=\"__6 _581\"> </span></span></span>1 20<span class=\"__6 _485\"></span>5<span class=\"__6 _581\"> </span>1 36<span class=\"__6 _485\"></span>5<span class=\"__6 _8b_2\"> </span>39 44<span class=\"__6 _485\"></span>6<span class=\"__6 _8f_2\"> </span><span class=\"ls2c_6 ws29_6\">33 41<span class=\"__6 _485\"></span>6<span class=\"__6 _14a\"> </span></span>Finansiella tillg\u00e5ngar<span class=\"__6 _484\"></span> v\u00e4rderade<span class=\"__6 _484\"></span> till<span class=\"__6 _484\"></span> verkligt v<span class=\"__6 _484\"></span>\u00e4rde <span class=\"ls2_6 ws2_6\"> </span>via \u00f6vrig<span class=\"__6 _484\"></span>t to<span class=\"__6 _484\"></span>talresulta<span class=\"__6 _484\"></span>t Tillg\u00e5ngarna i denna kategori, \u00f6vriga aktier och andelar<span class=\"__6 _484\"></span>, omv\u00e4rderas p\u00e5 grun<span class=\"__6 _485\"></span>d av inn<span class=\"__6 _485\"></span>ehaven<span class=\"__6 _485\"></span>s strategis<span class=\"__6 _485\"></span>ka ar<span class=\"__6 _485\"></span>t i \u00f6v<span class=\"__6 _485\"></span>rigt totalres<span class=\"__6 _485\"></span>ultat samt i fi<span class=\"__6 _485\"></span>nan<span class=\"__6 _485\"></span> siella tillg\u00e5ngar i balansr\u00e4kningen<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>. V\u00e4r<span class=\"__6 _484\"></span>deringen av innehavet i R<span class=\"__6 _484\"></span>enewcell \u00e4r bas<span class=\"__6 _485\"></span>erad p<span class=\"__6 _485\"></span>\u00e5 akti<span class=\"__6 _485\"></span>ekur<span class=\"__6 _485\"></span>sen p<span class=\"__6 _485\"></span>er b<span class=\"__6 _485\"></span>oks<span class=\"__6 _485\"></span>lutsd<span class=\"__6 _485\"></span>atumet (n<span class=\"__6 _485\"></span>iv\u00e5 1) o<span class=\"__6 _485\"></span>ch ve<span class=\"__6 _485\"></span>rkl<span class=\"__6 _485\"></span>igt v\u00e4rde u<span class=\"__6 _485\"></span>ppg<span class=\"__6 _485\"></span>\u00e5r till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 3<span class=\"__6 _485\"></span>4 (242) p<span class=\"__6 _485\"></span>er 3<span class=\"__6 _485\"></span>0 nove<span class=\"__6 _485\"></span>mbe<span class=\"__6 _485\"></span>r 2023<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>V\u00e4rder<span class=\"__6 _485\"></span>ing<span class=\"__6 _485\"></span>en av restera<span class=\"__6 _485\"></span>nde \u00f6v<span class=\"__6 _485\"></span>riga a<span class=\"__6 _485\"></span>ktie<span class=\"__6 _485\"></span>r oc<span class=\"__6 _485\"></span>h ande<span class=\"__6 _485\"></span>lar b<span class=\"__6 _485\"></span>aser<span class=\"__6 _485\"></span>as i f\u00f6rs<span class=\"__6 _485\"></span>ta hand p\u00e5 priser fr\u00e5n tidigare<span class=\"__6 _484\"></span> transaktioner<span class=\"__6 _484\"></span>. Priset f<span class=\"__6 _484\"></span>r\u00e5n den senaste finan<span class=\"ls2_6 ws2_6\"> </span>sieringsrundan<span class=\"__6 _484\"></span> eller t<span class=\"__6 _484\"></span>ransakt<span class=\"__6 _484\"></span>ionen bed\u00f6ms r<span class=\"__6 _484\"></span>epresent<span class=\"__6 _484\"></span>era<span class=\"__6 _484\"></span> verklig<span class=\"__6 _484\"></span>t v\u00e4r<span class=\"__6 _484\"></span>de p\u00e5 invest<span class=\"__6 _484\"></span>eringarna d\u00e5 transaktioner har gjorts mellan obe<span class=\"__6 _485\"></span>roende parter<span class=\"__6 _484\"></span>. V\u00e4rderingen till verkligt v\u00e4r<span class=\"__6 _484\"></span>de baserad p\u00e5 tidigare t<span class=\"__6 _484\"></span>ransaktioner h\u00e5lls of\u00f6r\u00e4nd<span class=\"__6 _485\"></span>rad un<span class=\"__6 _485\"></span>der e<span class=\"__6 _485\"></span>n pe<span class=\"__6 _485\"></span>riod p<span class=\"__6 _485\"></span>\u00e5 upp ti<span class=\"__6 _485\"></span>ll 12 m\u00e5na<span class=\"__6 _485\"></span>der o<span class=\"__6 _485\"></span>m det inte finn<span class=\"__6 _485\"></span>s anle<span class=\"__6 _485\"></span>dni<span class=\"__6 _485\"></span>ng till e<span class=\"__6 _485\"></span>n omv\u00e4rd<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>g p\u00e5 gr<span class=\"__6 _485\"></span>und av v\u00e4s<span class=\"__6 _485\"></span>entlig<span class=\"__6 _485\"></span>a f\u00f6r\u00e4n<span class=\"__6 _485\"></span>drin<span class=\"__6 _485\"></span>gar i externa m<span class=\"__6 _485\"></span>ark<span class=\"__6 _485\"></span>nad<span class=\"__6 _485\"></span>sfak<span class=\"__6 _485\"></span>torer ell<span class=\"__6 _485\"></span>er f\u00f6retag<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>pe<span class=\"__6 _485\"></span>cifi<span class=\"__6 _485\"></span>ka fak<span class=\"__6 _485\"></span>torer<span class=\"__6 _484\"></span>. N\u00e4r de<span class=\"__6 _485\"></span>n sen<span class=\"__6 _485\"></span>aste trans<span class=\"__6 _485\"></span>akti<span class=\"__6 _485\"></span>one<span class=\"__6 _485\"></span>n i ett inn<span class=\"__6 _485\"></span>ehav \u00f6ve<span class=\"__6 _485\"></span>rstig<span class=\"__6 _485\"></span>er 12 m\u00e5<span class=\"__6 _485\"></span>nade<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>, elle<span class=\"__6 _485\"></span>r n\u00e4r det finn<span class=\"__6 _485\"></span>s anle<span class=\"__6 _485\"></span>dnin<span class=\"__6 _485\"></span>g till e<span class=\"__6 _485\"></span>n omv\u00e4rd<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>g p\u00e5 gru<span class=\"__6 _485\"></span>nd av v\u00e4s<span class=\"__6 _485\"></span>entlig<span class=\"__6 _485\"></span>a f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar i externa m<span class=\"__6 _485\"></span>ark<span class=\"__6 _485\"></span>nad<span class=\"__6 _485\"></span>sfak<span class=\"__6 _485\"></span>torer ell<span class=\"__6 _485\"></span>er f\u00f6retag<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>pe<span class=\"__6 _485\"></span>cifi<span class=\"__6 _485\"></span>ka fak<span class=\"__6 _485\"></span>torer<span class=\"__6 _484\"></span>, v\u00e4rdera<span class=\"__6 _485\"></span>s den finansiella tillg\u00e5ngen gen<span class=\"__6 _485\"></span>om antingen:<span class=\"__6 _14a\"> </span>Att till\u00e4mpa r<span class=\"__6 _484\"></span>elevanta<span class=\"__6 _484\"></span> v\u00e4rderingsmultiplar fr\u00e5n liknande f\u00f6re<span class=\"__6 _484\"></span>tag p\u00e5  <span class=\"__6 _486\"></span>innehav<span class=\"__6 _484\"></span>et<span class=\"__6 _484\"></span>s n<span class=\"__6 _484\"></span>yck<span class=\"__6 _484\"></span>eltal, l<span class=\"__6 _484\"></span>iknande t<span class=\"__6 _484\"></span>ransakti<span class=\"__6 _484\"></span>oner i br<span class=\"__6 _484\"></span>anschen eller<span class=\"__6 _484\"></span> den dis<span class=\"ls2_6 ws2_6\"> </span>kon<span class=\"__6 _484\"></span>t<span class=\"__6 _484\"></span>erade k<span class=\"__6 _484\"></span>assafl\u00f6desmet<span class=\"__6 _484\"></span>oden (DCF) d\u00e4r de<span class=\"__6 _484\"></span>t finns<span class=\"__6 _484\"></span> betyda<span class=\"__6 _484\"></span>nde f<span class=\"__6 _484\"></span>\u00f6re<span class=\"ls2_6 ws2_6\"> </span>tags<span class=\"__6 _485\"></span>sp<span class=\"__6 _485\"></span>ec<span class=\"__6 _485\"></span>ifik<span class=\"__6 _485\"></span>a data f\u00f6r att g<span class=\"__6 _485\"></span>\u00f6ra en s<span class=\"__6 _485\"></span>\u00e5dan b<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>\u00f6mn<span class=\"__6 _485\"></span>ing<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>I vis<span class=\"__6 _485\"></span>sa inve<span class=\"__6 _485\"></span>steri<span class=\"__6 _485\"></span>ngar s<span class=\"__6 _485\"></span>om b<span class=\"__6 _485\"></span>efinn<span class=\"__6 _485\"></span>er si<span class=\"__6 _485\"></span>g i ett tidi<span class=\"__6 _485\"></span>gt sked<span class=\"__6 _485\"></span>e, d\u00e4r d<span class=\"__6 _485\"></span>et inte finns n\u00e5gra betydande int\u00e4kt<span class=\"__6 _484\"></span>er eller tillr\u00e4ckliga finansiella data att basera  <span class=\"__6 _486\"></span>v\u00e4rderingen p\u00e5, fastst\u00e4lls verkligt v\u00e4rde i<span class=\"__6 _484\"></span> st\u00e4llet ut<span class=\"__6 _484\"></span>ifr\u00e5n en bed\u00f6mning av senaste<span class=\"__6 _484\"></span> transaktionsv\u00e4rdet samt en<span class=\"__6 _484\"></span> milstolpsmetod d\u00e4r utvecklingen i bol<span class=\"__6 _485\"></span>aget ut<span class=\"__6 _485\"></span>v\u00e4rd<span class=\"__6 _485\"></span>eras m<span class=\"__6 _485\"></span>ot bud<span class=\"__6 _485\"></span>get ell<span class=\"__6 _485\"></span>er lik<span class=\"__6 _485\"></span>nan<span class=\"__6 _485\"></span>de b<span class=\"__6 _485\"></span>olag<span class=\"__6 _485\"></span>, i ett l<span class=\"__6 _485\"></span>ikn<span class=\"__6 _485\"></span>ande sked<span class=\"__6 _485\"></span>e, me<span class=\"__6 _485\"></span>d en li<span class=\"__6 _485\"></span>knan<span class=\"__6 _485\"></span>de ri<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>profil o<span class=\"__6 _485\"></span>ch tran<span class=\"__6 _485\"></span>sak<span class=\"__6 _485\"></span>tion<span class=\"__6 _485\"></span>er i s\u00e5<span class=\"__6 _485\"></span>dana f\u00f6<span class=\"__6 _485\"></span>retag<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>F\u00f6ljande<span class=\"__6 _484\"></span> v\u00e4rderi<span class=\"__6 _484\"></span>ngst<span class=\"__6 _484\"></span>ekniker<span class=\"__6 _484\"></span> och betyd<span class=\"__6 _484\"></span>ande ick<span class=\"__6 _484\"></span>e observerbara<span class=\"__6 _484\"></span> indat<span class=\"__6 _484\"></span>a har anv\u00e4n<span class=\"__6 _484\"></span>ts f\u00f6r a<span class=\"__6 _484\"></span>tt fastst\u00e4lla v<span class=\"__6 _484\"></span>erkligt v\u00e4rde p\u00e5 invest<span class=\"__6 _484\"></span>eringar i niv\u00e5 3:<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _569\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _490\"></span>0<span class=\"__6 _485\"></span>2<span class=\"__6 _490\"></span>2 </span>V<span class=\"__6 _484\"></span>\u00c4RDERINGS<span class=\"ls2_6 ws2_6\">-<span class=\"__6 _14a\"> </span></span>TEK<span class=\"__6 _485\"></span>NI<span class=\"__6 _485\"></span>K<span class=\"__6 _583\"> </span><span class=\"ls36_6 ws34_6\">I<span class=\"__6 _485\"></span>N<span class=\"__6 _490\"></span>D<span class=\"__6 _485\"></span>ATA<span class=\"__6 _14a\"> </span></span>INT<span class=\"__6 _485\"></span>ER<span class=\"ls2_6 ws2_6\">-<span class=\"__6 _14a\"> </span></span>VA<span class=\"__6 _490\"></span>L<span class=\"__6 _490\"></span>L 2023<span class=\"__6 _14a\"> </span>INT<span class=\"__6 _485\"></span>ER<span class=\"ls2_6 ws2_6\">-<span class=\"__6 _14a\"> </span></span>VA<span class=\"__6 _490\"></span>L<span class=\"__6 _490\"></span>L 2022<span class=\"__6 _14a\"> </span>2 04<span class=\"__6 _485\"></span>3<span class=\"__6 _576\"> </span><span class=\"ls1d_6 ws18_6\">2 412<span class=\"__6 _14a\"> </span></span>Pris fr\u00e5n senaste<span class=\"__6 _484\"></span> finansierings<span class=\"__6 _485\"></span><span class=\"ls2_6 ws2_6\"> </span>runda<span class=\"__6 _5d_5\"> </span><span class=\"lse_6 wsd_6\">e.t<span class=\"__6 _485\"></span>.<span class=\"__6 _9b_2\"> </span>e.t<span class=\"__6 _485\"></span>.<span class=\"__6 _492\"> </span>e<span class=\"__6 _485\"></span>.t<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span></span>257<span class=\"__6 _9c_3\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _14a\"> </span></span>J\u00e4mf\u00f6rbara bolag<span class=\"__6 _14a\"> </span>Oms\u00e4ttnings multiplar<span class=\"__6 _9d_2\"> </span><span class=\"ls19_6 ws2c_6\">0,7-<span class=\"__6 _485\"></span>6,<span class=\"__6 _485\"></span>8<span class=\"__6 _8d_3\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _14a\"> </span></span></span>29<span class=\"__6 _6b_5\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _14a\"> </span></span>Di<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span>konte<span class=\"__6 _485\"></span>ra<span class=\"__6 _485\"></span>t <span class=\"ls2_6 ws2_6\"> </span>kassafl\u00f6de<span class=\"__6 _14a\"> </span>Marknad<span class=\"__6 _485\"></span>s<span class=\"ls2_6 ws2_6\"> </span>r\u00e4nta<span class=\"__6 _495\"> </span><span class=\"lse_6 wsd_6\">e<span class=\"__6 _485\"></span>.t<span class=\"__6 _485\"></span>.<span class=\"__6 _492\"> </span>e<span class=\"__6 _485\"></span>.t<span class=\"__6 _14a\"> </span></span><span class=\"lse_6 wsd_6\">.<span class=\"__6 _14a\"> </span></span>En f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring m<span class=\"__6 _485\"></span>ed 1<span class=\"__6 _485\"></span>0 proc<span class=\"__6 _485\"></span>ent av mu<span class=\"__6 _485\"></span>ltipla<span class=\"__6 _485\"></span>rna s<span class=\"__6 _485\"></span>kulle g<span class=\"__6 _485\"></span>e en p\u00e5ve<span class=\"__6 _485\"></span>rkan p<span class=\"__6 _485\"></span>\u00e5 invester<span class=\"__6 _485\"></span>inga<span class=\"__6 _485\"></span>rna o<span class=\"__6 _485\"></span>m MS<span class=\"__6 _485\"></span>EK 25<span class=\"__6 _485\"></span>,7 (0)<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Det verkliga v\u00e4rdet<span class=\"__6 _484\"></span> av rest<span class=\"__6 _484\"></span>erande aktier och andelar uppg\u00e5r till MS<span class=\"__6 _485\"></span>EK 2 329 (<span class=\"__6 _485\"></span>2 412) p<span class=\"__6 _485\"></span>er 3<span class=\"__6 _485\"></span>0 novem<span class=\"__6 _485\"></span>ber 2<span class=\"__6 _485\"></span>023 d\u00e4<span class=\"__6 _485\"></span>r de st\u00f6r<span class=\"__6 _485\"></span>sta inves<span class=\"__6 _485\"></span>tering<span class=\"__6 _485\"></span>arna utg\u00f6r<span class=\"__6 _485\"></span>s av She<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>tex MS<span class=\"__6 _485\"></span>EK 61<span class=\"__6 _484\"></span>9 (526), K<span class=\"__6 _485\"></span>lar<span class=\"__6 _485\"></span>na M<span class=\"__6 _485\"></span>SE<span class=\"__6 _485\"></span>K 54<span class=\"__6 _485\"></span>8 (4<span class=\"__6 _485\"></span>56)<span class=\"__6 _485\"></span>, oc<span class=\"__6 _485\"></span>h Infi<span class=\"__6 _485\"></span>nited Fib<span class=\"__6 _485\"></span>er C<span class=\"__6 _485\"></span>omp<span class=\"__6 _485\"></span>any M<span class=\"__6 _485\"></span>SEK 2<span class=\"__6 _485\"></span>01 (1<span class=\"__6 _485\"></span>0). F\u00d6R\u00c4NDRINGAR I<span class=\"__6 _484\"></span> F<span class=\"__6 _484\"></span>INANSIELLA<span class=\"__6 _487\"></span> TI<span class=\"__6 _485\"></span>LLG<span class=\"__6 _485\"></span>\u00c5<span class=\"__6 _485\"></span>NG<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>R BA<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>ER<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>DE P\u00c5 NI<span class=\"__6 _485\"></span>V\u00c5 3 IN<span class=\"__6 _485\"></span>DA<span class=\"__6 _487\"></span>T<span class=\"__6 _484\"></span>A<span class=\"__6 _495\"> </span><span class=\"lsa_6 ws9_6\">2023<span class=\"__6 _6b_5\"> </span><span class=\"ls8_6 ws7_6\">202<span class=\"__6 _485\"></span>2<span class=\"__6 _14a\"> </span></span></span>Ing\u00e5ende balans<span class=\"__6 _9e_2\"> </span><span class=\"ls1d_6 ws18_6\">2 412<span class=\"__6 _573\"> </span><span class=\"lsb_6 wsa_6\">3 62<span class=\"__6 _485\"></span>3<span class=\"__6 _14a\"> </span></span></span>Nya investeringar<span class=\"__6 _9f_2\"> </span><span class=\"ls1a_6 ws3a_6\">285<span class=\"__6 _a0_3\"> </span>816<span class=\"__6 _14a\"> </span></span>Avyt<span class=\"__6 _485\"></span>tringar<span class=\"__6 _a1_3\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _578\"> </span><span class=\"ls25_6 ws21_6\">-25<span class=\"__6 _14a\"> </span></span></span>Nedskrivning<span class=\"__6 _484\"></span>ar<span class=\"__6 _a2_3\"> </span><span class=\"ls1d_6 ws18_6\">-13<span class=\"__6 _485\"></span>7<span class=\"__6 _6d_4\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _14a\"> </span></span></span>Omklassificering<span class=\"__6 _14a\"> </span>1<span class=\"__6 _14a\"> </span>\u2013<span class=\"__6 _a3_3\"> </span><span class=\"ls1a_6 ws3a_6\">28<span class=\"__6 _14a\"> </span></span>Vin<span class=\"__6 _485\"></span>st ell<span class=\"__6 _485\"></span>er f\u00f6r<span class=\"__6 _485\"></span>lust re<span class=\"__6 _485\"></span>dovi<span class=\"__6 _485\"></span>sad i \u00f6v<span class=\"__6 _485\"></span>rigt totalresultat<span class=\"__6 _14a\"> </span>2<span class=\"__6 _14a\"> </span>-23<span class=\"__6 _485\"></span>1<span class=\"__6 _a_6\"> </span>-2<span class=\"__6 _485\"></span> 03<span class=\"__6 _485\"></span>0<span class=\"__6 _14a\"> </span>Utg\u00e5ende balans<span class=\"__6 _a4_2\"> </span><span class=\"ls2_6 ws2_6\">2 329<span class=\"__6 _9a_3\"> </span><span class=\"ls2c_6 ws29_6\">2 412<span class=\"__6 _14a\"> </span></span></span>1) <span class=\"__6 _a5_2\"> </span>Om<span class=\"__6 _485\"></span>kla<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>ifi<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gen a<span class=\"__6 _485\"></span>vse<span class=\"__6 _485\"></span>r inve<span class=\"__6 _485\"></span>ste<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gen i Wo<span class=\"__6 _485\"></span>rn Ag<span class=\"__6 _485\"></span>ain s<span class=\"__6 _485\"></span>om om<span class=\"__6 _485\"></span>kl<span class=\"__6 _485\"></span>as<span class=\"__6 _485\"></span>sats ti<span class=\"__6 _485\"></span>ll in<span class=\"__6 _485\"></span>neh<span class=\"__6 _485\"></span>av uta<span class=\"__6 _485\"></span>n best\u00e4mmande inflytande f\u00f6r 2022.<span class=\"__6 _14a\"> </span>2) <span class=\"__6 _a6_3\"> </span>Red<span class=\"__6 _485\"></span>ovi<span class=\"__6 _485\"></span>sa<span class=\"__6 _485\"></span>d effe<span class=\"__6 _485\"></span>kt i \u00f6v<span class=\"__6 _485\"></span>ri<span class=\"__6 _485\"></span>gt total<span class=\"__6 _485\"></span>res<span class=\"__6 _485\"></span>ultat f\u00f6<span class=\"__6 _485\"></span>r 20<span class=\"__6 _485\"></span>22 utg<span class=\"__6 _485\"></span>\u00f6r<span class=\"__6 _485\"></span>s fr\u00e4m<span class=\"__6 _485\"></span>st av f\u00f6<span class=\"__6 _485\"></span>rlu<span class=\"__6 _485\"></span>sten av<span class=\"__6 _485\"></span>se<span class=\"__6 _485\"></span>en<span class=\"__6 _485\"></span>de inn<span class=\"__6 _485\"></span>eha<span class=\"__6 _485\"></span>vet i K<span class=\"__6 _485\"></span>larn<span class=\"__6 _485\"></span>a om M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK -2 4<span class=\"__6 _485\"></span>82. V\u00e4<span class=\"__6 _485\"></span>rde<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gen b<span class=\"__6 _485\"></span>as<span class=\"__6 _485\"></span>eras p<span class=\"__6 _485\"></span>\u00e5 ett i<span class=\"__6 _485\"></span>ndi<span class=\"__6 _485\"></span>kerat e<span class=\"__6 _485\"></span>mis<span class=\"__6 _485\"></span>si<span class=\"__6 _485\"></span>on<span class=\"__6 _485\"></span>spr<span class=\"__6 _485\"></span>is fr\u00e5n e<span class=\"__6 _485\"></span>n tra<span class=\"__6 _485\"></span>nsa<span class=\"__6 _485\"></span>kti<span class=\"__6 _485\"></span>on i ju<span class=\"__6 _485\"></span>li 20<span class=\"__6 _485\"></span>22<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Finansiella skulder<span class=\"__6 _484\"></span> v\u00e4rder<span class=\"__6 _484\"></span>ade till<span class=\"__6 _484\"></span> verklig<span class=\"__6 _484\"></span>t v\u00e4r<span class=\"__6 _484\"></span>de via r<span class=\"__6 _484\"></span>esulta<span class=\"__6 _484\"></span>te<span class=\"__6 _484\"></span>t<span class=\"__6 _14a\"> </span>Skul<span class=\"__6 _485\"></span>der i<span class=\"__6 _485\"></span>ng\u00e5r i d<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>a katego<span class=\"__6 _485\"></span>ri om d<span class=\"__6 _485\"></span>e inte \u00e4r v\u00e4rder<span class=\"__6 _485\"></span>ade til<span class=\"__6 _485\"></span>l upp<span class=\"__6 _485\"></span>lup<span class=\"__6 _485\"></span>et anskaffningsv\u00e4rde eller verk<span class=\"__6 _485\"></span>ligt v\u00e4r<span class=\"__6 _484\"></span>de via \u00f6vrigt to<span class=\"__6 _484\"></span>talresulta<span class=\"__6 _484\"></span>t. Dess<span class=\"__6 _485\"></span>a finansiella skulde<span class=\"__6 _485\"></span>r v\u00e4rderas i<span class=\"__6 _484\"></span>nitialt och l\u00f6pande till verkligt v\u00e4r<span class=\"__6 _484\"></span>de via res<span class=\"__6 _485\"></span>ultat<span class=\"__6 _485\"></span>r\u00e4k<span class=\"__6 _485\"></span>nin<span class=\"__6 _485\"></span>ge<span class=\"__6 _485\"></span>n<span class=\"__6 _14a\"> </span>Derivat<span class=\"__6 _484\"></span> med s\u00e4kringsredovisning<span class=\"__6 _14a\"> </span>Samtli<span class=\"__6 _485\"></span>ga de<span class=\"__6 _485\"></span>rivat red<span class=\"__6 _485\"></span>ovi<span class=\"__6 _485\"></span>sas in<span class=\"__6 _485\"></span>itialt oc<span class=\"__6 _485\"></span>h l\u00f6p<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>e till ver<span class=\"__6 _485\"></span>kli<span class=\"__6 _485\"></span>gt v\u00e4rde v<span class=\"__6 _485\"></span>ia \u00f6vri<span class=\"__6 _485\"></span>gt totalresul<span class=\"__6 _485\"></span>tat. Kon<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rnen<span class=\"__6 _485\"></span>s po<span class=\"__6 _485\"></span>licy \u00e4r at<span class=\"__6 _485\"></span>t der<span class=\"__6 _485\"></span>ivat sk<span class=\"__6 _485\"></span>a inne<span class=\"__6 _485\"></span>has e<span class=\"__6 _485\"></span>ndas<span class=\"__6 _485\"></span>t i s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gssy<span class=\"__6 _485\"></span>f<span class=\"__6 _485\"></span>te. De<span class=\"__6 _485\"></span>riv<span class=\"__6 _485\"></span>atinstru<span class=\"__6 _485\"></span>ment utg\u00f6<span class=\"__6 _485\"></span>rs av val<span class=\"__6 _485\"></span>utatermin<span class=\"__6 _485\"></span>skontrak<span class=\"__6 _485\"></span>t so<span class=\"__6 _485\"></span>m anv\u00e4nds f\u00f6r skydd mot<span class=\"__6 _484\"></span> risker f\u00f6r v<span class=\"__6 _484\"></span>alutakursf\u00f6r\u00e4ndringar k<span class=\"__6 _484\"></span>opplade till interna o<span class=\"__6 _485\"></span>ch exter<span class=\"__6 _485\"></span>na varu<span class=\"__6 _485\"></span>fl\u00f6<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>n. F\u00f6<span class=\"__6 _485\"></span>r att up<span class=\"__6 _485\"></span>pfy<span class=\"__6 _485\"></span>lla k<span class=\"__6 _485\"></span>raven p\u00e5 s<span class=\"__6 _485\"></span>\u00e4k<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span> redov<span class=\"__6 _485\"></span>isn<span class=\"__6 _485\"></span>ing k<span class=\"__6 _485\"></span>r\u00e4vs att d<span class=\"__6 _485\"></span>et finn<span class=\"__6 _485\"></span>s en tyd<span class=\"__6 _485\"></span>lig kop<span class=\"__6 _485\"></span>plin<span class=\"__6 _485\"></span>g till de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e pos<span class=\"__6 _485\"></span>ten. Vi<span class=\"__6 _485\"></span>dare kr\u00e4v<span class=\"__6 _485\"></span>s att s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>nge<span class=\"__6 _485\"></span>n effek<span class=\"__6 _485\"></span>tiv<span class=\"__6 _485\"></span>t s<span class=\"__6 _485\"></span>kyd<span class=\"__6 _485\"></span>dar de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e pos<span class=\"__6 _485\"></span>ten, att s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gsd<span class=\"__6 _485\"></span>okum<span class=\"__6 _485\"></span>entation u<span class=\"__6 _485\"></span>ppr<span class=\"__6 _485\"></span>\u00e4ttats oc<span class=\"__6 _485\"></span>h att ef<span class=\"__6 _485\"></span>fekti<span class=\"__6 _485\"></span>viteten kan m<span class=\"__6 _485\"></span>\u00e4tas. V<span class=\"__6 _484\"></span>alutaderivat v\u00e4r<span class=\"__6 _484\"></span>deras till verkligt v\u00e4rde<span class=\"__6 _484\"></span> baserat p\u00e5 indata<span class=\"__6 _484\"></span> motsvarande niv\u00e5 2 i ve<span class=\"__6 _485\"></span>rk<span class=\"__6 _485\"></span>ligt v\u00e4rd<span class=\"__6 _485\"></span>ehi<span class=\"__6 _485\"></span>erark<span class=\"__6 _485\"></span>in<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span> Per 30 n<span class=\"__6 _485\"></span>ovemb<span class=\"__6 _485\"></span>er 2<span class=\"__6 _485\"></span>023 up<span class=\"__6 _485\"></span>pg\u00e5<span class=\"__6 _485\"></span>r termin<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span> kontrakt m<span class=\"__6 _485\"></span>ed p<span class=\"__6 _485\"></span>ositi<span class=\"__6 _485\"></span>va mar<span class=\"__6 _485\"></span>kna<span class=\"__6 _485\"></span>dsv\u00e4<span class=\"__6 _485\"></span>rden til<span class=\"__6 _485\"></span>l MS<span class=\"__6 _485\"></span>EK 1 0<span class=\"__6 _485\"></span>89 (681<span class=\"__6 _485\"></span>) vil<span class=\"__6 _485\"></span>ket redo<span class=\"__6 _485\"></span> vis<span class=\"__6 _485\"></span>as ino<span class=\"__6 _485\"></span>m po<span class=\"__6 _485\"></span>sten \u00f6vr<span class=\"__6 _485\"></span>iga kor<span class=\"__6 _485\"></span>tf<span class=\"__6 _485\"></span>ristig<span class=\"__6 _485\"></span>a fordrin<span class=\"__6 _485\"></span>gar. T<span class=\"__6 _501\"></span>er<span class=\"__6 _485\"></span>mins<span class=\"__6 _485\"></span>kontrakt m<span class=\"__6 _485\"></span>ed neg<span class=\"__6 _485\"></span>ativa mar<span class=\"__6 _485\"></span>kna<span class=\"__6 _485\"></span>dsv\u00e4<span class=\"__6 _485\"></span>rden u<span class=\"__6 _485\"></span>ppg<span class=\"__6 _485\"></span>\u00e5r till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 1 20<span class=\"__6 _485\"></span>5 (1 365) v<span class=\"__6 _485\"></span>ilket redov<span class=\"__6 _485\"></span>is<span class=\"__6 _485\"></span>as ino<span class=\"__6 _485\"></span>m \u00f6vri<span class=\"__6 _485\"></span>ga kor<span class=\"__6 _485\"></span>tfri<span class=\"__6 _485\"></span>stiga s<span class=\"__6 _485\"></span>kuld<span class=\"__6 _485\"></span>er<span class=\"__6 _484\"></span>. Av de utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e termin<span class=\"__6 _485\"></span>skontrak<span class=\"__6 _485\"></span>ten har v<span class=\"__6 _485\"></span>inst o<span class=\"__6 _485\"></span>m MS<span class=\"__6 _485\"></span>EK 115 (-<span class=\"__6 _485\"></span>30<span class=\"__6 _485\"></span>5) omf\u00f6r<span class=\"__6 _485\"></span>ts till re<span class=\"__6 _485\"></span>sultatr\u00e4<span class=\"__6 _485\"></span>knin<span class=\"__6 _485\"></span>gen d<span class=\"__6 _485\"></span>\u00e5 s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e trans<span class=\"__6 _485\"></span>aktio<span class=\"__6 _485\"></span>ne<span class=\"__6 _485\"></span>r intr\u00e4ffat f\u00f6r d<span class=\"__6 _485\"></span>es<span class=\"__6 _485\"></span>sa kontrak<span class=\"__6 _485\"></span>t. Re<span class=\"__6 _485\"></span>steran<span class=\"__6 _485\"></span>de ve<span class=\"__6 _485\"></span>rkl<span class=\"__6 _485\"></span>igt v\u00e4rde o<span class=\"__6 _485\"></span>m M<span class=\"__6 _485\"></span>SEK 2<span class=\"__6 _485\"></span>32 (379) in<span class=\"__6 _485\"></span>g\u00e5r i s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span>rese<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>ven in<span class=\"__6 _485\"></span>om eg<span class=\"__6 _485\"></span>et kapit<span class=\"__6 _485\"></span>al. \u00d6<span class=\"__6 _485\"></span>vr<span class=\"__6 _485\"></span>iga finansiella tillg\u00e5ngar och skulde<span class=\"__6 _485\"></span>r har k<span class=\"__6 _484\"></span>orta l\u00f6ptider<span class=\"__6 _484\"></span>. D\u00e4rf\u00f6r bed\u00f6ms de verkliga v\u00e4rdena p\u00e5 dessa finansie<span class=\"__6 _485\"></span>lla instrument appro<span class=\"__6 _484\"></span>ximat<span class=\"__6 _484\"></span>iv<span class=\"__6 _485\"></span>t mot<span class=\"__6 _484\"></span><span class=\"ls2_6 ws2_6\"> </span>svara bok<span class=\"__6 _485\"></span>f\u00f6rda v\u00e4rden<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Vid s\u00e4kringsr<span class=\"__6 _484\"></span>edovisnin<span class=\"__6 _484\"></span>g klassificeras<span class=\"__6 _484\"></span> deriva<span class=\"__6 _484\"></span>t som k<span class=\"__6 _484\"></span>assafl\u00f6dess\u00e4kringar ell<span class=\"__6 _485\"></span>er so<span class=\"__6 _485\"></span>m s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>g av verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde. U<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>r 202<span class=\"__6 _485\"></span>2 f\u00f6rel\u00e5<span class=\"__6 _485\"></span>g end<span class=\"__6 _485\"></span>ast kas<span class=\"__6 _485\"></span>sa<span class=\"__6 _485\"></span> fl\u00f6<span class=\"__6 _485\"></span>des<span class=\"__6 _485\"></span>s\u00e4<span class=\"__6 _485\"></span>krin<span class=\"__6 _485\"></span>gar o<span class=\"__6 _485\"></span>ch s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ng av net<span class=\"__6 _485\"></span>toinvester<span class=\"__6 _485\"></span>ing i utla<span class=\"__6 _485\"></span>ndet<span class=\"__6 _485\"></span>. Un<span class=\"__6 _485\"></span>der 2<span class=\"__6 _485\"></span>023 tillkom en<span class=\"__6 _484\"></span> r\u00e4nt<span class=\"__6 _484\"></span>eswap (s\u00e4kring av verkligt v\u00e4rde<span class=\"__6 _14a\"> </span>)<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>S\u00e4kring<span class=\"__6 _484\"></span> av<span class=\"__6 _484\"></span> prog<span class=\"__6 _484\"></span>nostiserad<span class=\"__6 _484\"></span>e va<span class=\"__6 _484\"></span>lutafl\u00f6den<span class=\"__6 _484\"></span> <span class=\"ls2_6 ws2_6\"> </span>\u2013 kassafl<span class=\"__6 _485\"></span>\u00f6dess<span class=\"__6 _485\"></span>\u00e4kringar<span class=\"__6 _14a\"> </span>Der<span class=\"__6 _485\"></span>ivat so<span class=\"__6 _485\"></span>m sk<span class=\"__6 _485\"></span>ydda<span class=\"__6 _485\"></span>r det pro<span class=\"__6 _485\"></span>gnos<span class=\"__6 _485\"></span>tise<span class=\"__6 _485\"></span>rade fl<span class=\"__6 _485\"></span>\u00f6d<span class=\"__6 _485\"></span>et redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s som e<span class=\"__6 _485\"></span>n  <span class=\"__6 _486\"></span>s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gsres<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v til<span class=\"__6 _485\"></span>l verk<span class=\"__6 _485\"></span>ligt v<span class=\"__6 _485\"></span>\u00e4rde vi<span class=\"__6 _485\"></span>a \u00f6vri<span class=\"__6 _485\"></span>gt totalresult<span class=\"__6 _485\"></span>at till de<span class=\"__6 _485\"></span>ss att d<span class=\"__6 _485\"></span>et s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e fl\u00f6d<span class=\"__6 _485\"></span>et tr\u00e4f<span class=\"__6 _485\"></span>far r\u00f6rels<span class=\"__6 _485\"></span>eres<span class=\"__6 _485\"></span>ultatet, var<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>id s\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span>instr<span class=\"__6 _485\"></span>ume<span class=\"__6 _485\"></span>ntets acku<span class=\"__6 _485\"></span>mule<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e v\u00e4rdef\u00f6r\u00e4<span class=\"__6 _485\"></span>ndri<span class=\"__6 _485\"></span>ngar f\u00f6<span class=\"__6 _485\"></span>rs \u00f6ver ti<span class=\"__6 _485\"></span>ll resu<span class=\"__6 _485\"></span>ltatr\u00e4kn<span class=\"__6 _485\"></span>inge<span class=\"__6 _485\"></span>n f\u00f6r att d\u00e4r m<span class=\"__6 _485\"></span>\u00f6ta resul<span class=\"__6 _485\"></span>tateffek<span class=\"__6 _485\"></span>terna fr\u00e5n d<span class=\"__6 _485\"></span>en s<span class=\"__6 _485\"></span>\u00e4kra<span class=\"__6 _485\"></span>de tran<span class=\"__6 _485\"></span>sak<span class=\"__6 _485\"></span>tion<span class=\"__6 _485\"></span>en.  <span class=\"__6 _486\"></span>S\u00e4kringseff<span class=\"__6 _484\"></span>ektivit<span class=\"__6 _484\"></span>e<span class=\"__6 _484\"></span>ten<span class=\"__6 _484\"></span> p\u00e5 kassa<span class=\"__6 _484\"></span>fl\u00f6dess\u00e4kringar f<span class=\"__6 _484\"></span>\u00f6r pr<span class=\"__6 _484\"></span>ognosti<span class=\"__6 _484\"></span>serade valuta<span class=\"__6 _485\"></span>fl\u00f6d<span class=\"__6 _485\"></span>en m\u00e4ts m<span class=\"__6 _485\"></span>\u00e5nad<span class=\"__6 _485\"></span>svi<span class=\"__6 _485\"></span>s gen<span class=\"__6 _485\"></span>om att j<span class=\"__6 _485\"></span>\u00e4mf\u00f6ra s\u00e4<span class=\"__6 _485\"></span>kra<span class=\"__6 _485\"></span>d pos<span class=\"__6 _485\"></span>t mot  s\u00e4kringsinstrument.<span class=\"__6 _14a\"> </span>Det ver<span class=\"__6 _485\"></span>kli<span class=\"__6 _485\"></span>ga v\u00e4rdet p<span class=\"__6 _485\"></span>\u00e5 valutaterm<span class=\"__6 _485\"></span>ine<span class=\"__6 _485\"></span>r ber<span class=\"__6 _485\"></span>\u00e4kn<span class=\"__6 _485\"></span>as gen<span class=\"__6 _485\"></span>om e<span class=\"__6 _485\"></span>n disko<span class=\"__6 _485\"></span>ntering av sk<span class=\"__6 _485\"></span>illna<span class=\"__6 _485\"></span>den m<span class=\"__6 _485\"></span>ell<span class=\"__6 _485\"></span>an den av<span class=\"__6 _485\"></span>ta<span class=\"__6 _485\"></span>lad<span class=\"__6 _485\"></span>e termin<span class=\"__6 _485\"></span>skur<span class=\"__6 _485\"></span>sen o<span class=\"__6 _485\"></span>ch d<span class=\"__6 _485\"></span>en termi<span class=\"__6 _485\"></span>nsku<span class=\"__6 _485\"></span>rs som k<span class=\"__6 _485\"></span>an teck<span class=\"__6 _485\"></span>nas p<span class=\"__6 _485\"></span>\u00e5 bala<span class=\"__6 _485\"></span>nsd<span class=\"__6 _485\"></span>agen f\u00f6<span class=\"__6 _485\"></span>r den \u00e5ter<span class=\"__6 _485\"></span>st\u00e5e<span class=\"__6 _485\"></span>nde kontrak<span class=\"__6 _485\"></span>tsp<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>io<span class=\"__6 _485\"></span> den<span class=\"__6 _485\"></span>. Di<span class=\"__6 _485\"></span>skonterin<span class=\"__6 _485\"></span>g g\u00f6<span class=\"__6 _485\"></span>rs till ri<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>fri r\u00e4nta b<span class=\"__6 _485\"></span>ase<span class=\"__6 _485\"></span>rad p\u00e5 st<span class=\"__6 _485\"></span>atsob<span class=\"__6 _485\"></span>ligatio<span class=\"__6 _485\"></span>ner.<span class=\"__6 _14a\"> </span>S\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>nga<span class=\"__6 _485\"></span>r av net<span class=\"__6 _485\"></span>toi<span class=\"__6 _485\"></span>nves<span class=\"__6 _485\"></span>teri<span class=\"__6 _485\"></span>nga<span class=\"__6 _485\"></span>r i utl<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>et<span class=\"__6 _14a\"> </span>Der<span class=\"__6 _485\"></span>ivat so<span class=\"__6 _485\"></span>m \u00e4r avs<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>da att s\u00e4<span class=\"__6 _485\"></span>kra n<span class=\"__6 _485\"></span>ettoinves<span class=\"__6 _485\"></span>tering<span class=\"__6 _485\"></span>ar i utlan<span class=\"__6 _485\"></span>dsve<span class=\"__6 _485\"></span>rks<span class=\"__6 _485\"></span>am<span class=\"__6 _485\"></span> het red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>as till ve<span class=\"__6 _485\"></span>rkl<span class=\"__6 _485\"></span>igt v\u00e4rd<span class=\"__6 _485\"></span>e via \u00f6v<span class=\"__6 _485\"></span>rigt totalres<span class=\"__6 _485\"></span>ultat. S<span class=\"__6 _485\"></span>\u00e4k<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>sef<span class=\"__6 _485\"></span>fekti<span class=\"__6 _485\"></span>vi<span class=\"__6 _485\"></span> teten p\u00e5 s\u00e4k<span class=\"__6 _485\"></span>ring av n<span class=\"__6 _485\"></span>ettoinve<span class=\"__6 _485\"></span>sterin<span class=\"__6 _485\"></span>g i utland<span class=\"__6 _485\"></span>et m\u00e4ts k<span class=\"__6 _485\"></span>var<span class=\"__6 _485\"></span>tals<span class=\"__6 _485\"></span>vis g<span class=\"__6 _485\"></span>eno<span class=\"__6 _485\"></span>m att j\u00e4mf\u00f6<span class=\"__6 _485\"></span>ra s\u00e4k<span class=\"__6 _485\"></span>rad p<span class=\"__6 _485\"></span>ost m<span class=\"__6 _485\"></span>ot s\u00e4kr<span class=\"__6 _485\"></span>ings<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>trume<span class=\"__6 _485\"></span>n<span class=\"__6 _14a\"> </span>t<span class=\"__6 _14a\"> </span>. Per b<span class=\"__6 _485\"></span>alan<span class=\"__6 _485\"></span>sdag<span class=\"__6 _485\"></span>en up<span class=\"__6 _485\"></span>p<span class=\"__6 _485\"></span> g\u00e5r l\u00e5<span class=\"__6 _485\"></span>n i EU<span class=\"__6 _485\"></span>R som u<span class=\"__6 _485\"></span>pptagit<span class=\"__6 _485\"></span>s for att s\u00e4<span class=\"__6 _485\"></span>kra n<span class=\"__6 _485\"></span>ettoinves<span class=\"__6 _485\"></span>tering<span class=\"__6 _485\"></span>ar i utlan<span class=\"__6 _485\"></span>dsve<span class=\"__6 _485\"></span>rksa<span class=\"__6 _485\"></span>mhet till M<span class=\"__6 _485\"></span>EU<span class=\"__6 _485\"></span>R 70<span class=\"__6 _485\"></span>0 (<span class=\"__6 _485\"></span>70<span class=\"__6 _485\"></span>0)<span class=\"__6 _485\"></span>. En f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring o<span class=\"__6 _485\"></span>m tio pro<span class=\"__6 _485\"></span>cent enh<span class=\"__6 _485\"></span>eter i EU<span class=\"__6 _485\"></span>R<span class=\"__6 _485\"></span>/S<span class=\"__6 _485\"></span>EK-kurs<span class=\"__6 _485\"></span>en sku<span class=\"__6 _485\"></span>lle g<span class=\"__6 _485\"></span>e en p\u00e5ve<span class=\"__6 _485\"></span>rkan p<span class=\"__6 _485\"></span>\u00e5 \u00f6vri<span class=\"__6 _485\"></span>gt totalresul<span class=\"__6 _485\"></span>tat me<span class=\"__6 _485\"></span>d MS<span class=\"__6 _485\"></span>EK 7<span class=\"__6 _485\"></span>95 (764)<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>S\u00e4<span class=\"__6 _485\"></span>kri<span class=\"__6 _485\"></span>ng av r\u00e4n<span class=\"__6 _485\"></span>teex<span class=\"__6 _485\"></span>pon<span class=\"__6 _485\"></span>eri<span class=\"__6 _485\"></span>ng<span class=\"__6 _14a\"> </span>Un<span class=\"__6 _485\"></span>der 2<span class=\"__6 _485\"></span>023 har ko<span class=\"__6 _485\"></span>nce<span class=\"__6 _485\"></span>rne<span class=\"__6 _485\"></span>n ing\u00e5t<span class=\"__6 _485\"></span>t en r\u00e4ntes<span class=\"__6 _485\"></span>wap f\u00f6r att u<span class=\"__6 _485\"></span>ppn<span class=\"__6 _485\"></span>\u00e5 \u00f6ns<span class=\"__6 _485\"></span>kad r\u00e4n<span class=\"__6 _484\"></span>tebind<span class=\"__6 _484\"></span>ning. Per<span class=\"__6 _484\"></span> 30 nov<span class=\"__6 _484\"></span>ember 2023<span class=\"__6 _484\"></span> uppgick det<span class=\"__6 _484\"></span> nominella<span class=\"__6 _484\"></span> beloppet f\u00f6r utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e r\u00e4nteswap<span class=\"__6 _485\"></span>av<span class=\"__6 _485\"></span>tal till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 5 679 (0)<span class=\"__6 _485\"></span>. R\u00e4nteswa<span class=\"__6 _485\"></span>ppe<span class=\"__6 _485\"></span>n redo<span class=\"__6 _490\"></span> vis<span class=\"__6 _485\"></span>as so<span class=\"__6 _485\"></span>m s\u00e4k<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>g av verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde via re<span class=\"__6 _485\"></span>sultatr\u00e4<span class=\"__6 _485\"></span>knin<span class=\"__6 _485\"></span>gen<span class=\"__6 _485\"></span>. F\u00f6<span class=\"__6 _485\"></span>r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar i verk<span class=\"__6 _485\"></span>ligt v<span class=\"__6 _485\"></span>\u00e4rde p\u00e5 s<span class=\"__6 _485\"></span>wapp<span class=\"__6 _485\"></span>en red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>as i res<span class=\"__6 _485\"></span>ultatr\u00e4k<span class=\"__6 _485\"></span>ning<span class=\"__6 _485\"></span>en til<span class=\"__6 _485\"></span>lsam<span class=\"__6 _485\"></span>mans me<span class=\"__6 _485\"></span>d f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar i verk<span class=\"__6 _485\"></span>lig<span class=\"__6 _485\"></span>t v\u00e4rde p\u00e5 d<span class=\"__6 _485\"></span>en s\u00e4<span class=\"__6 _485\"></span>kra<span class=\"__6 _485\"></span>de sku<span class=\"__6 _485\"></span>lde<span class=\"__6 _485\"></span>n h\u00e4nf\u00f6r<span class=\"__6 _485\"></span>lig till de<span class=\"__6 _485\"></span>n s\u00e4k<span class=\"__6 _485\"></span>rad<span class=\"__6 _485\"></span>e ris<span class=\"__6 _485\"></span>ken. V\u00e4rd<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>gen b<span class=\"__6 _485\"></span>ase<span class=\"__6 _485\"></span>ras p\u00e5 ter<span class=\"__6 _485\"></span>mins<span class=\"__6 _485\"></span>r\u00e4ntor framta<span class=\"__6 _485\"></span>gna utifr\u00e5n o<span class=\"__6 _485\"></span>bse<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>ver<span class=\"__6 _485\"></span>bara r\u00e4nteku<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>vor oc<span class=\"__6 _485\"></span>h dis<span class=\"__6 _485\"></span>konterin<span class=\"__6 _485\"></span>g av kontrakts<span class=\"__6 _485\"></span>enl<span class=\"__6 _485\"></span>iga kassafl\u00f6<span class=\"__6 _485\"></span>dena (motsvarande niv\u00e5 2)<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>Samtliga finansiella tillg\u00e5ngars och skulders verklig<span class=\"__6 _485\"></span>a v\u00e4rde<span class=\"__6 _484\"></span> \u00f6verens<span class=\"ls2_6 ws2_6\"> </span>st\u00e4mm<span class=\"__6 _485\"></span>er i al<span class=\"__6 _485\"></span>lt v\u00e4se<span class=\"__6 _485\"></span>ntligt m<span class=\"__6 _485\"></span>ed bo<span class=\"__6 _485\"></span>kf\u00f6<span class=\"__6 _485\"></span>rt v\u00e4<span class=\"__6 _485\"></span>rde. D<span class=\"__6 _485\"></span>e tillg<span class=\"__6 _485\"></span>\u00e5nga<span class=\"__6 _485\"></span>r oc<span class=\"__6 _485\"></span>h skul<span class=\"__6 _485\"></span>der som redovisas till upplupet anskaffningsv\u00e4rde har kort kvar<span class=\"__6 _485\"></span>varande  <span class=\"__6 _486\"></span>l\u00f6ptid, vilket<span class=\"__6 _484\"></span> medf\u00f6r att skillnaden mellan bok<span class=\"__6 _485\"></span>f\u00f6rt v\u00e4rde och verkligt v\u00e4rde \u00e4r o<span class=\"__6 _484\"></span>v\u00e4sentlig<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "MSEK 30 NOVEMBER 2023 2022 Avtalsskulder 1 031 1 110 NETTO- OMS\u00c4TT- NING 2023 ANTAL BUTIKER 30 NOV 2023 NETTO- OMS\u00c4TT- NING 2022 ANTAL BUTIKER 30 NOV 2022 Tyskland 35 255 420 31 634 430 USA 33 068 508 33 406 520 Storbritannien 17 511 238 16 338 246 Frankrike 11 274 197 10 285 201 Sverige 8 854 136 8 286 137 Italien 7 475 160 7 080 164 Nederl\u00e4nderna 7 360 107 6 185 114 Polen 7 254 182 5 993 188 Schweiz 6 831 91 6 146 90 Kanada 6 724 94 6 172 97 \u00d6vriga 94 429 2 236 92 028 2 278 Totalt 236 035 4 369 223 553 4 465",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "7. KOSTNADER PER KOSTNADSSLAG Kostnaderna f\u00f6r koncernen f\u00f6rdelas p\u00e5 tre funktioner: kostnad s\u00e5lda varor, f\u00f6rs\u00e4ljningskostnader och administrationskostnader. I kostnad s\u00e5lda varor ing\u00e5r alla kostnader f\u00f6r design, ink\u00f6p samt transport av varor. Exempel p\u00e5 kostnader som ing\u00e5r i detta, ut\u00f6ver rena ink\u00f6pskost- naden f\u00f6r produkterna, \u00e4r frakter, tull, milj\u00f6avgifter, personal- och lokal- kostnader p\u00e5 ink\u00f6psavdelningen, IT-kostnader relaterade till ink\u00f6p och logistik samt hanteringskostnader i distributionscentraler och frakt- kostnader fr\u00e5n lager till butik. I posten f\u00f6rs\u00e4ljningskostnader ing\u00e5r butikskostnader s\u00e5som l\u00f6ner och hyror, marknadsf\u00f6ringskostnader, hanteringskostnader i p\u00e5fyllnadslager f\u00f6r butiker, fraktkostnader till onlinekunder, IT-kostnader relaterade till butik och f\u00f6rs\u00e4ljning samt cen- trala st\u00f6dfunktioner relaterade till f\u00f6rs\u00e4ljning. I posten administrations- kostnader ing\u00e5r kostnader f\u00f6r \u00f6vriga centrala st\u00f6dfunktioner s\u00e5som l\u00f6ner, hyror och IT-kostnader f\u00f6r administrativa system. F\u00f6r upplysningar om l\u00f6nekostnader, se not 8, och f\u00f6r avskrivningar och nedskrivningar, se not 10. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-491": {
   "value": " I posten administrations- kostnader ing\u00e5r kostnader f\u00f6r \u00f6vriga centrala st\u00f6dfunktioner s\u00e5som l\u00f6ner, hyror och IT-kostnader f\u00f6r administrativa system. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "8. L\u00d6N<span class=\"__5 _384\"></span>ER<span class=\"__5 _384\"></span>, A<span class=\"__5 _384\"></span>ND<span class=\"__5 _384\"></span>R<span class=\"__5 _384\"></span>A ER<span class=\"__5 _384\"></span>S\u00c4<span class=\"__5 _387\"></span>T<span class=\"__5 _384\"></span>T<span class=\"__5 _384\"></span>NI<span class=\"__5 _384\"></span>NG<span class=\"__5 _384\"></span>A<span class=\"__5 _384\"></span>R OC<span class=\"__5 _384\"></span>H SOC<span class=\"__5 _384\"></span>IA<span class=\"__5 _384\"></span>L<span class=\"__5 _384\"></span>A KOST<span class=\"__5 _384\"></span>NA<span class=\"__5 _384\"></span>DE<span class=\"__5 _384\"></span>R<span class=\"__5 _e5_1\"> </span>Vid redovisning av ers\u00e4ttningar till anst\u00e4llda t<span class=\"__5 _385\"></span>ill\u00e4mpas IA<span class=\"__5 _384\"></span>S 19 E<span class=\"__5 _385\"></span>rs\u00e4tt<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>ningar till anst\u00e4llda<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>2023<span class=\"__5 _e5_1\"> </span>STYRELSE<span class=\"__5 _385\"></span>,<span class=\"__5 _387\"></span> VD,<span class=\"__5 _e5_1\"> </span>LEDNINGS<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>GRUPP<span class=\"__5 _387\"></span>, L<span class=\"__5 _387\"></span>\u00d6N<span class=\"__5 _e5_1\"> </span>L<span class=\"__5 _384\"></span>\u00d6<span class=\"__5 _384\"></span>N <span class=\"__5 _388\"></span> \u00d6<span class=\"__5 _384\"></span>V<span class=\"__5 _386\"></span>R<span class=\"__5 _384\"></span>I<span class=\"__5 _386\"></span>G<span class=\"__5 _386\"></span>A ANST<span class=\"__5 _387\"></span>\u00c4LLDA<span class=\"__5 _e5_1\"> </span>SOCIALA<span class=\"__5 _385\"></span> KO<span class=\"__5 _384\"></span>ST<span class=\"__5 _384\"></span>NA<span class=\"__5 _384\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>DER<span class=\"__5 _e5_1\"> </span>TOT<span class=\"__5 _385\"></span>A<span class=\"__5 _384\"></span>L<span class=\"__5 _385\"></span>T<span class=\"__5 _e5_1\"> </span>D<span class=\"__5 _384\"></span>\u00c4<span class=\"__5 _386\"></span>R<span class=\"__5 _386\"></span>A<span class=\"__5 _384\"></span>V PENS<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>TOT<span class=\"__5 _385\"></span>A<span class=\"__5 _384\"></span>L<span class=\"__5 _385\"></span>T<span class=\"__5 _e5_1\"> </span>D<span class=\"__5 _384\"></span>\u00c4<span class=\"__5 _386\"></span>R<span class=\"__5 _386\"></span>A<span class=\"__5 _384\"></span>V PENS<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>STYRELSE<span class=\"__5 _385\"></span>, <span class=\"__5 _389\"></span><span class=\"ls0_5 ws0_5\"> </span>V<span class=\"__5 _384\"></span>D, K<span class=\"__5 _385\"></span>ONCERN-<span class=\"__5 _e5_1\"> </span>LEDNING<span class=\"__5 _e5_1\"> </span>Sverige, m<span class=\"__5 _384\"></span>od<span class=\"__5 _384\"></span>e<span class=\"__5 _384\"></span>r-<span class=\"__5 _e5_1\"> </span>bolaget<span class=\"__5 _390\"> </span><span class=\"ls11_5 ws12_5\">22<span class=\"__5 _391\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span><span class=\"ls12_5 ws13_5\">30<span class=\"__5 _393\"> </span><span class=\"ls13_5 ws14_5\">23<span class=\"__5 _a_5\"> </span></span></span>4<span class=\"__5 _e5_1\"> </span></span></span>Dott<span class=\"__5 _385\"></span>erbolag<span class=\"__5 _b_4\"> </span><span class=\"ls14_5 ws15_5\">40<span class=\"__5 _c_5\"> </span><span class=\"ls15_5 ws16_5\">3<span class=\"__5 _384\"></span>4<span class=\"__5 _384\"></span> 9<span class=\"__5 _384\"></span>76<span class=\"__5 _d_4\"> </span><span class=\"ls16_5 ws17_5\">7<span class=\"__5 _384\"></span> 5<span class=\"__5 _384\"></span>74<span class=\"__5 _e_5\"> </span></span>76<span class=\"__5 _384\"></span>0<span class=\"__5 _f_4\"> </span><span class=\"ls17_5 ws18_5\">13<span class=\"__5 _e5_1\"> </span></span></span></span>Koncernen<span class=\"__5 _385\"></span> totalt <span class=\"__5 _394\"> </span><span class=\"ls0_5 ws0_5\">62<span class=\"__5 _395\"> </span><span class=\"ls19_5 ws1a_5\">3<span class=\"__5 _384\"></span>4<span class=\"__5 _384\"></span> 9<span class=\"__5 _384\"></span>76<span class=\"__5 _396\"> </span></span>7 60<span class=\"__5 _384\"></span>5<span class=\"__5 _397\"> </span><span class=\"ls3_5 ws3_5\">784<span class=\"__5 _398\"> </span><span class=\"ls1a_5 ws1b_5\">17<span class=\"__5 _e5_1\"> </span></span></span></span>2022<span class=\"__5 _e5_1\"> </span>STYRELSE<span class=\"__5 _385\"></span>,<span class=\"__5 _387\"></span> VD,<span class=\"__5 _e5_1\"> </span>LEDNINGS<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>GRUPP<span class=\"__5 _387\"></span>, L<span class=\"__5 _387\"></span>\u00d6N<span class=\"__5 _e5_1\"> </span>L<span class=\"__5 _384\"></span>\u00d6<span class=\"__5 _384\"></span>N <span class=\"__5 _388\"></span> \u00d6<span class=\"__5 _384\"></span>V<span class=\"__5 _386\"></span>R<span class=\"__5 _384\"></span>I<span class=\"__5 _386\"></span>G<span class=\"__5 _386\"></span>A ANST<span class=\"__5 _387\"></span>\u00c4LLDA<span class=\"__5 _e5_1\"> </span>SOCIALA<span class=\"__5 _385\"></span> KO<span class=\"__5 _384\"></span>ST<span class=\"__5 _384\"></span>NA<span class=\"__5 _384\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>DER<span class=\"__5 _e5_1\"> </span>TOT<span class=\"__5 _385\"></span>A<span class=\"__5 _384\"></span>L<span class=\"__5 _385\"></span>T<span class=\"__5 _e5_1\"> </span>D<span class=\"__5 _384\"></span>\u00c4<span class=\"__5 _386\"></span>R<span class=\"__5 _386\"></span>A<span class=\"__5 _384\"></span>V PENS<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>TOT<span class=\"__5 _385\"></span>A<span class=\"__5 _384\"></span>L<span class=\"__5 _385\"></span>T<span class=\"__5 _e5_1\"> </span>D<span class=\"__5 _384\"></span>\u00c4<span class=\"__5 _386\"></span>R<span class=\"__5 _386\"></span>A<span class=\"__5 _384\"></span>V PENS<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>STYRELSE<span class=\"__5 _385\"></span>, <span class=\"__5 _389\"></span><span class=\"ls0_5 ws0_5\"> </span>V<span class=\"__5 _384\"></span>D, K<span class=\"__5 _385\"></span>ONCERN-<span class=\"__5 _e5_1\"> </span>LEDNING<span class=\"__5 _e5_1\"> </span>Sverige, m<span class=\"__5 _384\"></span>od<span class=\"__5 _384\"></span>e<span class=\"__5 _384\"></span>r-<span class=\"__5 _e5_1\"> </span>bolaget<span class=\"__5 _390\"> </span><span class=\"ls1a_5 ws1b_5\">29<span class=\"__5 _391\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _399\"> </span><span class=\"ls1b_5 ws1c_5\">-5<span class=\"__5 _c_5\"> </span><span class=\"ls1c_5 ws1d_5\">-13<span class=\"__5 _a_5\"> </span></span></span>4<span class=\"__5 _e5_1\"> </span></span></span>Dott<span class=\"__5 _385\"></span>erbolag<span class=\"__5 _400\"> </span><span class=\"ls1d_5 ws4_5\">73<span class=\"__5 _401\"> </span><span class=\"ls0_5 ws0_5\">33 20<span class=\"__5 _384\"></span>2<span class=\"__5 _402\"> </span><span class=\"ls4_5 ws5_5\">7 686<span class=\"__5 _403\"> </span><span class=\"ls1e_5 ws1e_5\">817<span class=\"__5 _1a_4\"> </span><span class=\"ls1f_5 ws1f_5\">24<span class=\"__5 _e5_1\"> </span></span></span></span></span></span>Koncernen<span class=\"__5 _385\"></span> totalt <span class=\"__5 _1b_4\"> </span><span class=\"ls2_5 ws2_5\">102<span class=\"__5 _1c_5\"> </span><span class=\"ls0_5 ws0_5\">33 2<span class=\"__5 _384\"></span>02<span class=\"__5 _1d_4\"> </span>7 681<span class=\"__5 _1e_5\"> </span><span class=\"ls20_5 ws20_5\">804<span class=\"__5 _1f_4\"> </span><span class=\"ls21_5 ws21_5\">28<span class=\"__5 _e5_1\"> </span></span></span></span></span>Styrelsearvoden<span class=\"__5 _385\"></span> Enligt \u00e5rsst\u00e4mmans beslut 2023 skall ar<span class=\"__5 _384\"></span>vode till styrelsens ledam\u00f6ter valda vid \u00e5rsst\u00e4mman f\u00f6r tiden int<span class=\"__5 _385\"></span>ill utg\u00e5ngen av \u00e5rsst\u00e4mman 202<span class=\"__5 _385\"></span>4 utg\u00e5 enl<span class=\"__5 _384\"></span>igt f\u00f6ljan<span class=\"__5 _384\"></span>de: 1 85<span class=\"__5 _384\"></span>0 00<span class=\"__5 _384\"></span>0 (1 80<span class=\"__5 _384\"></span>0 0<span class=\"__5 _384\"></span>00<span class=\"__5 _384\"></span>) till st<span class=\"__5 _384\"></span>yrels<span class=\"__5 _384\"></span>ens ord<span class=\"__5 _384\"></span>f\u00f6rand<span class=\"__5 _384\"></span>e, 80<span class=\"__5 _384\"></span>0 00<span class=\"__5 _384\"></span>0 (<span class=\"__5 _384\"></span>7<span class=\"__5 _384\"></span>75 00<span class=\"__5 _384\"></span>0) till s<span class=\"__5 _384\"></span>t\u00e4mm<span class=\"__5 _384\"></span>ovald st<span class=\"__5 _384\"></span>yrels<span class=\"__5 _384\"></span>ele<span class=\"__5 _384\"></span>damot<span class=\"__5 _384\"></span>, 20<span class=\"__5 _384\"></span>0 00<span class=\"__5 _384\"></span>0 (2<span class=\"__5 _384\"></span>00 0<span class=\"__5 _384\"></span>00<span class=\"__5 _384\"></span>) extra till m<span class=\"__5 _384\"></span>edl<span class=\"__5 _384\"></span>emma<span class=\"__5 _384\"></span>r i revisi<span class=\"__5 _384\"></span>onsu<span class=\"__5 _384\"></span>tskottet samt 30<span class=\"__5 _384\"></span>0 0<span class=\"__5 _384\"></span>00 (<span class=\"__5 _384\"></span>280 0<span class=\"__5 _384\"></span>0<span class=\"__5 _384\"></span>0) extra till o<span class=\"__5 _384\"></span>rdf\u00f6ran<span class=\"__5 _384\"></span>de i revis<span class=\"__5 _384\"></span>ions<span class=\"__5 _384\"></span>utskottet. D<span class=\"__5 _384\"></span>et totala ar<span class=\"__5 _384\"></span>vodet up<span class=\"__5 _384\"></span>pgi<span class=\"__5 _384\"></span>ck totalt till S<span class=\"__5 _384\"></span>EK 8 150 0<span class=\"__5 _384\"></span>00 (<span class=\"__5 _384\"></span>7 90<span class=\"__5 _384\"></span>5 00<span class=\"__5 _384\"></span>0)<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>\u00c5r<span class=\"__5 _384\"></span>sst\u00e4m<span class=\"__5 _384\"></span>man fatta<span class=\"__5 _384\"></span>r bes<span class=\"__5 _384\"></span>lut om st<span class=\"__5 _384\"></span>yrel<span class=\"__5 _384\"></span>sear<span class=\"__5 _384\"></span>vo<span class=\"__5 _384\"></span>den f\u00f6r e<span class=\"__5 _384\"></span>n per<span class=\"__5 _384\"></span>iod av ett \u00e5<span class=\"__5 _384\"></span>r fram till n<span class=\"__5 _384\"></span>\u00e4sta \u00e5r<span class=\"__5 _384\"></span>sst\u00e4m<span class=\"__5 _384\"></span>ma. D<span class=\"__5 _384\"></span>etta b<span class=\"__5 _384\"></span>etyder at<span class=\"__5 _384\"></span>t ar<span class=\"__5 _384\"></span>vod<span class=\"__5 _384\"></span>e utg\u00e5r f\u00f6r tide<span class=\"__5 _384\"></span>n fram tills n<span class=\"__5 _384\"></span>\u00e4sta \u00e5rs<span class=\"__5 _384\"></span>st\u00e4m<span class=\"__5 _384\"></span>ma h\u00e5ll<span class=\"__5 _384\"></span>s dvs<span class=\"__5 _384\"></span>, f\u00f6r p<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>den 4 ma<span class=\"__5 _384\"></span>j 2023 til<span class=\"__5 _384\"></span>l 3 maj 2024<span class=\"__5 _384\"></span>. Utb<span class=\"__5 _384\"></span>etalning av b<span class=\"__5 _384\"></span>elo<span class=\"__5 _384\"></span>ppet s<span class=\"__5 _384\"></span>om be<span class=\"__5 _384\"></span>sluta<span class=\"__5 _384\"></span>des o<span class=\"__5 _384\"></span>m p\u00e5 \u00e5rs<span class=\"__5 _384\"></span>st\u00e4m<span class=\"__5 _384\"></span>man 202<span class=\"__5 _384\"></span>2 skedde efter \u00e5rsst\u00e4mman 2023.<span class=\"__5 _e5_1\"> </span> Styrelse<span class=\"__5 _384\"></span>n best\u00e5r fr\u00e5n<span class=\"__5 _385\"></span> \u00e5rs<span class=\"__5 _384\"></span>st\u00e4mman den 4 m<span class=\"__5 _384\"></span>aj 2023 av \u00e5t<span class=\"__5 _384\"></span>ta st\u00e4mm<span class=\"__5 _384\"></span>ovalda o<span class=\"__5 _384\"></span>rdinar<span class=\"__5 _384\"></span>ie le<span class=\"__5 _384\"></span>dam\u00f6ter<span class=\"__5 _385\"></span>. D\u00e4<span class=\"__5 _384\"></span>rtill ti<span class=\"__5 _384\"></span>ll<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>komme<span class=\"__5 _384\"></span>r tre arbets<span class=\"__5 _384\"></span>tagar<span class=\"__5 _384\"></span>repres<span class=\"__5 _384\"></span>entanter oc<span class=\"__5 _384\"></span>h tre supp<span class=\"__5 _384\"></span>leanter f\u00f6r d<span class=\"__5 _384\"></span>ess<span class=\"__5 _384\"></span>a. I sty<span class=\"__5 _384\"></span>relse<span class=\"__5 _384\"></span>n ing\u00e5<span class=\"__5 _384\"></span>r \u00e5tta k<span class=\"__5 _384\"></span>vinn<span class=\"__5 _384\"></span>or oc<span class=\"__5 _384\"></span>h sex m\u00e4n<span class=\"__5 _384\"></span>. Sex av fjo<span class=\"__5 _384\"></span>rton l<span class=\"__5 _384\"></span>edam<span class=\"__5 _384\"></span>\u00f6ter \u00e4r anst\u00e4llda i bolaget.<span class=\"__5 _e5_1\"> </span>Sty<span class=\"__5 _384\"></span>rels<span class=\"__5 _384\"></span>eled<span class=\"__5 _384\"></span>amoten Len<span class=\"__5 _384\"></span>a Patriks<span class=\"__5 _384\"></span>son Kel<span class=\"__5 _384\"></span>ler \u00e4r m<span class=\"__5 _384\"></span>ajoritets<span class=\"__5 _384\"></span>\u00e4gare i Patriks<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>son G<span class=\"__5 _384\"></span>roup A<span class=\"__5 _384\"></span>B som h<span class=\"__5 _384\"></span>ar haft af<span class=\"__5 _384\"></span>f\u00e4r<span class=\"__5 _384\"></span>sf\u00f6rbi<span class=\"__5 _384\"></span>nde<span class=\"__5 _384\"></span>lser m<span class=\"__5 _384\"></span>ed H&amp;<span class=\"__5 _384\"></span>M-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rnen under \u00e5ret. T<span class=\"__5 _387\"></span>ransaktionerna har skett p\u00e5<span class=\"__5 _385\"></span> mark<span class=\"__5 _384\"></span>nadsm\u00e4ssiga grund<span class=\"__5 _384\"></span>er och ers<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>gen f\u00f6r 2<span class=\"__5 _384\"></span>023 upp<span class=\"__5 _384\"></span>gic<span class=\"__5 _384\"></span>k till M<span class=\"__5 _384\"></span>SE<span class=\"__5 _384\"></span>K 6,<span class=\"__5 _385\"></span>9 (10<span class=\"__5 _384\"></span>,6)<span class=\"__5 _384\"></span>. Utest\u00e5e<span class=\"__5 _384\"></span>nde m<span class=\"__5 _384\"></span>ellan<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>havan<span class=\"__5 _384\"></span>de pe<span class=\"__5 _384\"></span>r 30 nove<span class=\"__5 _384\"></span>mbe<span class=\"__5 _384\"></span>r 2023 up<span class=\"__5 _384\"></span>pgi<span class=\"__5 _384\"></span>ck totalt till M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 0,6 (<span class=\"__5 _384\"></span>0,<span class=\"__5 _384\"></span>2)<span class=\"__5 _384\"></span>. Eric<span class=\"__5 _384\"></span>a Wik<span class=\"__5 _384\"></span>ing H\u00e4<span class=\"__5 _384\"></span>ger \u00e4r p<span class=\"__5 _384\"></span>artn<span class=\"__5 _384\"></span>er p\u00e5 a<span class=\"__5 _384\"></span>dvokatbyr<span class=\"__5 _384\"></span>\u00e5n Man<span class=\"__5 _384\"></span>nheim<span class=\"__5 _384\"></span>er Swa<span class=\"__5 _384\"></span>rtli<span class=\"__5 _384\"></span>ng so<span class=\"__5 _384\"></span>m har haf<span class=\"__5 _384\"></span>t aff\u00e4<span class=\"__5 _384\"></span>rsf\u00f6r<span class=\"__5 _384\"></span>bind<span class=\"__5 _384\"></span>else<span class=\"__5 _384\"></span>r med H<span class=\"__5 _384\"></span>&amp;M<span class=\"__5 _384\"></span>-konc<span class=\"__5 _384\"></span>ern<span class=\"__5 _384\"></span>en und<span class=\"__5 _384\"></span>er \u00e5ret. Er<span class=\"__5 _384\"></span>ika Wik<span class=\"__5 _384\"></span>ing H\u00e4ger l\u00e4mnade st<span class=\"__5 _384\"></span>yrelsen under \u00e5rsst\u00e4mman i maj 2023. T<span class=\"__5 _387\"></span>ransaktionerna<span class=\"__5 _384\"></span> har s<span class=\"__5 _384\"></span>kett p\u00e5 mark<span class=\"__5 _384\"></span>nad<span class=\"__5 _384\"></span>sm\u00e4s<span class=\"__5 _384\"></span>sig<span class=\"__5 _384\"></span>a grund<span class=\"__5 _384\"></span>er oc<span class=\"__5 _384\"></span>h ers<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>gen f\u00f6r 2<span class=\"__5 _384\"></span>023  <span class=\"__5 _389\"></span>uppg<span class=\"__5 _384\"></span>ick til<span class=\"__5 _384\"></span>l MS<span class=\"__5 _384\"></span>EK 0,<span class=\"__5 _384\"></span>4 (3,9). Utest\u00e5<span class=\"__5 _384\"></span>ende m<span class=\"__5 _384\"></span>ella<span class=\"__5 _384\"></span>nhavan<span class=\"__5 _384\"></span>de pe<span class=\"__5 _384\"></span>r 30 nove<span class=\"__5 _384\"></span>m-<span class=\"__5 _e5_1\"> </span>be<span class=\"__5 _384\"></span>r 2023 up<span class=\"__5 _384\"></span>pgi<span class=\"__5 _384\"></span>ck totalt till M<span class=\"__5 _384\"></span>SE<span class=\"__5 _384\"></span>K 0,0 (0<span class=\"__5 _384\"></span>,<span class=\"__5 _385\"></span>1)<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>Er<span class=\"__5 _384\"></span>s\u00e4t<span class=\"__5 _384\"></span>tn<span class=\"__5 _384\"></span>ing t<span class=\"__5 _384\"></span>ill le<span class=\"__5 _384\"></span>dan<span class=\"__5 _384\"></span>de be<span class=\"__5 _384\"></span>fat<span class=\"__5 _384\"></span>tn<span class=\"__5 _384\"></span>ing<span class=\"__5 _384\"></span>sh<span class=\"__5 _384\"></span>avare Ers\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l leda<span class=\"__5 _384\"></span>nde b<span class=\"__5 _384\"></span>efattnin<span class=\"__5 _384\"></span>gshava<span class=\"__5 _384\"></span>re base<span class=\"__5 _384\"></span>rar sig p<span class=\"__5 _384\"></span>\u00e5 bes<span class=\"__5 _384\"></span>lut f\u00f6r  <span class=\"__5 _389\"></span>riktlinjer som \u00e5rligen tas av<span class=\"__5 _385\"></span> \u00e5rs<span class=\"__5 _384\"></span>st\u00e4mman, se f\u00f6rvaltningsber\u00e4ttelsen  sidorna <span class=\"__5 _404\"> </span>48\u201350<span class=\"__5 _e5_1\"> </span>. Ers<span class=\"__5 _384\"></span>\u00e4ttning till vd<span class=\"__5 _e5_1\"> </span>Ers\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l vd har un<span class=\"__5 _384\"></span>der r\u00e4ken<span class=\"__5 _384\"></span>skap<span class=\"__5 _384\"></span>s\u00e5ret 202<span class=\"__5 _384\"></span>3 i form av l\u00f6<span class=\"__5 _384\"></span>n och f\u00f6r-<span class=\"__5 _e5_1\"> </span>m\u00e5ne<span class=\"__5 _384\"></span>r utg\u00e5tt me<span class=\"__5 _384\"></span>d M<span class=\"__5 _384\"></span>SEK 15<span class=\"__5 _384\"></span>,<span class=\"__5 _385\"></span>1 (14<span class=\"__5 _384\"></span>,7)<span class=\"__5 _384\"></span>. D\u00e4r<span class=\"__5 _384\"></span>ut\u00f6ver har avs<span class=\"__5 _384\"></span>een<span class=\"__5 _384\"></span>de r\u00e4kens<span class=\"__5 _384\"></span>kaps<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>\u00e5ret 2023 e<span class=\"__5 _384\"></span>n r\u00f6rlig e<span class=\"__5 _384\"></span>rs\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l vd om M<span class=\"__5 _384\"></span>SEK 3<span class=\"__5 _384\"></span>,8 (<span class=\"__5 _384\"></span>0) utb<span class=\"__5 _384\"></span>etalats oc<span class=\"__5 _384\"></span>h kostnad<span class=\"__5 _384\"></span>sf\u00f6r<span class=\"__5 _384\"></span>ts und<span class=\"__5 _384\"></span>er f\u00f6rs<span class=\"__5 _384\"></span>ta kva<span class=\"__5 _384\"></span>rtal<span class=\"__5 _384\"></span>et 2024. Pen<span class=\"__5 _384\"></span>sion<span class=\"__5 _384\"></span>svi<span class=\"__5 _384\"></span>llkor f\u00f6r vd o<span class=\"__5 _384\"></span>mfat-<span class=\"__5 _e5_1\"> </span>tas av pre<span class=\"__5 _384\"></span>miep<span class=\"__5 _384\"></span>ens<span class=\"__5 _384\"></span>ion sa<span class=\"__5 _384\"></span>mt av ITP<span class=\"__5 _384\"></span>-p<span class=\"__5 _384\"></span>lane<span class=\"__5 _384\"></span>n. De<span class=\"__5 _384\"></span>n samm<span class=\"__5 _384\"></span>anlag<span class=\"__5 _384\"></span>da pe<span class=\"__5 _384\"></span>nsio<span class=\"__5 _384\"></span>ns<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>kostnad<span class=\"__5 _384\"></span>en sk<span class=\"__5 _384\"></span>a upp<span class=\"__5 _384\"></span>g\u00e5 till totalt 30 p<span class=\"__5 _384\"></span>roce<span class=\"__5 _384\"></span>nt av den fast<span class=\"__5 _384\"></span>a l\u00f6ne<span class=\"__5 _384\"></span>n<span class=\"__5 _e5_1\"> </span>. Pen<span class=\"__5 _384\"></span>sion<span class=\"__5 _384\"></span>s-<span class=\"__5 _e5_1\"> </span>kostnad u<span class=\"__5 _384\"></span>ppg<span class=\"__5 _384\"></span>ick till M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 4<span class=\"__5 _384\"></span>,4 (4<span class=\"__5 _384\"></span>,3<span class=\"__5 _384\"></span>). Vd:s pe<span class=\"__5 _384\"></span>nsio<span class=\"__5 _384\"></span>ns\u00e5<span class=\"__5 _384\"></span>lder \u00e4<span class=\"__5 _384\"></span>r 65.<span class=\"__5 _e5_1\"> </span>V<span class=\"__5 _385\"></span>d ha<span class=\"__5 _384\"></span>r 12 m\u00e5nad<span class=\"__5 _384\"></span>ers up<span class=\"__5 _384\"></span>ps\u00e4<span class=\"__5 _384\"></span>gning<span class=\"__5 _384\"></span>stid<span class=\"__5 _384\"></span>. I det fall f\u00f6retag<span class=\"__5 _384\"></span>et s\u00e4ge<span class=\"__5 _384\"></span>r upp anst\u00e4llningsavtalet utg\u00e5r dessutom en \u00e5rsl\u00f6n s\u00e5som avg\u00e5ngsvederlag. Anst\u00e4llningsvillkor f\u00f6r verkst\u00e4llande direkt<span class=\"__5 _385\"></span>\u00f6r be<span class=\"__5 _384\"></span>slutas av<span class=\"__5 _385\"></span> sty<span class=\"__5 _384\"></span>relsen<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>Pension till en tidigare vd<span class=\"__5 _e5_1\"> </span>En tidig<span class=\"__5 _384\"></span>are vd gick i p<span class=\"__5 _384\"></span>ens<span class=\"__5 _384\"></span>ion d<span class=\"__5 _384\"></span>en 1 se<span class=\"__5 _384\"></span>ptember 2<span class=\"__5 _384\"></span>00<span class=\"__5 _384\"></span>9<span class=\"__5 _387\"></span>. D<span class=\"__5 _384\"></span>en totala s<span class=\"__5 _384\"></span>kuld<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>f\u00f6rda p<span class=\"__5 _384\"></span>ensi<span class=\"__5 _384\"></span>onsf\u00f6<span class=\"__5 _384\"></span>rplik<span class=\"__5 _384\"></span>telse<span class=\"__5 _384\"></span>n, s<span class=\"__5 _384\"></span>om bas<span class=\"__5 _384\"></span>eras p\u00e5 at<span class=\"__5 _384\"></span>t den<span class=\"__5 _384\"></span>ne und<span class=\"__5 _384\"></span>er de tre f\u00f6rsta \u00e5<span class=\"__5 _384\"></span>ren upp<span class=\"__5 _384\"></span>bar p<span class=\"__5 _384\"></span>ensi<span class=\"__5 _384\"></span>on motsva<span class=\"__5 _384\"></span>rand<span class=\"__5 _384\"></span>e 65 proc<span class=\"__5 _384\"></span>ent av den fa<span class=\"__5 _384\"></span>sta l\u00f6n<span class=\"__5 _384\"></span>en oc<span class=\"__5 _384\"></span>h d\u00e4refter li<span class=\"__5 _384\"></span>vsva<span class=\"__5 _384\"></span>rig \u00e5ld<span class=\"__5 _384\"></span>ers<span class=\"__5 _384\"></span>pen<span class=\"__5 _384\"></span>sio<span class=\"__5 _384\"></span>n motsvara<span class=\"__5 _384\"></span>nde 5<span class=\"__5 _384\"></span>0 proce<span class=\"__5 _384\"></span>nt av sam<span class=\"__5 _384\"></span>ma l\u00f6n<span class=\"__5 _384\"></span>, upp<span class=\"__5 _384\"></span>g\u00e5r til<span class=\"__5 _384\"></span>l MS<span class=\"__5 _384\"></span>EK 10<span class=\"__5 _384\"></span>5,<span class=\"__5 _384\"></span>5 (97<span class=\"__5 _387\"></span>,<span class=\"__5 _384\"></span>5). I \u00e5rets f\u00f6r\u00e4n<span class=\"__5 _384\"></span>drin<span class=\"__5 _384\"></span>g av skuld<span class=\"__5 _384\"></span>f\u00f6rd pe<span class=\"__5 _384\"></span>nsio<span class=\"__5 _384\"></span>nsf\u00f6rp<span class=\"__5 _384\"></span>lik<span class=\"__5 _384\"></span>telse in<span class=\"__5 _384\"></span>g\u00e5r ak<span class=\"__5 _384\"></span>tuarie<span class=\"__5 _384\"></span>lla vin<span class=\"__5 _384\"></span>ster om M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 13,<span class=\"__5 _384\"></span>0 (2<span class=\"__5 _384\"></span>2,0<span class=\"__5 _384\"></span>). Kos<span class=\"__5 _384\"></span>t-<span class=\"__5 _e5_1\"> </span>nad<span class=\"__5 _384\"></span>en f\u00f6r pe<span class=\"__5 _384\"></span>nsio<span class=\"__5 _384\"></span>n till tid<span class=\"__5 _384\"></span>igare vd ing<span class=\"__5 _384\"></span>\u00e5r i pos<span class=\"__5 _384\"></span>ten \u201d<span class=\"__5 _385\"></span>d\u00e4r<span class=\"__5 _384\"></span>av pens<span class=\"__5 _384\"></span>ion til<span class=\"__5 _384\"></span>l sty<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>relse,<span class=\"__5 _385\"></span> vd, ledningsgrupp.<span class=\"__5 _385\"></span>\u201d<span class=\"__5 _e5_1\"> </span>Ers<span class=\"__5 _384\"></span>\u00e4ttning till ledning<span class=\"__5 _384\"></span>sgrupp<span class=\"__5 _e5_1\"> </span>Led<span class=\"__5 _384\"></span>ninge<span class=\"__5 _384\"></span>ns sam<span class=\"__5 _384\"></span>mans<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>g i konce<span class=\"__5 _384\"></span>rnen p<span class=\"__5 _384\"></span>er de<span class=\"__5 _384\"></span>n 30 nov<span class=\"__5 _384\"></span>emb<span class=\"__5 _384\"></span>er 2023<span class=\"__5 _384\"></span>, ink<span class=\"__5 _384\"></span>lusi<span class=\"__5 _384\"></span>ve vd, b<span class=\"__5 _384\"></span>estod av 4 (9) m\u00e4n o<span class=\"__5 _384\"></span>ch 4 (6) k<span class=\"__5 _384\"></span>vinn<span class=\"__5 _384\"></span>or<span class=\"__5 _385\"></span>, varav 0 (<span class=\"__5 _384\"></span>0) m\u00e4<span class=\"__5 _384\"></span>n och 1 (1<span class=\"__5 _384\"></span>) kv<span class=\"__5 _384\"></span>inna i m<span class=\"__5 _384\"></span>ode<span class=\"__5 _384\"></span>rbo<span class=\"__5 _384\"></span>laget<span class=\"__5 _384\"></span>. Ledn<span class=\"__5 _384\"></span>ings<span class=\"__5 _384\"></span>grup<span class=\"__5 _384\"></span>pen utg<span class=\"__5 _384\"></span>\u00f6rs<span class=\"__5 _384\"></span>, ut\u00f6ver vd, av fi<span class=\"__5 _384\"></span>nans<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>chef, ans<span class=\"__5 _384\"></span>varig f\u00f6r H<span class=\"__5 _384\"></span>&amp;M<span class=\"__5 _384\"></span>, ansva<span class=\"__5 _384\"></span>rig f\u00f6r p<span class=\"__5 _384\"></span>ort<span class=\"__5 _384\"></span>folio b<span class=\"__5 _384\"></span>rand<span class=\"__5 _384\"></span>s, an<span class=\"__5 _384\"></span>svari<span class=\"__5 _384\"></span>g f\u00f6r New Grow<span class=\"__5 _384\"></span>th &amp; V<span class=\"__5 _385\"></span>entu<span class=\"__5 _384\"></span>res, s<span class=\"__5 _384\"></span>amt ansv<span class=\"__5 _384\"></span>ariga f\u00f6r f\u00f6<span class=\"__5 _384\"></span>ljand<span class=\"__5 _384\"></span>e konce<span class=\"__5 _384\"></span>rnfunk<span class=\"__5 _384\"></span>tion<span class=\"__5 _384\"></span>er<span class=\"__5 _384\"></span>: kommunikation, h\u00e5llbarhet och people &amp; organisational development/<span class=\"__5 _384\"></span>HR<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>Ers\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l ledn<span class=\"__5 _384\"></span>ings<span class=\"__5 _384\"></span>grup<span class=\"__5 _384\"></span>pen<span class=\"__5 _384\"></span>, f\u00f6rutom ti<span class=\"__5 _384\"></span>ll vd, h<span class=\"__5 _384\"></span>ar und<span class=\"__5 _384\"></span>er r\u00e4kens<span class=\"__5 _384\"></span>kaps<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>\u00e5ret 2023 i fo<span class=\"__5 _384\"></span>rm av l\u00f6n o<span class=\"__5 _384\"></span>ch f\u00f6rm<span class=\"__5 _384\"></span>\u00e5ner utg\u00e5t<span class=\"__5 _384\"></span>t med M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 39<span class=\"__5 _385\"></span>,6 (<span class=\"__5 _384\"></span>58<span class=\"__5 _384\"></span>,2<span class=\"__5 _384\"></span>).  <span class=\"__5 _389\"></span>D\u00e4rut<span class=\"__5 _385\"></span>\u00f6ver har avseende r\u00e4kenskaps\u00e5ret 2023 en r<span class=\"__5 _385\"></span>\u00f6rlig ers\u00e4ttning till led<span class=\"__5 _384\"></span>ning<span class=\"__5 _384\"></span>sgru<span class=\"__5 _384\"></span>ppe<span class=\"__5 _384\"></span>n, f\u00f6r<span class=\"__5 _384\"></span>utom vd, o<span class=\"__5 _384\"></span>m MS<span class=\"__5 _384\"></span>EK 9<span class=\"__5 _385\"></span>,7 (0<span class=\"__5 _384\"></span>) utbetalats o<span class=\"__5 _384\"></span>ch kostn<span class=\"__5 _384\"></span>ads<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>f\u00f6r<span class=\"__5 _384\"></span>ts unde<span class=\"__5 _384\"></span>r f\u00f6rsta k<span class=\"__5 _384\"></span>var<span class=\"__5 _384\"></span>tal<span class=\"__5 _384\"></span>et 2024. Pens<span class=\"__5 _384\"></span>ion<span class=\"__5 _384\"></span>skostna<span class=\"__5 _384\"></span>d f\u00f6r led<span class=\"__5 _384\"></span>nings<span class=\"__5 _384\"></span>gru<span class=\"__5 _384\"></span>ppe<span class=\"__5 _384\"></span>n, f\u00f6rutom til<span class=\"__5 _384\"></span>l vd, up<span class=\"__5 _384\"></span>pgi<span class=\"__5 _384\"></span>ck und<span class=\"__5 _384\"></span>er \u00e5ret till M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 13,<span class=\"__5 _384\"></span>3 (<span class=\"__5 _384\"></span>23,9). F\u00f6r tj\u00e4n<span class=\"__5 _384\"></span>stem\u00e4n<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>nen i ledni<span class=\"__5 _385\"></span>ngsgruppen finns r<span class=\"__5 _385\"></span>egler om til<span class=\"__5 _385\"></span>l\u00e4gg till<span class=\"__5 _385\"></span> \u00e5lderspension ut<span class=\"__5 _385\"></span>\u00f6ver ITP<span class=\"__5 _384\"></span>-plan. Pensions<span class=\"__5 _384\"></span>\u00e5ldern varierar mellan 62 och 65 \u00e5r<span class=\"__5 _387\"></span>. \u00c5tagandet<span class=\"__5 _385\"></span> har del<span class=\"__5 _384\"></span>vis t\u00e4<span class=\"__5 _384\"></span>ckts g<span class=\"__5 _384\"></span>eno<span class=\"__5 _384\"></span>m att se<span class=\"__5 _384\"></span>parata f\u00f6rs<span class=\"__5 _384\"></span>\u00e4kr<span class=\"__5 _384\"></span>ingar h<span class=\"__5 _384\"></span>ar teck<span class=\"__5 _384\"></span>nats.<span class=\"__5 _e5_1\"> </span>H&amp;<span class=\"__5 _384\"></span>M In<span class=\"__5 _384\"></span>ce<span class=\"__5 _384\"></span>ntive Pr<span class=\"__5 _384\"></span>ogra<span class=\"__5 _384\"></span>m (H<span class=\"__5 _384\"></span>I<span class=\"__5 _384\"></span>P)<span class=\"__5 _e5_1\"> </span>P\u00e5 en extra b<span class=\"__5 _384\"></span>olag<span class=\"__5 _384\"></span>sst\u00e4<span class=\"__5 _384\"></span>mma de<span class=\"__5 _384\"></span>n 20 ok<span class=\"__5 _384\"></span>tober 2<span class=\"__5 _384\"></span>010 b<span class=\"__5 _384\"></span>esl<span class=\"__5 _384\"></span>utade<span class=\"__5 _384\"></span>s om ett bel\u00f6ning<span class=\"__5 _384\"></span>sprogram f\u00f6r sam<span class=\"__5 _385\"></span>tliga anst\u00e4llda inom H&amp;M-<span class=\"__5 _384\"></span>koncernen.<span class=\"__5 _e5_1\"> </span>Progr<span class=\"__5 _384\"></span>ammet in<span class=\"__5 _384\"></span>itierad<span class=\"__5 _384\"></span>es av fami<span class=\"__5 _384\"></span>ljen Stefan Pe<span class=\"__5 _384\"></span>rss<span class=\"__5 _384\"></span>on ge<span class=\"__5 _384\"></span>nom en g<span class=\"__5 _384\"></span>\u00e5va, o<span class=\"__5 _384\"></span>m 4 04<span class=\"__5 _384\"></span>0 40<span class=\"__5 _384\"></span>4 H&amp;M<span class=\"__5 _384\"></span>-a<span class=\"__5 _384\"></span>ktie<span class=\"__5 _384\"></span>r till ett v\u00e4rd<span class=\"__5 _384\"></span>e om cir<span class=\"__5 _384\"></span>ka 1 milj<span class=\"__5 _384\"></span>ard SEK<span class=\"__5 _384\"></span>, ti<span class=\"__5 _384\"></span>ll en sve<span class=\"__5 _384\"></span>nsk stift<span class=\"__5 _385\"></span>else, Stift<span class=\"__5 _385\"></span>elsen H&amp;M Incen<span class=\"__5 _385\"></span>tive Pr<span class=\"__5 _385\"></span>ogram. All<span class=\"__5 _384\"></span>a anst\u00e4l<span class=\"__5 _384\"></span>lda i H&amp;<span class=\"__5 _384\"></span>M-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rnen<span class=\"__5 _384\"></span>, oavs<span class=\"__5 _384\"></span>ett befat<span class=\"__5 _384\"></span>tning o<span class=\"__5 _384\"></span>ch l\u00f6<span class=\"__5 _384\"></span>neni<span class=\"__5 _384\"></span>v\u00e5, omfatt<span class=\"__5 _384\"></span>as av progr<span class=\"__5 _384\"></span>ammet e<span class=\"__5 _384\"></span>nligt s<span class=\"__5 _384\"></span>amma gr<span class=\"__5 _384\"></span>undp<span class=\"__5 _384\"></span>rinc<span class=\"__5 _384\"></span>ip utifr\u00e5n a<span class=\"__5 _384\"></span>rbetad tid, heltid eller deltid. De anst\u00e4lldas tidigare arbet<span class=\"__5 _385\"></span>ade \u00e5r tillgodo<span class=\"__5 _384\"></span>r\u00e4knas i kv<span class=\"__5 _384\"></span>alifi<span class=\"__5 _384\"></span>kations<span class=\"__5 _384\"></span>tiden<span class=\"__5 _384\"></span>, vil<span class=\"__5 _384\"></span>ken upp<span class=\"__5 _384\"></span>g\u00e5r till fem \u00e5<span class=\"__5 _384\"></span>r<span class=\"__5 _387\"></span>, o<span class=\"__5 _384\"></span>m inte loka<span class=\"__5 _384\"></span>la regle<span class=\"__5 _384\"></span>r kr\u00e4ve<span class=\"__5 _384\"></span>r annat<span class=\"__5 _384\"></span>. Gru<span class=\"__5 _384\"></span>ndreg<span class=\"__5 _384\"></span>eln \u00e4r att u<span class=\"__5 _384\"></span>tbetalni<span class=\"__5 _384\"></span>ng p\u00e5b<span class=\"__5 _384\"></span>\u00f6rjas ti<span class=\"__5 _384\"></span>digas<span class=\"__5 _384\"></span>t vid 62 \u00e5r<span class=\"__5 _384\"></span>s \u00e5lde<span class=\"__5 _384\"></span>r<span class=\"__5 _385\"></span>. Det komm<span class=\"__5 _384\"></span>er do<span class=\"__5 _384\"></span>ck att fi<span class=\"__5 _384\"></span>nnas m<span class=\"__5 _384\"></span>\u00f6jlig<span class=\"__5 _384\"></span>het att f\u00e5 si<span class=\"__5 _384\"></span>na ande<span class=\"__5 _384\"></span>lar utb<span class=\"__5 _384\"></span>etalda redan efter t<span class=\"__5 _385\"></span>io anst\u00e4llnings\u00e5r<span class=\"__5 _385\"></span>, dock tidigast 2021<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>\u00c5r<span class=\"__5 _384\"></span>sst\u00e4m<span class=\"__5 _384\"></span>man 20<span class=\"__5 _384\"></span>13 be<span class=\"__5 _384\"></span>slutad<span class=\"__5 _384\"></span>e att \u00e4nd<span class=\"__5 _384\"></span>ra grun<span class=\"__5 _384\"></span>den f\u00f6<span class=\"__5 _384\"></span>r framtida avs<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>gar till HIP<span class=\"__5 _387\"></span>. Den tidigare k<span class=\"__5 _385\"></span>oppling<span class=\"__5 _384\"></span>en till u<span class=\"__5 _385\"></span>tdelnings\u00f6<span class=\"__5 _384\"></span>kning \u00e4r numera borttag<span class=\"__5 _384\"></span>en, i st\u00e4ll<span class=\"__5 _384\"></span>et \u00e4r grun<span class=\"__5 _384\"></span>den f\u00f6r av<span class=\"__5 _384\"></span>s\u00e4ttni<span class=\"__5 _384\"></span>ngar til<span class=\"__5 _384\"></span>l HI<span class=\"__5 _384\"></span>P 10 p<span class=\"__5 _384\"></span>rocent av \u00f6<span class=\"__5 _384\"></span>knin<span class=\"__5 _384\"></span>gen av bol<span class=\"__5 _384\"></span>agets v<span class=\"__5 _384\"></span>inst ef<span class=\"__5 _384\"></span>ter skat<span class=\"__5 _384\"></span>t mell<span class=\"__5 _384\"></span>an tv\u00e5 r<span class=\"__5 _384\"></span>\u00e4kensk<span class=\"__5 _384\"></span>aps\u00e5<span class=\"__5 _384\"></span>r i f\u00f6ljd<span class=\"__5 _384\"></span>. Vins<span class=\"__5 _384\"></span>t\u00f6knin<span class=\"__5 _384\"></span>gen be<span class=\"__5 _384\"></span>r\u00e4kna<span class=\"__5 _384\"></span>s p\u00e5 vin<span class=\"__5 _384\"></span>st efter s<span class=\"__5 _384\"></span>katt f\u00f6re avs<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>g till H<span class=\"__5 _384\"></span>IP<span class=\"__5 _387\"></span>. Vi<span class=\"__5 _384\"></span>d ber\u00e4<span class=\"__5 _384\"></span>knan<span class=\"__5 _384\"></span>det av avs\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l HI<span class=\"__5 _384\"></span>P f\u00f6r \u00e5r 2 sk<span class=\"__5 _384\"></span>a s\u00e5le<span class=\"__5 _384\"></span>des d<span class=\"__5 _384\"></span>et \u00e5rets vins<span class=\"__5 _384\"></span>t efter s<span class=\"__5 _384\"></span>katt j\u00e4m<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>f\u00f6ras m<span class=\"__5 _384\"></span>ot \u00e5r 1:s v<span class=\"__5 _384\"></span>inst ef<span class=\"__5 _384\"></span>ter skat<span class=\"__5 _384\"></span>t f\u00f6re avs\u00e4ttn<span class=\"__5 _384\"></span>ing till H<span class=\"__5 _384\"></span>I<span class=\"__5 _384\"></span>P<span class=\"__5 _387\"></span>. Detta f\u00f6r att b<span class=\"__5 _384\"></span>\u00e5da \u00e5ren s<span class=\"__5 _384\"></span>ka ha sam<span class=\"__5 _384\"></span>ma j\u00e4mf\u00f6re<span class=\"__5 _384\"></span>lseg<span class=\"__5 _384\"></span>rund<span class=\"__5 _384\"></span>, dv<span class=\"__5 _384\"></span>s vins<span class=\"__5 _384\"></span>t efter sk<span class=\"__5 _384\"></span>att f\u00f6re avs<span class=\"__5 _384\"></span>\u00e4tt-<span class=\"__5 _e5_1\"> </span>ning ti<span class=\"__5 _384\"></span>ll HI<span class=\"__5 _384\"></span>P<span class=\"__5 _387\"></span>. Den f\u00f6<span class=\"__5 _384\"></span>rsta avs<span class=\"__5 _384\"></span>\u00e4ttning<span class=\"__5 _384\"></span>en till H<span class=\"__5 _384\"></span>I<span class=\"__5 _384\"></span>P base<span class=\"__5 _384\"></span>rat p\u00e5 en v<span class=\"__5 _384\"></span>inst\u00f6k<span class=\"__5 _384\"></span>ning gjo<span class=\"__5 _384\"></span>rdes f\u00f6r r\u00e4ke<span class=\"__5 _384\"></span>nska<span class=\"__5 _384\"></span>ps\u00e5ret so<span class=\"__5 _384\"></span>m sluta<span class=\"__5 _384\"></span>de de<span class=\"__5 _384\"></span>n 30 nove<span class=\"__5 _384\"></span>mbe<span class=\"__5 _384\"></span>r 2013<span class=\"__5 _384\"></span>. Avs\u00e4ttn<span class=\"__5 _384\"></span>ing till H<span class=\"__5 _384\"></span>I<span class=\"__5 _384\"></span>P f\u00f6r ett r\u00e4ken<span class=\"__5 _384\"></span>skap<span class=\"__5 _384\"></span>s\u00e5r kostn<span class=\"__5 _384\"></span>adsf\u00f6r<span class=\"__5 _384\"></span>s und<span class=\"__5 _384\"></span>er det \u00e5r s<span class=\"__5 _384\"></span>om den h<span class=\"__5 _384\"></span>\u00e4nf\u00f6r sig ti<span class=\"__5 _384\"></span>ll. E<span class=\"__5 _384\"></span>xempe<span class=\"__5 _384\"></span>l: vi<span class=\"__5 _384\"></span>nsten efter s<span class=\"__5 _384\"></span>katt \u00e5<span class=\"__5 _384\"></span>r 1 \u00e4r 10<span class=\"__5 _384\"></span>0. Vi<span class=\"__5 _384\"></span>nsten efte<span class=\"__5 _384\"></span>r skat<span class=\"__5 _384\"></span>t \u00e5r 2 \u00e4r 13<span class=\"__5 _384\"></span>0, avs\u00e4t<span class=\"__5 _384\"></span>tning<span class=\"__5 _384\"></span>en ska d<span class=\"__5 _384\"></span>\u00e5 vara 3 oc<span class=\"__5 _384\"></span>h komme<span class=\"__5 _384\"></span>r att kostna<span class=\"__5 _384\"></span>ds<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>f\u00f6ras un<span class=\"__5 _384\"></span>der \u00e5r 2<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>Det fin<span class=\"__5 _384\"></span>ns ett tak s<span class=\"__5 _384\"></span>om tr\u00e4d<span class=\"__5 _384\"></span>er in f\u00f6r att b<span class=\"__5 _384\"></span>egr<span class=\"__5 _384\"></span>\u00e4nsa stor<span class=\"__5 _384\"></span>leken p<span class=\"__5 _384\"></span>\u00e5 avs\u00e4ttn<span class=\"__5 _384\"></span>inge<span class=\"__5 _384\"></span>n n\u00e4r vinst\u00f6kningen mellan tv\u00e5 \u00e5r kan ses som opropo<span class=\"__5 _384\"></span>rtionellt stor<span class=\"__5 _387\"></span>. T<span class=\"__5 _387\"></span>aket \u00e4r sat<span class=\"__5 _384\"></span>t till 2 proc<span class=\"__5 _384\"></span>ent av \u00e5rets vi<span class=\"__5 _384\"></span>nst efter s<span class=\"__5 _384\"></span>katt f\u00f6<span class=\"__5 _384\"></span>re avs\u00e4ttni<span class=\"__5 _384\"></span>ng till H<span class=\"__5 _384\"></span>IP<span class=\"__5 _387\"></span>. Avs\u00e4ttn<span class=\"__5 _384\"></span>ingar<span class=\"__5 _384\"></span>na till stif<span class=\"__5 _384\"></span>tels<span class=\"__5 _384\"></span>en ska p<span class=\"__5 _384\"></span>lac<span class=\"__5 _384\"></span>eras i H&amp;<span class=\"__5 _384\"></span>M-<span class=\"__5 _384\"></span>akti<span class=\"__5 _384\"></span>er<span class=\"__5 _385\"></span>. Ut\u00f6ver d<span class=\"__5 _384\"></span>etta finn<span class=\"__5 _384\"></span>s inget \u00e5tag<span class=\"__5 _384\"></span>ande f\u00f6r H<span class=\"__5 _384\"></span>&amp;M<span class=\"__5 _384\"></span>. I k<span class=\"__5 _385\"></span>oncernredovisni<span class=\"__5 _385\"></span>ngen redo<span class=\"__5 _385\"></span>visas kos<span class=\"__5 _385\"></span>tnaderna f<span class=\"__5 _385\"></span>\u00f6r bel\u00f6ningspr<span class=\"__5 _385\"></span>ogram<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>met enligt r<span class=\"__5 _385\"></span>egl<span class=\"__5 _384\"></span>erna f\u00f6r k<span class=\"__5 _385\"></span>ort<span class=\"__5 _384\"></span>fristiga vinstandels<span class=\"__5 _384\"></span>- och bonusplane<span class=\"__5 _384\"></span>r enligt IA<span class=\"__5 _384\"></span>S 19<span class=\"__5 _385\"></span>. Kostna<span class=\"__5 _384\"></span>dern<span class=\"__5 _384\"></span>a redov<span class=\"__5 _384\"></span>isas n\u00e4<span class=\"__5 _384\"></span>r bel<span class=\"__5 _384\"></span>opp<span class=\"__5 _384\"></span>et \u00e4r fastst<span class=\"__5 _384\"></span>\u00e4llt oc<span class=\"__5 _384\"></span>h en f\u00f6r-<span class=\"__5 _e5_1\"> </span>pliktelse<span class=\"__5 _385\"></span> f\u00f6rel<span class=\"__5 _385\"></span>igger<span class=\"__5 _385\"></span>. Beloppet \u00f6<span class=\"__5 _385\"></span>verf\u00f6rs till<span class=\"__5 _385\"></span> stift<span class=\"__5 _385\"></span>elsen under k<span class=\"__5 _385\"></span>ommande r\u00e4kenskaps\u00e5r<span class=\"__5 _e5_1\"> </span><span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>F\u00f6r 2<span class=\"__5 _384\"></span>023 till<span class=\"__5 _384\"></span>f\u00f6rdes avs<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>g till be<span class=\"__5 _384\"></span>l\u00f6n<span class=\"__5 _384\"></span>ings<span class=\"__5 _384\"></span>progra<span class=\"__5 _384\"></span>mmet M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 17<span class=\"__5 _384\"></span>7 (0) bas<span class=\"__5 _384\"></span>erat p\u00e5 gr<span class=\"__5 _384\"></span>unde<span class=\"__5 _384\"></span>n f\u00f6r avs\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l HI<span class=\"__5 _384\"></span>P som b<span class=\"__5 _384\"></span>esl<span class=\"__5 _384\"></span>utade<span class=\"__5 _384\"></span>s vid \u00e5r<span class=\"__5 _384\"></span>s<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>st\u00e4mm<span class=\"__5 _384\"></span>an 201<span class=\"__5 _384\"></span>3 och s<span class=\"__5 _384\"></span>om be<span class=\"__5 _384\"></span>sk<span class=\"__5 _384\"></span>rivs ova<span class=\"__5 _384\"></span>n.<span class=\"__5 _e5_1\"> </span>9<span class=\"__5 _387\"></span>. ME<span class=\"__5 _385\"></span>DELANT<span class=\"__5 _387\"></span>ALET<span class=\"__5 _385\"></span> ANST<span class=\"__5 _387\"></span>\u00c4LLD<span class=\"__5 _385\"></span>A<span class=\"__5 _e5_1\"> </span>2023<span class=\"__5 _e5_1\"> </span>T<span class=\"__5 _384\"></span>O<span class=\"__5 _384\"></span>TA<span class=\"__5 _386\"></span>LT<span class=\"__5 _e5_1\"> </span>A<span class=\"__5 _386\"></span>N<span class=\"__5 _386\"></span>D<span class=\"__5 _386\"></span>E<span class=\"__5 _384\"></span>L M\u00c4<span class=\"__5 _384\"></span>N %<span class=\"__5 _e5_1\"> </span>2<span class=\"__5 _384\"></span>0<span class=\"__5 _386\"></span>2<span class=\"__5 _386\"></span>2 <span class=\"__5 _389\"></span> T<span class=\"__5 _384\"></span>O<span class=\"__5 _384\"></span>TA<span class=\"__5 _386\"></span>LT<span class=\"__5 _e5_1\"> </span>A<span class=\"__5 _386\"></span>N<span class=\"__5 _386\"></span>D<span class=\"__5 _386\"></span>E<span class=\"__5 _384\"></span>L <span class=\"__5 _389\"></span> M\u00c4<span class=\"__5 _384\"></span>N %<span class=\"__5 _e5_1\"> </span>Sver<span class=\"__5 _384\"></span>ige<span class=\"__5 _408\"> </span><span class=\"ls0_5 ws0_5\">10 281<span class=\"__5 _b_4\"> </span><span class=\"ls2_5 ws2_5\">27<span class=\"__5 _e_5\"> </span><span class=\"ls26_5 ws29_5\">1<span class=\"__5 _384\"></span>0 4<span class=\"__5 _384\"></span>47<span class=\"__5 _a_5\"> </span></span>27<span class=\"__5 _e5_1\"> </span></span></span>Norge<span class=\"__5 _409\"> </span><span class=\"ls23_5 ws2a_5\">1 49<span class=\"__5 _384\"></span>9<span class=\"__5 _410\"> </span><span class=\"ls0_5 ws0_5\">7<span class=\"__5 _393\"> </span><span class=\"ls4_5 ws5_5\">1 663<span class=\"__5 _411\"> </span></span>8<span class=\"__5 _e5_1\"> </span></span></span>Danmark<span class=\"__5 _412\"> </span><span class=\"ls0_5 ws0_5\">1 37<span class=\"__5 _385\"></span>4<span class=\"__5 _413\"> </span>9<span class=\"__5 _393\"> </span>1 4<span class=\"__5 _384\"></span>36<span class=\"__5 _413\"> </span>8<span class=\"__5 _e5_1\"> </span></span>Storbritannien<span class=\"__5 _2a_5\"> </span><span class=\"ls0_5 ws0_5\">6 814<span class=\"__5 _a_5\"> </span><span class=\"ls27_5 ws2b_5\">25<span class=\"__5 _2b_5\"> </span></span>7 140<span class=\"__5 _a_5\"> </span><span class=\"ls27_5 ws2b_5\">25<span class=\"__5 _e5_1\"> </span></span></span>Sc<span class=\"__5 _384\"></span>hweiz<span class=\"__5 _2c_4\"> </span><span class=\"ls0_5 ws0_5\">1 64<span class=\"__5 _384\"></span>5<span class=\"__5 _400\"> </span><span class=\"ls32_5 ws28_5\">16<span class=\"__5 _393\"> </span><span class=\"ls28_5 ws23_5\">1 59<span class=\"__5 _384\"></span>9<span class=\"__5 _400\"> </span><span class=\"ls33_5 ws2d_5\">15<span class=\"__5 _e5_1\"> </span></span></span></span></span>T<span class=\"__5 _387\"></span>yskland<span class=\"__5 _2d_5\"> </span><span class=\"ls4_5 ws5_5\">10 568<span class=\"__5 _400\"> </span><span class=\"ls1e_5 ws1e_5\">17<span class=\"__5 _2e_4\"> </span><span class=\"ls0_5 ws0_5\">9 371<span class=\"__5 _a_5\"> </span><span class=\"ls11_5 ws12_5\">22<span class=\"__5 _e5_1\"> </span></span></span></span></span>Nede<span class=\"__5 _384\"></span>rl\u00e4nderna<span class=\"__5 _2f_4\"> </span><span class=\"ls22_5 ws2c_5\">2 192<span class=\"__5 _414\"> </span><span class=\"ls1e_5 ws1e_5\">17<span class=\"__5 _c_5\"> </span><span class=\"ls32_5 ws28_5\">2 282<span class=\"__5 _400\"> </span>16<span class=\"__5 _e5_1\"> </span></span></span></span>Belgien<span class=\"__5 _415\"> </span><span class=\"ls0_5 ws0_5\">1 973<span class=\"__5 _416\"> </span><span class=\"ls1a_5 ws1b_5\">29<span class=\"__5 _c_5\"> </span><span class=\"ls2e_5 ws2e_5\">2 07<span class=\"__5 _384\"></span>3<span class=\"__5 _416\"> </span><span class=\"ls32_5 ws28_5\">28<span class=\"__5 _e5_1\"> </span></span></span></span></span>\u00d6s<span class=\"__5 _384\"></span>ter<span class=\"__5 _384\"></span>ri<span class=\"__5 _384\"></span>ke<span class=\"__5 _417\"> </span><span class=\"ls25_5 ws2f_5\">1 756<span class=\"__5 _418\"> </span><span class=\"ls34_5 ws30_5\">12<span class=\"__5 _419\"> </span><span class=\"ls16_5 ws17_5\">1<span class=\"__5 _384\"></span> 7<span class=\"__5 _386\"></span>74<span class=\"__5 _418\"> </span></span>12<span class=\"__5 _e5_1\"> </span></span></span>Luxemburg<span class=\"__5 _420\"> </span><span class=\"ls22_5 ws2c_5\">198<span class=\"__5 _400\"> </span><span class=\"ls34_5 ws30_5\">12<span class=\"__5 _f_4\"> </span></span>197<span class=\"__5 _400\"> </span><span class=\"ls32_5 ws28_5\">16<span class=\"__5 _e5_1\"> </span></span></span>Finland<span class=\"__5 _421\"> </span><span class=\"ls1e_5 ws1e_5\">705<span class=\"__5 _413\"> </span><span class=\"ls0_5 ws0_5\">5<span class=\"__5 _1a_4\"> </span><span class=\"ls35_5 ws31_5\">778<span class=\"__5 _413\"> </span></span>5<span class=\"__5 _e5_1\"> </span></span></span>Fra<span class=\"__5 _384\"></span>nk<span class=\"__5 _384\"></span>ri<span class=\"__5 _384\"></span>ke<span class=\"__5 _422\"> </span><span class=\"ls2e_5 ws2e_5\">4 4<span class=\"__5 _384\"></span>42<span class=\"__5 _416\"> </span><span class=\"ls11_5 ws12_5\">22<span class=\"__5 _c_5\"> </span><span class=\"ls0_5 ws0_5\">4 646<span class=\"__5 _a_5\"> </span><span class=\"ls13_5 ws14_5\">23<span class=\"__5 _e5_1\"> </span></span></span></span></span>USA<span class=\"__5 _421\"> </span><span class=\"ls1f_5 ws1f_5\">10 24<span class=\"__5 _384\"></span>5<span class=\"__5 _a_5\"> </span><span class=\"ls32_5 ws28_5\">32<span class=\"__5 _393\"> </span><span class=\"ls22_5 ws2c_5\">11 19<span class=\"__5 _384\"></span>1<span class=\"__5 _416\"> </span><span class=\"ls37_5 ws33_5\">34<span class=\"__5 _e5_1\"> </span></span></span></span></span>Spanien<span class=\"__5 _423\"> </span><span class=\"ls28_5 ws23_5\">3 59<span class=\"__5 _384\"></span>1<span class=\"__5 _3a_4\"> </span><span class=\"ls35_5 ws31_5\">20<span class=\"__5 _3b_4\"> </span><span class=\"ls1c_5 ws1d_5\">3 947<span class=\"__5 _416\"> </span></span>20<span class=\"__5 _e5_1\"> </span></span></span>Polen<span class=\"__5 _3c_5\"> </span><span class=\"ls26_5 ws29_5\">5 852<span class=\"__5 _3a_4\"> </span><span class=\"ls35_5 ws31_5\">20<span class=\"__5 _401\"> </span><span class=\"ls0_5 ws0_5\">5 93<span class=\"__5 _384\"></span>0<span class=\"__5 _400\"> </span><span class=\"ls32_5 ws28_5\">16<span class=\"__5 _e5_1\"> </span></span></span></span></span>Tjeckien<span class=\"__5 _3d_4\"> </span><span class=\"ls2e_5 ws2e_5\">969<span class=\"__5 _400\"> </span><span class=\"ls17_5 ws18_5\">13<span class=\"__5 _2b_5\"> </span></span>1 075<span class=\"__5 _400\"> </span><span class=\"ls17_5 ws18_5\">13<span class=\"__5 _e5_1\"> </span></span></span>Por<span class=\"__5 _384\"></span>tu<span class=\"__5 _384\"></span>gal<span class=\"__5 _3e_5\"> </span><span class=\"ls26_5 ws29_5\">529<span class=\"__5 _400\"> </span><span class=\"ls33_5 ws2d_5\">15<span class=\"__5 _1f_4\"> </span><span class=\"ls1a_5 ws1b_5\">604<span class=\"__5 _400\"> </span></span>15<span class=\"__5 _e5_1\"> </span></span></span>Italien<span class=\"__5 _3c_5\"> </span><span class=\"ls38_5 ws34_5\">3<span class=\"__5 _384\"></span> 2<span class=\"__5 _384\"></span>67<span class=\"__5 _a_5\"> </span><span class=\"ls28_5 ws23_5\">26<span class=\"__5 _2b_5\"> </span><span class=\"ls15_5 ws16_5\">3<span class=\"__5 _384\"></span> 5<span class=\"__5 _384\"></span>51<span class=\"__5 _a_5\"> </span></span>26<span class=\"__5 _e5_1\"> </span></span></span>Kanada<span class=\"__5 _3f_4\"> </span><span class=\"ls28_5 ws23_5\">2 026<span class=\"__5 _400\"> </span><span class=\"ls17_5 ws18_5\">31<span class=\"__5 _2e_4\"> </span><span class=\"ls0_5 ws0_5\">1 704<span class=\"__5 _416\"> </span><span class=\"ls27_5 ws2b_5\">25<span class=\"__5 _e5_1\"> </span></span></span></span></span>Slovenien<span class=\"__5 _424\"> </span><span class=\"ls32_5 ws28_5\">168<span class=\"__5 _413\"> </span><span class=\"ls0_5 ws0_5\">5<span class=\"__5 _425\"> </span></span>163<span class=\"__5 _413\"> </span><span class=\"ls0_5 ws0_5\">5<span class=\"__5 _e5_1\"> </span></span></span>Irland<span class=\"__5 _426\"> </span><span class=\"ls38_5 ws34_5\">3<span class=\"__5 _384\"></span>61<span class=\"__5 _400\"> </span><span class=\"lsf_5 ws10_5\">18<span class=\"__5 _1f_4\"> </span><span class=\"ls12_5 ws13_5\">388<span class=\"__5 _400\"> </span><span class=\"ls32_5 ws28_5\">16<span class=\"__5 _e5_1\"> </span></span></span></span></span>Ungern<span class=\"__5 _427\"> </span><span class=\"ls15_5 ws16_5\">8<span class=\"__5 _384\"></span>76<span class=\"__5 _400\"> </span><span class=\"ls33_5 ws2d_5\">15<span class=\"__5 _1f_4\"> </span><span class=\"ls12_5 ws13_5\">888<span class=\"__5 _400\"> </span></span>14<span class=\"__5 _e5_1\"> </span></span></span>Slov<span class=\"__5 _384\"></span>akie<span class=\"__5 _384\"></span>n<span class=\"__5 _428\"> </span><span class=\"ls22_5 ws2c_5\">319<span class=\"__5 _400\"> </span><span class=\"ls17_5 ws18_5\">13<span class=\"__5 _429\"> </span><span class=\"ls32_5 ws28_5\">323<span class=\"__5 _400\"> </span><span class=\"ls33_5 ws2d_5\">14<span class=\"__5 _e5_1\"> </span></span></span></span></span>Grekland<span class=\"__5 _428\"> </span><span class=\"ls28_5 ws23_5\">959<span class=\"__5 _400\"> </span><span class=\"ls32_5 ws28_5\">1<span class=\"__5 _385\"></span>6<span class=\"__5 _399\"> </span><span class=\"ls39_5 ws35_5\">973<span class=\"__5 _414\"> </span><span class=\"ls1e_5 ws1e_5\">17<span class=\"__5 _e5_1\"> </span></span></span></span></span>Kina<span class=\"__5 _430\"> </span><span class=\"ls0_5 ws0_5\">5 232<span class=\"__5 _400\"> </span><span class=\"ls11_5 ws12_5\">21<span class=\"__5 _431\"> </span><span class=\"ls26_5 ws29_5\">6 562<span class=\"__5 _a_5\"> </span><span class=\"ls13_5 ws14_5\">23<span class=\"__5 _e5_1\"> </span></span></span></span></span>Hongkong<span class=\"__5 _408\"> </span><span class=\"ls38_5 ws34_5\">4<span class=\"__5 _384\"></span>61<span class=\"__5 _416\"> </span></span>35<span class=\"__5 _429\"> </span><span class=\"ls28_5 ws23_5\">526<span class=\"__5 _416\"> </span><span class=\"ls4_5 ws5_5\">36<span class=\"__5 _e5_1\"> </span></span></span>Japan<span class=\"__5 _432\"> </span><span class=\"ls23_5 ws2a_5\">1 8<span class=\"__5 _384\"></span>49<span class=\"__5 _416\"> </span><span class=\"ls28_5 ws23_5\">26<span class=\"__5 _2e_4\"> </span><span class=\"ls0_5 ws0_5\">1 789<span class=\"__5 _a_5\"> </span></span>26<span class=\"__5 _e5_1\"> </span></span></span>Rys<span class=\"__5 _384\"></span>sland<span class=\"__5 _e5_1\"> </span>1<span class=\"__5 _e5_1\"> </span>249<span class=\"__5 _416\"> </span><span class=\"ls39_5 ws35_5\">39<span class=\"__5 _2b_5\"> </span><span class=\"ls38_5 ws34_5\">3 8<span class=\"__5 _386\"></span>61<span class=\"__5 _a_5\"> </span><span class=\"ls13_5 ws14_5\">23<span class=\"__5 _e5_1\"> </span></span></span></span>Syd<span class=\"__5 _384\"></span>kor<span class=\"__5 _384\"></span>ea<span class=\"__5 _412\"> </span><span class=\"ls0_5 ws0_5\">1 12<span class=\"__5 _384\"></span>7<span class=\"__5 _a_5\"> </span><span class=\"ls1f_5 ws1f_5\">24<span class=\"__5 _419\"> </span><span class=\"ls1c_5 ws1d_5\">1 0<span class=\"__5 _384\"></span>41<span class=\"__5 _416\"> </span><span class=\"ls27_5 ws2b_5\">25<span class=\"__5 _e5_1\"> </span></span></span></span></span>T\u00fcr<span class=\"__5 _384\"></span>ki<span class=\"__5 _384\"></span>ye<span class=\"__5 _433\"> </span><span class=\"ls0_5 ws0_5\">1 43<span class=\"__5 _384\"></span>5<span class=\"__5 _a_5\"> </span>37<span class=\"__5 _2b_5\"> </span>1 439<span class=\"__5 _416\"> </span><span class=\"ls3c_5 ws38_5\">44<span class=\"__5 _e5_1\"> </span></span></span>Rum\u00e4nien<span class=\"__5 _4a_5\"> </span><span class=\"ls0_5 ws0_5\">1 04<span class=\"__5 _384\"></span>3<span class=\"__5 _400\"> </span><span class=\"lsf_5 ws10_5\">18<span class=\"__5 _1f_4\"> </span><span class=\"ls39_5 ws35_5\">998<span class=\"__5 _418\"> </span><span class=\"ls1e_5 ws1e_5\">17<span class=\"__5 _e5_1\"> </span></span></span></span></span>K<span class=\"__5 _384\"></span>roatie<span class=\"__5 _384\"></span>n<span class=\"__5 _4b_5\"> </span><span class=\"ls16_5 ws17_5\">2<span class=\"__5 _384\"></span>74<span class=\"__5 _4c_5\"> </span><span class=\"ls0_5 ws0_5\">6<span class=\"__5 _429\"> </span><span class=\"ls32_5 ws28_5\">283<span class=\"__5 _413\"> </span></span>8<span class=\"__5 _e5_1\"> </span></span></span>Singapor<span class=\"__5 _385\"></span>e<span class=\"__5 _4d_4\"> </span><span class=\"ls39_5 ws35_5\">389<span class=\"__5 _416\"> </span><span class=\"ls37_5 ws33_5\">34<span class=\"__5 _1a_4\"> </span><span class=\"lsf_5 ws10_5\">301<span class=\"__5 _3a_4\"> </span><span class=\"ls4_5 ws5_5\">33<span class=\"__5 _e5_1\"> </span></span></span></span></span>Bulgarien<span class=\"__5 _423\"> </span><span class=\"ls18_5 ws19_5\">335<span class=\"__5 _4e_5\"> </span><span class=\"ls33_5 ws2d_5\">15<span class=\"__5 _429\"> </span><span class=\"ls39_5 ws35_5\">298<span class=\"__5 _3a_4\"> </span><span class=\"ls35_5 ws31_5\">20<span class=\"__5 _e5_1\"> </span></span></span></span></span>Lettland<span class=\"__5 _4f_5\"> </span><span class=\"ls34_5 ws30_5\">121<span class=\"__5 _3a_4\"> </span><span class=\"ls35_5 ws31_5\">20<span class=\"__5 _1a_4\"> </span><span class=\"ls3_5 ws3_5\">106<span class=\"__5 _4e_5\"> </span><span class=\"ls32_5 ws28_5\">16<span class=\"__5 _e5_1\"> </span></span></span></span></span>Malaysia<span class=\"__5 _434\"> </span><span class=\"ls39_5 ws35_5\">857<span class=\"__5 _416\"> </span><span class=\"ls23_5 ws2a_5\">49<span class=\"__5 _1f_4\"> </span></span>89<span class=\"__5 _384\"></span>0<span class=\"__5 _416\"> </span><span class=\"ls23_5 ws2a_5\">49<span class=\"__5 _e5_1\"> </span></span></span>M<span class=\"__5 _384\"></span>exi<span class=\"__5 _384\"></span>ko<span class=\"__5 _3d_4\"> </span><span class=\"ls0_5 ws0_5\">2 10<span class=\"__5 _384\"></span>0<span class=\"__5 _b_4\"> </span><span class=\"ls26_5 ws29_5\">47<span class=\"__5 _3b_4\"> </span></span>1 9<span class=\"__5 _384\"></span>08<span class=\"__5 _b_4\"> </span><span class=\"ls26_5 ws29_5\">47<span class=\"__5 _e5_1\"> </span></span></span>Chile<span class=\"__5 _430\"> </span><span class=\"ls15_5 ws16_5\">1 8<span class=\"__5 _386\"></span>51<span class=\"__5 _418\"> </span><span class=\"ls1c_5 ws1d_5\">41<span class=\"__5 _435\"> </span><span class=\"ls2e_5 ws2e_5\">2 070<span class=\"__5 _a_5\"> </span>42<span class=\"__5 _e5_1\"> </span></span></span></span>Litauen<span class=\"__5 _436\"> </span><span class=\"ls32_5 ws28_5\">216<span class=\"__5 _413\"> </span><span class=\"ls0_5 ws0_5\">9<span class=\"__5 _425\"> </span><span class=\"ls4_5 ws5_5\">210<span class=\"__5 _4c_5\"> </span></span>7<span class=\"__5 _e5_1\"> </span></span></span>Serbien<span class=\"__5 _437\"> </span><span class=\"ls39_5 ws35_5\">239<span class=\"__5 _418\"> </span><span class=\"ls1e_5 ws1e_5\">17<span class=\"__5 _398\"> </span><span class=\"ls17_5 ws18_5\">231<span class=\"__5 _4e_5\"> </span><span class=\"ls32_5 ws28_5\">16<span class=\"__5 _e5_1\"> </span></span></span></span></span>Estland<span class=\"__5 _438\"> </span><span class=\"ls22_5 ws2c_5\">197<span class=\"__5 _413\"> </span><span class=\"ls0_5 ws0_5\">6<span class=\"__5 _425\"> </span></span>199<span class=\"__5 _413\"> </span><span class=\"ls0_5 ws0_5\">5<span class=\"__5 _e5_1\"> </span></span></span>Australien<span class=\"__5 _439\"> </span><span class=\"ls0_5 ws0_5\">1 036<span class=\"__5 _b_4\"> </span></span>27<span class=\"__5 _440\"> </span><span class=\"ls26_5 ws29_5\">1 527<span class=\"__5 _b_4\"> </span></span>27<span class=\"__5 _e5_1\"> </span>Filippinerna<span class=\"__5 _441\"> </span><span class=\"ls16_5 ws17_5\">74<span class=\"__5 _384\"></span>3<span class=\"__5 _4e_5\"> </span><span class=\"ls26_5 ws29_5\">47<span class=\"__5 _f_4\"> </span><span class=\"ls34_5 ws30_5\">7<span class=\"__5 _384\"></span>12<span class=\"__5 _442\"> </span><span class=\"ls3_5 ws3_5\">50<span class=\"__5 _e5_1\"> </span></span></span></span></span>Ta<span class=\"__5 _386\"></span>i<span class=\"__5 _386\"></span>w<span class=\"__5 _386\"></span>a<span class=\"__5 _386\"></span>n<span class=\"__5 _443\"> </span><span class=\"ls32_5 ws28_5\">280<span class=\"__5 _416\"> </span><span class=\"ls1a_5 ws1b_5\">29<span class=\"__5 _429\"> </span></span>285<span class=\"__5 _3a_4\"> </span>28<span class=\"__5 _e5_1\"> </span></span>2023<span class=\"__5 _e5_1\"> </span>T<span class=\"__5 _384\"></span>O<span class=\"__5 _384\"></span>TA<span class=\"__5 _386\"></span>LT<span class=\"__5 _e5_1\"> </span>A<span class=\"__5 _386\"></span>N<span class=\"__5 _386\"></span>D<span class=\"__5 _386\"></span>E<span class=\"__5 _384\"></span>L M\u00c4<span class=\"__5 _384\"></span>N %<span class=\"__5 _e5_1\"> </span>2<span class=\"__5 _384\"></span>0<span class=\"__5 _386\"></span>2<span class=\"__5 _386\"></span>2 <span class=\"__5 _389\"></span> T<span class=\"__5 _384\"></span>O<span class=\"__5 _384\"></span>TA<span class=\"__5 _386\"></span>LT<span class=\"__5 _e5_1\"> </span>A<span class=\"__5 _386\"></span>N<span class=\"__5 _386\"></span>D<span class=\"__5 _386\"></span>E<span class=\"__5 _384\"></span>L <span class=\"__5 _389\"></span> M\u00c4<span class=\"__5 _384\"></span>N %<span class=\"__5 _e5_1\"> </span>Per<span class=\"__5 _384\"></span>u<span class=\"__5 _5b_4\"> </span><span class=\"ls17_5 ws18_5\">713<span class=\"__5 _416\"> </span><span class=\"ls14_5 ws15_5\">45<span class=\"__5 _1f_4\"> </span><span class=\"ls32_5 ws28_5\">6<span class=\"__5 _384\"></span>82<span class=\"__5 _b_4\"> </span></span></span></span>47<span class=\"__5 _e5_1\"> </span>Macao<span class=\"__5 _5b_4\"> </span><span class=\"ls0_5 ws0_5\">0<span class=\"__5 _4c_5\"> </span>\u2013<span class=\"__5 _4e_5\"> </span><span class=\"ls4_5 ws5_5\">10<span class=\"__5 _442\"> </span><span class=\"ls14_5 ws15_5\">40<span class=\"__5 _e5_1\"> </span></span></span></span>Indien<span class=\"__5 _4b_5\"> </span><span class=\"ls0_5 ws0_5\">2 466<span class=\"__5 _418\"> </span><span class=\"ls38_5 ws34_5\">61<span class=\"__5 _435\"> </span></span>2 2<span class=\"__5 _384\"></span>28<span class=\"__5 _416\"> </span><span class=\"ls26_5 ws29_5\">62<span class=\"__5 _e5_1\"> </span></span></span>Sydafrika<span class=\"__5 _5c_4\"> </span><span class=\"ls0_5 ws0_5\">1 04<span class=\"__5 _384\"></span>3<span class=\"__5 _3a_4\"> </span><span class=\"ls4_5 ws5_5\">36<span class=\"__5 _440\"> </span><span class=\"ls22_5 ws2c_5\">1 0<span class=\"__5 _384\"></span>19<span class=\"__5 _3a_4\"> </span><span class=\"ls3f_5 ws3b_5\">43<span class=\"__5 _e5_1\"> </span></span></span></span></span>Puerto Rico<span class=\"__5 _5d_4\"> </span><span class=\"ls4_5 ws5_5\">58<span class=\"__5 _3a_4\"> </span><span class=\"ls37_5 ws33_5\">34<span class=\"__5 _3a_4\"> </span><span class=\"ls26_5 ws29_5\">62<span class=\"__5 _416\"> </span><span class=\"ls39_5 ws35_5\">39<span class=\"__5 _e5_1\"> </span></span></span></span></span>Cypern<span class=\"__5 _5e_4\"> </span><span class=\"ls37_5 ws33_5\">54<span class=\"__5 _442\"> </span><span class=\"ls4_5 ws5_5\">33<span class=\"__5 _3a_4\"> </span><span class=\"ls28_5 ws23_5\">59<span class=\"__5 _b_4\"> </span><span class=\"ls2_5 ws2_5\">27<span class=\"__5 _e5_1\"> </span></span></span></span></span>Nya Zeeland<span class=\"__5 _5f_4\"> </span><span class=\"ls15_5 ws16_5\">251<span class=\"__5 _a_5\"> </span><span class=\"ls32_5 ws28_5\">28<span class=\"__5 _425\"> </span>2<span class=\"__5 _384\"></span>16<span class=\"__5 _416\"> </span>28<span class=\"__5 _e5_1\"> </span></span></span>Kazakstan<span class=\"__5 _412\"> </span><span class=\"ls28_5 ws23_5\">359<span class=\"__5 _3a_4\"> </span><span class=\"ls12_5 ws13_5\">30<span class=\"__5 _399\"> </span></span></span>272<span class=\"__5 _400\"> </span><span class=\"ls17_5 ws18_5\">31<span class=\"__5 _e5_1\"> </span></span>Colombia<span class=\"__5 _417\"> </span><span class=\"ls0_5 ws0_5\">1 2<span class=\"__5 _384\"></span>14<span class=\"__5 _b_4\"> </span><span class=\"ls26_5 ws29_5\">47<span class=\"__5 _429\"> </span><span class=\"ls28_5 ws23_5\">359<span class=\"__5 _a_5\"> </span><span class=\"ls23_5 ws2a_5\">49<span class=\"__5 _e5_1\"> </span></span></span></span></span>Island<span class=\"__5 _444\"> </span><span class=\"ls40_5 ws3c_5\">77<span class=\"__5 _400\"> </span><span class=\"ls1e_5 ws1e_5\">17<span class=\"__5 _a_5\"> </span><span class=\"lsf_5 ws10_5\">79<span class=\"__5 _4e_5\"> </span><span class=\"ls33_5 ws2d_5\">15<span class=\"__5 _e5_1\"> </span></span></span></span></span>Vietnam<span class=\"__5 _3e_5\"> </span><span class=\"ls26_5 ws29_5\">3<span class=\"__5 _384\"></span>62<span class=\"__5 _3a_4\"> </span><span class=\"ls3f_5 ws3b_5\">43<span class=\"__5 _399\"> </span><span class=\"ls0_5 ws0_5\">378<span class=\"__5 _416\"> </span></span>43<span class=\"__5 _e5_1\"> </span></span></span>Ge<span class=\"__5 _384\"></span>orgi<span class=\"__5 _384\"></span>en<span class=\"__5 _437\"> </span><span class=\"ls21_5 ws21_5\">91<span class=\"__5 _445\"> </span><span class=\"ls22_5 ws2c_5\">11<span class=\"__5 _3a_4\"> </span><span class=\"ls2e_5 ws2e_5\">96<span class=\"__5 _4e_5\"> </span><span class=\"ls4_5 ws5_5\">10<span class=\"__5 _e5_1\"> </span></span></span></span></span>Ukraina<span class=\"__5 _3c_5\"> </span><span class=\"ls4_5 ws5_5\">336<span class=\"__5 _3a_4\"> </span><span class=\"ls13_5 ws14_5\">23<span class=\"__5 _429\"> </span><span class=\"ls1f_5 ws1f_5\">24<span class=\"__5 _384\"></span>3<span class=\"__5 _a_5\"> </span></span>23<span class=\"__5 _e5_1\"> </span></span></span>Uruguay<span class=\"__5 _446\"> </span><span class=\"ls27_5 ws2b_5\">250<span class=\"__5 _3a_4\"> </span><span class=\"ls12_5 ws13_5\">30<span class=\"__5 _1a_4\"> </span><span class=\"ls15_5 ws16_5\">276<span class=\"__5 _418\"> </span><span class=\"ls17_5 ws18_5\">31<span class=\"__5 _e5_1\"> </span></span></span></span></span>Bosnien-<span class=\"__5 _e5_1\"> </span>He<span class=\"__5 _384\"></span>rce<span class=\"__5 _384\"></span>go<span class=\"__5 _384\"></span>vin<span class=\"__5 _384\"></span>a<span class=\"__5 _447\"> </span><span class=\"ls1c_5 ws1d_5\">41<span class=\"__5 _4e_5\"> </span><span class=\"ls4_5 ws5_5\">10<span class=\"__5 _442\"> </span><span class=\"ls14_5 ws15_5\">40<span class=\"__5 _411\"> </span><span class=\"ls0_5 ws0_5\">8<span class=\"__5 _e5_1\"> </span></span></span></span></span>Belarus<span class=\"__5 _e5_1\"> </span>1 <span class=\"__5 _438\"> </span><span class=\"ff1_5 ls11_5 ws12_5\">21<span class=\"__5 _a_5\"> </span><span class=\"ls1f_5 ws1f_5\">24<span class=\"__5 _a_5\"> </span><span class=\"ls2e_5 ws2e_5\">42<span class=\"__5 _416\"> </span><span class=\"ls28_5 ws23_5\">26<span class=\"__5 _e5_1\"> </span></span></span></span></span>Nordmak<span class=\"__5 _385\"></span>edonien<span class=\"__5 _448\"> </span><span class=\"ls32_5 ws28_5\">28<span class=\"__5 _4e_5\"> </span><span class=\"lsf_5 ws10_5\">18<span class=\"__5 _a_5\"> </span><span class=\"ls2_5 ws2_5\">27<span class=\"__5 _445\"> </span><span class=\"ls22_5 ws2c_5\">11<span class=\"__5 _e5_1\"> </span></span></span></span></span>Ecuador<span class=\"__5 _3d_4\"> </span>508<span class=\"__5 _a_5\"> </span><span class=\"ls2e_5 ws2e_5\">42<span class=\"__5 _398\"> </span><span class=\"ls1c_5 ws1d_5\">415<span class=\"__5 _418\"> </span>41<span class=\"__5 _e5_1\"> </span></span></span>Kosovo<span class=\"__5 _449\"> </span><span class=\"ls3c_5 ws38_5\">44<span class=\"__5 _3a_4\"> </span><span class=\"ls27_5 ws2b_5\">25<span class=\"__5 _3a_4\"> </span><span class=\"ls4_5 ws5_5\">36<span class=\"__5 _4e_5\"> </span><span class=\"ls17_5 ws18_5\">31<span class=\"__5 _e5_1\"> </span></span></span></span></span>Albanien<span class=\"__5 _4f_5\"> </span><span class=\"ls32_5 ws28_5\">32<span class=\"__5 _411\"> </span><span class=\"ls0_5 ws0_5\">9<span class=\"__5 _410\"> </span>\u2013<span class=\"__5 _4c_5\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span>\u00d6vriga l\u00e4nd<span class=\"__5 _384\"></span>er<span class=\"__5 _450\"> </span><span class=\"ls15_5 ws16_5\">51<span class=\"__5 _384\"></span>2<span class=\"__5 _4e_5\"> </span><span class=\"ls16_5 ws17_5\">74<span class=\"__5 _429\"> </span><span class=\"ls1a_5 ws1b_5\">604<span class=\"__5 _400\"> </span><span class=\"ls38_5 ws34_5\">61<span class=\"__5 _e5_1\"> </span></span></span></span></span>T<span class=\"__5 _387\"></span>otalt<span class=\"__5 _412\"> </span><span class=\"ls1_5 ws1_5\">10<span class=\"__5 _385\"></span>1 103<span class=\"__5 _451\"> </span><span class=\"ls13_5 ws14_5\">26<span class=\"__5 _452\"> </span><span class=\"ls0_5 ws0_5\">10<span class=\"__5 _384\"></span>6 522<span class=\"__5 _442\"> </span><span class=\"ls11_5 ws12_5\">25<span class=\"__5 _e5_1\"> </span></span></span></span></span>1) <span class=\"__5 _453\"> </span>Verks<span class=\"__5 _384\"></span>amh<span class=\"__5 _384\"></span>eten i R<span class=\"__5 _384\"></span>yss<span class=\"__5 _384\"></span>lan<span class=\"__5 _384\"></span>d och B<span class=\"__5 _384\"></span>ela<span class=\"__5 _384\"></span>rus av<span class=\"__5 _384\"></span>ve<span class=\"__5 _384\"></span>ck<span class=\"__5 _384\"></span>lad<span class=\"__5 _384\"></span>es un<span class=\"__5 _384\"></span>der r\u00e4<span class=\"__5 _384\"></span>kens<span class=\"__5 _384\"></span>kap<span class=\"__5 _384\"></span>s\u00e5ret 2<span class=\"__5 _384\"></span>022",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "8. L\u00d6N<span class=\"__5 _384\"></span>ER<span class=\"__5 _384\"></span>, A<span class=\"__5 _384\"></span>ND<span class=\"__5 _384\"></span>R<span class=\"__5 _384\"></span>A ER<span class=\"__5 _384\"></span>S\u00c4<span class=\"__5 _387\"></span>T<span class=\"__5 _384\"></span>T<span class=\"__5 _384\"></span>NI<span class=\"__5 _384\"></span>NG<span class=\"__5 _384\"></span>A<span class=\"__5 _384\"></span>R OC<span class=\"__5 _384\"></span>H SOC<span class=\"__5 _384\"></span>IA<span class=\"__5 _384\"></span>L<span class=\"__5 _384\"></span>A KOST<span class=\"__5 _384\"></span>NA<span class=\"__5 _384\"></span>DE<span class=\"__5 _384\"></span>R<span class=\"__5 _e5_1\"> </span>Vid redovisning av ers\u00e4ttningar till anst\u00e4llda t<span class=\"__5 _385\"></span>ill\u00e4mpas IA<span class=\"__5 _384\"></span>S 19 E<span class=\"__5 _385\"></span>rs\u00e4tt<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>ningar till anst\u00e4llda<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>2023<span class=\"__5 _e5_1\"> </span>STYRELSE<span class=\"__5 _385\"></span>,<span class=\"__5 _387\"></span> VD,<span class=\"__5 _e5_1\"> </span>LEDNINGS<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>GRUPP<span class=\"__5 _387\"></span>, L<span class=\"__5 _387\"></span>\u00d6N<span class=\"__5 _e5_1\"> </span>L<span class=\"__5 _384\"></span>\u00d6<span class=\"__5 _384\"></span>N <span class=\"__5 _388\"></span> \u00d6<span class=\"__5 _384\"></span>V<span class=\"__5 _386\"></span>R<span class=\"__5 _384\"></span>I<span class=\"__5 _386\"></span>G<span class=\"__5 _386\"></span>A ANST<span class=\"__5 _387\"></span>\u00c4LLDA<span class=\"__5 _e5_1\"> </span>SOCIALA<span class=\"__5 _385\"></span> KO<span class=\"__5 _384\"></span>ST<span class=\"__5 _384\"></span>NA<span class=\"__5 _384\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>DER<span class=\"__5 _e5_1\"> </span>TOT<span class=\"__5 _385\"></span>A<span class=\"__5 _384\"></span>L<span class=\"__5 _385\"></span>T<span class=\"__5 _e5_1\"> </span>D<span class=\"__5 _384\"></span>\u00c4<span class=\"__5 _386\"></span>R<span class=\"__5 _386\"></span>A<span class=\"__5 _384\"></span>V PENS<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>TOT<span class=\"__5 _385\"></span>A<span class=\"__5 _384\"></span>L<span class=\"__5 _385\"></span>T<span class=\"__5 _e5_1\"> </span>D<span class=\"__5 _384\"></span>\u00c4<span class=\"__5 _386\"></span>R<span class=\"__5 _386\"></span>A<span class=\"__5 _384\"></span>V PENS<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>STYRELSE<span class=\"__5 _385\"></span>, <span class=\"__5 _389\"></span><span class=\"ls0_5 ws0_5\"> </span>V<span class=\"__5 _384\"></span>D, K<span class=\"__5 _385\"></span>ONCERN-<span class=\"__5 _e5_1\"> </span>LEDNING<span class=\"__5 _e5_1\"> </span>Sverige, m<span class=\"__5 _384\"></span>od<span class=\"__5 _384\"></span>e<span class=\"__5 _384\"></span>r-<span class=\"__5 _e5_1\"> </span>bolaget<span class=\"__5 _390\"> </span><span class=\"ls11_5 ws12_5\">22<span class=\"__5 _391\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span><span class=\"ls12_5 ws13_5\">30<span class=\"__5 _393\"> </span><span class=\"ls13_5 ws14_5\">23<span class=\"__5 _a_5\"> </span></span></span>4<span class=\"__5 _e5_1\"> </span></span></span>Dott<span class=\"__5 _385\"></span>erbolag<span class=\"__5 _b_4\"> </span><span class=\"ls14_5 ws15_5\">40<span class=\"__5 _c_5\"> </span><span class=\"ls15_5 ws16_5\">3<span class=\"__5 _384\"></span>4<span class=\"__5 _384\"></span> 9<span class=\"__5 _384\"></span>76<span class=\"__5 _d_4\"> </span><span class=\"ls16_5 ws17_5\">7<span class=\"__5 _384\"></span> 5<span class=\"__5 _384\"></span>74<span class=\"__5 _e_5\"> </span></span>76<span class=\"__5 _384\"></span>0<span class=\"__5 _f_4\"> </span><span class=\"ls17_5 ws18_5\">13<span class=\"__5 _e5_1\"> </span></span></span></span>Koncernen<span class=\"__5 _385\"></span> totalt <span class=\"__5 _394\"> </span><span class=\"ls0_5 ws0_5\">62<span class=\"__5 _395\"> </span><span class=\"ls19_5 ws1a_5\">3<span class=\"__5 _384\"></span>4<span class=\"__5 _384\"></span> 9<span class=\"__5 _384\"></span>76<span class=\"__5 _396\"> </span></span>7 60<span class=\"__5 _384\"></span>5<span class=\"__5 _397\"> </span><span class=\"ls3_5 ws3_5\">784<span class=\"__5 _398\"> </span><span class=\"ls1a_5 ws1b_5\">17<span class=\"__5 _e5_1\"> </span></span></span></span>2022<span class=\"__5 _e5_1\"> </span>STYRELSE<span class=\"__5 _385\"></span>,<span class=\"__5 _387\"></span> VD,<span class=\"__5 _e5_1\"> </span>LEDNINGS<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>GRUPP<span class=\"__5 _387\"></span>, L<span class=\"__5 _387\"></span>\u00d6N<span class=\"__5 _e5_1\"> </span>L<span class=\"__5 _384\"></span>\u00d6<span class=\"__5 _384\"></span>N <span class=\"__5 _388\"></span> \u00d6<span class=\"__5 _384\"></span>V<span class=\"__5 _386\"></span>R<span class=\"__5 _384\"></span>I<span class=\"__5 _386\"></span>G<span class=\"__5 _386\"></span>A ANST<span class=\"__5 _387\"></span>\u00c4LLDA<span class=\"__5 _e5_1\"> </span>SOCIALA<span class=\"__5 _385\"></span> KO<span class=\"__5 _384\"></span>ST<span class=\"__5 _384\"></span>NA<span class=\"__5 _384\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>DER<span class=\"__5 _e5_1\"> </span>TOT<span class=\"__5 _385\"></span>A<span class=\"__5 _384\"></span>L<span class=\"__5 _385\"></span>T<span class=\"__5 _e5_1\"> </span>D<span class=\"__5 _384\"></span>\u00c4<span class=\"__5 _386\"></span>R<span class=\"__5 _386\"></span>A<span class=\"__5 _384\"></span>V PENS<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>TOT<span class=\"__5 _385\"></span>A<span class=\"__5 _384\"></span>L<span class=\"__5 _385\"></span>T<span class=\"__5 _e5_1\"> </span>D<span class=\"__5 _384\"></span>\u00c4<span class=\"__5 _386\"></span>R<span class=\"__5 _386\"></span>A<span class=\"__5 _384\"></span>V PENS<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>STYRELSE<span class=\"__5 _385\"></span>, <span class=\"__5 _389\"></span><span class=\"ls0_5 ws0_5\"> </span>V<span class=\"__5 _384\"></span>D, K<span class=\"__5 _385\"></span>ONCERN-<span class=\"__5 _e5_1\"> </span>LEDNING<span class=\"__5 _e5_1\"> </span>Sverige, m<span class=\"__5 _384\"></span>od<span class=\"__5 _384\"></span>e<span class=\"__5 _384\"></span>r-<span class=\"__5 _e5_1\"> </span>bolaget<span class=\"__5 _390\"> </span><span class=\"ls1a_5 ws1b_5\">29<span class=\"__5 _391\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _399\"> </span><span class=\"ls1b_5 ws1c_5\">-5<span class=\"__5 _c_5\"> </span><span class=\"ls1c_5 ws1d_5\">-13<span class=\"__5 _a_5\"> </span></span></span>4<span class=\"__5 _e5_1\"> </span></span></span>Dott<span class=\"__5 _385\"></span>erbolag<span class=\"__5 _400\"> </span><span class=\"ls1d_5 ws4_5\">73<span class=\"__5 _401\"> </span><span class=\"ls0_5 ws0_5\">33 20<span class=\"__5 _384\"></span>2<span class=\"__5 _402\"> </span><span class=\"ls4_5 ws5_5\">7 686<span class=\"__5 _403\"> </span><span class=\"ls1e_5 ws1e_5\">817<span class=\"__5 _1a_4\"> </span><span class=\"ls1f_5 ws1f_5\">24<span class=\"__5 _e5_1\"> </span></span></span></span></span></span>Koncernen<span class=\"__5 _385\"></span> totalt <span class=\"__5 _1b_4\"> </span><span class=\"ls2_5 ws2_5\">102<span class=\"__5 _1c_5\"> </span><span class=\"ls0_5 ws0_5\">33 2<span class=\"__5 _384\"></span>02<span class=\"__5 _1d_4\"> </span>7 681<span class=\"__5 _1e_5\"> </span><span class=\"ls20_5 ws20_5\">804<span class=\"__5 _1f_4\"> </span><span class=\"ls21_5 ws21_5\">28<span class=\"__5 _e5_1\"> </span></span></span></span></span>Styrelsearvoden<span class=\"__5 _385\"></span> Enligt \u00e5rsst\u00e4mmans beslut 2023 skall ar<span class=\"__5 _384\"></span>vode till styrelsens ledam\u00f6ter valda vid \u00e5rsst\u00e4mman f\u00f6r tiden int<span class=\"__5 _385\"></span>ill utg\u00e5ngen av \u00e5rsst\u00e4mman 202<span class=\"__5 _385\"></span>4 utg\u00e5 enl<span class=\"__5 _384\"></span>igt f\u00f6ljan<span class=\"__5 _384\"></span>de: 1 85<span class=\"__5 _384\"></span>0 00<span class=\"__5 _384\"></span>0 (1 80<span class=\"__5 _384\"></span>0 0<span class=\"__5 _384\"></span>00<span class=\"__5 _384\"></span>) till st<span class=\"__5 _384\"></span>yrels<span class=\"__5 _384\"></span>ens ord<span class=\"__5 _384\"></span>f\u00f6rand<span class=\"__5 _384\"></span>e, 80<span class=\"__5 _384\"></span>0 00<span class=\"__5 _384\"></span>0 (<span class=\"__5 _384\"></span>7<span class=\"__5 _384\"></span>75 00<span class=\"__5 _384\"></span>0) till s<span class=\"__5 _384\"></span>t\u00e4mm<span class=\"__5 _384\"></span>ovald st<span class=\"__5 _384\"></span>yrels<span class=\"__5 _384\"></span>ele<span class=\"__5 _384\"></span>damot<span class=\"__5 _384\"></span>, 20<span class=\"__5 _384\"></span>0 00<span class=\"__5 _384\"></span>0 (2<span class=\"__5 _384\"></span>00 0<span class=\"__5 _384\"></span>00<span class=\"__5 _384\"></span>) extra till m<span class=\"__5 _384\"></span>edl<span class=\"__5 _384\"></span>emma<span class=\"__5 _384\"></span>r i revisi<span class=\"__5 _384\"></span>onsu<span class=\"__5 _384\"></span>tskottet samt 30<span class=\"__5 _384\"></span>0 0<span class=\"__5 _384\"></span>00 (<span class=\"__5 _384\"></span>280 0<span class=\"__5 _384\"></span>0<span class=\"__5 _384\"></span>0) extra till o<span class=\"__5 _384\"></span>rdf\u00f6ran<span class=\"__5 _384\"></span>de i revis<span class=\"__5 _384\"></span>ions<span class=\"__5 _384\"></span>utskottet. D<span class=\"__5 _384\"></span>et totala ar<span class=\"__5 _384\"></span>vodet up<span class=\"__5 _384\"></span>pgi<span class=\"__5 _384\"></span>ck totalt till S<span class=\"__5 _384\"></span>EK 8 150 0<span class=\"__5 _384\"></span>00 (<span class=\"__5 _384\"></span>7 90<span class=\"__5 _384\"></span>5 00<span class=\"__5 _384\"></span>0)<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>\u00c5r<span class=\"__5 _384\"></span>sst\u00e4m<span class=\"__5 _384\"></span>man fatta<span class=\"__5 _384\"></span>r bes<span class=\"__5 _384\"></span>lut om st<span class=\"__5 _384\"></span>yrel<span class=\"__5 _384\"></span>sear<span class=\"__5 _384\"></span>vo<span class=\"__5 _384\"></span>den f\u00f6r e<span class=\"__5 _384\"></span>n per<span class=\"__5 _384\"></span>iod av ett \u00e5<span class=\"__5 _384\"></span>r fram till n<span class=\"__5 _384\"></span>\u00e4sta \u00e5r<span class=\"__5 _384\"></span>sst\u00e4m<span class=\"__5 _384\"></span>ma. D<span class=\"__5 _384\"></span>etta b<span class=\"__5 _384\"></span>etyder at<span class=\"__5 _384\"></span>t ar<span class=\"__5 _384\"></span>vod<span class=\"__5 _384\"></span>e utg\u00e5r f\u00f6r tide<span class=\"__5 _384\"></span>n fram tills n<span class=\"__5 _384\"></span>\u00e4sta \u00e5rs<span class=\"__5 _384\"></span>st\u00e4m<span class=\"__5 _384\"></span>ma h\u00e5ll<span class=\"__5 _384\"></span>s dvs<span class=\"__5 _384\"></span>, f\u00f6r p<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>den 4 ma<span class=\"__5 _384\"></span>j 2023 til<span class=\"__5 _384\"></span>l 3 maj 2024<span class=\"__5 _384\"></span>. Utb<span class=\"__5 _384\"></span>etalning av b<span class=\"__5 _384\"></span>elo<span class=\"__5 _384\"></span>ppet s<span class=\"__5 _384\"></span>om be<span class=\"__5 _384\"></span>sluta<span class=\"__5 _384\"></span>des o<span class=\"__5 _384\"></span>m p\u00e5 \u00e5rs<span class=\"__5 _384\"></span>st\u00e4m<span class=\"__5 _384\"></span>man 202<span class=\"__5 _384\"></span>2 skedde efter \u00e5rsst\u00e4mman 2023.<span class=\"__5 _e5_1\"> </span> Styrelse<span class=\"__5 _384\"></span>n best\u00e5r fr\u00e5n<span class=\"__5 _385\"></span> \u00e5rs<span class=\"__5 _384\"></span>st\u00e4mman den 4 m<span class=\"__5 _384\"></span>aj 2023 av \u00e5t<span class=\"__5 _384\"></span>ta st\u00e4mm<span class=\"__5 _384\"></span>ovalda o<span class=\"__5 _384\"></span>rdinar<span class=\"__5 _384\"></span>ie le<span class=\"__5 _384\"></span>dam\u00f6ter<span class=\"__5 _385\"></span>. D\u00e4<span class=\"__5 _384\"></span>rtill ti<span class=\"__5 _384\"></span>ll<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>komme<span class=\"__5 _384\"></span>r tre arbets<span class=\"__5 _384\"></span>tagar<span class=\"__5 _384\"></span>repres<span class=\"__5 _384\"></span>entanter oc<span class=\"__5 _384\"></span>h tre supp<span class=\"__5 _384\"></span>leanter f\u00f6r d<span class=\"__5 _384\"></span>ess<span class=\"__5 _384\"></span>a. I sty<span class=\"__5 _384\"></span>relse<span class=\"__5 _384\"></span>n ing\u00e5<span class=\"__5 _384\"></span>r \u00e5tta k<span class=\"__5 _384\"></span>vinn<span class=\"__5 _384\"></span>or oc<span class=\"__5 _384\"></span>h sex m\u00e4n<span class=\"__5 _384\"></span>. Sex av fjo<span class=\"__5 _384\"></span>rton l<span class=\"__5 _384\"></span>edam<span class=\"__5 _384\"></span>\u00f6ter \u00e4r anst\u00e4llda i bolaget.<span class=\"__5 _e5_1\"> </span>Sty<span class=\"__5 _384\"></span>rels<span class=\"__5 _384\"></span>eled<span class=\"__5 _384\"></span>amoten Len<span class=\"__5 _384\"></span>a Patriks<span class=\"__5 _384\"></span>son Kel<span class=\"__5 _384\"></span>ler \u00e4r m<span class=\"__5 _384\"></span>ajoritets<span class=\"__5 _384\"></span>\u00e4gare i Patriks<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>son G<span class=\"__5 _384\"></span>roup A<span class=\"__5 _384\"></span>B som h<span class=\"__5 _384\"></span>ar haft af<span class=\"__5 _384\"></span>f\u00e4r<span class=\"__5 _384\"></span>sf\u00f6rbi<span class=\"__5 _384\"></span>nde<span class=\"__5 _384\"></span>lser m<span class=\"__5 _384\"></span>ed H&amp;<span class=\"__5 _384\"></span>M-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rnen under \u00e5ret. T<span class=\"__5 _387\"></span>ransaktionerna har skett p\u00e5<span class=\"__5 _385\"></span> mark<span class=\"__5 _384\"></span>nadsm\u00e4ssiga grund<span class=\"__5 _384\"></span>er och ers<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>gen f\u00f6r 2<span class=\"__5 _384\"></span>023 upp<span class=\"__5 _384\"></span>gic<span class=\"__5 _384\"></span>k till M<span class=\"__5 _384\"></span>SE<span class=\"__5 _384\"></span>K 6,<span class=\"__5 _385\"></span>9 (10<span class=\"__5 _384\"></span>,6)<span class=\"__5 _384\"></span>. Utest\u00e5e<span class=\"__5 _384\"></span>nde m<span class=\"__5 _384\"></span>ellan<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>havan<span class=\"__5 _384\"></span>de pe<span class=\"__5 _384\"></span>r 30 nove<span class=\"__5 _384\"></span>mbe<span class=\"__5 _384\"></span>r 2023 up<span class=\"__5 _384\"></span>pgi<span class=\"__5 _384\"></span>ck totalt till M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 0,6 (<span class=\"__5 _384\"></span>0,<span class=\"__5 _384\"></span>2)<span class=\"__5 _384\"></span>. Eric<span class=\"__5 _384\"></span>a Wik<span class=\"__5 _384\"></span>ing H\u00e4<span class=\"__5 _384\"></span>ger \u00e4r p<span class=\"__5 _384\"></span>artn<span class=\"__5 _384\"></span>er p\u00e5 a<span class=\"__5 _384\"></span>dvokatbyr<span class=\"__5 _384\"></span>\u00e5n Man<span class=\"__5 _384\"></span>nheim<span class=\"__5 _384\"></span>er Swa<span class=\"__5 _384\"></span>rtli<span class=\"__5 _384\"></span>ng so<span class=\"__5 _384\"></span>m har haf<span class=\"__5 _384\"></span>t aff\u00e4<span class=\"__5 _384\"></span>rsf\u00f6r<span class=\"__5 _384\"></span>bind<span class=\"__5 _384\"></span>else<span class=\"__5 _384\"></span>r med H<span class=\"__5 _384\"></span>&amp;M<span class=\"__5 _384\"></span>-konc<span class=\"__5 _384\"></span>ern<span class=\"__5 _384\"></span>en und<span class=\"__5 _384\"></span>er \u00e5ret. Er<span class=\"__5 _384\"></span>ika Wik<span class=\"__5 _384\"></span>ing H\u00e4ger l\u00e4mnade st<span class=\"__5 _384\"></span>yrelsen under \u00e5rsst\u00e4mman i maj 2023. T<span class=\"__5 _387\"></span>ransaktionerna<span class=\"__5 _384\"></span> har s<span class=\"__5 _384\"></span>kett p\u00e5 mark<span class=\"__5 _384\"></span>nad<span class=\"__5 _384\"></span>sm\u00e4s<span class=\"__5 _384\"></span>sig<span class=\"__5 _384\"></span>a grund<span class=\"__5 _384\"></span>er oc<span class=\"__5 _384\"></span>h ers<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>gen f\u00f6r 2<span class=\"__5 _384\"></span>023  <span class=\"__5 _389\"></span>uppg<span class=\"__5 _384\"></span>ick til<span class=\"__5 _384\"></span>l MS<span class=\"__5 _384\"></span>EK 0,<span class=\"__5 _384\"></span>4 (3,9). Utest\u00e5<span class=\"__5 _384\"></span>ende m<span class=\"__5 _384\"></span>ella<span class=\"__5 _384\"></span>nhavan<span class=\"__5 _384\"></span>de pe<span class=\"__5 _384\"></span>r 30 nove<span class=\"__5 _384\"></span>m-<span class=\"__5 _e5_1\"> </span>be<span class=\"__5 _384\"></span>r 2023 up<span class=\"__5 _384\"></span>pgi<span class=\"__5 _384\"></span>ck totalt till M<span class=\"__5 _384\"></span>SE<span class=\"__5 _384\"></span>K 0,0 (0<span class=\"__5 _384\"></span>,<span class=\"__5 _385\"></span>1)<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>Er<span class=\"__5 _384\"></span>s\u00e4t<span class=\"__5 _384\"></span>tn<span class=\"__5 _384\"></span>ing t<span class=\"__5 _384\"></span>ill le<span class=\"__5 _384\"></span>dan<span class=\"__5 _384\"></span>de be<span class=\"__5 _384\"></span>fat<span class=\"__5 _384\"></span>tn<span class=\"__5 _384\"></span>ing<span class=\"__5 _384\"></span>sh<span class=\"__5 _384\"></span>avare Ers\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l leda<span class=\"__5 _384\"></span>nde b<span class=\"__5 _384\"></span>efattnin<span class=\"__5 _384\"></span>gshava<span class=\"__5 _384\"></span>re base<span class=\"__5 _384\"></span>rar sig p<span class=\"__5 _384\"></span>\u00e5 bes<span class=\"__5 _384\"></span>lut f\u00f6r  <span class=\"__5 _389\"></span>riktlinjer som \u00e5rligen tas av<span class=\"__5 _385\"></span> \u00e5rs<span class=\"__5 _384\"></span>st\u00e4mman, se f\u00f6rvaltningsber\u00e4ttelsen  sidorna <span class=\"__5 _404\"> </span>48\u201350<span class=\"__5 _e5_1\"> </span>. Ers<span class=\"__5 _384\"></span>\u00e4ttning till vd<span class=\"__5 _e5_1\"> </span>Ers\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l vd har un<span class=\"__5 _384\"></span>der r\u00e4ken<span class=\"__5 _384\"></span>skap<span class=\"__5 _384\"></span>s\u00e5ret 202<span class=\"__5 _384\"></span>3 i form av l\u00f6<span class=\"__5 _384\"></span>n och f\u00f6r-<span class=\"__5 _e5_1\"> </span>m\u00e5ne<span class=\"__5 _384\"></span>r utg\u00e5tt me<span class=\"__5 _384\"></span>d M<span class=\"__5 _384\"></span>SEK 15<span class=\"__5 _384\"></span>,<span class=\"__5 _385\"></span>1 (14<span class=\"__5 _384\"></span>,7)<span class=\"__5 _384\"></span>. D\u00e4r<span class=\"__5 _384\"></span>ut\u00f6ver har avs<span class=\"__5 _384\"></span>een<span class=\"__5 _384\"></span>de r\u00e4kens<span class=\"__5 _384\"></span>kaps<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>\u00e5ret 2023 e<span class=\"__5 _384\"></span>n r\u00f6rlig e<span class=\"__5 _384\"></span>rs\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l vd om M<span class=\"__5 _384\"></span>SEK 3<span class=\"__5 _384\"></span>,8 (<span class=\"__5 _384\"></span>0) utb<span class=\"__5 _384\"></span>etalats oc<span class=\"__5 _384\"></span>h kostnad<span class=\"__5 _384\"></span>sf\u00f6r<span class=\"__5 _384\"></span>ts und<span class=\"__5 _384\"></span>er f\u00f6rs<span class=\"__5 _384\"></span>ta kva<span class=\"__5 _384\"></span>rtal<span class=\"__5 _384\"></span>et 2024. Pen<span class=\"__5 _384\"></span>sion<span class=\"__5 _384\"></span>svi<span class=\"__5 _384\"></span>llkor f\u00f6r vd o<span class=\"__5 _384\"></span>mfat-<span class=\"__5 _e5_1\"> </span>tas av pre<span class=\"__5 _384\"></span>miep<span class=\"__5 _384\"></span>ens<span class=\"__5 _384\"></span>ion sa<span class=\"__5 _384\"></span>mt av ITP<span class=\"__5 _384\"></span>-p<span class=\"__5 _384\"></span>lane<span class=\"__5 _384\"></span>n. De<span class=\"__5 _384\"></span>n samm<span class=\"__5 _384\"></span>anlag<span class=\"__5 _384\"></span>da pe<span class=\"__5 _384\"></span>nsio<span class=\"__5 _384\"></span>ns<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>kostnad<span class=\"__5 _384\"></span>en sk<span class=\"__5 _384\"></span>a upp<span class=\"__5 _384\"></span>g\u00e5 till totalt 30 p<span class=\"__5 _384\"></span>roce<span class=\"__5 _384\"></span>nt av den fast<span class=\"__5 _384\"></span>a l\u00f6ne<span class=\"__5 _384\"></span>n<span class=\"__5 _e5_1\"> </span>. Pen<span class=\"__5 _384\"></span>sion<span class=\"__5 _384\"></span>s-<span class=\"__5 _e5_1\"> </span>kostnad u<span class=\"__5 _384\"></span>ppg<span class=\"__5 _384\"></span>ick till M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 4<span class=\"__5 _384\"></span>,4 (4<span class=\"__5 _384\"></span>,3<span class=\"__5 _384\"></span>). Vd:s pe<span class=\"__5 _384\"></span>nsio<span class=\"__5 _384\"></span>ns\u00e5<span class=\"__5 _384\"></span>lder \u00e4<span class=\"__5 _384\"></span>r 65.<span class=\"__5 _e5_1\"> </span>V<span class=\"__5 _385\"></span>d ha<span class=\"__5 _384\"></span>r 12 m\u00e5nad<span class=\"__5 _384\"></span>ers up<span class=\"__5 _384\"></span>ps\u00e4<span class=\"__5 _384\"></span>gning<span class=\"__5 _384\"></span>stid<span class=\"__5 _384\"></span>. I det fall f\u00f6retag<span class=\"__5 _384\"></span>et s\u00e4ge<span class=\"__5 _384\"></span>r upp anst\u00e4llningsavtalet utg\u00e5r dessutom en \u00e5rsl\u00f6n s\u00e5som avg\u00e5ngsvederlag. Anst\u00e4llningsvillkor f\u00f6r verkst\u00e4llande direkt<span class=\"__5 _385\"></span>\u00f6r be<span class=\"__5 _384\"></span>slutas av<span class=\"__5 _385\"></span> sty<span class=\"__5 _384\"></span>relsen<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>Pension till en tidigare vd<span class=\"__5 _e5_1\"> </span>En tidig<span class=\"__5 _384\"></span>are vd gick i p<span class=\"__5 _384\"></span>ens<span class=\"__5 _384\"></span>ion d<span class=\"__5 _384\"></span>en 1 se<span class=\"__5 _384\"></span>ptember 2<span class=\"__5 _384\"></span>00<span class=\"__5 _384\"></span>9<span class=\"__5 _387\"></span>. D<span class=\"__5 _384\"></span>en totala s<span class=\"__5 _384\"></span>kuld<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>f\u00f6rda p<span class=\"__5 _384\"></span>ensi<span class=\"__5 _384\"></span>onsf\u00f6<span class=\"__5 _384\"></span>rplik<span class=\"__5 _384\"></span>telse<span class=\"__5 _384\"></span>n, s<span class=\"__5 _384\"></span>om bas<span class=\"__5 _384\"></span>eras p\u00e5 at<span class=\"__5 _384\"></span>t den<span class=\"__5 _384\"></span>ne und<span class=\"__5 _384\"></span>er de tre f\u00f6rsta \u00e5<span class=\"__5 _384\"></span>ren upp<span class=\"__5 _384\"></span>bar p<span class=\"__5 _384\"></span>ensi<span class=\"__5 _384\"></span>on motsva<span class=\"__5 _384\"></span>rand<span class=\"__5 _384\"></span>e 65 proc<span class=\"__5 _384\"></span>ent av den fa<span class=\"__5 _384\"></span>sta l\u00f6n<span class=\"__5 _384\"></span>en oc<span class=\"__5 _384\"></span>h d\u00e4refter li<span class=\"__5 _384\"></span>vsva<span class=\"__5 _384\"></span>rig \u00e5ld<span class=\"__5 _384\"></span>ers<span class=\"__5 _384\"></span>pen<span class=\"__5 _384\"></span>sio<span class=\"__5 _384\"></span>n motsvara<span class=\"__5 _384\"></span>nde 5<span class=\"__5 _384\"></span>0 proce<span class=\"__5 _384\"></span>nt av sam<span class=\"__5 _384\"></span>ma l\u00f6n<span class=\"__5 _384\"></span>, upp<span class=\"__5 _384\"></span>g\u00e5r til<span class=\"__5 _384\"></span>l MS<span class=\"__5 _384\"></span>EK 10<span class=\"__5 _384\"></span>5,<span class=\"__5 _384\"></span>5 (97<span class=\"__5 _387\"></span>,<span class=\"__5 _384\"></span>5). I \u00e5rets f\u00f6r\u00e4n<span class=\"__5 _384\"></span>drin<span class=\"__5 _384\"></span>g av skuld<span class=\"__5 _384\"></span>f\u00f6rd pe<span class=\"__5 _384\"></span>nsio<span class=\"__5 _384\"></span>nsf\u00f6rp<span class=\"__5 _384\"></span>lik<span class=\"__5 _384\"></span>telse in<span class=\"__5 _384\"></span>g\u00e5r ak<span class=\"__5 _384\"></span>tuarie<span class=\"__5 _384\"></span>lla vin<span class=\"__5 _384\"></span>ster om M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 13,<span class=\"__5 _384\"></span>0 (2<span class=\"__5 _384\"></span>2,0<span class=\"__5 _384\"></span>). Kos<span class=\"__5 _384\"></span>t-<span class=\"__5 _e5_1\"> </span>nad<span class=\"__5 _384\"></span>en f\u00f6r pe<span class=\"__5 _384\"></span>nsio<span class=\"__5 _384\"></span>n till tid<span class=\"__5 _384\"></span>igare vd ing<span class=\"__5 _384\"></span>\u00e5r i pos<span class=\"__5 _384\"></span>ten \u201d<span class=\"__5 _385\"></span>d\u00e4r<span class=\"__5 _384\"></span>av pens<span class=\"__5 _384\"></span>ion til<span class=\"__5 _384\"></span>l sty<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>relse,<span class=\"__5 _385\"></span> vd, ledningsgrupp.<span class=\"__5 _385\"></span>\u201d<span class=\"__5 _e5_1\"> </span>Ers<span class=\"__5 _384\"></span>\u00e4ttning till ledning<span class=\"__5 _384\"></span>sgrupp<span class=\"__5 _e5_1\"> </span>Led<span class=\"__5 _384\"></span>ninge<span class=\"__5 _384\"></span>ns sam<span class=\"__5 _384\"></span>mans<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>g i konce<span class=\"__5 _384\"></span>rnen p<span class=\"__5 _384\"></span>er de<span class=\"__5 _384\"></span>n 30 nov<span class=\"__5 _384\"></span>emb<span class=\"__5 _384\"></span>er 2023<span class=\"__5 _384\"></span>, ink<span class=\"__5 _384\"></span>lusi<span class=\"__5 _384\"></span>ve vd, b<span class=\"__5 _384\"></span>estod av 4 (9) m\u00e4n o<span class=\"__5 _384\"></span>ch 4 (6) k<span class=\"__5 _384\"></span>vinn<span class=\"__5 _384\"></span>or<span class=\"__5 _385\"></span>, varav 0 (<span class=\"__5 _384\"></span>0) m\u00e4<span class=\"__5 _384\"></span>n och 1 (1<span class=\"__5 _384\"></span>) kv<span class=\"__5 _384\"></span>inna i m<span class=\"__5 _384\"></span>ode<span class=\"__5 _384\"></span>rbo<span class=\"__5 _384\"></span>laget<span class=\"__5 _384\"></span>. Ledn<span class=\"__5 _384\"></span>ings<span class=\"__5 _384\"></span>grup<span class=\"__5 _384\"></span>pen utg<span class=\"__5 _384\"></span>\u00f6rs<span class=\"__5 _384\"></span>, ut\u00f6ver vd, av fi<span class=\"__5 _384\"></span>nans<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>chef, ans<span class=\"__5 _384\"></span>varig f\u00f6r H<span class=\"__5 _384\"></span>&amp;M<span class=\"__5 _384\"></span>, ansva<span class=\"__5 _384\"></span>rig f\u00f6r p<span class=\"__5 _384\"></span>ort<span class=\"__5 _384\"></span>folio b<span class=\"__5 _384\"></span>rand<span class=\"__5 _384\"></span>s, an<span class=\"__5 _384\"></span>svari<span class=\"__5 _384\"></span>g f\u00f6r New Grow<span class=\"__5 _384\"></span>th &amp; V<span class=\"__5 _385\"></span>entu<span class=\"__5 _384\"></span>res, s<span class=\"__5 _384\"></span>amt ansv<span class=\"__5 _384\"></span>ariga f\u00f6r f\u00f6<span class=\"__5 _384\"></span>ljand<span class=\"__5 _384\"></span>e konce<span class=\"__5 _384\"></span>rnfunk<span class=\"__5 _384\"></span>tion<span class=\"__5 _384\"></span>er<span class=\"__5 _384\"></span>: kommunikation, h\u00e5llbarhet och people &amp; organisational development/<span class=\"__5 _384\"></span>HR<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>Ers\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l ledn<span class=\"__5 _384\"></span>ings<span class=\"__5 _384\"></span>grup<span class=\"__5 _384\"></span>pen<span class=\"__5 _384\"></span>, f\u00f6rutom ti<span class=\"__5 _384\"></span>ll vd, h<span class=\"__5 _384\"></span>ar und<span class=\"__5 _384\"></span>er r\u00e4kens<span class=\"__5 _384\"></span>kaps<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>\u00e5ret 2023 i fo<span class=\"__5 _384\"></span>rm av l\u00f6n o<span class=\"__5 _384\"></span>ch f\u00f6rm<span class=\"__5 _384\"></span>\u00e5ner utg\u00e5t<span class=\"__5 _384\"></span>t med M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 39<span class=\"__5 _385\"></span>,6 (<span class=\"__5 _384\"></span>58<span class=\"__5 _384\"></span>,2<span class=\"__5 _384\"></span>).  <span class=\"__5 _389\"></span>D\u00e4rut<span class=\"__5 _385\"></span>\u00f6ver har avseende r\u00e4kenskaps\u00e5ret 2023 en r<span class=\"__5 _385\"></span>\u00f6rlig ers\u00e4ttning till led<span class=\"__5 _384\"></span>ning<span class=\"__5 _384\"></span>sgru<span class=\"__5 _384\"></span>ppe<span class=\"__5 _384\"></span>n, f\u00f6r<span class=\"__5 _384\"></span>utom vd, o<span class=\"__5 _384\"></span>m MS<span class=\"__5 _384\"></span>EK 9<span class=\"__5 _385\"></span>,7 (0<span class=\"__5 _384\"></span>) utbetalats o<span class=\"__5 _384\"></span>ch kostn<span class=\"__5 _384\"></span>ads<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>f\u00f6r<span class=\"__5 _384\"></span>ts unde<span class=\"__5 _384\"></span>r f\u00f6rsta k<span class=\"__5 _384\"></span>var<span class=\"__5 _384\"></span>tal<span class=\"__5 _384\"></span>et 2024. Pens<span class=\"__5 _384\"></span>ion<span class=\"__5 _384\"></span>skostna<span class=\"__5 _384\"></span>d f\u00f6r led<span class=\"__5 _384\"></span>nings<span class=\"__5 _384\"></span>gru<span class=\"__5 _384\"></span>ppe<span class=\"__5 _384\"></span>n, f\u00f6rutom til<span class=\"__5 _384\"></span>l vd, up<span class=\"__5 _384\"></span>pgi<span class=\"__5 _384\"></span>ck und<span class=\"__5 _384\"></span>er \u00e5ret till M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 13,<span class=\"__5 _384\"></span>3 (<span class=\"__5 _384\"></span>23,9). F\u00f6r tj\u00e4n<span class=\"__5 _384\"></span>stem\u00e4n<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>nen i ledni<span class=\"__5 _385\"></span>ngsgruppen finns r<span class=\"__5 _385\"></span>egler om til<span class=\"__5 _385\"></span>l\u00e4gg till<span class=\"__5 _385\"></span> \u00e5lderspension ut<span class=\"__5 _385\"></span>\u00f6ver ITP<span class=\"__5 _384\"></span>-plan. Pensions<span class=\"__5 _384\"></span>\u00e5ldern varierar mellan 62 och 65 \u00e5r<span class=\"__5 _387\"></span>. \u00c5tagandet<span class=\"__5 _385\"></span> har del<span class=\"__5 _384\"></span>vis t\u00e4<span class=\"__5 _384\"></span>ckts g<span class=\"__5 _384\"></span>eno<span class=\"__5 _384\"></span>m att se<span class=\"__5 _384\"></span>parata f\u00f6rs<span class=\"__5 _384\"></span>\u00e4kr<span class=\"__5 _384\"></span>ingar h<span class=\"__5 _384\"></span>ar teck<span class=\"__5 _384\"></span>nats.<span class=\"__5 _e5_1\"> </span>H&amp;<span class=\"__5 _384\"></span>M In<span class=\"__5 _384\"></span>ce<span class=\"__5 _384\"></span>ntive Pr<span class=\"__5 _384\"></span>ogra<span class=\"__5 _384\"></span>m (H<span class=\"__5 _384\"></span>I<span class=\"__5 _384\"></span>P)<span class=\"__5 _e5_1\"> </span>P\u00e5 en extra b<span class=\"__5 _384\"></span>olag<span class=\"__5 _384\"></span>sst\u00e4<span class=\"__5 _384\"></span>mma de<span class=\"__5 _384\"></span>n 20 ok<span class=\"__5 _384\"></span>tober 2<span class=\"__5 _384\"></span>010 b<span class=\"__5 _384\"></span>esl<span class=\"__5 _384\"></span>utade<span class=\"__5 _384\"></span>s om ett bel\u00f6ning<span class=\"__5 _384\"></span>sprogram f\u00f6r sam<span class=\"__5 _385\"></span>tliga anst\u00e4llda inom H&amp;M-<span class=\"__5 _384\"></span>koncernen.<span class=\"__5 _e5_1\"> </span>Progr<span class=\"__5 _384\"></span>ammet in<span class=\"__5 _384\"></span>itierad<span class=\"__5 _384\"></span>es av fami<span class=\"__5 _384\"></span>ljen Stefan Pe<span class=\"__5 _384\"></span>rss<span class=\"__5 _384\"></span>on ge<span class=\"__5 _384\"></span>nom en g<span class=\"__5 _384\"></span>\u00e5va, o<span class=\"__5 _384\"></span>m 4 04<span class=\"__5 _384\"></span>0 40<span class=\"__5 _384\"></span>4 H&amp;M<span class=\"__5 _384\"></span>-a<span class=\"__5 _384\"></span>ktie<span class=\"__5 _384\"></span>r till ett v\u00e4rd<span class=\"__5 _384\"></span>e om cir<span class=\"__5 _384\"></span>ka 1 milj<span class=\"__5 _384\"></span>ard SEK<span class=\"__5 _384\"></span>, ti<span class=\"__5 _384\"></span>ll en sve<span class=\"__5 _384\"></span>nsk stift<span class=\"__5 _385\"></span>else, Stift<span class=\"__5 _385\"></span>elsen H&amp;M Incen<span class=\"__5 _385\"></span>tive Pr<span class=\"__5 _385\"></span>ogram. All<span class=\"__5 _384\"></span>a anst\u00e4l<span class=\"__5 _384\"></span>lda i H&amp;<span class=\"__5 _384\"></span>M-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rnen<span class=\"__5 _384\"></span>, oavs<span class=\"__5 _384\"></span>ett befat<span class=\"__5 _384\"></span>tning o<span class=\"__5 _384\"></span>ch l\u00f6<span class=\"__5 _384\"></span>neni<span class=\"__5 _384\"></span>v\u00e5, omfatt<span class=\"__5 _384\"></span>as av progr<span class=\"__5 _384\"></span>ammet e<span class=\"__5 _384\"></span>nligt s<span class=\"__5 _384\"></span>amma gr<span class=\"__5 _384\"></span>undp<span class=\"__5 _384\"></span>rinc<span class=\"__5 _384\"></span>ip utifr\u00e5n a<span class=\"__5 _384\"></span>rbetad tid, heltid eller deltid. De anst\u00e4lldas tidigare arbet<span class=\"__5 _385\"></span>ade \u00e5r tillgodo<span class=\"__5 _384\"></span>r\u00e4knas i kv<span class=\"__5 _384\"></span>alifi<span class=\"__5 _384\"></span>kations<span class=\"__5 _384\"></span>tiden<span class=\"__5 _384\"></span>, vil<span class=\"__5 _384\"></span>ken upp<span class=\"__5 _384\"></span>g\u00e5r till fem \u00e5<span class=\"__5 _384\"></span>r<span class=\"__5 _387\"></span>, o<span class=\"__5 _384\"></span>m inte loka<span class=\"__5 _384\"></span>la regle<span class=\"__5 _384\"></span>r kr\u00e4ve<span class=\"__5 _384\"></span>r annat<span class=\"__5 _384\"></span>. Gru<span class=\"__5 _384\"></span>ndreg<span class=\"__5 _384\"></span>eln \u00e4r att u<span class=\"__5 _384\"></span>tbetalni<span class=\"__5 _384\"></span>ng p\u00e5b<span class=\"__5 _384\"></span>\u00f6rjas ti<span class=\"__5 _384\"></span>digas<span class=\"__5 _384\"></span>t vid 62 \u00e5r<span class=\"__5 _384\"></span>s \u00e5lde<span class=\"__5 _384\"></span>r<span class=\"__5 _385\"></span>. Det komm<span class=\"__5 _384\"></span>er do<span class=\"__5 _384\"></span>ck att fi<span class=\"__5 _384\"></span>nnas m<span class=\"__5 _384\"></span>\u00f6jlig<span class=\"__5 _384\"></span>het att f\u00e5 si<span class=\"__5 _384\"></span>na ande<span class=\"__5 _384\"></span>lar utb<span class=\"__5 _384\"></span>etalda redan efter t<span class=\"__5 _385\"></span>io anst\u00e4llnings\u00e5r<span class=\"__5 _385\"></span>, dock tidigast 2021<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>\u00c5r<span class=\"__5 _384\"></span>sst\u00e4m<span class=\"__5 _384\"></span>man 20<span class=\"__5 _384\"></span>13 be<span class=\"__5 _384\"></span>slutad<span class=\"__5 _384\"></span>e att \u00e4nd<span class=\"__5 _384\"></span>ra grun<span class=\"__5 _384\"></span>den f\u00f6<span class=\"__5 _384\"></span>r framtida avs<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>gar till HIP<span class=\"__5 _387\"></span>. Den tidigare k<span class=\"__5 _385\"></span>oppling<span class=\"__5 _384\"></span>en till u<span class=\"__5 _385\"></span>tdelnings\u00f6<span class=\"__5 _384\"></span>kning \u00e4r numera borttag<span class=\"__5 _384\"></span>en, i st\u00e4ll<span class=\"__5 _384\"></span>et \u00e4r grun<span class=\"__5 _384\"></span>den f\u00f6r av<span class=\"__5 _384\"></span>s\u00e4ttni<span class=\"__5 _384\"></span>ngar til<span class=\"__5 _384\"></span>l HI<span class=\"__5 _384\"></span>P 10 p<span class=\"__5 _384\"></span>rocent av \u00f6<span class=\"__5 _384\"></span>knin<span class=\"__5 _384\"></span>gen av bol<span class=\"__5 _384\"></span>agets v<span class=\"__5 _384\"></span>inst ef<span class=\"__5 _384\"></span>ter skat<span class=\"__5 _384\"></span>t mell<span class=\"__5 _384\"></span>an tv\u00e5 r<span class=\"__5 _384\"></span>\u00e4kensk<span class=\"__5 _384\"></span>aps\u00e5<span class=\"__5 _384\"></span>r i f\u00f6ljd<span class=\"__5 _384\"></span>. Vins<span class=\"__5 _384\"></span>t\u00f6knin<span class=\"__5 _384\"></span>gen be<span class=\"__5 _384\"></span>r\u00e4kna<span class=\"__5 _384\"></span>s p\u00e5 vin<span class=\"__5 _384\"></span>st efter s<span class=\"__5 _384\"></span>katt f\u00f6re avs<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>g till H<span class=\"__5 _384\"></span>IP<span class=\"__5 _387\"></span>. Vi<span class=\"__5 _384\"></span>d ber\u00e4<span class=\"__5 _384\"></span>knan<span class=\"__5 _384\"></span>det av avs\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l HI<span class=\"__5 _384\"></span>P f\u00f6r \u00e5r 2 sk<span class=\"__5 _384\"></span>a s\u00e5le<span class=\"__5 _384\"></span>des d<span class=\"__5 _384\"></span>et \u00e5rets vins<span class=\"__5 _384\"></span>t efter s<span class=\"__5 _384\"></span>katt j\u00e4m<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>f\u00f6ras m<span class=\"__5 _384\"></span>ot \u00e5r 1:s v<span class=\"__5 _384\"></span>inst ef<span class=\"__5 _384\"></span>ter skat<span class=\"__5 _384\"></span>t f\u00f6re avs\u00e4ttn<span class=\"__5 _384\"></span>ing till H<span class=\"__5 _384\"></span>I<span class=\"__5 _384\"></span>P<span class=\"__5 _387\"></span>. Detta f\u00f6r att b<span class=\"__5 _384\"></span>\u00e5da \u00e5ren s<span class=\"__5 _384\"></span>ka ha sam<span class=\"__5 _384\"></span>ma j\u00e4mf\u00f6re<span class=\"__5 _384\"></span>lseg<span class=\"__5 _384\"></span>rund<span class=\"__5 _384\"></span>, dv<span class=\"__5 _384\"></span>s vins<span class=\"__5 _384\"></span>t efter sk<span class=\"__5 _384\"></span>att f\u00f6re avs<span class=\"__5 _384\"></span>\u00e4tt-<span class=\"__5 _e5_1\"> </span>ning ti<span class=\"__5 _384\"></span>ll HI<span class=\"__5 _384\"></span>P<span class=\"__5 _387\"></span>. Den f\u00f6<span class=\"__5 _384\"></span>rsta avs<span class=\"__5 _384\"></span>\u00e4ttning<span class=\"__5 _384\"></span>en till H<span class=\"__5 _384\"></span>I<span class=\"__5 _384\"></span>P base<span class=\"__5 _384\"></span>rat p\u00e5 en v<span class=\"__5 _384\"></span>inst\u00f6k<span class=\"__5 _384\"></span>ning gjo<span class=\"__5 _384\"></span>rdes f\u00f6r r\u00e4ke<span class=\"__5 _384\"></span>nska<span class=\"__5 _384\"></span>ps\u00e5ret so<span class=\"__5 _384\"></span>m sluta<span class=\"__5 _384\"></span>de de<span class=\"__5 _384\"></span>n 30 nove<span class=\"__5 _384\"></span>mbe<span class=\"__5 _384\"></span>r 2013<span class=\"__5 _384\"></span>. Avs\u00e4ttn<span class=\"__5 _384\"></span>ing till H<span class=\"__5 _384\"></span>I<span class=\"__5 _384\"></span>P f\u00f6r ett r\u00e4ken<span class=\"__5 _384\"></span>skap<span class=\"__5 _384\"></span>s\u00e5r kostn<span class=\"__5 _384\"></span>adsf\u00f6r<span class=\"__5 _384\"></span>s und<span class=\"__5 _384\"></span>er det \u00e5r s<span class=\"__5 _384\"></span>om den h<span class=\"__5 _384\"></span>\u00e4nf\u00f6r sig ti<span class=\"__5 _384\"></span>ll. E<span class=\"__5 _384\"></span>xempe<span class=\"__5 _384\"></span>l: vi<span class=\"__5 _384\"></span>nsten efter s<span class=\"__5 _384\"></span>katt \u00e5<span class=\"__5 _384\"></span>r 1 \u00e4r 10<span class=\"__5 _384\"></span>0. Vi<span class=\"__5 _384\"></span>nsten efte<span class=\"__5 _384\"></span>r skat<span class=\"__5 _384\"></span>t \u00e5r 2 \u00e4r 13<span class=\"__5 _384\"></span>0, avs\u00e4t<span class=\"__5 _384\"></span>tning<span class=\"__5 _384\"></span>en ska d<span class=\"__5 _384\"></span>\u00e5 vara 3 oc<span class=\"__5 _384\"></span>h komme<span class=\"__5 _384\"></span>r att kostna<span class=\"__5 _384\"></span>ds<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>f\u00f6ras un<span class=\"__5 _384\"></span>der \u00e5r 2<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>Det fin<span class=\"__5 _384\"></span>ns ett tak s<span class=\"__5 _384\"></span>om tr\u00e4d<span class=\"__5 _384\"></span>er in f\u00f6r att b<span class=\"__5 _384\"></span>egr<span class=\"__5 _384\"></span>\u00e4nsa stor<span class=\"__5 _384\"></span>leken p<span class=\"__5 _384\"></span>\u00e5 avs\u00e4ttn<span class=\"__5 _384\"></span>inge<span class=\"__5 _384\"></span>n n\u00e4r vinst\u00f6kningen mellan tv\u00e5 \u00e5r kan ses som opropo<span class=\"__5 _384\"></span>rtionellt stor<span class=\"__5 _387\"></span>. T<span class=\"__5 _387\"></span>aket \u00e4r sat<span class=\"__5 _384\"></span>t till 2 proc<span class=\"__5 _384\"></span>ent av \u00e5rets vi<span class=\"__5 _384\"></span>nst efter s<span class=\"__5 _384\"></span>katt f\u00f6<span class=\"__5 _384\"></span>re avs\u00e4ttni<span class=\"__5 _384\"></span>ng till H<span class=\"__5 _384\"></span>IP<span class=\"__5 _387\"></span>. Avs\u00e4ttn<span class=\"__5 _384\"></span>ingar<span class=\"__5 _384\"></span>na till stif<span class=\"__5 _384\"></span>tels<span class=\"__5 _384\"></span>en ska p<span class=\"__5 _384\"></span>lac<span class=\"__5 _384\"></span>eras i H&amp;<span class=\"__5 _384\"></span>M-<span class=\"__5 _384\"></span>akti<span class=\"__5 _384\"></span>er<span class=\"__5 _385\"></span>. Ut\u00f6ver d<span class=\"__5 _384\"></span>etta finn<span class=\"__5 _384\"></span>s inget \u00e5tag<span class=\"__5 _384\"></span>ande f\u00f6r H<span class=\"__5 _384\"></span>&amp;M<span class=\"__5 _384\"></span>. I k<span class=\"__5 _385\"></span>oncernredovisni<span class=\"__5 _385\"></span>ngen redo<span class=\"__5 _385\"></span>visas kos<span class=\"__5 _385\"></span>tnaderna f<span class=\"__5 _385\"></span>\u00f6r bel\u00f6ningspr<span class=\"__5 _385\"></span>ogram<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>met enligt r<span class=\"__5 _385\"></span>egl<span class=\"__5 _384\"></span>erna f\u00f6r k<span class=\"__5 _385\"></span>ort<span class=\"__5 _384\"></span>fristiga vinstandels<span class=\"__5 _384\"></span>- och bonusplane<span class=\"__5 _384\"></span>r enligt IA<span class=\"__5 _384\"></span>S 19<span class=\"__5 _385\"></span>. Kostna<span class=\"__5 _384\"></span>dern<span class=\"__5 _384\"></span>a redov<span class=\"__5 _384\"></span>isas n\u00e4<span class=\"__5 _384\"></span>r bel<span class=\"__5 _384\"></span>opp<span class=\"__5 _384\"></span>et \u00e4r fastst<span class=\"__5 _384\"></span>\u00e4llt oc<span class=\"__5 _384\"></span>h en f\u00f6r-<span class=\"__5 _e5_1\"> </span>pliktelse<span class=\"__5 _385\"></span> f\u00f6rel<span class=\"__5 _385\"></span>igger<span class=\"__5 _385\"></span>. Beloppet \u00f6<span class=\"__5 _385\"></span>verf\u00f6rs till<span class=\"__5 _385\"></span> stift<span class=\"__5 _385\"></span>elsen under k<span class=\"__5 _385\"></span>ommande r\u00e4kenskaps\u00e5r<span class=\"__5 _e5_1\"> </span><span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>F\u00f6r 2<span class=\"__5 _384\"></span>023 till<span class=\"__5 _384\"></span>f\u00f6rdes avs<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>g till be<span class=\"__5 _384\"></span>l\u00f6n<span class=\"__5 _384\"></span>ings<span class=\"__5 _384\"></span>progra<span class=\"__5 _384\"></span>mmet M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 17<span class=\"__5 _384\"></span>7 (0) bas<span class=\"__5 _384\"></span>erat p\u00e5 gr<span class=\"__5 _384\"></span>unde<span class=\"__5 _384\"></span>n f\u00f6r avs\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l HI<span class=\"__5 _384\"></span>P som b<span class=\"__5 _384\"></span>esl<span class=\"__5 _384\"></span>utade<span class=\"__5 _384\"></span>s vid \u00e5r<span class=\"__5 _384\"></span>s<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>st\u00e4mm<span class=\"__5 _384\"></span>an 201<span class=\"__5 _384\"></span>3 och s<span class=\"__5 _384\"></span>om be<span class=\"__5 _384\"></span>sk<span class=\"__5 _384\"></span>rivs ova<span class=\"__5 _384\"></span>n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "Vid redovisning av ers\u00e4ttningar till anst\u00e4llda t<span class=\"__5 _385\"></span>ill\u00e4mpas IA<span class=\"__5 _384\"></span>S 19 E<span class=\"__5 _385\"></span>rs\u00e4tt<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>ningar till anst\u00e4llda<span class=\"__5 _e5_1\"> </span>\u00c5r<span class=\"__5 _384\"></span>sst\u00e4m<span class=\"__5 _384\"></span>man fatta<span class=\"__5 _384\"></span>r bes<span class=\"__5 _384\"></span>lut om st<span class=\"__5 _384\"></span>yrel<span class=\"__5 _384\"></span>sear<span class=\"__5 _384\"></span>vo<span class=\"__5 _384\"></span>den f\u00f6r e<span class=\"__5 _384\"></span>n per<span class=\"__5 _384\"></span>iod av ett \u00e5<span class=\"__5 _384\"></span>r fram till n<span class=\"__5 _384\"></span>\u00e4sta \u00e5r<span class=\"__5 _384\"></span>sst\u00e4m<span class=\"__5 _384\"></span>ma. D<span class=\"__5 _384\"></span>etta b<span class=\"__5 _384\"></span>etyder at<span class=\"__5 _384\"></span>t ar<span class=\"__5 _384\"></span>vod<span class=\"__5 _384\"></span>e utg\u00e5r f\u00f6r tide<span class=\"__5 _384\"></span>n fram tills n<span class=\"__5 _384\"></span>\u00e4sta \u00e5rs<span class=\"__5 _384\"></span>st\u00e4m<span class=\"__5 _384\"></span>ma h\u00e5ll<span class=\"__5 _384\"></span>s dvs<span class=\"__5 _384\"></span>, f\u00f6r p<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>den 4 ma<span class=\"__5 _384\"></span>j 2023 til<span class=\"__5 _384\"></span>l 3 maj 2024<span class=\"__5 _384\"></span>. Utb<span class=\"__5 _384\"></span>etalning av b<span class=\"__5 _384\"></span>elo<span class=\"__5 _384\"></span>ppet s<span class=\"__5 _384\"></span>om be<span class=\"__5 _384\"></span>sluta<span class=\"__5 _384\"></span>des o<span class=\"__5 _384\"></span>m p\u00e5 \u00e5rs<span class=\"__5 _384\"></span>st\u00e4m<span class=\"__5 _384\"></span>man 202<span class=\"__5 _384\"></span>2 skedde efter \u00e5rsst\u00e4mman 2023.<span class=\"__5 _e5_1\"> </span>Er<span class=\"__5 _384\"></span>s\u00e4t<span class=\"__5 _384\"></span>tn<span class=\"__5 _384\"></span>ing t<span class=\"__5 _384\"></span>ill le<span class=\"__5 _384\"></span>dan<span class=\"__5 _384\"></span>de be<span class=\"__5 _384\"></span>fat<span class=\"__5 _384\"></span>tn<span class=\"__5 _384\"></span>ing<span class=\"__5 _384\"></span>sh<span class=\"__5 _384\"></span>avare Ers\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l leda<span class=\"__5 _384\"></span>nde b<span class=\"__5 _384\"></span>efattnin<span class=\"__5 _384\"></span>gshava<span class=\"__5 _384\"></span>re base<span class=\"__5 _384\"></span>rar sig p<span class=\"__5 _384\"></span>\u00e5 bes<span class=\"__5 _384\"></span>lut f\u00f6r  <span class=\"__5 _389\"></span>riktlinjer som \u00e5rligen tas av<span class=\"__5 _385\"></span> \u00e5rs<span class=\"__5 _384\"></span>st\u00e4mman, se f\u00f6rvaltningsber\u00e4ttelsen  sidorna <span class=\"__5 _404\"> </span>48\u201350<span class=\"__5 _e5_1\"> </span>Pen<span class=\"__5 _384\"></span>sion<span class=\"__5 _384\"></span>svi<span class=\"__5 _384\"></span>llkor f\u00f6r vd o<span class=\"__5 _384\"></span>mfat-<span class=\"__5 _e5_1\"> </span>tas av pre<span class=\"__5 _384\"></span>miep<span class=\"__5 _384\"></span>ens<span class=\"__5 _384\"></span>ion sa<span class=\"__5 _384\"></span>mt av ITP<span class=\"__5 _384\"></span>-p<span class=\"__5 _384\"></span>lane<span class=\"__5 _384\"></span>n. De<span class=\"__5 _384\"></span>n samm<span class=\"__5 _384\"></span>anlag<span class=\"__5 _384\"></span>da pe<span class=\"__5 _384\"></span>nsio<span class=\"__5 _384\"></span>ns<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>kostnad<span class=\"__5 _384\"></span>en sk<span class=\"__5 _384\"></span>a upp<span class=\"__5 _384\"></span>g\u00e5 till totalt 30 p<span class=\"__5 _384\"></span>roce<span class=\"__5 _384\"></span>nt av den fast<span class=\"__5 _384\"></span>a l\u00f6ne<span class=\"__5 _384\"></span>n<span class=\"__5 _e5_1\"> </span><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs20_3\">V<span class=\"__5 _385\"></span>d ha<span class=\"__5 _384\"></span>r 12 m\u00e5nad<span class=\"__5 _384\"></span>ers up<span class=\"__5 _384\"></span>ps\u00e4<span class=\"__5 _384\"></span>gning<span class=\"__5 _384\"></span>stid<span class=\"__5 _384\"></span>. I det fall f\u00f6retag<span class=\"__5 _384\"></span>et s\u00e4ge<span class=\"__5 _384\"></span>r upp </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs21_3\">anst\u00e4llningsavtalet utg\u00e5r dessutom en \u00e5rsl\u00f6n s\u00e5som avg\u00e5ngsvederlag. </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs22_3\">Anst\u00e4llningsvillkor f\u00f6r verkst\u00e4llande direkt<span class=\"__5 _385\"></span>\u00f6r be<span class=\"__5 _384\"></span>slutas av<span class=\"__5 _385\"></span> sty<span class=\"__5 _384\"></span>relsen<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span></div>F\u00f6r tj\u00e4n<span class=\"__5 _384\"></span>stem\u00e4n<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 lsf_5 ws10_5 gs24_3\">nen i ledni<span class=\"__5 _385\"></span>ngsgruppen finns r<span class=\"__5 _385\"></span>egler om til<span class=\"__5 _385\"></span>l\u00e4gg till<span class=\"__5 _385\"></span> \u00e5lderspension ut<span class=\"__5 _385\"></span>\u00f6ver </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs25_3\">ITP<span class=\"__5 _384\"></span>-plan. Pensions<span class=\"__5 _384\"></span>\u00e5ldern varierar mellan 62 och 65 \u00e5r<span class=\"__5 _387\"></span>. \u00c5tagandet<span class=\"__5 _385\"></span> har </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs26_3\">del<span class=\"__5 _384\"></span>vis t\u00e4<span class=\"__5 _384\"></span>ckts g<span class=\"__5 _384\"></span>eno<span class=\"__5 _384\"></span>m att se<span class=\"__5 _384\"></span>parata f\u00f6rs<span class=\"__5 _384\"></span>\u00e4kr<span class=\"__5 _384\"></span>ingar h<span class=\"__5 _384\"></span>ar teck<span class=\"__5 _384\"></span>nats.<span class=\"__5 _e5_1\"> </span></div>Avs\u00e4ttn<span class=\"__5 _384\"></span>ing till H<span class=\"__5 _384\"></span>I<span class=\"__5 _384\"></span>P f\u00f6r ett r\u00e4ken<span class=\"__5 _384\"></span>skap<span class=\"__5 _384\"></span>s\u00e5r kostn<span class=\"__5 _384\"></span>adsf\u00f6r<span class=\"__5 _384\"></span>s und<span class=\"__5 _384\"></span>er det \u00e5r s<span class=\"__5 _384\"></span>om den h<span class=\"__5 _384\"></span>\u00e4nf\u00f6r sig ti<span class=\"__5 _384\"></span>ll. E<span class=\"__5 _384\"></span>xempe<span class=\"__5 _384\"></span>l: vi<span class=\"__5 _384\"></span>nsten efter s<span class=\"__5 _384\"></span>katt \u00e5<span class=\"__5 _384\"></span>r 1 \u00e4r 10<span class=\"__5 _384\"></span>0. Vi<span class=\"__5 _384\"></span>nsten efte<span class=\"__5 _384\"></span>r skat<span class=\"__5 _384\"></span>t \u00e5r 2 \u00e4r 13<span class=\"__5 _384\"></span>0, avs\u00e4t<span class=\"__5 _384\"></span>tning<span class=\"__5 _384\"></span>en ska d<span class=\"__5 _384\"></span>\u00e5 vara 3 oc<span class=\"__5 _384\"></span>h komme<span class=\"__5 _384\"></span>r att kostna<span class=\"__5 _384\"></span>ds<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>f\u00f6ras un<span class=\"__5 _384\"></span>der \u00e5r 2<span class=\"__5 _e5_1\"> </span>I k<span class=\"__5 _385\"></span>oncernredovisni<span class=\"__5 _385\"></span>ngen redo<span class=\"__5 _385\"></span>visas kos<span class=\"__5 _385\"></span>tnaderna f<span class=\"__5 _385\"></span>\u00f6r bel\u00f6ningspr<span class=\"__5 _385\"></span>ogram<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>met enligt r<span class=\"__5 _385\"></span>egl<span class=\"__5 _384\"></span>erna f\u00f6r k<span class=\"__5 _385\"></span>ort<span class=\"__5 _384\"></span>fristiga vinstandels<span class=\"__5 _384\"></span>- och bonusplane<span class=\"__5 _384\"></span>r enligt IA<span class=\"__5 _384\"></span>S 19<span class=\"__5 _385\"></span>. Kostna<span class=\"__5 _384\"></span>dern<span class=\"__5 _384\"></span>a redov<span class=\"__5 _384\"></span>isas n\u00e4<span class=\"__5 _384\"></span>r bel<span class=\"__5 _384\"></span>opp<span class=\"__5 _384\"></span>et \u00e4r fastst<span class=\"__5 _384\"></span>\u00e4llt oc<span class=\"__5 _384\"></span>h en f\u00f6r-<span class=\"__5 _e5_1\"> </span>pliktelse<span class=\"__5 _385\"></span> f\u00f6rel<span class=\"__5 _385\"></span>igger<span class=\"__5 _385\"></span>. Beloppet \u00f6<span class=\"__5 _385\"></span>verf\u00f6rs till<span class=\"__5 _385\"></span> stift<span class=\"__5 _385\"></span>elsen under k<span class=\"__5 _385\"></span>ommande r\u00e4kenskaps\u00e5r<span class=\"__5 _e5_1\"> </span>Vid redovisning av pension<span class=\"__6 _485\"></span>er till\u00e4mpas IAS 19 Ers\u00e4ttningar t<span class=\"__6 _484\"></span>ill anst\u00e4llda.<span class=\"__6 _14a\"> </span>H&amp;M<span class=\"__6 _485\"></span>-kon<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rne<span class=\"__6 _485\"></span>n har fl<span class=\"__6 _485\"></span>era ol<span class=\"__6 _485\"></span>ika pl<span class=\"__6 _485\"></span>aner f\u00f6<span class=\"__6 _485\"></span>r ers<span class=\"__6 _485\"></span>\u00e4ttnin<span class=\"__6 _485\"></span>g efter av<span class=\"__6 _485\"></span>sluta<span class=\"__6 _485\"></span>d anst\u00e4llning. Planerna \u00e4r antingen f\u00f6rm\u00e5ns  eller avgiftsbest\u00e4m<span class=\"__6 _485\"></span>da. Avgift<span class=\"__6 _485\"></span>sb<span class=\"__6 _485\"></span>est\u00e4m<span class=\"__6 _485\"></span>da pl<span class=\"__6 _485\"></span>ane<span class=\"__6 _485\"></span>r redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s som e<span class=\"__6 _485\"></span>n kostnad u<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>r den p<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>iod n\u00e4r de anst\u00e4llda utf\u00f6r t<span class=\"__6 _484\"></span>j\u00e4nsten ers\u00e4ttningen avser<span class=\"__6 _487\"></span>. De f\u00f6rm\u00e5nsb<span class=\"__6 _485\"></span>est\u00e4mda pla<span class=\"__6 _485\"></span>nern<span class=\"__6 _485\"></span>a v\u00e4rde<span class=\"__6 _485\"></span>ras se<span class=\"__6 _485\"></span>parat f\u00f6r re<span class=\"__6 _485\"></span>spe<span class=\"__6 _485\"></span>kti<span class=\"__6 _485\"></span>ve plan u<span class=\"__6 _485\"></span>tifr\u00e5n de f\u00f6<span class=\"__6 _485\"></span>rm\u00e5n<span class=\"__6 _485\"></span>er so<span class=\"__6 _485\"></span>m intj\u00e4na<span class=\"__6 _484\"></span>ts under tidigare<span class=\"__6 _484\"></span> och innevarande period<span class=\"__6 _485\"></span>er<span class=\"__6 _484\"></span>. De f<span class=\"__6 _484\"></span>\u00f6rm\u00e5nsbest\u00e4m<span class=\"__6 _485\"></span>da f\u00f6rp<span class=\"__6 _485\"></span>liktel<span class=\"__6 _485\"></span>ser<span class=\"__6 _485\"></span>na me<span class=\"__6 _485\"></span>d avdrag f\u00f6<span class=\"__6 _485\"></span>r verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde p\u00e5 eve<span class=\"__6 _485\"></span>ntuell<span class=\"__6 _485\"></span>a f\u00f6r<span class=\"__6 _485\"></span>valtni<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span><span class=\"ls2_6\"> </span>tillg<span class=\"__6 _485\"></span>\u00e5nga<span class=\"__6 _485\"></span>r redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s und<span class=\"__6 _485\"></span>er po<span class=\"__6 _485\"></span>sten Avs\u00e4t<span class=\"__6 _485\"></span>tning<span class=\"__6 _485\"></span>ar f\u00f6r p<span class=\"__6 _485\"></span>ens<span class=\"__6 _485\"></span>ione<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>. F\u00f6r de svenska enheterna omfa<span class=\"__6 _484\"></span>ttar de aktuariella ber\u00e4kningarna \u00e4ven framtida<span class=\"__6 _484\"></span> betalningar av s\u00e4rskild l\u00f6nesk<span class=\"__6 _485\"></span>att. F\u00f6rm\u00e5nsbe<span class=\"__6 _485\"></span>st\u00e4mda planer finns i Sc<span class=\"__6 _485\"></span>hweiz, S<span class=\"__6 _485\"></span>pan<span class=\"__6 _485\"></span>ien<span class=\"__6 _485\"></span>, Sve<span class=\"__6 _485\"></span>rige o<span class=\"__6 _485\"></span>ch T<span class=\"__6 _487\"></span>y<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>land<span class=\"__6 _485\"></span>. Pensionsf\u00f6rpliktelsen ber\u00e4k<span class=\"__6 _485\"></span>nas \u00e5rligen med hj\u00e4lp av oberoende aktua<span class=\"ls2_6 ws2_6\"> </span>rie<span class=\"__6 _485\"></span>r enli<span class=\"__6 _485\"></span>gt den s<span class=\"__6 _485\"></span>\u00e5 kall<span class=\"__6 _485\"></span>ade \u201d<span class=\"__6 _485\"></span>Pro<span class=\"__6 _485\"></span>jecte<span class=\"__6 _485\"></span>d Unit C<span class=\"__6 _485\"></span>redit M<span class=\"__6 _485\"></span>etho<span class=\"__6 _485\"></span>d\u201d. Ber\u00e4k<span class=\"__6 _485\"></span>nin<span class=\"__6 _485\"></span>gen g\u00f6rs med hj\u00e4lp av aktuariella ant<span class=\"__6 _484\"></span>aganden<span class=\"__6 _485\"></span>. Dessa antaganden omfattar bland annat diskont<span class=\"__6 _484\"></span>eringsr\u00e4nta, d\u00f6dlighet, f\u00f6rv\u00e4ntade l\u00f6ne\u00f6<span class=\"__6 _485\"></span>kningar och pens<span class=\"__6 _485\"></span>ions\u00f6knin<span class=\"__6 _485\"></span>gar (inflation). F\u00f6r\u00e4ndringar i aktuariella antaganden och utfall som av<span class=\"__6 _485\"></span>viker fr\u00e5n<span class=\"__6 _484\"></span> antaganden ger upphov till aktuariella vinster ell<span class=\"__6 _485\"></span>er f\u00f6rl<span class=\"__6 _485\"></span>uster<span class=\"__6 _484\"></span>. De ak<span class=\"__6 _485\"></span>tuari<span class=\"__6 _485\"></span>ella v<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>ter och f\u00f6<span class=\"__6 _485\"></span>rlus<span class=\"__6 _485\"></span>ter som u<span class=\"__6 _485\"></span>ppko<span class=\"__6 _485\"></span>mme<span class=\"__6 _485\"></span>r \u00e4r fr\u00e4mst h\u00e4n<span class=\"__6 _484\"></span>f\u00f6rliga till de<span class=\"__6 _484\"></span> finansiella antagandena, s\u00e5s<span class=\"__6 _485\"></span>om f\u00f6r\u00e4ndring i  <span class=\"__6 _486\"></span>dis<span class=\"__6 _485\"></span>kontering<span class=\"__6 _485\"></span>sr\u00e4nta<span class=\"__6 _485\"></span>. S\u00e5<span class=\"__6 _485\"></span>dana v<span class=\"__6 _485\"></span>inster e<span class=\"__6 _485\"></span>lle<span class=\"__6 _485\"></span>r f\u00f6rlus<span class=\"__6 _485\"></span>ter redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s i \u00f6vri<span class=\"__6 _485\"></span>gt totalresul<span class=\"__6 _485\"></span>tat det \u00e5r de up<span class=\"__6 _485\"></span>pkom<span class=\"__6 _485\"></span>mer<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>F\u00f6r tj\u00e4nstem\u00e4n anst<span class=\"__6 _484\"></span>\u00e4llda i Sverige till\u00e4mpar H&amp;M-koncer<span class=\"__6 _485\"></span>nen ITP<span class=\"__6 _485\"></span>-planen gen<span class=\"__6 _485\"></span>om f\u00f6r<span class=\"__6 _485\"></span>s\u00e4k<span class=\"__6 _485\"></span>ring i A<span class=\"__6 _485\"></span>le<span class=\"__6 _485\"></span>cta o<span class=\"__6 _485\"></span>ch C<span class=\"__6 _485\"></span>oll<span class=\"__6 _485\"></span>ectum<span class=\"__6 _485\"></span>, d<span class=\"__6 _485\"></span>vs IT<span class=\"__6 _485\"></span>P 2 oc<span class=\"__6 _485\"></span>h ITP 1<span class=\"__6 _485\"></span>. Enl<span class=\"__6 _485\"></span>igt ett uttal<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>e fr\u00e5n R\u00e5d<span class=\"__6 _485\"></span>et f\u00f6r fin<span class=\"__6 _485\"></span>ansi<span class=\"__6 _485\"></span>ell rap<span class=\"__6 _485\"></span>po<span class=\"__6 _485\"></span>rter<span class=\"__6 _485\"></span>ing U<span class=\"__6 _485\"></span>FR 1<span class=\"__6 _485\"></span>0, \u00e4r I<span class=\"__6 _485\"></span>TP 2<span class=\"__6 _485\"></span>-p<span class=\"__6 _485\"></span>lane<span class=\"__6 _485\"></span>n en f\u00f6rm\u00e5nsbest\u00e4md plan som omfattar flera arbetsgivare. Planen redo<span class=\"ls2_6 ws2_6\"> </span>vis<span class=\"__6 _485\"></span>as so<span class=\"__6 _485\"></span>m en avgi<span class=\"__6 _485\"></span>fts<span class=\"__6 _485\"></span>be<span class=\"__6 _485\"></span>st\u00e4md p<span class=\"__6 _485\"></span>lan i av<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>aktan p<span class=\"__6 _485\"></span>\u00e5 att b<span class=\"__6 _485\"></span>olag<span class=\"__6 _485\"></span>et f\u00e5r till<span class=\"__6 _485\"></span>g\u00e5ng till s\u00e5<span class=\"__6 _485\"></span>dan info<span class=\"__6 _485\"></span>rmatio<span class=\"__6 _485\"></span>n som g<span class=\"__6 _485\"></span>\u00f6r det m<span class=\"__6 _485\"></span>\u00f6jli<span class=\"__6 _485\"></span>gt att red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>a den<span class=\"__6 _485\"></span>na pl<span class=\"__6 _485\"></span>an enl<span class=\"__6 _485\"></span>igt reglerna f\u00f6r f<span class=\"__6 _484\"></span>\u00f6rm\u00e5nsb<span class=\"__6 _485\"></span>est\u00e4mda planer<span class=\"__6 _484\"></span>. De f\u00f6rv\u00e4ntade avgift<span class=\"__6 _484\"></span>erna till ITP 2 und<span class=\"__6 _485\"></span>er n\u00e4s<span class=\"__6 _485\"></span>tkomman<span class=\"__6 _485\"></span>de \u00e5r<span class=\"__6 _485\"></span>s rapp<span class=\"__6 _485\"></span>or<span class=\"__6 _485\"></span>terin<span class=\"__6 _485\"></span>gsp<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>iod e<span class=\"__6 _485\"></span>stime<span class=\"__6 _485\"></span>ras up<span class=\"__6 _485\"></span>pg\u00e5 ti<span class=\"__6 _485\"></span>ll M<span class=\"__6 _485\"></span>SEK 1<span class=\"__6 _485\"></span>89 (<span class=\"__6 _485\"></span>202<span class=\"__6 _485\"></span>). I<span class=\"__6 _485\"></span>TP 1-<span class=\"__6 _485\"></span>pl<span class=\"__6 _485\"></span>ane<span class=\"__6 _485\"></span>n \u00e4r en avgi<span class=\"__6 _485\"></span>fts<span class=\"__6 _485\"></span>be<span class=\"__6 _485\"></span>st\u00e4md p<span class=\"__6 _485\"></span>lan<span class=\"__6 _485\"></span>. Se \u00e4ve<span class=\"__6 _485\"></span>n not 8 f\u00f6r inform<span class=\"__6 _485\"></span>ation o<span class=\"__6 _485\"></span>m pen<span class=\"__6 _485\"></span>sio<span class=\"__6 _485\"></span>n till tid<span class=\"__6 _485\"></span>igare vd<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>\u00d6ve<span class=\"__6 _485\"></span>rskottet i A<span class=\"__6 _485\"></span>lec<span class=\"__6 _485\"></span>ta kan inte all<span class=\"__6 _485\"></span>okeras ti<span class=\"__6 _485\"></span>ll den f\u00f6<span class=\"__6 _485\"></span>rs\u00e4<span class=\"__6 _485\"></span>krad<span class=\"__6 _485\"></span>e arb<span class=\"__6 _485\"></span>etsgi<span class=\"__6 _485\"></span>varen och/eller de f\u00f6rs\u00e4krade arbetstagarna. Alectas konsolidering<span class=\"__6 _485\"></span>sgrad var 178 p<span class=\"__6 _485\"></span>roc<span class=\"__6 _485\"></span>ent (189) p<span class=\"__6 _485\"></span>er 30 s<span class=\"__6 _485\"></span>eptemb<span class=\"__6 _485\"></span>er 2<span class=\"__6 _485\"></span>023<span class=\"__6 _485\"></span>. Kons<span class=\"__6 _485\"></span>olid<span class=\"__6 _485\"></span>eri<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span>grad<span class=\"__6 _485\"></span>en ber\u00e4knas som verk<span class=\"__6 _485\"></span>ligt v\u00e4rde<span class=\"__6 _484\"></span> av f\u00f6rvaltningstillg\u00e5ngar i procent a<span class=\"__6 _484\"></span>v f\u00f6r<span class=\"__6 _484\"></span><span class=\"ls2_6 ws2_6\"> </span>pliktelserna ber\u00e4k<span class=\"__6 _485\"></span>nade enligt Alectas aktuariella antaganden. Denna be<span class=\"__6 _485\"></span>r\u00e4kn<span class=\"__6 _485\"></span>ing \u00e4r inte i lin<span class=\"__6 _485\"></span>je me<span class=\"__6 _485\"></span>d IA<span class=\"__6 _485\"></span>S 19<span class=\"__6 _14a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "2023<span class=\"__5 _e5_1\"> </span>STYRELSE<span class=\"__5 _385\"></span>,<span class=\"__5 _387\"></span> VD,<span class=\"__5 _e5_1\"> </span>LEDNINGS<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>GRUPP<span class=\"__5 _387\"></span>, L<span class=\"__5 _387\"></span>\u00d6N<span class=\"__5 _e5_1\"> </span>L<span class=\"__5 _384\"></span>\u00d6<span class=\"__5 _384\"></span>N <span class=\"__5 _388\"></span> \u00d6<span class=\"__5 _384\"></span>V<span class=\"__5 _386\"></span>R<span class=\"__5 _384\"></span>I<span class=\"__5 _386\"></span>G<span class=\"__5 _386\"></span>A ANST<span class=\"__5 _387\"></span>\u00c4LLDA<span class=\"__5 _e5_1\"> </span>SOCIALA<span class=\"__5 _385\"></span> KO<span class=\"__5 _384\"></span>ST<span class=\"__5 _384\"></span>NA<span class=\"__5 _384\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>DER<span class=\"__5 _e5_1\"> </span>TOT<span class=\"__5 _385\"></span>A<span class=\"__5 _384\"></span>L<span class=\"__5 _385\"></span>T<span class=\"__5 _e5_1\"> </span>D<span class=\"__5 _384\"></span>\u00c4<span class=\"__5 _386\"></span>R<span class=\"__5 _386\"></span>A<span class=\"__5 _384\"></span>V PENS<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>TOT<span class=\"__5 _385\"></span>A<span class=\"__5 _384\"></span>L<span class=\"__5 _385\"></span>T<span class=\"__5 _e5_1\"> </span>D<span class=\"__5 _384\"></span>\u00c4<span class=\"__5 _386\"></span>R<span class=\"__5 _386\"></span>A<span class=\"__5 _384\"></span>V PENS<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>STYRELSE<span class=\"__5 _385\"></span>, <span class=\"__5 _389\"></span><span class=\"ls0_5 ws0_5\"> </span>V<span class=\"__5 _384\"></span>D, K<span class=\"__5 _385\"></span>ONCERN-<span class=\"__5 _e5_1\"> </span>LEDNING<span class=\"__5 _e5_1\"> </span>Sverige, m<span class=\"__5 _384\"></span>od<span class=\"__5 _384\"></span>e<span class=\"__5 _384\"></span>r-<span class=\"__5 _e5_1\"> </span>bolaget<span class=\"__5 _390\"> </span><span class=\"ls11_5 ws12_5\">22<span class=\"__5 _391\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span><span class=\"ls12_5 ws13_5\">30<span class=\"__5 _393\"> </span><span class=\"ls13_5 ws14_5\">23<span class=\"__5 _a_5\"> </span></span></span>4<span class=\"__5 _e5_1\"> </span></span></span>Dott<span class=\"__5 _385\"></span>erbolag<span class=\"__5 _b_4\"> </span><span class=\"ls14_5 ws15_5\">40<span class=\"__5 _c_5\"> </span><span class=\"ls15_5 ws16_5\">3<span class=\"__5 _384\"></span>4<span class=\"__5 _384\"></span> 9<span class=\"__5 _384\"></span>76<span class=\"__5 _d_4\"> </span><span class=\"ls16_5 ws17_5\">7<span class=\"__5 _384\"></span> 5<span class=\"__5 _384\"></span>74<span class=\"__5 _e_5\"> </span></span>76<span class=\"__5 _384\"></span>0<span class=\"__5 _f_4\"> </span><span class=\"ls17_5 ws18_5\">13<span class=\"__5 _e5_1\"> </span></span></span></span>Koncernen<span class=\"__5 _385\"></span> totalt <span class=\"__5 _394\"> </span><span class=\"ls0_5 ws0_5\">62<span class=\"__5 _395\"> </span><span class=\"ls19_5 ws1a_5\">3<span class=\"__5 _384\"></span>4<span class=\"__5 _384\"></span> 9<span class=\"__5 _384\"></span>76<span class=\"__5 _396\"> </span></span>7 60<span class=\"__5 _384\"></span>5<span class=\"__5 _397\"> </span><span class=\"ls3_5 ws3_5\">784<span class=\"__5 _398\"> </span><span class=\"ls1a_5 ws1b_5\">17<span class=\"__5 _e5_1\"> </span></span></span></span>2022<span class=\"__5 _e5_1\"> </span>STYRELSE<span class=\"__5 _385\"></span>,<span class=\"__5 _387\"></span> VD,<span class=\"__5 _e5_1\"> </span>LEDNINGS<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>GRUPP<span class=\"__5 _387\"></span>, L<span class=\"__5 _387\"></span>\u00d6N<span class=\"__5 _e5_1\"> </span>L<span class=\"__5 _384\"></span>\u00d6<span class=\"__5 _384\"></span>N <span class=\"__5 _388\"></span> \u00d6<span class=\"__5 _384\"></span>V<span class=\"__5 _386\"></span>R<span class=\"__5 _384\"></span>I<span class=\"__5 _386\"></span>G<span class=\"__5 _386\"></span>A ANST<span class=\"__5 _387\"></span>\u00c4LLDA<span class=\"__5 _e5_1\"> </span>SOCIALA<span class=\"__5 _385\"></span> KO<span class=\"__5 _384\"></span>ST<span class=\"__5 _384\"></span>NA<span class=\"__5 _384\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>DER<span class=\"__5 _e5_1\"> </span>TOT<span class=\"__5 _385\"></span>A<span class=\"__5 _384\"></span>L<span class=\"__5 _385\"></span>T<span class=\"__5 _e5_1\"> </span>D<span class=\"__5 _384\"></span>\u00c4<span class=\"__5 _386\"></span>R<span class=\"__5 _386\"></span>A<span class=\"__5 _384\"></span>V PENS<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>TOT<span class=\"__5 _385\"></span>A<span class=\"__5 _384\"></span>L<span class=\"__5 _385\"></span>T<span class=\"__5 _e5_1\"> </span>D<span class=\"__5 _384\"></span>\u00c4<span class=\"__5 _386\"></span>R<span class=\"__5 _386\"></span>A<span class=\"__5 _384\"></span>V PENS<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>STYRELSE<span class=\"__5 _385\"></span>, <span class=\"__5 _389\"></span><span class=\"ls0_5 ws0_5\"> </span>V<span class=\"__5 _384\"></span>D, K<span class=\"__5 _385\"></span>ONCERN-<span class=\"__5 _e5_1\"> </span>LEDNING<span class=\"__5 _e5_1\"> </span>Sverige, m<span class=\"__5 _384\"></span>od<span class=\"__5 _384\"></span>e<span class=\"__5 _384\"></span>r-<span class=\"__5 _e5_1\"> </span>bolaget<span class=\"__5 _390\"> </span><span class=\"ls1a_5 ws1b_5\">29<span class=\"__5 _391\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _399\"> </span><span class=\"ls1b_5 ws1c_5\">-5<span class=\"__5 _c_5\"> </span><span class=\"ls1c_5 ws1d_5\">-13<span class=\"__5 _a_5\"> </span></span></span>4<span class=\"__5 _e5_1\"> </span></span></span>Dott<span class=\"__5 _385\"></span>erbolag<span class=\"__5 _400\"> </span><span class=\"ls1d_5 ws4_5\">73<span class=\"__5 _401\"> </span><span class=\"ls0_5 ws0_5\">33 20<span class=\"__5 _384\"></span>2<span class=\"__5 _402\"> </span><span class=\"ls4_5 ws5_5\">7 686<span class=\"__5 _403\"> </span><span class=\"ls1e_5 ws1e_5\">817<span class=\"__5 _1a_4\"> </span><span class=\"ls1f_5 ws1f_5\">24<span class=\"__5 _e5_1\"> </span></span></span></span></span></span>Koncernen<span class=\"__5 _385\"></span> totalt <span class=\"__5 _1b_4\"> </span><span class=\"ls2_5 ws2_5\">102<span class=\"__5 _1c_5\"> </span><span class=\"ls0_5 ws0_5\">33 2<span class=\"__5 _384\"></span>02<span class=\"__5 _1d_4\"> </span>7 681<span class=\"__5 _1e_5\"> </span><span class=\"ls20_5 ws20_5\">804<span class=\"__5 _1f_4\"> </span><span class=\"ls21_5 ws21_5\">28<span class=\"__5 _e5_1\"> </span></span></span></span></span>Er<span class=\"__5 _384\"></span>s\u00e4t<span class=\"__5 _384\"></span>tn<span class=\"__5 _384\"></span>ing t<span class=\"__5 _384\"></span>ill le<span class=\"__5 _384\"></span>dan<span class=\"__5 _384\"></span>de be<span class=\"__5 _384\"></span>fat<span class=\"__5 _384\"></span>tn<span class=\"__5 _384\"></span>ing<span class=\"__5 _384\"></span>sh<span class=\"__5 _384\"></span>avare Ers\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l leda<span class=\"__5 _384\"></span>nde b<span class=\"__5 _384\"></span>efattnin<span class=\"__5 _384\"></span>gshava<span class=\"__5 _384\"></span>re base<span class=\"__5 _384\"></span>rar sig p<span class=\"__5 _384\"></span>\u00e5 bes<span class=\"__5 _384\"></span>lut f\u00f6r  <span class=\"__5 _389\"></span>riktlinjer som \u00e5rligen tas av<span class=\"__5 _385\"></span> \u00e5rs<span class=\"__5 _384\"></span>st\u00e4mman, se f\u00f6rvaltningsber\u00e4ttelsen  sidorna <span class=\"__5 _404\"> </span>48\u201350<span class=\"__5 _e5_1\"> </span>. Ers<span class=\"__5 _384\"></span>\u00e4ttning till vd<span class=\"__5 _e5_1\"> </span>Ers\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l vd har un<span class=\"__5 _384\"></span>der r\u00e4ken<span class=\"__5 _384\"></span>skap<span class=\"__5 _384\"></span>s\u00e5ret 202<span class=\"__5 _384\"></span>3 i form av l\u00f6<span class=\"__5 _384\"></span>n och f\u00f6r-<span class=\"__5 _e5_1\"> </span>m\u00e5ne<span class=\"__5 _384\"></span>r utg\u00e5tt me<span class=\"__5 _384\"></span>d M<span class=\"__5 _384\"></span>SEK 15<span class=\"__5 _384\"></span>,<span class=\"__5 _385\"></span>1 (14<span class=\"__5 _384\"></span>,7)<span class=\"__5 _384\"></span>. D\u00e4r<span class=\"__5 _384\"></span>ut\u00f6ver har avs<span class=\"__5 _384\"></span>een<span class=\"__5 _384\"></span>de r\u00e4kens<span class=\"__5 _384\"></span>kaps<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>\u00e5ret 2023 e<span class=\"__5 _384\"></span>n r\u00f6rlig e<span class=\"__5 _384\"></span>rs\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l vd om M<span class=\"__5 _384\"></span>SEK 3<span class=\"__5 _384\"></span>,8 (<span class=\"__5 _384\"></span>0) utb<span class=\"__5 _384\"></span>etalats oc<span class=\"__5 _384\"></span>h kostnad<span class=\"__5 _384\"></span>sf\u00f6r<span class=\"__5 _384\"></span>ts und<span class=\"__5 _384\"></span>er f\u00f6rs<span class=\"__5 _384\"></span>ta kva<span class=\"__5 _384\"></span>rtal<span class=\"__5 _384\"></span>et 2024. Pen<span class=\"__5 _384\"></span>sion<span class=\"__5 _384\"></span>svi<span class=\"__5 _384\"></span>llkor f\u00f6r vd o<span class=\"__5 _384\"></span>mfat-<span class=\"__5 _e5_1\"> </span>tas av pre<span class=\"__5 _384\"></span>miep<span class=\"__5 _384\"></span>ens<span class=\"__5 _384\"></span>ion sa<span class=\"__5 _384\"></span>mt av ITP<span class=\"__5 _384\"></span>-p<span class=\"__5 _384\"></span>lane<span class=\"__5 _384\"></span>n. De<span class=\"__5 _384\"></span>n samm<span class=\"__5 _384\"></span>anlag<span class=\"__5 _384\"></span>da pe<span class=\"__5 _384\"></span>nsio<span class=\"__5 _384\"></span>ns<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>kostnad<span class=\"__5 _384\"></span>en sk<span class=\"__5 _384\"></span>a upp<span class=\"__5 _384\"></span>g\u00e5 till totalt 30 p<span class=\"__5 _384\"></span>roce<span class=\"__5 _384\"></span>nt av den fast<span class=\"__5 _384\"></span>a l\u00f6ne<span class=\"__5 _384\"></span>n<span class=\"__5 _e5_1\"> </span>. Pen<span class=\"__5 _384\"></span>sion<span class=\"__5 _384\"></span>s-<span class=\"__5 _e5_1\"> </span>kostnad u<span class=\"__5 _384\"></span>ppg<span class=\"__5 _384\"></span>ick till M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 4<span class=\"__5 _384\"></span>,4 (4<span class=\"__5 _384\"></span>,3<span class=\"__5 _384\"></span>). Vd:s pe<span class=\"__5 _384\"></span>nsio<span class=\"__5 _384\"></span>ns\u00e5<span class=\"__5 _384\"></span>lder \u00e4<span class=\"__5 _384\"></span>r 65.<span class=\"__5 _e5_1\"> </span>V<span class=\"__5 _385\"></span>d ha<span class=\"__5 _384\"></span>r 12 m\u00e5nad<span class=\"__5 _384\"></span>ers up<span class=\"__5 _384\"></span>ps\u00e4<span class=\"__5 _384\"></span>gning<span class=\"__5 _384\"></span>stid<span class=\"__5 _384\"></span>. I det fall f\u00f6retag<span class=\"__5 _384\"></span>et s\u00e4ge<span class=\"__5 _384\"></span>r upp anst\u00e4llningsavtalet utg\u00e5r dessutom en \u00e5rsl\u00f6n s\u00e5som avg\u00e5ngsvederlag. Anst\u00e4llningsvillkor f\u00f6r verkst\u00e4llande direkt<span class=\"__5 _385\"></span>\u00f6r be<span class=\"__5 _384\"></span>slutas av<span class=\"__5 _385\"></span> sty<span class=\"__5 _384\"></span>relsen<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>Ers<span class=\"__5 _384\"></span>\u00e4ttning till ledning<span class=\"__5 _384\"></span>sgrupp<span class=\"__5 _e5_1\"> </span>Led<span class=\"__5 _384\"></span>ninge<span class=\"__5 _384\"></span>ns sam<span class=\"__5 _384\"></span>mans<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>g i konce<span class=\"__5 _384\"></span>rnen p<span class=\"__5 _384\"></span>er de<span class=\"__5 _384\"></span>n 30 nov<span class=\"__5 _384\"></span>emb<span class=\"__5 _384\"></span>er 2023<span class=\"__5 _384\"></span>, ink<span class=\"__5 _384\"></span>lusi<span class=\"__5 _384\"></span>ve vd, b<span class=\"__5 _384\"></span>estod av 4 (9) m\u00e4n o<span class=\"__5 _384\"></span>ch 4 (6) k<span class=\"__5 _384\"></span>vinn<span class=\"__5 _384\"></span>or<span class=\"__5 _385\"></span>, varav 0 (<span class=\"__5 _384\"></span>0) m\u00e4<span class=\"__5 _384\"></span>n och 1 (1<span class=\"__5 _384\"></span>) kv<span class=\"__5 _384\"></span>inna i m<span class=\"__5 _384\"></span>ode<span class=\"__5 _384\"></span>rbo<span class=\"__5 _384\"></span>laget<span class=\"__5 _384\"></span>. Ledn<span class=\"__5 _384\"></span>ings<span class=\"__5 _384\"></span>grup<span class=\"__5 _384\"></span>pen utg<span class=\"__5 _384\"></span>\u00f6rs<span class=\"__5 _384\"></span>, ut\u00f6ver vd, av fi<span class=\"__5 _384\"></span>nans<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>chef, ans<span class=\"__5 _384\"></span>varig f\u00f6r H<span class=\"__5 _384\"></span>&amp;M<span class=\"__5 _384\"></span>, ansva<span class=\"__5 _384\"></span>rig f\u00f6r p<span class=\"__5 _384\"></span>ort<span class=\"__5 _384\"></span>folio b<span class=\"__5 _384\"></span>rand<span class=\"__5 _384\"></span>s, an<span class=\"__5 _384\"></span>svari<span class=\"__5 _384\"></span>g f\u00f6r New Grow<span class=\"__5 _384\"></span>th &amp; V<span class=\"__5 _385\"></span>entu<span class=\"__5 _384\"></span>res, s<span class=\"__5 _384\"></span>amt ansv<span class=\"__5 _384\"></span>ariga f\u00f6r f\u00f6<span class=\"__5 _384\"></span>ljand<span class=\"__5 _384\"></span>e konce<span class=\"__5 _384\"></span>rnfunk<span class=\"__5 _384\"></span>tion<span class=\"__5 _384\"></span>er<span class=\"__5 _384\"></span>: kommunikation, h\u00e5llbarhet och people &amp; organisational development/<span class=\"__5 _384\"></span>HR<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>Ers\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l ledn<span class=\"__5 _384\"></span>ings<span class=\"__5 _384\"></span>grup<span class=\"__5 _384\"></span>pen<span class=\"__5 _384\"></span>, f\u00f6rutom ti<span class=\"__5 _384\"></span>ll vd, h<span class=\"__5 _384\"></span>ar und<span class=\"__5 _384\"></span>er r\u00e4kens<span class=\"__5 _384\"></span>kaps<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>\u00e5ret 2023 i fo<span class=\"__5 _384\"></span>rm av l\u00f6n o<span class=\"__5 _384\"></span>ch f\u00f6rm<span class=\"__5 _384\"></span>\u00e5ner utg\u00e5t<span class=\"__5 _384\"></span>t med M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 39<span class=\"__5 _385\"></span>,6 (<span class=\"__5 _384\"></span>58<span class=\"__5 _384\"></span>,2<span class=\"__5 _384\"></span>).  <span class=\"__5 _389\"></span>D\u00e4rut<span class=\"__5 _385\"></span>\u00f6ver har avseende r\u00e4kenskaps\u00e5ret 2023 en r<span class=\"__5 _385\"></span>\u00f6rlig ers\u00e4ttning till led<span class=\"__5 _384\"></span>ning<span class=\"__5 _384\"></span>sgru<span class=\"__5 _384\"></span>ppe<span class=\"__5 _384\"></span>n, f\u00f6r<span class=\"__5 _384\"></span>utom vd, o<span class=\"__5 _384\"></span>m MS<span class=\"__5 _384\"></span>EK 9<span class=\"__5 _385\"></span>,7 (0<span class=\"__5 _384\"></span>) utbetalats o<span class=\"__5 _384\"></span>ch kostn<span class=\"__5 _384\"></span>ads<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>f\u00f6r<span class=\"__5 _384\"></span>ts unde<span class=\"__5 _384\"></span>r f\u00f6rsta k<span class=\"__5 _384\"></span>var<span class=\"__5 _384\"></span>tal<span class=\"__5 _384\"></span>et 2024. Pens<span class=\"__5 _384\"></span>ion<span class=\"__5 _384\"></span>skostna<span class=\"__5 _384\"></span>d f\u00f6r led<span class=\"__5 _384\"></span>nings<span class=\"__5 _384\"></span>gru<span class=\"__5 _384\"></span>ppe<span class=\"__5 _384\"></span>n, f\u00f6rutom til<span class=\"__5 _384\"></span>l vd, up<span class=\"__5 _384\"></span>pgi<span class=\"__5 _384\"></span>ck und<span class=\"__5 _384\"></span>er \u00e5ret till M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 13,<span class=\"__5 _384\"></span>3 (<span class=\"__5 _384\"></span>23,9). F\u00f6r tj\u00e4n<span class=\"__5 _384\"></span>stem\u00e4n<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>nen i ledni<span class=\"__5 _385\"></span>ngsgruppen finns r<span class=\"__5 _385\"></span>egler om til<span class=\"__5 _385\"></span>l\u00e4gg till<span class=\"__5 _385\"></span> \u00e5lderspension ut<span class=\"__5 _385\"></span>\u00f6ver ITP<span class=\"__5 _384\"></span>-plan. Pensions<span class=\"__5 _384\"></span>\u00e5ldern varierar mellan 62 och 65 \u00e5r<span class=\"__5 _387\"></span>. \u00c5tagandet<span class=\"__5 _385\"></span> har del<span class=\"__5 _384\"></span>vis t\u00e4<span class=\"__5 _384\"></span>ckts g<span class=\"__5 _384\"></span>eno<span class=\"__5 _384\"></span>m att se<span class=\"__5 _384\"></span>parata f\u00f6rs<span class=\"__5 _384\"></span>\u00e4kr<span class=\"__5 _384\"></span>ingar h<span class=\"__5 _384\"></span>ar teck<span class=\"__5 _384\"></span>nats.<span class=\"__5 _e5_1\"> </span>F\u00f6r 2<span class=\"__5 _384\"></span>023 till<span class=\"__5 _384\"></span>f\u00f6rdes avs<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>g till be<span class=\"__5 _384\"></span>l\u00f6n<span class=\"__5 _384\"></span>ings<span class=\"__5 _384\"></span>progra<span class=\"__5 _384\"></span>mmet M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 17<span class=\"__5 _384\"></span>7 (0) bas<span class=\"__5 _384\"></span>erat p\u00e5 gr<span class=\"__5 _384\"></span>unde<span class=\"__5 _384\"></span>n f\u00f6r avs\u00e4t<span class=\"__5 _384\"></span>tning til<span class=\"__5 _384\"></span>l HI<span class=\"__5 _384\"></span>P som b<span class=\"__5 _384\"></span>esl<span class=\"__5 _384\"></span>utade<span class=\"__5 _384\"></span>s vid \u00e5r<span class=\"__5 _384\"></span>s<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>st\u00e4mm<span class=\"__5 _384\"></span>an 201<span class=\"__5 _384\"></span>3 och s<span class=\"__5 _384\"></span>om be<span class=\"__5 _384\"></span>sk<span class=\"__5 _384\"></span>rivs ova<span class=\"__5 _384\"></span>n.<span class=\"__5 _e5_1\"> </span>F\u00f6r tj\u00e4nstem\u00e4n anst<span class=\"__6 _484\"></span>\u00e4llda i Sverige till\u00e4mpar H&amp;M-koncer<span class=\"__6 _485\"></span>nen ITP<span class=\"__6 _485\"></span>-planen gen<span class=\"__6 _485\"></span>om f\u00f6r<span class=\"__6 _485\"></span>s\u00e4k<span class=\"__6 _485\"></span>ring i A<span class=\"__6 _485\"></span>le<span class=\"__6 _485\"></span>cta o<span class=\"__6 _485\"></span>ch C<span class=\"__6 _485\"></span>oll<span class=\"__6 _485\"></span>ectum<span class=\"__6 _485\"></span>, d<span class=\"__6 _485\"></span>vs IT<span class=\"__6 _485\"></span>P 2 oc<span class=\"__6 _485\"></span>h ITP 1<span class=\"__6 _485\"></span>. Enl<span class=\"__6 _485\"></span>igt ett uttal<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>e fr\u00e5n R\u00e5d<span class=\"__6 _485\"></span>et f\u00f6r fin<span class=\"__6 _485\"></span>ansi<span class=\"__6 _485\"></span>ell rap<span class=\"__6 _485\"></span>po<span class=\"__6 _485\"></span>rter<span class=\"__6 _485\"></span>ing U<span class=\"__6 _485\"></span>FR 1<span class=\"__6 _485\"></span>0, \u00e4r I<span class=\"__6 _485\"></span>TP 2<span class=\"__6 _485\"></span>-p<span class=\"__6 _485\"></span>lane<span class=\"__6 _485\"></span>n en f\u00f6rm\u00e5nsbest\u00e4md plan som omfattar flera arbetsgivare. Planen redo<span class=\"ls2_6 ws2_6\"> </span>vis<span class=\"__6 _485\"></span>as so<span class=\"__6 _485\"></span>m en avgi<span class=\"__6 _485\"></span>fts<span class=\"__6 _485\"></span>be<span class=\"__6 _485\"></span>st\u00e4md p<span class=\"__6 _485\"></span>lan i av<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>aktan p<span class=\"__6 _485\"></span>\u00e5 att b<span class=\"__6 _485\"></span>olag<span class=\"__6 _485\"></span>et f\u00e5r till<span class=\"__6 _485\"></span>g\u00e5ng till s\u00e5<span class=\"__6 _485\"></span>dan info<span class=\"__6 _485\"></span>rmatio<span class=\"__6 _485\"></span>n som g<span class=\"__6 _485\"></span>\u00f6r det m<span class=\"__6 _485\"></span>\u00f6jli<span class=\"__6 _485\"></span>gt att red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>a den<span class=\"__6 _485\"></span>na pl<span class=\"__6 _485\"></span>an enl<span class=\"__6 _485\"></span>igt reglerna f\u00f6r f<span class=\"__6 _484\"></span>\u00f6rm\u00e5nsb<span class=\"__6 _485\"></span>est\u00e4mda planer<span class=\"__6 _484\"></span>. De f\u00f6rv\u00e4ntade avgift<span class=\"__6 _484\"></span>erna till ITP 2 und<span class=\"__6 _485\"></span>er n\u00e4s<span class=\"__6 _485\"></span>tkomman<span class=\"__6 _485\"></span>de \u00e5r<span class=\"__6 _485\"></span>s rapp<span class=\"__6 _485\"></span>or<span class=\"__6 _485\"></span>terin<span class=\"__6 _485\"></span>gsp<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>iod e<span class=\"__6 _485\"></span>stime<span class=\"__6 _485\"></span>ras up<span class=\"__6 _485\"></span>pg\u00e5 ti<span class=\"__6 _485\"></span>ll M<span class=\"__6 _485\"></span>SEK 1<span class=\"__6 _485\"></span>89 (<span class=\"__6 _485\"></span>202<span class=\"__6 _485\"></span>). I<span class=\"__6 _485\"></span>TP 1-<span class=\"__6 _485\"></span>pl<span class=\"__6 _485\"></span>ane<span class=\"__6 _485\"></span>n \u00e4r en avgi<span class=\"__6 _485\"></span>fts<span class=\"__6 _485\"></span>be<span class=\"__6 _485\"></span>st\u00e4md p<span class=\"__6 _485\"></span>lan<span class=\"__6 _485\"></span>. Se \u00e4ve<span class=\"__6 _485\"></span>n not 8 f\u00f6r inform<span class=\"__6 _485\"></span>ation o<span class=\"__6 _485\"></span>m pen<span class=\"__6 _485\"></span>sio<span class=\"__6 _485\"></span>n till tid<span class=\"__6 _485\"></span>igare vd<span class=\"__6 _14a\"> </span>KONCER<span class=\"__6 _485\"></span>N<span class=\"__6 _485\"></span>EN<span class=\"__6 _1b_5\"> </span><span class=\"ls9_6 ws8_6\">MODERBOLAGET<span class=\"__6 _14a\"> </span></span>2023<span class=\"__6 _1c_6\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _485\"></span>0<span class=\"__6 _490\"></span>2<span class=\"__6 _490\"></span>2 <span class=\"__6 _1d_5\"> </span></span>2023<span class=\"__6 _487\"></span> <span class=\"__6 _1e_6\"> </span>2022<span class=\"__6 _14a\"> </span>Nuv\u00e4rdet av f<span class=\"__6 _484\"></span>\u00f6rm\u00e5nsbest\u00e4m<span class=\"__6 _485\"></span>da f\u00f6rpliktelser<span class=\"__6 _1f_5\"> </span><span class=\"ls2_6 ws2_6\">1 912<span class=\"__6 _504\"> </span>1 736<span class=\"__6 _505\"> </span><span class=\"ls10_6 wsf_6\">126<span class=\"__6 _506\"> </span><span class=\"ls1c_6 ws17_6\">119<span class=\"__6 _14a\"> </span></span></span></span>F\u00f6r<span class=\"__6 _485\"></span>valtningstillg\u00e5ngarnas verkliga v\u00e4rde<span class=\"__6 _507\"> </span><span class=\"ls6_6 ws5_6\">-1<span class=\"__6 _484\"></span> 533<span class=\"__6 _508\"> </span><span class=\"ls1d_6 ws18_6\">-1 4<span class=\"__6 _485\"></span>0<span class=\"__6 _485\"></span>3<span class=\"__6 _509\"> </span><span class=\"ls13_6 ws12_6\">-3<span class=\"__6 _510\"> </span>-3<span class=\"__6 _14a\"> </span></span></span></span>Redovisad a<span class=\"__6 _484\"></span>vs\u00e4ttning i b<span class=\"__6 _484\"></span>alansr\u00e4kningen <span class=\"ls2_6 ws2_6\"> </span>f\u00f6r<span class=\"__6 _484\"></span> pensionsf\u00f6rpl<span class=\"__6 _484\"></span>iktelser<span class=\"__6 _484\"></span> <span class=\"__6 _511\"> </span><span class=\"ls1f_6 ws1a_6\">379<span class=\"__6 _512\"> </span><span class=\"ls6_6 ws5_6\">333 <span class=\"__6 _513\"> </span><span class=\"ls13_6 ws12_6\">123<span class=\"__6 _2a_6\"> </span><span class=\"ls2_6 ws2_6\">116 </span></span></span></span>Ing\u00e5ende balans 1 december<span class=\"__6 _2b_6\"> </span><span class=\"ls2_6 ws2_6\">1 736<span class=\"__6 _1c_6\"> </span>1 7<span class=\"__6 _485\"></span>94 <span class=\"__6 _2c_5\"> </span><span class=\"ls1c_6 ws17_6\">119<span class=\"__6 _2d_6\"> </span></span>154 </span>Redovisad<span class=\"__6 _484\"></span> pensionsk<span class=\"__6 _484\"></span>ostnad,<span class=\"__6 _484\"></span> nett<span class=\"__6 _484\"></span>o<span class=\"__6 _2e_5\"> </span><span class=\"ls13_6 ws12_6\">293<span class=\"__6 _2f_5\"> </span><span class=\"ls2_6 ws2_6\">4<span class=\"__6 _514\"> </span><span class=\"ls1c_6 ws17_6\">19<span class=\"__6 _515\"> </span><span class=\"ls1d_6 ws18_6\">-19<span class=\"__6 _14a\"> </span></span></span></span></span>Utb<span class=\"__6 _485\"></span>etalda e<span class=\"__6 _485\"></span>rs\u00e4t<span class=\"__6 _485\"></span>tning<span class=\"__6 _485\"></span>ar<span class=\"__6 _516\"> </span><span class=\"ls1d_6 ws18_6\">-16<span class=\"__6 _515\"> </span>-1<span class=\"__6 _485\"></span>8<span class=\"__6 _517\"> </span>-12<span class=\"__6 _506\"> </span>-1<span class=\"__6 _485\"></span>0<span class=\"__6 _485\"></span> </span>Erlag<span class=\"__6 _485\"></span>da avgif<span class=\"__6 _485\"></span>ter fr\u00e5n a<span class=\"__6 _485\"></span>rbets<span class=\"__6 _485\"></span>gi<span class=\"__6 _485\"></span>vare<span class=\"__6 _518\"> </span><span class=\"ls1d_6 ws18_6\">41<span class=\"__6 _510\"> </span><span class=\"lsf_6 wse_6\">31<span class=\"__6 _519\"> </span></span></span>\u2013<span class=\"__6 _2f_5\"> </span>\u2013<span class=\"__6 _14a\"> </span>\u00c5t<span class=\"__6 _484\"></span>erbetalning fr\u00e5n t<span class=\"__6 _484\"></span>illg\u00e5ngar<span class=\"__6 _520\"> </span><span class=\"ls1d_6 ws18_6\">-142<span class=\"__6 _506\"> </span><span class=\"ls20_6 ws1b_6\">-7<span class=\"__6 _490\"></span>5<span class=\"__6 _485\"></span> <span class=\"__6 _521\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _510\"> </span>-6 </span></span></span>Redovisat belopp<span class=\"__6 _484\"></span> f\u00f6r f<span class=\"__6 _484\"></span>\u00f6rm\u00e5nsbest\u00e4mda <span class=\"ls2_6 ws2_6\"> </span>f\u00f6rpl<span class=\"__6 _484\"></span>iktelser<span class=\"__6 _487\"></span>, 30 no<span class=\"__6 _484\"></span>vember<span class=\"__6 _484\"></span> <span class=\"__6 _2b_6\"> </span><span class=\"ls2_6 ws2_6\">1 9<span class=\"__6 _485\"></span>12<span class=\"__6 _1e_6\"> </span>1 736 <span class=\"__6 _513\"> </span><span class=\"ls14_6 ws13_6\">1<span class=\"__6 _485\"></span>26<span class=\"__6 _2a_6\"> </span></span>119 </span>Ing\u00e5ende balans 1 december<span class=\"__6 _522\"> </span><span class=\"ls1d_6 ws18_6\">-1 4<span class=\"__6 _485\"></span>0<span class=\"__6 _485\"></span>3<span class=\"__6 _523\"> </span><span class=\"ls6_6 ws5_6\">-1<span class=\"__6 _484\"></span> 366<span class=\"__6 _514\"> </span><span class=\"ls13_6 ws12_6\">-3<span class=\"__6 _506\"> </span><span class=\"ls1d_6 ws18_6\">-1<span class=\"__6 _485\"></span>0<span class=\"__6 _14a\"> </span></span></span></span></span>Redovisad<span class=\"__6 _484\"></span> pensionsin<span class=\"__6 _484\"></span>t\u00e4kt, ne<span class=\"__6 _484\"></span>tt<span class=\"__6 _484\"></span>o<span class=\"__6 _3a_5\"> </span><span class=\"ls1d_6 ws18_6\">-175<span class=\"__6 _3b_5\"> </span><span class=\"ls2_6 ws2_6\">-37<span class=\"__6 _3c_6\"> </span>0<span class=\"__6 _3d_5\"> </span>1<span class=\"__6 _14a\"> </span></span></span>Erlag<span class=\"__6 _485\"></span>da avgif<span class=\"__6 _485\"></span>ter fr\u00e5n a<span class=\"__6 _485\"></span>rbets<span class=\"__6 _485\"></span>gi<span class=\"__6 _485\"></span>vare<span class=\"__6 _3e_6\"> </span><span class=\"lsc_6 wsb_6\">-57<span class=\"__6 _2a_6\"> </span><span class=\"ls21_6 ws1c_6\">-44<span class=\"__6 _519\"> </span></span></span>\u2013<span class=\"__6 _3f_5\"> </span>\u2013<span class=\"__6 _14a\"> </span>Avgifte<span class=\"__6 _485\"></span>r fr\u00e5n de<span class=\"__6 _485\"></span>ltagare i p<span class=\"__6 _485\"></span>lan<span class=\"__6 _485\"></span>en<span class=\"__6 _524\"> </span><span class=\"ls1d_6 ws18_6\">-<span class=\"__6 _485\"></span>41<span class=\"__6 _515\"> </span><span class=\"lsf_6 wse_6\">-31<span class=\"__6 _519\"> </span></span></span>\u2013<span class=\"__6 _3f_5\"> </span>\u2013<span class=\"__6 _14a\"> </span>\u00c5t<span class=\"__6 _484\"></span>erbetalning fr\u00e5n t<span class=\"__6 _484\"></span>illg\u00e5ngar<span class=\"__6 _525\"> </span><span class=\"ls22_6 ws1d_6\">143<span class=\"__6 _526\"> </span><span class=\"ls4_6 ws1e_6\">75<span class=\"__6 _527\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _528\"> </span>6<span class=\"__6 _14a\"> </span></span></span></span>Redovisat belopp<span class=\"__6 _484\"></span> f\u00f6r v<span class=\"__6 _484\"></span>erkligt v<span class=\"__6 _484\"></span>\u00e4rde<span class=\"__6 _484\"></span> av <span class=\"ls2_6 ws2_6\"> </span>f\u00f6rvaltningstil<span class=\"__6 _484\"></span>lg\u00e5ngar<span class=\"__6 _487\"></span>, 30 november<span class=\"__6 _529\"> </span><span class=\"lsb_6 wsa_6\">-1 53<span class=\"__6 _485\"></span>3<span class=\"__6 _530\"> </span>-1 4<span class=\"__6 _485\"></span>03<span class=\"__6 _509\"> </span><span class=\"ls13_6 ws12_6\">-3<span class=\"__6 _531\"> </span>-3<span class=\"__6 _14a\"> </span></span></span>Av den totala red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>ad<span class=\"__6 _485\"></span>e f\u00f6rpl<span class=\"__6 _485\"></span>iktel<span class=\"__6 _485\"></span>sen av<span class=\"__6 _485\"></span>ser M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 139 (13<span class=\"__6 _485\"></span>1) f\u00f6rm<span class=\"__6 _485\"></span>\u00e5ns<span class=\"__6 _485\"></span>bes<span class=\"__6 _485\"></span>t\u00e4md<span class=\"__6 _485\"></span>a pen<span class=\"__6 _485\"></span>sio<span class=\"__6 _485\"></span>nsp<span class=\"__6 _485\"></span>lan<span class=\"__6 _485\"></span>er i Sve<span class=\"__6 _485\"></span>rig<span class=\"__6 _485\"></span>e och M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 20<span class=\"__6 _485\"></span>2 (163<span class=\"__6 _485\"></span>) i Schwe<span class=\"__6 _485\"></span>iz. D<span class=\"__6 _485\"></span>en v\u00e4g<span class=\"__6 _485\"></span>da gen<span class=\"__6 _485\"></span>oms<span class=\"__6 _485\"></span>nit<span class=\"__6 _485\"></span>tliga l<span class=\"__6 _485\"></span>\u00f6ptide<span class=\"__6 _485\"></span>n p\u00e5 de<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>a pen<span class=\"__6 _485\"></span>sio<span class=\"__6 _485\"></span>nsp<span class=\"__6 _485\"></span>lan<span class=\"__6 _485\"></span>er \u00e4r 7<span class=\"__6 _484\"></span>,<span class=\"__6 _484\"></span>1 \u00e5r f\u00f6r de sve<span class=\"__6 _485\"></span>ns<span class=\"__6 _485\"></span>ka pla<span class=\"__6 _485\"></span>ner<span class=\"__6 _485\"></span>na oc<span class=\"__6 _485\"></span>h 13,<span class=\"__6 _485\"></span>3 \u00e5r f\u00f6r d<span class=\"__6 _485\"></span>e sc<span class=\"__6 _485\"></span>hweizis<span class=\"__6 _485\"></span>ka pla<span class=\"__6 _485\"></span>ner<span class=\"__6 _485\"></span>na<span class=\"__6 _14a\"> </span><div class=\"t_6 m0_6 h2_6 ff1_6 fs1_6 fc0_6 sc0_6 ls8_6 ws7_6 gs70_2\">KONCER<span class=\"__6 _485\"></span>N<span class=\"__6 _485\"></span>EN<span class=\"__6 _533\"> </span><span class=\"ls9_6 ws8_6\">MODERBOLAGET<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h2_6 ff1_6 fs1_6 fc0_6 sc0_6 lsa_6 ws9_6 gs71_2\">2023<span class=\"__6 _4a_6\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _485\"></span>0<span class=\"__6 _490\"></span>2<span class=\"__6 _485\"></span>2 <span class=\"__6 _528\"> </span></span>2023<span class=\"__6 _487\"></span> <span class=\"__6 _508\"> </span><span class=\"ls8_6 ws7_6\">2022<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs72_2\">I de b<span class=\"__6 _485\"></span>elo<span class=\"__6 _485\"></span>pp so<span class=\"__6 _485\"></span>m redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s som p<span class=\"__6 _485\"></span>en<span class=\"__6 _485\"></span>sio<span class=\"__6 _485\"></span>nskos<span class=\"__6 _485\"></span>tnad  </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs73_2\">ing\u00e5r f\u00f6ljande poster:<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs74_2\">Kostnader f\u00f6r t<span class=\"__6 _484\"></span>j\u00e4nstg\u00f6ring under innevarande \u00e5r<span class=\"__6 _4b_6\"> </span><span class=\"ls10_6 wsf_6\">59<span class=\"__6 _2d_6\"> </span><span class=\"ls2_6 ws2_6\">60 <span class=\"__6 _4c_6\"> </span>\u2013<span class=\"__6 _4d_5\"> </span>\u2013<span class=\"__6 _14a\"> </span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs75_2\">R\u00e4nt<span class=\"__6 _484\"></span>ekostnad<span class=\"__6 _4e_6\"> </span><span class=\"ls2_6 ws2_6\">37<span class=\"__6 _510\"> </span>9 <span class=\"__6 _4f_6\"> </span>5<span class=\"__6 _510\"> </span>2<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls24_6 ws20_6 gs76_2\">R\u00e4<span class=\"__6 _485\"></span>ntei<span class=\"__6 _485\"></span>nt\u00e4<span class=\"__6 _485\"></span>k<span class=\"__6 _485\"></span>ter<span class=\"__6 _534\"> </span><span class=\"ls25_6 ws21_6\">-28<span class=\"__6 _515\"> </span><span class=\"ls26_6 ws22_6\">-6<span class=\"__6 _3c_6\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _531\"> </span>0<span class=\"__6 _14a\"> </span></span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls13_6 ws12_6 gs77_2\">Reduceringar<span class=\"__6 _484\"></span>/<span class=\"__6 _484\"></span>regleringar vinst<span class=\"__6 _484\"></span>er (-) och f<span class=\"__6 _484\"></span>\u00f6rluster<span class=\"__6 _484\"></span> (+)<span class=\"__6 _535\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _2d_6\"> </span><span class=\"ls1d_6 ws18_6\">-17<span class=\"__6 _527\"> </span></span>\u2013<span class=\"__6 _4d_5\"> </span>\u2013<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls5_6 ws4_6 gs78_2\">Kost<span class=\"__6 _484\"></span>nad a<span class=\"__6 _484\"></span>vseende tj\u00e4<span class=\"__6 _484\"></span>nstg\u00f6r<span class=\"__6 _484\"></span>ing under<span class=\"__6 _484\"></span> <span class=\"ls2_6 ws2_6\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls13_6 ws12_6 gs79_2\">tidigar<span class=\"__6 _484\"></span>e perioder<span class=\"__6 _536\"> </span><span class=\"ls21_6 ws1c_6\">-4<span class=\"__6 _537\"> </span><span class=\"ls1b_6 ws23_6\">-42<span class=\"__6 _538\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _4d_5\"> </span>\u2013<span class=\"__6 _14a\"> </span></span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs7a_2\">F\u00f6r\u00e4ndringar i utl\u00e4ndska valutakurser f\u00f6r planer som <span class=\"ls2_6 ws2_6\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs7b_2\">v\u00e4rderas i annan v<span class=\"__6 _484\"></span>aluta \u00e4n rapporteringsvalutan<span class=\"__6 _539\"> </span><span class=\"lsf_6 wse_6\">13<span class=\"__6 _506\"> </span><span class=\"ls2_6 ws2_6\">18 <span class=\"__6 _4c_6\"> </span>\u2013<span class=\"__6 _4d_5\"> </span>\u2013<span class=\"__6 _14a\"> </span></span></span></div><div class=\"t_6 m0_6 h3_6 ff2_6 fs0_6 fc0_6 sc0_6 ls27_6 ws24_6 gs7c_2\">Redovisad pensio<span class=\"__6 _485\"></span>nskostnad i resultatr\u00e4kningen <span class=\"__6 _540\"> </span><span class=\"ls28_6 ws25_6\">77<span class=\"__6 _541\"> </span><span class=\"ls2_6 ws2_6\">22 <span class=\"__6 _4f_6\"> </span>5<span class=\"__6 _510\"> </span>2 </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs7d_2\">Red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>ad pe<span class=\"__6 _485\"></span>nsi<span class=\"__6 _485\"></span>ons<span class=\"__6 _485\"></span>kostna<span class=\"__6 _485\"></span>d i \u00f6vrig<span class=\"__6 _485\"></span>t totalresultat </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs7e_2\">Avkastning p\u00e5 f<span class=\"__6 _484\"></span>\u00f6r<span class=\"__6 _485\"></span>valtningstillg\u00e5ngar<span class=\"__6 _542\"> </span><span class=\"ls21_6 ws1c_6\">-44<span class=\"__6 _543\"> </span><span class=\"ls1c_6 ws17_6\">119<span class=\"__6 _3c_6\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _5a_6\"> </span>1 </span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs7f_2\">Aktuariella vinster<span class=\"__6 _484\"></span>/f\u00f6rlust<span class=\"__6 _484\"></span>er demografis<span class=\"__6 _485\"></span>ka antaganden skuld<span class=\"__6 _5b_5\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _515\"> </span><span class=\"ls21_6 ws1c_6\">-5<span class=\"__6 _3c_6\"> </span></span>2<span class=\"__6 _515\"> </span>-<span class=\"__6 _485\"></span>5 </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs80_2\">Aktuariella vinster<span class=\"__6 _484\"></span>/f\u00f6rlust<span class=\"__6 _484\"></span>er finansiella antaganden skuld<span class=\"__6 _5c_5\"> </span><span class=\"ls29_6 ws26_6\">91<span class=\"__6 _5d_5\"> </span><span class=\"ls25_6 ws21_6\">-23<span class=\"__6 _485\"></span>5<span class=\"__6 _3c_6\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _5e_5\"> </span></span>-23<span class=\"__6 _14a\"> </span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs81_2\">Aktuariella vinster<span class=\"__6 _484\"></span>/f\u00f6rlust<span class=\"__6 _484\"></span>er erfarenhetsbaserade <span class=\"ls2_6 ws2_6\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs82_2\">antaganden skuld<span class=\"__6 _5f_5\"> </span><span class=\"ls2a_6 ws27_6\">-8<span class=\"__6 _541\"> </span><span class=\"ls6_6 ws5_6\">66<span class=\"__6 _544\"> </span><span class=\"ls2b_6 ws28_6\">12<span class=\"__6 _4d_5\"> </span><span class=\"ls2_6 ws2_6\">7<span class=\"__6 _14a\"> </span></span></span></span></span></div><div class=\"t_6 m0_6 h3_6 ff2_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs83_2\">Ak<span class=\"__6 _485\"></span>tu<span class=\"__6 _485\"></span>arie<span class=\"__6 _485\"></span>ll<span class=\"__6 _485\"></span>a vin<span class=\"__6 _485\"></span>ste<span class=\"__6 _485\"></span>r (-) och f<span class=\"__6 _485\"></span>\u00f6rl<span class=\"__6 _485\"></span>us<span class=\"__6 _485\"></span>ter (+) <span class=\"__6 _545\"> </span><span class=\"ls2c_6 ws29_6\">41<span class=\"__6 _546\"> </span><span class=\"ls2d_6 ws2a_6\">-55<span class=\"__6 _547\"> </span><span class=\"ls27_6 ws24_6\">14<span class=\"__6 _546\"> </span><span class=\"ls1d_6 ws18_6\">-2<span class=\"__6 _485\"></span>0<span class=\"__6 _14a\"> </span></span></span></span></span></div><div class=\"t_6 m0_6 h3_6 ff2_6 fs0_6 fc0_6 sc0_6 ls27_6 ws24_6 gs84_2\">Summa redovisad pen<span class=\"__6 _485\"></span>sionskostnad<span class=\"__6 _548\"> </span><span class=\"ls14_6 ws13_6\">118<span class=\"__6 _546\"> </span><span class=\"ls13_6 ws12_6\">-3<span class=\"__6 _485\"></span>3<span class=\"__6 _549\"> </span></span></span>19<span class=\"__6 _543\"> </span><span class=\"lsb_6 wsa_6\">-18<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs85_2\">Kostna<span class=\"__6 _485\"></span>den f\u00f6<span class=\"__6 _485\"></span>r avgif<span class=\"__6 _485\"></span>tsb<span class=\"__6 _485\"></span>est\u00e4<span class=\"__6 _485\"></span>mda p<span class=\"__6 _485\"></span>ens<span class=\"__6 _485\"></span>ion<span class=\"__6 _485\"></span>er up<span class=\"__6 _485\"></span>pg\u00e5r ti<span class=\"__6 _485\"></span>ll M<span class=\"__6 _485\"></span>SE<span class=\"__6 _485\"></span>K 659 (8<span class=\"__6 _485\"></span>68)<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs86_2\">N\u00e4sta \u00e5rs f\u00f6rv\u00e4ntade utbetalningar a<span class=\"__6 _484\"></span>vseend<span class=\"__6 _485\"></span>e f\u00f6rm\u00e5nsbest\u00e4mda pensio<span class=\"__6 _485\"></span>nsplaner upp<span class=\"__6 _485\"></span>g\u00e5r till MSEK 45 (41).<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs87_2\">V\u00e4sentliga aktuariella an<span class=\"__6 _484\"></span>taganden vid balansdagen<span class=\"ls2_6 ws2_6\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls5_6 ws4_6 gs88_2\"> (v\u00e4gda<span class=\"__6 _484\"></span> genomsnittsv\u00e4<span class=\"__6 _484\"></span>rden)<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls24_6 ws20_6 gs89_2\">Di<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span>konte<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>in<span class=\"__6 _485\"></span>gs<span class=\"__6 _485\"></span>r\u00e4<span class=\"__6 _485\"></span>nta<span class=\"__6 _550\"> </span><span class=\"ls2e_6 ws2b_6\">1<span class=\"__6 _485\"></span>,9<span class=\"__6 _490\"></span>3<span class=\"__6 _485\"></span>%<span class=\"__6 _551\"> </span><span class=\"ls11_6 ws10_6\">2<span class=\"__6 _485\"></span>,1<span class=\"__6 _485\"></span>7<span class=\"__6 _490\"></span>%<span class=\"__6 _5a_6\"> </span><span class=\"ls19_6 ws2c_6\">3<span class=\"__6 _485\"></span>,75%<span class=\"__6 _500\"> </span><span class=\"ls27_6 ws24_6\">4,00%<span class=\"__6 _14a\"> </span></span></span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs8a_2\">Framtida<span class=\"__6 _484\"></span> l\u00f6ne\u00f6k<span class=\"__6 _485\"></span>ningar<span class=\"__6 _552\"> </span><span class=\"ls2f_6 ws2d_6\">2,01%<span class=\"__6 _530\"> </span>2,01%<span class=\"__6 _531\"> </span><span class=\"ls27_6 ws24_6\">3,00%<span class=\"__6 _497\"> </span><span class=\"lse_6 wsd_6\">3<span class=\"__6 _485\"></span>,<span class=\"__6 _485\"></span>25<span class=\"__6 _485\"></span>%<span class=\"__6 _14a\"> </span></span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls30_6 ws2e_6 gs8b_2\">Framt<span class=\"__6 _484\"></span>ida pensions\u00f6k<span class=\"__6 _485\"></span>ningar (inflat<span class=\"__6 _484\"></span>ion)<span class=\"__6 _6a_4\"> </span><span class=\"ls11_6 ws10_6\">0<span class=\"__6 _485\"></span>,1<span class=\"__6 _485\"></span>6%<span class=\"__6 _497\"> </span><span class=\"ls13_6 ws12_6\">0,20<span class=\"__6 _485\"></span>%<span class=\"__6 _531\"> </span><span class=\"ls27_6 ws24_6\">2,00%<span class=\"__6 _b_5\"> </span><span class=\"lse_6 wsd_6\">2<span class=\"__6 _485\"></span>,<span class=\"__6 _485\"></span>25%<span class=\"__6 _14a\"> </span></span></span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs8c_2\">Mor<span class=\"__6 _485\"></span>talite<span class=\"__6 _484\"></span>tsantagandena f\u00f6r Sverige ut<span class=\"__6 _484\"></span>g\u00e5r ifr\u00e5n<span class=\"__6 _484\"></span> mor<span class=\"__6 _485\"></span>tabilite<span class=\"__6 _484\"></span>tstabellen DU<span class=\"__6 _485\"></span>S23, vilket \u00e4r den senaste<span class=\"__6 _484\"></span> d\u00f6dlighetsunder<span class=\"__6 _485\"></span>s\u00f6kninge<span class=\"__6 _485\"></span>n publicerad av <span class=\"ls2_6 ws2_6\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs8d_2\">Svensk F\u00f6rs<span class=\"__6 _485\"></span>\u00e4kring. F\u00f6r de \u00f6vriga plane<span class=\"__6 _485\"></span>rna har r<span class=\"__6 _484\"></span>epresentativa d\u00f6dlighetstabeller anv\u00e4n<span class=\"__6 _484\"></span>ts baserad p\u00e5 lokal marknadsp<span class=\"__6 _485\"></span>raxis. </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs8e_2\">En s\u00e4nk<span class=\"__6 _485\"></span>nin<span class=\"__6 _485\"></span>g av dis<span class=\"__6 _485\"></span>kontering<span class=\"__6 _485\"></span>sr\u00e4nta<span class=\"__6 _485\"></span>n med 0<span class=\"__6 _485\"></span>,5 p<span class=\"__6 _485\"></span>roce<span class=\"__6 _485\"></span>ntenheter s<span class=\"__6 _485\"></span>kulle f\u00f6<span class=\"__6 _485\"></span>r den s<span class=\"__6 _485\"></span>vens<span class=\"__6 _485\"></span>ka de<span class=\"__6 _485\"></span>len av \u00e5tag<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>et med<span class=\"__6 _485\"></span>f\u00f6ra en \u00f6<span class=\"__6 _485\"></span>knin<span class=\"__6 _485\"></span>g av skul<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>n med  </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs8f_2\">M<span class=\"__6 _485\"></span>SEK 4<span class=\"__6 _485\"></span>,9 (5,3<span class=\"__6 _485\"></span>)<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "<div class=\"t_5 m0_5 h3_5 ff2_5 fs0_5 fc0_5 sc0_5 ls12_5 ws13_5 gs17_5\">Styrelsearvoden<span class=\"__5 _385\"></span> </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs18_5\">Enligt \u00e5rsst\u00e4mmans beslut 2023 skall ar<span class=\"__5 _384\"></span>vode till styrelsens ledam\u00f6ter </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs19_5\">valda vid \u00e5rsst\u00e4mman f\u00f6r tiden int<span class=\"__5 _385\"></span>ill utg\u00e5ngen av \u00e5rsst\u00e4mman 202<span class=\"__5 _385\"></span>4 </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs1a_5\">utg\u00e5 enl<span class=\"__5 _384\"></span>igt f\u00f6ljan<span class=\"__5 _384\"></span>de: 1 85<span class=\"__5 _384\"></span>0 00<span class=\"__5 _384\"></span>0 (1 80<span class=\"__5 _384\"></span>0 0<span class=\"__5 _384\"></span>00<span class=\"__5 _384\"></span>) till st<span class=\"__5 _384\"></span>yrels<span class=\"__5 _384\"></span>ens ord<span class=\"__5 _384\"></span>f\u00f6rand<span class=\"__5 _384\"></span>e, </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls22_5 ws0_5 gs1b_4\">80<span class=\"__5 _384\"></span>0 00<span class=\"__5 _384\"></span>0 (<span class=\"__5 _384\"></span>7<span class=\"__5 _384\"></span>75 00<span class=\"__5 _384\"></span>0) till s<span class=\"__5 _384\"></span>t\u00e4mm<span class=\"__5 _384\"></span>ovald st<span class=\"__5 _384\"></span>yrels<span class=\"__5 _384\"></span>ele<span class=\"__5 _384\"></span>damot<span class=\"__5 _384\"></span>, 20<span class=\"__5 _384\"></span>0 00<span class=\"__5 _384\"></span>0 (2<span class=\"__5 _384\"></span>00 0<span class=\"__5 _384\"></span>00<span class=\"__5 _384\"></span>) </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs1c_4\">extra till m<span class=\"__5 _384\"></span>edl<span class=\"__5 _384\"></span>emma<span class=\"__5 _384\"></span>r i revisi<span class=\"__5 _384\"></span>onsu<span class=\"__5 _384\"></span>tskottet samt 30<span class=\"__5 _384\"></span>0 0<span class=\"__5 _384\"></span>00 (<span class=\"__5 _384\"></span>280 0<span class=\"__5 _384\"></span>0<span class=\"__5 _384\"></span>0) </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs1d_3\">extra till o<span class=\"__5 _384\"></span>rdf\u00f6ran<span class=\"__5 _384\"></span>de i revis<span class=\"__5 _384\"></span>ions<span class=\"__5 _384\"></span>utskottet. D<span class=\"__5 _384\"></span>et totala ar<span class=\"__5 _384\"></span>vodet up<span class=\"__5 _384\"></span>pgi<span class=\"__5 _384\"></span>ck </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs1e_3\">totalt till S<span class=\"__5 _384\"></span>EK 8 150 0<span class=\"__5 _384\"></span>00 (<span class=\"__5 _384\"></span>7 90<span class=\"__5 _384\"></span>5 00<span class=\"__5 _384\"></span>0)<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span></div>Sty<span class=\"__5 _384\"></span>rels<span class=\"__5 _384\"></span>eled<span class=\"__5 _384\"></span>amoten Len<span class=\"__5 _384\"></span>a Patriks<span class=\"__5 _384\"></span>son Kel<span class=\"__5 _384\"></span>ler \u00e4r m<span class=\"__5 _384\"></span>ajoritets<span class=\"__5 _384\"></span>\u00e4gare i Patriks<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>son G<span class=\"__5 _384\"></span>roup A<span class=\"__5 _384\"></span>B som h<span class=\"__5 _384\"></span>ar haft af<span class=\"__5 _384\"></span>f\u00e4r<span class=\"__5 _384\"></span>sf\u00f6rbi<span class=\"__5 _384\"></span>nde<span class=\"__5 _384\"></span>lser m<span class=\"__5 _384\"></span>ed H&amp;<span class=\"__5 _384\"></span>M-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rnen under \u00e5ret. T<span class=\"__5 _387\"></span>ransaktionerna har skett p\u00e5<span class=\"__5 _385\"></span> mark<span class=\"__5 _384\"></span>nadsm\u00e4ssiga grund<span class=\"__5 _384\"></span>er och ers<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>gen f\u00f6r 2<span class=\"__5 _384\"></span>023 upp<span class=\"__5 _384\"></span>gic<span class=\"__5 _384\"></span>k till M<span class=\"__5 _384\"></span>SE<span class=\"__5 _384\"></span>K 6,<span class=\"__5 _385\"></span>9 (10<span class=\"__5 _384\"></span>,6)<span class=\"__5 _384\"></span>. Utest\u00e5e<span class=\"__5 _384\"></span>nde m<span class=\"__5 _384\"></span>ellan<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>havan<span class=\"__5 _384\"></span>de pe<span class=\"__5 _384\"></span>r 30 nove<span class=\"__5 _384\"></span>mbe<span class=\"__5 _384\"></span>r 2023 up<span class=\"__5 _384\"></span>pgi<span class=\"__5 _384\"></span>ck totalt till M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 0,6 (<span class=\"__5 _384\"></span>0,<span class=\"__5 _384\"></span>2)<span class=\"__5 _384\"></span>. Eric<span class=\"__5 _384\"></span>a Wik<span class=\"__5 _384\"></span>ing H\u00e4<span class=\"__5 _384\"></span>ger \u00e4r p<span class=\"__5 _384\"></span>artn<span class=\"__5 _384\"></span>er p\u00e5 a<span class=\"__5 _384\"></span>dvokatbyr<span class=\"__5 _384\"></span>\u00e5n Man<span class=\"__5 _384\"></span>nheim<span class=\"__5 _384\"></span>er Swa<span class=\"__5 _384\"></span>rtli<span class=\"__5 _384\"></span>ng so<span class=\"__5 _384\"></span>m har haf<span class=\"__5 _384\"></span>t aff\u00e4<span class=\"__5 _384\"></span>rsf\u00f6r<span class=\"__5 _384\"></span>bind<span class=\"__5 _384\"></span>else<span class=\"__5 _384\"></span>r med H<span class=\"__5 _384\"></span>&amp;M<span class=\"__5 _384\"></span>-konc<span class=\"__5 _384\"></span>ern<span class=\"__5 _384\"></span>en und<span class=\"__5 _384\"></span>er \u00e5ret. Er<span class=\"__5 _384\"></span>ika Wik<span class=\"__5 _384\"></span>ing H\u00e4ger l\u00e4mnade st<span class=\"__5 _384\"></span>yrelsen under \u00e5rsst\u00e4mman i maj 2023. T<span class=\"__5 _387\"></span>ransaktionerna<span class=\"__5 _384\"></span> har s<span class=\"__5 _384\"></span>kett p\u00e5 mark<span class=\"__5 _384\"></span>nad<span class=\"__5 _384\"></span>sm\u00e4s<span class=\"__5 _384\"></span>sig<span class=\"__5 _384\"></span>a grund<span class=\"__5 _384\"></span>er oc<span class=\"__5 _384\"></span>h ers<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>gen f\u00f6r 2<span class=\"__5 _384\"></span>023  <span class=\"__5 _389\"></span>uppg<span class=\"__5 _384\"></span>ick til<span class=\"__5 _384\"></span>l MS<span class=\"__5 _384\"></span>EK 0,<span class=\"__5 _384\"></span>4 (3,9). Utest\u00e5<span class=\"__5 _384\"></span>ende m<span class=\"__5 _384\"></span>ella<span class=\"__5 _384\"></span>nhavan<span class=\"__5 _384\"></span>de pe<span class=\"__5 _384\"></span>r 30 nove<span class=\"__5 _384\"></span>m-<span class=\"__5 _e5_1\"> </span>be<span class=\"__5 _384\"></span>r 2023 up<span class=\"__5 _384\"></span>pgi<span class=\"__5 _384\"></span>ck totalt till M<span class=\"__5 _384\"></span>SE<span class=\"__5 _384\"></span>K 0,0 (0<span class=\"__5 _384\"></span>,<span class=\"__5 _385\"></span>1)<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>2<span class=\"__6 _484\"></span>6.<span class=\"__6 _484\"></span> UPPL<span class=\"__6 _501\"></span>YSNIN<span class=\"__6 _484\"></span>GAR OM<span class=\"__6 _487\"></span> N\u00c4RST<span class=\"__6 _501\"></span>\u00c5ENDE<span class=\"__6 _14a\"> </span>Vid redovisning av n\u00e4rst\u00e5ende till\u00e4mpas IAS 24 Upplysningar om  n\u00e4rst\u00e5ende.<span class=\"__6 _14a\"> </span>H&amp;M-koncernen har<span class=\"__6 _484\"></span> n\u00e4rst<span class=\"__6 _484\"></span>\u00e5enderela<span class=\"__6 _484\"></span>tioner<span class=\"__6 _484\"></span> med Ramsbury Inv<span class=\"__6 _484\"></span>est AB, form<span class=\"__6 _485\"></span>ellt m<span class=\"__6 _485\"></span>ode<span class=\"__6 _485\"></span>rbo<span class=\"__6 _485\"></span>lag til<span class=\"__6 _485\"></span>l H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Maur<span class=\"__6 _485\"></span>itz A<span class=\"__6 _485\"></span>B<span class=\"__6 _485\"></span>, sina i<span class=\"__6 _485\"></span>ntress<span class=\"__6 _485\"></span>eb<span class=\"__6 _485\"></span>olag oc<span class=\"__6 _485\"></span>h joint ventu<span class=\"__6 _485\"></span>res samt s<span class=\"__6 _485\"></span>ina st<span class=\"__6 _485\"></span>yrel<span class=\"__6 _485\"></span>sel<span class=\"__6 _485\"></span>eda<span class=\"__6 _485\"></span>m\u00f6ter oc<span class=\"__6 _485\"></span>h konc<span class=\"__6 _485\"></span>ernl<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>ning<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>. F\u00f6r mell<span class=\"__6 _484\"></span>anhav<span class=\"__6 _484\"></span>anden med styr<span class=\"__6 _484\"></span>elseledam\u00f6t<span class=\"__6 _484\"></span>er<span class=\"__6 _487\"></span>, se no<span class=\"__6 _484\"></span>t 8.<span class=\"__6 _14a\"> </span>Rams<span class=\"__6 _485\"></span>bur<span class=\"__6 _485\"></span>y I<span class=\"__6 _485\"></span>nvest A<span class=\"__6 _485\"></span>B \u00e4gs av fa<span class=\"__6 _485\"></span>milj<span class=\"__6 _485\"></span>en Stefan Per<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>on<span class=\"__6 _485\"></span>. H&amp;M<span class=\"__6 _485\"></span>-kon<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rnen hyr se<span class=\"__6 _485\"></span>dan tid<span class=\"__6 _485\"></span>igare bu<span class=\"__6 _485\"></span>tiksl<span class=\"__6 _485\"></span>okal<span class=\"__6 _485\"></span>er av fam<span class=\"__6 _485\"></span>ilje<span class=\"__6 _485\"></span>n Stefan Pers<span class=\"__6 _485\"></span>so<span class=\"__6 _485\"></span>n direk<span class=\"__6 _485\"></span>t ell<span class=\"__6 _485\"></span>er indi<span class=\"__6 _485\"></span>rekt \u00e4<span class=\"__6 _485\"></span>gda fas<span class=\"__6 _485\"></span>tigheter p<span class=\"__6 _485\"></span>\u00e5; Drottn<span class=\"__6 _485\"></span>ingg<span class=\"__6 _485\"></span>atan i Stoc<span class=\"__6 _485\"></span>kho<span class=\"__6 _485\"></span>lm<span class=\"__6 _485\"></span>, Kung<span class=\"__6 _485\"></span>sgatan oc<span class=\"__6 _485\"></span>h \u00d6stra H<span class=\"__6 _485\"></span>amn<span class=\"__6 _485\"></span>gatan i G\u00f6teb<span class=\"__6 _485\"></span>org<span class=\"__6 _485\"></span>, Stadt H<span class=\"__6 _485\"></span>amb<span class=\"__6 _485\"></span>urgs<span class=\"__6 _485\"></span>gatan i M<span class=\"__6 _485\"></span>alm\u00f6<span class=\"__6 _485\"></span>,  <span class=\"__6 _486\"></span>Ama<span class=\"__6 _485\"></span>ger<span class=\"__6 _485\"></span>tor<span class=\"__6 _485\"></span>v i K\u00f6<span class=\"__6 _485\"></span>pen<span class=\"__6 _485\"></span>hamn<span class=\"__6 _485\"></span>, Ox<span class=\"__6 _485\"></span>ford Ci<span class=\"__6 _485\"></span>rcus oc<span class=\"__6 _485\"></span>h Reg<span class=\"__6 _485\"></span>ent Stre<span class=\"__6 _485\"></span>et i Lond<span class=\"__6 _485\"></span>on<span class=\"__6 _485\"></span>, Kau<span class=\"__6 _485\"></span>fing<span class=\"__6 _485\"></span>ers<span class=\"__6 _485\"></span>tras<span class=\"__6 _485\"></span>se i M\u00fc<span class=\"__6 _485\"></span>nch<span class=\"__6 _485\"></span>en<span class=\"__6 _485\"></span>, Via d<span class=\"__6 _485\"></span>el C<span class=\"__6 _485\"></span>ors<span class=\"__6 _485\"></span>o/<span class=\"__6 _490\"></span>Via T<span class=\"__6 _487\"></span>om<span class=\"__6 _485\"></span>ace<span class=\"__6 _485\"></span>lli Ro<span class=\"__6 _485\"></span>m och  <span class=\"__6 _486\"></span>Wis<span class=\"__6 _485\"></span>con<span class=\"__6 _485\"></span>sin Aven<span class=\"__6 _485\"></span>ue i Washin<span class=\"__6 _485\"></span>gton DC<span class=\"__6 _485\"></span>, sa<span class=\"__6 _485\"></span>mt sed<span class=\"__6 _485\"></span>an janu<span class=\"__6 _485\"></span>ari 20<span class=\"__6 _485\"></span>08 l<span class=\"__6 _485\"></span>oka<span class=\"__6 _485\"></span>ler f\u00f6r H&amp;M<span class=\"__6 _485\"></span>:<span class=\"__6 _485\"></span>s huv<span class=\"__6 _485\"></span>udkontor i Sto<span class=\"__6 _485\"></span>ck<span class=\"__6 _485\"></span>holm<span class=\"__6 _485\"></span>. Hy<span class=\"__6 _485\"></span>ra utg\u00e5r e<span class=\"__6 _485\"></span>nligt m<span class=\"__6 _485\"></span>ark<span class=\"__6 _485\"></span>nads<span class=\"__6 _485\"></span>m\u00e4s<span class=\"__6 _485\"></span> sig<span class=\"__6 _485\"></span>a grun<span class=\"__6 _485\"></span>der o<span class=\"__6 _485\"></span>ch hyre<span class=\"__6 _485\"></span>skostna<span class=\"__6 _485\"></span>der s<span class=\"__6 _485\"></span>amt an<span class=\"__6 _485\"></span>dra fasti<span class=\"__6 _485\"></span>ghets<span class=\"__6 _485\"></span>relaterad<span class=\"__6 _485\"></span>e  <span class=\"__6 _486\"></span>kostnad<span class=\"__6 _485\"></span>er up<span class=\"__6 _485\"></span>pgi<span class=\"__6 _485\"></span>ck til<span class=\"__6 _485\"></span>l samm<span class=\"__6 _485\"></span>anla<span class=\"__6 _485\"></span>gt M<span class=\"__6 _485\"></span>SEK 678 (58<span class=\"__6 _485\"></span>3) f\u00f6r r\u00e4<span class=\"__6 _485\"></span>kensk<span class=\"__6 _485\"></span>aps<span class=\"__6 _485\"></span>\u00e5ret. Utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e mel<span class=\"__6 _485\"></span>lanh<span class=\"__6 _485\"></span>avand<span class=\"__6 _485\"></span>e i form av f\u00f6rutb<span class=\"__6 _485\"></span>etal<span class=\"__6 _485\"></span>d hyra upp<span class=\"__6 _485\"></span>gic<span class=\"__6 _485\"></span>k till M<span class=\"__6 _485\"></span>SEK 7<span class=\"__6 _485\"></span>0 (0) o<span class=\"__6 _485\"></span>ch l<span class=\"__6 _485\"></span>easi<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span>kuld<span class=\"__6 _485\"></span>er up<span class=\"__6 _485\"></span>pgi<span class=\"__6 _485\"></span>ck till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 2 246 (<span class=\"__6 _485\"></span>2 28<span class=\"__6 _485\"></span>8) p<span class=\"__6 _485\"></span>er 30 n<span class=\"__6 _485\"></span>ovemb<span class=\"__6 _485\"></span>er 20<span class=\"__6 _485\"></span>23.<span class=\"__6 _14a\"> </span>T<span class=\"__6 _487\"></span>rans<span class=\"__6 _485\"></span>akti<span class=\"__6 _485\"></span>one<span class=\"__6 _485\"></span>r me<span class=\"__6 _485\"></span>d intress<span class=\"__6 _485\"></span>ef\u00f6retag har \u00e4<span class=\"__6 _485\"></span>gt rum p<span class=\"__6 _485\"></span>\u00e5 mark<span class=\"__6 _485\"></span>nad<span class=\"__6 _485\"></span>sm\u00e4<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>iga grun<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>r och u<span class=\"__6 _485\"></span>ppg<span class=\"__6 _485\"></span>ick ti<span class=\"__6 _485\"></span>ll M<span class=\"__6 _485\"></span>SE<span class=\"__6 _485\"></span>K 0 (122<span class=\"__6 _485\"></span>) f\u00f6r r\u00e4ken<span class=\"__6 _485\"></span>skap<span class=\"__6 _485\"></span>s\u00e5ret<span class=\"__6 _485\"></span>. Utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e mel<span class=\"__6 _485\"></span>lanh<span class=\"__6 _485\"></span>avande<span class=\"__6 _485\"></span>n me<span class=\"__6 _485\"></span>d intres<span class=\"__6 _485\"></span>seb<span class=\"__6 _485\"></span>ola<span class=\"__6 _485\"></span>g upp<span class=\"__6 _485\"></span>gic<span class=\"__6 _485\"></span>k till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 0 (2<span class=\"__6 _485\"></span>7<span class=\"__6 _485\"></span>) per d<span class=\"__6 _485\"></span>en 30 n<span class=\"__6 _485\"></span>ovemb<span class=\"__6 _485\"></span>er 20<span class=\"__6 _485\"></span>23. F<span class=\"__6 _485\"></span>\u00f6reg<span class=\"__6 _485\"></span>\u00e5en<span class=\"__6 _485\"></span>de \u00e5r avs<span class=\"__6 _485\"></span>\u00e5g b<span class=\"__6 _485\"></span>elo<span class=\"__6 _485\"></span>pp f\u00f6r tran<span class=\"__6 _485\"></span>sak<span class=\"__6 _485\"></span>tion<span class=\"__6 _485\"></span>er oc<span class=\"__6 _485\"></span>h utest\u00e5ende mellanhavanden med intr<span class=\"__6 _484\"></span>essef\u00f6retag fr<span class=\"__6 _484\"></span>\u00e4mst Sellhelp A<span class=\"__6 _485\"></span>B som i \u00e5<span class=\"__6 _485\"></span>r kla<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>ific<span class=\"__6 _485\"></span>eras s<span class=\"__6 _485\"></span>om ett d<span class=\"__6 _485\"></span>otterb<span class=\"__6 _485\"></span>ola<span class=\"__6 _485\"></span>g. T<span class=\"__6 _487\"></span>r<span class=\"__6 _485\"></span>ansa<span class=\"__6 _485\"></span>ktio<span class=\"__6 _485\"></span>ner m<span class=\"__6 _485\"></span>ed jo<span class=\"__6 _485\"></span>int  <span class=\"__6 _486\"></span>ventures h<span class=\"__6 _485\"></span>ar \u00e4gt ru<span class=\"__6 _485\"></span>m p\u00e5 mar<span class=\"__6 _485\"></span>kna<span class=\"__6 _485\"></span>dsm<span class=\"__6 _485\"></span>\u00e4s<span class=\"__6 _485\"></span>siga g<span class=\"__6 _485\"></span>rund<span class=\"__6 _485\"></span>er o<span class=\"__6 _485\"></span>ch up<span class=\"__6 _485\"></span>pgi<span class=\"__6 _485\"></span>ck till M<span class=\"__6 _485\"></span>SEK -1 (0<span class=\"__6 _485\"></span>) f\u00f6r r\u00e4ken<span class=\"__6 _485\"></span>ska<span class=\"__6 _485\"></span>ps\u00e5<span class=\"__6 _485\"></span>ret. Utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e me<span class=\"__6 _485\"></span>llanh<span class=\"__6 _485\"></span>avand<span class=\"__6 _485\"></span>en me<span class=\"__6 _485\"></span>d joint ventures u<span class=\"__6 _485\"></span>pp<span class=\"__6 _485\"></span>gick ti<span class=\"__6 _485\"></span>ll M<span class=\"__6 _485\"></span>SE<span class=\"__6 _485\"></span>K -1 (0) p<span class=\"__6 _485\"></span>er de<span class=\"__6 _485\"></span>n 30 nove<span class=\"__6 _485\"></span>mb<span class=\"__6 _485\"></span>er 20<span class=\"__6 _485\"></span>23.<span class=\"__6 _14a\"> </span>Rams<span class=\"__6 _485\"></span>bur<span class=\"__6 _485\"></span>y I<span class=\"__6 _485\"></span>nvest A<span class=\"__6 _485\"></span>B<span class=\"__6 _485\"></span>, huv<span class=\"__6 _485\"></span>ud\u00e4<span class=\"__6 _485\"></span>gare i H &amp; M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es &amp; Ma<span class=\"__6 _485\"></span>urit<span class=\"__6 _485\"></span>z AB<span class=\"__6 _485\"></span>, st\u00e4<span class=\"__6 _485\"></span>llde und<span class=\"__6 _485\"></span>er 202<span class=\"__6 _485\"></span>0 ut 30<span class=\"__6 _485\"></span>0 0<span class=\"__6 _485\"></span>0<span class=\"__6 _485\"></span>0 k\u00f6poptio<span class=\"__6 _485\"></span>ne<span class=\"__6 _485\"></span>r till H<span class=\"__6 _485\"></span>ele<span class=\"__6 _485\"></span>na He<span class=\"__6 _485\"></span>lme<span class=\"__6 _485\"></span>rs<span class=\"__6 _485\"></span>son<span class=\"__6 _485\"></span>, H&amp;M<span class=\"__6 _485\"></span>- konc<span class=\"__6 _485\"></span>erne<span class=\"__6 _485\"></span>ns f\u00f6re d<span class=\"__6 _485\"></span>etta vd<span class=\"__6 _485\"></span>. Option<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>a \u00e4r utst\u00e4<span class=\"__6 _485\"></span>llda p<span class=\"__6 _485\"></span>\u00e5 mark<span class=\"__6 _485\"></span>nad<span class=\"__6 _485\"></span>sm\u00e4<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>iga vil<span class=\"__6 _485\"></span>lkor oc<span class=\"__6 _485\"></span>h \u00e4r bas<span class=\"__6 _485\"></span>era<span class=\"__6 _485\"></span>de p\u00e5 en o<span class=\"__6 _485\"></span>be<span class=\"__6 _485\"></span>roen<span class=\"__6 _485\"></span>de tred<span class=\"__6 _485\"></span>jepa<span class=\"__6 _485\"></span>rts<span class=\"__6 _485\"></span>v\u00e4rde<span class=\"__6 _485\"></span>ring e<span class=\"__6 _485\"></span>nlig<span class=\"__6 _485\"></span>t Black &amp; Scholesmodellen. De ut<span class=\"__6 _484\"></span>st\u00e4llda<span class=\"__6 _484\"></span> opt<span class=\"__6 _484\"></span>ionerna in<span class=\"__6 _484\"></span>neb\u00e4r ingen<span class=\"__6 _484\"></span> utsp\u00e4d ning<span class=\"__6 _485\"></span>sef<span class=\"__6 _485\"></span>fekt f\u00f6<span class=\"__6 _485\"></span>r H&amp;M<span class=\"__6 _485\"></span>:s ak<span class=\"__6 _485\"></span>tie\u00e4<span class=\"__6 _485\"></span>gare ell<span class=\"__6 _485\"></span>er kostn<span class=\"__6 _485\"></span>ad f\u00f6r H&amp;<span class=\"__6 _485\"></span>M-<span class=\"__6 _485\"></span>konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en efter<span class=\"__6 _485\"></span>som d<span class=\"__6 _485\"></span>et sker m<span class=\"__6 _485\"></span>ot Ramsb<span class=\"__6 _485\"></span>ur<span class=\"__6 _485\"></span>y Inve<span class=\"__6 _485\"></span>st A<span class=\"__6 _485\"></span>B:<span class=\"__6 _485\"></span>s befi<span class=\"__6 _485\"></span>ntliga in<span class=\"__6 _485\"></span>neh<span class=\"__6 _485\"></span>av<span class=\"__6 _484\"></span>. V<span class=\"__6 _484\"></span>arje option g<span class=\"__6 _485\"></span>er r\u00e4t<span class=\"__6 _485\"></span>t att k\u00f6pa e<span class=\"__6 _485\"></span>n B-<span class=\"__6 _485\"></span>akti<span class=\"__6 _485\"></span>e i H&amp;M til<span class=\"__6 _485\"></span>l ett l\u00f6<span class=\"__6 _485\"></span>senp<span class=\"__6 _485\"></span>ris o<span class=\"__6 _485\"></span>m 202<span class=\"__6 _485\"></span>:4<span class=\"__6 _485\"></span>8 kron<span class=\"__6 _485\"></span>or p<span class=\"__6 _485\"></span>er ak<span class=\"__6 _485\"></span>tie und<span class=\"__6 _485\"></span>er ett \u00e5<span class=\"__6 _485\"></span>r efter e<span class=\"__6 _485\"></span>n tre\u00e5rs<span class=\"__6 _485\"></span>per<span class=\"__6 _485\"></span>iod f<span class=\"__6 _485\"></span>r\u00e5n av<span class=\"__6 _485\"></span>tals<span class=\"__6 _485\"></span>dag<span class=\"__6 _485\"></span>en. Helena H<span class=\"__6 _485\"></span>elmers<span class=\"__6 _485\"></span>son betalar en premie till<span class=\"__6 _484\"></span> utst\u00e4llaren<span class=\"__6 _484\"></span> Ramsbur<span class=\"__6 _485\"></span>y Invest om 12:34 kr<span class=\"__6 _484\"></span>onor per<span class=\"__6 _484\"></span> opt<span class=\"__6 _484\"></span>ion.<span class=\"__6 _14a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "Sty<span class=\"__5 _384\"></span>rels<span class=\"__5 _384\"></span>eled<span class=\"__5 _384\"></span>amoten Len<span class=\"__5 _384\"></span>a Patriks<span class=\"__5 _384\"></span>son Kel<span class=\"__5 _384\"></span>ler \u00e4r m<span class=\"__5 _384\"></span>ajoritets<span class=\"__5 _384\"></span>\u00e4gare i Patriks<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>son G<span class=\"__5 _384\"></span>roup A<span class=\"__5 _384\"></span>B som h<span class=\"__5 _384\"></span>ar haft af<span class=\"__5 _384\"></span>f\u00e4r<span class=\"__5 _384\"></span>sf\u00f6rbi<span class=\"__5 _384\"></span>nde<span class=\"__5 _384\"></span>lser m<span class=\"__5 _384\"></span>ed H&amp;<span class=\"__5 _384\"></span>M-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rnen under \u00e5ret. T<span class=\"__5 _387\"></span>ransaktionerna har skett p\u00e5<span class=\"__5 _385\"></span> mark<span class=\"__5 _384\"></span>nadsm\u00e4ssiga grund<span class=\"__5 _384\"></span>er och ers<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>gen f\u00f6r 2<span class=\"__5 _384\"></span>023 upp<span class=\"__5 _384\"></span>gic<span class=\"__5 _384\"></span>k till M<span class=\"__5 _384\"></span>SE<span class=\"__5 _384\"></span>K 6,<span class=\"__5 _385\"></span>9 (10<span class=\"__5 _384\"></span>,6)<span class=\"__5 _384\"></span>. Utest\u00e5e<span class=\"__5 _384\"></span>nde m<span class=\"__5 _384\"></span>ellan<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>havan<span class=\"__5 _384\"></span>de pe<span class=\"__5 _384\"></span>r 30 nove<span class=\"__5 _384\"></span>mbe<span class=\"__5 _384\"></span>r 2023 up<span class=\"__5 _384\"></span>pgi<span class=\"__5 _384\"></span>ck totalt till M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 0,6 (<span class=\"__5 _384\"></span>0,<span class=\"__5 _384\"></span>2)<span class=\"__5 _384\"></span>. Eric<span class=\"__5 _384\"></span>a Wik<span class=\"__5 _384\"></span>ing H\u00e4<span class=\"__5 _384\"></span>ger \u00e4r p<span class=\"__5 _384\"></span>artn<span class=\"__5 _384\"></span>er p\u00e5 a<span class=\"__5 _384\"></span>dvokatbyr<span class=\"__5 _384\"></span>\u00e5n Man<span class=\"__5 _384\"></span>nheim<span class=\"__5 _384\"></span>er Swa<span class=\"__5 _384\"></span>rtli<span class=\"__5 _384\"></span>ng so<span class=\"__5 _384\"></span>m har haf<span class=\"__5 _384\"></span>t aff\u00e4<span class=\"__5 _384\"></span>rsf\u00f6r<span class=\"__5 _384\"></span>bind<span class=\"__5 _384\"></span>else<span class=\"__5 _384\"></span>r med H<span class=\"__5 _384\"></span>&amp;M<span class=\"__5 _384\"></span>-konc<span class=\"__5 _384\"></span>ern<span class=\"__5 _384\"></span>en und<span class=\"__5 _384\"></span>er \u00e5ret. Er<span class=\"__5 _384\"></span>ika Wik<span class=\"__5 _384\"></span>ing H\u00e4ger l\u00e4mnade st<span class=\"__5 _384\"></span>yrelsen under \u00e5rsst\u00e4mman i maj 2023. T<span class=\"__5 _387\"></span>ransaktionerna<span class=\"__5 _384\"></span> har s<span class=\"__5 _384\"></span>kett p\u00e5 mark<span class=\"__5 _384\"></span>nad<span class=\"__5 _384\"></span>sm\u00e4s<span class=\"__5 _384\"></span>sig<span class=\"__5 _384\"></span>a grund<span class=\"__5 _384\"></span>er oc<span class=\"__5 _384\"></span>h ers<span class=\"__5 _384\"></span>\u00e4ttnin<span class=\"__5 _384\"></span>gen f\u00f6r 2<span class=\"__5 _384\"></span>023  <span class=\"__5 _389\"></span>uppg<span class=\"__5 _384\"></span>ick til<span class=\"__5 _384\"></span>l MS<span class=\"__5 _384\"></span>EK 0,<span class=\"__5 _384\"></span>4 (3,9). Utest\u00e5<span class=\"__5 _384\"></span>ende m<span class=\"__5 _384\"></span>ella<span class=\"__5 _384\"></span>nhavan<span class=\"__5 _384\"></span>de pe<span class=\"__5 _384\"></span>r 30 nove<span class=\"__5 _384\"></span>m-<span class=\"__5 _e5_1\"> </span>be<span class=\"__5 _384\"></span>r 2023 up<span class=\"__5 _384\"></span>pgi<span class=\"__5 _384\"></span>ck totalt till M<span class=\"__5 _384\"></span>SE<span class=\"__5 _384\"></span>K 0,0 (0<span class=\"__5 _384\"></span>,<span class=\"__5 _385\"></span>1)<span class=\"__5 _e5_1\"> </span>2<span class=\"__6 _484\"></span>6.<span class=\"__6 _484\"></span> UPPL<span class=\"__6 _501\"></span>YSNIN<span class=\"__6 _484\"></span>GAR OM<span class=\"__6 _487\"></span> N\u00c4RST<span class=\"__6 _501\"></span>\u00c5ENDE<span class=\"__6 _14a\"> </span>Vid redovisning av n\u00e4rst\u00e5ende till\u00e4mpas IAS 24 Upplysningar om  n\u00e4rst\u00e5ende.<span class=\"__6 _14a\"> </span>H&amp;M-koncernen har<span class=\"__6 _484\"></span> n\u00e4rst<span class=\"__6 _484\"></span>\u00e5enderela<span class=\"__6 _484\"></span>tioner<span class=\"__6 _484\"></span> med Ramsbury Inv<span class=\"__6 _484\"></span>est AB, form<span class=\"__6 _485\"></span>ellt m<span class=\"__6 _485\"></span>ode<span class=\"__6 _485\"></span>rbo<span class=\"__6 _485\"></span>lag til<span class=\"__6 _485\"></span>l H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Maur<span class=\"__6 _485\"></span>itz A<span class=\"__6 _485\"></span>B<span class=\"__6 _485\"></span>, sina i<span class=\"__6 _485\"></span>ntress<span class=\"__6 _485\"></span>eb<span class=\"__6 _485\"></span>olag oc<span class=\"__6 _485\"></span>h joint ventu<span class=\"__6 _485\"></span>res samt s<span class=\"__6 _485\"></span>ina st<span class=\"__6 _485\"></span>yrel<span class=\"__6 _485\"></span>sel<span class=\"__6 _485\"></span>eda<span class=\"__6 _485\"></span>m\u00f6ter oc<span class=\"__6 _485\"></span>h konc<span class=\"__6 _485\"></span>ernl<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>ning<span class=\"__6 _14a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "Vd har 12 m\u00e5naders upps\u00e4gningstid. I det fall f\u00f6retaget s\u00e4ger upp anst\u00e4llningsavtalet utg\u00e5r dessutom en \u00e5rsl\u00f6n s\u00e5som avg\u00e5ngsvederlag. Anst\u00e4llningsvillkor f\u00f6r verkst\u00e4llande direkt\u00f6r beslutas av styrelsen ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "<div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls4_5 ws5_5 gs28_3\">Vid r<span class=\"__5 _385\"></span>edovisni<span class=\"__5 _385\"></span>ng av<span class=\"__5 _385\"></span> nedskrivnin<span class=\"__5 _385\"></span>gar t<span class=\"__5 _385\"></span>ill\u00e4mpa<span class=\"__5 _385\"></span>s IAS 36 Nedskri<span class=\"__5 _385\"></span>vningar<span class=\"__5 _387\"></span>. </div>Redovisat v\u00e4rde av<span class=\"__5 _385\"></span> anl\u00e4ggning<span class=\"__5 _384\"></span>stillg\u00e5ngar pr\u00f6v<span class=\"__5 _385\"></span>as om indikation p\u00e5  <span class=\"__5 _389\"></span>nedskrivningsbehov f<span class=\"__5 _385\"></span>\u00f6religger<span class=\"__5 _387\"></span>. Om t<span class=\"__5 _385\"></span>illg\u00e5ngens eller<span class=\"__5 _385\"></span> den kassagenere<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>rande enhe<span class=\"__5 _385\"></span>tens<span class=\"__5 _385\"></span> redovisade v<span class=\"__5 _385\"></span>\u00e4rde, f<span class=\"__5 _385\"></span>\u00f6r vilken<span class=\"__5 _385\"></span> det f<span class=\"__5 _385\"></span>\u00f6religger en<span class=\"__5 _385\"></span> indikat<span class=\"__5 _385\"></span>ion p\u00e5 nedskrivningsbehov<span class=\"__5 _385\"></span>, \u00f6v<span class=\"__5 _385\"></span>erstiger \u00e5<span class=\"__5 _385\"></span>tervinningsv\u00e4r<span class=\"__5 _385\"></span>det (de<span class=\"__5 _385\"></span>t h\u00f6gsta a<span class=\"__5 _385\"></span>v nett<span class=\"__5 _385\"></span>of\u00f6r<span class=\"__5 _385\"></span>s\u00e4ljningsv\u00e4<span class=\"__5 _385\"></span>rdet<span class=\"__5 _385\"></span> och nyttjande<span class=\"__5 _385\"></span>v\u00e4rde<span class=\"__5 _385\"></span>t), reduceras<span class=\"__5 _385\"></span> det r<span class=\"__5 _385\"></span>edovisade v\u00e4rde<span class=\"__5 _385\"></span>t til<span class=\"__5 _385\"></span>l tillg\u00e5ngens<span class=\"__5 _385\"></span> eller den kassagener<span class=\"__5 _385\"></span>erade enhe<span class=\"__5 _385\"></span>tens \u00e5<span class=\"__5 _385\"></span>tervinnings<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>v\u00e4rde<span class=\"__5 _384\"></span>. Eventuel<span class=\"__5 _384\"></span>l ned<span class=\"__5 _384\"></span>skr<span class=\"__5 _384\"></span>ivni<span class=\"__5 _384\"></span>ng redov<span class=\"__5 _384\"></span>isa<span class=\"__5 _384\"></span>s i resultatr\u00e4k<span class=\"__5 _384\"></span>nin<span class=\"__5 _384\"></span>gen so<span class=\"__5 _384\"></span>m huv<span class=\"__5 _384\"></span>ud<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>sakligen f\u00f6rs\u00e4ljnings<span class=\"__5 _384\"></span>kostnader<span class=\"__5 _387\"></span>. Upp<span class=\"__5 _384\"></span>skattningen av \u00e5<span class=\"__5 _385\"></span>terv<span class=\"__5 _384\"></span>inningsv\u00e4rdet \u00e4r f\u00f6rk<span class=\"__5 _384\"></span>nipp<span class=\"__5 _384\"></span>ad me<span class=\"__5 _384\"></span>d antagan<span class=\"__5 _384\"></span>den k<span class=\"__5 _384\"></span>ring fr<span class=\"__5 _384\"></span>amtida kas<span class=\"__5 _384\"></span>safl<span class=\"__5 _384\"></span>\u00f6d<span class=\"__5 _384\"></span>en oc<span class=\"__5 _384\"></span>h d\u00e4rme<span class=\"__5 _384\"></span>d en viss os\u00e4k<span class=\"__5 _385\"></span>erhet.<span class=\"__5 _e5_1\"> </span>Den generel<span class=\"__5 _385\"></span>la utg<span class=\"__5 _385\"></span>\u00e5ngspunkten \u00e4<span class=\"__5 _385\"></span>r att en<span class=\"__5 _385\"></span> kassagenererande enhe<span class=\"__5 _385\"></span>t best\u00e5r av en gr<span class=\"__5 _384\"></span>uppe<span class=\"__5 _384\"></span>ring av b<span class=\"__5 _384\"></span>utiker<span class=\"__5 _385\"></span>, bas<span class=\"__5 _384\"></span>erat p\u00e5 e<span class=\"__5 _384\"></span>n betyda<span class=\"__5 _384\"></span>nde gr<span class=\"__5 _384\"></span>ad av int\u00e4kt<span class=\"__5 _384\"></span>s-<span class=\"__5 _e5_1\"> </span>substi<span class=\"__5 _385\"></span>tuti<span class=\"__5 _385\"></span>on inklusive<span class=\"__5 _385\"></span> en andel a<span class=\"__5 _385\"></span>v online<span class=\"__5 _385\"></span>f\u00f6rs\u00e4ljni<span class=\"__5 _385\"></span>ngen, som bed\u00f6ms f<span class=\"__5 _385\"></span>\u00f6r nedskrivningsindika<span class=\"__5 _385\"></span>torer<span class=\"__5 _387\"></span>. Met<span class=\"__5 _385\"></span>oden i hur<span class=\"__5 _385\"></span> en kassagenererande<span class=\"__5 _385\"></span> enhet fastst\u00e4lls baseras p\u00e5 den \u00f6kade omni-<span class=\"__5 _384\"></span>n\u00e4r<span class=\"__5 _384\"></span>varon<span class=\"__5 _385\"></span> oc<span class=\"__5 _384\"></span>h kundupplevelsen till den g<span class=\"__5 _384\"></span>eme<span class=\"__5 _384\"></span>nsam<span class=\"__5 _384\"></span>ma kund<span class=\"__5 _384\"></span>base<span class=\"__5 _384\"></span>n och re<span class=\"__5 _384\"></span>sulteran<span class=\"__5 _384\"></span>de bet<span class=\"__5 _384\"></span>ydand<span class=\"__5 _384\"></span>e grad av int\u00e4ktssubstitution mellan buti<span class=\"__5 _385\"></span>ks<span class=\"__5 _384\"></span>- och onlinef\u00f6rs\u00e4ljningskanale<span class=\"__5 _384\"></span>rna lik<span class=\"__5 _385\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>som i<span class=\"__5 _384\"></span>nom v<span class=\"__5 _384\"></span>iss<span class=\"__5 _384\"></span>a grup<span class=\"__5 _384\"></span>per<span class=\"__5 _384\"></span>ingar av b<span class=\"__5 _384\"></span>utiker<span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>Neds<span class=\"__5 _384\"></span>krivning av anl\u00e4ggningstillg\u00e5ngar till f\u00f6ljd a<span class=\"__5 _385\"></span>v neds<span class=\"__5 _384\"></span>krivnings<span class=\"__5 _384\"></span>pr\u00f6vning p\u00e5 gru<span class=\"__5 _384\"></span>nd av resu<span class=\"__5 _384\"></span>ltatutve<span class=\"__5 _384\"></span>ck<span class=\"__5 _384\"></span>ling up<span class=\"__5 _384\"></span>pg\u00e5<span class=\"__5 _384\"></span>r f\u00f6r 2023 til<span class=\"__5 _384\"></span>l MS<span class=\"__5 _384\"></span>EK 82 (<span class=\"__5 _384\"></span>86) f\u00f6r inventar<span class=\"__5 _384\"></span>ier oc<span class=\"__5 _384\"></span>h M<span class=\"__5 _384\"></span>SEK 23<span class=\"__5 _384\"></span>6 (132<span class=\"__5 _384\"></span>) for nyt<span class=\"__5 _384\"></span>tjande<span class=\"__5 _384\"></span>r\u00e4ttstil<span class=\"__5 _384\"></span>lg\u00e5n<span class=\"__5 _384\"></span>gar<span class=\"__5 _385\"></span>, exklu<span class=\"__5 _384\"></span>sive nedsk<span class=\"__5 _384\"></span>rivning till f\u00f6ljd a<span class=\"__5 _385\"></span>v kommande butiksst\u00e4ngningar<span class=\"__5 _385\"></span>, och redovisas huvuds<span class=\"__5 _384\"></span>akligen som f\u00f6rs\u00e4ljningskostnader<span class=\"__5 _385\"></span>. \u00c5t<span class=\"__5 _385\"></span>er<span class=\"__5 _384\"></span>f\u00f6ring av<span class=\"__5 _385\"></span> tidigare \u00e5rs ned<span class=\"__5 _384\"></span>sk<span class=\"__5 _384\"></span>rivn<span class=\"__5 _384\"></span>ingar u<span class=\"__5 _384\"></span>ppg<span class=\"__5 _384\"></span>ick un<span class=\"__5 _384\"></span>der p<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>den ti<span class=\"__5 _384\"></span>ll MS<span class=\"__5 _384\"></span>EK 11 (115)<span class=\"__5 _384\"></span>, och k<span class=\"__5 _384\"></span>las<span class=\"__5 _384\"></span>si<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>fic<span class=\"__5 _384\"></span>erade<span class=\"__5 _384\"></span>s som f\u00f6<span class=\"__5 _384\"></span>rs\u00e4l<span class=\"__5 _384\"></span>jning<span class=\"__5 _384\"></span>skostna<span class=\"__5 _384\"></span>der<span class=\"__5 _385\"></span>, til<span class=\"__5 _384\"></span>l f\u00f6ljd av f\u00f6rb<span class=\"__5 _384\"></span>\u00e4ttrad res<span class=\"__5 _384\"></span>ultat-<span class=\"__5 _e5_1\"> </span>ut<span class=\"__5 _384\"></span>veck<span class=\"__5 _384\"></span>ling<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>. De<span class=\"__5 _384\"></span>n prim\u00e4<span class=\"__5 _384\"></span>ra faktor<span class=\"__5 _384\"></span>n som p\u00e5ve<span class=\"__5 _384\"></span>rkar ut<span class=\"__5 _384\"></span>fall<span class=\"__5 _384\"></span>et av neds<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>vnin<span class=\"__5 _384\"></span>gs<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>pr\u00f6vni<span class=\"__5 _385\"></span>ngen \u00e4r de<span class=\"__5 _385\"></span>t underliggande i<span class=\"__5 _385\"></span>ndividuella r<span class=\"__5 _385\"></span>esultat<span class=\"__5 _385\"></span>et f<span class=\"__5 _385\"></span>\u00f6r enskilda kassagenerera<span class=\"__5 _385\"></span>nde enhet<span class=\"__5 _385\"></span>er<span class=\"__5 _385\"></span>. En<span class=\"__5 _385\"></span> k\u00e4nslighet<span class=\"__5 _385\"></span>sanalys baser<span class=\"__5 _385\"></span>at p\u00e5 en<span class=\"__5 _385\"></span> minskning av result<span class=\"__5 _384\"></span>ate<span class=\"__5 _385\"></span>t m<span class=\"__5 _384\"></span>ed 20 p<span class=\"__5 _384\"></span>rocent h<span class=\"__5 _384\"></span>ar utf\u00f6r<span class=\"__5 _384\"></span>ts p\u00e5 b<span class=\"__5 _384\"></span>\u00e5de de i n<span class=\"__5 _384\"></span>eds<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>vnin<span class=\"__5 _384\"></span>gs<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>pr\u00f6vningen nedsk<span class=\"__5 _384\"></span>rivna tillg\u00e5ngarna och utfallet av nedskrivning<span class=\"__5 _384\"></span>s-<span class=\"__5 _e5_1\"> </span>indikatortest<span class=\"__5 _385\"></span>et. K\u00e4nslig<span class=\"__5 _384\"></span>hetsanalysen visar att det<span class=\"__5 _385\"></span> inte kr\u00e4vs n\u00e5gon  <span class=\"__5 _389\"></span>ytterligare betydande nedskri<span class=\"__5 _384\"></span>vning av t<span class=\"__5 _385\"></span>illg\u00e5ngar.<span class=\"__5 _e5_1\"> </span>\u00c5rlig neds<span class=\"__5 _384\"></span>krivnings<span class=\"__5 _384\"></span>pr\u00f6vning a<span class=\"__5 _385\"></span>v balanserade ut<span class=\"__5 _384\"></span>vecklingsutgifter  <span class=\"__5 _389\"></span>avsee<span class=\"__5 _384\"></span>nde I<span class=\"__5 _384\"></span>T<span class=\"__5 _387\"></span>-re<span class=\"__5 _384\"></span>laterade i<span class=\"__5 _384\"></span>nvesterin<span class=\"__5 _384\"></span>gar ske<span class=\"__5 _384\"></span>r av de proje<span class=\"__5 _384\"></span>kt so<span class=\"__5 _384\"></span>m \u00e4nnu e<span class=\"__5 _384\"></span>j \u00e4r f\u00e4rdig<span class=\"__5 _384\"></span>a f\u00f6r anv\u00e4nd<span class=\"__5 _384\"></span>ning o<span class=\"__5 _384\"></span>ch ing<span class=\"__5 _384\"></span>et neds<span class=\"__5 _384\"></span>kr<span class=\"__5 _384\"></span>ivni<span class=\"__5 _384\"></span>ngsb<span class=\"__5 _384\"></span>eho<span class=\"__5 _384\"></span>v har ide<span class=\"__5 _384\"></span>ntifier<span class=\"__5 _384\"></span>ats. System s<span class=\"__5 _384\"></span>om ej l\u00e4<span class=\"__5 _384\"></span>ngre \u00e4r i b<span class=\"__5 _384\"></span>ruk me<span class=\"__5 _384\"></span>d urs<span class=\"__5 _384\"></span>prun<span class=\"__5 _384\"></span>gligt an<span class=\"__5 _384\"></span>skaf<span class=\"__5 _384\"></span>fnin<span class=\"__5 _384\"></span>gsv\u00e4rd<span class=\"__5 _384\"></span>e om M<span class=\"__5 _384\"></span>SE<span class=\"__5 _384\"></span>K 281 (155) har h<span class=\"__5 _384\"></span>elt s<span class=\"__5 _384\"></span>kriv<span class=\"__5 _384\"></span>its ne<span class=\"__5 _384\"></span>d.<span class=\"__5 _e5_1\"> </span>En nedskriv<span class=\"__5 _384\"></span>ningspr\u00f6vning av immat<span class=\"__5 _385\"></span>eriella tillg\u00e5ngar med obe<span class=\"__5 _384\"></span>st\u00e4mbar nyt<span class=\"__5 _384\"></span>tjande<span class=\"__5 _384\"></span>per<span class=\"__5 _384\"></span>iod<span class=\"__5 _384\"></span>, det vi<span class=\"__5 _384\"></span>ll s\u00e4ga g<span class=\"__5 _384\"></span>oo<span class=\"__5 _384\"></span>dwill<span class=\"__5 _384\"></span>, g\u00f6<span class=\"__5 _384\"></span>rs \u00e5rli<span class=\"__5 _384\"></span>gen e<span class=\"__5 _384\"></span>ller of<span class=\"__5 _384\"></span>tare om det finns en i<span class=\"__5 _385\"></span>ndikati<span class=\"__5 _385\"></span>on p\u00e5 v\u00e4r<span class=\"__5 _385\"></span>denedg\u00e5ng f\u00f6r<span class=\"__5 _385\"></span> att iden<span class=\"__5 _385\"></span>tifiera ev<span class=\"__5 _385\"></span>entuell<span class=\"__5 _385\"></span>t ned<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>skrivningsbehov<span class=\"__5 _385\"></span>. Goodwill allok<span class=\"__5 _385\"></span>eras t<span class=\"__5 _385\"></span>ill en kassagener<span class=\"__5 _385\"></span>erande enhe<span class=\"__5 _385\"></span>t be<span class=\"__5 _384\"></span>st\u00e5en<span class=\"__5 _384\"></span>de av den v<span class=\"__5 _384\"></span>erksa<span class=\"__5 _384\"></span>mhet so<span class=\"__5 _384\"></span>m be<span class=\"__5 _384\"></span>driv<span class=\"__5 _384\"></span>s inom d<span class=\"__5 _384\"></span>e varum<span class=\"__5 _384\"></span>\u00e4rken so<span class=\"__5 _384\"></span>m ingi<span class=\"__5 _384\"></span>ck i det f\u00f6r<span class=\"__5 _384\"></span>v\u00e4<span class=\"__5 _384\"></span>rv d<span class=\"__5 _384\"></span>\u00e4r goo<span class=\"__5 _384\"></span>dwi<span class=\"__5 _384\"></span>llen u<span class=\"__5 _384\"></span>ppsto<span class=\"__5 _384\"></span>d. V<span class=\"__5 _384\"></span>id ber<span class=\"__5 _384\"></span>\u00e4kni<span class=\"__5 _384\"></span>ng av nyt<span class=\"__5 _384\"></span>tjande<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>v\u00e4r<span class=\"__5 _385\"></span>det av<span class=\"__5 _385\"></span> goodwill g\u00f6rs a<span class=\"__5 _385\"></span>ntaganden<span class=\"__5 _385\"></span> kring disk<span class=\"__5 _385\"></span>ont<span class=\"__5 _385\"></span>erade kassafl\u00f6den<span class=\"__5 _385\"></span> enli<span class=\"__5 _384\"></span>gt prog<span class=\"__5 _384\"></span>nose<span class=\"__5 _384\"></span>r f\u00f6r de kom<span class=\"__5 _384\"></span>mand<span class=\"__5 _384\"></span>e fem \u00e5ren me<span class=\"__5 _384\"></span>d en \u00e5r<span class=\"__5 _384\"></span>lig till<span class=\"__5 _384\"></span>v\u00e4xt<span class=\"__5 _384\"></span>takt p<span class=\"__5 _384\"></span>\u00e5 2 proc<span class=\"__5 _384\"></span>ent (<span class=\"__5 _384\"></span>2) ef<span class=\"__5 _384\"></span>terf\u00f6l<span class=\"__5 _384\"></span>jand<span class=\"__5 _384\"></span>e \u00e5r<span class=\"__5 _385\"></span>. En dis<span class=\"__5 _384\"></span>konterings<span class=\"__5 _384\"></span>r\u00e4nta om 11<span class=\"__5 _384\"></span>,5 p<span class=\"__5 _384\"></span>rocent (11,<span class=\"__5 _384\"></span>5) f\u00f6re skat<span class=\"__5 _384\"></span>t har anv\u00e4nts<span class=\"__5 _384\"></span>. Ka<span class=\"__5 _384\"></span>ssa<span class=\"__5 _384\"></span>fl\u00f6d<span class=\"__5 _384\"></span>ena ba<span class=\"__5 _384\"></span>seras p<span class=\"__5 _384\"></span>\u00e5 H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cern<span class=\"__5 _384\"></span>ens aff\u00e4<span class=\"__5 _384\"></span>rsp<span class=\"__5 _384\"></span>lan. T<span class=\"__5 _384\"></span>ill<span class=\"__5 _384\"></span>v\u00e4xt<span class=\"__5 _384\"></span>takten o<span class=\"__5 _384\"></span>m 2 proc<span class=\"__5 _384\"></span>ent (<span class=\"__5 _384\"></span>2) ba<span class=\"__5 _384\"></span>seras p<span class=\"__5 _384\"></span>\u00e5 H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cern<span class=\"__5 _384\"></span>ens bed\u00f6mning av<span class=\"__5 _385\"></span> verksamhe<span class=\"__5 _385\"></span>tens m\u00f6jl<span class=\"__5 _385\"></span>ighet<span class=\"__5 _385\"></span>er och risker<span class=\"__5 _387\"></span>. Disk<span class=\"__5 _385\"></span>onter<span class=\"__5 _385\"></span>ings<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>r\u00e4ntan ba<span class=\"__5 _384\"></span>seras p<span class=\"__5 _384\"></span>\u00e5 en ge<span class=\"__5 _384\"></span>nom<span class=\"__5 _384\"></span>snittl<span class=\"__5 _384\"></span>igt v\u00e4g<span class=\"__5 _384\"></span>d kapital<span class=\"__5 _384\"></span>kostnad<span class=\"__5 _384\"></span>, som b<span class=\"__5 _384\"></span>ed<span class=\"__5 _384\"></span>\u00f6ms vara i ni<span class=\"__5 _384\"></span>v\u00e5 med ex<span class=\"__5 _384\"></span>terna k<span class=\"__5 _384\"></span>rav som m<span class=\"__5 _384\"></span>arkn<span class=\"__5 _384\"></span>aden s<span class=\"__5 _384\"></span>t\u00e4lle<span class=\"__5 _384\"></span>r p\u00e5 lik<span class=\"__5 _384\"></span>nand<span class=\"__5 _384\"></span>e f\u00f6retag. \u00c5terv<span class=\"__5 _384\"></span>inni<span class=\"__5 _384\"></span>ngsv\u00e4<span class=\"__5 _384\"></span>rdet av goo<span class=\"__5 _384\"></span>dwi<span class=\"__5 _384\"></span>ll kan oc<span class=\"__5 _384\"></span>ks\u00e5 ba<span class=\"__5 _384\"></span>sera<span class=\"__5 _384\"></span>s p\u00e5 verk<span class=\"__5 _384\"></span>ligt v\u00e4<span class=\"__5 _384\"></span>rde enli<span class=\"__5 _384\"></span>gt sen<span class=\"__5 _384\"></span>aste transa<span class=\"__5 _384\"></span>ktio<span class=\"__5 _384\"></span>n (niv\u00e5 3<span class=\"__5 _384\"></span>) om en tra<span class=\"__5 _384\"></span>nsak<span class=\"__5 _384\"></span>tion ha<span class=\"__5 _384\"></span>r skett i n\u00e4r<span class=\"__5 _384\"></span>tid<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>F\u00f6r good<span class=\"__5 _384\"></span>will h\u00e4nf<span class=\"__5 _385\"></span>\u00f6rlig till f\u00f6rv\u00e4r<span class=\"__5 _384\"></span>vet a<span class=\"__5 _385\"></span>v Fabric Scan<span class=\"__5 _384\"></span>dinavien AB har  <span class=\"__5 _389\"></span>nyttja<span class=\"__5 _384\"></span>ndev\u00e4rd<span class=\"__5 _384\"></span>et ber\u00e4<span class=\"__5 _384\"></span>knats ba<span class=\"__5 _384\"></span>serat p\u00e5 d<span class=\"__5 _384\"></span>iskontera<span class=\"__5 _384\"></span>de kas<span class=\"__5 _384\"></span>safl<span class=\"__5 _384\"></span>\u00f6de<span class=\"__5 _384\"></span>n. F\u00f6<span class=\"__5 _384\"></span>r goodw<span class=\"__5 _384\"></span>ill h\u00e4nf<span class=\"__5 _385\"></span>\u00f6rlig till Sellhelp AB har \u00e5tervinning<span class=\"__5 _384\"></span>sv\u00e4rdet<span class=\"__5 _385\"></span> be<span class=\"__5 _384\"></span>r\u00e4knats t<span class=\"__5 _385\"></span>ill verkligt v\u00e4rde d\u00e4r priset fr<span class=\"__5 _385\"></span>\u00e5n den senaste finansierings<span class=\"__5 _384\"></span>rundan per 29 se<span class=\"__5 _384\"></span>ptembe<span class=\"__5 _384\"></span>r 2023 ha<span class=\"__5 _384\"></span>r anv\u00e4nts so<span class=\"__5 _384\"></span>m v\u00e4rde<span class=\"__5 _384\"></span>rings<span class=\"__5 _384\"></span>teknik<span class=\"__5 _384\"></span>, m<span class=\"__5 _384\"></span>ed ett tran<span class=\"__5 _384\"></span>s-<span class=\"__5 _e5_1\"> </span>akti<span class=\"__5 _384\"></span>onsp<span class=\"__5 _384\"></span>ris m<span class=\"__5 _384\"></span>otsvaran<span class=\"__5 _384\"></span>de SE<span class=\"__5 _384\"></span>K 9 078 per a<span class=\"__5 _384\"></span>ktie. F<span class=\"__5 _384\"></span>\u00f6r r\u00e4ken<span class=\"__5 _384\"></span>skap<span class=\"__5 _384\"></span>s\u00e5ret 202<span class=\"__5 _384\"></span>3 har inge<span class=\"__5 _385\"></span>t nedskrivningsbehov iden<span class=\"__5 _385\"></span>tifiera<span class=\"__5 _385\"></span>ts f\u00f6r<span class=\"__5 _385\"></span> goodwil<span class=\"__5 _e5_1\"> </span>l<span class=\"__5 _e5_1\"> </span>Vid redovisning av immateriella t<span class=\"__5 _385\"></span>illg\u00e5ngar till\u00e4mpas IA<span class=\"__5 _384\"></span>S 38 Immateriella tillg\u00e5ngar<span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>Immateriella tillg\u00e5ngar med begr\u00e4nsad livsl\u00e4ng<span class=\"__5 _384\"></span>d r<span class=\"__5 _385\"></span>ed<span class=\"__5 _384\"></span>ovisas till anskaff<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>ning<span class=\"__5 _384\"></span>sv\u00e4rde m<span class=\"__5 _384\"></span>ed avdra<span class=\"__5 _384\"></span>g f\u00f6r acku<span class=\"__5 _384\"></span>mule<span class=\"__5 _384\"></span>rade av<span class=\"__5 _384\"></span>skr<span class=\"__5 _384\"></span>ivni<span class=\"__5 _384\"></span>ngar o<span class=\"__5 _384\"></span>ch eventu<span class=\"__5 _384\"></span>ella ackumulerade neds<span class=\"__5 _384\"></span>krivningar<span class=\"__5 _e5_1\"> </span>Go<span class=\"__5 _384\"></span>odw<span class=\"__5 _384\"></span>ill utg\u00f6r<span class=\"__5 _384\"></span>s av det be<span class=\"__5 _384\"></span>lopp v<span class=\"__5 _384\"></span>arme<span class=\"__5 _384\"></span>d ansk<span class=\"__5 _384\"></span>affn<span class=\"__5 _384\"></span>ingsv<span class=\"__5 _384\"></span>\u00e4rdet f\u00f6r dot<span class=\"__5 _384\"></span>ter-<span class=\"__5 _e5_1\"> </span>bolagsak<span class=\"__5 _384\"></span>tierna \u00f6v<span class=\"__5 _385\"></span>erstige<span class=\"__5 _384\"></span>r det<span class=\"__5 _385\"></span> vid f\u00f6r<span class=\"__5 _384\"></span>v\u00e4rvstillf\u00e4llet ber\u00e4knade v\u00e4rdet av ide<span class=\"__5 _384\"></span>ntifier<span class=\"__5 _384\"></span>bara net<span class=\"__5 _384\"></span>totillg\u00e5ng<span class=\"__5 _384\"></span>ar i det f\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>va<span class=\"__5 _384\"></span>de f\u00f6retaget<span class=\"__5 _384\"></span>. Goo<span class=\"__5 _384\"></span>dwi<span class=\"__5 _384\"></span>ll vid f\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>v av dotter<span class=\"__5 _384\"></span>bol<span class=\"__5 _384\"></span>ag redov<span class=\"__5 _384\"></span>isas s<span class=\"__5 _384\"></span>om im<span class=\"__5 _384\"></span>materiel<span class=\"__5 _384\"></span>la tillg<span class=\"__5 _384\"></span>\u00e5ngar. Eventuell ned<span class=\"__5 _384\"></span>sk<span class=\"__5 _384\"></span>rivn<span class=\"__5 _384\"></span>ing red<span class=\"__5 _384\"></span>ovis<span class=\"__5 _384\"></span>as i result<span class=\"__5 _384\"></span>atr\u00e4knin<span class=\"__5 _384\"></span>gen<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>Vid redovisning av mat<span class=\"__5 _385\"></span>eriella anl\u00e4gg<span class=\"__5 _384\"></span>ningstillg\u00e5ngar till\u00e4mpas IAS 16 Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>Utgifter f<span class=\"__5 _385\"></span>\u00f6r materiella anl\u00e4ggningstillg\u00e5ngar redovisas i balansr\u00e4kningen om det \u00e4r s<span class=\"__5 _384\"></span>anno<span class=\"__5 _384\"></span>lik<span class=\"__5 _384\"></span>t att framtida e<span class=\"__5 _384\"></span>konom<span class=\"__5 _384\"></span>iska f\u00f6<span class=\"__5 _384\"></span>rdela<span class=\"__5 _384\"></span>r f\u00f6rkn<span class=\"__5 _384\"></span>ippa<span class=\"__5 _384\"></span>de me<span class=\"__5 _384\"></span>d tillg\u00e5ngen kommer f\u00f6re<span class=\"__5 _385\"></span>taget till del och tillg\u00e5ngens anskaffningsv\u00e4rde kan b<span class=\"__5 _384\"></span>er\u00e4k<span class=\"__5 _384\"></span>nas p\u00e5 ett ti<span class=\"__5 _384\"></span>llf\u00f6rl<span class=\"__5 _384\"></span>itligt s\u00e4t<span class=\"__5 _384\"></span>t. \u00d6<span class=\"__5 _384\"></span>vrig<span class=\"__5 _384\"></span>a utgifter s<span class=\"__5 _384\"></span>amt utgifter f\u00f6<span class=\"__5 _384\"></span>r l\u00f6p<span class=\"__5 _384\"></span>ande u<span class=\"__5 _384\"></span>nder<span class=\"__5 _384\"></span>h\u00e5ll o<span class=\"__5 _384\"></span>ch repa<span class=\"__5 _384\"></span>ratione<span class=\"__5 _384\"></span>r redov<span class=\"__5 _384\"></span>isas s<span class=\"__5 _384\"></span>om kostna<span class=\"__5 _384\"></span>d i den p<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>d de uppkommer<span class=\"__5 _385\"></span>. Materiella anl\u00e4ggningstillg\u00e5ngar redovisas till anskaff<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>ning<span class=\"__5 _384\"></span>sv\u00e4rde m<span class=\"__5 _384\"></span>ed avdra<span class=\"__5 _384\"></span>g f\u00f6r acku<span class=\"__5 _384\"></span>mule<span class=\"__5 _384\"></span>rade av<span class=\"__5 _384\"></span>skr<span class=\"__5 _384\"></span>ivni<span class=\"__5 _384\"></span>ngar o<span class=\"__5 _384\"></span>ch eventu<span class=\"__5 _384\"></span>ella ackumulerade neds<span class=\"__5 _384\"></span>krivningar<span class=\"__5 _e5_1\"> </span><span class=\"__5 _385\"></span>. Avskriv<span class=\"__5 _384\"></span>ningar f\u00f6r<span class=\"__5 _385\"></span>delas linj\u00e4r<span class=\"__5 _384\"></span>t \u00f6ver<span class=\"__5 _385\"></span> till<span class=\"__5 _384\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>g\u00e5ng<span class=\"__5 _384\"></span>arnas f\u00f6<span class=\"__5 _384\"></span>rv<span class=\"__5 _384\"></span>\u00e4ntade ny<span class=\"__5 _384\"></span>ttjan<span class=\"__5 _384\"></span>dep<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>d. M<span class=\"__5 _384\"></span>ark sk<span class=\"__5 _384\"></span>riv<span class=\"__5 _384\"></span>s inte av<span class=\"__5 _e5_1\"> </span><span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>Vid redovisning av leasing till\u00e4mpas IFR<span class=\"__5 _384\"></span>S 16 Leasingavtal<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>Leasingavtale<span class=\"__5 _384\"></span>n r<span class=\"__5 _385\"></span>ed<span class=\"__5 _384\"></span>ovisas som en nyttjander\u00e4ttstillg\u00e5ng samt en leasing-<span class=\"__5 _e5_1\"> </span>skul<span class=\"__5 _384\"></span>d base<span class=\"__5 _384\"></span>rat p\u00e5 nuv<span class=\"__5 _384\"></span>\u00e4rdet av alla f<span class=\"__5 _384\"></span>ramtida le<span class=\"__5 _384\"></span>asin<span class=\"__5 _384\"></span>gavgif<span class=\"__5 _384\"></span>ter fram till d<span class=\"__5 _384\"></span>ess leas<span class=\"__5 _384\"></span>ingav<span class=\"__5 _384\"></span>tal<span class=\"__5 _384\"></span>et l\u00f6p<span class=\"__5 _384\"></span>er ut. M<span class=\"__5 _384\"></span>ajor<span class=\"__5 _384\"></span>itet<span class=\"__5 _385\"></span>e<span class=\"__5 _384\"></span>n av de kontrakt s<span class=\"__5 _384\"></span>om H&amp;M<span class=\"__5 _384\"></span>-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rnen kla<span class=\"__5 _384\"></span>ssi<span class=\"__5 _384\"></span>fice<span class=\"__5 _384\"></span>rar so<span class=\"__5 _384\"></span>m leas<span class=\"__5 _384\"></span>ingav<span class=\"__5 _384\"></span>tal avs<span class=\"__5 _384\"></span>er hyra av b<span class=\"__5 _384\"></span>utikslo<span class=\"__5 _384\"></span>kal<span class=\"__5 _384\"></span>er d\u00e4r e<span class=\"__5 _384\"></span>gen  <span class=\"__5 _389\"></span>verk<span class=\"__5 _385\"></span>samhet bedrivs. \u00c4<span class=\"__5 _385\"></span>ven k<span class=\"__5 _385\"></span>ontor<span class=\"__5 _385\"></span> och lagerlokaler f<span class=\"__5 _385\"></span>\u00f6r koncernens<span class=\"__5 _385\"></span> eget bruk klass<span class=\"__5 _384\"></span>ificeras som leasingav<span class=\"__5 _384\"></span>tal. Leasingskulden v\u00e4rderas initialt t<span class=\"__5 _385\"></span>ill nuv\u00e4<span class=\"__5 _384\"></span>rdet av de framti<span class=\"__5 _384\"></span>da leas<span class=\"__5 _384\"></span>ingavg<span class=\"__5 _384\"></span>ifter di<span class=\"__5 _384\"></span>skonterad<span class=\"__5 _384\"></span>e med d<span class=\"__5 _384\"></span>en imp<span class=\"__5 _384\"></span>licit<span class=\"__5 _384\"></span>a r\u00e4ntan o<span class=\"__5 _384\"></span>ch i efter<span class=\"__5 _384\"></span>f\u00f6lj<span class=\"__5 _384\"></span>ande p<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>d gen<span class=\"__5 _384\"></span>om att s<span class=\"__5 _384\"></span>kulde<span class=\"__5 _384\"></span>n \u00f6ka<span class=\"__5 _384\"></span>s f\u00f6r att \u00e5ter-<span class=\"__5 _e5_1\"> </span>sp<span class=\"__5 _384\"></span>egla ef<span class=\"__5 _384\"></span>fekte<span class=\"__5 _384\"></span>n av r\u00e4nta samt red<span class=\"__5 _384\"></span>uce<span class=\"__5 _384\"></span>ras f\u00f6r att \u00e5ters<span class=\"__5 _384\"></span>pe<span class=\"__5 _384\"></span>gla ef<span class=\"__5 _384\"></span>fekten av erlagda leasingavgifter<span class=\"__5 _385\"></span>. Nyttjande<span class=\"__5 _384\"></span>r\u00e4ttst<span class=\"__5 _385\"></span>illg\u00e5ng<span class=\"__5 _384\"></span>en redovisas initi<span class=\"__5 _385\"></span>alt till v\u00e4rdet av le<span class=\"__5 _384\"></span>asin<span class=\"__5 _384\"></span>gskul<span class=\"__5 _384\"></span>den o<span class=\"__5 _384\"></span>ch i ef<span class=\"__5 _384\"></span>terf\u00f6l<span class=\"__5 _384\"></span>jande p<span class=\"__5 _384\"></span>eri<span class=\"__5 _384\"></span>od till an<span class=\"__5 _384\"></span>skaf<span class=\"__5 _384\"></span>fnin<span class=\"__5 _384\"></span>gs<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>v\u00e4rde m<span class=\"__5 _384\"></span>inus avs<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>vnin<span class=\"__5 _384\"></span>gar \u00f6ver l<span class=\"__5 _384\"></span>easi<span class=\"__5 _384\"></span>ng pe<span class=\"__5 _384\"></span>riod o<span class=\"__5 _384\"></span>ch eventu<span class=\"__5 _384\"></span>ella n<span class=\"__5 _384\"></span>eds<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>v-<span class=\"__5 _e5_1\"> </span>ning<span class=\"__5 _384\"></span>ar<span class=\"__5 _e5_1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "Avskrivningar har ber\u00e4knats till 12,5 procent av inventariers och hyres- r\u00e4tters anskaffningsv\u00e4rden samt till 20 procent p\u00e5 datorutrustning och bilar. Avskrivningar p\u00e5 balanserade utvecklingsutgifter ber\u00e4knas till 10-20 procent av anskaffningsv\u00e4rdet. Byggnader avskrivs med 3 procent av anskaffningsv\u00e4rdena. P\u00e5 markv\u00e4rden g\u00f6rs ingen avskrivning . Vid redovisning av materiella anl\u00e4ggningstillg\u00e5ngar till\u00e4mpas IAS 16 Materiella anl\u00e4ggningstillg\u00e5ngar. Utgifter f\u00f6r materiella anl\u00e4ggningstillg\u00e5ngar redovisas i balansr\u00e4kningen om det \u00e4r sannolikt att framtida ekonomiska f\u00f6rdelar f\u00f6rknippade med tillg\u00e5ngen kommer f\u00f6retaget till del och tillg\u00e5ngens anskaffningsv\u00e4rde kan ber\u00e4knas p\u00e5 ett tillf\u00f6rlitligt s\u00e4tt. \u00d6vriga utgifter samt utgifter f\u00f6r l\u00f6pande underh\u00e5ll och reparationer redovisas som kostnad i den period de uppkommer. Materiella anl\u00e4ggningstillg\u00e5ngar redovisas till anskaff- ningsv\u00e4rde med avdrag f\u00f6r ackumulerade avskrivningar och eventuella ackumulerade nedskrivningar . Avskrivningar f\u00f6rdelas linj\u00e4rt \u00f6ver till- g\u00e5ngarnas f\u00f6rv\u00e4ntade nyttjandeperiod. Mark skrivs inte av . ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-505": {
   "value": "En nedskriv<span class=\"__5 _384\"></span>ningspr\u00f6vning av immat<span class=\"__5 _385\"></span>eriella tillg\u00e5ngar med obe<span class=\"__5 _384\"></span>st\u00e4mbar nyt<span class=\"__5 _384\"></span>tjande<span class=\"__5 _384\"></span>per<span class=\"__5 _384\"></span>iod<span class=\"__5 _384\"></span>, det vi<span class=\"__5 _384\"></span>ll s\u00e4ga g<span class=\"__5 _384\"></span>oo<span class=\"__5 _384\"></span>dwill<span class=\"__5 _384\"></span>, g\u00f6<span class=\"__5 _384\"></span>rs \u00e5rli<span class=\"__5 _384\"></span>gen e<span class=\"__5 _384\"></span>ller of<span class=\"__5 _384\"></span>tare om det finns en i<span class=\"__5 _385\"></span>ndikati<span class=\"__5 _385\"></span>on p\u00e5 v\u00e4r<span class=\"__5 _385\"></span>denedg\u00e5ng f\u00f6r<span class=\"__5 _385\"></span> att iden<span class=\"__5 _385\"></span>tifiera ev<span class=\"__5 _385\"></span>entuell<span class=\"__5 _385\"></span>t ned<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>skrivningsbehov<span class=\"__5 _385\"></span>. Goodwill allok<span class=\"__5 _385\"></span>eras t<span class=\"__5 _385\"></span>ill en kassagener<span class=\"__5 _385\"></span>erande enhe<span class=\"__5 _385\"></span>t be<span class=\"__5 _384\"></span>st\u00e5en<span class=\"__5 _384\"></span>de av den v<span class=\"__5 _384\"></span>erksa<span class=\"__5 _384\"></span>mhet so<span class=\"__5 _384\"></span>m be<span class=\"__5 _384\"></span>driv<span class=\"__5 _384\"></span>s inom d<span class=\"__5 _384\"></span>e varum<span class=\"__5 _384\"></span>\u00e4rken so<span class=\"__5 _384\"></span>m ingi<span class=\"__5 _384\"></span>ck i det f\u00f6r<span class=\"__5 _384\"></span>v\u00e4<span class=\"__5 _384\"></span>rv d<span class=\"__5 _384\"></span>\u00e4r goo<span class=\"__5 _384\"></span>dwi<span class=\"__5 _384\"></span>llen u<span class=\"__5 _384\"></span>ppsto<span class=\"__5 _384\"></span>d. V<span class=\"__5 _384\"></span>id ber<span class=\"__5 _384\"></span>\u00e4kni<span class=\"__5 _384\"></span>ng av nyt<span class=\"__5 _384\"></span>tjande<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>v\u00e4r<span class=\"__5 _385\"></span>det av<span class=\"__5 _385\"></span> goodwill g\u00f6rs a<span class=\"__5 _385\"></span>ntaganden<span class=\"__5 _385\"></span> kring disk<span class=\"__5 _385\"></span>ont<span class=\"__5 _385\"></span>erade kassafl\u00f6den<span class=\"__5 _385\"></span> enli<span class=\"__5 _384\"></span>gt prog<span class=\"__5 _384\"></span>nose<span class=\"__5 _384\"></span>r f\u00f6r de kom<span class=\"__5 _384\"></span>mand<span class=\"__5 _384\"></span>e fem \u00e5ren me<span class=\"__5 _384\"></span>d en \u00e5r<span class=\"__5 _384\"></span>lig till<span class=\"__5 _384\"></span>v\u00e4xt<span class=\"__5 _384\"></span>takt p<span class=\"__5 _384\"></span>\u00e5 2 proc<span class=\"__5 _384\"></span>ent (<span class=\"__5 _384\"></span>2) ef<span class=\"__5 _384\"></span>terf\u00f6l<span class=\"__5 _384\"></span>jand<span class=\"__5 _384\"></span>e \u00e5r<span class=\"__5 _385\"></span>. En dis<span class=\"__5 _384\"></span>konterings<span class=\"__5 _384\"></span>r\u00e4nta om 11<span class=\"__5 _384\"></span>,5 p<span class=\"__5 _384\"></span>rocent (11,<span class=\"__5 _384\"></span>5) f\u00f6re skat<span class=\"__5 _384\"></span>t har anv\u00e4nts<span class=\"__5 _384\"></span>. Ka<span class=\"__5 _384\"></span>ssa<span class=\"__5 _384\"></span>fl\u00f6d<span class=\"__5 _384\"></span>ena ba<span class=\"__5 _384\"></span>seras p<span class=\"__5 _384\"></span>\u00e5 H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cern<span class=\"__5 _384\"></span>ens aff\u00e4<span class=\"__5 _384\"></span>rsp<span class=\"__5 _384\"></span>lan. T<span class=\"__5 _384\"></span>ill<span class=\"__5 _384\"></span>v\u00e4xt<span class=\"__5 _384\"></span>takten o<span class=\"__5 _384\"></span>m 2 proc<span class=\"__5 _384\"></span>ent (<span class=\"__5 _384\"></span>2) ba<span class=\"__5 _384\"></span>seras p<span class=\"__5 _384\"></span>\u00e5 H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cern<span class=\"__5 _384\"></span>ens bed\u00f6mning av<span class=\"__5 _385\"></span> verksamhe<span class=\"__5 _385\"></span>tens m\u00f6jl<span class=\"__5 _385\"></span>ighet<span class=\"__5 _385\"></span>er och risker<span class=\"__5 _387\"></span>. Disk<span class=\"__5 _385\"></span>onter<span class=\"__5 _385\"></span>ings<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>r\u00e4ntan ba<span class=\"__5 _384\"></span>seras p<span class=\"__5 _384\"></span>\u00e5 en ge<span class=\"__5 _384\"></span>nom<span class=\"__5 _384\"></span>snittl<span class=\"__5 _384\"></span>igt v\u00e4g<span class=\"__5 _384\"></span>d kapital<span class=\"__5 _384\"></span>kostnad<span class=\"__5 _384\"></span>, som b<span class=\"__5 _384\"></span>ed<span class=\"__5 _384\"></span>\u00f6ms vara i ni<span class=\"__5 _384\"></span>v\u00e5 med ex<span class=\"__5 _384\"></span>terna k<span class=\"__5 _384\"></span>rav som m<span class=\"__5 _384\"></span>arkn<span class=\"__5 _384\"></span>aden s<span class=\"__5 _384\"></span>t\u00e4lle<span class=\"__5 _384\"></span>r p\u00e5 lik<span class=\"__5 _384\"></span>nand<span class=\"__5 _384\"></span>e f\u00f6retag. \u00c5terv<span class=\"__5 _384\"></span>inni<span class=\"__5 _384\"></span>ngsv\u00e4<span class=\"__5 _384\"></span>rdet av goo<span class=\"__5 _384\"></span>dwi<span class=\"__5 _384\"></span>ll kan oc<span class=\"__5 _384\"></span>ks\u00e5 ba<span class=\"__5 _384\"></span>sera<span class=\"__5 _384\"></span>s p\u00e5 verk<span class=\"__5 _384\"></span>ligt v\u00e4<span class=\"__5 _384\"></span>rde enli<span class=\"__5 _384\"></span>gt sen<span class=\"__5 _384\"></span>aste transa<span class=\"__5 _384\"></span>ktio<span class=\"__5 _384\"></span>n (niv\u00e5 3<span class=\"__5 _384\"></span>) om en tra<span class=\"__5 _384\"></span>nsak<span class=\"__5 _384\"></span>tion ha<span class=\"__5 _384\"></span>r skett i n\u00e4r<span class=\"__5 _384\"></span>tid<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs9e_1\">Go<span class=\"__5 _384\"></span>odw<span class=\"__5 _384\"></span>ill utg\u00f6r<span class=\"__5 _384\"></span>s av det be<span class=\"__5 _384\"></span>lopp v<span class=\"__5 _384\"></span>arme<span class=\"__5 _384\"></span>d ansk<span class=\"__5 _384\"></span>affn<span class=\"__5 _384\"></span>ingsv<span class=\"__5 _384\"></span>\u00e4rdet f\u00f6r dot<span class=\"__5 _384\"></span>ter-<span class=\"__5 _e5_1\"> </span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs9f_1\">bolagsak<span class=\"__5 _384\"></span>tierna \u00f6v<span class=\"__5 _385\"></span>erstige<span class=\"__5 _384\"></span>r det<span class=\"__5 _385\"></span> vid f\u00f6r<span class=\"__5 _384\"></span>v\u00e4rvstillf\u00e4llet ber\u00e4knade v\u00e4rdet av </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gsa0_1\">ide<span class=\"__5 _384\"></span>ntifier<span class=\"__5 _384\"></span>bara net<span class=\"__5 _384\"></span>totillg\u00e5ng<span class=\"__5 _384\"></span>ar i det f\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>va<span class=\"__5 _384\"></span>de f\u00f6retaget<span class=\"__5 _384\"></span>. Goo<span class=\"__5 _384\"></span>dwi<span class=\"__5 _384\"></span>ll vid </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gsa1_1\">f\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>v av dotter<span class=\"__5 _384\"></span>bol<span class=\"__5 _384\"></span>ag redov<span class=\"__5 _384\"></span>isas s<span class=\"__5 _384\"></span>om im<span class=\"__5 _384\"></span>materiel<span class=\"__5 _384\"></span>la tillg<span class=\"__5 _384\"></span>\u00e5ngar. Eventuell </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gsa2_1\">ned<span class=\"__5 _384\"></span>sk<span class=\"__5 _384\"></span>rivn<span class=\"__5 _384\"></span>ing red<span class=\"__5 _384\"></span>ovis<span class=\"__5 _384\"></span>as i result<span class=\"__5 _384\"></span>atr\u00e4knin<span class=\"__5 _384\"></span>gen<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "11. REVISIONSARVODEN KONCERNEN MODERBOLAGET 2023 2022  2023  2022 Deloitte Revisionsuppdrag 59,6 54,9 11,9 14,0 Revision ut\u00f6ver revisionsuppdrag 7,9 4,2 \u2013 \u2013 Skatter\u00e5dgivning 3,8 1,0 \u2013 \u2013 \u00d6vrig r\u00e5dgivning 0,8 2,4 \u2013 \u2013 \u00d6vriga revisorer Revisionsuppdrag 0,3 2,7 \u2013 \u2013 Totalt  72,4 65,2 11,9 14,0 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "1<span class=\"__5 _384\"></span>2<span class=\"__5 _461\"></span>.<span class=\"__5 _384\"></span> S<span class=\"__5 _461\"></span>K<span class=\"__5 _461\"></span>AT<span class=\"__5 _461\"></span>T<span class=\"__5 _e5_1\"> </span>Vi<span class=\"__5 _384\"></span>d redovi<span class=\"__5 _384\"></span>snin<span class=\"__5 _384\"></span>g av skatte<span class=\"__5 _384\"></span>r till\u00e4mp<span class=\"__5 _384\"></span>as IA<span class=\"__5 _384\"></span>S 12 Inko<span class=\"__5 _384\"></span>mstsk<span class=\"__5 _384\"></span>atter<span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>Inkom<span class=\"__5 _384\"></span>stsk<span class=\"__5 _384\"></span>atter i resu<span class=\"__5 _384\"></span>ltatr\u00e4kni<span class=\"__5 _384\"></span>ngen u<span class=\"__5 _384\"></span>tg\u00f6rs av ak<span class=\"__5 _384\"></span>tuel<span class=\"__5 _384\"></span>l och up<span class=\"__5 _384\"></span>psk<span class=\"__5 _384\"></span>juten skat<span class=\"__5 _384\"></span>t f\u00f6r sven<span class=\"__5 _384\"></span>ska o<span class=\"__5 _384\"></span>ch utl\u00e4n<span class=\"__5 _384\"></span>dsk<span class=\"__5 _384\"></span>a dotterb<span class=\"__5 _384\"></span>olag<span class=\"__5 _384\"></span>. Ak<span class=\"__5 _384\"></span>tuel<span class=\"__5 _384\"></span>l skatt \u00e4<span class=\"__5 _384\"></span>r skatt s<span class=\"__5 _384\"></span>om ska betalas eller erh\u00e5llas avseende aktuellt \u00e5r samt justering a<span class=\"__5 _385\"></span>v aktuell skat<span class=\"__5 _384\"></span>t h\u00e4nf\u00f6rl<span class=\"__5 _384\"></span>ig till tid<span class=\"__5 _384\"></span>igare pe<span class=\"__5 _384\"></span>riod<span class=\"__5 _384\"></span>er<span class=\"__5 _385\"></span>. In<span class=\"__5 _384\"></span>komsts<span class=\"__5 _384\"></span>kattes<span class=\"__5 _384\"></span>atsen f\u00f6r re<span class=\"__5 _384\"></span>spe<span class=\"__5 _384\"></span>ktive land till\u00e4mpas. Upps<span class=\"__5 _384\"></span>kjuten ska<span class=\"__5 _385\"></span>tt be<span class=\"__5 _384\"></span>r\u00e4knas enligt balansr\u00e4kningsmetoden med utg\u00e5ngs<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>punkt i tempor\u00e4ra skillnader mellan redovisad<span class=\"__5 _384\"></span>e och skattem\u00e4ssiga  <span class=\"__5 _389\"></span>v\u00e4rden p<span class=\"__5 _384\"></span>\u00e5 tillg\u00e5<span class=\"__5 _384\"></span>ngar o<span class=\"__5 _384\"></span>ch skul<span class=\"__5 _384\"></span>der. Upps<span class=\"__5 _384\"></span>kjuten s<span class=\"__5 _384\"></span>katt b<span class=\"__5 _384\"></span>er\u00e4k<span class=\"__5 _384\"></span>nas me<span class=\"__5 _384\"></span>d hj\u00e4lp av de sk<span class=\"__5 _384\"></span>attesats<span class=\"__5 _384\"></span>er so<span class=\"__5 _384\"></span>m f\u00f6r<span class=\"__5 _384\"></span>v\u00e4ntas g\u00e4l<span class=\"__5 _384\"></span>la f\u00f6r de<span class=\"__5 _384\"></span>n per<span class=\"__5 _384\"></span>iod d\u00e5 ford<span class=\"__5 _384\"></span>ringa<span class=\"__5 _384\"></span>rna avr\u00e4k<span class=\"__5 _384\"></span>nas e<span class=\"__5 _384\"></span>ller s<span class=\"__5 _384\"></span>kulde<span class=\"__5 _384\"></span>rna reg<span class=\"__5 _384\"></span>lera<span class=\"__5 _384\"></span>s, ba<span class=\"__5 _384\"></span>serat p\u00e5 d<span class=\"__5 _384\"></span>e skat<span class=\"__5 _384\"></span>tesatse<span class=\"__5 _384\"></span>r (och d<span class=\"__5 _384\"></span>en skattelagstiftning) som f\u00f6religger p\u00e5 balansdagen. U<span class=\"__5 _384\"></span>ppskjuten skatte-<span class=\"__5 _e5_1\"> </span>skul<span class=\"__5 _384\"></span>d redov<span class=\"__5 _384\"></span>isas f\u00f6<span class=\"__5 _384\"></span>r alla temp<span class=\"__5 _384\"></span>or\u00e4ra d<span class=\"__5 _384\"></span>iffe<span class=\"__5 _384\"></span>rense<span class=\"__5 _384\"></span>r utom d\u00e5 den av<span class=\"__5 _384\"></span>ser g<span class=\"__5 _384\"></span>ood<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>will e<span class=\"__5 _384\"></span>lle<span class=\"__5 _384\"></span>r avser e<span class=\"__5 _384\"></span>n tillg<span class=\"__5 _384\"></span>\u00e5ng ell<span class=\"__5 _384\"></span>er sku<span class=\"__5 _384\"></span>ld i en tran<span class=\"__5 _384\"></span>sak<span class=\"__5 _384\"></span>tion so<span class=\"__5 _384\"></span>m inte \u00e4r ett f\u00f6retags<span class=\"__5 _384\"></span>f\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>v och s<span class=\"__5 _384\"></span>om<span class=\"__5 _384\"></span>, vid tid<span class=\"__5 _384\"></span>punk<span class=\"__5 _384\"></span>ten f\u00f6r f\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>vet<span class=\"__5 _384\"></span>, varken p\u00e5ve<span class=\"__5 _384\"></span>rkar redovisad<span class=\"__5 _385\"></span> eller skatt<span class=\"__5 _385\"></span>epliktig vin<span class=\"__5 _385\"></span>st eller f<span class=\"__5 _385\"></span>\u00f6rlust under peri<span class=\"__5 _385\"></span>oden<span class=\"__5 _384\"></span>. Vidar<span class=\"__5 _385\"></span>e beaktas tempor\u00e4ra skillnader so<span class=\"__5 _384\"></span>m h\u00e4nf<span class=\"__5 _385\"></span>\u00f6r sig till invest<span class=\"__5 _385\"></span>eringar i dotter<span class=\"__5 _385\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>bol<span class=\"__5 _384\"></span>ag oc<span class=\"__5 _384\"></span>h intress<span class=\"__5 _384\"></span>ef\u00f6retag end<span class=\"__5 _384\"></span>ast i de<span class=\"__5 _384\"></span>n m\u00e5n det \u00e4r s<span class=\"__5 _384\"></span>anno<span class=\"__5 _384\"></span>likt at<span class=\"__5 _384\"></span>t den tempor\u00e4<span class=\"__5 _385\"></span>ra differ<span class=\"__5 _385\"></span>ensen kommer<span class=\"__5 _385\"></span> att \u00e5t<span class=\"__5 _385\"></span>erf\u00f6ras u<span class=\"__5 _385\"></span>nder \u00f6versk\u00e5dli<span class=\"__5 _385\"></span>g fram<span class=\"__5 _385\"></span>tid. Up<span class=\"__5 _384\"></span>psk<span class=\"__5 _384\"></span>jutna sk<span class=\"__5 _384\"></span>attefordrin<span class=\"__5 _384\"></span>gar f\u00f6r temp<span class=\"__5 _384\"></span>or\u00e4ra s<span class=\"__5 _384\"></span>kil<span class=\"__5 _384\"></span>lnad<span class=\"__5 _384\"></span>er oc<span class=\"__5 _384\"></span>h unde<span class=\"__5 _384\"></span>rskotts<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>avdrag re<span class=\"__5 _384\"></span>dovis<span class=\"__5 _384\"></span>as en<span class=\"__5 _384\"></span>dast i de<span class=\"__5 _384\"></span>n m\u00e5n det \u00e4<span class=\"__5 _384\"></span>r sann<span class=\"__5 _384\"></span>olik<span class=\"__5 _384\"></span>t att des<span class=\"__5 _384\"></span>sa kom<span class=\"__5 _384\"></span>mer att kunn<span class=\"__5 _384\"></span>a utnyt<span class=\"__5 _384\"></span>tjas. De up<span class=\"__5 _384\"></span>psk<span class=\"__5 _384\"></span>jutna s<span class=\"__5 _384\"></span>kattefordrin<span class=\"__5 _384\"></span>garn<span class=\"__5 _384\"></span>as redov<span class=\"__5 _384\"></span>isad<span class=\"__5 _384\"></span>e v\u00e4rde<span class=\"__5 _384\"></span>n pr\u00f6vas vi<span class=\"__5 _384\"></span>d varje bala<span class=\"__5 _384\"></span>nsda<span class=\"__5 _384\"></span>g och m<span class=\"__5 _384\"></span>insk<span class=\"__5 _384\"></span>as i den uts<span class=\"__5 _384\"></span>tr\u00e4ck<span class=\"__5 _384\"></span>ning d<span class=\"__5 _384\"></span>et inte l\u00e4ngre b<span class=\"__5 _384\"></span>ed\u00f6<span class=\"__5 _384\"></span>ms  <span class=\"__5 _389\"></span>sanno<span class=\"__5 _384\"></span>lik<span class=\"__5 _384\"></span>t att de kan u<span class=\"__5 _384\"></span>tnyttja<span class=\"__5 _384\"></span>s.<span class=\"__5 _e5_1\"> </span>Glo<span class=\"__5 _384\"></span>bala f\u00f6<span class=\"__5 _384\"></span>retag som H&amp;<span class=\"__5 _384\"></span>M-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rne<span class=\"__5 _384\"></span>n \u00e4r eme<span class=\"__5 _384\"></span>llan\u00e5t invo<span class=\"__5 _384\"></span>lvera<span class=\"__5 _384\"></span>de i sk<span class=\"__5 _384\"></span>atte<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>proc<span class=\"__5 _384\"></span>es<span class=\"__5 _384\"></span>ser av var<span class=\"__5 _384\"></span>ieran<span class=\"__5 _384\"></span>de omfat<span class=\"__5 _384\"></span>tning o<span class=\"__5 _384\"></span>ch i oli<span class=\"__5 _384\"></span>ka stad<span class=\"__5 _384\"></span>ier<span class=\"__5 _385\"></span>. H&amp;M<span class=\"__5 _384\"></span>-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rnen ut<span class=\"__5 _384\"></span>v\u00e4rdera<span class=\"__5 _384\"></span>r l\u00f6pa<span class=\"__5 _384\"></span>nde p\u00e5<span class=\"__5 _384\"></span>g\u00e5en<span class=\"__5 _384\"></span>de sk<span class=\"__5 _384\"></span>atteproc<span class=\"__5 _384\"></span>es<span class=\"__5 _384\"></span>ser<span class=\"__5 _385\"></span>. N<span class=\"__5 _384\"></span>\u00e4r det \u00e4r s<span class=\"__5 _384\"></span>anno<span class=\"__5 _384\"></span>likt att y<span class=\"__5 _384\"></span>tterl<span class=\"__5 _384\"></span>igare sk<span class=\"__5 _384\"></span>att ska e<span class=\"__5 _384\"></span>rl\u00e4g<span class=\"__5 _384\"></span>gas oc<span class=\"__5 _384\"></span>h det \u00e4r m<span class=\"__5 _384\"></span>\u00f6jligt at<span class=\"__5 _384\"></span>t g\u00f6ra e<span class=\"__5 _384\"></span>n rimli<span class=\"__5 _384\"></span>g be<span class=\"__5 _384\"></span>d\u00f6mn<span class=\"__5 _384\"></span>ing av ut<span class=\"__5 _384\"></span>fallet s<span class=\"__5 _384\"></span>ker er<span class=\"__5 _384\"></span>forder<span class=\"__5 _384\"></span>lig rese<span class=\"__5 _384\"></span>r<span class=\"__5 _384\"></span>verin<span class=\"__5 _384\"></span>g<span class=\"__5 _e5_1\"> </span>. Per b<span class=\"__5 _384\"></span>alans<span class=\"__5 _384\"></span>dage<span class=\"__5 _384\"></span>n p\u00e5g\u00e5r skatteprocesser i n\u00e5gra l\u00e4nder g\u00e4llande internpriss\u00e4ttning. H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cer<span class=\"__5 _384\"></span>nen har g<span class=\"__5 _384\"></span>jor<span class=\"__5 _384\"></span>t en b<span class=\"__5 _384\"></span>ed\u00f6<span class=\"__5 _384\"></span>mning av s<span class=\"__5 _384\"></span>anno<span class=\"__5 _384\"></span>likt ut<span class=\"__5 _384\"></span>fall o<span class=\"__5 _384\"></span>ch res<span class=\"__5 _384\"></span>er-<span class=\"__5 _e5_1\"> </span>verat de<span class=\"__5 _384\"></span>nna sk<span class=\"__5 _384\"></span>attekostna<span class=\"__5 _384\"></span>d. Per b<span class=\"__5 _384\"></span>alans<span class=\"__5 _384\"></span>dage<span class=\"__5 _384\"></span>n upp<span class=\"__5 _384\"></span>g\u00e5r de<span class=\"__5 _384\"></span>nna res<span class=\"__5 _384\"></span>er<span class=\"__5 _384\"></span>v to<span class=\"__5 _385\"></span>talt till MSEK 322 (183)<span class=\"__5 _384\"></span>. I denna bed\u00f6mning har h\u00e4nsyn bland annat tagits till<span class=\"__5 _385\"></span> om dubb<span class=\"__5 _384\"></span>elbeskattningsav<span class=\"__5 _384\"></span>tal f<span class=\"__5 _385\"></span>\u00f6religger oc<span class=\"__5 _384\"></span>h om skillnad i skatte-<span class=\"__5 _e5_1\"> </span>sats mellan l\u00e4nder f\u00f6religger<span class=\"__5 _387\"></span>. Det faktiska utfallet kan skilja sig fr\u00e5n den f\u00f6rv\u00e4ntade utg\u00e5ngen och p\u00e5verka fram<span class=\"__5 _385\"></span>tida finansiella rappor<span class=\"__5 _384\"></span>ter<span class=\"__5 _e5_1\"> </span><span class=\"__5 _387\"></span>.<span class=\"__5 _e5_1\"> </span>KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _462\"> </span><span class=\"ls44_5 ws3f_5\">MODERBOLAGET<span class=\"__5 _e5_1\"> </span></span>2023<span class=\"__5 _463\"> </span><span class=\"ls0_5 ws0_5\">2<span class=\"__5 _384\"></span>0<span class=\"__5 _386\"></span>2<span class=\"__5 _386\"></span>2 <span class=\"__5 _7a_2\"> </span></span>2023<span class=\"__5 _387\"></span> <span class=\"__5 _452\"> </span><span class=\"ls43_5 ws3e_5\">2022<span class=\"__5 _e5_1\"> </span></span>Skattekostn<span class=\"__5 _384\"></span>ad (-) / skatteint\u00e4kt (+)<span class=\"__5 _384\"></span>:<span class=\"__5 _e5_1\"> </span>Aktuell<span class=\"__5 _385\"></span> skatt<span class=\"__5 _e5_1\"> </span>Periodens<span class=\"__5 _385\"></span> skattek<span class=\"__5 _385\"></span>ostnad<span class=\"__5 _1a_4\"> </span><span class=\"ls0_5 ws0_5\">-3 7<span class=\"__5 _384\"></span>06<span class=\"__5 _7b_3\"> </span><span class=\"ls10_5 ws11_5\">-2 4<span class=\"__5 _384\"></span>3<span class=\"__5 _384\"></span>4<span class=\"__5 _397\"> </span><span class=\"ls1c_5 ws1d_5\">-11<span class=\"__5 _384\"></span>2<span class=\"__5 _7c_3\"> </span>-13<span class=\"__5 _384\"></span>9<span class=\"__5 _e5_1\"> </span></span></span></span>Ju<span class=\"__5 _384\"></span>ste<span class=\"__5 _384\"></span>ra<span class=\"__5 _384\"></span>d s<span class=\"__5 _384\"></span>kat<span class=\"__5 _384\"></span>teko<span class=\"__5 _384\"></span>st<span class=\"__5 _384\"></span>nad<span class=\"__5 _384\"></span>  <span class=\"__5 _389\"></span>avseende tidigare \u00e5r<span class=\"__5 _7d_2\"> </span><span class=\"ls4b_4 ws46_5\">-7<span class=\"__5 _386\"></span>9<span class=\"__5 _386\"></span>9<span class=\"__5 _396\"> </span><span class=\"ls1f_5 ws1f_5\">-<span class=\"__5 _384\"></span>9<span class=\"__5 _384\"></span>24<span class=\"__5 _392\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _6b_4\"> </span>0<span class=\"__5 _e5_1\"> </span></span></span></span>Summa<span class=\"__5 _7e_2\"> </span><span class=\"ls0_5 ws0_5\">-4 5<span class=\"__5 _384\"></span>05<span class=\"__5 _7f_2\"> </span>-3 35<span class=\"__5 _384\"></span>8<span class=\"__5 _397\"> </span><span class=\"ls1c_5 ws1d_5\">-112<span class=\"__5 _7c_3\"> </span>-13<span class=\"__5 _384\"></span>9<span class=\"__5 _e5_1\"> </span></span></span>Up<span class=\"__5 _384\"></span>psk<span class=\"__5 _384\"></span>juten sk<span class=\"__5 _384\"></span>atteint\u00e4kt (<span class=\"__5 _384\"></span>+) / skatt<span class=\"__5 _385\"></span>ekostn<span class=\"__5 _385\"></span>ad (-) a<span class=\"__5 _385\"></span>vseende:<span class=\"__5 _e5_1\"> </span>V<span class=\"__5 _385\"></span>arulager<span class=\"__5 _464\"> </span><span class=\"lsf_5 ws10_5\">186<span class=\"__5 _465\"> </span><span class=\"ls1c_5 ws1d_5\">-15<span class=\"__5 _384\"></span>6<span class=\"__5 _392\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Undersko<span class=\"__5 _385\"></span>ttsavdrag<span class=\"__5 _385\"></span> i dott<span class=\"__5 _385\"></span>erbolag<span class=\"__5 _5b_4\"> </span><span class=\"ls22_5 ws2c_5\">197<span class=\"__5 _2b_5\"> </span>19<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span>Pension<span class=\"__5 _385\"></span>savs\u00e4ttn<span class=\"__5 _385\"></span>ingar<span class=\"__5 _439\"> </span><span class=\"ls0_5 ws0_5\">5<span class=\"__5 _467\"> </span><span class=\"ls1d_5 ws4_5\">-30<span class=\"__5 _2b_5\"> </span><span class=\"ls1b_5 ws1c_5\">-5<span class=\"__5 _1c_5\"> </span><span class=\"ls1c_5 ws1d_5\">-1<span class=\"__5 _384\"></span>0<span class=\"__5 _e5_1\"> </span></span></span></span></span>Immateriella anl\u00e4ggningstillg\u00e5ngar<span class=\"__5 _7d_2\"> </span><span class=\"ls22_5 ws2c_5\">219<span class=\"__5 _e_5\"> </span><span class=\"ls1e_5 ws1e_5\">173<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__5 _1b_4\"> </span><span class=\"lsf_5 ws10_5\">4<span class=\"__5 _384\"></span>05<span class=\"__5 _402\"> </span><span class=\"ls12_5 ws13_5\">804<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Hy<span class=\"__5 _384\"></span>res<span class=\"__5 _384\"></span>relate<span class=\"__5 _384\"></span>rade<span class=\"__5 _384\"></span> rese<span class=\"__5 _384\"></span>r<span class=\"__5 _384\"></span>vatio<span class=\"__5 _384\"></span>ne<span class=\"__5 _384\"></span>r<span class=\"__5 _397\"> </span><span class=\"ls32_5 ws28_5\">-323<span class=\"__5 _396\"> </span>-<span class=\"__5 _385\"></span>282<span class=\"__5 _392\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span>\u00d6vriga tempor\u00e4ra skillna<span class=\"__5 _384\"></span>der<span class=\"__5 _419\"> </span><span class=\"ls35_5 ws31_5\">-558<span class=\"__5 _7c_3\"> </span><span class=\"ls12_5 ws13_5\">300<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Effek<span class=\"__5 _384\"></span>t av f\u00f6r\u00e4n<span class=\"__5 _384\"></span>drade  sk<span class=\"__5 _384\"></span>attes<span class=\"__5 _384\"></span>ats<span class=\"__5 _384\"></span>er<span class=\"__5 _468\"> </span><span class=\"ls39_5 ws35_5\">87<span class=\"__5 _465\"> </span><span class=\"ls1c_5 ws1d_5\">-12<span class=\"__5 _384\"></span>0<span class=\"__5 _392\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Summa<span class=\"__5 _469\"> </span><span class=\"lsf_5 ws10_5\">218<span class=\"__5 _1d_4\"> </span><span class=\"ls1e_5 ws1e_5\">708<span class=\"__5 _2b_5\"> </span><span class=\"ls1b_5 ws1c_5\">-5<span class=\"__5 _1c_5\"> </span><span class=\"ls1c_5 ws1d_5\">-1<span class=\"__5 _384\"></span>0<span class=\"__5 _e5_1\"> </span></span></span></span></span>T<span class=\"__5 _387\"></span>otalt<span class=\"__5 _470\"> </span><span class=\"ls0_5 ws0_5\">-4 2<span class=\"__5 _384\"></span>87<span class=\"__5 _471\"> </span><span class=\"ls2e_5 ws2e_5\">-2 65<span class=\"__5 _384\"></span>0<span class=\"__5 _1d_4\"> </span><span class=\"ls3a_5 ws36_5\">-117<span class=\"__5 _396\"> </span></span></span>-149<span class=\"__5 _e5_1\"> </span></span>Uppskjut<span class=\"__5 _385\"></span>en sk<span class=\"__5 _385\"></span>att r<span class=\"__5 _385\"></span>edovisad<span class=\"__5 _385\"></span> i \u00f6vrigt to<span class=\"__5 _385\"></span>talresultat a<span class=\"__5 _385\"></span>vse<span class=\"__5 _384\"></span>ende:<span class=\"__5 _e5_1\"> </span>S\u00e4kringsreserv<span class=\"__5 _427\"> </span>-85<span class=\"__5 _c_5\"> </span><span class=\"ls39_5 ws35_5\">87<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span>F\u00f6rm\u00e5nsb<span class=\"__5 _384\"></span>est\u00e4mda pensionsplaner<span class=\"__5 _472\"> </span><span class=\"ls4_5 ws5_5\">10<span class=\"__5 _393\"> </span><span class=\"ls4c_4 ws48_5\">-9<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _2e_4\"> </span><span class=\"ls1b_5 ws1c_5\">-4<span class=\"__5 _e5_1\"> </span></span></span></span></span>Summa<span class=\"__5 _473\"> </span><span class=\"ls4d_4 ws49_4\">-7<span class=\"__5 _384\"></span>5<span class=\"__5 _431\"> </span><span class=\"ls3_5 ws3_5\">78<span class=\"__5 _392\"> </span><span class=\"ff1_5 ls0_5 ws0_5\">\u2013<span class=\"__5 _393\"> </span></span><span class=\"ls4e_4 ws4a_4\">-4<span class=\"__5 _e5_1\"> </span></span></span></span>Avst\u00e4<span class=\"__5 _385\"></span>mning mellan g\u00e4llande skattes<span class=\"__5 _384\"></span>ats och effe<span class=\"__5 _384\"></span>ktiv s<span class=\"__5 _384\"></span>kat<span class=\"__5 _384\"></span>tes<span class=\"__5 _384\"></span>at<span class=\"__5 _384\"></span>s<span class=\"__5 _384\"></span>:<span class=\"__5 _e5_1\"> </span>F\u00f6r<span class=\"__5 _384\"></span>v\u00e4ntad ska<span class=\"__5 _385\"></span>ttekostnad enligt svensk skattesa<span class=\"__5 _385\"></span>ts 20,6%<span class=\"__5 _8a_2\"> </span><span class=\"ls10_5 ws11_5\">-2 6<span class=\"__5 _384\"></span>8<span class=\"__5 _384\"></span>0<span class=\"__5 _462\"> </span><span class=\"ls1c_5 ws1d_5\">-1 28<span class=\"__5 _384\"></span>0<span class=\"__5 _7b_3\"> </span></span>-2 4<span class=\"__5 _384\"></span>4<span class=\"__5 _384\"></span>8<span class=\"__5 _7f_2\"> </span>-2 0<span class=\"__5 _384\"></span>0<span class=\"__5 _384\"></span>3<span class=\"__5 _e5_1\"> </span></span>Skillnad i utl\u00e4ndska skattesatser<span class=\"__5 _1c_5\"> </span><span class=\"ls35_5 ws31_5\">-658<span class=\"__5 _403\"> </span><span class=\"ls4b_4 ws46_5\">-7<span class=\"__5 _384\"></span>6<span class=\"__5 _459\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Ej avdr<span class=\"__5 _385\"></span>ags<span class=\"__5 _384\"></span>gillt/<span class=\"__5 _385\"></span>ej skattepliktigt<span class=\"__5 _425\"> </span><span class=\"ls1c_5 ws1d_5\">-19<span class=\"__5 _384\"></span>1<span class=\"__5 _396\"> </span><span class=\"ls10_5 ws11_5\">-22<span class=\"__5 _384\"></span>8<span class=\"__5 _8b_1\"> </span><span class=\"ls11_5 ws12_5\">21<span class=\"__5 _8c_2\"> </span><span class=\"ls4b_4 ws46_5\">-7<span class=\"__5 _e5_1\"> </span></span></span></span></span>\u00d6v<span class=\"__5 _384\"></span>rigt<span class=\"__5 _8d_2\"> </span><span class=\"ls1b_5 ws1c_5\">-46<span class=\"__5 _e_5\"> </span><span class=\"ls10_5 ws11_5\">-2<span class=\"__5 _384\"></span>2<span class=\"__5 _392\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Skatt tidigare \u00e5r<span class=\"__5 _438\"> </span><span class=\"ls4b_4 ws46_5\">-7<span class=\"__5 _384\"></span>9<span class=\"__5 _386\"></span>9<span class=\"__5 _396\"> </span><span class=\"ls1f_5 ws1f_5\">-<span class=\"__5 _384\"></span>9<span class=\"__5 _384\"></span>24<span class=\"__5 _392\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Skatt<span class=\"__5 _385\"></span>ef<span class=\"__5 _385\"></span>ri ut<span class=\"__5 _385\"></span>delni<span class=\"__5 _385\"></span>ng dott<span class=\"__5 _387\"></span>erbolag<span class=\"__5 _414\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _7a_2\"> </span>2 3<span class=\"__5 _384\"></span>10<span class=\"__5 _8e_2\"> </span><span class=\"ls38_5 ws34_5\">1<span class=\"__5 _384\"></span> 8<span class=\"__5 _384\"></span>61<span class=\"__5 _e5_1\"> </span></span></span>Effek<span class=\"__5 _384\"></span>t av f\u00f6r\u00e4n<span class=\"__5 _384\"></span>drade s<span class=\"__5 _384\"></span>kattes<span class=\"__5 _384\"></span>atser<span class=\"__5 _435\"> </span><span class=\"ls39_5 ws35_5\">87<span class=\"__5 _465\"> </span><span class=\"ls1c_5 ws1d_5\">-12<span class=\"__5 _384\"></span>0<span class=\"__5 _392\"> </span></span></span><span class=\"ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span>T<span class=\"__5 _387\"></span>otalt <span class=\"__5 _8f_1\"> </span><span class=\"ls0_5 ws0_5\">-4 2<span class=\"__5 _384\"></span>87<span class=\"__5 _471\"> </span><span class=\"ls2e_5 ws2e_5\">-2 65<span class=\"__5 _384\"></span>0<span class=\"__5 _1d_4\"> </span><span class=\"ls3a_5 ws36_5\">-117<span class=\"__5 _396\"> </span></span></span>-149<span class=\"__5 _e5_1\"> </span></span><div class=\"t_5 m0_5 h6_5 ff1_5 fs4_5 fc0_5 sc0_5 ls43_5 ws3e_5 gs78_1\">KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _462\"> </span><span class=\"ls44_5 ws3f_5\">MODERBOLAGET<span class=\"__5 _e5_1\"> </span></span></div><div class=\"t_5 m0_5 h6_5 ff1_5 fs4_5 fc0_5 sc0_5 ls2f_5 ws26_5 gs79_1\">2023<span class=\"__5 _463\"> </span><span class=\"ls0_5 ws0_5\">2<span class=\"__5 _384\"></span>0<span class=\"__5 _386\"></span>2<span class=\"__5 _386\"></span>2 <span class=\"__5 _7a_2\"> </span></span>2023<span class=\"__5 _387\"></span> <span class=\"__5 _452\"> </span><span class=\"ls43_5 ws3e_5\">2022<span class=\"__5 _e5_1\"> </span></span></div><div class=\"t_5 m0_5 h3_5 ff2_5 fs0_5 fc0_5 sc0_5 ls12_5 ws13_5 gs7a_1\">Redo<span class=\"__5 _385\"></span>visade u<span class=\"__5 _385\"></span>ppskjutna </div><div class=\"t_5 m0_5 h3_5 ff2_5 fs0_5 fc0_5 sc0_5 ls35_5 ws31_5 gs7b_1\">skatte<span class=\"__5 _384\"></span>fordringar a<span class=\"__5 _385\"></span>vse<span class=\"__5 _384\"></span>r:<span class=\"__5 _e5_1\"> </span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs7c_1\">V<span class=\"__5 _385\"></span>arulager<span class=\"__5 _474\"> </span><span class=\"ls37_5 ws33_5\">434<span class=\"__5 _402\"> </span><span class=\"ls4_5 ws5_5\">386<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 lsf_5 ws10_5 gs7d_1\">Undersko<span class=\"__5 _385\"></span>ttsavdrag<span class=\"__5 _385\"></span> i dott<span class=\"__5 _385\"></span>erbolag<span class=\"__5 _431\"> </span><span class=\"ls2_5 ws2_5\">27<span class=\"__5 _384\"></span>1<span class=\"__5 _401\"> </span><span class=\"ls39_5 ws35_5\">98<span class=\"__5 _392\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls3_5 ws3_5 gs7e_1\">Pension<span class=\"__5 _385\"></span>savs\u00e4ttn<span class=\"__5 _385\"></span>ingar<span class=\"__5 _5d_4\"> </span><span class=\"ls22_5 ws2c_5\">95<span class=\"__5 _401\"> </span><span class=\"ls12_5 ws13_5\">88<span class=\"__5 _431\"> </span><span class=\"ls1e_5 ws1e_5\">70<span class=\"__5 _2b_5\"> </span><span class=\"ls20_5 ws20_5\">71<span class=\"__5 _e5_1\"> </span></span></span></span></span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs7f_1\">Immateriella </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs80_1\">anl\u00e4ggningstillg\u00e5ngar<span class=\"__5 _420\"> </span><span class=\"ls15_5 ws16_5\">176<span class=\"__5 _1c_5\"> </span><span class=\"ls1e_5 ws1e_5\">173<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs81_1\">Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__5 _397\"> </span><span class=\"ls0_5 ws0_5\">1 48<span class=\"__5 _384\"></span>5<span class=\"__5 _7a_2\"> </span>1 4<span class=\"__5 _384\"></span>50<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls26_5 ws29_5 gs82_1\">Hy<span class=\"__5 _384\"></span>res<span class=\"__5 _384\"></span>relate<span class=\"__5 _384\"></span>rade<span class=\"__5 _384\"></span> rese<span class=\"__5 _384\"></span>r<span class=\"__5 _384\"></span>vatio<span class=\"__5 _384\"></span>ne<span class=\"__5 _384\"></span>r<span class=\"__5 _2e_4\"> </span><span class=\"ls23_5 ws2a_5\">1<span class=\"__5 _384\"></span> 493<span class=\"__5 _7a_2\"> </span><span class=\"ls4_5 ws5_5\">1 866<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls18_5 ws19_5 gs83_1\">S\u00e4kringsreserv<span class=\"__5 _475\"> </span><span class=\"ls3f_5 ws3b_5\">48<span class=\"__5 _1c_5\"> </span><span class=\"ls34_5 ws30_5\">12<span class=\"__5 _384\"></span>1<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs84_1\">\u00d6vriga tempor\u00e4ra skillna<span class=\"__5 _384\"></span>der<span class=\"__5 _476\"> </span><span class=\"ls0_5 ws0_5\">1 705<span class=\"__5 _477\"> </span>2 355<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></div><div class=\"t_5 m0_5 h3_5 ff2_5 fs0_5 fc0_5 sc0_5 ls18_5 ws19_5 gs85_1\">T<span class=\"__5 _387\"></span>otalt <span class=\"__5 _478\"> </span><span class=\"ls0_5 ws0_5\">5 707<span class=\"__5 _462\"> </span>6 5<span class=\"__5 _384\"></span>37<span class=\"__5 _401\"> </span><span class=\"ls13_5 ws14_5\">70<span class=\"__5 _393\"> </span><span class=\"ls4f_4 ws4b_4\">71<span class=\"__5 _e5_1\"> </span></span></span></span></div><div class=\"t_5 m0_5 h3_5 ff2_5 fs0_5 fc0_5 sc0_5 ls12_5 ws13_5 gs86_1\">Redo<span class=\"__5 _385\"></span>visade u<span class=\"__5 _385\"></span>ppskjutna </div><div class=\"t_5 m0_5 h3_5 ff2_5 fs0_5 fc0_5 sc0_5 ls12_5 ws13_5 gs87_1\">skatteskuld<span class=\"__5 _385\"></span>er avs<span class=\"__5 _385\"></span>er: </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs88_1\">V<span class=\"__5 _385\"></span>arulager<span class=\"__5 _479\"> </span><span class=\"lsf_5 ws10_5\">183<span class=\"__5 _d_4\"> </span><span class=\"ls17_5 ws18_5\">331<span class=\"__5 _e5_1\"> </span></span></span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls3_5 ws3_5 gs89_1\">Pension<span class=\"__5 _385\"></span>savs\u00e4ttn<span class=\"__5 _385\"></span>ingar<span class=\"__5 _3f_4\"> </span><span class=\"ls0_5 ws0_5\">0<span class=\"__5 _431\"> </span><span class=\"ls12_5 ws13_5\">38<span class=\"__5 _e5_1\"> </span></span></span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs8a_1\">Immateriella </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs8b_1\">anl\u00e4ggningstillg\u00e5ngar<span class=\"__5 _480\"> </span><span class=\"ls12_5 ws13_5\">888<span class=\"__5 _1d_4\"> </span><span class=\"ls32_5 ws28_5\">982<span class=\"__5 _e5_1\"> </span></span></span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs8c_1\">Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__5 _435\"> </span><span class=\"lsf_5 ws10_5\">850<span class=\"__5 _7a_2\"> </span><span class=\"ls0_5 ws0_5\">1 3<span class=\"__5 _384\"></span>55<span class=\"__5 _e5_1\"> </span></span></span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls26_5 ws29_5 gs8d_1\">Hy<span class=\"__5 _384\"></span>res<span class=\"__5 _384\"></span>relate<span class=\"__5 _384\"></span>rade<span class=\"__5 _384\"></span> rese<span class=\"__5 _384\"></span>r<span class=\"__5 _384\"></span>vatio<span class=\"__5 _384\"></span>ne<span class=\"__5 _384\"></span>r<span class=\"__5 _418\"> </span><span class=\"ls32_5 ws28_5\">16<span class=\"__5 _c_5\"> </span><span class=\"ls28_5 ws23_5\">26<span class=\"__5 _e5_1\"> </span></span></span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls18_5 ws19_5 gs8e_1\">S\u00e4kringsreserv<span class=\"__5 _481\"> </span><span class=\"ls1e_5 ws1e_5\">270<span class=\"__5 _d_4\"> </span><span class=\"ls32_5 ws28_5\">168<span class=\"__5 _e5_1\"> </span></span></span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs8f_1\">\u00d6vriga tempor\u00e4ra skillna<span class=\"__5 _384\"></span>der<span class=\"__5 _445\"> </span><span class=\"ls35_5 ws31_5\">209<span class=\"__5 _1e_5\"> </span><span class=\"ls0_5 ws0_5\">373<span class=\"__5 _e5_1\"> </span></span></span></div><div class=\"t_5 m0_5 h3_5 ff2_5 fs0_5 fc0_5 sc0_5 ls18_5 ws19_5 gs90_1\">T<span class=\"__5 _387\"></span>otalt <span class=\"__5 _482\"> </span><span class=\"ls2d_5 ws4c_4\">2 41<span class=\"__5 _384\"></span>6<span class=\"__5 _483\"> </span><span class=\"ls0_5 ws0_5\">3 27<span class=\"__5 _384\"></span>3<span class=\"__5 _e5_1\"> </span></span></span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 lsf_5 ws10_5 gs91_1\">Koncernen ha<span class=\"__5 _385\"></span>r per balansdagen<span class=\"__5 _385\"></span> inga undersk<span class=\"__5 _385\"></span>ottsav<span class=\"__5 _385\"></span>drag som in<span class=\"__5 _385\"></span>te mo<span class=\"__5 _385\"></span>t<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs92_1\">svara<span class=\"__5 _384\"></span>s av redov<span class=\"__5 _384\"></span>isad<span class=\"__5 _384\"></span>e upps<span class=\"__5 _384\"></span>kjutn<span class=\"__5 _384\"></span>a skatteford<span class=\"__5 _384\"></span>ringa<span class=\"__5 _384\"></span>r<span class=\"__5 _387\"></span>. En<span class=\"__5 _384\"></span>dast e<span class=\"__5 _384\"></span>n ov\u00e4se<span class=\"__5 _384\"></span>ntlig </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 lsf_5 ws10_5 gs93_1\">andel a<span class=\"__5 _385\"></span>v undersko<span class=\"__5 _385\"></span>ttsavdragen<span class=\"__5 _385\"></span> har en begr\u00e4<span class=\"__5 _385\"></span>nsad nyttja<span class=\"__5 _385\"></span>ndetid.<span class=\"__5 _e5_1\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "1<span class=\"__5 _384\"></span>2<span class=\"__5 _461\"></span>.<span class=\"__5 _384\"></span> S<span class=\"__5 _461\"></span>K<span class=\"__5 _461\"></span>AT<span class=\"__5 _461\"></span>T<span class=\"__5 _e5_1\"> </span>Vi<span class=\"__5 _384\"></span>d redovi<span class=\"__5 _384\"></span>snin<span class=\"__5 _384\"></span>g av skatte<span class=\"__5 _384\"></span>r till\u00e4mp<span class=\"__5 _384\"></span>as IA<span class=\"__5 _384\"></span>S 12 Inko<span class=\"__5 _384\"></span>mstsk<span class=\"__5 _384\"></span>atter<span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>Inkom<span class=\"__5 _384\"></span>stsk<span class=\"__5 _384\"></span>atter i resu<span class=\"__5 _384\"></span>ltatr\u00e4kni<span class=\"__5 _384\"></span>ngen u<span class=\"__5 _384\"></span>tg\u00f6rs av ak<span class=\"__5 _384\"></span>tuel<span class=\"__5 _384\"></span>l och up<span class=\"__5 _384\"></span>psk<span class=\"__5 _384\"></span>juten skat<span class=\"__5 _384\"></span>t f\u00f6r sven<span class=\"__5 _384\"></span>ska o<span class=\"__5 _384\"></span>ch utl\u00e4n<span class=\"__5 _384\"></span>dsk<span class=\"__5 _384\"></span>a dotterb<span class=\"__5 _384\"></span>olag<span class=\"__5 _384\"></span>. Ak<span class=\"__5 _384\"></span>tuel<span class=\"__5 _384\"></span>l skatt \u00e4<span class=\"__5 _384\"></span>r skatt s<span class=\"__5 _384\"></span>om ska betalas eller erh\u00e5llas avseende aktuellt \u00e5r samt justering a<span class=\"__5 _385\"></span>v aktuell skat<span class=\"__5 _384\"></span>t h\u00e4nf\u00f6rl<span class=\"__5 _384\"></span>ig till tid<span class=\"__5 _384\"></span>igare pe<span class=\"__5 _384\"></span>riod<span class=\"__5 _384\"></span>er<span class=\"__5 _385\"></span>. In<span class=\"__5 _384\"></span>komsts<span class=\"__5 _384\"></span>kattes<span class=\"__5 _384\"></span>atsen f\u00f6r re<span class=\"__5 _384\"></span>spe<span class=\"__5 _384\"></span>ktive land till\u00e4mpas. Upps<span class=\"__5 _384\"></span>kjuten ska<span class=\"__5 _385\"></span>tt be<span class=\"__5 _384\"></span>r\u00e4knas enligt balansr\u00e4kningsmetoden med utg\u00e5ngs<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>punkt i tempor\u00e4ra skillnader mellan redovisad<span class=\"__5 _384\"></span>e och skattem\u00e4ssiga  <span class=\"__5 _389\"></span>v\u00e4rden p<span class=\"__5 _384\"></span>\u00e5 tillg\u00e5<span class=\"__5 _384\"></span>ngar o<span class=\"__5 _384\"></span>ch skul<span class=\"__5 _384\"></span>der. Upps<span class=\"__5 _384\"></span>kjuten s<span class=\"__5 _384\"></span>katt b<span class=\"__5 _384\"></span>er\u00e4k<span class=\"__5 _384\"></span>nas me<span class=\"__5 _384\"></span>d hj\u00e4lp av de sk<span class=\"__5 _384\"></span>attesats<span class=\"__5 _384\"></span>er so<span class=\"__5 _384\"></span>m f\u00f6r<span class=\"__5 _384\"></span>v\u00e4ntas g\u00e4l<span class=\"__5 _384\"></span>la f\u00f6r de<span class=\"__5 _384\"></span>n per<span class=\"__5 _384\"></span>iod d\u00e5 ford<span class=\"__5 _384\"></span>ringa<span class=\"__5 _384\"></span>rna avr\u00e4k<span class=\"__5 _384\"></span>nas e<span class=\"__5 _384\"></span>ller s<span class=\"__5 _384\"></span>kulde<span class=\"__5 _384\"></span>rna reg<span class=\"__5 _384\"></span>lera<span class=\"__5 _384\"></span>s, ba<span class=\"__5 _384\"></span>serat p\u00e5 d<span class=\"__5 _384\"></span>e skat<span class=\"__5 _384\"></span>tesatse<span class=\"__5 _384\"></span>r (och d<span class=\"__5 _384\"></span>en skattelagstiftning) som f\u00f6religger p\u00e5 balansdagen. U<span class=\"__5 _384\"></span>ppskjuten skatte-<span class=\"__5 _e5_1\"> </span>skul<span class=\"__5 _384\"></span>d redov<span class=\"__5 _384\"></span>isas f\u00f6<span class=\"__5 _384\"></span>r alla temp<span class=\"__5 _384\"></span>or\u00e4ra d<span class=\"__5 _384\"></span>iffe<span class=\"__5 _384\"></span>rense<span class=\"__5 _384\"></span>r utom d\u00e5 den av<span class=\"__5 _384\"></span>ser g<span class=\"__5 _384\"></span>ood<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>will e<span class=\"__5 _384\"></span>lle<span class=\"__5 _384\"></span>r avser e<span class=\"__5 _384\"></span>n tillg<span class=\"__5 _384\"></span>\u00e5ng ell<span class=\"__5 _384\"></span>er sku<span class=\"__5 _384\"></span>ld i en tran<span class=\"__5 _384\"></span>sak<span class=\"__5 _384\"></span>tion so<span class=\"__5 _384\"></span>m inte \u00e4r ett f\u00f6retags<span class=\"__5 _384\"></span>f\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>v och s<span class=\"__5 _384\"></span>om<span class=\"__5 _384\"></span>, vid tid<span class=\"__5 _384\"></span>punk<span class=\"__5 _384\"></span>ten f\u00f6r f\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>vet<span class=\"__5 _384\"></span>, varken p\u00e5ve<span class=\"__5 _384\"></span>rkar redovisad<span class=\"__5 _385\"></span> eller skatt<span class=\"__5 _385\"></span>epliktig vin<span class=\"__5 _385\"></span>st eller f<span class=\"__5 _385\"></span>\u00f6rlust under peri<span class=\"__5 _385\"></span>oden<span class=\"__5 _384\"></span>. Vidar<span class=\"__5 _385\"></span>e beaktas tempor\u00e4ra skillnader so<span class=\"__5 _384\"></span>m h\u00e4nf<span class=\"__5 _385\"></span>\u00f6r sig till invest<span class=\"__5 _385\"></span>eringar i dotter<span class=\"__5 _385\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>bol<span class=\"__5 _384\"></span>ag oc<span class=\"__5 _384\"></span>h intress<span class=\"__5 _384\"></span>ef\u00f6retag end<span class=\"__5 _384\"></span>ast i de<span class=\"__5 _384\"></span>n m\u00e5n det \u00e4r s<span class=\"__5 _384\"></span>anno<span class=\"__5 _384\"></span>likt at<span class=\"__5 _384\"></span>t den tempor\u00e4<span class=\"__5 _385\"></span>ra differ<span class=\"__5 _385\"></span>ensen kommer<span class=\"__5 _385\"></span> att \u00e5t<span class=\"__5 _385\"></span>erf\u00f6ras u<span class=\"__5 _385\"></span>nder \u00f6versk\u00e5dli<span class=\"__5 _385\"></span>g fram<span class=\"__5 _385\"></span>tid. Up<span class=\"__5 _384\"></span>psk<span class=\"__5 _384\"></span>jutna sk<span class=\"__5 _384\"></span>attefordrin<span class=\"__5 _384\"></span>gar f\u00f6r temp<span class=\"__5 _384\"></span>or\u00e4ra s<span class=\"__5 _384\"></span>kil<span class=\"__5 _384\"></span>lnad<span class=\"__5 _384\"></span>er oc<span class=\"__5 _384\"></span>h unde<span class=\"__5 _384\"></span>rskotts<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>avdrag re<span class=\"__5 _384\"></span>dovis<span class=\"__5 _384\"></span>as en<span class=\"__5 _384\"></span>dast i de<span class=\"__5 _384\"></span>n m\u00e5n det \u00e4<span class=\"__5 _384\"></span>r sann<span class=\"__5 _384\"></span>olik<span class=\"__5 _384\"></span>t att des<span class=\"__5 _384\"></span>sa kom<span class=\"__5 _384\"></span>mer att kunn<span class=\"__5 _384\"></span>a utnyt<span class=\"__5 _384\"></span>tjas. De up<span class=\"__5 _384\"></span>psk<span class=\"__5 _384\"></span>jutna s<span class=\"__5 _384\"></span>kattefordrin<span class=\"__5 _384\"></span>garn<span class=\"__5 _384\"></span>as redov<span class=\"__5 _384\"></span>isad<span class=\"__5 _384\"></span>e v\u00e4rde<span class=\"__5 _384\"></span>n pr\u00f6vas vi<span class=\"__5 _384\"></span>d varje bala<span class=\"__5 _384\"></span>nsda<span class=\"__5 _384\"></span>g och m<span class=\"__5 _384\"></span>insk<span class=\"__5 _384\"></span>as i den uts<span class=\"__5 _384\"></span>tr\u00e4ck<span class=\"__5 _384\"></span>ning d<span class=\"__5 _384\"></span>et inte l\u00e4ngre b<span class=\"__5 _384\"></span>ed\u00f6<span class=\"__5 _384\"></span>ms  <span class=\"__5 _389\"></span>sanno<span class=\"__5 _384\"></span>lik<span class=\"__5 _384\"></span>t att de kan u<span class=\"__5 _384\"></span>tnyttja<span class=\"__5 _384\"></span>s.<span class=\"__5 _e5_1\"> </span>Glo<span class=\"__5 _384\"></span>bala f\u00f6<span class=\"__5 _384\"></span>retag som H&amp;<span class=\"__5 _384\"></span>M-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rne<span class=\"__5 _384\"></span>n \u00e4r eme<span class=\"__5 _384\"></span>llan\u00e5t invo<span class=\"__5 _384\"></span>lvera<span class=\"__5 _384\"></span>de i sk<span class=\"__5 _384\"></span>atte<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>proc<span class=\"__5 _384\"></span>es<span class=\"__5 _384\"></span>ser av var<span class=\"__5 _384\"></span>ieran<span class=\"__5 _384\"></span>de omfat<span class=\"__5 _384\"></span>tning o<span class=\"__5 _384\"></span>ch i oli<span class=\"__5 _384\"></span>ka stad<span class=\"__5 _384\"></span>ier<span class=\"__5 _385\"></span>. H&amp;M<span class=\"__5 _384\"></span>-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rnen ut<span class=\"__5 _384\"></span>v\u00e4rdera<span class=\"__5 _384\"></span>r l\u00f6pa<span class=\"__5 _384\"></span>nde p\u00e5<span class=\"__5 _384\"></span>g\u00e5en<span class=\"__5 _384\"></span>de sk<span class=\"__5 _384\"></span>atteproc<span class=\"__5 _384\"></span>es<span class=\"__5 _384\"></span>ser<span class=\"__5 _385\"></span>. N<span class=\"__5 _384\"></span>\u00e4r det \u00e4r s<span class=\"__5 _384\"></span>anno<span class=\"__5 _384\"></span>likt att y<span class=\"__5 _384\"></span>tterl<span class=\"__5 _384\"></span>igare sk<span class=\"__5 _384\"></span>att ska e<span class=\"__5 _384\"></span>rl\u00e4g<span class=\"__5 _384\"></span>gas oc<span class=\"__5 _384\"></span>h det \u00e4r m<span class=\"__5 _384\"></span>\u00f6jligt at<span class=\"__5 _384\"></span>t g\u00f6ra e<span class=\"__5 _384\"></span>n rimli<span class=\"__5 _384\"></span>g be<span class=\"__5 _384\"></span>d\u00f6mn<span class=\"__5 _384\"></span>ing av ut<span class=\"__5 _384\"></span>fallet s<span class=\"__5 _384\"></span>ker er<span class=\"__5 _384\"></span>forder<span class=\"__5 _384\"></span>lig rese<span class=\"__5 _384\"></span>r<span class=\"__5 _384\"></span>verin<span class=\"__5 _384\"></span>g<span class=\"__5 _e5_1\"> </span>. Per b<span class=\"__5 _384\"></span>alans<span class=\"__5 _384\"></span>dage<span class=\"__5 _384\"></span>n p\u00e5g\u00e5r skatteprocesser i n\u00e5gra l\u00e4nder g\u00e4llande internpriss\u00e4ttning. H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cer<span class=\"__5 _384\"></span>nen har g<span class=\"__5 _384\"></span>jor<span class=\"__5 _384\"></span>t en b<span class=\"__5 _384\"></span>ed\u00f6<span class=\"__5 _384\"></span>mning av s<span class=\"__5 _384\"></span>anno<span class=\"__5 _384\"></span>likt ut<span class=\"__5 _384\"></span>fall o<span class=\"__5 _384\"></span>ch res<span class=\"__5 _384\"></span>er-<span class=\"__5 _e5_1\"> </span>verat de<span class=\"__5 _384\"></span>nna sk<span class=\"__5 _384\"></span>attekostna<span class=\"__5 _384\"></span>d. Per b<span class=\"__5 _384\"></span>alans<span class=\"__5 _384\"></span>dage<span class=\"__5 _384\"></span>n upp<span class=\"__5 _384\"></span>g\u00e5r de<span class=\"__5 _384\"></span>nna res<span class=\"__5 _384\"></span>er<span class=\"__5 _384\"></span>v to<span class=\"__5 _385\"></span>talt till MSEK 322 (183)<span class=\"__5 _384\"></span>. I denna bed\u00f6mning har h\u00e4nsyn bland annat tagits till<span class=\"__5 _385\"></span> om dubb<span class=\"__5 _384\"></span>elbeskattningsav<span class=\"__5 _384\"></span>tal f<span class=\"__5 _385\"></span>\u00f6religger oc<span class=\"__5 _384\"></span>h om skillnad i skatte-<span class=\"__5 _e5_1\"> </span>sats mellan l\u00e4nder f\u00f6religger<span class=\"__5 _387\"></span>. Det faktiska utfallet kan skilja sig fr\u00e5n den f\u00f6rv\u00e4ntade utg\u00e5ngen och p\u00e5verka fram<span class=\"__5 _385\"></span>tida finansiella rappor<span class=\"__5 _384\"></span>ter<span class=\"__5 _e5_1\"> </span><span class=\"__5 _387\"></span>.<span class=\"__5 _e5_1\"> </span>KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _462\"> </span><span class=\"ls44_5 ws3f_5\">MODERBOLAGET<span class=\"__5 _e5_1\"> </span></span>2023<span class=\"__5 _463\"> </span><span class=\"ls0_5 ws0_5\">2<span class=\"__5 _384\"></span>0<span class=\"__5 _386\"></span>2<span class=\"__5 _386\"></span>2 <span class=\"__5 _7a_2\"> </span></span>2023<span class=\"__5 _387\"></span> <span class=\"__5 _452\"> </span><span class=\"ls43_5 ws3e_5\">2022<span class=\"__5 _e5_1\"> </span></span>Skattekostn<span class=\"__5 _384\"></span>ad (-) / skatteint\u00e4kt (+)<span class=\"__5 _384\"></span>:<span class=\"__5 _e5_1\"> </span>Aktuell<span class=\"__5 _385\"></span> skatt<span class=\"__5 _e5_1\"> </span>Periodens<span class=\"__5 _385\"></span> skattek<span class=\"__5 _385\"></span>ostnad<span class=\"__5 _1a_4\"> </span><span class=\"ls0_5 ws0_5\">-3 7<span class=\"__5 _384\"></span>06<span class=\"__5 _7b_3\"> </span><span class=\"ls10_5 ws11_5\">-2 4<span class=\"__5 _384\"></span>3<span class=\"__5 _384\"></span>4<span class=\"__5 _397\"> </span><span class=\"ls1c_5 ws1d_5\">-11<span class=\"__5 _384\"></span>2<span class=\"__5 _7c_3\"> </span>-13<span class=\"__5 _384\"></span>9<span class=\"__5 _e5_1\"> </span></span></span></span>Ju<span class=\"__5 _384\"></span>ste<span class=\"__5 _384\"></span>ra<span class=\"__5 _384\"></span>d s<span class=\"__5 _384\"></span>kat<span class=\"__5 _384\"></span>teko<span class=\"__5 _384\"></span>st<span class=\"__5 _384\"></span>nad<span class=\"__5 _384\"></span>  <span class=\"__5 _389\"></span>avseende tidigare \u00e5r<span class=\"__5 _7d_2\"> </span><span class=\"ls4b_4 ws46_5\">-7<span class=\"__5 _386\"></span>9<span class=\"__5 _386\"></span>9<span class=\"__5 _396\"> </span><span class=\"ls1f_5 ws1f_5\">-<span class=\"__5 _384\"></span>9<span class=\"__5 _384\"></span>24<span class=\"__5 _392\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _6b_4\"> </span>0<span class=\"__5 _e5_1\"> </span></span></span></span>Summa<span class=\"__5 _7e_2\"> </span><span class=\"ls0_5 ws0_5\">-4 5<span class=\"__5 _384\"></span>05<span class=\"__5 _7f_2\"> </span>-3 35<span class=\"__5 _384\"></span>8<span class=\"__5 _397\"> </span><span class=\"ls1c_5 ws1d_5\">-112<span class=\"__5 _7c_3\"> </span>-13<span class=\"__5 _384\"></span>9<span class=\"__5 _e5_1\"> </span></span></span>Up<span class=\"__5 _384\"></span>psk<span class=\"__5 _384\"></span>juten sk<span class=\"__5 _384\"></span>atteint\u00e4kt (<span class=\"__5 _384\"></span>+) / skatt<span class=\"__5 _385\"></span>ekostn<span class=\"__5 _385\"></span>ad (-) a<span class=\"__5 _385\"></span>vseende:<span class=\"__5 _e5_1\"> </span>V<span class=\"__5 _385\"></span>arulager<span class=\"__5 _464\"> </span><span class=\"lsf_5 ws10_5\">186<span class=\"__5 _465\"> </span><span class=\"ls1c_5 ws1d_5\">-15<span class=\"__5 _384\"></span>6<span class=\"__5 _392\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Undersko<span class=\"__5 _385\"></span>ttsavdrag<span class=\"__5 _385\"></span> i dott<span class=\"__5 _385\"></span>erbolag<span class=\"__5 _5b_4\"> </span><span class=\"ls22_5 ws2c_5\">197<span class=\"__5 _2b_5\"> </span>19<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span>Pension<span class=\"__5 _385\"></span>savs\u00e4ttn<span class=\"__5 _385\"></span>ingar<span class=\"__5 _439\"> </span><span class=\"ls0_5 ws0_5\">5<span class=\"__5 _467\"> </span><span class=\"ls1d_5 ws4_5\">-30<span class=\"__5 _2b_5\"> </span><span class=\"ls1b_5 ws1c_5\">-5<span class=\"__5 _1c_5\"> </span><span class=\"ls1c_5 ws1d_5\">-1<span class=\"__5 _384\"></span>0<span class=\"__5 _e5_1\"> </span></span></span></span></span>Immateriella anl\u00e4ggningstillg\u00e5ngar<span class=\"__5 _7d_2\"> </span><span class=\"ls22_5 ws2c_5\">219<span class=\"__5 _e_5\"> </span><span class=\"ls1e_5 ws1e_5\">173<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__5 _1b_4\"> </span><span class=\"lsf_5 ws10_5\">4<span class=\"__5 _384\"></span>05<span class=\"__5 _402\"> </span><span class=\"ls12_5 ws13_5\">804<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Hy<span class=\"__5 _384\"></span>res<span class=\"__5 _384\"></span>relate<span class=\"__5 _384\"></span>rade<span class=\"__5 _384\"></span> rese<span class=\"__5 _384\"></span>r<span class=\"__5 _384\"></span>vatio<span class=\"__5 _384\"></span>ne<span class=\"__5 _384\"></span>r<span class=\"__5 _397\"> </span><span class=\"ls32_5 ws28_5\">-323<span class=\"__5 _396\"> </span>-<span class=\"__5 _385\"></span>282<span class=\"__5 _392\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span>\u00d6vriga tempor\u00e4ra skillna<span class=\"__5 _384\"></span>der<span class=\"__5 _419\"> </span><span class=\"ls35_5 ws31_5\">-558<span class=\"__5 _7c_3\"> </span><span class=\"ls12_5 ws13_5\">300<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Effek<span class=\"__5 _384\"></span>t av f\u00f6r\u00e4n<span class=\"__5 _384\"></span>drade  sk<span class=\"__5 _384\"></span>attes<span class=\"__5 _384\"></span>ats<span class=\"__5 _384\"></span>er<span class=\"__5 _468\"> </span><span class=\"ls39_5 ws35_5\">87<span class=\"__5 _465\"> </span><span class=\"ls1c_5 ws1d_5\">-12<span class=\"__5 _384\"></span>0<span class=\"__5 _392\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Summa<span class=\"__5 _469\"> </span><span class=\"lsf_5 ws10_5\">218<span class=\"__5 _1d_4\"> </span><span class=\"ls1e_5 ws1e_5\">708<span class=\"__5 _2b_5\"> </span><span class=\"ls1b_5 ws1c_5\">-5<span class=\"__5 _1c_5\"> </span><span class=\"ls1c_5 ws1d_5\">-1<span class=\"__5 _384\"></span>0<span class=\"__5 _e5_1\"> </span></span></span></span></span>T<span class=\"__5 _387\"></span>otalt<span class=\"__5 _470\"> </span><span class=\"ls0_5 ws0_5\">-4 2<span class=\"__5 _384\"></span>87<span class=\"__5 _471\"> </span><span class=\"ls2e_5 ws2e_5\">-2 65<span class=\"__5 _384\"></span>0<span class=\"__5 _1d_4\"> </span><span class=\"ls3a_5 ws36_5\">-117<span class=\"__5 _396\"> </span></span></span>-149<span class=\"__5 _e5_1\"> </span></span>Uppskjut<span class=\"__5 _385\"></span>en sk<span class=\"__5 _385\"></span>att r<span class=\"__5 _385\"></span>edovisad<span class=\"__5 _385\"></span> i \u00f6vrigt to<span class=\"__5 _385\"></span>talresultat a<span class=\"__5 _385\"></span>vse<span class=\"__5 _384\"></span>ende:<span class=\"__5 _e5_1\"> </span>S\u00e4kringsreserv<span class=\"__5 _427\"> </span>-85<span class=\"__5 _c_5\"> </span><span class=\"ls39_5 ws35_5\">87<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span>F\u00f6rm\u00e5nsb<span class=\"__5 _384\"></span>est\u00e4mda pensionsplaner<span class=\"__5 _472\"> </span><span class=\"ls4_5 ws5_5\">10<span class=\"__5 _393\"> </span><span class=\"ls4c_4 ws48_5\">-9<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _2e_4\"> </span><span class=\"ls1b_5 ws1c_5\">-4<span class=\"__5 _e5_1\"> </span></span></span></span></span>Summa<span class=\"__5 _473\"> </span><span class=\"ls4d_4 ws49_4\">-7<span class=\"__5 _384\"></span>5<span class=\"__5 _431\"> </span><span class=\"ls3_5 ws3_5\">78<span class=\"__5 _392\"> </span><span class=\"ff1_5 ls0_5 ws0_5\">\u2013<span class=\"__5 _393\"> </span></span><span class=\"ls4e_4 ws4a_4\">-4<span class=\"__5 _e5_1\"> </span></span></span></span>Avst\u00e4<span class=\"__5 _385\"></span>mning mellan g\u00e4llande skattes<span class=\"__5 _384\"></span>ats och effe<span class=\"__5 _384\"></span>ktiv s<span class=\"__5 _384\"></span>kat<span class=\"__5 _384\"></span>tes<span class=\"__5 _384\"></span>at<span class=\"__5 _384\"></span>s<span class=\"__5 _384\"></span>:<span class=\"__5 _e5_1\"> </span>F\u00f6r<span class=\"__5 _384\"></span>v\u00e4ntad ska<span class=\"__5 _385\"></span>ttekostnad enligt svensk skattesa<span class=\"__5 _385\"></span>ts 20,6%<span class=\"__5 _8a_2\"> </span><span class=\"ls10_5 ws11_5\">-2 6<span class=\"__5 _384\"></span>8<span class=\"__5 _384\"></span>0<span class=\"__5 _462\"> </span><span class=\"ls1c_5 ws1d_5\">-1 28<span class=\"__5 _384\"></span>0<span class=\"__5 _7b_3\"> </span></span>-2 4<span class=\"__5 _384\"></span>4<span class=\"__5 _384\"></span>8<span class=\"__5 _7f_2\"> </span>-2 0<span class=\"__5 _384\"></span>0<span class=\"__5 _384\"></span>3<span class=\"__5 _e5_1\"> </span></span>Skillnad i utl\u00e4ndska skattesatser<span class=\"__5 _1c_5\"> </span><span class=\"ls35_5 ws31_5\">-658<span class=\"__5 _403\"> </span><span class=\"ls4b_4 ws46_5\">-7<span class=\"__5 _384\"></span>6<span class=\"__5 _459\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Ej avdr<span class=\"__5 _385\"></span>ags<span class=\"__5 _384\"></span>gillt/<span class=\"__5 _385\"></span>ej skattepliktigt<span class=\"__5 _425\"> </span><span class=\"ls1c_5 ws1d_5\">-19<span class=\"__5 _384\"></span>1<span class=\"__5 _396\"> </span><span class=\"ls10_5 ws11_5\">-22<span class=\"__5 _384\"></span>8<span class=\"__5 _8b_1\"> </span><span class=\"ls11_5 ws12_5\">21<span class=\"__5 _8c_2\"> </span><span class=\"ls4b_4 ws46_5\">-7<span class=\"__5 _e5_1\"> </span></span></span></span></span>\u00d6v<span class=\"__5 _384\"></span>rigt<span class=\"__5 _8d_2\"> </span><span class=\"ls1b_5 ws1c_5\">-46<span class=\"__5 _e_5\"> </span><span class=\"ls10_5 ws11_5\">-2<span class=\"__5 _384\"></span>2<span class=\"__5 _392\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Skatt tidigare \u00e5r<span class=\"__5 _438\"> </span><span class=\"ls4b_4 ws46_5\">-7<span class=\"__5 _384\"></span>9<span class=\"__5 _386\"></span>9<span class=\"__5 _396\"> </span><span class=\"ls1f_5 ws1f_5\">-<span class=\"__5 _384\"></span>9<span class=\"__5 _384\"></span>24<span class=\"__5 _392\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Skatt<span class=\"__5 _385\"></span>ef<span class=\"__5 _385\"></span>ri ut<span class=\"__5 _385\"></span>delni<span class=\"__5 _385\"></span>ng dott<span class=\"__5 _387\"></span>erbolag<span class=\"__5 _414\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _7a_2\"> </span>2 3<span class=\"__5 _384\"></span>10<span class=\"__5 _8e_2\"> </span><span class=\"ls38_5 ws34_5\">1<span class=\"__5 _384\"></span> 8<span class=\"__5 _384\"></span>61<span class=\"__5 _e5_1\"> </span></span></span>Effek<span class=\"__5 _384\"></span>t av f\u00f6r\u00e4n<span class=\"__5 _384\"></span>drade s<span class=\"__5 _384\"></span>kattes<span class=\"__5 _384\"></span>atser<span class=\"__5 _435\"> </span><span class=\"ls39_5 ws35_5\">87<span class=\"__5 _465\"> </span><span class=\"ls1c_5 ws1d_5\">-12<span class=\"__5 _384\"></span>0<span class=\"__5 _392\"> </span></span></span><span class=\"ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span>T<span class=\"__5 _387\"></span>otalt <span class=\"__5 _8f_1\"> </span><span class=\"ls0_5 ws0_5\">-4 2<span class=\"__5 _384\"></span>87<span class=\"__5 _471\"> </span><span class=\"ls2e_5 ws2e_5\">-2 65<span class=\"__5 _384\"></span>0<span class=\"__5 _1d_4\"> </span><span class=\"ls3a_5 ws36_5\">-117<span class=\"__5 _396\"> </span></span></span>-149<span class=\"__5 _e5_1\"> </span></span>KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _462\"> </span><span class=\"ls44_5 ws3f_5\">MODERBOLAGET<span class=\"__5 _e5_1\"> </span></span>2023<span class=\"__5 _463\"> </span><span class=\"ls0_5 ws0_5\">2<span class=\"__5 _384\"></span>0<span class=\"__5 _386\"></span>2<span class=\"__5 _386\"></span>2 <span class=\"__5 _7a_2\"> </span></span>2023<span class=\"__5 _387\"></span> <span class=\"__5 _452\"> </span><span class=\"ls43_5 ws3e_5\">2022<span class=\"__5 _e5_1\"> </span></span>Redo<span class=\"__5 _385\"></span>visade u<span class=\"__5 _385\"></span>ppskjutna skatte<span class=\"__5 _384\"></span>fordringar a<span class=\"__5 _385\"></span>vse<span class=\"__5 _384\"></span>r:<span class=\"__5 _e5_1\"> </span>V<span class=\"__5 _385\"></span>arulager<span class=\"__5 _474\"> </span><span class=\"ls37_5 ws33_5\">434<span class=\"__5 _402\"> </span><span class=\"ls4_5 ws5_5\">386<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Undersko<span class=\"__5 _385\"></span>ttsavdrag<span class=\"__5 _385\"></span> i dott<span class=\"__5 _385\"></span>erbolag<span class=\"__5 _431\"> </span><span class=\"ls2_5 ws2_5\">27<span class=\"__5 _384\"></span>1<span class=\"__5 _401\"> </span><span class=\"ls39_5 ws35_5\">98<span class=\"__5 _392\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Pension<span class=\"__5 _385\"></span>savs\u00e4ttn<span class=\"__5 _385\"></span>ingar<span class=\"__5 _5d_4\"> </span><span class=\"ls22_5 ws2c_5\">95<span class=\"__5 _401\"> </span><span class=\"ls12_5 ws13_5\">88<span class=\"__5 _431\"> </span><span class=\"ls1e_5 ws1e_5\">70<span class=\"__5 _2b_5\"> </span><span class=\"ls20_5 ws20_5\">71<span class=\"__5 _e5_1\"> </span></span></span></span></span>Immateriella anl\u00e4ggningstillg\u00e5ngar<span class=\"__5 _420\"> </span><span class=\"ls15_5 ws16_5\">176<span class=\"__5 _1c_5\"> </span><span class=\"ls1e_5 ws1e_5\">173<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__5 _397\"> </span><span class=\"ls0_5 ws0_5\">1 48<span class=\"__5 _384\"></span>5<span class=\"__5 _7a_2\"> </span>1 4<span class=\"__5 _384\"></span>50<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span>Hy<span class=\"__5 _384\"></span>res<span class=\"__5 _384\"></span>relate<span class=\"__5 _384\"></span>rade<span class=\"__5 _384\"></span> rese<span class=\"__5 _384\"></span>r<span class=\"__5 _384\"></span>vatio<span class=\"__5 _384\"></span>ne<span class=\"__5 _384\"></span>r<span class=\"__5 _2e_4\"> </span><span class=\"ls23_5 ws2a_5\">1<span class=\"__5 _384\"></span> 493<span class=\"__5 _7a_2\"> </span><span class=\"ls4_5 ws5_5\">1 866<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>S\u00e4kringsreserv<span class=\"__5 _475\"> </span><span class=\"ls3f_5 ws3b_5\">48<span class=\"__5 _1c_5\"> </span><span class=\"ls34_5 ws30_5\">12<span class=\"__5 _384\"></span>1<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span></span></span>\u00d6vriga tempor\u00e4ra skillna<span class=\"__5 _384\"></span>der<span class=\"__5 _476\"> </span><span class=\"ls0_5 ws0_5\">1 705<span class=\"__5 _477\"> </span>2 355<span class=\"__5 _392\"> </span>\u2013<span class=\"__5 _466\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span>T<span class=\"__5 _387\"></span>otalt <span class=\"__5 _478\"> </span><span class=\"ls0_5 ws0_5\">5 707<span class=\"__5 _462\"> </span>6 5<span class=\"__5 _384\"></span>37<span class=\"__5 _401\"> </span><span class=\"ls13_5 ws14_5\">70<span class=\"__5 _393\"> </span><span class=\"ls4f_4 ws4b_4\">71<span class=\"__5 _e5_1\"> </span></span></span></span>Redo<span class=\"__5 _385\"></span>visade u<span class=\"__5 _385\"></span>ppskjutna skatteskuld<span class=\"__5 _385\"></span>er avs<span class=\"__5 _385\"></span>er: V<span class=\"__5 _385\"></span>arulager<span class=\"__5 _479\"> </span><span class=\"lsf_5 ws10_5\">183<span class=\"__5 _d_4\"> </span><span class=\"ls17_5 ws18_5\">331<span class=\"__5 _e5_1\"> </span></span></span>Pension<span class=\"__5 _385\"></span>savs\u00e4ttn<span class=\"__5 _385\"></span>ingar<span class=\"__5 _3f_4\"> </span><span class=\"ls0_5 ws0_5\">0<span class=\"__5 _431\"> </span><span class=\"ls12_5 ws13_5\">38<span class=\"__5 _e5_1\"> </span></span></span>Immateriella anl\u00e4ggningstillg\u00e5ngar<span class=\"__5 _480\"> </span><span class=\"ls12_5 ws13_5\">888<span class=\"__5 _1d_4\"> </span><span class=\"ls32_5 ws28_5\">982<span class=\"__5 _e5_1\"> </span></span></span>Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__5 _435\"> </span><span class=\"lsf_5 ws10_5\">850<span class=\"__5 _7a_2\"> </span><span class=\"ls0_5 ws0_5\">1 3<span class=\"__5 _384\"></span>55<span class=\"__5 _e5_1\"> </span></span></span>Hy<span class=\"__5 _384\"></span>res<span class=\"__5 _384\"></span>relate<span class=\"__5 _384\"></span>rade<span class=\"__5 _384\"></span> rese<span class=\"__5 _384\"></span>r<span class=\"__5 _384\"></span>vatio<span class=\"__5 _384\"></span>ne<span class=\"__5 _384\"></span>r<span class=\"__5 _418\"> </span><span class=\"ls32_5 ws28_5\">16<span class=\"__5 _c_5\"> </span><span class=\"ls28_5 ws23_5\">26<span class=\"__5 _e5_1\"> </span></span></span>S\u00e4kringsreserv<span class=\"__5 _481\"> </span><span class=\"ls1e_5 ws1e_5\">270<span class=\"__5 _d_4\"> </span><span class=\"ls32_5 ws28_5\">168<span class=\"__5 _e5_1\"> </span></span></span>\u00d6vriga tempor\u00e4ra skillna<span class=\"__5 _384\"></span>der<span class=\"__5 _445\"> </span><span class=\"ls35_5 ws31_5\">209<span class=\"__5 _1e_5\"> </span><span class=\"ls0_5 ws0_5\">373<span class=\"__5 _e5_1\"> </span></span></span>T<span class=\"__5 _387\"></span>otalt <span class=\"__5 _482\"> </span><span class=\"ls2d_5 ws4c_4\">2 41<span class=\"__5 _384\"></span>6<span class=\"__5 _483\"> </span><span class=\"ls0_5 ws0_5\">3 27<span class=\"__5 _384\"></span>3<span class=\"__5 _e5_1\"> </span></span></span>Koncernen ha<span class=\"__5 _385\"></span>r per balansdagen<span class=\"__5 _385\"></span> inga undersk<span class=\"__5 _385\"></span>ottsav<span class=\"__5 _385\"></span>drag som in<span class=\"__5 _385\"></span>te mo<span class=\"__5 _385\"></span>t<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>svara<span class=\"__5 _384\"></span>s av redov<span class=\"__5 _384\"></span>isad<span class=\"__5 _384\"></span>e upps<span class=\"__5 _384\"></span>kjutn<span class=\"__5 _384\"></span>a skatteford<span class=\"__5 _384\"></span>ringa<span class=\"__5 _384\"></span>r<span class=\"__5 _387\"></span>. En<span class=\"__5 _384\"></span>dast e<span class=\"__5 _384\"></span>n ov\u00e4se<span class=\"__5 _384\"></span>ntlig andel a<span class=\"__5 _385\"></span>v undersko<span class=\"__5 _385\"></span>ttsavdragen<span class=\"__5 _385\"></span> har en begr\u00e4<span class=\"__5 _385\"></span>nsad nyttja<span class=\"__5 _385\"></span>ndetid",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "Vi<span class=\"__5 _384\"></span>d redovi<span class=\"__5 _384\"></span>snin<span class=\"__5 _384\"></span>g av skatte<span class=\"__5 _384\"></span>r till\u00e4mp<span class=\"__5 _384\"></span>as IA<span class=\"__5 _384\"></span>S 12 Inko<span class=\"__5 _384\"></span>mstsk<span class=\"__5 _384\"></span>atter<span class=\"__5 _385\"></span>.<span class=\"__5 _e5_1\"> </span>Inkom<span class=\"__5 _384\"></span>stsk<span class=\"__5 _384\"></span>atter i resu<span class=\"__5 _384\"></span>ltatr\u00e4kni<span class=\"__5 _384\"></span>ngen u<span class=\"__5 _384\"></span>tg\u00f6rs av ak<span class=\"__5 _384\"></span>tuel<span class=\"__5 _384\"></span>l och up<span class=\"__5 _384\"></span>psk<span class=\"__5 _384\"></span>juten skat<span class=\"__5 _384\"></span>t f\u00f6r sven<span class=\"__5 _384\"></span>ska o<span class=\"__5 _384\"></span>ch utl\u00e4n<span class=\"__5 _384\"></span>dsk<span class=\"__5 _384\"></span>a dotterb<span class=\"__5 _384\"></span>olag<span class=\"__5 _384\"></span>. Ak<span class=\"__5 _384\"></span>tuel<span class=\"__5 _384\"></span>l skatt \u00e4<span class=\"__5 _384\"></span>r skatt s<span class=\"__5 _384\"></span>om ska betalas eller erh\u00e5llas avseende aktuellt \u00e5r samt justering a<span class=\"__5 _385\"></span>v aktuell skat<span class=\"__5 _384\"></span>t h\u00e4nf\u00f6rl<span class=\"__5 _384\"></span>ig till tid<span class=\"__5 _384\"></span>igare pe<span class=\"__5 _384\"></span>riod<span class=\"__5 _384\"></span>er<span class=\"__5 _385\"></span>. In<span class=\"__5 _384\"></span>komsts<span class=\"__5 _384\"></span>kattes<span class=\"__5 _384\"></span>atsen f\u00f6r re<span class=\"__5 _384\"></span>spe<span class=\"__5 _384\"></span>ktive land till\u00e4mpas. Upps<span class=\"__5 _384\"></span>kjuten ska<span class=\"__5 _385\"></span>tt be<span class=\"__5 _384\"></span>r\u00e4knas enligt balansr\u00e4kningsmetoden med utg\u00e5ngs<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>punkt i tempor\u00e4ra skillnader mellan redovisad<span class=\"__5 _384\"></span>e och skattem\u00e4ssiga  <span class=\"__5 _389\"></span>v\u00e4rden p<span class=\"__5 _384\"></span>\u00e5 tillg\u00e5<span class=\"__5 _384\"></span>ngar o<span class=\"__5 _384\"></span>ch skul<span class=\"__5 _384\"></span>der. Upps<span class=\"__5 _384\"></span>kjuten s<span class=\"__5 _384\"></span>katt b<span class=\"__5 _384\"></span>er\u00e4k<span class=\"__5 _384\"></span>nas me<span class=\"__5 _384\"></span>d hj\u00e4lp av de sk<span class=\"__5 _384\"></span>attesats<span class=\"__5 _384\"></span>er so<span class=\"__5 _384\"></span>m f\u00f6r<span class=\"__5 _384\"></span>v\u00e4ntas g\u00e4l<span class=\"__5 _384\"></span>la f\u00f6r de<span class=\"__5 _384\"></span>n per<span class=\"__5 _384\"></span>iod d\u00e5 ford<span class=\"__5 _384\"></span>ringa<span class=\"__5 _384\"></span>rna avr\u00e4k<span class=\"__5 _384\"></span>nas e<span class=\"__5 _384\"></span>ller s<span class=\"__5 _384\"></span>kulde<span class=\"__5 _384\"></span>rna reg<span class=\"__5 _384\"></span>lera<span class=\"__5 _384\"></span>s, ba<span class=\"__5 _384\"></span>serat p\u00e5 d<span class=\"__5 _384\"></span>e skat<span class=\"__5 _384\"></span>tesatse<span class=\"__5 _384\"></span>r (och d<span class=\"__5 _384\"></span>en skattelagstiftning) som f\u00f6religger p\u00e5 balansdagen. U<span class=\"__5 _384\"></span>ppskjuten skatte-<span class=\"__5 _e5_1\"> </span>skul<span class=\"__5 _384\"></span>d redov<span class=\"__5 _384\"></span>isas f\u00f6<span class=\"__5 _384\"></span>r alla temp<span class=\"__5 _384\"></span>or\u00e4ra d<span class=\"__5 _384\"></span>iffe<span class=\"__5 _384\"></span>rense<span class=\"__5 _384\"></span>r utom d\u00e5 den av<span class=\"__5 _384\"></span>ser g<span class=\"__5 _384\"></span>ood<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>will e<span class=\"__5 _384\"></span>lle<span class=\"__5 _384\"></span>r avser e<span class=\"__5 _384\"></span>n tillg<span class=\"__5 _384\"></span>\u00e5ng ell<span class=\"__5 _384\"></span>er sku<span class=\"__5 _384\"></span>ld i en tran<span class=\"__5 _384\"></span>sak<span class=\"__5 _384\"></span>tion so<span class=\"__5 _384\"></span>m inte \u00e4r ett f\u00f6retags<span class=\"__5 _384\"></span>f\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>v och s<span class=\"__5 _384\"></span>om<span class=\"__5 _384\"></span>, vid tid<span class=\"__5 _384\"></span>punk<span class=\"__5 _384\"></span>ten f\u00f6r f\u00f6r<span class=\"__5 _384\"></span>v\u00e4r<span class=\"__5 _384\"></span>vet<span class=\"__5 _384\"></span>, varken p\u00e5ve<span class=\"__5 _384\"></span>rkar redovisad<span class=\"__5 _385\"></span> eller skatt<span class=\"__5 _385\"></span>epliktig vin<span class=\"__5 _385\"></span>st eller f<span class=\"__5 _385\"></span>\u00f6rlust under peri<span class=\"__5 _385\"></span>oden<span class=\"__5 _384\"></span>. Vidar<span class=\"__5 _385\"></span>e beaktas tempor\u00e4ra skillnader so<span class=\"__5 _384\"></span>m h\u00e4nf<span class=\"__5 _385\"></span>\u00f6r sig till invest<span class=\"__5 _385\"></span>eringar i dotter<span class=\"__5 _385\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>bol<span class=\"__5 _384\"></span>ag oc<span class=\"__5 _384\"></span>h intress<span class=\"__5 _384\"></span>ef\u00f6retag end<span class=\"__5 _384\"></span>ast i de<span class=\"__5 _384\"></span>n m\u00e5n det \u00e4r s<span class=\"__5 _384\"></span>anno<span class=\"__5 _384\"></span>likt at<span class=\"__5 _384\"></span>t den tempor\u00e4<span class=\"__5 _385\"></span>ra differ<span class=\"__5 _385\"></span>ensen kommer<span class=\"__5 _385\"></span> att \u00e5t<span class=\"__5 _385\"></span>erf\u00f6ras u<span class=\"__5 _385\"></span>nder \u00f6versk\u00e5dli<span class=\"__5 _385\"></span>g fram<span class=\"__5 _385\"></span>tid. Up<span class=\"__5 _384\"></span>psk<span class=\"__5 _384\"></span>jutna sk<span class=\"__5 _384\"></span>attefordrin<span class=\"__5 _384\"></span>gar f\u00f6r temp<span class=\"__5 _384\"></span>or\u00e4ra s<span class=\"__5 _384\"></span>kil<span class=\"__5 _384\"></span>lnad<span class=\"__5 _384\"></span>er oc<span class=\"__5 _384\"></span>h unde<span class=\"__5 _384\"></span>rskotts<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>avdrag re<span class=\"__5 _384\"></span>dovis<span class=\"__5 _384\"></span>as en<span class=\"__5 _384\"></span>dast i de<span class=\"__5 _384\"></span>n m\u00e5n det \u00e4<span class=\"__5 _384\"></span>r sann<span class=\"__5 _384\"></span>olik<span class=\"__5 _384\"></span>t att des<span class=\"__5 _384\"></span>sa kom<span class=\"__5 _384\"></span>mer att kunn<span class=\"__5 _384\"></span>a utnyt<span class=\"__5 _384\"></span>tjas. De up<span class=\"__5 _384\"></span>psk<span class=\"__5 _384\"></span>jutna s<span class=\"__5 _384\"></span>kattefordrin<span class=\"__5 _384\"></span>garn<span class=\"__5 _384\"></span>as redov<span class=\"__5 _384\"></span>isad<span class=\"__5 _384\"></span>e v\u00e4rde<span class=\"__5 _384\"></span>n pr\u00f6vas vi<span class=\"__5 _384\"></span>d varje bala<span class=\"__5 _384\"></span>nsda<span class=\"__5 _384\"></span>g och m<span class=\"__5 _384\"></span>insk<span class=\"__5 _384\"></span>as i den uts<span class=\"__5 _384\"></span>tr\u00e4ck<span class=\"__5 _384\"></span>ning d<span class=\"__5 _384\"></span>et inte l\u00e4ngre b<span class=\"__5 _384\"></span>ed\u00f6<span class=\"__5 _384\"></span>ms  <span class=\"__5 _389\"></span>sanno<span class=\"__5 _384\"></span>lik<span class=\"__5 _384\"></span>t att de kan u<span class=\"__5 _384\"></span>tnyttja<span class=\"__5 _384\"></span>s.<span class=\"__5 _e5_1\"> </span>Glo<span class=\"__5 _384\"></span>bala f\u00f6<span class=\"__5 _384\"></span>retag som H&amp;<span class=\"__5 _384\"></span>M-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rne<span class=\"__5 _384\"></span>n \u00e4r eme<span class=\"__5 _384\"></span>llan\u00e5t invo<span class=\"__5 _384\"></span>lvera<span class=\"__5 _384\"></span>de i sk<span class=\"__5 _384\"></span>atte<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>proc<span class=\"__5 _384\"></span>es<span class=\"__5 _384\"></span>ser av var<span class=\"__5 _384\"></span>ieran<span class=\"__5 _384\"></span>de omfat<span class=\"__5 _384\"></span>tning o<span class=\"__5 _384\"></span>ch i oli<span class=\"__5 _384\"></span>ka stad<span class=\"__5 _384\"></span>ier<span class=\"__5 _385\"></span>. H&amp;M<span class=\"__5 _384\"></span>-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rnen ut<span class=\"__5 _384\"></span>v\u00e4rdera<span class=\"__5 _384\"></span>r l\u00f6pa<span class=\"__5 _384\"></span>nde p\u00e5<span class=\"__5 _384\"></span>g\u00e5en<span class=\"__5 _384\"></span>de sk<span class=\"__5 _384\"></span>atteproc<span class=\"__5 _384\"></span>es<span class=\"__5 _384\"></span>ser<span class=\"__5 _385\"></span>. N<span class=\"__5 _384\"></span>\u00e4r det \u00e4r s<span class=\"__5 _384\"></span>anno<span class=\"__5 _384\"></span>likt att y<span class=\"__5 _384\"></span>tterl<span class=\"__5 _384\"></span>igare sk<span class=\"__5 _384\"></span>att ska e<span class=\"__5 _384\"></span>rl\u00e4g<span class=\"__5 _384\"></span>gas oc<span class=\"__5 _384\"></span>h det \u00e4r m<span class=\"__5 _384\"></span>\u00f6jligt at<span class=\"__5 _384\"></span>t g\u00f6ra e<span class=\"__5 _384\"></span>n rimli<span class=\"__5 _384\"></span>g be<span class=\"__5 _384\"></span>d\u00f6mn<span class=\"__5 _384\"></span>ing av ut<span class=\"__5 _384\"></span>fallet s<span class=\"__5 _384\"></span>ker er<span class=\"__5 _384\"></span>forder<span class=\"__5 _384\"></span>lig rese<span class=\"__5 _384\"></span>r<span class=\"__5 _384\"></span>verin<span class=\"__5 _384\"></span>g<span class=\"__5 _e5_1\"> </span>. Per b<span class=\"__5 _384\"></span>alans<span class=\"__5 _384\"></span>dage<span class=\"__5 _384\"></span>n p\u00e5g\u00e5r skatteprocesser i n\u00e5gra l\u00e4nder g\u00e4llande internpriss\u00e4ttning. H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cer<span class=\"__5 _384\"></span>nen har g<span class=\"__5 _384\"></span>jor<span class=\"__5 _384\"></span>t en b<span class=\"__5 _384\"></span>ed\u00f6<span class=\"__5 _384\"></span>mning av s<span class=\"__5 _384\"></span>anno<span class=\"__5 _384\"></span>likt ut<span class=\"__5 _384\"></span>fall o<span class=\"__5 _384\"></span>ch res<span class=\"__5 _384\"></span>er-<span class=\"__5 _e5_1\"> </span>verat de<span class=\"__5 _384\"></span>nna sk<span class=\"__5 _384\"></span>attekostna<span class=\"__5 _384\"></span>d. Per b<span class=\"__5 _384\"></span>alans<span class=\"__5 _384\"></span>dage<span class=\"__5 _384\"></span>n upp<span class=\"__5 _384\"></span>g\u00e5r de<span class=\"__5 _384\"></span>nna res<span class=\"__5 _384\"></span>er<span class=\"__5 _384\"></span>v to<span class=\"__5 _385\"></span>talt till MSEK 322 (183)<span class=\"__5 _384\"></span>. I denna bed\u00f6mning har h\u00e4nsyn bland annat tagits till<span class=\"__5 _385\"></span> om dubb<span class=\"__5 _384\"></span>elbeskattningsav<span class=\"__5 _384\"></span>tal f<span class=\"__5 _385\"></span>\u00f6religger oc<span class=\"__5 _384\"></span>h om skillnad i skatte-<span class=\"__5 _e5_1\"> </span>sats mellan l\u00e4nder f\u00f6religger<span class=\"__5 _387\"></span>. Det faktiska utfallet kan skilja sig fr\u00e5n den f\u00f6rv\u00e4ntade utg\u00e5ngen och p\u00e5verka fram<span class=\"__5 _385\"></span>tida finansiella rappor<span class=\"__5 _384\"></span>ter<span class=\"__5 _e5_1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-512": {
   "value": "Glo<span class=\"__5 _384\"></span>bala f\u00f6<span class=\"__5 _384\"></span>retag som H&amp;<span class=\"__5 _384\"></span>M-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rne<span class=\"__5 _384\"></span>n \u00e4r eme<span class=\"__5 _384\"></span>llan\u00e5t invo<span class=\"__5 _384\"></span>lvera<span class=\"__5 _384\"></span>de i sk<span class=\"__5 _384\"></span>atte<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>proc<span class=\"__5 _384\"></span>es<span class=\"__5 _384\"></span>ser av var<span class=\"__5 _384\"></span>ieran<span class=\"__5 _384\"></span>de omfat<span class=\"__5 _384\"></span>tning o<span class=\"__5 _384\"></span>ch i oli<span class=\"__5 _384\"></span>ka stad<span class=\"__5 _384\"></span>ier<span class=\"__5 _385\"></span>. H&amp;M<span class=\"__5 _384\"></span>-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rnen ut<span class=\"__5 _384\"></span>v\u00e4rdera<span class=\"__5 _384\"></span>r l\u00f6pa<span class=\"__5 _384\"></span>nde p\u00e5<span class=\"__5 _384\"></span>g\u00e5en<span class=\"__5 _384\"></span>de sk<span class=\"__5 _384\"></span>atteproc<span class=\"__5 _384\"></span>es<span class=\"__5 _384\"></span>ser<span class=\"__5 _385\"></span>. N<span class=\"__5 _384\"></span>\u00e4r det \u00e4r s<span class=\"__5 _384\"></span>anno<span class=\"__5 _384\"></span>likt att y<span class=\"__5 _384\"></span>tterl<span class=\"__5 _384\"></span>igare sk<span class=\"__5 _384\"></span>att ska e<span class=\"__5 _384\"></span>rl\u00e4g<span class=\"__5 _384\"></span>gas oc<span class=\"__5 _384\"></span>h det \u00e4r m<span class=\"__5 _384\"></span>\u00f6jligt at<span class=\"__5 _384\"></span>t g\u00f6ra e<span class=\"__5 _384\"></span>n rimli<span class=\"__5 _384\"></span>g be<span class=\"__5 _384\"></span>d\u00f6mn<span class=\"__5 _384\"></span>ing av ut<span class=\"__5 _384\"></span>fallet s<span class=\"__5 _384\"></span>ker er<span class=\"__5 _384\"></span>forder<span class=\"__5 _384\"></span>lig rese<span class=\"__5 _384\"></span>r<span class=\"__5 _384\"></span>verin<span class=\"__5 _384\"></span>g<span class=\"__5 _e5_1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-513": {
   "value": "Vid redovisning av innehav utan best\u00e4mmande inflytande till\u00e4mpas IFRS 10 Koncernredovisning. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-514": {
   "value": "<div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs98_1\">H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cer<span class=\"__5 _384\"></span>nen har t<span class=\"__5 _384\"></span>v\u00e5 ic<span class=\"__5 _384\"></span>ke hel\u00e4<span class=\"__5 _384\"></span>gda dot<span class=\"__5 _384\"></span>terbo<span class=\"__5 _384\"></span>lag, d<span class=\"__5 _384\"></span>\u00e4r Se<span class=\"__5 _384\"></span>llhe<span class=\"__5 _384\"></span>lp AB \u00e4<span class=\"__5 _384\"></span>r </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs99_1\">det st\u00f6r<span class=\"__5 _384\"></span>sta, s<span class=\"__5 _384\"></span>e not 29<span class=\"__5 _385\"></span>. U<span class=\"__5 _384\"></span>nder 2<span class=\"__5 _384\"></span>023 up<span class=\"__5 _384\"></span>pg\u00e5r re<span class=\"__5 _384\"></span>sultaten f\u00f6r in<span class=\"__5 _384\"></span>nehave<span class=\"__5 _384\"></span>n </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs9a_1\">utan b<span class=\"__5 _384\"></span>est\u00e4m<span class=\"__5 _384\"></span>mand<span class=\"__5 _384\"></span>e infly<span class=\"__5 _384\"></span>tand<span class=\"__5 _384\"></span>e till M<span class=\"__5 _384\"></span>SEK -29 (<span class=\"__5 _384\"></span>0) oc<span class=\"__5 _384\"></span>h det ac<span class=\"__5 _384\"></span>kumul<span class=\"__5 _384\"></span>erade </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls2_5 ws2_5 gs9b_1\">belop<span class=\"__5 _384\"></span>pet tillh\u00f6rande innehav u<span class=\"__5 _385\"></span>tan best\u00e4mmand<span class=\"__5 _384\"></span>e inflytande inom eget </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs9c_1\">kapit<span class=\"__5 _384\"></span>al upp<span class=\"__5 _384\"></span>g\u00e5r till M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 82 (0<span class=\"__5 _384\"></span>).<span class=\"__5 _e5_1\"> </span></div>KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _e5_1\"> </span>2023<span class=\"__5 _6d_3\"> </span>2022<span class=\"__5 _e5_1\"> </span>Joint ventures<span class=\"__5 _e5_1\"> </span>Ing\u00e5ende balans<span class=\"__5 _c7\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _2a_5\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span>Nya investeringar<span class=\"__5 _a9_1\"> </span><span class=\"ls28_5 ws23_5\">59<span class=\"__5 _2a_5\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _e5_1\"> </span></span></span>Resultatan<span class=\"__5 _384\"></span>delar<span class=\"__5 _9d_1\"> </span><span class=\"ls4c_4 ws48_5\">-9<span class=\"__5 _9f_1\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _e5_1\"> </span></span></span>Utg<span class=\"__5 _384\"></span>\u00e5en<span class=\"__5 _384\"></span>de ba<span class=\"__5 _384\"></span>lan<span class=\"__5 _384\"></span>s <span class=\"__5 _c8\"> </span><span class=\"ls1a_5 ws1b_5\">50<span class=\"__5 _9f_1\"> </span></span>\u2013<span class=\"__5 _e5_1\"> </span>KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _e5_1\"> </span>2023<span class=\"__5 _6d_3\"> </span>2022<span class=\"__5 _e5_1\"> </span>Int<span class=\"__5 _384\"></span>ress<span class=\"__5 _384\"></span>ef\u00f6re<span class=\"__5 _384\"></span>tag<span class=\"__5 _e5_1\"> </span>Ing\u00e5ende balans<span class=\"__5 _c9\"> </span><span class=\"ls18_5 ws19_5\">503<span class=\"__5 _418\"> </span><span class=\"ls4_5 ws5_5\">686<span class=\"__5 _e5_1\"> </span></span></span>Nya investeringar<span class=\"__5 _ca_1\"> </span><span class=\"ls4_5 ws5_5\">53<span class=\"__5 _cb_1\"> </span><span class=\"ls22_5 ws2c_5\">114<span class=\"__5 _e5_1\"> </span></span></span>Omklassificering<span class=\"__5 _cc_1\"> </span><span class=\"ls10_5 ws11_5\">-269<span class=\"__5 _4c_5\"> </span>-28<span class=\"__5 _e5_1\"> </span></span>Avyt<span class=\"__5 _384\"></span>tringar<span class=\"__5 _387\"></span>/ut<span class=\"__5 _385\"></span>rangeringar<span class=\"__5 _a6_2\"> </span><span class=\"ls0_5 ws0_5\">0<span class=\"__5 _2a_5\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span>Nedskrivning<span class=\"__5 _385\"></span>ar<span class=\"__5 _a0_2\"> </span><span class=\"ls1c_5 ws1d_5\">-1<span class=\"__5 _384\"></span>06<span class=\"__5 _a5_1\"> </span><span class=\"ls15_5 ws16_5\">-1<span class=\"__5 _384\"></span>76<span class=\"__5 _e5_1\"> </span></span></span>Resultatan<span class=\"__5 _384\"></span>delar<span class=\"__5 _cd_1\"> </span><span class=\"ls10_5 ws11_5\">-2<span class=\"__5 _384\"></span>1<span class=\"__5 _411\"> </span><span class=\"ls1d_5 ws4_5\">-93<span class=\"__5 _e5_1\"> </span></span></span>Utg<span class=\"__5 _384\"></span>\u00e5en<span class=\"__5 _384\"></span>de ba<span class=\"__5 _384\"></span>lan<span class=\"__5 _384\"></span>s <span class=\"__5 _ce_1\"> </span><span class=\"ls22_5 ws2c_5\">159<span class=\"__5 _4e_5\"> </span><span class=\"ls1a_5 ws1b_5\">503<span class=\"__5 _e5_1\"> </span></span></span>2023<span class=\"__5 _e5_1\"> </span>O<span class=\"__5 _386\"></span>R<span class=\"__5 _384\"></span>G<span class=\"__5 _386\"></span>. <span class=\"__5 _388\"></span> NUMMER<span class=\"__5 _459\"> </span><span class=\"ls5c_4 ws5b_4\">S<span class=\"__5 _386\"></span>\u00c4T<span class=\"__5 _386\"></span>E<span class=\"__5 _e5_1\"> </span></span>INNEHA<span class=\"__5 _387\"></span>V<span class=\"__5 _387\"></span> %<span class=\"__5 _e5_1\"> </span>R<span class=\"__5 _386\"></span>E<span class=\"__5 _384\"></span>S<span class=\"__5 _386\"></span>U<span class=\"__5 _461\"></span>LTAT-<span class=\"__5 _e5_1\"> </span>A<span class=\"__5 _386\"></span>N<span class=\"__5 _386\"></span>D<span class=\"__5 _386\"></span>E<span class=\"__5 _384\"></span>L<span class=\"__5 _386\"></span>, MS<span class=\"__5 _384\"></span>EK<span class=\"__5 _e5_1\"> </span>Joint ventures<span class=\"__5 _e5_1\"> </span>Loo<span class=\"__5 _384\"></span>per T<span class=\"__5 _385\"></span>extile C<span class=\"__5 _384\"></span>o. Glo<span class=\"__5 _384\"></span>bal A<span class=\"__5 _384\"></span>B<span class=\"__5 _410\"> </span><span class=\"ls1c_5 ws1d_5\">55941<span class=\"__5 _384\"></span>7-<span class=\"__5 _385\"></span>78<span class=\"__5 _384\"></span>41<span class=\"__5 _bf_1\"> </span><span class=\"ls2c_5 ws5c_4\">Sto<span class=\"__5 _384\"></span>ck<span class=\"__5 _384\"></span>ho<span class=\"__5 _384\"></span>lm<span class=\"__5 _403\"> </span><span class=\"ls1d_5 ws4_5\">50,0<span class=\"__5 _cf_1\"> </span><span class=\"ls0_5 ws0_5\">2<span class=\"__5 _e5_1\"> </span></span></span></span></span>HM<span class=\"__5 _384\"></span>V<span class=\"__5 _384\"></span>X A<span class=\"__5 _384\"></span>B<span class=\"__5 _414\"> </span><span class=\"ls2e_5 ws2e_5\">5<span class=\"__5 _384\"></span>59421<span class=\"__5 _384\"></span>-<span class=\"__5 _387\"></span>7<span class=\"__5 _384\"></span>969<span class=\"__5 _d0_1\"> </span><span class=\"ls2c_5 ws5c_4\">Sto<span class=\"__5 _384\"></span>c<span class=\"__5 _384\"></span>kh<span class=\"__5 _384\"></span>ol<span class=\"__5 _384\"></span>m<span class=\"__5 _c_5\"> </span><span class=\"ls45_5 ws40_5\">4<span class=\"__5 _384\"></span>9,<span class=\"__5 _384\"></span>7<span class=\"__5 _416\"> </span><span class=\"ls1c_5 ws1d_5\">-1<span class=\"__5 _384\"></span>1<span class=\"__5 _e5_1\"> </span></span></span></span></span>Int<span class=\"__5 _384\"></span>ress<span class=\"__5 _384\"></span>ef\u00f6re<span class=\"__5 _384\"></span>tag<span class=\"__5 _e5_1\"> </span>Tr<span class=\"__5 _384\"></span>e<span class=\"__5 _461\"></span>eToTe<span class=\"__5 _386\"></span>x<span class=\"__5 _386\"></span>t<span class=\"__5 _386\"></span>i<span class=\"__5 _386\"></span>l<span class=\"__5 _461\"></span>e<span class=\"__5 _386\"></span> A<span class=\"__5 _461\"></span>B<span class=\"__5 _bf_1\"> </span><span class=\"ls1_5 ws1_5\">556<span class=\"__5 _385\"></span>98<span class=\"__5 _385\"></span>9-<span class=\"__5 _385\"></span>2648<span class=\"__5 _7b_3\"> </span><span class=\"ls2c_5 ws5c_4\">Sto<span class=\"__5 _384\"></span>ck<span class=\"__5 _384\"></span>h<span class=\"__5 _384\"></span>ol<span class=\"__5 _384\"></span>m<span class=\"__5 _401\"> </span><span class=\"ls45_5 ws40_5\">2<span class=\"__5 _384\"></span>9,<span class=\"__5 _386\"></span>2<span class=\"__5 _476\"> </span><span class=\"ls1c_5 ws1d_5\">-19<span class=\"__5 _e5_1\"> </span></span></span></span></span>CA<span class=\"__5 _384\"></span>L<span class=\"__5 _384\"></span>A Inc<span class=\"__5 _d1_1\"> </span><span class=\"ls36_5 ws32_5\">USA<span class=\"__5 _8c_2\"> </span><span class=\"ls1d_5 ws4_5\">0,0<span class=\"__5 _4e_5\"> </span><span class=\"ls10_5 ws11_5\">-2<span class=\"__5 _e5_1\"> </span></span></span></span>2022<span class=\"__5 _e5_1\"> </span>O<span class=\"__5 _386\"></span>R<span class=\"__5 _384\"></span>G<span class=\"__5 _386\"></span>. <span class=\"__5 _388\"></span> NUMMER<span class=\"__5 _459\"> </span><span class=\"ls5c_4 ws5b_4\">S<span class=\"__5 _386\"></span>\u00c4T<span class=\"__5 _386\"></span>E<span class=\"__5 _e5_1\"> </span></span>INNEHA<span class=\"__5 _387\"></span>V<span class=\"__5 _387\"></span> %<span class=\"__5 _e5_1\"> </span>R<span class=\"__5 _386\"></span>E<span class=\"__5 _384\"></span>S<span class=\"__5 _386\"></span>U<span class=\"__5 _461\"></span>LTAT-<span class=\"__5 _e5_1\"> </span>A<span class=\"__5 _386\"></span>N<span class=\"__5 _386\"></span>D<span class=\"__5 _384\"></span>E<span class=\"__5 _386\"></span>L<span class=\"__5 _386\"></span>, MS<span class=\"__5 _384\"></span>EK<span class=\"__5 _e5_1\"> </span>Int<span class=\"__5 _384\"></span>ress<span class=\"__5 _384\"></span>ef\u00f6re<span class=\"__5 _384\"></span>tag<span class=\"__5 _e5_1\"> </span>Sellhelp A<span class=\"__5 _384\"></span>B<span class=\"__5 _e5_1\"> </span>1<span class=\"__5 _e5_1\"> </span>55<span class=\"__5 _384\"></span>6996<span class=\"__5 _384\"></span>-1260<span class=\"__5 _d0_1\"> </span><span class=\"ls2c_5 ws5c_4\">S<span class=\"__5 _384\"></span>toc<span class=\"__5 _384\"></span>k<span class=\"__5 _384\"></span>ho<span class=\"__5 _384\"></span>lm<span class=\"__5 _431\"> </span><span class=\"ls45_5 ws40_5\">7<span class=\"__5 _384\"></span>9,<span class=\"__5 _386\"></span>8<span class=\"__5 _476\"> </span><span class=\"ls1c_5 ws1d_5\">-19<span class=\"__5 _e5_1\"> </span></span></span></span>Tr<span class=\"__5 _384\"></span>e<span class=\"__5 _461\"></span>eToTe<span class=\"__5 _386\"></span>x<span class=\"__5 _386\"></span>t<span class=\"__5 _386\"></span>i<span class=\"__5 _386\"></span>l<span class=\"__5 _461\"></span>e<span class=\"__5 _386\"></span> A<span class=\"__5 _461\"></span>B<span class=\"__5 _bf_1\"> </span><span class=\"ls1_5 ws1_5\">556<span class=\"__5 _385\"></span>98<span class=\"__5 _385\"></span>9-<span class=\"__5 _385\"></span>2648<span class=\"__5 _7b_3\"> </span><span class=\"ls2c_5 ws5c_4\">Sto<span class=\"__5 _384\"></span>ck<span class=\"__5 _384\"></span>h<span class=\"__5 _384\"></span>ol<span class=\"__5 _384\"></span>m<span class=\"__5 _bb\"> </span><span class=\"ls46_5 ws41_5\">2<span class=\"__5 _386\"></span>8<span class=\"__5 _384\"></span>,9<span class=\"__5 _476\"> </span><span class=\"ls1c_5 ws1d_5\">-13<span class=\"__5 _e5_1\"> </span></span></span></span></span>Worn Agai<span class=\"__5 _384\"></span>n T<span class=\"__5 _387\"></span>e<span class=\"__5 _384\"></span>ch<span class=\"__5 _384\"></span>no<span class=\"__5 _384\"></span>lo<span class=\"__5 _384\"></span>gi<span class=\"__5 _384\"></span>es<span class=\"__5 _384\"></span> Ltd<span class=\"__5 _e5_1\"> </span>2<span class=\"__5 _e5_1\"> </span>UK<span class=\"__5 _431\"> </span><span class=\"ls47_5 ws42_5\">2<span class=\"__5 _384\"></span>7,<span class=\"__5 _386\"></span>6<span class=\"__5 _400\"> </span><span class=\"ls18_5 ws19_5\">-8<span class=\"__5 _e5_1\"> </span></span></span>Th<span class=\"__5 _384\"></span>read I<span class=\"__5 _384\"></span>nc<span class=\"__5 _e5_1\"> </span>3<span class=\"__5 _e5_1\"> </span>USA<span class=\"__5 _395\"> </span><span class=\"ls48_5 ws43_5\">23,5<span class=\"__5 _456\"> </span><span class=\"ls1c_5 ws1d_5\">-19<span class=\"__5 _e5_1\"> </span></span></span>CA<span class=\"__5 _384\"></span>L<span class=\"__5 _384\"></span>A Inc<span class=\"__5 _e5_1\"> </span>1<span class=\"__5 _e5_1\"> </span>USA<span class=\"__5 _bb\"> </span><span class=\"ls32_5 ws28_5\">82,<span class=\"__5 _384\"></span>4<span class=\"__5 _1a_4\"> </span><span class=\"ls1d_5 ws4_5\">-34<span class=\"__5 _e5_1\"> </span></span></span>1) <span class=\"__5 _453\"> </span>H&amp;M<span class=\"__5 _384\"></span>-ko<span class=\"__5 _384\"></span>nce<span class=\"__5 _384\"></span>rne<span class=\"__5 _384\"></span>ns in<span class=\"__5 _384\"></span>neh<span class=\"__5 _384\"></span>av i Sel<span class=\"__5 _384\"></span>lhe<span class=\"__5 _384\"></span>lp AB s<span class=\"__5 _384\"></span>amt C<span class=\"__5 _384\"></span>AL<span class=\"__5 _384\"></span>A In<span class=\"__5 _384\"></span>c var ut<span class=\"__5 _384\"></span>an be<span class=\"__5 _384\"></span>st\u00e4m<span class=\"__5 _384\"></span>man<span class=\"__5 _384\"></span>de <span class=\"ls0_5\"> </span>inflytande 2022<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>2) <span class=\"__5 _bd\"> </span>Omk<span class=\"__5 _384\"></span>las<span class=\"__5 _384\"></span>sif<span class=\"__5 _384\"></span>ice<span class=\"__5 _384\"></span>rat til<span class=\"__5 _384\"></span>l \u00f6vri<span class=\"__5 _384\"></span>ga ak<span class=\"__5 _384\"></span>tier o<span class=\"__5 _384\"></span>ch an<span class=\"__5 _384\"></span>del<span class=\"__5 _384\"></span>ar 23 s<span class=\"__5 _384\"></span>eptem<span class=\"__5 _384\"></span>ber 2<span class=\"__5 _384\"></span>02<span class=\"__5 _384\"></span>2.<span class=\"__5 _e5_1\"> </span>3) <span class=\"__5 _b5\"> </span>N<span class=\"__5 _384\"></span>eds<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>vet 3<span class=\"__5 _384\"></span>0 nove<span class=\"__5 _384\"></span>mbe<span class=\"__5 _384\"></span>r 202<span class=\"__5 _384\"></span>2<span class=\"__5 _e5_1\"> </span>Finansiella tillg\u00e5ngar<span class=\"__6 _484\"></span> v\u00e4rderade<span class=\"__6 _484\"></span> till<span class=\"__6 _484\"></span> verkligt v<span class=\"__6 _484\"></span>\u00e4rde <span class=\"ls2_6 ws2_6\"> </span>via \u00f6vrig<span class=\"__6 _484\"></span>t to<span class=\"__6 _484\"></span>talresulta<span class=\"__6 _484\"></span>t Tillg\u00e5ngarna i denna kategori, \u00f6vriga aktier och andelar<span class=\"__6 _484\"></span>, omv\u00e4rderas p\u00e5 grun<span class=\"__6 _485\"></span>d av inn<span class=\"__6 _485\"></span>ehaven<span class=\"__6 _485\"></span>s strategis<span class=\"__6 _485\"></span>ka ar<span class=\"__6 _485\"></span>t i \u00f6v<span class=\"__6 _485\"></span>rigt totalres<span class=\"__6 _485\"></span>ultat samt i fi<span class=\"__6 _485\"></span>nan<span class=\"__6 _485\"></span> siella tillg\u00e5ngar i balansr\u00e4kningen<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>. V\u00e4r<span class=\"__6 _484\"></span>deringen av innehavet i R<span class=\"__6 _484\"></span>enewcell \u00e4r bas<span class=\"__6 _485\"></span>erad p<span class=\"__6 _485\"></span>\u00e5 akti<span class=\"__6 _485\"></span>ekur<span class=\"__6 _485\"></span>sen p<span class=\"__6 _485\"></span>er b<span class=\"__6 _485\"></span>oks<span class=\"__6 _485\"></span>lutsd<span class=\"__6 _485\"></span>atumet (n<span class=\"__6 _485\"></span>iv\u00e5 1) o<span class=\"__6 _485\"></span>ch ve<span class=\"__6 _485\"></span>rkl<span class=\"__6 _485\"></span>igt v\u00e4rde u<span class=\"__6 _485\"></span>ppg<span class=\"__6 _485\"></span>\u00e5r till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 3<span class=\"__6 _485\"></span>4 (242) p<span class=\"__6 _485\"></span>er 3<span class=\"__6 _485\"></span>0 nove<span class=\"__6 _485\"></span>mbe<span class=\"__6 _485\"></span>r 2023<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Det verkliga v\u00e4rdet<span class=\"__6 _484\"></span> av rest<span class=\"__6 _484\"></span>erande aktier och andelar uppg\u00e5r till MS<span class=\"__6 _485\"></span>EK 2 329 (<span class=\"__6 _485\"></span>2 412) p<span class=\"__6 _485\"></span>er 3<span class=\"__6 _485\"></span>0 novem<span class=\"__6 _485\"></span>ber 2<span class=\"__6 _485\"></span>023 d\u00e4<span class=\"__6 _485\"></span>r de st\u00f6r<span class=\"__6 _485\"></span>sta inves<span class=\"__6 _485\"></span>tering<span class=\"__6 _485\"></span>arna utg\u00f6r<span class=\"__6 _485\"></span>s av She<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>tex MS<span class=\"__6 _485\"></span>EK 61<span class=\"__6 _484\"></span>9 (526), K<span class=\"__6 _485\"></span>lar<span class=\"__6 _485\"></span>na M<span class=\"__6 _485\"></span>SE<span class=\"__6 _485\"></span>K 54<span class=\"__6 _485\"></span>8 (4<span class=\"__6 _485\"></span>56)<span class=\"__6 _485\"></span>, oc<span class=\"__6 _485\"></span>h Infi<span class=\"__6 _485\"></span>nited Fib<span class=\"__6 _485\"></span>er C<span class=\"__6 _485\"></span>omp<span class=\"__6 _485\"></span>any M<span class=\"__6 _485\"></span>SEK 2<span class=\"__6 _485\"></span>01 (1<span class=\"__6 _485\"></span>0). F\u00d6R\u00c4NDRINGAR I<span class=\"__6 _484\"></span> F<span class=\"__6 _484\"></span>INANSIELLA<span class=\"__6 _487\"></span> TI<span class=\"__6 _485\"></span>LLG<span class=\"__6 _485\"></span>\u00c5<span class=\"__6 _485\"></span>NG<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>R BA<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>ER<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>DE P\u00c5 NI<span class=\"__6 _485\"></span>V\u00c5 3 IN<span class=\"__6 _485\"></span>DA<span class=\"__6 _487\"></span>T<span class=\"__6 _484\"></span>A<span class=\"__6 _495\"> </span><span class=\"lsa_6 ws9_6\">2023<span class=\"__6 _6b_5\"> </span><span class=\"ls8_6 ws7_6\">202<span class=\"__6 _485\"></span>2<span class=\"__6 _14a\"> </span></span></span>Ing\u00e5ende balans<span class=\"__6 _9e_2\"> </span><span class=\"ls1d_6 ws18_6\">2 412<span class=\"__6 _573\"> </span><span class=\"lsb_6 wsa_6\">3 62<span class=\"__6 _485\"></span>3<span class=\"__6 _14a\"> </span></span></span>Nya investeringar<span class=\"__6 _9f_2\"> </span><span class=\"ls1a_6 ws3a_6\">285<span class=\"__6 _a0_3\"> </span>816<span class=\"__6 _14a\"> </span></span>Avyt<span class=\"__6 _485\"></span>tringar<span class=\"__6 _a1_3\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _578\"> </span><span class=\"ls25_6 ws21_6\">-25<span class=\"__6 _14a\"> </span></span></span>Nedskrivning<span class=\"__6 _484\"></span>ar<span class=\"__6 _a2_3\"> </span><span class=\"ls1d_6 ws18_6\">-13<span class=\"__6 _485\"></span>7<span class=\"__6 _6d_4\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _14a\"> </span></span></span>Omklassificering<span class=\"__6 _14a\"> </span>1<span class=\"__6 _14a\"> </span>\u2013<span class=\"__6 _a3_3\"> </span><span class=\"ls1a_6 ws3a_6\">28<span class=\"__6 _14a\"> </span></span>Vin<span class=\"__6 _485\"></span>st ell<span class=\"__6 _485\"></span>er f\u00f6r<span class=\"__6 _485\"></span>lust re<span class=\"__6 _485\"></span>dovi<span class=\"__6 _485\"></span>sad i \u00f6v<span class=\"__6 _485\"></span>rigt totalresultat<span class=\"__6 _14a\"> </span>2<span class=\"__6 _14a\"> </span>-23<span class=\"__6 _485\"></span>1<span class=\"__6 _a_6\"> </span>-2<span class=\"__6 _485\"></span> 03<span class=\"__6 _485\"></span>0<span class=\"__6 _14a\"> </span>Utg\u00e5ende balans<span class=\"__6 _a4_2\"> </span><span class=\"ls2_6 ws2_6\">2 329<span class=\"__6 _9a_3\"> </span><span class=\"ls2c_6 ws29_6\">2 412<span class=\"__6 _14a\"> </span></span></span>1) <span class=\"__6 _a5_2\"> </span>Om<span class=\"__6 _485\"></span>kla<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>ifi<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gen a<span class=\"__6 _485\"></span>vse<span class=\"__6 _485\"></span>r inve<span class=\"__6 _485\"></span>ste<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gen i Wo<span class=\"__6 _485\"></span>rn Ag<span class=\"__6 _485\"></span>ain s<span class=\"__6 _485\"></span>om om<span class=\"__6 _485\"></span>kl<span class=\"__6 _485\"></span>as<span class=\"__6 _485\"></span>sats ti<span class=\"__6 _485\"></span>ll in<span class=\"__6 _485\"></span>neh<span class=\"__6 _485\"></span>av uta<span class=\"__6 _485\"></span>n best\u00e4mmande inflytande f\u00f6r 2022.<span class=\"__6 _14a\"> </span>2) <span class=\"__6 _a6_3\"> </span>Red<span class=\"__6 _485\"></span>ovi<span class=\"__6 _485\"></span>sa<span class=\"__6 _485\"></span>d effe<span class=\"__6 _485\"></span>kt i \u00f6v<span class=\"__6 _485\"></span>ri<span class=\"__6 _485\"></span>gt total<span class=\"__6 _485\"></span>res<span class=\"__6 _485\"></span>ultat f\u00f6<span class=\"__6 _485\"></span>r 20<span class=\"__6 _485\"></span>22 utg<span class=\"__6 _485\"></span>\u00f6r<span class=\"__6 _485\"></span>s fr\u00e4m<span class=\"__6 _485\"></span>st av f\u00f6<span class=\"__6 _485\"></span>rlu<span class=\"__6 _485\"></span>sten av<span class=\"__6 _485\"></span>se<span class=\"__6 _485\"></span>en<span class=\"__6 _485\"></span>de inn<span class=\"__6 _485\"></span>eha<span class=\"__6 _485\"></span>vet i K<span class=\"__6 _485\"></span>larn<span class=\"__6 _485\"></span>a om M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK -2 4<span class=\"__6 _485\"></span>82. V\u00e4<span class=\"__6 _485\"></span>rde<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gen b<span class=\"__6 _485\"></span>as<span class=\"__6 _485\"></span>eras p<span class=\"__6 _485\"></span>\u00e5 ett i<span class=\"__6 _485\"></span>ndi<span class=\"__6 _485\"></span>kerat e<span class=\"__6 _485\"></span>mis<span class=\"__6 _485\"></span>si<span class=\"__6 _485\"></span>on<span class=\"__6 _485\"></span>spr<span class=\"__6 _485\"></span>is fr\u00e5n e<span class=\"__6 _485\"></span>n tra<span class=\"__6 _485\"></span>nsa<span class=\"__6 _485\"></span>kti<span class=\"__6 _485\"></span>on i ju<span class=\"__6 _485\"></span>li 20<span class=\"__6 _485\"></span>22<span class=\"__6 _14a\"> </span>29<span class=\"__6 _484\"></span>. AN<span class=\"__6 _485\"></span>D<span class=\"__6 _485\"></span>EL<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>R I KON<span class=\"__6 _485\"></span>CE<span class=\"__6 _485\"></span>RN<span class=\"__6 _485\"></span>B<span class=\"__6 _485\"></span>OL<span class=\"__6 _490\"></span>AG<span class=\"__6 _14a\"> </span>Moderbolagets aktieinnehav<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _14a\"> </span>ORGAN<span class=\"__6 _485\"></span>ISA<span class=\"__6 _487\"></span>TIO<span class=\"__6 _485\"></span>NS-<span class=\"__6 _14a\"> </span>NUMMER<span class=\"__6 _14a\"> </span>ANT<span class=\"__6 _501\"></span>AL<span class=\"__6 _484\"></span> <span class=\"__6 _486\"></span><span class=\"ls2_6 ws2_6\"> </span>ANDELAR<span class=\"__6 _14a\"> </span>BOKF\u00d6<span class=\"__6 _485\"></span>RT<span class=\"__6 _487\"></span> <span class=\"__6 _e9_1\"></span><span class=\"ls2_6 ws2_6\"> </span>V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _ca_2\"> </span><span class=\"lse_6 wsd_6\">S<span class=\"__6 _490\"></span>\u00c4T<span class=\"__6 _485\"></span>E<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>veri<span class=\"__6 _485\"></span>ge A<span class=\"__6 _485\"></span>B<span class=\"__6 _ea_1\"> </span><span class=\"lsd_6 wsc_6\">5<span class=\"__6 _485\"></span>5<span class=\"__6 _485\"></span>61<span class=\"__6 _485\"></span>51<span class=\"__6 _485\"></span>-<span class=\"__6 _485\"></span>2<span class=\"__6 _485\"></span>3<span class=\"__6 _485\"></span>76<span class=\"__6 _485\"></span> <span class=\"__6 _512\"> </span></span>1 250 <span class=\"__6 _546\"> </span><span class=\"ls11_6 ws10_6\">2<span class=\"__6 _490\"></span>0<span class=\"__6 _485\"></span>0<span class=\"__6 _485\"></span>,1<span class=\"__6 _488\"> </span><span class=\"ls4a_6 ws4c_5\">Sto<span class=\"__6 _485\"></span>c<span class=\"__6 _485\"></span>k<span class=\"__6 _485\"></span>ho<span class=\"__6 _485\"></span>lm<span class=\"__6 _14a\"> </span></span></span>All i<span class=\"__6 _485\"></span>n Eque<span class=\"__6 _485\"></span>strian A<span class=\"__6 _485\"></span>I<span class=\"__6 _485\"></span>E AB <span class=\"__6 _eb_1\"> </span><span class=\"ls6_6 ws5_6\">556023-<span class=\"__6 _487\"></span>1663 <span class=\"__6 _5e_5\"> </span><span class=\"ls2_6 ws2_6\">1 1<span class=\"__6 _485\"></span>50 <span class=\"__6 _2d_6\"> </span><span class=\"ls55_5 ws5b_5\">30,6<span class=\"__6 _561\"> </span><span class=\"ls4a_6 ws4c_5\">S<span class=\"__6 _485\"></span>toc<span class=\"__6 _485\"></span>k<span class=\"__6 _485\"></span>h<span class=\"__6 _485\"></span>ol<span class=\"__6 _485\"></span>m<span class=\"__6 _14a\"> </span></span></span></span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz G<span class=\"__6 _485\"></span>BC A<span class=\"__6 _485\"></span>B<span class=\"__6 _ec_1\"> </span><span class=\"ls14_6 ws13_6\">556070<span class=\"__6 _485\"></span>-1715 <span class=\"__6 _d2_2\"> </span></span>2 37<span class=\"__6 _485\"></span>9<span class=\"__6 _512\"> </span><span class=\"ls6_6 ws5_6\">563,3<span class=\"__6 _561\"> </span><span class=\"ls4a_6 ws4c_5\">S<span class=\"__6 _485\"></span>to<span class=\"__6 _485\"></span>ck<span class=\"__6 _485\"></span>h<span class=\"__6 _485\"></span>o<span class=\"__6 _485\"></span>lm<span class=\"__6 _14a\"> </span></span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz I<span class=\"__6 _485\"></span>nternation<span class=\"__6 _485\"></span>al B<span class=\"__6 _485\"></span>.<span class=\"__6 _484\"></span>V<span class=\"__6 _487\"></span>.<span class=\"__6 _516\"> </span>40 <span class=\"__6 _1d_5\"> </span><span class=\"ls11_6 ws10_6\">0,1<span class=\"__6 _569\"> </span><span class=\"ls1_6 ws1_6\">Nederl\u00e4nd<span class=\"__6 _485\"></span>erna<span class=\"__6 _14a\"> </span></span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz I<span class=\"__6 _485\"></span>ndia P<span class=\"__6 _485\"></span>rivate Ltd<span class=\"__6 _ed_1\"> </span>8 650 0<span class=\"__6 _485\"></span>0<span class=\"__6 _485\"></span>0 <span class=\"__6 _515\"> </span><span class=\"ls2b_6 ws28_6\">12,<span class=\"__6 _485\"></span>5<span class=\"__6 _d2_2\"> </span><span class=\"ls5_6 ws4_6\">Indien<span class=\"__6 _14a\"> </span></span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz J<span class=\"__6 _485\"></span>apan K<span class=\"__6 _485\"></span>K<span class=\"__6 _5f_5\"> </span>99 <span class=\"__6 _531\"> </span><span class=\"ls1c_6 ws17_6\">11<span class=\"__6 _485\"></span>,7<span class=\"__6 _546\"> </span><span class=\"ls1_6 ws1_6\">Japan<span class=\"__6 _14a\"> </span></span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz I<span class=\"__6 _485\"></span>nternation<span class=\"__6 _485\"></span>al A<span class=\"__6 _485\"></span>B<span class=\"__6 _ee_1\"> </span><span class=\"ls27_6 ws24_6\">556<span class=\"__6 _484\"></span>782-4890<span class=\"__6 _537\"> </span><span class=\"ls7_6 ws6_6\">1 000<span class=\"__6 _3f_5\"> </span><span class=\"ls11_6 ws10_6\">0<span class=\"__6 _485\"></span>,1<span class=\"__6 _e_6\"> </span><span class=\"ls4a_6 ws4c_5\">S<span class=\"__6 _485\"></span>to<span class=\"__6 _485\"></span>ck<span class=\"__6 _485\"></span>h<span class=\"__6 _485\"></span>o<span class=\"__6 _485\"></span>lm<span class=\"__6 _14a\"> </span></span></span></span></span>H &amp; M Fash<span class=\"__6 _485\"></span>ion A<span class=\"__6 _485\"></span>B<span class=\"__6 _520\"> </span><span class=\"ls27_6 ws24_6\">556922-<span class=\"__6 _487\"></span>7878<span class=\"__6 _5d_5\"> </span><span class=\"ls2_6 ws2_6\">5<span class=\"__6 _485\"></span>0 00<span class=\"__6 _485\"></span>1<span class=\"__6 _543\"> </span><span class=\"ls11_6 ws10_6\">3<span class=\"__6 _490\"></span>0<span class=\"__6 _485\"></span>0<span class=\"__6 _485\"></span>,1<span class=\"__6 _e_6\"> </span><span class=\"ls4a_6 ws4c_5\">S<span class=\"__6 _485\"></span>to<span class=\"__6 _485\"></span>ck<span class=\"__6 _485\"></span>h<span class=\"__6 _485\"></span>o<span class=\"__6 _485\"></span>lm<span class=\"__6 _14a\"> </span></span></span></span></span>H &amp; M Fina<span class=\"__6 _485\"></span>nce A<span class=\"__6 _485\"></span>B<span class=\"__6 _ef_1\"> </span><span class=\"ls10_6 wsf_6\">559<span class=\"__6 _485\"></span>159<span class=\"__6 _485\"></span>-<span class=\"__6 _484\"></span>70<span class=\"__6 _485\"></span>90<span class=\"__6 _4a_6\"> </span><span class=\"ls2_6 ws2_6\">50 0<span class=\"__6 _485\"></span>00 <span class=\"__6 _1d_5\"> </span><span class=\"ls11_6 ws10_6\">0<span class=\"__6 _485\"></span>,1<span class=\"__6 _e_6\"> </span><span class=\"ls4a_6 ws4c_5\">S<span class=\"__6 _485\"></span>toc<span class=\"__6 _485\"></span>k<span class=\"__6 _485\"></span>h<span class=\"__6 _485\"></span>ol<span class=\"__6 _485\"></span>m<span class=\"__6 _14a\"> </span></span></span></span></span>Store Len<span class=\"__6 _485\"></span>s AB<span class=\"__6 _f0_1\"> </span><span class=\"ls43_6 ws44_6\">5<span class=\"__6 _485\"></span>5<span class=\"__6 _485\"></span>9<span class=\"__6 _490\"></span>274<span class=\"__6 _490\"></span>-<span class=\"__6 _490\"></span>69<span class=\"__6 _485\"></span>3<span class=\"__6 _490\"></span>6<span class=\"__6 _564\"> </span></span>25 00<span class=\"__6 _485\"></span>0 <span class=\"__6 _531\"> </span><span class=\"ls13_6 ws12_6\">0,0<span class=\"__6 _d_5\"> </span><span class=\"ls4a_6 ws4c_5\">Sto<span class=\"__6 _485\"></span>c<span class=\"__6 _485\"></span>k<span class=\"__6 _485\"></span>ho<span class=\"__6 _485\"></span>lm<span class=\"__6 _14a\"> </span></span></span>H &amp; M Fina<span class=\"__6 _485\"></span>nce B<span class=\"__6 _485\"></span>V<span class=\"__6 _f1_1\"> </span>50 0<span class=\"__6 _485\"></span>00 <span class=\"__6 _510\"> </span><span class=\"ls13_6 ws12_6\">0,5<span class=\"__6 _8e_3\"> </span><span class=\"ls1_6 ws1_6\">Nede<span class=\"__6 _485\"></span>rl\u00e4nderna<span class=\"__6 _14a\"> </span></span></span>T<span class=\"__6 _487\"></span>otalt<span class=\"__6 _f2_1\"> </span><span class=\"ls2_6 ws2_6\">1 119,<span class=\"__6 _484\"></span>1<span class=\"__6 _14a\"> </span></span>Dotterbolagens aktieinneha<span class=\"__6 _484\"></span>v<span class=\"__6 _14a\"> </span>Hel\u00e4gda dotterbolag.<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _f3_1\"> </span><span class=\"ls54_5 ws5c_5\">ORG.<span class=\"__6 _484\"></span> NUMMER<span class=\"__6 _f4_1\"> </span><span class=\"lse_6 wsd_6\">S<span class=\"__6 _490\"></span>\u00c4T<span class=\"__6 _485\"></span>E<span class=\"__6 _14a\"> </span></span></span>H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; M<span class=\"__6 _485\"></span>auri<span class=\"__6 _485\"></span>tz AS<span class=\"__6 _f5_1\"> </span><span class=\"ls3_6 ws3_6\">Norge </span>H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; M<span class=\"__6 _485\"></span>auri<span class=\"__6 _485\"></span>tz A<span class=\"__6 _485\"></span>/S<span class=\"__6 _f6_1\"> </span><span class=\"ls13_6 ws12_6\">Danmark </span>H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; M<span class=\"__6 _485\"></span>aur<span class=\"__6 _485\"></span>itz U<span class=\"__6 _485\"></span>K Lt<span class=\"__6 _487\"></span>d<span class=\"__6 _f7_1\"> </span><span class=\"ls30_6 ws2e_6\">Storbritannien </span>H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z U<span class=\"__6 _485\"></span>K Se<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>vic<span class=\"__6 _485\"></span>es Lt<span class=\"__6 _484\"></span>d<span class=\"__6 _f8_1\"> </span><span class=\"ls30_6 ws2e_6\">Storbritannien </span>H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; M<span class=\"__6 _485\"></span>auri<span class=\"__6 _485\"></span>tz AG<span class=\"__6 _f9_1\"> </span><span class=\"ls1c_6 ws17_6\">Sc<span class=\"__6 _485\"></span>hweiz </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz B<span class=\"__6 _485\"></span>.<span class=\"__6 _484\"></span>V<span class=\"__6 _484\"></span>. &amp; Co. KG<span class=\"__6 _fa_1\"> </span><span class=\"ls1_6 ws1_6\">T<span class=\"__6 _501\"></span>ys<span class=\"__6 _485\"></span>kland </span>Imp<span class=\"__6 _485\"></span>uls GmbH<span class=\"__6 _fb_1\"> </span><span class=\"ls1_6 ws1_6\">T<span class=\"__6 _501\"></span>ys<span class=\"__6 _485\"></span>kland </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz L<span class=\"__6 _485\"></span>ogi<span class=\"__6 _485\"></span>stik A<span class=\"__6 _485\"></span>B Co<span class=\"__6 _485\"></span>. K<span class=\"__6 _484\"></span>G<span class=\"__6 _fc_1\"> </span><span class=\"ls1_6 ws1_6\">T<span class=\"__6 _501\"></span>ys<span class=\"__6 _485\"></span>kland </span>&amp; Othe<span class=\"__6 _485\"></span>r Storie<span class=\"__6 _485\"></span>s A<span class=\"__6 _485\"></span>B &amp; Co. <span class=\"__6 _485\"></span>K<span class=\"__6 _484\"></span>G<span class=\"__6 _484\"></span> <span class=\"__6 _487\"></span>Germ<span class=\"__6 _484\"></span>a<span class=\"__6 _484\"></span>n<span class=\"__6 _484\"></span>y<span class=\"__6 _fa_1\"> </span><span class=\"ls1_6 ws1_6\">T<span class=\"__6 _501\"></span>ysk<span class=\"__6 _485\"></span>land </span>H &amp; M New B<span class=\"__6 _485\"></span>usin<span class=\"__6 _485\"></span>es<span class=\"__6 _485\"></span>s AB &amp; C<span class=\"__6 _485\"></span>o. KG Germany<span class=\"__6 _fd_1\"> </span><span class=\"ls1_6 ws1_6\">T<span class=\"__6 _501\"></span>ys<span class=\"__6 _485\"></span>kland </span>H &amp; M Ser<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>ice<span class=\"__6 _485\"></span>s Ge<span class=\"__6 _485\"></span>rmany A<span class=\"__6 _485\"></span>B &amp; Co<span class=\"__6 _485\"></span>. K<span class=\"__6 _484\"></span>G<span class=\"__6 _fe_1\"> </span><span class=\"ls1_6 ws1_6\">T<span class=\"__6 _501\"></span>ys<span class=\"__6 _485\"></span>kland </span>Sellhelp Gmb<span class=\"__6 _485\"></span>H <span class=\"__6 _ff_1\"> </span>T<span class=\"__6 _501\"></span>ys<span class=\"__6 _485\"></span>kland<span class=\"__6 _14a\"> </span>H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z H<span class=\"__6 _485\"></span>old<span class=\"__6 _485\"></span>ing B.<span class=\"__6 _484\"></span>V<span class=\"__6 _501\"></span>.<span class=\"__6 _584\"> </span><span class=\"ls1_6 ws1_6\">Nede<span class=\"__6 _485\"></span>rl\u00e4nderna </span>H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; <span class=\"__6 _485\"></span>Mau<span class=\"__6 _485\"></span>ritz N<span class=\"__6 _485\"></span>ether<span class=\"__6 _485\"></span>land<span class=\"__6 _485\"></span>s B.<span class=\"__6 _487\"></span>V<span class=\"__6 _484\"></span>.<span class=\"__6 _585\"> </span><span class=\"ls1_6 ws1_6\">Nede<span class=\"__6 _485\"></span>rl\u00e4nderna </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Ma<span class=\"__6 _485\"></span>urit<span class=\"__6 _485\"></span>z Man<span class=\"__6 _485\"></span>agem<span class=\"__6 _485\"></span>ent B.<span class=\"__6 _484\"></span>V<span class=\"__6 _501\"></span>.<span class=\"__6 _586\"> </span><span class=\"ls1_6 ws1_6\">Nede<span class=\"__6 _485\"></span>rl\u00e4nderna </span>H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z Se<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>vic<span class=\"__6 _485\"></span>es <span class=\"__6 _485\"></span>B.<span class=\"__6 _487\"></span>V<span class=\"__6 _487\"></span>.<span class=\"__6 _fc_1\"> </span><span class=\"ls1_6 ws1_6\">Nederl\u00e4nd<span class=\"__6 _485\"></span>erna </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz B<span class=\"__6 _485\"></span>el<span class=\"__6 _485\"></span>gium NV<span class=\"__6 _587\"> </span><span class=\"ls5_6 ws4_6\">Belgien<span class=\"__6 _14a\"> </span></span>2023<span class=\"__6 _f3_1\"> </span><span class=\"ls54_5 ws5c_5\">ORG.<span class=\"__6 _484\"></span> NUMMER<span class=\"__6 _f4_1\"> </span><span class=\"lse_6 wsd_6\">S<span class=\"__6 _490\"></span>\u00c4T<span class=\"__6 _485\"></span>E<span class=\"__6 _14a\"> </span></span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz <span class=\"__6 _485\"></span>Log<span class=\"__6 _485\"></span>istic<span class=\"__6 _485\"></span>s NV<span class=\"__6 _588\"> </span><span class=\"ls5_6 ws4_6\">Belgien<span class=\"__6 _14a\"> </span></span>H &amp; M NB B<span class=\"__6 _485\"></span>el<span class=\"__6 _485\"></span>gium N<span class=\"__6 _485\"></span>V<span class=\"__6 _589\"> </span><span class=\"ls5_6 ws4_6\">Belgien<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz G<span class=\"__6 _485\"></span>es<span class=\"__6 _485\"></span>mb<span class=\"__6 _485\"></span>H<span class=\"__6 _590\"> </span><span class=\"ls24_6 ws20_6\">\u00d6s<span class=\"__6 _485\"></span>ter<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>ike </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz O<span class=\"__6 _485\"></span>y<span class=\"__6 _591\"> </span><span class=\"ls1_6 ws1_6\">Finland </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>AR<span class=\"__6 _485\"></span>L<span class=\"__6 _592\"> </span>Frank<span class=\"__6 _485\"></span>rike H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz Lo<span class=\"__6 _485\"></span>gis<span class=\"__6 _485\"></span>tic<span class=\"__6 _485\"></span>s GB<span class=\"__6 _485\"></span>C Franc<span class=\"__6 _485\"></span>e<span class=\"__6 _593\"> </span>Frank<span class=\"__6 _485\"></span>rike H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz L<span class=\"__6 _485\"></span>P<span class=\"__6 _10a_1\"> </span>US<span class=\"__6 _485\"></span>A H &amp; M Se<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>vic<span class=\"__6 _485\"></span>es U<span class=\"__6 _485\"></span>S In<span class=\"__6 _485\"></span>c.<span class=\"__6 _10b_1\"> </span>US<span class=\"__6 _485\"></span>A H&amp;M Retai<span class=\"__6 _485\"></span>l US<span class=\"__6 _485\"></span>A In<span class=\"__6 _485\"></span>c.<span class=\"__6 _ff_1\"> </span>U<span class=\"__6 _485\"></span>SA H&amp;M Fashion Inc.<span class=\"__6 _10c_1\"> </span><span class=\"ls2_6 ws2_6\">US<span class=\"__6 _485\"></span>A </span>He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>L<span class=\"__6 _10d_1\"> </span><span class=\"ls1_6 ws1_6\">Spanien </span>He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>ice<span class=\"__6 _485\"></span>s SL<span class=\"__6 _10e_1\"> </span><span class=\"ls1_6 ws1_6\">Spanien </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz s<span class=\"__6 _485\"></span>p. z o.<span class=\"__6 _485\"></span>o.<span class=\"__6 _10f_1\"> </span><span class=\"ls5_6 ws4_6\">Polen<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz Lo<span class=\"__6 _485\"></span>gis<span class=\"__6 _485\"></span>tic<span class=\"__6 _485\"></span>s sp. z o<span class=\"__6 _485\"></span>.o.<span class=\"__6 _594\"> </span><span class=\"ls5_6 ws4_6\">Polen<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz Lo<span class=\"__6 _485\"></span>gis<span class=\"__6 _485\"></span>tic<span class=\"__6 _485\"></span>s 1 sp. z o<span class=\"__6 _485\"></span>.o.<span class=\"__6 _595\"> </span><span class=\"ls5_6 ws4_6\">Polen<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz CZ<span class=\"__6 _485\"></span>, s<span class=\"__6 _485\"></span>.r.o.<span class=\"__6 _596\"> </span><span class=\"ls2d_6 ws2a_6\">Tjeckien </span>H&amp;M S<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>ice<span class=\"__6 _485\"></span>s CZ s.<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>.o.<span class=\"__6 _597\"> </span><span class=\"ls2d_6 ws2a_6\">Tjeckien<span class=\"__6 _14a\"> </span></span>He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz L<span class=\"__6 _485\"></span>da<span class=\"__6 _598\"> </span>Por<span class=\"__6 _485\"></span>tugal H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>.l.<span class=\"__6 _599\"> </span><span class=\"ls1_6 ws1_6\">Italien </span>H &amp; M Se<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>vic<span class=\"__6 _485\"></span>es S<span class=\"__6 _485\"></span>.r.l.<span class=\"__6 _600\"> </span><span class=\"ls1_6 ws1_6\">Italien </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz I<span class=\"__6 _485\"></span>nc<span class=\"__6 _485\"></span>.<span class=\"__6 _601\"> </span><span class=\"ls1_6 ws1_6\">Kanada<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz d<span class=\"__6 _485\"></span>.o.<span class=\"__6 _485\"></span>o.<span class=\"__6 _602\"> </span><span class=\"ls5_6 ws4_6\">Slovenien<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz (<span class=\"__6 _485\"></span>Irel<span class=\"__6 _485\"></span>and) Ltd<span class=\"__6 _603\"> </span><span class=\"ls1_6 ws1_6\">Irland<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz Kf<span class=\"__6 _485\"></span>t<span class=\"__6 _11a\"> </span><span class=\"ls13_6 ws12_6\">Ungern<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz (<span class=\"__6 _485\"></span>Far Ea<span class=\"__6 _485\"></span>st<span class=\"__6 _485\"></span>) Ltd<span class=\"__6 _11b\"> </span><span class=\"ls2a_6 ws27_6\">Hongkong </span>Puls T<span class=\"__6 _484\"></span>rading Fa<span class=\"__6 _485\"></span>r East Ltd<span class=\"__6 _11c\"> </span><span class=\"ls2a_6 ws27_6\">Hongkong </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz H<span class=\"__6 _485\"></span>ol<span class=\"__6 _485\"></span>ding A<span class=\"__6 _485\"></span>sia Ltd<span class=\"__6 _11d\"> </span><span class=\"ls2a_6 ws27_6\">Hongkong </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz Ltd<span class=\"__6 _11e\"> </span><span class=\"ls2a_6 ws27_6\">Hongkong </span>He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz (<span class=\"__6 _485\"></span>Sh<span class=\"__6 _485\"></span>angh<span class=\"__6 _485\"></span>ai) C<span class=\"__6 _485\"></span>omm<span class=\"__6 _485\"></span>ercia<span class=\"__6 _485\"></span>l Co Ltd<span class=\"__6 _11f\"> </span>Ki<span class=\"__6 _485\"></span>na H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz (<span class=\"__6 _485\"></span>Sh<span class=\"__6 _485\"></span>angh<span class=\"__6 _485\"></span>ai) T<span class=\"__6 _487\"></span>rad<span class=\"__6 _485\"></span>ing C<span class=\"__6 _485\"></span>o Ltd<span class=\"__6 _604\"> </span>Ki<span class=\"__6 _485\"></span>na H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz (<span class=\"__6 _485\"></span>Sh<span class=\"__6 _485\"></span>angh<span class=\"__6 _485\"></span>ai) C<span class=\"__6 _485\"></span>orp<span class=\"__6 _485\"></span>oratio<span class=\"__6 _485\"></span>n Ser<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>ic<span class=\"__6 _485\"></span>e Co<span class=\"__6 _485\"></span>.,<span class=\"__6 _485\"></span>Ltd<span class=\"__6 _605\"> </span><span class=\"ls2f_6 ws2d_6\">Kina<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>K s<span class=\"__6 _485\"></span>.r.o.<span class=\"__6 _606\"> </span>Slo<span class=\"__6 _485\"></span>vaki<span class=\"__6 _485\"></span>en H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>A<span class=\"__6 _607\"> </span><span class=\"ls1_6 ws1_6\">Grekland </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz L<span class=\"__6 _485\"></span>LC<span class=\"__6 _608\"> </span><span class=\"ls1_6 ws1_6\">Rys<span class=\"__6 _485\"></span>sland </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz T<span class=\"__6 _485\"></span>R T<span class=\"__6 _487\"></span>eks<span class=\"__6 _485\"></span>til Ltd Sirketi<span class=\"__6 _fd_1\"> </span><span class=\"ls56_5 ws61_5\">T\u00fc<span class=\"__6 _485\"></span>rk<span class=\"__6 _485\"></span>iye </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz Ltd<span class=\"__6 _607\"> </span><span class=\"ls24_6 ws20_6\">Syd<span class=\"__6 _485\"></span>ko<span class=\"__6 _485\"></span>rea </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>R<span class=\"__6 _485\"></span>L<span class=\"__6 _609\"> </span><span class=\"ls30_6 ws2e_6\">Rum\u00e4nien </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz R<span class=\"__6 _485\"></span>O Se<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>vic<span class=\"__6 _485\"></span>es S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>R<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>L<span class=\"__6 _485\"></span>.<span class=\"__6 _610\"> </span><span class=\"ls30_6 ws2e_6\">Rum\u00e4nien<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz d<span class=\"__6 _485\"></span>.o.<span class=\"__6 _485\"></span>o. <span class=\"__6 _611\"> </span><span class=\"ls1b_6 ws23_6\">K<span class=\"__6 _485\"></span>roati<span class=\"__6 _485\"></span>en </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz P<span class=\"__6 _485\"></span>TE Ltd<span class=\"__6 _612\"> </span><span class=\"ls3_6 ws3_6\">Singapor<span class=\"__6 _484\"></span>e </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz EO<span class=\"__6 _485\"></span>OD<span class=\"__6 _613\"> </span><span class=\"ls30_6 ws2e_6\">Bulgarien<span class=\"__6 _14a\"> </span></span>Weekday Bra<span class=\"__6 _485\"></span>nds A<span class=\"__6 _485\"></span>B<span class=\"__6 _12a\"> </span><span class=\"ls6_6 ws5_6\">5566<span class=\"__6 _487\"></span>75-8438<span class=\"__6 _12b\"> </span><span class=\"ls1a_6 ws3a_6\">Sver<span class=\"__6 _485\"></span>ige<span class=\"__6 _14a\"> </span></span></span>Singular AB<span class=\"__6 _12c\"> </span><span class=\"ls10_6 wsf_6\">559<span class=\"__6 _485\"></span>2<span class=\"__6 _485\"></span>26-1<span class=\"__6 _485\"></span>6<span class=\"__6 _485\"></span>47<span class=\"__6 _12b\"> </span><span class=\"ls1a_6 ws3a_6\">Sveri<span class=\"__6 _485\"></span>ge<span class=\"__6 _14a\"> </span></span></span>WLC Ho<span class=\"__6 _485\"></span>ldin<span class=\"__6 _485\"></span>g AB<span class=\"__6 _12d\"> </span><span class=\"ls10_6 wsf_6\">55942<span class=\"__6 _485\"></span>9<span class=\"__6 _485\"></span>-26<span class=\"__6 _485\"></span>40<span class=\"__6 _12b\"> </span><span class=\"ls1a_6 ws3a_6\">S<span class=\"__6 _485\"></span>verig<span class=\"__6 _485\"></span>e<span class=\"__6 _14a\"> </span></span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>A<span class=\"__6 _490\"></span>. de C.<span class=\"__6 _484\"></span>V<span class=\"__6 _484\"></span>.<span class=\"__6 _12e\"> </span><span class=\"ls1d_6 ws18_6\">M<span class=\"__6 _485\"></span>exi<span class=\"__6 _485\"></span>ko </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz M<span class=\"__6 _485\"></span>anag<span class=\"__6 _485\"></span>em<span class=\"__6 _485\"></span>ent S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>. d<span class=\"__6 _485\"></span>e C.<span class=\"__6 _484\"></span>V<span class=\"__6 _484\"></span>.<span class=\"__6 _12c\"> </span><span class=\"ls1d_6 ws18_6\">Mex<span class=\"__6 _485\"></span>iko<span class=\"__6 _14a\"> </span></span>2023<span class=\"__6 _f3_1\"> </span><span class=\"ls54_5 ws5c_5\">ORG.<span class=\"__6 _484\"></span> NUMMER<span class=\"__6 _f4_1\"> </span><span class=\"lse_6 wsd_6\">S<span class=\"__6 _490\"></span>\u00c4T<span class=\"__6 _485\"></span>E<span class=\"__6 _14a\"> </span></span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>icio<span class=\"__6 _485\"></span>s S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>. d<span class=\"__6 _485\"></span>e C.<span class=\"__6 _484\"></span>V<span class=\"__6 _484\"></span>.<span class=\"__6 _12f\"> </span><span class=\"ls1d_6 ws18_6\">M<span class=\"__6 _485\"></span>exi<span class=\"__6 _485\"></span>ko </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>upp<span class=\"__6 _485\"></span>or<span class=\"__6 _485\"></span>t S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>. d<span class=\"__6 _485\"></span>e C.<span class=\"__6 _484\"></span>V<span class=\"__6 _484\"></span>.<span class=\"__6 _614\"> </span><span class=\"ls1d_6 ws18_6\">M<span class=\"__6 _485\"></span>exi<span class=\"__6 _485\"></span>ko </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>IA<span class=\"__6 _615\"> </span>Lettla<span class=\"__6 _485\"></span>nd H &amp; M Retail S<span class=\"__6 _485\"></span>DN B<span class=\"__6 _485\"></span>H<span class=\"__6 _485\"></span>D<span class=\"__6 _616\"> </span><span class=\"ls1_6 ws1_6\">Malaysia </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>pA<span class=\"__6 _f5_1\"> </span>C<span class=\"__6 _485\"></span>hile H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz O<span class=\"__6 _485\"></span>\u00dc<span class=\"__6 _617\"> </span><span class=\"ls1_6 ws1_6\">Estland </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz UA<span class=\"__6 _485\"></span>B<span class=\"__6 _f9_1\"> </span><span class=\"ls5_6 ws4_6\">Li<span class=\"__6 _484\"></span>tauen<span class=\"__6 _484\"></span> </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz d<span class=\"__6 _485\"></span>.o.<span class=\"__6 _485\"></span>o.<span class=\"__6 _618\"> </span><span class=\"ls5_6 ws4_6\">Serbien </span>H and M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es an<span class=\"__6 _485\"></span>d Mau<span class=\"__6 _485\"></span>ritz PY<span class=\"__6 _490\"></span>T L<span class=\"__6 _501\"></span>T<span class=\"__6 _485\"></span>D<span class=\"__6 _fe_1\"> </span>Sydafr<span class=\"__6 _485\"></span>ika H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz P<span class=\"__6 _485\"></span>ty Ltd<span class=\"__6 _606\"> </span><span class=\"ls1_6 ws1_6\">Australien </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>A<span class=\"__6 _490\"></span>.C.<span class=\"__6 _617\"> </span><span class=\"lsb_6 wsa_6\">Peru </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz (<span class=\"__6 _485\"></span>Ma<span class=\"__6 _485\"></span>cau<span class=\"__6 _485\"></span>) Limi<span class=\"__6 _485\"></span>ted<span class=\"__6 _619\"> </span><span class=\"ls5_6 ws4_6\">Indien </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz Reta<span class=\"__6 _485\"></span>il Pri<span class=\"__6 _485\"></span>vate Limited<span class=\"__6 _620\"> </span><span class=\"ls5_6 ws4_6\">Indien </span>CO<span class=\"__6 _485\"></span>S Retail Pr<span class=\"__6 _485\"></span>ivate Lim<span class=\"__6 _485\"></span>ited<span class=\"__6 _621\"> </span><span class=\"ls5_6 ws4_6\">Indien </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz I<span class=\"__6 _485\"></span>N<span class=\"__6 _485\"></span>C<span class=\"__6 _622\"> </span><span class=\"ls1_6 ws1_6\">Filippinerna<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz N<span class=\"__6 _485\"></span>ew Zeala<span class=\"__6 _485\"></span>nd Ltd<span class=\"__6 _623\"> </span>Nya Zee<span class=\"__6 _485\"></span>lan<span class=\"__6 _485\"></span>d H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz C<span class=\"__6 _485\"></span>yp<span class=\"__6 _485\"></span>rus Ltd<span class=\"__6 _12e\"> </span><span class=\"ls13_6 ws12_6\">Cypern<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz K<span class=\"__6 _485\"></span>azak<span class=\"__6 _485\"></span>hsta<span class=\"__6 _485\"></span>n LL<span class=\"__6 _485\"></span>P<span class=\"__6 _13a\"> </span><span class=\"ls1_6 ws1_6\">Kazakstan<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz C<span class=\"__6 _485\"></span>ol<span class=\"__6 _485\"></span>omb<span class=\"__6 _485\"></span>ia S.<span class=\"__6 _490\"></span>A<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>S.<span class=\"__6 _13a\"> </span><span class=\"ls2a_6 ws27_6\">C<span class=\"__6 _485\"></span>olombia<span class=\"__6 _14a\"> </span></span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz I<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>land e<span class=\"__6 _485\"></span>hf<span class=\"__6 _603\"> </span><span class=\"ls1_6 ws1_6\">Island </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz V<span class=\"__6 _485\"></span>ietnam L<span class=\"__6 _485\"></span>LC<span class=\"__6 _13b\"> </span>Vi<span class=\"__6 _485\"></span>etnam H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz G<span class=\"__6 _485\"></span>eo<span class=\"__6 _485\"></span>rgia LLC<span class=\"__6 _13c\"> </span><span class=\"ls19_6 ws2c_6\">Ge<span class=\"__6 _485\"></span>org<span class=\"__6 _485\"></span>ien<span class=\"__6 _485\"></span> </span>He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz U<span class=\"__6 _485\"></span>rug<span class=\"__6 _485\"></span>uay S.<span class=\"__6 _490\"></span>A<span class=\"__6 _485\"></span>.<span class=\"__6 _602\"> </span><span class=\"ls13_6 ws12_6\">Uruguay </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz L<span class=\"__6 _485\"></span>LC<span class=\"__6 _13d\"> </span><span class=\"ls2f_6 ws2d_6\">Ukraina </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz B<span class=\"__6 _485\"></span>el L<span class=\"__6 _485\"></span>LC<span class=\"__6 _13e\"> </span><span class=\"ls1_6 ws1_6\">Belarus </span>H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz B<span class=\"__6 _485\"></span>&amp;H d<span class=\"__6 _485\"></span>.o.o<span class=\"__6 _485\"></span>.<span class=\"__6 _13f\"> </span><span class=\"ls5_6 ws4_6\">Bosnien <span class=\"__6 _485\"></span>H<span class=\"__6 _485\"></span>ercegovin<span class=\"__6 _484\"></span>a </span>H&amp;M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z Kosov<span class=\"__6 _485\"></span>o SH<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>P<span class=\"__6 _487\"></span>.<span class=\"__6 _485\"></span>K<span class=\"__6 _485\"></span>.<span class=\"__6 _624\"> </span><span class=\"ls2b_6 ws28_6\">Kosovo<span class=\"__6 _14a\"> </span></span>H&amp;M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z Alb<span class=\"__6 _485\"></span>ania S<span class=\"__6 _485\"></span>H<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>P<span class=\"__6 _487\"></span>.<span class=\"__6 _485\"></span>K<span class=\"__6 _485\"></span>.<span class=\"__6 _625\"> </span><span class=\"ls1_6 ws1_6\">Albanien<span class=\"__6 _14a\"> </span></span>H&amp;M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z M<span class=\"__6 _485\"></span>K doo<span class=\"__6 _485\"></span>el S<span class=\"__6 _485\"></span>kopje<span class=\"__6 _626\"> </span><span class=\"ls3_6 ws3_6\">Nordmak<span class=\"__6 _484\"></span>edonien<span class=\"__6 _14a\"> </span></span>H&amp;M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z EC S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>.<span class=\"__6 _627\"> </span><span class=\"ls3_6 ws3_6\">Ecuador<span class=\"__6 _14a\"> </span></span>H&amp;M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z LLC <span class=\"__6 _13e\"> </span><span class=\"ls30_6 ws2e_6\">Puer<span class=\"__6 _485\"></span>to<span class=\"__6 _484\"></span> Rico<span class=\"__6 _14a\"> </span></span>Dotterbolag med innehav utan best\u00e4mmande inflytande<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _14a\"> </span>PROC<span class=\"__6 _485\"></span>ENT<span class=\"__6 _485\"></span>UEL<span class=\"__6 _485\"></span>L<span class=\"__6 _487\"></span>T<span class=\"__6 _14a\"> </span>INNEHA<span class=\"__6 _501\"></span>V<span class=\"__6 _500\"> </span><span class=\"ws5c_5\">ORG.<span class=\"__6 _484\"></span> NUMMER<span class=\"__6 _f4_1\"> </span><span class=\"lse_6 wsd_6\">S<span class=\"__6 _490\"></span>\u00c4T<span class=\"__6 _485\"></span>E<span class=\"__6 _14a\"> </span></span></span>Sellhelp A<span class=\"__6 _485\"></span>B<span class=\"__6 _628\"> </span><span class=\"ls13_6 ws12_6\">80,<span class=\"__6 _485\"></span>2<span class=\"__6 _564\"> </span><span class=\"ls1b_6 ws23_6\">5<span class=\"__6 _485\"></span>5<span class=\"__6 _485\"></span>6996<span class=\"__6 _485\"></span>-1260<span class=\"__6 _12b\"> </span><span class=\"ls1a_6 ws3a_6\">S<span class=\"__6 _485\"></span>verig<span class=\"__6 _485\"></span>e<span class=\"__6 _14a\"> </span></span></span></span>H&amp;M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z Bra<span class=\"__6 _485\"></span>zil Im<span class=\"__6 _485\"></span>por<span class=\"__6 _485\"></span>ta<span class=\"__6 _485\"></span>coe<span class=\"__6 _485\"></span>s Ltda. <span class=\"__6 _6c_4\"> </span><span class=\"ls13_6 ws12_6\">80,0<span class=\"__6 _629\"> </span><span class=\"ls1_6 ws1_6\">Brasilien<span class=\"__6 _14a\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-515": {
   "value": "H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cer<span class=\"__5 _384\"></span>nen har t<span class=\"__5 _384\"></span>v\u00e5 ic<span class=\"__5 _384\"></span>ke hel\u00e4<span class=\"__5 _384\"></span>gda dot<span class=\"__5 _384\"></span>terbo<span class=\"__5 _384\"></span>lag, d<span class=\"__5 _384\"></span>\u00e4r Se<span class=\"__5 _384\"></span>llhe<span class=\"__5 _384\"></span>lp AB \u00e4<span class=\"__5 _384\"></span>r det st\u00f6r<span class=\"__5 _384\"></span>sta, s<span class=\"__5 _384\"></span>e not 29<span class=\"__5 _385\"></span>. U<span class=\"__5 _384\"></span>nder 2<span class=\"__5 _384\"></span>023 up<span class=\"__5 _384\"></span>pg\u00e5r re<span class=\"__5 _384\"></span>sultaten f\u00f6r in<span class=\"__5 _384\"></span>nehave<span class=\"__5 _384\"></span>n utan b<span class=\"__5 _384\"></span>est\u00e4m<span class=\"__5 _384\"></span>mand<span class=\"__5 _384\"></span>e infly<span class=\"__5 _384\"></span>tand<span class=\"__5 _384\"></span>e till M<span class=\"__5 _384\"></span>SEK -29 (<span class=\"__5 _384\"></span>0) oc<span class=\"__5 _384\"></span>h det ac<span class=\"__5 _384\"></span>kumul<span class=\"__5 _384\"></span>erade belop<span class=\"__5 _384\"></span>pet tillh\u00f6rande innehav u<span class=\"__5 _385\"></span>tan best\u00e4mmand<span class=\"__5 _384\"></span>e inflytande inom eget kapit<span class=\"__5 _384\"></span>al upp<span class=\"__5 _384\"></span>g\u00e5r till M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 82 (0<span class=\"__5 _384\"></span>)Dotterbolag med innehav utan best\u00e4mmande inflytande<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _14a\"> </span>PROC<span class=\"__6 _485\"></span>ENT<span class=\"__6 _485\"></span>UEL<span class=\"__6 _485\"></span>L<span class=\"__6 _487\"></span>T<span class=\"__6 _14a\"> </span>INNEHA<span class=\"__6 _501\"></span>V<span class=\"__6 _500\"> </span><span class=\"ws5c_5\">ORG.<span class=\"__6 _484\"></span> NUMMER<span class=\"__6 _f4_1\"> </span><span class=\"lse_6 wsd_6\">S<span class=\"__6 _490\"></span>\u00c4T<span class=\"__6 _485\"></span>E<span class=\"__6 _14a\"> </span></span></span>Sellhelp A<span class=\"__6 _485\"></span>B<span class=\"__6 _628\"> </span><span class=\"ls13_6 ws12_6\">80,<span class=\"__6 _485\"></span>2<span class=\"__6 _564\"> </span><span class=\"ls1b_6 ws23_6\">5<span class=\"__6 _485\"></span>5<span class=\"__6 _485\"></span>6996<span class=\"__6 _485\"></span>-1260<span class=\"__6 _12b\"> </span><span class=\"ls1a_6 ws3a_6\">S<span class=\"__6 _485\"></span>verig<span class=\"__6 _485\"></span>e<span class=\"__6 _14a\"> </span></span></span></span>H&amp;M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z Bra<span class=\"__6 _485\"></span>zil Im<span class=\"__6 _485\"></span>por<span class=\"__6 _485\"></span>ta<span class=\"__6 _485\"></span>coe<span class=\"__6 _485\"></span>s Ltda. <span class=\"__6 _6c_4\"> </span><span class=\"ls13_6 ws12_6\">80,0<span class=\"__6 _629\"> </span><span class=\"ls1_6 ws1_6\">Brasilien<span class=\"__6 _14a\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-516": {
   "value": "14. IMMATERIELLA TILLG\u00c5NGAR Vid redovisning av immateriella tillg\u00e5ngar till\u00e4mpas IAS 38 Immateriella tillg\u00e5ngar. Immateriella tillg\u00e5ngar med begr\u00e4nsad livsl\u00e4ngd redovisas till anskaff- ningsv\u00e4rde med avdrag f\u00f6r ackumulerade avskrivningar och eventuella ackumulerade nedskrivningar .  Avskrivningar f\u00f6rdelas linj\u00e4rt \u00f6ver  tillg\u00e5ngarnas f\u00f6rv\u00e4ntade nyttjandeperiod. Utgifter f\u00f6r utveckling balanseras i den m\u00e5n dessa bed\u00f6ms komma att ge framtida ekonomiska f\u00f6rdelar och anskaffningsv\u00e4rdet kan fastst\u00e4llas p\u00e5 ett tillf\u00f6rlitligt s\u00e4tt. Det redovisade v\u00e4rdet inkluderar direkta utgifter f\u00f6r f\u00f6rv\u00e4rvade tj\u00e4nster, kostnader f\u00f6r anst\u00e4lld personal och material samt indirekta utgifter som kan h\u00e4nf\u00f6ras till tillg\u00e5ngen. \u00d6vriga utgifter f\u00f6r utveckling samt underh\u00e5lls- och utbildningsinsatser redovisas i resultatr\u00e4kningen som kostnad n\u00e4r de uppkommer . Balanserade utvecklingsutgifter avser i huvudsak IT-relaterade  investeringar. Avskrivningar har p\u00e5b\u00f6rjats p\u00e5 de delar som har tagits i bruk under 2014-2023, detta motsvarar cirka 98 (97) procent av de balanserade utvecklingsutgifterna. Goodwill utg\u00f6rs av det belopp varmed anskaffningsv\u00e4rdet f\u00f6r dotter- bolagsaktierna \u00f6verstiger det vid f\u00f6rv\u00e4rvstillf\u00e4llet ber\u00e4knade v\u00e4rdet av identifierbara nettotillg\u00e5ngar i det f\u00f6rv\u00e4rvade f\u00f6retaget. Goodwill vid f\u00f6rv\u00e4rv av dotterbolag redovisas som immateriella tillg\u00e5ngar. Eventuell nedskrivning redovisas i resultatr\u00e4kningen . F\u00f6r information om nedskrivning, se not 10. KONCERNEN 2023 2022 Varum\u00e4rken Ing\u00e5ende anskaffningsv\u00e4rde \u2013 \u2013 R\u00f6relsef\u00f6rv\u00e4rv 500 \u2013 Utg\u00e5ende anskaffningsv\u00e4rde 500 \u2013 Ing\u00e5ende avskrivningar och nedskrivningar \u2013 \u2013 \u00c5rets avskrivning -50 \u2013 Utg\u00e5ende ackumulerade  avskrivningar och nedskrivningar -50 \u2013 Utg\u00e5ende bokf\u00f6rt v\u00e4rde  450 \u2013 Hyresr\u00e4tter och liknande r\u00e4ttigheter Ing\u00e5ende anskaffningsv\u00e4rde 1 040 1 162 \u00c5rets anskaffningar 22 10 Avyttringar/utrangeringar -35 -196 Omr\u00e4kningseffekter 30 64 Utg\u00e5ende anskaffningsv\u00e4rde 1 057 1 040 Ing\u00e5ende avskrivningar och nedskrivningar -753 -794 Avyttringar/utrangeringar 32 194 \u00c5rets avskrivning och nedskrivning -95 -110 Omr\u00e4kningseffekter -21 -43 Utg\u00e5ende ackumulerade  avskrivningar nedskrivningar -837 -753 Utg\u00e5ende bokf\u00f6rt v\u00e4rde 220 287 KONCERNEN 2023 2022 Ing\u00e5ende v\u00e4rde p\u00e5g\u00e5ende projekt 18 5 \u00c5rets f\u00f6r\u00e4ndring -11 13 Omr\u00e4kningseffekter 1 0 Utg\u00e5ende v\u00e4rde p\u00e5g\u00e5ende projekt 8 18 Utg\u00e5ende bokf\u00f6rt v\u00e4rde inkl projekt  228 305 Justering f\u00f6r IFRS 16 1 68 -144 Totalt utg\u00e5ende bokf\u00f6rt v\u00e4rde  296 161 1)  Se not 17. KONCERNEN 2023 2022 Balanserade utvecklingsutgifter Ing\u00e5ende anskaffningsv\u00e4rde 15 004 13 696 R\u00f6relsef\u00f6rv\u00e4rv 166 \u2013 \u00c5rets anskaffningar 967 1 463 Nedskrivningar -281 -155 Utg\u00e5ende anskaffningsv\u00e4rde 15 856 15 004 Ing\u00e5ende avskrivningar och nedskrivningar -6 073 -4 428 R\u00f6relsef\u00f6rv\u00e4rv -6 \u2013 \u00c5rets avskrivning -1 962 -1 665 Nedskrivningar 151 20 Utg\u00e5ende ackumulerade  avskrivningar och nedskrivningar -7 890 -6 073 Utg\u00e5ende bokf\u00f6rt v\u00e4rde  7 966 8 931 KONCERNEN 2023 2022 Goodwill 2 Ing\u00e5ende bokf\u00f6rt v\u00e4rde 64 64 R\u00f6relsef\u00f6rv\u00e4rv 949 \u2013 Utg\u00e5ende bokf\u00f6rt v\u00e4rde  1 013 64 2)  Goodwill har uppkommit dels genom f\u00f6retagsf\u00f6rv\u00e4rv under 2008-2010 av FaBric Scandinavien AB och dels genom f\u00f6retagsf\u00f6rv\u00e4rv under 2023 av Sellhelp AB, till f\u00f6ljd av avtalsf\u00f6r\u00e4ndringar i aktie\u00e4garavtalet. F\u00f6r mer information om kassagenererande enheter avseende goodwill, se not 10 . ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-517": {
   "value": "14. IMMATERIELLA TILLG\u00c5NGAR Vid redovisning av immateriella tillg\u00e5ngar till\u00e4mpas IAS 38 Immateriella tillg\u00e5ngar. Immateriella tillg\u00e5ngar med begr\u00e4nsad livsl\u00e4ngd redovisas till anskaff- ningsv\u00e4rde med avdrag f\u00f6r ackumulerade avskrivningar och eventuella ackumulerade nedskrivningar .  Avskrivningar f\u00f6rdelas linj\u00e4rt \u00f6ver  tillg\u00e5ngarnas f\u00f6rv\u00e4ntade nyttjandeperiod. Utgifter f\u00f6r utveckling balanseras i den m\u00e5n dessa bed\u00f6ms komma att ge framtida ekonomiska f\u00f6rdelar och anskaffningsv\u00e4rdet kan fastst\u00e4llas p\u00e5 ett tillf\u00f6rlitligt s\u00e4tt. Det redovisade v\u00e4rdet inkluderar direkta utgifter f\u00f6r f\u00f6rv\u00e4rvade tj\u00e4nster, kostnader f\u00f6r anst\u00e4lld personal och material samt indirekta utgifter som kan h\u00e4nf\u00f6ras till tillg\u00e5ngen. \u00d6vriga utgifter f\u00f6r utveckling samt underh\u00e5lls- och utbildningsinsatser redovisas i resultatr\u00e4kningen som kostnad n\u00e4r de uppkommer . Balanserade utvecklingsutgifter avser i huvudsak IT-relaterade  investeringar. Avskrivningar har p\u00e5b\u00f6rjats p\u00e5 de delar som har tagits i bruk under 2014-2023, detta motsvarar cirka 98 (97) procent av de balanserade utvecklingsutgifterna. Goodwill utg\u00f6rs av det belopp varmed anskaffningsv\u00e4rdet f\u00f6r dotter- bolagsaktierna \u00f6verstiger det vid f\u00f6rv\u00e4rvstillf\u00e4llet ber\u00e4knade v\u00e4rdet av identifierbara nettotillg\u00e5ngar i det f\u00f6rv\u00e4rvade f\u00f6retaget. Goodwill vid f\u00f6rv\u00e4rv av dotterbolag redovisas som immateriella tillg\u00e5ngar. Eventuell nedskrivning redovisas i resultatr\u00e4kningen . F\u00f6r information om nedskrivning, se not 10. KONCERNEN 2023 2022 Varum\u00e4rken Ing\u00e5ende anskaffningsv\u00e4rde \u2013 \u2013 R\u00f6relsef\u00f6rv\u00e4rv 500 \u2013 Utg\u00e5ende anskaffningsv\u00e4rde 500 \u2013 Ing\u00e5ende avskrivningar och nedskrivningar \u2013 \u2013 \u00c5rets avskrivning -50 \u2013 Utg\u00e5ende ackumulerade  avskrivningar och nedskrivningar -50 \u2013 Utg\u00e5ende bokf\u00f6rt v\u00e4rde  450 \u2013 Hyresr\u00e4tter och liknande r\u00e4ttigheter Ing\u00e5ende anskaffningsv\u00e4rde 1 040 1 162 \u00c5rets anskaffningar 22 10 Avyttringar/utrangeringar -35 -196 Omr\u00e4kningseffekter 30 64 Utg\u00e5ende anskaffningsv\u00e4rde 1 057 1 040 Ing\u00e5ende avskrivningar och nedskrivningar -753 -794 Avyttringar/utrangeringar 32 194 \u00c5rets avskrivning och nedskrivning -95 -110 Omr\u00e4kningseffekter -21 -43 Utg\u00e5ende ackumulerade  avskrivningar nedskrivningar -837 -753 Utg\u00e5ende bokf\u00f6rt v\u00e4rde 220 287 KONCERNEN 2023 2022 Ing\u00e5ende v\u00e4rde p\u00e5g\u00e5ende projekt 18 5 \u00c5rets f\u00f6r\u00e4ndring -11 13 Omr\u00e4kningseffekter 1 0 Utg\u00e5ende v\u00e4rde p\u00e5g\u00e5ende projekt 8 18 Utg\u00e5ende bokf\u00f6rt v\u00e4rde inkl projekt  228 305 Justering f\u00f6r IFRS 16 1 68 -144 Totalt utg\u00e5ende bokf\u00f6rt v\u00e4rde  296 161 1)  Se not 17. KONCERNEN 2023 2022 Balanserade utvecklingsutgifter Ing\u00e5ende anskaffningsv\u00e4rde 15 004 13 696 R\u00f6relsef\u00f6rv\u00e4rv 166 \u2013 \u00c5rets anskaffningar 967 1 463 Nedskrivningar -281 -155 Utg\u00e5ende anskaffningsv\u00e4rde 15 856 15 004 Ing\u00e5ende avskrivningar och nedskrivningar -6 073 -4 428 R\u00f6relsef\u00f6rv\u00e4rv -6 \u2013 \u00c5rets avskrivning -1 962 -1 665 Nedskrivningar 151 20 Utg\u00e5ende ackumulerade  avskrivningar och nedskrivningar -7 890 -6 073 Utg\u00e5ende bokf\u00f6rt v\u00e4rde  7 966 8 931 KONCERNEN 2023 2022 Goodwill 2 Ing\u00e5ende bokf\u00f6rt v\u00e4rde 64 64 R\u00f6relsef\u00f6rv\u00e4rv 949 \u2013 Utg\u00e5ende bokf\u00f6rt v\u00e4rde  1 013 64 2)  Goodwill har uppkommit dels genom f\u00f6retagsf\u00f6rv\u00e4rv under 2008-2010 av FaBric Scandinavien AB och dels genom f\u00f6retagsf\u00f6rv\u00e4rv under 2023 av Sellhelp AB, till f\u00f6ljd av avtalsf\u00f6r\u00e4ndringar i aktie\u00e4garavtalet. F\u00f6r mer information om kassagenererande enheter avseende goodwill, se not 10 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-519": {
   "value": "Vid redovisning av immateriella tillg\u00e5ngar till\u00e4mpas IAS 38 Immateriella tillg\u00e5ngar. Immateriella tillg\u00e5ngar med begr\u00e4nsad livsl\u00e4ngd redovisas till anskaff- ningsv\u00e4rde med avdrag f\u00f6r ackumulerade avskrivningar och eventuella ackumulerade nedskrivningar .  Avskrivningar f\u00f6rdelas linj\u00e4rt \u00f6ver  tillg\u00e5ngarnas f\u00f6rv\u00e4ntade nyttjandeperiod. Utgifter f\u00f6r utveckling balanseras i den m\u00e5n dessa bed\u00f6ms komma att ge framtida ekonomiska f\u00f6rdelar och anskaffningsv\u00e4rdet kan fastst\u00e4llas p\u00e5 ett tillf\u00f6rlitligt s\u00e4tt. Det redovisade v\u00e4rdet inkluderar direkta utgifter f\u00f6r f\u00f6rv\u00e4rvade tj\u00e4nster, kostnader f\u00f6r anst\u00e4lld personal och material samt indirekta utgifter som kan h\u00e4nf\u00f6ras till tillg\u00e5ngen. \u00d6vriga utgifter f\u00f6r utveckling samt underh\u00e5lls- och utbildningsinsatser redovisas i resultatr\u00e4kningen som kostnad n\u00e4r de uppkommer ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-520": {
   "value": "Utgifter f\u00f6r utveckling balanseras i den m\u00e5n dessa bed\u00f6ms komma att ge framtida ekonomiska f\u00f6rdelar och anskaffningsv\u00e4rdet kan fastst\u00e4llas p\u00e5 ett tillf\u00f6rlitligt s\u00e4tt. Det redovisade v\u00e4rdet inkluderar direkta utgifter f\u00f6r f\u00f6rv\u00e4rvade tj\u00e4nster, kostnader f\u00f6r anst\u00e4lld personal och material samt indirekta utgifter som kan h\u00e4nf\u00f6ras till tillg\u00e5ngen. \u00d6vriga utgifter f\u00f6r utveckling samt underh\u00e5lls- och utbildningsinsatser redovisas i resultatr\u00e4kningen som kostnad n\u00e4r de uppkommer Utgifter f\u00f6r materiella anl\u00e4ggningstillg\u00e5ngar redovisas i balansr\u00e4kningen om det \u00e4r sannolikt att framtida ekonomiska f\u00f6rdelar f\u00f6rknippade med tillg\u00e5ngen kommer f\u00f6retaget till del och tillg\u00e5ngens anskaffningsv\u00e4rde kan ber\u00e4knas p\u00e5 ett tillf\u00f6rlitligt s\u00e4tt. \u00d6vriga utgifter samt utgifter f\u00f6r l\u00f6pande underh\u00e5ll och reparationer redovisas som kostnad i den period de uppkommer. Materiella anl\u00e4ggningstillg\u00e5ngar redovisas till anskaff- ningsv\u00e4rde med avdrag f\u00f6r ackumulerade avskrivningar och eventuella ackumulerade nedskrivningar . Avskrivningar f\u00f6rdelas linj\u00e4rt \u00f6ver till- g\u00e5ngarnas f\u00f6rv\u00e4ntade nyttjandeperiod. Mark skrivs inte av ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-521": {
   "value": "15. BYGGNADER, MARK OCH INVENTARIER Vid redovisning av materiella anl\u00e4ggningstillg\u00e5ngar till\u00e4mpas IAS 16 Materiella anl\u00e4ggningstillg\u00e5ngar. Utgifter f\u00f6r materiella anl\u00e4ggningstillg\u00e5ngar redovisas i balansr\u00e4kningen om det \u00e4r sannolikt att framtida ekonomiska f\u00f6rdelar f\u00f6rknippade med tillg\u00e5ngen kommer f\u00f6retaget till del och tillg\u00e5ngens anskaffningsv\u00e4rde kan ber\u00e4knas p\u00e5 ett tillf\u00f6rlitligt s\u00e4tt. \u00d6vriga utgifter samt utgifter f\u00f6r l\u00f6pande underh\u00e5ll och reparationer redovisas som kostnad i den period de uppkommer. Materiella anl\u00e4ggningstillg\u00e5ngar redovisas till anskaff- ningsv\u00e4rde med avdrag f\u00f6r ackumulerade avskrivningar och eventuella ackumulerade nedskrivningar . Avskrivningar f\u00f6rdelas linj\u00e4rt \u00f6ver till- g\u00e5ngarnas f\u00f6rv\u00e4ntade nyttjandeperiod. Mark skrivs inte av . F\u00f6r information om nedskrivning, se not 10.  F\u00f6r nyttjander\u00e4ttstillg\u00e5ngar avseende leasingavtal, se not 17. KONCERNEN MODERBOLAGET 2023 2022  2023  2022 Byggnader Ing\u00e5ende anskaffningsv\u00e4rde 1 238 1 156 235 235 \u00c5rets anskaffningar \u2013 \u2013 \u2013 \u2013 Avyttringar/utrangeringar -50 \u2013 -50 \u2013 Omr\u00e4kningseffekter 53 82 \u2013 \u2013 Utg\u00e5ende anskaffningsv\u00e4rde 1 241 1 238 185 235 Ing\u00e5ende avskrivningar  och nedskrivningar -666 -586 -121 -116 Avyttringar/utrangeringar 50 \u2013 50 \u2013 \u00c5rets avskrivning -36 -34 -5 -5 Omr\u00e4kningseffekter -31 -46 \u2013 \u2013 Utg\u00e5ende ackumule- rade avskrivningar och  nedskrivningar -683 -666 -76 -121 Utg\u00e5ende bokf\u00f6rt v\u00e4rde 558 572 109 114 Mark Ing\u00e5ende anskaffningsv\u00e4rde 125 154 7 7 \u00c5rets anskaffningar \u2013 \u2013 \u2013 \u2013 Avyttringar/utrangeringar \u2013 -42 \u2013 \u2013 Omr\u00e4kningseffekter 6 13 \u2013 \u2013 Utg\u00e5ende anskaffningsv\u00e4rde 131 125  7 7 Inventarier Ing\u00e5ende anskaffningsv\u00e4rde 65 219 66 288 178 178 R\u00f6relsef\u00f6rv\u00e4rv 29 \u2013 \u2013 \u2013 \u00c5rets anskaffningar 5 521 3 912 3 0 Avyttringar/utrangeringar -1 997 -11 469 \u2013 \u2013 Omr\u00e4kningseffekter 837 6 488 \u2013 \u2013 Utg\u00e5ende anskaffningsv\u00e4rde 69 610 65 219 181 178 Ing\u00e5ende avskrivningar  och nedskrivningar -43 048 -41 248 -145 -130 R\u00f6relsef\u00f6rv\u00e4rv -10 \u2013 \u2013 \u2013 Avyttringar/utrangeringar 1 509 10 157 \u2013 \u2013 \u00c5rets nedskrivning -23 -2151 \u2013 \u2013 \u00c5rets avskrivning -7 039 -7 472 -12 -15 Omr\u00e4kningseffekter -423 -4 271 \u2013 \u2013 Utg\u00e5ende ackumule- rade avskrivningar och  nedskrivningar -49 035 -43 048 -157 -145 Utg\u00e5ende bokf\u00f6rt v\u00e4rde 20 575 22 171 24 33 KONCERNEN MODERBOLAGET 2023 2022  2023  2022 Ing\u00e5ende v\u00e4rde  p\u00e5g\u00e5ende projekt 1 564 812 3 \u2013 R\u00f6relsef\u00f6rv\u00e4rv 0 \u2013 \u2013 \u2013 \u00c5rets f\u00f6r\u00e4ndring 2 380 659 -3 3 Omr\u00e4kningseffekter 33 93 \u2013 \u2013 Utg\u00e5ende v\u00e4rde  p\u00e5g\u00e5ende projekt 3 978 1 564 \u2013 3 Totalt utg\u00e5ende  bokf\u00f6rt v\u00e4rde  24 553 23 734 24 36 1)  Inkluderar omklassificering fr\u00e5n kortfristiga skulder om MSEK -244 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-522": {
   "value": "Vid redovisning av materiella anl\u00e4ggningstillg\u00e5ngar till\u00e4mpas IAS 16 Materiella anl\u00e4ggningstillg\u00e5ngar. Utgifter f\u00f6r materiella anl\u00e4ggningstillg\u00e5ngar redovisas i balansr\u00e4kningen om det \u00e4r sannolikt att framtida ekonomiska f\u00f6rdelar f\u00f6rknippade med tillg\u00e5ngen kommer f\u00f6retaget till del och tillg\u00e5ngens anskaffningsv\u00e4rde kan ber\u00e4knas p\u00e5 ett tillf\u00f6rlitligt s\u00e4tt. \u00d6vriga utgifter samt utgifter f\u00f6r l\u00f6pande underh\u00e5ll och reparationer redovisas som kostnad i den period de uppkommer. Materiella anl\u00e4ggningstillg\u00e5ngar redovisas till anskaff- ningsv\u00e4rde med avdrag f\u00f6r ackumulerade avskrivningar och eventuella ackumulerade nedskrivningar . Avskrivningar f\u00f6rdelas linj\u00e4rt \u00f6ver till- g\u00e5ngarnas f\u00f6rv\u00e4ntade nyttjandeperiod. Mark skrivs inte av . ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-523": {
   "value": "16. A<span class=\"__5 _384\"></span>N<span class=\"__5 _384\"></span>DEL<span class=\"__5 _384\"></span>A<span class=\"__5 _384\"></span>R I IN<span class=\"__5 _384\"></span>TR<span class=\"__5 _384\"></span>ES<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EF\u00d6R<span class=\"__5 _384\"></span>E<span class=\"__5 _384\"></span>T<span class=\"__5 _387\"></span>AG OC<span class=\"__5 _384\"></span>H JO<span class=\"__5 _384\"></span>IN<span class=\"__5 _384\"></span>T VEN<span class=\"__5 _384\"></span>TU<span class=\"__5 _384\"></span>R<span class=\"__5 _384\"></span>ES<span class=\"__5 _e5_1\"> </span>Vi<span class=\"__5 _384\"></span>d redovi<span class=\"__5 _384\"></span>snin<span class=\"__5 _384\"></span>g av ande<span class=\"__5 _384\"></span>lar i intres<span class=\"__5 _384\"></span>sef\u00f6retag o<span class=\"__5 _384\"></span>ch joi<span class=\"__5 _384\"></span>nt ventures till<span class=\"__5 _384\"></span>\u00e4mpa<span class=\"__5 _384\"></span>s IA<span class=\"__5 _384\"></span>S 28 Inn<span class=\"__5 _384\"></span>ehav i intres<span class=\"__5 _384\"></span>sef\u00f6retag o<span class=\"__5 _384\"></span>ch jo<span class=\"__5 _384\"></span>int ventures<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>Bolag d\u00e4r koncernen har betydande infly<span class=\"__5 _384\"></span>tande, i allm\u00e4nhet bolag d\u00e4r konc<span class=\"__5 _384\"></span>erne<span class=\"__5 _384\"></span>n \u00e4ger m<span class=\"__5 _384\"></span>ella<span class=\"__5 _384\"></span>n 20 oc<span class=\"__5 _384\"></span>h 50 proc<span class=\"__5 _384\"></span>ent av r\u00f6stetal<span class=\"__5 _384\"></span>et, betrak<span class=\"__5 _384\"></span>tas so<span class=\"__5 _384\"></span>m intr<span class=\"__5 _385\"></span>es<span class=\"__5 _384\"></span>sebolag<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>. Bolag i vilka koncernen har gemensamt best\u00e4mman<span class=\"__5 _384\"></span>de infly<span class=\"__5 _384\"></span>tan<span class=\"__5 _384\"></span>de tills<span class=\"__5 _384\"></span>amma<span class=\"__5 _384\"></span>ns me<span class=\"__5 _384\"></span>d en ell<span class=\"__5 _384\"></span>er fle<span class=\"__5 _384\"></span>ra externa p<span class=\"__5 _384\"></span>arter k<span class=\"__5 _384\"></span>las<span class=\"__5 _384\"></span>sas s<span class=\"__5 _384\"></span>om joint ve<span class=\"__5 _384\"></span>ntures<span class=\"__5 _384\"></span>. And<span class=\"__5 _384\"></span>elar i intres<span class=\"__5 _384\"></span>sef\u00f6retag o<span class=\"__5 _384\"></span>ch jo<span class=\"__5 _384\"></span>int ventures re<span class=\"__5 _384\"></span>dovis<span class=\"__5 _384\"></span>as i enlighe<span class=\"__5 _385\"></span>t med kapit<span class=\"__5 _385\"></span>alandelsmet<span class=\"__5 _385\"></span>oden, vilket<span class=\"__5 _385\"></span> inneb\u00e4r a<span class=\"__5 _385\"></span>tt H&amp;M-koncernens and<span class=\"__5 _384\"></span>el av f\u00f6retage<span class=\"__5 _384\"></span>ns vin<span class=\"__5 _384\"></span>st<span class=\"__5 _384\"></span>/f\u00f6rlus<span class=\"__5 _384\"></span>t redov<span class=\"__5 _384\"></span>isas s<span class=\"__5 _384\"></span>om Res<span class=\"__5 _384\"></span>ultat fr\u00e5n in<span class=\"__5 _384\"></span>nehav i intres<span class=\"__5 _384\"></span>sef\u00f6retag oc<span class=\"__5 _384\"></span>h joint ve<span class=\"__5 _384\"></span>ntures i konc<span class=\"__5 _384\"></span>erne<span class=\"__5 _384\"></span>ns resu<span class=\"__5 _384\"></span>ltatr\u00e4kn<span class=\"__5 _384\"></span>ing<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _e5_1\"> </span>2023<span class=\"__5 _6d_3\"> </span>2022<span class=\"__5 _e5_1\"> </span>Joint ventures<span class=\"__5 _e5_1\"> </span>Ing\u00e5ende balans<span class=\"__5 _c7\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _2a_5\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span>Nya investeringar<span class=\"__5 _a9_1\"> </span><span class=\"ls28_5 ws23_5\">59<span class=\"__5 _2a_5\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _e5_1\"> </span></span></span>Resultatan<span class=\"__5 _384\"></span>delar<span class=\"__5 _9d_1\"> </span><span class=\"ls4c_4 ws48_5\">-9<span class=\"__5 _9f_1\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _e5_1\"> </span></span></span>Utg<span class=\"__5 _384\"></span>\u00e5en<span class=\"__5 _384\"></span>de ba<span class=\"__5 _384\"></span>lan<span class=\"__5 _384\"></span>s <span class=\"__5 _c8\"> </span><span class=\"ls1a_5 ws1b_5\">50<span class=\"__5 _9f_1\"> </span></span>\u2013<span class=\"__5 _e5_1\"> </span>KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _e5_1\"> </span>2023<span class=\"__5 _6d_3\"> </span>2022<span class=\"__5 _e5_1\"> </span>Int<span class=\"__5 _384\"></span>ress<span class=\"__5 _384\"></span>ef\u00f6re<span class=\"__5 _384\"></span>tag<span class=\"__5 _e5_1\"> </span>Ing\u00e5ende balans<span class=\"__5 _c9\"> </span><span class=\"ls18_5 ws19_5\">503<span class=\"__5 _418\"> </span><span class=\"ls4_5 ws5_5\">686<span class=\"__5 _e5_1\"> </span></span></span>Nya investeringar<span class=\"__5 _ca_1\"> </span><span class=\"ls4_5 ws5_5\">53<span class=\"__5 _cb_1\"> </span><span class=\"ls22_5 ws2c_5\">114<span class=\"__5 _e5_1\"> </span></span></span>Omklassificering<span class=\"__5 _cc_1\"> </span><span class=\"ls10_5 ws11_5\">-269<span class=\"__5 _4c_5\"> </span>-28<span class=\"__5 _e5_1\"> </span></span>Avyt<span class=\"__5 _384\"></span>tringar<span class=\"__5 _387\"></span>/ut<span class=\"__5 _385\"></span>rangeringar<span class=\"__5 _a6_2\"> </span><span class=\"ls0_5 ws0_5\">0<span class=\"__5 _2a_5\"> </span>\u2013<span class=\"__5 _e5_1\"> </span></span>Nedskrivning<span class=\"__5 _385\"></span>ar<span class=\"__5 _a0_2\"> </span><span class=\"ls1c_5 ws1d_5\">-1<span class=\"__5 _384\"></span>06<span class=\"__5 _a5_1\"> </span><span class=\"ls15_5 ws16_5\">-1<span class=\"__5 _384\"></span>76<span class=\"__5 _e5_1\"> </span></span></span>Resultatan<span class=\"__5 _384\"></span>delar<span class=\"__5 _cd_1\"> </span><span class=\"ls10_5 ws11_5\">-2<span class=\"__5 _384\"></span>1<span class=\"__5 _411\"> </span><span class=\"ls1d_5 ws4_5\">-93<span class=\"__5 _e5_1\"> </span></span></span>Utg<span class=\"__5 _384\"></span>\u00e5en<span class=\"__5 _384\"></span>de ba<span class=\"__5 _384\"></span>lan<span class=\"__5 _384\"></span>s <span class=\"__5 _ce_1\"> </span><span class=\"ls22_5 ws2c_5\">159<span class=\"__5 _4e_5\"> </span><span class=\"ls1a_5 ws1b_5\">503<span class=\"__5 _e5_1\"> </span></span></span>2023<span class=\"__5 _e5_1\"> </span>O<span class=\"__5 _386\"></span>R<span class=\"__5 _384\"></span>G<span class=\"__5 _386\"></span>. <span class=\"__5 _388\"></span> NUMMER<span class=\"__5 _459\"> </span><span class=\"ls5c_4 ws5b_4\">S<span class=\"__5 _386\"></span>\u00c4T<span class=\"__5 _386\"></span>E<span class=\"__5 _e5_1\"> </span></span>INNEHA<span class=\"__5 _387\"></span>V<span class=\"__5 _387\"></span> %<span class=\"__5 _e5_1\"> </span>R<span class=\"__5 _386\"></span>E<span class=\"__5 _384\"></span>S<span class=\"__5 _386\"></span>U<span class=\"__5 _461\"></span>LTAT-<span class=\"__5 _e5_1\"> </span>A<span class=\"__5 _386\"></span>N<span class=\"__5 _386\"></span>D<span class=\"__5 _386\"></span>E<span class=\"__5 _384\"></span>L<span class=\"__5 _386\"></span>, MS<span class=\"__5 _384\"></span>EK<span class=\"__5 _e5_1\"> </span>Joint ventures<span class=\"__5 _e5_1\"> </span>Loo<span class=\"__5 _384\"></span>per T<span class=\"__5 _385\"></span>extile C<span class=\"__5 _384\"></span>o. Glo<span class=\"__5 _384\"></span>bal A<span class=\"__5 _384\"></span>B<span class=\"__5 _410\"> </span><span class=\"ls1c_5 ws1d_5\">55941<span class=\"__5 _384\"></span>7-<span class=\"__5 _385\"></span>78<span class=\"__5 _384\"></span>41<span class=\"__5 _bf_1\"> </span><span class=\"ls2c_5 ws5c_4\">Sto<span class=\"__5 _384\"></span>ck<span class=\"__5 _384\"></span>ho<span class=\"__5 _384\"></span>lm<span class=\"__5 _403\"> </span><span class=\"ls1d_5 ws4_5\">50,0<span class=\"__5 _cf_1\"> </span><span class=\"ls0_5 ws0_5\">2<span class=\"__5 _e5_1\"> </span></span></span></span></span>HM<span class=\"__5 _384\"></span>V<span class=\"__5 _384\"></span>X A<span class=\"__5 _384\"></span>B<span class=\"__5 _414\"> </span><span class=\"ls2e_5 ws2e_5\">5<span class=\"__5 _384\"></span>59421<span class=\"__5 _384\"></span>-<span class=\"__5 _387\"></span>7<span class=\"__5 _384\"></span>969<span class=\"__5 _d0_1\"> </span><span class=\"ls2c_5 ws5c_4\">Sto<span class=\"__5 _384\"></span>c<span class=\"__5 _384\"></span>kh<span class=\"__5 _384\"></span>ol<span class=\"__5 _384\"></span>m<span class=\"__5 _c_5\"> </span><span class=\"ls45_5 ws40_5\">4<span class=\"__5 _384\"></span>9,<span class=\"__5 _384\"></span>7<span class=\"__5 _416\"> </span><span class=\"ls1c_5 ws1d_5\">-1<span class=\"__5 _384\"></span>1<span class=\"__5 _e5_1\"> </span></span></span></span></span>Int<span class=\"__5 _384\"></span>ress<span class=\"__5 _384\"></span>ef\u00f6re<span class=\"__5 _384\"></span>tag<span class=\"__5 _e5_1\"> </span>Tr<span class=\"__5 _384\"></span>e<span class=\"__5 _461\"></span>eToTe<span class=\"__5 _386\"></span>x<span class=\"__5 _386\"></span>t<span class=\"__5 _386\"></span>i<span class=\"__5 _386\"></span>l<span class=\"__5 _461\"></span>e<span class=\"__5 _386\"></span> A<span class=\"__5 _461\"></span>B<span class=\"__5 _bf_1\"> </span><span class=\"ls1_5 ws1_5\">556<span class=\"__5 _385\"></span>98<span class=\"__5 _385\"></span>9-<span class=\"__5 _385\"></span>2648<span class=\"__5 _7b_3\"> </span><span class=\"ls2c_5 ws5c_4\">Sto<span class=\"__5 _384\"></span>ck<span class=\"__5 _384\"></span>h<span class=\"__5 _384\"></span>ol<span class=\"__5 _384\"></span>m<span class=\"__5 _401\"> </span><span class=\"ls45_5 ws40_5\">2<span class=\"__5 _384\"></span>9,<span class=\"__5 _386\"></span>2<span class=\"__5 _476\"> </span><span class=\"ls1c_5 ws1d_5\">-19<span class=\"__5 _e5_1\"> </span></span></span></span></span>CA<span class=\"__5 _384\"></span>L<span class=\"__5 _384\"></span>A Inc<span class=\"__5 _d1_1\"> </span><span class=\"ls36_5 ws32_5\">USA<span class=\"__5 _8c_2\"> </span><span class=\"ls1d_5 ws4_5\">0,0<span class=\"__5 _4e_5\"> </span><span class=\"ls10_5 ws11_5\">-2<span class=\"__5 _e5_1\"> </span></span></span></span>2022<span class=\"__5 _e5_1\"> </span>O<span class=\"__5 _386\"></span>R<span class=\"__5 _384\"></span>G<span class=\"__5 _386\"></span>. <span class=\"__5 _388\"></span> NUMMER<span class=\"__5 _459\"> </span><span class=\"ls5c_4 ws5b_4\">S<span class=\"__5 _386\"></span>\u00c4T<span class=\"__5 _386\"></span>E<span class=\"__5 _e5_1\"> </span></span>INNEHA<span class=\"__5 _387\"></span>V<span class=\"__5 _387\"></span> %<span class=\"__5 _e5_1\"> </span>R<span class=\"__5 _386\"></span>E<span class=\"__5 _384\"></span>S<span class=\"__5 _386\"></span>U<span class=\"__5 _461\"></span>LTAT-<span class=\"__5 _e5_1\"> </span>A<span class=\"__5 _386\"></span>N<span class=\"__5 _386\"></span>D<span class=\"__5 _384\"></span>E<span class=\"__5 _386\"></span>L<span class=\"__5 _386\"></span>, MS<span class=\"__5 _384\"></span>EK<span class=\"__5 _e5_1\"> </span>Int<span class=\"__5 _384\"></span>ress<span class=\"__5 _384\"></span>ef\u00f6re<span class=\"__5 _384\"></span>tag<span class=\"__5 _e5_1\"> </span>Sellhelp A<span class=\"__5 _384\"></span>B<span class=\"__5 _e5_1\"> </span>1<span class=\"__5 _e5_1\"> </span>55<span class=\"__5 _384\"></span>6996<span class=\"__5 _384\"></span>-1260<span class=\"__5 _d0_1\"> </span><span class=\"ls2c_5 ws5c_4\">S<span class=\"__5 _384\"></span>toc<span class=\"__5 _384\"></span>k<span class=\"__5 _384\"></span>ho<span class=\"__5 _384\"></span>lm<span class=\"__5 _431\"> </span><span class=\"ls45_5 ws40_5\">7<span class=\"__5 _384\"></span>9,<span class=\"__5 _386\"></span>8<span class=\"__5 _476\"> </span><span class=\"ls1c_5 ws1d_5\">-19<span class=\"__5 _e5_1\"> </span></span></span></span>Tr<span class=\"__5 _384\"></span>e<span class=\"__5 _461\"></span>eToTe<span class=\"__5 _386\"></span>x<span class=\"__5 _386\"></span>t<span class=\"__5 _386\"></span>i<span class=\"__5 _386\"></span>l<span class=\"__5 _461\"></span>e<span class=\"__5 _386\"></span> A<span class=\"__5 _461\"></span>B<span class=\"__5 _bf_1\"> </span><span class=\"ls1_5 ws1_5\">556<span class=\"__5 _385\"></span>98<span class=\"__5 _385\"></span>9-<span class=\"__5 _385\"></span>2648<span class=\"__5 _7b_3\"> </span><span class=\"ls2c_5 ws5c_4\">Sto<span class=\"__5 _384\"></span>ck<span class=\"__5 _384\"></span>h<span class=\"__5 _384\"></span>ol<span class=\"__5 _384\"></span>m<span class=\"__5 _bb\"> </span><span class=\"ls46_5 ws41_5\">2<span class=\"__5 _386\"></span>8<span class=\"__5 _384\"></span>,9<span class=\"__5 _476\"> </span><span class=\"ls1c_5 ws1d_5\">-13<span class=\"__5 _e5_1\"> </span></span></span></span></span>Worn Agai<span class=\"__5 _384\"></span>n T<span class=\"__5 _387\"></span>e<span class=\"__5 _384\"></span>ch<span class=\"__5 _384\"></span>no<span class=\"__5 _384\"></span>lo<span class=\"__5 _384\"></span>gi<span class=\"__5 _384\"></span>es<span class=\"__5 _384\"></span> Ltd<span class=\"__5 _e5_1\"> </span>2<span class=\"__5 _e5_1\"> </span>UK<span class=\"__5 _431\"> </span><span class=\"ls47_5 ws42_5\">2<span class=\"__5 _384\"></span>7,<span class=\"__5 _386\"></span>6<span class=\"__5 _400\"> </span><span class=\"ls18_5 ws19_5\">-8<span class=\"__5 _e5_1\"> </span></span></span>Th<span class=\"__5 _384\"></span>read I<span class=\"__5 _384\"></span>nc<span class=\"__5 _e5_1\"> </span>3<span class=\"__5 _e5_1\"> </span>USA<span class=\"__5 _395\"> </span><span class=\"ls48_5 ws43_5\">23,5<span class=\"__5 _456\"> </span><span class=\"ls1c_5 ws1d_5\">-19<span class=\"__5 _e5_1\"> </span></span></span>CA<span class=\"__5 _384\"></span>L<span class=\"__5 _384\"></span>A Inc<span class=\"__5 _e5_1\"> </span>1<span class=\"__5 _e5_1\"> </span>USA<span class=\"__5 _bb\"> </span><span class=\"ls32_5 ws28_5\">82,<span class=\"__5 _384\"></span>4<span class=\"__5 _1a_4\"> </span><span class=\"ls1d_5 ws4_5\">-34<span class=\"__5 _e5_1\"> </span></span></span>1) <span class=\"__5 _453\"> </span>H&amp;M<span class=\"__5 _384\"></span>-ko<span class=\"__5 _384\"></span>nce<span class=\"__5 _384\"></span>rne<span class=\"__5 _384\"></span>ns in<span class=\"__5 _384\"></span>neh<span class=\"__5 _384\"></span>av i Sel<span class=\"__5 _384\"></span>lhe<span class=\"__5 _384\"></span>lp AB s<span class=\"__5 _384\"></span>amt C<span class=\"__5 _384\"></span>AL<span class=\"__5 _384\"></span>A In<span class=\"__5 _384\"></span>c var ut<span class=\"__5 _384\"></span>an be<span class=\"__5 _384\"></span>st\u00e4m<span class=\"__5 _384\"></span>man<span class=\"__5 _384\"></span>de <span class=\"ls0_5\"> </span>inflytande 2022<span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>2) <span class=\"__5 _bd\"> </span>Omk<span class=\"__5 _384\"></span>las<span class=\"__5 _384\"></span>sif<span class=\"__5 _384\"></span>ice<span class=\"__5 _384\"></span>rat til<span class=\"__5 _384\"></span>l \u00f6vri<span class=\"__5 _384\"></span>ga ak<span class=\"__5 _384\"></span>tier o<span class=\"__5 _384\"></span>ch an<span class=\"__5 _384\"></span>del<span class=\"__5 _384\"></span>ar 23 s<span class=\"__5 _384\"></span>eptem<span class=\"__5 _384\"></span>ber 2<span class=\"__5 _384\"></span>02<span class=\"__5 _384\"></span>2.<span class=\"__5 _e5_1\"> </span>3) <span class=\"__5 _b5\"> </span>N<span class=\"__5 _384\"></span>eds<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>vet 3<span class=\"__5 _384\"></span>0 nove<span class=\"__5 _384\"></span>mbe<span class=\"__5 _384\"></span>r 202<span class=\"__5 _384\"></span>2<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-524": {
   "value": "<div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs12c_1\">Vi<span class=\"__5 _384\"></span>d redovi<span class=\"__5 _384\"></span>snin<span class=\"__5 _384\"></span>g av ande<span class=\"__5 _384\"></span>lar i intres<span class=\"__5 _384\"></span>sef\u00f6retag o<span class=\"__5 _384\"></span>ch joi<span class=\"__5 _384\"></span>nt ventures till<span class=\"__5 _384\"></span>\u00e4mpa<span class=\"__5 _384\"></span>s </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs12d_1\">IA<span class=\"__5 _384\"></span>S 28 Inn<span class=\"__5 _384\"></span>ehav i intres<span class=\"__5 _384\"></span>sef\u00f6retag o<span class=\"__5 _384\"></span>ch jo<span class=\"__5 _384\"></span>int ventures<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span></div>Bolag i vilka koncernen har gemensamt best\u00e4mman<span class=\"__5 _384\"></span>de infly<span class=\"__5 _384\"></span>tan<span class=\"__5 _384\"></span>de tills<span class=\"__5 _384\"></span>amma<span class=\"__5 _384\"></span>ns me<span class=\"__5 _384\"></span>d en ell<span class=\"__5 _384\"></span>er fle<span class=\"__5 _384\"></span>ra externa p<span class=\"__5 _384\"></span>arter k<span class=\"__5 _384\"></span>las<span class=\"__5 _384\"></span>sas s<span class=\"__5 _384\"></span>om joint ve<span class=\"__5 _384\"></span>ntures<span class=\"__5 _384\"></span>. And<span class=\"__5 _384\"></span>elar i intres<span class=\"__5 _384\"></span>sef\u00f6retag o<span class=\"__5 _384\"></span>ch jo<span class=\"__5 _384\"></span>int ventures re<span class=\"__5 _384\"></span>dovis<span class=\"__5 _384\"></span>as i enlighe<span class=\"__5 _385\"></span>t med kapit<span class=\"__5 _385\"></span>alandelsmet<span class=\"__5 _385\"></span>oden, vilket<span class=\"__5 _385\"></span> inneb\u00e4r a<span class=\"__5 _385\"></span>tt H&amp;M-koncernens and<span class=\"__5 _384\"></span>el av f\u00f6retage<span class=\"__5 _384\"></span>ns vin<span class=\"__5 _384\"></span>st<span class=\"__5 _384\"></span>/f\u00f6rlus<span class=\"__5 _384\"></span>t redov<span class=\"__5 _384\"></span>isas s<span class=\"__5 _384\"></span>om Res<span class=\"__5 _384\"></span>ultat fr\u00e5n in<span class=\"__5 _384\"></span>nehav i intres<span class=\"__5 _384\"></span>sef\u00f6retag oc<span class=\"__5 _384\"></span>h joint ve<span class=\"__5 _384\"></span>ntures i konc<span class=\"__5 _384\"></span>erne<span class=\"__5 _384\"></span>ns resu<span class=\"__5 _384\"></span>ltatr\u00e4kn<span class=\"__5 _384\"></span>ing<span class=\"__5 _e5_1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-525": {
   "value": "Vid redovisning av andelar i intressef\u00f6retag och joint ventures till\u00e4mpas IAS 28 Innehav i intressef\u00f6retag och joint ventures Likvida medel omfattar kassa och tillgodohavanden hos bank samt kortfristiga placeringar med en l\u00f6ptid fr\u00e5n anskaffningstidpunkten p\u00e5 h\u00f6gst tre m\u00e5nader. Placeringarna \u00e4r utsatta endast f\u00f6r en obetydlig risk f\u00f6r v\u00e4rdef\u00f6r\u00e4ndringar. Placeringarna \u00e4r gjorda p\u00e5 marknadsm\u00e4ssiga villkor och r\u00e4ntesatserna \u00e4r i intervallet 0-40,5 procent. Skillnaden i r\u00e4ntesats beror fr\u00e4mst p\u00e5 vilken valuta beloppet \u00e4r placerat i. Finansiella instrument som redovisas i balansr\u00e4kningen inkluderar p\u00e5 tillg\u00e5ngssidan likvida medel, kundfordringar, kortfristiga placeringar, l\u00e5ngfristiga fordringar samt derivat. Bland skulder \u00e5terfinns leverant\u00f6rs skulder, skulder till kreditinstitut samt derivat. Finansiella instrument redovisas i balansr\u00e4kningen n\u00e4r koncernen blir part i instrumentets avtalsm\u00e4ssiga villkor. Finansiella tillg\u00e5ngar tas bort fr\u00e5n balansr\u00e4kningen n\u00e4r de avtalsenliga r\u00e4ttigheterna till kassafl\u00f6den fr\u00e5n tillg\u00e5ngen upph\u00f6r. Finansiella skulder tas bort fr\u00e5n balansr\u00e4kningen n\u00e4r f\u00f6rpliktelsen full g\u00f6rs, annulleras eller upph\u00f6r. F\u00f6r leasingskulder, se not 17 . V\u00e4rdering av finansiella instrument till verkligt v\u00e4rde baseras p\u00e5 indata klassificerade enligt nedan: Niv\u00e5 1:    Noterade priser p\u00e5 en aktiv marknad f\u00f6r identiska tillg\u00e5ngar eller skulder som till exempel aktier eller obligationer noterade p\u00e5 b\u00f6rs. Niv\u00e5 2:   Andra observerbara data f\u00f6r tillg\u00e5ngen eller skulden \u00e4n  noterade priser inkluderade i Niv\u00e5 1, antingen direkt (som  prisnoteringar) eller indirekt (erh\u00e5llna fr\u00e5n prisnoteringar) som till exempel valutaterminer eller r\u00e4nteswappar. Niv\u00e5 3:   Data f\u00f6r tillg\u00e5ngen eller skulden som inte i sin helhet baseras p\u00e5 observerbara marknadsdata . Finansiella tillg\u00e5ngar v\u00e4rderade till verkligt v\u00e4rde  via \u00f6vrigt totalresultat Tillg\u00e5ngarna i denna kategori, \u00f6vriga aktier och andelar, omv\u00e4rderas p\u00e5 grund av innehavens strategiska art i \u00f6vrigt totalresultat samt i finan siella tillg\u00e5ngar i balansr\u00e4kningen . V\u00e4rderingen av innehavet i Renewcell \u00e4r baserad p\u00e5 aktiekursen per bokslutsdatumet (niv\u00e5 1) och verkligt v\u00e4rde uppg\u00e5r till MSEK 34 (242) per 30 november 2023 . V\u00e4rderingen av resterande \u00f6vriga aktier och andelar baseras i f\u00f6rsta hand p\u00e5 priser fr\u00e5n tidigare transaktioner. Priset fr\u00e5n den senaste finan sieringsrundan eller transaktionen bed\u00f6ms representera verkligt v\u00e4rde p\u00e5 investeringarna d\u00e5 transaktioner har gjorts mellan oberoende parter. V\u00e4rderingen till verkligt v\u00e4rde baserad p\u00e5 tidigare transaktioner h\u00e5lls of\u00f6r\u00e4ndrad under en period p\u00e5 upp till 12 m\u00e5nader om det inte finns anledning till en omv\u00e4rdering p\u00e5 grund av v\u00e4sentliga f\u00f6r\u00e4ndringar i externa marknadsfaktorer eller f\u00f6retagsspecifika faktorer. N\u00e4r den senaste transaktionen i ett innehav \u00f6verstiger 12 m\u00e5nader, eller n\u00e4r det finns anledning till en omv\u00e4rdering p\u00e5 grund av v\u00e4sentliga f\u00f6r\u00e4ndringar i externa marknadsfaktorer eller f\u00f6retagsspecifika faktorer, v\u00e4rderas den finansiella tillg\u00e5ngen genom antingen: Att till\u00e4mpa relevanta v\u00e4rderingsmultiplar fr\u00e5n liknande f\u00f6retag p\u00e5  innehavets nyckeltal, liknande transaktioner i branschen eller den dis konterade kassafl\u00f6desmetoden (DCF) d\u00e4r det finns betydande f\u00f6re tagsspecifika data f\u00f6r att g\u00f6ra en s\u00e5dan bed\u00f6mning. I vissa investeringar som befinner sig i ett tidigt skede, d\u00e4r det inte finns n\u00e5gra betydande int\u00e4kter eller tillr\u00e4ckliga finansiella data att basera  v\u00e4rderingen p\u00e5, fastst\u00e4lls verkligt v\u00e4rde i st\u00e4llet utifr\u00e5n en bed\u00f6mning av senaste transaktionsv\u00e4rdet samt en milstolpsmetod d\u00e4r utvecklingen i bolaget utv\u00e4rderas mot budget eller liknande bolag, i ett liknande skede, med en liknande riskprofil och transaktioner i s\u00e5dana f\u00f6retag . F\u00f6ljande v\u00e4rderingstekniker och betydande icke observerbara indata har anv\u00e4nts f\u00f6r att fastst\u00e4lla verkligt v\u00e4rde p\u00e5 investeringar i niv\u00e5 3: 2023 2022 V\u00c4RDERINGS- TEKNIK INDATA INTER- VALL 2023 INTER- VALL 2022 2 043 2 412 Pris fr\u00e5n senaste finansierings runda e.t. e.t. e.t. 257 \u2013 J\u00e4mf\u00f6rbara bolag Oms\u00e4ttnings multiplar 0,7-6,8 \u2013 29 \u2013 Diskonterat  kassafl\u00f6de Marknads r\u00e4nta e.t. e.t . En f\u00f6r\u00e4ndring med 10 procent av multiplarna skulle ge en p\u00e5verkan p\u00e5 investeringarna om MSEK 25,7 (0). Det verkliga v\u00e4rdet av resterande aktier och andelar uppg\u00e5r till MSEK 2 329 (2 412) per 30 november 2023 d\u00e4r de st\u00f6rsta investeringarna utg\u00f6rs av Sheertex MSEK 619 (526), Klarna MSEK 548 (456), och Infinited Fiber Company MSEK 201 (10). F\u00d6R\u00c4NDRINGAR I FINANSIELLA TILLG\u00c5NGAR BASERADE P\u00c5 NIV\u00c5 3 INDATA 2023 2022 Ing\u00e5ende balans 2 412 3 623 Nya investeringar 285 816 Avyttringar 0 -25 Nedskrivningar -137 \u2013 Omklassificering 1 \u2013 28 Vinst eller f\u00f6rlust redovisad i \u00f6vrigt totalresultat 2 -231 -2 030 Utg\u00e5ende balans 2 329 2 412 1)  Omklassificeringen avser investeringen i Worn Again som omklassats till innehav utan best\u00e4mmande inflytande f\u00f6r 2022. 2)  Redovisad effekt i \u00f6vrigt totalresultat f\u00f6r 2022 utg\u00f6rs fr\u00e4mst av f\u00f6rlusten avseende innehavet i Klarna om MSEK -2 482. V\u00e4rderingen baseras p\u00e5 ett indikerat emissionspris fr\u00e5n en transaktion i juli 2022 . Finansiella tillg\u00e5ngar v\u00e4rderade till upplupet anskaffningsv\u00e4rde Tillg\u00e5ngarna i denna kategori v\u00e4rderas till upplupet anskaffningsv\u00e4rde varvid effektivr\u00e4ntan anv\u00e4nds vid ber\u00e4kningen av v\u00e4rdet. Dessa tillg\u00e5ngar h\u00e5lls under aff\u00e4rsmodellen f\u00f6r inkassering av avtalsenliga kassafl\u00f6den som endast best\u00e5r av betalningar av kapitalbelopp och r\u00e4nta. Det redo visade v\u00e4rdet p\u00e5 tillg\u00e5ngar v\u00e4rderade till upplupet anskaffningsv\u00e4rde justeras med eventuellt redovisat avdrag f\u00f6r f\u00f6rv\u00e4ntade kreditf\u00f6rluster. Denna kategori omfattar i f\u00f6rsta hand kassa och banktillgodohavanden samt kundfordringar. Koncernens egen kreditverksamhet har avvecklats och sk\u00f6ts nu genom samarbete med en extern part. Per balansdagen h\u00e4nf\u00f6rs koncernens samtliga kortfristiga placeringar till denna kategor i Finansiella skulder v\u00e4rderade till verkligt v\u00e4rde via resultatet Skulder ing\u00e5r i denna kategori om de inte \u00e4r v\u00e4rderade till upplupet anskaffningsv\u00e4rde eller verkligt v\u00e4rde via \u00f6vrigt totalresultat. Dessa finansiella skulder v\u00e4rderas initialt och l\u00f6pande till verkligt v\u00e4rde via resultatr\u00e4kningen . ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-526": {
   "value": "Vi<span class=\"__5 _384\"></span>d redovi<span class=\"__5 _384\"></span>snin<span class=\"__5 _384\"></span>g av ande<span class=\"__5 _384\"></span>lar i intres<span class=\"__5 _384\"></span>sef\u00f6retag o<span class=\"__5 _384\"></span>ch joi<span class=\"__5 _384\"></span>nt ventures till<span class=\"__5 _384\"></span>\u00e4mpa<span class=\"__5 _384\"></span>s IA<span class=\"__5 _384\"></span>S 28 Inn<span class=\"__5 _384\"></span>ehav i intres<span class=\"__5 _384\"></span>sef\u00f6retag o<span class=\"__5 _384\"></span>ch jo<span class=\"__5 _384\"></span>int ventures<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>Bolag d\u00e4r koncernen har betydande infly<span class=\"__5 _384\"></span>tande, i allm\u00e4nhet bolag d\u00e4r konc<span class=\"__5 _384\"></span>erne<span class=\"__5 _384\"></span>n \u00e4ger m<span class=\"__5 _384\"></span>ella<span class=\"__5 _384\"></span>n 20 oc<span class=\"__5 _384\"></span>h 50 proc<span class=\"__5 _384\"></span>ent av r\u00f6stetal<span class=\"__5 _384\"></span>et, betrak<span class=\"__5 _384\"></span>tas so<span class=\"__5 _384\"></span>m intr<span class=\"__5 _385\"></span>es<span class=\"__5 _384\"></span>sebolag<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>. Bolag i vilka koncernen har gemensamt best\u00e4mman<span class=\"__5 _384\"></span>de infly<span class=\"__5 _384\"></span>tan<span class=\"__5 _384\"></span>de tills<span class=\"__5 _384\"></span>amma<span class=\"__5 _384\"></span>ns me<span class=\"__5 _384\"></span>d en ell<span class=\"__5 _384\"></span>er fle<span class=\"__5 _384\"></span>ra externa p<span class=\"__5 _384\"></span>arter k<span class=\"__5 _384\"></span>las<span class=\"__5 _384\"></span>sas s<span class=\"__5 _384\"></span>om joint ve<span class=\"__5 _384\"></span>ntures<span class=\"__5 _384\"></span>. And<span class=\"__5 _384\"></span>elar i intres<span class=\"__5 _384\"></span>sef\u00f6retag o<span class=\"__5 _384\"></span>ch jo<span class=\"__5 _384\"></span>int ventures re<span class=\"__5 _384\"></span>dovis<span class=\"__5 _384\"></span>as i enlighe<span class=\"__5 _385\"></span>t med kapit<span class=\"__5 _385\"></span>alandelsmet<span class=\"__5 _385\"></span>oden, vilket<span class=\"__5 _385\"></span> inneb\u00e4r a<span class=\"__5 _385\"></span>tt H&amp;M-koncernens and<span class=\"__5 _384\"></span>el av f\u00f6retage<span class=\"__5 _384\"></span>ns vin<span class=\"__5 _384\"></span>st<span class=\"__5 _384\"></span>/f\u00f6rlus<span class=\"__5 _384\"></span>t redov<span class=\"__5 _384\"></span>isas s<span class=\"__5 _384\"></span>om Res<span class=\"__5 _384\"></span>ultat fr\u00e5n in<span class=\"__5 _384\"></span>nehav i intres<span class=\"__5 _384\"></span>sef\u00f6retag oc<span class=\"__5 _384\"></span>h joint ve<span class=\"__5 _384\"></span>ntures i konc<span class=\"__5 _384\"></span>erne<span class=\"__5 _384\"></span>ns resu<span class=\"__5 _384\"></span>ltatr\u00e4kn<span class=\"__5 _384\"></span>ing<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-527": {
   "value": "Vi<span class=\"__5 _384\"></span>d redovi<span class=\"__5 _384\"></span>snin<span class=\"__5 _384\"></span>g av ande<span class=\"__5 _384\"></span>lar i intres<span class=\"__5 _384\"></span>sef\u00f6retag o<span class=\"__5 _384\"></span>ch joi<span class=\"__5 _384\"></span>nt ventures till<span class=\"__5 _384\"></span>\u00e4mpa<span class=\"__5 _384\"></span>s IA<span class=\"__5 _384\"></span>S 28 Inn<span class=\"__5 _384\"></span>ehav i intres<span class=\"__5 _384\"></span>sef\u00f6retag o<span class=\"__5 _384\"></span>ch jo<span class=\"__5 _384\"></span>int ventures<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>.<span class=\"__5 _e5_1\"> </span>Bolag d\u00e4r koncernen har betydande infly<span class=\"__5 _384\"></span>tande, i allm\u00e4nhet bolag d\u00e4r konc<span class=\"__5 _384\"></span>erne<span class=\"__5 _384\"></span>n \u00e4ger m<span class=\"__5 _384\"></span>ella<span class=\"__5 _384\"></span>n 20 oc<span class=\"__5 _384\"></span>h 50 proc<span class=\"__5 _384\"></span>ent av r\u00f6stetal<span class=\"__5 _384\"></span>et, betrak<span class=\"__5 _384\"></span>tas so<span class=\"__5 _384\"></span>m intr<span class=\"__5 _385\"></span>es<span class=\"__5 _384\"></span>sebolag<span class=\"__5 _e5_1\"> </span>And<span class=\"__5 _384\"></span>elar i intres<span class=\"__5 _384\"></span>sef\u00f6retag o<span class=\"__5 _384\"></span>ch jo<span class=\"__5 _384\"></span>int ventures re<span class=\"__5 _384\"></span>dovis<span class=\"__5 _384\"></span>as i enlighe<span class=\"__5 _385\"></span>t med kapit<span class=\"__5 _385\"></span>alandelsmet<span class=\"__5 _385\"></span>oden, vilket<span class=\"__5 _385\"></span> inneb\u00e4r a<span class=\"__5 _385\"></span>tt H&amp;M-koncernens and<span class=\"__5 _384\"></span>el av f\u00f6retage<span class=\"__5 _384\"></span>ns vin<span class=\"__5 _384\"></span>st<span class=\"__5 _384\"></span>/f\u00f6rlus<span class=\"__5 _384\"></span>t redov<span class=\"__5 _384\"></span>isas s<span class=\"__5 _384\"></span>om Res<span class=\"__5 _384\"></span>ultat fr\u00e5n in<span class=\"__5 _384\"></span>nehav i intres<span class=\"__5 _384\"></span>sef\u00f6retag oc<span class=\"__5 _384\"></span>h joint ve<span class=\"__5 _384\"></span>ntures i konc<span class=\"__5 _384\"></span>erne<span class=\"__5 _384\"></span>ns resu<span class=\"__5 _384\"></span>ltatr\u00e4kn<span class=\"__5 _384\"></span>ing<span class=\"__5 _e5_1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-528": {
   "value": "KONCERNEN 2023 2022 Joint ventures Ing\u00e5ende balans \u2013 \u2013 Nya investeringar 59 \u2013 Resultatandelar -9 \u2013 Utg\u00e5ende balans  50 \u2013 2023 ORG.  NUMMER S\u00c4TE INNEHAV % RESULTAT- ANDEL, MSEK Joint ventures Looper Textile Co. Global AB 559417-7841 Stockholm 50,0 2 HMVX AB 559421-7969 Stockholm 49,7 -11 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-530": {
   "value": "Vid redovisning av leasing till\u00e4mpas IFRS 16 Leasingavtal . Leasingskulden v\u00e4rderas initialt till nuv\u00e4rdet av de framtida leasingavgifter diskonterade med den implicita r\u00e4ntan och i efterf\u00f6ljande period genom att skulden \u00f6kas f\u00f6r att \u00e5ter- spegla effekten av r\u00e4nta samt reduceras f\u00f6r att \u00e5terspegla effekten av erlagda leasingavgifter. Nyttjander\u00e4ttstillg\u00e5ngen redovisas initialt till v\u00e4rdet av leasingskulden och i efterf\u00f6ljande period till anskaffnings- v\u00e4rde minus avskrivningar \u00f6ver leasing period och eventuella nedskriv- ningar . Ber\u00e4kning av leasingskuld baseras i enlighet med standarden p\u00e5 fasta leasingavgifter. Variabla leasingavgifter som inte beror p\u00e5 index eller en r\u00e4ntesats, s\u00e5 som oms\u00e4ttningsbaserad hyra och fastighets- skatt, inkluderas ej i leasingskulden Pensionsf\u00f6rpliktelsen ber\u00e4knas \u00e5rligen med hj\u00e4lp av oberoende aktua rier enligt den s\u00e5 kallade \u201dProjected Unit Credit Method\u201d. Ber\u00e4kningen g\u00f6rs med hj\u00e4lp av aktuariella antaganden. Dessa antaganden omfattar bland annat diskonteringsr\u00e4nta, d\u00f6dlighet, f\u00f6rv\u00e4ntade l\u00f6ne\u00f6kningar och pensions\u00f6kningar (inflation). F\u00f6r\u00e4ndringar i aktuariella antaganden och utfall som avviker fr\u00e5n antaganden ger upphov till aktuariella vinster eller f\u00f6rluster. De aktuariella vinster och f\u00f6rluster som uppkommer \u00e4r fr\u00e4mst h\u00e4nf\u00f6rliga till de finansiella antagandena, s\u00e5som f\u00f6r\u00e4ndring i  diskonteringsr\u00e4nta. S\u00e5dana vinster eller f\u00f6rluster redovisas i \u00f6vrigt totalresultat det \u00e5r de uppkommer Finansiella skulder v\u00e4rderade till upplupet anskaffningsv\u00e4rde I denna kategori ing\u00e5r finansiella skulder som inte innehas f\u00f6r handel. Dessa redovisas initialt till verkligt v\u00e4rde, netto efter transaktionskost nader och d\u00e4refter till upplupet anskaffningsv\u00e4rde med till\u00e4mpning av effektivr\u00e4ntemetoden, som inneb\u00e4r att den ber\u00e4knade v\u00e4rdef\u00f6r \u00e4ndringen (effektivr\u00e4ntan) redovisas som r\u00e4nteint\u00e4kt eller r\u00e4ntekost nad i resultatr\u00e4kningen .",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-532": {
   "value": "Vid redovisning av leasing till\u00e4mpas IFR<span class=\"__5 _384\"></span>S 16 Leasingavtal<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>Leasingavtale<span class=\"__5 _384\"></span>n r<span class=\"__5 _385\"></span>ed<span class=\"__5 _384\"></span>ovisas som en nyttjander\u00e4ttstillg\u00e5ng samt en leasing-<span class=\"__5 _e5_1\"> </span>skul<span class=\"__5 _384\"></span>d base<span class=\"__5 _384\"></span>rat p\u00e5 nuv<span class=\"__5 _384\"></span>\u00e4rdet av alla f<span class=\"__5 _384\"></span>ramtida le<span class=\"__5 _384\"></span>asin<span class=\"__5 _384\"></span>gavgif<span class=\"__5 _384\"></span>ter fram till d<span class=\"__5 _384\"></span>ess leas<span class=\"__5 _384\"></span>ingav<span class=\"__5 _384\"></span>tal<span class=\"__5 _384\"></span>et l\u00f6p<span class=\"__5 _384\"></span>er ut. M<span class=\"__5 _384\"></span>ajor<span class=\"__5 _384\"></span>itet<span class=\"__5 _385\"></span>e<span class=\"__5 _384\"></span>n av de kontrakt s<span class=\"__5 _384\"></span>om H&amp;M<span class=\"__5 _384\"></span>-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rnen kla<span class=\"__5 _384\"></span>ssi<span class=\"__5 _384\"></span>fice<span class=\"__5 _384\"></span>rar so<span class=\"__5 _384\"></span>m leas<span class=\"__5 _384\"></span>ingav<span class=\"__5 _384\"></span>tal avs<span class=\"__5 _384\"></span>er hyra av b<span class=\"__5 _384\"></span>utikslo<span class=\"__5 _384\"></span>kal<span class=\"__5 _384\"></span>er d\u00e4r e<span class=\"__5 _384\"></span>gen  <span class=\"__5 _389\"></span>verk<span class=\"__5 _385\"></span>samhet bedrivs. \u00c4<span class=\"__5 _385\"></span>ven k<span class=\"__5 _385\"></span>ontor<span class=\"__5 _385\"></span> och lagerlokaler f<span class=\"__5 _385\"></span>\u00f6r koncernens<span class=\"__5 _385\"></span> eget bruk klass<span class=\"__5 _384\"></span>ificeras som leasingav<span class=\"__5 _384\"></span>tal. Leasingskulden v\u00e4rderas initialt t<span class=\"__5 _385\"></span>ill nuv\u00e4<span class=\"__5 _384\"></span>rdet av de framti<span class=\"__5 _384\"></span>da leas<span class=\"__5 _384\"></span>ingavg<span class=\"__5 _384\"></span>ifter di<span class=\"__5 _384\"></span>skonterad<span class=\"__5 _384\"></span>e med d<span class=\"__5 _384\"></span>en imp<span class=\"__5 _384\"></span>licit<span class=\"__5 _384\"></span>a r\u00e4ntan o<span class=\"__5 _384\"></span>ch i efter<span class=\"__5 _384\"></span>f\u00f6lj<span class=\"__5 _384\"></span>ande p<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>d gen<span class=\"__5 _384\"></span>om att s<span class=\"__5 _384\"></span>kulde<span class=\"__5 _384\"></span>n \u00f6ka<span class=\"__5 _384\"></span>s f\u00f6r att \u00e5ter-<span class=\"__5 _e5_1\"> </span>sp<span class=\"__5 _384\"></span>egla ef<span class=\"__5 _384\"></span>fekte<span class=\"__5 _384\"></span>n av r\u00e4nta samt red<span class=\"__5 _384\"></span>uce<span class=\"__5 _384\"></span>ras f\u00f6r att \u00e5ters<span class=\"__5 _384\"></span>pe<span class=\"__5 _384\"></span>gla ef<span class=\"__5 _384\"></span>fekten av erlagda leasingavgifter<span class=\"__5 _385\"></span>. Nyttjande<span class=\"__5 _384\"></span>r\u00e4ttst<span class=\"__5 _385\"></span>illg\u00e5ng<span class=\"__5 _384\"></span>en redovisas initi<span class=\"__5 _385\"></span>alt till v\u00e4rdet av le<span class=\"__5 _384\"></span>asin<span class=\"__5 _384\"></span>gskul<span class=\"__5 _384\"></span>den o<span class=\"__5 _384\"></span>ch i ef<span class=\"__5 _384\"></span>terf\u00f6l<span class=\"__5 _384\"></span>jande p<span class=\"__5 _384\"></span>eri<span class=\"__5 _384\"></span>od till an<span class=\"__5 _384\"></span>skaf<span class=\"__5 _384\"></span>fnin<span class=\"__5 _384\"></span>gs<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>v\u00e4rde m<span class=\"__5 _384\"></span>inus avs<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>vnin<span class=\"__5 _384\"></span>gar \u00f6ver l<span class=\"__5 _384\"></span>easi<span class=\"__5 _384\"></span>ng pe<span class=\"__5 _384\"></span>riod o<span class=\"__5 _384\"></span>ch eventu<span class=\"__5 _384\"></span>ella n<span class=\"__5 _384\"></span>eds<span class=\"__5 _384\"></span>kri<span class=\"__5 _384\"></span>v-<span class=\"__5 _e5_1\"> </span>ning<span class=\"__5 _384\"></span>ar<span class=\"__5 _e5_1\"> </span><span class=\"__5 _385\"></span>. Be<span class=\"__5 _384\"></span>r\u00e4kn<span class=\"__5 _384\"></span>ing av lea<span class=\"__5 _384\"></span>sing<span class=\"__5 _384\"></span>skul<span class=\"__5 _384\"></span>d base<span class=\"__5 _384\"></span>ras i enl<span class=\"__5 _384\"></span>ighet me<span class=\"__5 _384\"></span>d stan<span class=\"__5 _384\"></span>darden p<span class=\"__5 _384\"></span>\u00e5 fasta l<span class=\"__5 _384\"></span>easin<span class=\"__5 _384\"></span>gavgif<span class=\"__5 _384\"></span>ter<span class=\"__5 _385\"></span>. V<span class=\"__5 _385\"></span>ar<span class=\"__5 _384\"></span>iabla l<span class=\"__5 _384\"></span>easi<span class=\"__5 _384\"></span>ngavgif<span class=\"__5 _384\"></span>ter so<span class=\"__5 _384\"></span>m inte beror p\u00e5 i<span class=\"__5 _384\"></span>ndex ell<span class=\"__5 _384\"></span>er en r\u00e4ntes<span class=\"__5 _384\"></span>ats, s<span class=\"__5 _384\"></span>\u00e5 som o<span class=\"__5 _384\"></span>ms\u00e4ttn<span class=\"__5 _384\"></span>ings<span class=\"__5 _384\"></span>base<span class=\"__5 _384\"></span>rad hyra o<span class=\"__5 _384\"></span>ch fasti<span class=\"__5 _384\"></span>ghets<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>skat<span class=\"__5 _384\"></span>t, ink<span class=\"__5 _384\"></span>lud<span class=\"__5 _384\"></span>eras e<span class=\"__5 _384\"></span>j i leasi<span class=\"__5 _384\"></span>ngs<span class=\"__5 _384\"></span>kulde<span class=\"__5 _384\"></span>n<span class=\"__5 _e5_1\"> </span>. H&amp;<span class=\"__5 _384\"></span>M-<span class=\"__5 _384\"></span>konce<span class=\"__5 _384\"></span>rne<span class=\"__5 _384\"></span>n har valt att ti<span class=\"__5 _384\"></span>ll<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>l\u00e4mpa m\u00f6jligheten a<span class=\"__5 _385\"></span>tt undanta leasingavtal av l\u00e5gt v\u00e4rde samt<span class=\"__5 _385\"></span> leasing<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>av<span class=\"__5 _384\"></span>tal med e<span class=\"__5 _384\"></span>n leas<span class=\"__5 _384\"></span>ingp<span class=\"__5 _384\"></span>eri<span class=\"__5 _384\"></span>od und<span class=\"__5 _384\"></span>ersti<span class=\"__5 _384\"></span>gand<span class=\"__5 _384\"></span>e 12 m\u00e5nad<span class=\"__5 _384\"></span>er<span class=\"__5 _385\"></span>. Det i<span class=\"__5 _384\"></span>nneb<span class=\"__5 _384\"></span>\u00e4r att des<span class=\"__5 _384\"></span>sa inte komm<span class=\"__5 _384\"></span>er att in<span class=\"__5 _384\"></span>klu<span class=\"__5 _384\"></span>deras i l<span class=\"__5 _384\"></span>easi<span class=\"__5 _384\"></span>ngsk<span class=\"__5 _384\"></span>ulde<span class=\"__5 _384\"></span>n utan for<span class=\"__5 _384\"></span>ts\u00e4tta at<span class=\"__5 _384\"></span>t redov<span class=\"__5 _384\"></span>isas s<span class=\"__5 _384\"></span>om hyres<span class=\"__5 _384\"></span>kostnad m<span class=\"__5 _384\"></span>ed lin<span class=\"__5 _384\"></span>j\u00e4r kostna<span class=\"__5 _384\"></span>dsf\u00f6ri<span class=\"__5 _384\"></span>ng \u00f6ver l<span class=\"__5 _384\"></span>easin<span class=\"__5 _384\"></span>g-<span class=\"__5 _e5_1\"> </span>pe<span class=\"__5 _384\"></span>riod<span class=\"__5 _384\"></span>en. B<span class=\"__5 _384\"></span>ola<span class=\"__5 _384\"></span>get har in<span class=\"__5 _384\"></span>ga sal<span class=\"__5 _384\"></span>e and le<span class=\"__5 _384\"></span>aseb<span class=\"__5 _384\"></span>ack-tran<span class=\"__5 _384\"></span>sak<span class=\"__5 _384\"></span>tione<span class=\"__5 _384\"></span>r<span class=\"__5 _385\"></span>. Vis<span class=\"__5 _384\"></span>sa  <span class=\"__5 _389\"></span>k<span class=\"__5 _385\"></span>ontrakt inneh\u00e5ller villkor om \u00e5t<span class=\"__5 _385\"></span>erst\u00e4llning av lokal, detta ger inget v\u00e4sent<span class=\"__5 _385\"></span>ligt u<span class=\"__5 _385\"></span>tfall f\u00f6r<span class=\"__5 _385\"></span> koncernen<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cer<span class=\"__5 _384\"></span>nen har c<span class=\"__5 _384\"></span>irka 4 3<span class=\"__5 _384\"></span>69 butiker s<span class=\"__5 _384\"></span>amt fler<span class=\"__5 _384\"></span>tal<span class=\"__5 _384\"></span>et kontor och la<span class=\"__5 _384\"></span>ger v\u00e4rlden \u00f6ver<span class=\"__5 _387\"></span>.<span class=\"__5 _e5_1\"> </span>T<span class=\"__5 _384\"></span>ill\u00e4mpningen av standarden har kr\u00e4vt bed\u00f6mningar oc<span class=\"__5 _384\"></span>h antaganden, s\u00e5 som fastst\u00e4llande av leasingperiod oc<span class=\"__5 _384\"></span>h l\u00e5ner\u00e4nt<span class=\"__5 _385\"></span>a. Det antag<span class=\"__5 _384\"></span>ande s<span class=\"__5 _384\"></span>om har s<span class=\"__5 _384\"></span>t\u00f6rst ef<span class=\"__5 _384\"></span>fekt p\u00e5 v<span class=\"__5 _384\"></span>\u00e4rderi<span class=\"__5 _384\"></span>ng av lea<span class=\"__5 _384\"></span>sing<span class=\"__5 _384\"></span>skuld o<span class=\"__5 _384\"></span>ch nyttjander\u00e4ttstillg\u00e5ngen \u00e4r bed\u00f6m<span class=\"__5 _384\"></span>ningen av leasingperiode<span class=\"__5 _384\"></span>n<span class=\"__5 _e5_1\"> </span>. Leasing<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>pe<span class=\"__5 _384\"></span>riod<span class=\"__5 _384\"></span>en ink<span class=\"__5 _384\"></span>lud<span class=\"__5 _384\"></span>erar de<span class=\"__5 _384\"></span>n icke up<span class=\"__5 _384\"></span>ps\u00e4g<span class=\"__5 _384\"></span>nings<span class=\"__5 _384\"></span>bara p<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>den<span class=\"__5 _384\"></span>. N\u00e4<span class=\"__5 _384\"></span>r en leas<span class=\"__5 _384\"></span>ing<span class=\"__5 _384\"></span><span class=\"ls0_5\">-<span class=\"__5 _e5_1\"> </span></span>pe<span class=\"__5 _384\"></span>riod g<span class=\"__5 _384\"></span>\u00e5r ut kan ett av<span class=\"__5 _384\"></span>tal av<span class=\"__5 _384\"></span>sluta<span class=\"__5 _384\"></span>s helt<span class=\"__5 _384\"></span>, omf\u00f6rh<span class=\"__5 _384\"></span>andla<span class=\"__5 _384\"></span>s elle<span class=\"__5 _384\"></span>r f\u00f6rl\u00e4n<span class=\"__5 _384\"></span>gas be<span class=\"__5 _384\"></span>roend<span class=\"__5 _384\"></span>e p\u00e5 av<span class=\"__5 _384\"></span>talets ut<span class=\"__5 _384\"></span>formn<span class=\"__5 _384\"></span>ing. R<span class=\"__5 _384\"></span>\u00e4ttigh<span class=\"__5 _384\"></span>et att avsl<span class=\"__5 _384\"></span>uta kontrakt i f\u00f6r<span class=\"__5 _384\"></span>tid mins<span class=\"__5 _384\"></span>kar de<span class=\"__5 _384\"></span>n leas<span class=\"__5 _384\"></span>ingp<span class=\"__5 _384\"></span>eri<span class=\"__5 _384\"></span>od so<span class=\"__5 _384\"></span>m anv\u00e4nd<span class=\"__5 _384\"></span>s vid b<span class=\"__5 _384\"></span>er\u00e4k<span class=\"__5 _384\"></span>ninge<span class=\"__5 _384\"></span>n und<span class=\"__5 _384\"></span>er vis<span class=\"__5 _384\"></span>sa f\u00f6ruts\u00e4ttningar<span class=\"__5 _387\"></span>. M\u00f6jlighet till f\u00f6rl\u00e4ngning tas med i ber\u00e4kningen om leas<span class=\"__5 _384\"></span>e <span class=\"__5 _389\"></span>tagaren \u00e4r r<span class=\"__5 _384\"></span>imligt s<span class=\"__5 _384\"></span>\u00e4ker p\u00e5 at<span class=\"__5 _384\"></span>t utnyttja d<span class=\"__5 _384\"></span>et alternati<span class=\"__5 _384\"></span>vet. Att kon<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>trakt avslutas innan<span class=\"__5 _385\"></span> leasin<span class=\"__5 _384\"></span>gperiodens utg\u00e5ng f\u00f6rek<span class=\"__5 _385\"></span>omme<span class=\"__5 _384\"></span>r s\u00e4llan. F\u00f6r att un<span class=\"__5 _384\"></span>derl<span class=\"__5 _384\"></span>\u00e4tta be<span class=\"__5 _384\"></span>d\u00f6m<span class=\"__5 _384\"></span>ning av le<span class=\"__5 _384\"></span>asin<span class=\"__5 _384\"></span>gpe<span class=\"__5 _384\"></span>riod<span class=\"__5 _384\"></span>en so<span class=\"__5 _384\"></span>m anv\u00e4nd<span class=\"__5 _384\"></span>s f\u00f6r att ber\u00e4kna leasing<span class=\"__5 _384\"></span>\u00e5tagandet<span class=\"__5 _385\"></span> har antaganden utifr\u00e5n<span class=\"__5 _385\"></span> kontraktstyp gjorts<span class=\"__5 _384\"></span>. Antagandena f\u00f6r fastst\u00e4llande a<span class=\"__5 _385\"></span>v leasingp<span class=\"__5 _384\"></span>eriod f\u00f6r respektive kon<span class=\"__5 _385\"></span>trakts<span class=\"__5 _384\"></span><span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>ty<span class=\"__5 _384\"></span>p \u00e4r framtag<span class=\"__5 _384\"></span>na utifr\u00e5n b<span class=\"__5 _384\"></span>\u00e4sta m\u00f6j<span class=\"__5 _384\"></span>liga b<span class=\"__5 _384\"></span>ed\u00f6<span class=\"__5 _384\"></span>mnin<span class=\"__5 _384\"></span>g och ba<span class=\"__5 _384\"></span>sera<span class=\"__5 _384\"></span>s p\u00e5  <span class=\"__5 _389\"></span>hist<span class=\"__5 _385\"></span>oriska data samt r\u00e5dande marknadssituat<span class=\"__5 _385\"></span>ion. Leasingp<span class=\"__5 _384\"></span>erioden f\u00f6r butiker b<span class=\"__5 _384\"></span>aser<span class=\"__5 _384\"></span>as p\u00e5 butik<span class=\"__5 _384\"></span>skl<span class=\"__5 _384\"></span>ass o<span class=\"__5 _384\"></span>ch pl<span class=\"__5 _384\"></span>ats. Fl<span class=\"__5 _384\"></span>agsh<span class=\"__5 _384\"></span>ip<span class=\"__5 _384\"></span>-b<span class=\"__5 _384\"></span>utiker i strateg<span class=\"__5 _384\"></span>iska plats<span class=\"__5 _384\"></span>er har e<span class=\"__5 _384\"></span>n leas<span class=\"__5 _384\"></span>ingp<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>d inst\u00e4<span class=\"__5 _384\"></span>lld p\u00e5 s<span class=\"__5 _384\"></span>lutdatumet av le<span class=\"__5 _384\"></span>asin<span class=\"__5 _384\"></span>gav<span class=\"__5 _384\"></span>talet oavs<span class=\"__5 _384\"></span>ett br<span class=\"__5 _384\"></span>y<span class=\"__5 _384\"></span>tklau<span class=\"__5 _384\"></span>sule<span class=\"__5 _384\"></span>r<span class=\"__5 _387\"></span>. F<span class=\"__5 _384\"></span>\u00f6r all<span class=\"__5 _384\"></span>a andra b<span class=\"__5 _384\"></span>utiksk<span class=\"__5 _384\"></span>las<span class=\"__5 _384\"></span>ser a<span class=\"__5 _384\"></span>nv\u00e4nde<span class=\"__5 _384\"></span>r H&amp;M<span class=\"__5 _384\"></span>- koncernen<span class=\"__5 _385\"></span> f\u00f6rsta brytklausulen<span class=\"__5 _385\"></span> oavsett l\u00e4<span class=\"__5 _385\"></span>ngd av lea<span class=\"__5 _385\"></span>singavtal. Butik<span class=\"__5 _385\"></span>er som i<span class=\"__5 _384\"></span>nte \u00e4r flags<span class=\"__5 _384\"></span>hip<span class=\"__5 _384\"></span>-<span class=\"__5 _384\"></span>butiker ha<span class=\"__5 _384\"></span>r en ge<span class=\"__5 _384\"></span>noms<span class=\"__5 _384\"></span>nittl<span class=\"__5 _384\"></span>ig leas<span class=\"__5 _384\"></span>ingp<span class=\"__5 _384\"></span>erio<span class=\"__5 _384\"></span>d om 3,<span class=\"__5 _384\"></span>5 \u00e5r<span class=\"__5 _385\"></span>. B<span class=\"__5 _384\"></span>er\u00e4k<span class=\"__5 _384\"></span>ninge<span class=\"__5 _384\"></span>n f\u00f6r lea<span class=\"__5 _384\"></span>sing<span class=\"__5 _384\"></span>peri<span class=\"__5 _384\"></span>ode<span class=\"__5 _384\"></span>n f\u00f6r lage<span class=\"__5 _384\"></span>r oc<span class=\"__5 _384\"></span>h kontor utg\u00e5r fr\u00e5n leasing <span class=\"__5 _d2_1\"></span>avtalet<span class=\"__5 _385\"></span>s l\u00e4ngd. Anta<span class=\"__5 _385\"></span>gandena f\u00f6r<span class=\"__5 _385\"></span> koncernen utv\u00e4r<span class=\"__5 _385\"></span>deras l\u00f6pande<span class=\"__5 _385\"></span> utifr\u00e5n f\u00f6<span class=\"__5 _384\"></span>r\u00e4ndri<span class=\"__5 _384\"></span>ngar in<span class=\"__5 _384\"></span>om bra<span class=\"__5 _384\"></span>nsc<span class=\"__5 _384\"></span>hen<span class=\"__5 _e5_1\"> </span><span class=\"__5 _384\"></span>. Dis<span class=\"__5 _384\"></span>konterings<span class=\"__5 _384\"></span>r\u00e4nta so<span class=\"__5 _384\"></span>m anv\u00e4nd<span class=\"__5 _384\"></span>s vid ber\u00e4kning motsvarar H&amp;M-konce<span class=\"__5 _384\"></span>rnen marginella l\u00e5ner\u00e4nta<span class=\"__5 _385\"></span> me<span class=\"__5 _384\"></span>d h\u00e4nsyn tagen till bland annat, valu<span class=\"__5 _385\"></span>ta och l\u00e4ngd p\u00e5 respek<span class=\"__5 _384\"></span>tive leasing-<span class=\"__5 _e5_1\"> </span>av<span class=\"__5 _384\"></span>tal.  <span class=\"__5 _389\"></span>R\u00e4ntan u<span class=\"__5 _384\"></span>ppd<span class=\"__5 _384\"></span>ateras \u00e5rsv<span class=\"__5 _384\"></span>is oc<span class=\"__5 _384\"></span>h \u00f6ver<span class=\"__5 _384\"></span>vak<span class=\"__5 _384\"></span>as kontinue<span class=\"__5 _384\"></span>rligt un<span class=\"__5 _384\"></span>der \u00e5<span class=\"__5 _384\"></span>ret.  <span class=\"__5 _d2_1\"></span>Marginella l<span class=\"__5 _385\"></span>\u00e5ner\u00e4nta<span class=\"__5 _385\"></span>n \u00e5t<span class=\"__5 _385\"></span>erspeglar H&amp;M-koncernen kr<span class=\"__5 _385\"></span>editrisk<span class=\"__5 _e5_1\"> </span>.<span class=\"__5 _e5_1\"> </span>F\u00f6r y<span class=\"__5 _384\"></span>tter<span class=\"__5 _384\"></span>ligare info<span class=\"__5 _384\"></span>rmation o<span class=\"__5 _384\"></span>m ned<span class=\"__5 _384\"></span>sk<span class=\"__5 _384\"></span>rivn<span class=\"__5 _384\"></span>ing<span class=\"__5 _384\"></span>, se not 1<span class=\"__5 _384\"></span>0 och 14<span class=\"__5 _e5_1\"> </span><div class=\"t_5 m0_5 hd_4 ff5_4 fs0_5 fc0_5 sc0_5 ls26_5 ws29_5 gs146_1\">Cov<span class=\"__5 _384\"></span>id<span class=\"__5 _384\"></span>-19<span class=\"__5 _e5_1\"> </span></div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs147_1\">H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cer<span class=\"__5 _384\"></span>nen har v<span class=\"__5 _384\"></span>alt att inte till\u00e4<span class=\"__5 _384\"></span>mpa l\u00e4t<span class=\"__5 _384\"></span>tnads<span class=\"__5 _384\"></span>regel<span class=\"__5 _384\"></span>n f\u00f6r IF<span class=\"__5 _384\"></span>RS 16 </div><div class=\"t_5 m0_5 h1_5 ff1_5 fs0_5 fc0_5 sc0_5 ls0_5 ws0_5 gs148_1\">h\u00e4nf\u00f6rd til<span class=\"__5 _384\"></span>l covi<span class=\"__5 _384\"></span>d-19<span class=\"__5 _e5_1\"> </span><span class=\"__5 _385\"></span>. </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-534": {
   "value": "H&amp;M<span class=\"__5 _384\"></span>-kon<span class=\"__5 _384\"></span>cer<span class=\"__5 _384\"></span>nen har c<span class=\"__5 _384\"></span>irka 4 3<span class=\"__5 _384\"></span>69 butiker s<span class=\"__5 _384\"></span>amt fler<span class=\"__5 _384\"></span>tal<span class=\"__5 _384\"></span>et kontor och la<span class=\"__5 _384\"></span>ger v\u00e4rlden \u00f6ver<span class=\"__5 _387\"></span>.<span class=\"__5 _e5_1\"> </span>Koncernen redovisar ett kass<span class=\"__5 _384\"></span>autfl\u00f6de h\u00e4nf\u00f6rligt till leasingavtal upp<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>g\u00e5e<span class=\"__5 _384\"></span>nde till M<span class=\"__5 _384\"></span>S<span class=\"__5 _384\"></span>EK 12 867 (12 139) f\u00f6r r\u00e4kens<span class=\"__5 _384\"></span>kaps<span class=\"__5 _384\"></span>\u00e5ret 2023<span class=\"__5 _e5_1\"> </span>Ne<span class=\"__5 _384\"></span>dan pre<span class=\"__5 _384\"></span>senteras d<span class=\"__5 _384\"></span>e bel<span class=\"__5 _384\"></span>opp h<span class=\"__5 _384\"></span>\u00e4nf\u00f6rlig<span class=\"__5 _384\"></span>a till le<span class=\"__5 _384\"></span>asing<span class=\"__5 _384\"></span>verks<span class=\"__5 _384\"></span>amh<span class=\"__5 _384\"></span>eter som redov<span class=\"__5 _384\"></span>isats i res<span class=\"__5 _384\"></span>ultatr\u00e4k<span class=\"__5 _384\"></span>ning<span class=\"__5 _384\"></span>en und<span class=\"__5 _384\"></span>er \u00e5ret. KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _e5_1\"> </span>MS<span class=\"__5 _384\"></span>EK<span class=\"__5 _d3_1\"> </span><span class=\"ls2f_5 ws26_5\">2023<span class=\"__5 _1d_4\"> </span></span>202<span class=\"__5 _384\"></span>2<span class=\"__5 _e5_1\"> </span>Avskrivningar p\u00e5 nyttjander\u00e4ttstillg\u00e5ngar <span class=\"__5 _d4_1\"> </span><span class=\"ls0_5 ws0_5\">12 87<span class=\"__5 _384\"></span>7<span class=\"__5 _463\"> </span><span class=\"ls22_5 ws2c_5\">11 8<span class=\"__5 _384\"></span>38<span class=\"__5 _e5_1\"> </span></span></span>Neds<span class=\"__5 _384\"></span>krivningar p\u00e5 nyttjander\u00e4ttstillg\u00e5ngar<span class=\"__5 _454\"> </span><span class=\"ls15_5 ws16_5\">276<span class=\"__5 _c_5\"> </span><span class=\"ls2e_5 ws2e_5\">307<span class=\"__5 _e5_1\"> </span></span></span>R\u00e4nt<span class=\"__5 _385\"></span>ekos<span class=\"__5 _385\"></span>tnader p\u00e5 le<span class=\"__5 _385\"></span>asingskulder <span class=\"__5 _3e_5\"> </span><span class=\"ls16_5 ws17_5\">1<span class=\"__5 _384\"></span> 74<span class=\"__5 _386\"></span>4<span class=\"__5 _c_5\"> </span><span class=\"ls39_5 ws35_5\">87<span class=\"__5 _384\"></span>2<span class=\"__5 _e5_1\"> </span></span></span>Kostnader f\u00f6r variabla <span class=\"ls0_5 ws0_5\"> </span>leasinga<span class=\"__5 _385\"></span>vgifter<span class=\"__5 _385\"></span> <span class=\"__5 _d5_1\"> </span><span class=\"ls0_5 ws0_5\">7 158<span class=\"__5 _6e_3\"> </span>6 938<span class=\"__5 _e5_1\"> </span></span>Andra leasi<span class=\"__5 _385\"></span>ngavgift<span class=\"__5 _385\"></span>er<span class=\"__5 _d1_1\"> </span><span class=\"ls0_5 ws0_5\">1 2<span class=\"__5 _384\"></span>18<span class=\"__5 _465\"> </span>3 273<span class=\"__5 _e5_1\"> </span></span>T<span class=\"__5 _387\"></span>otal<span class=\"__5 _384\"></span>a k<span class=\"__5 _385\"></span>os<span class=\"__5 _384\"></span>tnader h\u00e4nf\u00f6rliga till leasingv<span class=\"__5 _385\"></span>erksamheten<span class=\"__5 _385\"></span> <span class=\"__5 _a6_2\"> </span><span class=\"ls0_5 ws0_5\">23 2<span class=\"__5 _384\"></span>73<span class=\"__5 _d0_1\"> </span>2<span class=\"__5 _384\"></span>3 228<span class=\"__5 _e5_1\"> </span></span>Konc<span class=\"__5 _384\"></span>ern<span class=\"__5 _384\"></span>en del<span class=\"__5 _384\"></span>ar in sin<span class=\"__5 _384\"></span>a leas<span class=\"__5 _384\"></span>ingav<span class=\"__5 _384\"></span>tal i tre k<span class=\"__5 _384\"></span>lass<span class=\"__5 _384\"></span>er av nyt<span class=\"__5 _384\"></span>tjand<span class=\"__5 _384\"></span>er\u00e4tts<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>tillg<span class=\"__5 _384\"></span>\u00e5ngar<span class=\"__5 _384\"></span>: B<span class=\"__5 _384\"></span>utiksl<span class=\"__5 _384\"></span>okal<span class=\"__5 _384\"></span>er<span class=\"__5 _385\"></span>, La<span class=\"__5 _384\"></span>ger o<span class=\"__5 _384\"></span>ch Kontor<span class=\"__5 _385\"></span>. I f\u00f6l<span class=\"__5 _384\"></span>jande ta<span class=\"__5 _384\"></span>bel<span class=\"__5 _384\"></span>l prese<span class=\"__5 _384\"></span>nteras de utg\u00e5ende balanserna avseende nyttjander\u00e4ttstillg\u00e5ngar och leasin<span class=\"__5 _384\"></span>g-<span class=\"__5 _e5_1\"> </span>skulder samt f\u00f6r\u00e4ndringarna under \u00e5ret<span class=\"__5 _e5_1\"> </span>. NYTT<span class=\"__5 _387\"></span>JANDER\u00c4<span class=\"__5 _387\"></span>T<span class=\"__5 _384\"></span>TST<span class=\"__5 _385\"></span>ILLG\u00c5NGAR<span class=\"__5 _387\"></span> MS<span class=\"__5 _384\"></span>EK BUTIKS-<span class=\"__5 _385\"></span><span class=\"ls0_5 ws0_5\"> </span>L<span class=\"__5 _384\"></span>O<span class=\"__5 _384\"></span>K<span class=\"__5 _461\"> </span>A<span class=\"__5 _386\"></span>L<span class=\"__5 _386\"></span>E<span class=\"__5 _386\"></span>R <span class=\"__5 _d6_1\"> </span><span class=\"ws60_4\"> L<span class=\"__5 _386\"></span>A<span class=\"__5 _384\"></span>G<span class=\"__5 _386\"></span>E<span class=\"__5 _386\"></span>R  <span class=\"ls44_5 ws61_4\"> K<span class=\"__5 _385\"></span>ONT<span class=\"__5 _385\"></span>OR<span class=\"__5 _385\"></span>  <span class=\"ls30_5 ws62_4\"> TO<span class=\"__5 _384\"></span>T<span class=\"__5 _384\"></span>A<span class=\"__5 _386\"></span>LT </span></span></span>LEASE-<span class=\"__5 _e5_1\"> </span>SKULD<span class=\"__5 _387\"></span> In<span class=\"__5 _384\"></span>g\u00e5e<span class=\"__5 _384\"></span>nde b<span class=\"__5 _384\"></span>alan<span class=\"__5 _384\"></span>s per 2022-12-01<span class=\"__5 _392\"> </span><span class=\"ls26_5 ws29_5\">51 06<span class=\"__5 _384\"></span>5<span class=\"__5 _462\"> </span><span class=\"ls0_5 ws0_5\">4 53<span class=\"__5 _384\"></span>2<span class=\"__5 _8e_2\"> </span>2 70<span class=\"__5 _384\"></span>8<span class=\"__5 _d7_1\"> </span>58 3<span class=\"__5 _384\"></span>05<span class=\"__5 _b5\"> </span><span class=\"ls50_4 ws4d_4\">61<span class=\"__5 _384\"></span> 8<span class=\"__5 _384\"></span>57<span class=\"__5 _e5_1\"> </span></span></span></span>Br<span class=\"__5 _384\"></span>utto\u00f6k<span class=\"__5 _384\"></span>ning u<span class=\"__5 _384\"></span>nde<span class=\"__5 _384\"></span>r perioden<span class=\"__5 _5f_4\"> </span><span class=\"ls27_5 ws2b_5\">8 7<span class=\"__5 _384\"></span>25<span class=\"__5 _b6_1\"> </span><span class=\"ls0_5 ws0_5\">1 179<span class=\"__5 _431\"> </span><span class=\"ls39_5 ws35_5\">897<span class=\"__5 _462\"> </span></span>10 8<span class=\"__5 _384\"></span>01<span class=\"__5 _483\"> </span><span class=\"ls1c_5 ws1d_5\">1<span class=\"__5 _384\"></span>1 947<span class=\"__5 _e5_1\"> </span></span></span></span>Avskrivningar p\u00e5 n<span class=\"__5 _385\"></span>y<span class=\"__5 _384\"></span>ttjander\u00e4ttstill<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>g\u00e5ngar <span class=\"__5 _d8_1\"> </span><span class=\"ls1c_5 ws1d_5\">-11 0<span class=\"__5 _384\"></span>3<span class=\"__5 _384\"></span>0<span class=\"__5 _b6_1\"> </span><span class=\"ls39_5 ws35_5\">-98<span class=\"__5 _384\"></span>4<span class=\"__5 _d_4\"> </span><span class=\"ls4_5 ws5_5\">-863<span class=\"__5 _bd\"> </span><span class=\"ls0_5 ws0_5\">-12 87<span class=\"__5 _384\"></span>7<span class=\"__5 _e5_1\"> </span></span></span></span></span>Nedskrivning<span class=\"__5 _385\"></span>ar p\u00e5 n<span class=\"__5 _385\"></span>y<span class=\"__5 _384\"></span>ttjander\u00e4ttstill<span class=\"ls0_5 ws0_5\">-<span class=\"__5 _e5_1\"> </span></span>g\u00e5ngar<span class=\"__5 _3d_4\"> </span><span class=\"ls15_5 ws16_5\">-2<span class=\"__5 _384\"></span>76<span class=\"__5 _392\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _456\"> </span>\u2013<span class=\"__5 _1d_4\"> </span></span>-2<span class=\"__5 _384\"></span>76<span class=\"__5 _e5_1\"> </span></span>Omr\u00e4kningsdiffer<span class=\"__5 _385\"></span>ens <span class=\"__5 _e_5\"> </span><span class=\"ls4_5 ws5_5\">636<span class=\"__5 _1e_5\"> </span>100<span class=\"__5 _460\"> </span><span class=\"ls35_5 ws31_5\">20<span class=\"__5 _e_5\"> </span><span class=\"ls25_5 ws2f_5\">755<span class=\"__5 _397\"> </span><span class=\"ls39_5 ws35_5\">797<span class=\"__5 _e5_1\"> </span></span></span></span></span>R\u00e4ntekostna<span class=\"__5 _384\"></span>der p<span class=\"__5 _384\"></span>\u00e5 leasingskuld <span class=\"__5 _d9_1\"> </span><span class=\"ls16_5 ws17_5\">1<span class=\"__5 _384\"></span> 74<span class=\"__5 _386\"></span>4<span class=\"__5 _e5_1\"> </span></span>Leasingavgifter <span class=\"__5 _da_1\"> </span><span class=\"ls1c_5 ws1d_5\">-15 4<span class=\"__5 _384\"></span>5<span class=\"__5 _384\"></span>8<span class=\"__5 _e5_1\"> </span></span>Utg<span class=\"__5 _384\"></span>\u00e5en<span class=\"__5 _384\"></span>de ba<span class=\"__5 _384\"></span>lan<span class=\"__5 _384\"></span>s pe<span class=\"__5 _384\"></span>r 202<span class=\"__5 _384\"></span>3-11<span class=\"__5 _384\"></span>-<span class=\"__5 _384\"></span>30 <span class=\"__5 _460\"> </span>49 12<span class=\"__5 _384\"></span>0<span class=\"__5 _462\"> </span><span class=\"ls13_5 ws14_5\">4 826<span class=\"__5 _6e_3\"> </span></span>2 762<span class=\"__5 _db_1\"> </span>56 70<span class=\"__5 _384\"></span>8<span class=\"__5 _c3_1\"> </span><span class=\"ls20_5 ws20_5\">6<span class=\"__5 _385\"></span>0 888</span> NYTT<span class=\"__5 _387\"></span>JANDER\u00c4<span class=\"__5 _387\"></span>T<span class=\"__5 _384\"></span>TST<span class=\"__5 _385\"></span>ILLG\u00c5NGAR<span class=\"__5 _387\"></span> MS<span class=\"__5 _384\"></span>EK BUTIKS-<span class=\"__5 _e5_1\"> </span>L<span class=\"__5 _384\"></span>O<span class=\"__5 _384\"></span>K<span class=\"__5 _461\"> </span>A<span class=\"__5 _386\"></span>L<span class=\"__5 _386\"></span>E<span class=\"__5 _386\"></span>R <span class=\"__5 _d6_1\"> </span><span class=\"ws60_4\"> L<span class=\"__5 _386\"></span>A<span class=\"__5 _384\"></span>G<span class=\"__5 _386\"></span>E<span class=\"__5 _386\"></span>R  <span class=\"ls44_5 ws61_4\"> K<span class=\"__5 _385\"></span>ONT<span class=\"__5 _385\"></span>OR<span class=\"__5 _385\"></span>  <span class=\"ls30_5 ws62_4\"> TO<span class=\"__5 _384\"></span>T<span class=\"__5 _384\"></span>A<span class=\"__5 _386\"></span>LT </span></span></span>LEASE-<span class=\"__5 _e5_1\"> </span>SKULD<span class=\"__5 _387\"></span> In<span class=\"__5 _384\"></span>g\u00e5e<span class=\"__5 _384\"></span>nde b<span class=\"__5 _384\"></span>alan<span class=\"__5 _384\"></span>s per<span class=\"__5 _385\"></span> 2021-12-<span class=\"__5 _384\"></span>01<span class=\"__5 _429\"> </span><span class=\"ls37_5 ws33_5\">46 481<span class=\"__5 _bf_1\"> </span><span class=\"ls0_5 ws0_5\">3 97<span class=\"__5 _384\"></span>3<span class=\"__5 _396\"> </span>2 631<span class=\"__5 _dc_1\"> </span><span class=\"ls11_5 ws12_5\">53 085<span class=\"__5 _d7_1\"> </span><span class=\"ls19_5 ws1a_5\">5<span class=\"__5 _384\"></span>7<span class=\"__5 _384\"></span> 076<span class=\"__5 _e5_1\"> </span></span></span></span></span>Br<span class=\"__5 _384\"></span>utto\u00f6k<span class=\"__5 _384\"></span>ning u<span class=\"__5 _384\"></span>nde<span class=\"__5 _384\"></span>r perioden<span class=\"__5 _dd_1\"> </span><span class=\"ls22_5 ws2c_5\">11 22<span class=\"__5 _384\"></span>3<span class=\"__5 _402\"> </span><span class=\"ls3_5 ws3_5\">906<span class=\"__5 _431\"> </span><span class=\"ls28_5 ws23_5\">7<span class=\"__5 _384\"></span>26<span class=\"__5 _d0_1\"> </span><span class=\"ls0_5 ws0_5\">12 85<span class=\"__5 _384\"></span>5<span class=\"__5 _bd\"> </span>12 5<span class=\"__5 _384\"></span>58<span class=\"__5 _e5_1\"> </span></span></span></span></span>Avskrivningar p\u00e5 nyt<span class=\"__5 _384\"></span>tjand<span class=\"__5 _384\"></span>er\u00e4tts<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>tillg\u00e5ngar <span class=\"__5 _de_1\"> </span><span class=\"ls4_5 ws5_5\">-10<span class=\"__5 _385\"></span> 399<span class=\"__5 _396\"> </span><span class=\"ls3a_5 ws36_5\">-<span class=\"__5 _384\"></span>681<span class=\"__5 _1c_5\"> </span><span class=\"ls4b_4 ws46_5\">-7<span class=\"__5 _384\"></span>5<span class=\"__5 _386\"></span>8<span class=\"__5 _df_1\"> </span><span class=\"ls1c_5 ws1d_5\">-11 8<span class=\"__5 _384\"></span>3<span class=\"__5 _384\"></span>8<span class=\"__5 _e5_1\"> </span></span></span></span></span>Nedskrivning<span class=\"__5 _385\"></span>ar p\u00e5 nyt<span class=\"__5 _384\"></span>tjand<span class=\"__5 _384\"></span>er\u00e4tts<span class=\"__5 _384\"></span>-<span class=\"__5 _e5_1\"> </span>tillg\u00e5ngar<span class=\"__5 _441\"> </span><span class=\"ls2e_5 ws2e_5\">-3<span class=\"__5 _384\"></span>07<span class=\"__5 _466\"> </span><span class=\"ls0_5 ws0_5\">\u2013<span class=\"__5 _6d_3\"> </span>\u2013<span class=\"__5 _465\"> </span></span>-<span class=\"__5 _384\"></span>307<span class=\"__5 _e5_1\"> </span></span>Omr\u00e4kningsdiffer<span class=\"__5 _385\"></span>ens <span class=\"__5 _b9\"> </span><span class=\"ls38_5 ws34_5\">4<span class=\"__5 _384\"></span> 0<span class=\"__5 _386\"></span>67<span class=\"__5 _1d_4\"> </span><span class=\"ls4_5 ws5_5\">33<span class=\"__5 _384\"></span>4<span class=\"__5 _c_5\"> </span><span class=\"ls3_5 ws3_5\">109<span class=\"__5 _b7_1\"> </span><span class=\"ls15_5 ws16_5\">4<span class=\"__5 _384\"></span> 51<span class=\"__5 _384\"></span>0<span class=\"__5 _e0_1\"> </span><span class=\"ls22_5 ws2c_5\">4 895<span class=\"__5 _e5_1\"> </span></span></span></span></span></span>R\u00e4ntekostna<span class=\"__5 _384\"></span>der p<span class=\"__5 _384\"></span>\u00e5 leasingskuld <span class=\"__5 _e1_1\"> </span><span class=\"ls39_5 ws35_5\">872<span class=\"__5 _e5_1\"> </span></span>Leasingavgifter <span class=\"__5 _da_1\"> </span><span class=\"ls1c_5 ws1d_5\">-13 5<span class=\"__5 _384\"></span>4<span class=\"__5 _384\"></span>5<span class=\"__5 _e5_1\"> </span></span>Utg<span class=\"__5 _384\"></span>\u00e5en<span class=\"__5 _384\"></span>de ba<span class=\"__5 _384\"></span>lan<span class=\"__5 _384\"></span>s pe<span class=\"__5 _384\"></span>r 202<span class=\"__5 _384\"></span>2-1<span class=\"__5 _384\"></span>1-<span class=\"__5 _384\"></span>30 <span class=\"__5 _460\"> </span><span class=\"ls26_5 ws29_5\">51 065<span class=\"__5 _462\"> </span></span>4 5<span class=\"__5 _384\"></span>32<span class=\"__5 _8e_2\"> </span>2 70<span class=\"__5 _384\"></span>8<span class=\"__5 _d7_1\"> </span>58 3<span class=\"__5 _384\"></span>05<span class=\"__5 _b5\"> </span><span class=\"ls50_4 ws4d_4\">61<span class=\"__5 _384\"></span> 8<span class=\"__5 _384\"></span>5<span class=\"__5 _384\"></span>7<span class=\"__5 _e5_1\"> </span></span>Nedan presen<span class=\"__5 _385\"></span>teras<span class=\"__5 _385\"></span> en l\u00f6pti<span class=\"__5 _385\"></span>dsanalys a<span class=\"__5 _385\"></span>v koncernens<span class=\"__5 _385\"></span> leasingskulder per<span class=\"__5 _385\"></span> 30 n<span class=\"__5 _384\"></span>ovemb<span class=\"__5 _384\"></span>er 2023<span class=\"__5 _384\"></span>. KONCER<span class=\"__5 _384\"></span>NEN<span class=\"__5 _e5_1\"> </span>H<span class=\"__5 _386\"></span>Y<span class=\"__5 _386\"></span>R<span class=\"__5 _386\"></span>E<span class=\"__5 _384\"></span>S<span class=\"__5 _386\"></span>\u00c5TA<span class=\"__5 _384\"></span>G<span class=\"__5 _386\"></span>A<span class=\"__5 _461\"></span>N<span class=\"__5 _386\"></span>D<span class=\"__5 _386\"></span>E<span class=\"__5 _384\"></span> M<span class=\"__5 _386\"></span>S<span class=\"__5 _386\"></span>E<span class=\"__5 _386\"></span>K<span class=\"__5 _a6_2\"> </span><span class=\"ls2f_5 ws26_5\">2023<span class=\"__5 _3b_4\"> </span>2022<span class=\"__5 _e5_1\"> </span></span>Ino<span class=\"__5 _384\"></span>m ett \u00e5r<span class=\"__5 _e2_1\"> </span><span class=\"ls28_5 ws23_5\">12 1<span class=\"__5 _384\"></span>59<span class=\"__5 _397\"> </span><span class=\"ls25_5 ws2f_5\">12 575<span class=\"__5 _e5_1\"> </span></span></span>Ino<span class=\"__5 _384\"></span>m ett till tre \u00e5r<span class=\"__5 _e3_1\"> </span><span class=\"ls38_5 ws34_5\">1<span class=\"__5 _384\"></span>8<span class=\"__5 _384\"></span> 3<span class=\"__5 _384\"></span>61<span class=\"__5 _d_4\"> </span><span class=\"ls23_5 ws2a_5\">1<span class=\"__5 _384\"></span>7 3<span class=\"__5 _384\"></span>49<span class=\"__5 _e5_1\"> </span></span></span>Ino<span class=\"__5 _384\"></span>m tre till fem \u00e5r<span class=\"__5 _d1_1\"> </span><span class=\"ls11_5 ws12_5\">10 222<span class=\"__5 _1c_5\"> </span><span class=\"ls1c_5 ws1d_5\">9<span class=\"__5 _384\"></span> 940<span class=\"__5 _e5_1\"> </span></span></span>Senare \u00e4n fem \u00e5r<span class=\"__5 _cc_1\"> </span><span class=\"ls0_5 ws0_5\">20 14<span class=\"__5 _384\"></span>6<span class=\"__5 _1d_4\"> </span>21 9<span class=\"__5 _384\"></span>93<span class=\"__5 _e5_1\"> </span></span>T<span class=\"__5 _387\"></span>otalt<span class=\"__5 _e4_1\"> </span><span class=\"ls20_5 ws20_5\">60 888<span class=\"__5 _7c_3\"> </span><span class=\"ls50_4 ws4d_4\">61<span class=\"__5 _384\"></span> 8<span class=\"__5 _384\"></span>57</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-539": {
   "value": "18.<span class=\"__6 _484\"></span> V<span class=\"__6 _484\"></span>ARULAGE<span class=\"__6 _484\"></span>R<span class=\"__6 _14a\"> </span>Vid redovisning av varulager till\u00e4mpas IAS 2 V<span class=\"__6 _484\"></span>arulager<span class=\"__6 _484\"></span>.<span class=\"__6 _14a\"> </span>V<span class=\"__6 _484\"></span>arul<span class=\"__6 _485\"></span>agret, s<span class=\"__6 _485\"></span>om utg\u00f6<span class=\"__6 _485\"></span>rs av han<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>lsvaro<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>, v\u00e4rderas ti<span class=\"__6 _485\"></span>ll det l\u00e4<span class=\"__6 _485\"></span>gsta av anskaffningsv\u00e4rde och nettof\u00f6rs\u00e4ljningsv\u00e4rde. Anskaffningsv\u00e4rde avse<span class=\"__6 _485\"></span>r bo<span class=\"__6 _485\"></span>lagets utgi<span class=\"__6 _485\"></span>fter f\u00f6r at<span class=\"__6 _485\"></span>t f\u00f6r<span class=\"__6 _485\"></span>v\u00e4r<span class=\"__6 _485\"></span>va v<span class=\"__6 _485\"></span>arorna i<span class=\"__6 _485\"></span>nkl<span class=\"__6 _485\"></span>usi<span class=\"__6 _485\"></span>ve tull o<span class=\"__6 _485\"></span>ch frak<span class=\"__6 _485\"></span>t. Nettof<span class=\"__6 _484\"></span>\u00f6rs\u00e4ljningsv\u00e4rde \u00e4r det uppskattade f\u00f6rs\u00e4ljningsv\u00e4rdet minskat med ber\u00e4k<span class=\"__6 _485\"></span>nade f\u00f6rs\u00e4ljningskostnader<span class=\"__6 _484\"></span>.<span class=\"__6 _484\"></span> Fr\u00e5n det<span class=\"__6 _484\"></span> att varan l\u00e4mnas \u00f6<span class=\"__6 _484\"></span>ver fr\u00e5n lev<span class=\"__6 _485\"></span>erant\u00f6r till av H<span class=\"__6 _485\"></span>&amp;M<span class=\"__6 _485\"></span>-kon<span class=\"__6 _485\"></span>cer<span class=\"__6 _485\"></span>nen ut<span class=\"__6 _485\"></span>sed<span class=\"__6 _485\"></span>d sp<span class=\"__6 _485\"></span>edit\u00f6r \u00e4<span class=\"__6 _485\"></span>gs vara<span class=\"__6 _485\"></span>n civ<span class=\"__6 _485\"></span>il<span class=\"__6 _485\"></span> r\u00e4tts<span class=\"__6 _485\"></span>ligt av H&amp;<span class=\"__6 _485\"></span>M-<span class=\"__6 _485\"></span>konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en oc<span class=\"__6 _485\"></span>h ing<span class=\"__6 _485\"></span>\u00e5r d\u00e5 i H&amp;<span class=\"__6 _485\"></span>M-<span class=\"__6 _485\"></span>konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>ens re<span class=\"__6 _485\"></span>dovi<span class=\"__6 _485\"></span>sad<span class=\"__6 _485\"></span>e lag<span class=\"__6 _485\"></span>er<span class=\"__6 _484\"></span>. F\u00f6r varo<span class=\"__6 _485\"></span>r som \u00e4<span class=\"__6 _485\"></span>nnu inte har kom<span class=\"__6 _485\"></span>mit till b<span class=\"__6 _485\"></span>utik utg\u00f6<span class=\"__6 _485\"></span>rs ans<span class=\"__6 _485\"></span>kaf<span class=\"__6 _485\"></span>fnin<span class=\"__6 _485\"></span>gs<span class=\"__6 _485\"></span> v\u00e4rdet av in<span class=\"__6 _485\"></span>k\u00f6pskos<span class=\"__6 _485\"></span>tnad in<span class=\"__6 _485\"></span>klu<span class=\"__6 _485\"></span>sive b<span class=\"__6 _485\"></span>er\u00e4<span class=\"__6 _485\"></span>kna<span class=\"__6 _485\"></span>d kostnad f\u00f6<span class=\"__6 _485\"></span>r tull oc<span class=\"__6 _485\"></span>h frak<span class=\"__6 _485\"></span>t. F\u00f6r majoritet<span class=\"__6 _484\"></span>en av<span class=\"__6 _484\"></span> H&amp;M-<span class=\"__6 _485\"></span>koncernens varor fastst\u00e4lls anskaffningsv\u00e4rdet gen<span class=\"__6 _485\"></span>om att b<span class=\"__6 _485\"></span>er\u00e4<span class=\"__6 _485\"></span>kna an<span class=\"__6 _485\"></span>skaf<span class=\"__6 _485\"></span>fn<span class=\"__6 _485\"></span>ings<span class=\"__6 _485\"></span>v\u00e4rdet s<span class=\"__6 _485\"></span>om v\u00e4g<span class=\"__6 _485\"></span>da ge<span class=\"__6 _485\"></span>nom<span class=\"__6 _485\"></span>snit<span class=\"__6 _485\"></span>tsp<span class=\"__6 _485\"></span>ris<span class=\"__6 _485\"></span>er<span class=\"__6 _484\"></span>. F\u00f6r \u00f6vri<span class=\"__6 _484\"></span>g lagerr<span class=\"__6 _484\"></span>edovisni<span class=\"__6 _484\"></span>ng ber\u00e4kna<span class=\"__6 _484\"></span>s de<span class=\"__6 _484\"></span>t redo<span class=\"__6 _484\"></span>visade v<span class=\"__6 _484\"></span>\u00e4rde<span class=\"__6 _484\"></span>t a<span class=\"__6 _484\"></span>v f<span class=\"__6 _484\"></span>\u00f6rs\u00e4lj<span class=\"ls2_6 ws2_6\"> </span>ning<span class=\"__6 _485\"></span>sp<span class=\"__6 _485\"></span>riset re<span class=\"__6 _485\"></span>duc<span class=\"__6 _485\"></span>erat me<span class=\"__6 _485\"></span>d be<span class=\"__6 _485\"></span>r\u00e4kn<span class=\"__6 _485\"></span>ad br<span class=\"__6 _485\"></span>uttoma<span class=\"__6 _485\"></span>rginal (<span class=\"__6 _485\"></span>\u201dretail metho<span class=\"__6 _485\"></span>d\u201d<span class=\"__6 _485\"></span>) ell<span class=\"__6 _485\"></span>er till kos<span class=\"__6 _485\"></span>tnad f\u00f6r n<span class=\"__6 _485\"></span>edla<span class=\"__6 _485\"></span>gd tid o<span class=\"__6 _485\"></span>ch \u00f6v<span class=\"__6 _485\"></span>rig kostn<span class=\"__6 _485\"></span>ad f\u00f6r b<span class=\"__6 _485\"></span>earb<span class=\"__6 _485\"></span>etning av varor som finns eller ska tillg\u00e4ngligg\u00f6ras f\u00f6r f<span class=\"__6 _484\"></span>\u00f6rs\u00e4ljning<span class=\"__6 _485\"></span>. Koncernen skif<span class=\"__6 _485\"></span>tar for<span class=\"__6 _485\"></span>tsatt s<span class=\"__6 _485\"></span>uc<span class=\"__6 _485\"></span>ces<span class=\"__6 _485\"></span>si<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>t mot att b<span class=\"__6 _485\"></span>er\u00e4k<span class=\"__6 _485\"></span>na ans<span class=\"__6 _485\"></span>kaf<span class=\"__6 _485\"></span>fnin<span class=\"__6 _485\"></span>gsv\u00e4<span class=\"__6 _485\"></span>rdet so<span class=\"__6 _485\"></span>m v\u00e4gd<span class=\"__6 _485\"></span>a genomsnittspriser och<span class=\"__6 _484\"></span> denna f<span class=\"__6 _484\"></span>\u00f6r\u00e4ndri<span class=\"__6 _484\"></span>ng p\u00e5v<span class=\"__6 _484\"></span>erkar dock<span class=\"__6 _484\"></span> int<span class=\"__6 _484\"></span>e k<span class=\"__6 _484\"></span>oncern redov<span class=\"__6 _485\"></span>isn<span class=\"__6 _485\"></span>ing<span class=\"__6 _485\"></span>en v\u00e4s<span class=\"__6 _485\"></span>entligt<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Upps<span class=\"__6 _485\"></span>kattningar g\u00f6rs f\u00f6r a<span class=\"__6 _484\"></span>tt v\u00e4rdera varulagre<span class=\"__6 _484\"></span>t till<span class=\"__6 _484\"></span> nettof<span class=\"__6 _484\"></span>\u00f6rs\u00e4ljnings<span class=\"__6 _485\"></span><span class=\"ls2_6 ws2_6\"> </span>v\u00e4r<span class=\"__6 _484\"></span>de f<span class=\"__6 _484\"></span>\u00f6r<span class=\"__6 _484\"></span> att<span class=\"__6 _484\"></span> bed\u00f6ma<span class=\"__6 _484\"></span> eve<span class=\"__6 _484\"></span>nt<span class=\"__6 _484\"></span>uell<span class=\"__6 _484\"></span>t nedskri<span class=\"__6 _484\"></span>vningsbeh<span class=\"__6 _484\"></span>ov<span class=\"__6 _484\"></span>.<span class=\"__6 _484\"></span> Nedskrivnin<span class=\"__6 _484\"></span>gar<span class=\"__6 _484\"></span> me<span class=\"__6 _485\"></span>d betyd<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>e bel<span class=\"__6 _485\"></span>opp s<span class=\"__6 _485\"></span>ker s\u00e4<span class=\"__6 _485\"></span>llan o<span class=\"__6 _485\"></span>ch in<span class=\"__6 _485\"></span>ga v\u00e4s<span class=\"__6 _485\"></span>entliga n<span class=\"__6 _485\"></span>eds<span class=\"__6 _485\"></span>kr<span class=\"__6 _485\"></span>iv<span class=\"__6 _485\"></span>ninga<span class=\"__6 _485\"></span>r har sk<span class=\"__6 _484\"></span>ett<span class=\"__6 _484\"></span> under inne<span class=\"__6 _484\"></span>varande<span class=\"__6 _484\"></span> eller f<span class=\"__6 _484\"></span>\u00f6reg\u00e5<span class=\"__6 _484\"></span>ende r\u00e4k<span class=\"__6 _484\"></span>enskaps\u00e5r<span class=\"__6 _487\"></span>. Enda<span class=\"__6 _484\"></span>st en obetydlig del av varulagr<span class=\"__6 _484\"></span>et v\u00e4r<span class=\"__6 _484\"></span>deras till nett<span class=\"__6 _484\"></span>of\u00f6rs\u00e4ljningsv\u00e4rde. Ingen v\u00e4se<span class=\"__6 _485\"></span>ntlig ink<span class=\"__6 _485\"></span>urans b<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>\u00f6ms f\u00f6<span class=\"__6 _485\"></span>religg<span class=\"__6 _485\"></span>a i varu<span class=\"__6 _485\"></span>lagret<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>. Upp<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>attnin<span class=\"__6 _485\"></span>gar oc<span class=\"__6 _485\"></span>h antaga<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>n utifr\u00e5n hi<span class=\"__6 _485\"></span>storis<span class=\"__6 _485\"></span>ka data g<span class=\"__6 _485\"></span>\u00f6rs o<span class=\"__6 _485\"></span>cks<span class=\"__6 _485\"></span>\u00e5 f\u00f6r att fas<span class=\"__6 _485\"></span>tst\u00e4l<span class=\"__6 _485\"></span>la framtid<span class=\"__6 _485\"></span>a returer<span class=\"__6 _484\"></span>. H&amp;M<span class=\"__6 _485\"></span>-kon<span class=\"__6 _485\"></span>cer<span class=\"__6 _485\"></span>nen<span class=\"__6 _485\"></span>s rese<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>v h\u00e4nf\u00f6r<span class=\"__6 _485\"></span>bar till ku<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>rs returr\u00e4t<span class=\"__6 _485\"></span>t har inte p\u00e5verk<span class=\"__6 _485\"></span>at varula<span class=\"__6 _485\"></span>gret me<span class=\"__6 _485\"></span>d ett v\u00e4s<span class=\"__6 _485\"></span>entligt b<span class=\"__6 _485\"></span>el<span class=\"__6 _485\"></span>opp<span class=\"__6 _14a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-542": {
   "value": "Varulagret uppgick till MSEK 37 358 (42 495), en minskning med 12  procent i SEK j\u00e4mf\u00f6rt med motsvarande tidpunkt f\u00f6reg\u00e5ende \u00e5r. I lokala valutor var det en minskning om 13 procent. Varulagret utgjorde 20,6 procent (23,3) av balansomslutningen och 15,8 procent (19,0) av nettooms\u00e4ttningen ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-546": {
   "value": "19. F\u00d6RUTBETALDA KOSTNADER KONCERNEN MODERBOLAGET 2023 2022  2023  2022 F\u00f6rutbetalda hyror 2 952 2 890 \u2013 \u2013 \u00d6vriga poster 1 579 1 604 139 451 Totalt  4 531 4 494 139 451 FINANSIELLA TILLG\u00c5NGAR V\u00c4RDERADE TILL VERKLIGT V\u00c4RDE VIA \u00d6VRIGT TOTALRESULTAT FINANSIELLA  TILLG\u00c5NGAR V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE FINANSIELLA SKULDER V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE S\u00c4KRINGS- INSTRUMENT SUMMA  REDOVISAT V\u00c4RDE 2023 2022  2023 2022 2023  2022 2023 2022 2023 2022 Andra l\u00e5ngfristiga fordringar \u2013 \u2013 1 204 939 \u2013 \u2013 1 204 939 Kundfordringar \u2013 \u2013 3 301 3 014 \u2013 \u2013 3 301 3 014 Valutaterminskontrakt med s\u00e4kringsredovisning \u2013 \u2013 \u2013 \u2013 1 089 681 1 089 681 R\u00e4nteswap \u2013 s\u00e4kring av verkligt v\u00e4rde via resultatr\u00e4kning \u2013 \u2013 \u2013 \u2013 232 \u2013 232 \u2013 \u00d6vriga aktier och andelar 2 363 2 654 \u2013 \u2013 \u2013 \u2013 2 363 2 654 Likvida medel \u2013 \u2013 26 398 21 707 \u2013 \u2013 26 398 21 707 Summa finansiella tillg\u00e5ngar  2 363 2 654 30 903 25 660 1 321 681 34 587 28 995 Leverant\u00f6rsskulder 21 027 21 090 \u2013 \u2013 21 027 21 090 Skulder till kreditinstitut 17 082 10 778 \u2013 \u2013 17 082 10 778 \u00d6vriga l\u00e5ngfristiga skulder 132 183 \u2013 \u2013 132 183 Valutaterminskontrakt med s\u00e4kringsredovisning \u2013 \u2013 1 205 1 365 1 205 1 365 R\u00e4nteswap \u2013 s\u00e4kring av verkligt v\u00e4rde via resultatr\u00e4kning \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 Summa finansiella skulder  38 241 32 051 1 205 1 365 39 446 33 416 FINANSIELLA TILLG\u00c5NGAR V\u00c4RDERADE TILL VERKLIGT V\u00c4RDE VIA \u00d6VRIGT TOTALRESULTAT FINANSIELLA  TILLG\u00c5NGAR V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE FINANSIELLA SKULDER V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE S\u00c4KRINGS- INSTRUMENT SUMMA 2023 2022  2023 2022 2023  2022 2023 2022 2023 2022 R\u00e4nteint\u00e4kter och liknande resultatposter \u2013 \u2013 616 162 \u2013 \u2013 \u2013 \u2013 616 162 R\u00e4ntekostnader och liknande resultatposter \u2013 \u2013 \u2013 \u2013 399 243 \u2013 \u2013 399 243 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-548": {
   "value": "20. L<span class=\"__6 _485\"></span>IK<span class=\"__6 _490\"></span>VIDA M<span class=\"__6 _485\"></span>ED<span class=\"__6 _485\"></span>EL<span class=\"__6 _14a\"> </span>Lik<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>ida me<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>l omfatta<span class=\"__6 _485\"></span>r kas<span class=\"__6 _485\"></span>sa oc<span class=\"__6 _485\"></span>h till<span class=\"__6 _485\"></span>god<span class=\"__6 _485\"></span>ohava<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>n hos b<span class=\"__6 _485\"></span>ank sa<span class=\"__6 _485\"></span>mt kort<span class=\"__6 _485\"></span>fri<span class=\"__6 _485\"></span>stiga p<span class=\"__6 _485\"></span>lac<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>gar m<span class=\"__6 _485\"></span>ed en l<span class=\"__6 _485\"></span>\u00f6ptid fr\u00e5<span class=\"__6 _485\"></span>n ansk<span class=\"__6 _485\"></span>aff<span class=\"__6 _485\"></span>ning<span class=\"__6 _485\"></span>stidp<span class=\"__6 _485\"></span>unk<span class=\"__6 _485\"></span>ten p\u00e5 h\u00f6g<span class=\"__6 _485\"></span>st tre m\u00e5n<span class=\"__6 _485\"></span>ade<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>. Place<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>arna \u00e4<span class=\"__6 _485\"></span>r utsatta e<span class=\"__6 _485\"></span>nda<span class=\"__6 _485\"></span>st f\u00f6r en o<span class=\"__6 _485\"></span>bet<span class=\"__6 _485\"></span>ydlig r<span class=\"__6 _485\"></span>isk f\u00f6r v\u00e4rdef\u00f6<span class=\"__6 _485\"></span>r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar<span class=\"__6 _484\"></span>.<span class=\"__6 _14a\"> </span>H&amp;M<span class=\"__6 _485\"></span>-kon<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rne<span class=\"__6 _485\"></span>n har gjo<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>t be<span class=\"__6 _485\"></span>d\u00f6m<span class=\"__6 _485\"></span>ning<span class=\"__6 _485\"></span>en att f\u00f6r<span class=\"__6 _485\"></span>lustre<span class=\"__6 _485\"></span>ser<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>en f\u00f6r  <span class=\"__6 _486\"></span>f\u00f6r<span class=\"__6 _485\"></span>v\u00e4ntad<span class=\"__6 _485\"></span>e kre<span class=\"__6 _485\"></span>ditf\u00f6<span class=\"__6 _485\"></span>rlus<span class=\"__6 _485\"></span>ter inte uppg<span class=\"__6 _485\"></span>\u00e5r till et<span class=\"__6 _485\"></span>t v\u00e4se<span class=\"__6 _485\"></span>ntligt b<span class=\"__6 _485\"></span>elo<span class=\"__6 _485\"></span>pp p<span class=\"__6 _485\"></span>er  <span class=\"__6 _486\"></span>bok<span class=\"__6 _485\"></span>sluts<span class=\"__6 _485\"></span>datum o<span class=\"__6 _485\"></span>ch ha<span class=\"__6 _485\"></span>r d\u00e4r<span class=\"__6 _485\"></span>f\u00f6r inte bo<span class=\"__6 _485\"></span>kf\u00f6r<span class=\"__6 _485\"></span>ts<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>KONCER<span class=\"__6 _485\"></span>N<span class=\"__6 _485\"></span>EN<span class=\"__6 _488\"> </span><span class=\"ls9_6 ws8_6\">MODERBOLAGET<span class=\"__6 _14a\"> </span></span>2023<span class=\"__6 _489\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _485\"></span>0<span class=\"__6 _490\"></span>2<span class=\"__6 _490\"></span>2 <span class=\"__6 _491\"> </span></span>2023<span class=\"__6 _487\"></span> <span class=\"__6 _492\"> </span><span class=\"ls8_6 ws7_6\">2022<span class=\"__6 _14a\"> </span></span>Bankr\u00e4k<span class=\"__6 _485\"></span>ningar <span class=\"ls2_6 ws2_6\"> </span>oc<span class=\"__6 _485\"></span>h kas<span class=\"__6 _485\"></span>sa<span class=\"__6 _14a\"> </span>25 6<span class=\"__6 _485\"></span>32<span class=\"__6 _496\"> </span><span class=\"ls11_6 ws10_6\">1<span class=\"__6 _485\"></span>9<span class=\"__6 _485\"></span> 6<span class=\"__6 _485\"></span>61<span class=\"__6 _14a\"> </span></span>2<span class=\"__6 _497\"> </span>2<span class=\"__6 _14a\"> </span>Kor<span class=\"__6 _485\"></span>tf<span class=\"__6 _485\"></span>risti<span class=\"__6 _485\"></span>ga <span class=\"ls2_6 ws2_6\"> </span>placeringar <span class=\"ls2_6 ws2_6\"> </span>0-3 m\u00e5nade<span class=\"__6 _485\"></span>r<span class=\"__6 _14a\"> </span>76<span class=\"__6 _485\"></span>6<span class=\"__6 _494\"> </span><span class=\"ls2_6 ws2_6\">2 04<span class=\"__6 _485\"></span>6<span class=\"__6 _14a\"> </span></span>\u2013<span class=\"__6 _497\"> </span>\u2013<span class=\"__6 _14a\"> </span>T<span class=\"__6 _487\"></span>otalt <span class=\"__6 _498\"> </span><span class=\"ls14_6 ws13_6\">26 398<span class=\"__6 _499\"> </span></span>21 707<span class=\"__6 _500\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _500\"> </span>2<span class=\"__6 _14a\"> </span></span>Placeringarna \u00e4r gjorda p\u00e5 marknadsm\u00e4s<span class=\"__6 _485\"></span>siga villkor och r\u00e4nt<span class=\"__6 _484\"></span>esatserna \u00e4r i inter<span class=\"__6 _485\"></span>val<span class=\"__6 _485\"></span>let 0<span class=\"__6 _485\"></span>-4<span class=\"__6 _485\"></span>0,<span class=\"__6 _485\"></span>5 proc<span class=\"__6 _485\"></span>ent<span class=\"__6 _485\"></span>. Sk<span class=\"__6 _485\"></span>illna<span class=\"__6 _485\"></span>den i r\u00e4<span class=\"__6 _485\"></span>ntesats be<span class=\"__6 _485\"></span>ror fr\u00e4m<span class=\"__6 _485\"></span>st p\u00e5 vil<span class=\"__6 _485\"></span>ken valuta b<span class=\"__6 _485\"></span>elo<span class=\"__6 _485\"></span>pp<span class=\"__6 _485\"></span>et \u00e4r pla<span class=\"__6 _485\"></span>cer<span class=\"__6 _485\"></span>at i.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-549": {
   "value": "Likvida medel omfattar kassa och tillgodohavanden hos bank samt kortfristiga placeringar med en l\u00f6ptid fr\u00e5n anskaffningstidpunkten p\u00e5 h\u00f6gst tre m\u00e5nader. Placeringarna \u00e4r utsatta endast f\u00f6r en obetydlig risk f\u00f6r v\u00e4rdef\u00f6r\u00e4ndringar. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-551": {
   "value": "Lik<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>ida me<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>l omfatta<span class=\"__6 _485\"></span>r kas<span class=\"__6 _485\"></span>sa oc<span class=\"__6 _485\"></span>h till<span class=\"__6 _485\"></span>god<span class=\"__6 _485\"></span>ohava<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>n hos b<span class=\"__6 _485\"></span>ank sa<span class=\"__6 _485\"></span>mt kort<span class=\"__6 _485\"></span>fri<span class=\"__6 _485\"></span>stiga p<span class=\"__6 _485\"></span>lac<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>gar m<span class=\"__6 _485\"></span>ed en l<span class=\"__6 _485\"></span>\u00f6ptid fr\u00e5<span class=\"__6 _485\"></span>n ansk<span class=\"__6 _485\"></span>aff<span class=\"__6 _485\"></span>ning<span class=\"__6 _485\"></span>stidp<span class=\"__6 _485\"></span>unk<span class=\"__6 _485\"></span>ten p\u00e5 h\u00f6g<span class=\"__6 _485\"></span>st tre m\u00e5n<span class=\"__6 _485\"></span>ade<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>. Place<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>arna \u00e4<span class=\"__6 _485\"></span>r utsatta e<span class=\"__6 _485\"></span>nda<span class=\"__6 _485\"></span>st f\u00f6r en o<span class=\"__6 _485\"></span>bet<span class=\"__6 _485\"></span>ydlig r<span class=\"__6 _485\"></span>isk f\u00f6r v\u00e4rdef\u00f6<span class=\"__6 _485\"></span>r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar<span class=\"__6 _484\"></span>.<span class=\"__6 _14a\"> </span>H&amp;M<span class=\"__6 _485\"></span>-kon<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rne<span class=\"__6 _485\"></span>n har gjo<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>t be<span class=\"__6 _485\"></span>d\u00f6m<span class=\"__6 _485\"></span>ning<span class=\"__6 _485\"></span>en att f\u00f6r<span class=\"__6 _485\"></span>lustre<span class=\"__6 _485\"></span>ser<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>en f\u00f6r  <span class=\"__6 _486\"></span>f\u00f6r<span class=\"__6 _485\"></span>v\u00e4ntad<span class=\"__6 _485\"></span>e kre<span class=\"__6 _485\"></span>ditf\u00f6<span class=\"__6 _485\"></span>rlus<span class=\"__6 _485\"></span>ter inte uppg<span class=\"__6 _485\"></span>\u00e5r till et<span class=\"__6 _485\"></span>t v\u00e4se<span class=\"__6 _485\"></span>ntligt b<span class=\"__6 _485\"></span>elo<span class=\"__6 _485\"></span>pp p<span class=\"__6 _485\"></span>er  <span class=\"__6 _486\"></span>bok<span class=\"__6 _485\"></span>sluts<span class=\"__6 _485\"></span>datum o<span class=\"__6 _485\"></span>ch ha<span class=\"__6 _485\"></span>r d\u00e4r<span class=\"__6 _485\"></span>f\u00f6r inte bo<span class=\"__6 _485\"></span>kf\u00f6r<span class=\"__6 _485\"></span>ts<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Placeringarna \u00e4r gjorda p\u00e5 marknadsm\u00e4s<span class=\"__6 _485\"></span>siga villkor och r\u00e4nt<span class=\"__6 _484\"></span>esatserna \u00e4r i inter<span class=\"__6 _485\"></span>val<span class=\"__6 _485\"></span>let 0<span class=\"__6 _485\"></span>-4<span class=\"__6 _485\"></span>0,<span class=\"__6 _485\"></span>5 proc<span class=\"__6 _485\"></span>ent<span class=\"__6 _485\"></span>. Sk<span class=\"__6 _485\"></span>illna<span class=\"__6 _485\"></span>den i r\u00e4<span class=\"__6 _485\"></span>ntesats be<span class=\"__6 _485\"></span>ror fr\u00e4m<span class=\"__6 _485\"></span>st p\u00e5 vil<span class=\"__6 _485\"></span>ken valuta b<span class=\"__6 _485\"></span>elo<span class=\"__6 _485\"></span>pp<span class=\"__6 _485\"></span>et \u00e4r pla<span class=\"__6 _485\"></span>cer<span class=\"__6 _485\"></span>at i. Finansiella tillg\u00e5ngar<span class=\"__6 _484\"></span> v\u00e4rderade<span class=\"__6 _484\"></span> till<span class=\"__6 _484\"></span> verkligt v<span class=\"__6 _484\"></span>\u00e4rde <span class=\"ls2_6 ws2_6\"> </span>via \u00f6vrig<span class=\"__6 _484\"></span>t to<span class=\"__6 _484\"></span>talresulta<span class=\"__6 _484\"></span>t Tillg\u00e5ngarna i denna kategori, \u00f6vriga aktier och andelar<span class=\"__6 _484\"></span>, omv\u00e4rderas p\u00e5 grun<span class=\"__6 _485\"></span>d av inn<span class=\"__6 _485\"></span>ehaven<span class=\"__6 _485\"></span>s strategis<span class=\"__6 _485\"></span>ka ar<span class=\"__6 _485\"></span>t i \u00f6v<span class=\"__6 _485\"></span>rigt totalres<span class=\"__6 _485\"></span>ultat samt i fi<span class=\"__6 _485\"></span>nan<span class=\"__6 _485\"></span> siella tillg\u00e5ngar i balansr\u00e4kningen<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>. V\u00e4r<span class=\"__6 _484\"></span>deringen av innehavet i R<span class=\"__6 _484\"></span>enewcell \u00e4r bas<span class=\"__6 _485\"></span>erad p<span class=\"__6 _485\"></span>\u00e5 akti<span class=\"__6 _485\"></span>ekur<span class=\"__6 _485\"></span>sen p<span class=\"__6 _485\"></span>er b<span class=\"__6 _485\"></span>oks<span class=\"__6 _485\"></span>lutsd<span class=\"__6 _485\"></span>atumet (n<span class=\"__6 _485\"></span>iv\u00e5 1) o<span class=\"__6 _485\"></span>ch ve<span class=\"__6 _485\"></span>rkl<span class=\"__6 _485\"></span>igt v\u00e4rde u<span class=\"__6 _485\"></span>ppg<span class=\"__6 _485\"></span>\u00e5r till M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 3<span class=\"__6 _485\"></span>4 (242) p<span class=\"__6 _485\"></span>er 3<span class=\"__6 _485\"></span>0 nove<span class=\"__6 _485\"></span>mbe<span class=\"__6 _485\"></span>r 2023<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>V\u00e4rder<span class=\"__6 _485\"></span>ing<span class=\"__6 _485\"></span>en av restera<span class=\"__6 _485\"></span>nde \u00f6v<span class=\"__6 _485\"></span>riga a<span class=\"__6 _485\"></span>ktie<span class=\"__6 _485\"></span>r oc<span class=\"__6 _485\"></span>h ande<span class=\"__6 _485\"></span>lar b<span class=\"__6 _485\"></span>aser<span class=\"__6 _485\"></span>as i f\u00f6rs<span class=\"__6 _485\"></span>ta hand p\u00e5 priser fr\u00e5n tidigare<span class=\"__6 _484\"></span> transaktioner<span class=\"__6 _484\"></span>. Priset f<span class=\"__6 _484\"></span>r\u00e5n den senaste finan<span class=\"ls2_6 ws2_6\"> </span>sieringsrundan<span class=\"__6 _484\"></span> eller t<span class=\"__6 _484\"></span>ransakt<span class=\"__6 _484\"></span>ionen bed\u00f6ms r<span class=\"__6 _484\"></span>epresent<span class=\"__6 _484\"></span>era<span class=\"__6 _484\"></span> verklig<span class=\"__6 _484\"></span>t v\u00e4r<span class=\"__6 _484\"></span>de p\u00e5 invest<span class=\"__6 _484\"></span>eringarna d\u00e5 transaktioner har gjorts mellan obe<span class=\"__6 _485\"></span>roende parter<span class=\"__6 _484\"></span>. V\u00e4rderingen till verkligt v\u00e4r<span class=\"__6 _484\"></span>de baserad p\u00e5 tidigare t<span class=\"__6 _484\"></span>ransaktioner h\u00e5lls of\u00f6r\u00e4nd<span class=\"__6 _485\"></span>rad un<span class=\"__6 _485\"></span>der e<span class=\"__6 _485\"></span>n pe<span class=\"__6 _485\"></span>riod p<span class=\"__6 _485\"></span>\u00e5 upp ti<span class=\"__6 _485\"></span>ll 12 m\u00e5na<span class=\"__6 _485\"></span>der o<span class=\"__6 _485\"></span>m det inte finn<span class=\"__6 _485\"></span>s anle<span class=\"__6 _485\"></span>dni<span class=\"__6 _485\"></span>ng till e<span class=\"__6 _485\"></span>n omv\u00e4rd<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>g p\u00e5 gr<span class=\"__6 _485\"></span>und av v\u00e4s<span class=\"__6 _485\"></span>entlig<span class=\"__6 _485\"></span>a f\u00f6r\u00e4n<span class=\"__6 _485\"></span>drin<span class=\"__6 _485\"></span>gar i externa m<span class=\"__6 _485\"></span>ark<span class=\"__6 _485\"></span>nad<span class=\"__6 _485\"></span>sfak<span class=\"__6 _485\"></span>torer ell<span class=\"__6 _485\"></span>er f\u00f6retag<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>pe<span class=\"__6 _485\"></span>cifi<span class=\"__6 _485\"></span>ka fak<span class=\"__6 _485\"></span>torer<span class=\"__6 _484\"></span>. N\u00e4r de<span class=\"__6 _485\"></span>n sen<span class=\"__6 _485\"></span>aste trans<span class=\"__6 _485\"></span>akti<span class=\"__6 _485\"></span>one<span class=\"__6 _485\"></span>n i ett inn<span class=\"__6 _485\"></span>ehav \u00f6ve<span class=\"__6 _485\"></span>rstig<span class=\"__6 _485\"></span>er 12 m\u00e5<span class=\"__6 _485\"></span>nade<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>, elle<span class=\"__6 _485\"></span>r n\u00e4r det finn<span class=\"__6 _485\"></span>s anle<span class=\"__6 _485\"></span>dnin<span class=\"__6 _485\"></span>g till e<span class=\"__6 _485\"></span>n omv\u00e4rd<span class=\"__6 _485\"></span>erin<span class=\"__6 _485\"></span>g p\u00e5 gru<span class=\"__6 _485\"></span>nd av v\u00e4s<span class=\"__6 _485\"></span>entlig<span class=\"__6 _485\"></span>a f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring<span class=\"__6 _485\"></span>ar i externa m<span class=\"__6 _485\"></span>ark<span class=\"__6 _485\"></span>nad<span class=\"__6 _485\"></span>sfak<span class=\"__6 _485\"></span>torer ell<span class=\"__6 _485\"></span>er f\u00f6retag<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>pe<span class=\"__6 _485\"></span>cifi<span class=\"__6 _485\"></span>ka fak<span class=\"__6 _485\"></span>torer<span class=\"__6 _484\"></span>, v\u00e4rdera<span class=\"__6 _485\"></span>s den finansiella tillg\u00e5ngen gen<span class=\"__6 _485\"></span>om antingen:<span class=\"__6 _14a\"> </span>Att till\u00e4mpa r<span class=\"__6 _484\"></span>elevanta<span class=\"__6 _484\"></span> v\u00e4rderingsmultiplar fr\u00e5n liknande f\u00f6re<span class=\"__6 _484\"></span>tag p\u00e5  <span class=\"__6 _486\"></span>innehav<span class=\"__6 _484\"></span>et<span class=\"__6 _484\"></span>s n<span class=\"__6 _484\"></span>yck<span class=\"__6 _484\"></span>eltal, l<span class=\"__6 _484\"></span>iknande t<span class=\"__6 _484\"></span>ransakti<span class=\"__6 _484\"></span>oner i br<span class=\"__6 _484\"></span>anschen eller<span class=\"__6 _484\"></span> den dis<span class=\"ls2_6 ws2_6\"> </span>kon<span class=\"__6 _484\"></span>t<span class=\"__6 _484\"></span>erade k<span class=\"__6 _484\"></span>assafl\u00f6desmet<span class=\"__6 _484\"></span>oden (DCF) d\u00e4r de<span class=\"__6 _484\"></span>t finns<span class=\"__6 _484\"></span> betyda<span class=\"__6 _484\"></span>nde f<span class=\"__6 _484\"></span>\u00f6re<span class=\"ls2_6 ws2_6\"> </span>tags<span class=\"__6 _485\"></span>sp<span class=\"__6 _485\"></span>ec<span class=\"__6 _485\"></span>ifik<span class=\"__6 _485\"></span>a data f\u00f6r att g<span class=\"__6 _485\"></span>\u00f6ra en s<span class=\"__6 _485\"></span>\u00e5dan b<span class=\"__6 _485\"></span>ed<span class=\"__6 _485\"></span>\u00f6mn<span class=\"__6 _485\"></span>ing<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>I vis<span class=\"__6 _485\"></span>sa inve<span class=\"__6 _485\"></span>steri<span class=\"__6 _485\"></span>ngar s<span class=\"__6 _485\"></span>om b<span class=\"__6 _485\"></span>efinn<span class=\"__6 _485\"></span>er si<span class=\"__6 _485\"></span>g i ett tidi<span class=\"__6 _485\"></span>gt sked<span class=\"__6 _485\"></span>e, d\u00e4r d<span class=\"__6 _485\"></span>et inte finns n\u00e5gra betydande int\u00e4kt<span class=\"__6 _484\"></span>er eller tillr\u00e4ckliga finansiella data att basera  <span class=\"__6 _486\"></span>v\u00e4rderingen p\u00e5, fastst\u00e4lls verkligt v\u00e4rde i<span class=\"__6 _484\"></span> st\u00e4llet ut<span class=\"__6 _484\"></span>ifr\u00e5n en bed\u00f6mning av senaste<span class=\"__6 _484\"></span> transaktionsv\u00e4rdet samt en<span class=\"__6 _484\"></span> milstolpsmetod d\u00e4r utvecklingen i bol<span class=\"__6 _485\"></span>aget ut<span class=\"__6 _485\"></span>v\u00e4rd<span class=\"__6 _485\"></span>eras m<span class=\"__6 _485\"></span>ot bud<span class=\"__6 _485\"></span>get ell<span class=\"__6 _485\"></span>er lik<span class=\"__6 _485\"></span>nan<span class=\"__6 _485\"></span>de b<span class=\"__6 _485\"></span>olag<span class=\"__6 _485\"></span>, i ett l<span class=\"__6 _485\"></span>ikn<span class=\"__6 _485\"></span>ande sked<span class=\"__6 _485\"></span>e, me<span class=\"__6 _485\"></span>d en li<span class=\"__6 _485\"></span>knan<span class=\"__6 _485\"></span>de ri<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>profil o<span class=\"__6 _485\"></span>ch tran<span class=\"__6 _485\"></span>sak<span class=\"__6 _485\"></span>tion<span class=\"__6 _485\"></span>er i s\u00e5<span class=\"__6 _485\"></span>dana f\u00f6<span class=\"__6 _485\"></span>retag<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>F\u00f6ljande<span class=\"__6 _484\"></span> v\u00e4rderi<span class=\"__6 _484\"></span>ngst<span class=\"__6 _484\"></span>ekniker<span class=\"__6 _484\"></span> och betyd<span class=\"__6 _484\"></span>ande ick<span class=\"__6 _484\"></span>e observerbara<span class=\"__6 _484\"></span> indat<span class=\"__6 _484\"></span>a har anv\u00e4n<span class=\"__6 _484\"></span>ts f\u00f6r a<span class=\"__6 _484\"></span>tt fastst\u00e4lla v<span class=\"__6 _484\"></span>erkligt v\u00e4rde p\u00e5 invest<span class=\"__6 _484\"></span>eringar i niv\u00e5 3:<span class=\"__6 _14a\"> </span>2023<span class=\"__6 _569\"> </span><span class=\"ls2_6 ws2_6\">2<span class=\"__6 _490\"></span>0<span class=\"__6 _485\"></span>2<span class=\"__6 _490\"></span>2 </span>V<span class=\"__6 _484\"></span>\u00c4RDERINGS<span class=\"ls2_6 ws2_6\">-<span class=\"__6 _14a\"> </span></span>TEK<span class=\"__6 _485\"></span>NI<span class=\"__6 _485\"></span>K<span class=\"__6 _583\"> </span><span class=\"ls36_6 ws34_6\">I<span class=\"__6 _485\"></span>N<span class=\"__6 _490\"></span>D<span class=\"__6 _485\"></span>ATA<span class=\"__6 _14a\"> </span></span>INT<span class=\"__6 _485\"></span>ER<span class=\"ls2_6 ws2_6\">-<span class=\"__6 _14a\"> </span></span>VA<span class=\"__6 _490\"></span>L<span class=\"__6 _490\"></span>L 2023<span class=\"__6 _14a\"> </span>INT<span class=\"__6 _485\"></span>ER<span class=\"ls2_6 ws2_6\">-<span class=\"__6 _14a\"> </span></span>VA<span class=\"__6 _490\"></span>L<span class=\"__6 _490\"></span>L 2022<span class=\"__6 _14a\"> </span>2 04<span class=\"__6 _485\"></span>3<span class=\"__6 _576\"> </span><span class=\"ls1d_6 ws18_6\">2 412<span class=\"__6 _14a\"> </span></span>Pris fr\u00e5n senaste<span class=\"__6 _484\"></span> finansierings<span class=\"__6 _485\"></span><span class=\"ls2_6 ws2_6\"> </span>runda<span class=\"__6 _5d_5\"> </span><span class=\"lse_6 wsd_6\">e.t<span class=\"__6 _485\"></span>.<span class=\"__6 _9b_2\"> </span>e.t<span class=\"__6 _485\"></span>.<span class=\"__6 _492\"> </span>e<span class=\"__6 _485\"></span>.t<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span></span>257<span class=\"__6 _9c_3\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _14a\"> </span></span>J\u00e4mf\u00f6rbara bolag<span class=\"__6 _14a\"> </span>Oms\u00e4ttnings multiplar<span class=\"__6 _9d_2\"> </span><span class=\"ls19_6 ws2c_6\">0,7-<span class=\"__6 _485\"></span>6,<span class=\"__6 _485\"></span>8<span class=\"__6 _8d_3\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _14a\"> </span></span></span>29<span class=\"__6 _6b_5\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _14a\"> </span></span>Di<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span>konte<span class=\"__6 _485\"></span>ra<span class=\"__6 _485\"></span>t <span class=\"ls2_6 ws2_6\"> </span>kassafl\u00f6de<span class=\"__6 _14a\"> </span>Marknad<span class=\"__6 _485\"></span>s<span class=\"ls2_6 ws2_6\"> </span>r\u00e4nta<span class=\"__6 _495\"> </span><span class=\"lse_6 wsd_6\">e<span class=\"__6 _485\"></span>.t<span class=\"__6 _485\"></span>.<span class=\"__6 _492\"> </span>e<span class=\"__6 _485\"></span>.t<span class=\"__6 _14a\"> </span></span><span class=\"lse_6 wsd_6\">.<span class=\"__6 _14a\"> </span></span>En f\u00f6r\u00e4nd<span class=\"__6 _485\"></span>ring m<span class=\"__6 _485\"></span>ed 1<span class=\"__6 _485\"></span>0 proc<span class=\"__6 _485\"></span>ent av mu<span class=\"__6 _485\"></span>ltipla<span class=\"__6 _485\"></span>rna s<span class=\"__6 _485\"></span>kulle g<span class=\"__6 _485\"></span>e en p\u00e5ve<span class=\"__6 _485\"></span>rkan p<span class=\"__6 _485\"></span>\u00e5 invester<span class=\"__6 _485\"></span>inga<span class=\"__6 _485\"></span>rna o<span class=\"__6 _485\"></span>m MS<span class=\"__6 _485\"></span>EK 25<span class=\"__6 _485\"></span>,7 (0)<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Det verkliga v\u00e4rdet<span class=\"__6 _484\"></span> av rest<span class=\"__6 _484\"></span>erande aktier och andelar uppg\u00e5r till MS<span class=\"__6 _485\"></span>EK 2 329 (<span class=\"__6 _485\"></span>2 412) p<span class=\"__6 _485\"></span>er 3<span class=\"__6 _485\"></span>0 novem<span class=\"__6 _485\"></span>ber 2<span class=\"__6 _485\"></span>023 d\u00e4<span class=\"__6 _485\"></span>r de st\u00f6r<span class=\"__6 _485\"></span>sta inves<span class=\"__6 _485\"></span>tering<span class=\"__6 _485\"></span>arna utg\u00f6r<span class=\"__6 _485\"></span>s av She<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>tex MS<span class=\"__6 _485\"></span>EK 61<span class=\"__6 _484\"></span>9 (526), K<span class=\"__6 _485\"></span>lar<span class=\"__6 _485\"></span>na M<span class=\"__6 _485\"></span>SE<span class=\"__6 _485\"></span>K 54<span class=\"__6 _485\"></span>8 (4<span class=\"__6 _485\"></span>56)<span class=\"__6 _485\"></span>, oc<span class=\"__6 _485\"></span>h Infi<span class=\"__6 _485\"></span>nited Fib<span class=\"__6 _485\"></span>er C<span class=\"__6 _485\"></span>omp<span class=\"__6 _485\"></span>any M<span class=\"__6 _485\"></span>SEK 2<span class=\"__6 _485\"></span>01 (1<span class=\"__6 _485\"></span>0). F\u00d6R\u00c4NDRINGAR I<span class=\"__6 _484\"></span> F<span class=\"__6 _484\"></span>INANSIELLA<span class=\"__6 _487\"></span> TI<span class=\"__6 _485\"></span>LLG<span class=\"__6 _485\"></span>\u00c5<span class=\"__6 _485\"></span>NG<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>R BA<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>ER<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>DE P\u00c5 NI<span class=\"__6 _485\"></span>V\u00c5 3 IN<span class=\"__6 _485\"></span>DA<span class=\"__6 _487\"></span>T<span class=\"__6 _484\"></span>A<span class=\"__6 _495\"> </span><span class=\"lsa_6 ws9_6\">2023<span class=\"__6 _6b_5\"> </span><span class=\"ls8_6 ws7_6\">202<span class=\"__6 _485\"></span>2<span class=\"__6 _14a\"> </span></span></span>Ing\u00e5ende balans<span class=\"__6 _9e_2\"> </span><span class=\"ls1d_6 ws18_6\">2 412<span class=\"__6 _573\"> </span><span class=\"lsb_6 wsa_6\">3 62<span class=\"__6 _485\"></span>3<span class=\"__6 _14a\"> </span></span></span>Nya investeringar<span class=\"__6 _9f_2\"> </span><span class=\"ls1a_6 ws3a_6\">285<span class=\"__6 _a0_3\"> </span>816<span class=\"__6 _14a\"> </span></span>Avyt<span class=\"__6 _485\"></span>tringar<span class=\"__6 _a1_3\"> </span><span class=\"ls2_6 ws2_6\">0<span class=\"__6 _578\"> </span><span class=\"ls25_6 ws21_6\">-25<span class=\"__6 _14a\"> </span></span></span>Nedskrivning<span class=\"__6 _484\"></span>ar<span class=\"__6 _a2_3\"> </span><span class=\"ls1d_6 ws18_6\">-13<span class=\"__6 _485\"></span>7<span class=\"__6 _6d_4\"> </span><span class=\"ls2_6 ws2_6\">\u2013<span class=\"__6 _14a\"> </span></span></span>Omklassificering<span class=\"__6 _14a\"> </span>1<span class=\"__6 _14a\"> </span>\u2013<span class=\"__6 _a3_3\"> </span><span class=\"ls1a_6 ws3a_6\">28<span class=\"__6 _14a\"> </span></span>Vin<span class=\"__6 _485\"></span>st ell<span class=\"__6 _485\"></span>er f\u00f6r<span class=\"__6 _485\"></span>lust re<span class=\"__6 _485\"></span>dovi<span class=\"__6 _485\"></span>sad i \u00f6v<span class=\"__6 _485\"></span>rigt totalresultat<span class=\"__6 _14a\"> </span>2<span class=\"__6 _14a\"> </span>-23<span class=\"__6 _485\"></span>1<span class=\"__6 _a_6\"> </span>-2<span class=\"__6 _485\"></span> 03<span class=\"__6 _485\"></span>0<span class=\"__6 _14a\"> </span>Utg\u00e5ende balans<span class=\"__6 _a4_2\"> </span><span class=\"ls2_6 ws2_6\">2 329<span class=\"__6 _9a_3\"> </span><span class=\"ls2c_6 ws29_6\">2 412<span class=\"__6 _14a\"> </span></span></span>1) <span class=\"__6 _a5_2\"> </span>Om<span class=\"__6 _485\"></span>kla<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>ifi<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gen a<span class=\"__6 _485\"></span>vse<span class=\"__6 _485\"></span>r inve<span class=\"__6 _485\"></span>ste<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gen i Wo<span class=\"__6 _485\"></span>rn Ag<span class=\"__6 _485\"></span>ain s<span class=\"__6 _485\"></span>om om<span class=\"__6 _485\"></span>kl<span class=\"__6 _485\"></span>as<span class=\"__6 _485\"></span>sats ti<span class=\"__6 _485\"></span>ll in<span class=\"__6 _485\"></span>neh<span class=\"__6 _485\"></span>av uta<span class=\"__6 _485\"></span>n best\u00e4mmande inflytande f\u00f6r 2022.<span class=\"__6 _14a\"> </span>2) <span class=\"__6 _a6_3\"> </span>Red<span class=\"__6 _485\"></span>ovi<span class=\"__6 _485\"></span>sa<span class=\"__6 _485\"></span>d effe<span class=\"__6 _485\"></span>kt i \u00f6v<span class=\"__6 _485\"></span>ri<span class=\"__6 _485\"></span>gt total<span class=\"__6 _485\"></span>res<span class=\"__6 _485\"></span>ultat f\u00f6<span class=\"__6 _485\"></span>r 20<span class=\"__6 _485\"></span>22 utg<span class=\"__6 _485\"></span>\u00f6r<span class=\"__6 _485\"></span>s fr\u00e4m<span class=\"__6 _485\"></span>st av f\u00f6<span class=\"__6 _485\"></span>rlu<span class=\"__6 _485\"></span>sten av<span class=\"__6 _485\"></span>se<span class=\"__6 _485\"></span>en<span class=\"__6 _485\"></span>de inn<span class=\"__6 _485\"></span>eha<span class=\"__6 _485\"></span>vet i K<span class=\"__6 _485\"></span>larn<span class=\"__6 _485\"></span>a om M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK -2 4<span class=\"__6 _485\"></span>82. V\u00e4<span class=\"__6 _485\"></span>rde<span class=\"__6 _485\"></span>rin<span class=\"__6 _485\"></span>gen b<span class=\"__6 _485\"></span>as<span class=\"__6 _485\"></span>eras p<span class=\"__6 _485\"></span>\u00e5 ett i<span class=\"__6 _485\"></span>ndi<span class=\"__6 _485\"></span>kerat e<span class=\"__6 _485\"></span>mis<span class=\"__6 _485\"></span>si<span class=\"__6 _485\"></span>on<span class=\"__6 _485\"></span>spr<span class=\"__6 _485\"></span>is fr\u00e5n e<span class=\"__6 _485\"></span>n tra<span class=\"__6 _485\"></span>nsa<span class=\"__6 _485\"></span>kti<span class=\"__6 _485\"></span>on i ju<span class=\"__6 _485\"></span>li 20<span class=\"__6 _485\"></span>22<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Finansiella tillg\u00e5ngar<span class=\"__6 _484\"></span> v\u00e4rderade<span class=\"__6 _484\"></span> till<span class=\"__6 _484\"></span> upplupet anskaffningsv<span class=\"__6 _484\"></span>\u00e4rde<span class=\"__6 _14a\"> </span>Tillg\u00e5ngarna i denna kategori v\u00e4rderas till<span class=\"__6 _484\"></span> upplupet anskaffnings<span class=\"__6 _485\"></span>v\u00e4rde varv<span class=\"__6 _485\"></span>id effektivr\u00e4ntan an<span class=\"__6 _484\"></span>v\u00e4nds vid ber\u00e4kning<span class=\"__6 _485\"></span>en av v\u00e4r<span class=\"__6 _484\"></span>det. Dessa tillg\u00e5ngar h\u00e5ll<span class=\"__6 _485\"></span>s und<span class=\"__6 _485\"></span>er af<span class=\"__6 _485\"></span>f\u00e4rs<span class=\"__6 _485\"></span>mod<span class=\"__6 _485\"></span>ell<span class=\"__6 _485\"></span>en f\u00f6r in<span class=\"__6 _485\"></span>kas<span class=\"__6 _485\"></span>ser<span class=\"__6 _485\"></span>ing av av<span class=\"__6 _485\"></span>tal<span class=\"__6 _485\"></span>sen<span class=\"__6 _485\"></span>liga k<span class=\"__6 _485\"></span>ass<span class=\"__6 _485\"></span>afl\u00f6<span class=\"__6 _485\"></span>de<span class=\"__6 _485\"></span>n som endast best\u00e5r av betalningar av<span class=\"__6 _484\"></span> kapitalbelopp oc<span class=\"__6 _485\"></span>h r\u00e4nt<span class=\"__6 _484\"></span>a. Det redo<span class=\"ls2_6 ws2_6\"> </span>visade v\u00e4rdet p\u00e5 tillg\u00e5ngar v\u00e4r<span class=\"__6 _484\"></span>derade till upplupet anskaffningsv\u00e4rde justera<span class=\"__6 _485\"></span>s med e<span class=\"__6 _485\"></span>ventuel<span class=\"__6 _485\"></span>lt redov<span class=\"__6 _485\"></span>isat avd<span class=\"__6 _485\"></span>rag f\u00f6r f\u00f6r<span class=\"__6 _485\"></span>v\u00e4<span class=\"__6 _485\"></span>ntade k<span class=\"__6 _485\"></span>redit<span class=\"__6 _485\"></span>f\u00f6rl<span class=\"__6 _485\"></span>uster<span class=\"__6 _484\"></span>. Denna kategori omfattar<span class=\"__6 _484\"></span> i f\u00f6rsta hand kassa och banktillgodohavande<span class=\"__6 _485\"></span>n samt<span class=\"__6 _484\"></span> kundf<span class=\"__6 _484\"></span>ordring<span class=\"__6 _484\"></span>ar<span class=\"__6 _487\"></span>. Koncernens egen kr<span class=\"__6 _484\"></span>editverksamhe<span class=\"__6 _484\"></span>t ha<span class=\"__6 _484\"></span>r avvecklats oc<span class=\"__6 _485\"></span>h sk\u00f6ts nu ge<span class=\"__6 _485\"></span>nom s<span class=\"__6 _485\"></span>amar<span class=\"__6 _485\"></span>bete med e<span class=\"__6 _485\"></span>n extern p<span class=\"__6 _485\"></span>ar<span class=\"__6 _485\"></span>t. Per b<span class=\"__6 _485\"></span>alans<span class=\"__6 _485\"></span>dag<span class=\"__6 _485\"></span>en h\u00e4nf\u00f6rs k<span class=\"__6 _484\"></span>oncerne<span class=\"__6 _485\"></span>ns samtliga k<span class=\"__6 _484\"></span>ortfristiga place<span class=\"__6 _485\"></span>ringar till denna kat<span class=\"__6 _484\"></span>egor<span class=\"__6 _14a\"> </span>i<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-552": {
   "value": "<div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs2c_4\">H&amp;M<span class=\"__6 _485\"></span>-kon<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rne<span class=\"__6 _485\"></span>n har gjo<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>t be<span class=\"__6 _485\"></span>d\u00f6m<span class=\"__6 _485\"></span>ning<span class=\"__6 _485\"></span>en att f\u00f6r<span class=\"__6 _485\"></span>lustre<span class=\"__6 _485\"></span>ser<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>en f\u00f6r </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs2d_4\"> <span class=\"__6 _486\"></span>f\u00f6r<span class=\"__6 _485\"></span>v\u00e4ntad<span class=\"__6 _485\"></span>e kre<span class=\"__6 _485\"></span>ditf\u00f6<span class=\"__6 _485\"></span>rlus<span class=\"__6 _485\"></span>ter inte uppg<span class=\"__6 _485\"></span>\u00e5r till et<span class=\"__6 _485\"></span>t v\u00e4se<span class=\"__6 _485\"></span>ntligt b<span class=\"__6 _485\"></span>elo<span class=\"__6 _485\"></span>pp p<span class=\"__6 _485\"></span>er </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs2e_4\"> <span class=\"__6 _486\"></span>bok<span class=\"__6 _485\"></span>sluts<span class=\"__6 _485\"></span>datum o<span class=\"__6 _485\"></span>ch ha<span class=\"__6 _485\"></span>r d\u00e4r<span class=\"__6 _485\"></span>f\u00f6r inte bo<span class=\"__6 _485\"></span>kf\u00f6r<span class=\"__6 _485\"></span>ts<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls19_6 ws2_6 gs117_2\">Res<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>ven f\u00f6<span class=\"__6 _485\"></span>r f\u00f6r<span class=\"__6 _485\"></span>v\u00e4ntad<span class=\"__6 _485\"></span>e kred<span class=\"__6 _485\"></span>itf\u00f6<span class=\"__6 _485\"></span>rlus<span class=\"__6 _485\"></span>ter p\u00e5 kund<span class=\"__6 _485\"></span>fordrin<span class=\"__6 _485\"></span>gar p<span class=\"__6 _485\"></span>er b<span class=\"__6 _485\"></span>oksl<span class=\"__6 _485\"></span>uts<span class=\"__6 _485\"></span><span class=\"ls2_6\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls10_6 ws2_6 gs118_2\">dag<span class=\"__6 _485\"></span>en up<span class=\"__6 _485\"></span>pg\u00e5r i<span class=\"__6 _485\"></span>nte till ett v\u00e4s<span class=\"__6 _485\"></span>entligt b<span class=\"__6 _485\"></span>el<span class=\"__6 _485\"></span>opp o<span class=\"__6 _485\"></span>ch ha<span class=\"__6 _485\"></span>r d\u00e4rm<span class=\"__6 _485\"></span>ed inte bo<span class=\"__6 _485\"></span>kf\u00f6r<span class=\"__6 _485\"></span>ts<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-553": {
   "value": "21.<span class=\"__6 _484\"></span> AKTIEKAPIT<span class=\"__6 _501\"></span>AL<span class=\"__6 _14a\"> </span>Ak<span class=\"__6 _485\"></span>tiek<span class=\"__6 _485\"></span>apital<span class=\"__6 _485\"></span>et f\u00f6rdel<span class=\"__6 _485\"></span>as pe<span class=\"__6 _485\"></span>r 30 n<span class=\"__6 _485\"></span>ovemb<span class=\"__6 _485\"></span>er 20<span class=\"__6 _485\"></span>23 p\u00e5 194 40<span class=\"__6 _485\"></span>0 0<span class=\"__6 _485\"></span>00 s<span class=\"__6 _485\"></span>t A-ak<span class=\"__6 _485\"></span>tier (tio r\u00f6<span class=\"__6 _485\"></span>ster pe<span class=\"__6 _485\"></span>r aktie<span class=\"__6 _485\"></span>) oc<span class=\"__6 _485\"></span>h 1 43<span class=\"__6 _485\"></span>5 286 8<span class=\"__6 _485\"></span>37 st B-<span class=\"__6 _485\"></span>ak<span class=\"__6 _485\"></span>tier (e<span class=\"__6 _485\"></span>n r\u00f6st p<span class=\"__6 _485\"></span>er aktie). I \u00f6vrigt f\u00f6r<span class=\"__6 _484\"></span>eligger inga sk<span class=\"__6 _485\"></span>illnader betr\u00e4ffande aktiernas r\u00e4ttig heter<span class=\"__6 _484\"></span>. T<span class=\"__6 _487\"></span>otalt antal ak<span class=\"__6 _485\"></span>tier u<span class=\"__6 _485\"></span>pp<span class=\"__6 _485\"></span>g\u00e5r till 1 62<span class=\"__6 _485\"></span>9 68<span class=\"__6 _485\"></span>6 837<span class=\"__6 _484\"></span>. Efter ve<span class=\"__6 _485\"></span>rkst\u00e4l<span class=\"__6 _485\"></span>land<span class=\"__6 _485\"></span>e av \u00e5rs<span class=\"__6 _485\"></span>st\u00e4m<span class=\"__6 _485\"></span>mans b<span class=\"__6 _485\"></span>es<span class=\"__6 _485\"></span>lut de<span class=\"__6 _485\"></span>n 4 maj 20<span class=\"__6 _485\"></span>23 drog<span class=\"__6 _485\"></span>s 25 385 16<span class=\"__6 _485\"></span>3 egn<span class=\"__6 _485\"></span>a B-<span class=\"__6 _485\"></span>ak<span class=\"__6 _485\"></span>tier s<span class=\"__6 _485\"></span>om \u00e5terk\u00f6pts in<span class=\"__6 _485\"></span>om ram<span class=\"__6 _485\"></span>en f\u00f6r H&amp;<span class=\"__6 _485\"></span>M:<span class=\"__6 _485\"></span>s \u00e5ter k\u00f6ps<span class=\"__6 _485\"></span>prog<span class=\"__6 _485\"></span>ram und<span class=\"__6 _485\"></span>er 20<span class=\"__6 _485\"></span>22 in<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Sty<span class=\"__6 _485\"></span>rels<span class=\"__6 _485\"></span>en b<span class=\"__6 _485\"></span>esl<span class=\"__6 _485\"></span>utade o<span class=\"__6 _485\"></span>m att anv\u00e4<span class=\"__6 _485\"></span>nda si<span class=\"__6 _485\"></span>tt be<span class=\"__6 _485\"></span>mynd<span class=\"__6 _485\"></span>igan<span class=\"__6 _485\"></span>de fr\u00e5n s<span class=\"__6 _485\"></span>t\u00e4mma<span class=\"__6 _485\"></span>n 2023 o<span class=\"__6 _485\"></span>ch in<span class=\"__6 _485\"></span>led<span class=\"__6 _485\"></span>de i s<span class=\"__6 _485\"></span>eptemb<span class=\"__6 _485\"></span>er 20<span class=\"__6 _485\"></span>23 ett ak<span class=\"__6 _485\"></span>tie\u00e5terk\u00f6p<span class=\"__6 _485\"></span>sp<span class=\"__6 _485\"></span>rogram o<span class=\"__6 _485\"></span>m 3 milja<span class=\"__6 _485\"></span>rder S<span class=\"__6 _485\"></span>EK<span class=\"__6 _485\"></span>. Pe<span class=\"__6 _485\"></span>r den 3<span class=\"__6 _485\"></span>0 nove<span class=\"__6 _485\"></span>mbe<span class=\"__6 _485\"></span>r 2023 h<span class=\"__6 _485\"></span>ade 7 13<span class=\"__6 _485\"></span>8 79<span class=\"__6 _485\"></span>0 B-<span class=\"__6 _485\"></span>ak<span class=\"__6 _485\"></span>tier i H&amp;M f\u00f6r et<span class=\"__6 _485\"></span>t totalt bel<span class=\"__6 _485\"></span>opp o<span class=\"__6 _485\"></span>m M<span class=\"__6 _485\"></span>SEK 1 12<span class=\"__6 _485\"></span>3 \u00e5terk\u00f6pts oc<span class=\"__6 _485\"></span>h prog<span class=\"__6 _485\"></span>ramm<span class=\"__6 _485\"></span>et avsl<span class=\"__6 _485\"></span>utade<span class=\"__6 _485\"></span>s den 1 m<span class=\"__6 _485\"></span>ars 2<span class=\"__6 _485\"></span>024. D<span class=\"__6 _485\"></span>e \u00e5terk\u00f6pta akti<span class=\"__6 _485\"></span>erna av<span class=\"__6 _485\"></span>ses d<span class=\"__6 _485\"></span>ras in g<span class=\"__6 _485\"></span>eno<span class=\"__6 _485\"></span>m be<span class=\"__6 _485\"></span>slut av \u00e5r<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>t\u00e4mma<span class=\"__6 _485\"></span>n 2024. Pe<span class=\"__6 _485\"></span>r 30 nov<span class=\"__6 _485\"></span>emb<span class=\"__6 _485\"></span>er var a<span class=\"__6 _485\"></span>ntalet utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e akti<span class=\"__6 _485\"></span>er<span class=\"__6 _484\"></span>, exklus<span class=\"__6 _485\"></span>ive e<span class=\"__6 _485\"></span>gna ak<span class=\"__6 _485\"></span>tier, 1 6<span class=\"__6 _484\"></span>22 5<span class=\"__6 _485\"></span>4<span class=\"__6 _485\"></span>8 047<span class=\"__6 _484\"></span>. Und<span class=\"__6 _485\"></span>er r\u00e4ken<span class=\"__6 _485\"></span>skap<span class=\"__6 _485\"></span>s\u00e5ret 20<span class=\"__6 _485\"></span>23 har en u<span class=\"__6 _485\"></span>tdelni<span class=\"__6 _485\"></span>ng om M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 10 5<span class=\"__6 _485\"></span>7<span class=\"__6 _485\"></span>7 gen<span class=\"__6 _485\"></span>omf\u00f6r<span class=\"__6 _485\"></span>ts<span class=\"__6 _14a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-554": {
   "value": "Efter ve<span class=\"__6 _485\"></span>rkst\u00e4l<span class=\"__6 _485\"></span>land<span class=\"__6 _485\"></span>e av \u00e5rs<span class=\"__6 _485\"></span>st\u00e4m<span class=\"__6 _485\"></span>mans b<span class=\"__6 _485\"></span>es<span class=\"__6 _485\"></span>lut de<span class=\"__6 _485\"></span>n 4 maj 20<span class=\"__6 _485\"></span>23 drog<span class=\"__6 _485\"></span>s 25 385 16<span class=\"__6 _485\"></span>3 egn<span class=\"__6 _485\"></span>a B-<span class=\"__6 _485\"></span>ak<span class=\"__6 _485\"></span>tier s<span class=\"__6 _485\"></span>om \u00e5terk\u00f6pts in<span class=\"__6 _485\"></span>om ram<span class=\"__6 _485\"></span>en f\u00f6r H&amp;<span class=\"__6 _485\"></span>M:<span class=\"__6 _485\"></span>s \u00e5ter k\u00f6ps<span class=\"__6 _485\"></span>prog<span class=\"__6 _485\"></span>ram und<span class=\"__6 _485\"></span>er 20<span class=\"__6 _485\"></span>22 in<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Sty<span class=\"__6 _485\"></span>rels<span class=\"__6 _485\"></span>en b<span class=\"__6 _485\"></span>esl<span class=\"__6 _485\"></span>utade o<span class=\"__6 _485\"></span>m att anv\u00e4<span class=\"__6 _485\"></span>nda si<span class=\"__6 _485\"></span>tt be<span class=\"__6 _485\"></span>mynd<span class=\"__6 _485\"></span>igan<span class=\"__6 _485\"></span>de fr\u00e5n s<span class=\"__6 _485\"></span>t\u00e4mma<span class=\"__6 _485\"></span>n 2023 o<span class=\"__6 _485\"></span>ch in<span class=\"__6 _485\"></span>led<span class=\"__6 _485\"></span>de i s<span class=\"__6 _485\"></span>eptemb<span class=\"__6 _485\"></span>er 20<span class=\"__6 _485\"></span>23 ett ak<span class=\"__6 _485\"></span>tie\u00e5terk\u00f6p<span class=\"__6 _485\"></span>sp<span class=\"__6 _485\"></span>rogram o<span class=\"__6 _485\"></span>m 3 milja<span class=\"__6 _485\"></span>rder S<span class=\"__6 _485\"></span>EK<span class=\"__6 _485\"></span>. Pe<span class=\"__6 _485\"></span>r den 3<span class=\"__6 _485\"></span>0 nove<span class=\"__6 _485\"></span>mbe<span class=\"__6 _485\"></span>r 2023 h<span class=\"__6 _485\"></span>ade 7 13<span class=\"__6 _485\"></span>8 79<span class=\"__6 _485\"></span>0 B-<span class=\"__6 _485\"></span>ak<span class=\"__6 _485\"></span>tier i H&amp;M f\u00f6r et<span class=\"__6 _485\"></span>t totalt bel<span class=\"__6 _485\"></span>opp o<span class=\"__6 _485\"></span>m M<span class=\"__6 _485\"></span>SEK 1 12<span class=\"__6 _485\"></span>3 \u00e5terk\u00f6pts oc<span class=\"__6 _485\"></span>h prog<span class=\"__6 _485\"></span>ramm<span class=\"__6 _485\"></span>et avsl<span class=\"__6 _485\"></span>utade<span class=\"__6 _485\"></span>s den 1 m<span class=\"__6 _485\"></span>ars 2<span class=\"__6 _485\"></span>024. D<span class=\"__6 _485\"></span>e \u00e5terk\u00f6pta akti<span class=\"__6 _485\"></span>erna av<span class=\"__6 _485\"></span>ses d<span class=\"__6 _485\"></span>ras in g<span class=\"__6 _485\"></span>eno<span class=\"__6 _485\"></span>m be<span class=\"__6 _485\"></span>slut av \u00e5r<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>t\u00e4mma<span class=\"__6 _485\"></span>n 2024. Pe<span class=\"__6 _485\"></span>r 30 nov<span class=\"__6 _485\"></span>emb<span class=\"__6 _485\"></span>er var a<span class=\"__6 _485\"></span>ntalet utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e akti<span class=\"__6 _485\"></span>er<span class=\"__6 _484\"></span>, exklus<span class=\"__6 _485\"></span>ive e<span class=\"__6 _485\"></span>gna ak<span class=\"__6 _485\"></span>tier, 1 6<span class=\"__6 _484\"></span>22 5<span class=\"__6 _485\"></span>4<span class=\"__6 _485\"></span>8 047<span class=\"__6 _484\"></span>. Und<span class=\"__6 _485\"></span>er r\u00e4ken<span class=\"__6 _485\"></span>skap<span class=\"__6 _485\"></span>s\u00e5ret 20<span class=\"__6 _485\"></span>23 har en u<span class=\"__6 _485\"></span>tdelni<span class=\"__6 _485\"></span>ng om M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 10 5<span class=\"__6 _485\"></span>7<span class=\"__6 _485\"></span>7 gen<span class=\"__6 _485\"></span>omf\u00f6r<span class=\"__6 _485\"></span>ts<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-555": {
   "value": "Sty<span class=\"__6 _485\"></span>rels<span class=\"__6 _485\"></span>en b<span class=\"__6 _485\"></span>esl<span class=\"__6 _485\"></span>utade o<span class=\"__6 _485\"></span>m att anv\u00e4<span class=\"__6 _485\"></span>nda si<span class=\"__6 _485\"></span>tt be<span class=\"__6 _485\"></span>mynd<span class=\"__6 _485\"></span>igan<span class=\"__6 _485\"></span>de fr\u00e5n s<span class=\"__6 _485\"></span>t\u00e4mma<span class=\"__6 _485\"></span>n 2023 o<span class=\"__6 _485\"></span>ch in<span class=\"__6 _485\"></span>led<span class=\"__6 _485\"></span>de i s<span class=\"__6 _485\"></span>eptemb<span class=\"__6 _485\"></span>er 20<span class=\"__6 _485\"></span>23 ett ak<span class=\"__6 _485\"></span>tie\u00e5terk\u00f6p<span class=\"__6 _485\"></span>sp<span class=\"__6 _485\"></span>rogram o<span class=\"__6 _485\"></span>m 3 milja<span class=\"__6 _485\"></span>rder S<span class=\"__6 _485\"></span>EK<span class=\"__6 _485\"></span>. Pe<span class=\"__6 _485\"></span>r den 3<span class=\"__6 _485\"></span>0 nove<span class=\"__6 _485\"></span>mbe<span class=\"__6 _485\"></span>r 2023 h<span class=\"__6 _485\"></span>ade 7 13<span class=\"__6 _485\"></span>8 79<span class=\"__6 _485\"></span>0 B-<span class=\"__6 _485\"></span>ak<span class=\"__6 _485\"></span>tier i H&amp;M f\u00f6r et<span class=\"__6 _485\"></span>t totalt bel<span class=\"__6 _485\"></span>opp o<span class=\"__6 _485\"></span>m M<span class=\"__6 _485\"></span>SEK 1 12<span class=\"__6 _485\"></span>3 \u00e5terk\u00f6pts oc<span class=\"__6 _485\"></span>h prog<span class=\"__6 _485\"></span>ramm<span class=\"__6 _485\"></span>et avsl<span class=\"__6 _485\"></span>utade<span class=\"__6 _485\"></span>s den 1 m<span class=\"__6 _485\"></span>ars 2<span class=\"__6 _485\"></span>024. D<span class=\"__6 _485\"></span>e \u00e5terk\u00f6pta akti<span class=\"__6 _485\"></span>erna av<span class=\"__6 _485\"></span>ses d<span class=\"__6 _485\"></span>ras in g<span class=\"__6 _485\"></span>eno<span class=\"__6 _485\"></span>m be<span class=\"__6 _485\"></span>slut av \u00e5r<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>t\u00e4mma<span class=\"__6 _485\"></span>n 2024. Pe<span class=\"__6 _485\"></span>r 30 nov<span class=\"__6 _485\"></span>emb<span class=\"__6 _485\"></span>er var a<span class=\"__6 _485\"></span>ntalet utest\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e akti<span class=\"__6 _485\"></span>er<span class=\"__6 _484\"></span>, exklus<span class=\"__6 _485\"></span>ive e<span class=\"__6 _485\"></span>gna ak<span class=\"__6 _485\"></span>tier, 1 6<span class=\"__6 _484\"></span>22 5<span class=\"__6 _485\"></span>4<span class=\"__6 _485\"></span>8 047<span class=\"__6 _484\"></span>. Und<span class=\"__6 _485\"></span>er r\u00e4ken<span class=\"__6 _485\"></span>skap<span class=\"__6 _485\"></span>s\u00e5ret 20<span class=\"__6 _485\"></span>23 har en u<span class=\"__6 _485\"></span>tdelni<span class=\"__6 _485\"></span>ng om M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 10 5<span class=\"__6 _485\"></span>7<span class=\"__6 _485\"></span>7 gen<span class=\"__6 _485\"></span>omf\u00f6r<span class=\"__6 _485\"></span>ts<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls55_5 ws5b_5 gs2b1\">34. VINSTDISPOS<span class=\"__6 _485\"></span>ITION<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs2b2\">Styrelsen f\u00f6resl\u00e5r att \u00e5rsst\u00e4mman 2024 beslutar a<span class=\"__6 _484\"></span>tt en ordinarie </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs2b3\"> <span class=\"__6 _486\"></span>utdeln<span class=\"__6 _485\"></span>ing s<span class=\"__6 _485\"></span>ka ske om S<span class=\"__6 _485\"></span>EK <span><span class=\"gs2b4\" id=\"__141\">6 :50</span></span> p<span class=\"__6 _485\"></span>er ak<span class=\"__6 _485\"></span>tie oc<span class=\"__6 _485\"></span>h att res<span class=\"__6 _485\"></span>terand<span class=\"__6 _485\"></span>e vins<span class=\"__6 _485\"></span>tme<span class=\"__6 _485\"></span>del </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs2b5\">till st\u00e4<span class=\"__6 _485\"></span>mman<span class=\"__6 _485\"></span>s f\u00f6r<span class=\"__6 _485\"></span>fogan<span class=\"__6 _485\"></span>de \u00f6ver<span class=\"__6 _485\"></span>f\u00f6r<span class=\"__6 _485\"></span>s i ny r\u00e4kn<span class=\"__6 _485\"></span>ing<span class=\"__6 _485\"></span>. Se v<span class=\"__6 _485\"></span>idare info<span class=\"__6 _485\"></span>rmatio<span class=\"__6 _485\"></span>n i </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs2b6\">sty<span class=\"__6 _485\"></span>rels<span class=\"__6 _485\"></span>ens utde<span class=\"__6 _485\"></span>lnin<span class=\"__6 _485\"></span>gsko<span class=\"__6 _485\"></span>mme<span class=\"__6 _485\"></span>ntar i f\u00f6r<span class=\"__6 _485\"></span>valtn<span class=\"__6 _485\"></span>ings<span class=\"__6 _485\"></span>be<span class=\"__6 _485\"></span>r\u00e4ttels<span class=\"__6 _485\"></span>en p\u00e5 s<span class=\"__6 _485\"></span>idan 51. </div><div class=\"t_6 m0_6 h3_6 ff2_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs2b7\">St<span class=\"__6 _485\"></span>y<span class=\"__6 _485\"></span>rel<span class=\"__6 _485\"></span>se<span class=\"__6 _485\"></span>ns f\u00f6<span class=\"__6 _485\"></span>rs<span class=\"__6 _485\"></span>lag ti<span class=\"__6 _485\"></span>ll vi<span class=\"__6 _485\"></span>ns<span class=\"__6 _485\"></span>tdis<span class=\"__6 _485\"></span>po<span class=\"__6 _485\"></span>si<span class=\"__6 _485\"></span>tion v<span class=\"__6 _485\"></span>id \u00e5r<span class=\"__6 _485\"></span>s<span class=\"__6 _485\"></span>st<span class=\"__6 _485\"></span>\u00e4mm<span class=\"__6 _485\"></span>an 2<span class=\"__6 _485\"></span>024  </div><div class=\"t_6 m0_6 h2_6 ff1_6 fs1_6 fc0_6 sc0_6 ls8_6 ws7_6 gs2b8\">SEK<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs2b9\">Till \u00e5rsst\u00e4mmans f\u00f6rfogan<span class=\"__6 _485\"></span>de st\u00e5r</div><div class=\"t_6 m0_6 h7_6 ff1_6 fs4_6 fc0_6 sc0_6 ls2_6 ws2_6 gs2ba\">1<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs2bb\">16 065 251 926<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs2bc\">Styrelsen f\u00f6resl\u00e5r att till aktie\u00e4garna u<span class=\"__6 _484\"></span>tdelas </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls3_6 ws3_6 gs2bd\">kronor: 6:50<span class=\"__6 _484\"></span> per aktie</div><div class=\"t_6 m0_6 h7_6 ff1_6 fs4_6 fc0_6 sc0_6 ls2_6 ws2_6 gs2be\">2<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs2bf\"><span><span class=\"gs2c0\" id=\"__142\">10  468  524  463<span class=\"__6 _14a\"> </span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs2c1\">Att so<span class=\"__6 _485\"></span>m kva<span class=\"__6 _485\"></span>rst\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e vins<span class=\"__6 _485\"></span>tme<span class=\"__6 _485\"></span>del  </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs2c2\">balanseras<span class=\"__6 _507\"> </span><span class=\"ls2_6 ws2_6\">5 596 727 4<span class=\"__6 _485\"></span>63<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h3_6 ff2_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs2c3\">16 06<span class=\"__6 _485\"></span>5 251 926<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h8_6 ff1_6 fs3_6 fc0_6 sc0_6 ls3d_6 ws2_6 gs2c4\">1) <span class=\"__6 _a5_2\"> </span>Ink<span class=\"__6 _485\"></span>lu<span class=\"__6 _485\"></span>siv<span class=\"__6 _485\"></span>e kv<span class=\"__6 _485\"></span>ar<span class=\"__6 _485\"></span>var<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>e be<span class=\"__6 _485\"></span>lop<span class=\"__6 _485\"></span>p om M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 1 87<span class=\"__6 _485\"></span>7 f\u00f6<span class=\"__6 _485\"></span>r det<span class=\"__6 _485\"></span>, per 3<span class=\"__6 _485\"></span>0 no<span class=\"__6 _485\"></span>vem<span class=\"__6 _485\"></span>ber 2<span class=\"__6 _485\"></span>02<span class=\"__6 _485\"></span>3, p\u00e5<span class=\"__6 _485\"></span>g\u00e5e<span class=\"__6 _485\"></span>nd<span class=\"__6 _485\"></span>e </div><div class=\"t_6 m0_6 h8_6 ff1_6 fs3_6 fc0_6 sc0_6 ls3e_6 ws64_5 gs2c5\">aktie\u00e5terk\u00f6psprogrammet.<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h8_6 ff1_6 fs3_6 fc0_6 sc0_6 ls3d_6 ws2_6 gs2c6\">2) <span class=\"__6 _a6_3\"> </span>Ba<span class=\"__6 _485\"></span>ser<span class=\"__6 _485\"></span>at p\u00e5 ute<span class=\"__6 _485\"></span>st\u00e5<span class=\"__6 _485\"></span>end<span class=\"__6 _485\"></span>e ak<span class=\"__6 _485\"></span>tier, exkl<span class=\"__6 _485\"></span>us<span class=\"__6 _485\"></span>ive e<span class=\"__6 _485\"></span>gna a<span class=\"__6 _485\"></span>ktie<span class=\"__6 _485\"></span>r, per 2<span class=\"__6 _485\"></span>1 mar<span class=\"__6 _485\"></span>s 2024<span class=\"__6 _485\"></span>.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-557": {
   "value": "<div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs34_3\">Vid redovisning av pension<span class=\"__6 _485\"></span>er till\u00e4mpas IAS 19 Ers\u00e4ttningar t<span class=\"__6 _484\"></span>ill anst\u00e4llda.<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs35_3\">H&amp;M<span class=\"__6 _485\"></span>-kon<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rne<span class=\"__6 _485\"></span>n har fl<span class=\"__6 _485\"></span>era ol<span class=\"__6 _485\"></span>ika pl<span class=\"__6 _485\"></span>aner f\u00f6<span class=\"__6 _485\"></span>r ers<span class=\"__6 _485\"></span>\u00e4ttnin<span class=\"__6 _485\"></span>g efter av<span class=\"__6 _485\"></span>sluta<span class=\"__6 _485\"></span>d </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs36_3\">anst\u00e4llning. Planerna \u00e4r antingen f\u00f6rm\u00e5ns  eller avgiftsbest\u00e4m<span class=\"__6 _485\"></span>da. </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs37_3\">Avgift<span class=\"__6 _485\"></span>sb<span class=\"__6 _485\"></span>est\u00e4m<span class=\"__6 _485\"></span>da pl<span class=\"__6 _485\"></span>ane<span class=\"__6 _485\"></span>r redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s som e<span class=\"__6 _485\"></span>n kostnad u<span class=\"__6 _485\"></span>nde<span class=\"__6 _485\"></span>r den p<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>iod </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls19_6 ws1_6 gs38_3\">n\u00e4r de anst\u00e4llda utf\u00f6r t<span class=\"__6 _484\"></span>j\u00e4nsten ers\u00e4ttningen avser<span class=\"__6 _487\"></span>. De f\u00f6rm\u00e5nsb<span class=\"__6 _485\"></span>est\u00e4mda </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs39_3\">pla<span class=\"__6 _485\"></span>nern<span class=\"__6 _485\"></span>a v\u00e4rde<span class=\"__6 _485\"></span>ras se<span class=\"__6 _485\"></span>parat f\u00f6r re<span class=\"__6 _485\"></span>spe<span class=\"__6 _485\"></span>kti<span class=\"__6 _485\"></span>ve plan u<span class=\"__6 _485\"></span>tifr\u00e5n de f\u00f6<span class=\"__6 _485\"></span>rm\u00e5n<span class=\"__6 _485\"></span>er so<span class=\"__6 _485\"></span>m </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1a_6 ws1_6 gs3a_3\">intj\u00e4na<span class=\"__6 _484\"></span>ts under tidigare<span class=\"__6 _484\"></span> och innevarande period<span class=\"__6 _485\"></span>er<span class=\"__6 _484\"></span>. De f<span class=\"__6 _484\"></span>\u00f6rm\u00e5nsbest\u00e4m<span class=\"__6 _485\"></span>da </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1b_6 ws2_6 gs3b_3\">f\u00f6rp<span class=\"__6 _485\"></span>liktel<span class=\"__6 _485\"></span>ser<span class=\"__6 _485\"></span>na me<span class=\"__6 _485\"></span>d avdrag f\u00f6<span class=\"__6 _485\"></span>r verk<span class=\"__6 _485\"></span>ligt v\u00e4<span class=\"__6 _485\"></span>rde p\u00e5 eve<span class=\"__6 _485\"></span>ntuell<span class=\"__6 _485\"></span>a f\u00f6r<span class=\"__6 _485\"></span>valtni<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span><span class=\"ls2_6\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs3c_3\">tillg<span class=\"__6 _485\"></span>\u00e5nga<span class=\"__6 _485\"></span>r redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s und<span class=\"__6 _485\"></span>er po<span class=\"__6 _485\"></span>sten Avs\u00e4t<span class=\"__6 _485\"></span>tning<span class=\"__6 _485\"></span>ar f\u00f6r p<span class=\"__6 _485\"></span>ens<span class=\"__6 _485\"></span>ione<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>. F\u00f6r de </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs3d_3\">svenska enheterna omfa<span class=\"__6 _484\"></span>ttar de aktuariella ber\u00e4kningarna \u00e4ven framtida<span class=\"__6 _484\"></span> </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs3e_3\">betalningar av s\u00e4rskild l\u00f6nesk<span class=\"__6 _485\"></span>att. F\u00f6rm\u00e5nsbe<span class=\"__6 _485\"></span>st\u00e4mda planer finns i </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs3f_3\">Sc<span class=\"__6 _485\"></span>hweiz, S<span class=\"__6 _485\"></span>pan<span class=\"__6 _485\"></span>ien<span class=\"__6 _485\"></span>, Sve<span class=\"__6 _485\"></span>rige o<span class=\"__6 _485\"></span>ch T<span class=\"__6 _487\"></span>y<span class=\"__6 _485\"></span>sk<span class=\"__6 _485\"></span>land<span class=\"__6 _485\"></span>. </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs40_3\">Pensionsf\u00f6rpliktelsen ber\u00e4k<span class=\"__6 _485\"></span>nas \u00e5rligen med hj\u00e4lp av oberoende aktua<span class=\"ls2_6 ws2_6\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs41_3\">rie<span class=\"__6 _485\"></span>r enli<span class=\"__6 _485\"></span>gt den s<span class=\"__6 _485\"></span>\u00e5 kall<span class=\"__6 _485\"></span>ade \u201d<span class=\"__6 _485\"></span>Pro<span class=\"__6 _485\"></span>jecte<span class=\"__6 _485\"></span>d Unit C<span class=\"__6 _485\"></span>redit M<span class=\"__6 _485\"></span>etho<span class=\"__6 _485\"></span>d\u201d. Ber\u00e4k<span class=\"__6 _485\"></span>nin<span class=\"__6 _485\"></span>gen </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs42_3\">g\u00f6rs med hj\u00e4lp av aktuariella ant<span class=\"__6 _484\"></span>aganden<span class=\"__6 _485\"></span>. Dessa antaganden omfattar </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs43_3\">bland annat diskont<span class=\"__6 _484\"></span>eringsr\u00e4nta, d\u00f6dlighet, f\u00f6rv\u00e4ntade l\u00f6ne\u00f6<span class=\"__6 _485\"></span>kningar </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs44_3\">och pens<span class=\"__6 _485\"></span>ions\u00f6knin<span class=\"__6 _485\"></span>gar (inflation). F\u00f6r\u00e4ndringar i aktuariella antaganden </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 lsf_6 ws1_6 gs45_3\">och utfall som av<span class=\"__6 _485\"></span>viker fr\u00e5n<span class=\"__6 _484\"></span> antaganden ger upphov till aktuariella vinster </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs46_3\">ell<span class=\"__6 _485\"></span>er f\u00f6rl<span class=\"__6 _485\"></span>uster<span class=\"__6 _484\"></span>. De ak<span class=\"__6 _485\"></span>tuari<span class=\"__6 _485\"></span>ella v<span class=\"__6 _485\"></span>ins<span class=\"__6 _485\"></span>ter och f\u00f6<span class=\"__6 _485\"></span>rlus<span class=\"__6 _485\"></span>ter som u<span class=\"__6 _485\"></span>ppko<span class=\"__6 _485\"></span>mme<span class=\"__6 _485\"></span>r </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs47_3\">\u00e4r fr\u00e4mst h\u00e4n<span class=\"__6 _484\"></span>f\u00f6rliga till de<span class=\"__6 _484\"></span> finansiella antagandena, s\u00e5s<span class=\"__6 _485\"></span>om f\u00f6r\u00e4ndring </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs48_3\">i  <span class=\"__6 _486\"></span>dis<span class=\"__6 _485\"></span>kontering<span class=\"__6 _485\"></span>sr\u00e4nta<span class=\"__6 _485\"></span>. S\u00e5<span class=\"__6 _485\"></span>dana v<span class=\"__6 _485\"></span>inster e<span class=\"__6 _485\"></span>lle<span class=\"__6 _485\"></span>r f\u00f6rlus<span class=\"__6 _485\"></span>ter redov<span class=\"__6 _485\"></span>isa<span class=\"__6 _485\"></span>s i \u00f6vri<span class=\"__6 _485\"></span>gt </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs49_3\">totalresul<span class=\"__6 _485\"></span>tat det \u00e5r de up<span class=\"__6 _485\"></span>pkom<span class=\"__6 _485\"></span>mer<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs4a_3\">F\u00f6r tj\u00e4nstem\u00e4n anst<span class=\"__6 _484\"></span>\u00e4llda i Sverige till\u00e4mpar H&amp;M-koncer<span class=\"__6 _485\"></span>nen ITP<span class=\"__6 _485\"></span>-planen </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs4b_3\">gen<span class=\"__6 _485\"></span>om f\u00f6r<span class=\"__6 _485\"></span>s\u00e4k<span class=\"__6 _485\"></span>ring i A<span class=\"__6 _485\"></span>le<span class=\"__6 _485\"></span>cta o<span class=\"__6 _485\"></span>ch C<span class=\"__6 _485\"></span>oll<span class=\"__6 _485\"></span>ectum<span class=\"__6 _485\"></span>, d<span class=\"__6 _485\"></span>vs IT<span class=\"__6 _485\"></span>P 2 oc<span class=\"__6 _485\"></span>h ITP 1<span class=\"__6 _485\"></span>. Enl<span class=\"__6 _485\"></span>igt ett </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs4c_3\">uttal<span class=\"__6 _485\"></span>and<span class=\"__6 _485\"></span>e fr\u00e5n R\u00e5d<span class=\"__6 _485\"></span>et f\u00f6r fin<span class=\"__6 _485\"></span>ansi<span class=\"__6 _485\"></span>ell rap<span class=\"__6 _485\"></span>po<span class=\"__6 _485\"></span>rter<span class=\"__6 _485\"></span>ing U<span class=\"__6 _485\"></span>FR 1<span class=\"__6 _485\"></span>0, \u00e4r I<span class=\"__6 _485\"></span>TP 2<span class=\"__6 _485\"></span>-p<span class=\"__6 _485\"></span>lane<span class=\"__6 _485\"></span>n </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs4d_3\">en f\u00f6rm\u00e5nsbest\u00e4md plan som omfattar flera arbetsgivare. Planen redo<span class=\"ls2_6 ws2_6\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs4e_3\">vis<span class=\"__6 _485\"></span>as so<span class=\"__6 _485\"></span>m en avgi<span class=\"__6 _485\"></span>fts<span class=\"__6 _485\"></span>be<span class=\"__6 _485\"></span>st\u00e4md p<span class=\"__6 _485\"></span>lan i av<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>aktan p<span class=\"__6 _485\"></span>\u00e5 att b<span class=\"__6 _485\"></span>olag<span class=\"__6 _485\"></span>et f\u00e5r till<span class=\"__6 _485\"></span>g\u00e5ng </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs4f_3\">till s\u00e5<span class=\"__6 _485\"></span>dan info<span class=\"__6 _485\"></span>rmatio<span class=\"__6 _485\"></span>n som g<span class=\"__6 _485\"></span>\u00f6r det m<span class=\"__6 _485\"></span>\u00f6jli<span class=\"__6 _485\"></span>gt att red<span class=\"__6 _485\"></span>ovis<span class=\"__6 _485\"></span>a den<span class=\"__6 _485\"></span>na pl<span class=\"__6 _485\"></span>an enl<span class=\"__6 _485\"></span>igt </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs50_3\">reglerna f\u00f6r f<span class=\"__6 _484\"></span>\u00f6rm\u00e5nsb<span class=\"__6 _485\"></span>est\u00e4mda planer<span class=\"__6 _484\"></span>. De f\u00f6rv\u00e4ntade avgift<span class=\"__6 _484\"></span>erna till ITP </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs51_3\">2 und<span class=\"__6 _485\"></span>er n\u00e4s<span class=\"__6 _485\"></span>tkomman<span class=\"__6 _485\"></span>de \u00e5r<span class=\"__6 _485\"></span>s rapp<span class=\"__6 _485\"></span>or<span class=\"__6 _485\"></span>terin<span class=\"__6 _485\"></span>gsp<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>iod e<span class=\"__6 _485\"></span>stime<span class=\"__6 _485\"></span>ras up<span class=\"__6 _485\"></span>pg\u00e5 ti<span class=\"__6 _485\"></span>ll </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs52_3\">M<span class=\"__6 _485\"></span>SEK 1<span class=\"__6 _485\"></span>89 (<span class=\"__6 _485\"></span>202<span class=\"__6 _485\"></span>). I<span class=\"__6 _485\"></span>TP 1-<span class=\"__6 _485\"></span>pl<span class=\"__6 _485\"></span>ane<span class=\"__6 _485\"></span>n \u00e4r en avgi<span class=\"__6 _485\"></span>fts<span class=\"__6 _485\"></span>be<span class=\"__6 _485\"></span>st\u00e4md p<span class=\"__6 _485\"></span>lan<span class=\"__6 _485\"></span>. Se \u00e4ve<span class=\"__6 _485\"></span>n not 8 </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs53_3\">f\u00f6r inform<span class=\"__6 _485\"></span>ation o<span class=\"__6 _485\"></span>m pen<span class=\"__6 _485\"></span>sio<span class=\"__6 _485\"></span>n till tid<span class=\"__6 _485\"></span>igare vd<span class=\"__6 _14a\"> </span><span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs54_3\">\u00d6ve<span class=\"__6 _485\"></span>rskottet i A<span class=\"__6 _485\"></span>lec<span class=\"__6 _485\"></span>ta kan inte all<span class=\"__6 _485\"></span>okeras ti<span class=\"__6 _485\"></span>ll den f\u00f6<span class=\"__6 _485\"></span>rs\u00e4<span class=\"__6 _485\"></span>krad<span class=\"__6 _485\"></span>e arb<span class=\"__6 _485\"></span>etsgi<span class=\"__6 _485\"></span>varen </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs55_3\">och/eller de f\u00f6rs\u00e4krade arbetstagarna. Alectas konsolidering<span class=\"__6 _485\"></span>sgrad </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs56_3\">var 178 p<span class=\"__6 _485\"></span>roc<span class=\"__6 _485\"></span>ent (189) p<span class=\"__6 _485\"></span>er 30 s<span class=\"__6 _485\"></span>eptemb<span class=\"__6 _485\"></span>er 2<span class=\"__6 _485\"></span>023<span class=\"__6 _485\"></span>. Kons<span class=\"__6 _485\"></span>olid<span class=\"__6 _485\"></span>eri<span class=\"__6 _485\"></span>ngs<span class=\"__6 _485\"></span>grad<span class=\"__6 _485\"></span>en </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs57_2\">ber\u00e4knas som verk<span class=\"__6 _485\"></span>ligt v\u00e4rde<span class=\"__6 _484\"></span> av f\u00f6rvaltningstillg\u00e5ngar i procent a<span class=\"__6 _484\"></span>v f\u00f6r<span class=\"__6 _484\"></span><span class=\"ls2_6 ws2_6\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs58_2\">pliktelserna ber\u00e4k<span class=\"__6 _485\"></span>nade enligt Alectas aktuariella antaganden. Denna </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs59_2\">be<span class=\"__6 _485\"></span>r\u00e4kn<span class=\"__6 _485\"></span>ing \u00e4r inte i lin<span class=\"__6 _485\"></span>je me<span class=\"__6 _485\"></span>d IA<span class=\"__6 _485\"></span>S 19<span class=\"__6 _14a\"> </span><span class=\"__6 _484\"></span>.<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls31_6 ws2f_6 gs91_2\">23.<span class=\"__6 _484\"></span> \u00d6<span class=\"__6 _484\"></span>VRIGA<span class=\"__6 _484\"></span> A<span class=\"__6 _487\"></span>VS\u00c4<span class=\"__6 _501\"></span>T<span class=\"__6 _485\"></span>TNINGAR<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs92_2\">Vi<span class=\"__6 _485\"></span>d redov<span class=\"__6 _485\"></span>isn<span class=\"__6 _485\"></span>ing av \u00f6vr<span class=\"__6 _485\"></span>iga avs<span class=\"__6 _485\"></span>\u00e4ttni<span class=\"__6 _485\"></span>ngar ti<span class=\"__6 _485\"></span>ll\u00e4mp<span class=\"__6 _485\"></span>as I<span class=\"__6 _485\"></span>AS 37 Avs<span class=\"__6 _485\"></span>\u00e4ttnin<span class=\"__6 _485\"></span>gar<span class=\"__6 _484\"></span>, </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs93_2\">eventualf<span class=\"__6 _484\"></span>\u00f6rpliktelser och eventualtillg\u00e5ngar<span class=\"__6 _487\"></span>.<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs94_2\">Avs\u00e4ttningar r<span class=\"__6 _484\"></span>edovisas i balansr\u00e4kning<span class=\"__6 _485\"></span>en n\u00e4r det finns e<span class=\"__6 _484\"></span>tt \u00e5tagande till </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs95_2\">f\u00f6ljd av e<span class=\"__6 _485\"></span>n intr\u00e4ffa<span class=\"__6 _485\"></span>d h\u00e4nd<span class=\"__6 _485\"></span>els<span class=\"__6 _485\"></span>e oc<span class=\"__6 _485\"></span>h det \u00e4r s<span class=\"__6 _485\"></span>anno<span class=\"__6 _485\"></span>lik<span class=\"__6 _485\"></span>t att ett ut<span class=\"__6 _485\"></span>fl\u00f6<span class=\"__6 _485\"></span>de av </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs96_2\">resur<span class=\"__6 _485\"></span>se<span class=\"__6 _485\"></span>r komme<span class=\"__6 _485\"></span>r att k<span class=\"__6 _485\"></span>r\u00e4vas f\u00f6r att re<span class=\"__6 _485\"></span>gle<span class=\"__6 _485\"></span>ra \u00e5tagan<span class=\"__6 _485\"></span>det sa<span class=\"__6 _485\"></span>mt att en til<span class=\"__6 _485\"></span>lf\u00f6r </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs97_2\">litlig u<span class=\"__6 _485\"></span>pps<span class=\"__6 _485\"></span>kattn<span class=\"__6 _485\"></span>ing av b<span class=\"__6 _485\"></span>elo<span class=\"__6 _485\"></span>ppet k<span class=\"__6 _485\"></span>an g\u00f6<span class=\"__6 _485\"></span>ras<span class=\"__6 _485\"></span>. En avs\u00e4t<span class=\"__6 _485\"></span>tning f\u00f6r o<span class=\"__6 _485\"></span>mstr<span class=\"__6 _485\"></span>uktu<span class=\"__6 _485\"></span> </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs98_2\">rering redovisas n\u00e4r en omstruktureringsplan har fastst\u00e4ll<span class=\"__6 _484\"></span>ts och </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs99_2\">omstruktureringen har p\u00e5b\u00f6rjats eller tillk\u00e4nnagetts<span class=\"__6 _14a\"> </span>.<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs9a_2\">Vi<span class=\"__6 _485\"></span>d ber\u00e4<span class=\"__6 _485\"></span>kni<span class=\"__6 _485\"></span>ngar av av<span class=\"__6 _485\"></span>s\u00e4ttn<span class=\"__6 _485\"></span>ingar g<span class=\"__6 _485\"></span>\u00f6r H&amp;<span class=\"__6 _485\"></span>M-<span class=\"__6 _485\"></span>konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en up<span class=\"__6 _485\"></span>ps<span class=\"__6 _485\"></span>kattni<span class=\"__6 _485\"></span>ngar </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs9b_2\">oc<span class=\"__6 _485\"></span>h bed<span class=\"__6 _485\"></span>\u00f6m<span class=\"__6 _485\"></span>ninga<span class=\"__6 _485\"></span>r av bel<span class=\"__6 _485\"></span>op<span class=\"__6 _485\"></span>p och ti<span class=\"__6 _485\"></span>dpun<span class=\"__6 _485\"></span>kt f\u00f6r ut<span class=\"__6 _485\"></span>fl<span class=\"__6 _485\"></span>\u00f6de av re<span class=\"__6 _485\"></span>sur<span class=\"__6 _485\"></span>ser uti<span class=\"__6 _485\"></span>fr\u00e5n </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs9c_2\">f\u00f6ruts<span class=\"__6 _485\"></span>\u00e4ttnin<span class=\"__6 _485\"></span>gar p\u00e5 b<span class=\"__6 _485\"></span>alan<span class=\"__6 _485\"></span>sda<span class=\"__6 _485\"></span>gen<span class=\"__6 _485\"></span>. B<span class=\"__6 _485\"></span>elo<span class=\"__6 _485\"></span>pp oc<span class=\"__6 _485\"></span>h tidp<span class=\"__6 _485\"></span>unk<span class=\"__6 _485\"></span>t kan var<span class=\"__6 _485\"></span>iera b<span class=\"__6 _485\"></span>ero<span class=\"__6 _485\"></span> </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs9d_2\">ende p\u00e5 bland annat anst\u00e4lldas upps\u00e4gningsvillkor samt faktiskt utfall </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs9e_2\">av fackliga f\u00f6rhandlingar<span class=\"__6 _487\"></span>. Os\u00e4kerheten i k<span class=\"__6 _484\"></span>oncerne<span class=\"__6 _485\"></span>ns uppskattningar </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs9f_2\">medf\u00f6r att skillnaden mellan f\u00f6r<span class=\"__6 _485\"></span>v\u00e4nta<span class=\"__6 _484\"></span>t och faktiskt utfall kan ha en </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gsa0_2\">v\u00e4sentlig p\u00e5v<span class=\"__6 _484\"></span>erkan p\u00e5 de finansiella rappor<span class=\"__6 _485\"></span>terna.<span class=\"__6 _14a\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-563": {
   "value": "KONCERNEN MODERBOLAGET 2023 2022  2023  2022 Nuv\u00e4rdet av f\u00f6rm\u00e5nsbest\u00e4mda f\u00f6rpliktelser 1 912 1 736 126 119 F\u00f6rvaltningstillg\u00e5ngarnas verkliga v\u00e4rde -1 533 -1 403 -3 -3 Redovisad avs\u00e4ttning i balansr\u00e4kningen  f\u00f6r pensionsf\u00f6rpliktelser  379 333  123 116 Ing\u00e5ende balans 1 december 1 736 1 794  119 154 Redovisad pensionskostnad, netto 293 4 19 -19 Utbetalda ers\u00e4ttningar -16 -18 -12 -10 Erlagda avgifter fr\u00e5n arbetsgivare 41 31 \u2013 \u2013 \u00c5terbetalning fr\u00e5n tillg\u00e5ngar -142 -75  \u2013 -6 Redovisat belopp f\u00f6r f\u00f6rm\u00e5nsbest\u00e4mda  f\u00f6rpliktelser, 30 november  1 912 1 736  126 119 Ing\u00e5ende balans 1 december -1 403 -1 366 -3 -10 Redovisad pensionsint\u00e4kt, netto -175 -37 0 1 Erlagda avgifter fr\u00e5n arbetsgivare -57 -44 \u2013 \u2013 Avgifter fr\u00e5n deltagare i planen -41 -31 \u2013 \u2013 \u00c5terbetalning fr\u00e5n tillg\u00e5ngar 143 75 \u2013 6 Redovisat belopp f\u00f6r verkligt v\u00e4rde av  f\u00f6rvaltningstillg\u00e5ngar, 30 november -1 533 -1 403 -3 -3 Koncernen har avs\u00e4ttningar f\u00f6r omstrukturering enligt nedan: KONCERNEN 2023 2022 Ing\u00e5ende balans 836 \u2013 Nya avs\u00e4ttningar 361 836 Nyttjade avs\u00e4ttningar -199 \u2013 \u00c5terf\u00f6rda avs\u00e4ttningar -689 \u2013 Utg\u00e5ende balans  309 836 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-564": {
   "value": "KONCERNEN MODERBOLAGET 2023 2022  2023  2022 Nuv\u00e4rdet av f\u00f6rm\u00e5nsbest\u00e4mda f\u00f6rpliktelser 1 912 1 736 126 119 F\u00f6rvaltningstillg\u00e5ngarnas verkliga v\u00e4rde -1 533 -1 403 -3 -3 Redovisad avs\u00e4ttning i balansr\u00e4kningen  f\u00f6r pensionsf\u00f6rpliktelser  379 333  123 116 Ing\u00e5ende balans 1 december 1 736 1 794  119 154 Redovisad pensionskostnad, netto 293 4 19 -19 Utbetalda ers\u00e4ttningar -16 -18 -12 -10 Erlagda avgifter fr\u00e5n arbetsgivare 41 31 \u2013 \u2013 \u00c5terbetalning fr\u00e5n tillg\u00e5ngar -142 -75  \u2013 -6 Redovisat belopp f\u00f6r f\u00f6rm\u00e5nsbest\u00e4mda  f\u00f6rpliktelser, 30 november  1 912 1 736  126 119 Ing\u00e5ende balans 1 december -1 403 -1 366 -3 -10 Redovisad pensionsint\u00e4kt, netto -175 -37 0 1 Erlagda avgifter fr\u00e5n arbetsgivare -57 -44 \u2013 \u2013 Avgifter fr\u00e5n deltagare i planen -41 -31 \u2013 \u2013 \u00c5terbetalning fr\u00e5n tillg\u00e5ngar 143 75 \u2013 6 Redovisat belopp f\u00f6r verkligt v\u00e4rde av  f\u00f6rvaltningstillg\u00e5ngar, 30 november -1 533 -1 403 -3 -3 Av den totala redovisade f\u00f6rpliktelsen avser MSEK 139 (131) f\u00f6rm\u00e5nsbest\u00e4mda pensionsplaner i Sverige och MSEK 202 (163) i Schweiz. Den v\u00e4gda genomsnittliga l\u00f6ptiden p\u00e5 dessa pensionsplaner \u00e4r 7,1 \u00e5r f\u00f6r de svenska planerna och 13,3 \u00e5r f\u00f6r de schweiziska planerna . KONCERNEN MODERBOLAGET 2023 2022  2023  2022 I de belopp som redovisas som pensionskostnad  ing\u00e5r f\u00f6ljande poster: Kostnader f\u00f6r tj\u00e4nstg\u00f6ring under innevarande \u00e5r 59 60  \u2013 \u2013 R\u00e4ntekostnad 37 9  5 2 R\u00e4nteint\u00e4kter -28 -6 0 0 Reduceringar/regleringar vinster (-) och f\u00f6rluster (+) 0 -17 \u2013 \u2013 Kostnad avseende tj\u00e4nstg\u00f6ring under  tidigare perioder -4 -42 \u2013 \u2013 F\u00f6r\u00e4ndringar i utl\u00e4ndska valutakurser f\u00f6r planer som  v\u00e4rderas i annan valuta \u00e4n rapporteringsvalutan 13 18  \u2013 \u2013 Redovisad pensionskostnad i resultatr\u00e4kningen  77 22  5 2 Redovisad pensionskostnad i \u00f6vrigt totalresultat Avkastning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar -44 119 0 1 Aktuariella vinster/f\u00f6rluster demografiska antaganden skuld 2 -5 2 -5 Aktuariella vinster/f\u00f6rluster finansiella antaganden skuld 91 -235 0 -23 Aktuariella vinster/f\u00f6rluster erfarenhetsbaserade  antaganden skuld -8 66 12 7 Aktuariella vinster (-) och f\u00f6rluster (+)  41 -55 14 -20 Summa redovisad pensionskostnad 118 -33 19 -18 Kostnaden f\u00f6r avgiftsbest\u00e4mda pensioner uppg\u00e5r till MSEK 659 (868). N\u00e4sta \u00e5rs f\u00f6rv\u00e4ntade utbetalningar avseende f\u00f6rm\u00e5nsbest\u00e4mda pensionsplaner uppg\u00e5r till MSEK 45 (41). V\u00e4sentliga aktuariella antaganden vid balansdagen  (v\u00e4gda genomsnittsv\u00e4rden) Diskonteringsr\u00e4nta 1,93% 2,17% 3,75% 4,00% Framtida l\u00f6ne\u00f6kningar 2,01% 2,01% 3,00% 3,25% Framtida pensions\u00f6kningar (inflation) 0,16% 0,20% 2,00% 2,25% Mortalitetsantagandena f\u00f6r Sverige utg\u00e5r ifr\u00e5n mortabilitetstabellen DUS23, vilket \u00e4r den senaste d\u00f6dlighetsunders\u00f6kningen publicerad av  Svensk F\u00f6rs\u00e4kring. F\u00f6r de \u00f6vriga planerna har representativa d\u00f6dlighetstabeller anv\u00e4nts baserad p\u00e5 lokal marknadspraxis. En s\u00e4nkning av diskonteringsr\u00e4ntan med 0,5 procentenheter skulle f\u00f6r den svenska delen av \u00e5tagandet medf\u00f6ra en \u00f6kning av skulden med  MSEK 4,9 (5,3) KONCERNEN 2023 2022 Ing\u00e5ende balans 836 \u2013 Nya avs\u00e4ttningar 361 836 Nyttjade avs\u00e4ttningar -199 \u2013 \u00c5terf\u00f6rda avs\u00e4ttningar -689 \u2013 Utg\u00e5ende balans  309 836 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-573": {
   "value": "24. FINANSIELLA TILLG\u00c5NGAR OCH SKULDER F\u00d6RDELADE PER KATEGORI Vid redovisning av finansiella instrument till\u00e4mpas IFRS 7 Finansiella instrument: Upplysningar, IFRS 9 Finansiella instrument och IFRS 13 V\u00e4rdering till verkligt v\u00e4rde . Finansiella instrument som redovisas i balansr\u00e4kningen inkluderar p\u00e5 tillg\u00e5ngssidan likvida medel, kundfordringar, kortfristiga placeringar, l\u00e5ngfristiga fordringar samt derivat. Bland skulder \u00e5terfinns leverant\u00f6rs skulder, skulder till kreditinstitut samt derivat. Finansiella instrument redovisas i balansr\u00e4kningen n\u00e4r koncernen blir part i instrumentets avtalsm\u00e4ssiga villkor. Finansiella tillg\u00e5ngar tas bort fr\u00e5n balansr\u00e4kningen n\u00e4r de avtalsenliga r\u00e4ttigheterna till kassafl\u00f6den fr\u00e5n tillg\u00e5ngen upph\u00f6r. Finansiella skulder tas bort fr\u00e5n balansr\u00e4kningen n\u00e4r f\u00f6rpliktelsen full g\u00f6rs, annulleras eller upph\u00f6r. F\u00f6r leasingskulder, se not 17 . V\u00e4rdering av finansiella instrument till verkligt v\u00e4rde baseras p\u00e5 indata klassificerade enligt nedan: Niv\u00e5 1:    Noterade priser p\u00e5 en aktiv marknad f\u00f6r identiska tillg\u00e5ngar eller skulder som till exempel aktier eller obligationer noterade p\u00e5 b\u00f6rs. Niv\u00e5 2:   Andra observerbara data f\u00f6r tillg\u00e5ngen eller skulden \u00e4n  noterade priser inkluderade i Niv\u00e5 1, antingen direkt (som  prisnoteringar) eller indirekt (erh\u00e5llna fr\u00e5n prisnoteringar) som till exempel valutaterminer eller r\u00e4nteswappar. Niv\u00e5 3:   Data f\u00f6r tillg\u00e5ngen eller skulden som inte i sin helhet baseras p\u00e5 observerbara marknadsdata . Finansiella tillg\u00e5ngar v\u00e4rderade till upplupet anskaffningsv\u00e4rde Tillg\u00e5ngarna i denna kategori v\u00e4rderas till upplupet anskaffningsv\u00e4rde varvid effektivr\u00e4ntan anv\u00e4nds vid ber\u00e4kningen av v\u00e4rdet. Dessa tillg\u00e5ngar h\u00e5lls under aff\u00e4rsmodellen f\u00f6r inkassering av avtalsenliga kassafl\u00f6den som endast best\u00e5r av betalningar av kapitalbelopp och r\u00e4nta. Det redo visade v\u00e4rdet p\u00e5 tillg\u00e5ngar v\u00e4rderade till upplupet anskaffningsv\u00e4rde justeras med eventuellt redovisat avdrag f\u00f6r f\u00f6rv\u00e4ntade kreditf\u00f6rluster. Denna kategori omfattar i f\u00f6rsta hand kassa och banktillgodohavanden samt kundfordringar. Koncernens egen kreditverksamhet har avvecklats och sk\u00f6ts nu genom samarbete med en extern part. Per balansdagen h\u00e4nf\u00f6rs koncernens samtliga kortfristiga placeringar till denna kategor ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-574": {
   "value": "24. FINANSIELLA TILLG\u00c5NGAR OCH SKULDER F\u00d6RDELADE PER KATEGORI Vid redovisning av finansiella instrument till\u00e4mpas IFRS 7 Finansiella instrument: Upplysningar, IFRS 9 Finansiella instrument och IFRS 13 V\u00e4rdering till verkligt v\u00e4rde . Finansiella instrument som redovisas i balansr\u00e4kningen inkluderar p\u00e5 tillg\u00e5ngssidan likvida medel, kundfordringar, kortfristiga placeringar, l\u00e5ngfristiga fordringar samt derivat. Bland skulder \u00e5terfinns leverant\u00f6rs skulder, skulder till kreditinstitut samt derivat. Finansiella instrument redovisas i balansr\u00e4kningen n\u00e4r koncernen blir part i instrumentets avtalsm\u00e4ssiga villkor. Finansiella tillg\u00e5ngar tas bort fr\u00e5n balansr\u00e4kningen n\u00e4r de avtalsenliga r\u00e4ttigheterna till kassafl\u00f6den fr\u00e5n tillg\u00e5ngen upph\u00f6r. Finansiella skulder tas bort fr\u00e5n balansr\u00e4kningen n\u00e4r f\u00f6rpliktelsen full g\u00f6rs, annulleras eller upph\u00f6r. F\u00f6r leasingskulder, se not 17 . V\u00e4rdering av finansiella instrument till verkligt v\u00e4rde baseras p\u00e5 indata klassificerade enligt nedan: Niv\u00e5 1:    Noterade priser p\u00e5 en aktiv marknad f\u00f6r identiska tillg\u00e5ngar eller skulder som till exempel aktier eller obligationer noterade p\u00e5 b\u00f6rs. Niv\u00e5 2:   Andra observerbara data f\u00f6r tillg\u00e5ngen eller skulden \u00e4n  noterade priser inkluderade i Niv\u00e5 1, antingen direkt (som  prisnoteringar) eller indirekt (erh\u00e5llna fr\u00e5n prisnoteringar) som till exempel valutaterminer eller r\u00e4nteswappar. Niv\u00e5 3:   Data f\u00f6r tillg\u00e5ngen eller skulden som inte i sin helhet baseras p\u00e5 observerbara marknadsdata . FINANSIELLA TILLG\u00c5NGAR V\u00c4RDERADE TILL VERKLIGT V\u00c4RDE VIA \u00d6VRIGT TOTALRESULTAT FINANSIELLA  TILLG\u00c5NGAR V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE FINANSIELLA SKULDER V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE S\u00c4KRINGS- INSTRUMENT SUMMA  REDOVISAT V\u00c4RDE 2023 2022  2023 2022 2023  2022 2023 2022 2023 2022 Andra l\u00e5ngfristiga fordringar \u2013 \u2013 1 204 939 \u2013 \u2013 1 204 939 Kundfordringar \u2013 \u2013 3 301 3 014 \u2013 \u2013 3 301 3 014 Valutaterminskontrakt med s\u00e4kringsredovisning \u2013 \u2013 \u2013 \u2013 1 089 681 1 089 681 R\u00e4nteswap \u2013 s\u00e4kring av verkligt v\u00e4rde via resultatr\u00e4kning \u2013 \u2013 \u2013 \u2013 232 \u2013 232 \u2013 \u00d6vriga aktier och andelar 2 363 2 654 \u2013 \u2013 \u2013 \u2013 2 363 2 654 Likvida medel \u2013 \u2013 26 398 21 707 \u2013 \u2013 26 398 21 707 Summa finansiella tillg\u00e5ngar  2 363 2 654 30 903 25 660 1 321 681 34 587 28 995 Leverant\u00f6rsskulder 21 027 21 090 \u2013 \u2013 21 027 21 090 Skulder till kreditinstitut 17 082 10 778 \u2013 \u2013 17 082 10 778 \u00d6vriga l\u00e5ngfristiga skulder 132 183 \u2013 \u2013 132 183 Valutaterminskontrakt med s\u00e4kringsredovisning \u2013 \u2013 1 205 1 365 1 205 1 365 R\u00e4nteswap \u2013 s\u00e4kring av verkligt v\u00e4rde via resultatr\u00e4kning \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 Summa finansiella skulder  38 241 32 051 1 205 1 365 39 446 33 416 FINANSIELLA TILLG\u00c5NGAR V\u00c4RDERADE TILL VERKLIGT V\u00c4RDE VIA \u00d6VRIGT TOTALRESULTAT FINANSIELLA  TILLG\u00c5NGAR V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE FINANSIELLA SKULDER V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE S\u00c4KRINGS- INSTRUMENT SUMMA 2023 2022  2023 2022 2023  2022 2023 2022 2023 2022 R\u00e4nteint\u00e4kter och liknande resultatposter \u2013 \u2013 616 162 \u2013 \u2013 \u2013 \u2013 616 162 R\u00e4ntekostnader och liknande resultatposter \u2013 \u2013 \u2013 \u2013 399 243 \u2013 \u2013 399 243 Vid f\u00f6rv\u00e4rvstidpunkten klassificeras de finansiella instrumenten i f\u00f6ljande kategorier . Finansiella tillg\u00e5ngar v\u00e4rderade till verkligt v\u00e4rde  via \u00f6vrigt totalresultat Tillg\u00e5ngarna i denna kategori, \u00f6vriga aktier och andelar, omv\u00e4rderas p\u00e5 grund av innehavens strategiska art i \u00f6vrigt totalresultat samt i finan siella tillg\u00e5ngar i balansr\u00e4kningen . V\u00e4rderingen av innehavet i Renewcell \u00e4r baserad p\u00e5 aktiekursen per bokslutsdatumet (niv\u00e5 1) och verkligt v\u00e4rde uppg\u00e5r till MSEK 34 (242) per 30 november 2023 . V\u00e4rderingen av resterande \u00f6vriga aktier och andelar baseras i f\u00f6rsta hand p\u00e5 priser fr\u00e5n tidigare transaktioner. Priset fr\u00e5n den senaste finan sieringsrundan eller transaktionen bed\u00f6ms representera verkligt v\u00e4rde p\u00e5 investeringarna d\u00e5 transaktioner har gjorts mellan oberoende parter. V\u00e4rderingen till verkligt v\u00e4rde baserad p\u00e5 tidigare transaktioner h\u00e5lls of\u00f6r\u00e4ndrad under en period p\u00e5 upp till 12 m\u00e5nader om det inte finns anledning till en omv\u00e4rdering p\u00e5 grund av v\u00e4sentliga f\u00f6r\u00e4ndringar i externa marknadsfaktorer eller f\u00f6retagsspecifika faktorer. N\u00e4r den senaste transaktionen i ett innehav \u00f6verstiger 12 m\u00e5nader, eller n\u00e4r det finns anledning till en omv\u00e4rdering p\u00e5 grund av v\u00e4sentliga f\u00f6r\u00e4ndringar i externa marknadsfaktorer eller f\u00f6retagsspecifika faktorer, v\u00e4rderas den finansiella tillg\u00e5ngen genom antingen: Att till\u00e4mpa relevanta v\u00e4rderingsmultiplar fr\u00e5n liknande f\u00f6retag p\u00e5  innehavets nyckeltal, liknande transaktioner i branschen eller den dis konterade kassafl\u00f6desmetoden (DCF) d\u00e4r det finns betydande f\u00f6re tagsspecifika data f\u00f6r att g\u00f6ra en s\u00e5dan bed\u00f6mning. I vissa investeringar som befinner sig i ett tidigt skede, d\u00e4r det inte finns n\u00e5gra betydande int\u00e4kter eller tillr\u00e4ckliga finansiella data att basera  v\u00e4rderingen p\u00e5, fastst\u00e4lls verkligt v\u00e4rde i st\u00e4llet utifr\u00e5n en bed\u00f6mning av senaste transaktionsv\u00e4rdet samt en milstolpsmetod d\u00e4r utvecklingen i bolaget utv\u00e4rderas mot budget eller liknande bolag, i ett liknande skede, med en liknande riskprofil och transaktioner i s\u00e5dana f\u00f6retag . F\u00f6ljande v\u00e4rderingstekniker och betydande icke observerbara indata har anv\u00e4nts f\u00f6r att fastst\u00e4lla verkligt v\u00e4rde p\u00e5 investeringar i niv\u00e5 3: 2023 2022 V\u00c4RDERINGS- TEKNIK INDATA INTER- VALL 2023 INTER- VALL 2022 2 043 2 412 Pris fr\u00e5n senaste finansierings runda e.t. e.t. e.t. 257 \u2013 J\u00e4mf\u00f6rbara bolag Oms\u00e4ttnings multiplar 0,7-6,8 \u2013 29 \u2013 Diskonterat  kassafl\u00f6de Marknads r\u00e4nta e.t. e.t . En f\u00f6r\u00e4ndring med 10 procent av multiplarna skulle ge en p\u00e5verkan p\u00e5 investeringarna om MSEK 25,7 (0). Det verkliga v\u00e4rdet av resterande aktier och andelar uppg\u00e5r till MSEK 2 329 (2 412) per 30 november 2023 d\u00e4r de st\u00f6rsta investeringarna utg\u00f6rs av Sheertex MSEK 619 (526), Klarna MSEK 548 (456), och Infinited Fiber Company MSEK 201 (10). F\u00d6R\u00c4NDRINGAR I FINANSIELLA TILLG\u00c5NGAR BASERADE P\u00c5 NIV\u00c5 3 INDATA 2023 2022 Ing\u00e5ende balans 2 412 3 623 Nya investeringar 285 816 Avyttringar 0 -25 Nedskrivningar -137 \u2013 Omklassificering 1 \u2013 28 Vinst eller f\u00f6rlust redovisad i \u00f6vrigt totalresultat 2 -231 -2 030 Utg\u00e5ende balans 2 329 2 412 1)  Omklassificeringen avser investeringen i Worn Again som omklassats till innehav utan best\u00e4mmande inflytande f\u00f6r 2022. 2)  Redovisad effekt i \u00f6vrigt totalresultat f\u00f6r 2022 utg\u00f6rs fr\u00e4mst av f\u00f6rlusten avseende innehavet i Klarna om MSEK -2 482. V\u00e4rderingen baseras p\u00e5 ett indikerat emissionspris fr\u00e5n en transaktion i juli 2022 . Finansiella tillg\u00e5ngar v\u00e4rderade till upplupet anskaffningsv\u00e4rde Tillg\u00e5ngarna i denna kategori v\u00e4rderas till upplupet anskaffningsv\u00e4rde varvid effektivr\u00e4ntan anv\u00e4nds vid ber\u00e4kningen av v\u00e4rdet. Dessa tillg\u00e5ngar h\u00e5lls under aff\u00e4rsmodellen f\u00f6r inkassering av avtalsenliga kassafl\u00f6den som endast best\u00e5r av betalningar av kapitalbelopp och r\u00e4nta. Det redo visade v\u00e4rdet p\u00e5 tillg\u00e5ngar v\u00e4rderade till upplupet anskaffningsv\u00e4rde justeras med eventuellt redovisat avdrag f\u00f6r f\u00f6rv\u00e4ntade kreditf\u00f6rluster. Denna kategori omfattar i f\u00f6rsta hand kassa och banktillgodohavanden samt kundfordringar. Koncernens egen kreditverksamhet har avvecklats och sk\u00f6ts nu genom samarbete med en extern part. Per balansdagen h\u00e4nf\u00f6rs koncernens samtliga kortfristiga placeringar till denna kategor i . F\u00f6rlustreserv f\u00f6r f\u00f6rv\u00e4ntade kreditf\u00f6rluster Koncernen ska redovisa en f\u00f6rlustreserv f\u00f6r f\u00f6rv\u00e4ntade kreditf\u00f6rluster p\u00e5 finansiella tillg\u00e5ngar som v\u00e4rderas till upplupet anskaffningsv\u00e4rde. Per balansdagen redovisas en justering av f\u00f6rlustreserven i resultatet. Koncernen v\u00e4rderar f\u00f6rlustreserven till ett belopp som motsvarar 12 m\u00e5naders f\u00f6rv\u00e4ntade kreditf\u00f6rluster. F\u00f6r finansiella tillg\u00e5ngar d\u00e4r kredit risken f\u00f6r det finansiella instrumentet har \u00f6kat betydligt sedan det f\u00f6rsta redovisningstillf\u00e4llet, v\u00e4rderas f\u00f6rlustreserven till ett belopp motsvarande de f\u00f6rv\u00e4ntade kreditf\u00f6rlusterna f\u00f6r den \u00e5terst\u00e5ende l\u00f6ptiden. Likvida medel bed\u00f6ms ha l\u00e5g kreditrisk. F\u00f6r kundfordringar till\u00e4mpas den f\u00f6r enklade metoden som inneb\u00e4r att f\u00f6rlustreserven v\u00e4rderas till ett belopp som motsvarar de f\u00f6rv\u00e4ntade kreditf\u00f6rlusterna f\u00f6r \u00e5terst\u00e5ende l\u00f6ptid. Reserven f\u00f6r f\u00f6rv\u00e4ntade kreditf\u00f6rluster p\u00e5 kundfordringar per boksluts dagen uppg\u00e5r inte till ett v\u00e4sentligt belopp och har d\u00e4rmed inte bokf\u00f6rts . Finansiella skulder v\u00e4rderade till verkligt v\u00e4rde via resultatet Skulder ing\u00e5r i denna kategori om de inte \u00e4r v\u00e4rderade till upplupet anskaffningsv\u00e4rde eller verkligt v\u00e4rde via \u00f6vrigt totalresultat. Dessa finansiella skulder v\u00e4rderas initialt och l\u00f6pande till verkligt v\u00e4rde via resultatr\u00e4kningen . Finansiella skulder v\u00e4rderade till upplupet anskaffningsv\u00e4rde I denna kategori ing\u00e5r finansiella skulder som inte innehas f\u00f6r handel. Dessa redovisas initialt till verkligt v\u00e4rde, netto efter transaktionskost nader och d\u00e4refter till upplupet anskaffningsv\u00e4rde med till\u00e4mpning av effektivr\u00e4ntemetoden, som inneb\u00e4r att den ber\u00e4knade v\u00e4rdef\u00f6r \u00e4ndringen (effektivr\u00e4ntan) redovisas som r\u00e4nteint\u00e4kt eller r\u00e4ntekost nad i resultatr\u00e4kningen . Leverant\u00f6rsskulder h\u00e4nf\u00f6rs till denna kategori. Dessa har kort f\u00f6rv\u00e4ntad l\u00f6ptid och v\u00e4rderas utan diskontering till nominellt belopp.  Skulder till kreditinstitut v\u00e4rderas till upplupet  anskaff ningsv\u00e4rde. Samtliga skulder som anges under finansiella  skulder v\u00e4rderas till upplupet anskaffningsv\u00e4rde.  En ber\u00e4kning till  verkligt v\u00e4rde skulle minska koncernens skulder till kreditinstitut med cirka MSEK 1 100. Minskningen beror p\u00e5 generella r\u00e4nteh\u00f6jningar sedan  skulder  emitterades . Derivat med s\u00e4kringsredovisning Samtliga derivat redovisas initialt och l\u00f6pande till verkligt v\u00e4rde via \u00f6vrigt totalresultat. Koncernens policy \u00e4r att derivat ska innehas endast i s\u00e4kringssyfte. Derivatinstrument utg\u00f6rs av valutaterminskontrakt som anv\u00e4nds f\u00f6r skydd mot risker f\u00f6r valutakursf\u00f6r\u00e4ndringar kopplade till interna och externa varufl\u00f6den. F\u00f6r att uppfylla kraven p\u00e5 s\u00e4krings redovisning kr\u00e4vs att det finns en tydlig koppling till den s\u00e4krade posten. Vidare kr\u00e4vs att s\u00e4kringen effektivt skyddar den s\u00e4krade posten, att s\u00e4kringsdokumentation uppr\u00e4ttats och att effektiviteten kan m\u00e4tas. Valutaderivat v\u00e4rderas till verkligt v\u00e4rde baserat p\u00e5 indata motsvarande niv\u00e5 2 i verkligt v\u00e4rdehierarkin .  Per 30 november 2023 uppg\u00e5r termins kontrakt med positiva marknadsv\u00e4rden till MSEK 1 089 (681) vilket redo visas inom posten \u00f6vriga kortfristiga fordringar. Terminskontrakt med negativa marknadsv\u00e4rden uppg\u00e5r till MSEK 1 205 (1 365) vilket redovisas inom \u00f6vriga kortfristiga skulder. Av de utest\u00e5ende terminskontrakten har vinst om MSEK 115 (-305) omf\u00f6rts till resultatr\u00e4kningen d\u00e5 s\u00e4krade transaktioner intr\u00e4ffat f\u00f6r dessa kontrakt. Resterande verkligt v\u00e4rde om MSEK 232 (379) ing\u00e5r i s\u00e4kringsreserven inom eget kapital. \u00d6vriga finansiella tillg\u00e5ngar och skulder har korta l\u00f6ptider. D\u00e4rf\u00f6r bed\u00f6ms de verkliga v\u00e4rdena p\u00e5 dessa finansiella instrument approximativt mot svara bokf\u00f6rda v\u00e4rden. Vid s\u00e4kringsredovisning klassificeras derivat som kassafl\u00f6dess\u00e4kringar eller som s\u00e4kring av verkligt v\u00e4rde. Under 2022 f\u00f6rel\u00e5g endast kassa fl\u00f6dess\u00e4kringar och s\u00e4kring av nettoinvestering i utlandet. Under 2023 tillkom en r\u00e4nteswap (s\u00e4kring av verkligt v\u00e4rde ) . S\u00e4kring av prognostiserade valutafl\u00f6den  \u2013 kassafl\u00f6dess\u00e4kringar Derivat som skyddar det prognostiserade fl\u00f6det redovisas som en  s\u00e4kringsreserv till verkligt v\u00e4rde via \u00f6vrigt totalresultat till dess att det s\u00e4krade fl\u00f6det tr\u00e4ffar r\u00f6relseresultatet, varvid s\u00e4kringsinstrumentets ackumulerade v\u00e4rdef\u00f6r\u00e4ndringar f\u00f6rs \u00f6ver till resultatr\u00e4kningen f\u00f6r att d\u00e4r m\u00f6ta resultateffekterna fr\u00e5n den s\u00e4krade transaktionen.  S\u00e4kringseffektiviteten p\u00e5 kassafl\u00f6dess\u00e4kringar f\u00f6r prognostiserade valutafl\u00f6den m\u00e4ts m\u00e5nadsvis genom att j\u00e4mf\u00f6ra s\u00e4krad post mot  s\u00e4kringsinstrument. Det verkliga v\u00e4rdet p\u00e5 valutaterminer ber\u00e4knas genom en diskontering av skillnaden mellan den avtalade terminskursen och den terminskurs som kan tecknas p\u00e5 balansdagen f\u00f6r den \u00e5terst\u00e5ende kontraktsperio den. Diskontering g\u00f6rs till riskfri r\u00e4nta baserad p\u00e5 statsobligationer. S\u00e4kringar av nettoinvesteringar i utlandet Derivat som \u00e4r avsedda att s\u00e4kra nettoinvesteringar i utlandsverksam het redovisas till verkligt v\u00e4rde via \u00f6vrigt totalresultat. S\u00e4kringseffektivi teten p\u00e5 s\u00e4kring av nettoinvestering i utlandet m\u00e4ts kvartalsvis genom att j\u00e4mf\u00f6ra s\u00e4krad post mot s\u00e4kringsinstrumen t . Per balansdagen upp g\u00e5r l\u00e5n i EUR som upptagits for att s\u00e4kra nettoinvesteringar i utlandsverksamhet till MEUR 700 (700). En f\u00f6r\u00e4ndring om tio procent enheter i EUR/SEK-kursen skulle ge en p\u00e5verkan p\u00e5 \u00f6vrigt totalresultat med MSEK 795 (764) . S\u00e4kring av r\u00e4nteexponering Under 2023 har koncernen ing\u00e5tt en r\u00e4nteswap f\u00f6r att uppn\u00e5 \u00f6nskad r\u00e4ntebindning. Per 30 november 2023 uppgick det nominella beloppet f\u00f6r utest\u00e5ende r\u00e4nteswapavtal till MSEK 5 679 (0). R\u00e4nteswappen redo visas som s\u00e4kring av verkligt v\u00e4rde via resultatr\u00e4kningen. F\u00f6r\u00e4ndringar i verkligt v\u00e4rde p\u00e5 swappen redovisas i resultatr\u00e4kningen tillsammans med f\u00f6r\u00e4ndringar i verkligt v\u00e4rde p\u00e5 den s\u00e4krade skulden h\u00e4nf\u00f6rlig till den s\u00e4krade risken. V\u00e4rderingen baseras p\u00e5 terminsr\u00e4ntor framtagna utifr\u00e5n observerbara r\u00e4ntekurvor och diskontering av kontraktsenliga kassafl\u00f6dena (motsvarande niv\u00e5 2) . Samtliga finansiella tillg\u00e5ngars och skulders verkliga v\u00e4rde \u00f6verens st\u00e4mmer i allt v\u00e4sentligt med bokf\u00f6rt v\u00e4rde. De tillg\u00e5ngar och skulder som redovisas till upplupet anskaffningsv\u00e4rde har kort kvarvarande  l\u00f6ptid, vilket medf\u00f6r att skillnaden mellan bokf\u00f6rt v\u00e4rde och verkligt v\u00e4rde \u00e4r ov\u00e4sentlig . Per balansdagen finns utest\u00e5ende terminskontrakt f\u00f6r kassafl\u00f6des s\u00e4kring rapporterade i s\u00e4kringsreserven enligt f\u00f6ljande tabell. BOKF\u00d6RT OCH VERKLIGT V\u00c4RDE, SEK NOMINELLT BELOPP, SEK S\u00c4LJER/K\u00d6PER 2023 2022  2023  2022 NOK/SEK 19 -3  495 728 GBP/SEK 56 -46 2 270 3 063 DKK/SEK 18 -14 606 857 CHF/SEK 18 -11 610 887 EUR/SEK 319 -212 10 866 14 153 PLN/SEK -8 -39  1 079 875 USD/SEK 233 12 5 758 7 116 CAD/SEK 36 31 818 1 191 JPY/SEK 24 -3 447 699 HKD/SEK 3 0 74 64 RON/SEK 12 -15 426 547 CZK/SEK 6 -11 255 351 HUF/SEK 2 -10 327 325 AUD/SEK 7 1 315 400 CNH/SEK 9 18 335 719 RUB/SEK 0 0 0 0 TRY/SEK 0 -11 3 216 MXN/SEK 27 -62  1 200 1 060 SEK/USD -949 -40 24 424 25 924 SEK/EUR -63 34 2 484 2 241 Summa -232 -379  52 792 61 416 L\u00f6ptidsanalys f\u00f6r s\u00e4kringsinstrument: 2023 0-3 M\u00c5N 3-6 M\u00c5N 6-9 M\u00c5N 9-12 M\u00c5N 1-4  \u00c5R 4-8  \u00c5R TOTALT NOMI- NELLT BELOPP Valutater minskontrakt med s\u00e4krings redovisning \u2013 infl\u00f6den 11 437 12 421 2 023 \u2013 \u2013 \u2013 25 881 Valutater minskontrakt med s\u00e4krings redovisning \u2013 utfl\u00f6den 15 024 11 208 664 12 \u2013 \u2013 26 908 R\u00e4nteswap \u2013 s\u00e4kring av verkligt v\u00e4rde via resultat r\u00e4kning \u2013 \u2013 \u2013 \u2013 \u2013 5 679 5 679 S\u00e4kring av nettoinves tering \u2013 l\u00e5n i utl\u00e4ndsk valuta 2 272 \u2013 \u2013 \u2013 \u2013 5 679 7 950 Omr\u00e4knade till MSEK till balansdagens kurs ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-575": {
   "value": "Vid redovisning av finansiella instrument till\u00e4mpas IFRS 7 Finansiella instrument: Upplysningar, IFRS 9 Finansiella instrument och IFRS 13 V\u00e4rdering till verkligt v\u00e4rde . Finansiella tillg\u00e5ngar v\u00e4rderade till verkligt v\u00e4rde  via \u00f6vrigt totalresultat Tillg\u00e5ngarna i denna kategori, \u00f6vriga aktier och andelar, omv\u00e4rderas p\u00e5 grund av innehavens strategiska art i \u00f6vrigt totalresultat samt i finan siella tillg\u00e5ngar i balansr\u00e4kningen . V\u00e4rderingen av innehavet i Renewcell \u00e4r baserad p\u00e5 aktiekursen per bokslutsdatumet (niv\u00e5 1) och verkligt v\u00e4rde uppg\u00e5r till MSEK 34 (242) per 30 november 2023 . V\u00e4rderingen av resterande \u00f6vriga aktier och andelar baseras i f\u00f6rsta hand p\u00e5 priser fr\u00e5n tidigare transaktioner. Priset fr\u00e5n den senaste finan sieringsrundan eller transaktionen bed\u00f6ms representera verkligt v\u00e4rde p\u00e5 investeringarna d\u00e5 transaktioner har gjorts mellan oberoende parter. V\u00e4rderingen till verkligt v\u00e4rde baserad p\u00e5 tidigare transaktioner h\u00e5lls of\u00f6r\u00e4ndrad under en period p\u00e5 upp till 12 m\u00e5nader om det inte finns anledning till en omv\u00e4rdering p\u00e5 grund av v\u00e4sentliga f\u00f6r\u00e4ndringar i externa marknadsfaktorer eller f\u00f6retagsspecifika faktorer. N\u00e4r den senaste transaktionen i ett innehav \u00f6verstiger 12 m\u00e5nader, eller n\u00e4r det finns anledning till en omv\u00e4rdering p\u00e5 grund av v\u00e4sentliga f\u00f6r\u00e4ndringar i externa marknadsfaktorer eller f\u00f6retagsspecifika faktorer, v\u00e4rderas den finansiella tillg\u00e5ngen genom antingen: Att till\u00e4mpa relevanta v\u00e4rderingsmultiplar fr\u00e5n liknande f\u00f6retag p\u00e5  innehavets nyckeltal, liknande transaktioner i branschen eller den dis konterade kassafl\u00f6desmetoden (DCF) d\u00e4r det finns betydande f\u00f6re tagsspecifika data f\u00f6r att g\u00f6ra en s\u00e5dan bed\u00f6mning. I vissa investeringar som befinner sig i ett tidigt skede, d\u00e4r det inte finns n\u00e5gra betydande int\u00e4kter eller tillr\u00e4ckliga finansiella data att basera  v\u00e4rderingen p\u00e5, fastst\u00e4lls verkligt v\u00e4rde i st\u00e4llet utifr\u00e5n en bed\u00f6mning av senaste transaktionsv\u00e4rdet samt en milstolpsmetod d\u00e4r utvecklingen i bolaget utv\u00e4rderas mot budget eller liknande bolag, i ett liknande skede, med en liknande riskprofil och transaktioner i s\u00e5dana f\u00f6retag . F\u00f6ljande v\u00e4rderingstekniker och betydande icke observerbara indata har anv\u00e4nts f\u00f6r att fastst\u00e4lla verkligt v\u00e4rde p\u00e5 investeringar i niv\u00e5 3: 2023 2022 V\u00c4RDERINGS- TEKNIK INDATA INTER- VALL 2023 INTER- VALL 2022 2 043 2 412 Pris fr\u00e5n senaste finansierings runda e.t. e.t. e.t. 257 \u2013 J\u00e4mf\u00f6rbara bolag Oms\u00e4ttnings multiplar 0,7-6,8 \u2013 29 \u2013 Diskonterat  kassafl\u00f6de Marknads r\u00e4nta e.t. e.t ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-577": {
   "value": "Vid redovisning av finansiella instrument till\u00e4mpas IFRS 7 Finansiella instrument: Upplysningar, IFRS 9 Finansiella instrument och IFRS 13 V\u00e4rdering till verkligt v\u00e4rde V\u00e4rdering av finansiella instrument till verkligt v\u00e4rde baseras p\u00e5 indata klassificerade enligt nedan: Niv\u00e5 1:    Noterade priser p\u00e5 en aktiv marknad f\u00f6r identiska tillg\u00e5ngar eller skulder som till exempel aktier eller obligationer noterade p\u00e5 b\u00f6rs. Niv\u00e5 2:   Andra observerbara data f\u00f6r tillg\u00e5ngen eller skulden \u00e4n  noterade priser inkluderade i Niv\u00e5 1, antingen direkt (som  prisnoteringar) eller indirekt (erh\u00e5llna fr\u00e5n prisnoteringar) som till exempel valutaterminer eller r\u00e4nteswappar. Niv\u00e5 3:   Data f\u00f6r tillg\u00e5ngen eller skulden som inte i sin helhet baseras p\u00e5 observerbara marknadsdata Finansiella tillg\u00e5ngar v\u00e4rderade till verkligt v\u00e4rde  via \u00f6vrigt totalresultat Tillg\u00e5ngarna i denna kategori, \u00f6vriga aktier och andelar, omv\u00e4rderas p\u00e5 grund av innehavens strategiska art i \u00f6vrigt totalresultat samt i finan siella tillg\u00e5ngar i balansr\u00e4kningen V\u00e4rderingen av resterande \u00f6vriga aktier och andelar baseras i f\u00f6rsta hand p\u00e5 priser fr\u00e5n tidigare transaktioner. Priset fr\u00e5n den senaste finan sieringsrundan eller transaktionen bed\u00f6ms representera verkligt v\u00e4rde p\u00e5 investeringarna d\u00e5 transaktioner har gjorts mellan oberoende parter. V\u00e4rderingen till verkligt v\u00e4rde baserad p\u00e5 tidigare transaktioner h\u00e5lls of\u00f6r\u00e4ndrad under en period p\u00e5 upp till 12 m\u00e5nader om det inte finns anledning till en omv\u00e4rdering p\u00e5 grund av v\u00e4sentliga f\u00f6r\u00e4ndringar i externa marknadsfaktorer eller f\u00f6retagsspecifika faktorer. N\u00e4r den senaste transaktionen i ett innehav \u00f6verstiger 12 m\u00e5nader, eller n\u00e4r det finns anledning till en omv\u00e4rdering p\u00e5 grund av v\u00e4sentliga f\u00f6r\u00e4ndringar i externa marknadsfaktorer eller f\u00f6retagsspecifika faktorer, v\u00e4rderas den finansiella tillg\u00e5ngen genom antingen: Att till\u00e4mpa relevanta v\u00e4rderingsmultiplar fr\u00e5n liknande f\u00f6retag p\u00e5  innehavets nyckeltal, liknande transaktioner i branschen eller den dis konterade kassafl\u00f6desmetoden (DCF) d\u00e4r det finns betydande f\u00f6re tagsspecifika data f\u00f6r att g\u00f6ra en s\u00e5dan bed\u00f6mning. I vissa investeringar som befinner sig i ett tidigt skede, d\u00e4r det inte finns n\u00e5gra betydande int\u00e4kter eller tillr\u00e4ckliga finansiella data att basera  v\u00e4rderingen p\u00e5, fastst\u00e4lls verkligt v\u00e4rde i st\u00e4llet utifr\u00e5n en bed\u00f6mning av senaste transaktionsv\u00e4rdet samt en milstolpsmetod d\u00e4r utvecklingen i bolaget utv\u00e4rderas mot budget eller liknande bolag, i ett liknande skede, med en liknande riskprofil och transaktioner i s\u00e5dana f\u00f6retag . Finansiella skulder v\u00e4rderade till verkligt v\u00e4rde via resultatet Skulder ing\u00e5r i denna kategori om de inte \u00e4r v\u00e4rderade till upplupet anskaffningsv\u00e4rde eller verkligt v\u00e4rde via \u00f6vrigt totalresultat. Dessa finansiella skulder v\u00e4rderas initialt och l\u00f6pande till verkligt v\u00e4rde via resultatr\u00e4kningen . Derivat med s\u00e4kringsredovisning Samtliga derivat redovisas initialt och l\u00f6pande till verkligt v\u00e4rde via \u00f6vrigt totalresultat. Koncernens policy \u00e4r att derivat ska innehas endast i s\u00e4kringssyfte. Derivatinstrument utg\u00f6rs av valutaterminskontrakt som anv\u00e4nds f\u00f6r skydd mot risker f\u00f6r valutakursf\u00f6r\u00e4ndringar kopplade till interna och externa varufl\u00f6den. F\u00f6r att uppfylla kraven p\u00e5 s\u00e4krings redovisning kr\u00e4vs att det finns en tydlig koppling till den s\u00e4krade posten. Vidare kr\u00e4vs att s\u00e4kringen effektivt skyddar den s\u00e4krade posten, att s\u00e4kringsdokumentation uppr\u00e4ttats och att effektiviteten kan m\u00e4tas. Valutaderivat v\u00e4rderas till verkligt v\u00e4rde baserat p\u00e5 indata motsvarande niv\u00e5 2 i verkligt v\u00e4rdehierarkin S\u00e4kring av prognostiserade valutafl\u00f6den  \u2013 kassafl\u00f6dess\u00e4kringar Derivat som skyddar det prognostiserade fl\u00f6det redovisas som en  s\u00e4kringsreserv till verkligt v\u00e4rde via \u00f6vrigt totalresultat till dess att det s\u00e4krade fl\u00f6det tr\u00e4ffar r\u00f6relseresultatet, varvid s\u00e4kringsinstrumentets ackumulerade v\u00e4rdef\u00f6r\u00e4ndringar f\u00f6rs \u00f6ver till resultatr\u00e4kningen f\u00f6r att d\u00e4r m\u00f6ta resultateffekterna fr\u00e5n den s\u00e4krade transaktionen.  S\u00e4kringseffektiviteten p\u00e5 kassafl\u00f6dess\u00e4kringar f\u00f6r prognostiserade valutafl\u00f6den m\u00e4ts m\u00e5nadsvis genom att j\u00e4mf\u00f6ra s\u00e4krad post mot  s\u00e4kringsinstrument. Det verkliga v\u00e4rdet p\u00e5 valutaterminer ber\u00e4knas genom en diskontering av skillnaden mellan den avtalade terminskursen och den terminskurs som kan tecknas p\u00e5 balansdagen f\u00f6r den \u00e5terst\u00e5ende kontraktsperio den. Diskontering g\u00f6rs till riskfri r\u00e4nta baserad p\u00e5 statsobligationer. S\u00e4kringar av nettoinvesteringar i utlandet Derivat som \u00e4r avsedda att s\u00e4kra nettoinvesteringar i utlandsverksam het redovisas till verkligt v\u00e4rde via \u00f6vrigt totalresultat. S\u00e4kringseffektivi teten p\u00e5 s\u00e4kring av nettoinvestering i utlandet m\u00e4ts kvartalsvis genom att j\u00e4mf\u00f6ra s\u00e4krad post mot s\u00e4kringsinstrumen t R\u00e4nteswappen redo visas som s\u00e4kring av verkligt v\u00e4rde via resultatr\u00e4kningen. F\u00f6r\u00e4ndringar i verkligt v\u00e4rde p\u00e5 swappen redovisas i resultatr\u00e4kningen tillsammans med f\u00f6r\u00e4ndringar i verkligt v\u00e4rde p\u00e5 den s\u00e4krade skulden h\u00e4nf\u00f6rlig till den s\u00e4krade risken. V\u00e4rderingen baseras p\u00e5 terminsr\u00e4ntor framtagna utifr\u00e5n observerbara r\u00e4ntekurvor och diskontering av kontraktsenliga kassafl\u00f6dena (motsvarande niv\u00e5 2) . Samtliga finansiella tillg\u00e5ngars och skulders verkliga v\u00e4rde \u00f6verens st\u00e4mmer i allt v\u00e4sentligt med bokf\u00f6rt v\u00e4rde. De tillg\u00e5ngar och skulder som redovisas till upplupet anskaffningsv\u00e4rde har kort kvarvarande  l\u00f6ptid, vilket medf\u00f6r att skillnaden mellan bokf\u00f6rt v\u00e4rde och verkligt v\u00e4rde \u00e4r ov\u00e4sentlig . ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-578": {
   "value": "Vid redovisning av finansiella instrument till\u00e4mpas IFRS 7 Finansiella instrument: Upplysningar, IFRS 9 Finansiella instrument och IFRS 13 V\u00e4rdering till verkligt v\u00e4rde . Bland skulder \u00e5terfinns leverant\u00f6rs skulder, skulder till kreditinstitut samt derivat. Finansiella instrument redovisas i balansr\u00e4kningen n\u00e4r koncernen blir part i instrumentets avtalsm\u00e4ssiga villkor. Finansiella skulder tas bort fr\u00e5n balansr\u00e4kningen n\u00e4r f\u00f6rpliktelsen full g\u00f6rs, annulleras eller upph\u00f6r. F\u00f6r leasingskulder, se not 17 . V\u00e4rdering av finansiella instrument till verkligt v\u00e4rde baseras p\u00e5 indata klassificerade enligt nedan: Niv\u00e5 1:    Noterade priser p\u00e5 en aktiv marknad f\u00f6r identiska tillg\u00e5ngar eller skulder som till exempel aktier eller obligationer noterade p\u00e5 b\u00f6rs. Niv\u00e5 2:   Andra observerbara data f\u00f6r tillg\u00e5ngen eller skulden \u00e4n  noterade priser inkluderade i Niv\u00e5 1, antingen direkt (som  prisnoteringar) eller indirekt (erh\u00e5llna fr\u00e5n prisnoteringar) som till exempel valutaterminer eller r\u00e4nteswappar. Niv\u00e5 3:   Data f\u00f6r tillg\u00e5ngen eller skulden som inte i sin helhet baseras p\u00e5 observerbara marknadsdata . Finansiella skulder v\u00e4rderade till upplupet anskaffningsv\u00e4rde I denna kategori ing\u00e5r finansiella skulder som inte innehas f\u00f6r handel. Dessa redovisas initialt till verkligt v\u00e4rde, netto efter transaktionskost nader och d\u00e4refter till upplupet anskaffningsv\u00e4rde med till\u00e4mpning av effektivr\u00e4ntemetoden, som inneb\u00e4r att den ber\u00e4knade v\u00e4rdef\u00f6r \u00e4ndringen (effektivr\u00e4ntan) redovisas som r\u00e4nteint\u00e4kt eller r\u00e4ntekost nad i resultatr\u00e4kningen . Leverant\u00f6rsskulder h\u00e4nf\u00f6rs till denna kategori. Dessa har kort f\u00f6rv\u00e4ntad l\u00f6ptid och v\u00e4rderas utan diskontering till nominellt belopp.  Skulder till kreditinstitut v\u00e4rderas till upplupet  anskaff ningsv\u00e4rde. Samtliga skulder som anges under finansiella  skulder v\u00e4rderas till upplupet anskaffningsv\u00e4rde. Derivat med s\u00e4kringsredovisning Samtliga derivat redovisas initialt och l\u00f6pande till verkligt v\u00e4rde via \u00f6vrigt totalresultat. Koncernens policy \u00e4r att derivat ska innehas endast i s\u00e4kringssyfte. Derivatinstrument utg\u00f6rs av valutaterminskontrakt som anv\u00e4nds f\u00f6r skydd mot risker f\u00f6r valutakursf\u00f6r\u00e4ndringar kopplade till interna och externa varufl\u00f6den. F\u00f6r att uppfylla kraven p\u00e5 s\u00e4krings redovisning kr\u00e4vs att det finns en tydlig koppling till den s\u00e4krade posten. Vidare kr\u00e4vs att s\u00e4kringen effektivt skyddar den s\u00e4krade posten, att s\u00e4kringsdokumentation uppr\u00e4ttats och att effektiviteten kan m\u00e4tas. Valutaderivat v\u00e4rderas till verkligt v\u00e4rde baserat p\u00e5 indata motsvarande niv\u00e5 2 i verkligt v\u00e4rdehierarkin . Vid s\u00e4kringsredovisning klassificeras derivat som kassafl\u00f6dess\u00e4kringar eller som s\u00e4kring av verkligt v\u00e4rde. Under 2022 f\u00f6rel\u00e5g endast kassa fl\u00f6dess\u00e4kringar och s\u00e4kring av nettoinvestering i utlandet. Under 2023 tillkom en r\u00e4nteswap (s\u00e4kring av verkligt v\u00e4rde S\u00e4kringar av nettoinvesteringar i utlandet Derivat som \u00e4r avsedda att s\u00e4kra nettoinvesteringar i utlandsverksam het redovisas till verkligt v\u00e4rde via \u00f6vrigt totalresultat. S\u00e4kringseffektivi teten p\u00e5 s\u00e4kring av nettoinvestering i utlandet m\u00e4ts kvartalsvis genom att j\u00e4mf\u00f6ra s\u00e4krad post mot s\u00e4kringsinstrumen S\u00e4kring av r\u00e4nteexponering Under 2023 har koncernen ing\u00e5tt en r\u00e4nteswap f\u00f6r att uppn\u00e5 \u00f6nskad r\u00e4ntebindning. Per 30 november 2023 uppgick det nominella beloppet f\u00f6r utest\u00e5ende r\u00e4nteswapavtal till MSEK 5 679 (0). R\u00e4nteswappen redo visas som s\u00e4kring av verkligt v\u00e4rde via resultatr\u00e4kningen. F\u00f6r\u00e4ndringar i verkligt v\u00e4rde p\u00e5 swappen redovisas i resultatr\u00e4kningen tillsammans med f\u00f6r\u00e4ndringar i verkligt v\u00e4rde p\u00e5 den s\u00e4krade skulden h\u00e4nf\u00f6rlig till den s\u00e4krade risken. V\u00e4rderingen baseras p\u00e5 terminsr\u00e4ntor framtagna utifr\u00e5n observerbara r\u00e4ntekurvor och diskontering av kontraktsenliga kassafl\u00f6dena (motsvarande niv\u00e5 2) . Samtliga finansiella tillg\u00e5ngars och skulders verkliga v\u00e4rde \u00f6verens st\u00e4mmer i allt v\u00e4sentligt med bokf\u00f6rt v\u00e4rde. De tillg\u00e5ngar och skulder som redovisas till upplupet anskaffningsv\u00e4rde har kort kvarvarande  l\u00f6ptid, vilket medf\u00f6r att skillnaden mellan bokf\u00f6rt v\u00e4rde och verkligt v\u00e4rde \u00e4r ov\u00e4sentlig . ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-579": {
   "value": "Vid redovisning av finansiella instrument till\u00e4mpas IFRS 7 Finansiella instrument: Upplysningar, IFRS 9 Finansiella instrument och IFRS 13 V\u00e4rdering till verkligt v\u00e4rde . Finansiella skulder v\u00e4rderade till upplupet anskaffningsv\u00e4rde I denna kategori ing\u00e5r finansiella skulder som inte innehas f\u00f6r handel. Dessa redovisas initialt till verkligt v\u00e4rde, netto efter transaktionskost nader och d\u00e4refter till upplupet anskaffningsv\u00e4rde med till\u00e4mpning av effektivr\u00e4ntemetoden, som inneb\u00e4r att den ber\u00e4knade v\u00e4rdef\u00f6r \u00e4ndringen (effektivr\u00e4ntan) redovisas som r\u00e4nteint\u00e4kt eller r\u00e4ntekost nad i resultatr\u00e4kningen . Leverant\u00f6rsskulder h\u00e4nf\u00f6rs till denna kategori. Dessa har kort f\u00f6rv\u00e4ntad l\u00f6ptid och v\u00e4rderas utan diskontering till nominellt belopp.  Skulder till kreditinstitut v\u00e4rderas till upplupet  anskaff ningsv\u00e4rde. Samtliga skulder som anges under finansiella  skulder v\u00e4rderas till upplupet anskaffningsv\u00e4rde.  En ber\u00e4kning till  verkligt v\u00e4rde skulle minska koncernens skulder till kreditinstitut med cirka MSEK 1 100. Minskningen beror p\u00e5 generella r\u00e4nteh\u00f6jningar sedan  skulder  emitterades Vid redovisning av finansiella instrument till\u00e4mpas IFRS 9 Finansiella instrument. P\u00e5 koncernen omv\u00e4rderas l\u00e5n i annan valuta l\u00f6pande till balanskurs",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-580": {
   "value": "Vid redovisning av finansiella instrument till\u00e4mpas IFRS 7 Finansiella instrument: Upplysningar, IFRS 9 Finansiella instrument och IFRS 13 V\u00e4rdering till verkligt v\u00e4rde Finansiella skulder v\u00e4rderade till upplupet anskaffningsv\u00e4rde I denna kategori ing\u00e5r finansiella skulder som inte innehas f\u00f6r handel. Dessa redovisas initialt till verkligt v\u00e4rde, netto efter transaktionskost nader och d\u00e4refter till upplupet anskaffningsv\u00e4rde med till\u00e4mpning av effektivr\u00e4ntemetoden, som inneb\u00e4r att den ber\u00e4knade v\u00e4rdef\u00f6r \u00e4ndringen (effektivr\u00e4ntan) redovisas som r\u00e4nteint\u00e4kt eller r\u00e4ntekost nad i resultatr\u00e4kningen . Leverant\u00f6rsskulder h\u00e4nf\u00f6rs till denna kategori. Dessa har kort f\u00f6rv\u00e4ntad l\u00f6ptid och v\u00e4rderas utan diskontering till nominellt belopp.  Skulder till kreditinstitut v\u00e4rderas till upplupet  anskaff ningsv\u00e4rde. Samtliga skulder som anges under finansiella  skulder v\u00e4rderas till upplupet anskaffningsv\u00e4rde.  En ber\u00e4kning till  verkligt v\u00e4rde skulle minska koncernens skulder till kreditinstitut med cirka MSEK 1 100. Minskningen beror p\u00e5 generella r\u00e4nteh\u00f6jningar sedan  skulder  emitterades . Vid redovisning av finansiella instrument till\u00e4mpas IFRS 9 Finansiella instrument",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-582": {
   "value": "FINANSIELLA TILLG\u00c5NGAR V\u00c4RDERADE TILL VERKLIGT V\u00c4RDE VIA \u00d6VRIGT TOTALRESULTAT FINANSIELLA  TILLG\u00c5NGAR V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE FINANSIELLA SKULDER V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE S\u00c4KRINGS- INSTRUMENT SUMMA  REDOVISAT V\u00c4RDE 2023 2022  2023 2022 2023  2022 2023 2022 2023 2022 Andra l\u00e5ngfristiga fordringar \u2013 \u2013 1 204 939 \u2013 \u2013 1 204 939 Kundfordringar \u2013 \u2013 3 301 3 014 \u2013 \u2013 3 301 3 014 Valutaterminskontrakt med s\u00e4kringsredovisning \u2013 \u2013 \u2013 \u2013 1 089 681 1 089 681 R\u00e4nteswap \u2013 s\u00e4kring av verkligt v\u00e4rde via resultatr\u00e4kning \u2013 \u2013 \u2013 \u2013 232 \u2013 232 \u2013 \u00d6vriga aktier och andelar 2 363 2 654 \u2013 \u2013 \u2013 \u2013 2 363 2 654 Likvida medel \u2013 \u2013 26 398 21 707 \u2013 \u2013 26 398 21 707 Summa finansiella tillg\u00e5ngar  2 363 2 654 30 903 25 660 1 321 681 34 587 28 995 Leverant\u00f6rsskulder 21 027 21 090 \u2013 \u2013 21 027 21 090 Skulder till kreditinstitut 17 082 10 778 \u2013 \u2013 17 082 10 778 \u00d6vriga l\u00e5ngfristiga skulder 132 183 \u2013 \u2013 132 183 Valutaterminskontrakt med s\u00e4kringsredovisning \u2013 \u2013 1 205 1 365 1 205 1 365 R\u00e4nteswap \u2013 s\u00e4kring av verkligt v\u00e4rde via resultatr\u00e4kning \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 Summa finansiella skulder  38 241 32 051 1 205 1 365 39 446 33 416 FINANSIELLA TILLG\u00c5NGAR V\u00c4RDERADE TILL VERKLIGT V\u00c4RDE VIA \u00d6VRIGT TOTALRESULTAT FINANSIELLA  TILLG\u00c5NGAR V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE FINANSIELLA SKULDER V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE S\u00c4KRINGS- INSTRUMENT SUMMA 2023 2022  2023 2022 2023  2022 2023 2022 2023 2022 R\u00e4nteint\u00e4kter och liknande resultatposter \u2013 \u2013 616 162 \u2013 \u2013 \u2013 \u2013 616 162 R\u00e4ntekostnader och liknande resultatposter \u2013 \u2013 \u2013 \u2013 399 243 \u2013 \u2013 399 243 Finansiella skulder v\u00e4rderade till upplupet anskaffningsv\u00e4rde I denna kategori ing\u00e5r finansiella skulder som inte innehas f\u00f6r handel. Dessa redovisas initialt till verkligt v\u00e4rde, netto efter transaktionskost nader och d\u00e4refter till upplupet anskaffningsv\u00e4rde med till\u00e4mpning av effektivr\u00e4ntemetoden, som inneb\u00e4r att den ber\u00e4knade v\u00e4rdef\u00f6r \u00e4ndringen (effektivr\u00e4ntan) redovisas som r\u00e4nteint\u00e4kt eller r\u00e4ntekost nad i resultatr\u00e4kningen . Leverant\u00f6rsskulder h\u00e4nf\u00f6rs till denna kategori. Dessa har kort f\u00f6rv\u00e4ntad l\u00f6ptid och v\u00e4rderas utan diskontering till nominellt belopp.  Skulder till kreditinstitut v\u00e4rderas till upplupet  anskaff ningsv\u00e4rde. Samtliga skulder som anges under finansiella  skulder v\u00e4rderas till upplupet anskaffningsv\u00e4rde.  En ber\u00e4kning till  verkligt v\u00e4rde skulle minska koncernens skulder till kreditinstitut med cirka MSEK 1 100. Minskningen beror p\u00e5 generella r\u00e4nteh\u00f6jningar sedan  skulder  emitterades .  27. R\u00c4NTEB\u00c4RANDE SKULDER Vid redovisning av finansiella instrument till\u00e4mpas IFRS 9 Finansiella instrument. KONCERNEN MODERBOLAGET 2023 R\u00c4NTESATS % 30 NOV F\u00d6RETAGS- CERTIFIKAT OBLIGATIONER (EMTN) L\u00c5N FR\u00c5N KREDIT- INSTITUT R\u00c4NTESATS % 30 NOV F\u00d6RETAGS- CERTIFIKAT OBLIGATIONER (EMTN) L\u00c5N FR\u00c5N KREDIT- INSTITUT 2023 4,507 \u2013 \u2013 2 272 4,507 \u2013 \u2013 2 068 2024 4,363-12,25 625 \u2013 339 4,363-4,389 625 \u2013 \u2013 2025 0 \u2013 \u2013 \u2013 0 \u2013 \u2013 \u2013 2026 1,7 \u2013 \u2013 2 000 1,7 \u2013 \u2013 2 000 2027 0 \u2013 \u2013 \u2013 0 \u2013 \u2013 \u2013 2028 16,33 \u2013 \u2013 260 0 \u2013 \u2013 \u2013 2029 0,25 \u2013 5 679 \u2013 0,25 \u2013 5 165 \u2013 2030 0 \u2013 \u2013 \u2013 0 \u2013 \u2013 \u2013 2031 4,875 \u2013 5 907 \u2013 4,875 \u2013 5 907 \u2013 625 11 586 4 871 625 11 072 4 068 KONCERNEN MODERBOLAGET 2022 R\u00c4NTESATS % 30 NOV F\u00d6RETAGS- CERTIFIKAT OBLIGATIONER (EMTN) L\u00c5N FR\u00c5N KREDIT- INSTITUT R\u00c4NTESATS % 30 NOV F\u00d6RETAGS- CERTIFIKAT OBLIGATIONER (EMTN) L\u00c5N FR\u00c5N KREDIT- INSTITUT 2022 1,9-2 350 \u2013 \u2013 1,9-2 350 \u2013 \u2013 2023 0,784-26 600 \u2013 2 369 0,784-2,61 600 \u2013 2 068 2024 0 \u2013 \u2013 \u2013 0 \u2013 \u2013 \u2013 2025 0 \u2013 \u2013 \u2013 0 \u2013 \u2013 \u2013 2026 1,7 \u2013 \u2013 2 000 1,7 \u2013 \u2013 2 000 2027 0 \u2013 \u2013 \u2013 0 \u2013 \u2013 \u2013 2028 0 \u2013 \u2013 \u2013 0 \u2013 \u2013 \u2013 2029 0,25 \u2013 5 459 \u2013 0,25 \u2013 5 165 \u2013 950 5 459 4 369 950 5 165 4 068 P\u00e5 koncernen omv\u00e4rderas l\u00e5n i annan valuta l\u00f6pande till balanskurs. I moderbolaget redovisas dessa l\u00e5n avseende nettoinvestering i utl\u00e4ndsk  verksamhet till ursprungligt bokf\u00f6rt v\u00e4rde. KASSAFL\u00d6DES- P\u00c5VERKANDE EJ KASSAFL\u00d6DES- P\u00c5VERKANDE 2022 UPPL\u00c5NING OCH AMORTERING VALUTA- F\u00d6R\u00c4NDRINGAR F\u00d6RV\u00c4RV 2023 L\u00e5n fr\u00e5n kreditinstitut 4 369 427 75 \u2013 4 871 F\u00f6retagscertifikat 950 -325 \u2013 \u2013 625 Obligation 5 459 5 802 325 \u2013 11 586 Summa skulder h\u00e4nf\u00f6rliga till finansieringsverksamheten 10 778 5 904 400 \u2013 17 082 2021 UPPL\u00c5NING OCH AMORTERING VALUTA- F\u00d6R\u00c4NDRINGAR F\u00d6RV\u00c4RV 2022 L\u00e5n fr\u00e5n kreditinstitut 4 213 \u2013 156 \u2013 4 369 F\u00f6retagscertifikat 275 675 \u2013 \u2013 950 Obligation 5 127 \u2013 332 \u2013 5 459 Summa skulder h\u00e4nf\u00f6rliga till finansieringsverksamheten 9 615 675 488 \u2013 10 778 Per den 30 november 2023 hade koncernen l\u00e5ngfristiga leasingskulder om MSEK 48 729 (49 282) samt kortfristiga leasingskulder om MSEK 12 159 (12 575) som redovisas i not 17 . ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-584": {
   "value": "FINANSIELLA TILLG\u00c5NGAR V\u00c4RDERADE TILL VERKLIGT V\u00c4RDE VIA \u00d6VRIGT TOTALRESULTAT FINANSIELLA  TILLG\u00c5NGAR V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE FINANSIELLA SKULDER V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE S\u00c4KRINGS- INSTRUMENT SUMMA  REDOVISAT V\u00c4RDE 2023 2022  2023 2022 2023  2022 2023 2022 2023 2022 Andra l\u00e5ngfristiga fordringar \u2013 \u2013 1 204 939 \u2013 \u2013 1 204 939 Kundfordringar \u2013 \u2013 3 301 3 014 \u2013 \u2013 3 301 3 014 Valutaterminskontrakt med s\u00e4kringsredovisning \u2013 \u2013 \u2013 \u2013 1 089 681 1 089 681 R\u00e4nteswap \u2013 s\u00e4kring av verkligt v\u00e4rde via resultatr\u00e4kning \u2013 \u2013 \u2013 \u2013 232 \u2013 232 \u2013 \u00d6vriga aktier och andelar 2 363 2 654 \u2013 \u2013 \u2013 \u2013 2 363 2 654 Likvida medel \u2013 \u2013 26 398 21 707 \u2013 \u2013 26 398 21 707 Summa finansiella tillg\u00e5ngar  2 363 2 654 30 903 25 660 1 321 681 34 587 28 995 Leverant\u00f6rsskulder 21 027 21 090 \u2013 \u2013 21 027 21 090 Skulder till kreditinstitut 17 082 10 778 \u2013 \u2013 17 082 10 778 \u00d6vriga l\u00e5ngfristiga skulder 132 183 \u2013 \u2013 132 183 Valutaterminskontrakt med s\u00e4kringsredovisning \u2013 \u2013 1 205 1 365 1 205 1 365 R\u00e4nteswap \u2013 s\u00e4kring av verkligt v\u00e4rde via resultatr\u00e4kning \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 Summa finansiella skulder  38 241 32 051 1 205 1 365 39 446 33 416 FINANSIELLA TILLG\u00c5NGAR V\u00c4RDERADE TILL VERKLIGT V\u00c4RDE VIA \u00d6VRIGT TOTALRESULTAT FINANSIELLA  TILLG\u00c5NGAR V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE FINANSIELLA SKULDER V\u00c4RDERADE TILL  UPPLUPET ANSKAFFNINGSV\u00c4RDE S\u00c4KRINGS- INSTRUMENT SUMMA 2023 2022  2023 2022 2023  2022 2023 2022 2023 2022 R\u00e4nteint\u00e4kter och liknande resultatposter \u2013 \u2013 616 162 \u2013 \u2013 \u2013 \u2013 616 162 R\u00e4ntekostnader och liknande resultatposter \u2013 \u2013 \u2013 \u2013 399 243 \u2013 \u2013 399 243 Finansiella skulder v\u00e4rderade till upplupet anskaffningsv\u00e4rde I denna kategori ing\u00e5r finansiella skulder som inte innehas f\u00f6r handel. Dessa redovisas initialt till verkligt v\u00e4rde, netto efter transaktionskost nader och d\u00e4refter till upplupet anskaffningsv\u00e4rde med till\u00e4mpning av effektivr\u00e4ntemetoden, som inneb\u00e4r att den ber\u00e4knade v\u00e4rdef\u00f6r \u00e4ndringen (effektivr\u00e4ntan) redovisas som r\u00e4nteint\u00e4kt eller r\u00e4ntekost nad i resultatr\u00e4kningen . Leverant\u00f6rsskulder h\u00e4nf\u00f6rs till denna kategori. Dessa har kort f\u00f6rv\u00e4ntad l\u00f6ptid och v\u00e4rderas utan diskontering till nominellt belopp.  Skulder till kreditinstitut v\u00e4rderas till upplupet  anskaff ningsv\u00e4rde. Samtliga skulder som anges under finansiella  skulder v\u00e4rderas till upplupet anskaffningsv\u00e4rde.  En ber\u00e4kning till  verkligt v\u00e4rde skulle minska koncernens skulder till kreditinstitut med cirka MSEK 1 100. Minskningen beror p\u00e5 generella r\u00e4nteh\u00f6jningar sedan  skulder  emitterades . Derivat med s\u00e4kringsredovisning Samtliga derivat redovisas initialt och l\u00f6pande till verkligt v\u00e4rde via \u00f6vrigt totalresultat. Koncernens policy \u00e4r att derivat ska innehas endast i s\u00e4kringssyfte. Derivatinstrument utg\u00f6rs av valutaterminskontrakt som anv\u00e4nds f\u00f6r skydd mot risker f\u00f6r valutakursf\u00f6r\u00e4ndringar kopplade till interna och externa varufl\u00f6den. F\u00f6r att uppfylla kraven p\u00e5 s\u00e4krings redovisning kr\u00e4vs att det finns en tydlig koppling till den s\u00e4krade posten. Vidare kr\u00e4vs att s\u00e4kringen effektivt skyddar den s\u00e4krade posten, att s\u00e4kringsdokumentation uppr\u00e4ttats och att effektiviteten kan m\u00e4tas. Valutaderivat v\u00e4rderas till verkligt v\u00e4rde baserat p\u00e5 indata motsvarande niv\u00e5 2 i verkligt v\u00e4rdehierarkin .  Per 30 november 2023 uppg\u00e5r termins kontrakt med positiva marknadsv\u00e4rden till MSEK 1 089 (681) vilket redo visas inom posten \u00f6vriga kortfristiga fordringar. Terminskontrakt med negativa marknadsv\u00e4rden uppg\u00e5r till MSEK 1 205 (1 365) vilket redovisas inom \u00f6vriga kortfristiga skulder. Av de utest\u00e5ende terminskontrakten har vinst om MSEK 115 (-305) omf\u00f6rts till resultatr\u00e4kningen d\u00e5 s\u00e4krade transaktioner intr\u00e4ffat f\u00f6r dessa kontrakt. Resterande verkligt v\u00e4rde om MSEK 232 (379) ing\u00e5r i s\u00e4kringsreserven inom eget kapital. \u00d6vriga finansiella tillg\u00e5ngar och skulder har korta l\u00f6ptider. D\u00e4rf\u00f6r bed\u00f6ms de verkliga v\u00e4rdena p\u00e5 dessa finansiella instrument approximativt mot svara bokf\u00f6rda v\u00e4rden. Vid s\u00e4kringsredovisning klassificeras derivat som kassafl\u00f6dess\u00e4kringar eller som s\u00e4kring av verkligt v\u00e4rde. Under 2022 f\u00f6rel\u00e5g endast kassa fl\u00f6dess\u00e4kringar och s\u00e4kring av nettoinvestering i utlandet. Under 2023 tillkom en r\u00e4nteswap (s\u00e4kring av verkligt v\u00e4rde ) . S\u00e4kring av prognostiserade valutafl\u00f6den  \u2013 kassafl\u00f6dess\u00e4kringar Derivat som skyddar det prognostiserade fl\u00f6det redovisas som en  s\u00e4kringsreserv till verkligt v\u00e4rde via \u00f6vrigt totalresultat till dess att det s\u00e4krade fl\u00f6det tr\u00e4ffar r\u00f6relseresultatet, varvid s\u00e4kringsinstrumentets ackumulerade v\u00e4rdef\u00f6r\u00e4ndringar f\u00f6rs \u00f6ver till resultatr\u00e4kningen f\u00f6r att d\u00e4r m\u00f6ta resultateffekterna fr\u00e5n den s\u00e4krade transaktionen.  S\u00e4kringseffektiviteten p\u00e5 kassafl\u00f6dess\u00e4kringar f\u00f6r prognostiserade valutafl\u00f6den m\u00e4ts m\u00e5nadsvis genom att j\u00e4mf\u00f6ra s\u00e4krad post mot  s\u00e4kringsinstrument. Det verkliga v\u00e4rdet p\u00e5 valutaterminer ber\u00e4knas genom en diskontering av skillnaden mellan den avtalade terminskursen och den terminskurs som kan tecknas p\u00e5 balansdagen f\u00f6r den \u00e5terst\u00e5ende kontraktsperio den. Diskontering g\u00f6rs till riskfri r\u00e4nta baserad p\u00e5 statsobligationer. S\u00e4kringar av nettoinvesteringar i utlandet Derivat som \u00e4r avsedda att s\u00e4kra nettoinvesteringar i utlandsverksam het redovisas till verkligt v\u00e4rde via \u00f6vrigt totalresultat. S\u00e4kringseffektivi teten p\u00e5 s\u00e4kring av nettoinvestering i utlandet m\u00e4ts kvartalsvis genom att j\u00e4mf\u00f6ra s\u00e4krad post mot s\u00e4kringsinstrumen t . Per balansdagen upp g\u00e5r l\u00e5n i EUR som upptagits for att s\u00e4kra nettoinvesteringar i utlandsverksamhet till MEUR 700 (700). En f\u00f6r\u00e4ndring om tio procent enheter i EUR/SEK-kursen skulle ge en p\u00e5verkan p\u00e5 \u00f6vrigt totalresultat med MSEK 795 (764) . S\u00e4kring av r\u00e4nteexponering Under 2023 har koncernen ing\u00e5tt en r\u00e4nteswap f\u00f6r att uppn\u00e5 \u00f6nskad r\u00e4ntebindning. Per 30 november 2023 uppgick det nominella beloppet f\u00f6r utest\u00e5ende r\u00e4nteswapavtal till MSEK 5 679 (0). R\u00e4nteswappen redo visas som s\u00e4kring av verkligt v\u00e4rde via resultatr\u00e4kningen. F\u00f6r\u00e4ndringar i verkligt v\u00e4rde p\u00e5 swappen redovisas i resultatr\u00e4kningen tillsammans med f\u00f6r\u00e4ndringar i verkligt v\u00e4rde p\u00e5 den s\u00e4krade skulden h\u00e4nf\u00f6rlig till den s\u00e4krade risken. V\u00e4rderingen baseras p\u00e5 terminsr\u00e4ntor framtagna utifr\u00e5n observerbara r\u00e4ntekurvor och diskontering av kontraktsenliga kassafl\u00f6dena (motsvarande niv\u00e5 2) . Samtliga finansiella tillg\u00e5ngars och skulders verkliga v\u00e4rde \u00f6verens st\u00e4mmer i allt v\u00e4sentligt med bokf\u00f6rt v\u00e4rde. De tillg\u00e5ngar och skulder som redovisas till upplupet anskaffningsv\u00e4rde har kort kvarvarande  l\u00f6ptid, vilket medf\u00f6r att skillnaden mellan bokf\u00f6rt v\u00e4rde och verkligt v\u00e4rde \u00e4r ov\u00e4sentlig . Per balansdagen finns utest\u00e5ende terminskontrakt f\u00f6r kassafl\u00f6des s\u00e4kring rapporterade i s\u00e4kringsreserven enligt f\u00f6ljande tabell. BOKF\u00d6RT OCH VERKLIGT V\u00c4RDE, SEK NOMINELLT BELOPP, SEK S\u00c4LJER/K\u00d6PER 2023 2022  2023  2022 NOK/SEK 19 -3  495 728 GBP/SEK 56 -46 2 270 3 063 DKK/SEK 18 -14 606 857 CHF/SEK 18 -11 610 887 EUR/SEK 319 -212 10 866 14 153 PLN/SEK -8 -39  1 079 875 USD/SEK 233 12 5 758 7 116 CAD/SEK 36 31 818 1 191 JPY/SEK 24 -3 447 699 HKD/SEK 3 0 74 64 RON/SEK 12 -15 426 547 CZK/SEK 6 -11 255 351 HUF/SEK 2 -10 327 325 AUD/SEK 7 1 315 400 CNH/SEK 9 18 335 719 RUB/SEK 0 0 0 0 TRY/SEK 0 -11 3 216 MXN/SEK 27 -62  1 200 1 060 SEK/USD -949 -40 24 424 25 924 SEK/EUR -63 34 2 484 2 241 Summa -232 -379  52 792 61 416 L\u00f6ptidsanalys f\u00f6r s\u00e4kringsinstrument: 2023 0-3 M\u00c5N 3-6 M\u00c5N 6-9 M\u00c5N 9-12 M\u00c5N 1-4  \u00c5R 4-8  \u00c5R TOTALT NOMI- NELLT BELOPP Valutater minskontrakt med s\u00e4krings redovisning \u2013 infl\u00f6den 11 437 12 421 2 023 \u2013 \u2013 \u2013 25 881 Valutater minskontrakt med s\u00e4krings redovisning \u2013 utfl\u00f6den 15 024 11 208 664 12 \u2013 \u2013 26 908 R\u00e4nteswap \u2013 s\u00e4kring av verkligt v\u00e4rde via resultat r\u00e4kning \u2013 \u2013 \u2013 \u2013 \u2013 5 679 5 679 S\u00e4kring av nettoinves tering \u2013 l\u00e5n i utl\u00e4ndsk valuta 2 272 \u2013 \u2013 \u2013 \u2013 5 679 7 950 Omr\u00e4knade till MSEK till balansdagens kurs 27. R\u00c4NTEB\u00c4RANDE SKULDER Vid redovisning av finansiella instrument till\u00e4mpas IFRS 9 Finansiella instrument. KONCERNEN MODERBOLAGET 2023 R\u00c4NTESATS % 30 NOV F\u00d6RETAGS- CERTIFIKAT OBLIGATIONER (EMTN) L\u00c5N FR\u00c5N KREDIT- INSTITUT R\u00c4NTESATS % 30 NOV F\u00d6RETAGS- CERTIFIKAT OBLIGATIONER (EMTN) L\u00c5N FR\u00c5N KREDIT- INSTITUT 2023 4,507 \u2013 \u2013 2 272 4,507 \u2013 \u2013 2 068 2024 4,363-12,25 625 \u2013 339 4,363-4,389 625 \u2013 \u2013 2025 0 \u2013 \u2013 \u2013 0 \u2013 \u2013 \u2013 2026 1,7 \u2013 \u2013 2 000 1,7 \u2013 \u2013 2 000 2027 0 \u2013 \u2013 \u2013 0 \u2013 \u2013 \u2013 2028 16,33 \u2013 \u2013 260 0 \u2013 \u2013 \u2013 2029 0,25 \u2013 5 679 \u2013 0,25 \u2013 5 165 \u2013 2030 0 \u2013 \u2013 \u2013 0 \u2013 \u2013 \u2013 2031 4,875 \u2013 5 907 \u2013 4,875 \u2013 5 907 \u2013 625 11 586 4 871 625 11 072 4 068 KONCERNEN MODERBOLAGET 2022 R\u00c4NTESATS % 30 NOV F\u00d6RETAGS- CERTIFIKAT OBLIGATIONER (EMTN) L\u00c5N FR\u00c5N KREDIT- INSTITUT R\u00c4NTESATS % 30 NOV F\u00d6RETAGS- CERTIFIKAT OBLIGATIONER (EMTN) L\u00c5N FR\u00c5N KREDIT- INSTITUT 2022 1,9-2 350 \u2013 \u2013 1,9-2 350 \u2013 \u2013 2023 0,784-26 600 \u2013 2 369 0,784-2,61 600 \u2013 2 068 2024 0 \u2013 \u2013 \u2013 0 \u2013 \u2013 \u2013 2025 0 \u2013 \u2013 \u2013 0 \u2013 \u2013 \u2013 2026 1,7 \u2013 \u2013 2 000 1,7 \u2013 \u2013 2 000 2027 0 \u2013 \u2013 \u2013 0 \u2013 \u2013 \u2013 2028 0 \u2013 \u2013 \u2013 0 \u2013 \u2013 \u2013 2029 0,25 \u2013 5 459 \u2013 0,25 \u2013 5 165 \u2013 950 5 459 4 369 950 5 165 4 068 P\u00e5 koncernen omv\u00e4rderas l\u00e5n i annan valuta l\u00f6pande till balanskurs. I moderbolaget redovisas dessa l\u00e5n avseende nettoinvestering i utl\u00e4ndsk  verksamhet till ursprungligt bokf\u00f6rt v\u00e4rde. KASSAFL\u00d6DES- P\u00c5VERKANDE EJ KASSAFL\u00d6DES- P\u00c5VERKANDE 2022 UPPL\u00c5NING OCH AMORTERING VALUTA- F\u00d6R\u00c4NDRINGAR F\u00d6RV\u00c4RV 2023 L\u00e5n fr\u00e5n kreditinstitut 4 369 427 75 \u2013 4 871 F\u00f6retagscertifikat 950 -325 \u2013 \u2013 625 Obligation 5 459 5 802 325 \u2013 11 586 Summa skulder h\u00e4nf\u00f6rliga till finansieringsverksamheten 10 778 5 904 400 \u2013 17 082 2021 UPPL\u00c5NING OCH AMORTERING VALUTA- F\u00d6R\u00c4NDRINGAR F\u00d6RV\u00c4RV 2022 L\u00e5n fr\u00e5n kreditinstitut 4 213 \u2013 156 \u2013 4 369 F\u00f6retagscertifikat 275 675 \u2013 \u2013 950 Obligation 5 127 \u2013 332 \u2013 5 459 Summa skulder h\u00e4nf\u00f6rliga till finansieringsverksamheten 9 615 675 488 \u2013 10 778 Per den 30 november 2023 hade koncernen l\u00e5ngfristiga leasingskulder om MSEK 48 729 (49 282) samt kortfristiga leasingskulder om MSEK 12 159 (12 575) som redovisas i not 17 . ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-586": {
   "value": "Finansiella tillg\u00e5ngar v\u00e4rderade till verkligt v\u00e4rde  via \u00f6vrigt totalresultat Tillg\u00e5ngarna i denna kategori, \u00f6vriga aktier och andelar, omv\u00e4rderas p\u00e5 grund av innehavens strategiska art i \u00f6vrigt totalresultat samt i finan siella tillg\u00e5ngar i balansr\u00e4kningen . V\u00e4rderingen av innehavet i Renewcell \u00e4r baserad p\u00e5 aktiekursen per bokslutsdatumet (niv\u00e5 1) och verkligt v\u00e4rde uppg\u00e5r till MSEK 34 (242) per 30 november 2023 . F\u00f6ljande v\u00e4rderingstekniker och betydande icke observerbara indata har anv\u00e4nts f\u00f6r att fastst\u00e4lla verkligt v\u00e4rde p\u00e5 investeringar i niv\u00e5 3: 2023 2022 V\u00c4RDERINGS- TEKNIK INDATA INTER- VALL 2023 INTER- VALL 2022 2 043 2 412 Pris fr\u00e5n senaste finansierings runda e.t. e.t. e.t. 257 \u2013 J\u00e4mf\u00f6rbara bolag Oms\u00e4ttnings multiplar 0,7-6,8 \u2013 29 \u2013 Diskonterat  kassafl\u00f6de Marknads r\u00e4nta e.t. e.t . En f\u00f6r\u00e4ndring med 10 procent av multiplarna skulle ge en p\u00e5verkan p\u00e5 investeringarna om MSEK 25,7 (0). Det verkliga v\u00e4rdet av resterande aktier och andelar uppg\u00e5r till MSEK 2 329 (2 412) per 30 november 2023 d\u00e4r de st\u00f6rsta investeringarna utg\u00f6rs av Sheertex MSEK 619 (526), Klarna MSEK 548 (456), och Infinited Fiber Company MSEK 201 (10). F\u00d6R\u00c4NDRINGAR I FINANSIELLA TILLG\u00c5NGAR BASERADE P\u00c5 NIV\u00c5 3 INDATA 2023 2022 Ing\u00e5ende balans 2 412 3 623 Nya investeringar 285 816 Avyttringar 0 -25 Nedskrivningar -137 \u2013 Omklassificering 1 \u2013 28 Vinst eller f\u00f6rlust redovisad i \u00f6vrigt totalresultat 2 -231 -2 030 Utg\u00e5ende balans 2 329 2 412 1)  Omklassificeringen avser investeringen i Worn Again som omklassats till innehav utan best\u00e4mmande inflytande f\u00f6r 2022. 2)  Redovisad effekt i \u00f6vrigt totalresultat f\u00f6r 2022 utg\u00f6rs fr\u00e4mst av f\u00f6rlusten avseende innehavet i Klarna om MSEK -2 482. V\u00e4rderingen baseras p\u00e5 ett indikerat emissionspris fr\u00e5n en transaktion i juli 2022 . ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-587": {
   "value": "Finansiella tillg\u00e5ngar v\u00e4rderade till verkligt v\u00e4rde  via \u00f6vrigt totalresultat Tillg\u00e5ngarna i denna kategori, \u00f6vriga aktier och andelar, omv\u00e4rderas p\u00e5 grund av innehavens strategiska art i \u00f6vrigt totalresultat samt i finan siella tillg\u00e5ngar i balansr\u00e4kningen . V\u00e4rderingen av innehavet i Renewcell \u00e4r baserad p\u00e5 aktiekursen per bokslutsdatumet (niv\u00e5 1) och verkligt v\u00e4rde uppg\u00e5r till MSEK 34 (242) per 30 november 2023 F\u00f6ljande v\u00e4rderingstekniker och betydande icke observerbara indata har anv\u00e4nts f\u00f6r att fastst\u00e4lla verkligt v\u00e4rde p\u00e5 investeringar i niv\u00e5 3: 2023 2022 V\u00c4RDERINGS- TEKNIK INDATA INTER- VALL 2023 INTER- VALL 2022 2 043 2 412 Pris fr\u00e5n senaste finansierings runda e.t. e.t. e.t. 257 \u2013 J\u00e4mf\u00f6rbara bolag Oms\u00e4ttnings multiplar 0,7-6,8 \u2013 29 \u2013 Diskonterat  kassafl\u00f6de Marknads r\u00e4nta e.t. e.t . En f\u00f6r\u00e4ndring med 10 procent av multiplarna skulle ge en p\u00e5verkan p\u00e5 investeringarna om MSEK 25,7 (0). Det verkliga v\u00e4rdet av resterande aktier och andelar uppg\u00e5r till MSEK 2 329 (2 412) per 30 november 2023 d\u00e4r de st\u00f6rsta investeringarna utg\u00f6rs av Sheertex MSEK 619 (526), Klarna MSEK 548 (456), och Infinited Fiber Company MSEK 201 (10). F\u00d6R\u00c4NDRINGAR I FINANSIELLA TILLG\u00c5NGAR BASERADE P\u00c5 NIV\u00c5 3 INDATA 2023 2022 Ing\u00e5ende balans 2 412 3 623 Nya investeringar 285 816 Avyttringar 0 -25 Nedskrivningar -137 \u2013 Omklassificering 1 \u2013 28 Vinst eller f\u00f6rlust redovisad i \u00f6vrigt totalresultat 2 -231 -2 030 Utg\u00e5ende balans 2 329 2 412 1)  Omklassificeringen avser investeringen i Worn Again som omklassats till innehav utan best\u00e4mmande inflytande f\u00f6r 2022. 2)  Redovisad effekt i \u00f6vrigt totalresultat f\u00f6r 2022 utg\u00f6rs fr\u00e4mst av f\u00f6rlusten avseende innehavet i Klarna om MSEK -2 482. V\u00e4rderingen baseras p\u00e5 ett indikerat emissionspris fr\u00e5n en transaktion i juli 2022 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-590": {
   "value": "F\u00f6rlustreserv f\u00f6r f\u00f6rv\u00e4ntade kreditf\u00f6rluster Koncernen ska redovisa en f\u00f6rlustreserv f\u00f6r f\u00f6rv\u00e4ntade kreditf\u00f6rluster p\u00e5 finansiella tillg\u00e5ngar som v\u00e4rderas till upplupet anskaffningsv\u00e4rde. Per balansdagen redovisas en justering av f\u00f6rlustreserven i resultatet. Koncernen v\u00e4rderar f\u00f6rlustreserven till ett belopp som motsvarar 12 m\u00e5naders f\u00f6rv\u00e4ntade kreditf\u00f6rluster. F\u00f6r finansiella tillg\u00e5ngar d\u00e4r kredit risken f\u00f6r det finansiella instrumentet har \u00f6kat betydligt sedan det f\u00f6rsta redovisningstillf\u00e4llet, v\u00e4rderas f\u00f6rlustreserven till ett belopp motsvarande de f\u00f6rv\u00e4ntade kreditf\u00f6rlusterna f\u00f6r den \u00e5terst\u00e5ende l\u00f6ptiden. Likvida medel bed\u00f6ms ha l\u00e5g kreditrisk. F\u00f6r kundfordringar till\u00e4mpas den f\u00f6r enklade metoden som inneb\u00e4r att f\u00f6rlustreserven v\u00e4rderas till ett belopp som motsvarar de f\u00f6rv\u00e4ntade kreditf\u00f6rlusterna f\u00f6r \u00e5terst\u00e5ende l\u00f6ptid. Reserven f\u00f6r f\u00f6rv\u00e4ntade kreditf\u00f6rluster p\u00e5 kundfordringar per boksluts dagen uppg\u00e5r inte till ett v\u00e4sentligt belopp och har d\u00e4rmed inte bokf\u00f6rts ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-593": {
   "value": "Derivat med s\u00e4kringsredovisning Samtliga derivat redovisas initialt och l\u00f6pande till verkligt v\u00e4rde via \u00f6vrigt totalresultat. Koncernens policy \u00e4r att derivat ska innehas endast i s\u00e4kringssyfte. Derivatinstrument utg\u00f6rs av valutaterminskontrakt som anv\u00e4nds f\u00f6r skydd mot risker f\u00f6r valutakursf\u00f6r\u00e4ndringar kopplade till interna och externa varufl\u00f6den. F\u00f6r att uppfylla kraven p\u00e5 s\u00e4krings redovisning kr\u00e4vs att det finns en tydlig koppling till den s\u00e4krade posten. Vidare kr\u00e4vs att s\u00e4kringen effektivt skyddar den s\u00e4krade posten, att s\u00e4kringsdokumentation uppr\u00e4ttats och att effektiviteten kan m\u00e4tas. Valutaderivat v\u00e4rderas till verkligt v\u00e4rde baserat p\u00e5 indata motsvarande niv\u00e5 2 i verkligt v\u00e4rdehierarkin .  Per 30 november 2023 uppg\u00e5r termins kontrakt med positiva marknadsv\u00e4rden till MSEK 1 089 (681) vilket redo visas inom posten \u00f6vriga kortfristiga fordringar. Terminskontrakt med negativa marknadsv\u00e4rden uppg\u00e5r till MSEK 1 205 (1 365) vilket redovisas inom \u00f6vriga kortfristiga skulder. Av de utest\u00e5ende terminskontrakten har vinst om MSEK 115 (-305) omf\u00f6rts till resultatr\u00e4kningen d\u00e5 s\u00e4krade transaktioner intr\u00e4ffat f\u00f6r dessa kontrakt. Resterande verkligt v\u00e4rde om MSEK 232 (379) ing\u00e5r i s\u00e4kringsreserven inom eget kapital. \u00d6vriga finansiella tillg\u00e5ngar och skulder har korta l\u00f6ptider. D\u00e4rf\u00f6r bed\u00f6ms de verkliga v\u00e4rdena p\u00e5 dessa finansiella instrument approximativt mot svara bokf\u00f6rda v\u00e4rden. Vid s\u00e4kringsredovisning klassificeras derivat som kassafl\u00f6dess\u00e4kringar eller som s\u00e4kring av verkligt v\u00e4rde. Under 2022 f\u00f6rel\u00e5g endast kassa fl\u00f6dess\u00e4kringar och s\u00e4kring av nettoinvestering i utlandet. Under 2023 tillkom en r\u00e4nteswap (s\u00e4kring av verkligt v\u00e4rde ) . S\u00e4kring av prognostiserade valutafl\u00f6den  \u2013 kassafl\u00f6dess\u00e4kringar Derivat som skyddar det prognostiserade fl\u00f6det redovisas som en  s\u00e4kringsreserv till verkligt v\u00e4rde via \u00f6vrigt totalresultat till dess att det s\u00e4krade fl\u00f6det tr\u00e4ffar r\u00f6relseresultatet, varvid s\u00e4kringsinstrumentets ackumulerade v\u00e4rdef\u00f6r\u00e4ndringar f\u00f6rs \u00f6ver till resultatr\u00e4kningen f\u00f6r att d\u00e4r m\u00f6ta resultateffekterna fr\u00e5n den s\u00e4krade transaktionen.  S\u00e4kringseffektiviteten p\u00e5 kassafl\u00f6dess\u00e4kringar f\u00f6r prognostiserade valutafl\u00f6den m\u00e4ts m\u00e5nadsvis genom att j\u00e4mf\u00f6ra s\u00e4krad post mot  s\u00e4kringsinstrument. Det verkliga v\u00e4rdet p\u00e5 valutaterminer ber\u00e4knas genom en diskontering av skillnaden mellan den avtalade terminskursen och den terminskurs som kan tecknas p\u00e5 balansdagen f\u00f6r den \u00e5terst\u00e5ende kontraktsperio den. Diskontering g\u00f6rs till riskfri r\u00e4nta baserad p\u00e5 statsobligationer. S\u00e4kringar av nettoinvesteringar i utlandet Derivat som \u00e4r avsedda att s\u00e4kra nettoinvesteringar i utlandsverksam het redovisas till verkligt v\u00e4rde via \u00f6vrigt totalresultat. S\u00e4kringseffektivi teten p\u00e5 s\u00e4kring av nettoinvestering i utlandet m\u00e4ts kvartalsvis genom att j\u00e4mf\u00f6ra s\u00e4krad post mot s\u00e4kringsinstrumen t . Per balansdagen upp g\u00e5r l\u00e5n i EUR som upptagits for att s\u00e4kra nettoinvesteringar i utlandsverksamhet till MEUR 700 (700). En f\u00f6r\u00e4ndring om tio procent enheter i EUR/SEK-kursen skulle ge en p\u00e5verkan p\u00e5 \u00f6vrigt totalresultat med MSEK 795 (764) . S\u00e4kring av r\u00e4nteexponering Under 2023 har koncernen ing\u00e5tt en r\u00e4nteswap f\u00f6r att uppn\u00e5 \u00f6nskad r\u00e4ntebindning. Per 30 november 2023 uppgick det nominella beloppet f\u00f6r utest\u00e5ende r\u00e4nteswapavtal till MSEK 5 679 (0). R\u00e4nteswappen redo visas som s\u00e4kring av verkligt v\u00e4rde via resultatr\u00e4kningen. F\u00f6r\u00e4ndringar i verkligt v\u00e4rde p\u00e5 swappen redovisas i resultatr\u00e4kningen tillsammans med f\u00f6r\u00e4ndringar i verkligt v\u00e4rde p\u00e5 den s\u00e4krade skulden h\u00e4nf\u00f6rlig till den s\u00e4krade risken. V\u00e4rderingen baseras p\u00e5 terminsr\u00e4ntor framtagna utifr\u00e5n observerbara r\u00e4ntekurvor och diskontering av kontraktsenliga kassafl\u00f6dena (motsvarande niv\u00e5 2) . Samtliga finansiella tillg\u00e5ngars och skulders verkliga v\u00e4rde \u00f6verens st\u00e4mmer i allt v\u00e4sentligt med bokf\u00f6rt v\u00e4rde. De tillg\u00e5ngar och skulder som redovisas till upplupet anskaffningsv\u00e4rde har kort kvarvarande  l\u00f6ptid, vilket medf\u00f6r att skillnaden mellan bokf\u00f6rt v\u00e4rde och verkligt v\u00e4rde \u00e4r ov\u00e4sentlig ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-597": {
   "value": "25. UPPLUPNA KOSTNADER OCH F\u00d6RUTBETALDA INT\u00c4KTER KONCERNEN MODERBOLAGET 2023 2022  2023  2022 Semesterl\u00f6neskuld 1 654 1 618 \u2013 \u2013 Sociala avgifter 1 217 1 030 41 34 L\u00f6neskuld 2 447 1 967 1 1 Lokalrelaterade poster 6 403 9 196 \u2013 \u2013 \u00d6vriga periodiserade omkostnader 11 011 11 238 93 141 Totalt  22 733 25 050 135 176 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-600": {
   "value": "<div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs1be\">Rams<span class=\"__6 _485\"></span>bur<span class=\"__6 _485\"></span>y I<span class=\"__6 _485\"></span>nvest A<span class=\"__6 _485\"></span>B<span class=\"__6 _485\"></span>, huv<span class=\"__6 _485\"></span>ud\u00e4<span class=\"__6 _485\"></span>gare i H &amp; M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es &amp; Ma<span class=\"__6 _485\"></span>urit<span class=\"__6 _485\"></span>z AB<span class=\"__6 _485\"></span>, st\u00e4<span class=\"__6 _485\"></span>llde </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs1bf\">und<span class=\"__6 _485\"></span>er 202<span class=\"__6 _485\"></span>0 ut 30<span class=\"__6 _485\"></span>0 0<span class=\"__6 _485\"></span>0<span class=\"__6 _485\"></span>0 k\u00f6poptio<span class=\"__6 _485\"></span>ne<span class=\"__6 _485\"></span>r till H<span class=\"__6 _485\"></span>ele<span class=\"__6 _485\"></span>na He<span class=\"__6 _485\"></span>lme<span class=\"__6 _485\"></span>rs<span class=\"__6 _485\"></span>son<span class=\"__6 _485\"></span>, H&amp;M<span class=\"__6 _485\"></span>- </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs1c0\">konc<span class=\"__6 _485\"></span>erne<span class=\"__6 _485\"></span>ns f\u00f6re d<span class=\"__6 _485\"></span>etta vd<span class=\"__6 _485\"></span>. Option<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>a \u00e4r utst\u00e4<span class=\"__6 _485\"></span>llda p<span class=\"__6 _485\"></span>\u00e5 mark<span class=\"__6 _485\"></span>nad<span class=\"__6 _485\"></span>sm\u00e4<span class=\"__6 _485\"></span>ss<span class=\"__6 _485\"></span>iga </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs1c1\">vil<span class=\"__6 _485\"></span>lkor oc<span class=\"__6 _485\"></span>h \u00e4r bas<span class=\"__6 _485\"></span>era<span class=\"__6 _485\"></span>de p\u00e5 en o<span class=\"__6 _485\"></span>be<span class=\"__6 _485\"></span>roen<span class=\"__6 _485\"></span>de tred<span class=\"__6 _485\"></span>jepa<span class=\"__6 _485\"></span>rts<span class=\"__6 _485\"></span>v\u00e4rde<span class=\"__6 _485\"></span>ring e<span class=\"__6 _485\"></span>nlig<span class=\"__6 _485\"></span>t </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 lsf_6 ws4_6 gs1c2\">Black &amp; Scholesmodellen. De ut<span class=\"__6 _484\"></span>st\u00e4llda<span class=\"__6 _484\"></span> opt<span class=\"__6 _484\"></span>ionerna in<span class=\"__6 _484\"></span>neb\u00e4r ingen<span class=\"__6 _484\"></span> utsp\u00e4d </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs1c3\">ning<span class=\"__6 _485\"></span>sef<span class=\"__6 _485\"></span>fekt f\u00f6<span class=\"__6 _485\"></span>r H&amp;M<span class=\"__6 _485\"></span>:s ak<span class=\"__6 _485\"></span>tie\u00e4<span class=\"__6 _485\"></span>gare ell<span class=\"__6 _485\"></span>er kostn<span class=\"__6 _485\"></span>ad f\u00f6r H&amp;<span class=\"__6 _485\"></span>M-<span class=\"__6 _485\"></span>konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs1c4\">efter<span class=\"__6 _485\"></span>som d<span class=\"__6 _485\"></span>et sker m<span class=\"__6 _485\"></span>ot Ramsb<span class=\"__6 _485\"></span>ur<span class=\"__6 _485\"></span>y Inve<span class=\"__6 _485\"></span>st A<span class=\"__6 _485\"></span>B:<span class=\"__6 _485\"></span>s befi<span class=\"__6 _485\"></span>ntliga in<span class=\"__6 _485\"></span>neh<span class=\"__6 _485\"></span>av<span class=\"__6 _484\"></span>. V<span class=\"__6 _484\"></span>arje </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs1c5\">option g<span class=\"__6 _485\"></span>er r\u00e4t<span class=\"__6 _485\"></span>t att k\u00f6pa e<span class=\"__6 _485\"></span>n B-<span class=\"__6 _485\"></span>akti<span class=\"__6 _485\"></span>e i H&amp;M til<span class=\"__6 _485\"></span>l ett l\u00f6<span class=\"__6 _485\"></span>senp<span class=\"__6 _485\"></span>ris o<span class=\"__6 _485\"></span>m 202<span class=\"__6 _485\"></span>:4<span class=\"__6 _485\"></span>8 </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs1c6\">kron<span class=\"__6 _485\"></span>or p<span class=\"__6 _485\"></span>er ak<span class=\"__6 _485\"></span>tie und<span class=\"__6 _485\"></span>er ett \u00e5<span class=\"__6 _485\"></span>r efter e<span class=\"__6 _485\"></span>n tre\u00e5rs<span class=\"__6 _485\"></span>per<span class=\"__6 _485\"></span>iod f<span class=\"__6 _485\"></span>r\u00e5n av<span class=\"__6 _485\"></span>tals<span class=\"__6 _485\"></span>dag<span class=\"__6 _485\"></span>en. </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs1c7\">Helena H<span class=\"__6 _485\"></span>elmers<span class=\"__6 _485\"></span>son betalar en premie till<span class=\"__6 _484\"></span> utst\u00e4llaren<span class=\"__6 _484\"></span> Ramsbur<span class=\"__6 _485\"></span>y Invest </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls3_6 ws3_6 gs1c8\">om 12:34 kr<span class=\"__6 _484\"></span>onor per<span class=\"__6 _484\"></span> opt<span class=\"__6 _484\"></span>ion.<span class=\"__6 _14a\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-601": {
   "value": "<div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs222\">29<span class=\"__6 _484\"></span>. AN<span class=\"__6 _485\"></span>D<span class=\"__6 _485\"></span>EL<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>R I KON<span class=\"__6 _485\"></span>CE<span class=\"__6 _485\"></span>RN<span class=\"__6 _485\"></span>B<span class=\"__6 _485\"></span>OL<span class=\"__6 _490\"></span>AG<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h3_6 ff2_6 fs0_6 fc0_6 sc0_6 ls3_6 ws3_6 gs223\">Moderbolagets aktieinnehav<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h2_6 ff1_6 fs1_6 fc0_6 sc0_6 lsa_6 ws9_6 gs224\">2023<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h2_6 ff1_6 fs1_6 fc0_6 sc0_6 ls51_5 ws55_5 gs225\">ORGAN<span class=\"__6 _485\"></span>ISA<span class=\"__6 _487\"></span>TIO<span class=\"__6 _485\"></span>NS-<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h2_6 ff1_6 fs1_6 fc0_6 sc0_6 ls54_5 ws5a_5 gs226\">NUMMER<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h2_6 ff1_6 fs1_6 fc0_6 sc0_6 ls34_6 ws36_6 gs227\">ANT<span class=\"__6 _501\"></span>AL<span class=\"__6 _484\"></span> <span class=\"__6 _486\"></span><span class=\"ls2_6 ws2_6\"> </span></div><div class=\"t_6 m0_6 h2_6 ff1_6 fs1_6 fc0_6 sc0_6 ls34_6 ws36_6 gs228\">ANDELAR<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h2_6 ff1_6 fs1_6 fc0_6 sc0_6 ls40_6 ws57_5 gs229\">BOKF\u00d6<span class=\"__6 _485\"></span>RT<span class=\"__6 _487\"></span> <span class=\"__6 _e9_1\"></span><span class=\"ls2_6 ws2_6\"> </span></div><div class=\"t_6 m0_6 h2_6 ff1_6 fs1_6 fc0_6 sc0_6 ls34_6 ws36_6 gs22a\">V<span class=\"__6 _487\"></span>\u00c4RDE<span class=\"__6 _ca_2\"> </span><span class=\"lse_6 wsd_6\">S<span class=\"__6 _490\"></span>\u00c4T<span class=\"__6 _485\"></span>E<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs22b\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>veri<span class=\"__6 _485\"></span>ge A<span class=\"__6 _485\"></span>B<span class=\"__6 _ea_1\"> </span><span class=\"lsd_6 wsc_6\">5<span class=\"__6 _485\"></span>5<span class=\"__6 _485\"></span>61<span class=\"__6 _485\"></span>51<span class=\"__6 _485\"></span>-<span class=\"__6 _485\"></span>2<span class=\"__6 _485\"></span>3<span class=\"__6 _485\"></span>76<span class=\"__6 _485\"></span> <span class=\"__6 _512\"> </span></span>1 250 <span class=\"__6 _546\"> </span><span class=\"ls11_6 ws10_6\">2<span class=\"__6 _490\"></span>0<span class=\"__6 _485\"></span>0<span class=\"__6 _485\"></span>,1<span class=\"__6 _488\"> </span><span class=\"ls4a_6 ws4c_5\">Sto<span class=\"__6 _485\"></span>c<span class=\"__6 _485\"></span>k<span class=\"__6 _485\"></span>ho<span class=\"__6 _485\"></span>lm<span class=\"__6 _14a\"> </span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs22c\">All i<span class=\"__6 _485\"></span>n Eque<span class=\"__6 _485\"></span>strian A<span class=\"__6 _485\"></span>I<span class=\"__6 _485\"></span>E AB <span class=\"__6 _eb_1\"> </span><span class=\"ls6_6 ws5_6\">556023-<span class=\"__6 _487\"></span>1663 <span class=\"__6 _5e_5\"> </span><span class=\"ls2_6 ws2_6\">1 1<span class=\"__6 _485\"></span>50 <span class=\"__6 _2d_6\"> </span><span class=\"ls55_5 ws5b_5\">30,6<span class=\"__6 _561\"> </span><span class=\"ls4a_6 ws4c_5\">S<span class=\"__6 _485\"></span>toc<span class=\"__6 _485\"></span>k<span class=\"__6 _485\"></span>h<span class=\"__6 _485\"></span>ol<span class=\"__6 _485\"></span>m<span class=\"__6 _14a\"> </span></span></span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs22d\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz G<span class=\"__6 _485\"></span>BC A<span class=\"__6 _485\"></span>B<span class=\"__6 _ec_1\"> </span><span class=\"ls14_6 ws13_6\">556070<span class=\"__6 _485\"></span>-1715 <span class=\"__6 _d2_2\"> </span></span>2 37<span class=\"__6 _485\"></span>9<span class=\"__6 _512\"> </span><span class=\"ls6_6 ws5_6\">563,3<span class=\"__6 _561\"> </span><span class=\"ls4a_6 ws4c_5\">S<span class=\"__6 _485\"></span>to<span class=\"__6 _485\"></span>ck<span class=\"__6 _485\"></span>h<span class=\"__6 _485\"></span>o<span class=\"__6 _485\"></span>lm<span class=\"__6 _14a\"> </span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs22e\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz I<span class=\"__6 _485\"></span>nternation<span class=\"__6 _485\"></span>al B<span class=\"__6 _485\"></span>.<span class=\"__6 _484\"></span>V<span class=\"__6 _487\"></span>.<span class=\"__6 _516\"> </span>40 <span class=\"__6 _1d_5\"> </span><span class=\"ls11_6 ws10_6\">0,1<span class=\"__6 _569\"> </span><span class=\"ls1_6 ws1_6\">Nederl\u00e4nd<span class=\"__6 _485\"></span>erna<span class=\"__6 _14a\"> </span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs22f\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz I<span class=\"__6 _485\"></span>ndia P<span class=\"__6 _485\"></span>rivate Ltd<span class=\"__6 _ed_1\"> </span>8 650 0<span class=\"__6 _485\"></span>0<span class=\"__6 _485\"></span>0 <span class=\"__6 _515\"> </span><span class=\"ls2b_6 ws28_6\">12,<span class=\"__6 _485\"></span>5<span class=\"__6 _d2_2\"> </span><span class=\"ls5_6 ws4_6\">Indien<span class=\"__6 _14a\"> </span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs230\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz J<span class=\"__6 _485\"></span>apan K<span class=\"__6 _485\"></span>K<span class=\"__6 _5f_5\"> </span>99 <span class=\"__6 _531\"> </span><span class=\"ls1c_6 ws17_6\">11<span class=\"__6 _485\"></span>,7<span class=\"__6 _546\"> </span><span class=\"ls1_6 ws1_6\">Japan<span class=\"__6 _14a\"> </span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs231\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz I<span class=\"__6 _485\"></span>nternation<span class=\"__6 _485\"></span>al A<span class=\"__6 _485\"></span>B<span class=\"__6 _ee_1\"> </span><span class=\"ls27_6 ws24_6\">556<span class=\"__6 _484\"></span>782-4890<span class=\"__6 _537\"> </span><span class=\"ls7_6 ws6_6\">1 000<span class=\"__6 _3f_5\"> </span><span class=\"ls11_6 ws10_6\">0<span class=\"__6 _485\"></span>,1<span class=\"__6 _e_6\"> </span><span class=\"ls4a_6 ws4c_5\">S<span class=\"__6 _485\"></span>to<span class=\"__6 _485\"></span>ck<span class=\"__6 _485\"></span>h<span class=\"__6 _485\"></span>o<span class=\"__6 _485\"></span>lm<span class=\"__6 _14a\"> </span></span></span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs232\">H &amp; M Fash<span class=\"__6 _485\"></span>ion A<span class=\"__6 _485\"></span>B<span class=\"__6 _520\"> </span><span class=\"ls27_6 ws24_6\">556922-<span class=\"__6 _487\"></span>7878<span class=\"__6 _5d_5\"> </span><span class=\"ls2_6 ws2_6\">5<span class=\"__6 _485\"></span>0 00<span class=\"__6 _485\"></span>1<span class=\"__6 _543\"> </span><span class=\"ls11_6 ws10_6\">3<span class=\"__6 _490\"></span>0<span class=\"__6 _485\"></span>0<span class=\"__6 _485\"></span>,1<span class=\"__6 _e_6\"> </span><span class=\"ls4a_6 ws4c_5\">S<span class=\"__6 _485\"></span>to<span class=\"__6 _485\"></span>ck<span class=\"__6 _485\"></span>h<span class=\"__6 _485\"></span>o<span class=\"__6 _485\"></span>lm<span class=\"__6 _14a\"> </span></span></span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs233\">H &amp; M Fina<span class=\"__6 _485\"></span>nce A<span class=\"__6 _485\"></span>B<span class=\"__6 _ef_1\"> </span><span class=\"ls10_6 wsf_6\">559<span class=\"__6 _485\"></span>159<span class=\"__6 _485\"></span>-<span class=\"__6 _484\"></span>70<span class=\"__6 _485\"></span>90<span class=\"__6 _4a_6\"> </span><span class=\"ls2_6 ws2_6\">50 0<span class=\"__6 _485\"></span>00 <span class=\"__6 _1d_5\"> </span><span class=\"ls11_6 ws10_6\">0<span class=\"__6 _485\"></span>,1<span class=\"__6 _e_6\"> </span><span class=\"ls4a_6 ws4c_5\">S<span class=\"__6 _485\"></span>toc<span class=\"__6 _485\"></span>k<span class=\"__6 _485\"></span>h<span class=\"__6 _485\"></span>ol<span class=\"__6 _485\"></span>m<span class=\"__6 _14a\"> </span></span></span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs234\">Store Len<span class=\"__6 _485\"></span>s AB<span class=\"__6 _f0_1\"> </span><span class=\"ls43_6 ws44_6\">5<span class=\"__6 _485\"></span>5<span class=\"__6 _485\"></span>9<span class=\"__6 _490\"></span>274<span class=\"__6 _490\"></span>-<span class=\"__6 _490\"></span>69<span class=\"__6 _485\"></span>3<span class=\"__6 _490\"></span>6<span class=\"__6 _564\"> </span></span>25 00<span class=\"__6 _485\"></span>0 <span class=\"__6 _531\"> </span><span class=\"ls13_6 ws12_6\">0,0<span class=\"__6 _d_5\"> </span><span class=\"ls4a_6 ws4c_5\">Sto<span class=\"__6 _485\"></span>c<span class=\"__6 _485\"></span>k<span class=\"__6 _485\"></span>ho<span class=\"__6 _485\"></span>lm<span class=\"__6 _14a\"> </span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs235\">H &amp; M Fina<span class=\"__6 _485\"></span>nce B<span class=\"__6 _485\"></span>V<span class=\"__6 _f1_1\"> </span>50 0<span class=\"__6 _485\"></span>00 <span class=\"__6 _510\"> </span><span class=\"ls13_6 ws12_6\">0,5<span class=\"__6 _8e_3\"> </span><span class=\"ls1_6 ws1_6\">Nede<span class=\"__6 _485\"></span>rl\u00e4nderna<span class=\"__6 _14a\"> </span></span></span></div><div class=\"t_6 m0_6 h3_6 ff2_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs236\">T<span class=\"__6 _487\"></span>otalt<span class=\"__6 _f2_1\"> </span><span class=\"ls2_6 ws2_6\">1 119,<span class=\"__6 _484\"></span>1<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h3_6 ff2_6 fs0_6 fc0_6 sc0_6 ls1f_6 ws1a_6 gs237\">Dotterbolagens aktieinneha<span class=\"__6 _484\"></span>v<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls30_6 ws2e_6 gs238\">Hel\u00e4gda dotterbolag.<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h2_6 ff1_6 fs1_6 fc0_6 sc0_6 lsa_6 ws9_6 gs239\">2023<span class=\"__6 _f3_1\"> </span><span class=\"ls54_5 ws5c_5\">ORG.<span class=\"__6 _484\"></span> NUMMER<span class=\"__6 _f4_1\"> </span><span class=\"lse_6 wsd_6\">S<span class=\"__6 _490\"></span>\u00c4T<span class=\"__6 _485\"></span>E<span class=\"__6 _14a\"> </span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws5d_5 gs23a\">H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; M<span class=\"__6 _485\"></span>auri<span class=\"__6 _485\"></span>tz AS<span class=\"__6 _f5_1\"> </span><span class=\"ls3_6 ws3_6\">Norge </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws5d_5 gs23b\">H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; M<span class=\"__6 _485\"></span>auri<span class=\"__6 _485\"></span>tz A<span class=\"__6 _485\"></span>/S<span class=\"__6 _f6_1\"> </span><span class=\"ls13_6 ws12_6\">Danmark </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws5d_5 gs23c\">H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; M<span class=\"__6 _485\"></span>aur<span class=\"__6 _485\"></span>itz U<span class=\"__6 _485\"></span>K Lt<span class=\"__6 _487\"></span>d<span class=\"__6 _f7_1\"> </span><span class=\"ls30_6 ws2e_6\">Storbritannien </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws5e_5 gs23d\">H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z U<span class=\"__6 _485\"></span>K Se<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>vic<span class=\"__6 _485\"></span>es Lt<span class=\"__6 _484\"></span>d<span class=\"__6 _f8_1\"> </span><span class=\"ls30_6 ws2e_6\">Storbritannien </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws5d_5 gs23e\">H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; M<span class=\"__6 _485\"></span>auri<span class=\"__6 _485\"></span>tz AG<span class=\"__6 _f9_1\"> </span><span class=\"ls1c_6 ws17_6\">Sc<span class=\"__6 _485\"></span>hweiz </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws23_6 gs23f\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz B<span class=\"__6 _485\"></span>.<span class=\"__6 _484\"></span>V<span class=\"__6 _484\"></span>. &amp; Co. KG<span class=\"__6 _fa_1\"> </span><span class=\"ls1_6 ws1_6\">T<span class=\"__6 _501\"></span>ys<span class=\"__6 _485\"></span>kland </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws5f_5 gs240\">Imp<span class=\"__6 _485\"></span>uls GmbH<span class=\"__6 _fb_1\"> </span><span class=\"ls1_6 ws1_6\">T<span class=\"__6 _501\"></span>ys<span class=\"__6 _485\"></span>kland </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws60_5 gs241\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz L<span class=\"__6 _485\"></span>ogi<span class=\"__6 _485\"></span>stik A<span class=\"__6 _485\"></span>B Co<span class=\"__6 _485\"></span>. K<span class=\"__6 _484\"></span>G<span class=\"__6 _fc_1\"> </span><span class=\"ls1_6 ws1_6\">T<span class=\"__6 _501\"></span>ys<span class=\"__6 _485\"></span>kland </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws5d_5 gs242\">&amp; Othe<span class=\"__6 _485\"></span>r Storie<span class=\"__6 _485\"></span>s A<span class=\"__6 _485\"></span>B &amp; Co. <span class=\"__6 _485\"></span>K<span class=\"__6 _484\"></span>G<span class=\"__6 _484\"></span> <span class=\"__6 _487\"></span>Germ<span class=\"__6 _484\"></span>a<span class=\"__6 _484\"></span>n<span class=\"__6 _484\"></span>y<span class=\"__6 _fa_1\"> </span><span class=\"ls1_6 ws1_6\">T<span class=\"__6 _501\"></span>ysk<span class=\"__6 _485\"></span>land </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws5d_5 gs243\">H &amp; M New B<span class=\"__6 _485\"></span>usin<span class=\"__6 _485\"></span>es<span class=\"__6 _485\"></span>s AB &amp; C<span class=\"__6 _485\"></span>o. KG Germany<span class=\"__6 _fd_1\"> </span><span class=\"ls1_6 ws1_6\">T<span class=\"__6 _501\"></span>ys<span class=\"__6 _485\"></span>kland </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws60_5 gs244\">H &amp; M Ser<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>ice<span class=\"__6 _485\"></span>s Ge<span class=\"__6 _485\"></span>rmany A<span class=\"__6 _485\"></span>B &amp; Co<span class=\"__6 _485\"></span>. K<span class=\"__6 _484\"></span>G<span class=\"__6 _fe_1\"> </span><span class=\"ls1_6 ws1_6\">T<span class=\"__6 _501\"></span>ys<span class=\"__6 _485\"></span>kland </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs245\">Sellhelp Gmb<span class=\"__6 _485\"></span>H <span class=\"__6 _ff_1\"> </span>T<span class=\"__6 _501\"></span>ys<span class=\"__6 _485\"></span>kland<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws60_5 gs246\">H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z H<span class=\"__6 _485\"></span>old<span class=\"__6 _485\"></span>ing B.<span class=\"__6 _484\"></span>V<span class=\"__6 _501\"></span>.<span class=\"__6 _584\"> </span><span class=\"ls1_6 ws1_6\">Nede<span class=\"__6 _485\"></span>rl\u00e4nderna </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws60_5 gs247\">H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; <span class=\"__6 _485\"></span>Mau<span class=\"__6 _485\"></span>ritz N<span class=\"__6 _485\"></span>ether<span class=\"__6 _485\"></span>land<span class=\"__6 _485\"></span>s B.<span class=\"__6 _487\"></span>V<span class=\"__6 _484\"></span>.<span class=\"__6 _585\"> </span><span class=\"ls1_6 ws1_6\">Nede<span class=\"__6 _485\"></span>rl\u00e4nderna </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws60_5 gs248\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Ma<span class=\"__6 _485\"></span>urit<span class=\"__6 _485\"></span>z Man<span class=\"__6 _485\"></span>agem<span class=\"__6 _485\"></span>ent B.<span class=\"__6 _484\"></span>V<span class=\"__6 _501\"></span>.<span class=\"__6 _586\"> </span><span class=\"ls1_6 ws1_6\">Nede<span class=\"__6 _485\"></span>rl\u00e4nderna </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws5e_5 gs249\">H &amp; M Hen<span class=\"__6 _485\"></span>nes &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z Se<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>vic<span class=\"__6 _485\"></span>es <span class=\"__6 _485\"></span>B.<span class=\"__6 _487\"></span>V<span class=\"__6 _487\"></span>.<span class=\"__6 _fc_1\"> </span><span class=\"ls1_6 ws1_6\">Nederl\u00e4nd<span class=\"__6 _485\"></span>erna </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws60_5 gs24a\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz B<span class=\"__6 _485\"></span>el<span class=\"__6 _485\"></span>gium NV<span class=\"__6 _587\"> </span><span class=\"ls5_6 ws4_6\">Belgien<span class=\"__6 _14a\"> </span></span><span class=\"ls5_6 ws4_6\"> </span></div><div class=\"t_6 m0_6 h2_6 ff1_6 fs1_6 fc0_6 sc0_6 lsa_6 ws9_6 gs24c\">2023<span class=\"__6 _f3_1\"> </span><span class=\"ls54_5 ws5c_5\">ORG.<span class=\"__6 _484\"></span> NUMMER<span class=\"__6 _f4_1\"> </span><span class=\"lse_6 wsd_6\">S<span class=\"__6 _490\"></span>\u00c4T<span class=\"__6 _485\"></span>E<span class=\"__6 _14a\"> </span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws60_5 gs24d\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz <span class=\"__6 _485\"></span>Log<span class=\"__6 _485\"></span>istic<span class=\"__6 _485\"></span>s NV<span class=\"__6 _588\"> </span><span class=\"ls5_6 ws4_6\">Belgien<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs24e\">H &amp; M NB B<span class=\"__6 _485\"></span>el<span class=\"__6 _485\"></span>gium N<span class=\"__6 _485\"></span>V<span class=\"__6 _589\"> </span><span class=\"ls5_6 ws4_6\">Belgien<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs24f\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz G<span class=\"__6 _485\"></span>es<span class=\"__6 _485\"></span>mb<span class=\"__6 _485\"></span>H<span class=\"__6 _590\"> </span><span class=\"ls24_6 ws20_6\">\u00d6s<span class=\"__6 _485\"></span>ter<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>ike </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs250\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz O<span class=\"__6 _485\"></span>y<span class=\"__6 _591\"> </span><span class=\"ls1_6 ws1_6\">Finland </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs251\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>AR<span class=\"__6 _485\"></span>L<span class=\"__6 _592\"> </span>Frank<span class=\"__6 _485\"></span>rike </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs252\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz Lo<span class=\"__6 _485\"></span>gis<span class=\"__6 _485\"></span>tic<span class=\"__6 _485\"></span>s GB<span class=\"__6 _485\"></span>C Franc<span class=\"__6 _485\"></span>e<span class=\"__6 _593\"> </span>Frank<span class=\"__6 _485\"></span>rike </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs253\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz L<span class=\"__6 _485\"></span>P<span class=\"__6 _10a_1\"> </span>US<span class=\"__6 _485\"></span>A </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs254\">H &amp; M Se<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>vic<span class=\"__6 _485\"></span>es U<span class=\"__6 _485\"></span>S In<span class=\"__6 _485\"></span>c.<span class=\"__6 _10b_1\"> </span>US<span class=\"__6 _485\"></span>A </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs255\">H&amp;M Retai<span class=\"__6 _485\"></span>l US<span class=\"__6 _485\"></span>A In<span class=\"__6 _485\"></span>c.<span class=\"__6 _ff_1\"> </span>U<span class=\"__6 _485\"></span>SA </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls30_6 ws2e_6 gs256\">H&amp;M Fashion Inc.<span class=\"__6 _10c_1\"> </span><span class=\"ls2_6 ws2_6\">US<span class=\"__6 _485\"></span>A </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs257\">He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>L<span class=\"__6 _10d_1\"> </span><span class=\"ls1_6 ws1_6\">Spanien </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs258\">He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>ice<span class=\"__6 _485\"></span>s SL<span class=\"__6 _10e_1\"> </span><span class=\"ls1_6 ws1_6\">Spanien </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs259\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz s<span class=\"__6 _485\"></span>p. z o.<span class=\"__6 _485\"></span>o.<span class=\"__6 _10f_1\"> </span><span class=\"ls5_6 ws4_6\">Polen<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs25a\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz Lo<span class=\"__6 _485\"></span>gis<span class=\"__6 _485\"></span>tic<span class=\"__6 _485\"></span>s sp. z o<span class=\"__6 _485\"></span>.o.<span class=\"__6 _594\"> </span><span class=\"ls5_6 ws4_6\">Polen<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs25b\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz Lo<span class=\"__6 _485\"></span>gis<span class=\"__6 _485\"></span>tic<span class=\"__6 _485\"></span>s 1 sp. z o<span class=\"__6 _485\"></span>.o.<span class=\"__6 _595\"> </span><span class=\"ls5_6 ws4_6\">Polen<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs25c\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz CZ<span class=\"__6 _485\"></span>, s<span class=\"__6 _485\"></span>.r.o.<span class=\"__6 _596\"> </span><span class=\"ls2d_6 ws2a_6\">Tjeckien </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs25d\">H&amp;M S<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>ice<span class=\"__6 _485\"></span>s CZ s.<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>.o.<span class=\"__6 _597\"> </span><span class=\"ls2d_6 ws2a_6\">Tjeckien<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs25e\">He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz L<span class=\"__6 _485\"></span>da<span class=\"__6 _598\"> </span>Por<span class=\"__6 _485\"></span>tugal </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs25f\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>.l.<span class=\"__6 _599\"> </span><span class=\"ls1_6 ws1_6\">Italien </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs260\">H &amp; M Se<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>vic<span class=\"__6 _485\"></span>es S<span class=\"__6 _485\"></span>.r.l.<span class=\"__6 _600\"> </span><span class=\"ls1_6 ws1_6\">Italien </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs261\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz I<span class=\"__6 _485\"></span>nc<span class=\"__6 _485\"></span>.<span class=\"__6 _601\"> </span><span class=\"ls1_6 ws1_6\">Kanada<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs262\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz d<span class=\"__6 _485\"></span>.o.<span class=\"__6 _485\"></span>o.<span class=\"__6 _602\"> </span><span class=\"ls5_6 ws4_6\">Slovenien<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs263\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz (<span class=\"__6 _485\"></span>Irel<span class=\"__6 _485\"></span>and) Ltd<span class=\"__6 _603\"> </span><span class=\"ls1_6 ws1_6\">Irland<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs264\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz Kf<span class=\"__6 _485\"></span>t<span class=\"__6 _11a\"> </span><span class=\"ls13_6 ws12_6\">Ungern<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs265\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz (<span class=\"__6 _485\"></span>Far Ea<span class=\"__6 _485\"></span>st<span class=\"__6 _485\"></span>) Ltd<span class=\"__6 _11b\"> </span><span class=\"ls2a_6 ws27_6\">Hongkong </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs266\">Puls T<span class=\"__6 _484\"></span>rading Fa<span class=\"__6 _485\"></span>r East Ltd<span class=\"__6 _11c\"> </span><span class=\"ls2a_6 ws27_6\">Hongkong </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs267\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz H<span class=\"__6 _485\"></span>ol<span class=\"__6 _485\"></span>ding A<span class=\"__6 _485\"></span>sia Ltd<span class=\"__6 _11d\"> </span><span class=\"ls2a_6 ws27_6\">Hongkong </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs268\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz Ltd<span class=\"__6 _11e\"> </span><span class=\"ls2a_6 ws27_6\">Hongkong </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs269\">He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz (<span class=\"__6 _485\"></span>Sh<span class=\"__6 _485\"></span>angh<span class=\"__6 _485\"></span>ai) C<span class=\"__6 _485\"></span>omm<span class=\"__6 _485\"></span>ercia<span class=\"__6 _485\"></span>l Co Ltd<span class=\"__6 _11f\"> </span>Ki<span class=\"__6 _485\"></span>na </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs26a\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz (<span class=\"__6 _485\"></span>Sh<span class=\"__6 _485\"></span>angh<span class=\"__6 _485\"></span>ai) T<span class=\"__6 _487\"></span>rad<span class=\"__6 _485\"></span>ing C<span class=\"__6 _485\"></span>o Ltd<span class=\"__6 _604\"> </span>Ki<span class=\"__6 _485\"></span>na </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs26b\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz (<span class=\"__6 _485\"></span>Sh<span class=\"__6 _485\"></span>angh<span class=\"__6 _485\"></span>ai) C<span class=\"__6 _485\"></span>orp<span class=\"__6 _485\"></span>oratio<span class=\"__6 _485\"></span>n Ser<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>ic<span class=\"__6 _485\"></span>e Co<span class=\"__6 _485\"></span>.,<span class=\"__6 _485\"></span>Ltd<span class=\"__6 _605\"> </span><span class=\"ls2f_6 ws2d_6\">Kina<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs26c\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>K s<span class=\"__6 _485\"></span>.r.o.<span class=\"__6 _606\"> </span>Slo<span class=\"__6 _485\"></span>vaki<span class=\"__6 _485\"></span>en </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs26d\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>A<span class=\"__6 _607\"> </span><span class=\"ls1_6 ws1_6\">Grekland </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs26e\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz L<span class=\"__6 _485\"></span>LC<span class=\"__6 _608\"> </span><span class=\"ls1_6 ws1_6\">Rys<span class=\"__6 _485\"></span>sland </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs26f\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz T<span class=\"__6 _485\"></span>R T<span class=\"__6 _487\"></span>eks<span class=\"__6 _485\"></span>til Ltd Sirketi<span class=\"__6 _fd_1\"> </span><span class=\"ls56_5 ws61_5\">T\u00fc<span class=\"__6 _485\"></span>rk<span class=\"__6 _485\"></span>iye </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs270\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz Ltd<span class=\"__6 _607\"> </span><span class=\"ls24_6 ws20_6\">Syd<span class=\"__6 _485\"></span>ko<span class=\"__6 _485\"></span>rea </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs271\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>R<span class=\"__6 _485\"></span>L<span class=\"__6 _609\"> </span><span class=\"ls30_6 ws2e_6\">Rum\u00e4nien </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs272\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz R<span class=\"__6 _485\"></span>O Se<span class=\"__6 _485\"></span>r<span class=\"__6 _485\"></span>vic<span class=\"__6 _485\"></span>es S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>R<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>L<span class=\"__6 _485\"></span>.<span class=\"__6 _610\"> </span><span class=\"ls30_6 ws2e_6\">Rum\u00e4nien<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs273\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz d<span class=\"__6 _485\"></span>.o.<span class=\"__6 _485\"></span>o. <span class=\"__6 _611\"> </span><span class=\"ls1b_6 ws23_6\">K<span class=\"__6 _485\"></span>roati<span class=\"__6 _485\"></span>en </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs274\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz P<span class=\"__6 _485\"></span>TE Ltd<span class=\"__6 _612\"> </span><span class=\"ls3_6 ws3_6\">Singapor<span class=\"__6 _484\"></span>e </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs275\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz EO<span class=\"__6 _485\"></span>OD<span class=\"__6 _613\"> </span><span class=\"ls30_6 ws2e_6\">Bulgarien<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs276\">Weekday Bra<span class=\"__6 _485\"></span>nds A<span class=\"__6 _485\"></span>B<span class=\"__6 _12a\"> </span><span class=\"ls6_6 ws5_6\">5566<span class=\"__6 _487\"></span>75-8438<span class=\"__6 _12b\"> </span><span class=\"ls1a_6 ws3a_6\">Sver<span class=\"__6 _485\"></span>ige<span class=\"__6 _14a\"> </span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs277\">Singular AB<span class=\"__6 _12c\"> </span><span class=\"ls10_6 wsf_6\">559<span class=\"__6 _485\"></span>2<span class=\"__6 _485\"></span>26-1<span class=\"__6 _485\"></span>6<span class=\"__6 _485\"></span>47<span class=\"__6 _12b\"> </span><span class=\"ls1a_6 ws3a_6\">Sveri<span class=\"__6 _485\"></span>ge<span class=\"__6 _14a\"> </span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs278\">WLC Ho<span class=\"__6 _485\"></span>ldin<span class=\"__6 _485\"></span>g AB<span class=\"__6 _12d\"> </span><span class=\"ls10_6 wsf_6\">55942<span class=\"__6 _485\"></span>9<span class=\"__6 _485\"></span>-26<span class=\"__6 _485\"></span>40<span class=\"__6 _12b\"> </span><span class=\"ls1a_6 ws3a_6\">S<span class=\"__6 _485\"></span>verig<span class=\"__6 _485\"></span>e<span class=\"__6 _14a\"> </span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs279\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>A<span class=\"__6 _490\"></span>. de C.<span class=\"__6 _484\"></span>V<span class=\"__6 _484\"></span>.<span class=\"__6 _12e\"> </span><span class=\"ls1d_6 ws18_6\">M<span class=\"__6 _485\"></span>exi<span class=\"__6 _485\"></span>ko </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs27a\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz M<span class=\"__6 _485\"></span>anag<span class=\"__6 _485\"></span>em<span class=\"__6 _485\"></span>ent S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>. d<span class=\"__6 _485\"></span>e C.<span class=\"__6 _484\"></span>V<span class=\"__6 _484\"></span>.<span class=\"__6 _12c\"> </span><span class=\"ls1d_6 ws18_6\">Mex<span class=\"__6 _485\"></span>iko<span class=\"__6 _14a\"> </span></span><span class=\"ls1d_6 ws18_6\"><span class=\"__6 _485\"></span> </span></div><div class=\"t_6 m0_6 h2_6 ff1_6 fs1_6 fc0_6 sc0_6 lsa_6 ws9_6 gs27c\">2023<span class=\"__6 _f3_1\"> </span><span class=\"ls54_5 ws5c_5\">ORG.<span class=\"__6 _484\"></span> NUMMER<span class=\"__6 _f4_1\"> </span><span class=\"lse_6 wsd_6\">S<span class=\"__6 _490\"></span>\u00c4T<span class=\"__6 _485\"></span>E<span class=\"__6 _14a\"> </span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs27d\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>er<span class=\"__6 _485\"></span>v<span class=\"__6 _485\"></span>icio<span class=\"__6 _485\"></span>s S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>. d<span class=\"__6 _485\"></span>e C.<span class=\"__6 _484\"></span>V<span class=\"__6 _484\"></span>.<span class=\"__6 _12f\"> </span><span class=\"ls1d_6 ws18_6\">M<span class=\"__6 _485\"></span>exi<span class=\"__6 _485\"></span>ko </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs27e\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>upp<span class=\"__6 _485\"></span>or<span class=\"__6 _485\"></span>t S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>. d<span class=\"__6 _485\"></span>e C.<span class=\"__6 _484\"></span>V<span class=\"__6 _484\"></span>.<span class=\"__6 _614\"> </span><span class=\"ls1d_6 ws18_6\">M<span class=\"__6 _485\"></span>exi<span class=\"__6 _485\"></span>ko </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs27f\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>IA<span class=\"__6 _615\"> </span>Lettla<span class=\"__6 _485\"></span>nd </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs280\">H &amp; M Retail S<span class=\"__6 _485\"></span>DN B<span class=\"__6 _485\"></span>H<span class=\"__6 _485\"></span>D<span class=\"__6 _616\"> </span><span class=\"ls1_6 ws1_6\">Malaysia </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs281\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>pA<span class=\"__6 _f5_1\"> </span>C<span class=\"__6 _485\"></span>hile </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs282\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz O<span class=\"__6 _485\"></span>\u00dc<span class=\"__6 _617\"> </span><span class=\"ls1_6 ws1_6\">Estland </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs283\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz UA<span class=\"__6 _485\"></span>B<span class=\"__6 _f9_1\"> </span><span class=\"ls5_6 ws4_6\">Li<span class=\"__6 _484\"></span>tauen<span class=\"__6 _484\"></span> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs284\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz d<span class=\"__6 _485\"></span>.o.<span class=\"__6 _485\"></span>o.<span class=\"__6 _618\"> </span><span class=\"ls5_6 ws4_6\">Serbien </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs285\">H and M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es an<span class=\"__6 _485\"></span>d Mau<span class=\"__6 _485\"></span>ritz PY<span class=\"__6 _490\"></span>T L<span class=\"__6 _501\"></span>T<span class=\"__6 _485\"></span>D<span class=\"__6 _fe_1\"> </span>Sydafr<span class=\"__6 _485\"></span>ika </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs286\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz P<span class=\"__6 _485\"></span>ty Ltd<span class=\"__6 _606\"> </span><span class=\"ls1_6 ws1_6\">Australien </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs287\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>A<span class=\"__6 _490\"></span>.C.<span class=\"__6 _617\"> </span><span class=\"lsb_6 wsa_6\">Peru </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs288\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz (<span class=\"__6 _485\"></span>Ma<span class=\"__6 _485\"></span>cau<span class=\"__6 _485\"></span>) Limi<span class=\"__6 _485\"></span>ted<span class=\"__6 _619\"> </span><span class=\"ls5_6 ws4_6\">Indien </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs289\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz Reta<span class=\"__6 _485\"></span>il Pri<span class=\"__6 _485\"></span>vate Limited<span class=\"__6 _620\"> </span><span class=\"ls5_6 ws4_6\">Indien </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs28a\">CO<span class=\"__6 _485\"></span>S Retail Pr<span class=\"__6 _485\"></span>ivate Lim<span class=\"__6 _485\"></span>ited<span class=\"__6 _621\"> </span><span class=\"ls5_6 ws4_6\">Indien </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs28b\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz I<span class=\"__6 _485\"></span>N<span class=\"__6 _485\"></span>C<span class=\"__6 _622\"> </span><span class=\"ls1_6 ws1_6\">Filippinerna<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs28c\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz N<span class=\"__6 _485\"></span>ew Zeala<span class=\"__6 _485\"></span>nd Ltd<span class=\"__6 _623\"> </span>Nya Zee<span class=\"__6 _485\"></span>lan<span class=\"__6 _485\"></span>d </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs28d\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz C<span class=\"__6 _485\"></span>yp<span class=\"__6 _485\"></span>rus Ltd<span class=\"__6 _12e\"> </span><span class=\"ls13_6 ws12_6\">Cypern<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs28e\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz K<span class=\"__6 _485\"></span>azak<span class=\"__6 _485\"></span>hsta<span class=\"__6 _485\"></span>n LL<span class=\"__6 _485\"></span>P<span class=\"__6 _13a\"> </span><span class=\"ls1_6 ws1_6\">Kazakstan<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs28f\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz C<span class=\"__6 _485\"></span>ol<span class=\"__6 _485\"></span>omb<span class=\"__6 _485\"></span>ia S.<span class=\"__6 _490\"></span>A<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>S.<span class=\"__6 _13a\"> </span><span class=\"ls2a_6 ws27_6\">C<span class=\"__6 _485\"></span>olombia<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs290\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz I<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>land e<span class=\"__6 _485\"></span>hf<span class=\"__6 _603\"> </span><span class=\"ls1_6 ws1_6\">Island </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs291\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz V<span class=\"__6 _485\"></span>ietnam L<span class=\"__6 _485\"></span>LC<span class=\"__6 _13b\"> </span>Vi<span class=\"__6 _485\"></span>etnam </div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs292\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz G<span class=\"__6 _485\"></span>eo<span class=\"__6 _485\"></span>rgia LLC<span class=\"__6 _13c\"> </span><span class=\"ls19_6 ws2c_6\">Ge<span class=\"__6 _485\"></span>org<span class=\"__6 _485\"></span>ien<span class=\"__6 _485\"></span> </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs293\">He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz U<span class=\"__6 _485\"></span>rug<span class=\"__6 _485\"></span>uay S.<span class=\"__6 _490\"></span>A<span class=\"__6 _485\"></span>.<span class=\"__6 _602\"> </span><span class=\"ls13_6 ws12_6\">Uruguay </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs294\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz L<span class=\"__6 _485\"></span>LC<span class=\"__6 _13d\"> </span><span class=\"ls2f_6 ws2d_6\">Ukraina </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs295\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz B<span class=\"__6 _485\"></span>el L<span class=\"__6 _485\"></span>LC<span class=\"__6 _13e\"> </span><span class=\"ls1_6 ws1_6\">Belarus </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs296\">H &amp; M He<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>s &amp; Mau<span class=\"__6 _485\"></span>ritz B<span class=\"__6 _485\"></span>&amp;H d<span class=\"__6 _485\"></span>.o.o<span class=\"__6 _485\"></span>.<span class=\"__6 _13f\"> </span><span class=\"ls5_6 ws4_6\">Bosnien <span class=\"__6 _485\"></span>H<span class=\"__6 _485\"></span>ercegovin<span class=\"__6 _484\"></span>a </span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs297\">H&amp;M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z Kosov<span class=\"__6 _485\"></span>o SH<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>P<span class=\"__6 _487\"></span>.<span class=\"__6 _485\"></span>K<span class=\"__6 _485\"></span>.<span class=\"__6 _624\"> </span><span class=\"ls2b_6 ws28_6\">Kosovo<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs298\">H&amp;M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z Alb<span class=\"__6 _485\"></span>ania S<span class=\"__6 _485\"></span>H<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>P<span class=\"__6 _487\"></span>.<span class=\"__6 _485\"></span>K<span class=\"__6 _485\"></span>.<span class=\"__6 _625\"> </span><span class=\"ls1_6 ws1_6\">Albanien<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs299\">H&amp;M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z M<span class=\"__6 _485\"></span>K doo<span class=\"__6 _485\"></span>el S<span class=\"__6 _485\"></span>kopje<span class=\"__6 _626\"> </span><span class=\"ls3_6 ws3_6\">Nordmak<span class=\"__6 _484\"></span>edonien<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs29a\">H&amp;M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z EC S<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>A<span class=\"__6 _485\"></span>.<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>.<span class=\"__6 _627\"> </span><span class=\"ls3_6 ws3_6\">Ecuador<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs29b\">H&amp;M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z LLC <span class=\"__6 _13e\"> </span><span class=\"ls30_6 ws2e_6\">Puer<span class=\"__6 _485\"></span>to<span class=\"__6 _484\"></span> Rico<span class=\"__6 _14a\"> </span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs29c\">Dotterbolag med innehav utan best\u00e4mmande inflytande<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h2_6 ff1_6 fs1_6 fc0_6 sc0_6 lsa_6 ws9_6 gs29d\">2023<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h2_6 ff1_6 fs1_6 fc0_6 sc0_6 ls8_6 ws7_6 gs29e\">PROC<span class=\"__6 _485\"></span>ENT<span class=\"__6 _485\"></span>UEL<span class=\"__6 _485\"></span>L<span class=\"__6 _487\"></span>T<span class=\"__6 _14a\"> </span></div><div class=\"t_6 m0_6 h2_6 ff1_6 fs1_6 fc0_6 sc0_6 ls54_5 ws5a_5 gs29f\">INNEHA<span class=\"__6 _501\"></span>V<span class=\"__6 _500\"> </span><span class=\"ws5c_5\">ORG.<span class=\"__6 _484\"></span> NUMMER<span class=\"__6 _f4_1\"> </span><span class=\"lse_6 wsd_6\">S<span class=\"__6 _490\"></span>\u00c4T<span class=\"__6 _485\"></span>E<span class=\"__6 _14a\"> </span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls1_6 ws1_6 gs2a0\">Sellhelp A<span class=\"__6 _485\"></span>B<span class=\"__6 _628\"> </span><span class=\"ls13_6 ws12_6\">80,<span class=\"__6 _485\"></span>2<span class=\"__6 _564\"> </span><span class=\"ls1b_6 ws23_6\">5<span class=\"__6 _485\"></span>5<span class=\"__6 _485\"></span>6996<span class=\"__6 _485\"></span>-1260<span class=\"__6 _12b\"> </span><span class=\"ls1a_6 ws3a_6\">S<span class=\"__6 _485\"></span>verig<span class=\"__6 _485\"></span>e<span class=\"__6 _14a\"> </span></span></span></span></div><div class=\"t_6 m0_6 h1_6 ff1_6 fs0_6 fc0_6 sc0_6 ls2_6 ws2_6 gs2a1\">H&amp;M H<span class=\"__6 _485\"></span>enn<span class=\"__6 _485\"></span>es &amp; M<span class=\"__6 _485\"></span>aurit<span class=\"__6 _485\"></span>z Bra<span class=\"__6 _485\"></span>zil Im<span class=\"__6 _485\"></span>por<span class=\"__6 _485\"></span>ta<span class=\"__6 _485\"></span>coe<span class=\"__6 _485\"></span>s Ltda. <span class=\"__6 _6c_4\"> </span><span class=\"ls13_6 ws12_6\">80,0<span class=\"__6 _629\"> </span><span class=\"ls1_6 ws1_6\">Brasilien<span class=\"__6 _14a\"> </span></span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-603": {
   "value": "Vid redovisning av st\u00e4llda s\u00e4kerheter och eventualf\u00f6rpliktelser till\u00e4mpas IAS 37 Avs\u00e4ttningar, eventualf\u00f6rpliktelser och eventualtillg\u00e5ngar. En eventualf\u00f6rpliktelse redovisas vid en m\u00f6jlig f\u00f6rpliktelse f\u00f6r vilken det \u00e5terst\u00e5r att f\u00e5 bekr\u00e4ftat om f\u00f6retaget har en befintlig f\u00f6rpliktelse som skulle kunna leda till ett utfl\u00f6de av resurser. Alternativt finns en befintlig f\u00f6rpliktelse som inte uppfyller kriterierna att redovisas i balansr\u00e4kningen som avs\u00e4ttning eller annan skuld d\u00e5 det inte \u00e4r troligt att ett utfl\u00f6de av resurser kommer att kr\u00e4vas f\u00f6r att reglera f\u00f6rpliktelsen eller d\u00e5 inte en tillr\u00e4ckligt tillf\u00f6rlitlig uppskattning av beloppet kan g\u00f6ras . Koncernen \u00e4r involverad i olika typer av tvister men bed\u00f6mning \u00e4r att ingen av de nuvarande tvisterna kommer att ha n\u00e5gon v\u00e4sentlig p\u00e5verkan p\u00e5 koncernens resultat. F\u00f6r information g\u00e4llande skatte tvister, se not 12. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-604": {
   "value": "33.<span class=\"__6 _484\"></span> H\u00c4NDELSE<span class=\"__6 _484\"></span>R<span class=\"__6 _484\"></span> EFTE<span class=\"__6 _484\"></span>R<span class=\"__6 _484\"></span> BALANSDA<span class=\"__6 _487\"></span>GEN<span class=\"__6 _14a\"> </span>Den 3<span class=\"__6 _485\"></span>1 janua<span class=\"__6 _485\"></span>ri 2024 val<span class=\"__6 _485\"></span>de H<span class=\"__6 _485\"></span>ele<span class=\"__6 _485\"></span>na He<span class=\"__6 _485\"></span>lme<span class=\"__6 _485\"></span>rs<span class=\"__6 _485\"></span>son at<span class=\"__6 _485\"></span>t l\u00e4mn<span class=\"__6 _485\"></span>a vd<span class=\"__6 _485\"></span> ro<span class=\"__6 _485\"></span>lle<span class=\"__6 _485\"></span>n oc<span class=\"__6 _485\"></span>h H&amp;M<span class=\"__6 _485\"></span>-kon<span class=\"__6 _485\"></span>cer<span class=\"__6 _485\"></span>nen<span class=\"__6 _485\"></span>. St<span class=\"__6 _485\"></span>yrel<span class=\"__6 _485\"></span>sen ut<span class=\"__6 _485\"></span>s\u00e5g Da<span class=\"__6 _485\"></span>niel Er<span class=\"__6 _490\"></span>v\u00e9r<span class=\"__6 _487\"></span>, a<span class=\"__6 _485\"></span>nsva<span class=\"__6 _485\"></span>rig f\u00f6r var<span class=\"__6 _485\"></span>u<span class=\"__6 _485\"></span> m\u00e4rket H&amp;M<span class=\"__6 _485\"></span>, ti<span class=\"__6 _485\"></span>ll ny vd och ko<span class=\"__6 _485\"></span>nce<span class=\"__6 _485\"></span>rnc<span class=\"__6 _485\"></span>hef f\u00f6r H&amp;<span class=\"__6 _485\"></span>M-<span class=\"__6 _485\"></span>konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en m<span class=\"__6 _485\"></span>ed  omede<span class=\"__6 _485\"></span>lbar <span class=\"__6 _a7_2\"> </span>verkan. Den 25 feb<span class=\"__6 _485\"></span>rua<span class=\"__6 _485\"></span>ri 2024 me<span class=\"__6 _485\"></span>dde<span class=\"__6 _485\"></span>lad<span class=\"__6 _485\"></span>e sty<span class=\"__6 _485\"></span>rels<span class=\"__6 _485\"></span>en f\u00f6r Re<span class=\"__6 _485\"></span>:N<span class=\"__6 _485\"></span>ew<span class=\"__6 _485\"></span>Ce<span class=\"__6 _485\"></span>ll AB<span class=\"__6 _485\"></span>, et<span class=\"__6 _485\"></span>t av H&amp;M<span class=\"__6 _485\"></span>-kon<span class=\"__6 _485\"></span>ce<span class=\"__6 _485\"></span>rne<span class=\"__6 _485\"></span>ns inn<span class=\"__6 _485\"></span>ehav v<span class=\"__6 _485\"></span>ia New G<span class=\"__6 _485\"></span>rowth &amp; Ventures<span class=\"__6 _485\"></span>, att d<span class=\"__6 _485\"></span>e be<span class=\"__6 _485\"></span>slutat att ans<span class=\"__6 _485\"></span>\u00f6ka o<span class=\"__6 _485\"></span>m att f\u00f6r<span class=\"__6 _485\"></span>s\u00e4tta b<span class=\"__6 _485\"></span>ola<span class=\"__6 _485\"></span>get i konku<span class=\"__6 _485\"></span>rs<span class=\"__6 _485\"></span>. Re:<span class=\"__6 _485\"></span>New<span class=\"__6 _485\"></span>C<span class=\"__6 _485\"></span>ell A<span class=\"__6 _485\"></span>B f\u00f6rs<span class=\"__6 _485\"></span>attes i konkur<span class=\"__6 _485\"></span>s av Stock<span class=\"__6 _485\"></span>ho<span class=\"__6 _485\"></span>lms tin<span class=\"__6 _485\"></span>gsr\u00e4t<span class=\"__6 _485\"></span>t 26 febru<span class=\"__6 _485\"></span>ari 20<span class=\"__6 _485\"></span>24. H&amp;M<span class=\"__6 _485\"></span>-<span class=\"__6 _485\"></span>konce<span class=\"__6 _485\"></span>rne<span class=\"__6 _485\"></span>ns akti<span class=\"__6 _485\"></span>einn<span class=\"__6 _485\"></span>ehav up<span class=\"__6 _485\"></span>pgi<span class=\"__6 _485\"></span>ck p<span class=\"__6 _485\"></span>er 30 n<span class=\"__6 _485\"></span>ovem<span class=\"__6 _485\"></span>ber 2<span class=\"__6 _485\"></span>023 til<span class=\"__6 _485\"></span>l MS<span class=\"__6 _485\"></span>EK 3<span class=\"__6 _485\"></span>4 so<span class=\"__6 _485\"></span>m ing\u00e5<span class=\"__6 _485\"></span>r i bala<span class=\"__6 _485\"></span>nsp<span class=\"__6 _485\"></span>osten \u00d6<span class=\"__6 _485\"></span>vr<span class=\"__6 _485\"></span>iga ak<span class=\"__6 _485\"></span>tier o<span class=\"__6 _485\"></span>ch an<span class=\"__6 _485\"></span>del<span class=\"__6 _485\"></span>ar<span class=\"__6 _484\"></span>. I dec<span class=\"__6 _485\"></span>emb<span class=\"__6 _485\"></span>er 2<span class=\"__6 _485\"></span>023 st\u00e4l<span class=\"__6 _485\"></span>lde<span class=\"__6 _485\"></span>s ett l\u00e5n om M<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>EK 4<span class=\"__6 _485\"></span>5 ut fr\u00e5n H<span class=\"__6 _485\"></span>&amp;M<span class=\"__6 _485\"></span>-kon<span class=\"__6 _485\"></span>cer<span class=\"__6 _485\"></span>nen ti<span class=\"__6 _485\"></span>ll Re:<span class=\"__6 _485\"></span>New<span class=\"__6 _485\"></span>C<span class=\"__6 _485\"></span>ell A<span class=\"__6 _485\"></span>B<span class=\"__6 _485\"></span>.<span class=\"__6 _14a\"> </span>Den 6 m<span class=\"__6 _485\"></span>ars 2<span class=\"__6 _485\"></span>024 tillk\u00e4n<span class=\"__6 _485\"></span>nagav<span class=\"__6 _485\"></span>s att H&amp;M<span class=\"__6 _485\"></span>-<span class=\"__6 _485\"></span>konc<span class=\"__6 _485\"></span>ern<span class=\"__6 _485\"></span>en oc<span class=\"__6 _485\"></span>h Vargas Hol<span class=\"__6 _485\"></span>din<span class=\"__6 _485\"></span>g lans<span class=\"__6 _485\"></span>erar S<span class=\"__6 _485\"></span>yre, et<span class=\"__6 _485\"></span>t nytt f\u00f6<span class=\"__6 _485\"></span>retag som s<span class=\"__6 _485\"></span>ka s<span class=\"__6 _485\"></span>kala u<span class=\"__6 _485\"></span>pp \u00e5ter<span class=\"__6 _485\"></span>vu<span class=\"__6 _485\"></span>nne<span class=\"__6 _485\"></span>n pol<span class=\"__6 _485\"></span>yester fr\u00e5n t<span class=\"__6 _484\"></span>extil till textil. H&amp;M-konce<span class=\"__6 _485\"></span>rnen har ing\u00e5tt ett o<span class=\"__6 _484\"></span>fftake<span class=\"__6 _485\"></span> av<span class=\"__6 _485\"></span>tal med Syre v\u00e4r<span class=\"__6 _485\"></span>t totalt 60<span class=\"__6 _485\"></span>0 mi<span class=\"__6 _485\"></span>ljon<span class=\"__6 _485\"></span>er U<span class=\"__6 _485\"></span>S<span class=\"__6 _485\"></span>D \u00f6ver sju \u00e5<span class=\"__6 _485\"></span>r<span class=\"__6 _484\"></span>, vilket t\u00e4cker e<span class=\"__6 _485\"></span>n bet<span class=\"__6 _485\"></span>ydand<span class=\"__6 _485\"></span>e del av<span class=\"__6 _484\"></span> H&amp;M-koncernens l<span class=\"__6 _484\"></span>\u00e5ngsiktiga<span class=\"__6 _484\"></span> behov a<span class=\"__6 _484\"></span>v \u00e5<span class=\"__6 _484\"></span>tervunnen polyes<span class=\"__6 _484\"></span>ter<span class=\"__6 _487\"></span>, som f\u00f6<span class=\"__6 _485\"></span>r n\u00e4r<span class=\"__6 _485\"></span>vara<span class=\"__6 _485\"></span>nde f<span class=\"__6 _485\"></span>r\u00e4mst kom<span class=\"__6 _485\"></span>me<span class=\"__6 _485\"></span>r fr\u00e5n \u00e5ter<span class=\"__6 _485\"></span>vu<span class=\"__6 _485\"></span>nna PE<span class=\"__6 _485\"></span>T<span class=\"__6 _487\"></span>-<span class=\"__6 _485\"></span>fl<span class=\"__6 _485\"></span>askor (<span class=\"__6 _485\"></span>rPE<span class=\"__6 _485\"></span>T<span class=\"__6 _485\"></span>)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-605": {
   "value": "6.5",
   "decimals": 2,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00",
    "unit": "iso4217:SEK/xbrli:shares"
   }
  },
  "fact-606": {
   "value": "10468524463",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00",
    "unit": "iso4217:SEK"
   }
  },
  "fact-607": {
   "value": "Undertecknade f\u00f6rs\u00e4krar att koncernredovisningen respektive \u00e5rsredo visningen har uppr\u00e4ttats i enlighet med de internationella redovisnings standarder som avses i Europaparlamentets och r\u00e5dets f\u00f6rordning (EG) nr 1606/2002 av den 19 juli 2002 om till\u00e4mpning av internationella redovisningsstandarder respektive god redovisningssed och ger en r\u00e4ttvisande bild av koncernens och moderbolagets st\u00e4llning och resul tat.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-608": {
   "value": "M\u00e4ster Samuelsgatan 46A,  106 38 Stockholm",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "sv",
    "entity": "scheme:529900O5RR7R39FRDM42",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  }
 }
}