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  "fact-295": {
   "value": "10947000000.0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00",
    "unit": "iso4217:SEK"
   }
  },
  "fact-296": {
   "value": "<div class=\"t_10 m0_10 h3_10 ff2_10 fs1_10 fc0_10 sc0_10 ls1_10 ws4_10\" style=\"left:0.0045776367px; bottom:189.43967px;\">F<span class=\"__10 _542\"></span>\u00f6r\u00e4ndring i r\u00e4nt<span class=\"__10 _543\"></span>eb\u00e4rande netto<span class=\"__10 _542\"></span>fordran/<span class=\"__10 _542\"></span>nettoskuld<span class=\"__10 _550\"> </span></div><div class=\"t_10 m0_10 h3_10 ff2_10 fs1_10 fc0_10 sc0_10 ls1_10 ws1_10\" style=\"left:0.0045776367px; bottom:173.52768px;\">Mkr<span class=\"__10 _551\"> </span><span class=\"ls2_10 ws2_10\">2022<span class=\"__10 _552\"> </span>2021<span class=\"__10 _550\"> </span></span></div><div class=\"t_10 m0_10 h3_10 ff2_10 fs1_10 fc0_10 sc0_10 ls1_10 ws4_10\" style=\"left:0.0045776367px; bottom:157.61566px;\">Ing\u00e5ende r\u00e4n<span class=\"__10 _543\"></span>teb\u00e4rande ne<span class=\"__10 _543\"></span>ttof<span class=\"__10 _542\"></span>ordran/<span class=\"__10 _543\"></span>nettoskuld<span class=\"__10 _b5\"> </span><span class=\"ls0_10\">12 598<span class=\"__10 _553\"> </span>7 280<span class=\"__10 _550\"> </span></span></div><div class=\"t_10 m0_10 h4_10 ff1_10 fs1_10 fc0_10 sc0_10 ls1_10 ws3_10\" style=\"left:0.0045776367px; bottom:141.70367px;\">Kass<span class=\"__10 _543\"></span>afl\u00f6de fr\u00e5n l\u00f6pande verk<span class=\"__10 _542\"></span>samhet<span class=\"__10 _b6\"> </span><span class=\"ls0_10 ws0_10\">480<span class=\"__10 _554\"> </span><span class=\"ws3_10\">7 436<span class=\"__10 _550\"> </span></span></span></div><div class=\"t_10 m0_10 h4_10 ff1_10 fs1_10 fc0_10 sc0_10 ls1_10 ws3_10\" style=\"left:0.0045776367px; bottom:125.79169px;\">Kass<span class=\"__10 _543\"></span>afl\u00f6de fr\u00e5n in<span class=\"__10 _543\"></span>vest<span class=\"__10 _542\"></span>eringsverksamhet<span class=\"__10 _542\"></span>en exklusive <span class=\"ls0_10 ws0_10\"> </span></div><div class=\"t_10 m0_10 h4_10 ff1_10 fs1_10 fc0_10 sc0_10 ls1_10 ws3_10\" style=\"left:0.0045776367px; bottom:111.49167px;\">f\u00f6r<span class=\"__10 _542\"></span>\u00e4ndring i r\u00e4nteb\u00e4r<span class=\"__10 _543\"></span>ande for<span class=\"__10 _542\"></span>dringar<span class=\"__10 _6a_5\"> </span><span class=\"ls0_10\">-2 106<span class=\"__10 _555\"> </span>-<span class=\"__10 _543\"></span>1 634<span class=\"__10 _550\"> </span></span></div><div class=\"t_10 m0_10 h4_10 ff1_10 fs1_10 fc0_10 sc0_10 ls1_10 ws3_10\" style=\"left:0.0045776367px; bottom:95.57968px;\">Kass<span class=\"__10 _543\"></span>afl\u00f6de fr\u00e5n finansieringsv<span class=\"__10 _542\"></span>erksamhet exklusive <span class=\"ls0_10 ws0_10\"> </span></div><div class=\"t_10 m0_10 h4_10 ff1_10 fs1_10 fc0_10 sc0_10 ls1_10 ws3_10\" style=\"left:0.0045776367px; bottom:81.27968px;\">f\u00f6r<span class=\"__10 _542\"></span>\u00e4ndring i r\u00e4nteb\u00e4r<span class=\"__10 _543\"></span>ande skulder<span class=\"__10 _b7\"> </span><span class=\"ls0_10\">-5 07<span class=\"__10 _543\"></span>2<span class=\"__10 _556\"> </span>-5 0<span class=\"__10 _543\"></span>72<span class=\"__10 _550\"> </span></span></div><div class=\"t_10 m0_10 h4_10 ff1_10 fs1_10 fc0_10 sc0_10 ls1_10 ws3_10\" style=\"left:0.0045776367px; bottom:65.367676px;\">Omv<span class=\"__10 _542\"></span>\u00e4rderingar av pensionsskulder<span class=\"__10 _a1\"> </span><span class=\"ls0_10\">3 100<span class=\"__10 _557\"> </span><span class=\"ls24_7 ws5_10\">2<span class=\"__10 _544\"></span> 274<span class=\"__10 _550\"> </span></span></span></div><div class=\"t_10 m0_10 h4_10 ff1_10 fs1_10 fc0_10 sc0_10 ls1_10 ws3_10\" style=\"left:0.0045776367px; bottom:49.455673px;\">F<span class=\"__10 _543\"></span>\u00f6rv\u00e4rv<span class=\"__10 _543\"></span>ad/<span class=\"__10 _542\"></span>s\u00e5ld netto<span class=\"__10 _542\"></span>fordran/<span class=\"__10 _542\"></span>nettoskuld<span class=\"__10 _b8\"> </span><span class=\"ls0_10 ws0_10\">-51<span class=\"__10 _558\"> </span><span class=\"ls7_10 ws9_10\">286<span class=\"__10 _550\"> </span></span></span></div><div class=\"t_10 m0_10 h4_10 ff1_10 fs1_10 fc0_10 sc0_10 ls1_10 ws1_10\" style=\"left:0.0045776367px; bottom:33.54367px;\">Omr\u00e4kningsdiff<span class=\"__10 _542\"></span>erenser<span class=\"__10 _ae\"> </span><span class=\"ls16_10 ws2d_8\">887<span class=\"__10 _559\"> </span><span class=\"ls0_10 ws3_10\">1 340<span class=\"__10 _550\"> </span></span></span></div><div class=\"t_10 m0_10 h4_10 ff1_10 fs1_10 fc0_10 sc0_10 ls1_10 ws1_10\" style=\"left:0.0045776367px; bottom:17.631668px;\">\u00d6vrigt<span class=\"__10 _b9\"> </span><span class=\"ls1e_9 ws31_7\">470<span class=\"__10 _558\"> </span><span class=\"ls0_10 ws0_10\">688<span class=\"__10 _550\"> </span></span></span></div><div class=\"t_10 m0_10 h3_10 ff2_10 fs1_10 fc0_10 sc0_10 ls1_10 ws4_10\" style=\"left:0.0045776367px; bottom:1.7196655px;\">Utg\u00e5ende r\u00e4n<span class=\"__10 _542\"></span>teb\u00e4rande netto<span class=\"__10 _543\"></span>fordr<span class=\"__10 _542\"></span>an/nett<span class=\"__10 _543\"></span>oskuld (+/-)<span class=\"__10 _ba\"> </span><span class=\"ls0_10\">10 306<span class=\"__10 _c_10\"> </span>12 598<span class=\"__10 _550\"> </span></span></div>Mkr<span class=\"__10 _bb\"> </span><span class=\"ls2_10 ws2_10\">2022<span class=\"__10 _552\"> </span>2021<span class=\"__10 _550\"> </span></span>Byggv<span class=\"__10 _543\"></span>erksamhet<span class=\"__10 _550\"> </span>Kass<span class=\"__10 _543\"></span>afl\u00f6de operativ verks<span class=\"__10 _543\"></span>amhet<span class=\"__10 _bc\"> </span><span class=\"ls0_10 ws3_10\">8 172<span class=\"__10 _557\"> </span>6 783<span class=\"__10 _550\"> </span></span>F<span class=\"__10 _543\"></span>\u00f6r\u00e4ndring i r<span class=\"__10 _543\"></span>\u00f6relsek<span class=\"__10 _542\"></span>apital<span class=\"__10 _a0\"> </span><span class=\"ls0_10\">-<span class=\"__10 _542\"></span>1 657<span class=\"__10 _5a_5\"> </span><span class=\"ls16_10 ws1b_10\">1<span class=\"__10 _544\"></span> 7<span class=\"__10 _544\"></span>87<span class=\"__10 _550\"> </span></span></span>Nettodesin<span class=\"__10 _542\"></span>vesteringar (+) / in<span class=\"__10 _542\"></span>vesteringar<span class=\"__10 _543\"></span> (-)<span class=\"__10 _bd\"> </span><span class=\"ls0_10\">-<span class=\"__10 _543\"></span>1 643<span class=\"__10 _555\"> </span><span class=\"lsd_10 ws2c_9\">-1 5<span class=\"__10 _544\"></span>4<span class=\"__10 _2a_7\"></span>8<span class=\"__10 _550\"> </span></span></span>T<span class=\"__10 _2c_7\"></span>otalt Byggv<span class=\"__10 _543\"></span>erksamhet<span class=\"__10 _be\"> </span><span class=\"ls0_10\">4 871<span class=\"__10 _553\"> </span><span class=\"ls26_7 ws1f_10\">7 022<span class=\"__10 _550\"> </span></span></span>Bostadsutv<span class=\"__10 _543\"></span>eckling<span class=\"__10 _550\"> </span>Kass<span class=\"__10 _543\"></span>afl\u00f6de operativ verks<span class=\"__10 _543\"></span>amhet<span class=\"__10 _bf\"> </span><span class=\"ls19_9 ws23_10\">-625<span class=\"__10 _1c_9\"> </span><span class=\"ls1f_9 ws33_7\">-599<span class=\"__10 _550\"> </span></span></span>F<span class=\"__10 _543\"></span>\u00f6r\u00e4ndring i r<span class=\"__10 _543\"></span>\u00f6relsek<span class=\"__10 _542\"></span>apital<span class=\"__10 _c0\"> </span><span class=\"lsd_10 wsf_10\">-1<span class=\"__10 _554\"> </span><span class=\"ls5_10 ws34_7\">2 039<span class=\"__10 _550\"> </span></span></span>Nettodesin<span class=\"__10 _542\"></span>vesteringar (+) / in<span class=\"__10 _542\"></span>vesteringar<span class=\"__10 _543\"></span> (-)<span class=\"__10 _560\"> </span><span class=\"ls0_10\">-1 012<span class=\"__10 _1c_9\"> </span><span class=\"lsd_10 wsf_10\">-72<span class=\"__10 _544\"></span>2<span class=\"__10 _550\"> </span></span></span>Periodisering<span class=\"__10 _550\"> </span>1)<span class=\"__10 _550\"> </span>205<span class=\"__10 _550\"> </span>T<span class=\"__10 _2c_7\"></span>otalt Bostadsutv<span class=\"__10 _543\"></span>eckling<span class=\"__10 _c1\"> </span><span class=\"ls0_10\">-<span class=\"__10 _543\"></span>1 433<span class=\"__10 _7c_2\"> </span><span class=\"ws0_10\">718<span class=\"__10 _550\"> </span></span></span>K<span class=\"__10 _543\"></span>ommersiell fastighe<span class=\"__10 _543\"></span>tsutveckling<span class=\"__10 _550\"> </span>Kass<span class=\"__10 _543\"></span>afl\u00f6de operativ verks<span class=\"__10 _543\"></span>amhet<span class=\"__10 _c2\"> </span><span class=\"ls0_10 ws3_10\">-<span class=\"__10 _543\"></span>1 142<span class=\"__10 _aa\"> </span><span class=\"ls5_10 ws7_10\">-462<span class=\"__10 _550\"> </span></span></span>F<span class=\"__10 _543\"></span>\u00f6r\u00e4ndring i r<span class=\"__10 _543\"></span>\u00f6relsek<span class=\"__10 _542\"></span>apital<span class=\"__10 _c3\"> </span><span class=\"ls4_10 ws6_10\">200<span class=\"__10 _561\"> </span><span class=\"ls18_9 ws1d_10\">37<span class=\"__10 _550\"> </span></span></span>Nettodesin<span class=\"__10 _542\"></span>vesteringar (+) / in<span class=\"__10 _542\"></span>vesteringar<span class=\"__10 _543\"></span> (-)<span class=\"__10 _c4\"> </span><span class=\"ls0_10\">1 839<span class=\"__10 _559\"> </span>2 617<span class=\"__10 _550\"> </span></span>Periodisering<span class=\"__10 _550\"> </span>1)<span class=\"__10 _550\"> </span>263<span class=\"__10 _3c_6\"> </span><span class=\"ls8_10 wsa_10\">-23<span class=\"__10 _550\"> </span></span>T<span class=\"__10 _2c_7\"></span>otalt K<span class=\"__10 _543\"></span>ommersiell fastighe<span class=\"__10 _543\"></span>tsutveckling<span class=\"__10 _c5\"> </span><span class=\"ls0_10\">1 160<span class=\"__10 _554\"> </span>2 168<span class=\"__10 _550\"> </span></span>F<span class=\"__10 _542\"></span>\u00f6rvaltningsfastighe<span class=\"__10 _543\"></span>ter<span class=\"__10 _550\"> </span>Kass<span class=\"__10 _543\"></span>afl\u00f6de operativ verks<span class=\"__10 _543\"></span>amhet<span class=\"__10 _c6\"> </span><span class=\"ls0_10 ws0_10\">29<span class=\"__10 _550\"> </span></span>F<span class=\"__10 _543\"></span>\u00f6r\u00e4ndring i r<span class=\"__10 _543\"></span>\u00f6relsek<span class=\"__10 _542\"></span>apital<span class=\"__10 _c7\"> </span><span class=\"ls2_10 ws2_10\">47<span class=\"__10 _550\"> </span></span>Nettodesin<span class=\"__10 _542\"></span>vesteringar (+) / In<span class=\"__10 _542\"></span>vesteringar<span class=\"__10 _543\"></span> (-)<span class=\"__10 _c8\"> </span><span class=\"ls0_10\">-3 668<span class=\"__10 _550\"> </span></span>T<span class=\"__10 _2c_7\"></span>otalt F<span class=\"__10 _542\"></span>\u00f6rvaltningsfastighe<span class=\"__10 _543\"></span>ter<span class=\"__10 _c9\"> </span><span class=\"ls0_10\">-3 593<span class=\"__10 _ca\"> </span><span class=\"ws0_10\">0<span class=\"__10 _550\"> </span></span></span>Centralt och Elimineringar<span class=\"__10 _550\"> </span>Kass<span class=\"__10 _543\"></span>afl\u00f6de operativ verks<span class=\"__10 _543\"></span>amhet<span class=\"__10 _cb\"> </span><span class=\"ls0_10 ws0_10\">-548<span class=\"__10 _cc\"> </span><span class=\"ls27_7 ws35_7\">-<span class=\"__10 _544\"></span>4<span class=\"__10 _544\"></span>07<span class=\"__10 _550\"> </span></span></span>F<span class=\"__10 _543\"></span>\u00f6r\u00e4ndring i r<span class=\"__10 _543\"></span>\u00f6relsek<span class=\"__10 _542\"></span>apital<span class=\"__10 _cd\"> </span><span class=\"ls0_10 ws0_10\">-<span class=\"__10 _543\"></span>108<span class=\"__10 _562\"> </span><span class=\"ls18_9 ws1d_10\">122<span class=\"__10 _550\"> </span></span></span>Nettodesin<span class=\"__10 _542\"></span>vesteringar (+) / in<span class=\"__10 _542\"></span>vesteringar<span class=\"__10 _543\"></span> (-)<span class=\"__10 _ce\"> </span><span class=\"ls0_10 ws0_10\">-546<span class=\"__10 _1c_9\"> </span><span class=\"ls16_10 ws2d_8\">-<span class=\"__10 _544\"></span>693<span class=\"__10 _550\"> </span></span></span>T<span class=\"__10 _2c_7\"></span>otalt Centralt och Elimineringar<span class=\"__10 _cf\"> </span><span class=\"ls22_7 ws36_7\">-1<span class=\"__10 _544\"></span> 20<span class=\"__10 _544\"></span>3<span class=\"__10 _1c_9\"> </span><span class=\"ls28_7 ws37_7\">-978<span class=\"__10 _550\"> </span></span></span>Mkr<span class=\"__10 _bb\"> </span><span class=\"ls2_10 ws2_10\">2022<span class=\"__10 _552\"> </span>2021<span class=\"__10 _550\"> </span></span>T<span class=\"__10 _2c_7\"></span>otalt kassafl\u00f6de oper<span class=\"__10 _543\"></span>ativ v<span class=\"__10 _543\"></span>erksamhet<span class=\"__10 _563\"> </span><span class=\"ls0_10\">5 885<span class=\"__10 _559\"> </span>5 314<span class=\"__10 _550\"> </span></span>T<span class=\"__10 _2c_7\"></span>otalt f\u00f6r<span class=\"__10 _542\"></span>\u00e4ndring i r\u00f6relsek<span class=\"__10 _543\"></span>apital<span class=\"__10 _9d\"> </span><span class=\"lsd_10 ws2c_9\">-1 5<span class=\"__10 _544\"></span>2<span class=\"__10 _544\"></span>0<span class=\"__10 _557\"> </span></span><span class=\"ls0_10\">3 986<span class=\"__10 _550\"> </span></span>T<span class=\"__10 _2c_7\"></span>otalt nett<span class=\"__10 _543\"></span>odesinv<span class=\"__10 _543\"></span>esteringar<span class=\"__10 _543\"></span> (+) / inv<span class=\"__10 _542\"></span>esteringar (-)<span class=\"__10 _d0\"> </span><span class=\"ls0_10\">-5 030<span class=\"__10 _aa\"> </span><span class=\"ls23_7 ws38_7\">-345<span class=\"__10 _550\"> </span></span></span>T<span class=\"__10 _2c_7\"></span>otalt periodisering<span class=\"__10 _550\"> </span>1)<span class=\"__10 _550\"> </span>468<span class=\"__10 _564\"> </span><span class=\"ls8_10 wsa_10\">-<span class=\"__10 _544\"></span>23<span class=\"__10 _550\"> </span></span>T<span class=\"__10 _2c_7\"></span>otalt kass<span class=\"__10 _543\"></span>afl\u00f6de fr\u00e5n operativ <span class=\"__10 _543\"></span>verks<span class=\"__10 _543\"></span>amhet f\u00f6r<span class=\"__10 _542\"></span>e b<span class=\"__10 _544\"></span>etalda sk<span class=\"__10 _542\"></span>atter<span class=\"__10 _7a_2\"> </span><span class=\"ls22_7 ws2a_9\">-1<span class=\"__10 _544\"></span>9<span class=\"__10 _544\"></span>8<span class=\"__10 _565\"> </span></span><span class=\"ls0_10\">8 93<span class=\"__10 _550\"> </span></span>Betalda sk<span class=\"__10 _542\"></span>atter i operativ <span class=\"__10 _543\"></span>verksamhe<span class=\"__10 _542\"></span>t<span class=\"__10 _566\"> </span><span class=\"lsd_10 ws2c_9\">-1<span class=\"__10 _544\"></span> 6<span class=\"__10 _544\"></span>2<span class=\"__10 _544\"></span>5<span class=\"__10 _555\"> </span></span><span class=\"ls0_10\">-3 861<span class=\"__10 _550\"> </span></span>K<span class=\"__10 _543\"></span>assafl\u00f6de fr\u00e5n operativ<span class=\"__10 _543\"></span> verk<span class=\"__10 _543\"></span>samhet inklusiv<span class=\"__10 _542\"></span>e b<span class=\"__10 _544\"></span>etalda sk<span class=\"__10 _542\"></span>atter<span class=\"__10 _d1\"> </span><span class=\"ls22_7 ws36_7\">-1<span class=\"__10 _544\"></span> 82<span class=\"__10 _544\"></span>3<span class=\"__10 _554\"> </span><span class=\"ls27_7 ws39_6\">5 07<span class=\"__10 _544\"></span>0<span class=\"__10 _550\"> </span></span></span>R\u00e4n<span class=\"__10 _543\"></span>tene<span class=\"__10 _543\"></span>tto<span class=\"__10 _542\"></span>, \u00f6vrigt finansnetto och amortering av<span class=\"__10 _543\"></span> leasingskulder<span class=\"__10 _d2\"> </span><span class=\"ls0_10 ws0_10\">-565<span class=\"__10 _553\"> </span><span class=\"ws3_10\">-1 15<span class=\"__10 _550\"> </span></span></span>Betalda sk<span class=\"__10 _542\"></span>atter i finansieringsverk<span class=\"__10 _542\"></span>samhet<span class=\"__10 _567\"> </span><span class=\"ls9_10 wsb_10\">124<span class=\"__10 _558\"> </span><span class=\"ls10_10 ws12_10\">26<span class=\"__10 _544\"></span>4<span class=\"__10 _550\"> </span></span></span>K<span class=\"__10 _543\"></span>assafl\u00f6de fr\u00e5n finansierings<span class=\"__10 _543\"></span>verks<span class=\"__10 _543\"></span>amhet<span class=\"__10 _ce\"> </span><span class=\"ls0_10 ws0_10\">-<span class=\"__10 _544\"></span>441<span class=\"__10 _aa\"> </span>-885<span class=\"__10 _550\"> </span></span>Operativt k<span class=\"__10 _543\"></span>assafl\u00f6de fr\u00e5n v<span class=\"__10 _542\"></span>erksamheten<span class=\"__10 _568\"> </span><span class=\"ls0_10\">-2 263<span class=\"__10 _554\"> </span>4 185<span class=\"__10 _550\"> </span></span>Strat<span class=\"__10 _542\"></span>egiska nettodesin<span class=\"__10 _542\"></span>vesteringar (+) /in<span class=\"__10 _542\"></span>vesteringar (-)<span class=\"__10 _d3\"> </span><span class=\"ls9_10 wsb_10\">197<span class=\"__10 _7c_2\"> </span><span class=\"ls0_10 ws0_10\">732<span class=\"__10 _550\"> </span></span></span>Utdelning et<span class=\"__10 _542\"></span>c<span class=\"__10 _550\"> </span>2)<span class=\"__10 _550\"> </span>-4 6<span class=\"__10 _544\"></span>45<span class=\"__10 _d4\"> </span><span class=\"ls0_10 ws3_10\">-4 172<span class=\"__10 _550\"> </span></span>K<span class=\"__10 _543\"></span>assafl\u00f6de f\u00f6r<span class=\"__10 _543\"></span>e f\u00f6r\u00e4ndring i r<span class=\"__10 _542\"></span>\u00e4nteb\u00e4rande for<span class=\"__10 _542\"></span>dringar och skulder<span class=\"__10 _569\"> </span><span class=\"ls0_10\">-6 711<span class=\"__10 _558\"> </span><span class=\"ls1b_9 ws3b_6\">74<span class=\"__10 _2a_7\"></span>5<span class=\"__10 _550\"> </span></span></span>F<span class=\"__10 _543\"></span>\u00f6r\u00e4ndring i r<span class=\"__10 _543\"></span>\u00e4nt<span class=\"__10 _542\"></span>eb\u00e4rande fordringar<span class=\"__10 _543\"></span> och skulder exklusive<span class=\"__10 _550\"> </span>leasingskulder<span class=\"__10 _570\"> </span><span class=\"ls0_10 ws3_10\">5 538<span class=\"__10 _e_10\"> </span>-9 729<span class=\"__10 _550\"> </span></span>Periodens k<span class=\"__10 _543\"></span>assafl\u00f6de<span class=\"__10 _d5\"> </span><span class=\"ls0_10\">-<span class=\"__10 _543\"></span>1 173<span class=\"__10 _5b_5\"> </span>-8 98<span class=\"__10 _550\"> </span></span>Likvida medel vid \u00e5re<span class=\"__10 _542\"></span>ts b<span class=\"__10 _544\"></span>\u00f6rjan<span class=\"__10 _5c_5\"> </span><span class=\"ls0_10\">10 9<span class=\"__10 _543\"></span>47<span class=\"__10 _571\"> </span>19 50<span class=\"__10 _550\"> </span></span>Omr\u00e4kningsdiff<span class=\"__10 _542\"></span>erens i likvida medel<span class=\"__10 _9f\"> </span><span class=\"ls9_10 wsb_10\">240<span class=\"__10 _558\"> </span><span class=\"ls8_10 wsa_10\">4<span class=\"__10 _544\"></span>23<span class=\"__10 _550\"> </span></span></span>Likvida medel vid \u00e5re<span class=\"__10 _543\"></span>ts slut<span class=\"__10 _d6\"> </span><span class=\"ls0_10\">10 014<span class=\"__10 _c_10\"> </span>10 9<span class=\"__10 _543\"></span>4<span class=\"__10 _550\"> </span></span>1)  <span class=\"__10 _572\"></span>Avser erlagda<span class=\"__10 _542\"></span> lik<span class=\"__10 _544\"></span>vider under<span class=\"__10 _542\"></span> innevarande \u00e5r<span class=\"__10 _542\"></span> avseende desinvesteri<span class=\"__10 _543\"></span>ngar<span class=\"__10 _543\"></span>/<span class=\"ls0_10 ws0_10\"> </span>investeringar<span class=\"__10 _543\"></span> tidigare \u00e5r<span class=\"__10 _542\"></span>, respektive ej betalda<span class=\"__10 _543\"></span> desinvesteringar<span class=\"__10 _542\"></span>/<span class=\"__10 _544\"></span>investeringar <span class=\"ls0_10 ws0_10\"> </span>avseende inne<span class=\"__10 _543\"></span>varande<span class=\"__10 _542\"></span> \u00e5r.<span class=\"__10 _550\"> </span>2)<span class=\"__10 _543\"></span> Varav<span class=\"__10 _542\"></span> \u00e5terk\u00f6p aktier<span class=\"__10 _d7\"> </span><span class=\"ls0_10 ws0_10\">-5<span class=\"__10 _544\"></span>07<span class=\"__10 _d8\"> </span><span class=\"ls2b_7 ws3d_6\">-242<span class=\"__10 _550\"> </span></span></span>Se \u00e4ven not 35.Not 1.<span class=\"ff1_11\"> K<span class=\"__11 _631\"></span>oncernens redovisnings- och v<span class=\"__11 _602\"></span>\u00e4rderingsprinciper<span class=\"__11 _649\"> </span></span>\u00d6verensst\u00e4mmelse<span class=\"__11 _602\"></span> med lag<span class=\"__11 _602\"></span> och normgi<span class=\"__11 _602\"></span>vning<span class=\"__11 _649\"> </span>I enl<span class=\"__11 _604\"></span>igh<span class=\"__11 _604\"></span>et m<span class=\"__11 _604\"></span>ed d<span class=\"__11 _604\"></span>en av Eu<span class=\"__11 _604\"></span>rop<span class=\"__11 _604\"></span>ei<span class=\"__11 _604\"></span>ska un<span class=\"__11 _604\"></span>io<span class=\"__11 _604\"></span>nen (EU)  <span class=\"__11 _611\"></span>be<span class=\"__11 _604\"></span>sl<span class=\"__11 _604\"></span>utad<span class=\"__11 _604\"></span>e f\u00f6rordningen<span class=\"__11 _602\"></span> om ti<span class=\"__11 _602\"></span>ll\u00e4mpning av<span class=\"__11 _602\"></span> int<span class=\"__11 _602\"></span>ernationella r<span class=\"__11 _602\"></span>edo<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>visningsstandarder<span class=\"__11 _602\"></span> har k<span class=\"__11 _631\"></span>onc<span class=\"__11 _604\"></span>ernredovisn<span class=\"__11 _602\"></span>ingen f\u00f6r<span class=\"__11 _602\"></span> det r<span class=\"__11 _604\"></span>\u00e4ken<span class=\"__11 _604\"></span>skap<span class=\"__11 _604\"></span>s\u00e5<span class=\"__11 _604\"></span>r so<span class=\"__11 _604\"></span>m avs<span class=\"__11 _604\"></span>lut<span class=\"__11 _604\"></span>ade<span class=\"__11 _604\"></span>s de<span class=\"__11 _604\"></span>n 31 de<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>mb<span class=\"__11 _604\"></span>er 2022 uppr\u00e4ttats i<span class=\"__11 _602\"></span> enlighet med International<span class=\"__11 _602\"></span> Financial Reporting Standards (IFRS<span class=\"__11 _602\"></span>) och Int<span class=\"__11 _602\"></span>ernational Accounting Standards (<span class=\"__11 _602\"></span>IAS)<span class=\"__11 _602\"></span>, utgivna av<span class=\"__11 _602\"></span> International Accounting<span class=\"__11 _602\"></span> Standards Board (IASB)<span class=\"__11 _602\"></span> samt tolkningsuttalanden fr\u00e5n IFR<span class=\"__11 _604\"></span>S Inte<span class=\"__11 _604\"></span>rp<span class=\"__11 _604\"></span>reta<span class=\"__11 _604\"></span>tion<span class=\"__11 _604\"></span>s C<span class=\"__11 _604\"></span>omm<span class=\"__11 _604\"></span>it<span class=\"__11 _604\"></span>tee o<span class=\"__11 _604\"></span>ch d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>s f\u00f6<span class=\"__11 _604\"></span>reg<span class=\"__11 _604\"></span>\u00e5n<span class=\"__11 _604\"></span>gar<span class=\"__11 _604\"></span>e Stan<span class=\"__11 _604\"></span>din<span class=\"__11 _604\"></span>g Inte<span class=\"__11 _604\"></span>rp<span class=\"__11 _604\"></span>reta<span class=\"__11 _604\"></span>tio<span class=\"__11 _604\"></span>ns C<span class=\"__11 _604\"></span>om<span class=\"__11 _604\"></span>mit<span class=\"__11 _604\"></span>tee (S<span class=\"__11 _604\"></span>IC), til<span class=\"__11 _604\"></span>l de<span class=\"__11 _604\"></span>n del dessa standarder och tolkningsuttalanden har godk\u00e4nts av EU<span class=\"__11 _649\"> </span>.<span class=\"__11 _649\"> </span> V<span class=\"__11 _604\"></span>ida<span class=\"__11 _604\"></span>re ha<span class=\"__11 _604\"></span>r de<span class=\"__11 _604\"></span>n av R\u00e5<span class=\"__11 _604\"></span>det f\u00f6<span class=\"__11 _604\"></span>r fi<span class=\"__11 _604\"></span>nan<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>ell r<span class=\"__11 _604\"></span>app<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>ri<span class=\"__11 _604\"></span>ng utgivna<span class=\"__11 _602\"></span> rek<span class=\"__11 _602\"></span>ommendationen<span class=\"__11 _602\"></span> RFR 1<span class=\"__11 _602\"></span> Kom<span class=\"__11 _602\"></span>pletterande<span class=\"__11 _602\"></span> redo<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>visningsregler<span class=\"__11 _602\"></span> f\u00f6r k<span class=\"__11 _602\"></span>oncerner t<span class=\"__11 _602\"></span>ill\u00e4mpats li<span class=\"__11 _602\"></span>ksom Utta<span class=\"__11 _602\"></span>landen fr\u00e5n R<span class=\"__11 _602\"></span>\u00e5det f<span class=\"__11 _602\"></span>\u00f6r finansiell<span class=\"__11 _602\"></span> rapportering<span class=\"__11 _649\"> </span>. Be<span class=\"__11 _604\"></span>lo<span class=\"__11 _604\"></span>pp i tab<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>le<span class=\"__11 _604\"></span>r oc<span class=\"__11 _604\"></span>h ut<span class=\"__11 _604\"></span>tala<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>en \u00f6ve<span class=\"__11 _604\"></span>ren<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>t\u00e4m<span class=\"__11 _604\"></span>me<span class=\"__11 _604\"></span>r inte all<span class=\"__11 _604\"></span>tid m<span class=\"__11 _604\"></span>ed de<span class=\"__11 _604\"></span>n be<span class=\"__11 _604\"></span>r\u00e4<span class=\"__11 _604\"></span>kna<span class=\"__11 _604\"></span>de s<span class=\"__11 _604\"></span>um<span class=\"__11 _604\"></span>man a<span class=\"__11 _604\"></span>v rel<span class=\"__11 _604\"></span>ate<span class=\"__11 _604\"></span>rad<span class=\"__11 _604\"></span>e po<span class=\"__11 _604\"></span>ste<span class=\"__11 _604\"></span>r p\u00e5 grund av avrundningsdifferenser.<span class=\"__11 _602\"></span> M\u00e5let \u00e4r att varje<span class=\"__11 _602\"></span> rad ska \u00f6ver<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>t\u00e4m<span class=\"__11 _604\"></span>ma m<span class=\"__11 _604\"></span>ed k\u00e4l<span class=\"__11 _604\"></span>lan o<span class=\"__11 _604\"></span>ch d<span class=\"__11 _604\"></span>\u00e4r<span class=\"__11 _604\"></span>f\u00f6<span class=\"__11 _604\"></span>r kan det f<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>s avrundningsskillna<span class=\"__11 _604\"></span>der som p\u00e5verk<span class=\"__11 _602\"></span>ar summan n\u00e4r de pre<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>senterade<span class=\"__11 _602\"></span> raderna l\u00e4ggs samman.<span class=\"__11 _649\"> </span>Moderbola<span class=\"__11 _604\"></span>get till\u00e4mpar samma  <span class=\"__11 _3e_7\"></span>redovisningsprincipe<span class=\"__11 _604\"></span>r so<span class=\"__11 _604\"></span>m konc<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>nen u<span class=\"__11 _604\"></span>tom i d<span class=\"__11 _604\"></span>e fal<span class=\"__11 _604\"></span>l som a<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>es n<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>an und<span class=\"__11 _604\"></span>er a<span class=\"__11 _604\"></span>vsn<span class=\"__11 _604\"></span>it<span class=\"__11 _604\"></span>tet \u201d<span class=\"__11 _604\"></span>Mo<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>rbo<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>get<span class=\"__11 _604\"></span>s re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>- oc<span class=\"__11 _604\"></span>h v\u00e4rderingsprincip<span class=\"__11 _604\"></span>er\u201d<span class=\"__11 _602\"></span>.<span class=\"__11 _649\"> </span>Moderbolagets \u00e5rsredov<span class=\"__11 _602\"></span>isning och<span class=\"__11 _602\"></span> koncernredo<span class=\"__11 _602\"></span>visningen<span class=\"__11 _602\"></span> har g<span class=\"__11 _604\"></span>od<span class=\"__11 _604\"></span>k\u00e4nt<span class=\"__11 _604\"></span>s f\u00f6r ut<span class=\"__11 _604\"></span>f\u00e4<span class=\"__11 _604\"></span>rda<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e av st<span class=\"__11 _604\"></span>y<span class=\"__11 _604\"></span>rel<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>n de<span class=\"__11 _604\"></span>n 2 feb<span class=\"__11 _604\"></span>rua<span class=\"__11 _604\"></span>ri 2023<span class=\"__11 _604\"></span>. Mo<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>rb<span class=\"__11 _604\"></span>ol<span class=\"__11 _604\"></span>age<span class=\"__11 _604\"></span>ts r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>ultat- o<span class=\"__11 _604\"></span>ch b<span class=\"__11 _604\"></span>ala<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>r\u00e4k<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g oc<span class=\"__11 _604\"></span>h koncernens<span class=\"__11 _602\"></span> resulta<span class=\"__11 _602\"></span>tr\u00e4kning<span class=\"__11 _602\"></span> och rapport \u00f6<span class=\"__11 _602\"></span>ver<span class=\"__11 _602\"></span> finansiell st\u00e4<span class=\"__11 _604\"></span>llni<span class=\"__11 _604\"></span>ng b<span class=\"__11 _604\"></span>lir f<span class=\"__11 _604\"></span>\u00f6re<span class=\"__11 _604\"></span>m\u00e5l f<span class=\"__11 _604\"></span>\u00f6r fa<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>st\u00e4<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>els<span class=\"__11 _604\"></span>e p\u00e5 \u00e5<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>t\u00e4mm<span class=\"__11 _604\"></span>a de<span class=\"__11 _604\"></span>n 29 ma<span class=\"__11 _604\"></span>rs 2<span class=\"__11 _604\"></span>023<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>F\u00f6ru<span class=\"__11 _602\"></span>ts\u00e4ttningar vid<span class=\"__11 _602\"></span> uppr\u00e4ttande a<span class=\"__11 _602\"></span>v k<span class=\"__11 _602\"></span>oncernens finansiella rapporter<span class=\"__11 _649\"> </span>Moderbolagets funktionella v<span class=\"__11 _602\"></span>aluta<span class=\"__11 _602\"></span> \u00e4r sv<span class=\"__11 _602\"></span>enska<span class=\"__11 _602\"></span> kronor som<span class=\"__11 _602\"></span> \u00e4ven u<span class=\"__11 _602\"></span>tg\u00f6r rapporteringsv<span class=\"__11 _602\"></span>aluta<span class=\"__11 _602\"></span>n f\u00f6r<span class=\"__11 _602\"></span> moderbolaget och f\u00f6r<span class=\"__11 _602\"></span> koncernen. De<span class=\"__11 _602\"></span>t inneb\u00e4r<span class=\"__11 _602\"></span> att de fi<span class=\"__11 _602\"></span>nansiella ra<span class=\"__11 _602\"></span>pporterna pre<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>se<span class=\"__11 _604\"></span>nter<span class=\"__11 _604\"></span>as i sve<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>ka kro<span class=\"__11 _604\"></span>nor. Sa<span class=\"__11 _604\"></span>mtli<span class=\"__11 _604\"></span>ga b<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>op<span class=\"__11 _604\"></span>p, om inte a<span class=\"__11 _604\"></span>nn<span class=\"__11 _604\"></span>at anges, \u00e4r avrundade till n\u00e4rmaste miljon<span class=\"__11 _602\"></span>tal<span class=\"__11 _649\"> </span>.<span class=\"__11 _649\"> </span>De finansiella rapporterna har uppr\u00e4ttats enligt fortlevnadsprincipen. Att u<span class=\"__11 _604\"></span>ppr<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>ta de f<span class=\"__11 _604\"></span>ina<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>iel<span class=\"__11 _604\"></span>la r<span class=\"__11 _604\"></span>app<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>rna i e<span class=\"__11 _604\"></span>nl<span class=\"__11 _604\"></span>igh<span class=\"__11 _604\"></span>et m<span class=\"__11 _604\"></span>ed IFR<span class=\"__11 _604\"></span>S kr\u00e4<span class=\"__11 _604\"></span>ver at<span class=\"__11 _604\"></span>t f\u00f6<span class=\"__11 _604\"></span>reta<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>le<span class=\"__11 _604\"></span>dni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>en g<span class=\"__11 _604\"></span>\u00f6r b<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>\u00f6mn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar o<span class=\"__11 _604\"></span>ch uppskattningar samt g\u00f6r an<span class=\"__11 _602\"></span>taganden som  <span class=\"__11 _3e_7\"></span>p\u00e5verkar till<span class=\"__11 _604\"></span>\u00e4m<span class=\"__11 _604\"></span>pni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>en av r<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>ovis<span class=\"__11 _604\"></span>ni<span class=\"__11 _604\"></span>ngs<span class=\"__11 _604\"></span>pr<span class=\"__11 _604\"></span>inc<span class=\"__11 _604\"></span>ip<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>na o<span class=\"__11 _604\"></span>ch d<span class=\"__11 _604\"></span>e  <span class=\"__11 _3e_7\"></span>redovisade beloppen av<span class=\"__11 _602\"></span> tillg\u00e5ngar<span class=\"__11 _631\"></span>, skulder<span class=\"__11 _631\"></span>, int\u00e4kter<span class=\"__11 _602\"></span> och kostnader<span class=\"__11 _602\"></span>. V<span class=\"__11 _602\"></span>erkliga utfallet k<span class=\"__11 _602\"></span>an avvika fr<span class=\"__11 _602\"></span>\u00e5n dessa upp<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>skat<span class=\"__11 _604\"></span>tni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar oc<span class=\"__11 _604\"></span>h be<span class=\"__11 _604\"></span>d\u00f6<span class=\"__11 _604\"></span>mn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar. Uppskattningarna och an<span class=\"__11 _602\"></span>tagandena ses \u00f6v<span class=\"__11 _602\"></span>er  <span class=\"__11 _3e_7\"></span>regelbundet. \u00c4ndringar av uppskattningar redovisas i<span class=\"__11 _602\"></span> den period \u00e4nd<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>ringen g\u00f6rs om \u00e4ndringen endast p\u00e5verkar<span class=\"__11 _602\"></span> denna period, ell<span class=\"__11 _604\"></span>er i d<span class=\"__11 _604\"></span>en p<span class=\"__11 _604\"></span>eri<span class=\"__11 _604\"></span>od \u00e4<span class=\"__11 _604\"></span>ndr<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>en g<span class=\"__11 _604\"></span>\u00f6r<span class=\"__11 _604\"></span>s oc<span class=\"__11 _604\"></span>h fra<span class=\"__11 _604\"></span>mti<span class=\"__11 _604\"></span>da p<span class=\"__11 _604\"></span>eri<span class=\"__11 _604\"></span>od<span class=\"__11 _604\"></span>er om \u00e4ndringen p\u00e5verkar<span class=\"__11 _602\"></span> b\u00e5de aktuell period och framtida perioder.<span class=\"__11 _649\"> </span>Bed\u00f6mningar gjorda<span class=\"__11 _602\"></span> av f\u00f6re<span class=\"__11 _602\"></span>tagsledningen vid<span class=\"__11 _602\"></span> till\u00e4mp<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>nin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n av IF<span class=\"__11 _604\"></span>RS so<span class=\"__11 _604\"></span>m ha<span class=\"__11 _604\"></span>r bet<span class=\"__11 _604\"></span>yd<span class=\"__11 _604\"></span>and<span class=\"__11 _604\"></span>e inve<span class=\"__11 _604\"></span>rkan p<span class=\"__11 _604\"></span>\u00e5 de f<span class=\"__11 _604\"></span>ina<span class=\"__11 _604\"></span>n<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>siella rapporterna<span class=\"__11 _602\"></span> och gjorda u<span class=\"__11 _602\"></span>ppskattningar<span class=\"__11 _602\"></span> som k<span class=\"__11 _602\"></span>an medf\u00f6ra v\u00e4sentliga justeringar i<span class=\"__11 _602\"></span> p\u00e5f\u00f6ljande \u00e5rs finansiella rap<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>ter b<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>kri<span class=\"__11 _604\"></span>vs n\u00e4<span class=\"__11 _604\"></span>rm<span class=\"__11 _604\"></span>are i n<span class=\"__11 _604\"></span>ot 2<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>De f\u00f6ljande angivna r<span class=\"__11 _602\"></span>edovisningsprinciperna f\u00f6r<span class=\"__11 _602\"></span> koncernen har t<span class=\"__11 _604\"></span>ill<span class=\"__11 _604\"></span>\u00e4mp<span class=\"__11 _604\"></span>at<span class=\"__11 _604\"></span>s kon<span class=\"__11 _604\"></span>sek<span class=\"__11 _604\"></span>ve<span class=\"__11 _604\"></span>nt p\u00e5 s<span class=\"__11 _604\"></span>amt<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>a pe<span class=\"__11 _604\"></span>ri<span class=\"__11 _604\"></span>ode<span class=\"__11 _604\"></span>r so<span class=\"__11 _604\"></span>m presenteras<span class=\"__11 _602\"></span> i k<span class=\"__11 _602\"></span>oncernens fina<span class=\"__11 _602\"></span>nsiella rapporter<span class=\"__11 _631\"></span>, om i<span class=\"__11 _602\"></span>nte<span class=\"__11 _602\"></span> annat f<span class=\"__11 _602\"></span>ramg\u00e5r<span class=\"__11 _631\"></span>. Koncernens<span class=\"__11 _602\"></span> redovisningspri<span class=\"__11 _602\"></span>nciper har till\u00e4mpats<span class=\"__11 _602\"></span> konsekven<span class=\"__11 _602\"></span>t p\u00e5 ra<span class=\"__11 _602\"></span>pportering och k<span class=\"__11 _631\"></span>onsolidering <span class=\"ls0_11 ws0_11\"> </span>av moderbolag, do<span class=\"__11 _602\"></span>tterf\u00f6retag, i<span class=\"__11 _602\"></span>ntressef\u00f6ret<span class=\"__11 _602\"></span>ag och samarbetsarrangemang.<span class=\"__11 _649\"> </span>Nyh<span class=\"__11 _604\"></span>ete<span class=\"__11 _604\"></span>r IAS 3<span class=\"__11 _604\"></span>7 Avs\u00e4<span class=\"__11 _604\"></span>ttn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar, eventu<span class=\"__11 _604\"></span>alf\u00f6<span class=\"__11 _604\"></span>rp<span class=\"__11 _604\"></span>lik<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>er oc<span class=\"__11 _604\"></span>h even<span class=\"__11 _604\"></span>tua<span class=\"__11 _604\"></span>l<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>till<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar ha<span class=\"__11 _604\"></span>r \u00e4nd<span class=\"__11 _604\"></span>rat<span class=\"__11 _604\"></span>s oc<span class=\"__11 _604\"></span>h kl<span class=\"__11 _604\"></span>arg<span class=\"__11 _604\"></span>\u00f6r v<span class=\"__11 _604\"></span>ilka ut<span class=\"__11 _604\"></span>gif<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r som s<span class=\"__11 _604\"></span>ka inkluderas vid bed\u00f6mning av f\u00f6rlustkon<span class=\"__11 _602\"></span>trakt. Detta har inte f\u00e5<span class=\"__11 _604\"></span>tt v\u00e4<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>ntli<span class=\"__11 _604\"></span>g ef<span class=\"__11 _604\"></span>fek<span class=\"__11 _604\"></span>t p<span class=\"__11 _604\"></span>\u00e5 Ska<span class=\"__11 _604\"></span>nska<span class=\"__11 _604\"></span>s re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>\u00d6vriga f\u00f6r\u00e4ndringar av standarder och t<span class=\"__11 _602\"></span>olkningar som tr\u00e4<span class=\"__11 _604\"></span>dde i k<span class=\"__11 _604\"></span>raf<span class=\"__11 _604\"></span>t 1 j<span class=\"__11 _604\"></span>anu<span class=\"__11 _604\"></span>ari 20<span class=\"__11 _604\"></span>22 ha<span class=\"__11 _604\"></span>r inte h<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>ler f<span class=\"__11 _604\"></span>\u00e5t<span class=\"__11 _604\"></span>t en v\u00e4s<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>tlig ef<span class=\"__11 _604\"></span>fek<span class=\"__11 _604\"></span>t p<span class=\"__11 _604\"></span>\u00e5 Skan<span class=\"__11 _604\"></span>ska<span class=\"__11 _604\"></span>s red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>IASB har utf\u00e4rdat \u00e4ndringar till\u00e4mpliga f<span class=\"__11 _602\"></span>r\u00e5n 1 januari<span class=\"__11 _602\"></span> 2023: \u2022  <span class=\"__11 _3e_7\"></span>I<span class=\"__11 _604\"></span>AS 1 Ut<span class=\"__11 _604\"></span>fo<span class=\"__11 _604\"></span>rmn<span class=\"__11 _604\"></span>ing a<span class=\"__11 _604\"></span>v fi<span class=\"__11 _604\"></span>nan<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>ell<span class=\"__11 _604\"></span>a rap<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>ter g<span class=\"__11 _604\"></span>\u00e4ll<span class=\"__11 _604\"></span>and<span class=\"__11 _604\"></span>e  <span class=\"__11 _3e_7\"></span>klas<span class=\"__11 _604\"></span>sificering av skulder som kortfristiga eller l\u00e5ngfristiga d\u00e4r e<span class=\"__11 _604\"></span>n r\u00e4t<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>ghe<span class=\"__11 _604\"></span>t i av<span class=\"__11 _604\"></span>tal<span class=\"__11 _604\"></span>et at<span class=\"__11 _604\"></span>t s<span class=\"__11 _604\"></span>kjut<span class=\"__11 _604\"></span>a upp e<span class=\"__11 _604\"></span>n be<span class=\"__11 _604\"></span>taln<span class=\"__11 _604\"></span>ing avg\u00f6r hur skulden sk<span class=\"__11 _602\"></span>a klassificeras samt g\u00e4llande krav p\u00e5 at<span class=\"__11 _604\"></span>t up<span class=\"__11 _604\"></span>pl<span class=\"__11 _604\"></span>ysa o<span class=\"__11 _604\"></span>m ma<span class=\"__11 _604\"></span>teri<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>la re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>pri<span class=\"__11 _604\"></span>nc<span class=\"__11 _604\"></span>ipe<span class=\"__11 _604\"></span>r, \u2022  <span class=\"__11 _3e_7\"></span>I<span class=\"__11 _604\"></span>AS 8 Re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>sp<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>ci<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>r g\u00e4l<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>nde d<span class=\"__11 _604\"></span>ef<span class=\"__11 _604\"></span>init<span class=\"__11 _604\"></span>ion<span class=\"__11 _604\"></span>en a<span class=\"__11 _604\"></span>v uppskattningar och bed\u00f6mningar samt<span class=\"__11 _649\"> </span>\u2022  <span class=\"__11 _3e_7\"></span>I<span class=\"__11 _604\"></span>AS 1<span class=\"__11 _604\"></span>2 Inko<span class=\"__11 _604\"></span>ms<span class=\"__11 _604\"></span>ts<span class=\"__11 _604\"></span>katt<span class=\"__11 _604\"></span>er so<span class=\"__11 _604\"></span>m t<span class=\"__11 _604\"></span>ydli<span class=\"__11 _604\"></span>gg<span class=\"__11 _604\"></span>\u00f6r at<span class=\"__11 _604\"></span>t un<span class=\"__11 _604\"></span>da<span class=\"__11 _604\"></span>ntag fr<span class=\"__11 _604\"></span>\u00e5n at<span class=\"__11 _604\"></span>t red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa up<span class=\"__11 _604\"></span>ps<span class=\"__11 _604\"></span>kj<span class=\"__11 _604\"></span>uten s<span class=\"__11 _604\"></span>kat<span class=\"__11 _604\"></span>t p\u00e5 v<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>sa tr<span class=\"__11 _604\"></span>ans<span class=\"__11 _604\"></span>ak<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>one<span class=\"__11 _604\"></span>r int<span class=\"__11 _604\"></span>e l\u00e4n<span class=\"__11 _604\"></span>gre f<span class=\"__11 _604\"></span>\u00e5r ti<span class=\"__11 _604\"></span>ll\u00e4<span class=\"__11 _604\"></span>mp<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>. Ingen av dessa \u00e4ndringar har n\u00e5gon v\u00e4sentlig<span class=\"__11 _602\"></span> p\u00e5verkan p\u00e5 S<span class=\"__11 _604\"></span>kans<span class=\"__11 _604\"></span>kas re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g.<span class=\"__11 _649\"> </span>F\u00f6r<span class=\"__11 _604\"></span>tid<span class=\"__11 _604\"></span>a ti<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>\u00e4mp<span class=\"__11 _604\"></span>ni<span class=\"__11 _604\"></span>ng av ny e<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>er r<span class=\"__11 _604\"></span>evid<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ad I<span class=\"__11 _604\"></span>FRS o<span class=\"__11 _604\"></span>ch tolkningsuttalanden<span class=\"__11 _649\"> </span>F\u00f6rtida t<span class=\"__11 _602\"></span>ill\u00e4mpning<span class=\"__11 _602\"></span> av k<span class=\"__11 _602\"></span>ommande eller<span class=\"__11 _602\"></span> \u00e4ndrad IFRS<span class=\"__11 _602\"></span> eller tolk<span class=\"__11 _604\"></span>ni<span class=\"__11 _604\"></span>ngs<span class=\"__11 _604\"></span>ut<span class=\"__11 _604\"></span>tal<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de ha<span class=\"__11 _604\"></span>r inte s<span class=\"__11 _604\"></span>ket<span class=\"__11 _604\"></span>t.<span class=\"__11 _649\"> </span>IAS 1 \u2013 U<span class=\"__11 _604\"></span>tfo<span class=\"__11 _604\"></span>rm<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g av f<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>ans<span class=\"__11 _604\"></span>ie<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>a ra<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>ter<span class=\"__11 _649\"> </span>Resultatr<span class=\"__11 _604\"></span>\u00e4kning<span class=\"__11 _649\"> </span>So<span class=\"__11 _604\"></span>m int\u00e4<span class=\"__11 _604\"></span>kte<span class=\"__11 _604\"></span>r re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>isa<span class=\"__11 _604\"></span>s pr<span class=\"__11 _604\"></span>oje<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tint\u00e4<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>ter, ers<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>tnin<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>r f\u00f6r andra utf\u00f6rda tj\u00e4nster<span class=\"__11 _631\"></span>, f\u00f6rs\u00e4ljning av oms\u00e4ttningsfastig-<span class=\"__11 _649\"> </span>heter<span class=\"__11 _631\"></span>, material- och varuleveranser<span class=\"__11 _631\"></span>, hyresint\u00e4k <span class=\"__11 _3e_7\"></span>ter och andra r\u00f6relseint\u00e4kter<span class=\"__11 _602\"></span>. Int\u00e4kter<span class=\"__11 _602\"></span> vid f\u00f6rs\u00e4ljning av maskiner<span class=\"__11 _602\"></span>, inven<span class=\"__11 _602\"></span>tarier<span class=\"__11 _631\"></span>, anl\u00e4ggning<span class=\"__11 _604\"></span>sfastigheter och immateriella till<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>g\u00e5n<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>r me<span class=\"__11 _604\"></span>dtas e<span class=\"__11 _604\"></span>j h\u00e4<span class=\"__11 _604\"></span>r utan n<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>to <span class=\"__11 _611\"></span>re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s bl<span class=\"__11 _604\"></span>and r<span class=\"__11 _604\"></span>\u00f6re<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>e<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>kost<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>der m<span class=\"__11 _604\"></span>ot ti<span class=\"__11 _604\"></span>llg<span class=\"__11 _604\"></span>\u00e5n<span class=\"__11 _604\"></span>gar<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>s red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>de v\u00e4r<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n. S<span class=\"__11 _604\"></span>e not 10<span class=\"__11 _604\"></span>. So<span class=\"__11 _604\"></span>m kost<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>der f<span class=\"__11 _604\"></span>\u00f6r pr<span class=\"__11 _604\"></span>od<span class=\"__11 _604\"></span>uk<span class=\"__11 _604\"></span>tio<span class=\"__11 _604\"></span>n oc<span class=\"__11 _604\"></span>h f\u00f6r<span class=\"__11 _604\"></span>va<span class=\"__11 _604\"></span>ltni<span class=\"__11 _604\"></span>ng re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as bland anna<span class=\"__11 _602\"></span>t direkta<span class=\"__11 _602\"></span> och indir<span class=\"__11 _602\"></span>ekta  <span class=\"__11 _3e_7\"></span>tillv<span class=\"__11 _602\"></span>erkningskost<span class=\"__11 _602\"></span>nader<span class=\"__11 _631\"></span>, f\u00f6rlustriskreserveringar<span class=\"__11 _631\"></span>, redovisade<span class=\"__11 _602\"></span> v\u00e4rden<span class=\"__11 _602\"></span> f\u00f6r s\u00e5lda<span class=\"__11 _602\"></span> oms\u00e4ttningsfastig<span class=\"__11 _602\"></span>heter<span class=\"__11 _631\"></span>, kundf\u00f6rl<span class=\"__11 _602\"></span>uster och<span class=\"__11 _602\"></span> kostnader<span class=\"__11 _602\"></span> f\u00f6r garanti\u00e5t<span class=\"__11 _602\"></span>aganden. H\u00e4ri ing\u00e5r ocks\u00e5 avskrivningar p\u00e5 anl\u00e4ggningstillg\u00e5ngar som anv\u00e4nts f<span class=\"__11 _602\"></span>\u00f6r produktion och f\u00f6rvaltning. F\u00f6r\u00e4ndring av<span class=\"__11 _602\"></span> marknadsv\u00e4rde p\u00e5 derivat<span class=\"__11 _602\"></span> kopplade<span class=\"__11 _602\"></span> till r<span class=\"__11 _602\"></span>\u00f6relsen redovisas<span class=\"__11 _602\"></span> inom r\u00f6relseresul<span class=\"__11 _602\"></span>tat.<span class=\"__11 _649\"> </span>Orealisera<span class=\"__11 _604\"></span>de och realiserade v\u00e4rdef\u00f6r\u00e4ndringar p\u00e5 f\u00f6r<span class=\"__11 _604\"></span>va<span class=\"__11 _604\"></span>ltni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>sfa<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>gh<span class=\"__11 _604\"></span>eter r<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>ovis<span class=\"__11 _604\"></span>as n<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>to p\u00e5 e<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n ra<span class=\"__11 _604\"></span>d i resultatr\u00e4kningen<span class=\"__11 _604\"></span>. I f\u00f6<span class=\"__11 _602\"></span>rs\u00e4ljnings-<span class=\"__11 _602\"></span> och admi<span class=\"__11 _602\"></span>nistra<span class=\"__11 _602\"></span>tionsk<span class=\"__11 _602\"></span>ostnader<span class=\"__11 _602\"></span> ing\u00e5r<span class=\"__11 _602\"></span> sed<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>vanliga<span class=\"__11 _602\"></span> administrat<span class=\"__11 _602\"></span>ions <span class=\"__11 _3e_7\"></span> <span class=\"__11 _611\"></span>kostnader<span class=\"__11 _631\"></span>, teknikk<span class=\"__11 _602\"></span>ostnader<span class=\"__11 _631\"></span>, f\u00f6r<span class=\"__11 _602\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>s\u00e4ljnin<span class=\"__11 _602\"></span>gskostna<span class=\"__11 _602\"></span>der och<span class=\"__11 _602\"></span> avskrivn<span class=\"__11 _602\"></span>ingar<span class=\"__11 _602\"></span> p\u00e5 maskiner<span class=\"__11 _602\"></span> och inven<span class=\"__11 _602\"></span>tarier som an<span class=\"__11 _602\"></span>v\u00e4nts f\u00f6r<span class=\"__11 _602\"></span> f\u00f6rs\u00e4ljning och administration. So<span class=\"__11 _604\"></span>m f\u00f6r<span class=\"__11 _604\"></span>s\u00e4<span class=\"__11 _604\"></span>ljn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>s- o<span class=\"__11 _604\"></span>c<span class=\"__11 _604\"></span>h adm<span class=\"__11 _604\"></span>ini<span class=\"__11 _604\"></span>str<span class=\"__11 _604\"></span>ati<span class=\"__11 _604\"></span>ons<span class=\"__11 _604\"></span>kos<span class=\"__11 _604\"></span>tna<span class=\"__11 _604\"></span>d re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s \u00e4ven n<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>riv<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>r p\u00e5 g<span class=\"__11 _604\"></span>oo<span class=\"__11 _604\"></span>dwil<span class=\"__11 _604\"></span>l.<span class=\"__11 _649\"> </span>Res<span class=\"__11 _604\"></span>ulta<span class=\"__11 _604\"></span>t fr\u00e5n j<span class=\"__11 _604\"></span>oi<span class=\"__11 _604\"></span>nt ventu<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>s oc<span class=\"__11 _604\"></span>h intr<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>sef<span class=\"__11 _604\"></span>\u00f6re<span class=\"__11 _604\"></span>tag<span class=\"__11 _604\"></span>, ef<span class=\"__11 _604\"></span>ter skat<span class=\"__11 _604\"></span>t, s<span class=\"__11 _604\"></span>\u00e4r<span class=\"__11 _604\"></span>red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s i res<span class=\"__11 _604\"></span>ult<span class=\"__11 _604\"></span>atr\u00e4<span class=\"__11 _604\"></span>kni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>en o<span class=\"__11 _604\"></span>ch in<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>r i r\u00f6relsere<span class=\"__11 _604\"></span>sultatet. Finansiella i<span class=\"__11 _602\"></span>nt\u00e4kter<span class=\"__11 _602\"></span> och kostnader<span class=\"__11 _602\"></span> redovisas<span class=\"__11 _602\"></span> uppdelat p\u00e5 tv\u00e5<span class=\"__11 _602\"></span> poster: Fina<span class=\"__11 _602\"></span>nsiella in<span class=\"__11 _602\"></span>t\u00e4kter och<span class=\"__11 _602\"></span> Finansiella<span class=\"__11 _602\"></span> kost<span class=\"__11 _631\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>nader<span class=\"__11 _602\"></span>. Som<span class=\"__11 _602\"></span> finansiella i<span class=\"__11 _602\"></span>nt\u00e4kter<span class=\"__11 _602\"></span> redovisas<span class=\"__11 _602\"></span> bland anna<span class=\"__11 _602\"></span>t r\u00e4ntein <span class=\"__11 _3e_7\"></span>t\u00e4kter<span class=\"__11 _631\"></span>, utdelningar och \u00f6vrigt finansnetto. Bland finansiella<span class=\"__11 _602\"></span> kostnader<span class=\"__11 _602\"></span> ing\u00e5r bla<span class=\"__11 _602\"></span>nd annat<span class=\"__11 _602\"></span> r\u00e4nt<span class=\"__11 _602\"></span>ekostnader<span class=\"__11 _602\"></span> och \u00f6vrigt finansnetto. F<span class=\"__11 _602\"></span>\u00f6r\u00e4ndringar av  <span class=\"__11 _3e_7\"></span>marknadsv\u00e4rdet p\u00e5 finansiella<span class=\"__11 _602\"></span> instrument, f<span class=\"__11 _602\"></span>r\u00e4mst deriv<span class=\"__11 _602\"></span>at k<span class=\"__11 _602\"></span>opplade til<span class=\"__11 _602\"></span>l fin<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>a ak<span class=\"__11 _604\"></span>tiv<span class=\"__11 _604\"></span>itete<span class=\"__11 _604\"></span>r, redovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s so<span class=\"__11 _604\"></span>m en s<span class=\"__11 _604\"></span>\u00e4r<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>ild d<span class=\"__11 _604\"></span>elp<span class=\"__11 _604\"></span>os<span class=\"__11 _604\"></span>t f\u00f6r <span class=\"__11 _3e_7\"></span>delat p\u00e5 finansiel<span class=\"__11 _602\"></span>la int<span class=\"__11 _602\"></span>\u00e4kter och finansiel<span class=\"__11 _602\"></span>la  <span class=\"__11 _3e_7\"></span>kostnader<span class=\"__11 _631\"></span>. Nettot av kursdifferenser samt resultat vid<span class=\"__11 _602\"></span> aktief\u00f6rs\u00e4lj<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>nin<span class=\"__11 _604\"></span>gar r<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>ovis<span class=\"__11 _604\"></span>as a<span class=\"__11 _604\"></span>ntin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n so<span class=\"__11 _604\"></span>m fi<span class=\"__11 _604\"></span>nan<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>ell i<span class=\"__11 _604\"></span>nt\u00e4k<span class=\"__11 _604\"></span>t el<span class=\"__11 _604\"></span>le<span class=\"__11 _604\"></span>r  <span class=\"__11 _3e_7\"></span>finansiell k<span class=\"__11 _602\"></span>ostnad. Finansiel<span class=\"__11 _602\"></span>la int<span class=\"__11 _602\"></span>\u00e4kter och<span class=\"__11 _602\"></span> kostnader<span class=\"__11 _602\"></span> be<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>riv<span class=\"__11 _604\"></span>s n\u00e4r<span class=\"__11 _604\"></span>mar<span class=\"__11 _604\"></span>e i not 6 o<span class=\"__11 _604\"></span>ch i n<span class=\"__11 _604\"></span>ot 14<span class=\"__11 _649\"> </span>.<span class=\"__11 _649\"> </span>T<span class=\"__11 _631\"></span>otalresultat<span class=\"__11 _649\"> </span>I rapporten K<span class=\"__11 _631\"></span>onc<span class=\"__11 _604\"></span>ernens to<span class=\"__11 _602\"></span>talresult<span class=\"__11 _602\"></span>at upp<span class=\"__11 _602\"></span>tas f\u00f6ru<span class=\"__11 _602\"></span>tom \u00e5re<span class=\"__11 _604\"></span>ts re<span class=\"__11 _604\"></span>su<span class=\"__11 _604\"></span>ltat d<span class=\"__11 _604\"></span>e po<span class=\"__11 _604\"></span>ste<span class=\"__11 _604\"></span>r so<span class=\"__11 _604\"></span>m ing<span class=\"__11 _604\"></span>\u00e5r i \u00f6v<span class=\"__11 _604\"></span>rig<span class=\"__11 _604\"></span>t total<span class=\"__11 _604\"></span>res<span class=\"__11 _604\"></span>ul<span class=\"__11 _604\"></span>tat<span class=\"__11 _604\"></span>. H\u00e4ri ing\u00e5r omr\u00e4kningsdifferenser,<span class=\"__11 _602\"></span> s\u00e4kring av  <span class=\"__11 _3e_7\"></span>valutarisker<span class=\"__11 _602\"></span> i utlands<span class=\"__11 _602\"></span>verksamhet<span class=\"__11 _602\"></span>er<span class=\"__11 _631\"></span>, omv\u00e4rderi<span class=\"__11 _602\"></span>ngar relat<span class=\"__11 _602\"></span>erade till<span class=\"__11 _602\"></span> pensions <span class=\"__11 _611\"></span>anknutna tillg\u00e5ngar och skulder<span class=\"__11 _602\"></span>, p\u00e5verk<span class=\"__11 _602\"></span>an av kassaf<span class=\"__11 _602\"></span>l\u00f6dess\u00e4kringar<span class=\"__11 _602\"></span> samt<span class=\"__11 _602\"></span> ska<span class=\"__11 _602\"></span>tt p\u00e5 dessa<span class=\"__11 _602\"></span> poster<span class=\"__11 _631\"></span>.<span class=\"__11 _649\"> </span>Rapport \u00f6v<span class=\"__11 _602\"></span>er finansiell st\u00e4llning<span class=\"__11 _649\"> </span>Tillg\u00e5ngar<span class=\"__11 _649\"> </span>Tillg\u00e5ngar<span class=\"__11 _602\"></span> delas in<span class=\"__11 _602\"></span> i oms\u00e4<span class=\"__11 _602\"></span>ttningstil<span class=\"__11 _602\"></span>lg\u00e5ngar och<span class=\"__11 _602\"></span> anl\u00e4gg<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>ningstillg\u00e5ngar. En<span class=\"__11 _602\"></span> tillg\u00e5ng betraktas som oms\u00e4ttnings<span class=\"__11 _604\"></span>till<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>g\u00e5n<span class=\"__11 _604\"></span>g om d<span class=\"__11 _604\"></span>en f\u00f6<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>v\u00e4nta<span class=\"__11 _604\"></span>s bl<span class=\"__11 _604\"></span>i rea<span class=\"__11 _604\"></span>lis<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ad in<span class=\"__11 _604\"></span>om to<span class=\"__11 _604\"></span>lv m<span class=\"__11 _604\"></span>\u00e5na<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r fr\u00e5n balansdagen<span class=\"__11 _602\"></span> eller inom<span class=\"__11 _602\"></span> f\u00f6ret<span class=\"__11 _602\"></span>agets verk<span class=\"__11 _602\"></span>samhets-<span class=\"__11 _649\"> </span>cykel. Med verksamhetscykel<span class=\"__11 _602\"></span> avses tiden fr\u00e5n<span class=\"__11 _602\"></span> slutande av av<span class=\"__11 _604\"></span>tal t<span class=\"__11 _604\"></span>ill at<span class=\"__11 _604\"></span>t f\u00f6<span class=\"__11 _604\"></span>reta<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>t erh<span class=\"__11 _604\"></span>\u00e5ll<span class=\"__11 _604\"></span>er l<span class=\"__11 _604\"></span>ik<span class=\"__11 _604\"></span>vi<span class=\"__11 _604\"></span>da me<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>l me<span class=\"__11 _604\"></span>d an<span class=\"__11 _604\"></span>led<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>nin<span class=\"__11 _604\"></span>g av go<span class=\"__11 _604\"></span>dk\u00e4n<span class=\"__11 _604\"></span>d sl<span class=\"__11 _604\"></span>utb<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>ik<span class=\"__11 _604\"></span>tni<span class=\"__11 _604\"></span>ng e<span class=\"__11 _604\"></span>lle<span class=\"__11 _604\"></span>r leve<span class=\"__11 _604\"></span>ran<span class=\"__11 _604\"></span>s av va<span class=\"__11 _604\"></span>ror (i<span class=\"__11 _602\"></span>nklusive<span class=\"__11 _602\"></span> fastighet<span class=\"__11 _602\"></span>er<span class=\"__11 _602\"></span>).<span class=\"__11 _602\"></span> Med h\u00e4nsyn<span class=\"__11 _602\"></span> till<span class=\"__11 _602\"></span> att k<span class=\"__11 _602\"></span>oncernen utf\u00f6r<span class=\"__11 _602\"></span> stora en<span class=\"__11 _602\"></span>treprenad <span class=\"__11 _3e_7\"></span>projekt och genomf<span class=\"__11 _602\"></span>\u00f6r projektutveck<span class=\"__11 _631\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>ling f\u00e5r krit<span class=\"__11 _602\"></span>eriet verksamhetscykel<span class=\"__11 _602\"></span> till f\u00f6ljd<span class=\"__11 _602\"></span> att m\u00e5nga fler till<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar be<span class=\"__11 _604\"></span>tec<span class=\"__11 _604\"></span>kn<span class=\"__11 _604\"></span>as s<span class=\"__11 _604\"></span>om o<span class=\"__11 _604\"></span>ms<span class=\"__11 _604\"></span>\u00e4tt<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>til<span class=\"__11 _604\"></span>lg\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar \u00e4n o<span class=\"__11 _604\"></span>m enb<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>t k<span class=\"__11 _604\"></span>rite<span class=\"__11 _604\"></span>rie<span class=\"__11 _604\"></span>t ino<span class=\"__11 _604\"></span>m tol<span class=\"__11 _604\"></span>v m\u00e5<span class=\"__11 _604\"></span>nad<span class=\"__11 _604\"></span>er f<span class=\"__11 _604\"></span>unn<span class=\"__11 _604\"></span>its<span class=\"__11 _604\"></span>. Likvida medel best\u00e5r<span class=\"__11 _602\"></span> av k<span class=\"__11 _602\"></span>assamedel och omedelbart till<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>g\u00e4ngliga  <span class=\"__11 _3e_7\"></span>tillgodo <span class=\"__11 _611\"></span>havanden hos banker och  <span class=\"__11 _3e_7\"></span>motsvarande ins<span class=\"__11 _604\"></span>tit<span class=\"__11 _604\"></span>ut sa<span class=\"__11 _604\"></span>mt kor<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>fri<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>ga l<span class=\"__11 _604\"></span>ik<span class=\"__11 _604\"></span>vid<span class=\"__11 _604\"></span>a pl<span class=\"__11 _604\"></span>ac<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar m<span class=\"__11 _604\"></span>ed e<span class=\"__11 _604\"></span>n l\u00f6p<span class=\"__11 _604\"></span>tid fr\u00e5n anskaffningstidpunkten understigande tre m\u00e5nader<span class=\"__11 _602\"></span>, vil<span class=\"__11 _604\"></span>ka \u00e4r ut<span class=\"__11 _604\"></span>sat<span class=\"__11 _604\"></span>ta f\u00f6<span class=\"__11 _604\"></span>r en<span class=\"__11 _604\"></span>da<span class=\"__11 _604\"></span>st en o<span class=\"__11 _604\"></span>be<span class=\"__11 _604\"></span>tyd<span class=\"__11 _604\"></span>lig r<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>k f\u00f6r v\u00e4<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>-<span class=\"__11 _649\"> </span>fluktuationer.<span class=\"__11 _602\"></span> Utst\u00e4llda checkar minskar<span class=\"__11 _602\"></span> likvida medel f\u00f6r<span class=\"__11 _604\"></span>st v<span class=\"__11 _604\"></span>id in<span class=\"__11 _604\"></span>l\u00f6<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>n. L<span class=\"__11 _604\"></span>ik<span class=\"__11 _604\"></span>vid<span class=\"__11 _604\"></span>a me<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>l so<span class=\"__11 _604\"></span>m ej kan d<span class=\"__11 _604\"></span>isp<span class=\"__11 _604\"></span>on<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>as frit<span class=\"__11 _604\"></span>t re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as s<span class=\"__11 _604\"></span>om om<span class=\"__11 _604\"></span>s\u00e4<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>till<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar (kor<span class=\"__11 _604\"></span>tf<span class=\"__11 _604\"></span>ri<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>ga fordringar<span class=\"__11 _631\"></span>) om restriktionen k<span class=\"__11 _631\"></span>omm<span class=\"__11 _604\"></span>er att u<span class=\"__11 _602\"></span>pph\u00f6ra inom<span class=\"__11 _602\"></span> tolv m<span class=\"__11 _604\"></span>\u00e5n<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>er fr<span class=\"__11 _604\"></span>\u00e5n ba<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>dag<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>. I an<span class=\"__11 _604\"></span>dra f<span class=\"__11 _604\"></span>all r<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>ovis<span class=\"__11 _604\"></span>as d<span class=\"__11 _604\"></span>e likvida medlen som anl\u00e4ggnings<span class=\"__11 _604\"></span>tillg\u00e5ngar<span class=\"__11 _602\"></span>. Likvida medel so<span class=\"__11 _604\"></span>m till<span class=\"__11 _604\"></span>h\u00f6<span class=\"__11 _604\"></span>r en ge<span class=\"__11 _604\"></span>me<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>am ve<span class=\"__11 _604\"></span>rks<span class=\"__11 _604\"></span>amh<span class=\"__11 _604\"></span>et \u00e4r l<span class=\"__11 _604\"></span>ik<span class=\"__11 _604\"></span>vi<span class=\"__11 _604\"></span>da m<span class=\"__11 _604\"></span>ede<span class=\"__11 _604\"></span>l me<span class=\"__11 _604\"></span>d res<span class=\"__11 _604\"></span>tri<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tio<span class=\"__11 _604\"></span>ner o<span class=\"__11 _604\"></span>m de e<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>t kan anv\u00e4n<span class=\"__11 _604\"></span>da<span class=\"__11 _604\"></span>s f\u00f6r a<span class=\"__11 _604\"></span>tt betala<span class=\"__11 _602\"></span> den gemensamma<span class=\"__11 _602\"></span> verksamhe<span class=\"__11 _602\"></span>tens skuld<span class=\"__11 _602\"></span>er<span class=\"__11 _602\"></span>.<span class=\"__11 _649\"> </span>Til<span class=\"__11 _604\"></span>lg<span class=\"__11 _604\"></span>\u00e5ng<span class=\"__11 _604\"></span>ar s<span class=\"__11 _604\"></span>om up<span class=\"__11 _604\"></span>pf<span class=\"__11 _604\"></span>yl<span class=\"__11 _604\"></span>ler k<span class=\"__11 _604\"></span>ra<span class=\"__11 _604\"></span>ven i I<span class=\"__11 _604\"></span>FRS 5 A<span class=\"__11 _604\"></span>nl\u00e4<span class=\"__11 _604\"></span>gg<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>-<span class=\"__11 _649\"> </span>till<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar so<span class=\"__11 _604\"></span>m in<span class=\"__11 _604\"></span>neh<span class=\"__11 _604\"></span>as f\u00f6<span class=\"__11 _604\"></span>r f\u00f6r<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>\u00e4lj<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g oc<span class=\"__11 _604\"></span>h av<span class=\"__11 _604\"></span>ve<span class=\"__11 _604\"></span>ck<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>lad<span class=\"__11 _604\"></span>e ver<span class=\"__11 _604\"></span>ksa<span class=\"__11 _604\"></span>mh<span class=\"__11 _604\"></span>eter, uppta<span class=\"__11 _604\"></span>s so<span class=\"__11 _604\"></span>m en e<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n po<span class=\"__11 _604\"></span>st b<span class=\"__11 _604\"></span>lan<span class=\"__11 _604\"></span>d oms\u00e4ttnings<span class=\"__11 _604\"></span>tillg\u00e5ngar.<span class=\"__11 _602\"></span> I not 31 vi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s f\u00f6r<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>lni<span class=\"__11 _604\"></span>nge<span class=\"__11 _604\"></span>n me<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>an r\u00e4<span class=\"__11 _604\"></span>nteb<span class=\"__11 _604\"></span>\u00e4ra<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e oc<span class=\"__11 _604\"></span>h icke r\u00e4nteb\u00e4rande tillg\u00e5ngar<span class=\"__11 _602\"></span>. I not<span class=\"__11 _602\"></span> 32 \u00e4r<span class=\"__11 _602\"></span> tillg\u00e5ngarna<span class=\"__11 _602\"></span> uppdelade p\u00e5<span class=\"__11 _602\"></span> beloppen f\u00f6r till<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar so<span class=\"__11 _604\"></span>m f\u00f6r<span class=\"__11 _604\"></span>v\u00e4<span class=\"__11 _604\"></span>ntas \u00e5<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>v<span class=\"__11 _604\"></span>inn<span class=\"__11 _604\"></span>as i<span class=\"__11 _604\"></span>nom to<span class=\"__11 _604\"></span>lv m<span class=\"__11 _604\"></span>\u00e5na<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r fr\u00e5n b<span class=\"__11 _604\"></span>alansdagen och tillg\u00e5ngar som f\u00f6rv<span class=\"__11 _602\"></span>\u00e4nt<span class=\"__11 _602\"></span>as \u00e5tervinnas efter<span class=\"__11 _602\"></span> tolv m\u00e5nader fr<span class=\"__11 _602\"></span>\u00e5n balansdagen. Uppdelningen f\u00f6r ick<span class=\"__11 _631\"></span>e finansiella anl\u00e4ggningstillg\u00e5ngar baseras p\u00e5 f<span class=\"__11 _602\"></span>\u00f6rv\u00e4n<span class=\"__11 _602\"></span>tad \u00e5rlig avskrivning. Uppdelningen f\u00f6r oms<span class=\"__11 _602\"></span>\u00e4ttningsfastig <span class=\"__11 _3e_7\"></span>hete<span class=\"__11 _604\"></span>r gru<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>as i hu<span class=\"__11 _604\"></span>vu<span class=\"__11 _604\"></span>ds<span class=\"__11 _604\"></span>ak p<span class=\"__11 _604\"></span>\u00e5 utf<span class=\"__11 _604\"></span>all<span class=\"__11 _604\"></span>en un<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r de tr<span class=\"__11 _604\"></span>e se<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>ste \u00e5<span class=\"__11 _604\"></span>ren<span class=\"__11 _604\"></span>. De<span class=\"__11 _604\"></span>nna u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>lnin<span class=\"__11 _604\"></span>g \u00e4r \u00e4<span class=\"__11 _604\"></span>n mer o<span class=\"__11 _604\"></span>s\u00e4<span class=\"__11 _604\"></span>ker \u00e4n f<span class=\"__11 _604\"></span>\u00f6r an<span class=\"__11 _604\"></span>dra t<span class=\"__11 _604\"></span>ill<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>g\u00e5n<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>r d\u00e5 ut<span class=\"__11 _604\"></span>fa<span class=\"__11 _604\"></span>lle<span class=\"__11 _604\"></span>t und<span class=\"__11 _604\"></span>er d<span class=\"__11 _604\"></span>et kom<span class=\"__11 _604\"></span>man<span class=\"__11 _604\"></span>de \u00e5<span class=\"__11 _604\"></span>ret s<span class=\"__11 _604\"></span>tark<span class=\"__11 _604\"></span>t p\u00e5<span class=\"__11 _604\"></span> <span class=\"__11 _3e_7\"></span> <span class=\"__11 _611\"></span>vekas a<span class=\"__11 _604\"></span>v n\u00e4r e<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>ki<span class=\"__11 _604\"></span>lt sto<span class=\"__11 _604\"></span>ra fa<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>igh<span class=\"__11 _604\"></span>ete<span class=\"__11 _604\"></span>r fr\u00e5n<span class=\"__11 _604\"></span>tr\u00e4<span class=\"__11 _604\"></span>ds<span class=\"__11 _649\"> </span><span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Eget<span class=\"__11 _602\"></span> kapit<span class=\"__11 _602\"></span>al<span class=\"__11 _649\"> </span>Koncernens egna kapi<span class=\"__11 _602\"></span>tal delas upp p\u00e5 aktiek<span class=\"__11 _602\"></span>apital, till<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>sk<span class=\"__11 _604\"></span>jutet ka<span class=\"__11 _604\"></span>pita<span class=\"__11 _604\"></span>l, re<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>ver, bala<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>era<span class=\"__11 _604\"></span>t re<span class=\"__11 _604\"></span>sul<span class=\"__11 _604\"></span>tat sa<span class=\"__11 _604\"></span>mt in<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>hav utan best\u00e4mmande inflytande.<span class=\"__11 _649\"> </span>F\u00f6r<span class=\"__11 _604\"></span>v\u00e4r<span class=\"__11 _604\"></span>v a<span class=\"__11 _604\"></span>v egn<span class=\"__11 _604\"></span>a ak<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>er re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as s<span class=\"__11 _604\"></span>om en a<span class=\"__11 _604\"></span>vdra<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>st f<span class=\"__11 _604\"></span>r\u00e5n eget kapit<span class=\"__11 _602\"></span>al. Likvid fr\u00e5n avyt<span class=\"__11 _604\"></span>tring av aktier redovisas som<span class=\"__11 _602\"></span> en \u00f6kning av eget k<span class=\"__11 _602\"></span>apital. E<span class=\"__11 _602\"></span>ven<span class=\"__11 _602\"></span>tuella transaktionsk<span class=\"__11 _602\"></span>ostnader red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s dir<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>t mo<span class=\"__11 _604\"></span>t ege<span class=\"__11 _604\"></span>t kapi<span class=\"__11 _604\"></span>tal<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Utde<span class=\"__11 _604\"></span>ln<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as s<span class=\"__11 _604\"></span>om s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>d ef<span class=\"__11 _604\"></span>ter d<span class=\"__11 _604\"></span>et at<span class=\"__11 _604\"></span>t bo<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>-<span class=\"__11 _649\"> </span>st\u00e4mman godk\u00e4nt<span class=\"__11 _602\"></span> utdelningen.<span class=\"__11 _649\"> </span>Red<span class=\"__11 _604\"></span>og<span class=\"__11 _604\"></span>\u00f6re<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>e om d<span class=\"__11 _604\"></span>et eg<span class=\"__11 _604\"></span>na kap<span class=\"__11 _604\"></span>ital<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>, \u00e5ret<span class=\"__11 _604\"></span>s f\u00f6<span class=\"__11 _604\"></span>r\u00e4n<span class=\"__11 _604\"></span>dri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar oc<span class=\"__11 _604\"></span>h upp<span class=\"__11 _604\"></span>lys<span class=\"__11 _604\"></span>ni<span class=\"__11 _604\"></span>nga<span class=\"__11 _604\"></span>r kr<span class=\"__11 _604\"></span>ing f\u00f6<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>valt<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g av kap<span class=\"__11 _604\"></span>ital<span class=\"__11 _604\"></span>et l\u00e4<span class=\"__11 _604\"></span>mn<span class=\"__11 _604\"></span>as i not 26<span class=\"__11 _604\"></span>. Skulder<span class=\"__11 _649\"> </span>Skulder delas upp p\u00e5 kortfristiga skulder och l\u00e5ngfristiga skulder<span class=\"__11 _602\"></span>. Som k<span class=\"__11 _631\"></span>or<span class=\"__11 _604\"></span>tfristiga skulder r<span class=\"__11 _602\"></span>edovisas skulder<span class=\"__11 _602\"></span> som anti<span class=\"__11 _604\"></span>nge<span class=\"__11 _604\"></span>n ska<span class=\"__11 _604\"></span>ll be<span class=\"__11 _604\"></span>tal<span class=\"__11 _604\"></span>as in<span class=\"__11 _604\"></span>om to<span class=\"__11 _604\"></span>lv m<span class=\"__11 _604\"></span>\u00e5na<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r fr\u00e5<span class=\"__11 _604\"></span>n bal<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>s<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>dagen eller<span class=\"__11 _631\"></span>, dock endast betr<span class=\"__11 _602\"></span>\u00e4ffande r\u00f6relserelat<span class=\"__11 _602\"></span>erade skulder<span class=\"__11 _602\"></span>, f\u00f6rv\u00e4ntas bli<span class=\"__11 _602\"></span> betalda inom v<span class=\"__11 _602\"></span>erksamhetscykeln. D\u00e5 h<span class=\"__11 _604\"></span>\u00e4ns<span class=\"__11 _604\"></span>yn s\u00e5<span class=\"__11 _604\"></span>le<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>s tas ti<span class=\"__11 _604\"></span>ll ve<span class=\"__11 _604\"></span>rks<span class=\"__11 _604\"></span>amh<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>scy<span class=\"__11 _604\"></span>keln r<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>ovis<span class=\"__11 _604\"></span>as inga icke r<span class=\"__11 _602\"></span>\u00e4nteb\u00e4rande skulder<span class=\"__11 _602\"></span>, som e<span class=\"__11 _602\"></span>xempelvis leveran<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>t\u00f6rsskulder och upplupna<span class=\"__11 _602\"></span> personalkostnader<span class=\"__11 _631\"></span>, som l\u00e5ng<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>fri<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>. Sk<span class=\"__11 _604\"></span>uld<span class=\"__11 _604\"></span>er s<span class=\"__11 _604\"></span>om p<span class=\"__11 _604\"></span>\u00e5 gr<span class=\"__11 _604\"></span>und a<span class=\"__11 _604\"></span>v di<span class=\"__11 _604\"></span>skont<span class=\"__11 _604\"></span>eri<span class=\"__11 _604\"></span>ng re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as som r\u00e4nteb\u00e4rande \u00e4r medt<span class=\"__11 _602\"></span>agna bland kortfristiga skulder d\u00e5 de betalas inom<span class=\"__11 _602\"></span> verksamhetscykeln. R\u00e4nt<span class=\"__11 _602\"></span>eb\u00e4rande sku<span class=\"__11 _604\"></span>ld<span class=\"__11 _604\"></span>er kan r<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>ovis<span class=\"__11 _604\"></span>as s<span class=\"__11 _604\"></span>om l<span class=\"__11 _604\"></span>\u00e5ng<span class=\"__11 _604\"></span>fri<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>, \u00e4ven o<span class=\"__11 _604\"></span>m de f\u00f6<span class=\"__11 _604\"></span>r<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>fall<span class=\"__11 _604\"></span>er t<span class=\"__11 _604\"></span>ill b<span class=\"__11 _604\"></span>etal<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g in<span class=\"__11 _604\"></span>om to<span class=\"__11 _604\"></span>lv m\u00e5<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>der f<span class=\"__11 _604\"></span>r\u00e5n b<span class=\"__11 _604\"></span>al<span class=\"__11 _604\"></span>ans<span class=\"__11 _604\"></span>da<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n, om den u<span class=\"__11 _602\"></span>rsprungliga l\u00f6ptiden<span class=\"__11 _602\"></span> var<span class=\"__11 _602\"></span> l\u00e4ngre \u00e4n<span class=\"__11 _602\"></span> tolv<span class=\"__11 _602\"></span> m\u00e5nader oc<span class=\"__11 _604\"></span>h f\u00f6r<span class=\"__11 _604\"></span>etag<span class=\"__11 _604\"></span>et tr<span class=\"__11 _604\"></span>\u00e4f<span class=\"__11 _604\"></span>fat \u00f6ve<span class=\"__11 _604\"></span>ren<span class=\"__11 _604\"></span>skom<span class=\"__11 _604\"></span>me<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>e om at<span class=\"__11 _604\"></span>t re<span class=\"__11 _604\"></span>fi<span class=\"__11 _604\"></span>nan<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>siera f\u00f6rpliktelsen l\u00e5ngfristigt f\u00f6re rapportperiodens slut<span class=\"__11 _604\"></span>. Info<span class=\"__11 _604\"></span>rm<span class=\"__11 _604\"></span>atio<span class=\"__11 _604\"></span>n om s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r l\u00e4<span class=\"__11 _604\"></span>mna<span class=\"__11 _604\"></span>s i not<span class=\"__11 _604\"></span>ern<span class=\"__11 _604\"></span>a 27 oc<span class=\"__11 _604\"></span>h 30<span class=\"__11 _604\"></span>. I not<span class=\"__11 _602\"></span> 32 \u00e4r<span class=\"__11 _602\"></span> skulderna uppdelade<span class=\"__11 _602\"></span> p\u00e5 beloppen f\u00f6r<span class=\"__11 _602\"></span> skulder so<span class=\"__11 _604\"></span>m skal<span class=\"__11 _604\"></span>l beta<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>s ino<span class=\"__11 _604\"></span>m tol<span class=\"__11 _604\"></span>v m\u00e5<span class=\"__11 _604\"></span>nad<span class=\"__11 _604\"></span>er f<span class=\"__11 _604\"></span>r\u00e5n b<span class=\"__11 _604\"></span>al<span class=\"__11 _604\"></span>ans<span class=\"__11 _604\"></span>da<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n oc<span class=\"__11 _604\"></span>h sku<span class=\"__11 _604\"></span>ld<span class=\"__11 _604\"></span>er s<span class=\"__11 _604\"></span>om b<span class=\"__11 _604\"></span>etal<span class=\"__11 _604\"></span>as ef<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r tol<span class=\"__11 _604\"></span>v m\u00e5n<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>er fr<span class=\"__11 _604\"></span>\u00e5n b<span class=\"__11 _604\"></span>ala<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>dagen. Vidare l\u00e4m<span class=\"__11 _602\"></span>nas i no<span class=\"__11 _602\"></span>t 31<span class=\"__11 _602\"></span> uppgift om<span class=\"__11 _602\"></span> f\u00f6rdelningen<span class=\"__11 _602\"></span> mellan r\u00e4nteb\u00e4rande och ick<span class=\"__11 _602\"></span>e r\u00e4nteb\u00e4rande skulder<span class=\"__11 _649\"> </span><span class=\"__11 _602\"></span>.<span class=\"__11 _649\"> </span>IFRS 1<span class=\"__11 _602\"></span>0 K<span class=\"__11 _602\"></span>oncernredovisning<span class=\"__11 _649\"> </span>Koncernr<span class=\"__11 _602\"></span>edovisningen omf<span class=\"__11 _602\"></span>attar bok<span class=\"__11 _602\"></span>sluten f<span class=\"__11 _602\"></span>\u00f6r moder-<span class=\"__11 _649\"> </span>bolaget och de f\u00f6r<span class=\"__11 _602\"></span>etag, i <span class=\"__11 _602\"></span>vilka moderbolaget, direkt eller<span class=\"__11 _602\"></span> indirekt, har ett best<span class=\"__11 _602\"></span>\u00e4mmande inflytande. Enligt IFRS 10<span class=\"__11 _602\"></span> f\u00f6r<span class=\"__11 _602\"></span>eligger best\u00e4mmande inflyt<span class=\"__11 _602\"></span>ande n\u00e4r in<span class=\"__11 _602\"></span>vest<span class=\"__11 _602\"></span>eraren k<span class=\"__11 _602\"></span>an styra v<span class=\"__11 _602\"></span>erksamhet<span class=\"__11 _602\"></span>en, har r<span class=\"__11 _602\"></span>\u00e4tt till, eller \u00e4r exponerad f<span class=\"__11 _602\"></span>\u00f6r<span class=\"__11 _631\"></span>, r\u00f6rlig avkastning fr<span class=\"__11 _602\"></span>\u00e5n engagemanget i in<span class=\"__11 _602\"></span>vest<span class=\"__11 _602\"></span>eringsobjekte<span class=\"__11 _602\"></span>t och kan genom inflyt<span class=\"__11 _602\"></span>andet \u00f6v<span class=\"__11 _602\"></span>er inv<span class=\"__11 _602\"></span>esteringsobjek<span class=\"__11 _602\"></span>tet p\u00e5v<span class=\"__11 _602\"></span>erka sin avkastning fr<span class=\"__11 _602\"></span>\u00e5n inv<span class=\"__11 _602\"></span>esteringsobjek<span class=\"__11 _602\"></span>tet. Om ett do<span class=\"__11 _602\"></span>tter-<span class=\"__11 _649\"> </span>f\u00f6r<span class=\"__11 _602\"></span>etag <span class=\"__11 _602\"></span>vid f\u00f6rv\u00e4rv<span class=\"__11 _602\"></span>stidpunkten upp<span class=\"__11 _602\"></span>fyller villk<span class=\"__11 _602\"></span>oren f<span class=\"__11 _602\"></span>\u00f6r att klassificeras som att de<span class=\"__11 _602\"></span>t innehas f\u00f6r f<span class=\"__11 _602\"></span>\u00f6rs\u00e4ljning i enlighet med IFRS 5 redo<span class=\"__11 _602\"></span>visas det i enlighet med den redovisningss<span class=\"__11 _602\"></span>tandarden<span class=\"__11 _649\"> </span>.<span class=\"__11 _602\"></span> F\u00f6r<span class=\"__11 _604\"></span>s\u00e4l<span class=\"__11 _604\"></span>jni<span class=\"__11 _604\"></span>ng a<span class=\"__11 _604\"></span>v and<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>ar i do<span class=\"__11 _604\"></span>tte<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>f\u00f6r<span class=\"__11 _604\"></span>etag r<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>ovis<span class=\"__11 _604\"></span>as s<span class=\"__11 _604\"></span>om e<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>t kapital<span class=\"__11 _602\"></span>transaktion n\u00e4r transaktionen inte medf\u00f6r att det<span class=\"__11 _602\"></span> be<span class=\"__11 _604\"></span>st\u00e4<span class=\"__11 _604\"></span>mma<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e infl<span class=\"__11 _604\"></span>y<span class=\"__11 _604\"></span>tan<span class=\"__11 _604\"></span>det g<span class=\"__11 _604\"></span>\u00e5r f\u00f6<span class=\"__11 _604\"></span>rlo<span class=\"__11 _604\"></span>rat<span class=\"__11 _604\"></span>. O<span class=\"__11 _604\"></span>m kont<span class=\"__11 _604\"></span>rol<span class=\"__11 _604\"></span>len \u00f6ve<span class=\"__11 _604\"></span>r ett k<span class=\"__11 _602\"></span>oncernf\u00f6ret<span class=\"__11 _602\"></span>ag som bedriv<span class=\"__11 _602\"></span>er r\u00f6relse<span class=\"__11 _602\"></span> upph\u00f6r<span class=\"__11 _631\"></span>, v\u00e4rderas even<span class=\"__11 _602\"></span>tuellt<span class=\"__11 _602\"></span> \u00e5terst\u00e5ende<span class=\"__11 _602\"></span> innehav<span class=\"__11 _602\"></span> till<span class=\"__11 _602\"></span> verkligt<span class=\"__11 _602\"></span> v\u00e4rd<span class=\"__11 _602\"></span>e. Innehav<span class=\"__11 _602\"></span> utan b<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>t\u00e4m<span class=\"__11 _604\"></span>ma<span class=\"__11 _604\"></span>nde i<span class=\"__11 _604\"></span>nfl<span class=\"__11 _604\"></span>yt<span class=\"__11 _604\"></span>and<span class=\"__11 _604\"></span>e kan f\u00e5 et<span class=\"__11 _604\"></span>t ne<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>tiv<span class=\"__11 _604\"></span>t v\u00e4r<span class=\"__11 _604\"></span>de om ett del\u00e4gt<span class=\"__11 _602\"></span> dotterf\u00f6ret<span class=\"__11 _602\"></span>ag g\u00e5r med<span class=\"__11 _602\"></span> f\u00f6rlust.<span class=\"__11 _649\"> </span>F\u00f6r<span class=\"__11 _604\"></span>v\u00e4r<span class=\"__11 _604\"></span>va<span class=\"__11 _604\"></span>de f\u00f6<span class=\"__11 _604\"></span>reta<span class=\"__11 _604\"></span>g me<span class=\"__11 _604\"></span>dta<span class=\"__11 _604\"></span>s i konc<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>nre<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n fr\u00e5n oc<span class=\"__11 _604\"></span>h me<span class=\"__11 _604\"></span>d det k<span class=\"__11 _604\"></span>va<span class=\"__11 _604\"></span>rt<span class=\"__11 _604\"></span>al in<span class=\"__11 _604\"></span>om vi<span class=\"__11 _604\"></span>lket f\u00f6<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>v\u00e4r<span class=\"__11 _604\"></span>vet s<span class=\"__11 _604\"></span>ker. P\u00e5 mot<span class=\"__11 _604\"></span>sva<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>ran<span class=\"__11 _604\"></span>de vi<span class=\"__11 _604\"></span>s me<span class=\"__11 _604\"></span>dta<span class=\"__11 _604\"></span>s av<span class=\"__11 _604\"></span>y<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>tra<span class=\"__11 _604\"></span>de f\u00f6<span class=\"__11 _604\"></span>reta<span class=\"__11 _604\"></span>g fra<span class=\"__11 _604\"></span>m till o<span class=\"__11 _604\"></span>ch m<span class=\"__11 _604\"></span>ed s<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>ta kvartalet f\u00f6re tidpunkten f\u00f6r avyttringen<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Koncerninterna f<span class=\"__11 _602\"></span>ordringar<span class=\"__11 _602\"></span>, skulder<span class=\"__11 _631\"></span>, int\u00e4kter och  <span class=\"__11 _3e_7\"></span>kos<span class=\"__11 _604\"></span>tn<span class=\"__11 _604\"></span>ade<span class=\"__11 _604\"></span>r el<span class=\"__11 _604\"></span>imi<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>ras i s<span class=\"__11 _604\"></span>in h<span class=\"__11 _604\"></span>elh<span class=\"__11 _604\"></span>et vi<span class=\"__11 _604\"></span>d upp<span class=\"__11 _604\"></span>r\u00e4<span class=\"__11 _604\"></span>tta<span class=\"__11 _604\"></span>nde<span class=\"__11 _604\"></span>t av koncernredo<span class=\"__11 _602\"></span>visningen. Vinster som<span class=\"__11 _602\"></span> uppk<span class=\"__11 _602\"></span>ommer vid<span class=\"__11 _602\"></span> koncerni<span class=\"__11 _602\"></span>nterna<span class=\"__11 _602\"></span> transaktioner<span class=\"__11 _602\"></span> och som ur k<span class=\"__11 _602\"></span>oncernsynpunk<span class=\"__11 _604\"></span>t \u00e4r orealiserade p\u00e5 balans<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>dagen elimi<span class=\"__11 _602\"></span>neras i si<span class=\"__11 _602\"></span>n helhet. Oreal<span class=\"__11 _602\"></span>iserade f\u00f6rl<span class=\"__11 _602\"></span>uster p\u00e5<span class=\"__11 _602\"></span> koncernin<span class=\"__11 _602\"></span>terna<span class=\"__11 _602\"></span> transaktioner<span class=\"__11 _602\"></span> elimineras<span class=\"__11 _602\"></span> ocks\u00e5 p\u00e5 sa<span class=\"__11 _602\"></span>mma s\u00e4t<span class=\"__11 _604\"></span>t s<span class=\"__11 _604\"></span>om or<span class=\"__11 _604\"></span>ea<span class=\"__11 _604\"></span>lis<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ade v<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>ste<span class=\"__11 _604\"></span>r<span class=\"__11 _602\"></span>, s\u00e5v<span class=\"__11 _604\"></span>id<span class=\"__11 _604\"></span>a inte f\u00f6<span class=\"__11 _604\"></span>rlu<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>en mo<span class=\"__11 _604\"></span>t<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>svar<span class=\"__11 _604\"></span>as av e<span class=\"__11 _604\"></span>tt n<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>riv<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>be<span class=\"__11 _604\"></span>hov. Go<span class=\"__11 _604\"></span>odw<span class=\"__11 _604\"></span>ill<span class=\"__11 _604\"></span>, h\u00e4n<span class=\"__11 _604\"></span>f\u00f6rl<span class=\"__11 _604\"></span>ig ti<span class=\"__11 _604\"></span>ll ut<span class=\"__11 _604\"></span>lan<span class=\"__11 _604\"></span>dsve<span class=\"__11 _604\"></span>rks<span class=\"__11 _604\"></span>am<span class=\"__11 _604\"></span>het<span class=\"__11 _604\"></span>, \u00e4r ut<span class=\"__11 _604\"></span>tr<span class=\"__11 _604\"></span>yc<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>t i loka<span class=\"__11 _604\"></span>l valu<span class=\"__11 _604\"></span>ta. O<span class=\"__11 _604\"></span>mr<span class=\"__11 _604\"></span>\u00e4k<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>gen t<span class=\"__11 _604\"></span>ill s<span class=\"__11 _604\"></span>vens<span class=\"__11 _604\"></span>ka kro<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span>r f\u00f6l<span class=\"__11 _604\"></span>je<span class=\"__11 _604\"></span>r IAS 2<span class=\"__11 _604\"></span>1<span class=\"__11 _604\"></span>. Info<span class=\"__11 _604\"></span>rm<span class=\"__11 _604\"></span>atio<span class=\"__11 _604\"></span>n om g<span class=\"__11 _604\"></span>oo<span class=\"__11 _604\"></span>dwil<span class=\"__11 _604\"></span>l l\u00e4<span class=\"__11 _604\"></span>mna<span class=\"__11 _604\"></span>s i no<span class=\"__11 _604\"></span>t 18<span class=\"__11 _649\"> </span>.<span class=\"__11 _649\"> </span>IFR<span class=\"__11 _604\"></span>S 3 R\u00f6r<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>sef<span class=\"__11 _604\"></span>\u00f6r<span class=\"__11 _604\"></span>v\u00e4r<span class=\"__11 _604\"></span>v<span class=\"__11 _649\"> </span>I denna r<span class=\"__11 _602\"></span>edovisningsstandard<span class=\"__11 _602\"></span> behandlas r\u00f6relsef<span class=\"__11 _602\"></span>\u00f6rv\u00e4rv,<span class=\"__11 _602\"></span> me<span class=\"__11 _604\"></span>d vil<span class=\"__11 _604\"></span>ket avs<span class=\"__11 _604\"></span>es s<span class=\"__11 _604\"></span>am<span class=\"__11 _604\"></span>man<span class=\"__11 _604\"></span>f\u00f6ra<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e av se<span class=\"__11 _604\"></span>pa<span class=\"__11 _604\"></span>rat<span class=\"__11 _604\"></span>a f\u00f6re<span class=\"__11 _604\"></span>tag ell<span class=\"__11 _604\"></span>er ve<span class=\"__11 _604\"></span>rks<span class=\"__11 _604\"></span>amh<span class=\"__11 _604\"></span>ete<span class=\"__11 _604\"></span>r. Om f\u00f6r<span class=\"__11 _604\"></span>v\u00e4<span class=\"__11 _604\"></span>rv<span class=\"__11 _604\"></span>et ej av<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>r r\u00f6r<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>se, v<span class=\"__11 _604\"></span>ilket \u00e4<span class=\"__11 _604\"></span>r nor<span class=\"__11 _604\"></span>ma<span class=\"__11 _604\"></span>lt vi<span class=\"__11 _604\"></span>d f\u00f6r<span class=\"__11 _604\"></span>v\u00e4r<span class=\"__11 _604\"></span>v a<span class=\"__11 _604\"></span>v fas<span class=\"__11 _604\"></span>tig<span class=\"__11 _604\"></span>he<span class=\"__11 _604\"></span>ter, till\u00e4<span class=\"__11 _604\"></span>mp<span class=\"__11 _604\"></span>as in<span class=\"__11 _604\"></span>te IFR<span class=\"__11 _604\"></span>S 3. <span class=\"ws0_11\"> </span>I s\u00e5dana f<span class=\"__11 _602\"></span>all g\u00e4ller<span class=\"__11 _602\"></span> i st\u00e4<span class=\"__11 _602\"></span>llet att<span class=\"__11 _602\"></span> f\u00f6rv\u00e4rvskostnaden  <span class=\"__11 _3e_7\"></span>f\u00f6rdelas p\u00e5 de enskilt identifierbara t<span class=\"__11 _602\"></span>illg\u00e5ngarna och skulderna efter deras verkliga v<span class=\"__11 _602\"></span>\u00e4rden vid f\u00f6rv\u00e4rvstidpunkten utan uppbokning av<span class=\"__11 _602\"></span> goodwill<span class=\"__11 _602\"></span> och uppskjuten<span class=\"__11 _602\"></span> skatte<span class=\"__11 _602\"></span>fordran/<span class=\"__11 _649\"> </span>skatteskuld med anledning av f<span class=\"__11 _602\"></span>\u00f6rv\u00e4r<span class=\"__11 _604\"></span>vet.<span class=\"__11 _649\"> </span>F\u00f6r<span class=\"__11 _604\"></span>v\u00e4r<span class=\"__11 _604\"></span>v a<span class=\"__11 _604\"></span>v r\u00f6r<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>ser, oav<span class=\"__11 _604\"></span>set<span class=\"__11 _604\"></span>t om f<span class=\"__11 _604\"></span>\u00f6r<span class=\"__11 _604\"></span>v\u00e4r<span class=\"__11 _604\"></span>ve<span class=\"__11 _604\"></span>n avs<span class=\"__11 _604\"></span>er a<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>lar i a<span class=\"__11 _604\"></span>nn<span class=\"__11 _604\"></span>at f\u00f6r<span class=\"__11 _604\"></span>etag e<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>er et<span class=\"__11 _604\"></span>t di<span class=\"__11 _604\"></span>rek<span class=\"__11 _604\"></span>t f\u00f6<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>v\u00e4r<span class=\"__11 _604\"></span>v av t<span class=\"__11 _604\"></span>ill<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>nga<span class=\"__11 _604\"></span>r oc<span class=\"__11 _604\"></span>h  <span class=\"__11 _3e_7\"></span>s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r<span class=\"__11 _602\"></span>, red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s enl<span class=\"__11 _604\"></span>igt f<span class=\"__11 _604\"></span>\u00f6r<span class=\"__11 _604\"></span>v\u00e4r<span class=\"__11 _604\"></span>v<span class=\"__11 _604\"></span>sm<span class=\"__11 _604\"></span>etod<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>. O<span class=\"__11 _604\"></span>m f\u00f6r<span class=\"__11 _604\"></span>v\u00e4<span class=\"__11 _604\"></span>rv<span class=\"__11 _604\"></span>et avs<span class=\"__11 _604\"></span>er a<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>ela<span class=\"__11 _604\"></span>r i et<span class=\"__11 _604\"></span>t f\u00f6r<span class=\"__11 _604\"></span>etag i<span class=\"__11 _604\"></span>nn<span class=\"__11 _604\"></span>eb<span class=\"__11 _604\"></span>\u00e4r me<span class=\"__11 _604\"></span>tod<span class=\"__11 _604\"></span>en att f\u00f6rv\u00e4rvet betraktas som en transaktion varigenom koncernen<span class=\"__11 _602\"></span>  <span class=\"__11 _3e_7\"></span>indirekt f\u00f6rv\u00e4rvar d<span class=\"__11 _602\"></span>otterf\u00f6retage<span class=\"__11 _602\"></span>ts tillg\u00e5n<span class=\"__11 _602\"></span>gar oc<span class=\"__11 _604\"></span>h \u00f6ver<span class=\"__11 _604\"></span>tar d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>s sk<span class=\"__11 _604\"></span>ul<span class=\"__11 _604\"></span>der o<span class=\"__11 _604\"></span>ch e<span class=\"__11 _604\"></span>ventu<span class=\"__11 _604\"></span>alf<span class=\"__11 _604\"></span>\u00f6rp<span class=\"__11 _604\"></span>lik<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>er. Det koncern <span class=\"__11 _3e_7\"></span>m\u00e4ssiga ansk<span class=\"__11 _602\"></span>affningsv<span class=\"__11 _602\"></span>\u00e4rdet<span class=\"__11 _602\"></span> fastst\u00e4lls<span class=\"__11 _602\"></span> genom en  <span class=\"__11 _3e_7\"></span>f\u00f6r<span class=\"__11 _604\"></span>v\u00e4rvsanalys i anslutning till<span class=\"__11 _602\"></span> r\u00f6relsef\u00f6rv\u00e4r<span class=\"__11 _604\"></span>vet. I analy<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>sen fastst\u00e4lls<span class=\"__11 _602\"></span> dels ansk<span class=\"__11 _602\"></span>affningsv\u00e4rde<span class=\"__11 _602\"></span>t f\u00f6r<span class=\"__11 _602\"></span> andelarna eller<span class=\"__11 _602\"></span> r\u00f6relsen, dels<span class=\"__11 _602\"></span> det v<span class=\"__11 _602\"></span>erkliga v\u00e4<span class=\"__11 _602\"></span>rdet av<span class=\"__11 _602\"></span> f\u00f6rv\u00e4rvade iden<span class=\"__11 _602\"></span>ti<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>fierbara tillg\u00e5ngar samt \u00f6v<span class=\"__11 _602\"></span>ertagna skulder och eventu<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>alf\u00f6rpliktelser<span class=\"__11 _631\"></span>. Ko<span class=\"__11 _602\"></span>ncernm\u00e4ssig goodwill<span class=\"__11 _602\"></span> ber\u00e4knas som<span class=\"__11 _602\"></span> skillnaden mellan<span class=\"__11 _602\"></span> anskaffni<span class=\"__11 _602\"></span>ngsv\u00e4rdet<span class=\"__11 _602\"></span> f\u00f6r do<span class=\"__11 _602\"></span>tterf\u00f6retags<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>andelarna och<span class=\"__11 _602\"></span> det ver<span class=\"__11 _602\"></span>kliga v\u00e4<span class=\"__11 _602\"></span>rdet netto<span class=\"__11 _602\"></span> av f<span class=\"__11 _602\"></span>\u00f6rv\u00e4rvade till<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar, \u00f6verta<span class=\"__11 _604\"></span>gn<span class=\"__11 _604\"></span>a sku<span class=\"__11 _604\"></span>ld<span class=\"__11 _604\"></span>er o<span class=\"__11 _604\"></span>ch s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>df\u00f6<span class=\"__11 _604\"></span>rd de<span class=\"__11 _604\"></span>l av eve<span class=\"__11 _604\"></span>n<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>tualf\u00f6rpliktelser. Om<span class=\"__11 _602\"></span> innehav utan best\u00e4mmande infly<span class=\"__11 _602\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>tand<span class=\"__11 _604\"></span>e k<span class=\"__11 _604\"></span>var<span class=\"__11 _604\"></span>st\u00e5<span class=\"__11 _604\"></span>r ef<span class=\"__11 _604\"></span>ter f<span class=\"__11 _604\"></span>\u00f6r<span class=\"__11 _604\"></span>v\u00e4r<span class=\"__11 _604\"></span>ve<span class=\"__11 _604\"></span>t g\u00f6r<span class=\"__11 _604\"></span>s b<span class=\"__11 _604\"></span>er\u00e4<span class=\"__11 _604\"></span>kni<span class=\"__11 _604\"></span>ng av g<span class=\"__11 _604\"></span>oo<span class=\"__11 _604\"></span>dwi<span class=\"__11 _604\"></span>ll normalt end<span class=\"__11 _602\"></span>ast utif<span class=\"__11 _602\"></span>r\u00e5n k<span class=\"__11 _602\"></span>oncernens and<span class=\"__11 _602\"></span>el av d<span class=\"__11 _602\"></span>en f\u00f6rv\u00e4r<span class=\"__11 _631\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>vade r<span class=\"__11 _602\"></span>\u00f6relsen.<span class=\"__11 _649\"> </span>T<span class=\"__11 _631\"></span>ransaktionskostnader vid<span class=\"__11 _602\"></span> r\u00f6relsef\u00f6rv\u00e4rv k<span class=\"__11 _602\"></span>ostnadsf\u00f6rs direkt<span class=\"__11 _604\"></span>. Vid stegvisa f\u00f6rv\u00e4rv omv<span class=\"__11 _602\"></span>\u00e4rderas tidigare inne<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>hav t<span class=\"__11 _604\"></span>ill ve<span class=\"__11 _604\"></span>rkl<span class=\"__11 _604\"></span>igt v\u00e4<span class=\"__11 _604\"></span>rd<span class=\"__11 _604\"></span>e oc<span class=\"__11 _604\"></span>h res<span class=\"__11 _604\"></span>ult<span class=\"__11 _604\"></span>atet r<span class=\"__11 _604\"></span>edov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as i r<span class=\"__11 _604\"></span>esu<span class=\"__11 _604\"></span>ltat-<span class=\"__11 _649\"> </span>r\u00e4kningen n\u00e4r det best\u00e4mmande inflytandet uppn\u00e5s. Villkorade k\u00f6peskillingar v\u00e4rderas vid f\u00f6rv\u00e4rvstillf\u00e4llet och upptas till v<span class=\"__11 _602\"></span>erkligt v\u00e4rde. Om villk<span class=\"__11 _602\"></span>orade k\u00f6peskillingar i efterf\u00f6ljande bokslut omv\u00e4rderas redovisas f\u00f6r\u00e4ndringen i resultatr\u00e4kningen.<span class=\"__11 _649\"> </span>Goodwill v\u00e4rderas till anskaffningsv\u00e4rde minus<span class=\"__11 _602\"></span> ackumu<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>lerade nedskrivningar<span class=\"__11 _631\"></span>. Goodwill f<span class=\"__11 _602\"></span>\u00f6rdelas till<span class=\"__11 _602\"></span> kassagenere<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>ran<span class=\"__11 _604\"></span>de e<span class=\"__11 _604\"></span>nhe<span class=\"__11 _604\"></span>ter m<span class=\"__11 _604\"></span>ed \u00e5<span class=\"__11 _604\"></span>rli<span class=\"__11 _604\"></span>g pr\u00f6v<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g av ne<span class=\"__11 _604\"></span>ds<span class=\"__11 _604\"></span>kr<span class=\"__11 _604\"></span>ivn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>sb<span class=\"__11 _604\"></span>eh<span class=\"__11 _604\"></span>ov enl<span class=\"__11 _604\"></span>igt I<span class=\"__11 _604\"></span>AS 3<span class=\"__11 _604\"></span>6<span class=\"__11 _649\"> </span>.<span class=\"__11 _649\"> </span>Vid r\u00f6relsef<span class=\"__11 _602\"></span>\u00f6rv\u00e4rv d\u00e4r ansk<span class=\"__11 _602\"></span>affningskostnaden<span class=\"__11 _602\"></span>  <span class=\"__11 _3e_7\"></span>understiger net<span class=\"__11 _604\"></span>tov\u00e4r<span class=\"__11 _604\"></span>det a<span class=\"__11 _604\"></span>v f\u00f6r<span class=\"__11 _604\"></span>v\u00e4<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>vad<span class=\"__11 _604\"></span>e till<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>nga<span class=\"__11 _604\"></span>r oc<span class=\"__11 _604\"></span>h \u00f6ver<span class=\"__11 _604\"></span>ta<span class=\"__11 _604\"></span>gn<span class=\"__11 _604\"></span>a  <span class=\"__11 _3e_7\"></span>skulder samt e<span class=\"__11 _602\"></span>vent<span class=\"__11 _602\"></span>ualf\u00f6rpliktelser<span class=\"__11 _631\"></span>, redovisas skil<span class=\"__11 _602\"></span>lnaden direkt i resultatr\u00e4kningen<span class=\"__11 _649\"> </span><span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>IAS 21<span class=\"__11 _602\"></span> Effekterna<span class=\"__11 _602\"></span> av \u00e4ndrade<span class=\"__11 _602\"></span> valut<span class=\"__11 _602\"></span>akurser<span class=\"__11 _649\"> </span>T<span class=\"__11 _602\"></span>ran<span class=\"__11 _604\"></span>sak<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>ion<span class=\"__11 _604\"></span>er i ut<span class=\"__11 _604\"></span>l\u00e4n<span class=\"__11 _604\"></span>ds<span class=\"__11 _604\"></span>k val<span class=\"__11 _604\"></span>uta<span class=\"__11 _649\"> </span>T<span class=\"__11 _631\"></span>ransak<span class=\"__11 _604\"></span>tioner i utl\u00e4ndsk valu<span class=\"__11 _602\"></span>ta omr\u00e4knas till<span class=\"__11 _602\"></span> den funk<span class=\"__11 _602\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>tionella valutan<span class=\"__11 _602\"></span> efter den valu<span class=\"__11 _602\"></span>takurs som f\u00f6religger p\u00e5 transaktionsda<span class=\"__11 _604\"></span>gen. Monet\u00e4ra tillg\u00e5ngar och skulder i utl\u00e4ndsk valuta<span class=\"__11 _602\"></span> r\u00e4knas om till<span class=\"__11 _602\"></span> den funktionella valutan efter den valut<span class=\"__11 _602\"></span>a <span class=\"__11 _3e_7\"></span>kurs som f\u00f6religger p\u00e5 balansdag<span class=\"__11 _604\"></span>en. V<span class=\"__11 _602\"></span>alutakursdifferenser som uppst\u00e5r vid omr\u00e4kningarna red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s i res<span class=\"__11 _604\"></span>ult<span class=\"__11 _604\"></span>atr\u00e4<span class=\"__11 _604\"></span>kni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>. Ic<span class=\"__11 _604\"></span>ke<span class=\"__11 _604\"></span>-m<span class=\"__11 _604\"></span>one<span class=\"__11 _604\"></span>t\u00e4r<span class=\"__11 _604\"></span>a till<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>nga<span class=\"__11 _604\"></span>r oc<span class=\"__11 _604\"></span>h sku<span class=\"__11 _604\"></span>ld<span class=\"__11 _604\"></span>er s<span class=\"__11 _604\"></span>om re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as ti<span class=\"__11 _604\"></span>ll hi<span class=\"__11 _604\"></span>sto<span class=\"__11 _604\"></span>ris<span class=\"__11 _604\"></span>ka an<span class=\"__11 _604\"></span>skaf<span class=\"__11 _604\"></span>fni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>s-<span class=\"__11 _649\"> </span>v\u00e4rden omr\u00e4knas till<span class=\"__11 _602\"></span> valutakurs vid<span class=\"__11 _602\"></span> transaktionstillf\u00e4llet.<span class=\"__11 _649\"> </span>Funktionell valu<span class=\"__11 _602\"></span>ta \u00e4r v<span class=\"__11 _602\"></span>alutan i<span class=\"__11 _602\"></span> de prim\u00e4ra ek<span class=\"__11 _602\"></span>onomiska  <span class=\"__11 _3e_7\"></span>milj\u00f6er d\u00e4r de<span class=\"__11 _602\"></span> i k<span class=\"__11 _602\"></span>oncernen in<span class=\"__11 _602\"></span>g\u00e5ende f\u00f6re<span class=\"__11 _602\"></span>tagen bedriv<span class=\"__11 _602\"></span>er sin<span class=\"__11 _602\"></span> verksamhet. Utl\u00e4ndska<span class=\"__11 _602\"></span> verksamhe<span class=\"__11 _602\"></span>ters finansiella rapporter<span class=\"__11 _649\"> </span>Tillg\u00e5ngar och skulder i utlandsverksamheter<span class=\"__11 _631\"></span>, inklusive go<span class=\"__11 _604\"></span>odw<span class=\"__11 _604\"></span>ill o<span class=\"__11 _604\"></span>ch a<span class=\"__11 _604\"></span>ndr<span class=\"__11 _604\"></span>a konc<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>nm<span class=\"__11 _604\"></span>\u00e4s<span class=\"__11 _604\"></span>sig<span class=\"__11 _604\"></span>a \u00f6ver- oc<span class=\"__11 _604\"></span>h und<span class=\"__11 _604\"></span>er-<span class=\"__11 _649\"> </span>v\u00e4rd<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>, omr<span class=\"__11 _604\"></span>\u00e4kn<span class=\"__11 _604\"></span>as t<span class=\"__11 _604\"></span>ill sve<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>ka kro<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span>r ef<span class=\"__11 _604\"></span>ter d<span class=\"__11 _604\"></span>en val<span class=\"__11 _604\"></span>uta<span class=\"__11 _604\"></span>kur<span class=\"__11 _604\"></span>s so<span class=\"__11 _604\"></span>m r\u00e5d<span class=\"__11 _604\"></span>er p<span class=\"__11 _604\"></span>\u00e5 ba<span class=\"__11 _604\"></span>lan<span class=\"__11 _604\"></span>sd<span class=\"__11 _604\"></span>ag<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>. Int\u00e4<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>ter o<span class=\"__11 _604\"></span>ch kos<span class=\"__11 _604\"></span>tn<span class=\"__11 _604\"></span>ade<span class=\"__11 _604\"></span>r i en utlandsv<span class=\"__11 _602\"></span>erksamhet<span class=\"__11 _602\"></span> omr\u00e4knas t<span class=\"__11 _602\"></span>ill s<span class=\"__11 _602\"></span>vensk<span class=\"__11 _602\"></span>a kronor<span class=\"__11 _602\"></span> efter genomsnitt<span class=\"__11 _604\"></span>skurs. Nettoin<span class=\"__11 _602\"></span>vesteri<span class=\"__11 _602\"></span>ng i<span class=\"__11 _602\"></span> en utl<span class=\"__11 _602\"></span>andsverk<span class=\"__11 _602\"></span>samhet<span class=\"__11 _649\"> </span>Om<span class=\"__11 _604\"></span>r\u00e4k<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>dif<span class=\"__11 _604\"></span>fe<span class=\"__11 _604\"></span>ren<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>r so<span class=\"__11 _604\"></span>m up<span class=\"__11 _604\"></span>ps<span class=\"__11 _604\"></span>t\u00e5r i sa<span class=\"__11 _604\"></span>mb<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>d me<span class=\"__11 _604\"></span>d omr<span class=\"__11 _604\"></span>\u00e4k<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g av en u<span class=\"__11 _604\"></span>tl\u00e4<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>sk ne<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>oinve<span class=\"__11 _604\"></span>ste<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>g re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s bland \u00f6vrigt t<span class=\"__11 _602\"></span>otalresultat. V<span class=\"__11 _631\"></span>alutal\u00e5n och valutaderivat<span class=\"__11 _602\"></span> f\u00f6r s\u00e4kring av omr\u00e4kningsexponering v\u00e4rderas till balans-<span class=\"__11 _649\"> </span>dagens kurs. K<span class=\"__11 _602\"></span>ursdifferenser<span class=\"__11 _602\"></span> redovisas,<span class=\"__11 _602\"></span> med beaktande av skatteeffekten, bland \u00f6vrigt<span class=\"__11 _602\"></span> totalresulta<span class=\"__11 _602\"></span>t.<span class=\"__11 _649\"> </span>Med s\u00e4kring av omr\u00e4kningsexponering reduceras valuta-<span class=\"__11 _649\"> </span>effekten vid omr\u00e4kning av utlandsv<span class=\"__11 _602\"></span>erksamheter till svensk<span class=\"__11 _602\"></span>a kronor<span class=\"__11 _631\"></span>. Ev<span class=\"__11 _602\"></span>entue<span class=\"__11 _602\"></span>ll term<span class=\"__11 _602\"></span>inspremie peri<span class=\"__11 _602\"></span>odiseras \u00f6v<span class=\"__11 _602\"></span>er l\u00f6p<span class=\"__11 _604\"></span>tid<span class=\"__11 _604\"></span>en o<span class=\"__11 _604\"></span>ch re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as s<span class=\"__11 _604\"></span>om r\u00e4<span class=\"__11 _604\"></span>ntei<span class=\"__11 _604\"></span>nt\u00e4k<span class=\"__11 _604\"></span>t el<span class=\"__11 _604\"></span>le<span class=\"__11 _604\"></span>r r\u00e4nt<span class=\"__11 _604\"></span>ekos<span class=\"__11 _604\"></span>tna<span class=\"__11 _604\"></span>d<span class=\"__11 _604\"></span>. Vid a<span class=\"__11 _604\"></span>v<span class=\"__11 _604\"></span>y<span class=\"__11 _604\"></span>ttr<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>g av en u<span class=\"__11 _604\"></span>tla<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>sver<span class=\"__11 _604\"></span>ksa<span class=\"__11 _604\"></span>mhe<span class=\"__11 _604\"></span>t omf\u00f6<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>s de ti<span class=\"__11 _604\"></span>ll verksamheten h\u00e4nf<span class=\"__11 _602\"></span>\u00f6rliga ackumulerade omr\u00e4knings-<span class=\"__11 _649\"> </span>differenserna<span class=\"__11 _602\"></span> och ackumulerade<span class=\"__11 _602\"></span> kursdifferenserna<span class=\"__11 _602\"></span> fr\u00e5n<span class=\"__11 _602\"></span> event<span class=\"__11 _602\"></span>uell valutas\u00e4kring ti<span class=\"__11 _602\"></span>ll koncernens resultatr\u00e4kning<span class=\"__11 _649\"> </span>. IFRS 5<span class=\"__11 _602\"></span> Anl\u00e4ggningstillg\u00e5ngar som<span class=\"__11 _602\"></span> innehas f\u00f6r<span class=\"__11 _602\"></span> f\u00f6rs\u00e4ljning och<span class=\"__11 _602\"></span> avvecklade v<span class=\"__11 _602\"></span>erksamheter<span class=\"__11 _649\"> </span>En av<span class=\"__11 _604\"></span>ve<span class=\"__11 _604\"></span>ck<span class=\"__11 _604\"></span>lad ve<span class=\"__11 _604\"></span>rks<span class=\"__11 _604\"></span>am<span class=\"__11 _604\"></span>het \u00e4<span class=\"__11 _604\"></span>r en d<span class=\"__11 _604\"></span>el av e<span class=\"__11 _604\"></span>tt f\u00f6<span class=\"__11 _604\"></span>reta<span class=\"__11 _604\"></span>gs ve<span class=\"__11 _604\"></span>rk<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>samhet som representerar en sj\u00e4lvst\u00e4ndig<span class=\"__11 _602\"></span> r\u00f6relsegren ell<span class=\"__11 _604\"></span>er e<span class=\"__11 _604\"></span>n v\u00e4s<span class=\"__11 _604\"></span>entl<span class=\"__11 _604\"></span>ig ve<span class=\"__11 _604\"></span>rks<span class=\"__11 _604\"></span>amh<span class=\"__11 _604\"></span>et in<span class=\"__11 _604\"></span>om e<span class=\"__11 _604\"></span>tt g<span class=\"__11 _604\"></span>eo<span class=\"__11 _604\"></span>gra<span class=\"__11 _604\"></span>fi<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>t om<span class=\"__11 _604\"></span>r\u00e5d<span class=\"__11 _604\"></span>e oc<span class=\"__11 _604\"></span>h ing<span class=\"__11 _604\"></span>\u00e5r i e<span class=\"__11 _604\"></span>n end<span class=\"__11 _604\"></span>a sa<span class=\"__11 _604\"></span>mo<span class=\"__11 _604\"></span>rdn<span class=\"__11 _604\"></span>ad p<span class=\"__11 _604\"></span>lan f<span class=\"__11 _604\"></span>\u00f6r at<span class=\"__11 _604\"></span>t av<span class=\"__11 _604\"></span>y<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>tra e<span class=\"__11 _604\"></span>n sj\u00e4lvst\u00e4ndig r\u00f6relsegren eller en v\u00e4sentlig<span class=\"__11 _602\"></span> verksam<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>het s<span class=\"__11 _604\"></span>om b<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>riv<span class=\"__11 _604\"></span>s ino<span class=\"__11 _604\"></span>m et<span class=\"__11 _604\"></span>t ge<span class=\"__11 _604\"></span>og<span class=\"__11 _604\"></span>raf<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>kt o<span class=\"__11 _604\"></span>mr\u00e5<span class=\"__11 _604\"></span>de, e<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>er \u00e4r et<span class=\"__11 _604\"></span>t <span class=\"__11 _3e_7\"></span>  <span class=\"__11 _611\"></span>dot<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>f<span class=\"__11 _604\"></span>\u00f6re<span class=\"__11 _604\"></span>tag s<span class=\"__11 _604\"></span>om f\u00f6<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>v\u00e4r<span class=\"__11 _604\"></span>vat<span class=\"__11 _604\"></span>s ute<span class=\"__11 _604\"></span>slu<span class=\"__11 _604\"></span>tan<span class=\"__11 _604\"></span>de f\u00f6<span class=\"__11 _604\"></span>r at<span class=\"__11 _604\"></span>t vidares\u00e4ljas<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Kl<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>sif<span class=\"__11 _604\"></span>ic<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ing s<span class=\"__11 _604\"></span>om e<span class=\"__11 _604\"></span>n av<span class=\"__11 _604\"></span>vec<span class=\"__11 _604\"></span>kl<span class=\"__11 _604\"></span>ad ve<span class=\"__11 _604\"></span>rks<span class=\"__11 _604\"></span>am<span class=\"__11 _604\"></span>het s<span class=\"__11 _604\"></span>ker vi<span class=\"__11 _604\"></span>d avy<span class=\"__11 _604\"></span>ttring eller vid en tidigare<span class=\"__11 _602\"></span> tidpunkt d\u00e5 verksamheten<span class=\"__11 _602\"></span> uppfyller kri<span class=\"__11 _602\"></span>terierna<span class=\"__11 _602\"></span> f\u00f6r a<span class=\"__11 _602\"></span>tt klassificeras som<span class=\"__11 _602\"></span> innehav f<span class=\"__11 _602\"></span>\u00f6r f\u00f6r<span class=\"__11 _604\"></span>s\u00e4<span class=\"__11 _604\"></span>ljn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>. En a<span class=\"__11 _604\"></span>v<span class=\"__11 _604\"></span>yt<span class=\"__11 _604\"></span>tr<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>sg<span class=\"__11 _604\"></span>ru<span class=\"__11 _604\"></span>pp so<span class=\"__11 _604\"></span>m ska l<span class=\"__11 _604\"></span>\u00e4g<span class=\"__11 _604\"></span>gas n<span class=\"__11 _604\"></span>ed ka<span class=\"__11 _604\"></span>n oc<span class=\"__11 _604\"></span>ks\u00e5 k<span class=\"__11 _604\"></span>va<span class=\"__11 _604\"></span>lif<span class=\"__11 _604\"></span>ic<span class=\"__11 _604\"></span>era<span class=\"__11 _604\"></span>s so<span class=\"__11 _604\"></span>m en av<span class=\"__11 _604\"></span>ve<span class=\"__11 _604\"></span>ck<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>d ver<span class=\"__11 _604\"></span>ksa<span class=\"__11 _604\"></span>mhe<span class=\"__11 _604\"></span>t om d<span class=\"__11 _604\"></span>en uppfyller kriterierna ovan.<span class=\"__11 _649\"> </span>F\u00f6r at<span class=\"__11 _604\"></span>t en a<span class=\"__11 _604\"></span>nl\u00e4<span class=\"__11 _604\"></span>gg<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>til<span class=\"__11 _604\"></span>lg<span class=\"__11 _604\"></span>\u00e5ng e<span class=\"__11 _604\"></span>lle<span class=\"__11 _604\"></span>r en a<span class=\"__11 _604\"></span>v<span class=\"__11 _604\"></span>y<span class=\"__11 _604\"></span>ttr<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>sg<span class=\"__11 _604\"></span>ru<span class=\"__11 _604\"></span>pp ska kl<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>fic<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>as s<span class=\"__11 _604\"></span>om at<span class=\"__11 _604\"></span>t d<span class=\"__11 _604\"></span>en in<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>has f<span class=\"__11 _604\"></span>\u00f6r f\u00f6<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>\u00e4lj<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g ska tillg\u00e5ngen (<span class=\"__11 _602\"></span>avy<span class=\"__11 _604\"></span>ttringsgrup<span class=\"__11 _604\"></span>pen)<span class=\"__11 _602\"></span> vara tillg\u00e4nglig<span class=\"__11 _602\"></span> f\u00f6r f\u00f6rs\u00e4lj<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>nin<span class=\"__11 _604\"></span>g i bef<span class=\"__11 _604\"></span>int<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t sk<span class=\"__11 _604\"></span>ick<span class=\"__11 _604\"></span>. D<span class=\"__11 _604\"></span>et m\u00e5<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>e \u00e4ven va<span class=\"__11 _604\"></span>ra mycket s<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>lik<span class=\"__11 _604\"></span>t at<span class=\"__11 _604\"></span>t f\u00f6<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>\u00e4lj<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g kom<span class=\"__11 _604\"></span>mer a<span class=\"__11 _604\"></span>tt s<span class=\"__11 _604\"></span>ke. F\u00f6r a<span class=\"__11 _604\"></span>tt e<span class=\"__11 _604\"></span>n f\u00f6r<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>\u00e4lj<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g ska fra<span class=\"__11 _604\"></span>ms<span class=\"__11 _604\"></span>t\u00e5 so<span class=\"__11 _604\"></span>m mycket s<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>nol<span class=\"__11 _604\"></span>ik m<span class=\"__11 _604\"></span>\u00e5s<span class=\"__11 _604\"></span>te be<span class=\"__11 _604\"></span>sl<span class=\"__11 _604\"></span>ut ha ta<span class=\"__11 _604\"></span>git<span class=\"__11 _604\"></span>s p\u00e5 l<span class=\"__11 _604\"></span>edn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>iv\u00e5, a<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tiv<span class=\"__11 _604\"></span>t ar<span class=\"__11 _604\"></span>be<span class=\"__11 _604\"></span>te ha p<span class=\"__11 _604\"></span>\u00e5b\u00f6<span class=\"__11 _604\"></span>rj<span class=\"__11 _604\"></span>ats f<span class=\"__11 _604\"></span>\u00f6r at<span class=\"__11 _604\"></span>t hit<span class=\"__11 _604\"></span>ta k\u00f6pare och fullborda planen, tillg\u00e5ngen eller avy<span class=\"__11 _604\"></span>ttrings<span class=\"__11 _604\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>gru<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>en a<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>iv<span class=\"__11 _604\"></span>t ma<span class=\"__11 _604\"></span>rkn<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>sf\u00f6<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>ts ti<span class=\"__11 _604\"></span>ll et<span class=\"__11 _604\"></span>t pr<span class=\"__11 _604\"></span>is s<span class=\"__11 _604\"></span>om \u00e4r r<span class=\"__11 _604\"></span>im<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t i f\u00f6r<span class=\"__11 _604\"></span>h\u00e5l<span class=\"__11 _604\"></span>lan<span class=\"__11 _604\"></span>de t<span class=\"__11 _604\"></span>ill d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>s ver<span class=\"__11 _604\"></span>kli<span class=\"__11 _604\"></span>ga v\u00e4r<span class=\"__11 _604\"></span>de o<span class=\"__11 _604\"></span>ch d<span class=\"__11 _604\"></span>et \u00e4r tr<span class=\"__11 _604\"></span>ol<span class=\"__11 _604\"></span>igt at<span class=\"__11 _604\"></span>t  <span class=\"__11 _3e_7\"></span>f\u00f6<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>\u00e4l<span class=\"__11 _604\"></span>jni<span class=\"__11 _604\"></span>nge<span class=\"__11 _604\"></span>n kom<span class=\"__11 _604\"></span>mer a<span class=\"__11 _604\"></span>tt s<span class=\"__11 _604\"></span>ke ino<span class=\"__11 _604\"></span>m et<span class=\"__11 _604\"></span>t \u00e5r. Ino<span class=\"__11 _604\"></span>m Skan<span class=\"__11 _604\"></span>ska g\u00e4ller dessutom<span class=\"__11 _602\"></span> att om en<span class=\"__11 _602\"></span> enskild anl\u00e4ggni<span class=\"__11 _602\"></span>ngstillg\u00e5ng avs<span class=\"__11 _604\"></span>es s<span class=\"__11 _604\"></span>\u00e5 ska v\u00e4r<span class=\"__11 _604\"></span>det a<span class=\"__11 _604\"></span>v de<span class=\"__11 _604\"></span>n \u00f6ver<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>ga 10<span class=\"__11 _604\"></span>0 ME<span class=\"__11 _604\"></span>UR<span class=\"__11 _604\"></span>. Avsk<span class=\"__11 _604\"></span>riv<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g g\u00f6<span class=\"__11 _604\"></span>rs e<span class=\"__11 _604\"></span>j p\u00e5 e<span class=\"__11 _604\"></span>n anl<span class=\"__11 _604\"></span>\u00e4g<span class=\"__11 _604\"></span>gni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>llg<span class=\"__11 _604\"></span>\u00e5n<span class=\"__11 _604\"></span>g s\u00e5 l\u00e4<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>e so<span class=\"__11 _604\"></span>m den \u00e4<span class=\"__11 _604\"></span>r kl<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>sif<span class=\"__11 _604\"></span>ic<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ad so<span class=\"__11 _604\"></span>m at<span class=\"__11 _604\"></span>t de<span class=\"__11 _604\"></span>n inn<span class=\"__11 _604\"></span>eh<span class=\"__11 _604\"></span>as f\u00f6<span class=\"__11 _604\"></span>r f\u00f6rs\u00e4ljning<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Anl\u00e4ggningstillg\u00e5ngar<span class=\"__11 _602\"></span> som klassificerats som<span class=\"__11 _602\"></span> att de  <span class=\"__11 _3e_7\"></span>in<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>ha<span class=\"__11 _604\"></span>s f\u00f6r f\u00f6<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>\u00e4l<span class=\"__11 _604\"></span>jni<span class=\"__11 _604\"></span>ng, a<span class=\"__11 _604\"></span>v<span class=\"__11 _604\"></span>y<span class=\"__11 _604\"></span>ttr<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>gru<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>er o<span class=\"__11 _604\"></span>ch ti<span class=\"__11 _604\"></span>ll de<span class=\"__11 _604\"></span>m h\u00e4nf\u00f6rliga skulder samt avvecklade verksamheter<span class=\"__11 _602\"></span> s\u00e4r<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>do <span class=\"__11 _611\"></span>vis<span class=\"__11 _604\"></span>as i r<span class=\"__11 _604\"></span>app<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>t \u00f6ve<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>fin<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll s<span class=\"__11 _604\"></span>t\u00e4ll<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>IAS 2<span class=\"__11 _604\"></span>8 In<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>hav i i<span class=\"__11 _604\"></span>ntr<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>f\u00f6r<span class=\"__11 _604\"></span>eta<span class=\"__11 _604\"></span>g oc<span class=\"__11 _604\"></span>h jo<span class=\"__11 _604\"></span>int ve<span class=\"__11 _604\"></span>ntu<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>s So<span class=\"__11 _604\"></span>m intr<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>f\u00f6re<span class=\"__11 _604\"></span>tag r<span class=\"__11 _604\"></span>edov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as f\u00f6<span class=\"__11 _604\"></span>reta<span class=\"__11 _604\"></span>g i vi<span class=\"__11 _604\"></span>lka konc<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>n ut\u00f6var e<span class=\"__11 _604\"></span>tt b<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>yda<span class=\"__11 _604\"></span>nde<span class=\"__11 _604\"></span>, men e<span class=\"__11 _604\"></span>j be<span class=\"__11 _604\"></span>st\u00e4<span class=\"__11 _604\"></span>mm<span class=\"__11 _604\"></span>and<span class=\"__11 _604\"></span>e, inf<span class=\"__11 _604\"></span>ly<span class=\"__11 _604\"></span>tan<span class=\"__11 _604\"></span>de vil<span class=\"__11 _604\"></span>ket pre<span class=\"__11 _604\"></span>su<span class=\"__11 _604\"></span>me<span class=\"__11 _604\"></span>ras va<span class=\"__11 _604\"></span>ra fa<span class=\"__11 _604\"></span>lle<span class=\"__11 _604\"></span>t n\u00e4r i<span class=\"__11 _604\"></span>nn<span class=\"__11 _604\"></span>eha<span class=\"__11 _604\"></span>vet up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>\u00e5r ti<span class=\"__11 _604\"></span>ll min<span class=\"__11 _604\"></span>st 20 o<span class=\"__11 _604\"></span>ch h<span class=\"__11 _604\"></span>\u00f6g<span class=\"__11 _604\"></span>st 5<span class=\"__11 _604\"></span>0 pro<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>nt av r<span class=\"__11 _604\"></span>\u00f6s<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>. Det f<span class=\"__11 _604\"></span>\u00f6ru<span class=\"__11 _604\"></span>t<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>s\u00e4t<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>s de<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>utom a<span class=\"__11 _604\"></span>tt \u00e4<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>nde<span class=\"__11 _604\"></span>t utg<span class=\"__11 _604\"></span>\u00f6r et<span class=\"__11 _604\"></span>t le<span class=\"__11 _604\"></span>d i en va<span class=\"__11 _604\"></span>rak<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>g f\u00f6r<span class=\"__11 _604\"></span>bin<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>e oc<span class=\"__11 _604\"></span>h att i<span class=\"__11 _604\"></span>nn<span class=\"__11 _604\"></span>eh<span class=\"__11 _604\"></span>avet ej s<span class=\"__11 _604\"></span>kall r<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sas s<span class=\"__11 _604\"></span>om e<span class=\"__11 _604\"></span>tt samarbetsarrange<span class=\"__11 _604\"></span>mang<span class=\"__11 _649\"> </span>.<span class=\"__11 _649\"> </span>Not 1. K<span class=\"__11 _631\"></span>oncernens redovisnings- och v\u00e4rderingsprinciper forts.<span class=\"__11 _649\"> </span>Koncern\u00f6<span class=\"__11 _602\"></span>versikt<span class=\"__11 _644\"> </span>V<span class=\"__11 _602\"></span>erksamhe<span class=\"__11 _602\"></span>t<span class=\"__11 _645\"> </span>Bolagsstyrning<span class=\"__11 _644\"> </span>H\u00e5llbarhet<span class=\"__11 _646\"> </span><span class=\"ff2_11\">Finansiell information<span class=\"__11 _649\"> </span></span>121 <span class=\"__11 _647\"> </span><span class=\"fs3_11 ls0_11 ws0_11\">Skanska <span class=\"__11 _602\"></span>\u00c5rs- och h\u00e5llbarhetsredovisning 20<span class=\"__11 _602\"></span>22<span class=\"__11 _649\"> </span></span>Finansiell analys  <span class=\"__11 _648\"> </span> Koncernr<span class=\"__11 _602\"></span>esultat  <span class=\"__11 _648\"> </span> <span class=\"ff2_11\">Noter</span>  <span class=\"__11 _648\"> </span> Nya ers\u00e4ttningsrik<span class=\"__11 _602\"></span>tlinjer <span class=\"__11 _648\"> </span>Revisionsber<span class=\"__11 _602\"></span>\u00e4ttelse  <span class=\"__11 _648\"> </span> Revisorns h\u00e5llbarhe<span class=\"__11 _602\"></span>tsrapport <span class=\"__11 _648\"> </span> K<span class=\"__11 _602\"></span>vartalsinf<span class=\"__11 _602\"></span>ormation  <span class=\"__11 _648\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__11 _602\"></span>vest<span class=\"__11 _602\"></span>erark<span class=\"__11 _602\"></span>alender  <span class=\"__11 _648\"> </span> Adresser<span class=\"__11 _649\"> </span>Intr<span class=\"__11 _602\"></span>essef\u00f6r<span class=\"__11 _602\"></span>et<span class=\"__11 _602\"></span>ag redovis<span class=\"__11 _602\"></span>as enligt kapitalandelsme<span class=\"__11 _602\"></span>toden vilken ocks\u00e5 till\u00e4mpas f<span class=\"__11 _602\"></span>\u00f6r join<span class=\"__11 _602\"></span>t ven<span class=\"__11 _602\"></span>tures. Betr<span class=\"__11 _602\"></span>\u00e4ffande join<span class=\"__11 _602\"></span>t ven<span class=\"__11 _602\"></span>tures se IFRS 11.<span class=\"__11 _649\"> </span>K<span class=\"__11 _602\"></span>apitalandelsmet<span class=\"__11 _602\"></span>oden<span class=\"__11 _649\"> </span>F<span class=\"__11 _602\"></span>r\u00e5n och med den tidpunkt som de<span class=\"__11 _602\"></span>t betydande inflyt<span class=\"__11 _602\"></span>andet erh\u00e5lls i ett in<span class=\"__11 _602\"></span>tressef<span class=\"__11 _602\"></span>\u00f6ret<span class=\"__11 _602\"></span>ag, eller det gemens<span class=\"__11 _602\"></span>amt best<span class=\"__11 _602\"></span>\u00e4m<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>mande inflytandet erh\u00e5lls i e<span class=\"__11 _602\"></span>tt joint v<span class=\"__11 _602\"></span>entur<span class=\"__11 _602\"></span>e, redo<span class=\"__11 _602\"></span>visas andelar i intr<span class=\"__11 _602\"></span>essef<span class=\"__11 _602\"></span>\u00f6ret<span class=\"__11 _602\"></span>ag och joint <span class=\"__11 _602\"></span>ventur<span class=\"__11 _602\"></span>es enligt kapit<span class=\"__11 _602\"></span>al-<span class=\"__11 _649\"> </span>andelsmetoden i k<span class=\"__11 _602\"></span>oncernredo<span class=\"__11 _602\"></span>visningen. Even<span class=\"__11 _631\"></span>tuell skillnad vid f\u00f6rv<span class=\"__11 _602\"></span>\u00e4rvet mellan ansk<span class=\"__11 _602\"></span>affningsv\u00e4r<span class=\"__11 _602\"></span>det f<span class=\"__11 _602\"></span>\u00f6r innehave<span class=\"__11 _602\"></span>t och Skansk<span class=\"__11 _602\"></span>as andel av det v<span class=\"__11 _602\"></span>erkliga v\u00e4r<span class=\"__11 _602\"></span>det, netto av<span class=\"__11 _602\"></span> intr<span class=\"__11 _602\"></span>esse-<span class=\"__11 _649\"> </span>f\u00f6r<span class=\"__11 _602\"></span>etage<span class=\"__11 _602\"></span>ts eller joint <span class=\"__11 _602\"></span>ven<span class=\"__11 _602\"></span>tures iden<span class=\"__11 _602\"></span>tifierbara tillg\u00e5ngar<span class=\"__11 _631\"></span>, skulder och skuldf\u00f6r<span class=\"__11 _602\"></span>d del av ev<span class=\"__11 _602\"></span>entualf<span class=\"__11 _602\"></span>\u00f6rpliktelser<span class=\"__11 _631\"></span>, re<span class=\"__11 _602\"></span>dovisas i enlighet med IFRS 3. K<span class=\"__11 _631\"></span>apitalandelsmetoden inneb\u00e4r att det i koncernen r<span class=\"__11 _602\"></span>edovisade v<span class=\"__11 _602\"></span>\u00e4rdet p\u00e5 ak<span class=\"__11 _602\"></span>tierna i intress<span class=\"__11 _602\"></span>ef\u00f6r<span class=\"__11 _602\"></span>etagen och joint v<span class=\"__11 _602\"></span>entur<span class=\"__11 _602\"></span>es motsv<span class=\"__11 _602\"></span>aras av k<span class=\"__11 _602\"></span>oncernens andel i intr<span class=\"__11 _602\"></span>esse<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>f\u00f6r<span class=\"__11 _602\"></span>etagens egna k<span class=\"__11 _602\"></span>apital sam<span class=\"__11 _602\"></span>t konc<span class=\"__11 _602\"></span>ernm\u00e4ssig goodwill och andra ev<span class=\"__11 _602\"></span>entuella kv<span class=\"__11 _602\"></span>arvarande <span class=\"__11 _602\"></span>v\u00e4rden p\u00e5 k<span class=\"__11 _602\"></span>oncernm\u00e4ssiga \u00f6verv<span class=\"__11 _602\"></span>\u00e4rden och avdr<span class=\"__11 _602\"></span>ag f\u00f6r in<span class=\"__11 _631\"></span>ternvinster<span class=\"__11 _631\"></span>. K<span class=\"__11 _602\"></span>oncernens andel i intr<span class=\"__11 _602\"></span>essef\u00f6r<span class=\"__11 _602\"></span>et<span class=\"__11 _602\"></span>agets och joint <span class=\"__11 _602\"></span>ventur<span class=\"__11 _602\"></span>es result<span class=\"__11 _602\"></span>at efter<span class=\"__11 _602\"></span> skatt redovis<span class=\"__11 _602\"></span>as som Resultat fr<span class=\"__11 _602\"></span>\u00e5n joint <span class=\"__11 _602\"></span>ventur<span class=\"__11 _602\"></span>es och intr<span class=\"__11 _602\"></span>esse-<span class=\"__11 _649\"> </span>f\u00f6r<span class=\"__11 _602\"></span>etag i r<span class=\"__11 _602\"></span>esultatr<span class=\"__11 _602\"></span>\u00e4kningen. Even<span class=\"__11 _602\"></span>tuella avskrivningar och nedskrivningar av f<span class=\"__11 _602\"></span>\u00f6rv\u00e4rvade \u00f6<span class=\"__11 _602\"></span>verv\u00e4r<span class=\"__11 _602\"></span>den beaktas. Erh\u00e5llna utdelningar fr<span class=\"__11 _602\"></span>\u00e5n intr<span class=\"__11 _602\"></span>essef<span class=\"__11 _602\"></span>\u00f6ret<span class=\"__11 _602\"></span>aget och joint <span class=\"__11 _602\"></span>ven<span class=\"__11 _602\"></span>tures  <span class=\"__11 _3e_7\"></span>minskar inv<span class=\"__11 _602\"></span>esteringens r<span class=\"__11 _602\"></span>edovisade v<span class=\"__11 _602\"></span>\u00e4rde. Om k<span class=\"__11 _602\"></span>oncernens andel av redovis<span class=\"__11 _602\"></span>ade f\u00f6rlust<span class=\"__11 _602\"></span>er i intr<span class=\"__11 _602\"></span>essef<span class=\"__11 _602\"></span>\u00f6ret<span class=\"__11 _602\"></span>aget eller join<span class=\"__11 _631\"></span>t ventures \u00f6vers<span class=\"__11 _602\"></span>tiger det re<span class=\"__11 _602\"></span>dovisade v<span class=\"__11 _602\"></span>\u00e4rdet p\u00e5 andelarna i k<span class=\"__11 _602\"></span>oncernen reducer<span class=\"__11 _602\"></span>as andelarnas v\u00e4r<span class=\"__11 _602\"></span>de till noll. A<span class=\"__11 _602\"></span>vr\u00e4kning f<span class=\"__11 _602\"></span>\u00f6r f<span class=\"__11 _602\"></span>\u00f6rluster sker \u00e4v<span class=\"__11 _602\"></span>en mot l\u00e5ngfristiga finansiella mellanhav<span class=\"__11 _602\"></span>anden utan s\u00e4kerhe<span class=\"__11 _602\"></span>t (e<span class=\"__11 _602\"></span>fterst<span class=\"__11 _602\"></span>\u00e4llda l\u00e5n), vilka till sin inneb\u00f6r<span class=\"__11 _602\"></span>d utg\u00f6r del av Skansk<span class=\"__11 _602\"></span>as nett<span class=\"__11 _602\"></span>oinv<span class=\"__11 _602\"></span>estering i in<span class=\"__11 _602\"></span>tressef<span class=\"__11 _631\"></span>\u00f6retaget och join<span class=\"__11 _602\"></span>t ven<span class=\"__11 _602\"></span>tures och d\u00e4rf\u00f6r<span class=\"__11 _602\"></span> redovisas s<span class=\"__11 _602\"></span>om aktier<span class=\"__11 _631\"></span>. Fortsatt<span class=\"__11 _602\"></span>a f\u00f6rlust<span class=\"__11 _602\"></span>er redovis<span class=\"__11 _602\"></span>as endast om koncernen har<span class=\"__11 _602\"></span> l\u00e4mnat garan<span class=\"__11 _602\"></span>tier f\u00f6r<span class=\"__11 _602\"></span> att t\u00e4ck<span class=\"__11 _602\"></span>a f\u00f6rlust<span class=\"__11 _602\"></span>er uppkomna i in<span class=\"__11 _631\"></span>tressef\u00f6r<span class=\"__11 _602\"></span>etage<span class=\"__11 _602\"></span>t och joint ven<span class=\"__11 _602\"></span>tures, och d\u00e5 som en avs\u00e4ttning. Eliminering av in<span class=\"__11 _602\"></span>ternresultat<span class=\"__11 _649\"> </span>A<span class=\"__11 _602\"></span>v vinst<span class=\"__11 _602\"></span>er som uppst<span class=\"__11 _602\"></span>\u00e5r vid tr<span class=\"__11 _602\"></span>ansaktioner mellan k<span class=\"__11 _602\"></span>oncernen och ett intr<span class=\"__11 _602\"></span>essef<span class=\"__11 _602\"></span>\u00f6ret<span class=\"__11 _602\"></span>ag eller ett join<span class=\"__11 _602\"></span>t ven<span class=\"__11 _631\"></span>ture elimineras den del som motsv<span class=\"__11 _602\"></span>arar k<span class=\"__11 _602\"></span>oncernens \u00e4garandel. Om redovis<span class=\"__11 _602\"></span>at v\u00e4r<span class=\"__11 _602\"></span>de f\u00f6r andelen i e<span class=\"__11 _602\"></span>tt intr<span class=\"__11 _602\"></span>essef\u00f6r<span class=\"__11 _602\"></span>et<span class=\"__11 _602\"></span>ag understiger elimineringen av int<span class=\"__11 _602\"></span>ernvins<span class=\"__11 _602\"></span>t redovis<span class=\"__11 _602\"></span>as \u00f6verskjut<span class=\"__11 _602\"></span>ande del av elimineringen som en avs\u00e4ttning. Om en trans<span class=\"__11 _602\"></span>aktion mellan koncernen och ett in<span class=\"__11 _602\"></span>tresse<span class=\"__11 _602\"></span>f\u00f6r<span class=\"__11 _602\"></span>etag eller<span class=\"__11 _602\"></span> ett joint <span class=\"__11 _602\"></span>ven<span class=\"__11 _602\"></span>ture gett upphov till en f<span class=\"__11 _602\"></span>\u00f6rlust, elimineras f\u00f6rlus<span class=\"__11 _602\"></span>ten endast om den int<span class=\"__11 _602\"></span>e motsv<span class=\"__11 _602\"></span>arar e<span class=\"__11 _602\"></span>tt nedskrivningsbehov f<span class=\"__11 _602\"></span>\u00f6r tillg\u00e5ngen.<span class=\"__11 _649\"> </span>Om vinst<span class=\"__11 _602\"></span>en eller f\u00f6rlust<span class=\"__11 _602\"></span>en uppst<span class=\"__11 _602\"></span>\u00e5tt hos intr<span class=\"__11 _602\"></span>essef\u00f6r<span class=\"__11 _602\"></span>et<span class=\"__11 _602\"></span>aget eller i ett join<span class=\"__11 _602\"></span>t ven<span class=\"__11 _602\"></span>ture p\u00e5verk<span class=\"__11 _631\"></span>ar elimineringen det resultat f\u00f6r tr<span class=\"__11 _602\"></span>ansaktions\u00e5r<span class=\"__11 _602\"></span>et som re<span class=\"__11 _602\"></span>dovisas bland Result<span class=\"__11 _602\"></span>at fr\u00e5n join<span class=\"__11 _602\"></span>t ven<span class=\"__11 _602\"></span>tures och intr<span class=\"__11 _602\"></span>essef<span class=\"__11 _602\"></span>\u00f6ret<span class=\"__11 _602\"></span>ag. Elimineringen av in<span class=\"__11 _602\"></span>tern<span class=\"__11 _602\"></span>vinsten \u00e5terf<span class=\"__11 _602\"></span>\u00f6rs i senare bokslut eft<span class=\"__11 _602\"></span>er hur tillg\u00e5ngen f<span class=\"__11 _602\"></span>\u00f6rbrukas eller<span class=\"__11 _602\"></span> d\u00e5 den avyttras. Kapit<span class=\"__11 _602\"></span>alandelsmet<span class=\"__11 _602\"></span>oden till\u00e4mpas fram till den tidpunkt n\u00e4r det betydande inflyt<span class=\"__11 _602\"></span>andet i e<span class=\"__11 _602\"></span>tt intress<span class=\"__11 _602\"></span>ef\u00f6r<span class=\"__11 _602\"></span>etag eller<span class=\"__11 _602\"></span> det gemensamt best<span class=\"__11 _602\"></span>\u00e4mmande inflytande<span class=\"__11 _602\"></span>t i ett joint <span class=\"__11 _602\"></span>ven<span class=\"__11 _602\"></span>ture upph\u00f6r<span class=\"__11 _631\"></span>. F\u00f6rs\u00e4ljning av andelar<span class=\"__11 _602\"></span> i ett in<span class=\"__11 _602\"></span>tressef<span class=\"__11 _602\"></span>\u00f6re<span class=\"__11 _602\"></span>tag eller i e<span class=\"__11 _602\"></span>tt joint v<span class=\"__11 _602\"></span>entur<span class=\"__11 _602\"></span>e redo<span class=\"__11 _602\"></span>visas vid den tidpunkt d\u00e5 k<span class=\"__11 _602\"></span>oncernen int<span class=\"__11 _602\"></span>e l\u00e4ngre har k<span class=\"__11 _602\"></span>ontr<span class=\"__11 _602\"></span>oll \u00f6ver<span class=\"__11 _602\"></span> innehavet. I not 20 B l\u00e4mnas inf<span class=\"__11 _602\"></span>ormation om intress<span class=\"__11 _602\"></span>ef\u00f6r<span class=\"__11 _602\"></span>etag och join<span class=\"__11 _602\"></span>t ven<span class=\"__11 _602\"></span>tures<span class=\"__11 _649\"> </span>.<span class=\"__11 _649\"> </span>IFRS 11 Samarbetsarrangemang Ett samarbetsarrangemang f<span class=\"__11 _602\"></span>\u00f6religger<span class=\"__11 _602\"></span> n\u00e4r del\u00e4garna \u00e4r bundna av ett samarbets<span class=\"__11 _602\"></span>avtal och genom samarbets<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>avtalet har<span class=\"__11 _602\"></span> ett gemensam<span class=\"__11 _602\"></span>t best\u00e4mmande inflytande. Samarbetsarrangemanget k<span class=\"__11 _602\"></span>an antingen <span class=\"__11 _602\"></span>vara en gemen<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>sam verk<span class=\"__11 _602\"></span>samhet eller e<span class=\"__11 _602\"></span>tt joint v<span class=\"__11 _602\"></span>entur<span class=\"__11 _602\"></span>e. En gemensam verk<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>samhet utm\u00e4rks av<span class=\"__11 _602\"></span> att del\u00e4garna har r\u00e4tt till tillg\u00e5ngarna i arrangemanget och har f<span class=\"__11 _631\"></span>\u00f6rpliktelser avseende de skulder som r\u00f6r arr<span class=\"__11 _602\"></span>angemanget. Ett samarbets <span class=\"__11 _3e_7\"></span>arrangemang som int<span class=\"__11 _602\"></span>e strukturer<span class=\"__11 _602\"></span>as genom inr\u00e4tt<span class=\"__11 _602\"></span>andet av e<span class=\"__11 _602\"></span>tt separat bolag \u00e4r en gemensam verk<span class=\"__11 _602\"></span>samhet. Entr<span class=\"__11 _602\"></span>eprenadprojek<span class=\"__11 _602\"></span>t som utf\u00f6rs tillsammans med utomst<span class=\"__11 _602\"></span>\u00e5ende entr<span class=\"__11 _602\"></span>eprenadbolag med solidariskt ansv<span class=\"__11 _602\"></span>ar redo<span class=\"__11 _602\"></span>visas av Sk<span class=\"__11 _602\"></span>anska som gemensam verksamhe<span class=\"__11 _602\"></span>t. Om samarbetsarrangemanget \u00e4r<span class=\"__11 _602\"></span> ett separat bolag men bolagets produktion till helt \u00f6<span class=\"__11 _602\"></span>verv\u00e4gande del f\u00f6rv<span class=\"__11 _602\"></span>\u00e4rvas av del\u00e4garna och det f<span class=\"__11 _602\"></span>\u00f6religger hinder<span class=\"__11 _602\"></span> f\u00f6r f\u00f6rs\u00e4ljning till ut<span class=\"__11 _602\"></span>omst\u00e5ende s\u00e5 bed\u00f6ms sam <span class=\"__11 _3e_7\"></span>arbetsarr<span class=\"__11 _602\"></span>ange<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>manget oft<span class=\"__11 _602\"></span>a utg\u00f6r<span class=\"__11 _602\"></span>a en gemensam verks<span class=\"__11 _602\"></span>amhet. I \u00f6vriga fall s\u00e5 utg\u00f6r arr<span class=\"__11 _602\"></span>angemanget ett join<span class=\"__11 _631\"></span>t venture. Om del\u00e4garna i samarbetsarrange <span class=\"__11 _3e_7\"></span>manget endast har<span class=\"__11 _602\"></span> r\u00e4tt till nett<span class=\"__11 _602\"></span>otillg\u00e5ng<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>arna s\u00e5 f\u00f6r<span class=\"__11 _602\"></span>eligger ett join<span class=\"__11 _602\"></span>t ven<span class=\"__11 _602\"></span>ture. Klassificeringen av<span class=\"__11 _602\"></span> ett samarbetsarrangemang kr<span class=\"__11 _602\"></span>\u00e4ver att en bed\u00f6mning g\u00f6rs av<span class=\"__11 _602\"></span> den legala formen, avt<span class=\"__11 _602\"></span>alen mellan del\u00e4garna och andra omst\u00e4ndighe<span class=\"__11 _602\"></span>ter<span class=\"__11 _631\"></span>. F<span class=\"__11 _602\"></span>\u00f6r gemensamma verk<span class=\"__11 _602\"></span>samhet<span class=\"__11 _602\"></span>er redo<span class=\"__11 _602\"></span>visas int<span class=\"__11 _602\"></span>\u00e4kter<span class=\"__11 _631\"></span>, kostnader<span class=\"__11 _631\"></span>, tillg\u00e5ngar och skulder r<span class=\"__11 _602\"></span>ad f\u00f6r r<span class=\"__11 _602\"></span>ad i koncernr<span class=\"__11 _602\"></span>edo<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>visningen efter<span class=\"__11 _602\"></span> Skansk<span class=\"__11 _602\"></span>as andel i den gemensamma verk<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>samheten. I no<span class=\"__11 _602\"></span>t 20 C beskrivs gemensamma v<span class=\"__11 _602\"></span>erksamhet<span class=\"__11 _602\"></span>er<span class=\"__11 _649\"> </span><span class=\"__11 _631\"></span>. F<span class=\"__11 _602\"></span>\u00f6r joint <span class=\"__11 _602\"></span>ventur<span class=\"__11 _602\"></span>es till\u00e4mpas kapit<span class=\"__11 _602\"></span>alandelsmetoden vid uppr\u00e4ttande<span class=\"__11 _602\"></span>t av k<span class=\"__11 _602\"></span>oncernredovisningen. Denna me<span class=\"__11 _602\"></span>tod beskrivs under rubriken IA<span class=\"__11 _602\"></span>S 28. I samband med OPS-projekt kan k<span class=\"__11 _602\"></span>oncernens inv<span class=\"__11 _602\"></span>estering avse antingen andelar<span class=\"__11 _602\"></span> i eller eft<span class=\"__11 _602\"></span>erst\u00e4llda l\u00e5n till e<span class=\"__11 _602\"></span>tt joint ven<span class=\"__11 _602\"></span>ture. B\u00e5da hant<span class=\"__11 _602\"></span>eras i r<span class=\"__11 _602\"></span>edovisningen som andelar<span class=\"__11 _631\"></span>. I not 20 B l\u00e4mnas inf<span class=\"__11 _602\"></span>ormation om joint v<span class=\"__11 _602\"></span>entur<span class=\"__11 _602\"></span>es och i not 20 C specificeras s<span class=\"__11 _602\"></span>t\u00f6rre in<span class=\"__11 _602\"></span>tressen i gemens<span class=\"__11 _602\"></span>amma verksamhe<span class=\"__11 _602\"></span>ter<span class=\"__11 _631\"></span>.<span class=\"__11 _649\"> </span>IFRIC 12 A<span class=\"__11 _602\"></span>vtal om ek<span class=\"__11 _602\"></span>onomisk<span class=\"__11 _602\"></span>a eller samh\u00e4lleliga tj\u00e4nster<span class=\"__11 _649\"> </span>IFRIC 12, som ber\u00f6r Sk<span class=\"__11 _602\"></span>anskas join<span class=\"__11 _602\"></span>t ven<span class=\"__11 _602\"></span>tures inom OPS-portf\u00f6ljen, behandlar fr\u00e5gest\u00e4llningen hur<span class=\"__11 _602\"></span> operat\u00f6r<span class=\"__11 _602\"></span>en, enligt ett s\u00e5 k<span class=\"__11 _602\"></span>allat A<span class=\"__11 _602\"></span>vtal om ek<span class=\"__11 _602\"></span>onomiska eller<span class=\"__11 _602\"></span> samh\u00e4lleliga tj\u00e4nster<span class=\"__11 _631\"></span>, redo<span class=\"__11 _602\"></span>visar anl\u00e4ggningen sam<span class=\"__11 _602\"></span>t de r\u00e4ttighet<span class=\"__11 _602\"></span>er och skyldigheter<span class=\"__11 _602\"></span> som f\u00f6ljer av<span class=\"__11 _602\"></span> avtalet. Operat<span class=\"__11 _602\"></span>\u00f6ren anl\u00e4gger eller uppgrader<span class=\"__11 _602\"></span>ar infrastruk<span class=\"__11 _602\"></span>tur (<span class=\"__11 _602\"></span>entr<span class=\"__11 _602\"></span>eprenadtj\u00e4nst) som anv<span class=\"__11 _602\"></span>\u00e4nds f\u00f6r en o<span class=\"__11 _602\"></span>ffen<span class=\"__11 _602\"></span>tlig tj\u00e4nst och f\u00f6rv<span class=\"__11 _602\"></span>altar och underh\u00e5ller den infrastruktur<span class=\"__11 _602\"></span>en (f<span class=\"__11 _602\"></span>\u00f6rvaltningstj\u00e4ns<span class=\"__11 _602\"></span>t) under en best\u00e4md tid. Entr<span class=\"__11 _602\"></span>eprenadtj\u00e4nst<span class=\"__11 _602\"></span>en och f\u00f6rvaltnings<span class=\"__11 _602\"></span>tj\u00e4nsten r<span class=\"__11 _602\"></span>edovisas enligt IFRS 15. Ers\u00e4ttningen kan <span class=\"__11 _602\"></span>vara r<span class=\"__11 _602\"></span>\u00e4tten till en finansiell tillg\u00e5ng eller en immateriell tillg\u00e5ng. Om oper<span class=\"__11 _602\"></span>at\u00f6ren har<span class=\"__11 _602\"></span> en ovillkorlig r<span class=\"__11 _602\"></span>\u00e4tt att erh\u00e5lla likvida medel med f<span class=\"__11 _602\"></span>astst\u00e4llda eller<span class=\"__11 _602\"></span> fasts<span class=\"__11 _602\"></span>t\u00e4llbara belopp (<span class=\"__11 _602\"></span>ers\u00e4ttnings <span class=\"__11 _3e_7\"></span>modellen \u00e4r baserad p\u00e5 tillg\u00e4nglighet genom tillhandah\u00e5llandet av<span class=\"__11 _602\"></span> till exempel ett sjukhus eller en flygplats<span class=\"__11 _602\"></span>) redo<span class=\"__11 _602\"></span>visas en finansiell tillg\u00e5ng. IFRS 9 kr\u00e4ver<span class=\"__11 _602\"></span> att r\u00e4n<span class=\"__11 _602\"></span>ta r<span class=\"__11 _602\"></span>\u00e4knas p\u00e5 denna finansiella fordr<span class=\"__11 _602\"></span>an. Best\u00e4llaren b\u00f6rjar<span class=\"__11 _602\"></span> betala f<span class=\"__11 _602\"></span>\u00f6rst n\u00e4r anl\u00e4ggningen t<span class=\"__11 _602\"></span>as i bruk och inbetalningen  <span class=\"__11 _3e_7\"></span>redovisas d\u00e5 s<span class=\"__11 _602\"></span>om en amortering av den finansiella for<span class=\"__11 _602\"></span>dran. Om operat<span class=\"__11 _602\"></span>\u00f6ren ist<span class=\"__11 _602\"></span>\u00e4llet f<span class=\"__11 _602\"></span>\u00e5r r\u00e4tt att debitera den o<span class=\"__11 _602\"></span>ffen<span class=\"__11 _602\"></span>tliga tj\u00e4nstens an<span class=\"__11 _631\"></span>v\u00e4ndare (ers\u00e4ttnings<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>modellen \u00e4r baserad p\u00e5 marknadsrisk genom till ex<span class=\"__11 _602\"></span>empel v\u00e4gtullar) redo<span class=\"__11 _602\"></span>visas en immateriell tillg\u00e5ng, som skriv<span class=\"__11 _602\"></span>s av under pr<span class=\"__11 _602\"></span>ojekte<span class=\"__11 _602\"></span>ts livs <span class=\"__11 _3e_7\"></span>cykel. Inbetalning av<span class=\"__11 _602\"></span> v\u00e4gtullarna redovis<span class=\"__11 _602\"></span>as som en int<span class=\"__11 _602\"></span>\u00e4kt<span class=\"__11 _649\"> </span>.<span class=\"__11 _649\"> </span>IFRS 15 Int\u00e4k<span class=\"__11 _602\"></span>ter fr<span class=\"__11 _602\"></span>\u00e5n avtal med kunder Int<span class=\"__11 _602\"></span>\u00e4kter<span class=\"__11 _602\"></span> redovisas enligt IFR<span class=\"__11 _602\"></span>S 15 enligt en femst<span class=\"__11 _602\"></span>egsmodell. I steg e<span class=\"__11 _602\"></span>tt definierar<span class=\"__11 _602\"></span> man sina kundkon<span class=\"__11 _602\"></span>trakt. Om tv\u00e5 eller fler<span class=\"__11 _602\"></span>a kon<span class=\"__11 _602\"></span>trakt har<span class=\"__11 _602\"></span> ing\u00e5tts samtidigt med en kund och priss\u00e4tt<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>ningen av ett k<span class=\"__11 _602\"></span>ontr<span class=\"__11 _602\"></span>akt \u00e4r beroende av<span class=\"__11 _602\"></span> det andra k<span class=\"__11 _602\"></span>ontr<span class=\"__11 _602\"></span>akte<span class=\"__11 _602\"></span>t s\u00e5 kombiner<span class=\"__11 _602\"></span>ar man dessa kon<span class=\"__11 _631\"></span>trakt. En avtals\u00e4ndring inneb\u00e4r en f\u00f6r<span class=\"__11 _602\"></span>\u00e4ndring av omfattning eller<span class=\"__11 _602\"></span> pris (eller<span class=\"__11 _602\"></span> b\u00e5da) i ett avtal som har<span class=\"__11 _602\"></span> godk\u00e4n<span class=\"__11 _602\"></span>ts av avtalspart<span class=\"__11 _602\"></span>erna. En avtals<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>\u00e4ndring f\u00f6r<span class=\"__11 _602\"></span>eligger n\u00e4r avtalspart<span class=\"__11 _602\"></span>erna godk\u00e4nner en \u00e4ndring som antingen sk<span class=\"__11 _602\"></span>apar n<span class=\"__11 _602\"></span>ya eller \u00e4ndrar<span class=\"__11 _602\"></span> befintliga r<span class=\"__11 _602\"></span>\u00e4ttighet<span class=\"__11 _602\"></span>er och skyldigheter f<span class=\"__11 _631\"></span>\u00f6r parterna i avtalet. En avtals\u00e4ndring sk<span class=\"__11 _602\"></span>a redovis<span class=\"__11 _602\"></span>as som ett separat avt<span class=\"__11 _602\"></span>al n\u00e4r avtale<span class=\"__11 _602\"></span>ts omfattning \u00f6kar p\u00e5 grund av till\u00e4gg av<span class=\"__11 _602\"></span> utlovade <span class=\"__11 _602\"></span>varor<span class=\"__11 _602\"></span> eller tj\u00e4nst<span class=\"__11 _602\"></span>er som \u00e4r distinkt<span class=\"__11 _602\"></span>a och n\u00e4r priset p\u00e5 avt<span class=\"__11 _602\"></span>alet stiger med e<span class=\"__11 _602\"></span>tt ers\u00e4ttningsbelopp som \u00e5terspeglar f<span class=\"__11 _602\"></span>\u00f6re<span class=\"__11 _602\"></span>tagets fris<span class=\"__11 _602\"></span>t\u00e5ende f\u00f6rs\u00e4ljningspriser<span class=\"__11 _602\"></span> f\u00f6r de <span class=\"__11 _602\"></span>ytterligare <span class=\"__11 _602\"></span>varor<span class=\"__11 _602\"></span> eller tj\u00e4nst<span class=\"__11 _602\"></span>er som utlovats. Om part<span class=\"__11 _602\"></span>erna int<span class=\"__11 _602\"></span>e har godk\u00e4n<span class=\"__11 _602\"></span>t en avtals\u00e4ndring sk<span class=\"__11 _602\"></span>a f\u00f6r<span class=\"__11 _602\"></span>etage<span class=\"__11 _602\"></span>t forts\u00e4tt<span class=\"__11 _602\"></span>a att till\u00e4mpa standar<span class=\"__11 _602\"></span>den p\u00e5 det befintliga avtalet till dess att avt<span class=\"__11 _602\"></span>als\u00e4ndringen godk\u00e4nns. I steg tv<span class=\"__11 _602\"></span>\u00e5 fasts<span class=\"__11 _602\"></span>t\u00e4lls vilk<span class=\"__11 _602\"></span>et eller <span class=\"__11 _602\"></span>vilka pres<span class=\"__11 _602\"></span>tations\u00e5t<span class=\"__11 _602\"></span>aganden som det avtalas om i k<span class=\"__11 _631\"></span>ontrakte<span class=\"__11 _602\"></span>t. Ett prestations\u00e5t<span class=\"__11 _602\"></span>agande \u00e4r ett l\u00f6ft<span class=\"__11 _602\"></span>e om att till kunden \u00f6verf<span class=\"__11 _602\"></span>\u00f6ra en <span class=\"__11 _602\"></span>vara eller<span class=\"__11 _602\"></span> tj\u00e4nst som \u00e4r distinkt, eller en serie distink<span class=\"__11 _602\"></span>ta v<span class=\"__11 _602\"></span>aror och tj\u00e4nst<span class=\"__11 _602\"></span>er som i allt v\u00e4sen<span class=\"__11 _602\"></span>tligt \u00e4r desamma och f\u00f6ljer<span class=\"__11 _602\"></span> samma m\u00f6nster<span class=\"__11 _602\"></span> f\u00f6r \u00f6<span class=\"__11 _602\"></span>ver<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>f\u00f6ring till kunden. En v<span class=\"__11 _602\"></span>ara eller tj\u00e4ns<span class=\"__11 _602\"></span>t \u00e4r distinkt om kunden kan dr<span class=\"__11 _602\"></span>a nytt<span class=\"__11 _602\"></span>a av var<span class=\"__11 _602\"></span>an eller tj\u00e4nst<span class=\"__11 _602\"></span>en separat eller tillsam<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>mans med andra r<span class=\"__11 _602\"></span>esurser som finns tillg\u00e4ngliga f\u00f6r<span class=\"__11 _602\"></span> kunden och om f\u00f6re<span class=\"__11 _602\"></span>tagets l\u00f6<span class=\"__11 _602\"></span>fte att \u00f6<span class=\"__11 _602\"></span>verf\u00f6r<span class=\"__11 _602\"></span>a var<span class=\"__11 _602\"></span>an eller tj\u00e4nst<span class=\"__11 _602\"></span>en till kunden kan s\u00e4rskiljas fr<span class=\"__11 _602\"></span>\u00e5n andra l\u00f6ft<span class=\"__11 _602\"></span>en i avtale<span class=\"__11 _602\"></span>t. Oftast \u00e4r Skansk<span class=\"__11 _602\"></span>as kundkon<span class=\"__11 _602\"></span>trakt av<span class=\"__11 _602\"></span> det slaget att uppdelning in<span class=\"__11 _602\"></span>te sk<span class=\"__11 _602\"></span>a beh\u00f6va g\u00f6r<span class=\"__11 _602\"></span>as p\u00e5 tv\u00e5 eller flera pr<span class=\"__11 _602\"></span>estations<span class=\"__11 _602\"></span>\u00e5taganden.<span class=\"__11 _649\"> </span>I steg tr<span class=\"__11 _602\"></span>e best\u00e4ms tr<span class=\"__11 _602\"></span>ansaktionspriset. H\u00e4nsyn t<span class=\"__11 _602\"></span>as d\u00e5 till fast avtalat pris, v<span class=\"__11 _602\"></span>ariabla int<span class=\"__11 _602\"></span>\u00e4kter<span class=\"__11 _631\"></span>, ev<span class=\"__11 _602\"></span>entuell till\u00e4ggsk<span class=\"__11 _602\"></span>\u00f6pe <span class=\"__11 _3e_7\"></span>skilling, bonusar och straff<span class=\"__11 _602\"></span>avgift<span class=\"__11 _602\"></span>er<span class=\"__11 _631\"></span>. Vid variabla in<span class=\"__11 _602\"></span>t\u00e4kt<span class=\"__11 _602\"></span>er estimerar<span class=\"__11 _602\"></span> man int<span class=\"__11 _602\"></span>\u00e4kten till de<span class=\"__11 _602\"></span>t belopp som h\u00f6gst troligt in<span class=\"__11 _602\"></span>te i senar<span class=\"__11 _602\"></span>e redovisningsperioder k<span class=\"__11 _602\"></span>ommer att medf<span class=\"__11 _602\"></span>\u00f6ra en r<span class=\"__11 _602\"></span>eversering av<span class=\"__11 _602\"></span> ackumulerade in<span class=\"__11 _602\"></span>t\u00e4kt<span class=\"__11 _602\"></span>er<span class=\"__11 _649\"> </span><span class=\"__11 _631\"></span>. Om avtalet inneh\u00e5ller en bety<span class=\"__11 _602\"></span>dande finansieringskomponen<span class=\"__11 _602\"></span>t ska trans<span class=\"__11 _602\"></span>aktionspriset just<span class=\"__11 _602\"></span>eras f\u00f6r e<span class=\"__11 _602\"></span>ffekt<span class=\"__11 _602\"></span>en av pengars tidsv<span class=\"__11 _602\"></span>\u00e4rde. \u00c4ndrings- och till\u00e4ggs-<span class=\"__11 _649\"> </span>best\u00e4llningar av<span class=\"__11 _602\"></span> ett kon<span class=\"__11 _602\"></span>trak<span class=\"__11 _602\"></span>t som int<span class=\"__11 _602\"></span>e \u00e4nnu \u00e4r godk\u00e4nda av<span class=\"__11 _602\"></span> kund medf\u00f6r ingen \u00f6kning av<span class=\"__11 _602\"></span> transaktionspris<span class=\"__11 _602\"></span>et i projek<span class=\"__11 _602\"></span>tets ber\u00e4knade result<span class=\"__11 _602\"></span>at vid f\u00e4r<span class=\"__11 _602\"></span>digst<span class=\"__11 _602\"></span>\u00e4llande. Vid ers\u00e4ttning med icke-kon<span class=\"__11 _631\"></span>tanta medel <span class=\"__11 _602\"></span>v\u00e4rder<span class=\"__11 _602\"></span>as ers\u00e4ttningen till verkligt v\u00e4rde. Om en kund  <span class=\"__11 _3e_7\"></span>skjuter<span class=\"__11 _602\"></span> till var<span class=\"__11 _602\"></span>or eller tj\u00e4nst<span class=\"__11 _602\"></span>er g\u00f6rs en bed\u00f6mning om huruvida kon<span class=\"__11 _602\"></span>troll erh\u00e5lls \u00f6v<span class=\"__11 _602\"></span>er dessa, och om s\u00e5 \u00e4r falle<span class=\"__11 _602\"></span>t s\u00e5 redo<span class=\"__11 _602\"></span>visas de som ers\u00e4ttning med icke-kon<span class=\"__11 _631\"></span>tanta medel som erh\u00e5llits av<span class=\"__11 _602\"></span> kunden.  Int<span class=\"__11 _602\"></span>\u00e4kten/<span class=\"__11 _602\"></span>transak<span class=\"__11 _602\"></span>tionspriset allok<span class=\"__11 _602\"></span>eras i st<span class=\"__11 _602\"></span>eg fyra ut p\u00e5 de olika pr<span class=\"__11 _602\"></span>estations\u00e5t<span class=\"__11 _602\"></span>agandena i kon<span class=\"__11 _602\"></span>trakt<span class=\"__11 _602\"></span>et om fler \u00e4n e<span class=\"__11 _602\"></span>tt \u00e5tagande finns. Det allok<span class=\"__11 _602\"></span>erade tr<span class=\"__11 _602\"></span>ansaktionspriset f<span class=\"__11 _631\"></span>\u00f6r varje enskilt \u00e5tagande sk<span class=\"__11 _602\"></span>a \u00e5terspegla det ers\u00e4ttningsbelopp som f\u00f6r<span class=\"__11 _602\"></span>etage<span class=\"__11 _602\"></span>t f\u00f6rv<span class=\"__11 _602\"></span>\u00e4ntar<span class=\"__11 _602\"></span> sig ha r\u00e4tt till i utbyt<span class=\"__11 _602\"></span>e mot \u00f6<span class=\"__11 _602\"></span>verf\u00f6ringen av de utlov<span class=\"__11 _602\"></span>ade var<span class=\"__11 _602\"></span>orna eller tj\u00e4nsterna till kunden, baser<span class=\"__11 _602\"></span>at p\u00e5 ett relativt frist<span class=\"__11 _602\"></span>\u00e5ende f\u00f6rs\u00e4ljningspris. Int<span class=\"__11 _602\"></span>\u00e4kt redo<span class=\"__11 _602\"></span>visas, i steg f<span class=\"__11 _602\"></span>em, n\u00e4r pr<span class=\"__11 _602\"></span>estations\u00e5t<span class=\"__11 _602\"></span>agandet \u00e4r utf\u00f6rt, antingen \u00f6<span class=\"__11 _602\"></span>ver tid eller <span class=\"__11 _602\"></span>vid en specifik tidpunkt, och n\u00e4r kunden f\u00e5r<span class=\"__11 _602\"></span> kon<span class=\"__11 _602\"></span>troll \u00f6v<span class=\"__11 _602\"></span>er tillg\u00e5ngen. In<span class=\"__11 _602\"></span>t\u00e4kt<span class=\"__11 _602\"></span>en  <span class=\"__11 _3e_7\"></span>redovisas \u00f6ver<span class=\"__11 _602\"></span> tid n\u00e4r kunden samtidigt erh\u00e5ller<span class=\"__11 _602\"></span> och f\u00f6rbruk<span class=\"__11 _602\"></span>ar de f\u00f6r<span class=\"__11 _602\"></span>delar som tillhandah\u00e5lls genom f\u00f6r<span class=\"__11 _602\"></span>et<span class=\"__11 _602\"></span>agets  <span class=\"__11 _3e_7\"></span>prestation, n\u00e4r f\u00f6r<span class=\"__11 _602\"></span>et<span class=\"__11 _602\"></span>agets prest<span class=\"__11 _602\"></span>ation skapar<span class=\"__11 _602\"></span> eller f\u00f6rb\u00e4ttr<span class=\"__11 _602\"></span>ar en tillg\u00e5ng som kunden kon<span class=\"__11 _602\"></span>troller<span class=\"__11 _602\"></span>ar eller n\u00e4r f<span class=\"__11 _602\"></span>\u00f6re<span class=\"__11 _602\"></span>tagets pr<span class=\"__11 _602\"></span>estation in<span class=\"__11 _602\"></span>te skapar en tillg\u00e5ng med alt<span class=\"__11 _602\"></span>ernativ an<span class=\"__11 _602\"></span>v\u00e4ndning f\u00f6r<span class=\"__11 _602\"></span> f\u00f6r<span class=\"__11 _602\"></span>etage<span class=\"__11 _602\"></span>t och f\u00f6re<span class=\"__11 _602\"></span>taget dessut<span class=\"__11 _602\"></span>om har r<span class=\"__11 _602\"></span>\u00e4tt till betalning f<span class=\"__11 _602\"></span>\u00f6r hittills utf\u00f6r<span class=\"__11 _602\"></span>d prest<span class=\"__11 _602\"></span>ation. Om ett prest<span class=\"__11 _602\"></span>ations\u00e5tagande in<span class=\"__11 _631\"></span>te uppfylls \u00f6ver<span class=\"__11 _602\"></span> tid enligt ovan s\u00e5 upp<span class=\"__11 _602\"></span>fyller f\u00f6r<span class=\"__11 _602\"></span>etage<span class=\"__11 _602\"></span>t \u00e5tagandet <span class=\"__11 _602\"></span>vid en viss tidpunkt. Det sk<span class=\"__11 _602\"></span>er vid den tidpunkt som kunden f<span class=\"__11 _602\"></span>\u00e5r kon<span class=\"__11 _602\"></span>troll \u00f6v<span class=\"__11 _602\"></span>er den utlov<span class=\"__11 _602\"></span>ade tillg\u00e5ngen. Indikat<span class=\"__11 _602\"></span>orer f<span class=\"__11 _602\"></span>\u00f6r k<span class=\"__11 _602\"></span>ontr<span class=\"__11 _602\"></span>oll kan v<span class=\"__11 _602\"></span>ara att f<span class=\"__11 _602\"></span>\u00f6ret<span class=\"__11 _602\"></span>aget har r<span class=\"__11 _602\"></span>\u00e4tt till betalning f<span class=\"__11 _602\"></span>\u00f6r tillg\u00e5ngen, kunden har den legala \u00e4gander\u00e4tt<span class=\"__11 _602\"></span>en till tillg\u00e5ngen, f\u00f6r<span class=\"__11 _602\"></span>e <span class=\"__11 _3e_7\"></span>taget har \u00f6<span class=\"__11 _602\"></span>verf<span class=\"__11 _602\"></span>\u00f6rt det fysiska innehav<span class=\"__11 _602\"></span>et av tillg\u00e5ngen, kunden har de betydande risk<span class=\"__11 _602\"></span>er och f<span class=\"__11 _602\"></span>\u00f6rdelar som \u00e4r<span class=\"__11 _602\"></span> f\u00f6r <span class=\"__11 _3e_7\"></span>-<span class=\"__11 _649\"> </span>knippade med \u00e4gandet av tillg\u00e5ngen eller att kunden <span class=\"ws0_11\"> </span>har godk\u00e4n<span class=\"__11 _602\"></span>t tillg\u00e5ngen.<span class=\"__11 _649\"> </span>Utgi<span class=\"__11 _604\"></span>ft<span class=\"__11 _604\"></span>er f\u00f6<span class=\"__11 _604\"></span>r at<span class=\"__11 _604\"></span>t erh<span class=\"__11 _604\"></span>\u00e5ll<span class=\"__11 _604\"></span>a et<span class=\"__11 _604\"></span>t av<span class=\"__11 _604\"></span>tal<span class=\"__11 _604\"></span>, det v<span class=\"__11 _604\"></span>ill s<span class=\"__11 _604\"></span>\u00e4g<span class=\"__11 _604\"></span>a utg<span class=\"__11 _604\"></span>if<span class=\"__11 _604\"></span>ter s<span class=\"__11 _604\"></span>om f\u00f6r<span class=\"__11 _604\"></span>etag<span class=\"__11 _604\"></span>et in<span class=\"__11 _604\"></span>te sku<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>e haf<span class=\"__11 _604\"></span>t om d<span class=\"__11 _604\"></span>et in<span class=\"__11 _604\"></span>te er<span class=\"__11 _604\"></span>h\u00e5l<span class=\"__11 _604\"></span>lit a<span class=\"__11 _604\"></span>vt<span class=\"__11 _604\"></span>ale<span class=\"__11 _604\"></span>t, re<span class=\"__11 _604\"></span>do<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>vis<span class=\"__11 _604\"></span>as s<span class=\"__11 _604\"></span>om e<span class=\"__11 _604\"></span>n til<span class=\"__11 _604\"></span>lg\u00e5<span class=\"__11 _604\"></span>ng e<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>ast o<span class=\"__11 _604\"></span>m f\u00f6<span class=\"__11 _604\"></span>reta<span class=\"__11 _604\"></span>get f<span class=\"__11 _604\"></span>\u00f6r<span class=\"__11 _604\"></span>v\u00e4nta<span class=\"__11 _604\"></span>r si<span class=\"__11 _604\"></span>g at<span class=\"__11 _604\"></span>t f\u00e5 t\u00e4c<span class=\"__11 _604\"></span>kni<span class=\"__11 _604\"></span>ng f\u00f6<span class=\"__11 _604\"></span>r de u<span class=\"__11 _604\"></span>tgif<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>rna<span class=\"__11 _604\"></span>. Ut<span class=\"__11 _604\"></span>gif<span class=\"__11 _604\"></span>ter f<span class=\"__11 _604\"></span>\u00f6r at<span class=\"__11 _604\"></span>t fu<span class=\"__11 _604\"></span>llg<span class=\"__11 _604\"></span>\u00f6r<span class=\"__11 _604\"></span>a et<span class=\"__11 _604\"></span>t av<span class=\"__11 _604\"></span>tal, s<span class=\"__11 _604\"></span>om i<span class=\"__11 _604\"></span>nte fa<span class=\"__11 _604\"></span>lle<span class=\"__11 _604\"></span>r und<span class=\"__11 _604\"></span>er n<span class=\"__11 _604\"></span>\u00e5g<span class=\"__11 _604\"></span>on an<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>n sta<span class=\"__11 _604\"></span>nda<span class=\"__11 _604\"></span>rd \u00e4n<span class=\"__11 _649\"> </span>Not 1. K<span class=\"__11 _631\"></span>oncernens redovisnings- och v\u00e4rderingsprinciper f<span class=\"__11 _649\"> </span><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.18772125px; bottom:590.65533px;\">IFR<span class=\"__11 _604\"></span>S 15, s<span class=\"__11 _604\"></span>ka re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s so<span class=\"__11 _604\"></span>m en ti<span class=\"__11 _604\"></span>llg<span class=\"__11 _604\"></span>\u00e5n<span class=\"__11 _604\"></span>g om utg<span class=\"__11 _604\"></span>if<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>na h<span class=\"__11 _604\"></span>ar </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.18772125px; bottom:579.6079px;\">et<span class=\"__11 _604\"></span>t dir<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>t sa<span class=\"__11 _604\"></span>mb<span class=\"__11 _604\"></span>and m<span class=\"__11 _604\"></span>ed e<span class=\"__11 _604\"></span>tt a<span class=\"__11 _604\"></span>v<span class=\"__11 _604\"></span>tal el<span class=\"__11 _604\"></span>le<span class=\"__11 _604\"></span>r me<span class=\"__11 _604\"></span>d et<span class=\"__11 _604\"></span>t f\u00f6r<span class=\"__11 _604\"></span>v\u00e4n<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.18772125px; bottom:568.56055px;\">tat av<span class=\"__11 _604\"></span>ta<span class=\"__11 _604\"></span>l, om u<span class=\"__11 _604\"></span>tgif<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>rn<span class=\"__11 _604\"></span>a skap<span class=\"__11 _604\"></span>ar e<span class=\"__11 _604\"></span>lle<span class=\"__11 _604\"></span>r f\u00f6r<span class=\"__11 _604\"></span>b\u00e4t<span class=\"__11 _604\"></span>tr<span class=\"__11 _604\"></span>ar re<span class=\"__11 _604\"></span>su<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>er </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls3_11 ws4_11\" style=\"left:0.18772125px; bottom:557.5131px;\">som k<span class=\"__11 _602\"></span>ommer att an<span class=\"__11 _602\"></span>v\u00e4ndas<span class=\"__11 _602\"></span> f\u00f6r att<span class=\"__11 _602\"></span> uppfylla prestat<span class=\"__11 _602\"></span>ions<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.18772125px; bottom:546.46576px;\">\u00e5tag<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n i fram<span class=\"__11 _604\"></span>tid<span class=\"__11 _604\"></span>en o<span class=\"__11 _604\"></span>ch de<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>suto<span class=\"__11 _604\"></span>m f\u00f6r<span class=\"__11 _604\"></span>v\u00e4<span class=\"__11 _604\"></span>ntas \u00e5<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>v<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.18772125px; bottom:535.41833px;\">na<span class=\"__11 _604\"></span>s. D<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>sa \u201d<span class=\"__11 _604\"></span>T<span class=\"__11 _604\"></span>ill<span class=\"__11 _604\"></span>g\u00e5n<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>r so<span class=\"__11 _604\"></span>m upp<span class=\"__11 _604\"></span>kom<span class=\"__11 _604\"></span>mer f<span class=\"__11 _604\"></span>r\u00e5n u<span class=\"__11 _604\"></span>tgif<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r f\u00f6r </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.18772125px; bottom:524.3709px;\">at<span class=\"__11 _604\"></span>t erh<span class=\"__11 _604\"></span>\u00e5ll<span class=\"__11 _604\"></span>a el<span class=\"__11 _604\"></span>ler f<span class=\"__11 _604\"></span>ull<span class=\"__11 _604\"></span>g\u00f6<span class=\"__11 _604\"></span>ra et<span class=\"__11 _604\"></span>t av<span class=\"__11 _604\"></span>ta<span class=\"__11 _604\"></span>l me<span class=\"__11 _604\"></span>d kun<span class=\"__11 _604\"></span>d<span class=\"__11 _604\"></span>\u201d ing<span class=\"__11 _604\"></span>\u00e5r i p<span class=\"__11 _604\"></span>os<span class=\"__11 _604\"></span>ten </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.18772125px; bottom:513.32355px;\">Avta<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>til<span class=\"__11 _604\"></span>lg<span class=\"__11 _604\"></span>\u00e5ng<span class=\"__11 _604\"></span>ar o<span class=\"__11 _604\"></span>ch re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as i no<span class=\"__11 _604\"></span>t 9<span class=\"__11 _602\"></span>. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:0.18772125px; bottom:494.90515px;\">I avtalstillg\u00e5ngar och avtalsskul<span class=\"__11 _604\"></span>der redovisas nettot av<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls3_11 ws4_11\" style=\"left:0.18772125px; bottom:483.85773px;\">upparbetade i<span class=\"__11 _602\"></span>nt\u00e4kter<span class=\"__11 _602\"></span> och fakturerade<span class=\"__11 _602\"></span> belopp per projekt. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.18772125px; bottom:472.8103px;\">F\u00f6r<span class=\"__11 _604\"></span>skot<span class=\"__11 _604\"></span>ts<span class=\"__11 _604\"></span>fak<span class=\"__11 _604\"></span>tu<span class=\"__11 _604\"></span>rer<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>g sker o<span class=\"__11 _604\"></span>fta i byg<span class=\"__11 _604\"></span>gve<span class=\"__11 _604\"></span>rks<span class=\"__11 _604\"></span>amh<span class=\"__11 _604\"></span>ete<span class=\"__11 _604\"></span>n en<span class=\"__11 _604\"></span>ligt </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:0.18772125px; bottom:461.76294px;\">avtal. N\u00e4r fakturering skett redovisas en kundf<span class=\"__11 _602\"></span>ordran.  </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls17_11 ws2_11\" style=\"left:0.18772125px; bottom:443.34454px;\">F<span class=\"__11 _602\"></span>\u00f6rlustkon<span class=\"__11 _602\"></span>trakt k<span class=\"__11 _602\"></span>ostnadsf<span class=\"__11 _602\"></span>\u00f6rs direk<span class=\"__11 _602\"></span>t och avs\u00e4ttning f\u00f6r f<span class=\"__11 _631\"></span>\u00f6rlust<span class=\"__11 _604\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls17_11 ws2_11\" style=\"left:0.18772125px; bottom:432.29712px;\">g\u00f6rs f\u00f6r \u00e5t<span class=\"__11 _602\"></span>er <span class=\"__11 _3e_7\"></span>st\u00e5ende arbeten och r<span class=\"__11 _602\"></span>edovisas enligt IAS 3<span class=\"__11 _602\"></span>7<span class=\"__11 _631\"></span>.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.18772125px; bottom:413.87872px;\">So<span class=\"__11 _604\"></span>m ang<span class=\"__11 _604\"></span>es u<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>er ru<span class=\"__11 _604\"></span>br<span class=\"__11 _604\"></span>iken \u201d<span class=\"__11 _604\"></span>IF<span class=\"__11 _604\"></span>RS 8 R\u00f6r<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>gme<span class=\"__11 _604\"></span>nt<span class=\"__11 _604\"></span>\u201d<span class=\"__11 _602\"></span>, </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.18772125px; bottom:402.83133px;\">sid<span class=\"__11 _604\"></span>a 126<span class=\"__11 _604\"></span>, s\u00e5 ti<span class=\"__11 _604\"></span>ll\u00e4<span class=\"__11 _604\"></span>mp<span class=\"__11 _604\"></span>as i s<span class=\"__11 _604\"></span>eg<span class=\"__11 _604\"></span>me<span class=\"__11 _604\"></span>nts<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>en f\u00f6<span class=\"__11 _604\"></span>r ver<span class=\"__11 _604\"></span>k<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls1_11 ws6_11\" style=\"left:0.18772125px; bottom:391.78394px;\">samhetsgrenarna<span class=\"__11 _602\"></span> Bostadsutveckling<span class=\"__11 _602\"></span> och K<span class=\"__11 _602\"></span>ommersiell </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.18772125px; bottom:380.73654px;\">fas<span class=\"__11 _604\"></span>tig<span class=\"__11 _604\"></span>het<span class=\"__11 _604\"></span>su<span class=\"__11 _604\"></span>tve<span class=\"__11 _604\"></span>c<span class=\"__11 _604\"></span>kli<span class=\"__11 _604\"></span>ng en a<span class=\"__11 _604\"></span>nn<span class=\"__11 _604\"></span>an pr<span class=\"__11 _604\"></span>inc<span class=\"__11 _604\"></span>ip f\u00f6<span class=\"__11 _604\"></span>r fa<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>st\u00e4<span class=\"__11 _604\"></span>lle<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>e av </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:0.18772125px; bottom:369.68912px;\">tidpunkt f\u00f6r int\u00e4ktsredovisning. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:351.27072px;\">Byggverk<span class=\"__11 _602\"></span>samheten b<span class=\"__11 _602\"></span>ygger och r<span class=\"__11 _602\"></span>enover<span class=\"__11 _602\"></span>ar hus, anl\u00e4gg<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:340.22333px;\">ningar och infrastruk<span class=\"__11 _602\"></span>tur<span class=\"__11 _631\"></span>. Inom verksamhetsgr<span class=\"__11 _602\"></span>enen utf\u00f6rs<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:329.17593px;\">\u00e4ven uppdrag av s<span class=\"__11 _602\"></span>ervicekar<span class=\"__11 _602\"></span>akt\u00e4r<span class=\"__11 _631\"></span>, s\u00e5som by<span class=\"__11 _602\"></span>ggservice, drift </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:318.12854px;\">och underh\u00e5ll. Inom denna verksamhe<span class=\"__11 _602\"></span>t \u00e4r kunderna b\u00e5de </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:307.08115px;\">best\u00e4llar<span class=\"__11 _602\"></span>e fr\u00e5n den off<span class=\"__11 _602\"></span>entliga sek<span class=\"__11 _602\"></span>torn och den privat<span class=\"__11 _602\"></span>a. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:288.66272px;\">Kombination av<span class=\"__11 _602\"></span> avtal \u00e4r s\u00e4llan ak<span class=\"__11 _602\"></span>tuellt, men avtal<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:277.61533px;\">s\u00e4ndringar<span class=\"__11 _631\"></span>, s\u00e5som till\u00e4ggsbest\u00e4llningar<span class=\"__11 _631\"></span>, \u00e4r vanligt </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:266.56793px;\">f\u00f6r<span class=\"__11 _602\"></span>ekommande. I de flest<span class=\"__11 _602\"></span>a fall \u00e4r tillagda <span class=\"__11 _602\"></span>varor<span class=\"__11 _602\"></span> och tj\u00e4nster<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:255.52054px;\">int<span class=\"__11 _602\"></span>e distinkta och d\u00e4rf<span class=\"__11 _602\"></span>\u00f6r ut<span class=\"__11 _602\"></span>g\u00f6r de en del av ett enda </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:244.47314px;\">prest<span class=\"__11 _602\"></span>ations\u00e5tagande som delvis \u00e4r<span class=\"__11 _602\"></span> uppfyllt vid tidpunkt<span class=\"__11 _602\"></span>en </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:233.42572px;\">f\u00f6r avt<span class=\"__11 _602\"></span>als\u00e4ndringen och redo<span class=\"__11 _602\"></span>visas som om den vor<span class=\"__11 _602\"></span>e en del <span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:222.37833px;\">av det befin<span class=\"__11 _602\"></span>tliga avtale<span class=\"__11 _602\"></span>t. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls18_10 ws2_11\" style=\"left:0.18772125px; bottom:203.95993px;\">Oftast \u00e4r avt<span class=\"__11 _602\"></span>alen inom denna verk<span class=\"__11 _602\"></span>samhet av de<span class=\"__11 _602\"></span>t </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls18_10 ws2_11\" style=\"left:0.18772125px; bottom:192.91254px;\"> <span class=\"__11 _3e_7\"></span>slaget att endast ett pres<span class=\"__11 _602\"></span>tations\u00e5t<span class=\"__11 _602\"></span>agande identifieras.<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls18_10 ws2_11\" style=\"left:0.18772125px; bottom:181.86513px;\">Byggverk<span class=\"__11 _602\"></span>samhetens pr<span class=\"__11 _602\"></span>estations<span class=\"__11 _602\"></span>\u00e5taganden \u00e4r en<span class=\"__11 _602\"></span>trepr<span class=\"__11 _602\"></span>enad-<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:170.81773px;\">uppdrag eller service\u00e5t<span class=\"__11 _602\"></span>agande, exempelvis upp<span class=\"__11 _602\"></span> <span class=\"__11 _3e_7\"></span>f\u00f6rande </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:159.77032px;\">av by<span class=\"__11 _602\"></span>ggnad p\u00e5 kundens mark respektive underh\u00e5ll av<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:148.72293px;\">befintliga anl\u00e4ggningar<span class=\"__11 _602\"></span> s\u00e5som v\u00e4gar<span class=\"__11 _631\"></span>. Om ett avt<span class=\"__11 _602\"></span>al inneb\u00e4r </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:137.67554px;\">verksamhe<span class=\"__11 _602\"></span>t i olika geografisk<span class=\"__11 _602\"></span>a l\u00e4gen, i olika tidsperioder<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:126.62813px;\">eller har olik<span class=\"__11 _602\"></span>a riskexponering kan iden<span class=\"__11 _631\"></span>tifiering av flera </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:115.580734px;\">prest<span class=\"__11 _602\"></span>ations\u00e5taganden f<span class=\"__11 _602\"></span>\u00f6rek<span class=\"__11 _602\"></span>omma.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:97.16234px;\">Om r\u00e4tt till r\u00f6rlig ers<span class=\"__11 _602\"></span>\u00e4ttning finns, till exempel avtal om inci<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:86.11493px;\">tamen<span class=\"__11 _602\"></span>t, d\u00e5 beaktas det till den del det \u00e4r<span class=\"__11 _602\"></span> h\u00f6gst osannolikt </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:75.067535px;\">att beloppet kan k<span class=\"__11 _602\"></span>omma att \u00e5terf<span class=\"__11 _602\"></span>\u00f6ras vid e<span class=\"__11 _602\"></span>tt senare tillf<span class=\"__11 _602\"></span>\u00e4lle. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:64.020134px;\">Inom byggv<span class=\"__11 _602\"></span>erksamhet<span class=\"__11 _602\"></span>en redo<span class=\"__11 _602\"></span>visas int<span class=\"__11 _602\"></span>\u00e4kterna \u00f6<span class=\"__11 _602\"></span>ver tid, d\u00e5 </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:52.972733px;\">kunden erh\u00e5ller och f\u00f6rbruk<span class=\"__11 _602\"></span>ar sam<span class=\"__11 _602\"></span>tidigt de f\u00f6r<span class=\"__11 _602\"></span>delar som </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:41.92533px;\">tillhandah\u00e5lls genom f\u00f6r<span class=\"__11 _602\"></span>etage<span class=\"__11 _602\"></span>ts serviceprest<span class=\"__11 _602\"></span>ation eller d\u00e5 </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:0.18772125px; bottom:30.87793px;\">Skansk<span class=\"__11 _602\"></span>a skapar eller<span class=\"__11 _602\"></span> f\u00f6rb\u00e4ttrar<span class=\"__11 _602\"></span> en tillg\u00e5ng som kunden </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws26_10\" style=\"left:0.18772125px; bottom:19.830536px;\">kon<span class=\"__11 _602\"></span>troller<span class=\"__11 _602\"></span>ar<span class=\"__11 _631\"></span>. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:590.7736px;\">Int<span class=\"__11 _602\"></span>\u00e4kterna r<span class=\"__11 _602\"></span>edovisas \u00f6<span class=\"__11 _602\"></span>ver tid p\u00e5 basis av f<span class=\"__11 _602\"></span>\u00f6ret<span class=\"__11 _602\"></span>agets k<span class=\"__11 _602\"></span>ostna<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:579.72626px;\">der per respektiv<span class=\"__11 _602\"></span>e m\u00e4ttillf\u00e4lle i f<span class=\"__11 _602\"></span>\u00f6rh\u00e5llande till to<span class=\"__11 _602\"></span>tala f<span class=\"__11 _602\"></span>\u00f6rv\u00e4n<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:568.67883px;\">tade k<span class=\"__11 _602\"></span>ostnader f<span class=\"__11 _602\"></span>\u00f6r uppfyllande av pr<span class=\"__11 _602\"></span>estations\u00e5t<span class=\"__11 _602\"></span>agandet.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:550.26044px;\">V<span class=\"__11 _602\"></span>erksamhe<span class=\"__11 _602\"></span>tsgrenen Bost<span class=\"__11 _602\"></span>adsutveckling utvecklar<span class=\"__11 _602\"></span> och s\u00e4ljer </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:539.213px;\">ny<span class=\"__11 _602\"></span>a bost\u00e4der och h<span class=\"__11 _602\"></span>yresbost<span class=\"__11 _602\"></span>\u00e4der<span class=\"__11 _631\"></span>. Kunderna ut<span class=\"__11 _602\"></span>g\u00f6rs huvud<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:528.16565px;\">sakligen av privatpersoner<span class=\"__11 _631\"></span>. Till grund f<span class=\"__11 _602\"></span>\u00f6r redo<span class=\"__11 _602\"></span>visningen </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:517.1182px;\">finns oftas<span class=\"__11 _602\"></span>t ett avtal om f<span class=\"__11 _602\"></span>\u00f6rs\u00e4ljning av en specifik enhet, till </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:506.07086px;\">exempel en bost<span class=\"__11 _602\"></span>adsr\u00e4ttsl\u00e4genhet. A<span class=\"__11 _631\"></span>vtals\u00e4ndringar f\u00f6r<span class=\"__11 _602\"></span>e<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:495.02344px;\">kommer s\u00e4llan men inkluder<span class=\"__11 _602\"></span>as i s\u00e5 f<span class=\"__11 _602\"></span>all i det ursprungliga </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws26_10\" style=\"left:249.98273px; bottom:483.976px;\">avtalet. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:465.55762px;\">Inom Bostadsutveckling \u00e4r<span class=\"__11 _602\"></span> Skansk<span class=\"__11 _602\"></span>as \u00e5tagande \u00f6<span class=\"__11 _602\"></span>verl\u00e4m<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:454.51022px;\">nande av en inflyttningsklar bost<span class=\"__11 _602\"></span>ad. T<span class=\"__11 _631\"></span>ransaktionsprise<span class=\"__11 _602\"></span>t \u00e4r </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:443.46283px;\">ett fas<span class=\"__11 _602\"></span>t pris enligt avtal.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:425.04443px;\">Int<span class=\"__11 _602\"></span>\u00e4kt redo<span class=\"__11 _602\"></span>visas vid den tidpunkt d\u00e5 n<span class=\"__11 _602\"></span>ycklarna till bost<span class=\"__11 _602\"></span>aden </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:413.99704px;\">\u00f6verl\u00e4mnas till r<span class=\"__11 _602\"></span>espektive bost<span class=\"__11 _602\"></span>adsk\u00f6pare, de<span class=\"__11 _602\"></span>t vill s\u00e4ga </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:402.94965px;\">d\u00e5 bostadsk<span class=\"__11 _602\"></span>\u00f6paren f\u00e5r<span class=\"__11 _602\"></span> tilltr\u00e4de till sin bost<span class=\"__11 _602\"></span>ad, vilke<span class=\"__11 _602\"></span>t </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:391.90222px;\">bed\u00f6ms var<span class=\"__11 _602\"></span>a den tidpunkt d\u00e5 kunden erh\u00e5ller k<span class=\"__11 _602\"></span>ontroll \u00f6<span class=\"__11 _602\"></span>ver<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:380.85483px;\">bostaden. Denna r<span class=\"__11 _602\"></span>edovisning grundar sig p\u00e5 att Sk<span class=\"__11 _602\"></span>anska </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:369.80743px;\">int<span class=\"__11 _602\"></span>e bed\u00f6ms ha r\u00e4tt till full bet<span class=\"__11 _602\"></span>alning f\u00f6rr\u00e4n <span class=\"__11 _602\"></span>vid uppfyllande </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:358.76004px;\">av sitt \u00e5tagande. <span class=\"__11 _602\"></span>\u00c4<span class=\"__11 _602\"></span>ven om viss f<span class=\"__11 _602\"></span>\u00f6rskottsbe<span class=\"__11 _602\"></span>talning sk<span class=\"__11 _602\"></span>er av </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:347.71265px;\">k\u00f6paren s<span class=\"__11 _602\"></span>\u00e5 har int<span class=\"__11 _602\"></span>e Skansk<span class=\"__11 _602\"></span>a r\u00e4tt till full ers\u00e4ttning f<span class=\"__11 _602\"></span>\u00f6r utf<span class=\"__11 _602\"></span>\u00f6rt </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:336.66522px;\">arbete som uppn\u00e5tts till dat<span class=\"__11 _602\"></span>o under hela avtale<span class=\"__11 _602\"></span>ts l\u00f6ptid. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:325.61783px;\">Detta ber<span class=\"__11 _602\"></span>or p\u00e5 att avtalen inneh\u00e5ller klausuler<span class=\"__11 _602\"></span> som g\u00f6r att </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:314.57043px;\">bostadsk<span class=\"__11 _602\"></span>\u00f6paren i vissa situationer<span class=\"__11 _602\"></span> kan fr\u00e5n<span class=\"__11 _631\"></span>tr\u00e4da avtalet </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:303.52304px;\">under by<span class=\"__11 _602\"></span>ggnationen utan att ers\u00e4tt<span class=\"__11 _602\"></span>a Skansk<span class=\"__11 _602\"></span>a p\u00e5 det s\u00e4tt </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:292.47565px;\">som kr\u00e4vs f<span class=\"__11 _602\"></span>\u00f6r re<span class=\"__11 _602\"></span>dovisning av in<span class=\"__11 _602\"></span>t\u00e4kt<span class=\"__11 _602\"></span>er \u00f6v<span class=\"__11 _602\"></span>er tid.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:274.05722px;\">Skansk<span class=\"__11 _602\"></span>a initierar och ing\u00e5r avt<span class=\"__11 _602\"></span>al med nybildade s<span class=\"__11 _602\"></span>vensk<span class=\"__11 _602\"></span>a </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:263.00983px;\">bostadsr<span class=\"__11 _602\"></span>\u00e4tts <span class=\"__11 _3e_7\"></span>f\u00f6reningar<span class=\"__11 _602\"></span> eller finska bost<span class=\"__11 _602\"></span>adsaktiebolag </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:251.96243px;\">avseende uppf<span class=\"__11 _602\"></span>\u00f6rande av bos<span class=\"__11 _602\"></span>t\u00e4der<span class=\"__11 _631\"></span>. Villkor<span class=\"__11 _602\"></span>en i dessa avtal </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:240.91504px;\">\u00e4r s\u00e5dana att Skansk<span class=\"__11 _631\"></span>a har ett best\u00e4mmande inflytande </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:229.86765px;\">och d\u00e4rmed konsolider<span class=\"__11 _602\"></span>ar bostadsr<span class=\"__11 _602\"></span>\u00e4ttsf\u00f6r<span class=\"__11 _602\"></span>eningarna och </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:218.82022px;\">bostadsak<span class=\"__11 _602\"></span>tiebolagen under byggtiden och fr<span class=\"__11 _602\"></span>am till slutkun<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:207.77283px;\">dens tilltr\u00e4de, d\u00e5 Sk<span class=\"__11 _602\"></span>anska in<span class=\"__11 _602\"></span>te l\u00e4ngre har<span class=\"__11 _602\"></span> best\u00e4mmande </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:196.72543px;\">inflytande. Bost<span class=\"__11 _602\"></span>\u00e4der som int<span class=\"__11 _602\"></span>e \u00e4nnu tilltr\u00e4tts r<span class=\"__11 _602\"></span>edo <span class=\"__11 _3e_7\"></span>visas som </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws26_10\" style=\"left:249.98273px; bottom:185.67804px;\">oms\u00e4ttningsfas<span class=\"__11 _602\"></span>tighet.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:167.25963px;\">Inom Kommersiell f<span class=\"__11 _602\"></span>astighetsutv<span class=\"__11 _602\"></span>eckling initierar<span class=\"__11 _631\"></span>, utvecklar<span class=\"__11 _631\"></span>, </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:156.21223px;\">hyr ut och s\u00e4ljer<span class=\"__11 _602\"></span> Skansk<span class=\"__11 _602\"></span>a inv<span class=\"__11 _602\"></span>esteringsobjek<span class=\"__11 _602\"></span>t i form av </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:145.16483px;\">kommersiella f<span class=\"__11 _602\"></span>astighet<span class=\"__11 _602\"></span>er till fas<span class=\"__11 _602\"></span>tighetsin<span class=\"__11 _602\"></span>vester<span class=\"__11 _602\"></span>are. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:126.74643px;\">Inom denna verks<span class=\"__11 _602\"></span>amhetsgren best<span class=\"__11 _602\"></span>\u00e5r \u00e5t<span class=\"__11 _602\"></span>agandet </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:115.699036px;\">gent<span class=\"__11 _602\"></span>emot kund (f<span class=\"__11 _602\"></span>astighetsin<span class=\"__11 _631\"></span>vesterar<span class=\"__11 _602\"></span>en) av att lev<span class=\"__11 _602\"></span>erera e<span class=\"__11 _602\"></span>tt </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:104.65163px;\">inv<span class=\"__11 _602\"></span>esteringsobjek<span class=\"__11 _602\"></span>t i form av en k<span class=\"__11 _602\"></span>ommersiell fas<span class=\"__11 _602\"></span>tighet oft<span class=\"__11 _602\"></span>ast </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:93.60423px;\">med hyr<span class=\"__11 _602\"></span>esg\u00e4ster<span class=\"__11 _631\"></span>. Om \u00e4gander\u00e4tt<span class=\"__11 _602\"></span>en \u00f6ver<span class=\"__11 _602\"></span>g\u00e5r f<span class=\"__11 _602\"></span>\u00f6re p\u00e5b\u00f6rjad </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:82.55684px;\">byggnationen s\u00e5 \u00e4r<span class=\"__11 _602\"></span> det ett ege<span class=\"__11 _602\"></span>t prest<span class=\"__11 _602\"></span>ations\u00e5tagande med </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:71.50943px;\">f\u00f6ljd att en<span class=\"__11 _602\"></span>trepr<span class=\"__11 _602\"></span>enaduppdraget blir e<span class=\"__11 _602\"></span>tt eget \u00e5tagande inom<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:60.46203px;\">verksamhe<span class=\"__11 _602\"></span>tsgrenen by<span class=\"__11 _602\"></span>ggverksamhe<span class=\"__11 _602\"></span>t.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:42.043633px;\">Utvecklingen av k<span class=\"__11 _602\"></span>ommersiella projekt \u00e4r<span class=\"__11 _602\"></span> en kon<span class=\"__11 _602\"></span>tinuerlig </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:30.996231px;\">process i flera ty<span class=\"__11 _602\"></span>dligt definierade f<span class=\"__11 _602\"></span>aser<span class=\"__11 _631\"></span>. Den genomsnittliga </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:19.94883px;\">utvecklingscyk<span class=\"__11 _602\"></span>eln fr\u00e5n id\u00e9 till slut <span class=\"__11 _3e_7\"></span>f\u00f6r<span class=\"__11 _602\"></span>ande \u00e4r 5\u2013<span class=\"__11 _602\"></span>7 \u00e5r<span class=\"__11 _631\"></span>. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:249.98273px; bottom:8.901432px;\">F<span class=\"__11 _602\"></span>\u00f6rs\u00e4ljning sker normalt i slut<span class=\"__11 _602\"></span>et av utv<span class=\"__11 _602\"></span>ecklingscykeln de<span class=\"__11 _602\"></span>t vill </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:590.8919px;\">s\u00e4ga n\u00e4r projek<span class=\"__11 _602\"></span>t \u00e4r f\u00e4r<span class=\"__11 _602\"></span>digst\u00e4llt. Pres<span class=\"__11 _602\"></span>tations\u00e5t<span class=\"__11 _602\"></span>agandet \u00e4r att </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:579.84454px;\">lever<span class=\"__11 _602\"></span>era en f<span class=\"__11 _602\"></span>\u00e4rdig <span class=\"__11 _3e_7\"></span>exploaterad f<span class=\"__11 _602\"></span>astighet s<span class=\"__11 _602\"></span>om hos kunden </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:568.7971px;\">normalt blir ett in<span class=\"__11 _602\"></span>vest<span class=\"__11 _602\"></span>eringsobjekt. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:550.3787px;\">Kombination av<span class=\"__11 _602\"></span> avtal f<span class=\"__11 _602\"></span>\u00f6rek<span class=\"__11 _602\"></span>ommer s\u00e4llan. I vissa avt<span class=\"__11 _602\"></span>al </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:539.33136px;\">f\u00f6r<span class=\"__11 _602\"></span>ekommer \u00e4v<span class=\"__11 _602\"></span>en \u00e5taganden om att Sk<span class=\"__11 _602\"></span>anska sk<span class=\"__11 _602\"></span>a var<span class=\"__11 _602\"></span>a </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:528.28394px;\">behj\u00e4lplig med uthyrning av f<span class=\"__11 _602\"></span>astighet<span class=\"__11 _602\"></span>en, vilk<span class=\"__11 _602\"></span>et d\u00e5 bed\u00f6ms </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:517.2365px;\">vara e<span class=\"__11 _602\"></span>tt separat pres<span class=\"__11 _602\"></span>tations\u00e5t<span class=\"__11 _602\"></span>agande. T<span class=\"__11 _631\"></span>ransaktionsprise<span class=\"__11 _602\"></span>t </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:506.18915px;\">\u00e4r normalt ett f<span class=\"__11 _602\"></span>ast pris enligt avtal. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:487.77075px;\">N\u00e4r avtal om f<span class=\"__11 _602\"></span>\u00f6rs\u00e4ljning av f<span class=\"__11 _602\"></span>astighet ing\u00e5tts med kund </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:476.72333px;\">f\u00f6r<span class=\"__11 _602\"></span>eligger ingen alternativ an<span class=\"__11 _631\"></span>v\u00e4ndning f\u00f6r f<span class=\"__11 _602\"></span>astigheten. Om<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:465.6759px;\">Skansk<span class=\"__11 _602\"></span>a har r\u00e4tt till bet<span class=\"__11 _602\"></span>alning f\u00f6r<span class=\"__11 _602\"></span> vid v<span class=\"__11 _602\"></span>ar tid utf\u00f6rt arbet<span class=\"__11 _602\"></span>e </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:454.62854px;\">beror p\u00e5 avtals<span class=\"__11 _602\"></span>villkor<span class=\"__11 _602\"></span>en och g\u00e4llande lagstiftning. Skansk<span class=\"__11 _602\"></span>as </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:443.58115px;\">bed\u00f6mning \u00e4r dock att f\u00f6r<span class=\"__11 _602\"></span>etage<span class=\"__11 _602\"></span>t vanligtvis har denna r<span class=\"__11 _602\"></span>\u00e4tt </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:432.53372px;\">till full betalning f<span class=\"__11 _602\"></span>\u00f6rst vid upp<span class=\"__11 _602\"></span>fyllandet av \u00e5tagande<span class=\"__11 _602\"></span>t. Innan </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:421.48633px;\">detta har<span class=\"__11 _602\"></span> Skansk<span class=\"__11 _602\"></span>a normalt bara r\u00e4tt till sk<span class=\"__11 _602\"></span>ade <span class=\"__11 _3e_7\"></span>st\u00e5nd som </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:410.43893px;\">int<span class=\"__11 _602\"></span>e motsv<span class=\"__11 _602\"></span>arar nedlagda k<span class=\"__11 _602\"></span>ostnader<span class=\"__11 _631\"></span>. Int<span class=\"__11 _602\"></span>\u00e4kten r<span class=\"__11 _602\"></span>edovisas </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:399.39154px;\">d\u00e4rf\u00f6r normalt <span class=\"__11 _602\"></span>vid den tidpunkt d\u00e5 fas<span class=\"__11 _602\"></span>tigheten \u00f6<span class=\"__11 _602\"></span>vertas av<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws26_10\" style=\"left:499.73224px; bottom:388.34415px;\">kunden. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:369.92572px;\">F<span class=\"__11 _602\"></span>\u00f6rs\u00e4ljning av fas<span class=\"__11 _602\"></span>tigheter<span class=\"__11 _602\"></span> genom avyttring av bolag \u00e4r </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:358.87833px;\">bed\u00f6mda att redovisas enligt IFR<span class=\"__11 _602\"></span>S 15 och inte som avyttr<span class=\"__11 _602\"></span>at </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:347.83093px;\">bolag enligt IFRS 10, d\u00e5 avyttringen avs<span class=\"__11 _602\"></span>er tillg\u00e5ng och ej </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws26_10\" style=\"left:499.73224px; bottom:336.78354px;\">verksamhe<span class=\"__11 _602\"></span>t/r\u00f6r<span class=\"__11 _602\"></span>else. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:318.36514px;\">Inom F<span class=\"__11 _602\"></span>\u00f6rvaltningsf<span class=\"__11 _602\"></span>astighet<span class=\"__11 _602\"></span>er innehar Skansk<span class=\"__11 _631\"></span>a fastigheter<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:307.31772px;\">f\u00f6r att gener<span class=\"__11 _602\"></span>era h<span class=\"__11 _602\"></span>yresin<span class=\"__11 _602\"></span>t\u00e4kt<span class=\"__11 _602\"></span>er och v<span class=\"__11 _602\"></span>\u00e4rdest<span class=\"__11 _602\"></span>egring. N\u00e4r avtal </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:296.27032px;\">om uthyrning ing\u00e5tts med h<span class=\"__11 _602\"></span>yresg\u00e4s<span class=\"__11 _602\"></span>t bed\u00f6ms dessa i all </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:285.22293px;\">v\u00e4sen<span class=\"__11 _602\"></span>tlighet inneh\u00e5lla leasingkomponen<span class=\"__11 _602\"></span>ter<span class=\"__11 _602\"></span> och hyres-<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:274.17554px;\">int<span class=\"__11 _602\"></span>\u00e4kter<span class=\"__11 _602\"></span> redovisas enligt IFR<span class=\"__11 _602\"></span>S 16. I de fall Sk<span class=\"__11 _602\"></span>anska \u00e4ven<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:263.12814px;\">vidaref<span class=\"__11 _602\"></span>akturer<span class=\"__11 _602\"></span>ar service \u00e5t h<span class=\"__11 _602\"></span>yresg\u00e4s<span class=\"__11 _602\"></span>ten best\u00e5r<span class=\"__11 _602\"></span> avtalen </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:252.08072px;\">\u00e4ven av distink<span class=\"__11 _602\"></span>ta ick<span class=\"__11 _602\"></span>e-leasingkomponent<span class=\"__11 _602\"></span>er<span class=\"__11 _631\"></span>. Detta inneb\u00e4r </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:241.03333px;\">att ers\u00e4ttningen redo<span class=\"__11 _602\"></span>visas enligt reglerna i IFRS 15.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:222.61493px;\">I OPS-portf\u00f6ljen ing\u00e5r utveckling av sjukhus,  <span class=\"__11 _3e_7\"></span>flygplatser<span class=\"__11 _631\"></span>, </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:211.56754px;\">v\u00e4gar och annan n\u00f6dv\u00e4ndig samh\u00e4llss<span class=\"__11 _602\"></span>truktur<span class=\"__11 _631\"></span>. Redo-<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:200.52013px;\">visningen av dessa projek<span class=\"__11 _602\"></span>t f\u00f6ljer IFRIC 12 <span class=\"__11 _602\"></span>A<span class=\"__11 _602\"></span>vtal om ek<span class=\"__11 _602\"></span>ono<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:189.47273px;\">miska eller samh\u00e4lleliga tj\u00e4ns<span class=\"__11 _602\"></span>ter<span class=\"__11 _631\"></span>, som i sin tur redo<span class=\"__11 _602\"></span>visar </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:178.42534px;\">int<span class=\"__11 _602\"></span>\u00e4kter<span class=\"__11 _602\"></span> enligt IFRS 15.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls9_11 ws1e_11\" style=\"left:499.73224px; bottom:156.32143px;\">IFRS 16 Leasingavtal<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h6_11 ff3_10 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:145.27403px;\">Skansk<span class=\"__11 _602\"></span>a som leaset<span class=\"__11 _602\"></span>agare<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:134.22664px;\">Leasingavt<span class=\"__11 _602\"></span>al, med undant<span class=\"__11 _602\"></span>ag av kort<span class=\"__11 _602\"></span>a (under 12 m\u00e5nader) </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:123.17923px;\">och mindre leasing <span class=\"__11 _3e_7\"></span>avtal, redo<span class=\"__11 _602\"></span>visas i Rapport \u00f6v<span class=\"__11 _602\"></span>er finansiell </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:112.131836px;\">st\u00e4llning som n<span class=\"__11 _602\"></span>yttjander\u00e4tt<span class=\"__11 _602\"></span>er till materiella anl\u00e4ggnings<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:101.08443px;\">tillg\u00e5ngar<span class=\"__11 _631\"></span>, nyttjander\u00e4tt<span class=\"__11 _602\"></span>er till oms\u00e4ttningsf<span class=\"__11 _602\"></span>astig <span class=\"__11 _3e_7\"></span>heter s<span class=\"__11 _602\"></span>amt </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:90.03703px;\">r\u00e4n<span class=\"__11 _602\"></span>teb\u00e4rande leasingskulder<span class=\"__11 _631\"></span>. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:71.61863px;\">Ett avtal \u00e4r e<span class=\"__11 _602\"></span>tt leasingavtal om avt<span class=\"__11 _602\"></span>alet \u00f6v<span class=\"__11 _602\"></span>erl\u00e5ter r<span class=\"__11 _602\"></span>\u00e4tten </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:60.571236px;\">att under en viss period best\u00e4mma \u00f6<span class=\"__11 _602\"></span>ver an<span class=\"__11 _602\"></span>v\u00e4ndningen </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:49.523834px;\">av en identifier<span class=\"__11 _602\"></span>ad tillg\u00e5ng i utbyt<span class=\"__11 _602\"></span>e mot ers\u00e4ttning. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:38.476433px;\">Icke-leasing k<span class=\"__11 _602\"></span>omponenter<span class=\"__11 _602\"></span> i ett avtal, som till ex<span class=\"__11 _631\"></span>emp<span class=\"__11 _604\"></span>el </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:27.429031px;\">service <span class=\"__11 _3e_7\"></span>kostnad, s\u00e4rskiljs och ing\u00e5r in<span class=\"__11 _602\"></span>te i ber<span class=\"__11 _602\"></span>\u00e4kningen av </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:16.38163px;\">v\u00e4rde<span class=\"__11 _602\"></span>t p\u00e5 nyttjande <span class=\"__11 _3e_7\"></span>r\u00e4tt<span class=\"__11 _602\"></span>en n\u00e4r det \u00e4r m\u00f6jligt att urskilja<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:499.73224px; bottom:5.3342323px;\">s\u00e5dan kostnad. <span class=\"__11 _602\"></span>A<span class=\"__11 _602\"></span>vtal med under<span class=\"__11 _602\"></span>entr<span class=\"__11 _602\"></span>epren\u00f6rer<span class=\"__11 _602\"></span> anses </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:591.00116px;\">oftas<span class=\"__11 _602\"></span>t var<span class=\"__11 _602\"></span>a  <span class=\"__11 _3e_7\"></span>serviceavtal d\u00e5 det \u00e4r en tj\u00e4ns<span class=\"__11 _602\"></span>t som Skansk<span class=\"__11 _602\"></span>a </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:579.95374px;\"> <span class=\"__11 _3e_7\"></span>efterfr\u00e5gar<span class=\"__11 _602\"></span> och avtalet in<span class=\"__11 _602\"></span>te ger Sk<span class=\"__11 _602\"></span>anska k<span class=\"__11 _602\"></span>ontr<span class=\"__11 _602\"></span>oll \u00f6v<span class=\"__11 _602\"></span>er en </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:568.9063px;\">specifik tillg\u00e5ng. Hyra av t<span class=\"__11 _602\"></span>ornkranar och by<span class=\"__11 _602\"></span>ggst\u00e4llningar<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:557.85895px;\">som p\u00e5 st\u00f6rr<span class=\"__11 _602\"></span>e byggpr<span class=\"__11 _602\"></span>ojekt normalt f\u00f6rh<span class=\"__11 _631\"></span>yrs f\u00f6r en l\u00e4ngre tid </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:546.8115px;\">redo <span class=\"__11 _3e_7\"></span>visas som leasing. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:528.3931px;\">Vid bed\u00f6mning om huruvida en tillg\u00e5ng \u00e4r av l\u00e5gt v<span class=\"__11 _602\"></span>\u00e4rde </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:517.3457px;\">l\u00e4ggs tillg\u00e5ngen samman med tillg\u00e5ngar som den \u00e4r s<span class=\"__11 _602\"></span>tarkt </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:506.29834px;\">beroende av<span class=\"__11 _602\"></span>, eller samman <span class=\"__11 _3e_7\"></span>kopplade med. N\u00e4r<span class=\"__11 _602\"></span> tillg\u00e5ngen </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:495.25092px;\">kan byt<span class=\"__11 _602\"></span>as ut av le<span class=\"__11 _602\"></span>veran<span class=\"__11 _602\"></span>t\u00f6r<span class=\"__11 _602\"></span>en och det \u00e4r prak<span class=\"__11 _602\"></span>tiskt m\u00f6jligt </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:484.20355px;\">att g\u00f6ra det anses de<span class=\"__11 _602\"></span>t int<span class=\"__11 _602\"></span>e f\u00f6r<span class=\"__11 _602\"></span>eligga ett leasingavtal d\u00e5<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:473.15613px;\">Skansk<span class=\"__11 _602\"></span>a int<span class=\"__11 _602\"></span>e har kon<span class=\"__11 _602\"></span>troll \u00f6<span class=\"__11 _602\"></span>ver den specifik<span class=\"__11 _602\"></span>a tillg\u00e5ngen.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:454.73773px;\">Leasingperioden \u00e4r den ick<span class=\"__11 _602\"></span>e upps\u00e4gningsbara leasing-<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:443.69034px;\">perioden d\u00e4r h\u00e4nsyn tas till m\u00f6jlighe<span class=\"__11 _602\"></span>ten till f<span class=\"__11 _602\"></span>\u00f6rl\u00e4ngning </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:432.64294px;\">eller upps\u00e4gning av avt<span class=\"__11 _602\"></span>alet och hur rimligt s\u00e4k<span class=\"__11 _602\"></span>ert det \u00e4r att </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:421.59552px;\">den m\u00f6jligheten k<span class=\"__11 _602\"></span>ommer att utn<span class=\"__11 _602\"></span>yttjas. Nyttjander\u00e4tt<span class=\"__11 _602\"></span>er till </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:410.54813px;\">oms\u00e4ttningsfas<span class=\"__11 _602\"></span>tigheter<span class=\"__11 _602\"></span> d\u00e4r det \u00e4r pr<span class=\"__11 _602\"></span>axis att f\u00f6rl\u00e4ngning </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:399.50073px;\">alltid sker<span class=\"__11 _631\"></span>, ses som eviga n<span class=\"__11 _602\"></span>yttjander\u00e4tt<span class=\"__11 _602\"></span>er och leasingperio<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:388.45334px;\">den \u00e4r d\u00e5 satt till 100 \u00e5r<span class=\"__11 _631\"></span>. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:370.03494px;\">Nyttjander\u00e4tter<span class=\"__11 _602\"></span> till materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:358.98752px;\">skrivs av under leasing <span class=\"__11 _3e_7\"></span>perioden, s\u00e5tillvida det in<span class=\"__11 _602\"></span>te avser<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:347.94012px;\">nyttjande <span class=\"__11 _3e_7\"></span>r\u00e4tt<span class=\"__11 _602\"></span>er till mark p\u00e5 evig tid som in<span class=\"__11 _602\"></span>te skrivs av<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:336.89273px;\">alls, d\u00e5 \u00e5terst<span class=\"__11 _602\"></span>oden av leasingperioden alltid \u00e4r kons<span class=\"__11 _602\"></span>tan<span class=\"__11 _602\"></span>t </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:325.84534px;\">100 \u00e5r<span class=\"__11 _631\"></span>. Nyttjander\u00e4tter till oms\u00e4ttnings<span class=\"__11 _602\"></span>fastighe<span class=\"__11 _602\"></span>ter<span class=\"__11 _631\"></span>, b\u00e5de </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:314.79794px;\">s\u00e5dana som bed\u00f6ms som eviga och s\u00e5dana med best<span class=\"__11 _602\"></span>\u00e4md </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:303.75052px;\">leasing <span class=\"__11 _3e_7\"></span>period, skrivs inte av alls, d\u00e5 de f<span class=\"__11 _602\"></span>\u00f6ljer r<span class=\"__11 _602\"></span>edovisning </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:292.70312px;\">enligt IAS 2.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:274.28473px;\">Vid betalning av le<span class=\"__11 _602\"></span>asingkostnaden f<span class=\"__11 _602\"></span>\u00f6rdelas av<span class=\"__11 _602\"></span>giften  <span class=\"__11 _3e_7\"></span>mellan </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:263.23734px;\">r\u00e4n<span class=\"__11 _602\"></span>tek<span class=\"__11 _602\"></span>ostnad och amortering p\u00e5 den utes<span class=\"__11 _602\"></span>t\u00e5ende skulden. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:252.18994px;\">Vid betalning av s<span class=\"__11 _602\"></span>\u00e5dana nyttjander<span class=\"__11 _602\"></span>\u00e4tter d\u00e4r<span class=\"__11 _602\"></span> avskrivning </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:241.14252px;\">int<span class=\"__11 _602\"></span>e sker<span class=\"__11 _631\"></span>, s\u00e5 redo<span class=\"__11 _602\"></span>visas avgiften s<span class=\"__11 _602\"></span>om r\u00e4n<span class=\"__11 _602\"></span>te <span class=\"__11 _3e_7\"></span>kostnad i sin </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:230.09512px;\">helhet, eftersom skulden \u00e4r<span class=\"__11 _602\"></span> of\u00f6r<span class=\"__11 _602\"></span>\u00e4ndrad som ange<span class=\"__11 _602\"></span>tts </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:219.04773px;\">tidigare. R\u00e4n<span class=\"__11 _602\"></span>tek<span class=\"__11 _602\"></span>ostnaden aktiv<span class=\"__11 _602\"></span>eras under b<span class=\"__11 _602\"></span>ygg <span class=\"__11 _3e_7\"></span>tiden vid </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:208.00034px;\">nyttjander<span class=\"__11 _602\"></span>\u00e4tter till oms\u00e4ttnings<span class=\"__11 _602\"></span>fastighe<span class=\"__11 _602\"></span>ter<span class=\"__11 _631\"></span>.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:189.58194px;\">Vid \u201d<span class=\"__11 _631\"></span>sale-<span class=\"__11 _604\"></span>and-leaseback-transaktioner\u201d redo<span class=\"__11 _602\"></span>visar s\u00e4ljar<span class=\"__11 _602\"></span>en </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:178.53453px;\">vinst f\u00f6r<span class=\"__11 _602\"></span> enbart de r\u00e4ttighet<span class=\"__11 _602\"></span>er som har \u00f6<span class=\"__11 _602\"></span>verf\u00f6rts till k<span class=\"__11 _602\"></span>\u00f6paren </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:167.48714px;\">och en nyttjander<span class=\"__11 _602\"></span>\u00e4tt till de r\u00e4ttighet<span class=\"__11 _602\"></span>er som bibeh\u00e5lls.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h6_11 ff3_10 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:145.38324px;\">Skansk<span class=\"__11 _602\"></span>a som leasegivare<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:134.33583px;\">Skansk<span class=\"__11 _602\"></span>a hyr ut lok<span class=\"__11 _631\"></span>aler fr\u00e4mst genom operationella </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:123.28844px;\">leasing <span class=\"__11 _3e_7\"></span>avtal. Erh\u00e5llna leasingbetalningar<span class=\"__11 _602\"></span> f\u00f6r dessa<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:112.24103px;\">avtal re<span class=\"__11 _602\"></span>dovisas som in<span class=\"__11 _602\"></span>t\u00e4kt linj\u00e4rt \u00f6<span class=\"__11 _602\"></span>ver avt<span class=\"__11 _602\"></span>alsperioden. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:101.193634px;\">Leasing genom uth<span class=\"__11 _602\"></span>yrning av f<span class=\"__11 _602\"></span>astigheter<span class=\"__11 _602\"></span> bedrivs huvud<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws2_11\" style=\"left:749.1632px; bottom:90.146225px;\">sakligen inom F<span class=\"__11 _602\"></span>\u00f6rvaltningsf<span class=\"__11 _602\"></span>astighet<span class=\"__11 _602\"></span>er och Kommersiell<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls9_11 ws26_10\" style=\"left:749.1632px; bottom:79.09883px;\">F<span class=\"__11 _602\"></span>astighetsutveckling.<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls1_11 ws4_11\" style=\"left:749.1632px; bottom:56.994934px;\">IAS 16<span class=\"__11 _602\"></span> Materiella<span class=\"__11 _602\"></span> anl\u00e4ggningstillg\u00e5ngar<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:749.1632px; bottom:45.947533px;\">Materiella anl\u00e4ggningstillg\u00e5ngar redovisas som tillg\u00e5ng </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls3_11 ws4_11\" style=\"left:749.1632px; bottom:34.90013px;\">om det<span class=\"__11 _602\"></span> \u00e4r sannolikt a<span class=\"__11 _602\"></span>tt framti<span class=\"__11 _602\"></span>da ek<span class=\"__11 _602\"></span>onomiska<span class=\"__11 _602\"></span> f\u00f6rdelar </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:749.1632px; bottom:23.85273px;\">komm<span class=\"__11 _604\"></span>er at<span class=\"__11 _604\"></span>t kom<span class=\"__11 _604\"></span>ma ko<span class=\"__11 _604\"></span>nc<span class=\"__11 _604\"></span>ern<span class=\"__11 _604\"></span>en ti<span class=\"__11 _604\"></span>ll d<span class=\"__11 _604\"></span>el oc<span class=\"__11 _604\"></span>h an<span class=\"__11 _604\"></span>skaf<span class=\"__11 _604\"></span>fn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>s<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:749.1632px; bottom:12.805332px;\">v\u00e4rd<span class=\"__11 _604\"></span>et f\u00f6<span class=\"__11 _604\"></span>r till<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>en kan b<span class=\"__11 _604\"></span>er\u00e4<span class=\"__11 _604\"></span>kn<span class=\"__11 _604\"></span>as p<span class=\"__11 _604\"></span>\u00e5 et<span class=\"__11 _604\"></span>t till<span class=\"__11 _604\"></span>f\u00f6r<span class=\"__11 _604\"></span>lit<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t s\u00e4t<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls8_11 ws13_11\" style=\"left:749.1632px; bottom:1.7579308px;\">Materiella anl\u00e4ggnings<span class=\"__11 _604\"></span>tillg\u00e5ngar upptas till ansk<span class=\"__11 _602\"></span>affnings<span class=\"__11 _649\"> </span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div>kostnad efter av<span class=\"__11 _602\"></span>drag f\u00f6r ackumulerade avskrivningar och even<span class=\"__11 _602\"></span>tuella nedskrivn<span class=\"__11 _602\"></span>ingar<span class=\"__11 _602\"></span>. I ans<span class=\"__11 _604\"></span>kaf<span class=\"__11 _604\"></span>fni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>sv\u00e4rd<span class=\"__11 _604\"></span>et in<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>r ink\u00f6<span class=\"__11 _604\"></span>ps<span class=\"__11 _604\"></span>pri<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>t sam<span class=\"__11 _604\"></span>t kost<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>der dir<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>t h\u00e4<span class=\"__11 _604\"></span>nf\u00f6r<span class=\"__11 _604\"></span>ba<span class=\"__11 _604\"></span>ra til<span class=\"__11 _604\"></span>l til<span class=\"__11 _604\"></span>lg\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>en f\u00f6<span class=\"__11 _604\"></span>r at<span class=\"__11 _604\"></span>t bri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>a den p<span class=\"__11 _604\"></span>\u00e5 pla<span class=\"__11 _604\"></span>ts o<span class=\"__11 _604\"></span>ch i s<span class=\"__11 _604\"></span>ki<span class=\"__11 _604\"></span>ck f\u00f6<span class=\"__11 _604\"></span>r at<span class=\"__11 _604\"></span>t utny<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>jas i e<span class=\"__11 _604\"></span>nl<span class=\"__11 _604\"></span>igh<span class=\"__11 _604\"></span>et m<span class=\"__11 _604\"></span>ed sy<span class=\"__11 _604\"></span>f<span class=\"__11 _604\"></span>tet m<span class=\"__11 _604\"></span>ed anskaffn<span class=\"__11 _602\"></span>ingen. Exempel p\u00e5<span class=\"__11 _602\"></span> direkt h\u00e4n<span class=\"__11 _602\"></span>f\u00f6rbara<span class=\"__11 _602\"></span> kostnader<span class=\"__11 _602\"></span> so<span class=\"__11 _604\"></span>m ing<span class=\"__11 _604\"></span>\u00e5r i an<span class=\"__11 _604\"></span>skaf<span class=\"__11 _604\"></span>fn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>sv\u00e4<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>t \u00e4r kos<span class=\"__11 _604\"></span>tna<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r f\u00f6r l<span class=\"__11 _604\"></span>ever<span class=\"__11 _604\"></span>ans och hantering, installation,<span class=\"__11 _602\"></span> lagfarter<span class=\"__11 _602\"></span>, konsulttj\u00e4nster och juristtj\u00e4nster.<span class=\"__11 _602\"></span> L\u00e5nekostnader ing\u00e5r i ansk<span class=\"__11 _602\"></span>affningsv\u00e4rdet f\u00f6r egentillverk<span class=\"__11 _602\"></span>ade anl\u00e4ggnings<span class=\"__11 _604\"></span>tillg\u00e5ngar.<span class=\"__11 _602\"></span> Nedskriv<span class=\"__11 _604\"></span>ningar sker e<span class=\"__11 _604\"></span>nl<span class=\"__11 _604\"></span>igt I<span class=\"__11 _604\"></span>AS 36<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Anskaffningsv\u00e4rdet f\u00f6r egentillverk<span class=\"__11 _602\"></span>ade anl\u00e4ggnings<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>till<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar in<span class=\"__11 _604\"></span>klu<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>rar u<span class=\"__11 _604\"></span>tgif<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r f\u00f6r m<span class=\"__11 _604\"></span>ate<span class=\"__11 _604\"></span>ria<span class=\"__11 _604\"></span>l, utg<span class=\"__11 _604\"></span>if<span class=\"__11 _604\"></span>ter f\u00f6<span class=\"__11 _604\"></span>r ers\u00e4ttning<span class=\"__11 _604\"></span>ar till anst\u00e4llda, och om<span class=\"__11 _602\"></span> till\u00e4mpligt andra tillverkningsomkostnader som anses vara h\u00e4nf\u00f6rbara till anl\u00e4ggningstillg\u00e5ngen. Tillkommande utgifter l\u00e4ggs till anskaffningsv\u00e4rdet end<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>t om d<span class=\"__11 _604\"></span>et \u00e4r s<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>nol<span class=\"__11 _604\"></span>ik<span class=\"__11 _604\"></span>t at<span class=\"__11 _604\"></span>t de fr<span class=\"__11 _604\"></span>amt<span class=\"__11 _604\"></span>ida e<span class=\"__11 _604\"></span>kono<span class=\"__11 _604\"></span>mi<span class=\"__11 _604\"></span>ska f\u00f6rdelarna<span class=\"__11 _602\"></span> som \u00e4r f<span class=\"__11 _602\"></span>\u00f6rknippade med t<span class=\"__11 _602\"></span>illg\u00e5ngen k<span class=\"__11 _602\"></span>ommer at<span class=\"__11 _604\"></span>t komm<span class=\"__11 _604\"></span>a konc<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>n till d<span class=\"__11 _604\"></span>el o<span class=\"__11 _604\"></span>ch a<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>kaf<span class=\"__11 _604\"></span>fnin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>v\u00e4rd<span class=\"__11 _604\"></span>et kan ber\u00e4knas p\u00e5 ett tillf\u00f6rlitligt<span class=\"__11 _602\"></span> s\u00e4tt. Alla andra tillkom<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>man<span class=\"__11 _604\"></span>de u<span class=\"__11 _604\"></span>tgif<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s so<span class=\"__11 _604\"></span>m kost<span class=\"__11 _604\"></span>nad i d<span class=\"__11 _604\"></span>en p<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>io<span class=\"__11 _604\"></span>d de uppkommer<span class=\"__11 _631\"></span>.<span class=\"__11 _649\"> </span>Avg\u00f6r<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de f\u00f6<span class=\"__11 _604\"></span>r be<span class=\"__11 _604\"></span>d\u00f6m<span class=\"__11 _604\"></span>ni<span class=\"__11 _604\"></span>nge<span class=\"__11 _604\"></span>n n\u00e4<span class=\"__11 _604\"></span>r en ti<span class=\"__11 _604\"></span>llkom<span class=\"__11 _604\"></span>ma<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e utgi<span class=\"__11 _604\"></span>ft l\u00e4g<span class=\"__11 _604\"></span>gs t<span class=\"__11 _604\"></span>ill a<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>kaff<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>v\u00e4rd<span class=\"__11 _604\"></span>et \u00e4r o<span class=\"__11 _604\"></span>m utgi<span class=\"__11 _604\"></span>ft<span class=\"__11 _604\"></span>en av<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>r  <span class=\"__11 _3e_7\"></span>ut<span class=\"__11 _604\"></span>byt<span class=\"__11 _604\"></span>en av ident<span class=\"__11 _602\"></span>ifierade k<span class=\"__11 _602\"></span>omponenter<span class=\"__11 _631\"></span>, eller<span class=\"__11 _602\"></span> delar d\u00e4rav<span class=\"__11 _631\"></span>, varvid s\u00e5<span class=\"__11 _604\"></span>dan<span class=\"__11 _604\"></span>a utg<span class=\"__11 _604\"></span>if<span class=\"__11 _604\"></span>ter ak<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>ver<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>. \u00c4ven i d<span class=\"__11 _604\"></span>e fall ny kom<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>nt tillf\u00f6rts l\u00e4ggs utgiften till anskaffningsv\u00e4rdet. Event<span class=\"__11 _602\"></span>uella oav<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>riv<span class=\"__11 _604\"></span>na re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>e v\u00e4rd<span class=\"__11 _604\"></span>en p<span class=\"__11 _604\"></span>\u00e5 utby<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>ta komp<span class=\"__11 _604\"></span>on<span class=\"__11 _604\"></span>ente<span class=\"__11 _604\"></span>r, eller delar<span class=\"__11 _602\"></span> av k<span class=\"__11 _602\"></span>omponenter<span class=\"__11 _631\"></span>, utrangeras<span class=\"__11 _602\"></span> och k<span class=\"__11 _602\"></span>ostnadsf\u00f6res i sam<span class=\"__11 _604\"></span>ba<span class=\"__11 _604\"></span>nd m<span class=\"__11 _604\"></span>ed ut<span class=\"__11 _604\"></span>byt<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>. Om d<span class=\"__11 _604\"></span>en b<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>tag<span class=\"__11 _604\"></span>na kom<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>nten<span class=\"__11 _604\"></span>s anskaffningsv\u00e4rde ej<span class=\"__11 _602\"></span> direkt kan best\u00e4mmas ber\u00e4knas anskaffn<span class=\"__11 _602\"></span>ingsv\u00e4rde<span class=\"__11 _602\"></span>t som den<span class=\"__11 _602\"></span> n<span class=\"__11 _602\"></span>ya k<span class=\"__11 _631\"></span>omponentens ansk<span class=\"__11 _602\"></span>aff<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>nin<span class=\"__11 _604\"></span>gsv\u00e4<span class=\"__11 _604\"></span>rd<span class=\"__11 _604\"></span>e jus<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>at me<span class=\"__11 _604\"></span>d l\u00e4<span class=\"__11 _604\"></span>mp<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t pri<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>ndex f<span class=\"__11 _604\"></span>\u00f6r at<span class=\"__11 _604\"></span>t be<span class=\"__11 _604\"></span>ak<span class=\"__11 _604\"></span>ta \u00e4ndringar av penningv\u00e4rdet. Reparationer k<span class=\"__11 _602\"></span>ostnadsf\u00f6rs l\u00f6pande.<span class=\"__11 _649\"> </span> Materiella anl\u00e4ggningstillg\u00e5ngar som best\u00e5r av delar med olik<span class=\"__11 _602\"></span>a n<span class=\"__11 _602\"></span>yttjandeperioder behandlas<span class=\"__11 _602\"></span> som  <span class=\"__11 _3e_7\"></span>separata<span class=\"__11 _602\"></span> komponenter av<span class=\"__11 _602\"></span> materiella anl\u00e4ggningstillg\u00e5ngar.<span class=\"__11 _602\"></span> Avskrivningar sk<span class=\"__11 _602\"></span>er linj\u00e4rt efter ber\u00e4knad nyttjandeperiod, ell<span class=\"__11 _604\"></span>er ef<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r ny<span class=\"__11 _604\"></span>ttj<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>deg<span class=\"__11 _604\"></span>ra<span class=\"__11 _604\"></span>d, me<span class=\"__11 _604\"></span>d be<span class=\"__11 _604\"></span>ak<span class=\"__11 _604\"></span>ta<span class=\"__11 _604\"></span>nde a<span class=\"__11 _604\"></span>v event<span class=\"__11 _604\"></span>uel<span class=\"__11 _604\"></span>lt restv\u00e4rde vid<span class=\"__11 _602\"></span> periodens slut. K<span class=\"__11 _631\"></span>ontorsbyggnader delas<span class=\"__11 _602\"></span> upp p\u00e5 grundl\u00e4ggning och stomme, avskrivningstid 50<span class=\"__11 _602\"></span> \u00e5r<span class=\"__11 _631\"></span>, installationer,<span class=\"__11 _602\"></span> avskrivningstid 35 \u00e5r<span class=\"__11 _631\"></span>, och icke-b\u00e4rand<span class=\"__11 _604\"></span>e delar<span class=\"__11 _602\"></span>, avskrivnings <span class=\"__11 _3e_7\"></span>tid 15 \u00e5r<span class=\"__11 _602\"></span>. Generellt g\u00e4ller att industri<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>byggn<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>er s<span class=\"__11 _604\"></span>kri<span class=\"__11 _604\"></span>vs av u<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>er 20 \u00e5<span class=\"__11 _604\"></span>r utan u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>del<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g p\u00e5 o<span class=\"__11 _604\"></span>lika del<span class=\"__11 _604\"></span>ar. Kro<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>- oc<span class=\"__11 _604\"></span>h as<span class=\"__11 _604\"></span>fal<span class=\"__11 _604\"></span>tve<span class=\"__11 _604\"></span>rk s<span class=\"__11 _604\"></span>amt b<span class=\"__11 _604\"></span>eto<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>stat<span class=\"__11 _604\"></span>ion<span class=\"__11 _604\"></span>er s<span class=\"__11 _604\"></span>kr<span class=\"__11 _604\"></span>ivs a<span class=\"__11 _604\"></span>v und<span class=\"__11 _604\"></span>er 10 ti<span class=\"__11 _604\"></span>ll 25 \u00e5<span class=\"__11 _604\"></span>r be<span class=\"__11 _604\"></span>roe<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e p\u00e5 s<span class=\"__11 _604\"></span>kic<span class=\"__11 _604\"></span>ket vi<span class=\"__11 _604\"></span>d an<span class=\"__11 _604\"></span>skaf<span class=\"__11 _604\"></span>fni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>en oc<span class=\"__11 _604\"></span>h utan u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>lnin<span class=\"__11 _604\"></span>g p\u00e5 o<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>ka del<span class=\"__11 _604\"></span>ar. F\u00f6r and<span class=\"__11 _604\"></span>ra byg<span class=\"__11 _604\"></span>g <span class=\"__11 _3e_7\"></span>n<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>er oc<span class=\"__11 _604\"></span>h utr<span class=\"__11 _604\"></span>ust<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g ske<span class=\"__11 _604\"></span>r upp<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>lni<span class=\"__11 _604\"></span>ng p<span class=\"__11 _604\"></span>\u00e5 oli<span class=\"__11 _604\"></span>ka komp<span class=\"__11 _604\"></span>on<span class=\"__11 _604\"></span>ente<span class=\"__11 _604\"></span>r endast om v\u00e4s<span class=\"__11 _602\"></span>entliga k<span class=\"__11 _602\"></span>omponenter<span class=\"__11 _602\"></span> med avvikande n<span class=\"__11 _602\"></span>ytto<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>period kan identifier<span class=\"__11 _602\"></span>as. F<span class=\"__11 _602\"></span>\u00f6r andra maskiner<span class=\"__11 _602\"></span> och inven<span class=\"__11 _602\"></span>tarier<span class=\"__11 _602\"></span> \u00e4r avskrivningstiden normalt mellan 3 och 10 \u00e5r<span class=\"__11 _631\"></span>. Inv<span class=\"__11 _602\"></span>ent<span class=\"__11 _602\"></span>arier av mindre <span class=\"__11 _602\"></span>v\u00e4rde k<span class=\"__11 _602\"></span>ostnadsf<span class=\"__11 _602\"></span>\u00f6rs direkt. Grus- och bergt<span class=\"__11 _602\"></span>\u00e4kter<span class=\"__11 _602\"></span> avskrivs i tak<span class=\"__11 _602\"></span>t med substansutt<span class=\"__11 _602\"></span>agen. F<span class=\"__11 _602\"></span>\u00f6r mark sker<span class=\"__11 _602\"></span> ingen avskrivning. Bed\u00f6mning av en tillg\u00e5ngs restv<span class=\"__11 _602\"></span>\u00e4rde och nyttjandeperiod g\u00f6rs \u00e5rligen.<span class=\"__11 _649\"> </span>Det redo<span class=\"__11 _602\"></span>visade v\u00e4r<span class=\"__11 _602\"></span>det f<span class=\"__11 _602\"></span>\u00f6r en materiell anl\u00e4ggnings<span class=\"__11 _602\"></span>tillg\u00e5ng tas bort ur r<span class=\"__11 _602\"></span>apport \u00f6ver finansiell s<span class=\"__11 _602\"></span>t\u00e4llning vid utr<span class=\"__11 _602\"></span>angering eller avyttring eller n\u00e4r inga fr<span class=\"__11 _602\"></span>amtida ek<span class=\"__11 _602\"></span>onomiska f<span class=\"__11 _602\"></span>\u00f6rdelar<span class=\"__11 _602\"></span> v\u00e4n<span class=\"__11 _602\"></span>tas fr\u00e5n an<span class=\"__11 _631\"></span>v\u00e4ndning eller avyttring av tillg\u00e5ngen.<span class=\"__11 _649\"> </span>IAS 38 Immateriella tillg\u00e5ngar<span class=\"__11 _649\"> </span>I denna redovisningss<span class=\"__11 _602\"></span>tandard behandlas immat<span class=\"__11 _602\"></span>eriella tillg\u00e5ngar<span class=\"__11 _631\"></span>. Goodwill som uppst\u00e5r vid f<span class=\"__11 _602\"></span>\u00f6rv\u00e4rv av<span class=\"__11 _602\"></span> f\u00f6re<span class=\"__11 _602\"></span>tag redovis<span class=\"__11 _602\"></span>as enligt reglerna i IFRS 3.<span class=\"__11 _602\"></span> En immateriell tillg\u00e5ng \u00e4r en iden<span class=\"__11 _602\"></span>tifierbar icke-mone<span class=\"__11 _602\"></span>t\u00e4r tillg\u00e5ng utan fysisk subst<span class=\"__11 _602\"></span>ans och som anv<span class=\"__11 _602\"></span>\u00e4nds f\u00f6r<span class=\"__11 _602\"></span> produktion eller tillhandah\u00e5llande av<span class=\"__11 _602\"></span> var<span class=\"__11 _602\"></span>or eller tj\u00e4nst<span class=\"__11 _602\"></span>er eller f\u00f6r<span class=\"__11 _602\"></span> uthyrning och administr<span class=\"__11 _602\"></span>ation. F<span class=\"__11 _602\"></span>\u00f6r att redo<span class=\"__11 _602\"></span>visas som tillg\u00e5ng kr\u00e4vs b\u00e5de att det \u00e4r<span class=\"__11 _602\"></span> sannolikt att fram<span class=\"__11 _631\"></span>tida ekonomisk<span class=\"__11 _602\"></span>a f\u00f6r<span class=\"__11 _602\"></span>delar som kan h\u00e4nf<span class=\"__11 _631\"></span>\u00f6ras till tillg\u00e5ngen kommer att  <span class=\"__11 _3e_7\"></span>tillf<span class=\"__11 _602\"></span>\u00f6ras f\u00f6r<span class=\"__11 _602\"></span>et<span class=\"__11 _602\"></span>aget och att anskaffnings<span class=\"__11 _602\"></span>v\u00e4rde<span class=\"__11 _602\"></span>t kan ber\u00e4knas p\u00e5 e<span class=\"__11 _602\"></span>tt tillf\u00f6rlitligt s\u00e4tt. H\u00e4rvid \u00e4r s\u00e4rskilt att m\u00e4rka att ut<span class=\"__11 _602\"></span>gifter som k<span class=\"__11 _602\"></span>ostnadsf<span class=\"__11 _602\"></span>\u00f6rts direkt i tidigar<span class=\"__11 _602\"></span>e hel- eller del\u00e5rsbokslut ej senar<span class=\"__11 _602\"></span>e kan tas upp s<span class=\"__11 _602\"></span>om tillg\u00e5ng.<span class=\"__11 _649\"> </span>Kos<span class=\"__11 _602\"></span>tnader f\u00f6r<span class=\"__11 _602\"></span> forskning r<span class=\"__11 _602\"></span>edovisas i r<span class=\"__11 _602\"></span>esultatr\u00e4kningen n\u00e4r<span class=\"__11 _602\"></span> de uppst\u00e5r<span class=\"__11 _631\"></span>. Utvecklingsk<span class=\"__11 _602\"></span>ostnader<span class=\"__11 _631\"></span>, som \u00e4r kos<span class=\"__11 _602\"></span>tnader f\u00f6r<span class=\"__11 _602\"></span> konstruk<span class=\"__11 _602\"></span>tion av nytt eller<span class=\"__11 _602\"></span> f\u00f6rb\u00e4ttrat mat<span class=\"__11 _602\"></span>erial, kons<span class=\"__11 _602\"></span>truktioner<span class=\"__11 _631\"></span>, produkt<span class=\"__11 _602\"></span>er<span class=\"__11 _631\"></span>, processer<span class=\"__11 _631\"></span>, system och tj\u00e4nst<span class=\"__11 _602\"></span>er genom till\u00e4mp<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>ning av forskningsr<span class=\"__11 _602\"></span>esultat eller annan kunsk<span class=\"__11 _631\"></span>ap, redovisas som tillg\u00e5ngar om det \u00e4r<span class=\"__11 _602\"></span> troligt att tillg\u00e5ngen kommer<span class=\"__11 _602\"></span> att generera fr<span class=\"__11 _602\"></span>amtida in<span class=\"__11 _631\"></span>t\u00e4kter<span class=\"__11 _631\"></span>. Andra utvecklingsk<span class=\"__11 _631\"></span>ostnader kostnads<span class=\"__11 _602\"></span>f\u00f6rs dir<span class=\"__11 _602\"></span>ekt. Kostnader<span class=\"__11 _602\"></span> f\u00f6r l\u00f6pande underh\u00e5ll och modifieringar av exist<span class=\"__11 _602\"></span>erande produk<span class=\"__11 _602\"></span>ter<span class=\"__11 _631\"></span>, processer och syst<span class=\"__11 _602\"></span>em redo<span class=\"__11 _602\"></span>visas int<span class=\"__11 _602\"></span>e som utvecklings <span class=\"__11 _3e_7\"></span>kos<span class=\"__11 _602\"></span>tnader<span class=\"__11 _631\"></span>. Ej heller redovis<span class=\"__11 _602\"></span>as som utvecklingsk<span class=\"__11 _602\"></span>ostnader arbet<span class=\"__11 _602\"></span>en som utf\u00f6rs <span class=\"ls0_11 ws0_11\"> </span>p\u00e5 uppdrag av best\u00e4llar<span class=\"__11 _602\"></span>e.  Andra immateriella anl\u00e4ggnings<span class=\"__11 _602\"></span>tillg\u00e5ngar \u00e4n goodwill upptas till ansk<span class=\"__11 _602\"></span>affningskos<span class=\"__11 _602\"></span>tnad minus ackumulerade avskrivningar och nedskrivningar<span class=\"__11 _631\"></span>. Nedskrivningar sker<span class=\"__11 _602\"></span> enligt IAS 36. A<span class=\"__11 _602\"></span>vskrivningar re<span class=\"__11 _602\"></span>dovisas i result<span class=\"__11 _602\"></span>atr\u00e4kningen linj\u00e4rt, eller eft<span class=\"__11 _602\"></span>er nyttjandegr<span class=\"__11 _602\"></span>ad, \u00f6v<span class=\"__11 _602\"></span>er immateriella tillg\u00e5ngars  <span class=\"__11 _3e_7\"></span>nyttjandeperioder<span class=\"__11 _631\"></span>, s\u00e5vida nyttjandeperiod kan best<span class=\"__11 _602\"></span>\u00e4mmas. Even<span class=\"__11 _631\"></span>tuellt restv\u00e4rde vid periodens slut beakt<span class=\"__11 _602\"></span>as. F<span class=\"__11 _602\"></span>\u00f6rv\u00e4rvade kundkon<span class=\"__11 _602\"></span>trakt skriv<span class=\"__11 _602\"></span>s av i takt med upp <span class=\"__11 _3e_7\"></span>arbetning och paten<span class=\"__11 _602\"></span>t skrivs av p\u00e5 tio \u00e5r<span class=\"__11 _631\"></span>. Inves<span class=\"__11 _602\"></span>teringar i st<span class=\"__11 _602\"></span>\u00f6rre dat<span class=\"__11 _602\"></span>asyst<span class=\"__11 _602\"></span>em skrivs av under h\u00f6gst sju \u00e5r<span class=\"__11 _631\"></span>. Tillkommande ut<span class=\"__11 _602\"></span>gifter f<span class=\"__11 _602\"></span>\u00f6r aktiv<span class=\"__11 _602\"></span>erade immateriella<span class=\"__11 _602\"></span> tillg\u00e5ngar redo<span class=\"__11 _602\"></span>visas som en tillg\u00e5ng endast d\u00e5 de \u00f6k<span class=\"__11 _602\"></span>ar de fram<span class=\"__11 _602\"></span>tida ekonomisk<span class=\"__11 _602\"></span>a f\u00f6r<span class=\"__11 _602\"></span>delarna f\u00f6r den specifik<span class=\"__11 _602\"></span>a tillg\u00e5ngen till vilka de h\u00e4nf<span class=\"__11 _602\"></span>\u00f6r sig. IAS 36 Nedskrivningar<span class=\"__11 _649\"> </span>F<span class=\"__11 _602\"></span>\u00f6r tillg\u00e5ngar som omf<span class=\"__11 _602\"></span>attas av IA<span class=\"__11 _602\"></span>S 36 bed\u00f6ms det vid v<span class=\"__11 _602\"></span>arje balansdag om det finns indikation p\u00e5 nedskrivningsbeho<span class=\"__11 _602\"></span>v<span class=\"__11 _602\"></span>. F<span class=\"__11 _602\"></span>\u00f6r undant<span class=\"__11 _602\"></span>agna tillg\u00e5ngar<span class=\"__11 _631\"></span>, som exempelvis varulager<span class=\"__11 _602\"></span> (inklusive oms\u00e4ttningsf<span class=\"__11 _602\"></span>astighet<span class=\"__11 _602\"></span>er), tillg\u00e5ngar som uppkommer d\u00e5 en<span class=\"__11 _602\"></span>trepr<span class=\"__11 _602\"></span>enaduppdrag utf<span class=\"__11 _602\"></span>\u00f6rs och finansiella tillg\u00e5ngar som omf<span class=\"__11 _602\"></span>attas av till\u00e4mpningsomr<span class=\"__11 _602\"></span>\u00e5det IFRS 9 pr\u00f6v<span class=\"__11 _602\"></span>as v\u00e4r<span class=\"__11 _602\"></span>deringen enligt respektiv<span class=\"__11 _602\"></span>e redovisningss<span class=\"__11 _602\"></span>tandard.<span class=\"__11 _649\"> </span>Nedskrivningarna best\u00e4ms eft<span class=\"__11 _602\"></span>er tillg\u00e5ngarnas \u00e5tervinnings <span class=\"__11 _3e_7\"></span>v\u00e4r<span class=\"__11 _602\"></span>de, som utg\u00f6rs av<span class=\"__11 _602\"></span> det h\u00f6gsta av<span class=\"__11 _602\"></span> verkligt v<span class=\"__11 _602\"></span>\u00e4rde minus f\u00f6r<span class=\"__11 _602\"></span>s\u00e4ljningskostnader<span class=\"__11 _602\"></span> j\u00e4mf\u00f6rt med  <span class=\"__11 _3e_7\"></span>nyttjandev<span class=\"__11 _602\"></span>\u00e4rdet. Vid ber\u00e4kning av<span class=\"__11 _602\"></span> nyttjande<span class=\"__11 _602\"></span>v\u00e4rde<span class=\"__11 _602\"></span>t diskon<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>teras fr<span class=\"__11 _602\"></span>amtida k<span class=\"__11 _602\"></span>assafl\u00f6den med en diskon<span class=\"__11 _631\"></span>teringsfakt<span class=\"__11 _602\"></span>or som beaktar<span class=\"__11 _602\"></span> riskfri r\u00e4n<span class=\"__11 _602\"></span>ta och den risk som f\u00f6rknippas med tillg\u00e5ngen. Ber\u00e4knat restv<span class=\"__11 _602\"></span>\u00e4rde vid slut<span class=\"__11 _602\"></span>et av n<span class=\"__11 _631\"></span>yttjan<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>deperioden ing\u00e5r i nyttjande<span class=\"__11 _602\"></span>v\u00e4rde<span class=\"__11 _602\"></span>t. F\u00f6r en tillg\u00e5ng som<span class=\"__11 _602\"></span> int<span class=\"__11 _602\"></span>e genererar<span class=\"__11 _602\"></span> kassafl\u00f6den som \u00e4r <span class=\"__11 _602\"></span>v\u00e4sen<span class=\"__11 _602\"></span>tligen oberoende av andra tillg\u00e5ngar<span class=\"__11 _602\"></span> s\u00e5 ber\u00e4knas \u00e5tervinnings<span class=\"__11 _602\"></span>v\u00e4rde<span class=\"__11 _602\"></span>t f\u00f6r<span class=\"__11 _602\"></span> den kassagener<span class=\"__11 _602\"></span>erande enhet till <span class=\"__11 _602\"></span>vilken tillg\u00e5ngen h\u00f6r<span class=\"__11 _631\"></span>. En kassagener<span class=\"__11 _602\"></span>erande enhet \u00e4r<span class=\"__11 _602\"></span> den minsta grupp av tillg\u00e5ngar<span class=\"__11 _602\"></span> som ger upphov<span class=\"__11 _602\"></span> till l\u00f6pande inbetalningar ober<span class=\"__11 _602\"></span>oende av andra tillg\u00e5ngar eller<span class=\"__11 _602\"></span> grupper av tillg\u00e5ngar<span class=\"__11 _631\"></span>. F\u00f6r<span class=\"__11 _602\"></span> goodwill \u00e4r kassagener<span class=\"__11 _602\"></span>erande enhet i huvudsak lik<span class=\"__11 _631\"></span>a med koncernens aff\u00e4rsenhe<span class=\"__11 _602\"></span>t eller annan till moderbolaget rapport<span class=\"__11 _602\"></span>erande enhet. Om aff\u00e4rsenhe<span class=\"__11 _602\"></span>ten best\u00e5r<span class=\"__11 _602\"></span> av flera <span class=\"__11 _602\"></span>verksamhe<span class=\"__11 _602\"></span>tsgre<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>nar \u00e4r den k<span class=\"__11 _602\"></span>assagenerer<span class=\"__11 _602\"></span>ande enheten ej st<span class=\"__11 _602\"></span>\u00f6rre \u00e4n den identifier<span class=\"__11 _602\"></span>ade verks<span class=\"__11 _602\"></span>amhetsgrenen dit goodwill allok<span class=\"__11 _602\"></span>erats. Undant<span class=\"__11 _602\"></span>agna fr\u00e5n huvudregeln \u00e4r<span class=\"__11 _602\"></span> verk<span class=\"__11 _602\"></span>samheter<span class=\"__11 _602\"></span> som int<span class=\"__11 _602\"></span>e \u00e4r int<span class=\"__11 _602\"></span>egrerade i aff<span class=\"__11 _631\"></span>\u00e4rsenhetens \u00f6vriga v<span class=\"__11 _602\"></span>erksamhet.<span class=\"__11 _649\"> </span>Inom Byggverk<span class=\"__11 _602\"></span>samhet och Bostadsutv<span class=\"__11 _602\"></span>eckling baseras \u00e5tervinningsv<span class=\"__11 _602\"></span>\u00e4rdet f<span class=\"__11 _631\"></span>\u00f6r goodwill p<span class=\"__11 _604\"></span>\u00e5 nyttjande<span class=\"__11 _602\"></span>v\u00e4rde<span class=\"__11 _602\"></span>t, som ber\u00e4knas genom diskon<span class=\"__11 _602\"></span>tering av<span class=\"__11 _602\"></span> f\u00f6rv<span class=\"__11 _602\"></span>\u00e4nt<span class=\"__11 _602\"></span>ade framtida<span class=\"__11 _602\"></span> kassa <span class=\"__11 _3e_7\"></span>fl\u00f6den. Diskon<span class=\"__11 _602\"></span>teringsf<span class=\"__11 _602\"></span>akt<span class=\"__11 _602\"></span>orn \u00e4r den f\u00f6r<span class=\"__11 _602\"></span> verks<span class=\"__11 _602\"></span>amheten g\u00e4llande W<span class=\"__11 _631\"></span>ACC<span class=\"__11 _602\"></span>-r\u00e4n<span class=\"__11 _602\"></span>tan (v<span class=\"__11 _602\"></span>\u00e4gd genomsnittlig kostnad f<span class=\"__11 _602\"></span>\u00f6r l\u00e5nat och eget kapit<span class=\"__11 _602\"></span>al). Se not 18.<span class=\"__11 _649\"> </span>Nedskrivning av tillg\u00e5ngar h\u00e4nf<span class=\"__11 _602\"></span>\u00f6rliga till en kassagene<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>rerande enhe<span class=\"__11 _602\"></span>t f\u00f6r<span class=\"__11 _602\"></span>delas i f\u00f6rst<span class=\"__11 _602\"></span>a hand till goodwill. D\u00e4reft<span class=\"__11 _602\"></span>er g\u00f6rs en proportionell nedskrivning av \u00f6<span class=\"__11 _602\"></span>vriga tillg\u00e5ngar som ing\u00e5r i enhet<span class=\"__11 _602\"></span>en. Nedskrivningar p\u00e5 goodwill \u00e5terf\u00f6rs ej. En ne<span class=\"__11 _602\"></span>dskrivning avseende goodwill som gjorts i en tidigare del\u00e5rsr<span class=\"__11 _602\"></span>apport \u00e5terf<span class=\"__11 _602\"></span>\u00f6rs int<span class=\"__11 _602\"></span>e i en senare hel\u00e5rsr<span class=\"__11 _602\"></span>apport eller del\u00e5rsrapport. Nedskrivningar p\u00e5 andra tillg\u00e5ngar \u00e5t<span class=\"__11 _602\"></span>erf\u00f6rs om de<span class=\"__11 _602\"></span>t har skett en f<span class=\"__11 _631\"></span>\u00f6r\u00e4ndring i de antaganden som l\u00e5g till grund f<span class=\"__11 _602\"></span>\u00f6r ber\u00e4kningen av \u00e5t<span class=\"__11 _602\"></span>ervinningsv\u00e4r<span class=\"__11 _602\"></span>det.<span class=\"__11 _649\"> </span>En nedskrivning \u00e5terf<span class=\"__11 _602\"></span>\u00f6rs endast i den utstr\u00e4ckning<span class=\"__11 _602\"></span> tillg\u00e5ngens redovis<span class=\"__11 _602\"></span>ade v\u00e4r<span class=\"__11 _602\"></span>de efter \u00e5t<span class=\"__11 _602\"></span>erf\u00f6ring in<span class=\"__11 _602\"></span>te \u00f6<span class=\"__11 _602\"></span>verstiger<span class=\"__11 _602\"></span> det redo<span class=\"__11 _602\"></span>visade v\u00e4r<span class=\"__11 _602\"></span>de som tillg\u00e5ngen skulle ha haft om n\u00e5gon nedskrivning int<span class=\"__11 _602\"></span>e hade gjorts, med beaktande av<span class=\"__11 _602\"></span> de avskrivningar som d\u00e5 skulle ha gjorts<span class=\"__11 _649\"> </span>.<span class=\"__11 _649\"> </span>IAS 23 L<span class=\"__11 _602\"></span>\u00e5nekos<span class=\"__11 _602\"></span>tnader<span class=\"__11 _649\"> </span>Aktivering av l\u00e5nek<span class=\"__11 _602\"></span>ostnader sk<span class=\"__11 _602\"></span>er under f<span class=\"__11 _631\"></span>\u00f6ruts\u00e4ttningen att det \u00e4r tr<span class=\"__11 _602\"></span>oligt att de kommer att leda till fr<span class=\"__11 _602\"></span>amtida  <span class=\"__11 _3e_7\"></span>ekonomiska f<span class=\"__11 _602\"></span>\u00f6rdelar och k<span class=\"__11 _602\"></span>ostnaderna k<span class=\"__11 _602\"></span>an m\u00e4tas p\u00e5 ett tillf\u00f6rlitligt s<span class=\"__11 _602\"></span>\u00e4tt. Generellt g\u00e4ller att aktivering av<span class=\"__11 _602\"></span> l\u00e5nekostnader<span class=\"__11 _602\"></span> begr\u00e4nsas till tillg\u00e5ngar som t<span class=\"__11 _602\"></span>ar bety<span class=\"__11 _602\"></span>dande tid i anspr\u00e5k f<span class=\"__11 _602\"></span>\u00f6r f\u00e4r<span class=\"__11 _602\"></span>digst\u00e4llande, <span class=\"__11 _602\"></span>vilket f<span class=\"__11 _631\"></span>\u00f6r koncernens del inneb\u00e4r att aktiveringen i f<span class=\"__11 _602\"></span>\u00f6rst<span class=\"__11 _602\"></span>a hand omfattar<span class=\"__11 _602\"></span> upp <span class=\"__11 _3e_7\"></span>f\u00f6r<span class=\"__11 _602\"></span>ande av oms\u00e4ttningsf<span class=\"__11 _602\"></span>astighet<span class=\"__11 _602\"></span>er och fastighe<span class=\"__11 _602\"></span>ter f<span class=\"__11 _602\"></span>\u00f6r den egna verksamhe<span class=\"__11 _602\"></span>ten (<span class=\"__11 _602\"></span>anl\u00e4ggningsfas<span class=\"__11 _602\"></span>tigheter). <span class=\"__11 _602\"></span>Aktivering sk<span class=\"__11 _602\"></span>er n\u00e4r utgift<span class=\"__11 _602\"></span>er som ing\u00e5r i ansk<span class=\"__11 _602\"></span>affningsv<span class=\"__11 _602\"></span>\u00e4rdet uppk<span class=\"__11 _602\"></span>ommit och aktivitet<span class=\"__11 _602\"></span>er f<span class=\"__11 _602\"></span>\u00f6r att f\u00e4r<span class=\"__11 _602\"></span>digst\u00e4lla b<span class=\"__11 _602\"></span>yggnaden  <span class=\"__11 _3e_7\"></span>p\u00e5b\u00f6rjats. Aktiveringen upph\u00f6r n\u00e4r<span class=\"__11 _602\"></span> byggnaden \u00e4r<span class=\"__11 _602\"></span> f\u00e4r<span class=\"__11 _602\"></span>digst\u00e4lld. L\u00e5nek<span class=\"__11 _602\"></span>ostnader under tid n\u00e4r<span class=\"__11 _602\"></span> arbetet me<span class=\"__11 _602\"></span>d att f\u00e4rdigs<span class=\"__11 _602\"></span>t\u00e4lla byggnaden \u00e4r<span class=\"__11 _602\"></span> avbrutet under<span class=\"__11 _602\"></span> l\u00e4ngre tid aktiv<span class=\"__11 _602\"></span>eras ej. Om s\u00e4rskild upp <span class=\"__11 _3e_7\"></span>l\u00e5ning har skett f<span class=\"__11 _602\"></span>\u00f6r pr<span class=\"__11 _602\"></span>ojekte<span class=\"__11 _602\"></span>t anv<span class=\"__11 _602\"></span>\u00e4nds den  <span class=\"__11 _3e_7\"></span>faktisk<span class=\"__11 _602\"></span>a l\u00e5nekostnaden. I andr<span class=\"__11 _602\"></span>a fall ber\u00e4knas<span class=\"__11 _602\"></span>  <span class=\"__11 _3e_7\"></span>l\u00e5nekostnaden utifr\u00e5n k<span class=\"__11 _602\"></span>oncernens uppl\u00e5ningsko<span class=\"__11 _602\"></span>stnad<span class=\"__11 _649\"> </span>.<span class=\"__11 _649\"> </span>IAS 12 Ink<span class=\"__11 _602\"></span>omstskatt<span class=\"__11 _602\"></span>er<span class=\"__11 _649\"> </span>Inkomstsk<span class=\"__11 _602\"></span>atter<span class=\"__11 _602\"></span> utg\u00f6rs av aktuell sk<span class=\"__11 _602\"></span>att och uppskjuten skatt. Inkomstsk<span class=\"__11 _602\"></span>atter<span class=\"__11 _602\"></span> redovis<span class=\"__11 _602\"></span>as i resultatr<span class=\"__11 _602\"></span>\u00e4kningen utom d\u00e5 underliggande transaktion r<span class=\"__11 _602\"></span>edovisas bland \u00f6<span class=\"__11 _602\"></span>vrigt tot<span class=\"__11 _602\"></span>alresult<span class=\"__11 _602\"></span>at varvid tillh\u00f6r<span class=\"__11 _602\"></span>ande skatt<span class=\"__11 _602\"></span>eeffek<span class=\"__11 _602\"></span>t ocks\u00e5 redo<span class=\"__11 _602\"></span>visas d\u00e4r<span class=\"__11 _631\"></span>. Aktuell skatt \u00e4r sk<span class=\"__11 _602\"></span>att som sk<span class=\"__11 _602\"></span>all betalas eller erh\u00e5llas<span class=\"__11 _602\"></span> avseende aktuellt \u00e5r<span class=\"__11 _631\"></span>, med till\u00e4mpning av de sk<span class=\"__11 _602\"></span>attesatser<span class=\"__11 _602\"></span> som \u00e4r beslutade eller i pr<span class=\"__11 _602\"></span>aktik<span class=\"__11 _602\"></span>en beslutade per balans<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>dagen, hit h\u00f6r \u00e4ven just<span class=\"__11 _602\"></span>ering av aktuell sk<span class=\"__11 _602\"></span>att h\u00e4nf\u00f6rlig till tidigare perioder<span class=\"__11 _631\"></span>. Uppskjuten sk<span class=\"__11 _602\"></span>att ber\u00e4knas enligt balansr\u00e4kningsmet<span class=\"__11 _602\"></span>oden med utg\u00e5ngspunkt i t<span class=\"__11 _602\"></span>empor\u00e4ra skillnader<span class=\"__11 _602\"></span> mellan redo-<span class=\"__11 _649\"> </span>visade och skatt<span class=\"__11 _602\"></span>em\u00e4ssiga v\u00e4r<span class=\"__11 _602\"></span>den p\u00e5 tillg\u00e5ngar och skulder<span class=\"__11 _631\"></span>. Beloppen ber\u00e4knas efter hur<span class=\"__11 _602\"></span> de tempor\u00e4r<span class=\"__11 _602\"></span>a skillnaderna f\u00f6rv<span class=\"__11 _602\"></span>\u00e4ntas bli utj\u00e4mnade och med till\u00e4mpning av<span class=\"__11 _602\"></span> de skatt<span class=\"__11 _602\"></span>e-<span class=\"__11 _649\"> </span>satser och skatt<span class=\"__11 _602\"></span>eregler<span class=\"__11 _602\"></span> som \u00e4r beslutade eller avis<span class=\"__11 _602\"></span>erade per balansdagen. F<span class=\"__11 _602\"></span>\u00f6ljande tempor\u00e4r<span class=\"__11 _602\"></span>a skillnader beakt<span class=\"__11 _602\"></span>as int<span class=\"__11 _602\"></span>e; f\u00f6r t<span class=\"__11 _602\"></span>empor\u00e4r skillnad som uppk<span class=\"__11 _602\"></span>ommit vid f<span class=\"__11 _602\"></span>\u00f6rsta r<span class=\"__11 _602\"></span>edo<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>visningen av goodwill, f\u00f6rst<span class=\"__11 _602\"></span>a redo<span class=\"__11 _602\"></span>visningen av tillg\u00e5ngar och skulder som int<span class=\"__11 _602\"></span>e \u00e4r r\u00f6r<span class=\"__11 _602\"></span>elsef<span class=\"__11 _602\"></span>\u00f6rv\u00e4rv och vid tidpunk<span class=\"__11 _602\"></span>ten f\u00f6r tr<span class=\"__11 _602\"></span>ansaktionen in<span class=\"__11 _602\"></span>te p\u00e5verk<span class=\"__11 _602\"></span>ar v<span class=\"__11 _602\"></span>are sig re<span class=\"__11 _602\"></span>dovisat eller skatt<span class=\"__11 _602\"></span>epliktigt result<span class=\"__11 _602\"></span>at, vidare beaktas in<span class=\"__11 _631\"></span>te heller tempor\u00e4r<span class=\"__11 _602\"></span>a skillnader h\u00e4nf\u00f6rliga till andelar<span class=\"__11 _602\"></span> i dotter- och in<span class=\"__11 _602\"></span>tressef<span class=\"__11 _631\"></span>\u00f6re<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>tag som in<span class=\"__11 _602\"></span>te f<span class=\"__11 _602\"></span>\u00f6rv\u00e4n<span class=\"__11 _602\"></span>tas bli \u00e5terf<span class=\"__11 _631\"></span>\u00f6rda inom \u00f6versk\u00e5dlig tid.<span class=\"__11 _602\"></span> K<span class=\"__11 _602\"></span>vittning av uppskjutna skatt<span class=\"__11 _602\"></span>ef<span class=\"__11 _602\"></span>ordringar mo<span class=\"__11 _602\"></span>t uppskjutna skatt<span class=\"__11 _602\"></span>eskulder sker<span class=\"__11 _602\"></span> n\u00e4r det finns r<span class=\"__11 _602\"></span>\u00e4tt att utj\u00e4mna aktuella skatt<span class=\"__11 _602\"></span>er mellan f\u00f6r<span class=\"__11 _602\"></span>et<span class=\"__11 _602\"></span>agen.<span class=\"__11 _649\"> </span>Uppskjutna skattefordringar avseende av<span class=\"__11 _602\"></span>dragsgilla tempor\u00e4ra<span class=\"__11 _602\"></span> skillnader och u<span class=\"__11 _602\"></span>nderskottsavdrag<span class=\"__11 _602\"></span> redovisas end<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>t i de<span class=\"__11 _604\"></span>n m\u00e5<span class=\"__11 _604\"></span>n det \u00e4<span class=\"__11 _604\"></span>r san<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span>lik<span class=\"__11 _604\"></span>t at<span class=\"__11 _604\"></span>t d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>sa kom<span class=\"__11 _604\"></span>me<span class=\"__11 _604\"></span>r at<span class=\"__11 _604\"></span>t kunna utn<span class=\"__11 _602\"></span>yt<span class=\"__11 _604\"></span>tjas. V<span class=\"__11 _602\"></span>\u00e4rdet p\u00e5 uppskjutna sk<span class=\"__11 _602\"></span>attefordringar red<span class=\"__11 _604\"></span>uc<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>as n\u00e4<span class=\"__11 _604\"></span>r de<span class=\"__11 _604\"></span>t inte l<span class=\"__11 _604\"></span>\u00e4ng<span class=\"__11 _604\"></span>re be<span class=\"__11 _604\"></span>d\u00f6<span class=\"__11 _604\"></span>ms s<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>nol<span class=\"__11 _604\"></span>ik<span class=\"__11 _604\"></span>t at<span class=\"__11 _604\"></span>t de kan utny<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>ja<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>IAS 2<span class=\"__11 _602\"></span> V<span class=\"__11 _602\"></span>arulager F\u00f6rut<span class=\"__11 _602\"></span>om sedvanl<span class=\"__11 _602\"></span>igt v<span class=\"__11 _602\"></span>arulager omfa<span class=\"__11 _602\"></span>ttas k<span class=\"__11 _602\"></span>oncernens oms\u00e4ttningsfastig<span class=\"__11 _602\"></span>heter a<span class=\"__11 _602\"></span>v denna<span class=\"__11 _602\"></span> redovisningssta<span class=\"__11 _602\"></span>ndard. S\u00e5<span class=\"__11 _604\"></span>v\u00e4l om<span class=\"__11 _604\"></span>s\u00e4<span class=\"__11 _604\"></span>ttn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>fas<span class=\"__11 _604\"></span>tig<span class=\"__11 _604\"></span>hete<span class=\"__11 _604\"></span>r so<span class=\"__11 _604\"></span>m la<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>r av var<span class=\"__11 _604\"></span>or v\u00e4r<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>ras p<span class=\"__11 _604\"></span>os<span class=\"__11 _604\"></span>t f\u00f6r p<span class=\"__11 _604\"></span>os<span class=\"__11 _604\"></span>t en<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t l\u00e4<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>ta v\u00e4rd<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>s pri<span class=\"__11 _604\"></span>nc<span class=\"__11 _604\"></span>ip, so<span class=\"__11 _604\"></span>m in<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>b\u00e4<span class=\"__11 _604\"></span>r att e<span class=\"__11 _604\"></span>n fa<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>ghe<span class=\"__11 _604\"></span>t ell<span class=\"__11 _604\"></span>er va<span class=\"__11 _604\"></span>rup<span class=\"__11 _604\"></span>os<span class=\"__11 _604\"></span>t tas u<span class=\"__11 _604\"></span>pp ti<span class=\"__11 _604\"></span>ll d<span class=\"__11 _604\"></span>et l\u00e4<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>ta av ansk<span class=\"__11 _631\"></span>affningskostn<span class=\"__11 _602\"></span>aden och<span class=\"__11 _602\"></span> nettof<span class=\"__11 _602\"></span>\u00f6rs\u00e4ljni<span class=\"__11 _602\"></span>ngsv\u00e4r<span class=\"__11 _602\"></span>det. Nettof\u00f6rs\u00e4ljningsv<span class=\"__11 _602\"></span>\u00e4rdet<span class=\"__11 _602\"></span> \u00e4r det<span class=\"__11 _602\"></span> uppskattade<span class=\"__11 _602\"></span> f\u00f6rs\u00e4ljnings<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>pri<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>t i den l<span class=\"__11 _604\"></span>\u00f6p<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de ve<span class=\"__11 _604\"></span>rks<span class=\"__11 _604\"></span>amh<span class=\"__11 _604\"></span>ete<span class=\"__11 _604\"></span>n, ef<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r avdr<span class=\"__11 _604\"></span>ag f\u00f6<span class=\"__11 _604\"></span>r upp<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>skattade<span class=\"__11 _602\"></span> kostnader<span class=\"__11 _602\"></span> f\u00f6r f<span class=\"__11 _602\"></span>\u00e4rdigst\u00e4llande<span class=\"__11 _602\"></span> och f\u00f6r<span class=\"__11 _602\"></span> att \u00e5stad<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>komm<span class=\"__11 _604\"></span>a en f\u00f6<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>\u00e4l<span class=\"__11 _604\"></span>jni<span class=\"__11 _604\"></span>ng<span class=\"__11 _649\"> </span><span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Anskaffningsv<span class=\"__11 _602\"></span>\u00e4rdet<span class=\"__11 _602\"></span> f\u00f6r v<span class=\"__11 _602\"></span>arulager<span class=\"__11 _631\"></span>, d\u00e5 v\u00e4rdering<span class=\"__11 _602\"></span> post f\u00f6r<span class=\"__11 _602\"></span> po<span class=\"__11 _604\"></span>st ej ka<span class=\"__11 _604\"></span>n till<span class=\"__11 _604\"></span>\u00e4m<span class=\"__11 _604\"></span>pa<span class=\"__11 _604\"></span>s, b<span class=\"__11 _604\"></span>er\u00e4<span class=\"__11 _604\"></span>kn<span class=\"__11 _604\"></span>as g<span class=\"__11 _604\"></span>eno<span class=\"__11 _604\"></span>m til<span class=\"__11 _604\"></span>l\u00e4m<span class=\"__11 _604\"></span>pn<span class=\"__11 _604\"></span>ing a<span class=\"__11 _604\"></span>v f\u00f6r<span class=\"__11 _604\"></span>st i<span class=\"__11 _604\"></span>n, f\u00f6<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>t ut-m<span class=\"__11 _604\"></span>eto<span class=\"__11 _604\"></span>den (FI<span class=\"__11 _604\"></span>FU) oc<span class=\"__11 _604\"></span>h in<span class=\"__11 _604\"></span>klu<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>rar u<span class=\"__11 _604\"></span>tgif<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r som uppkommit vid<span class=\"__11 _602\"></span> f\u00f6rv\u00e4rvet av lagertillg\u00e5ngarna och tran<span class=\"__11 _604\"></span>sp<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>t a<span class=\"__11 _604\"></span>v dem t<span class=\"__11 _604\"></span>ill d<span class=\"__11 _604\"></span>era<span class=\"__11 _604\"></span>s nu<span class=\"__11 _604\"></span>vara<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e pla<span class=\"__11 _604\"></span>ts o<span class=\"__11 _604\"></span>ch s<span class=\"__11 _604\"></span>kic<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>.  <span class=\"__11 _3e_7\"></span>F\u00f6r till<span class=\"__11 _602\"></span>verk<span class=\"__11 _602\"></span>ade var<span class=\"__11 _602\"></span>or inkluderar<span class=\"__11 _602\"></span> anskaffni<span class=\"__11 _602\"></span>ngsv\u00e4rdet<span class=\"__11 _602\"></span> en rim<span class=\"__11 _604\"></span>lig a<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>el av i<span class=\"__11 _604\"></span>ndi<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>kta ko<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>nad<span class=\"__11 _604\"></span>er b<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ad p\u00e5 n<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>ma<span class=\"__11 _604\"></span>lt kapa<span class=\"__11 _604\"></span>cit<span class=\"__11 _604\"></span>ets<span class=\"__11 _604\"></span>utny<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>tja<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e. \u00c4n<span class=\"__11 _604\"></span>nu ej i<span class=\"__11 _604\"></span>nbyg<span class=\"__11 _604\"></span>gt ma<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>ial p<span class=\"__11 _604\"></span>\u00e5 bygg<span class=\"__11 _604\"></span>-<span class=\"__11 _649\"> </span>arb<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>sp<span class=\"__11 _604\"></span>lat<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>r re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s inte s<span class=\"__11 _604\"></span>om l<span class=\"__11 _604\"></span>ag<span class=\"__11 _604\"></span>er uta<span class=\"__11 _604\"></span>n re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s som projektk<span class=\"__11 _602\"></span>ostnader<span class=\"__11 _602\"></span>. Me<span class=\"__11 _604\"></span>d und<span class=\"__11 _604\"></span>anta<span class=\"__11 _604\"></span>g f\u00f6<span class=\"__11 _604\"></span>r fas<span class=\"__11 _604\"></span>tig<span class=\"__11 _604\"></span>hete<span class=\"__11 _604\"></span>r so<span class=\"__11 _604\"></span>m anv\u00e4n<span class=\"__11 _604\"></span>ds i d<span class=\"__11 _604\"></span>en e<span class=\"__11 _604\"></span>gn<span class=\"__11 _604\"></span>a r\u00f6relsen redo<span class=\"__11 _602\"></span>visas k<span class=\"__11 _602\"></span>oncernens f<span class=\"__11 _602\"></span>astighetsinnehav<span class=\"__11 _602\"></span> so<span class=\"__11 _604\"></span>m oms<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>tni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>llg<span class=\"__11 _604\"></span>\u00e5n<span class=\"__11 _604\"></span>gar, d\u00e5 in<span class=\"__11 _604\"></span>neh<span class=\"__11 _604\"></span>avet i<span class=\"__11 _604\"></span>nn<span class=\"__11 _604\"></span>efat<span class=\"__11 _604\"></span>ta<span class=\"__11 _604\"></span>s i  <span class=\"__11 _3e_7\"></span>koncernens v<span class=\"__11 _602\"></span>erksamhetscyk<span class=\"__11 _602\"></span>el. V<span class=\"__11 _631\"></span>erksamhetscykeln<span class=\"__11 _602\"></span> f\u00f6r<span class=\"__11 _602\"></span><span class=\"ls0_11 ws0_11\"> </span>om<span class=\"__11 _604\"></span>s\u00e4t<span class=\"__11 _604\"></span>tni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>sfa<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>igh<span class=\"__11 _604\"></span>ete<span class=\"__11 _604\"></span>r upp<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>r til<span class=\"__11 _604\"></span>l cir<span class=\"__11 _604\"></span>ka 3\u20135 \u00e5<span class=\"__11 _604\"></span>r.  F\u00f6r<span class=\"__11 _604\"></span>v\u00e4r<span class=\"__11 _604\"></span>v a<span class=\"__11 _604\"></span>v fas<span class=\"__11 _604\"></span>tig<span class=\"__11 _604\"></span>het b<span class=\"__11 _604\"></span>oka<span class=\"__11 _604\"></span>s i sin h<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>het u<span class=\"__11 _604\"></span>pp f\u00f6<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>t n\u00e4<span class=\"__11 _604\"></span>r den juridiska \u00e4gande <span class=\"__11 _3e_7\"></span>r\u00e4tten \u00f6verf\u00f6rs vilket<span class=\"__11 _602\"></span> normalt sker<span class=\"__11 _602\"></span> vid till<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>tr\u00e4det. F<span class=\"__11 _602\"></span>astighetsf\u00f6rv\u00e4rv genom k<span class=\"__11 _602\"></span>\u00f6p av<span class=\"__11 _602\"></span> fastighets\u00e4gande f\u00f6r<span class=\"__11 _604\"></span>etag r<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>ovis<span class=\"__11 _604\"></span>as n<span class=\"__11 _604\"></span>\u00e4r ak<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>na ti<span class=\"__11 _604\"></span>lltr<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>ts a<span class=\"__11 _604\"></span>v Skan<span class=\"__11 _604\"></span>ska<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Oms\u00e4ttningsfastigheterna<span class=\"__11 _602\"></span> delas upp<span class=\"__11 _602\"></span> p\u00e5 K<span class=\"__11 _602\"></span>ommersiell  <span class=\"__11 _3e_7\"></span>fastighet<span class=\"__11 _604\"></span>sutveckling och Bo<span class=\"__11 _604\"></span>stadsutvecklin<span class=\"__11 _604\"></span>g. Uppdelning sker<span class=\"__11 _602\"></span> ocks\u00e5 mellan<span class=\"__11 _602\"></span> Exploateringsfast<span class=\"__11 _602\"></span>igheter<span class=\"__11 _631\"></span>, F<span class=\"__11 _602\"></span>astigheter<span class=\"__11 _602\"></span> under uppf\u00f6rande och F<span class=\"__11 _602\"></span>\u00e4rdigst\u00e4llda fastigheter<span class=\"__11 _602\"></span>. I not 2<span class=\"__11 _604\"></span>2 l\u00e4m<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>s info<span class=\"__11 _604\"></span>rma<span class=\"__11 _604\"></span>tio<span class=\"__11 _604\"></span>n om d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>sa fa<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>igh<span class=\"__11 _604\"></span>ete<span class=\"__11 _604\"></span>r.<span class=\"__11 _649\"> </span>Fastigheter<span class=\"__11 _631\"></span>, s\u00e5v\u00e4l f\u00e4rdigst\u00e4llda som under<span class=\"__11 _602\"></span> uppf\u00f6rande, \u00e4r f\u00f6re<span class=\"__11 _602\"></span> nedskrivningar<span class=\"__11 _602\"></span> v\u00e4rderade<span class=\"__11 _602\"></span> till d<span class=\"__11 _602\"></span>irekt nedlagda k<span class=\"__11 _602\"></span>ost-<span class=\"__11 _649\"> </span>nad<span class=\"__11 _604\"></span>er, sk\u00e4li<span class=\"__11 _604\"></span>g and<span class=\"__11 _604\"></span>el a<span class=\"__11 _604\"></span>v ind<span class=\"__11 _604\"></span>ire<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>ta kos<span class=\"__11 _604\"></span>tna<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r sam<span class=\"__11 _604\"></span>t r\u00e4nte<span class=\"__11 _604\"></span>-<span class=\"__11 _649\"> </span>kostnader<span class=\"__11 _602\"></span> under b<span class=\"__11 _602\"></span>yggtiden. In<span class=\"__11 _602\"></span>formation<span class=\"__11 _602\"></span> om marknads-<span class=\"__11 _649\"> </span>v\u00e4rd<span class=\"__11 _604\"></span>eri<span class=\"__11 _604\"></span>ng a<span class=\"__11 _604\"></span>v fas<span class=\"__11 _604\"></span>tig<span class=\"__11 _604\"></span>het<span class=\"__11 _604\"></span>er fi<span class=\"__11 _604\"></span>nn<span class=\"__11 _604\"></span>s i not 4<span class=\"__11 _604\"></span>4.<span class=\"__11 _649\"> </span>Upp<span class=\"__11 _604\"></span>gi<span class=\"__11 _604\"></span>fte<span class=\"__11 _604\"></span>r om s<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>vanl<span class=\"__11 _604\"></span>igt l<span class=\"__11 _604\"></span>ag<span class=\"__11 _604\"></span>er a<span class=\"__11 _604\"></span>v varo<span class=\"__11 _604\"></span>r fin<span class=\"__11 _604\"></span>ns i n<span class=\"__11 _604\"></span>ot 23<span class=\"__11 _604\"></span>. IAS 3<span class=\"__11 _604\"></span>7 Avs\u00e4t<span class=\"__11 _604\"></span>tn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar, eventu<span class=\"__11 _604\"></span>al<span class=\"__11 _604\"></span>f\u00f6r<span class=\"__11 _604\"></span>pli<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tel<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>r oc<span class=\"__11 _604\"></span>h ev<span class=\"__11 _602\"></span>entualtillg\u00e5ngar<span class=\"__11 _649\"> </span>Avs\u00e4ttning<span class=\"__11 _604\"></span>ar<span class=\"__11 _649\"> </span>En avs<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>tni<span class=\"__11 _604\"></span>ng re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as n<span class=\"__11 _604\"></span>\u00e4r kon<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>rne<span class=\"__11 _604\"></span>n ha<span class=\"__11 _604\"></span>r en le<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>l ell<span class=\"__11 _604\"></span>er info<span class=\"__11 _604\"></span>rme<span class=\"__11 _604\"></span>ll f\u00f6<span class=\"__11 _604\"></span>rp<span class=\"__11 _604\"></span>lik<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>e so<span class=\"__11 _604\"></span>m en f\u00f6<span class=\"__11 _604\"></span>ljd a<span class=\"__11 _604\"></span>v en in<span class=\"__11 _604\"></span>tr\u00e4f<span class=\"__11 _604\"></span>fa<span class=\"__11 _604\"></span>d h\u00e4<span class=\"__11 _604\"></span>nde<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>e, oc<span class=\"__11 _604\"></span>h det \u00e4<span class=\"__11 _604\"></span>r tro<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t at<span class=\"__11 _604\"></span>t ett u<span class=\"__11 _604\"></span>tf<span class=\"__11 _604\"></span>l\u00f6<span class=\"__11 _604\"></span>de av e<span class=\"__11 _604\"></span>kon<span class=\"__11 _604\"></span>omi<span class=\"__11 _604\"></span>ska re<span class=\"__11 _604\"></span>su<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>er komm<span class=\"__11 _604\"></span>er at<span class=\"__11 _604\"></span>t k<span class=\"__11 _604\"></span>r\u00e4va<span class=\"__11 _604\"></span>s f\u00f6r a<span class=\"__11 _604\"></span>tt r<span class=\"__11 _604\"></span>egl<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>a f\u00f6r<span class=\"__11 _604\"></span>pli<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>sen s<span class=\"__11 _604\"></span>amt e<span class=\"__11 _604\"></span>n  <span class=\"__11 _3e_7\"></span>tillf\u00f6rlitl<span class=\"__11 _602\"></span>ig uppsk<span class=\"__11 _602\"></span>attning av<span class=\"__11 _602\"></span> beloppet k<span class=\"__11 _602\"></span>an g\u00f6ras. Avs\u00e4<span class=\"__11 _604\"></span>ttn<span class=\"__11 _604\"></span>ing g<span class=\"__11 _604\"></span>\u00f6r<span class=\"__11 _604\"></span>s f\u00f6<span class=\"__11 _604\"></span>r fram<span class=\"__11 _604\"></span>tid<span class=\"__11 _604\"></span>a kost<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>der p<span class=\"__11 _604\"></span>\u00e5 gr<span class=\"__11 _604\"></span>un<span class=\"__11 _604\"></span>d av garanti<span class=\"__11 _602\"></span> <span class=\"__11 _3e_7\"></span>\u00e5taganden enlig<span class=\"__11 _602\"></span>t ent<span class=\"__11 _602\"></span>reprenadk<span class=\"__11 _602\"></span>ontrakt, som<span class=\"__11 _602\"></span> inne<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>b\u00e4<span class=\"__11 _604\"></span>r sk<span class=\"__11 _604\"></span>yl<span class=\"__11 _604\"></span>dig<span class=\"__11 _604\"></span>het f<span class=\"__11 _604\"></span>\u00f6r en<span class=\"__11 _604\"></span>tre<span class=\"__11 _604\"></span>pre<span class=\"__11 _604\"></span>n\u00f6<span class=\"__11 _604\"></span>ren a<span class=\"__11 _604\"></span>tt \u00e5t<span class=\"__11 _604\"></span>g\u00e4r<span class=\"__11 _604\"></span>da fe<span class=\"__11 _604\"></span>l oc<span class=\"__11 _604\"></span>h br<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>ter so<span class=\"__11 _604\"></span>m upp<span class=\"__11 _604\"></span>t\u00e4c<span class=\"__11 _604\"></span>ks ino<span class=\"__11 _604\"></span>m en v<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>s tid e<span class=\"__11 _604\"></span>fte<span class=\"__11 _604\"></span>r at<span class=\"__11 _604\"></span>t ent<span class=\"__11 _604\"></span>rep<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>nad<span class=\"__11 _604\"></span>en \u00f6verl<span class=\"__11 _604\"></span>\u00e4m<span class=\"__11 _604\"></span>nat<span class=\"__11 _604\"></span>s til<span class=\"__11 _604\"></span>l be<span class=\"__11 _604\"></span>st\u00e4<span class=\"__11 _604\"></span>lla<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>n. S<span class=\"__11 _604\"></span>\u00e5d<span class=\"__11 _604\"></span>ana \u00e5<span class=\"__11 _604\"></span>tag<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>den ka<span class=\"__11 _604\"></span>n \u00e4ven f\u00f6religga en<span class=\"__11 _602\"></span>ligt lag. F\u00f6rl<span class=\"__11 _604\"></span>us<span class=\"__11 _604\"></span>tkontr<span class=\"__11 _604\"></span>ak<span class=\"__11 _604\"></span>t re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>isa<span class=\"__11 _604\"></span>s so<span class=\"__11 _604\"></span>m en a<span class=\"__11 _604\"></span>vs\u00e4<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g f\u00f6r e<span class=\"__11 _604\"></span>j upp<span class=\"__11 _604\"></span>-<span class=\"__11 _649\"> </span>arbetad<span class=\"__11 _602\"></span> del.<span class=\"__11 _649\"> </span>Avs\u00e4<span class=\"__11 _604\"></span>ttn<span class=\"__11 _604\"></span>ing s<span class=\"__11 _604\"></span>ker f\u00f6<span class=\"__11 _604\"></span>r t<span class=\"__11 _604\"></span>vis<span class=\"__11 _604\"></span>ter a<span class=\"__11 _604\"></span>vs<span class=\"__11 _604\"></span>ee<span class=\"__11 _604\"></span>nde a<span class=\"__11 _604\"></span>vs<span class=\"__11 _604\"></span>luta<span class=\"__11 _604\"></span>de p<span class=\"__11 _604\"></span>roj<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>t om det b<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>\u00f6m<span class=\"__11 _604\"></span>s so<span class=\"__11 _604\"></span>m tro<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t at<span class=\"__11 _604\"></span>t tv<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>ten kom<span class=\"__11 _604\"></span>me<span class=\"__11 _604\"></span>r at<span class=\"__11 _604\"></span>t me<span class=\"__11 _604\"></span>df\u00f6r<span class=\"__11 _604\"></span>a et<span class=\"__11 _604\"></span>t ut<span class=\"__11 _604\"></span>fl\u00f6<span class=\"__11 _604\"></span>de a<span class=\"__11 _604\"></span>v res<span class=\"__11 _604\"></span>ur<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>r fr\u00e5<span class=\"__11 _604\"></span>n konc<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>n. Avs\u00e4<span class=\"__11 _604\"></span>ttn<span class=\"__11 _604\"></span>ing f<span class=\"__11 _604\"></span>\u00f6r om<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>ruk<span class=\"__11 _604\"></span>tu<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>kost<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>der r<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>ovis<span class=\"__11 _604\"></span>as n<span class=\"__11 _604\"></span>\u00e4r en detaljerad omstruktureringsplan har fastst\u00e4llts och omstruktureringe<span class=\"__11 _604\"></span>n antingen<span class=\"__11 _602\"></span> har p\u00e5b\u00f6rjats eller annonse<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>rats offentligt.<span class=\"__11 _649\"> </span>Vid kapit<span class=\"__11 _602\"></span>alandelsredovisning av andelar i joint<span class=\"__11 _602\"></span> ventures oc<span class=\"__11 _604\"></span>h intr<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>f\u00f6re<span class=\"__11 _604\"></span>tag s<span class=\"__11 _604\"></span>ker av<span class=\"__11 _604\"></span>s\u00e4t<span class=\"__11 _604\"></span>tn<span class=\"__11 _604\"></span>ing n<span class=\"__11 _604\"></span>\u00e4r f\u00f6<span class=\"__11 _604\"></span>rlu<span class=\"__11 _604\"></span>st \u00f6ve<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>ger redovisat<span class=\"__11 _602\"></span> v\u00e4rde<span class=\"__11 _602\"></span> p\u00e5 andelen<span class=\"__11 _602\"></span> och k<span class=\"__11 _602\"></span>oncernen har<span class=\"__11 _602\"></span> \u00e5taganden<span class=\"__11 _602\"></span> at<span class=\"__11 _604\"></span>t till<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>juta m<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>. Ev<span class=\"__11 _602\"></span>entualf\u00f6rpliktelser<span class=\"__11 _649\"> </span>Even<span class=\"__11 _602\"></span>tualf\u00f6rpliktelser \u00e4r m\u00f6jliga \u00e5taganden som h\u00e4rr\u00f6r fr\u00e5n i<span class=\"__11 _604\"></span>ntr\u00e4<span class=\"__11 _604\"></span>f<span class=\"__11 _604\"></span>fad<span class=\"__11 _604\"></span>e h\u00e4n<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>er o<span class=\"__11 _604\"></span>ch var<span class=\"__11 _604\"></span>s f\u00f6<span class=\"__11 _604\"></span>reko<span class=\"__11 _604\"></span>ms<span class=\"__11 _604\"></span>t be<span class=\"__11 _604\"></span>kr\u00e4<span class=\"__11 _604\"></span>fta<span class=\"__11 _604\"></span>s end<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>t av a<span class=\"__11 _604\"></span>tt e<span class=\"__11 _604\"></span>n ell<span class=\"__11 _604\"></span>er f<span class=\"__11 _604\"></span>ler<span class=\"__11 _604\"></span>a fra<span class=\"__11 _604\"></span>mtid<span class=\"__11 _604\"></span>a h\u00e4<span class=\"__11 _604\"></span>nde<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>er, som i<span class=\"__11 _604\"></span>nte hel<span class=\"__11 _604\"></span>t lig<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>r in<span class=\"__11 _604\"></span>om f\u00f6<span class=\"__11 _604\"></span>reta<span class=\"__11 _604\"></span>get<span class=\"__11 _604\"></span>s kont<span class=\"__11 _604\"></span>rol<span class=\"__11 _604\"></span>l, int<span class=\"__11 _604\"></span>r\u00e4f<span class=\"__11 _604\"></span>far e<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>er ute<span class=\"__11 _604\"></span>bl<span class=\"__11 _604\"></span>ir. Som ev<span class=\"__11 _602\"></span>entualf<span class=\"__11 _602\"></span>\u00f6rpliktelse redov<span class=\"__11 _602\"></span>isas ocks\u00e5 \u00e5t<span class=\"__11 _602\"></span>aganden som h\u00e4r<span class=\"__11 _604\"></span>r\u00f6r f<span class=\"__11 _604\"></span>r\u00e5n i<span class=\"__11 _604\"></span>ntr\u00e4<span class=\"__11 _604\"></span>ff<span class=\"__11 _604\"></span>ade h<span class=\"__11 _604\"></span>\u00e4n<span class=\"__11 _604\"></span>del<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>r, men so<span class=\"__11 _604\"></span>m inte r<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>ovis<span class=\"__11 _604\"></span>as so<span class=\"__11 _604\"></span>m sku<span class=\"__11 _604\"></span>ld p<span class=\"__11 _604\"></span>\u00e5 gru<span class=\"__11 _604\"></span>nd a<span class=\"__11 _604\"></span>v at<span class=\"__11 _604\"></span>t det i<span class=\"__11 _604\"></span>nte \u00e4r tr<span class=\"__11 _604\"></span>oli<span class=\"__11 _604\"></span>gt at<span class=\"__11 _604\"></span>t et<span class=\"__11 _604\"></span>t ut<span class=\"__11 _604\"></span>fl<span class=\"__11 _604\"></span>\u00f6d<span class=\"__11 _604\"></span>e av re<span class=\"__11 _604\"></span>su<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>er kom<span class=\"__11 _604\"></span>me<span class=\"__11 _604\"></span>r at<span class=\"__11 _604\"></span>t kr\u00e4<span class=\"__11 _604\"></span>vas f\u00f6<span class=\"__11 _604\"></span>r at<span class=\"__11 _604\"></span>t re<span class=\"__11 _604\"></span>gle<span class=\"__11 _604\"></span>ra \u00e5ta<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>et ell<span class=\"__11 _604\"></span>er s<span class=\"__11 _604\"></span>tor<span class=\"__11 _604\"></span>leke<span class=\"__11 _604\"></span>n p\u00e5 \u00e5<span class=\"__11 _604\"></span>tag<span class=\"__11 _604\"></span>and<span class=\"__11 _604\"></span>et in<span class=\"__11 _604\"></span>te kan be<span class=\"__11 _604\"></span>r\u00e4k<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>s me<span class=\"__11 _604\"></span>d til<span class=\"__11 _604\"></span>l<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>r\u00e4cklig tillf\u00f6rlitlighet.<span class=\"__11 _649\"> </span>Fu<span class=\"__11 _602\"></span>llg\u00f6randegara<span class=\"__11 _602\"></span>ntier<span class=\"__11 _602\"></span> medtas<span class=\"__11 _602\"></span> beloppsm\u00e4ssigt t<span class=\"__11 _602\"></span>ills e<span class=\"__11 _602\"></span>ntre<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>pre<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n \u00f6verl<span class=\"__11 _604\"></span>\u00e4m<span class=\"__11 _604\"></span>nat<span class=\"__11 _604\"></span>s til<span class=\"__11 _604\"></span>l be<span class=\"__11 _604\"></span>st\u00e4<span class=\"__11 _604\"></span>lla<span class=\"__11 _604\"></span>ren<span class=\"__11 _604\"></span>, vil<span class=\"__11 _604\"></span>ket no<span class=\"__11 _604\"></span>rm<span class=\"__11 _604\"></span>alt s<span class=\"__11 _604\"></span>ker vid g<span class=\"__11 _604\"></span>od<span class=\"__11 _604\"></span>k\u00e4nd s<span class=\"__11 _604\"></span>lut<span class=\"__11 _604\"></span>be<span class=\"__11 _604\"></span>sik<span class=\"__11 _604\"></span>tn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>. O<span class=\"__11 _604\"></span>m ga<span class=\"__11 _604\"></span>rant<span class=\"__11 _604\"></span>in t\u00e4c<span class=\"__11 _604\"></span>ker h<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>a ell<span class=\"__11 _604\"></span>er st\u00f6rre delen<span class=\"__11 _602\"></span> av k<span class=\"__11 _602\"></span>ontr<span class=\"__11 _602\"></span>aktssumman ber\u00e4knas beloppet f\u00f6r<span class=\"__11 _602\"></span> event<span class=\"__11 _602\"></span>ualf\u00f6rpliktelsen till kont<span class=\"__11 _602\"></span>rakts<span class=\"__11 _604\"></span>summan med avdrag f\u00f6r v\u00e4<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>t av ut<span class=\"__11 _604\"></span>f\u00f6r<span class=\"__11 _604\"></span>d de<span class=\"__11 _604\"></span>l. I d<span class=\"__11 _604\"></span>e fal<span class=\"__11 _604\"></span>l gar<span class=\"__11 _604\"></span>anti<span class=\"__11 _604\"></span>n en<span class=\"__11 _604\"></span>das<span class=\"__11 _604\"></span>t t\u00e4c<span class=\"__11 _604\"></span>ker en mindre del av<span class=\"__11 _602\"></span> kontraktssumman upptas garantibelop<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>pet t<span class=\"__11 _604\"></span>ill of<span class=\"__11 _604\"></span>\u00f6r\u00e4<span class=\"__11 _604\"></span>ndr<span class=\"__11 _604\"></span>at b<span class=\"__11 _604\"></span>elo<span class=\"__11 _604\"></span>pp f<span class=\"__11 _604\"></span>ram ti<span class=\"__11 _604\"></span>ll d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>s at<span class=\"__11 _604\"></span>t entr<span class=\"__11 _604\"></span>ep<span class=\"__11 _604\"></span>ren<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>en \u00f6verl\u00e4<span class=\"__11 _602\"></span>mnats till<span class=\"__11 _602\"></span> best\u00e4llaren. Garan<span class=\"__11 _602\"></span>tibeloppet  <span class=\"__11 _3e_7\"></span>reduceras inte g<span class=\"__11 _604\"></span>eno<span class=\"__11 _604\"></span>m k<span class=\"__11 _604\"></span>vit<span class=\"__11 _604\"></span>tn<span class=\"__11 _604\"></span>ing m<span class=\"__11 _604\"></span>ot \u00e4n<span class=\"__11 _604\"></span>nu ej e<span class=\"__11 _604\"></span>rh<span class=\"__11 _604\"></span>\u00e5ll<span class=\"__11 _604\"></span>en e<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>tnin<span class=\"__11 _604\"></span>g fr\u00e5<span class=\"__11 _604\"></span>n best\u00e4llaren. Likaledes beaktas ej heller garantier som erh\u00e5llits fr\u00e5n underen<span class=\"__11 _631\"></span>trepren\u00f6rer och mat<span class=\"__11 _602\"></span>eriallever<span class=\"__11 _602\"></span>ant<span class=\"__11 _602\"></span>\u00f6rer<span class=\"__11 _631\"></span>. Erh\u00e5llna motgarant<span class=\"__11 _602\"></span>ier som avser utomst\u00e5ende k<span class=\"__11 _602\"></span>onsortie<span class=\"__11 _604\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>medlemmar<span class=\"__11 _604\"></span>s andel av solidariskt ansvar \u00e4r<span class=\"__11 _602\"></span> ej beaktade. Skat<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>m\u00e5l<span class=\"__11 _604\"></span>, dom<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>ols<span class=\"__11 _604\"></span>- oc<span class=\"__11 _604\"></span>h sk<span class=\"__11 _604\"></span>il<span class=\"__11 _604\"></span>jef\u00f6<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>far<span class=\"__11 _604\"></span>and<span class=\"__11 _604\"></span>e me<span class=\"__11 _604\"></span>dta<span class=\"__11 _604\"></span>s ej i beloppen f\u00f6r e<span class=\"__11 _602\"></span>vent<span class=\"__11 _602\"></span>ualf\u00f6rpliktelser<span class=\"__11 _631\"></span>. Ist\u00e4llet l\u00e4mnas<span class=\"__11 _602\"></span> s\u00e4rskild beskrivning<span class=\"__11 _604\"></span>. I samband<span class=\"__11 _602\"></span> med entr<span class=\"__11 _602\"></span>eprenader l\u00e4mnas<span class=\"__11 _602\"></span> ofta<span class=\"__11 _602\"></span> s\u00e4kerhet<span class=\"__11 _602\"></span> i form av garan<span class=\"__11 _602\"></span>ti fr\u00e5n<span class=\"__11 _602\"></span> bank eller f\u00f6rs\u00e4kringsinstitut f\u00f6r full<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>g\u00f6randet. Utf\u00e4rdaren av garantin erh\u00e5ller i<span class=\"__11 _602\"></span> sin tur normalt<span class=\"__11 _602\"></span> en motf\u00f6rbindelse<span class=\"__11 _602\"></span> fr\u00e5n en<span class=\"__11 _602\"></span>treprenadf<span class=\"__11 _602\"></span>\u00f6retaget<span class=\"__11 _602\"></span> eller annat<span class=\"__11 _602\"></span> koncernf<span class=\"__11 _602\"></span>\u00f6retag. S\u00e5dana<span class=\"__11 _602\"></span> motf\u00f6rbindelser som<span class=\"__11 _602\"></span> avser egna<span class=\"__11 _602\"></span> entreprenad<span class=\"__11 _602\"></span>er redov<span class=\"__11 _602\"></span>isas int<span class=\"__11 _602\"></span>e som<span class=\"__11 _602\"></span>  <span class=\"__11 _3e_7\"></span>eventua<span class=\"__11 _602\"></span>lf\u00f6rpliktelser<span class=\"__11 _602\"></span> d\u00e5 de i<span class=\"__11 _604\"></span>nte in<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>b\u00e4<span class=\"__11 _604\"></span>r n\u00e5g<span class=\"__11 _604\"></span>ot ut\u00f6<span class=\"__11 _604\"></span>kat an<span class=\"__11 _604\"></span>svar j<span class=\"__11 _604\"></span>\u00e4mf\u00f6<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>t me<span class=\"__11 _604\"></span>d entreprenad\u00e5t<span class=\"__11 _602\"></span>agandet. I not<span class=\"__11 _602\"></span> 33 l\u00e4mnas in<span class=\"__11 _602\"></span>formation<span class=\"__11 _602\"></span> om e<span class=\"__11 _602\"></span>vent<span class=\"__11 _602\"></span>ualf\u00f6rpliktelser<span class=\"__11 _631\"></span>.<span class=\"__11 _649\"> </span>Ev<span class=\"__11 _602\"></span>entualtill<span class=\"__11 _602\"></span>g\u00e5ngar<span class=\"__11 _649\"> </span>Even<span class=\"__11 _602\"></span>tualtillg\u00e5ngar \u00e4r m\u00f6jliga t<span class=\"__11 _602\"></span>illg\u00e5ngar som h\u00e4rr\u00f6r fr\u00e5n intr\u00e4ffade<span class=\"__11 _602\"></span> h\u00e4ndelser och v<span class=\"__11 _602\"></span>ars f\u00f6rek<span class=\"__11 _602\"></span>omst bekr\u00e4ftas<span class=\"__11 _602\"></span> endast av at<span class=\"__11 _604\"></span>t en e<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>er fl<span class=\"__11 _604\"></span>era o<span class=\"__11 _604\"></span>s\u00e4<span class=\"__11 _604\"></span>kr<span class=\"__11 _604\"></span>a h\u00e4n<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>er, som inte h<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>t lig<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>r inom f\u00f6retagets kon<span class=\"__11 _602\"></span>troll, intr\u00e4ffar eller ut<span class=\"__11 _602\"></span>eblir.<span class=\"__11 _602\"></span> Ino<span class=\"__11 _604\"></span>m kon<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>rne<span class=\"__11 _604\"></span>ns byg<span class=\"__11 _604\"></span>gve<span class=\"__11 _604\"></span>rks<span class=\"__11 _604\"></span>amh<span class=\"__11 _604\"></span>et \u00e4r d<span class=\"__11 _604\"></span>et in<span class=\"__11 _604\"></span>te ovanl<span class=\"__11 _604\"></span>igt a<span class=\"__11 _604\"></span>tt det u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>st\u00e5<span class=\"__11 _604\"></span>r kra<span class=\"__11 _604\"></span>v p\u00e5 ti<span class=\"__11 _604\"></span>llko<span class=\"__11 _604\"></span>mma<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e er<span class=\"__11 _604\"></span>s\u00e4<span class=\"__11 _604\"></span>ttn<span class=\"__11 _604\"></span>ing f<span class=\"__11 _604\"></span>r\u00e5n b<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>t\u00e4l<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>laren. Om r\u00e4tten till tillk<span class=\"__11 _602\"></span>ommande ers<span class=\"__11 _604\"></span>\u00e4ttning bekr\u00e4ftas p\u00e5verkar<span class=\"__11 _602\"></span> detta v\u00e4rderingen av projektet vid<span class=\"__11 _602\"></span> redovisning enligt IFRS 15. Betr\u00e4ff<span class=\"__11 _602\"></span>ande krav s<span class=\"__11 _602\"></span>om \u00e4nnu int<span class=\"__11 _602\"></span>e bekr\u00e4ftats \u00e4r det i<span class=\"__11 _604\"></span>nte pr<span class=\"__11 _604\"></span>ak<span class=\"__11 _604\"></span>tis<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>t m\u00f6<span class=\"__11 _604\"></span>jli<span class=\"__11 _604\"></span>gt at<span class=\"__11 _604\"></span>t l\u00e4<span class=\"__11 _604\"></span>mna i<span class=\"__11 _604\"></span>nfor<span class=\"__11 _604\"></span>ma<span class=\"__11 _604\"></span>tio<span class=\"__11 _604\"></span>n om de<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>sa, s\u00e5v<span class=\"__11 _604\"></span>id<span class=\"__11 _604\"></span>a det i<span class=\"__11 _604\"></span>nte f\u00f6r<span class=\"__11 _604\"></span>eli<span class=\"__11 _604\"></span>gg<span class=\"__11 _604\"></span>er et<span class=\"__11 _604\"></span>t e<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>kil<span class=\"__11 _604\"></span>t kra<span class=\"__11 _604\"></span>v av v\u00e4s<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>tlig  <span class=\"__11 _611\"></span><span class=\"ws0_11\"> </span>be <span class=\"__11 _3e_7\"></span>tydelse f\u00f6r k<span class=\"__11 _602\"></span>oncernen. St\u00e4llda<span class=\"__11 _602\"></span> s\u00e4kerhe<span class=\"__11 _602\"></span>ter<span class=\"__11 _649\"> </span>Andelar i<span class=\"__11 _602\"></span> joint<span class=\"__11 _602\"></span> vent<span class=\"__11 _602\"></span>ures inom<span class=\"__11 _602\"></span> verk<span class=\"__11 _602\"></span>samhetsgrenen OPS-<span class=\"__11 _649\"> </span>port<span class=\"__11 _604\"></span>f\u00f6ljen redovisas som st\u00e4llda s\u00e4k<span class=\"__11 _602\"></span>erheter n\u00e4r andelarna i pro<span class=\"__11 _604\"></span>jek<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>bol<span class=\"__11 _604\"></span>ag<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>, vilka ka<span class=\"__11 _604\"></span>n vara d<span class=\"__11 _604\"></span>ire<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>\u00e4gd<span class=\"__11 _604\"></span>a av S<span class=\"__11 _604\"></span>kans<span class=\"__11 _604\"></span>ka eller \u00e4gda v<span class=\"__11 _602\"></span>ia mellanliggande<span class=\"__11 _602\"></span> holdingbolag, l\u00e4mna<span class=\"__11 _602\"></span>ts so<span class=\"__11 _604\"></span>m s\u00e4ke<span class=\"__11 _604\"></span>rhe<span class=\"__11 _604\"></span>t f\u00f6r l<span class=\"__11 _604\"></span>\u00e5n fr<span class=\"__11 _604\"></span>\u00e5n b<span class=\"__11 _604\"></span>anke<span class=\"__11 _604\"></span>r ell<span class=\"__11 _604\"></span>er an<span class=\"__11 _604\"></span>dr<span class=\"__11 _604\"></span>a l\u00e5n<span class=\"__11 _604\"></span>giva<span class=\"__11 _604\"></span>re \u00e4n del\u00e4garna.<span class=\"__11 _649\"> </span>I not 3<span class=\"__11 _604\"></span>3 l\u00e4<span class=\"__11 _604\"></span>mna<span class=\"__11 _604\"></span>s info<span class=\"__11 _604\"></span>rm<span class=\"__11 _604\"></span>ati<span class=\"__11 _604\"></span>on om s<span class=\"__11 _604\"></span>t\u00e4l<span class=\"__11 _604\"></span>ld<span class=\"__11 _604\"></span>a s\u00e4ke<span class=\"__11 _604\"></span>rhe<span class=\"__11 _604\"></span>ter.<span class=\"__11 _649\"> </span>IAS 1<span class=\"__11 _631\"></span>9 Ers\u00e4ttningar till anst\u00e4l<span class=\"__11 _602\"></span>lda<span class=\"__11 _649\"> </span>I redov<span class=\"__11 _602\"></span>isningsstandarden g\u00f6rs \u00e5<span class=\"__11 _602\"></span>tskillnad mellan<span class=\"__11 _602\"></span> avgiftsbest\u00e4mda<span class=\"__11 _602\"></span> pensionsplaner och f<span class=\"__11 _602\"></span>\u00f6rm\u00e5nsbest\u00e4mda<span class=\"__11 _602\"></span> pensionsplaner<span class=\"__11 _602\"></span>. A<span class=\"__11 _602\"></span>vgi<span class=\"__11 _602\"></span>ftsbest\u00e4mda pensionsplaner  <span class=\"__11 _3e_7\"></span>definieras som planer<span class=\"__11 _602\"></span> d\u00e4r f\u00f6r<span class=\"__11 _602\"></span>etaget<span class=\"__11 _602\"></span> betalar f<span class=\"__11 _602\"></span>astst\u00e4llda avgi<span class=\"__11 _604\"></span>ft<span class=\"__11 _604\"></span>er til<span class=\"__11 _604\"></span>l en s<span class=\"__11 _604\"></span>ep<span class=\"__11 _604\"></span>ara<span class=\"__11 _604\"></span>t jur<span class=\"__11 _604\"></span>idi<span class=\"__11 _604\"></span>sk e<span class=\"__11 _604\"></span>nhe<span class=\"__11 _604\"></span>t oc<span class=\"__11 _604\"></span>h inte h<span class=\"__11 _604\"></span>ar n<span class=\"__11 _604\"></span>\u00e5go<span class=\"__11 _604\"></span>n  <span class=\"__11 _3e_7\"></span>f\u00f6<span class=\"__11 _604\"></span>rp<span class=\"__11 _604\"></span>lik<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>e att b<span class=\"__11 _604\"></span>eta<span class=\"__11 _604\"></span>la y<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>are a<span class=\"__11 _604\"></span>vgif<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r \u00e4ve<span class=\"__11 _604\"></span>n om de<span class=\"__11 _604\"></span>n jur<span class=\"__11 _604\"></span>idi<span class=\"__11 _604\"></span>ska  <span class=\"__11 _611\"></span>enh<span class=\"__11 _604\"></span>ete<span class=\"__11 _604\"></span>n inte h<span class=\"__11 _604\"></span>ar ti<span class=\"__11 _604\"></span>llr<span class=\"__11 _604\"></span>\u00e4ck<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>ga ti<span class=\"__11 _604\"></span>llg<span class=\"__11 _604\"></span>\u00e5ng<span class=\"__11 _604\"></span>ar f\u00f6<span class=\"__11 _604\"></span>r at<span class=\"__11 _604\"></span>t bet<span class=\"__11 _604\"></span>ala d<span class=\"__11 _604\"></span>e  <span class=\"__11 _3e_7\"></span>e<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>tni<span class=\"__11 _604\"></span>nga<span class=\"__11 _604\"></span>r til<span class=\"__11 _604\"></span>l ans<span class=\"__11 _604\"></span>t\u00e4l<span class=\"__11 _604\"></span>ld<span class=\"__11 _604\"></span>a, so<span class=\"__11 _604\"></span>m h\u00e4<span class=\"__11 _604\"></span>nf\u00f6r s<span class=\"__11 _604\"></span>ig ti<span class=\"__11 _604\"></span>ll tj\u00e4nstg\u00f6ri<span class=\"__11 _602\"></span>ng fram<span class=\"__11 _602\"></span> till<span class=\"__11 _602\"></span> balansdagen. Andra<span class=\"__11 _602\"></span> pensionsplaner \u00e4r f\u00f6<span class=\"__11 _604\"></span>rm\u00e5<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>be<span class=\"__11 _604\"></span>st\u00e4<span class=\"__11 _604\"></span>md<span class=\"__11 _604\"></span>a. B<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>\u00e4kn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>en e<span class=\"__11 _604\"></span>nli<span class=\"__11 _604\"></span>gt I<span class=\"__11 _604\"></span>AS 19 av f\u00f6r<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>m\u00e5nsbaserade pensionsplaner<span class=\"__11 _602\"></span> sker<span class=\"__11 _602\"></span> p\u00e5 ett s\u00e4<span class=\"__11 _602\"></span>tt som ofta<span class=\"__11 _602\"></span> av<span class=\"__11 _604\"></span>vi<span class=\"__11 _604\"></span>ker fr\u00e5<span class=\"__11 _604\"></span>n lo<span class=\"__11 _604\"></span>kala r<span class=\"__11 _604\"></span>egl<span class=\"__11 _604\"></span>er i r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>ive la<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>. F\u00f6rp<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>els<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>na oc<span class=\"__11 _604\"></span>h kost<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>der<span class=\"__11 _604\"></span>na s<span class=\"__11 _604\"></span>kall b<span class=\"__11 _604\"></span>er\u00e4<span class=\"__11 _604\"></span>kn<span class=\"__11 _604\"></span>as e<span class=\"__11 _604\"></span>nli<span class=\"__11 _604\"></span>gt de<span class=\"__11 _604\"></span>n s\u00e5 ka<span class=\"__11 _604\"></span>lla<span class=\"__11 _604\"></span>de \u201dproj<span class=\"__11 _604\"></span>ec<span class=\"__11 _604\"></span>ted u<span class=\"__11 _604\"></span>nit c<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>dit m<span class=\"__11 _604\"></span>eth<span class=\"__11 _604\"></span>od<span class=\"__11 _604\"></span>\u201d<span class=\"__11 _602\"></span>. Sy<span class=\"__11 _604\"></span>ft<span class=\"__11 _604\"></span>et \u00e4r at<span class=\"__11 _604\"></span>t d<span class=\"__11 _604\"></span>e f\u00f6r<span class=\"__11 _604\"></span>v\u00e4n<span class=\"__11 _604\"></span>tad<span class=\"__11 _604\"></span>e framtida pensionsutbetalningarna skall<span class=\"__11 _602\"></span> kostnadsf\u00f6ras p\u00e5 et<span class=\"__11 _604\"></span>t s<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>t som g<span class=\"__11 _604\"></span>er j<span class=\"__11 _604\"></span>\u00e4mn<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>e kost<span class=\"__11 _604\"></span>nad<span class=\"__11 _604\"></span>er \u00f6ve<span class=\"__11 _604\"></span>r de<span class=\"__11 _604\"></span>n anst\u00e4lldes anst\u00e4llningstid. Aktuariella antaganden om diskon<span class=\"__11 _602\"></span>teringsr\u00e4nt<span class=\"__11 _602\"></span>a, l\u00f6ne\u00f6kningar<span class=\"__11 _631\"></span>, infla<span class=\"__11 _602\"></span>tion och<span class=\"__11 _602\"></span> livsl\u00e4ngd beaktas i ber\u00e4<span class=\"__11 _602\"></span>kningen. Pensionsf<span class=\"__11 _602\"></span>\u00f6rpliktelser bet<span class=\"__11 _602\"></span>r\u00e4ffande ers\u00e4ttning<span class=\"__11 _604\"></span>ar efter avslutad anst\u00e4llning disk<span class=\"__11 _602\"></span>onteras till nuv\u00e4rde. Diskon<span class=\"__11 _602\"></span>teringen ber\u00e4knas f\u00f6r samtliga tre<span class=\"__11 _602\"></span> l\u00e4nder d\u00e4r Sk<span class=\"__11 _602\"></span>anska<span class=\"__11 _602\"></span> har f<span class=\"__11 _602\"></span>\u00f6rm\u00e5nsbaserade pensionsplaner<span class=\"__11 _602\"></span> me<span class=\"__11 _604\"></span>d en r\u00e4<span class=\"__11 _604\"></span>ntes<span class=\"__11 _604\"></span>at<span class=\"__11 _604\"></span>s so<span class=\"__11 _604\"></span>m ba<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>ras p<span class=\"__11 _604\"></span>\u00e5 f\u00f6<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>tkl<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>ga f\u00f6retagsobliga<span class=\"__11 _602\"></span>tioner<span class=\"__11 _631\"></span>, inklusive bost<span class=\"__11 _602\"></span>adsobligationer<span class=\"__11 _631\"></span>, med en l\u00f6p<span class=\"__11 _602\"></span>tid som<span class=\"__11 _602\"></span>  <span class=\"__11 _3e_7\"></span>motsvarar<span class=\"__11 _602\"></span> pensionsf\u00f6rpliktelserna.<span class=\"__11 _602\"></span> F\u00f6rvaltningstillg\u00e5ngar i pensions<span class=\"__11 _604\"></span>stiftelse<span class=\"__11 _604\"></span>r v\u00e4rderas till<span class=\"__11 _602\"></span> verkligt v<span class=\"__11 _602\"></span>\u00e4rde p\u00e5 balansdagen<span class=\"__11 _604\"></span>. Nuv\u00e4rdet<span class=\"__11 _602\"></span> f\u00f6r pensions<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>f\u00f6rpliktelserna<span class=\"__11 _602\"></span> nettoredo<span class=\"__11 _602\"></span>visas i r<span class=\"__11 _602\"></span>apport \u00f6ver<span class=\"__11 _602\"></span> finansiell<span class=\"__11 _602\"></span> st\u00e4llning mot v<span class=\"__11 _602\"></span>erkligt v\u00e4rde p\u00e5 f\u00f6rvaltningstillg\u00e5ngarna. Den i r<span class=\"__11 _602\"></span>esultat<span class=\"__11 _602\"></span>r\u00e4kningen<span class=\"__11 _602\"></span> redovisade<span class=\"__11 _602\"></span> pensionskostnaden<span class=\"__11 _602\"></span> oc<span class=\"__11 _604\"></span>h avka<span class=\"__11 _604\"></span>stn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>en p<span class=\"__11 _604\"></span>\u00e5 f\u00f6r<span class=\"__11 _604\"></span>va<span class=\"__11 _604\"></span>ltn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>g\u00e5n<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>r avs<span class=\"__11 _604\"></span>er d<span class=\"__11 _604\"></span>en vid \u00e5rets b\u00f6rjan ber\u00e4knade pensions <span class=\"__11 _3e_7\"></span>kostnaden och avkastningen. F\u00f6rvaltningstillg\u00e5ngarnas avkastning ber\u00e4knas med samma r\u00e4ntesats som anv<span class=\"__11 _602\"></span>\u00e4nds vid disk<span class=\"__11 _602\"></span>on<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>tering<span class=\"__11 _602\"></span> av pensionsf\u00f6r<span class=\"__11 _602\"></span>pliktelserna. A<span class=\"__11 _602\"></span>vvikelser mot<span class=\"__11 _602\"></span> faktisk<span class=\"__11 _602\"></span> pensionskostnad<span class=\"__11 _602\"></span> och v<span class=\"__11 _602\"></span>erklig av<span class=\"__11 _602\"></span>kastnin<span class=\"__11 _602\"></span>g samt<span class=\"__11 _602\"></span> effekter av<span class=\"__11 _602\"></span> \u00e4ndrade antaganden utg\u00f6r<span class=\"__11 _602\"></span> omv\u00e4rderingar vilk<span class=\"__11 _602\"></span>a redovisas i \u00f6vrigt<span class=\"__11 _602\"></span> totalresulta<span class=\"__11 _602\"></span>t.<span class=\"__11 _649\"> </span>Om v<span class=\"__11 _604\"></span>ill<span class=\"__11 _604\"></span>kore<span class=\"__11 _604\"></span>n f\u00f6r e<span class=\"__11 _604\"></span>n f\u00f6r<span class=\"__11 _604\"></span>m\u00e5n<span class=\"__11 _604\"></span>sb<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>t\u00e4m<span class=\"__11 _604\"></span>d pl<span class=\"__11 _604\"></span>an \u00e4n<span class=\"__11 _604\"></span>dra<span class=\"__11 _604\"></span>s v\u00e4s<span class=\"__11 _604\"></span>ent<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>lig<span class=\"__11 _604\"></span>t ell<span class=\"__11 _604\"></span>er a<span class=\"__11 _604\"></span>ntal<span class=\"__11 _604\"></span>et an<span class=\"__11 _604\"></span>st\u00e4<span class=\"__11 _604\"></span>lld<span class=\"__11 _604\"></span>a so<span class=\"__11 _604\"></span>m omfa<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>as av e<span class=\"__11 _604\"></span>n pl<span class=\"__11 _604\"></span>an mi<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>kas v<span class=\"__11 _602\"></span>\u00e4sentligt intr\u00e4ffar en reducering. F\u00f6rpliktelse<span class=\"__11 _604\"></span>rna r\u00e4k<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>s om en<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>gt de nya f\u00f6<span class=\"__11 _604\"></span>rut<span class=\"__11 _604\"></span>s\u00e4<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>gar<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>. Ef<span class=\"__11 _604\"></span>fek<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>n av red<span class=\"__11 _604\"></span>uc<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>en r<span class=\"__11 _604\"></span>edov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as i r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>ultat<span class=\"__11 _604\"></span>r\u00e4k<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n.<span class=\"__11 _649\"> </span>N\u00e4r det<span class=\"__11 _602\"></span> finns en<span class=\"__11 _602\"></span> skillnad<span class=\"__11 _602\"></span> mellan hur<span class=\"__11 _602\"></span>  <span class=\"__11 _3e_7\"></span>pensionskostnaden<span class=\"__11 _602\"></span> fas<span class=\"__11 _604\"></span>ts<span class=\"__11 _604\"></span>t\u00e4l<span class=\"__11 _604\"></span>ls i ju<span class=\"__11 _604\"></span>rid<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>k pe<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>on o<span class=\"__11 _604\"></span>ch ko<span class=\"__11 _604\"></span>nc<span class=\"__11 _604\"></span>ern r<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>ovis<span class=\"__11 _604\"></span>as e<span class=\"__11 _604\"></span>n avs\u00e4ttning<span class=\"__11 _602\"></span> eller fordr<span class=\"__11 _602\"></span>an avseende skil<span class=\"__11 _602\"></span>lnaden f\u00f6r<span class=\"__11 _602\"></span> s\u00e5dana skat<span class=\"__11 _604\"></span>ter o<span class=\"__11 _604\"></span>ch s<span class=\"__11 _604\"></span>oc<span class=\"__11 _604\"></span>ia<span class=\"__11 _604\"></span>la avg<span class=\"__11 _604\"></span>if<span class=\"__11 _604\"></span>ter f<span class=\"__11 _604\"></span>\u00f6r vi<span class=\"__11 _604\"></span>lka f\u00f6r<span class=\"__11 _604\"></span>eta<span class=\"__11 _604\"></span>get<span class=\"__11 _604\"></span>s pe<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>ion<span class=\"__11 _604\"></span>s<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>kostnader<span class=\"__11 _602\"></span> utg\u00f6r u<span class=\"__11 _602\"></span>nderlag. Avs\u00e4ttn<span class=\"__11 _602\"></span>ingen eller f<span class=\"__11 _602\"></span>ordran nuv\u00e4<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>sb<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>\u00e4kn<span class=\"__11 _604\"></span>as e<span class=\"__11 _604\"></span>j ef<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>so<span class=\"__11 _604\"></span>m de<span class=\"__11 _604\"></span>n ba<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>ras p<span class=\"__11 _604\"></span>\u00e5 et<span class=\"__11 _604\"></span>t un<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>lag s<span class=\"__11 _604\"></span>om \u00e4<span class=\"__11 _604\"></span>r nuv\u00e4<span class=\"__11 _604\"></span>rd<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>be<span class=\"__11 _604\"></span>r\u00e4k<span class=\"__11 _604\"></span>nat<span class=\"__11 _604\"></span>. U<span class=\"__11 _604\"></span>pps<span class=\"__11 _604\"></span>kj<span class=\"__11 _604\"></span>utn<span class=\"__11 _604\"></span>a skat<span class=\"__11 _604\"></span>ter o<span class=\"__11 _604\"></span>ch sociala avgifter p\u00e5 omv<span class=\"__11 _602\"></span>\u00e4rderingar redovisas bland \u00f6vrigt<span class=\"__11 _602\"></span> totalre<span class=\"__11 _604\"></span>sul<span class=\"__11 _604\"></span>tat.<span class=\"__11 _649\"> </span>F\u00f6rpl<span class=\"__11 _602\"></span>iktelser a<span class=\"__11 _602\"></span>vseende a<span class=\"__11 _602\"></span>vgifte<span class=\"__11 _602\"></span>r til<span class=\"__11 _602\"></span>l av<span class=\"__11 _602\"></span>giftsbest\u00e4mda<span class=\"__11 _602\"></span>  <span class=\"__11 _3e_7\"></span>p<span class=\"__11 _604\"></span>lan<span class=\"__11 _604\"></span>er r<span class=\"__11 _604\"></span>edov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as s<span class=\"__11 _604\"></span>om ko<span class=\"__11 _604\"></span>stn<span class=\"__11 _604\"></span>ad i re<span class=\"__11 _604\"></span>su<span class=\"__11 _604\"></span>ltat<span class=\"__11 _604\"></span>r\u00e4k<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n n\u00e4r d<span class=\"__11 _604\"></span>e uppst\u00e5r<span class=\"__11 _649\"> </span><span class=\"__11 _602\"></span>.<span class=\"__11 _649\"> </span>Koncernens<span class=\"__11 _602\"></span> nettof<span class=\"__11 _602\"></span>\u00f6rpliktelse av<span class=\"__11 _602\"></span>seende \u00f6vri<span class=\"__11 _602\"></span>ga l\u00e5ngfr<span class=\"__11 _602\"></span>istiga er<span class=\"__11 _604\"></span>s\u00e4t<span class=\"__11 _604\"></span>tn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar, f\u00f6rut<span class=\"__11 _604\"></span>om pe<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>io<span class=\"__11 _604\"></span>ner, upp<span class=\"__11 _604\"></span>g\u00e5r t<span class=\"__11 _604\"></span>ill v\u00e4<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>t av framtida ers\u00e4ttningar som anst\u00e4llda har<span class=\"__11 _602\"></span> intj\u00e4nat som er<span class=\"__11 _604\"></span>s\u00e4t<span class=\"__11 _604\"></span>tn<span class=\"__11 _604\"></span>ing f<span class=\"__11 _604\"></span>\u00f6r de t<span class=\"__11 _604\"></span>j\u00e4n<span class=\"__11 _604\"></span>ste<span class=\"__11 _604\"></span>r so<span class=\"__11 _604\"></span>m de ut<span class=\"__11 _604\"></span>f\u00f6<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>t i inn<span class=\"__11 _604\"></span>evara<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e oc<span class=\"__11 _604\"></span>h tid<span class=\"__11 _604\"></span>iga<span class=\"__11 _604\"></span>re p<span class=\"__11 _604\"></span>eri<span class=\"__11 _604\"></span>od<span class=\"__11 _604\"></span>er. F\u00f6rpl<span class=\"__11 _604\"></span>ik<span class=\"__11 _604\"></span>tel<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>n be<span class=\"__11 _604\"></span>r\u00e4<span class=\"__11 _604\"></span>kna<span class=\"__11 _604\"></span>s me<span class=\"__11 _604\"></span>d de<span class=\"__11 _604\"></span>n s\u00e5 kall<span class=\"__11 _604\"></span>ade \u201dpr<span class=\"__11 _604\"></span>oje<span class=\"__11 _604\"></span>c<span class=\"__11 _604\"></span>ted u<span class=\"__11 _604\"></span>nit c<span class=\"__11 _604\"></span>red<span class=\"__11 _604\"></span>it me<span class=\"__11 _604\"></span>tho<span class=\"__11 _604\"></span>d<span class=\"__11 _604\"></span>\u201d oc<span class=\"__11 _604\"></span>h dis<span class=\"__11 _604\"></span>konte<span class=\"__11 _604\"></span>ra<span class=\"__11 _604\"></span>s till e<span class=\"__11 _604\"></span>tt n<span class=\"__11 _604\"></span>uv\u00e4r<span class=\"__11 _604\"></span>de o<span class=\"__11 _604\"></span>ch d<span class=\"__11 _604\"></span>et ver<span class=\"__11 _604\"></span>kli<span class=\"__11 _604\"></span>ga v\u00e4<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>t p\u00e5 eve<span class=\"__11 _604\"></span>ntue<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>a f\u00f6r<span class=\"__11 _649\"> </span>valtningstillg\u00e5ngar dras av<span class=\"__11 _631\"></span>. Diskonteringsr\u00e4ntan \u00e4r<span class=\"__11 _602\"></span> \u00e4ven h\u00e4r baserad p\u00e5<span class=\"__11 _602\"></span> avkastn<span class=\"__11 _602\"></span>ing p\u00e5 f<span class=\"__11 _602\"></span>\u00f6rstklassiga f\u00f6ret<span class=\"__11 _602\"></span>agsobli<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>gationer<span class=\"__11 _602\"></span> inklusive<span class=\"__11 _602\"></span> bostadsobligat<span class=\"__11 _602\"></span>ioner<span class=\"__11 _631\"></span>, eller alt<span class=\"__11 _602\"></span>ernativt statsobligationer<span class=\"__11 _631\"></span>, med en<span class=\"__11 _602\"></span> l\u00f6ptid<span class=\"__11 _602\"></span> som motsva<span class=\"__11 _602\"></span>rar l\u00f6pt<span class=\"__11 _602\"></span>iden f\u00f6r f<span class=\"__11 _602\"></span>\u00f6rpliktelserna.<span class=\"__11 _649\"> </span>En avs<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>tni<span class=\"__11 _604\"></span>ng re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as i s<span class=\"__11 _604\"></span>amb<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>d me<span class=\"__11 _604\"></span>d upp<span class=\"__11 _604\"></span>s\u00e4<span class=\"__11 _604\"></span>gni<span class=\"__11 _604\"></span>ng a<span class=\"__11 _604\"></span>v pe<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>on<span class=\"__11 _604\"></span>al en<span class=\"__11 _604\"></span>da<span class=\"__11 _604\"></span>st o<span class=\"__11 _604\"></span>m f\u00f6r<span class=\"__11 _604\"></span>etag<span class=\"__11 _604\"></span>et \u00e4r f<span class=\"__11 _604\"></span>\u00f6rp<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>iga<span class=\"__11 _604\"></span>t ge<span class=\"__11 _604\"></span>nom e<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n detaljerad<span class=\"__11 _602\"></span> formell<span class=\"__11 _602\"></span> plan f\u00f6r<span class=\"__11 _602\"></span> upps\u00e4gningen, och<span class=\"__11 _602\"></span> det saknas realistisk<span class=\"__11 _604\"></span>t m\u00f6jlighet att annullera<span class=\"__11 _602\"></span> planen, att avsluta en<span class=\"__11 _602\"></span> anst\u00e4llning f\u00f6re<span class=\"__11 _602\"></span> den normala tidpunkten eller n\u00e4r ers\u00e4tt<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>nin<span class=\"__11 _604\"></span>gar l<span class=\"__11 _604\"></span>\u00e4m<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>s som e<span class=\"__11 _604\"></span>tt e<span class=\"__11 _604\"></span>rb<span class=\"__11 _604\"></span>jud<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de f\u00f6<span class=\"__11 _604\"></span>r att u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>mun<span class=\"__11 _604\"></span>tra fr<span class=\"__11 _604\"></span>ivi<span class=\"__11 _604\"></span>l<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>lig a<span class=\"__11 _604\"></span>vg\u00e5n<span class=\"__11 _604\"></span>g<span class=\"__11 _604\"></span>. I de fa<span class=\"__11 _604\"></span>ll f\u00f6r<span class=\"__11 _604\"></span>eta<span class=\"__11 _604\"></span>get s<span class=\"__11 _604\"></span>\u00e4g<span class=\"__11 _604\"></span>er u<span class=\"__11 _604\"></span>pp pe<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>son<span class=\"__11 _604\"></span>al b<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>\u00e4kn<span class=\"__11 _604\"></span>as avs\u00e4ttningen<span class=\"__11 _602\"></span> efter en<span class=\"__11 _602\"></span> detalj<span class=\"__11 _602\"></span>erad plan<span class=\"__11 _602\"></span> som minst<span class=\"__11 _602\"></span> inneh\u00e5ller<span class=\"__11 _602\"></span> arbetsplats, befattningar och ungef\u00e4rligt antal<span class=\"__11 _602\"></span> ber\u00f6rda person<span class=\"__11 _604\"></span>er samt ers\u00e4ttningarna f\u00f6r v<span class=\"__11 _602\"></span>arje personalkategori eller befa<span class=\"__11 _602\"></span>ttning och t<span class=\"__11 _602\"></span>iden f\u00f6r<span class=\"__11 _602\"></span> planens genomf<span class=\"__11 _602\"></span>\u00f6rande.<span class=\"__11 _649\"> </span>Endast en<span class=\"__11 _602\"></span> obetydlig<span class=\"__11 _602\"></span> del av<span class=\"__11 _602\"></span> koncernens<span class=\"__11 _602\"></span> f\u00f6rm\u00e5nsbest\u00e4mda<span class=\"__11 _602\"></span> pensions <span class=\"__11 _3e_7\"></span>\u00e5taganden har<span class=\"__11 _602\"></span> finansierats<span class=\"__11 _602\"></span> genom premier<span class=\"__11 _602\"></span> till A<span class=\"__11 _604\"></span>le<span class=\"__11 _604\"></span>ct<span class=\"__11 _604\"></span>a. D<span class=\"__11 _604\"></span>\u00e5 er<span class=\"__11 _604\"></span>fo<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>rl<span class=\"__11 _604\"></span>iga u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>gif<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r ej kan e<span class=\"__11 _604\"></span>rh\u00e5<span class=\"__11 _604\"></span>lla<span class=\"__11 _604\"></span>s fr\u00e5<span class=\"__11 _604\"></span>n Alecta redo<span class=\"__11 _602\"></span>visas dessa pensions\u00e5t<span class=\"__11 _602\"></span>aganden som<span class=\"__11 _602\"></span> en avgi<span class=\"__11 _604\"></span>ft<span class=\"__11 _604\"></span>sb<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>t\u00e4m<span class=\"__11 _604\"></span>d pl<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>. D\u00e5 s<span class=\"__11 _604\"></span>am<span class=\"__11 _604\"></span>ma f\u00f6<span class=\"__11 _604\"></span>rut<span class=\"__11 _604\"></span>s\u00e4<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>gar g<span class=\"__11 _604\"></span>\u00e4ll<span class=\"__11 _604\"></span>er f\u00f6r A<span class=\"__11 _604\"></span>FP-<span class=\"__11 _604\"></span>pl<span class=\"__11 _604\"></span>ane<span class=\"__11 _604\"></span>n i No<span class=\"__11 _604\"></span>rg<span class=\"__11 _604\"></span>e red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s \u00e4ven d<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>na p<span class=\"__11 _604\"></span>lan s<span class=\"__11 _604\"></span>om avgi<span class=\"__11 _602\"></span>ftsbest\u00e4md.<span class=\"__11 _649\"> </span>IFR<span class=\"__11 _604\"></span>S 2 Ak<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>ate<span class=\"__11 _604\"></span>rad<span class=\"__11 _604\"></span>e er<span class=\"__11 _604\"></span>s\u00e4<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>r Ak<span class=\"__11 _604\"></span>tie<span class=\"__11 _604\"></span>sp<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>pro<span class=\"__11 _604\"></span>gr<span class=\"__11 _604\"></span>amm<span class=\"__11 _604\"></span>en S<span class=\"__11 _604\"></span>eo<span class=\"__11 _604\"></span>p 4 oc<span class=\"__11 _604\"></span>h Se<span class=\"__11 _604\"></span>op 5 r<span class=\"__11 _604\"></span>edov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as s<span class=\"__11 _604\"></span>om aktierelaterade<span class=\"__11 _602\"></span> ers\u00e4ttningar som r<span class=\"__11 _602\"></span>egleras med eget<span class=\"__11 _631\"></span>-<span class=\"__11 _649\"> </span>kapit<span class=\"__11 _604\"></span>ali<span class=\"__11 _604\"></span>nst<span class=\"__11 _604\"></span>rum<span class=\"__11 _604\"></span>ent i e<span class=\"__11 _604\"></span>nl<span class=\"__11 _604\"></span>igh<span class=\"__11 _604\"></span>et m<span class=\"__11 _604\"></span>ed I<span class=\"__11 _604\"></span>FRS 2<span class=\"__11 _604\"></span>. D<span class=\"__11 _604\"></span>ett<span class=\"__11 _604\"></span>a inn<span class=\"__11 _604\"></span>eb<span class=\"__11 _604\"></span>\u00e4r att det verkliga v<span class=\"__11 _602\"></span>\u00e4rdet ber\u00e4knas p\u00e5 marknadsv\u00e4rdet vid<span class=\"__11 _602\"></span> investeringstillf\u00e4llet (<span class=\"__11 _602\"></span>som \u00e4r detsamma som tilldelnings<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>tillf\u00e4llet enligt<span class=\"__11 _602\"></span> standarden)<span class=\"__11 _602\"></span> och utifr\u00e5n bed\u00f6md m\u00e5lupp<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>fyllelse. V<span class=\"__11 _602\"></span>\u00e4rdet f<span class=\"__11 _602\"></span>\u00f6rdelas \u00f6<span class=\"__11 _602\"></span>ver respektive<span class=\"__11 _602\"></span> intj<span class=\"__11 _602\"></span>\u00e4nandeperiod. N\u00e5<span class=\"__11 _604\"></span>go<span class=\"__11 _604\"></span>n omv\u00e4r<span class=\"__11 _604\"></span>der<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>g ef<span class=\"__11 _604\"></span>ter at<span class=\"__11 _604\"></span>t de<span class=\"__11 _604\"></span>t ver<span class=\"__11 _604\"></span>kli<span class=\"__11 _604\"></span>ga v\u00e4r<span class=\"__11 _604\"></span>det f<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>ts<span class=\"__11 _604\"></span>t\u00e4ll<span class=\"__11 _604\"></span>ts sker ej<span class=\"__11 _602\"></span> sedan under resterande intj\u00e4nandeperiod f\u00f6rutom f\u00f6r f\u00f6r\u00e4ndringar av<span class=\"__11 _602\"></span> antalet aktier p\u00e5<span class=\"__11 _602\"></span> grund av att  <span class=\"__11 _3e_7\"></span>villkoret<span class=\"__11 _602\"></span> om fortsatt anst\u00e4llning under intj\u00e4nandeperioden ej l\u00e4ngre uppfylls.<span class=\"__11 _649\"> </span>Sociala avgi<span class=\"__11 _602\"></span>fter<span class=\"__11 _649\"> </span>So<span class=\"__11 _604\"></span>ci<span class=\"__11 _604\"></span>ala a<span class=\"__11 _604\"></span>vgif<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r so<span class=\"__11 _604\"></span>m utg\u00e5<span class=\"__11 _604\"></span>r p\u00e5 g<span class=\"__11 _604\"></span>run<span class=\"__11 _604\"></span>d av a<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>ier<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>ater<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>e er<span class=\"__11 _604\"></span>s\u00e4t<span class=\"__11 _604\"></span>tn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as i e<span class=\"__11 _604\"></span>nli<span class=\"__11 _604\"></span>gh<span class=\"__11 _604\"></span>et me<span class=\"__11 _604\"></span>d R\u00e5d<span class=\"__11 _604\"></span>ets f<span class=\"__11 _604\"></span>\u00f6r f<span class=\"__11 _604\"></span>ina<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>iel<span class=\"__11 _604\"></span>l rapportering uttala<span class=\"__11 _602\"></span>nde UFR 7<span class=\"__11 _631\"></span>.<span class=\"__11 _602\"></span> K<span class=\"__11 _602\"></span>ostnaden f\u00f6r<span class=\"__11 _602\"></span> sociala av-<span class=\"__11 _649\"> </span>gif<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r f\u00f6rd<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>as p<span class=\"__11 _604\"></span>\u00e5 de p<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>iod<span class=\"__11 _604\"></span>er u<span class=\"__11 _604\"></span>nde<span class=\"__11 _604\"></span>r vi<span class=\"__11 _604\"></span>lka tj\u00e4<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>tern<span class=\"__11 _604\"></span>a ut<span class=\"__11 _604\"></span>f\u00f6r<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>. Den avs\u00e4ttning som uppkommer om<span class=\"__11 _602\"></span>v\u00e4rderas vid v<span class=\"__11 _602\"></span>arje rapporttillf\u00e4lle f<span class=\"__11 _602\"></span>\u00f6r att mo<span class=\"__11 _602\"></span>tsvara<span class=\"__11 _602\"></span> ber\u00e4knade av<span class=\"__11 _602\"></span>gifter som skall erl\u00e4ggas vid in<span class=\"__11 _602\"></span>tj\u00e4nandeperioden<span class=\"__11 _604\"></span>s slut. I<span class=\"__11 _649\"> </span>AS 7<span class=\"__11 _602\"></span> Kassafl\u00f6desanaly<span class=\"__11 _602\"></span>s<span class=\"__11 _649\"> </span>Vid uppr\u00e4ttandet av k<span class=\"__11 _602\"></span>assafl\u00f6desan<span class=\"__11 _604\"></span>alysen till\u00e4mpas den indirekta met<span class=\"__11 _602\"></span>oden enligt<span class=\"__11 _602\"></span> redovisningsstanda<span class=\"__11 _602\"></span>rden. F\u00f6rut<span class=\"__11 _602\"></span>om kas<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>- oc<span class=\"__11 _604\"></span>h ba<span class=\"__11 _604\"></span>nk<span class=\"__11 _604\"></span>fl<span class=\"__11 _604\"></span>\u00f6de<span class=\"__11 _604\"></span>n g\u00e4<span class=\"__11 _604\"></span>lle<span class=\"__11 _604\"></span>r at<span class=\"__11 _604\"></span>t til<span class=\"__11 _604\"></span>l lik<span class=\"__11 _604\"></span>v<span class=\"__11 _604\"></span>ida m<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>el h<span class=\"__11 _604\"></span>\u00e4nf\u00f6<span class=\"__11 _604\"></span>rs kortfristiga placering<span class=\"__11 _604\"></span>ar<span class=\"__11 _631\"></span>, vilkas omv<span class=\"__11 _602\"></span>andlande till bankmedel kan ske ti<span class=\"__11 _604\"></span>ll et<span class=\"__11 _604\"></span>t i hu<span class=\"__11 _604\"></span>vud<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>k i f\u00f6r<span class=\"__11 _604\"></span>v\u00e4<span class=\"__11 _604\"></span>g k\u00e4nt b<span class=\"__11 _604\"></span>elo<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>. So<span class=\"__11 _604\"></span>m lik<span class=\"__11 _604\"></span>v<span class=\"__11 _604\"></span>ida medel anses k<span class=\"__11 _602\"></span>ortfristiga placeringar med<span class=\"__11 _602\"></span> en k<span class=\"__11 _602\"></span>ortare l\u00f6pti<span class=\"__11 _602\"></span>d vid anskaffningstidpunkten \u00e4n tre<span class=\"__11 _602\"></span> m\u00e5nader.<span class=\"__11 _602\"></span> Likvida medel so<span class=\"__11 _604\"></span>m \u00e4r be<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>gd<span class=\"__11 _604\"></span>a me<span class=\"__11 _604\"></span>d res<span class=\"__11 _604\"></span>tri<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tio<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>r red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s anti<span class=\"__11 _604\"></span>nge<span class=\"__11 _604\"></span>n so<span class=\"__11 _604\"></span>m kortfristiga fordringar eller som l\u00e5ngfristiga fordringar<span class=\"__11 _631\"></span>.<span class=\"__11 _649\"> </span>F\u00f6rutom k<span class=\"__11 _631\"></span>a<span class=\"__11 _604\"></span>ssafl\u00f6des<span class=\"__11 _604\"></span>analys enligt standarden visas i<span class=\"__11 _602\"></span> f\u00f6rvalt<span class=\"__11 _602\"></span>ningsber\u00e4<span class=\"__11 _602\"></span>ttelsen en<span class=\"__11 _602\"></span> operat<span class=\"__11 _602\"></span>iv k<span class=\"__11 _602\"></span>assafl\u00f6desan<span class=\"__11 _602\"></span>alys,<span class=\"__11 _602\"></span> so<span class=\"__11 _604\"></span>m inte \u00f6ve<span class=\"__11 _604\"></span>ren<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>t\u00e4m<span class=\"__11 _604\"></span>me<span class=\"__11 _604\"></span>r me<span class=\"__11 _604\"></span>d de<span class=\"__11 _604\"></span>n i stan<span class=\"__11 _604\"></span>da<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>n an<span class=\"__11 _604\"></span>giv<span class=\"__11 _604\"></span>na uppst\u00e4llningen<span class=\"__11 _604\"></span>. Den operativa k<span class=\"__11 _602\"></span>assafl\u00f6de<span class=\"__11 _604\"></span>sanalysen \u00e4r upp<span class=\"__11 _604\"></span>r\u00e4t<span class=\"__11 _604\"></span>ta<span class=\"__11 _604\"></span>d utif<span class=\"__11 _604\"></span>r\u00e5n d<span class=\"__11 _604\"></span>en ve<span class=\"__11 _604\"></span>rks<span class=\"__11 _604\"></span>amh<span class=\"__11 _604\"></span>et so<span class=\"__11 _604\"></span>m de o<span class=\"__11 _604\"></span>lika ve<span class=\"__11 _604\"></span>rks<span class=\"__11 _604\"></span>am<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>hetsgrenarna<span class=\"__11 _602\"></span> bedriver<span class=\"__11 _631\"></span>. IAS 3<span class=\"__11 _604\"></span>3 Re<span class=\"__11 _604\"></span>su<span class=\"__11 _604\"></span>ltat p<span class=\"__11 _604\"></span>er a<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tie<span class=\"__11 _649\"> </span>Res<span class=\"__11 _604\"></span>ulta<span class=\"__11 _604\"></span>t pe<span class=\"__11 _604\"></span>r ak<span class=\"__11 _604\"></span>tie r<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>ovis<span class=\"__11 _604\"></span>as i a<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>lutn<span class=\"__11 _604\"></span>ing t<span class=\"__11 _604\"></span>ill ko<span class=\"__11 _604\"></span>nc<span class=\"__11 _604\"></span>ern<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>s res<span class=\"__11 _604\"></span>ult<span class=\"__11 _604\"></span>atr\u00e4<span class=\"__11 _604\"></span>kni<span class=\"__11 _604\"></span>ng o<span class=\"__11 _604\"></span>ch e<span class=\"__11 _604\"></span>rh\u00e5<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>s gen<span class=\"__11 _604\"></span>om a<span class=\"__11 _604\"></span>tt d<span class=\"__11 _604\"></span>en d<span class=\"__11 _604\"></span>el av \u00e5<span class=\"__11 _604\"></span>ret<span class=\"__11 _604\"></span>s resultat som \u00e4r<span class=\"__11 _602\"></span> h\u00e4nf\u00f6rligt till<span class=\"__11 _602\"></span> moderbolaget<span class=\"__11 _604\"></span>s aktie\u00e4gare divideras med genomsnittligt antal ut<span class=\"__11 _602\"></span>est\u00e5ende aktier under perioden. F\u00f6r ak<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>pa<span class=\"__11 _604\"></span>rpr<span class=\"__11 _604\"></span>og<span class=\"__11 _604\"></span>ram<span class=\"__11 _604\"></span>men S<span class=\"__11 _604\"></span>e<span class=\"__11 _604\"></span>op 4 oc<span class=\"__11 _604\"></span>h S<span class=\"__11 _604\"></span>eop 5 b<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>\u00e4k<span class=\"__11 _604\"></span>nas uts<span class=\"__11 _604\"></span>p\u00e4<span class=\"__11 _604\"></span>dn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>ffe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>ten g<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>om at<span class=\"__11 _604\"></span>t po<span class=\"__11 _604\"></span>tent<span class=\"__11 _604\"></span>iel<span class=\"__11 _604\"></span>la s<span class=\"__11 _604\"></span>tama<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tie<span class=\"__11 _604\"></span>r l\u00e4g<span class=\"__11 _604\"></span>gs t<span class=\"__11 _604\"></span>ill a<span class=\"__11 _604\"></span>ntal<span class=\"__11 _604\"></span>et st<span class=\"__11 _604\"></span>ama<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tie<span class=\"__11 _604\"></span>r f\u00f6re u<span class=\"__11 _604\"></span>ts<span class=\"__11 _604\"></span>p\u00e4<span class=\"__11 _604\"></span>dni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>. Be<span class=\"__11 _604\"></span>r\u00e4<span class=\"__11 _604\"></span>kni<span class=\"__11 _604\"></span>nge<span class=\"__11 _604\"></span>n av po<span class=\"__11 _604\"></span>tent<span class=\"__11 _604\"></span>iel<span class=\"__11 _604\"></span>la s<span class=\"__11 _604\"></span>tama<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tie<span class=\"__11 _604\"></span>r sker i t<span class=\"__11 _604\"></span>v\u00e5 s<span class=\"__11 _604\"></span>teg<span class=\"__11 _604\"></span>. F\u00f6r<span class=\"__11 _604\"></span>st s<span class=\"__11 _604\"></span>ker e<span class=\"__11 _604\"></span>n be<span class=\"__11 _604\"></span>d\u00f6<span class=\"__11 _604\"></span>mni<span class=\"__11 _604\"></span>ng av a<span class=\"__11 _604\"></span>ntal<span class=\"__11 _604\"></span>et ak<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>er s<span class=\"__11 _604\"></span>om kan kom<span class=\"__11 _604\"></span>ma u<span class=\"__11 _604\"></span>tge<span class=\"__11 _604\"></span>s n\u00e4<span class=\"__11 _604\"></span>r uppst\u00e4llda m\u00e5l uppfyllts. Fastst\u00e4llelse av antalet<span class=\"__11 _602\"></span> aktier f\u00f6r r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>pek<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>ive \u00e5r, som pr<span class=\"__11 _604\"></span>og<span class=\"__11 _604\"></span>ram<span class=\"__11 _604\"></span>me<span class=\"__11 _604\"></span>n g\u00e4l<span class=\"__11 _604\"></span>le<span class=\"__11 _604\"></span>r<span class=\"__11 _602\"></span>, sker s<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>an \u00e5<span class=\"__11 _604\"></span>ret ef<span class=\"__11 _604\"></span>ter m<span class=\"__11 _604\"></span>ed f\u00f6<span class=\"__11 _604\"></span>rb<span class=\"__11 _604\"></span>eh<span class=\"__11 _604\"></span>\u00e5ll f\u00f6<span class=\"__11 _604\"></span>r at<span class=\"__11 _604\"></span>t vil<span class=\"__11 _604\"></span>lkor<span class=\"__11 _604\"></span>et om f<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>ts<span class=\"__11 _604\"></span>at<span class=\"__11 _604\"></span>t an<span class=\"__11 _604\"></span>st\u00e4<span class=\"__11 _604\"></span>llni<span class=\"__11 _604\"></span>ng upp<span class=\"__11 _604\"></span>fy<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>s. I n<span class=\"__11 _604\"></span>\u00e4s<span class=\"__11 _604\"></span>ta ste<span class=\"__11 _604\"></span>g re<span class=\"__11 _604\"></span>du<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>ras a<span class=\"__11 _604\"></span>ntal<span class=\"__11 _604\"></span>et po<span class=\"__11 _604\"></span>tent<span class=\"__11 _604\"></span>iel<span class=\"__11 _604\"></span>la s<span class=\"__11 _604\"></span>ta<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>mak<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>er m<span class=\"__11 _604\"></span>ed v\u00e4<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>t av de<span class=\"__11 _604\"></span>n mot<span class=\"__11 _604\"></span>pre<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>atio<span class=\"__11 _604\"></span>n so<span class=\"__11 _604\"></span>m Skan<span class=\"__11 _604\"></span>ska f\u00f6rv\u00e4ntas erh\u00e5lla, dividerad med genomsnittlig b\u00f6rskurs under perioden.  IAS 2<span class=\"__11 _602\"></span>4 Upplysningar<span class=\"__11 _602\"></span> om n\u00e4rst\u00e5ende<span class=\"__11 _649\"> </span>Enligt redovisningsstandarden skall<span class=\"__11 _602\"></span> information  <span class=\"__11 _3e_7\"></span>l\u00e4mnas om tr<span class=\"__11 _604\"></span>ans<span class=\"__11 _604\"></span>ak<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>one<span class=\"__11 _604\"></span>r oc<span class=\"__11 _604\"></span>h av<span class=\"__11 _604\"></span>ta<span class=\"__11 _604\"></span>l me<span class=\"__11 _604\"></span>d n\u00e4r<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>\u00e5en<span class=\"__11 _604\"></span>de f\u00f6<span class=\"__11 _604\"></span>ret<span class=\"__11 _604\"></span>ag o<span class=\"__11 _604\"></span>ch fysiska personer<span class=\"__11 _631\"></span>. I k<span class=\"__11 _602\"></span>oncernredovisnin<span class=\"__11 _602\"></span>gen faller<span class=\"__11 _602\"></span> koncern-<span class=\"__11 _649\"> </span>interna transaktioner utanf<span class=\"__11 _602\"></span>\u00f6r redovisningskravet. I note<span class=\"__11 _604\"></span>rn<span class=\"__11 _604\"></span>a 36, 3<span class=\"__11 _604\"></span>7 oc<span class=\"__11 _604\"></span>h 39 l\u00e4m<span class=\"__11 _604\"></span>nas u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>lys<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>r enl<span class=\"__11 _604\"></span>igt r<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>o<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>visningsstandarden. Betr\u00e4<span class=\"__11 _602\"></span>ffande moderbolaget l\u00e4mnas<span class=\"__11 _602\"></span> info<span class=\"__11 _604\"></span>rma<span class=\"__11 _604\"></span>tio<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>n i note<span class=\"__11 _604\"></span>rn<span class=\"__11 _604\"></span>a 62 oc<span class=\"__11 _604\"></span>h 63<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>IAS 40<span class=\"__11 _602\"></span> F\u00f6rval<span class=\"__11 _602\"></span>tningsfastigheter<span class=\"__11 _649\"> </span>F\u00f6r<span class=\"__11 _604\"></span>val<span class=\"__11 _604\"></span>tnin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>fas<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>ghe<span class=\"__11 _604\"></span>ter \u00e4<span class=\"__11 _604\"></span>r fas<span class=\"__11 _604\"></span>tig<span class=\"__11 _604\"></span>hete<span class=\"__11 _604\"></span>r so<span class=\"__11 _604\"></span>m in<span class=\"__11 _604\"></span>neh<span class=\"__11 _604\"></span>as f\u00f6<span class=\"__11 _604\"></span>r at<span class=\"__11 _604\"></span>t generera h<span class=\"__11 _602\"></span>yres <span class=\"__11 _3e_7\"></span>int\u00e4kter<span class=\"__11 _602\"></span> och v<span class=\"__11 _602\"></span>\u00e4rdestegring.<span class=\"__11 _649\"> </span>F\u00f6r<span class=\"__11 _604\"></span>val<span class=\"__11 _604\"></span>tnin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>fas<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>ghe<span class=\"__11 _604\"></span>ter re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as ti<span class=\"__11 _604\"></span>ll ver<span class=\"__11 _604\"></span>kl<span class=\"__11 _604\"></span>igt v\u00e4<span class=\"__11 _604\"></span>rde, d<span class=\"__11 _604\"></span>\u00e4r IFR<span class=\"__11 _604\"></span>S 13, N<span class=\"__11 _604\"></span>iv\u00e5 3 i ve<span class=\"__11 _604\"></span>rkl<span class=\"__11 _604\"></span>igt v\u00e4<span class=\"__11 _604\"></span>rd<span class=\"__11 _604\"></span>e-<span class=\"__11 _604\"></span>hi<span class=\"__11 _604\"></span>era<span class=\"__11 _604\"></span>rk<span class=\"__11 _604\"></span>in til<span class=\"__11 _604\"></span>l\u00e4m<span class=\"__11 _604\"></span>pa<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>. En intern v<span class=\"__11 _602\"></span>\u00e4rdering utf\u00f6rs f\u00f6r v<span class=\"__11 _602\"></span>arje fastighet vid<span class=\"__11 _602\"></span> kvartals<span class=\"__11 _604\"></span>- <span class=\"ls0_11 ws0_11\"> </span>res<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tive \u00e5<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>bo<span class=\"__11 _604\"></span>ksl<span class=\"__11 _604\"></span>ut<span class=\"__11 _604\"></span>. En ex<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>n v\u00e4rd<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ing u<span class=\"__11 _604\"></span>tf\u00f6<span class=\"__11 _604\"></span>rs  <span class=\"__11 _611\"></span>\u00e5r<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>en av var<span class=\"__11 _604\"></span>je fa<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>gh<span class=\"__11 _604\"></span>et i sa<span class=\"__11 _604\"></span>mar<span class=\"__11 _604\"></span>be<span class=\"__11 _604\"></span>te me<span class=\"__11 _604\"></span>d ob<span class=\"__11 _604\"></span>ero<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>de ex<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>rn v\u00e4rderare. V<span class=\"__11 _631\"></span>erk<span class=\"__11 _604\"></span>ligt v\u00e4rde<span class=\"__11 _602\"></span> ber\u00e4knas med hj\u00e4lp av en<span class=\"__11 _602\"></span> avkastningsbaserad v\u00e4rderingsmetod grundat p\u00e5 kassafl\u00f6de <span class=\"__11 _611\"></span>analyser.<span class=\"__11 _602\"></span> Kalkylperioden uppg\u00e5r till minst 1<span class=\"__11 _602\"></span>0 \u00e5r<span class=\"__11 _631\"></span>. Orealiserade och realisera<span class=\"__11 _604\"></span>de v\u00e4rdef<span class=\"__11 _602\"></span>\u00f6r\u00e4ndringar redovisas net<span class=\"__11 _604\"></span>to p<span class=\"__11 _604\"></span>\u00e5 en e<span class=\"__11 _604\"></span>gen r<span class=\"__11 _604\"></span>ad i re<span class=\"__11 _604\"></span>su<span class=\"__11 _604\"></span>ltat<span class=\"__11 _604\"></span>r\u00e4k<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n.<span class=\"__11 _649\"> </span>En tid<span class=\"__11 _604\"></span>iga<span class=\"__11 _604\"></span>re o<span class=\"__11 _604\"></span>ms\u00e4<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>fas<span class=\"__11 _604\"></span>tig<span class=\"__11 _604\"></span>he<span class=\"__11 _604\"></span>t ell<span class=\"__11 _604\"></span>er fa<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>gh<span class=\"__11 _604\"></span>et so<span class=\"__11 _604\"></span>m anv\u00e4n<span class=\"__11 _604\"></span>ds i d<span class=\"__11 _604\"></span>en eg<span class=\"__11 _604\"></span>na r<span class=\"__11 _604\"></span>\u00f6re<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>en o<span class=\"__11 _604\"></span>mkl<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>fi<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>ras t<span class=\"__11 _604\"></span>ill f\u00f6<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>valt<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>ningsfastighet n\u00e4r fastighetens an<span class=\"__11 _602\"></span>v\u00e4ndningsomr\u00e5de har \u00e4nd<span class=\"__11 _604\"></span>rat<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>. N\u00e4<span class=\"__11 _604\"></span>r en om<span class=\"__11 _604\"></span>s\u00e4<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>fas<span class=\"__11 _604\"></span>tig<span class=\"__11 _604\"></span>het e<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>er fa<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>gh<span class=\"__11 _604\"></span>et so<span class=\"__11 _604\"></span>m anv\u00e4n<span class=\"__11 _604\"></span>ds i d<span class=\"__11 _604\"></span>en eg<span class=\"__11 _604\"></span>na r<span class=\"__11 _604\"></span>\u00f6re<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>en o<span class=\"__11 _604\"></span>mkl<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>fi<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>ras t<span class=\"__11 _604\"></span>ill f\u00f6<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>valt<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>ningsfastighe<span class=\"__11 _602\"></span>t redo<span class=\"__11 _602\"></span>visas skillnaden<span class=\"__11 _602\"></span> mellan f<span class=\"__11 _602\"></span>astighet<span class=\"__11 _602\"></span>ens verkliga v\u00e4rde<span class=\"__11 _602\"></span> vid \u00f6v<span class=\"__11 _602\"></span>erl\u00e5telsedagen och des<span class=\"__11 _604\"></span>s tidigare red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>de v\u00e4r<span class=\"__11 _604\"></span>de i re<span class=\"__11 _604\"></span>su<span class=\"__11 _604\"></span>ltat<span class=\"__11 _604\"></span>r\u00e4k<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n. En fas<span class=\"__11 _604\"></span>tig<span class=\"__11 _604\"></span>he<span class=\"__11 _604\"></span>t kan kl<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>sif<span class=\"__11 _604\"></span>ic<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>as s<span class=\"__11 _604\"></span>om f\u00f6<span class=\"__11 _604\"></span>rv<span class=\"__11 _604\"></span>altn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>sf<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>tigh<span class=\"__11 _604\"></span>et \u00e4ven o<span class=\"__11 _604\"></span>m Ska<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>ka hyr en de<span class=\"__11 _604\"></span>l av y<span class=\"__11 _604\"></span>ta<span class=\"__11 _604\"></span>n. S<span class=\"__11 _604\"></span>kans<span class=\"__11 _604\"></span>kas d<span class=\"__11 _604\"></span>el s<span class=\"__11 _604\"></span>ka d\u00e5 utg\u00f6<span class=\"__11 _604\"></span>ra e<span class=\"__11 _604\"></span>n ic<span class=\"__11 _604\"></span>ke v\u00e4se<span class=\"__11 _604\"></span>ntl<span class=\"__11 _604\"></span>ig an<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>l av fa<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>ghe<span class=\"__11 _604\"></span>ten<span class=\"__11 _604\"></span>s total<span class=\"__11 _604\"></span>a y<span class=\"__11 _604\"></span>ta. I ann<span class=\"__11 _604\"></span>at fa<span class=\"__11 _604\"></span>ll ska fa<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>igh<span class=\"__11 _604\"></span>ete<span class=\"__11 _604\"></span>n kla<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>sif<span class=\"__11 _604\"></span>ic<span class=\"__11 _604\"></span>era<span class=\"__11 _604\"></span>s so<span class=\"__11 _604\"></span>m om<span class=\"__11 _604\"></span>s\u00e4t<span class=\"__11 _604\"></span>tn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>s<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>fas<span class=\"__11 _604\"></span>tig<span class=\"__11 _604\"></span>het e<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>er fa<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>gh<span class=\"__11 _604\"></span>et so<span class=\"__11 _604\"></span>m anv\u00e4n<span class=\"__11 _604\"></span>ds i d<span class=\"__11 _604\"></span>en e<span class=\"__11 _604\"></span>gna r<span class=\"__11 _604\"></span>\u00f6re<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>F\u00f6r en \u00f6ve<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>f\u00f6r<span class=\"__11 _604\"></span>ing f<span class=\"__11 _604\"></span>r\u00e5n f\u00f6<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>valt<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>fas<span class=\"__11 _604\"></span>tig<span class=\"__11 _604\"></span>he<span class=\"__11 _604\"></span>t till o<span class=\"__11 _604\"></span>ms<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>t-<span class=\"__11 _649\"> </span>nin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span> <span class=\"__11 _3e_7\"></span>fa<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>igh<span class=\"__11 _604\"></span>et el<span class=\"__11 _604\"></span>le<span class=\"__11 _604\"></span>r fas<span class=\"__11 _604\"></span>tig<span class=\"__11 _604\"></span>het s<span class=\"__11 _604\"></span>om a<span class=\"__11 _604\"></span>nv\u00e4nd<span class=\"__11 _604\"></span>s i de<span class=\"__11 _604\"></span>n eg<span class=\"__11 _604\"></span>na  <span class=\"__11 _3e_7\"></span>r\u00f6relsen \u00e4r den<span class=\"__11 _602\"></span> bed\u00f6mda kostnaden<span class=\"__11 _602\"></span> f\u00f6r efterf\u00f6ljande<span class=\"__11 _602\"></span>  <span class=\"__11 _3e_7\"></span>redovisning det verkliga v\u00e4rdet<span class=\"__11 _602\"></span> vid tidpunkten f\u00f6r<span class=\"__11 _602\"></span> \u00e4ndrat anv<span class=\"__11 _602\"></span>\u00e4ndningsomr\u00e5de.<span class=\"__11 _649\"> </span>IFRS 8<span class=\"__11 _602\"></span> R\u00f6relsesegment<span class=\"__11 _602\"></span> Enli<span class=\"__11 _604\"></span>gt d<span class=\"__11 _604\"></span>enn<span class=\"__11 _604\"></span>a sta<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>ard \u00e4<span class=\"__11 _604\"></span>r et<span class=\"__11 _604\"></span>t r\u00f6r<span class=\"__11 _604\"></span>els<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>eg<span class=\"__11 _604\"></span>me<span class=\"__11 _604\"></span>nt en d<span class=\"__11 _604\"></span>el i  <span class=\"__11 _3e_7\"></span>koncernen som<span class=\"__11 _602\"></span> bedriver<span class=\"__11 _602\"></span> aff\u00e4rsverk<span class=\"__11 _602\"></span>samhet, v<span class=\"__11 _602\"></span>ars r\u00f6relse <span class=\"__11 _3e_7\"></span> <span class=\"__11 _3e_7\"></span> <span class=\"__11 _611\"></span>-<span class=\"ls0_11 ws0_11\"> </span>r <span class=\"__11 _3e_7\"></span>esultat r<span class=\"__11 _602\"></span>egelbundet gr<span class=\"__11 _602\"></span>anskas<span class=\"__11 _602\"></span> av k<span class=\"__11 _602\"></span>oncernens h\u00f6gste<span class=\"__11 _602\"></span>  <span class=\"__11 _3e_7\"></span>ve<span class=\"__11 _604\"></span>rks<span class=\"__11 _604\"></span>t\u00e4ll<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de b<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>lut<span class=\"__11 _604\"></span>sfa<span class=\"__11 _604\"></span>tta<span class=\"__11 _604\"></span>re o<span class=\"__11 _604\"></span>ch o<span class=\"__11 _604\"></span>m vil<span class=\"__11 _604\"></span>ket det f<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>ns fr<span class=\"__11 _604\"></span>i-<span class=\"ws0_11\"> </span>st\u00e5ende finansiel<span class=\"__11 _602\"></span>l inf<span class=\"__11 _602\"></span>ormation.<span class=\"__11 _649\"> </span>Skansk<span class=\"__11 _602\"></span>as r\u00f6re<span class=\"__11 _602\"></span>lsesegment ut<span class=\"__11 _602\"></span>g\u00f6rs av  <span class=\"__11 _3e_7\"></span>verksamhe<span class=\"__11 _602\"></span>tsgrenarna Byggv<span class=\"__11 _602\"></span>erksamhet,<span class=\"__11 _602\"></span> Bostadsutveckl<span class=\"__11 _602\"></span>ing, K<span class=\"__11 _631\"></span>ommersiell fastig<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>hetsutv<span class=\"__11 _602\"></span>eckling<span class=\"__11 _602\"></span> och F<span class=\"__11 _602\"></span>\u00f6rvalt<span class=\"__11 _602\"></span>ningsfa<span class=\"__11 _602\"></span>stighet<span class=\"__11 _602\"></span>er<span class=\"__11 _631\"></span>. Koncernle<span class=\"__11 _602\"></span>dningen, Group Leadership <span class=\"__11 _602\"></span>T<span class=\"__11 _631\"></span>eam, \u00e4r konc<span class=\"__11 _602\"></span>ernens h\u00f6gste verk <span class=\"__11 _3e_7\"></span>st\u00e4llande beslutsfattare.<span class=\"__11 _649\"> </span>Pri<span class=\"__11 _604\"></span>nc<span class=\"__11 _604\"></span>ipe<span class=\"__11 _604\"></span>n f\u00f6r s<span class=\"__11 _604\"></span>eg<span class=\"__11 _604\"></span>me<span class=\"__11 _604\"></span>nts<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>ing i r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>ulta<span class=\"__11 _604\"></span>tr\u00e4<span class=\"__11 _604\"></span>kni<span class=\"__11 _604\"></span>nge<span class=\"__11 _604\"></span>n av Bostadsutvecklin<span class=\"__11 _602\"></span>g och K<span class=\"__11 _631\"></span>ommersiell fastighe<span class=\"__11 _602\"></span>tsutveckling<span class=\"__11 _602\"></span> sk<span class=\"__11 _604\"></span>ilj<span class=\"__11 _604\"></span>er si<span class=\"__11 _604\"></span>g fr\u00e5<span class=\"__11 _604\"></span>n IFR<span class=\"__11 _604\"></span>S p\u00e5 t<span class=\"__11 _604\"></span>v\u00e5 pu<span class=\"__11 _604\"></span>nk<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r. I segm<span class=\"__11 _604\"></span>ent<span class=\"__11 _604\"></span>sr<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>ovis<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>ningen redovisas f\u00f6rs\u00e4ljningsresultatet vid t<span class=\"__11 _602\"></span>idpunkten f\u00f6r tecknande av bindande f\u00f6rs\u00e4ljningsav<span class=\"__11 _604\"></span>tal mellan k<span class=\"__11 _602\"></span>\u00f6pare oc<span class=\"__11 _604\"></span>h s\u00e4l<span class=\"__11 _604\"></span>ja<span class=\"__11 _604\"></span>re. Av<span class=\"__11 _604\"></span>tal<span class=\"__11 _604\"></span>en kan i<span class=\"__11 _604\"></span>nn<span class=\"__11 _604\"></span>eh\u00e5<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>a kla<span class=\"__11 _604\"></span>us<span class=\"__11 _604\"></span>ul<span class=\"__11 _604\"></span>er so<span class=\"__11 _604\"></span>m g\u00f6<span class=\"__11 _604\"></span>r at<span class=\"__11 _604\"></span>t k\u00f6pa<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>n i vis<span class=\"__11 _604\"></span>sa s<span class=\"__11 _604\"></span>itu<span class=\"__11 _604\"></span>ati<span class=\"__11 _604\"></span>one<span class=\"__11 _604\"></span>r kan fr<span class=\"__11 _604\"></span>\u00e5ntr<span class=\"__11 _604\"></span>\u00e4da a<span class=\"__11 _604\"></span>v<span class=\"__11 _604\"></span>tal<span class=\"__11 _604\"></span>et un<span class=\"__11 _604\"></span>der byggn<span class=\"__11 _604\"></span>ati<span class=\"__11 _604\"></span>on<span class=\"__11 _604\"></span>en, i d<span class=\"__11 _604\"></span>e fl<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>ta fal<span class=\"__11 _604\"></span>l mot e<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>tni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>. \u00d6ve<span class=\"__11 _604\"></span>r tid bed\u00f6ms risk f\u00f6r<span class=\"__11 _602\"></span> fr\u00e5n<span class=\"__11 _602\"></span>tr\u00e4dande v<span class=\"__11 _602\"></span>ara l\u00e5g. I<span class=\"__11 _602\"></span> segmentsredovis<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>nin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s joi<span class=\"__11 _604\"></span>nt vent<span class=\"__11 _604\"></span>ure<span class=\"__11 _604\"></span>s ino<span class=\"__11 _604\"></span>m Bo<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>ads<span class=\"__11 _604\"></span>ut<span class=\"__11 _604\"></span>vec<span class=\"__11 _604\"></span>kl<span class=\"__11 _604\"></span>ing pro<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>tio<span class=\"__11 _604\"></span>ner<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t ra<span class=\"__11 _604\"></span>d f\u00f6r ra<span class=\"__11 _604\"></span>d<span class=\"__11 _604\"></span>. Det m<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>f\u00f6r at<span class=\"__11 _604\"></span>t in<span class=\"__11 _604\"></span>t\u00e4k<span class=\"__11 _604\"></span>ter s<span class=\"__11 _604\"></span>om Byg<span class=\"__11 _604\"></span>gver<span class=\"__11 _604\"></span>ksa<span class=\"__11 _604\"></span>mh<span class=\"__11 _604\"></span>eten h<span class=\"__11 _604\"></span>ar m<span class=\"__11 _604\"></span>ot jo<span class=\"__11 _604\"></span>int ve<span class=\"__11 _604\"></span>ntur<span class=\"__11 _604\"></span>es in<span class=\"__11 _604\"></span>om B<span class=\"__11 _604\"></span>os<span class=\"__11 _604\"></span>tad<span class=\"__11 _604\"></span>s-<span class=\"__11 _649\"> </span>utvecklingsverksamheten elimineras i segme<span class=\"__11 _604\"></span>ntsredo<span class=\"__11 _604\"></span>-<span class=\"__11 _649\"> </span>vis<span class=\"__11 _604\"></span>ni<span class=\"__11 _604\"></span>nge<span class=\"__11 _604\"></span>n. I n<span class=\"__11 _604\"></span>ot 4 re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as av<span class=\"__11 _604\"></span>st\u00e4<span class=\"__11 _604\"></span>mni<span class=\"__11 _604\"></span>ng m<span class=\"__11 _604\"></span>ell<span class=\"__11 _604\"></span>an s<span class=\"__11 _604\"></span>egm<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>ts<span class=\"__11 _604\"></span>-<span class=\"__11 _649\"> </span>red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sni<span class=\"__11 _604\"></span>ng o<span class=\"__11 _604\"></span>ch re<span class=\"__11 _604\"></span>su<span class=\"__11 _604\"></span>ltat<span class=\"__11 _604\"></span> <span class=\"__11 _3e_7\"></span> <span class=\"__11 _611\"></span>r\u00e4k<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g en<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t IFR<span class=\"__11 _604\"></span>S.<span class=\"__11 _649\"> </span>I not 4 l<span class=\"__11 _604\"></span>\u00e4mn<span class=\"__11 _604\"></span>as i<span class=\"__11 _604\"></span>nfor<span class=\"__11 _604\"></span>mat<span class=\"__11 _604\"></span>ion o<span class=\"__11 _604\"></span>m r\u00f6<span class=\"__11 _604\"></span>rel<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>gm<span class=\"__11 _604\"></span>ent<span class=\"__11 _604\"></span>. D<span class=\"__11 _604\"></span>en finansiella<span class=\"__11 _602\"></span> rapportering som<span class=\"__11 _602\"></span> sker<span class=\"__11 _602\"></span> till<span class=\"__11 _602\"></span> koncernledni<span class=\"__11 _602\"></span>ngen \u00e4r<span class=\"__11 _602\"></span> inriktad mot<span class=\"__11 _602\"></span> de omr\u00e5den<span class=\"__11 _602\"></span> f\u00f6r v<span class=\"__11 _602\"></span>ilka<span class=\"__11 _602\"></span> respektive r\u00f6r<span class=\"__11 _602\"></span>elseseg<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>ment har<span class=\"__11 _602\"></span> det<span class=\"__11 _602\"></span> operativ<span class=\"__11 _602\"></span>a ansv<span class=\"__11 _602\"></span>aret,<span class=\"__11 _602\"></span> n\u00e4mligen r\u00f6r<span class=\"__11 _602\"></span>else <span class=\"__11 _3e_7\"></span>resultat i res<span class=\"__11 _604\"></span>ult<span class=\"__11 _604\"></span>atr\u00e4<span class=\"__11 _604\"></span>kni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>en o<span class=\"__11 _604\"></span>ch sy<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>sat<span class=\"__11 _604\"></span>t kap<span class=\"__11 _604\"></span>ital<span class=\"__11 _604\"></span>. F\u00f6r  <span class=\"__11 _611\"></span>re<span class=\"__11 _604\"></span>sp<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>tive r\u00f6r<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>gme<span class=\"__11 _604\"></span>nt re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>isa<span class=\"__11 _604\"></span>s d\u00e4<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>f\u00f6r i n<span class=\"__11 _604\"></span>oten ex<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>rn<span class=\"__11 _604\"></span>a oc<span class=\"__11 _604\"></span>h inte<span class=\"__11 _604\"></span>rna i<span class=\"__11 _604\"></span>nt\u00e4k<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r<span class=\"__11 _602\"></span>, kost<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>der f<span class=\"__11 _604\"></span>\u00f6r pr<span class=\"__11 _604\"></span>od<span class=\"__11 _604\"></span>uk<span class=\"__11 _604\"></span>tio<span class=\"__11 _604\"></span>n oc<span class=\"__11 _604\"></span>h  <span class=\"__11 _3e_7\"></span>f\u00f6<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>valt<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g, f\u00f6rs\u00e4ljn<span class=\"__11 _602\"></span>ings- och<span class=\"__11 _602\"></span> administ<span class=\"__11 _602\"></span>rati<span class=\"__11 _602\"></span>onskost<span class=\"__11 _602\"></span>nader sam<span class=\"__11 _602\"></span>t s<span class=\"__11 _602\"></span>yssel-<span class=\"__11 _649\"> </span>sat<span class=\"__11 _604\"></span>t kap<span class=\"__11 _604\"></span>ital<span class=\"__11 _604\"></span>. M<span class=\"__11 _604\"></span>ed sy<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>sat<span class=\"__11 _604\"></span>t kap<span class=\"__11 _604\"></span>ital a<span class=\"__11 _604\"></span>vse<span class=\"__11 _604\"></span>s tota<span class=\"__11 _604\"></span>la  <span class=\"__11 _611\"></span>till<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar med avdrag f\u00f6r<span class=\"__11 _602\"></span> skattefordringar och<span class=\"__11 _602\"></span> fordringar p\u00e5 internbanken<span class=\"__11 _602\"></span> minus icke r\u00e4n<span class=\"__11 _602\"></span>teb\u00e4rande skulder exklusive<span class=\"__11 _602\"></span> skatt<span class=\"__11 _602\"></span>eskulder<span class=\"__11 _631\"></span>. F\u00f6r<span class=\"__11 _602\"></span> segment<span class=\"__11 _602\"></span>en Bosta<span class=\"__11 _602\"></span>dsutveckling<span class=\"__11 _631\"></span> och Kommersiell<span class=\"__11 _602\"></span> fastighetsutveckling<span class=\"__11 _602\"></span> g\u00e4ller dessutom<span class=\"__11 _602\"></span> att kapitaliserade r\u00e4n<span class=\"__11 _602\"></span>teutgifter avg\u00e5r<span class=\"__11 _602\"></span> fr\u00e5n to<span class=\"__11 _602\"></span>tala tillg\u00e5ngar vid ber\u00e4kningen av sysselsatt kapital.<span class=\"__11 _602\"></span> F\u00f6rv\u00e4rvsgo<span class=\"__11 _604\"></span>dwill har<span class=\"__11 _602\"></span> h\u00e4n<span class=\"__11 _604\"></span>f\u00f6r<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>s till d<span class=\"__11 _604\"></span>et r\u00f6<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>egm<span class=\"__11 _604\"></span>ent s<span class=\"__11 _604\"></span>om d<span class=\"__11 _604\"></span>en a<span class=\"__11 _604\"></span>vse<span class=\"__11 _604\"></span>r.<span class=\"__11 _649\"> </span>Vid tra<span class=\"__11 _602\"></span>nsaktioner mellan r\u00f6r<span class=\"__11 _602\"></span>elsesegmenten sk<span class=\"__11 _602\"></span>er pris-<span class=\"__11 _649\"> </span>s\u00e4ttningen<span class=\"__11 _602\"></span> p\u00e5 marknadsm\u00e4ssiga<span class=\"__11 _602\"></span> villk<span class=\"__11 _631\"></span>or.<span class=\"__11 _649\"> </span>Vissa delar av<span class=\"__11 _602\"></span> koncernen<span class=\"__11 _602\"></span> tillh\u00f6r<span class=\"__11 _602\"></span> inte<span class=\"__11 _602\"></span> n\u00e5got r\u00f6relse<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>se<span class=\"__11 _604\"></span>gme<span class=\"__11 _604\"></span>nt<span class=\"__11 _604\"></span>. De<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>sa de<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>r red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s i not 4 u<span class=\"__11 _604\"></span>nde<span class=\"__11 _604\"></span>r ru<span class=\"__11 _604\"></span>bri<span class=\"__11 _604\"></span>ken Ce<span class=\"__11 _604\"></span>ntra<span class=\"__11 _604\"></span>lt oc<span class=\"__11 _604\"></span>h Eli<span class=\"__11 _604\"></span>min<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar. I r\u00f6r<span class=\"__11 _604\"></span>els<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>eg<span class=\"__11 _604\"></span>me<span class=\"__11 _604\"></span>nten<span class=\"__11 _604\"></span>s  <span class=\"__11 _3e_7\"></span>r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>ulta<span class=\"__11 _604\"></span>t ing<span class=\"__11 _604\"></span>\u00e5r \u00e4<span class=\"__11 _604\"></span>ven int<span class=\"__11 _604\"></span>ernv<span class=\"__11 _604\"></span>ins<span class=\"__11 _604\"></span>ter va<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>f\u00f6r e<span class=\"__11 _604\"></span>lim<span class=\"__11 _604\"></span>ine<span class=\"__11 _604\"></span>ri<span class=\"__11 _604\"></span>ng av d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>sa s<span class=\"__11 _604\"></span>ker vid avst\u00e4mning mot<span class=\"__11 _602\"></span> koncernens resultatr\u00e4kning<span class=\"__11 _602\"></span> och  <span class=\"__11 _3e_7\"></span>rappo<span class=\"__11 _604\"></span>rt \u00f6ver finansiell st\u00e4llning.   Ut\u00f6ver i<span class=\"__11 _604\"></span>nfo<span class=\"__11 _604\"></span>rma<span class=\"__11 _604\"></span>tio<span class=\"__11 _604\"></span>n om r\u00f6<span class=\"__11 _604\"></span>rel<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>gm<span class=\"__11 _604\"></span>ent l<span class=\"__11 _604\"></span>\u00e4m<span class=\"__11 _604\"></span>nas i n<span class=\"__11 _604\"></span>ot 4 \u00e4ve<span class=\"__11 _604\"></span>n upp<span class=\"__11 _604\"></span>gif<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r f\u00f6r h<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>a konc<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>n om ex<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>na i<span class=\"__11 _604\"></span>nt\u00e4k<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r oc<span class=\"__11 _604\"></span>h vis<span class=\"__11 _604\"></span>sa till<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar f\u00f6r<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>de p\u00e5 l<span class=\"__11 _604\"></span>\u00e4n<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r som h<span class=\"__11 _604\"></span>ar m<span class=\"__11 _604\"></span>er \u00e4<span class=\"__11 _604\"></span>n tio p<span class=\"__11 _604\"></span>roc<span class=\"__11 _604\"></span>ent av k<span class=\"__11 _602\"></span>oncernens t<span class=\"__11 _602\"></span>otala<span class=\"__11 _602\"></span> poster<span class=\"__11 _631\"></span>.<span class=\"__11 _649\"> </span>IAS 1<span class=\"__11 _602\"></span>0 H\u00e4ndelser e<span class=\"__11 _602\"></span>fter rapportperioden<span class=\"__11 _649\"> </span>H\u00e4<span class=\"__11 _604\"></span>nde<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>er e<span class=\"__11 _604\"></span>fte<span class=\"__11 _604\"></span>r ba<span class=\"__11 _604\"></span>lan<span class=\"__11 _604\"></span>sd<span class=\"__11 _604\"></span>ag<span class=\"__11 _604\"></span>en kan i v<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>sa f<span class=\"__11 _604\"></span>all b<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>r\u00e4f<span class=\"__11 _604\"></span>ta et<span class=\"__11 _604\"></span>t f\u00f6rh\u00e5llande som f<span class=\"__11 _602\"></span>\u00f6rel\u00e5g p\u00e5 balansdagen. S\u00e5dana  <span class=\"__11 _3e_7\"></span>h\u00e4ndels<span class=\"__11 _604\"></span>e<span class=\"__11 _604\"></span>r beaktas n\u00e4r de finansiella rapporterna uppr\u00e4ttas<span class=\"__11 _604\"></span>. Om andra h\u00e4ndelser efter balansdagen, vilka intr\u00e4<span class=\"__11 _602\"></span>ffar f\u00f6re undertecknandet av<span class=\"__11 _602\"></span> den finansi<span class=\"__11 _602\"></span>ella rapporten,<span class=\"__11 _602\"></span> l\u00e4mnas information om<span class=\"__11 _602\"></span> ett utel\u00e4mnande skulle p\u00e5verk<span class=\"__11 _602\"></span>a m\u00f6jlig-<span class=\"__11 _649\"> </span>hete<span class=\"__11 _604\"></span>n f\u00f6r e<span class=\"__11 _604\"></span>n l\u00e4<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>re at<span class=\"__11 _604\"></span>t g\u00f6<span class=\"__11 _604\"></span>ra e<span class=\"__11 _604\"></span>n korre<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>t be<span class=\"__11 _604\"></span>d\u00f6<span class=\"__11 _604\"></span>mni<span class=\"__11 _604\"></span>ng o<span class=\"__11 _604\"></span>ch fatta ett v\u00e4lgrundat bes<span class=\"__11 _604\"></span>lut.<span class=\"__11 _649\"> </span>Info<span class=\"__11 _604\"></span>rm<span class=\"__11 _604\"></span>atio<span class=\"__11 _604\"></span>n l\u00e4<span class=\"__11 _604\"></span>mna<span class=\"__11 _604\"></span>s i no<span class=\"__11 _604\"></span>t 42<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>IAS 32<span class=\"__11 _602\"></span> Finansiella<span class=\"__11 _602\"></span> instrument: Klassificeri<span class=\"__11 _602\"></span>ng K<span class=\"__11 _602\"></span>vittning av finansiella tillg\u00e5ngar och<span class=\"__11 _602\"></span> finansiella  <span class=\"__11 _3e_7\"></span>s<span class=\"__11 _604\"></span>kulder sker n<span class=\"__11 _604\"></span>\u00e4r l<span class=\"__11 _604\"></span>eg<span class=\"__11 _604\"></span>al r\u00e4t<span class=\"__11 _604\"></span>t at<span class=\"__11 _604\"></span>t k<span class=\"__11 _604\"></span>vi<span class=\"__11 _604\"></span>tta p<span class=\"__11 _604\"></span>os<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>na m<span class=\"__11 _604\"></span>ot vara<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>ra f\u00f6r<span class=\"__11 _604\"></span>e<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>lig<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>r sa<span class=\"__11 _604\"></span>mt avs<span class=\"__11 _604\"></span>ik<span class=\"__11 _604\"></span>t fi<span class=\"__11 _604\"></span>nn<span class=\"__11 _604\"></span>s at<span class=\"__11 _604\"></span>t reg<span class=\"__11 _604\"></span>le<span class=\"__11 _604\"></span>ra po<span class=\"__11 _604\"></span>ste<span class=\"__11 _604\"></span>rn<span class=\"__11 _604\"></span>a me<span class=\"__11 _604\"></span>d et<span class=\"__11 _604\"></span>t nettobelopp eller<span class=\"__11 _602\"></span> avy<span class=\"__11 _604\"></span>ttra ti<span class=\"__11 _602\"></span>llg\u00e5ngen och reglera<span class=\"__11 _602\"></span> skulden samtidigt.<span class=\"__11 _649\"> </span>F\u00f6rutbe<span class=\"__11 _602\"></span>talda in<span class=\"__11 _602\"></span>t\u00e4kter och<span class=\"__11 _602\"></span> kostnader<span class=\"__11 _602\"></span> \u00e4r in<span class=\"__11 _602\"></span>te finansiella<span class=\"__11 _602\"></span> instrument. Uppl<span class=\"__11 _602\"></span>upna int<span class=\"__11 _602\"></span>\u00e4kter och<span class=\"__11 _602\"></span> kostnader<span class=\"__11 _602\"></span> som \u00e4r<span class=\"__11 _602\"></span> relaterade<span class=\"__11 _602\"></span> till<span class=\"__11 _602\"></span> r\u00f6relsen redov<span class=\"__11 _602\"></span>isas inte<span class=\"__11 _602\"></span> som finansiella<span class=\"__11 _602\"></span> instrument. S\u00e5lede<span class=\"__11 _604\"></span>s r\u00e4knas inte<span class=\"__11 _602\"></span> avtalstillg\u00e5ngar eller avtalsskulder som finansiella<span class=\"__11 _602\"></span> instrument. F<span class=\"__11 _602\"></span>\u00f6rpliktelser f\u00f6r<span class=\"__11 _602\"></span> er<span class=\"__11 _604\"></span>s\u00e4t<span class=\"__11 _604\"></span>tn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>sp<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>ner t<span class=\"__11 _604\"></span>ill a<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>t\u00e4ll<span class=\"__11 _604\"></span>da e<span class=\"__11 _604\"></span>nli<span class=\"__11 _604\"></span>gt IA<span class=\"__11 _604\"></span>S 19<span class=\"__11 _631\"></span>, exem<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>lvi<span class=\"__11 _604\"></span>s pensionsplaner<span class=\"__11 _631\"></span>, \u00e4r undan<span class=\"__11 _602\"></span>tagna f<span class=\"__11 _602\"></span>r\u00e5n IAS<span class=\"__11 _602\"></span> 32 och<span class=\"__11 _602\"></span> redovisas<span class=\"__11 _602\"></span> s\u00e5l<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>es i<span class=\"__11 _604\"></span>nte so<span class=\"__11 _604\"></span>m fi<span class=\"__11 _604\"></span>nan<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>ell<span class=\"__11 _604\"></span>a in<span class=\"__11 _604\"></span>str<span class=\"__11 _604\"></span>um<span class=\"__11 _604\"></span>ent<span class=\"__11 _604\"></span>. Ti<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>g\u00e5n<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>r oc<span class=\"__11 _604\"></span>h sku<span class=\"__11 _604\"></span>ld<span class=\"__11 _604\"></span>er s<span class=\"__11 _604\"></span>om int<span class=\"__11 _604\"></span>e \u00e4r gr<span class=\"__11 _604\"></span>un<span class=\"__11 _604\"></span>dad<span class=\"__11 _604\"></span>e p\u00e5 a<span class=\"__11 _604\"></span>v<span class=\"__11 _604\"></span>tal, s<span class=\"__11 _604\"></span>om exe<span class=\"__11 _604\"></span>mp<span class=\"__11 _604\"></span>elv<span class=\"__11 _604\"></span>is inkomstsk<span class=\"__11 _602\"></span>atter<span class=\"__11 _631\"></span>, \u00e4r in<span class=\"__11 _602\"></span>te fi<span class=\"__11 _602\"></span>nansiella inst<span class=\"__11 _602\"></span>rument<span class=\"__11 _649\"> </span>.<span class=\"__11 _649\"> </span>Information enligt r<span class=\"__11 _602\"></span>edovisningsstandarde<span class=\"__11 _604\"></span>n l\u00e4mnas fr\u00e4mst i note<span class=\"__11 _604\"></span>rn<span class=\"__11 _604\"></span>a 6, 21 oc<span class=\"__11 _604\"></span>h 27<span class=\"__11 _631\"></span>. IFR<span class=\"__11 _604\"></span>S 9 Fin<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>la in<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>ru<span class=\"__11 _604\"></span>me<span class=\"__11 _604\"></span>nt IFRS 9 Finansiella instrument behandlar redovisning<span class=\"__11 _602\"></span> av finansiella tillg\u00e5ngar och skulder.<span class=\"__11 _602\"></span> Undantagna fr\u00e5n t<span class=\"__11 _602\"></span>ill<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>l\u00e4m<span class=\"__11 _604\"></span>pn<span class=\"__11 _604\"></span>ing e<span class=\"__11 _604\"></span>nli<span class=\"__11 _604\"></span>gt I<span class=\"__11 _604\"></span>FRS 9 \u00e4r b<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>nd an<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>t and<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>ar i do<span class=\"__11 _604\"></span>tte<span class=\"__11 _604\"></span>r<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>bo<span class=\"__11 _604\"></span>lag<span class=\"__11 _604\"></span>, int<span class=\"__11 _604\"></span>res<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>bo<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>g oc<span class=\"__11 _604\"></span>h joi<span class=\"__11 _604\"></span>nt vent<span class=\"__11 _604\"></span>ure<span class=\"__11 _604\"></span>s, l<span class=\"__11 _604\"></span>ea<span class=\"__11 _604\"></span>sin<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>v<span class=\"__11 _604\"></span>tal, r\u00e4ttigheter i anst\u00e4llningsavtal, egna aktier<span class=\"__11 _631\"></span>, finansiella ins<span class=\"__11 _604\"></span>tr<span class=\"__11 _604\"></span>ume<span class=\"__11 _604\"></span>nt so<span class=\"__11 _604\"></span>m lyd<span class=\"__11 _604\"></span>er un<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r IFR<span class=\"__11 _604\"></span>S 2 oc<span class=\"__11 _604\"></span>h r\u00e4t<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>ghe<span class=\"__11 _604\"></span>ter o<span class=\"__11 _604\"></span>ch sk<span class=\"__11 _604\"></span>yl<span class=\"__11 _604\"></span>dig<span class=\"__11 _604\"></span>he<span class=\"__11 _604\"></span>ter in<span class=\"__11 _604\"></span>om I<span class=\"__11 _604\"></span>FRS 1<span class=\"__11 _604\"></span>5 f\u00f6r<span class=\"__11 _604\"></span>uto<span class=\"__11 _604\"></span>m f\u00f6r s<span class=\"__11 _604\"></span>\u00e5da<span class=\"__11 _604\"></span>na r<span class=\"__11 _604\"></span>\u00e4tt<span class=\"__11 _604\"></span>igh<span class=\"__11 _604\"></span>ete<span class=\"__11 _604\"></span>r i IFR<span class=\"__11 _604\"></span>S 15 d\u00e4<span class=\"__11 _604\"></span>r kr<span class=\"__11 _604\"></span>av p\u00e5 n<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>riv<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g en<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t IFR<span class=\"__11 _604\"></span>S 9 g\u00e4<span class=\"__11 _604\"></span>lle<span class=\"__11 _604\"></span>r. Alla finansiella<span class=\"__11 _602\"></span>  <span class=\"__11 _3e_7\"></span>instrument inklusi<span class=\"__11 _602\"></span>ve der<span class=\"__11 _602\"></span>ivat<span class=\"__11 _602\"></span> redovisas<span class=\"__11 _602\"></span> som en<span class=\"__11 _602\"></span> fin<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll ti<span class=\"__11 _604\"></span>llg<span class=\"__11 _604\"></span>\u00e5n<span class=\"__11 _604\"></span>g ell<span class=\"__11 _604\"></span>er e<span class=\"__11 _604\"></span>n fi<span class=\"__11 _604\"></span>nan<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>ell s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>d i ra<span class=\"__11 _604\"></span>ppo<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>t \u00f6ver fin<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll s<span class=\"__11 _604\"></span>t\u00e4ll<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g n\u00e4<span class=\"__11 _604\"></span>r f\u00f6re<span class=\"__11 _604\"></span>tag<span class=\"__11 _604\"></span>et bl<span class=\"__11 _604\"></span>ir p<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>t i in<span class=\"__11 _604\"></span>str<span class=\"__11 _604\"></span>um<span class=\"__11 _604\"></span>ente<span class=\"__11 _604\"></span>ts avtalsm\u00e4s<span class=\"__11 _604\"></span>siga villkor<span class=\"__11 _631\"></span>. Ett avistak\u00f6p eller<span class=\"__11 _602\"></span> en avistaf\u00f6rs\u00e4lj<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>nin<span class=\"__11 _604\"></span>g av fi<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>nsi<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>la ti<span class=\"__11 _604\"></span>llg<span class=\"__11 _604\"></span>\u00e5ng<span class=\"__11 _604\"></span>ar r<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>ovis<span class=\"__11 _604\"></span>as i o<span class=\"__11 _604\"></span>ch ta<span class=\"__11 _604\"></span>s bo<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>t fr\u00e5<span class=\"__11 _604\"></span>n rapporten \u00f6<span class=\"__11 _602\"></span>ver fi<span class=\"__11 _602\"></span>nansiell st<span class=\"__11 _602\"></span>\u00e4llning<span class=\"__11 _602\"></span> genom an<span class=\"__11 _602\"></span>v\u00e4ndande<span class=\"__11 _602\"></span>t av af<span class=\"__11 _604\"></span>f\u00e4<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>dag<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>. En fi<span class=\"__11 _604\"></span>nan<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>ell t<span class=\"__11 _604\"></span>ill<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>ng ta<span class=\"__11 _604\"></span>s bor<span class=\"__11 _604\"></span>t fr\u00e5n r<span class=\"__11 _604\"></span>ap<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>rt<span class=\"__11 _604\"></span>en \u00f6ver f<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>ans<span class=\"__11 _604\"></span>ie<span class=\"__11 _604\"></span>ll st<span class=\"__11 _604\"></span>\u00e4ll<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g n\u00e4r d<span class=\"__11 _604\"></span>e av<span class=\"__11 _604\"></span>tal<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>nl<span class=\"__11 _604\"></span>iga r\u00e4ttighet<span class=\"__11 _602\"></span>erna til<span class=\"__11 _602\"></span>l k<span class=\"__11 _602\"></span>assafl\u00f6dena fr\u00e5<span class=\"__11 _602\"></span>n den fina<span class=\"__11 _602\"></span>nsiella t<span class=\"__11 _602\"></span>ill<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>g\u00e5n<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n up<span class=\"__11 _604\"></span>ph\u00f6<span class=\"__11 _604\"></span>r el<span class=\"__11 _604\"></span>ler n<span class=\"__11 _604\"></span>\u00e4r f\u00f6<span class=\"__11 _604\"></span>reta<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>t \u00f6ver<span class=\"__11 _604\"></span>f\u00f6<span class=\"__11 _604\"></span>r de av<span class=\"__11 _604\"></span>ta<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>enl<span class=\"__11 _604\"></span>ig<span class=\"__11 _604\"></span>a r\u00e4ttighet<span class=\"__11 _602\"></span>erna att<span class=\"__11 _602\"></span> erh\u00e5lla k<span class=\"__11 _602\"></span>assafl\u00f6den f<span class=\"__11 _602\"></span>r\u00e5n den<span class=\"__11 _602\"></span> finansiella<span class=\"__11 _602\"></span> tillg\u00e5ngen<span class=\"__11 _602\"></span> eller beh\u00e5ller<span class=\"__11 _602\"></span> de avtalsenl<span class=\"__11 _602\"></span>iga r\u00e4ttig<span class=\"__11 _602\"></span>heterna<span class=\"__11 _602\"></span> att erh\u00e5lla kassafl\u00f6den men p\u00e5tar sig<span class=\"__11 _602\"></span> en avtalsenlig f\u00f6rplik<span class=\"__11 _602\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>tel<span class=\"__11 _604\"></span>se at<span class=\"__11 _604\"></span>t b<span class=\"__11 _604\"></span>etal<span class=\"__11 _604\"></span>a kas<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>fl\u00f6<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n till e<span class=\"__11 _604\"></span>n el<span class=\"__11 _604\"></span>le<span class=\"__11 _604\"></span>r fle<span class=\"__11 _604\"></span>ra m<span class=\"__11 _604\"></span>ott<span class=\"__11 _604\"></span>aga<span class=\"__11 _604\"></span>re. E<span class=\"__11 _604\"></span>n fin<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>d tas b<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>t fr<span class=\"__11 _604\"></span>\u00e5n ra<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>t \u00f6ver f<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>ans<span class=\"__11 _604\"></span>ie<span class=\"__11 _604\"></span>ll s<span class=\"__11 _604\"></span>t\u00e4ll<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>nin<span class=\"__11 _604\"></span>g en<span class=\"__11 _604\"></span>das<span class=\"__11 _604\"></span>t n\u00e4<span class=\"__11 _604\"></span>r f\u00f6r<span class=\"__11 _604\"></span>pli<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tel<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>n i av<span class=\"__11 _604\"></span>tal<span class=\"__11 _604\"></span>et fu<span class=\"__11 _604\"></span>llg<span class=\"__11 _604\"></span>\u00f6r<span class=\"__11 _604\"></span>s, a<span class=\"__11 _604\"></span>nnu<span class=\"__11 _604\"></span>lle<span class=\"__11 _604\"></span>ra<span class=\"__11 _604\"></span>s eller upph\u00f6r<span class=\"__11 _631\"></span>. Klassific<span class=\"__11 _604\"></span>ering av finansiella tillg\u00e5ngar sk<span class=\"__11 _602\"></span>er p\u00e5 grundval av<span class=\"__11 _602\"></span> f\u00f6retage<span class=\"__11 _602\"></span>ts aff\u00e4rsmodell och p\u00e5<span class=\"__11 _602\"></span> de k<span class=\"__11 _602\"></span>ontraktuella<span class=\"__11 _602\"></span> kassa-<span class=\"__11 _649\"> </span>fl\u00f6<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>na a<span class=\"__11 _604\"></span>v till<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>nge<span class=\"__11 _604\"></span>n<span class=\"__11 _604\"></span>. En finansiell tillg\u00e5ng v\u00e4rderas till<span class=\"__11 _602\"></span> upplupet anskaffnings<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>v\u00e4rd<span class=\"__11 _604\"></span>e om ti<span class=\"__11 _604\"></span>llg<span class=\"__11 _604\"></span>\u00e5n<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n inn<span class=\"__11 _604\"></span>eh<span class=\"__11 _604\"></span>as in<span class=\"__11 _604\"></span>om ra<span class=\"__11 _604\"></span>me<span class=\"__11 _604\"></span>n f\u00f6r e<span class=\"__11 _604\"></span>n af<span class=\"__11 _604\"></span>f\u00e4r<span class=\"__11 _604\"></span>s-<span class=\"__11 _649\"> </span>mo<span class=\"__11 _604\"></span>del<span class=\"__11 _604\"></span>l var<span class=\"__11 _604\"></span>s m\u00e5<span class=\"__11 _604\"></span>l \u00e4r at<span class=\"__11 _604\"></span>t in<span class=\"__11 _604\"></span>neh<span class=\"__11 _604\"></span>a fi<span class=\"__11 _604\"></span>nan<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>ell<span class=\"__11 _604\"></span>a til<span class=\"__11 _604\"></span>lg<span class=\"__11 _604\"></span>\u00e5ng<span class=\"__11 _604\"></span>ar i sy<span class=\"__11 _604\"></span>f<span class=\"__11 _604\"></span>te att ink<span class=\"__11 _631\"></span>assera avtalsenliga<span class=\"__11 _602\"></span> kassa<span class=\"__11 _602\"></span>fl\u00f6den och<span class=\"__11 _602\"></span> kassa<span class=\"__11 _602\"></span>fl\u00f6det<span class=\"__11 _602\"></span> vid best\u00e4mda tidpunkter endast \u00e4r betalningar av<span class=\"__11 _602\"></span> kapit<span class=\"__11 _602\"></span>al-<span class=\"__11 _649\"> </span>belopp och r\u00e4n<span class=\"__11 _602\"></span>ta p\u00e5<span class=\"__11 _602\"></span> det ut<span class=\"__11 _602\"></span>est\u00e5ende k<span class=\"__11 _602\"></span>apital<span class=\"__11 _602\"></span>beloppet.<span class=\"__11 _649\"> </span>En finansiell tillg\u00e5ng v\u00e4rderas till<span class=\"__11 _602\"></span> verkligt v\u00e4rde via<span class=\"__11 _602\"></span> \u00f6vrigt total<span class=\"__11 _604\"></span>res<span class=\"__11 _604\"></span>ul<span class=\"__11 _604\"></span>tat om t<span class=\"__11 _604\"></span>ill<span class=\"__11 _604\"></span>g\u00e5n<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n inn<span class=\"__11 _604\"></span>eh<span class=\"__11 _604\"></span>as e<span class=\"__11 _604\"></span>nli<span class=\"__11 _604\"></span>gt en a<span class=\"__11 _604\"></span>ff<span class=\"__11 _604\"></span>\u00e4r<span class=\"__11 _604\"></span>sm<span class=\"__11 _604\"></span>od<span class=\"__11 _604\"></span>ell var<span class=\"__11 _604\"></span>s m\u00e5l ka<span class=\"__11 _604\"></span>n upp<span class=\"__11 _604\"></span>n\u00e5<span class=\"__11 _604\"></span>s b\u00e5<span class=\"__11 _604\"></span>de g<span class=\"__11 _604\"></span>eno<span class=\"__11 _604\"></span>m at<span class=\"__11 _604\"></span>t sa<span class=\"__11 _604\"></span>mla i<span class=\"__11 _604\"></span>n av<span class=\"__11 _604\"></span>ta<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>-<span class=\"__11 _649\"> </span>enliga kassafl\u00f6den och s\u00e4lja finansiella tillg\u00e5ngar samt att kas<span class=\"__11 _604\"></span>saf<span class=\"__11 _604\"></span>l\u00f6<span class=\"__11 _604\"></span>den<span class=\"__11 _604\"></span>a en<span class=\"__11 _604\"></span>da<span class=\"__11 _604\"></span>st \u00e4<span class=\"__11 _604\"></span>r beta<span class=\"__11 _604\"></span>lni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar av ka<span class=\"__11 _604\"></span>pita<span class=\"__11 _604\"></span>lbe<span class=\"__11 _604\"></span>lo<span class=\"__11 _604\"></span>pp o<span class=\"__11 _604\"></span>ch r\u00e4nta<span class=\"__11 _602\"></span> p\u00e5 det<span class=\"__11 _602\"></span> utest\u00e5ende<span class=\"__11 _602\"></span> kapi<span class=\"__11 _602\"></span>talbeloppet. En<span class=\"__11 _602\"></span> finansiell ti<span class=\"__11 _602\"></span>ll<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>g\u00e5n<span class=\"__11 _604\"></span>g v\u00e4rd<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>as ti<span class=\"__11 _604\"></span>ll ver<span class=\"__11 _604\"></span>kl<span class=\"__11 _604\"></span>igt v\u00e4<span class=\"__11 _604\"></span>rde v<span class=\"__11 _604\"></span>ia re<span class=\"__11 _604\"></span>su<span class=\"__11 _604\"></span>ltate<span class=\"__11 _604\"></span>t om d<span class=\"__11 _604\"></span>en int<span class=\"__11 _604\"></span>e v\u00e4rderas till upplupet anskaffningsv\u00e4rde eller till<span class=\"__11 _602\"></span> verkligt v\u00e4rde via<span class=\"__11 _602\"></span> \u00f6vrigt t<span class=\"__11 _602\"></span>otalresultat.<span class=\"__11 _649\"> </span>Alla finansiella skulder v\u00e4rderas till<span class=\"__11 _602\"></span> upplupet anskaffnings<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>v\u00e4rde,<span class=\"__11 _602\"></span> med undantag av; a)<span class=\"__11 _602\"></span>  <span class=\"__11 _3e_7\"></span>finansie<span class=\"__11 _604\"></span>lla skulder v\u00e4rderade t<span class=\"__11 _602\"></span>ill verkligt v<span class=\"__11 _602\"></span>\u00e4rde via  <span class=\"__11 _3e_7\"></span>re<span class=\"__11 _604\"></span>su<span class=\"__11 _604\"></span>ltate<span class=\"__11 _604\"></span>t (s\u00e5d<span class=\"__11 _604\"></span>ana s<span class=\"__11 _604\"></span>ku<span class=\"__11 _604\"></span>ld<span class=\"__11 _604\"></span>er, inklu<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>ve de<span class=\"__11 _604\"></span>rivat s<span class=\"__11 _604\"></span>om \u00e4<span class=\"__11 _604\"></span>r <span class=\"ws0_11\"> </span>sku<span class=\"__11 _604\"></span>ld<span class=\"__11 _604\"></span>er, ska d\u00e4re<span class=\"__11 _604\"></span>ft<span class=\"__11 _604\"></span>er v\u00e4r<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>ras t<span class=\"__11 _604\"></span>ill ve<span class=\"__11 _604\"></span>rkl<span class=\"__11 _604\"></span>igt v\u00e4<span class=\"__11 _604\"></span>rd<span class=\"__11 _604\"></span>e), b)  <span class=\"__11 _3e_7\"></span>fin<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>a sku<span class=\"__11 _604\"></span>ld<span class=\"__11 _604\"></span>er s<span class=\"__11 _604\"></span>om up<span class=\"__11 _604\"></span>pko<span class=\"__11 _604\"></span>mme<span class=\"__11 _604\"></span>r n\u00e4<span class=\"__11 _604\"></span>r en \u00f6ve<span class=\"__11 _604\"></span>rf<span class=\"__11 _604\"></span>\u00f6ri<span class=\"__11 _604\"></span>ng av en f<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>ans<span class=\"__11 _604\"></span>ie<span class=\"__11 _604\"></span>ll ti<span class=\"__11 _604\"></span>llg<span class=\"__11 _604\"></span>\u00e5ng i<span class=\"__11 _604\"></span>nte up<span class=\"__11 _604\"></span>pf<span class=\"__11 _604\"></span>yl<span class=\"__11 _604\"></span>ler v<span class=\"__11 _604\"></span>ill<span class=\"__11 _604\"></span>kore<span class=\"__11 _604\"></span>n f\u00f6r a<span class=\"__11 _604\"></span>tt tas b<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>t fr<span class=\"__11 _604\"></span>\u00e5n ra<span class=\"__11 _604\"></span>ppo<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>ten \u00f6ve<span class=\"__11 _604\"></span>r fi<span class=\"__11 _604\"></span>nan<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>ell s<span class=\"__11 _604\"></span>t\u00e4l<span class=\"__11 _604\"></span>lni<span class=\"__11 _604\"></span>ng el<span class=\"__11 _604\"></span>le<span class=\"__11 _604\"></span>r n\u00e4r for<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>sat<span class=\"__11 _604\"></span>t e<span class=\"__11 _604\"></span>nga<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>ma<span class=\"__11 _604\"></span>ng \u00e4r ti<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>\u00e4mp<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t, c)<span class=\"__11 _602\"></span> finansiella garantiavtal, d)  <span class=\"__11 _3e_7\"></span>et<span class=\"__11 _604\"></span>t \u00e5ta<span class=\"__11 _604\"></span>gan<span class=\"__11 _604\"></span>de o<span class=\"__11 _604\"></span>m et<span class=\"__11 _604\"></span>t l\u00e5n t<span class=\"__11 _604\"></span>ill e<span class=\"__11 _604\"></span>n r\u00e4n<span class=\"__11 _604\"></span>ta so<span class=\"__11 _604\"></span>m lig<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>r und<span class=\"__11 _604\"></span>er marknadsr\u00e4nta och e)<span class=\"__11 _602\"></span>  <span class=\"__11 _3e_7\"></span>villkorad till\u00e4ggsk\u00f6peskilling som erk\u00e4nns av en f\u00f6r<span class=\"__11 _631\"></span>-<span class=\"__11 _649\"> </span>v\u00e4r<span class=\"__11 _604\"></span>var<span class=\"__11 _604\"></span>e i sam<span class=\"__11 _604\"></span>ba<span class=\"__11 _604\"></span>nd m<span class=\"__11 _604\"></span>ed et<span class=\"__11 _604\"></span>t r\u00f6<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>ef\u00f6r<span class=\"__11 _604\"></span>v\u00e4<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>v so<span class=\"__11 _604\"></span>m omfa<span class=\"__11 _604\"></span>tta<span class=\"__11 _604\"></span>s av IFRS 3 (<span class=\"__11 _631\"></span>s\u00e5<span class=\"__11 _604\"></span>dan villkorad t<span class=\"__11 _602\"></span>ill\u00e4ggsk\u00f6pe <span class=\"__11 _611\"></span>skilling ska d\u00e4r<span class=\"__11 _602\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>efter v\u00e4rderas till v<span class=\"__11 _602\"></span>erkligt v\u00e4rde med f\u00f6r\u00e4ndringar som red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s i res<span class=\"__11 _604\"></span>ult<span class=\"__11 _604\"></span>atet). End<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>t n\u00e4r e<span class=\"__11 _604\"></span>tt f\u00f6<span class=\"__11 _604\"></span>ret<span class=\"__11 _604\"></span>ag by<span class=\"__11 _604\"></span>ter a<span class=\"__11 _604\"></span>ff<span class=\"__11 _604\"></span>\u00e4r<span class=\"__11 _604\"></span>sm<span class=\"__11 _604\"></span>ode<span class=\"__11 _604\"></span>ll f\u00f6<span class=\"__11 _604\"></span>r f\u00f6r<span class=\"__11 _604\"></span>va<span class=\"__11 _604\"></span>ltni<span class=\"__11 _604\"></span>ng av finansiella<span class=\"__11 _602\"></span> tillg\u00e5ngar<span class=\"__11 _602\"></span> ska<span class=\"__11 _602\"></span> f\u00f6retage<span class=\"__11 _602\"></span>t omklassificera alla<span class=\"__11 _602\"></span> ber\u00f6rda finansiella tillg\u00e5ngar.<span class=\"__11 _602\"></span> Finansiella skulder f\u00e5r int<span class=\"__11 _602\"></span>e omklassificeras. Finansiella tillg\u00e5ngar och skulder ska<span class=\"__11 _602\"></span> vid f\u00f6rsta redovis<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>ningstillf\u00e4llet v\u00e4rderas till v<span class=\"__11 _602\"></span>erkligt v\u00e4rde plus eller minus transaktionskostnader vid f\u00f6rv\u00e4rv av en finansiell tillg\u00e5ng eller finansi<span class=\"__11 _602\"></span>ell skuld,<span class=\"__11 _602\"></span> n\u00e4r de<span class=\"__11 _602\"></span>t g\u00e4ller<span class=\"__11 _602\"></span> en finansiel<span class=\"__11 _602\"></span>l tillg\u00e5<span class=\"__11 _602\"></span>ng eller finansiell skuld som inte v\u00e4rderas till<span class=\"__11 _602\"></span> verkligt v\u00e4rde<span class=\"__11 _602\"></span> via resultatet. K<span class=\"__11 _602\"></span>undfordringar<span class=\"__11 _631\"></span>, som inte har<span class=\"__11 _602\"></span> en betydande finansieringsk<span class=\"__11 _602\"></span>omponent, v<span class=\"__11 _602\"></span>\u00e4rderas<span class=\"__11 _602\"></span> vid f<span class=\"__11 _602\"></span>\u00f6rsta redo<span class=\"__11 _602\"></span>vis<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>ningstillf\u00e4llet till transaktionspris (enligt definition i<span class=\"__11 _602\"></span> IFRS 15). Eft<span class=\"__11 _604\"></span>er de<span class=\"__11 _604\"></span>t f\u00f6r<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>a red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>llf\u00e4<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>et ska f<span class=\"__11 _604\"></span>ina<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>iel<span class=\"__11 _604\"></span>la tillg\u00e5ngar v\u00e4rderas till<span class=\"__11 _602\"></span> upplupet anskaffningsv\u00e4rde,<span class=\"__11 _602\"></span> verk<span class=\"__11 _631\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>ligt v\u00e4rde<span class=\"__11 _602\"></span> via \u00f6vrigt<span class=\"__11 _602\"></span> totalresulta<span class=\"__11 _602\"></span>t, eller verkligt v<span class=\"__11 _602\"></span>\u00e4rde via resultatet. Efterf\u00f6ljande v\u00e4rdering av<span class=\"__11 _602\"></span> finansiella skulder sker till<span class=\"__11 _602\"></span> upplupet anskaffningsv\u00e4rde eller till verkligt v<span class=\"__11 _602\"></span>\u00e4rde via resultatet.<span class=\"__11 _649\"> </span>Ett f\u00f6r<span class=\"__11 _602\"></span>etag sk<span class=\"__11 _602\"></span>a till\u00e4mpa nedskrivningskrav f<span class=\"__11 _602\"></span>\u00f6r f<span class=\"__11 _602\"></span>\u00f6rv\u00e4n<span class=\"__11 _602\"></span>tade kreditf<span class=\"__11 _602\"></span>\u00f6rluster p\u00e5 finansiella tillg\u00e5ngar<span class=\"__11 _602\"></span> och en f\u00f6rlust <span class=\"__11 _3e_7\"></span>reserv f\u00f6r dessa sk<span class=\"__11 _631\"></span>a redovisas som ett avdr<span class=\"__11 _602\"></span>ag p\u00e5 tillg\u00e5ngen. Vid varje balansdag ska f<span class=\"__11 _602\"></span>\u00f6rlustr<span class=\"__11 _602\"></span>eserven v<span class=\"__11 _602\"></span>\u00e4rderas till e<span class=\"__11 _602\"></span>tt belopp som motsv<span class=\"__11 _602\"></span>arar de f<span class=\"__11 _602\"></span>\u00f6rv\u00e4n<span class=\"__11 _602\"></span>tade kr<span class=\"__11 _602\"></span>editf\u00f6rlust<span class=\"__11 _602\"></span>erna f\u00f6r<span class=\"__11 _602\"></span> \u00e5ter-<span class=\"__11 _649\"> </span>st\u00e5ende l\u00f6p<span class=\"__11 _602\"></span>tid, om kreditrisk<span class=\"__11 _602\"></span>en har \u00f6kat bety<span class=\"__11 _602\"></span>dligt sedan det f\u00f6rst<span class=\"__11 _602\"></span>a redo<span class=\"__11 _602\"></span>visningstillf\u00e4lle<span class=\"__11 _602\"></span>t. Om kreditrisken in<span class=\"__11 _602\"></span>te har \u00f6k<span class=\"__11 _602\"></span>at betydligt sedan de<span class=\"__11 _602\"></span>t f\u00f6rst<span class=\"__11 _602\"></span>a redo<span class=\"__11 _602\"></span>visningstillf\u00e4lle<span class=\"__11 _602\"></span>t ska f<span class=\"__11 _602\"></span>\u00f6rlust-<span class=\"__11 _649\"> </span>reserven <span class=\"__11 _602\"></span>v\u00e4rder<span class=\"__11 _602\"></span>as till ett belopp som mots<span class=\"__11 _602\"></span>var<span class=\"__11 _602\"></span>ar 12 m\u00e5na<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>ders  <span class=\"__11 _3e_7\"></span>f\u00f6rv\u00e4n<span class=\"__11 _602\"></span>tade kreditf<span class=\"__11 _631\"></span>\u00f6rluster<span class=\"__11 _631\"></span>. F\u00f6r kundf<span class=\"__11 _602\"></span>ordringar<span class=\"__11 _631\"></span>, avtals<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>tillg\u00e5ngar och leasingfor<span class=\"__11 _602\"></span>dringar g\u00e4ller att f<span class=\"__11 _602\"></span>\u00f6rlustreserv<span class=\"__11 _602\"></span>en alltid ska v<span class=\"__11 _602\"></span>\u00e4rder<span class=\"__11 _602\"></span>as till ett belopp som motsv<span class=\"__11 _602\"></span>arar \u00e5t<span class=\"__11 _602\"></span>erst<span class=\"__11 _602\"></span>\u00e5ende l\u00f6ptid. V<span class=\"__11 _631\"></span>\u00e4rderingen av f\u00f6rv<span class=\"__11 _602\"></span>\u00e4nt<span class=\"__11 _602\"></span>ade kreditf<span class=\"__11 _602\"></span>\u00f6rluster sk<span class=\"__11 _631\"></span>a \u00e5ter<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>spegla ett objektivt och sannolikhets<span class=\"__11 _602\"></span>v\u00e4gt belopp, pengars tidsv\u00e4r<span class=\"__11 _602\"></span>de, rimliga och verifierbara uppgift<span class=\"__11 _602\"></span>er f<span class=\"__11 _602\"></span>\u00f6r tidigare  <span class=\"__11 _3e_7\"></span>h\u00e4ndelser<span class=\"__11 _631\"></span>, nuvarande f\u00f6rh\u00e5llanden och prognoser<span class=\"__11 _602\"></span> f\u00f6r fr<span class=\"__11 _602\"></span>am<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>tida ekonomisk<span class=\"__11 _602\"></span>a f\u00f6ruts\u00e4ttningar<span class=\"__11 _631\"></span>. Sy<span class=\"__11 _604\"></span>ft<span class=\"__11 _604\"></span>et me<span class=\"__11 _604\"></span>d s\u00e4<span class=\"__11 _604\"></span>kri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>sre<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g \u00e4r at<span class=\"__11 _604\"></span>t, i d<span class=\"__11 _604\"></span>e fi<span class=\"__11 _604\"></span>nan<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>ell<span class=\"__11 _604\"></span>a rap<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>tern<span class=\"__11 _604\"></span>a, re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>a ef<span class=\"__11 _604\"></span>fek<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>n av et<span class=\"__11 _604\"></span>t f\u00f6<span class=\"__11 _604\"></span>reta<span class=\"__11 _604\"></span>gs r<span class=\"__11 _604\"></span>isk<span class=\"__11 _604\"></span>ha<span class=\"__11 _604\"></span>nte<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>ring som<span class=\"__11 _602\"></span> anv<span class=\"__11 _602\"></span>\u00e4nder fina<span class=\"__11 _602\"></span>nsiella inst<span class=\"__11 _602\"></span>rument f<span class=\"__11 _602\"></span>\u00f6r att  <span class=\"__11 _3e_7\"></span>hant<span class=\"__11 _602\"></span>era expo<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>g so<span class=\"__11 _604\"></span>m h\u00e4<span class=\"__11 _604\"></span>rr\u00f6<span class=\"__11 _604\"></span>r fr\u00e5<span class=\"__11 _604\"></span>n s\u00e4r<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>il<span class=\"__11 _604\"></span>da ri<span class=\"__11 _604\"></span>ske<span class=\"__11 _604\"></span>r so<span class=\"__11 _604\"></span>m sku<span class=\"__11 _604\"></span>lle kun<span class=\"__11 _604\"></span>na p<span class=\"__11 _604\"></span>\u00e5ver<span class=\"__11 _604\"></span>ka res<span class=\"__11 _604\"></span>ul<span class=\"__11 _604\"></span>tatet<span class=\"__11 _604\"></span>. Et<span class=\"__11 _604\"></span>t de<span class=\"__11 _604\"></span>riva<span class=\"__11 _604\"></span>t so<span class=\"__11 _604\"></span>m v\u00e4rd<span class=\"__11 _604\"></span>era<span class=\"__11 _604\"></span>s til<span class=\"__11 _604\"></span>l verkligt v<span class=\"__11 _602\"></span>\u00e4rde via resultat<span class=\"__11 _602\"></span>et kan<span class=\"__11 _602\"></span> identifieras som ett  <span class=\"__11 _3e_7\"></span>s\u00e4kring<span class=\"__11 _604\"></span>sinstrument. En finansiell tillg\u00e5ng eller skuld som inte \u00e4<span class=\"__11 _604\"></span>r ett d<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ivat s<span class=\"__11 _604\"></span>om v\u00e4<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>ra<span class=\"__11 _604\"></span>s till ve<span class=\"__11 _604\"></span>rk<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t v\u00e4rd<span class=\"__11 _604\"></span>e via r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>ul<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>tatet<span class=\"__11 _602\"></span> kan ident<span class=\"__11 _602\"></span>ifieras som ett s\u00e4kringsinstrument s\u00e5vida den i<span class=\"__11 _604\"></span>nte \u00e4r e<span class=\"__11 _604\"></span>n fi<span class=\"__11 _604\"></span>nan<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>ell s<span class=\"__11 _604\"></span>ku<span class=\"__11 _604\"></span>ld s<span class=\"__11 _604\"></span>om id<span class=\"__11 _604\"></span>enti<span class=\"__11 _604\"></span>fi<span class=\"__11 _604\"></span>era<span class=\"__11 _604\"></span>s so<span class=\"__11 _604\"></span>m v\u00e4rd<span class=\"__11 _604\"></span>e<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>rad t<span class=\"__11 _604\"></span>ill ve<span class=\"__11 _604\"></span>rkl<span class=\"__11 _604\"></span>igt v\u00e4<span class=\"__11 _604\"></span>rd<span class=\"__11 _604\"></span>e via r<span class=\"__11 _604\"></span>esu<span class=\"__11 _604\"></span>ltat<span class=\"__11 _604\"></span>et f\u00f6r v<span class=\"__11 _604\"></span>ilke<span class=\"__11 _604\"></span>t be<span class=\"__11 _604\"></span>lop<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>t av de f\u00f6r\u00e4ndringar i v<span class=\"__11 _602\"></span>erkligt v\u00e4rde som h\u00e4rr\u00f6r<span class=\"__11 _602\"></span> fr\u00e5n f\u00f6r\u00e4ndringar i kre<span class=\"__11 _604\"></span>dit<span class=\"__11 _604\"></span>ris<span class=\"__11 _604\"></span>k f\u00f6<span class=\"__11 _604\"></span>r den s<span class=\"__11 _604\"></span>ku<span class=\"__11 _604\"></span>lde<span class=\"__11 _604\"></span>n re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s i \u00f6vr<span class=\"__11 _604\"></span>igt  <span class=\"__11 _611\"></span>tota<span class=\"__11 _604\"></span>lre<span class=\"__11 _604\"></span>sul<span class=\"__11 _604\"></span>tat<span class=\"__11 _604\"></span>. F\u00f6r s\u00e4<span class=\"__11 _604\"></span>kr<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>sr<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>ovis<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g kan en<span class=\"__11 _604\"></span>da<span class=\"__11 _604\"></span>st ko<span class=\"__11 _604\"></span>ntra<span class=\"__11 _604\"></span>kt m<span class=\"__11 _604\"></span>ed e<span class=\"__11 _604\"></span>n koncerne<span class=\"__11 _602\"></span>xtern part iden<span class=\"__11 _602\"></span>tifieras<span class=\"__11 _602\"></span> som s\u00e4kringsinst<span class=\"__11 _602\"></span>rument. En s\u00e4<span class=\"__11 _604\"></span>kra<span class=\"__11 _604\"></span>d po<span class=\"__11 _604\"></span>st kan va<span class=\"__11 _604\"></span>ra e<span class=\"__11 _604\"></span>n red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sad t<span class=\"__11 _604\"></span>ill<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>ng el<span class=\"__11 _604\"></span>le<span class=\"__11 _604\"></span>r sku<span class=\"__11 _604\"></span>ld, et<span class=\"__11 _604\"></span>t ej re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>t bin<span class=\"__11 _604\"></span>da<span class=\"__11 _604\"></span>nde \u00e5<span class=\"__11 _604\"></span>tag<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de, en myc<span class=\"__11 _604\"></span>ket sa<span class=\"__11 _604\"></span>nn<span class=\"__11 _604\"></span>o<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>lik p<span class=\"__11 _604\"></span>rog<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>ra<span class=\"__11 _604\"></span>d tran<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tio<span class=\"__11 _604\"></span>n ell<span class=\"__11 _604\"></span>er e<span class=\"__11 _604\"></span>n net<span class=\"__11 _604\"></span>to <span class=\"__11 _611\"></span>inve<span class=\"__11 _604\"></span>ste<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>g i en utlandsverksamhet. Ett s\u00e4kringsf\u00f6rh\u00e5llande uppfyller endast villkoren f\u00f6r<span class=\"__11 _602\"></span> s\u00e4kringsredovisning n\u00e4r s\u00e4kringsf\u00f6r<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>h\u00e5llandet best\u00e5r endast av m\u00f6jliga s\u00e4kringsinstrument oc<span class=\"__11 _604\"></span>h m\u00f6j<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>a s\u00e4<span class=\"__11 _604\"></span>kra<span class=\"__11 _604\"></span>de p<span class=\"__11 _604\"></span>os<span class=\"__11 _604\"></span>ter, n\u00e4r d<span class=\"__11 _604\"></span>et fi<span class=\"__11 _604\"></span>nns e<span class=\"__11 _604\"></span>n for<span class=\"__11 _604\"></span>me<span class=\"__11 _604\"></span>ll id<span class=\"__11 _604\"></span>ent<span class=\"__11 _604\"></span>i<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>fiering och dokumentation avseende s\u00e4kringsf\u00f6rh\u00e5llandet <span class=\"__11 _650\"></span><span class=\"ls0_11 ws0_11\"> </span>samt f\u00f6retagets m\u00e5l<span class=\"__11 _602\"></span> f\u00f6r riskhantering och riskhant<span class=\"__11 _602\"></span>erings<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>strategi avseende s\u00e4kringen, samt att effektivitetskravet<span class=\"__11 _602\"></span> f\u00f6r s\u00e4kringar \u00e4r uppfyllt. Effektivitets <span class=\"__11 _3e_7\"></span>kravet \u00e4r uppfyllt n\u00e4r<span class=\"__11 _602\"></span> det f\u00f6r<span class=\"__11 _602\"></span>eligger ett ek<span class=\"__11 _602\"></span>onomiskt samband mellan den s\u00e4kr<span class=\"__11 _602\"></span>ade posten och<span class=\"__11 _602\"></span> s\u00e4kringsinstrumen<span class=\"__11 _602\"></span>tet,<span class=\"__11 _602\"></span> effekten av<span class=\"__11 _602\"></span> kredit <span class=\"__11 _3e_7\"></span>risken<span class=\"__11 _602\"></span> dominerar in<span class=\"__11 _602\"></span>te de f<span class=\"__11 _602\"></span>\u00f6r\u00e4ndringar s<span class=\"__11 _602\"></span>om f\u00f6ljer av<span class=\"__11 _602\"></span> det ekonomisk<span class=\"__11 _602\"></span>a sambandet och n\u00e4r s\u00e4kringskvo<span class=\"__11 _602\"></span>ten f<span class=\"__11 _602\"></span>\u00f6r s\u00e4krings <span class=\"__11 _3e_7\"></span>f\u00f6rh\u00e5llande<span class=\"__11 _602\"></span>t \u00e4r densamma som den som f<span class=\"__11 _602\"></span>\u00f6ljer av den kv<span class=\"__11 _602\"></span>antit<span class=\"__11 _602\"></span>et av den s\u00e4krade post<span class=\"__11 _602\"></span>en som f\u00f6r<span class=\"__11 _602\"></span>etage<span class=\"__11 _602\"></span>t fak<span class=\"__11 _602\"></span>tiskt s\u00e4krar<span class=\"__11 _602\"></span> och den kvan<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>titet som f<span class=\"__11 _631\"></span>\u00f6retaget f<span class=\"__11 _602\"></span>aktiskt an<span class=\"__11 _602\"></span>v\u00e4nder f<span class=\"__11 _631\"></span>\u00f6r att s\u00e4kra m\u00e4ngden s\u00e4krade post<span class=\"__11 _602\"></span>er<span class=\"__11 _631\"></span>. Skanska<span class=\"__11 _602\"></span> anv\u00e4nder s\u00e4kringsredovisning f\u00f6r<span class=\"__11 _602\"></span> kassafl\u00f6des-<span class=\"__11 _649\"> </span>s\u00e4kringar och s\u00e4kringar av nettoinv<span class=\"__11 _602\"></span>esteringar i utlands-<span class=\"__11 _649\"> </span>verksamhet. S\u00e4kringsredovisning f\u00f6r kass<span class=\"__11 _604\"></span>afl\u00f6<span class=\"__11 _604\"></span>des<span class=\"__11 _604\"></span>s\u00e4<span class=\"__11 _604\"></span>krin<span class=\"__11 _604\"></span>gar till\u00e4mpas n\u00e4r ett framt<span class=\"__11 _602\"></span>ida kassafl\u00f6de \u00e4r h\u00e4nf\u00f6rligt<span class=\"__11 _602\"></span> till en re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>ad ti<span class=\"__11 _604\"></span>llg<span class=\"__11 _604\"></span>\u00e5ng e<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>er s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>d ell<span class=\"__11 _604\"></span>er e<span class=\"__11 _604\"></span>n h\u00f6<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>t sa<span class=\"__11 _604\"></span>nno<span class=\"__11 _604\"></span>lik framtida transaktion. S\u00e4kringsredovisning f\u00f6r s\u00e4kringar av nettoinv<span class=\"__11 _602\"></span>esteringar i utlandsverksamhet<span class=\"__11 _602\"></span> till\u00e4mpas n\u00e4r net<span class=\"__11 _604\"></span>toi<span class=\"__11 _604\"></span>nves<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>en \u00e4<span class=\"__11 _604\"></span>r i enl<span class=\"__11 _604\"></span>igh<span class=\"__11 _604\"></span>et m<span class=\"__11 _604\"></span>ed I<span class=\"__11 _604\"></span>AS 21<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>En k<span class=\"__11 _602\"></span>assafl\u00f6de<span class=\"__11 _604\"></span>ss\u00e4kring redovisas enligt f\u00f6ljande:<span class=\"__11 _602\"></span> a)  <span class=\"__11 _3e_7\"></span>de<span class=\"__11 _604\"></span>n se<span class=\"__11 _604\"></span>par<span class=\"__11 _604\"></span>ata kom<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>nten i e<span class=\"__11 _604\"></span>get ka<span class=\"__11 _604\"></span>pita<span class=\"__11 _604\"></span>l, re<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>v f\u00f6r k<span class=\"__11 _602\"></span>assafl\u00f6dess\u00e4kring, som \u00e4r<span class=\"__11 _602\"></span> f\u00f6rknippad<span class=\"__11 _602\"></span> med den  <span class=\"__11 _3e_7\"></span>s<span class=\"__11 _604\"></span>\u00e4kr<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>e po<span class=\"__11 _604\"></span>ste<span class=\"__11 _604\"></span>n ska ju<span class=\"__11 _604\"></span>ste<span class=\"__11 _604\"></span>ra<span class=\"__11 _604\"></span>s till d<span class=\"__11 _604\"></span>et l<span class=\"__11 _604\"></span>\u00e4gr<span class=\"__11 _604\"></span>e av f\u00f6<span class=\"__11 _604\"></span>lja<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e: den ackumulerade vinsten eller f\u00f6rlusten fr\u00e5n<span class=\"__11 _602\"></span> s\u00e4krings-<span class=\"__11 _649\"> </span>instrumentet fr\u00e5n<span class=\"__11 _602\"></span> den tidpunkt s\u00e4kringen ingicks eller den ackumulerade<span class=\"__11 _602\"></span> f\u00f6r\u00e4ndringen<span class=\"__11 _602\"></span> i v<span class=\"__11 _602\"></span>erkligt v<span class=\"__11 _602\"></span>\u00e4rde f<span class=\"__11 _602\"></span>\u00f6r den s\u00e4krade posten fr\u00e5n den tidpunkt s\u00e4kringen ingick, b<span class=\"__11 _602\"></span>)  <span class=\"__11 _3e_7\"></span>den del av v<span class=\"__11 _602\"></span>insten eller<span class=\"__11 _602\"></span> f\u00f6rlusten<span class=\"__11 _602\"></span> f\u00f6r s\u00e4kri<span class=\"__11 _602\"></span>ngsinstrumentet<span class=\"__11 _602\"></span> so<span class=\"__11 _604\"></span>m be<span class=\"__11 _604\"></span>st\u00e4<span class=\"__11 _604\"></span>ms var<span class=\"__11 _604\"></span>a en ef<span class=\"__11 _604\"></span>fe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tiv s<span class=\"__11 _604\"></span>\u00e4kr<span class=\"__11 _604\"></span>ing r<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>ovis<span class=\"__11 _604\"></span>as i \u00f6v<span class=\"__11 _604\"></span>ri<span class=\"__11 _604\"></span>gt totalre<span class=\"__11 _604\"></span>sul<span class=\"__11 _604\"></span>tat, c)<span class=\"__11 _602\"></span>  <span class=\"__11 _3e_7\"></span>\u00e5terst\u00e5ende vinst<span class=\"__11 _602\"></span> eller f\u00f6rlust<span class=\"__11 _602\"></span> f\u00f6r s\u00e4kri<span class=\"__11 _602\"></span>ngsinstrumentet<span class=\"__11 _602\"></span> \u00e4r s\u00e4<span class=\"__11 _604\"></span>kr<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>s <span class=\"__11 _611\"></span>in<span class=\"__11 _604\"></span>ef<span class=\"__11 _604\"></span>fek<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>vite<span class=\"__11 _604\"></span>t som s<span class=\"__11 _604\"></span>ka re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s i re<span class=\"__11 _604\"></span>sul<span class=\"__11 _604\"></span>tatet<span class=\"__11 _604\"></span>, d)  <span class=\"__11 _3e_7\"></span>de<span class=\"__11 _604\"></span>t be<span class=\"__11 _604\"></span>lop<span class=\"__11 _604\"></span>p so<span class=\"__11 _604\"></span>m ha<span class=\"__11 _604\"></span>r ac<span class=\"__11 _604\"></span>kum<span class=\"__11 _604\"></span>ule<span class=\"__11 _604\"></span>rat<span class=\"__11 _604\"></span>s i re<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>ven f\u00f6<span class=\"__11 _604\"></span>r kas<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>fl\u00f6dess<span class=\"__11 _604\"></span>\u00e4kring som h\u00e4rr\u00f6r fr\u00e5n<span class=\"__11 _602\"></span> s\u00e4kring av k<span class=\"__11 _602\"></span>assafl\u00f6den i enl<span class=\"__11 _604\"></span>igh<span class=\"__11 _604\"></span>et m<span class=\"__11 _604\"></span>ed a s<span class=\"__11 _604\"></span>ka red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s enl<span class=\"__11 _604\"></span>igt f<span class=\"__11 _604\"></span>\u00f6lj<span class=\"__11 _604\"></span>and<span class=\"__11 _604\"></span>e:  <span class=\"__11 _621\"> </span>i)  <span class=\"__11 _3e_7\"></span>om e<span class=\"__11 _604\"></span>n s\u00e4<span class=\"__11 _604\"></span>kra<span class=\"__11 _604\"></span>d pro<span class=\"__11 _604\"></span>gn<span class=\"__11 _604\"></span>os<span class=\"__11 _604\"></span>tis<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ad tr<span class=\"__11 _604\"></span>ans<span class=\"__11 _604\"></span>ak<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>on d\u00e4<span class=\"__11 _604\"></span>ref<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r le<span class=\"__11 _604\"></span>der t<span class=\"__11 _604\"></span>ill r<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>ovis<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g av e<span class=\"__11 _604\"></span>n icke<span class=\"__11 _604\"></span>-f<span class=\"__11 _604\"></span>ina<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>iel<span class=\"__11 _604\"></span>l til<span class=\"__11 _604\"></span>lg<span class=\"__11 _604\"></span>\u00e5ng e<span class=\"__11 _604\"></span>lle<span class=\"__11 _604\"></span>r skuld, eller<span class=\"__11 _602\"></span> en s\u00e4krad<span class=\"__11 _602\"></span> prognostiserad tr<span class=\"__11 _602\"></span>ansaktion f\u00f6r<span class=\"__11 _602\"></span> en ic<span class=\"__11 _604\"></span>ke<span class=\"__11 _604\"></span>-fin<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll ti<span class=\"__11 _604\"></span>llg<span class=\"__11 _604\"></span>\u00e5n<span class=\"__11 _604\"></span>g ell<span class=\"__11 _604\"></span>er s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>d bl<span class=\"__11 _604\"></span>ir et<span class=\"__11 _604\"></span>t bi<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>and<span class=\"__11 _604\"></span>e \u00e5tagande f\u00f6r vilk<span class=\"__11 _602\"></span>et s\u00e4kringsredovisning av v<span class=\"__11 _602\"></span>erkligt v\u00e4rd<span class=\"__11 _604\"></span>e til<span class=\"__11 _604\"></span>l\u00e4m<span class=\"__11 _604\"></span>pa<span class=\"__11 _604\"></span>s, s<span class=\"__11 _604\"></span>ka f\u00f6re<span class=\"__11 _604\"></span>tag<span class=\"__11 _604\"></span>et ta b<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>t de<span class=\"__11 _604\"></span>t fr\u00e5n d<span class=\"__11 _604\"></span>en res<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>v s<span class=\"__11 _604\"></span>om h<span class=\"__11 _604\"></span>\u00e4rr<span class=\"__11 _604\"></span>\u00f6r fr<span class=\"__11 _604\"></span>\u00e5n s\u00e4<span class=\"__11 _604\"></span>kr<span class=\"__11 _604\"></span>ing a<span class=\"__11 _604\"></span>v kas<span class=\"__11 _604\"></span>saf<span class=\"__11 _604\"></span>l\u00f6<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n oc<span class=\"__11 _604\"></span>h ta me<span class=\"__11 _604\"></span>d det d<span class=\"__11 _604\"></span>ire<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>t i det f\u00f6<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>ta an<span class=\"__11 _604\"></span>skaf<span class=\"__11 _604\"></span>fn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>sv\u00e4<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>t ell<span class=\"__11 _604\"></span>er ann<span class=\"__11 _604\"></span>at re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>at v\u00e4rd<span class=\"__11 _604\"></span>e f\u00f6<span class=\"__11 _604\"></span>r till<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>nge<span class=\"__11 _604\"></span>n el<span class=\"__11 _604\"></span>le<span class=\"__11 _604\"></span>r sku<span class=\"__11 _604\"></span>ld<span class=\"__11 _604\"></span>en, <span class=\"__11 _621\"> </span>ii)<span class=\"__11 _602\"></span>  <span class=\"__11 _3e_7\"></span>f\u00f6r alla<span class=\"__11 _602\"></span> kassafl\u00f6dess\u00e4kringar f<span class=\"__11 _602\"></span>\u00f6rutom dem<span class=\"__11 _602\"></span> som omfattas<span class=\"__11 _602\"></span> av i<span class=\"__11 _602\"></span>) sk<span class=\"__11 _602\"></span>a detta<span class=\"__11 _602\"></span> belopp omklassificeras f<span class=\"__11 _602\"></span>r\u00e5n den r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>v s<span class=\"__11 _604\"></span>om h<span class=\"__11 _604\"></span>\u00e4rr<span class=\"__11 _604\"></span>\u00f6r fr<span class=\"__11 _604\"></span>\u00e5n s\u00e4<span class=\"__11 _604\"></span>kri<span class=\"__11 _604\"></span>ng a<span class=\"__11 _604\"></span>v kas<span class=\"__11 _604\"></span>saf<span class=\"__11 _604\"></span>l\u00f6<span class=\"__11 _604\"></span>den t<span class=\"__11 _604\"></span>ill resultat<span class=\"__11 _602\"></span>et som<span class=\"__11 _602\"></span> en omklassificeringsjustering<span class=\"__11 _602\"></span> under sam<span class=\"__11 _604\"></span>ma p<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>iod e<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>er s<span class=\"__11 _604\"></span>amm<span class=\"__11 _604\"></span>a pe<span class=\"__11 _604\"></span>ri<span class=\"__11 _604\"></span>ode<span class=\"__11 _604\"></span>r un<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r vil<span class=\"__11 _604\"></span>ken el<span class=\"__11 _604\"></span>ler vilka<span class=\"__11 _602\"></span> de s\u00e4krade<span class=\"__11 _602\"></span> f\u00f6rv\u00e4nt<span class=\"__11 _602\"></span>ade fram<span class=\"__11 _602\"></span>tida k<span class=\"__11 _602\"></span>assafl\u00f6dena p\u00e5verkar<span class=\"__11 _602\"></span> resultatet,  <span class=\"__11 _621\"> </span>iii)  <span class=\"__11 _3e_7\"></span>o<span class=\"__11 _604\"></span>m de<span class=\"__11 _604\"></span>tta b<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>op<span class=\"__11 _604\"></span>p \u00e4r en f<span class=\"__11 _604\"></span>\u00f6rl<span class=\"__11 _604\"></span>us<span class=\"__11 _604\"></span>t oc<span class=\"__11 _604\"></span>h et<span class=\"__11 _604\"></span>t f\u00f6r<span class=\"__11 _604\"></span>etag  <span class=\"__11 _611\"></span>v\u00e4nta<span class=\"__11 _604\"></span>r sig a<span class=\"__11 _604\"></span>tt h<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>a ell<span class=\"__11 _604\"></span>er e<span class=\"__11 _604\"></span>n de<span class=\"__11 _604\"></span>l av f\u00f6r<span class=\"__11 _604\"></span>lu<span class=\"__11 _604\"></span>ste<span class=\"__11 _604\"></span>n inte ko<span class=\"__11 _604\"></span>mme<span class=\"__11 _604\"></span>r at<span class=\"__11 _604\"></span>t \u00e5tervinnas under<span class=\"__11 _602\"></span> en eller<span class=\"__11 _602\"></span> flera<span class=\"__11 _602\"></span> framt<span class=\"__11 _602\"></span>ida perioder<span class=\"__11 _602\"></span> ska<span class=\"__11 _602\"></span> det dock omedelbart omklassificera<span class=\"__11 _602\"></span> det belopp so<span class=\"__11 _604\"></span>m inte v\u00e4n<span class=\"__11 _604\"></span>tas b<span class=\"__11 _604\"></span>li \u00e5te<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>vu<span class=\"__11 _604\"></span>nne<span class=\"__11 _604\"></span>t till r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>ulta<span class=\"__11 _604\"></span>tet s<span class=\"__11 _604\"></span>om en omklassificeringsjustering. S\u00e4kringar av nettoinv<span class=\"__11 _602\"></span>esteringar i en utlandsverk<span class=\"__11 _602\"></span>samhet, ink<span class=\"__11 _604\"></span>lu<span class=\"__11 _604\"></span>sive e<span class=\"__11 _604\"></span>n s\u00e4<span class=\"__11 _604\"></span>kri<span class=\"__11 _604\"></span>ng av e<span class=\"__11 _604\"></span>n mo<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>t\u00e4r po<span class=\"__11 _604\"></span>st s<span class=\"__11 _604\"></span>om r<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>ovis<span class=\"__11 _604\"></span>as so<span class=\"__11 _604\"></span>m en de<span class=\"__11 _604\"></span>l av e<span class=\"__11 _604\"></span>n net<span class=\"__11 _604\"></span>toi<span class=\"__11 _604\"></span>nves<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>, ska re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as p<span class=\"__11 _604\"></span>\u00e5 et<span class=\"__11 _604\"></span>t lik<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>nande s\u00e4tt som<span class=\"__11 _602\"></span> kassafl\u00f6dess\u00e4kringar: den<span class=\"__11 _602\"></span> del av<span class=\"__11 _602\"></span> vinsten eller f\u00f6rl<span class=\"__11 _602\"></span>usten f\u00f6r<span class=\"__11 _602\"></span> s\u00e4kringsinstrument<span class=\"__11 _602\"></span>et som<span class=\"__11 _602\"></span> best\u00e4mts vara e<span class=\"__11 _604\"></span>n ef<span class=\"__11 _604\"></span>fek<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>v s\u00e4<span class=\"__11 _604\"></span>kri<span class=\"__11 _604\"></span>ng s<span class=\"__11 _604\"></span>ka red<span class=\"__11 _604\"></span>ovis<span class=\"__11 _604\"></span>as i \u00f6v<span class=\"__11 _604\"></span>rig<span class=\"__11 _604\"></span>t total<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>sul<span class=\"__11 _604\"></span>tat, oc<span class=\"__11 _604\"></span>h \u00f6vri<span class=\"__11 _604\"></span>g de<span class=\"__11 _604\"></span>l ska re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s i re<span class=\"__11 _604\"></span>sul<span class=\"__11 _604\"></span>tatr<span class=\"__11 _604\"></span>\u00e4kn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>. D<span class=\"__11 _604\"></span>en ac<span class=\"__11 _604\"></span>ku<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>mulerade vinst<span class=\"__11 _602\"></span>en eller<span class=\"__11 _602\"></span> f\u00f6rlusten f<span class=\"__11 _602\"></span>\u00f6r s\u00e4kringsinstrumen<span class=\"__11 _602\"></span>tet<span class=\"__11 _602\"></span> so<span class=\"__11 _604\"></span>m \u00e4r h\u00e4<span class=\"__11 _604\"></span>nf\u00f6r<span class=\"__11 _604\"></span>lig t<span class=\"__11 _604\"></span>ill d<span class=\"__11 _604\"></span>en ef<span class=\"__11 _604\"></span>fe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tiva d<span class=\"__11 _604\"></span>ele<span class=\"__11 _604\"></span>n av s<span class=\"__11 _604\"></span>\u00e4kr<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>gen o<span class=\"__11 _604\"></span>ch som har ackumulerats i valu<span class=\"__11 _602\"></span>taomr\u00e4kningsreser<span class=\"__11 _604\"></span>ven ska<span class=\"__11 _602\"></span> omk<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>if<span class=\"__11 _604\"></span>ice<span class=\"__11 _604\"></span>ra<span class=\"__11 _604\"></span>s fr\u00e5<span class=\"__11 _604\"></span>n eg<span class=\"__11 _604\"></span>et kapi<span class=\"__11 _604\"></span>tal ti<span class=\"__11 _604\"></span>ll re<span class=\"__11 _604\"></span>su<span class=\"__11 _604\"></span>ltate<span class=\"__11 _604\"></span>t vid e<span class=\"__11 _604\"></span>n <span class=\"ws0_11\"> </span>avy<span class=\"__11 _604\"></span>ttring eller delavy<span class=\"__11 _604\"></span>ttring av utlandsverksamheten<span class=\"__11 _649\"> </span>.<span class=\"__11 _649\"> </span>IFRS 7<span class=\"__11 _602\"></span> Finansi<span class=\"__11 _602\"></span>ella instrumen<span class=\"__11 _602\"></span>t:<span class=\"__11 _602\"></span> Upplysningar<span class=\"__11 _602\"></span> Upp<span class=\"__11 _604\"></span>ly<span class=\"__11 _604\"></span>sni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar l\u00e4<span class=\"__11 _604\"></span>mna<span class=\"__11 _604\"></span>s so<span class=\"__11 _604\"></span>m g\u00f6<span class=\"__11 _604\"></span>r det m<span class=\"__11 _604\"></span>\u00f6j<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t at<span class=\"__11 _604\"></span>t be<span class=\"__11 _604\"></span>d\u00f6m<span class=\"__11 _604\"></span>a dels betydelsen av<span class=\"__11 _602\"></span> finansiella<span class=\"__11 _602\"></span> instrument f<span class=\"__11 _602\"></span>\u00f6r f\u00f6re<span class=\"__11 _602\"></span>tagets fin<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>a st\u00e4<span class=\"__11 _604\"></span>lln<span class=\"__11 _604\"></span>ing o<span class=\"__11 _604\"></span>ch r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>ultat<span class=\"__11 _604\"></span>, de<span class=\"__11 _604\"></span>ls kar<span class=\"__11 _604\"></span>ak<span class=\"__11 _604\"></span>t\u00e4r o<span class=\"__11 _604\"></span>ch r<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>ker till f<span class=\"__11 _604\"></span>\u00f6lj<span class=\"__11 _604\"></span>d av f<span class=\"__11 _604\"></span>ina<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>iel<span class=\"__11 _604\"></span>la in<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>rum<span class=\"__11 _604\"></span>ent s<span class=\"__11 _604\"></span>om f<span class=\"__11 _604\"></span>\u00f6re<span class=\"__11 _604\"></span>tag<span class=\"__11 _604\"></span>et var<span class=\"__11 _604\"></span>it exp<span class=\"__11 _604\"></span>o<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>ner<span class=\"__11 _604\"></span>at f\u00f6<span class=\"__11 _604\"></span>r und<span class=\"__11 _604\"></span>er p<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>iod<span class=\"__11 _604\"></span>en o<span class=\"__11 _604\"></span>ch \u00e4<span class=\"__11 _604\"></span>r exp<span class=\"__11 _604\"></span>one<span class=\"__11 _604\"></span>rat f<span class=\"__11 _604\"></span>\u00f6r vi<span class=\"__11 _604\"></span>d rap<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>t<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>periodens slut<span class=\"__11 _604\"></span>. Upplysningarna skall<span class=\"__11 _602\"></span> ocks\u00e5 ge underlag f\u00f6r b<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>\u00f6m<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g av hu<span class=\"__11 _604\"></span>r de<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>a ris<span class=\"__11 _604\"></span>ker h<span class=\"__11 _604\"></span>ante<span class=\"__11 _604\"></span>ras a<span class=\"__11 _604\"></span>v f\u00f6r<span class=\"__11 _604\"></span>eta<span class=\"__11 _604\"></span>get<span class=\"__11 _604\"></span>. Standarden<span class=\"__11 _602\"></span> komplett<span class=\"__11 _602\"></span>erar principerna<span class=\"__11 _602\"></span> f\u00f6r redo<span class=\"__11 _602\"></span>visning, v\u00e4rdering och klassificering av finansiella tillg\u00e5ngar och sku<span class=\"__11 _604\"></span>ld<span class=\"__11 _604\"></span>er i I<span class=\"__11 _604\"></span>AS 32 o<span class=\"__11 _604\"></span>ch I<span class=\"__11 _604\"></span>FRS 9.<span class=\"__11 _649\"> </span>Standarden till\u00e4mpas f\u00f6r<span class=\"__11 _602\"></span> alla typer av finansiella instru<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>ment med<span class=\"__11 _602\"></span> undantag<span class=\"__11 _602\"></span> f\u00f6r f<span class=\"__11 _602\"></span>r\u00e4mst andelar<span class=\"__11 _602\"></span> i dotterf\u00f6ret<span class=\"__11 _602\"></span>ag, intr<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>sef<span class=\"__11 _604\"></span>\u00f6re<span class=\"__11 _604\"></span>tag o<span class=\"__11 _604\"></span>ch j<span class=\"__11 _604\"></span>oint ve<span class=\"__11 _604\"></span>ntur<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>, sa<span class=\"__11 _604\"></span>mt f\u00f6r<span class=\"__11 _604\"></span>pl<span class=\"__11 _604\"></span>ik<span class=\"__11 _604\"></span>tel<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>r f\u00f6r er<span class=\"__11 _604\"></span>s\u00e4t<span class=\"__11 _604\"></span>tn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>sp<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>ner t<span class=\"__11 _604\"></span>ill a<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>t\u00e4ll<span class=\"__11 _604\"></span>da e<span class=\"__11 _604\"></span>nli<span class=\"__11 _604\"></span>gt IA<span class=\"__11 _604\"></span>S 19<span class=\"__11 _631\"></span>, exem<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>lvi<span class=\"__11 _604\"></span>s  <span class=\"__11 _3e_7\"></span>pensionsplaner<span class=\"__11 _602\"></span>. S\u00e5ledes ing\u00e5r s\u00e5v\u00e4l upplupna r<span class=\"__11 _602\"></span>\u00e4nt<span class=\"__11 _602\"></span>e <span class=\"__11 _3e_7\"></span>int\u00e4kt<span class=\"__11 _602\"></span>er och depositioner<span class=\"__11 _602\"></span> som upplupna<span class=\"__11 _602\"></span> r\u00e4ntek<span class=\"__11 _602\"></span>ostnader i<span class=\"__11 _602\"></span> de l\u00e4m<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>nade upplysningarna. Upplupna  <span class=\"__11 _3e_7\"></span>i <span class=\"__11 _3e_7\"></span> <span class=\"__11 _611\"></span>nt\u00e4kt<span class=\"__11 _602\"></span>er avseende uppdr<span class=\"__11 _602\"></span>ag enligt en<span class=\"__11 _602\"></span>treprenadavtal<span class=\"__11 _602\"></span> \u00e4r i<span class=\"__11 _602\"></span>nte<span class=\"__11 _602\"></span> finansiella i<span class=\"__11 _602\"></span>nstrument.<span class=\"__11 _649\"> </span>Not 2<span class=\"__11 _604\"></span>.<span class=\"ff1_11 ls0_11 ws0_11\"> Kritiska uppsk<span class=\"__11 _602\"></span>attningar och bed\u00f6mningar<span class=\"__11 _649\"> </span></span>Kritisk<span class=\"__11 _602\"></span>a uppsk<span class=\"__11 _602\"></span>attningar<span class=\"__11 _602\"></span> och bed\u00f6mn<span class=\"__11 _602\"></span>ingar<span class=\"__11 _649\"> </span>F\u00f6ret<span class=\"__11 _602\"></span>agsledningen ha<span class=\"__11 _602\"></span>r med styrelsen<span class=\"__11 _602\"></span> och rev<span class=\"__11 _602\"></span>isions<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>kommi<span class=\"__11 _602\"></span>tt\u00e9n diskut<span class=\"__11 _602\"></span>erat<span class=\"__11 _602\"></span> utvecklingen och<span class=\"__11 _602\"></span> upplysningar<span class=\"__11 _602\"></span>na avseende k<span class=\"__11 _602\"></span>oncernens viktiga<span class=\"__11 _602\"></span> redovisn<span class=\"__11 _602\"></span>ingsprinciper och<span class=\"__11 _602\"></span> upp<span class=\"__11 _604\"></span>skat<span class=\"__11 _604\"></span>tn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar, samt ti<span class=\"__11 _604\"></span>ll\u00e4<span class=\"__11 _604\"></span>mp<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n av de<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>a pr<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>cip<span class=\"__11 _604\"></span>er och uppskattningar<span class=\"__11 _602\"></span>.<span class=\"__11 _649\"> </span>Kritiska uppsk<span class=\"__11 _602\"></span>attningarna och bed\u00f6mningar vid till\u00e4mp<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>ningen av<span class=\"__11 _602\"></span> koncernens<span class=\"__11 _602\"></span> redov<span class=\"__11 _602\"></span>isningsprinciper<span class=\"__11 _631\"></span>, vilk<span class=\"__11 _602\"></span>a har en<span class=\"__11 _602\"></span> sig<span class=\"__11 _604\"></span>nif<span class=\"__11 _604\"></span>ikant r<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>k at<span class=\"__11 _604\"></span>t le<span class=\"__11 _604\"></span>da ti<span class=\"__11 _604\"></span>ll ma<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>iel<span class=\"__11 _604\"></span>la ju<span class=\"__11 _604\"></span>ste<span class=\"__11 _604\"></span>ri<span class=\"__11 _604\"></span>nga<span class=\"__11 _604\"></span>r av d<span class=\"__11 _604\"></span>et bo<span class=\"__11 _604\"></span>kf<span class=\"__11 _604\"></span>\u00f6rd<span class=\"__11 _604\"></span>a v\u00e4rd<span class=\"__11 _604\"></span>et p<span class=\"__11 _604\"></span>\u00e5 till<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar oc<span class=\"__11 _604\"></span>h sk<span class=\"__11 _604\"></span>uld<span class=\"__11 _604\"></span>er, bes<span class=\"__11 _604\"></span>kr<span class=\"__11 _604\"></span>ivs h<span class=\"__11 _604\"></span>\u00e4r.<span class=\"__11 _649\"> </span>Nedskrivnin<span class=\"__11 _604\"></span>gspr\u00f6vning av goodwill<span class=\"__11 _649\"> </span>Vid ber\u00e4kn<span class=\"__11 _602\"></span>ing av<span class=\"__11 _602\"></span> kassagenererande<span class=\"__11 _602\"></span> enheters<span class=\"__11 _602\"></span> \u00e5tervin<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>ningsv\u00e4r<span class=\"__11 _602\"></span>de f\u00f6r<span class=\"__11 _602\"></span> be <span class=\"__11 _3e_7\"></span>d\u00f6mning av ev<span class=\"__11 _602\"></span>entuell<span class=\"__11 _602\"></span>t nedskrivnings<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>be<span class=\"__11 _604\"></span>hov av g<span class=\"__11 _604\"></span>oo<span class=\"__11 _604\"></span>dwi<span class=\"__11 _604\"></span>ll, h<span class=\"__11 _604\"></span>ar fl<span class=\"__11 _604\"></span>era a<span class=\"__11 _604\"></span>ntag<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n om fr<span class=\"__11 _604\"></span>amti<span class=\"__11 _604\"></span>da f\u00f6rh\u00e5llanden och uppskattningar av parametrar<span class=\"__11 _602\"></span> gjort<span class=\"__11 _604\"></span>s. En re<span class=\"__11 _604\"></span>dog<span class=\"__11 _604\"></span>\u00f6r<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>se av d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>a \u00e5ter<span class=\"__11 _604\"></span>f<span class=\"__11 _604\"></span>inn<span class=\"__11 _604\"></span>s i not 1<span class=\"__11 _604\"></span>8. S<span class=\"__11 _604\"></span>om f\u00f6<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>st\u00e5<span class=\"__11 _604\"></span>s av beskrivningen i noten<span class=\"__11 _602\"></span> skulle st\u00f6rre \u00e4ndringar av<span class=\"__11 _602\"></span> f\u00f6rut<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>s\u00e4t<span class=\"__11 _604\"></span>tn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>arn<span class=\"__11 _604\"></span>a f\u00f6r d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>a anta<span class=\"__11 _604\"></span>gan<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n oc<span class=\"__11 _604\"></span>h upp<span class=\"__11 _604\"></span>ska<span class=\"__11 _604\"></span>ttn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar kun<span class=\"__11 _604\"></span>na h<span class=\"__11 _604\"></span>a en v\u00e4s<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>tlig e<span class=\"__11 _604\"></span>ff<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>t p\u00e5 v\u00e4<span class=\"__11 _604\"></span>rd<span class=\"__11 _604\"></span>et av g<span class=\"__11 _604\"></span>oo<span class=\"__11 _604\"></span>dwil<span class=\"__11 _604\"></span>l.<span class=\"__11 _649\"> </span>Pensionsantaganden<span class=\"__11 _649\"> </span>Skansk<span class=\"__11 _602\"></span>a har<span class=\"__11 _602\"></span> f\u00f6rm\u00e5nsbaserade<span class=\"__11 _602\"></span> pensionsplaner i<span class=\"__11 _602\"></span> flera l\u00e4n<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r. Plane<span class=\"__11 _604\"></span>rn<span class=\"__11 _604\"></span>a re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s en<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t IAS 19 vil<span class=\"__11 _604\"></span>ket in<span class=\"__11 _604\"></span>neb<span class=\"__11 _604\"></span>\u00e4r a<span class=\"__11 _604\"></span>tt pensions\u00e5tagande<span class=\"__11 _604\"></span>na ber\u00e4knas med aktuariella antagan<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>den och att f\u00f6rvaltningstillg\u00e5ngarna marknadsv\u00e4rderas p\u00e5 balansdagen<span class=\"__11 _604\"></span>. Effekten av \u00e4ndrade aktuariella ant<span class=\"__11 _602\"></span>a<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>ganden och marknadsv\u00e4rdering av f\u00f6rvaltningstillg\u00e5ng<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>arna redovisas som omv<span class=\"__11 _602\"></span>\u00e4rderingar i \u00f6vrig<span class=\"__11 _602\"></span>t total<span class=\"__11 _602\"></span>resultat. Omv\u00e4rderingarna p\u00e5verk<span class=\"__11 _602\"></span>ar r\u00e4nteb\u00e4rande pensions-<span class=\"__11 _649\"> </span>skulder och eget kapit<span class=\"__11 _602\"></span>al.<span class=\"__11 _649\"> </span>I not 28 g<span class=\"__11 _604\"></span>es e<span class=\"__11 _604\"></span>n red<span class=\"__11 _604\"></span>og<span class=\"__11 _604\"></span>\u00f6r<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>se f\u00f6<span class=\"__11 _604\"></span>r de an<span class=\"__11 _604\"></span>tag<span class=\"__11 _604\"></span>and<span class=\"__11 _604\"></span>en o<span class=\"__11 _604\"></span>ch f\u00f6<span class=\"__11 _604\"></span>r <span class=\"__11 _611\"></span>ut<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>s\u00e4t<span class=\"__11 _604\"></span>tn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar s<span class=\"__11 _604\"></span>om li<span class=\"__11 _604\"></span>gg<span class=\"__11 _604\"></span>er ti<span class=\"__11 _604\"></span>ll gr<span class=\"__11 _604\"></span>un<span class=\"__11 _604\"></span>d f\u00f6r re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n av pensionsskulden inklusi<span class=\"__11 _602\"></span>ve k<span class=\"__11 _602\"></span>\u00e4nslighetsana<span class=\"__11 _602\"></span>lys.<span class=\"__11 _649\"> </span>Int\u00e4ktsredo<span class=\"__11 _602\"></span>visning<span class=\"__11 _602\"></span> \u00f6v<span class=\"__11 _631\"></span>er tid<span class=\"__11 _649\"> </span>Skan<span class=\"__11 _604\"></span>ska ti<span class=\"__11 _604\"></span>ll\u00e4<span class=\"__11 _604\"></span>mp<span class=\"__11 _604\"></span>ar in<span class=\"__11 _604\"></span>t\u00e4k<span class=\"__11 _604\"></span>ts<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>ing \u00f6ve<span class=\"__11 _604\"></span>r tid i<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span>m Byg<span class=\"__11 _604\"></span>gver<span class=\"__11 _604\"></span>ksa<span class=\"__11 _604\"></span>mh<span class=\"__11 _604\"></span>eten<span class=\"__11 _604\"></span>. U<span class=\"__11 _604\"></span>tifr\u00e5<span class=\"__11 _604\"></span>n en s<span class=\"__11 _604\"></span>lut<span class=\"__11 _604\"></span>l\u00e4<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>spr<span class=\"__11 _604\"></span>og<span class=\"__11 _604\"></span>nos f<span class=\"__11 _604\"></span>\u00f6r pro<span class=\"__11 _604\"></span>jek<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>ts r<span class=\"__11 _604\"></span>esu<span class=\"__11 _604\"></span>ltat<span class=\"__11 _604\"></span>ut<span class=\"__11 _604\"></span>fall r<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>ovis<span class=\"__11 _604\"></span>as s<span class=\"__11 _604\"></span>uc<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>siv<span class=\"__11 _604\"></span>t u<span class=\"__11 _604\"></span>nde<span class=\"__11 _604\"></span>r pro<span class=\"__11 _604\"></span>jek<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>ts va<span class=\"__11 _604\"></span>rak<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>ghe<span class=\"__11 _604\"></span>t re<span class=\"__11 _604\"></span>sul<span class=\"__11 _604\"></span>tat ba<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>rat p<span class=\"__11 _604\"></span>\u00e5 pr<span class=\"__11 _604\"></span>oje<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tet<span class=\"__11 _604\"></span>s f\u00e4rdigst\u00e4llandegrad. Detta kr\u00e4ver att projektint\u00e4kter och projektkostnader<span class=\"__11 _602\"></span> kan<span class=\"__11 _602\"></span> storleksbest\u00e4mmas<span class=\"__11 _602\"></span> p\u00e5 ett t<span class=\"__11 _602\"></span>illf\u00f6r<span class=\"__11 _631\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>litl<span class=\"__11 _604\"></span>igt s<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>. F\u00f6ru<span class=\"__11 _604\"></span>ts<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>tni<span class=\"__11 _604\"></span>nge<span class=\"__11 _604\"></span>n f\u00f6r d<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>ta \u00e4r a<span class=\"__11 _604\"></span>tt ef<span class=\"__11 _604\"></span>fe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tiva o<span class=\"__11 _604\"></span>ch samordnade sy<span class=\"__11 _602\"></span>stem f\u00f6r<span class=\"__11 _602\"></span> kal<span class=\"__11 _602\"></span>kylering, prognos och i<span class=\"__11 _602\"></span>nt\u00e4kts/<span class=\"__11 _649\"> </span>kostnadsra<span class=\"__11 _602\"></span>pportering finns<span class=\"__11 _602\"></span> i k<span class=\"__11 _602\"></span>oncernen. Syst<span class=\"__11 _602\"></span>emet kr\u00e4v<span class=\"__11 _602\"></span>er vid<span class=\"__11 _604\"></span>are e<span class=\"__11 _604\"></span>n kon<span class=\"__11 _604\"></span>sek<span class=\"__11 _604\"></span>ve<span class=\"__11 _604\"></span>nt be<span class=\"__11 _604\"></span>d\u00f6<span class=\"__11 _604\"></span>mn<span class=\"__11 _604\"></span>ing (<span class=\"__11 _604\"></span>pro<span class=\"__11 _604\"></span>gn<span class=\"__11 _604\"></span>os) av pr<span class=\"__11 _604\"></span>oje<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tet<span class=\"__11 _604\"></span>s slutliga utfall, inklusive<span class=\"__11 _602\"></span> analys av avvikelser i f<span class=\"__11 _602\"></span>\u00f6rh\u00e5llande till tidigare bed\u00f6mningstillf\u00e4lle. Denna kritiska bed\u00f6mning g\u00f6<span class=\"__11 _604\"></span>rs m<span class=\"__11 _604\"></span>ins<span class=\"__11 _604\"></span>t en g<span class=\"__11 _604\"></span>\u00e5ng p<span class=\"__11 _604\"></span>er k<span class=\"__11 _604\"></span>va<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>tal<span class=\"__11 _604\"></span>. Det ve<span class=\"__11 _604\"></span>rk<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>a ut<span class=\"__11 _604\"></span>fal<span class=\"__11 _604\"></span>let a<span class=\"__11 _604\"></span>v pro<span class=\"__11 _604\"></span>jek<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>t vid d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>s sl<span class=\"__11 _604\"></span>ut kan d<span class=\"__11 _604\"></span>oc<span class=\"__11 _604\"></span>k av<span class=\"__11 _604\"></span>vi<span class=\"__11 _604\"></span>ka, ant<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>en p<span class=\"__11 _604\"></span>os<span class=\"__11 _604\"></span>itiv<span class=\"__11 _604\"></span>t ell<span class=\"__11 _604\"></span>er n<span class=\"__11 _604\"></span>eg<span class=\"__11 _604\"></span>ativ<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>, fr\u00e5<span class=\"__11 _604\"></span>n den<span class=\"__11 _604\"></span>na b<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>\u00f6m<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g. Tv<span class=\"__11 _651\"></span>i<span class=\"__11 _651\"></span>s<span class=\"__11 _651\"></span>t<span class=\"__11 _651\"></span>e<span class=\"__11 _651\"></span>r<span class=\"__11 _604\"></span> Led<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>ns b<span class=\"__11 _604\"></span>\u00e4s<span class=\"__11 _604\"></span>ta be<span class=\"__11 _604\"></span>d\u00f6<span class=\"__11 _604\"></span>mni<span class=\"__11 _604\"></span>ng h<span class=\"__11 _604\"></span>ar be<span class=\"__11 _604\"></span>ak<span class=\"__11 _604\"></span>tat<span class=\"__11 _604\"></span>s vi<span class=\"__11 _604\"></span>d re<span class=\"__11 _604\"></span>do<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>vis<span class=\"__11 _604\"></span>ni<span class=\"__11 _604\"></span>nge<span class=\"__11 _604\"></span>n av t<span class=\"__11 _604\"></span>vi<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>ga b<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>opp m<span class=\"__11 _604\"></span>en d<span class=\"__11 _604\"></span>et fa<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>ka framt<span class=\"__11 _604\"></span>ida  <span class=\"__11 _3e_7\"></span>ut<span class=\"__11 _604\"></span>fa<span class=\"__11 _604\"></span>lle<span class=\"__11 _604\"></span>t kan av<span class=\"__11 _604\"></span>vi<span class=\"__11 _604\"></span>ka fr\u00e5<span class=\"__11 _604\"></span>n det b<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>\u00f6m<span class=\"__11 _604\"></span>da<span class=\"__11 _604\"></span>. Se n<span class=\"__11 _604\"></span>ot 33 o<span class=\"__11 _604\"></span>ch n<span class=\"__11 _604\"></span>ot 29.<span class=\"__11 _649\"> </span>Inv<span class=\"__11 _602\"></span>esteringar<span class=\"__11 _602\"></span> i OPS-por<span class=\"__11 _604\"></span>tf\u00f6ljen<span class=\"__11 _649\"> </span>I not 20 B a<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>es b<span class=\"__11 _604\"></span>er\u00e4<span class=\"__11 _604\"></span>kn<span class=\"__11 _604\"></span>ade v\u00e4<span class=\"__11 _604\"></span>rd<span class=\"__11 _604\"></span>en f\u00f6<span class=\"__11 _604\"></span>r gjo<span class=\"__11 _604\"></span>rd<span class=\"__11 _604\"></span>a inves<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>ringar<span class=\"__11 _602\"></span>. Ber\u00e4knade marknads <span class=\"__11 _611\"></span>v\u00e4rden by<span class=\"__11 _602\"></span>gger p\u00e5 diskont<span class=\"__11 _602\"></span>e<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>rin<span class=\"__11 _604\"></span>g av f\u00f6<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>v\u00e4nta<span class=\"__11 _604\"></span>de kas<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>afl<span class=\"__11 _604\"></span>\u00f6de<span class=\"__11 _604\"></span>n f\u00f6r r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tive inve<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>eri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>. Som diskonteringsr\u00e4nta<span class=\"__11 _602\"></span> har anv<span class=\"__11 _602\"></span>\u00e4nts bed\u00f6mda avkast<span class=\"__11 _602\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>ningskrav p\u00e5 inv<span class=\"__11 _602\"></span>esteringar av detta slag. F\u00f6r\u00e4ndringar i f\u00f6r<span class=\"__11 _604\"></span>v\u00e4<span class=\"__11 _604\"></span>ntad<span class=\"__11 _604\"></span>e kas<span class=\"__11 _604\"></span>saf<span class=\"__11 _604\"></span>l\u00f6<span class=\"__11 _604\"></span>den<span class=\"__11 _604\"></span>, so<span class=\"__11 _604\"></span>m i fl<span class=\"__11 _604\"></span>era fa<span class=\"__11 _604\"></span>ll s<span class=\"__11 _604\"></span>tr\u00e4<span class=\"__11 _604\"></span>cker s<span class=\"__11 _604\"></span>ig 20\u201330 \u00e5r f<span class=\"__11 _602\"></span>ram\u00e5t i tiden,<span class=\"__11 _602\"></span> och/eller \u00e4ndrade avk<span class=\"__11 _602\"></span>astnings<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>krav kan<span class=\"__11 _602\"></span> v\u00e4sentligt p\u00e5v<span class=\"__11 _602\"></span>erka s\u00e5v\u00e4l<span class=\"__11 _602\"></span> ber\u00e4knade v\u00e4rden som red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>de v\u00e4r<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n f\u00f6r re<span class=\"__11 _604\"></span>sp<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>ve inve<span class=\"__11 _604\"></span>ste<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>g. R<span class=\"__11 _604\"></span>iske<span class=\"__11 _604\"></span>n f\u00f6r v\u00e4sentlig p\u00e5verk<span class=\"__11 _602\"></span>an minskar<span class=\"__11 _602\"></span> gradvis i takt med att<span class=\"__11 _602\"></span> antalet projekt blir f\u00e4rre.<span class=\"__11 _649\"> </span>Oms\u00e4ttningsfastigheter<span class=\"__11 _649\"> </span>Ang<span class=\"__11 _604\"></span>ivet s<span class=\"__11 _604\"></span>am<span class=\"__11 _604\"></span>ma<span class=\"__11 _604\"></span>nla<span class=\"__11 _604\"></span>gt m<span class=\"__11 _604\"></span>ark<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>dsv\u00e4<span class=\"__11 _604\"></span>rde i n<span class=\"__11 _604\"></span>ot 22 \u00e4<span class=\"__11 _604\"></span>r be<span class=\"__11 _604\"></span>r\u00e4k<span class=\"__11 _604\"></span>nat utifr\u00e5<span class=\"__11 _602\"></span>n r\u00e5dande<span class=\"__11 _602\"></span> prisniv\u00e5<span class=\"__11 _602\"></span> p\u00e5 respektive ort f<span class=\"__11 _602\"></span>\u00f6r de enskilda<span class=\"__11 _602\"></span> fastigheterna. F\u00f6r\u00e4ndringar i<span class=\"__11 _602\"></span> utbud av liknande fastig<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>hete<span class=\"__11 _604\"></span>r li<span class=\"__11 _604\"></span>kso<span class=\"__11 _604\"></span>m \u00e4nd<span class=\"__11 _604\"></span>rad e<span class=\"__11 _604\"></span>f<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>fr<span class=\"__11 _604\"></span>\u00e5ga<span class=\"__11 _604\"></span>n p\u00e5 g<span class=\"__11 _604\"></span>run<span class=\"__11 _604\"></span>d av \u00e4<span class=\"__11 _604\"></span>ndr<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>e avkastningskrav kan<span class=\"__11 _602\"></span> v\u00e4sentligt p\u00e5v<span class=\"__11 _602\"></span>erka s\u00e5v<span class=\"__11 _602\"></span>\u00e4l bed\u00f6mda marknadsv\u00e4rden<span class=\"__11 _602\"></span> som redo<span class=\"__11 _602\"></span>visade v\u00e4r<span class=\"__11 _602\"></span>den f\u00f6r<span class=\"__11 _602\"></span> respektive fastig<span class=\"__11 _604\"></span>het. Inom k<span class=\"__11 _602\"></span>ommersiella fastighe<span class=\"__11 _602\"></span>ter avser<span class=\"__11 _602\"></span> de uppsk<span class=\"__11 _602\"></span>attade marknadsv\u00e4rdena f\u00f6r p\u00e5g\u00e5ende projekt varje fastighet vid f\u00e4rdigst\u00e4llande och till<span class=\"__11 _602\"></span> full uth<span class=\"__11 _602\"></span>yrning.<span class=\"__11 _649\"> </span>F<span class=\"__11 _602\"></span>\u00f6r bostadsutv<span class=\"__11 _602\"></span>ecklingsverk<span class=\"__11 _602\"></span>samheten \u00e4r<span class=\"__11 _602\"></span> tillg\u00e5ngen p\u00e5 kapi<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>tal och priset f<span class=\"__11 _602\"></span>\u00f6r k<span class=\"__11 _602\"></span>apital f<span class=\"__11 _602\"></span>\u00f6r att finansiera bost<span class=\"__11 _602\"></span>ads <span class=\"__11 _3e_7\"></span>k\u00f6parnas inv<span class=\"__11 _602\"></span>estering en kritisk f<span class=\"__11 _602\"></span>aktor<span class=\"__11 _650\"></span>. B<span class=\"__11 _604\"></span>ed\u00f6mda marknads <span class=\"__11 _3e_7\"></span>v\u00e4rden avser \u00e4ven h\u00e4r<span class=\"__11 _602\"></span> fastighe<span class=\"__11 _602\"></span>ter <span class=\"__11 _602\"></span>vid f\u00e4r<span class=\"__11 _602\"></span>digst\u00e4llande, och h\u00e4nsyn tas till det <span class=\"__11 _602\"></span>v\u00e4rde som k<span class=\"__11 _631\"></span>an erh\u00e5llas inom sedvanlig konjunktu-<span class=\"__11 _649\"> </span>rcyk<span class=\"__11 _602\"></span>el. Angiven r<span class=\"__11 _602\"></span>edovisningsprincip vid f<span class=\"__11 _602\"></span>\u00f6rs\u00e4ljning av f<span class=\"__11 _602\"></span>astig<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>heter<span class=\"__11 _602\"></span> genom avyttring av bolag framg\u00e5r i no<span class=\"__11 _602\"></span>t 1. F\u00f6rvaltningsfastigheter<span class=\"ff1_11 ls0_11 ws0_11\"> </span>F\u00f6r kr<span class=\"__11 _604\"></span>iti<span class=\"__11 _604\"></span>ska ant<span class=\"__11 _604\"></span>aga<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>en o<span class=\"__11 _604\"></span>ch b<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>\u00f6mn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar i s<span class=\"__11 _604\"></span>amb<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>d me<span class=\"__11 _604\"></span>d v\u00e4rd<span class=\"__11 _604\"></span>eri<span class=\"__11 _604\"></span>ng a<span class=\"__11 _604\"></span>v f\u00f6r<span class=\"__11 _604\"></span>val<span class=\"__11 _604\"></span>tni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>sfa<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>gh<span class=\"__11 _604\"></span>eter s<span class=\"__11 _604\"></span>e not 4<span class=\"__11 _604\"></span>0. S<span class=\"__11 _604\"></span>kans<span class=\"__11 _604\"></span>ka red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sar s<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>a f\u00f6r<span class=\"__11 _604\"></span>va<span class=\"__11 _604\"></span>ltni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>sfa<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>gh<span class=\"__11 _604\"></span>eter t<span class=\"__11 _604\"></span>ill ve<span class=\"__11 _604\"></span>rk<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t v\u00e4rd<span class=\"__11 _604\"></span>e d\u00e4r realiserade<span class=\"__11 _602\"></span> och orealiserade<span class=\"__11 _602\"></span> v\u00e4rdef<span class=\"__11 _602\"></span>\u00f6r\u00e4ndringar r<span class=\"__11 _602\"></span>edo<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>visas i resultatr\u00e4kningen. Resulta<span class=\"__11 _602\"></span>tet k<span class=\"__11 _602\"></span>an d\u00e4rf\u00f6r p\u00e5verkas<span class=\"__11 _602\"></span> v\u00e4sentligt av<span class=\"__11 _602\"></span> f\u00f6r\u00e4ndringar i marknadens prisniv\u00e5er och av<span class=\"__11 _602\"></span> \u00e4ndringar i ant<span class=\"__11 _602\"></span>aganden vid v\u00e4rdering till<span class=\"__11 _602\"></span> verkligt v<span class=\"__11 _602\"></span>\u00e4rde<span class=\"__11 _649\"> </span>.<span class=\"__11 _649\"> </span>Not 3<span class=\"__11 _604\"></span>.<span class=\"ff1_11 ls0_11 ws0_11\">  <span class=\"__11 _4a_7\"></span>Effek<span class=\"__11 _602\"></span>ter<span class=\"__11 _602\"></span> av \u00e4ndr<span class=\"__11 _602\"></span>ade redo<span class=\"__11 _602\"></span>visningsprinciper<span class=\"__11 _649\"> </span></span>Varken un<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r \u00e5re<span class=\"__11 _604\"></span>t ell<span class=\"__11 _604\"></span>er j<span class=\"__11 _604\"></span>\u00e4mf\u00f6<span class=\"__11 _604\"></span>rel<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>\u00e5r<span class=\"__11 _604\"></span>et ha<span class=\"__11 _604\"></span>r ef<span class=\"__11 _604\"></span>fek<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r p\u00e5 <span class=\"ws0_11\"> </span>grund av \u00e4ndrade redovisningsprinciper redovisats.<span class=\"__11 _649\"> </span>Not 4<span class=\"__11 _604\"></span>.<span class=\"ff1_11 ls0_11 ws0_11\"> R\u00f6r<span class=\"__11 _602\"></span>elsesegmen<span class=\"__11 _602\"></span>t<span class=\"__11 _649\"> </span></span>Som r\u00f6r<span class=\"__11 _602\"></span>elsesegment<span class=\"__11 _602\"></span> redov<span class=\"__11 _602\"></span>isas Sk<span class=\"__11 _602\"></span>ansk<span class=\"__11 _602\"></span>as ve<span class=\"__11 _602\"></span>rksamhe<span class=\"__11 _602\"></span>ts<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>grenar; By<span class=\"__11 _602\"></span>ggverk<span class=\"__11 _602\"></span>samhet, Bostadsutv<span class=\"__11 _602\"></span>eckling, K<span class=\"__11 _602\"></span>ommersiell fastig<span class=\"__11 _604\"></span>hetsu<span class=\"__11 _604\"></span>tvec<span class=\"__11 _604\"></span>kling oc<span class=\"__11 _604\"></span>h F\u00f6rvaltnin<span class=\"__11 _604\"></span>gsfas<span class=\"__11 _604\"></span>tighete<span class=\"__11 _604\"></span>r<span class=\"__11 _602\"></span>. V<span class=\"__11 _602\"></span>erk-<span class=\"__11 _649\"> </span>samhetsgrenarna<span class=\"__11 _602\"></span> sammanfal<span class=\"__11 _602\"></span>ler med Sk<span class=\"__11 _602\"></span>ansk<span class=\"__11 _602\"></span>as operati<span class=\"__11 _602\"></span>va organisation s\u00e5 som k<span class=\"__11 _602\"></span>oncernledning<span class=\"__11 _604\"></span>en f\u00f6ljer v<span class=\"__11 _602\"></span>erksam<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>heten. K<span class=\"__11 _631\"></span>oncernledningen utg\u00f6r<span class=\"__11 _602\"></span> Skansk<span class=\"__11 _602\"></span>as \u201dh\u00f6gste v<span class=\"__11 _602\"></span>erk<span class=\"__11 _631\"></span>-<span class=\"__11 _649\"> </span>st\u00e4llande beslutsfattare\u201d<span class=\"__11 _631\"></span>.<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>arje r\u00f6relsesegment bedriver skilda typer av verksam-<span class=\"__11 _649\"> </span>hete<span class=\"__11 _604\"></span>r me<span class=\"__11 _604\"></span>d ol<span class=\"__11 _604\"></span>ika ri<span class=\"__11 _604\"></span>sker. Byg<span class=\"__11 _604\"></span>gve<span class=\"__11 _604\"></span>rks<span class=\"__11 _604\"></span>amh<span class=\"__11 _604\"></span>et om<span class=\"__11 _604\"></span>fat<span class=\"__11 _604\"></span>tar s<span class=\"__11 _604\"></span>\u00e5v\u00e4l hus- som anl\u00e4ggn<span class=\"__11 _602\"></span>ingsbyggnader<span class=\"__11 _631\"></span>.<span class=\"__11 _649\"> </span>Bostadsutveckling utvecklar<span class=\"__11 _602\"></span> bostadsprojekt f\u00f6r<span class=\"__11 _602\"></span> omedel-<span class=\"__11 _649\"> </span>bar f\u00f6rs\u00e4ljning.  <span class=\"__11 _3e_7\"></span>B<span class=\"__11 _604\"></span>o <span class=\"__11 _3e_7\"></span>st\u00e4dern<span class=\"__11 _604\"></span>a anpassas till utvalda kund<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>gru<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>er. Enhe<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>na sva<span class=\"__11 _604\"></span>rar f\u00f6<span class=\"__11 _604\"></span>r at<span class=\"__11 _604\"></span>t  <span class=\"__11 _3e_7\"></span>p<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>ner<span class=\"__11 _604\"></span>a oc<span class=\"__11 _604\"></span>h s\u00e4<span class=\"__11 _604\"></span>lja pro<span class=\"__11 _604\"></span>jek<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>n<span class=\"__11 _604\"></span>. Byg<span class=\"__11 _604\"></span>gup<span class=\"__11 _604\"></span>pd<span class=\"__11 _604\"></span>rag<span class=\"__11 _604\"></span>en u<span class=\"__11 _604\"></span>tf\u00f6<span class=\"__11 _604\"></span>rs a<span class=\"__11 _604\"></span>v de byg<span class=\"__11 _604\"></span>gan<span class=\"__11 _604\"></span>de e<span class=\"__11 _604\"></span>nh<span class=\"__11 _604\"></span>e<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>terna i<span class=\"__11 _602\"></span> verk<span class=\"__11 _602\"></span>samhetsgren By<span class=\"__11 _602\"></span>ggverk<span class=\"__11 _602\"></span>samhet p\u00e5<span class=\"__11 _602\"></span> respektive<span class=\"__11 _602\"></span> marknad. Kommersiell fastighetsut<span class=\"__11 _604\"></span>veckling initierar<span class=\"__11 _631\"></span>, utveck<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>lar, hyr ut oc<span class=\"__11 _604\"></span>h s\u00e4<span class=\"__11 _604\"></span>lje<span class=\"__11 _604\"></span>r komm<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>la fa<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>gh<span class=\"__11 _604\"></span>ets<span class=\"__11 _604\"></span>pr<span class=\"__11 _604\"></span>o<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>jek<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>. Pr<span class=\"__11 _604\"></span>oje<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tut<span class=\"__11 _604\"></span>vec<span class=\"__11 _604\"></span>kl<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>en fo<span class=\"__11 _604\"></span>ku<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>ras p<span class=\"__11 _604\"></span>\u00e5 konto<span class=\"__11 _604\"></span>r, hande<span class=\"__11 _604\"></span>l sam<span class=\"__11 _604\"></span>t lo<span class=\"__11 _604\"></span>gis<span class=\"__11 _604\"></span>tik<span class=\"__11 _604\"></span> <span class=\"__11 _611\"></span>fas<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>ghe<span class=\"__11 _604\"></span>ter. Bygg<span class=\"__11 _604\"></span>up<span class=\"__11 _604\"></span>pd<span class=\"__11 _604\"></span>rag<span class=\"__11 _604\"></span>en ut<span class=\"__11 _604\"></span>f\u00f6<span class=\"__11 _604\"></span>rs p<span class=\"__11 _604\"></span>\u00e5 de fl<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>ta ma<span class=\"__11 _604\"></span>rk<span class=\"__11 _604\"></span>nad<span class=\"__11 _604\"></span>er a<span class=\"__11 _604\"></span>v se<span class=\"__11 _604\"></span>g <span class=\"__11 _3e_7\"></span>m<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>tet Byg<span class=\"__11 _604\"></span>gve<span class=\"__11 _604\"></span>rks<span class=\"__11 _604\"></span>am<span class=\"__11 _604\"></span>het<span class=\"__11 _604\"></span>. Byg<span class=\"__11 _604\"></span>gup<span class=\"__11 _604\"></span>pd<span class=\"__11 _604\"></span>rag<span class=\"__11 _604\"></span>en u<span class=\"__11 _604\"></span>tf\u00f6<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>s av de byg<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>nde e<span class=\"__11 _604\"></span>nh<span class=\"__11 _604\"></span>eter<span class=\"__11 _604\"></span>na d<span class=\"__11 _604\"></span>\u00e4r Skansk<span class=\"__11 _602\"></span>a har<span class=\"__11 _602\"></span> Byggv<span class=\"__11 _602\"></span>erksamhet. In<span class=\"__11 _602\"></span>ternpriss\u00e4ttningen<span class=\"__11 _602\"></span> mellan r<span class=\"__11 _602\"></span>\u00f6relsesegment<span class=\"__11 _602\"></span>en sk<span class=\"__11 _602\"></span>er ti<span class=\"__11 _602\"></span>ll markna<span class=\"__11 _602\"></span>dsm\u00e4ssiga villkor<span class=\"__11 _631\"></span>. F\u00f6r<span class=\"__11 _604\"></span>val<span class=\"__11 _604\"></span>tnin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>fas<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>ghe<span class=\"__11 _604\"></span>ter \u00e4<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>r oc<span class=\"__11 _604\"></span>h f\u00f6r<span class=\"__11 _604\"></span>val<span class=\"__11 _604\"></span>tar  <span class=\"__11 _611\"></span>fas<span class=\"__11 _604\"></span>tig<span class=\"__11 _604\"></span>het<span class=\"__11 _604\"></span>er me<span class=\"__11 _604\"></span>d sy<span class=\"__11 _604\"></span>ft<span class=\"__11 _604\"></span>e att g<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>era hy<span class=\"__11 _604\"></span>res<span class=\"__11 _604\"></span>int\u00e4<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>er o<span class=\"__11 _604\"></span>ch v\u00e4r<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>\u00f6kn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Hyresint\u00e4kter redovisas linj\u00e4rt \u00f6v<span class=\"__11 _602\"></span>er avtalsperiod<span class=\"__11 _604\"></span>en. V<span class=\"__11 _602\"></span>\u00e4rdef\u00f6r\u00e4ndring p\u00e5 f\u00f6rvaltningsfastigheter redovisas vid<span class=\"__11 _602\"></span> varje kvartal.<span class=\"__11 _649\"> </span>Se<span class=\"__11 _604\"></span>gm<span class=\"__11 _604\"></span>entet C<span class=\"__11 _604\"></span>e<span class=\"__11 _604\"></span>ntra<span class=\"__11 _604\"></span>lt in<span class=\"__11 _604\"></span>nefa<span class=\"__11 _604\"></span>tta<span class=\"__11 _604\"></span>r kos<span class=\"__11 _604\"></span>tna<span class=\"__11 _604\"></span>d f\u00f6r  <span class=\"__11 _611\"></span>kon<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>rnko<span class=\"__11 _604\"></span>ntor, res<span class=\"__11 _604\"></span>ult<span class=\"__11 _604\"></span>at fr\u00e5<span class=\"__11 _604\"></span>n ce<span class=\"__11 _604\"></span>ntra<span class=\"__11 _604\"></span>la b<span class=\"__11 _604\"></span>ol<span class=\"__11 _604\"></span>ag sa<span class=\"__11 _604\"></span>mt ver<span class=\"__11 _604\"></span>ksa<span class=\"__11 _604\"></span>mh<span class=\"__11 _604\"></span>eter u<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>er nedl\u00e4ggning<span class=\"__11 _604\"></span>. Elimineringar best\u00e5r huvudsakligen av  <span class=\"__11 _3e_7\"></span>vinster i By<span class=\"__11 _602\"></span>ggverk<span class=\"__11 _602\"></span>samheten<span class=\"__11 _602\"></span> avseende fast<span class=\"__11 _602\"></span>ighetsprojekt. <span class=\"ls0_11 ws0_11\"> </span>Se \u00e4<span class=\"__11 _604\"></span>ven no<span class=\"__11 _604\"></span>t 1<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Int\u00e4kter<span class=\"__11 _602\"></span> och k<span class=\"__11 _602\"></span>ostnader per<span class=\"__11 _602\"></span> r\u00f6relsesegment<span class=\"__11 _649\"> </span>Respektive<span class=\"__11 _602\"></span> aff\u00e4rsenhet i<span class=\"__11 _602\"></span>nom ver<span class=\"__11 _602\"></span>ksamhetsgrenarna<span class=\"__11 _602\"></span> har et<span class=\"__11 _604\"></span>t op<span class=\"__11 _604\"></span>era<span class=\"__11 _604\"></span>tiv<span class=\"__11 _604\"></span>t an<span class=\"__11 _604\"></span>svar f\u00f6<span class=\"__11 _604\"></span>r si<span class=\"__11 _604\"></span>n re<span class=\"__11 _604\"></span>sul<span class=\"__11 _604\"></span>tatr\u00e4<span class=\"__11 _604\"></span>kn<span class=\"__11 _604\"></span>ing n<span class=\"__11 _604\"></span>er ti<span class=\"__11 _604\"></span>ll oc<span class=\"__11 _604\"></span>h me<span class=\"__11 _604\"></span>d r\u00f6relsere<span class=\"__11 _604\"></span>sultatet. Tillg\u00e5ngar och skulder<span class=\"__11 _602\"></span> per r\u00f6relsesegment<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>arje aff\u00e4rsenhet inom verksamhetsgrenarna har ett op<span class=\"__11 _604\"></span>era<span class=\"__11 _604\"></span>tiv<span class=\"__11 _604\"></span>t an<span class=\"__11 _604\"></span>svar f<span class=\"__11 _604\"></span>\u00f6r si<span class=\"__11 _604\"></span>tt s<span class=\"__11 _604\"></span>yss<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>tta ka<span class=\"__11 _604\"></span>pita<span class=\"__11 _604\"></span>l. Sy<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>tt kapital<span class=\"__11 _602\"></span> f\u00f6r de r<span class=\"__11 _602\"></span>espek<span class=\"__11 _604\"></span>tive v<span class=\"__11 _602\"></span>erksamhetsgrenarna \u00e4r totala<span class=\"__11 _602\"></span> tillg\u00e5ngar med avdrag f<span class=\"__11 _602\"></span>\u00f6r skattef<span class=\"__11 _602\"></span>ordringar och interna fordringar som placerats i int<span class=\"__11 _602\"></span>ernbanken minus ick<span class=\"__11 _602\"></span>e r\u00e4nte<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>b\u00e4<span class=\"__11 _604\"></span>ran<span class=\"__11 _604\"></span>de s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r  <span class=\"__11 _3e_7\"></span>exk<span class=\"__11 _604\"></span>lu<span class=\"__11 _604\"></span>sive s<span class=\"__11 _604\"></span>kat<span class=\"__11 _604\"></span>tes<span class=\"__11 _604\"></span>ku<span class=\"__11 _604\"></span>lde<span class=\"__11 _604\"></span>r. F\u00f6r seg<span class=\"__11 _604\"></span>me<span class=\"__11 _604\"></span>nten Bostadsutvecklin<span class=\"__11 _602\"></span>g och K<span class=\"__11 _631\"></span>ommersiell fastighe<span class=\"__11 _602\"></span>tsutveckling<span class=\"__11 _602\"></span> g\u00e4l<span class=\"__11 _604\"></span>le<span class=\"__11 _604\"></span>r de<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>utom a<span class=\"__11 _604\"></span>tt ka<span class=\"__11 _604\"></span>pita<span class=\"__11 _604\"></span>lis<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>e r\u00e4nte<span class=\"__11 _604\"></span>utg<span class=\"__11 _604\"></span>if<span class=\"__11 _604\"></span>ter a<span class=\"__11 _604\"></span>vg\u00e5r f<span class=\"__11 _604\"></span>r\u00e5n totala<span class=\"__11 _602\"></span> tillg\u00e5ngar vid ber\u00e4kningen av sysselsatt kapit<span class=\"__11 _602\"></span>al.<span class=\"__11 _649\"> </span>F\u00f6rv\u00e4rvsgoodwill<span class=\"__11 _602\"></span> har h\u00e4n<span class=\"__11 _602\"></span>f\u00f6rts till<span class=\"__11 _602\"></span> den v<span class=\"__11 _602\"></span>erksamhetsgr<span class=\"__11 _602\"></span>en den tillh\u00f6r<span class=\"__11 _602\"></span>.<span class=\"__11 _649\"> </span>Kass<span class=\"__11 _604\"></span>af<span class=\"__11 _604\"></span>l\u00f6d<span class=\"__11 _604\"></span>e pe<span class=\"__11 _604\"></span>r se<span class=\"__11 _604\"></span>gm<span class=\"__11 _604\"></span>ent f<span class=\"__11 _604\"></span>ram<span class=\"__11 _604\"></span>g\u00e5r s<span class=\"__11 _604\"></span>om s<span class=\"__11 _604\"></span>ep<span class=\"__11 _604\"></span>ara<span class=\"__11 _604\"></span>t rap<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>t; Koncernens<span class=\"__11 _602\"></span> operativ<span class=\"__11 _602\"></span>a k<span class=\"__11 _602\"></span>assafl\u00f6desanalys<span class=\"__11 _602\"></span> och f\u00f6r\u00e4<span class=\"__11 _602\"></span>ndring i<span class=\"__11 _602\"></span> r\u00e4nteb\u00e4rande nettofordran.<span class=\"__11 _649\"> </span>Pri<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>r p\u00e5 var<span class=\"__11 _604\"></span>or o<span class=\"__11 _604\"></span>ch t<span class=\"__11 _604\"></span>j\u00e4<span class=\"__11 _604\"></span>nst<span class=\"__11 _604\"></span>er<span class=\"__11 _649\"> </span>I k<span class=\"__11 _602\"></span>oncernens v<span class=\"__11 _602\"></span>erksamhet<span class=\"__11 _602\"></span> finns m\u00e5nga<span class=\"__11 _602\"></span> olik<span class=\"__11 _602\"></span>a typer av<span class=\"__11 _602\"></span> kontr<span class=\"__11 _604\"></span>ak<span class=\"__11 _604\"></span>ts<span class=\"__11 _604\"></span>for<span class=\"__11 _604\"></span>me<span class=\"__11 _604\"></span>r. Grad<span class=\"__11 _604\"></span>en av r<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>k n\u00e4<span class=\"__11 _604\"></span>r det g<span class=\"__11 _604\"></span>\u00e4ll<span class=\"__11 _604\"></span>er p<span class=\"__11 _604\"></span>ris<span class=\"__11 _604\"></span>er p\u00e5 varor och t<span class=\"__11 _602\"></span>j\u00e4nster varierar st<span class=\"__11 _602\"></span>arkt beroende p\u00e5 kontraktstyp.<span class=\"__11 _649\"> </span>Kra<span class=\"__11 _604\"></span>ft<span class=\"__11 _604\"></span>iga \u00f6<span class=\"__11 _604\"></span>kn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar i m<span class=\"__11 _604\"></span>ater<span class=\"__11 _604\"></span>ial<span class=\"__11 _604\"></span>pr<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>er kan ut<span class=\"__11 _604\"></span>g\u00f6r<span class=\"__11 _604\"></span>a en r<span class=\"__11 _604\"></span>isk fram<span class=\"__11 _604\"></span>f\u00f6r a<span class=\"__11 _604\"></span>llt i l<span class=\"__11 _604\"></span>\u00e5ng<span class=\"__11 _604\"></span>a pr<span class=\"__11 _604\"></span>oje<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>t me<span class=\"__11 _604\"></span>d fas<span class=\"__11 _604\"></span>tpr<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>\u00e5tag<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>. Resursknapphet<span class=\"__11 _602\"></span> avseende personal och<span class=\"__11 _602\"></span> \u00e4ven<span class=\"__11 _602\"></span> vissa ins<span class=\"__11 _604\"></span>at<span class=\"__11 _604\"></span>svar<span class=\"__11 _604\"></span>or kan o<span class=\"__11 _604\"></span>cks<span class=\"__11 _604\"></span>\u00e5 p\u00e5<span class=\"__11 _604\"></span>ver<span class=\"__11 _604\"></span>ka verks<span class=\"__11 _604\"></span>am<span class=\"__11 _604\"></span>hete<span class=\"__11 _604\"></span>n ne<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>tiv<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>. F\u00f6r<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>gar i d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>ign<span class=\"__11 _604\"></span>fas<span class=\"__11 _604\"></span>en e<span class=\"__11 _604\"></span>lle<span class=\"__11 _604\"></span>r f\u00f6r<span class=\"__11 _604\"></span>\u00e4n<span class=\"__11 _604\"></span>dri<span class=\"__11 _604\"></span>nga<span class=\"__11 _604\"></span>r i de<span class=\"__11 _604\"></span>sig<span class=\"__11 _604\"></span>n \u00e4r andra omst\u00e4ndigheter som<span class=\"__11 _602\"></span> kan p\u00e5v<span class=\"__11 _602\"></span>erka projekten negativt<span class=\"__11 _649\"> </span>.<span class=\"__11 _649\"> </span>Koncern\u00f6<span class=\"__11 _602\"></span>versikt<span class=\"__11 _644\"> </span>V<span class=\"__11 _602\"></span>erksamhe<span class=\"__11 _602\"></span>t<span class=\"__11 _645\"> </span>Bolagsstyrning<span class=\"__11 _644\"> </span>H\u00e5llbarhet<span class=\"__11 _646\"> </span><span class=\"ff2_11\">Finansiell information<span class=\"__11 _649\"> </span></span>129 <span class=\"__11 _647\"> </span><span class=\"fs3_11\">Skanska <span class=\"__11 _602\"></span>\u00c5rs- och h\u00e5llbarhetsredovisning 20<span class=\"__11 _602\"></span>22<span class=\"__11 _649\"> </span></span>Finansiell analys  <span class=\"__11 _648\"> </span> Koncernr<span class=\"__11 _602\"></span>esultat  <span class=\"__11 _648\"> </span> <span class=\"ff2_11\">Noter</span>  <span class=\"__11 _648\"> </span> Nya ers\u00e4ttningsrik<span class=\"__11 _602\"></span>tlinjer <span class=\"__11 _648\"> </span>Revisionsber<span class=\"__11 _602\"></span>\u00e4ttelse  <span class=\"__11 _648\"> </span> Revisorns h\u00e5llbarhe<span class=\"__11 _602\"></span>tsrapport <span class=\"__11 _648\"> </span> K<span class=\"__11 _602\"></span>vartalsinf<span class=\"__11 _602\"></span>ormation  <span class=\"__11 _648\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__11 _602\"></span>vest<span class=\"__11 _602\"></span>erark<span class=\"__11 _602\"></span>alender  <span class=\"__11 _648\"> </span> Adresser<span class=\"__11 _649\"> </span><div class=\"t_11 m0_11 h7_11 ff3_10 fs4_11 fc2_9 sc0_11 ls15_11 ws3f_6\" style=\"left:0.009986877px; bottom:652.5962px;\">Not 4. R\u00f6relses<span class=\"__11 _602\"></span>egment forts.<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls29_8 ws40_6\" style=\"left:0.009986877px; bottom:634.3962px;\">2022<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:325.60797px; bottom:643.4962px;\">Bygg-<span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:300.49197px; bottom:634.3962px;\">verksamhe<span class=\"__11 _602\"></span>t<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:378.80658px; bottom:643.4962px;\">Bostads-<span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:373.11908px; bottom:634.3962px;\">utveckling<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:438.448px; bottom:652.5962px;\">K<span class=\"__11 _602\"></span>ommersiell <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws42_6\" style=\"left:444.4813px; bottom:643.4962px;\">fastig he<span class=\"__11 _602\"></span>ts-<span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:446.81998px; bottom:634.3962px;\">utveckling<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:504.70508px; bottom:643.4962px;\">F<span class=\"__11 _602\"></span>\u00f6rvaltnings-<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:513.9598px; bottom:634.3962px;\">fastighe<span class=\"__11 _602\"></span>ter<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:597.56146px; bottom:652.5962px;\">Summa </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:597.56146px; bottom:643.4962px;\">r\u00f6relse-<span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:593.5484px; bottom:634.3962px;\">segment<span class=\"__11 _4b_5\"> </span>Centralt<span class=\"__11 _4c_5\"> </span><span class=\"ws42_6\">Elimine ringar<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:807.60767px; bottom:643.4962px;\">Summa </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:803.5946px; bottom:634.3962px;\">segment<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:876.6221px; bottom:652.5962px;\">Skillnad <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:853.58997px; bottom:643.4962px;\">redovisnings-<span class=\"__11 _602\"></span><span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:872.6181px; bottom:634.3962px;\">principer<span class=\"__11 _1d_9\"> </span><span class=\"ws34_8\">Summa IFRS<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:621.3104px;\">Externa in<span class=\"__11 _602\"></span>t\u00e4kt<span class=\"__11 _602\"></span>er <span class=\"__11 _4d_5\"> </span>142 389<span class=\"__11 _4e_5\"> </span>9 437<span class=\"__11 _623\"> </span>9 652<span class=\"__11 _4f_6\"> </span><span class=\"ls2b_8 ws44_6\">40<span class=\"__11 _616\"> </span></span>161 518<span class=\"__11 _4f_6\"> </span><span class=\"ws41_6\">85<span class=\"__11 _653\"> </span></span>161 602<span class=\"__11 _654\"> </span><span class=\"ls18_10 ws13_11\">1 572<span class=\"__11 _655\"> </span></span>163 17<span class=\"__11 _602\"></span>4<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:609.3257px;\">Int<span class=\"__11 _602\"></span>\u00e4kter<span class=\"__11 _602\"></span> fr\u00e5n in<span class=\"__11 _602\"></span>terna kunder<span class=\"__11 _656\"> </span>13 615<span class=\"__11 _1a_10\"> </span><span class=\"ws41_6\">38<span class=\"__11 _623\"> </span></span>3 900<span class=\"__11 _636\"> </span>17 55<span class=\"__11 _604\"></span>4<span class=\"__11 _657\"> </span><span class=\"ws41_6\">364<span class=\"__11 _638\"> </span></span>-17 918<span class=\"__11 _658\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _659\"> </span>0<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.009986877px; bottom:597.341px;\">T<span class=\"__11 _631\"></span>otala in<span class=\"__11 _602\"></span>t\u00e4kt<span class=\"__11 _602\"></span>er<span class=\"__11 _660\"> </span>156 004<span class=\"__11 _661\"> </span><span class=\"ls2c_7 ws36_8\">9 475<span class=\"__11 _662\"> </span></span>13 552<span class=\"__11 _5a_6\"> </span><span class=\"ls8_11 ws19_11\">40<span class=\"__11 _639\"> </span></span>179 0<span class=\"__11 _602\"></span>71<span class=\"__11 _5b_6\"> </span><span class=\"ws41_6\">449<span class=\"__11 _616\"> </span></span>-17 918<span class=\"__11 _5c_6\"> </span>161 602<span class=\"__11 _5d_6\"> </span><span class=\"ls2d_6 ws13_11\">1 572<span class=\"__11 _639\"> </span></span>163 174<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:585.3563px;\">Kos<span class=\"__11 _602\"></span>tnader f\u00f6r<span class=\"__11 _602\"></span> produktion och f<span class=\"__11 _602\"></span>\u00f6rvaltning<span class=\"__11 _646\"> </span>-143 736<span class=\"__11 _616\"> </span>-7 634<span class=\"__11 _654\"> </span>-9 861<span class=\"__11 _5e_5\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _604\"></span>0<span class=\"__11 _5f_5\"> </span></span>-<span class=\"__11 _602\"></span>161 242<span class=\"__11 _623\"> </span><span class=\"ws41_6\">-534<span class=\"__11 _641\"> </span></span>16 154<span class=\"__11 _4b_5\"> </span>-145 6<span class=\"__11 _602\"></span>22<span class=\"__11 _663\"> </span><span class=\"ws41_6\">-861<span class=\"__11 _4b_5\"> </span></span>-<span class=\"__11 _602\"></span>146 483<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.009986877px; bottom:573.3716px;\">Bruttoresult<span class=\"__11 _602\"></span>at<span class=\"__11 _664\"> </span><span class=\"ws34_8\">12 268<span class=\"__11 _641\"> </span>1 841<span class=\"__11 _665\"> </span>3 690<span class=\"__11 _5a_6\"> </span></span>30<span class=\"__11 _666\"> </span><span class=\"ws34_8\">17 829<span class=\"__11 _667\"> </span></span>-85<span class=\"__11 _668\"> </span><span class=\"ls2f_6 ws46_6\">-1<span class=\"__11 _651\"></span> 76<span class=\"__11 _604\"></span>4<span class=\"__11 _641\"> </span></span><span class=\"ws34_8\">15 98<span class=\"__11 _602\"></span>1<span class=\"__11 _667\"> </span><span class=\"ws41_6\">711<span class=\"__11 _666\"> </span></span>16 6<span class=\"__11 _602\"></span>92<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:561.3869px;\">F<span class=\"__11 _602\"></span>\u00f6rs\u00e4ljnings- och administrationsk<span class=\"__11 _602\"></span>ostnader<span class=\"__11 _669\"> </span>-6 534<span class=\"__11 _5d_6\"> </span><span class=\"ls30_6 ws47_6\">-827<span class=\"__11 _1a_10\"> </span></span><span class=\"ws41_6\">-955<span class=\"__11 _670\"> </span>-2<span class=\"__11 _668\"> </span></span>-8 318<span class=\"__11 _665\"> </span><span class=\"ws41_6\">-680<span class=\"__11 _671\"> </span></span>-8 998<span class=\"__11 _671\"> </span>-8 998<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:549.4022px;\">V<span class=\"__11 _602\"></span>\u00e4rdef<span class=\"__11 _631\"></span>\u00f6r\u00e4ndring f\u00f6rvaltningsf<span class=\"__11 _602\"></span>astighet<span class=\"__11 _602\"></span>er<span class=\"__11 _672\"> </span><span class=\"ws41_6\">112<span class=\"__11 _6a_6\"> </span>112<span class=\"__11 _6b_5\"> </span></span>1 581<span class=\"__11 _6c_5\"> </span>1 692<span class=\"__11 _6d_4\"> </span>1 692<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:537.4175px;\">Resultat fr<span class=\"__11 _602\"></span>\u00e5n joint <span class=\"__11 _602\"></span>ven<span class=\"__11 _602\"></span>tures och intr<span class=\"__11 _602\"></span>essef<span class=\"__11 _602\"></span>\u00f6ret<span class=\"__11 _602\"></span>ag<span class=\"__11 _6e_4\"> </span><span class=\"ws41_6\">36<span class=\"__11 _6f_4\"> </span>-3<span class=\"__11 _4f_6\"> </span>168<span class=\"__11 _613\"> </span><span class=\"ls5_11 ws48_4\">201<span class=\"__11 _673\"> </span><span class=\"ls31_6 ws49_4\">425<span class=\"__11 _670\"> </span></span></span>-3<span class=\"__11 _673\"> </span><span class=\"ls0_11 ws0_11\">622<span class=\"__11 _674\"> </span></span>13<span class=\"__11 _657\"> </span>636<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.009986877px; bottom:525.4328px;\">R\u00f6relser<span class=\"__11 _602\"></span>esultat <span class=\"__11 _675\"> </span><span class=\"ls32_6 ws20_11\">5 7<span class=\"__11 _604\"></span>70<span class=\"__11 _676\"> </span></span><span class=\"ws34_8\">1 011<span class=\"__11 _665\"> </span>2 90<span class=\"__11 _602\"></span>3<span class=\"__11 _657\"> </span><span class=\"ws41_6\">140<span class=\"__11 _662\"> </span><span class=\"ls33_5 ws1e_11\">9 8<span class=\"__11 _604\"></span>24<span class=\"__11 _623\"> </span></span>-339<span class=\"__11 _663\"> </span><span class=\"ls34_4 ws4a_3\">-1<span class=\"__11 _604\"></span>87<span class=\"__11 _677\"> </span></span></span>9 297<span class=\"__11 _657\"> </span><span class=\"ls33_5 ws4b_3\">724<span class=\"__11 _666\"> </span></span>10 021</span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:508.5705px;\"> <span class=\"__11 _621\"> </span>varav avskrivningar<span class=\"__11 _678\"> </span>-2 506<span class=\"__11 _657\"> </span><span class=\"ls2e_6 ws45_6\">-18<span class=\"__11 _674\"> </span><span class=\"ls0_11 ws0_11\">-89<span class=\"__11 _679\"> </span></span></span>-2 613<span class=\"__11 _680\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _604\"></span>03<span class=\"__11 _681\"> </span><span class=\"ls0_11 ws0_11\">2<span class=\"__11 _668\"> </span></span></span>-2 714<span class=\"__11 _682\"> </span>-2 714</div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:496.58582px;\"> <span class=\"__11 _621\"> </span> <span class=\"__11 _611\"></span>varav nedskrivningar<span class=\"__11 _602\"></span> / \u00e5terf<span class=\"__11 _602\"></span>\u00f6ring av nedskrivningar</div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws4c_3\" style=\"left:0.009986877px; bottom:484.6011px;\">  Goodwill<span class=\"__11 _7a_3\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _7b_3\"> </span>-1<span class=\"__11 _7c_3\"> </span>-1<span class=\"__11 _7d_2\"> </span>-1</span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws4c_3\" style=\"left:0.009986877px; bottom:472.6164px;\">  \u00d6vriga <span class=\"__11 _7e_2\"></span>tillg\u00e5ngar<span class=\"__11 _7f_2\"> </span><span class=\"ls35_4 ws4d_3\">-24<span class=\"__11 _4f_6\"> </span><span class=\"ls2e_6 ws45_6\">-7<span class=\"__11 _683\"> </span></span></span><span class=\"ws41_6\">-43<span class=\"__11 _684\"> </span><span class=\"ls36_4 ws4e_3\">-74<span class=\"__11 _685\"> </span>-74<span class=\"__11 _684\"> </span>-74</span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:460.6317px;\"> <span class=\"__11 _621\"> </span> <span class=\"__11 _611\"></span>varav r<span class=\"__11 _602\"></span>esultat f<span class=\"__11 _602\"></span>\u00f6rs\u00e4ljning kommersiella f<span class=\"__11 _602\"></span>astighet<span class=\"__11 _602\"></span>er<span class=\"__11 _686\"> </span>3 646<span class=\"__11 _f_11\"> </span>3 6<span class=\"__11 _604\"></span>46<span class=\"__11 _632\"> </span><span class=\"ws41_6\">112<span class=\"__11 _5d_6\"> </span></span>3 758<span class=\"__11 _673\"> </span><span class=\"ls31_6 ws49_4\">257<span class=\"__11 _5d_6\"> </span></span>4 015</div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:448.647px;\"> <span class=\"__11 _621\"> </span> <span class=\"__11 _611\"></span>varav r<span class=\"__11 _602\"></span>esultat f<span class=\"__11 _602\"></span>\u00f6rs\u00e4ljning OPS-portf\u00f6lj<span class=\"__11 _687\"> </span><span class=\"ws41_6\">183<span class=\"__11 _635\"> </span>183<span class=\"__11 _688\"> </span>183<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:431.7847px;\">Medelant<span class=\"__11 _602\"></span>al anst\u00e4llda<span class=\"__11 _689\"> </span>26 892<span class=\"__11 _690\"> </span><span class=\"ws41_6\">580<span class=\"__11 _5e_5\"> </span><span class=\"ls9_11 ws26_10\">422<span class=\"__11 _615\"> </span><span class=\"ls30_6 ws4f_3\">27<span class=\"__11 _604\"></span> 894<span class=\"__11 _657\"> </span></span></span>4<span class=\"__11 _604\"></span>86<span class=\"__11 _614\"> </span></span>28 380<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:419.8px;\">Bruttomarginal, %<span class=\"__11 _691\"> </span><span class=\"ls37_4 ws50_2\"> 7,<span class=\"__11 _604\"></span>9<span class=\"__11 _652\"></span> <span class=\"__11 _662\"> </span><span class=\"ls38_4 ws51_2\"> 1<span class=\"__11 _604\"></span>9,<span class=\"__11 _651\"></span>4<span class=\"__11 _604\"></span> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:407.8153px;\">F<span class=\"__11 _602\"></span>\u00f6rs\u00e4ljnings- och administrationsk<span class=\"__11 _602\"></span>ostnader<span class=\"__11 _631\"></span>, %<span class=\"__11 _692\"> </span><span class=\"ws41_6\">-4,2<span class=\"__11 _623\"> </span>-8,7<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:395.8306px;\">R\u00f6rels<span class=\"__11 _602\"></span>emarginal, %<span class=\"__11 _8a_1\"> </span><span class=\"ls39_3 ws1c_11\"> 3,7<span class=\"__11 _604\"></span> <span class=\"__11 _662\"> </span> 10,7<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.009986877px; bottom:383.84592px;\">Nettouth<span class=\"__11 _631\"></span>yrning<span class=\"__11 _8b_1\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:371.8612px;\">Ekonomisk uth<span class=\"__11 _602\"></span>yrningsgrad, %<span class=\"__11 _8c_2\"> </span><span class=\"ws41_6\">86<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:359.8765px;\">\u00d6versk<span class=\"__11 _602\"></span>ottsgrad, %<span class=\"__11 _8d_1\"> </span><span class=\"ls32_6 ws52_2\">75,4<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws53_2\" style=\"left:0.009986877px; bottom:335.9071px;\">Tillg\u00e5ngar<span class=\"__11 _631\"></span>, varav</div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws4c_3\" style=\"left:0.009986877px; bottom:319.2723px;\"> F<span class=\"__11 _602\"></span>\u00f6rvaltningsf<span class=\"__11 _602\"></span>astighet<span class=\"__11 _602\"></span>er<span class=\"__11 _8e_2\"> </span><span class=\"ws43_6\">3 758<span class=\"__11 _677\"> </span>3 758<span class=\"__11 _8f_1\"> </span>3 758<span class=\"__11 _620\"> </span>3 758</span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:307.2876px;\"> <span class=\"__11 _621\"> </span>Materiella anl\u00e4ggningstillg\u00e5ngar (inklusive n<span class=\"__11 _602\"></span>yttjander\u00e4tt<span class=\"__11 _602\"></span>er)<span class=\"__11 _2e_8\"> </span>10 348<span class=\"__11 _667\"> </span><span class=\"lsc_11 ws2c_10\">46<span class=\"__11 _5a_6\"> </span></span><span class=\"ws41_6\">401<span class=\"__11 _693\"> </span><span class=\"ls0_11 ws0_11\">1<span class=\"__11 _661\"> </span></span></span>10 795<span class=\"__11 _694\"> </span><span class=\"ls3a_3 ws54_2\">267<span class=\"__11 _695\"> </span></span><span class=\"ws41_6\">-3<span class=\"__11 _696\"> </span></span>11 059<span class=\"__11 _671\"> </span>11 059</div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:295.30292px;\"> <span class=\"__11 _621\"> </span>Immateriella tillg\u00e5ngar<span class=\"__11 _697\"> </span>4 217<span class=\"__11 _663\"> </span><span class=\"ws41_6\">331<span class=\"__11 _658\"> </span><span class=\"ls35_4 ws4d_3\">19<span class=\"__11 _6d_4\"> </span></span></span>4 56<span class=\"__11 _602\"></span>7<span class=\"__11 _698\"> </span><span class=\"ls0_11 ws0_11\">81<span class=\"__11 _f_11\"> </span></span>4 648<span class=\"__11 _f_11\"> </span>4 648</div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:283.3182px;\"> <span class=\"__11 _621\"> </span> <span class=\"__11 _611\"></span>Placeringar i joint v<span class=\"__11 _602\"></span>entur<span class=\"__11 _602\"></span>es och intresse<span class=\"__11 _602\"></span>f\u00f6r<span class=\"__11 _602\"></span>etag<span class=\"__11 _699\"> </span><span class=\"ls29_8 ws40_6\">302<span class=\"__11 _700\"> </span></span><span class=\"ws41_6\">144<span class=\"__11 _4f_6\"> </span>133<span class=\"__11 _613\"> </span><span class=\"ls18_10 ws55_2\">579<span class=\"__11 _677\"> </span></span></span>2 330<span class=\"__11 _695\"> </span><span class=\"ls2e_6 ws45_6\">-7<span class=\"__11 _6c_5\"> </span></span>2 901<span class=\"__11 _620\"> </span>2 901</div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:271.3335px;\"> <span class=\"__11 _621\"> </span>Oms\u00e4ttningsfastighet<span class=\"__11 _602\"></span>er (inklusive n<span class=\"__11 _602\"></span>yttjander\u00e4tt<span class=\"__11 _602\"></span>er)<span class=\"__11 _701\"> </span><span class=\"ls0_11 ws0_11\">1<span class=\"__11 _639\"> </span></span>24 655<span class=\"__11 _662\"> </span>38 310<span class=\"__11 _614\"> </span>62 966<span class=\"__11 _626\"> </span><span class=\"ws41_6\">-816<span class=\"__11 _702\"> </span></span>62 150<span class=\"__11 _636\"> </span>62 150<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:259.34882px;\">Sysselsatt k<span class=\"__11 _602\"></span>apital<span class=\"__11 _9a_1\"> </span><span class=\"ls2e_6 ws48_4\">-7<span class=\"__11 _604\"></span> 37<span class=\"__11 _604\"></span>8<span class=\"__11 _616\"> </span></span>17 837<span class=\"__11 _668\"> </span>37 080<span class=\"__11 _5d_6\"> </span>3 733<span class=\"__11 _668\"> </span>51 2<span class=\"__11 _602\"></span>71<span class=\"__11 _661\"> </span>21 573<span class=\"__11 _615\"> </span>72 845<span class=\"__11 _9b_1\"> </span>72 845<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.009986877px; bottom:236.97191px;\">Inv<span class=\"__11 _602\"></span>esteringar<span class=\"__11 _9c\"> </span><span class=\"ws43_6\">-2 210<span class=\"__11 _9d_1\"> </span>-<span class=\"__11 _602\"></span>11 633<span class=\"__11 _9e_1\"> </span>-<span class=\"__11 _602\"></span>11 27<span class=\"__11 _631\"></span>6<span class=\"__11 _696\"> </span>-3 668<span class=\"__11 _643\"> </span>-28 7<span class=\"__11 _602\"></span>88<span class=\"__11 _700\"> </span><span class=\"ls2e_6 ws45_6\">-7<span class=\"__11 _604\"></span>2<span class=\"__11 _604\"></span>2<span class=\"__11 _5d_6\"> </span></span>3 943<span class=\"__11 _643\"> </span>-25 567<span class=\"__11 _9f_1\"> </span>-25 56<span class=\"__11 _602\"></span>7<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.009986877px; bottom:224.9872px;\">Desinv<span class=\"__11 _602\"></span>esteringar<span class=\"__11 _a0_1\"> </span><span class=\"ls3b_3 ws56_2\">76<span class=\"__11 _604\"></span>4<span class=\"__11 _655\"> </span></span><span class=\"ws43_6\">10 622<span class=\"__11 _654\"> </span>13 116<span class=\"__11 _636\"> </span>24 501<span class=\"__11 _694\"> </span></span>150<span class=\"__11 _668\"> </span><span class=\"ws43_6\">-3 917<span class=\"__11 _2c_8\"> </span><span class=\"ls5_11 ws24_11\">20 7<span class=\"__11 _604\"></span>34<span class=\"__11 _9b_1\"> </span>20 734<span class=\"__11 _649\"> </span></span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.009986877px; bottom:213.0025px;\">Inv<span class=\"__11 _602\"></span>esteringar<span class=\"__11 _650\"></span>, netto<span class=\"__11 _a1_1\"> </span><span class=\"ls34_4 ws44_6\">-1 4<span class=\"__11 _651\"></span>46<span class=\"__11 _2c_8\"> </span></span>-1 012<span class=\"__11 _700\"> </span>1 839<span class=\"__11 _661\"> </span>-3 668<span class=\"__11 _661\"> </span><span class=\"ls35_4 ws2c_10\">-<span class=\"__11 _604\"></span>4<span class=\"__11 _604\"></span> 287<span class=\"__11 _700\"> </span><span class=\"ls2d_6 ws57_1\">-572<span class=\"__11 _4f_6\"> </span><span class=\"ls2c_7 ws58_1\">26<span class=\"__11 _661\"> </span></span></span></span>-<span class=\"__11 _604\"></span>4 833<span class=\"__11 _636\"> </span>-<span class=\"__11 _604\"></span>4 833<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.009986877px; bottom:194.1928px;\">A<span class=\"__11 _602\"></span>vst\u00e4mning fr<span class=\"__11 _602\"></span>\u00e5n segment till IFRS<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:182.2081px;\">Int<span class=\"__11 _602\"></span>\u00e4kter<span class=\"__11 _602\"></span> enligt segment \u2013 bindande k<span class=\"__11 _602\"></span>ontr<span class=\"__11 _602\"></span>akt<span class=\"__11 _c_11\"> </span>156 004<span class=\"__11 _4e_5\"> </span><span class=\"ls32_6 ws59\">9 475<span class=\"__11 _677\"> </span></span>13 552<span class=\"__11 _4f_6\"> </span><span class=\"ls2b_8 ws44_6\">40<span class=\"__11 _643\"> </span></span>17<span class=\"__11 _604\"></span>9 071<span class=\"__11 _a2\"> </span><span class=\"ws41_6\">449<span class=\"__11 _638\"> </span></span>-17 918<span class=\"__11 _639\"> </span>161 602<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:170.2234px;\">Tillkommer f<span class=\"__11 _602\"></span>astighet<span class=\"__11 _602\"></span>er s\u00e5lda f<span class=\"__11 _602\"></span>\u00f6re perioden<span class=\"__11 _a3\"> </span>17 328<span class=\"__11 _700\"> </span><span class=\"ls17_11 ws36_8\">6 393<span class=\"__11 _671\"> </span></span>23 721<span class=\"__11 _a4\"> </span>23 721<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:158.23871px;\">A<span class=\"__11 _602\"></span>vg\u00e5r f<span class=\"__11 _602\"></span>astighet<span class=\"__11 _602\"></span>er ej \u00f6v<span class=\"__11 _602\"></span>ertagna av k<span class=\"__11 _602\"></span>\u00f6pare per balansdagen<span class=\"__11 _a5\"> </span>-<span class=\"__11 _602\"></span>16 472<span class=\"__11 _654\"> </span>-6 261<span class=\"__11 _9f_1\"> </span>-22 733<span class=\"__11 _659\"> </span><span class=\"ls0_11 ws0_11\">9<span class=\"__11 _643\"> </span></span>-22 72<span class=\"__11 _602\"></span>4<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:146.254px;\">Tillkommer in<span class=\"__11 _602\"></span>t\u00e4k<span class=\"__11 _602\"></span>ter i join<span class=\"__11 _602\"></span>t ven<span class=\"__11 _631\"></span>tures inom Bostadsutveckling<span class=\"__11 _a6\"> </span><span class=\"ws41_6\">-54<span class=\"__11 _a7\"> </span>-54<span class=\"__11 _a8\"> </span>-54<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.009986877px; bottom:134.2693px;\">Kur<span class=\"__11 _602\"></span>sdiffer<span class=\"__11 _602\"></span>ens<span class=\"__11 _a9\"> </span><span class=\"ls35_4 ws4d_3\">519<span class=\"__11 _698\"> </span></span>110<span class=\"__11 _2d_7\"> </span><span class=\"ls0_11 ws0_11\">629<span class=\"__11 _aa_1\"> </span>629<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.009986877px; bottom:122.28461px;\">Int\u00e4k<span class=\"__11 _602\"></span>ter enligt IFRS \u2013 fr<span class=\"__11 _602\"></span>\u00e5ntr\u00e4de<span class=\"__11 _ab_1\"> </span>156 004<span class=\"__11 _ac\"> </span>10 797<span class=\"__11 _662\"> </span>13 79<span class=\"__11 _602\"></span>3<span class=\"__11 _5a_6\"> </span><span class=\"ls8_11 ws19_11\">40<span class=\"__11 _5f_5\"> </span></span>180 634<span class=\"__11 _5b_6\"> </span><span class=\"ws41_6\">449<span class=\"__11 _643\"> </span></span>-17 909<span class=\"__11 _639\"> </span>163 17<span class=\"__11 _631\"></span>4<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:104.4486px;\">R\u00f6rels<span class=\"__11 _602\"></span>eresultat enligt segmen<span class=\"__11 _631\"></span>t \u2013 bindande kontrak<span class=\"__11 _602\"></span>t<span class=\"__11 _ad_1\"> </span><span class=\"lsd_11 ws2b_10\">5 7<span class=\"__11 _604\"></span>70<span class=\"__11 _662\"> </span></span>1 011<span class=\"__11 _665\"> </span>2 903<span class=\"__11 _694\"> </span><span class=\"ws41_6\">140<span class=\"__11 _677\"> </span><span class=\"ls35_4 ws1b_11\">9 824<span class=\"__11 _700\"> </span></span>-339<span class=\"__11 _5b_6\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _604\"></span>87<span class=\"__11 _5d_6\"> </span></span></span>9 297<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:92.463905px;\">Tillkommer f<span class=\"__11 _602\"></span>astighet<span class=\"__11 _602\"></span>er s\u00e5lda f<span class=\"__11 _602\"></span>\u00f6re perioden<span class=\"__11 _ae_1\"> </span>2 863<span class=\"__11 _663\"> </span>1 332<span class=\"__11 _af\"> </span>4 195<span class=\"__11 _b0\"> </span><span class=\"ws41_6\">92<span class=\"__11 _677\"> </span><span class=\"ls3c_3 ws29_10\">4<span class=\"__11 _604\"></span> 287<span class=\"__11 _649\"> </span></span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:80.4792px;\">A<span class=\"__11 _602\"></span>vg\u00e5r f<span class=\"__11 _602\"></span>astighet<span class=\"__11 _602\"></span>er ej \u00f6v<span class=\"__11 _602\"></span>ertagna av k<span class=\"__11 _602\"></span>\u00f6pare per balansdagen<span class=\"__11 _b1\"> </span>-2 577<span class=\"__11 _665\"> </span>-1 155<span class=\"__11 _b2\"> </span>-3 732<span class=\"__11 _ad_1\"> </span><span class=\"ws41_6\">-<span class=\"__11 _602\"></span>121<span class=\"__11 _696\"> </span><span class=\"ws43_6\">-3 852<span class=\"__11 _649\"> </span></span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:68.4945px;\">Tillkommer r<span class=\"__11 _602\"></span>\u00f6relser<span class=\"__11 _602\"></span>esultat i join<span class=\"__11 _602\"></span>t ven<span class=\"__11 _602\"></span>tures inom Bost<span class=\"__11 _602\"></span>adsutveckling<span class=\"__11 _b3\"> </span><span class=\"ws41_6\">15<span class=\"__11 _b4\"> </span>15<span class=\"__11 _b5_1\"> </span>15<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.009986877px; bottom:56.509804px;\">Kur<span class=\"__11 _602\"></span>sdiffer<span class=\"__11 _602\"></span>ens<span class=\"__11 _a9\"> </span><span class=\"ls32_6 ws52_2\">1<span class=\"__11 _604\"></span>75<span class=\"__11 _b6_1\"> </span><span class=\"ls1f_10 ws5a\">28<span class=\"__11 _2d_7\"> </span><span class=\"ls0_11 ws0_11\">203<span class=\"__11 _b7_1\"> </span></span></span></span>71<span class=\"__11 _694\"> </span><span class=\"ls36_4 ws4e_3\">274<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.009986877px; bottom:44.5251px;\">R\u00f6relser<span class=\"__11 _602\"></span>esultat enligt IFRS \u2013 fr\u00e5n<span class=\"__11 _602\"></span>tr\u00e4de <span class=\"__11 _b8_1\"> </span><span class=\"ls32_6 ws20_11\">5 7<span class=\"__11 _604\"></span>70<span class=\"__11 _4e_5\"> </span></span>1 488<span class=\"__11 _700\"> </span>3 108<span class=\"__11 _673\"> </span><span class=\"ff1_11 ws41_6\">140<span class=\"__11 _2c_8\"> </span></span>10 506<span class=\"__11 _623\"> </span><span class=\"ws41_6\">-339<span class=\"__11 _700\"> </span><span class=\"ls34_4 ws4a_3\">-1<span class=\"__11 _604\"></span>4<span class=\"__11 _604\"></span>5<span class=\"__11 _702\"> </span></span></span>10 021<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc1_11 sc0_11 ls0_11 ws0_11\" style=\"left:0.009986877px; bottom:726.297px;\">Koncern\u00f6<span class=\"__11 _602\"></span>versikt<span class=\"__11 _644\"> </span>V<span class=\"__11 _602\"></span>erksamhe<span class=\"__11 _602\"></span>t<span class=\"__11 _645\"> </span>Bolagsstyrning<span class=\"__11 _644\"> </span>H\u00e5llbarhet<span class=\"__11 _646\"> </span><span class=\"ff2_11\">Finansiell information<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h5_11 ff1_11 fs2_11 fc1_11 sc0_11 ls3d_3 ws5b\" style=\"left:0.009986877px; bottom:2.079193px;\">130 <span class=\"__11 _647\"> </span><span class=\"fs3_11 ls0_11 ws0_11\">Sk<span class=\"__11 _602\"></span>anska \u00c5rs- och h\u00e5llbarhetsr<span class=\"__11 _602\"></span>edovisning 202<span class=\"__11 _602\"></span>2<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc1_11 sc0_11 ls0_11 ws0_11\" style=\"left:0.009986877px; bottom:698.65924px;\">Finansiell analys  <span class=\"__11 _648\"> </span> Koncernr<span class=\"__11 _602\"></span>esultat  <span class=\"__11 _648\"> </span> <span class=\"ff2_11\">Noter</span>  <span class=\"__11 _648\"> </span> Nya ers\u00e4ttningsrik<span class=\"__11 _602\"></span>tlinjer <span class=\"__11 _648\"> </span>Revisionsber<span class=\"__11 _602\"></span>\u00e4ttelse  <span class=\"__11 _648\"> </span> Revisorns h\u00e5llbarhe<span class=\"__11 _602\"></span>tsrapport <span class=\"__11 _648\"> </span> K<span class=\"__11 _602\"></span>vartalsinf<span class=\"__11 _602\"></span>ormation  <span class=\"__11 _648\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__11 _602\"></span>vest<span class=\"__11 _602\"></span>erark<span class=\"__11 _602\"></span>alender  <span class=\"__11 _648\"> </span> Adresser<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h7_11 ff3_10 fs4_11 fc2_9 sc0_11 ls15_11 ws3f_6\" style=\"left:0.009986877px; bottom:652.5962px;\">Not 4. R\u00f6relses<span class=\"__11 _602\"></span>egment forts.<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls29_8 ws40_6\" style=\"left:0.009986877px; bottom:634.3962px;\">2021<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:325.60797px; bottom:643.4962px;\">Bygg-<span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:300.49197px; bottom:634.3962px;\">verksamhe<span class=\"__11 _602\"></span>t<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:378.80658px; bottom:643.4962px;\">Bostads-<span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:373.11908px; bottom:634.3962px;\">utveckling<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:438.448px; bottom:652.5962px;\">K<span class=\"__11 _602\"></span>ommersiell <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws42_6\" style=\"left:444.4813px; bottom:643.4962px;\">fastig he<span class=\"__11 _602\"></span>ts-<span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:446.81998px; bottom:634.3962px;\">utveckling<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:504.70508px; bottom:643.4962px;\">F<span class=\"__11 _602\"></span>\u00f6rvaltnings-<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:513.9598px; bottom:634.3962px;\">fastighe<span class=\"__11 _602\"></span>ter<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:597.56146px; bottom:652.5962px;\">Summa </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:597.56146px; bottom:643.4962px;\">r\u00f6relse-<span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:593.5484px; bottom:634.3962px;\">segment<span class=\"__11 _4b_5\"> </span>Centralt<span class=\"__11 _4c_5\"> </span><span class=\"ws42_6\">Elimine ringar<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:807.60767px; bottom:643.4962px;\">Summa </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:803.5946px; bottom:634.3962px;\">segment<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:876.6221px; bottom:652.5962px;\">Skillnad <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:853.58997px; bottom:643.4962px;\">redovisnings-<span class=\"__11 _602\"></span><span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:872.6181px; bottom:634.3962px;\">principer<span class=\"__11 _1d_9\"> </span><span class=\"ws34_8\">Summa IFRS<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:621.3104px;\">Externa in<span class=\"__11 _602\"></span>t\u00e4kt<span class=\"__11 _602\"></span>er <span class=\"__11 _b9_1\"> </span>122 355<span class=\"__11 _655\"> </span>14 377<span class=\"__11 _5d_6\"> </span>10 631<span class=\"__11 _ba_1\"> </span>147 363<span class=\"__11 _694\"> </span><span class=\"ws41_6\">213<span class=\"__11 _9f_1\"> </span></span>147 57<span class=\"__11 _631\"></span>6<span class=\"__11 _676\"> </span>-3 712<span class=\"__11 _5c_6\"> </span>143 865<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:609.3257px;\">Int<span class=\"__11 _602\"></span>\u00e4kter<span class=\"__11 _602\"></span> fr\u00e5n in<span class=\"__11 _602\"></span>terna kunder<span class=\"__11 _bb_1\"> </span>10 232<span class=\"__11 _635\"> </span><span class=\"ls3e_3 ws5c\">47<span class=\"__11 _604\"></span>1<span class=\"__11 _636\"> </span></span>10 703<span class=\"__11 _657\"> </span><span class=\"ls0_11 ws0_11\">39<span class=\"__11 _604\"></span>5<span class=\"__11 _638\"> </span></span>-11 097<span class=\"__11 _658\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _659\"> </span>0<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.009986877px; bottom:597.341px;\">T<span class=\"__11 _631\"></span>otala in<span class=\"__11 _602\"></span>t\u00e4kt<span class=\"__11 _602\"></span>er<span class=\"__11 _bc_1\"> </span>132 587<span class=\"__11 _639\"> </span>14 377<span class=\"__11 _5d_6\"> </span>11 102<span class=\"__11 _658\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _5f_5\"> </span></span>158 066<span class=\"__11 _a2\"> </span><span class=\"ws41_6\">608<span class=\"__11 _616\"> </span></span>-<span class=\"__11 _602\"></span>11 097<span class=\"__11 _5c_6\"> </span>147 57<span class=\"__11 _602\"></span>6<span class=\"__11 _641\"> </span>-3 712<span class=\"__11 _bd_1\"> </span>143 865<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:585.3563px;\">Kos<span class=\"__11 _602\"></span>tnader f\u00f6r<span class=\"__11 _602\"></span> produktion och f<span class=\"__11 _602\"></span>\u00f6rvaltning<span class=\"__11 _be_1\"> </span>-<span class=\"__11 _602\"></span>121 901<span class=\"__11 _639\"> </span>-<span class=\"__11 _631\"></span>11 670<span class=\"__11 _690\"> </span>-<span class=\"__11 _631\"></span>7 147<span class=\"__11 _610\"> </span>-140 717<span class=\"__11 _663\"> </span><span class=\"ls0_11 ws0_11\">-621<span class=\"__11 _4e_5\"> </span></span>11 080<span class=\"__11 _bf_1\"> </span>-<span class=\"__11 _602\"></span>130 258<span class=\"__11 _5d_6\"> </span>2 102<span class=\"__11 _5f_5\"> </span>-<span class=\"__11 _631\"></span>128 156<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.009986877px; bottom:573.3716px;\">Bruttoresult<span class=\"__11 _602\"></span>at<span class=\"__11 _664\"> </span><span class=\"ws34_8\">10 687<span class=\"__11 _661\"> </span><span class=\"ls39_3 ws19_11\">2<span class=\"__11 _604\"></span> 707<span class=\"__11 _700\"> </span></span>3 955<span class=\"__11 _658\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _2c_8\"> </span></span>17 349<span class=\"__11 _5e_5\"> </span><span class=\"ls34_4 ws4a_3\">-1<span class=\"__11 _604\"></span>3<span class=\"__11 _5e_5\"> </span>-1<span class=\"__11 _604\"></span>7<span class=\"__11 _4e_5\"> </span></span>17 318<span class=\"__11 _641\"> </span>-1 609<span class=\"__11 _666\"> </span>15 7<span class=\"__11 _602\"></span>09<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:561.3869px;\">F<span class=\"__11 _602\"></span>\u00f6rs\u00e4ljnings- och administrationsk<span class=\"__11 _602\"></span>ostnader<span class=\"__11 _c0_1\"> </span>-5 709<span class=\"__11 _6c_5\"> </span><span class=\"ls2e_6 ws45_6\">-72<span class=\"__11 _604\"></span>7<span class=\"__11 _667\"> </span>-78<span class=\"__11 _604\"></span>4<span class=\"__11 _679\"> </span><span class=\"ws48_4\">-7 2<span class=\"__11 _604\"></span>20<span class=\"__11 _700\"> </span><span class=\"ls6_11 ws3d_7\">-645<span class=\"__11 _679\"> </span></span></span></span>-<span class=\"__11 _602\"></span>7 865<span class=\"__11 _b2\"> </span>-7 865<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:549.4022px;\">V<span class=\"__11 _602\"></span>\u00e4rdef<span class=\"__11 _631\"></span>\u00f6r\u00e4ndring f\u00f6rvaltningsf<span class=\"__11 _602\"></span>astighet<span class=\"__11 _602\"></span>er<span class=\"__11 _c1_1\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _b4\"> </span>0<span class=\"__11 _659\"> </span>0<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:537.4175px;\">Resultat fr<span class=\"__11 _602\"></span>\u00e5n joint <span class=\"__11 _602\"></span>ven<span class=\"__11 _602\"></span>tures och intr<span class=\"__11 _602\"></span>essef<span class=\"__11 _602\"></span>\u00f6ret<span class=\"__11 _602\"></span>ag<span class=\"__11 _6e_4\"> </span><span class=\"ls2b_8 ws44_6\">35<span class=\"__11 _c2_1\"> </span><span class=\"ls17_11 ws5d\">93<span class=\"__11 _688\"> </span><span class=\"ls1f_10 ws5a\">128<span class=\"__11 _673\"> </span><span class=\"ls35_4 ws4d_3\">24<span class=\"__11 _604\"></span>3<span class=\"__11 _681\"> </span><span class=\"ls0_11 ws0_11\">8<span class=\"__11 _673\"> </span><span class=\"ls9_11 ws26_10\">379<span class=\"__11 _683\"> </span><span class=\"lsd_11 ws1d_11\">70<span class=\"__11 _a2\"> </span></span></span></span></span></span></span></span><span class=\"ws41_6\">449<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.009986877px; bottom:525.4328px;\">R\u00f6relser<span class=\"__11 _602\"></span>esultat <span class=\"__11 _c3_1\"> </span><span class=\"ws34_8\">5 013<span class=\"__11 _661\"> </span>1 980<span class=\"__11 _665\"> </span><span class=\"ls2c_7 ws36_8\">3<span class=\"__11 _604\"></span> 264<span class=\"__11 _658\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _666\"> </span></span></span>10 256<span class=\"__11 _623\"> </span></span>-415<span class=\"__11 _670\"> </span>-9<span class=\"__11 _662\"> </span><span class=\"ws34_8\">9 832<span class=\"__11 _668\"> </span><span class=\"ls34_4 ws44_6\">-1 5<span class=\"__11 _604\"></span>39<span class=\"__11 _677\"> </span></span>8 293</span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:508.5705px;\"> <span class=\"__11 _621\"> </span>varav avskrivningar<span class=\"__11 _678\"> </span>-2 469<span class=\"__11 _c4_1\"> </span><span class=\"ls1a_10 ws2e_9\">-23<span class=\"__11 _683\"> </span></span><span class=\"ws41_6\">-86<span class=\"__11 _679\"> </span></span>-2 5<span class=\"__11 _602\"></span>78<span class=\"__11 _667\"> </span><span class=\"ws41_6\">-90<span class=\"__11 _671\"> </span></span>-2 669<span class=\"__11 _b2\"> </span>-2 66<span class=\"__11 _602\"></span>9</div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:496.58582px;\"> <span class=\"__11 _621\"> </span> <span class=\"__11 _611\"></span>varav nedskrivningar<span class=\"__11 _602\"></span> / \u00e5terf<span class=\"__11 _602\"></span>\u00f6ring av nedskrivningar</div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws4c_3\" style=\"left:0.009986877px; bottom:484.6011px;\">  Goodwill<span class=\"__11 _c5_1\"> </span><span class=\"ws41_6\">-53<span class=\"__11 _c6_1\"> </span>-53<span class=\"__11 _a8\"> </span>-53<span class=\"__11 _632\"> </span>-53</span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws4c_3\" style=\"left:0.009986877px; bottom:472.6164px;\">  \u00d6vriga <span class=\"__11 _7e_2\"></span>tillg\u00e5ngar<span class=\"__11 _7f_2\"> </span><span class=\"ws41_6\">-34<span class=\"__11 _680\"> </span>-36<span class=\"__11 _c7_1\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _604\"></span>75<span class=\"__11 _3b_6\"> </span><span class=\"ls35_4 ws4d_3\">-<span class=\"__11 _604\"></span>24<span class=\"__11 _604\"></span>5<span class=\"__11 _c8_1\"> </span>-24<span class=\"__11 _604\"></span>5<span class=\"__11 _3b_6\"> </span>-<span class=\"__11 _604\"></span>245</span></span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:460.6317px;\"> <span class=\"__11 _621\"> </span> <span class=\"__11 _611\"></span>varav r<span class=\"__11 _602\"></span>esultat f<span class=\"__11 _602\"></span>\u00f6rs\u00e4ljning kommersiella f<span class=\"__11 _602\"></span>astighet<span class=\"__11 _602\"></span>er<span class=\"__11 _686\"> </span>3 928<span class=\"__11 _620\"> </span>3 92<span class=\"__11 _602\"></span>8<span class=\"__11 _613\"> </span><span class=\"ls1a_10 ws2e_9\">239<span class=\"__11 _654\"> </span></span>4 167<span class=\"__11 _700\"> </span><span class=\"ws41_6\">-<span class=\"__11 _604\"></span>661<span class=\"__11 _662\"> </span></span>3 506</div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:448.647px;\"> <span class=\"__11 _621\"> </span> <span class=\"__11 _611\"></span>varav r<span class=\"__11 _602\"></span>esultat f<span class=\"__11 _602\"></span>\u00f6rs\u00e4ljning OPS-portf\u00f6lj<span class=\"__11 _c9_1\"> </span><span class=\"ls0_11 ws0_11\">4<span class=\"__11 _659\"> </span>4<span class=\"__11 _ca_1\"> </span>4<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:431.7847px;\">Medelant<span class=\"__11 _602\"></span>al anst\u00e4llda<span class=\"__11 _cb_1\"> </span>28 557<span class=\"__11 _665\"> </span><span class=\"ls0_11 ws0_11\">582<span class=\"__11 _4f_6\"> </span></span><span class=\"ws41_6\">431<span class=\"__11 _9b_1\"> </span></span>29 570<span class=\"__11 _694\"> </span><span class=\"ls0_11 ws0_11\">481<span class=\"__11 _636\"> </span></span>30 051<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:419.8px;\">Bruttomarginal, %<span class=\"__11 _cc_1\"> </span><span class=\"ls17_11 ws36_8\"> 8,1 <span class=\"__11 _9e_1\"> </span></span> 18,8 </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:407.8153px;\">F<span class=\"__11 _602\"></span>\u00f6rs\u00e4ljnings- och administrationsk<span class=\"__11 _602\"></span>ostnader<span class=\"__11 _631\"></span>, %<span class=\"__11 _692\"> </span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _604\"></span>4,3 <span class=\"__11 _690\"> </span></span><span class=\"ws41_6\">-5,1 </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:395.8306px;\">R\u00f6rels<span class=\"__11 _602\"></span>emarginal, %<span class=\"__11 _cd_1\"> </span><span class=\"ls29_8 wsf_11\"> 3,8 <span class=\"__11 _9e_1\"> </span></span> 13,8 </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.009986877px; bottom:383.84592px;\">Nettouth<span class=\"__11 _631\"></span>yrning<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:371.8612px;\">Ekonomisk uth<span class=\"__11 _602\"></span>yrningsgrad, %<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:359.8765px;\">\u00d6versk<span class=\"__11 _602\"></span>ottsgrad, %<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws53_2\" style=\"left:0.009986877px; bottom:341.0668px;\">Tillg\u00e5ngar<span class=\"__11 _631\"></span>, varav</div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws4c_3\" style=\"left:0.009986877px; bottom:329.0821px;\"> F<span class=\"__11 _602\"></span>\u00f6rvaltningsf<span class=\"__11 _602\"></span>astighet<span class=\"__11 _602\"></span>er</div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:317.0974px;\"> <span class=\"__11 _621\"> </span>Materiella anl\u00e4ggningstillg\u00e5nga (inklusive n<span class=\"__11 _602\"></span>yttjander\u00e4tter)<span class=\"__11 _630\"> </span><span class=\"ls3c_3 ws29_10\">9 87<span class=\"__11 _604\"></span>2<span class=\"__11 _667\"> </span><span class=\"ls4_11 ws1c_11\">54<span class=\"__11 _5e_5\"> </span></span></span><span class=\"ws41_6\">409<span class=\"__11 _636\"> </span></span>10 335<span class=\"__11 _657\"> </span><span class=\"ls17_11 ws5d\">260<span class=\"__11 _695\"> </span></span><span class=\"ws41_6\">-3<span class=\"__11 _702\"> </span></span>10 593<span class=\"__11 _636\"> </span>10 593</div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:305.1127px;\"> <span class=\"__11 _621\"> </span>Immateriella tillg\u00e5ngar<span class=\"__11 _697\"> </span>4 127<span class=\"__11 _665\"> </span><span class=\"ls9_11 ws26_10\">322<span class=\"__11 _ce_1\"> </span></span><span class=\"ws41_6\">17<span class=\"__11 _f_11\"> </span></span>4 466<span class=\"__11 _694\"> </span><span class=\"ws41_6\">144<span class=\"__11 _6d_4\"> </span></span>4 610<span class=\"__11 _620\"> </span>4 610</div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:293.128px;\"> <span class=\"__11 _621\"> </span> <span class=\"__11 _611\"></span>Placeringar i joint v<span class=\"__11 _602\"></span>entur<span class=\"__11 _602\"></span>es och intresse<span class=\"__11 _602\"></span>f\u00f6r<span class=\"__11 _602\"></span>etag<span class=\"__11 _2f_8\"> </span><span class=\"ls3c_3 ws5e\">287<span class=\"__11 _700\"> </span></span><span class=\"ws41_6\">355<span class=\"__11 _5a_6\"> </span><span class=\"ls9_11 ws26_10\">122<span class=\"__11 _635\"> </span><span class=\"ls3b_3 ws56_2\">76<span class=\"__11 _651\"></span>3<span class=\"__11 _642\"> </span></span></span></span>1 427<span class=\"__11 _670\"> </span><span class=\"ws41_6\">-5<span class=\"__11 _5d_6\"> </span></span>2 185<span class=\"__11 _6d_4\"> </span>2 185</div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:281.1433px;\"> <span class=\"__11 _621\"> </span>Oms\u00e4ttningsfastighet<span class=\"__11 _602\"></span>er (inklusive n<span class=\"__11 _602\"></span>yttjander\u00e4tt<span class=\"__11 _602\"></span>er)<span class=\"__11 _cf_1\"> </span><span class=\"ls18_10 ws55_2\">57<span class=\"__11 _643\"> </span></span>20 371<span class=\"__11 _662\"> </span>33 2<span class=\"__11 _602\"></span>72<span class=\"__11 _614\"> </span>5<span class=\"__11 _604\"></span>3 700<span class=\"__11 _d0_1\"> </span><span class=\"ws41_6\">-666<span class=\"__11 _2c_8\"> </span></span>53 033<span class=\"__11 _9b_1\"> </span>53 033<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:269.1586px;\">Sysselsatt k<span class=\"__11 _602\"></span>apital<span class=\"__11 _9a_1\"> </span><span class=\"ls2e_6 ws48_4\">-7<span class=\"__11 _604\"></span> 87<span class=\"__11 _604\"></span>5<span class=\"__11 _655\"> </span></span>14 385<span class=\"__11 _662\"> </span>32 721<span class=\"__11 _671\"> </span>39 2<span class=\"__11 _602\"></span>31<span class=\"__11 _2c_8\"> </span>27 499<span class=\"__11 _9b_1\"> </span>66 729<span class=\"__11 _615\"> </span>66 729<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.009986877px; bottom:247.1366px;\">Inv<span class=\"__11 _602\"></span>esteringar<span class=\"__11 _d1_1\"> </span><span class=\"ws43_6\">-<span class=\"__11 _602\"></span>1 850<span class=\"__11 _bd_1\"> </span>-11 488<span class=\"__11 _5d_6\"> </span><span class=\"ls2e_6 ws48_4\">-7<span class=\"__11 _604\"></span> 3<span class=\"__11 _604\"></span>4<span class=\"__11 _604\"></span>4<span class=\"__11 _653\"> </span></span>-20 683<span class=\"__11 _700\"> </span><span class=\"ls5_11 ws48_4\">-720<span class=\"__11 _673\"> </span><span class=\"ls18_10 ws55_2\">457<span class=\"__11 _ac\"> </span></span></span>-20 945<span class=\"__11 _ba_1\"> </span>-20 945<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.009986877px; bottom:235.1519px;\">Desinv<span class=\"__11 _602\"></span>esteringar<span class=\"__11 _d2_1\"> </span><span class=\"ls0_11 ws27_10\">1 034<span class=\"__11 _655\"> </span></span><span class=\"ws43_6\">10 766<span class=\"__11 _663\"> </span>9 961<span class=\"__11 _671\"> </span>21 7<span class=\"__11 _631\"></span>62<span class=\"__11 _683\"> </span><span class=\"ls30_6 ws47_6\">27<span class=\"__11 _700\"> </span><span class=\"ls18_10 ws55_2\">-<span class=\"__11 _604\"></span>457<span class=\"__11 _641\"> </span></span></span>21 331<span class=\"__11 _b2\"> </span>21 331<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.009986877px; bottom:223.1672px;\">Inv<span class=\"__11 _602\"></span>esteringar<span class=\"__11 _650\"></span>, netto<span class=\"__11 _7f_2\"> </span><span class=\"ws41_6\">-816<span class=\"__11 _677\"> </span><span class=\"ls3f_3 ws5f\">-72<span class=\"__11 _604\"></span>2<span class=\"__11 _663\"> </span></span></span>2 617<span class=\"__11 _658\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _5d_6\"> </span><span class=\"ls39_3 ws19_11\">1<span class=\"__11 _604\"></span> 07<span class=\"__11 _604\"></span>9<span class=\"__11 _700\"> </span><span class=\"ls30_6 ws47_6\">-693<span class=\"__11 _658\"> </span></span></span>0<span class=\"__11 _657\"> </span></span><span class=\"ws41_6\">386<span class=\"__11 _ad_1\"> </span>386<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.009986877px; bottom:204.3575px;\">A<span class=\"__11 _602\"></span>vst\u00e4mning fr<span class=\"__11 _602\"></span>\u00e5n segment till IFRS<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:192.3728px;\">Int<span class=\"__11 _602\"></span>\u00e4kter<span class=\"__11 _602\"></span> enligt segment \u2013 bindande k<span class=\"__11 _602\"></span>ontr<span class=\"__11 _602\"></span>akt<span class=\"__11 _d3_1\"> </span>132 587<span class=\"__11 _655\"> </span>14 377<span class=\"__11 _654\"> </span>11 102<span class=\"__11 _658\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _5c_6\"> </span></span>158 066<span class=\"__11 _a2\"> </span><span class=\"ws41_6\">608<span class=\"__11 _2c_8\"> </span></span>-<span class=\"__11 _602\"></span>11 097<span class=\"__11 _ac\"> </span>147 57<span class=\"__11 _602\"></span>6<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:180.3881px;\">Tillkommer f<span class=\"__11 _602\"></span>astighet<span class=\"__11 _602\"></span>er s\u00e5lda f<span class=\"__11 _602\"></span>\u00f6re perioden<span class=\"__11 _d4_1\"> </span>13 868<span class=\"__11 _700\"> </span>6 012<span class=\"__11 _636\"> </span>19 880<span class=\"__11 _d5_1\"> </span>19 880<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:168.4034px;\">A<span class=\"__11 _602\"></span>vg\u00e5r f<span class=\"__11 _602\"></span>astighet<span class=\"__11 _602\"></span>er ej \u00f6v<span class=\"__11 _602\"></span>ertagna av k<span class=\"__11 _602\"></span>\u00f6pare per balansdagen<span class=\"__11 _a5\"> </span>-17 328<span class=\"__11 _5d_6\"> </span><span class=\"ls17_11 ws36_8\">-6<span class=\"__11 _604\"></span> 393<span class=\"__11 _d6_1\"> </span></span>-23 721<span class=\"__11 _d7_1\"> </span>-23 721<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:156.4187px;\">Tillkommer in<span class=\"__11 _602\"></span>t\u00e4k<span class=\"__11 _602\"></span>ter i join<span class=\"__11 _602\"></span>t ven<span class=\"__11 _631\"></span>tures inom Bostadsutveckling<span class=\"__11 _d8_1\"> </span><span class=\"ls35_4 ws4d_3\">-24<span class=\"__11 _604\"></span>7<span class=\"__11 _d9_1\"> </span>-24<span class=\"__11 _604\"></span>7<span class=\"__11 _da_1\"> </span>-24<span class=\"__11 _604\"></span>7<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.009986877px; bottom:144.434px;\">Kur<span class=\"__11 _602\"></span>sdiffer<span class=\"__11 _602\"></span>ens<span class=\"__11 _db_1\"> </span><span class=\"ls17_11 ws5d\">326<span class=\"__11 _b6_1\"> </span><span class=\"ls40_3 ws60\">52<span class=\"__11 _635\"> </span><span class=\"ls9_11 ws26_10\">377<span class=\"__11 _dc_1\"> </span>377<span class=\"__11 _649\"> </span></span></span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.009986877px; bottom:132.4493px;\">Int\u00e4k<span class=\"__11 _602\"></span>ter enligt IFRS \u2013 fr<span class=\"__11 _602\"></span>\u00e5ntr\u00e4de<span class=\"__11 _dd_1\"> </span>132 587<span class=\"__11 _9d_1\"> </span>10 9<span class=\"__11 _604\"></span>95<span class=\"__11 _676\"> </span>10 772<span class=\"__11 _658\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _bd_1\"> </span></span>154 354<span class=\"__11 _5b_6\"> </span><span class=\"ws41_6\">608<span class=\"__11 _616\"> </span></span>-11 097<span class=\"__11 _5f_5\"> </span>143 865<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:114.6133px;\">R\u00f6rels<span class=\"__11 _602\"></span>eresultat enligt segmen<span class=\"__11 _631\"></span>t \u2013 bindande kontrak<span class=\"__11 _602\"></span>t<span class=\"__11 _2d_7\"> </span>5 013<span class=\"__11 _696\"> </span>1 980<span class=\"__11 _623\"> </span><span class=\"ls17_11 ws36_8\">3<span class=\"__11 _604\"></span> 264<span class=\"__11 _ce_1\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _702\"> </span></span></span>10 256<span class=\"__11 _663\"> </span><span class=\"ws41_6\">-415<span class=\"__11 _670\"> </span>-9<span class=\"__11 _677\"> </span></span>9 832<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:102.6286px;\">Tillkommer f<span class=\"__11 _602\"></span>astighet<span class=\"__11 _602\"></span>er s\u00e5lda f<span class=\"__11 _602\"></span>\u00f6re perioden<span class=\"__11 _de_1\"> </span><span class=\"ls0_11 ws27_10\">1 982<span class=\"__11 _5a_6\"> </span><span class=\"ls3c_3 ws5e\">692<span class=\"__11 _6d_4\"> </span><span class=\"ls3a_3 ws60\">2<span class=\"__11 _604\"></span> 67<span class=\"__11 _604\"></span>5<span class=\"__11 _b7_1\"> </span></span></span></span><span class=\"ws41_6\">61<span class=\"__11 _677\"> </span></span>2 736<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:90.643906px;\">A<span class=\"__11 _602\"></span>vg\u00e5r f<span class=\"__11 _602\"></span>astighet<span class=\"__11 _602\"></span>er ej \u00f6v<span class=\"__11 _602\"></span>ertagna av k<span class=\"__11 _602\"></span>\u00f6pare per balansdagen<span class=\"__11 _df_1\"> </span>-2 863<span class=\"__11 _642\"> </span>-1 332<span class=\"__11 _679\"> </span>-4 195<span class=\"__11 _3a_6\"> </span><span class=\"ws41_6\">-92<span class=\"__11 _696\"> </span><span class=\"ls3c_3 ws29_10\">-<span class=\"__11 _604\"></span>4<span class=\"__11 _604\"></span> 287<span class=\"__11 _649\"> </span></span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:78.6592px;\">Tillkommer r<span class=\"__11 _602\"></span>\u00f6relser<span class=\"__11 _602\"></span>esultat i join<span class=\"__11 _602\"></span>t ven<span class=\"__11 _602\"></span>tures inom Bost<span class=\"__11 _602\"></span>adsutveckling<span class=\"__11 _e0_1\"> </span><span class=\"ls5_11 ws48_4\">-20<span class=\"__11 _a7\"> </span>-20<span class=\"__11 _d9_1\"> </span>-20<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:66.6745px;\">Nya in<span class=\"__11 _602\"></span>tern<span class=\"__11 _602\"></span>vinster<span class=\"__11 _e1_1\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _632\"> </span></span><span class=\"ws41_6\">-35<span class=\"__11 _6a_6\"> </span>-35<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.009986877px; bottom:54.689804px;\">Kur<span class=\"__11 _602\"></span>sdiffer<span class=\"__11 _602\"></span>ens<span class=\"__11 _e2_1\"> </span>56<span class=\"__11 _658\"> </span>10<span class=\"__11 _c2_1\"> </span><span class=\"ls3a_3 ws54_2\">67<span class=\"__11 _b5_1\"> </span>67<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.009986877px; bottom:42.7051px;\">R\u00f6relser<span class=\"__11 _602\"></span>esultat enligt IFRS \u2013 fr\u00e5n<span class=\"__11 _602\"></span>tr\u00e4de <span class=\"__11 _e3_1\"> </span>5 013<span class=\"__11 _668\"> </span>1 135<span class=\"__11 _665\"> </span>2 635<span class=\"__11 _658\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _677\"> </span></span>8 7<span class=\"__11 _602\"></span>83<span class=\"__11 _700\"> </span><span class=\"ws41_6\">-415<span class=\"__11 _c7_1\"> </span><span class=\"ls3f_3 ws5f\">-75<span class=\"__11 _677\"> </span></span></span>8 293<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc1_11 sc0_11 ls0_11 ws0_11\" style=\"left:0.009986877px; bottom:726.297px;\">Koncern\u00f6<span class=\"__11 _602\"></span>versikt<span class=\"__11 _644\"> </span>V<span class=\"__11 _602\"></span>erksamhe<span class=\"__11 _602\"></span>t<span class=\"__11 _645\"> </span>Bolagsstyrning<span class=\"__11 _644\"> </span>H\u00e5llbarhet<span class=\"__11 _646\"> </span><span class=\"ff2_11\">Finansiell information<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h5_11 ff1_11 fs2_11 fc1_11 sc0_11 ls41_3 ws61\" style=\"left:0.009986877px; bottom:2.079193px;\">131<span class=\"__11 _604\"></span> <span class=\"__11 _647\"> </span><span class=\"fs3_11 ls0_11 ws0_11\">Sk<span class=\"__11 _602\"></span>anska \u00c5rs- och h\u00e5llbarhetsre<span class=\"__11 _602\"></span>dovisning 2022<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc1_11 sc0_11 ls0_11 ws0_11\" style=\"left:0.009986877px; bottom:698.65924px;\">Finansiell analys  <span class=\"__11 _648\"> </span> Koncernr<span class=\"__11 _602\"></span>esultat  <span class=\"__11 _648\"> </span> <span class=\"ff2_11\">Noter</span>  <span class=\"__11 _648\"> </span> Nya ers\u00e4ttningsrik<span class=\"__11 _602\"></span>tlinjer <span class=\"__11 _648\"> </span>Revisionsber<span class=\"__11 _602\"></span>\u00e4ttelse  <span class=\"__11 _648\"> </span> Revisorns h\u00e5llbarhe<span class=\"__11 _602\"></span>tsrapport <span class=\"__11 _648\"> </span> K<span class=\"__11 _602\"></span>vartalsinf<span class=\"__11 _602\"></span>ormation  <span class=\"__11 _648\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__11 _602\"></span>vest<span class=\"__11 _602\"></span>erark<span class=\"__11 _602\"></span>alender  <span class=\"__11 _648\"> </span> Adresser<span class=\"__11 _649\"> </span></div>Not 4. R\u00f6relses<span class=\"__11 _602\"></span>egment forts.<span class=\"__11 _649\"> </span>Not 5<span class=\"__11 _604\"></span>.<span class=\"ff1_11 ls0_11 ws0_11\">  <span class=\"__11 _4a_7\"></span>Anl\u00e4ggningstillg\u00e5ngar<span class=\"__11 _602\"></span> som innehas f\u00f6r<span class=\"__11 _602\"></span>  <span class=\"__11 _4a_7\"></span>f<span class=\"__11 _602\"></span>\u00f6rs\u00e4ljning  </span>och avvecklade verks<span class=\"__11 _602\"></span>amhet<span class=\"__11 _602\"></span>er<span class=\"__11 _649\"> </span>Anl<span class=\"__11 _604\"></span>\u00e4g<span class=\"__11 _604\"></span>gni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>llg<span class=\"__11 _604\"></span>\u00e5n<span class=\"__11 _604\"></span>gar s<span class=\"__11 _604\"></span>om i<span class=\"__11 _604\"></span>nn<span class=\"__11 _604\"></span>eha<span class=\"__11 _604\"></span>s f\u00f6<span class=\"__11 _604\"></span>r f\u00f6r<span class=\"__11 _604\"></span>s\u00e4<span class=\"__11 _604\"></span>ljn<span class=\"__11 _604\"></span>ing o<span class=\"__11 _604\"></span>ch av<span class=\"__11 _604\"></span>vec<span class=\"__11 _604\"></span>kl<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>e ver<span class=\"__11 _604\"></span>ksa<span class=\"__11 _604\"></span>mhe<span class=\"__11 _604\"></span>ter re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as i e<span class=\"__11 _604\"></span>nli<span class=\"__11 _604\"></span>gh<span class=\"__11 _604\"></span>et me<span class=\"__11 _604\"></span>d IFR<span class=\"__11 _604\"></span>S 5, se n<span class=\"__11 _604\"></span>ot 1<span class=\"__11 _604\"></span>. Un<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r 2022 o<span class=\"__11 _604\"></span>ch 20<span class=\"__11 _604\"></span>21 ha<span class=\"__11 _604\"></span>r ing<span class=\"__11 _604\"></span>a ver<span class=\"__11 _604\"></span>ksa<span class=\"__11 _604\"></span>mhe<span class=\"__11 _604\"></span>ter  <span class=\"__11 _3e_7\"></span>redovisats som avvecklade.<span class=\"__11 _649\"> </span>I slu<span class=\"__11 _604\"></span>tet av 2<span class=\"__11 _604\"></span>022 o<span class=\"__11 _604\"></span>ch 20<span class=\"__11 _604\"></span>21 fan<span class=\"__11 _604\"></span>ns in<span class=\"__11 _604\"></span>ga a<span class=\"__11 _604\"></span>nl\u00e4<span class=\"__11 _604\"></span>gg<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>til<span class=\"__11 _604\"></span>lg\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar so<span class=\"__11 _604\"></span>m i enl<span class=\"__11 _604\"></span>igh<span class=\"__11 _604\"></span>et m<span class=\"__11 _604\"></span>ed I<span class=\"__11 _604\"></span>FRS 5 s<span class=\"__11 _604\"></span>ka red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s som o<span class=\"__11 _604\"></span>ms<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>tni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>s-<span class=\"__11 _649\"> </span>till<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar oc<span class=\"__11 _604\"></span>h an<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>s so<span class=\"__11 _604\"></span>m till<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>nga<span class=\"__11 _604\"></span>r so<span class=\"__11 _604\"></span>m inn<span class=\"__11 _604\"></span>eh<span class=\"__11 _604\"></span>as f\u00f6<span class=\"__11 _604\"></span>r f\u00f6rs\u00e4ljning<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Externa int<span class=\"__11 _602\"></span>\u00e4kter<span class=\"__11 _602\"></span> enligt IFRS per geografiskt omr\u00e5de<span class=\"__11 _649\"> </span>Sverige<span class=\"__11 _e4_1\"> </span>Storbritannien<span class=\"__11 _e5_1\"> </span><span class=\"ls1_11 ws1f_11\">USA<span class=\"__11 _6d_4\"> </span></span>Norge<span class=\"__11 _9b_1\"> </span>\u00d6vrigt<span class=\"__11 _649\"> </span>1)<span class=\"__11 _649\"> </span>To<span class=\"__11 _604\"></span>t<span class=\"__11 _651\"></span>a<span class=\"__11 _651\"></span>l<span class=\"__11 _651\"></span>t<span class=\"__11 _649\"> </span>2022<span class=\"__11 _642\"> </span>2021<span class=\"__11 _5d_6\"> </span>2<span class=\"__11 _604\"></span>022<span class=\"__11 _642\"> </span>2021<span class=\"__11 _5d_6\"> </span>202<span class=\"__11 _604\"></span>2<span class=\"__11 _642\"> </span>2021<span class=\"__11 _5d_6\"> </span>2022<span class=\"__11 _642\"> </span>2021<span class=\"__11 _6c_5\"> </span>2022<span class=\"__11 _642\"> </span>2021<span class=\"__11 _5d_6\"> </span>2<span class=\"__11 _604\"></span>022<span class=\"__11 _642\"> </span>2021<span class=\"__11 _649\"> </span>Byggverk<span class=\"__11 _602\"></span>samhet<span class=\"__11 _682\"> </span><span class=\"ls1f_10 ws2a_10\">28 59<span class=\"__11 _604\"></span>9<span class=\"__11 _666\"> </span></span><span class=\"ws43_6\">2<span class=\"__11 _602\"></span>7 280<span class=\"__11 _666\"> </span>17 448<span class=\"__11 _641\"> </span>14 123<span class=\"__11 _666\"> </span>65 86<span class=\"__11 _602\"></span>7<span class=\"__11 _2c_8\"> </span>53 438<span class=\"__11 _702\"> </span>16 226<span class=\"__11 _4e_5\"> </span>13 873<span class=\"__11 _666\"> </span>14 250<span class=\"__11 _666\"> </span>13 642<span class=\"__11 _9d_1\"> </span>142 389<span class=\"__11 _9d_1\"> </span>122 355<span class=\"__11 _649\"> </span></span>Bostadsutveckling<span class=\"__11 _671\"> </span><span class=\"ws43_6\">4 950<span class=\"__11 _662\"> </span><span class=\"ls35_4 ws1b_11\">5<span class=\"__11 _604\"></span> 24<span class=\"__11 _604\"></span>0<span class=\"__11 _683\"> </span><span class=\"ls44_2 ws65\">96<span class=\"__11 _cd_1\"> </span></span></span>1 734<span class=\"__11 _654\"> </span><span class=\"ls3c_3 ws29_10\">1<span class=\"__11 _604\"></span> 697<span class=\"__11 _6c_5\"> </span>3 9<span class=\"__11 _604\"></span>87<span class=\"__11 _662\"> </span></span>4 058<span class=\"__11 _4e_5\"> </span>10 7<span class=\"__11 _602\"></span>68<span class=\"__11 _666\"> </span>10 995<span class=\"__11 _649\"> </span></span>Kommersiell f<span class=\"__11 _602\"></span>astighetsutv<span class=\"__11 _602\"></span>eckling<span class=\"__11 _6a_6\"> </span><span class=\"ls40_3 ws1a_11\">2 452<span class=\"__11 _5d_6\"> </span></span>2 743<span class=\"__11 _e6_1\"> </span>1 656<span class=\"__11 _677\"> </span><span class=\"ls40_3 ws1a_11\">2 359<span class=\"__11 _683\"> </span></span><span class=\"ws41_6\">55<span class=\"__11 _658\"> </span><span class=\"ls0_11 ws0_11\">6<span class=\"__11 _642\"> </span></span></span>5 731<span class=\"__11 _654\"> </span><span class=\"ls35_4 ws1b_11\">5 193<span class=\"__11 _5d_6\"> </span><span class=\"ls17_11 ws36_8\">9 8<span class=\"__11 _604\"></span>93<span class=\"__11 _4e_5\"> </span></span></span>10 301<span class=\"__11 _649\"> </span>F<span class=\"__11 _602\"></span>\u00f6rvaltningsf<span class=\"__11 _602\"></span>astighet<span class=\"__11 _602\"></span>er<span class=\"__11 _610\"> </span><span class=\"ls2b_8 ws44_6\">40<span class=\"__11 _e7_1\"> </span>40<span class=\"__11 _658\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _649\"> </span></span></span>Centralt och Elimineringar<span class=\"__11 _e8_1\"> </span><span class=\"lsd_11 ws1d_11\">70<span class=\"__11 _667\"> </span></span><span class=\"ws41_6\">177<span class=\"__11 _b5_1\"> </span>15<span class=\"__11 _683\"> </span>36<span class=\"__11 _e9_1\"> </span>85<span class=\"__11 _1a_10\"> </span>213<span class=\"__11 _649\"> </span></span>Summa r\u00f6relses<span class=\"__11 _602\"></span>egment<span class=\"__11 _630\"> </span>36 111<span class=\"__11 _616\"> </span>35 440<span class=\"__11 _2c_8\"> </span>17 5<span class=\"__11 _604\"></span>44<span class=\"__11 _702\"> </span>14 123<span class=\"__11 _666\"> </span><span class=\"ls45_1 ws3d_7\">67 5<span class=\"__11 _604\"></span>3<span class=\"__11 _604\"></span>7<span class=\"__11 _2c_8\"> </span></span>55 833<span class=\"__11 _702\"> </span>18 015<span class=\"__11 _661\"> </span>15 576<span class=\"__11 _638\"> </span>23 9<span class=\"__11 _602\"></span>68<span class=\"__11 _638\"> </span><span class=\"ls17_11 ws4f_3\">22 893<span class=\"__11 _ac\"> </span></span>163 174<span class=\"__11 _5f_5\"> </span>143 865<span class=\"__11 _649\"> </span>1) K<span class=\"__11 _631\"></span>onc<span class=\"__11 _604\"></span>ernen har<span class=\"__11 _602\"></span> inga kunder<span class=\"__11 _602\"></span> som sv<span class=\"__11 _602\"></span>arar f<span class=\"__11 _602\"></span>\u00f6r tio<span class=\"__11 _602\"></span> procent<span class=\"__11 _602\"></span> eller mer<span class=\"__11 _602\"></span> av k<span class=\"__11 _602\"></span>oncernens int<span class=\"__11 _602\"></span>\u00e4kter<span class=\"__11 _602\"></span>.<span class=\"__11 _649\"> </span>Anl\u00e4ggningstillg\u00e5ngar och oms\u00e4ttningsf<span class=\"__11 _602\"></span>astigheter<span class=\"__11 _602\"></span> per geografiskt omr<span class=\"__11 _602\"></span>\u00e5de F\u00f6rvaltni<span class=\"__11 _604\"></span>ngsfa<span class=\"__11 _604\"></span>stigh<span class=\"__11 _604\"></span>eter<span class=\"__11 _649\"> </span>Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__11 _677\"> </span><span class=\"lsb_11 ws66\">Immateriella tillg\u00e5ngar </span>Placeringar i joint v<span class=\"__11 _602\"></span>entures och in<span class=\"__11 _602\"></span>tressef\u00f6<span class=\"__11 _602\"></span>retag<span class=\"__11 _665\"> </span><span class=\"ws20_11\">Oms\u00e4tt<span class=\"__11 _602\"></span>ningsfast<span class=\"__11 _602\"></span>ighete<span class=\"__11 _602\"></span>r<span class=\"__11 _649\"> </span></span>2022-<span class=\"__11 _631\"></span>12-31<span class=\"__11 _ea_1\"> </span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _603\"> </span>2022-12-31<span class=\"__11 _eb_1\"> </span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _603\"> </span>2022-12-31<span class=\"__11 _eb_1\"> </span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _603\"> </span>2022-12-31<span class=\"__11 _eb_1\"> </span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _603\"> </span>2022-12-31<span class=\"__11 _eb_1\"> </span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _649\"> </span>Norge<span class=\"__11 _ec_1\"> </span><span class=\"ws43_6\">2 918<span class=\"__11 _677\"> </span>2 749<span class=\"__11 _642\"> </span>1 318<span class=\"__11 _6c_5\"> </span>1 293<span class=\"__11 _ed_1\"> </span></span>55<span class=\"__11 _4f_6\"> </span><span class=\"ls2b_8 ws44_6\">40<span class=\"__11 _642\"> </span></span><span class=\"ws43_6\">4 121<span class=\"__11 _662\"> </span>4 256<span class=\"__11 _649\"> </span></span>Sverige<span class=\"__11 _df_1\"> </span><span class=\"ws43_6\">3 758<span class=\"__11 _f_11\"> </span>2 360<span class=\"__11 _9e_1\"> </span>2 404<span class=\"__11 _694\"> </span><span class=\"ls32_6 ws52_2\">756<span class=\"__11 _694\"> </span><span class=\"ls17_11 ws5d\">7<span class=\"__11 _604\"></span>78<span class=\"__11 _654\"> </span></span></span>1 097<span class=\"__11 _642\"> </span>1 214<span class=\"__11 _666\"> </span>16 030<span class=\"__11 _702\"> </span>16 097<span class=\"__11 _649\"> </span></span>Storbrit<span class=\"__11 _602\"></span>annien<span class=\"__11 _9c\"> </span><span class=\"ws43_6\">1 355<span class=\"__11 _665\"> </span>1 118<span class=\"__11 _5d_6\"> </span>1 386<span class=\"__11 _6c_5\"> </span>1 364<span class=\"__11 _ce_1\"> </span><span class=\"ls0_11 ws0_11\">6<span class=\"__11 _4f_6\"> </span><span class=\"ls2_11 ws32_8\">48<span class=\"__11 _6c_5\"> </span></span></span>4 661<span class=\"__11 _5d_6\"> </span>2 581<span class=\"__11 _649\"> </span></span>USA<span class=\"__11 _ee_1\"> </span><span class=\"ws27_10\">2 622<span class=\"__11 _677\"> </span><span class=\"ls2a_8 ws43_6\">2 565<span class=\"__11 _694\"> </span><span class=\"ls9_11 ws26_10\">537<span class=\"__11 _694\"> </span>537<span class=\"__11 _642\"> </span></span>1 513<span class=\"__11 _694\"> </span><span class=\"ls3a_3 ws54_2\">67<span class=\"__11 _604\"></span>3<span class=\"__11 _668\"> </span></span>15 813<span class=\"__11 _666\"> </span>10 556<span class=\"__11 _649\"> </span></span></span>\u00d6vrigt<span class=\"__11 _649\"> </span>1)<span class=\"__11 _649\"> </span>1 804<span class=\"__11 _642\"> </span><span class=\"ls32_6 ws59\">1 75<span class=\"__11 _604\"></span>7<span class=\"__11 _673\"> </span><span class=\"ls40_3 ws60\">652<span class=\"__11 _657\"> </span></span></span><span class=\"ws41_6\">638<span class=\"__11 _667\"> </span><span class=\"ls1a_10 ws2e_9\">231<span class=\"__11 _657\"> </span><span class=\"ls5_11 ws48_4\">209<span class=\"__11 _661\"> </span></span></span></span>21 525<span class=\"__11 _702\"> </span>19 543<span class=\"__11 _649\"> </span>3 758<span class=\"__11 _658\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _702\"> </span></span>11 059<span class=\"__11 _666\"> </span>10 59<span class=\"__11 _602\"></span>3<span class=\"__11 _676\"> </span>4 64<span class=\"__11 _604\"></span>8<span class=\"__11 _677\"> </span>4 610<span class=\"__11 _662\"> </span>2 901<span class=\"__11 _5d_6\"> </span>2 185<span class=\"__11 _2c_8\"> </span>62 150<span class=\"__11 _ef_1\"> </span><span class=\"ls40_3 ws8_11\">53 034<span class=\"__11 _649\"> </span></span>1) I<span class=\"__11 _602\"></span> \u00f6vrig<span class=\"__11 _602\"></span>t ing\u00e5r<span class=\"__11 _602\"></span> inget geografiskt omr<span class=\"__11 _602\"></span>\u00e5de med post<span class=\"__11 _602\"></span>er som s<span class=\"__11 _602\"></span>varar<span class=\"__11 _602\"></span> f\u00f6r ti<span class=\"__11 _602\"></span>o procent<span class=\"__11 _602\"></span> eller mer<span class=\"__11 _602\"></span> av k<span class=\"__11 _602\"></span>oncernens to<span class=\"__11 _602\"></span>tala poster<span class=\"__11 _631\"></span>.<span class=\"__11 _649\"> </span>Koncern\u00f6<span class=\"__11 _602\"></span>versikt<span class=\"__11 _644\"> </span>V<span class=\"__11 _602\"></span>erksamhe<span class=\"__11 _602\"></span>t<span class=\"__11 _645\"> </span>Bolagsstyrning<span class=\"__11 _644\"> </span>H\u00e5llbarhet<span class=\"__11 _646\"> </span><span class=\"ff2_11\">Finansiell information<span class=\"__11 _649\"> </span></span>132 <span class=\"__11 _647\"> </span><span class=\"fs3_11 ls0_11 ws0_11\">Skanska <span class=\"__11 _602\"></span>\u00c5rs- och h\u00e5llbarhetsredovisning 20<span class=\"__11 _602\"></span>22<span class=\"__11 _649\"> </span></span>Finansiell analys  <span class=\"__11 _648\"> </span> Koncernr<span class=\"__11 _602\"></span>esultat  <span class=\"__11 _648\"> </span> <span class=\"ff2_11\">Noter</span>  <span class=\"__11 _648\"> </span> Nya ers\u00e4ttningsrik<span class=\"__11 _602\"></span>tlinjer <span class=\"__11 _648\"> </span>Revisionsber<span class=\"__11 _602\"></span>\u00e4ttelse  <span class=\"__11 _648\"> </span> Revisorns h\u00e5llbarhe<span class=\"__11 _602\"></span>tsrapport <span class=\"__11 _648\"> </span> K<span class=\"__11 _602\"></span>vartalsinf<span class=\"__11 _602\"></span>ormation  <span class=\"__11 _648\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__11 _602\"></span>vest<span class=\"__11 _602\"></span>erark<span class=\"__11 _602\"></span>alender  <span class=\"__11 _648\"> </span> Adresser<span class=\"__11 _649\"> </span>Not 6<span class=\"__11 _604\"></span>. <span class=\"ff1_11 ls0_11\">Finansiella instrumen<span class=\"__11 _631\"></span>t o<span class=\"__11 _604\"></span>ch finansiell riskhan<span class=\"__11 _602\"></span>tering<span class=\"__11 _649\"> </span></span>Fin<span class=\"__11 _604\"></span>ans<span class=\"__11 _604\"></span>ie<span class=\"__11 _604\"></span>lla i<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>tru<span class=\"__11 _604\"></span>me<span class=\"__11 _604\"></span>nt re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s i en<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>het m<span class=\"__11 _604\"></span>ed I<span class=\"__11 _604\"></span>FRS 9 Finansiella<span class=\"__11 _602\"></span> instrument,<span class=\"__11 _602\"></span> IAS 3<span class=\"__11 _602\"></span>2 Finansi<span class=\"__11 _602\"></span>ella  <span class=\"__11 _3e_7\"></span>instrument,<span class=\"__11 _602\"></span> klassi <span class=\"__11 _3e_7\"></span>ficering och IFRS<span class=\"__11 _602\"></span> 7 Fi<span class=\"__11 _602\"></span>nansiella inst<span class=\"__11 _602\"></span>rument; upplysningar.<span class=\"__11 _649\"> </span>Skanskas avtalstillg\u00e5ngar och avtalsskulder redovisas ej so<span class=\"__11 _604\"></span>m ett f<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>llt i<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>tru<span class=\"__11 _604\"></span>men<span class=\"__11 _604\"></span>t oc<span class=\"__11 _604\"></span>h d\u00e4r<span class=\"__11 _604\"></span>av re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as ej h<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>ler ris<span class=\"__11 _604\"></span>ken i d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>sa fo<span class=\"__11 _604\"></span>rdr<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>gar o<span class=\"__11 _604\"></span>ch s<span class=\"__11 _604\"></span>ku<span class=\"__11 _604\"></span>lde<span class=\"__11 _604\"></span>r i de<span class=\"__11 _604\"></span>nn<span class=\"__11 _604\"></span>a not<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Risker<span class=\"__11 _602\"></span> i del\u00e4gda<span class=\"__11 _602\"></span> joint v<span class=\"__11 _602\"></span>entur<span class=\"__11 _602\"></span>e bolag inom<span class=\"__11 _602\"></span> OPS-p<span class=\"__11 _604\"></span>ortf\u00f6ljen han<span class=\"__11 _604\"></span>tera<span class=\"__11 _604\"></span>s in<span class=\"__11 _604\"></span>om re<span class=\"__11 _604\"></span>sp<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>ve joi<span class=\"__11 _604\"></span>nt vent<span class=\"__11 _604\"></span>ure b<span class=\"__11 _604\"></span>ol<span class=\"__11 _604\"></span>ag<span class=\"__11 _604\"></span>. Ska<span class=\"__11 _604\"></span>nska<span class=\"__11 _604\"></span>s m\u00e5ls\u00e4ttning<span class=\"__11 _602\"></span> \u00e4r att d<span class=\"__11 _602\"></span>en finansiella<span class=\"__11 _602\"></span> riskhant<span class=\"__11 _602\"></span>eringen i<span class=\"__11 _602\"></span> bo-<span class=\"ls0_11 ws0_11\"> </span>lagen motsv<span class=\"__11 _602\"></span>arar den<span class=\"__11 _602\"></span> som g\u00e4ller<span class=\"__11 _602\"></span> f\u00f6r k<span class=\"__11 _602\"></span>oncernens hel\u00e4gda bo<span class=\"__11 _604\"></span>lag<span class=\"__11 _604\"></span>. D<span class=\"__11 _604\"></span>\u00e5 kontr<span class=\"__11 _604\"></span>ak<span class=\"__11 _604\"></span>ts<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>rio<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n i m\u00e5<span class=\"__11 _604\"></span>nga f<span class=\"__11 _604\"></span>all u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>g\u00e5r t<span class=\"__11 _604\"></span>ill ti<span class=\"__11 _604\"></span>otal<span class=\"__11 _604\"></span>s \u00e5r \u00e4r<span class=\"__11 _602\"></span> hanter<span class=\"__11 _602\"></span>ingen av<span class=\"__11 _602\"></span> r\u00e4nt<span class=\"__11 _602\"></span>erisken<span class=\"__11 _602\"></span> p\u00e5 finansierin<span class=\"__11 _602\"></span>gen v\u00e4sen<span class=\"__11 _602\"></span>t<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>lig i r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>ive jo<span class=\"__11 _604\"></span>int ve<span class=\"__11 _604\"></span>ntur<span class=\"__11 _604\"></span>e bol<span class=\"__11 _604\"></span>ag<span class=\"__11 _604\"></span>. Ri<span class=\"__11 _604\"></span>sken h<span class=\"__11 _604\"></span>ante<span class=\"__11 _604\"></span>ra<span class=\"__11 _604\"></span>s me<span class=\"__11 _604\"></span>d hj\u00e4lp av l\u00e5nga r\u00e4n<span class=\"__11 _602\"></span>teswappar<span class=\"__11 _602\"></span>. Innehaven r<span class=\"__11 _602\"></span>edovisas enligt kapi<span class=\"__11 _602\"></span>talandelsmetoden,<span class=\"__11 _602\"></span> vilke<span class=\"__11 _602\"></span>t medf\u00f6r<span class=\"__11 _602\"></span> att de fina<span class=\"__11 _602\"></span>nsiella ins<span class=\"__11 _604\"></span>tr<span class=\"__11 _604\"></span>ume<span class=\"__11 _604\"></span>nten i r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tive jo<span class=\"__11 _604\"></span>int ve<span class=\"__11 _604\"></span>ntur<span class=\"__11 _604\"></span>e bo<span class=\"__11 _604\"></span>lag i<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>\u00e5r i p<span class=\"__11 _604\"></span>os<span class=\"__11 _604\"></span>ten Res<span class=\"__11 _604\"></span>ulta<span class=\"__11 _604\"></span>t fr\u00e5n j<span class=\"__11 _604\"></span>oi<span class=\"__11 _604\"></span>nt ventu<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>s oc<span class=\"__11 _604\"></span>h intr<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>sef<span class=\"__11 _604\"></span>\u00f6re<span class=\"__11 _604\"></span>tag<span class=\"__11 _604\"></span>. Up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>if<span class=\"__11 _604\"></span>ter om f<span class=\"__11 _604\"></span>ina<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>iel<span class=\"__11 _604\"></span>la in<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>rum<span class=\"__11 _604\"></span>ent i j<span class=\"__11 _604\"></span>oin<span class=\"__11 _604\"></span>t ventu<span class=\"__11 _604\"></span>res o<span class=\"__11 _604\"></span>ch i<span class=\"__11 _604\"></span>ntre<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>-<span class=\"__11 _649\"> </span>f\u00f6r<span class=\"__11 _604\"></span>etag i<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>\u00e5r inte i f<span class=\"__11 _604\"></span>\u00f6lj<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>if<span class=\"__11 _604\"></span>ter.<span class=\"__11 _649\"> </span>Finansiell riskhantering<span class=\"__11 _649\"> </span>Skansk<span class=\"__11 _602\"></span>a \u00e4r<span class=\"__11 _602\"></span> genom sin<span class=\"__11 _602\"></span> verk<span class=\"__11 _602\"></span>samhet, ut<span class=\"__11 _602\"></span>\u00f6v<span class=\"__11 _602\"></span>er aff\u00e4rsrisk<span class=\"__11 _602\"></span>er<span class=\"__11 _631\"></span>, exponerad<span class=\"__11 _602\"></span> f\u00f6r ol<span class=\"__11 _602\"></span>ika<span class=\"__11 _602\"></span> finansiella<span class=\"__11 _602\"></span> risker<span class=\"__11 _602\"></span> s\u00e5som kredit<span class=\"__11 _602\"></span>risk,  <span class=\"__11 _3e_7\"></span>lik<span class=\"__11 _604\"></span>viditetsrisk och marknadsrisk<span class=\"__11 _604\"></span>. Dessa risker uppst\u00e5r i k<span class=\"__11 _602\"></span>oncernens redo<span class=\"__11 _602\"></span>visade finansiel<span class=\"__11 _602\"></span>la instrumen<span class=\"__11 _602\"></span>t s\u00e5som  <span class=\"__11 _3e_7\"></span>lik<span class=\"__11 _604\"></span>vida medel, r\u00e4nteb\u00e4rande fordringar<span class=\"__11 _631\"></span>, kundfordringar<span class=\"__11 _631\"></span>, leverant<span class=\"__11 _602\"></span>\u00f6rsskul<span class=\"__11 _604\"></span>der<span class=\"__11 _602\"></span>, upp <span class=\"__11 _3e_7\"></span>l\u00e5ning samt derivat.<span class=\"__11 _649\"> </span>M\u00e5<span class=\"__11 _604\"></span>l oc<span class=\"__11 _604\"></span>h po<span class=\"__11 _604\"></span>lic<span class=\"__11 _604\"></span>y<span class=\"__11 _649\"> </span>Koncernen<span class=\"__11 _602\"></span> str\u00e4v<span class=\"__11 _602\"></span>ar efter<span class=\"__11 _602\"></span> att uppn\u00e5<span class=\"__11 _602\"></span> en sy<span class=\"__11 _602\"></span>stematisk<span class=\"__11 _602\"></span> risk<span class=\"__11 _602\"></span>-<span class=\"__11 _649\"> </span>bed\u00f6mning av s\u00e5v\u00e4l finansiella som aff\u00e4rsm\u00e4ssiga risker.<span class=\"__11 _602\"></span> F\u00f6r de<span class=\"__11 _604\"></span>tta a<span class=\"__11 _604\"></span>nv\u00e4nd<span class=\"__11 _604\"></span>s en g<span class=\"__11 _604\"></span>em<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>m mod<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>l f\u00f6r r<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>kha<span class=\"__11 _604\"></span>nter<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>. Riskhanteringsmodellen inneb\u00e4r inte att risk undviks<span class=\"__11 _602\"></span> utan sy<span class=\"__11 _604\"></span>ft<span class=\"__11 _604\"></span>ar til<span class=\"__11 _604\"></span>l at<span class=\"__11 _604\"></span>t ide<span class=\"__11 _604\"></span>ntif<span class=\"__11 _604\"></span>ie<span class=\"__11 _604\"></span>ra o<span class=\"__11 _604\"></span>ch ha<span class=\"__11 _604\"></span>nte<span class=\"__11 _604\"></span>ra de<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>a ri<span class=\"__11 _604\"></span>sker.<span class=\"__11 _649\"> </span>Styrelsen fastst<span class=\"__11 _602\"></span>\u00e4ller \u00e5rl<span class=\"__11 _602\"></span>igen genom<span class=\"__11 _602\"></span> koncernens<span class=\"__11 _602\"></span> finans<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>policy riktlinjer,<span class=\"__11 _602\"></span> m\u00e5l och begr\u00e4nsningar f\u00f6r hanteringen av k<span class=\"__11 _602\"></span>oncernens finanser<span class=\"__11 _602\"></span> och finansiell<span class=\"__11 _602\"></span>a risk<span class=\"__11 _602\"></span>er<span class=\"__11 _602\"></span>. Sk<span class=\"__11 _602\"></span>anskas<span class=\"__11 _602\"></span> ramverk<span class=\"__11 _602\"></span> f\u00f6r int<span class=\"__11 _602\"></span>ern styrning reglerar ansvarsf\u00f6rdelningen mellan Skanskas styrelse, k<span class=\"__11 _602\"></span>oncernledning, Skanska Financial Servic<span class=\"__11 _604\"></span>es (Sk<span class=\"__11 _602\"></span>anskas int<span class=\"__11 _602\"></span>erna finansfunktion) och aff\u00e4rsenheterna.<span class=\"__11 _649\"> </span>Inom k<span class=\"__11 _602\"></span>oncernen har<span class=\"__11 _602\"></span> Skansk<span class=\"__11 _602\"></span>a Fi<span class=\"__11 _602\"></span>nancial Services det<span class=\"__11 _602\"></span> ope<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>rativ<span class=\"__11 _602\"></span>a ansv<span class=\"__11 _602\"></span>aret<span class=\"__11 _602\"></span> f\u00f6r a<span class=\"__11 _602\"></span>tt s\u00e4k<span class=\"__11 _602\"></span>erst\u00e4lla k<span class=\"__11 _602\"></span>oncernens finansi<span class=\"__11 _602\"></span>ering och att f\u00f6rvalta k<span class=\"__11 _602\"></span>assalik<span class=\"__11 _604\"></span>viditet, finansiella tillg\u00e5ngar och finansiella<span class=\"__11 _602\"></span> skulder<span class=\"__11 _602\"></span>. Genom<span class=\"__11 _602\"></span> en centr<span class=\"__11 _602\"></span>aliserad fina<span class=\"__11 _602\"></span>nsfunktion tillvarat<span class=\"__11 _602\"></span>as skalf\u00f6rdelar och s<span class=\"__11 _602\"></span>ynergieffek<span class=\"__11 _604\"></span>ter<span class=\"__11 _602\"></span>.<span class=\"__11 _649\"> </span>M\u00e5<span class=\"__11 _604\"></span>l oc<span class=\"__11 _604\"></span>h pol<span class=\"__11 _604\"></span>icy f<span class=\"__11 _604\"></span>\u00f6r var<span class=\"__11 _604\"></span>je t<span class=\"__11 _604\"></span>yp a<span class=\"__11 _604\"></span>v ris<span class=\"__11 _604\"></span>k be<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>riv<span class=\"__11 _604\"></span>s un<span class=\"__11 _604\"></span>der r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>k<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>tive av<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>itt s<span class=\"__11 _604\"></span>om f<span class=\"__11 _604\"></span>\u00f6lj<span class=\"__11 _604\"></span>er.<span class=\"__11 _649\"> </span>Kreditrisk<span class=\"__11 _649\"> </span>Kreditrisk<span class=\"__11 _602\"></span> beskriver<span class=\"__11 _602\"></span> koncernens<span class=\"__11 _602\"></span> risk i<span class=\"__11 _602\"></span> de finansiella<span class=\"__11 _602\"></span> till<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>g\u00e5n<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>rna o<span class=\"__11 _604\"></span>ch u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>st\u00e5<span class=\"__11 _604\"></span>r om e<span class=\"__11 _604\"></span>n motp<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>t i<span class=\"__11 _604\"></span>nte up<span class=\"__11 _604\"></span>pf<span class=\"__11 _604\"></span>yll<span class=\"__11 _604\"></span>er s<span class=\"__11 _604\"></span>itt kont<span class=\"__11 _602\"></span>rakterade bet<span class=\"__11 _602\"></span>alnings\u00e5tagande<span class=\"__11 _602\"></span> gentemot<span class=\"__11 _602\"></span> Skansk<span class=\"__11 _602\"></span>a. Kre<span class=\"__11 _604\"></span>di<span class=\"__11 _604\"></span>tri<span class=\"__11 _604\"></span>sken f\u00f6<span class=\"__11 _604\"></span>rd<span class=\"__11 _604\"></span>ela<span class=\"__11 _604\"></span>s p<span class=\"__11 _604\"></span>\u00e5 fin<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll k<span class=\"__11 _604\"></span>red<span class=\"__11 _604\"></span>itri<span class=\"__11 _604\"></span>sk s<span class=\"__11 _604\"></span>om a<span class=\"__11 _604\"></span>vse<span class=\"__11 _604\"></span>r risken i r<span class=\"__11 _602\"></span>\u00e4nteb\u00e4rande tillg\u00e5ngar och derivat<span class=\"__11 _602\"></span> samt p\u00e5 kund<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>kreditrisk som avser risken<span class=\"__11 _602\"></span> i kundfordringarna. Finansiell kreditrisk \u2013<span class=\"__11 _602\"></span> risken<span class=\"__11 _602\"></span> i r\u00e4nt<span class=\"__11 _602\"></span>eb\u00e4rande tillg\u00e5ngar och deriv<span class=\"__11 _602\"></span>at<span class=\"__11 _649\"> </span>Finansiell<span class=\"__11 _602\"></span> kreditrisk<span class=\"__11 _602\"></span> \u00e4r den<span class=\"__11 _602\"></span> risk k<span class=\"__11 _602\"></span>oncernen l\u00f6per<span class=\"__11 _602\"></span> i f\u00f6r<span class=\"__11 _602\"></span>h\u00e5l<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>lan<span class=\"__11 _604\"></span>de ti<span class=\"__11 _604\"></span>ll f<span class=\"__11 _604\"></span>ina<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>iel<span class=\"__11 _604\"></span>la m<span class=\"__11 _604\"></span>otp<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>ter v<span class=\"__11 _604\"></span>id pl<span class=\"__11 _604\"></span>ac<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ing a<span class=\"__11 _604\"></span>v \u00f6ver<span class=\"__11 _604\"></span>skot<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>s<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>medel, tillgodohav<span class=\"__11 _602\"></span>anden p\u00e5<span class=\"__11 _602\"></span> bankkont<span class=\"__11 _602\"></span>on och in<span class=\"__11 _631\"></span>vestering i finansiella tillg\u00e5ngar<span class=\"__11 _602\"></span>. Kreditrisk i f<span class=\"__11 _602\"></span>orm av motpartsrisk uppst\u00e5r \u00e4ven vid<span class=\"__11 _602\"></span> anv<span class=\"__11 _602\"></span>\u00e4ndandet av derivatinstrument<span class=\"__11 _602\"></span> och utg\u00f6<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>s av ri<span class=\"__11 _604\"></span>sken a<span class=\"__11 _604\"></span>tt e<span class=\"__11 _604\"></span>n  <span class=\"__11 _3e_7\"></span>p<span class=\"__11 _604\"></span>ote<span class=\"__11 _604\"></span>ntie<span class=\"__11 _604\"></span>ll vi<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>t inte r<span class=\"__11 _604\"></span>eal<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>era<span class=\"__11 _604\"></span>s ifa<span class=\"__11 _604\"></span>ll mot<span class=\"__11 _604\"></span>par<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>n inte f<span class=\"__11 _604\"></span>ull<span class=\"__11 _604\"></span>f\u00f6l<span class=\"__11 _604\"></span>jer s<span class=\"__11 _604\"></span>in d<span class=\"__11 _604\"></span>el av ko<span class=\"__11 _604\"></span>ntra<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Skan<span class=\"__11 _604\"></span>ska s<span class=\"__11 _604\"></span>ka enl<span class=\"__11 _604\"></span>igt p<span class=\"__11 _604\"></span>ol<span class=\"__11 _604\"></span>icy<span class=\"__11 _604\"></span>n be<span class=\"__11 _604\"></span>gr\u00e4<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>a sin ex<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>ner<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>g mot fin<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>a mot<span class=\"__11 _604\"></span>par<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r ge<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span>m at<span class=\"__11 _604\"></span>t anv\u00e4n<span class=\"__11 _604\"></span>da b<span class=\"__11 _604\"></span>anke<span class=\"__11 _604\"></span>r oc<span class=\"__11 _604\"></span>h finansiella<span class=\"__11 _602\"></span> institut<span class=\"__11 _602\"></span>ioner som<span class=\"__11 _602\"></span> innehar h\u00f6g<span class=\"__11 _602\"></span> kredit <span class=\"__11 _3e_7\"></span>v\u00e4rdighe<span class=\"__11 _602\"></span>t enl<span class=\"__11 _604\"></span>igt r<span class=\"__11 _604\"></span>ati<span class=\"__11 _604\"></span>ngi<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>titu<span class=\"__11 _604\"></span>ten Sta<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>ard &amp; Po<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>s, M<span class=\"__11 _604\"></span>oo<span class=\"__11 _604\"></span>dy<span class=\"__11 _604\"></span>\u2019s ell<span class=\"__11 _604\"></span>er Fitc<span class=\"__11 _604\"></span>h. T<span class=\"__11 _604\"></span>il<span class=\"__11 _604\"></span>l\u00e5te<span class=\"__11 _604\"></span>n exp<span class=\"__11 _604\"></span>on<span class=\"__11 _604\"></span>eri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>svol<span class=\"__11 _604\"></span>ym p<span class=\"__11 _604\"></span>er mo<span class=\"__11 _604\"></span>tpa<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>t \u00e4r b<span class=\"__11 _604\"></span>ero<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>de av mo<span class=\"__11 _604\"></span>tpa<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>ten<span class=\"__11 _604\"></span>s kre<span class=\"__11 _604\"></span>dit<span class=\"__11 _604\"></span>bet<span class=\"__11 _604\"></span>yg o<span class=\"__11 _604\"></span>ch ex<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>ner<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>s l\u00f6<span class=\"__11 _604\"></span>ptid<span class=\"__11 _604\"></span>. Koncernen<span class=\"__11 _602\"></span> har ock<span class=\"__11 _602\"></span>s\u00e5, f\u00f6r<span class=\"__11 _602\"></span> att reducera<span class=\"__11 _602\"></span> kreditri<span class=\"__11 _602\"></span>sken i<span class=\"__11 _602\"></span> deri<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>vatinstrument, tecknat st<span class=\"__11 _602\"></span>andardiserade k<span class=\"__11 _604\"></span>vittningsavtal (IS<span class=\"__11 _604\"></span>DA av<span class=\"__11 _604\"></span>tal) me<span class=\"__11 _604\"></span>d sa<span class=\"__11 _604\"></span>mtl<span class=\"__11 _604\"></span>iga f<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>ans<span class=\"__11 _604\"></span>ie<span class=\"__11 _604\"></span>lla m<span class=\"__11 _604\"></span>otp<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r me<span class=\"__11 _604\"></span>d vil<span class=\"__11 _604\"></span>ka derivatkont<span class=\"__11 _602\"></span>rakt ing\u00e5s<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Vid p<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>g av \u00f6ve<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>kott<span class=\"__11 _604\"></span>sm<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>el \u00e4<span class=\"__11 _604\"></span>r m\u00e5l<span class=\"__11 _604\"></span>s\u00e4<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n att l\u00f6p<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de u<span class=\"__11 _604\"></span>ppn<span class=\"__11 _604\"></span>\u00e5 en g<span class=\"__11 _604\"></span>od r<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>ksp<span class=\"__11 _604\"></span>rid<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g. P<span class=\"__11 _604\"></span>er \u00e5r<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>if<span class=\"__11 _604\"></span>tet var \u00f6versk<span class=\"__11 _602\"></span>ottsmedel huvudsakligen placerade<span class=\"__11 _602\"></span> i st\u00f6rr<span class=\"__11 _602\"></span>e bank<span class=\"__11 _602\"></span>er me<span class=\"__11 _604\"></span>d glo<span class=\"__11 _604\"></span>ba<span class=\"__11 _604\"></span>l n\u00e4<span class=\"__11 _604\"></span>rv<span class=\"__11 _604\"></span>aro fr<span class=\"__11 _604\"></span>\u00e5n fr<span class=\"__11 _604\"></span>\u00e4ms<span class=\"__11 _604\"></span>t No<span class=\"__11 _604\"></span>rd<span class=\"__11 _604\"></span>en, Eu<span class=\"__11 _604\"></span>rop<span class=\"__11 _604\"></span>a, U<span class=\"__11 _604\"></span>SA o<span class=\"__11 _604\"></span>ch Japan samt i k<span class=\"__11 _602\"></span>ortfristiga r\u00e4nteb\u00e4rande instrument och penningmarknadsfonder<span class=\"__11 _631\"></span>. Skansk<span class=\"__11 _602\"></span>a an<span class=\"__11 _631\"></span>v\u00e4nder f\u00f6r<span class=\"__11 _602\"></span> n\u00e4rva<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>rande ett tiotal<span class=\"__11 _602\"></span> banker f<span class=\"__11 _602\"></span>\u00f6r derivattransaktioner.<span class=\"__11 _649\"> </span>Den maximala exponeringen motsvarar t<span class=\"__11 _602\"></span>illg\u00e5ngarnas verk<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>ga v\u00e4r<span class=\"__11 _604\"></span>de o<span class=\"__11 _604\"></span>ch up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>\u00e5r ti<span class=\"__11 _604\"></span>ll 25 62<span class=\"__11 _604\"></span>0 (31 500) M<span class=\"__11 _604\"></span>kr.<span class=\"__11 _649\"> </span>Genomsnit<span class=\"__11 _604\"></span>tlig l\u00f6ptid<span class=\"__11 _602\"></span> f\u00f6r r\u00e4nteb\u00e4rande t<span class=\"__11 _602\"></span>illg\u00e5ngar uppgick till 0,<span class=\"__11 _604\"></span>3 (0,<span class=\"__11 _604\"></span>3) \u00e5r p<span class=\"__11 _604\"></span>er de<span class=\"__11 _604\"></span>n 31 de<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>mb<span class=\"__11 _604\"></span>er 202<span class=\"__11 _604\"></span>2<span class=\"__11 _604\"></span>. Konc<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>nen<span class=\"__11 _604\"></span>s finansiella<span class=\"__11 _602\"></span> r\u00e4nteb\u00e4r<span class=\"__11 _602\"></span>ande til<span class=\"__11 _602\"></span>lg\u00e5ngar per<span class=\"__11 _602\"></span> den 3<span class=\"__11 _602\"></span>1 december 2022, huvudsakligen best\u00e5ende av banktillgodohavanden och placeringar i kortfristiga skuldinstrument, bed\u00f6m<span class=\"__11 _604\"></span>s for<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>sat<span class=\"__11 _604\"></span>t h<span class=\"__11 _604\"></span>a l\u00e5g k<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>dit <span class=\"__11 _611\"></span>ri<span class=\"__11 _604\"></span>sk p<span class=\"__11 _604\"></span>er b<span class=\"__11 _604\"></span>al<span class=\"__11 _604\"></span>ans<span class=\"__11 _604\"></span>da<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n d\u00e5 ti<span class=\"__11 _604\"></span>llg<span class=\"__11 _604\"></span>\u00e5ng<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>na har rating med h\u00f6g<span class=\"__11 _602\"></span> kreditv\u00e4rdighet varf\u00f6r f\u00f6rlustreserven f\u00f6r d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>sa ti<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>g\u00e5n<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>r ba<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>ras p<span class=\"__11 _604\"></span>\u00e5 12 m<span class=\"__11 _604\"></span>\u00e5n<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>s f\u00f6r<span class=\"__11 _604\"></span> <span class=\"__11 _611\"></span>v\u00e4nta<span class=\"__11 _604\"></span>de kreditf\u00f6rluster.<span class=\"__11 _649\"> </span>R\u00e4nt<span class=\"__11 _602\"></span>eb\u00e4rande tillg\u00e5ngar och derivat<span class=\"__11 _f0_1\"> </span><span class=\"ws41_6\">2022-<span class=\"__11 _631\"></span>12-31<span class=\"__11 _f1_1\"> </span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _649\"> </span></span>Maximal exponering i utest<span class=\"__11 _602\"></span>\u00e5ende fordringar<span class=\"__11 _f2_1\"> </span><span class=\"ls31_6 ws22_11\">25 620<span class=\"__11 _662\"> </span></span>31 500 <span class=\"__11 _621\"> </span>varav deriv<span class=\"__11 _602\"></span>at<span class=\"__11 _f3_1\"> </span><span class=\"ws41_6\">100<span class=\"__11 _b6_1\"> </span>63<span class=\"__11 _649\"> </span></span>A<span class=\"__11 _602\"></span>vg\u00e5r just<span class=\"__11 _602\"></span>ering fr\u00e5n verkligt v\u00e4r<span class=\"__11 _602\"></span>de<span class=\"__11 _691\"> </span><span class=\"ws41_6\">-8<span class=\"__11 _683\"> </span>-33<span class=\"__11 _649\"> </span></span>F<span class=\"__11 _602\"></span>\u00f6rlustreserv f<span class=\"__11 _631\"></span>\u00f6rv\u00e4ntade kr<span class=\"__11 _602\"></span>editf\u00f6rlust<span class=\"__11 _602\"></span>er enligt IFRS 9 <span class=\"__11 _f4_1\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _604\"></span>6<span class=\"__11 _f5_1\"> </span>-1<span class=\"__11 _604\"></span>1<span class=\"__11 _649\"> </span></span>Redovis<span class=\"__11 _602\"></span>at v\u00e4rde<span class=\"__11 _ee_1\"> </span><span class=\"ls49_1 ws3e_7\">25<span class=\"__11 _604\"></span> 596<span class=\"__11 _662\"> </span></span><span class=\"ws34_8\">31 457<span class=\"__11 _649\"> </span></span>F<span class=\"__11 _602\"></span>\u00f6r\u00e4ndring nedskrivna r\u00e4n<span class=\"__11 _602\"></span>teb\u00e4rande tillg\u00e5ngar<span class=\"__11 _602\"></span> och derivat<span class=\"__11 _699\"> </span><span class=\"ls29_8 ws40_6\">2022<span class=\"__11 _c4_1\"> </span>2<span class=\"__11 _604\"></span>021<span class=\"__11 _649\"> </span></span>Belopp vid \u00e5rets ing\u00e5ng<span class=\"__11 _f6_1\"> </span><span class=\"ws41_6\">11<span class=\"__11 _f5_1\"> </span>36<span class=\"__11 _649\"> </span></span>Justering f<span class=\"__11 _602\"></span>\u00f6rlustreserv<span class=\"__11 _602\"></span> enligt IFRS 9<span class=\"__11 _675\"> </span><span class=\"ls0_11 ws0_11\">5<span class=\"__11 _698\"> </span><span class=\"ls31_6 ws49_4\">-25<span class=\"__11 _649\"> </span></span></span>Belopp vid \u00e5rets ut<span class=\"__11 _602\"></span>g\u00e5ng<span class=\"__11 _f7_1\"> </span><span class=\"ws41_6\">16<span class=\"__11 _ce_1\"> </span>11<span class=\"__11 _649\"> </span></span>Kundkredi<span class=\"__11 _602\"></span>trisk \u2013 r<span class=\"__11 _602\"></span>isken i<span class=\"__11 _602\"></span> kundfordri<span class=\"__11 _602\"></span>ngarna<span class=\"__11 _649\"> </span>Kund<span class=\"__11 _602\"></span>kreditrisk<span class=\"__11 _602\"></span>er han<span class=\"__11 _602\"></span>teras<span class=\"__11 _602\"></span> inom Sk<span class=\"__11 _602\"></span>anska<span class=\"__11 _602\"></span> koncernens<span class=\"__11 _602\"></span> gemensamma granskn<span class=\"__11 _602\"></span>ings- och godk<span class=\"__11 _602\"></span>\u00e4nnandeprocess f\u00f6r a<span class=\"__11 _602\"></span>tt identi<span class=\"__11 _602\"></span>fiera och<span class=\"__11 _602\"></span> hantera<span class=\"__11 _602\"></span> risk<span class=\"__11 _602\"></span>er \u2013 Sk<span class=\"__11 _602\"></span>ansk<span class=\"__11 _602\"></span>a T<span class=\"__11 _631\"></span>ender App<span class=\"__11 _604\"></span>rova<span class=\"__11 _604\"></span>l Pro<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>dur<span class=\"__11 _604\"></span>e (ST<span class=\"__11 _602\"></span>AP) och P<span class=\"__11 _604\"></span>roj<span class=\"__11 _604\"></span>ec<span class=\"__11 _604\"></span>t Sc<span class=\"__11 _604\"></span>ru<span class=\"__11 _604\"></span>tiny o<span class=\"__11 _604\"></span>ch Approval Procedure (PSAP)<span class=\"__11 _602\"></span>.<span class=\"__11 _649\"> </span>Skanskas kreditrisk<span class=\"__11 _602\"></span> vad g\u00e4ller kundfordringar<span class=\"__11 _602\"></span> har en h\u00f6g gra<span class=\"__11 _604\"></span>d av ri<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>spr<span class=\"__11 _604\"></span>idn<span class=\"__11 _604\"></span>ing g<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>om e<span class=\"__11 _604\"></span>tt s<span class=\"__11 _604\"></span>tor<span class=\"__11 _604\"></span>t an<span class=\"__11 _604\"></span>tal pr<span class=\"__11 _604\"></span>oje<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>t av varierande storlek och typ med en<span class=\"__11 _602\"></span> m\u00e4ngd olika kund-<span class=\"__11 _649\"> </span>kateg<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>ier, varav e<span class=\"__11 _604\"></span>n sto<span class=\"__11 _604\"></span>r an<span class=\"__11 _604\"></span>del i o<span class=\"__11 _604\"></span>ff<span class=\"__11 _604\"></span>entl<span class=\"__11 _604\"></span>ig s<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>tor, p\u00e5 et<span class=\"__11 _604\"></span>t stort antal geografiska marknader<span class=\"__11 _602\"></span>.<span class=\"__11 _649\"> </span>De<span class=\"__11 _604\"></span>n del a<span class=\"__11 _604\"></span>v Ska<span class=\"__11 _604\"></span>nska<span class=\"__11 _604\"></span>s ver<span class=\"__11 _604\"></span>ksa<span class=\"__11 _604\"></span>mhe<span class=\"__11 _604\"></span>t so<span class=\"__11 _604\"></span>m avs<span class=\"__11 _604\"></span>er  <span class=\"__11 _611\"></span>bygg<span class=\"__11 _604\"></span>pro<span class=\"__11 _604\"></span>je<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span> or<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>kar en b<span class=\"__11 _604\"></span>eg<span class=\"__11 _604\"></span>r\u00e4n<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>d kre<span class=\"__11 _604\"></span>dit<span class=\"__11 _604\"></span>giv<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g d\u00e5 pr<span class=\"__11 _604\"></span>oje<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>ten s<span class=\"__11 _604\"></span>\u00e5 l\u00e5<span class=\"__11 _604\"></span>ngt det \u00e4r m\u00f6jligt<span class=\"__11 _602\"></span> f\u00f6rskotts <span class=\"__11 _611\"></span>faktureras<span class=\"__11 _604\"></span>. I \u00f6<span class=\"__11 _602\"></span>vrig verksam <span class=\"__11 _3e_7\"></span>het begr\u00e4n<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>sar sig kreditgivningen ti<span class=\"__11 _602\"></span>ll sedvanliga fakturaperioder.<span class=\"__11 _649\"> </span>Nedskrivna belo<span class=\"__11 _604\"></span>pp p\u00e5 kundfordringar uppg\u00e5r t<span class=\"__11 _602\"></span>ill 29<span class=\"__11 _602\"></span>6 (3<span class=\"__11 _602\"></span>24<span class=\"__11 _631\"></span>) Mk<span class=\"__11 _604\"></span>r<span class=\"__11 _602\"></span>, vara<span class=\"__11 _604\"></span>v 132 (11<span class=\"__11 _604\"></span>5) Mkr a<span class=\"__11 _604\"></span>vs<span class=\"__11 _604\"></span>er f\u00f6<span class=\"__11 _604\"></span>rlu<span class=\"__11 _604\"></span>str<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>v f\u00f6<span class=\"__11 _604\"></span>r f\u00f6r<span class=\"__11 _604\"></span>v\u00e4<span class=\"__11 _604\"></span>ntad<span class=\"__11 _604\"></span>e kreditf\u00f6rluster enligt IFRS 9<span class=\"__11 _631\"></span>.<span class=\"__11 _649\"> </span>K<span class=\"__11 _602\"></span>undfordringar<span class=\"__11 _f8_1\"> </span>2022-<span class=\"__11 _631\"></span>12-31<span class=\"__11 _f1_1\"> </span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _649\"> </span>Utest<span class=\"__11 _602\"></span>\u00e5ende for<span class=\"__11 _602\"></span>dringar<span class=\"__11 _f9_1\"> </span>15 468<span class=\"__11 _6c_5\"> </span>15 187<span class=\"__11 _649\"> </span>Nedskrivna belopp<span class=\"__11 _fa_1\"> </span><span class=\"ws41_6\">-296<span class=\"__11 _673\"> </span>-324<span class=\"__11 _649\"> </span></span>Redovis<span class=\"__11 _602\"></span>at v\u00e4rde<span class=\"__11 _fa_1\"> </span><span class=\"ws34_8\">15 172<span class=\"__11 _676\"> </span>14 863<span class=\"__11 _649\"> </span></span>F<span class=\"__11 _602\"></span>\u00f6r\u00e4ndring nedskrivna kundfor<span class=\"__11 _602\"></span>dringar<span class=\"__11 _fb_1\"> </span><span class=\"ls29_8 ws40_6\">2022<span class=\"__11 _c4_1\"> </span>2<span class=\"__11 _604\"></span>021<span class=\"__11 _649\"> </span></span>Belopp vid \u00e5rets ing\u00e5ng<span class=\"__11 _fc_1\"> </span><span class=\"ls35_4 ws4d_3\">324<span class=\"__11 _5a_6\"> </span></span><span class=\"ws41_6\">363<span class=\"__11 _649\"> </span></span>\u00c5rets nedskrivning<span class=\"__11 _fd_1\"> </span><span class=\"ws41_6\">18<span class=\"__11 _658\"> </span>10<span class=\"__11 _649\"> </span></span>\u00c5t<span class=\"__11 _602\"></span>erf\u00f6ring av<span class=\"__11 _602\"></span> nedskrivning<span class=\"__11 _f8_1\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _ed_1\"> </span><span class=\"ls2_11 ws32_8\">-<span class=\"__11 _604\"></span>48<span class=\"__11 _649\"> </span></span></span>Reglerade ne<span class=\"__11 _602\"></span>dskrivningar<span class=\"__11 _fe_1\"> </span><span class=\"ls0_11 ws0_11\">-62<span class=\"__11 _f5_1\"> </span><span class=\"ls2e_6 ws45_6\">-11<span class=\"__11 _649\"> </span></span></span>Kur<span class=\"__11 _602\"></span>sdiffer<span class=\"__11 _602\"></span>enser<span class=\"__11 _ff_1\"> </span>17<span class=\"__11 _658\"> </span>10<span class=\"__11 _649\"> </span>Belopp vid \u00e5rets ut<span class=\"__11 _602\"></span>g\u00e5ng<span class=\"__11 _703\"> </span><span class=\"ls49_1 ws6b\">296<span class=\"__11 _6f_4\"> </span><span class=\"ls33_5 ws4b_3\">324<span class=\"__11 _649\"> </span></span></span>Koncern\u00f6<span class=\"__11 _602\"></span>versikt<span class=\"__11 _644\"> </span>V<span class=\"__11 _602\"></span>erksamhe<span class=\"__11 _602\"></span>t<span class=\"__11 _645\"> </span>Bolagsstyrning<span class=\"__11 _644\"> </span>H\u00e5llbarhet<span class=\"__11 _646\"> </span><span class=\"ff2_11\">Finansiell information<span class=\"__11 _649\"> </span></span>133 <span class=\"__11 _647\"> </span><span class=\"fs3_11\">Skanska \u00c5rs- och h\u00e5llbarhe<span class=\"__11 _602\"></span>tsredovisning 202<span class=\"__11 _602\"></span>2<span class=\"__11 _649\"> </span></span>Finansiell analys  <span class=\"__11 _648\"> </span> Koncernr<span class=\"__11 _602\"></span>esultat  <span class=\"__11 _648\"> </span> <span class=\"ff2_11\">Noter</span>  <span class=\"__11 _648\"> </span> Nya ers\u00e4ttningsrik<span class=\"__11 _602\"></span>tlinjer <span class=\"__11 _648\"> </span>Revisionsber<span class=\"__11 _602\"></span>\u00e4ttelse  <span class=\"__11 _648\"> </span> Revisorns h\u00e5llbarhe<span class=\"__11 _602\"></span>tsrapport <span class=\"__11 _648\"> </span> K<span class=\"__11 _602\"></span>vartalsinf<span class=\"__11 _602\"></span>ormation  <span class=\"__11 _648\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__11 _602\"></span>vest<span class=\"__11 _602\"></span>erark<span class=\"__11 _602\"></span>alender  <span class=\"__11 _648\"> </span> Adresser<span class=\"__11 _649\"> </span>Ris<span class=\"__11 _604\"></span>ken i \u00f6v<span class=\"__11 _604\"></span>rig<span class=\"__11 _604\"></span>a r\u00f6<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>lse<span class=\"__11 _604\"></span>for<span class=\"__11 _604\"></span>dr<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar i<span class=\"__11 _604\"></span>nk<span class=\"__11 _604\"></span>lu<span class=\"__11 _604\"></span>sive a<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tie<span class=\"__11 _604\"></span>r<span class=\"__11 _649\"> </span>\u00d6vriga finansiella r\u00f6rels<span class=\"__11 _602\"></span>efor<span class=\"__11 _602\"></span>dringar utg\u00f6rs av<span class=\"__11 _602\"></span> for<span class=\"__11 _602\"></span>dringar f\u00f6r<span class=\"__11 _602\"></span> s\u00e5lda fastighe<span class=\"__11 _602\"></span>ter<span class=\"__11 _631\"></span>, upplupna r\u00e4n<span class=\"__11 _602\"></span>tein<span class=\"__11 _602\"></span>t\u00e4kt<span class=\"__11 _602\"></span>er<span class=\"__11 _631\"></span>,  <span class=\"__11 _3e_7\"></span>dep<span class=\"__11 _604\"></span>ositioner et<span class=\"__11 _602\"></span>c.<span class=\"__11 _649\"> </span>Av<span class=\"__11 _602\"></span> upptagna<span class=\"__11 _602\"></span> r\u00f6relsefordringa<span class=\"__11 _602\"></span>r var<span class=\"__11 _602\"></span> inga f<span class=\"__11 _602\"></span>\u00f6rfallna eller  <span class=\"__11 _3e_7\"></span>nedskrivna per balansdagen.<span class=\"__11 _649\"> </span>So<span class=\"__11 _604\"></span>m ak<span class=\"__11 _604\"></span>tie<span class=\"__11 _604\"></span>r re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s inn<span class=\"__11 _604\"></span>eh<span class=\"__11 _604\"></span>av m<span class=\"__11 _604\"></span>ed m<span class=\"__11 _604\"></span>ind<span class=\"__11 _604\"></span>re \u00e4n 20 p<span class=\"__11 _604\"></span>ro<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>nt av r\u00f6<span class=\"__11 _604\"></span>sta<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>ele<span class=\"__11 _604\"></span>n i bo<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>get<span class=\"__11 _604\"></span>. Re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>at v\u00e4rd<span class=\"__11 _604\"></span>e up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>\u00e5r til<span class=\"__11 _604\"></span>l <span class=\"ws0_11\"> </span>38 (37) M<span class=\"__11 _604\"></span>kr.<span class=\"__11 _649\"> </span>\u00d6vriga finansiella<span class=\"__11 _602\"></span> r\u00f6relsefordr<span class=\"__11 _602\"></span>ingar redov<span class=\"__11 _602\"></span>isas f\u00f6rdelat<span class=\"__11 _602\"></span> p\u00e5 tid<span class=\"__11 _604\"></span>sin<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>val<span class=\"__11 _604\"></span>l me<span class=\"__11 _604\"></span>d avs<span class=\"__11 _604\"></span>ee<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e p\u00e5 n<span class=\"__11 _604\"></span>\u00e4r i fr<span class=\"__11 _604\"></span>amti<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n be<span class=\"__11 _604\"></span>lop<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>n f\u00f6rfaller<span class=\"__11 _602\"></span>.<span class=\"__11 _649\"> </span>2022-<span class=\"__11 _631\"></span>12-31<span class=\"__11 _704\"> </span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _649\"> </span>F<span class=\"__11 _602\"></span>\u00f6rfaller inom 30 dagar<span class=\"__11 _705\"> </span><span class=\"ls0_11 ws0_11\">39<span class=\"__11 _a2\"> </span>9<span class=\"__11 _649\"> </span></span>F<span class=\"__11 _602\"></span>\u00f6rfaller e<span class=\"__11 _602\"></span>fter 30 dagar<span class=\"__11 _602\"></span> <span class=\"ls0_11 ws0_11\"> </span>men inom 1 \u00e5r<span class=\"__11 _e5_1\"> </span><span class=\"ls29_8 ws40_6\">402<span class=\"__11 _641\"> </span></span><span class=\"ws41_6\">186<span class=\"__11 _649\"> </span></span>F<span class=\"__11 _602\"></span>\u00f6rfaller e<span class=\"__11 _602\"></span>fter 1 \u00e5r<span class=\"__11 _e4_1\"> </span><span class=\"ws41_6\">11<span class=\"__11 _654\"> </span>10<span class=\"__11 _649\"> </span></span>Summa<span class=\"__11 _ad_1\"> </span><span class=\"ls6_11 ws3d_7\">452<span class=\"__11 _706\"> </span><span class=\"ls5_11 ws48_4\">206<span class=\"__11 _649\"> </span></span></span>Not 6. Finansiella instrumen<span class=\"__11 _631\"></span>t o<span class=\"__11 _604\"></span>ch finansiell riskhant<span class=\"__11 _602\"></span>ering forts.<span class=\"__11 _649\"> </span>Likviditets- och refinansieringsrisk<span class=\"__11 _649\"> </span>Likviditets- och refinansieringsris<span class=\"__11 _604\"></span>k definieras som risken<span class=\"__11 _602\"></span> at<span class=\"__11 _604\"></span>t Skan<span class=\"__11 _604\"></span>ska in<span class=\"__11 _604\"></span>te kan m\u00f6t<span class=\"__11 _604\"></span>a bet<span class=\"__11 _604\"></span>alni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>sf\u00f6<span class=\"__11 _604\"></span>rp<span class=\"__11 _604\"></span>lik<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>er ti<span class=\"__11 _604\"></span>ll f\u00f6<span class=\"__11 _604\"></span>ljd av bristande likviditet eller av<span class=\"__11 _602\"></span> sv\u00e5righeter<span class=\"__11 _602\"></span> att ta upp<span class=\"__11 _602\"></span> eller om<span class=\"__11 _604\"></span>s\u00e4t<span class=\"__11 _604\"></span>ta ex<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>na l<span class=\"__11 _604\"></span>\u00e5n<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Koncernen<span class=\"__11 _602\"></span> anv<span class=\"__11 _602\"></span>\u00e4nder l<span class=\"__11 _602\"></span>ikviditetsprognostiser<span class=\"__11 _602\"></span>ing som<span class=\"__11 _602\"></span> ett medel f\u00f6r identifiering och han<span class=\"__11 _602\"></span>tering av fluktuationer i<span class=\"__11 _602\"></span> den kortfristiga likviditeten.<span class=\"__11 _649\"> </span>\u00d6ve<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>kott<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>lik<span class=\"__11 _604\"></span>vi<span class=\"__11 _604\"></span>dite<span class=\"__11 _604\"></span>t ska i f\u00f6<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>ta ha<span class=\"__11 _604\"></span>nd, d<span class=\"__11 _604\"></span>\u00e5 s\u00e5 \u00e4<span class=\"__11 _604\"></span>r m\u00f6<span class=\"__11 _604\"></span>jli<span class=\"__11 _604\"></span>gt, anv\u00e4n<span class=\"__11 _604\"></span>da<span class=\"__11 _604\"></span>s till a<span class=\"__11 _604\"></span>tt a<span class=\"__11 _604\"></span>mo<span class=\"__11 _604\"></span>rt<span class=\"__11 _604\"></span>era n<span class=\"__11 _604\"></span>er l<span class=\"__11 _604\"></span>\u00e5ne<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>ul<span class=\"__11 _604\"></span>den<span class=\"__11 _649\"> </span><span class=\"__11 _604\"></span>. Finansiering<span class=\"__11 _649\"> </span>Skanska<span class=\"__11 _602\"></span> har ett flertal program f\u00f6r uppl\u00e5ning, s\u00e5v<span class=\"__11 _602\"></span>\u00e4l bekr\u00e4ftade bankkreditfacil<span class=\"__11 _602\"></span>iteter<span class=\"__11 _602\"></span> som marknadsfinansie<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>rin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>pro<span class=\"__11 _604\"></span>gr<span class=\"__11 _604\"></span>am, v<span class=\"__11 _604\"></span>ilket g<span class=\"__11 _604\"></span>er e<span class=\"__11 _604\"></span>n go<span class=\"__11 _604\"></span>d be<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>ds<span class=\"__11 _604\"></span>kap f\u00f6r t<span class=\"__11 _604\"></span>illf<span class=\"__11 _604\"></span>\u00e4ll<span class=\"__11 _604\"></span>iga sv\u00e4n<span class=\"__11 _604\"></span>gni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar i kon<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>rne<span class=\"__11 _604\"></span>ns l<span class=\"__11 _604\"></span>ik<span class=\"__11 _604\"></span>vid<span class=\"__11 _604\"></span>itet<span class=\"__11 _604\"></span>sb<span class=\"__11 _604\"></span>eh<span class=\"__11 _604\"></span>ov p\u00e5 ko<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>t sik<span class=\"__11 _604\"></span>t samt s\u00e4k<span class=\"__11 _631\"></span>er<span class=\"__11 _604\"></span>st\u00e4ller<span class=\"__11 _602\"></span> finansieringen<span class=\"__11 _602\"></span> p\u00e5 l\u00e5ng si<span class=\"__11 _602\"></span>kt. Skanska<span class=\"__11 _602\"></span> har ing<span class=\"__11 _604\"></span>et k<span class=\"__11 _604\"></span>red<span class=\"__11 _604\"></span>itb<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>yg<span class=\"__11 _649\"> </span>.<span class=\"__11 _649\"> </span>20<span class=\"__11 _604\"></span>2<span class=\"__11 _604\"></span>2-12-<span class=\"__11 _604\"></span>31<span class=\"__11 _707\"> </span><span class=\"ls34_4 ws4a_3\">20<span class=\"__11 _604\"></span>2<span class=\"__11 _604\"></span>1<span class=\"__11 _604\"></span>-1<span class=\"__11 _604\"></span>2-<span class=\"__11 _604\"></span>31<span class=\"__11 _649\"> </span></span>F<span class=\"__11 _602\"></span>\u00f6rfall<span class=\"__11 _ce_1\"> </span>Valut<span class=\"__11 _602\"></span>a<span class=\"__11 _ce_1\"> </span><span class=\"ws6a\">Ram i valut<span class=\"__11 _602\"></span>a<span class=\"__11 _628\"> </span><span class=\"ws34_8\">Ram i SEK<span class=\"__11 _657\"> </span><span class=\"ws41_6\">Utnyttjat <span class=\"__11 _5d_6\"> </span></span>Ram i SEK<span class=\"__11 _657\"> </span><span class=\"ws41_6\">Utn<span class=\"__11 _602\"></span>yttjat </span></span></span>Marknadsfinansieringsprogram<span class=\"__11 _649\"> </span>Commercial paper (<span class=\"__11 _602\"></span>CP) program, l\u00f6p<span class=\"__11 _602\"></span>tider 0\u20131 \u00e5r<span class=\"__11 _602\"></span> <span class=\"__11 _689\"> </span><span class=\"ws41_6\">SEK/EUR<span class=\"__11 _694\"> </span></span>6 000 Mkr<span class=\"__11 _f_11\"> </span>6 000<span class=\"__11 _708\"> </span>6 000<span class=\"__11 _649\"> </span>Medium T<span class=\"__11 _631\"></span>erm Not<span class=\"__11 _602\"></span>e (MTN) program, l\u00f6p<span class=\"__11 _602\"></span>tider <span class=\"ls0_11 ws0_11\"> </span>1\u2013<span class=\"__11 _631\"></span>10 \u00e5r<span class=\"__11 _709\"> </span><span class=\"ws41_6\">SEK/EUR<span class=\"__11 _694\"> </span></span>8 000 Mkr<span class=\"__11 _710\"> </span>8 000<span class=\"__11 _1f_9\"> </span><span class=\"ws41_6\">480<span class=\"__11 _705\"> </span></span>8 000<span class=\"__11 _1f_9\"> </span><span class=\"ws41_6\">500<span class=\"__11 _649\"> </span></span>14 000<span class=\"__11 _711\"> </span><span class=\"ws41_6\">480<span class=\"__11 _b6_1\"> </span></span>14 000<span class=\"__11 _1f_9\"> </span><span class=\"ws41_6\">500<span class=\"__11 _649\"> </span></span>Bekr\u00e4ftade kreditf<span class=\"__11 _602\"></span>acilitet<span class=\"__11 _602\"></span>er<span class=\"__11 _649\"> </span>Syndik<span class=\"__11 _602\"></span>erat bankl\u00e5n 2022<span class=\"__11 _712\"> </span><span class=\"ls2a_8 ws41_6\">SEK/EUR/USD<span class=\"__11 _10a_1\"> </span><span class=\"ws43_6\">600 MEUR<span class=\"__11 _10b_1\"> </span>6 143<span class=\"__11 _649\"> </span></span></span>Syndik<span class=\"__11 _602\"></span>erat bankl\u00e5n<span class=\"__11 _675\"> </span><span class=\"ls30_6 ws47_6\">20<span class=\"__11 _604\"></span>27<span class=\"__11 _649\"> </span></span>SEK/EUR/USD<span class=\"__11 _602\"></span>/<span class=\"__11 _602\"></span>GBP<span class=\"__11 _649\"> </span>500 MEUR<span class=\"__11 _679\"> </span>5 538<span class=\"__11 _649\"> </span>Bilateralt l\u00e5ne<span class=\"__11 _602\"></span>avtal<span class=\"__11 _10c_1\"> </span><span class=\"ls1a_10 ws2e_9\">2023<span class=\"__11 _712\"> </span><span class=\"ls6_11 ws3d_7\">USD<span class=\"__11 _10d_1\"> </span></span></span>50 MUSD<span class=\"__11 _10e_1\"> </span><span class=\"ls35_4 ws4d_3\">519<span class=\"__11 _2e_8\"> </span>5<span class=\"__11 _604\"></span>19<span class=\"__11 _10f_1\"> </span><span class=\"ls6_11 ws3d_7\">453<span class=\"__11 _10f_1\"> </span>453<span class=\"__11 _649\"> </span></span></span>Bilateralt l\u00e5ne<span class=\"__11 _602\"></span>avtal<span class=\"__11 _10c_1\"> </span><span class=\"ls35_4 ws4d_3\">20<span class=\"__11 _604\"></span>24<span class=\"__11 _712\"> </span><span class=\"ls6_11 ws3d_7\">USD<span class=\"__11 _640\"> </span></span></span>50 MUSD<span class=\"__11 _10e_1\"> </span><span class=\"ls35_4 ws4d_3\">5<span class=\"__11 _604\"></span>19<span class=\"__11 _2e_8\"> </span>5<span class=\"__11 _604\"></span>19<span class=\"__11 _10f_1\"> </span><span class=\"ls6_11 ws3d_7\">453<span class=\"__11 _713\"> </span>453<span class=\"__11 _649\"> </span></span></span>Bilateralt l\u00e5ne<span class=\"__11 _602\"></span>avtal<span class=\"__11 _10c_1\"> </span><span class=\"ls35_4 ws4d_3\">20<span class=\"__11 _604\"></span>24<span class=\"__11 _712\"> </span><span class=\"ls6_11 ws3d_7\">USD<span class=\"__11 _640\"> </span></span></span>100 MUSD<span class=\"__11 _f_11\"> </span><span class=\"ls0_11 ws27_10\">1 037<span class=\"__11 _712\"> </span>1 037<span class=\"__11 _713\"> </span></span><span class=\"ws41_6\">905<span class=\"__11 _713\"> </span>905<span class=\"__11 _649\"> </span></span>Bilateralt l\u00e5ne<span class=\"__11 _602\"></span>avtal<span class=\"__11 _10c_1\"> </span><span class=\"ls29_8 ws40_6\">2025<span class=\"__11 _712\"> </span></span><span class=\"ws41_6\">EUR<span class=\"__11 _714\"> </span></span>50 MEUR<span class=\"__11 _715\"> </span><span class=\"ws41_6\">553<span class=\"__11 _10f_1\"> </span>553<span class=\"__11 _716\"> </span>511<span class=\"__11 _716\"> </span>511<span class=\"__11 _649\"> </span></span>Bilateralt l\u00e5ne<span class=\"__11 _602\"></span>avtal<span class=\"__11 _10c_1\"> </span><span class=\"ls30_6 ws47_6\">2027<span class=\"__11 _717\"> </span></span><span class=\"ws41_6\">EUR<span class=\"__11 _714\"> </span></span>50 MEUR<span class=\"__11 _715\"> </span><span class=\"ws41_6\">553<span class=\"__11 _713\"> </span>553<span class=\"__11 _1e_9\"> </span>511<span class=\"__11 _716\"> </span>511<span class=\"__11 _649\"> </span></span>\u00d6vriga kreditl\u00f6ft<span class=\"__11 _602\"></span>en<span class=\"__11 _718\"> </span><span class=\"ws41_6\">515<span class=\"__11 _719\"> </span><span class=\"ls2_11 ws32_8\">448<span class=\"__11 _649\"> </span></span></span>9 23<span class=\"__11 _604\"></span>4<span class=\"__11 _712\"> </span><span class=\"ls2a_8 ws34_8\">3 181<span class=\"__11 _720\"> </span>9 424<span class=\"__11 _705\"> </span>2 833<span class=\"__11 _649\"> </span></span>Konc<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>nen<span class=\"__11 _604\"></span>s ou<span class=\"__11 _604\"></span>tnyt<span class=\"__11 _604\"></span>tj<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>e be<span class=\"__11 _604\"></span>kr\u00e4<span class=\"__11 _604\"></span>fta<span class=\"__11 _604\"></span>de k<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>ditl<span class=\"__11 _604\"></span>\u00f6f<span class=\"__11 _604\"></span>ten u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>gic<span class=\"__11 _604\"></span>k vid \u00e5<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>kif<span class=\"__11 _604\"></span>tet t<span class=\"__11 _604\"></span>ill 6 0<span class=\"__11 _604\"></span>53 (6 591) Mkr.<span class=\"__11 _649\"> </span>Under 20<span class=\"__11 _602\"></span>22 refi<span class=\"__11 _602\"></span>nansierade Sk<span class=\"__11 _602\"></span>ansk<span class=\"__11 _602\"></span>a den s<span class=\"__11 _602\"></span>yndik<span class=\"__11 _602\"></span>erade ba<span class=\"__11 _604\"></span>cku<span class=\"__11 _604\"></span>pfa<span class=\"__11 _604\"></span>cil<span class=\"__11 _604\"></span>itet<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>. De<span class=\"__11 _604\"></span>n nya kre<span class=\"__11 _604\"></span>dit<span class=\"__11 _604\"></span>fac<span class=\"__11 _604\"></span>il<span class=\"__11 _604\"></span>itete<span class=\"__11 _604\"></span>n om 5<span class=\"__11 _604\"></span>00 M<span class=\"__11 _604\"></span>EU<span class=\"__11 _604\"></span>R \u00e4r h\u00e5<span class=\"__11 _604\"></span>llb<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>het<span class=\"__11 _604\"></span>sl<span class=\"__11 _604\"></span>\u00e4n<span class=\"__11 _604\"></span>kad. L<span class=\"__11 _604\"></span>\u00f6pt<span class=\"__11 _604\"></span>ide<span class=\"__11 _604\"></span>n \u00e4r p<span class=\"__11 _604\"></span>\u00e5 fem \u00e5<span class=\"__11 _604\"></span>r me<span class=\"__11 _604\"></span>d m\u00f6j<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>he<span class=\"__11 _604\"></span>t till t<span class=\"__11 _604\"></span>v\u00e5 f\u00f6<span class=\"__11 _604\"></span>rl<span class=\"__11 _604\"></span>\u00e4ng<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>r p\u00e5 et<span class=\"__11 _604\"></span>t \u00e5r va<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>ra e<span class=\"__11 _604\"></span>fte<span class=\"__11 _604\"></span>r f\u00f6r<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>ta res<span class=\"__11 _604\"></span>p<span class=\"__11 _604\"></span>ek<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>tive andra<span class=\"__11 _602\"></span> \u00e5ret.<span class=\"__11 _649\"> </span>Vid slutet av<span class=\"__11 _602\"></span> \u00e5ret uppgick den centrala<span class=\"__11 _602\"></span> skuldpor<span class=\"__11 _604\"></span>tf\u00f6ljen till 3<span class=\"__11 _602\"></span>,7 (<span class=\"__11 _602\"></span>3,3) milj<span class=\"__11 _602\"></span>arder kronor<span class=\"__11 _631\"></span>. De outn<span class=\"__11 _602\"></span>yttjade kreditfacilit<span class=\"__11 _602\"></span>e<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>ter<span class=\"__11 _604\"></span>na p<span class=\"__11 _604\"></span>\u00e5 6,1 (6,6) mi<span class=\"__11 _604\"></span>lja<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>r kro<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span>r i komb<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>atio<span class=\"__11 _604\"></span>n me<span class=\"__11 _604\"></span>d en r\u00e4nteb\u00e4rande nettofordran<span class=\"__11 _602\"></span> exklusive likvida medel med restriktioner<span class=\"__11 _631\"></span>, leasingskulder och<span class=\"__11 _602\"></span> nettopensionsskulder<span class=\"__11 _602\"></span> p\u00e5 12<span class=\"__11 _604\"></span>,1 (17<span class=\"__11 _631\"></span>,<span class=\"__11 _604\"></span>7) mi<span class=\"__11 _604\"></span>lja<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>r kr<span class=\"__11 _604\"></span>ono<span class=\"__11 _604\"></span>r s\u00e4<span class=\"__11 _604\"></span>ker<span class=\"__11 _604\"></span> <span class=\"__11 _3e_7\"></span>s<span class=\"__11 _604\"></span>t\u00e4ll<span class=\"__11 _604\"></span>er a<span class=\"__11 _604\"></span>tt kon<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>rn<span class=\"__11 _604\"></span>en h<span class=\"__11 _604\"></span>ar tillr\u00e4cklig ekonomisk kapacitet.<span class=\"__11 _649\"> </span>Likviditetsreserv och f<span class=\"__11 _602\"></span>\u00f6rfallostruktur<span class=\"__11 _649\"> </span>M\u00e5<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>\u00e4tt<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n \u00e4r at<span class=\"__11 _604\"></span>t ha e<span class=\"__11 _604\"></span>n lik<span class=\"__11 _604\"></span>v<span class=\"__11 _604\"></span>idi<span class=\"__11 _604\"></span>tet<span class=\"__11 _604\"></span>sre<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>v p\u00e5 m<span class=\"__11 _604\"></span>ins<span class=\"__11 _604\"></span>t 4 mil<span class=\"__11 _604\"></span>jar<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r kro<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span>r att t<span class=\"__11 _604\"></span>ill<span class=\"__11 _604\"></span>g\u00e5 in<span class=\"__11 _604\"></span>om e<span class=\"__11 _604\"></span>n vec<span class=\"__11 _604\"></span>ka ge<span class=\"__11 _604\"></span>nom ka<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>a<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>likviditet<span class=\"__11 _602\"></span> eller outn<span class=\"__11 _631\"></span>y<span class=\"__11 _604\"></span>ttjade bekr\u00e4ftade kredi<span class=\"__11 _602\"></span>tl\u00f6ften. Per<span class=\"__11 _602\"></span> \u00e5rs<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>sk<span class=\"__11 _604\"></span>if<span class=\"__11 _604\"></span>tet up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>ick ka<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>a oc<span class=\"__11 _604\"></span>h ba<span class=\"__11 _604\"></span>nk s<span class=\"__11 _604\"></span>amt o<span class=\"__11 _604\"></span>utny<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>jad<span class=\"__11 _604\"></span>e be<span class=\"__11 _604\"></span>kr<span class=\"__11 _604\"></span>\u00e4f<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>tad<span class=\"__11 _604\"></span>e kre<span class=\"__11 _604\"></span>dit<span class=\"__11 _604\"></span> <span class=\"__11 _3e_7\"></span>l<span class=\"__11 _604\"></span>\u00f6f<span class=\"__11 _604\"></span>ten ti<span class=\"__11 _604\"></span>ll 16 (18) mi<span class=\"__11 _604\"></span>lja<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>r kro<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span>r<span class=\"__11 _602\"></span>, vara<span class=\"__11 _604\"></span>v 12 (15) miljarder kr<span class=\"__11 _602\"></span>onor \u00e4r<span class=\"__11 _631\"></span>, eller bed\u00f6ms v<span class=\"__11 _602\"></span>ara,<span class=\"__11 _602\"></span> tillg\u00e4ngliga<span class=\"__11 _602\"></span> inom en v<span class=\"__11 _602\"></span>ecka.<span class=\"__11 _649\"> </span>Koncernens<span class=\"__11 _602\"></span> policy<span class=\"__11 _602\"></span> \u00e4r att den<span class=\"__11 _602\"></span> centra<span class=\"__11 _602\"></span>la l\u00e5neportf\u00f6ljens f\u00f6r<span class=\"__11 _604\"></span>fa<span class=\"__11 _604\"></span>llo<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>ruk<span class=\"__11 _604\"></span>tu<span class=\"__11 _604\"></span>r ska var<span class=\"__11 _604\"></span>a sp<span class=\"__11 _604\"></span>rid<span class=\"__11 _604\"></span>d \u00f6ver ti<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n sam<span class=\"__11 _604\"></span>t ha en v\u00e4g<span class=\"__11 _604\"></span>d gen<span class=\"__11 _604\"></span>om<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>itt<span class=\"__11 _604\"></span>lig \u00e5<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>st\u00e5<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>de l<span class=\"__11 _604\"></span>\u00f6pti<span class=\"__11 _604\"></span>d p\u00e5 3 \u00e5<span class=\"__11 _604\"></span>r<span class=\"__11 _602\"></span>, ink<span class=\"__11 _604\"></span>lu<span class=\"__11 _604\"></span>sive outn<span class=\"__11 _602\"></span>yttjade bekr\u00e4ftade kreditfacil<span class=\"__11 _602\"></span>iteter<span class=\"__11 _631\"></span>, med ett<span class=\"__11 _602\"></span> mandat at<span class=\"__11 _604\"></span>t av<span class=\"__11 _604\"></span>vi<span class=\"__11 _604\"></span>ka ino<span class=\"__11 _604\"></span>m inte<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>vall<span class=\"__11 _604\"></span>et 2\u20134 \u00e5r. Per 31 d<span class=\"__11 _604\"></span>ec<span class=\"__11 _604\"></span>emb<span class=\"__11 _604\"></span>er 2<span class=\"__11 _604\"></span>022 had<span class=\"__11 _604\"></span>e l\u00e5<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>por<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>f\u00f6<span class=\"__11 _604\"></span>lje<span class=\"__11 _604\"></span>n en g<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>oms<span class=\"__11 _604\"></span>nit<span class=\"__11 _604\"></span>tl<span class=\"__11 _604\"></span>ig l<span class=\"__11 _604\"></span>\u00f6pti<span class=\"__11 _604\"></span>d p\u00e5 3<span class=\"__11 _604\"></span>,6 (2<span class=\"__11 _604\"></span>,5) \u00e5r, om kreditl\u00f6<span class=\"__11 _602\"></span>ften som \u00e4r<span class=\"__11 _602\"></span> outn<span class=\"__11 _602\"></span>yttjade v\u00e4gs<span class=\"__11 _602\"></span> in.<span class=\"__11 _649\"> </span>F\u00f6rfallostrukturen, inklusive r\u00e4ntebetalningar<span class=\"__11 _631\"></span>, f\u00f6r k<span class=\"__11 _602\"></span>on<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>cernens finansiella<span class=\"__11 _602\"></span> r\u00e4nt<span class=\"__11 _602\"></span>eb\u00e4rande sk<span class=\"__11 _602\"></span>ulder<span class=\"__11 _631\"></span>, derivat<span class=\"__11 _602\"></span> och leasing <span class=\"__11 _3e_7\"></span>skulder,<span class=\"__11 _602\"></span> f\u00f6rdelar<span class=\"__11 _602\"></span> sig \u00f6<span class=\"__11 _602\"></span>ver de<span class=\"__11 _602\"></span> kommande<span class=\"__11 _602\"></span> \u00e5ren enl<span class=\"__11 _602\"></span>igt tab<span class=\"__11 _604\"></span>ell p<span class=\"__11 _604\"></span>\u00e5 n\u00e4<span class=\"__11 _604\"></span>sta s<span class=\"__11 _604\"></span>id<span class=\"__11 _604\"></span>a. F\u00f6<span class=\"__11 _604\"></span>r le<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>uld<span class=\"__11 _604\"></span>er a<span class=\"__11 _604\"></span>vse<span class=\"__11 _604\"></span>r de fr<span class=\"__11 _604\"></span>amt<span class=\"__11 _604\"></span>ida likvidbeloppen odiskon<span class=\"__11 _602\"></span>terade v<span class=\"__11 _602\"></span>\u00e4rden<span class=\"__11 _649\"> </span>.<span class=\"__11 _649\"> </span>Koncern\u00f6<span class=\"__11 _602\"></span>versikt<span class=\"__11 _644\"> </span>V<span class=\"__11 _602\"></span>erksamhe<span class=\"__11 _602\"></span>t<span class=\"__11 _645\"> </span>Bolagsstyrning<span class=\"__11 _644\"> </span>H\u00e5llbarhet<span class=\"__11 _646\"> </span><span class=\"ff2_11\">Finansiell information<span class=\"__11 _649\"> </span></span>134 <span class=\"__11 _647\"> </span><span class=\"fs3_11\">Skanska \u00c5rs- och h\u00e5llbarhe<span class=\"__11 _602\"></span>tsredovisning 202<span class=\"__11 _602\"></span>2<span class=\"__11 _649\"> </span></span>Finansiell analys  <span class=\"__11 _648\"> </span> Koncernr<span class=\"__11 _602\"></span>esultat  <span class=\"__11 _648\"> </span> <span class=\"ff2_11\">Noter</span>  <span class=\"__11 _648\"> </span> Nya ers\u00e4ttningsrik<span class=\"__11 _602\"></span>tlinjer <span class=\"__11 _648\"> </span>Revisionsber<span class=\"__11 _602\"></span>\u00e4ttelse  <span class=\"__11 _648\"> </span> Revisorns h\u00e5llbarhe<span class=\"__11 _602\"></span>tsrapport <span class=\"__11 _648\"> </span> K<span class=\"__11 _602\"></span>vartalsinf<span class=\"__11 _602\"></span>ormation  <span class=\"__11 _648\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__11 _602\"></span>vest<span class=\"__11 _602\"></span>erark<span class=\"__11 _602\"></span>alender  <span class=\"__11 _648\"> </span> Adresser<span class=\"__11 _649\"> </span>Not 6. Finansiella instrumen<span class=\"__11 _631\"></span>t o<span class=\"__11 _604\"></span>ch finansiell riskhant<span class=\"__11 _602\"></span>ering forts.<span class=\"__11 _649\"> </span>2022-<span class=\"__11 _631\"></span>12-31<span class=\"__11 _721\"> </span><span class=\"ff1_11 ls4a_1 ws2_11\">F\u00f6rfaller<span class=\"__11 _649\"> </span></span>F<span class=\"__11 _602\"></span>\u00f6rfallotidpunkt<span class=\"__11 _602\"></span> Redovis<span class=\"__11 _602\"></span>at<span class=\"__11 _649\"> </span>v\u00e4rde<span class=\"__11 _649\"> </span>F<span class=\"__11 _602\"></span>ramtida<span class=\"__11 _649\"> </span>likvidbelopp<span class=\"__11 _649\"> </span>inom<span class=\"__11 _649\"> </span>3 m\u00e5n<span class=\"__11 _649\"> </span>efter 3 m\u00e5n<span class=\"__11 _649\"> </span>inom 1 \u00e5r efter 1 \u00e5r<span class=\"__11 _649\"> </span>inom 5 \u00e5r<span class=\"__11 _673\"> </span>efter 5 \u00e5r<span class=\"__11 _649\"> </span>R\u00e4n<span class=\"__11 _602\"></span>teb\u00e4rande finansiella skulder<span class=\"__11 _722\"> </span>7 887<span class=\"__11 _712\"> </span>7 936<span class=\"__11 _11a\"> </span><span class=\"lsc_11 ws2c_10\">53<span class=\"__11 _11b\"> </span><span class=\"ls39_3 ws1c_11\">4 7<span class=\"__11 _604\"></span>07<span class=\"__11 _717\"> </span></span></span>3 17<span class=\"__11 _602\"></span>5<span class=\"__11 _649\"> </span>Derivat: valut<span class=\"__11 _602\"></span>aterminer<span class=\"__11 _11c\"> </span><span class=\"ws41_6\">Infl\u00f6de<span class=\"__11 _a5\"> </span><span class=\"ws43_6\">-10 343<span class=\"__11 _b6_1\"> </span>-<span class=\"__11 _602\"></span>10 031<span class=\"__11 _11d\"> </span><span class=\"ws41_6\">-304<span class=\"__11 _11e\"> </span>-8<span class=\"__11 _649\"> </span></span></span></span>Utfl\u00f6de<span class=\"__11 _11f\"> </span>150<span class=\"__11 _723\"> </span><span class=\"ws43_6\">10 490<span class=\"__11 _724\"> </span>10 17<span class=\"__11 _602\"></span>6<span class=\"__11 _1f_9\"> </span><span class=\"ws41_6\">306<span class=\"__11 _628\"> </span><span class=\"ls0_11 ws0_11\">8<span class=\"__11 _649\"> </span></span></span></span>Derivat: r\u00e4n<span class=\"__11 _602\"></span>tes<span class=\"__11 _602\"></span>wappar<span class=\"__11 _725\"> </span><span class=\"ws41_6\">Infl\u00f6de<span class=\"__11 _726\"> </span><span class=\"ls2_11 ws32_8\">-6<span class=\"__11 _727\"> </span>-6<span class=\"__11 _649\"> </span></span></span>Utfl\u00f6de<span class=\"__11 _d7_1\"> </span><span class=\"ls0_11 ws0_11\">7<span class=\"__11 _628\"> </span>3<span class=\"__11 _628\"> </span>4<span class=\"__11 _649\"> </span></span>Leasingsskulder<span class=\"__11 _728\"> </span><span class=\"ls1f_10 ws2a_10\">7 281<span class=\"__11 _723\"> </span></span><span class=\"ws43_6\">29 653<span class=\"__11 _11f\"> </span><span class=\"ls1f_10 ws5a\">281<span class=\"__11 _716\"> </span><span class=\"ls36_4 ws4e_3\">741<span class=\"__11 _11b\"> </span></span></span>2 895<span class=\"__11 _ce_1\"> </span>25 736<span class=\"__11 _649\"> </span></span>Lev<span class=\"__11 _602\"></span>eran<span class=\"__11 _602\"></span>t\u00f6rsskulder<span class=\"__11 _729\"> </span><span class=\"ws43_6\">13 998<span class=\"__11 _724\"> </span>13 998<span class=\"__11 _681\"> </span>13 998<span class=\"__11 _649\"> </span></span>\u00d6vriga r\u00f6rels<span class=\"__11 _602\"></span>eskulder<span class=\"__11 _730\"> </span><span class=\"ls3c_3 ws5e\">694<span class=\"__11 _2e_8\"> </span>69<span class=\"__11 _604\"></span>4<span class=\"__11 _713\"> </span></span><span class=\"ws41_6\">438<span class=\"__11 _10f_1\"> </span><span class=\"ls31_6 ws49_4\">256<span class=\"__11 _649\"> </span></span></span>Summa<span class=\"__11 _731\"> </span><span class=\"ws34_8\">30 010<span class=\"__11 _ce_1\"> </span>52 429<span class=\"__11 _693\"> </span>14 918<span class=\"__11 _705\"> </span>5 704<span class=\"__11 _705\"> </span><span class=\"ls39_3 ws19_11\">6<span class=\"__11 _604\"></span> 070<span class=\"__11 _658\"> </span></span>25 736<span class=\"__11 _649\"> </span></span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _732\"> </span><span class=\"ff1_11 ls4a_1 ws2_11\">F\u00f6rfaller<span class=\"__11 _649\"> </span></span>F<span class=\"__11 _602\"></span>\u00f6rfallotidpunkt<span class=\"__11 _602\"></span> Redovis<span class=\"__11 _602\"></span>at<span class=\"__11 _649\"> </span>v\u00e4rde<span class=\"__11 _649\"> </span>F<span class=\"__11 _602\"></span>ramtida<span class=\"__11 _649\"> </span>likvidbelopp<span class=\"__11 _649\"> </span>inom<span class=\"__11 _649\"> </span>3 m\u00e5n<span class=\"__11 _649\"> </span>efter 3 m\u00e5n<span class=\"__11 _649\"> </span>inom 1 \u00e5r efter 1 \u00e5r<span class=\"__11 _649\"> </span>inom 5 \u00e5r<span class=\"__11 _673\"> </span>efter 5 \u00e5r<span class=\"__11 _649\"> </span>R\u00e4n<span class=\"__11 _602\"></span>teb\u00e4rande finansiella skulder<span class=\"__11 _12a\"> </span><span class=\"ls0_11 ws27_10\">8 622<span class=\"__11 _11b\"> </span><span class=\"ls3c_3 ws29_10\">8<span class=\"__11 _604\"></span> 878<span class=\"__11 _618\"> </span></span></span><span class=\"ws41_6\">16<span class=\"__11 _12b\"> </span><span class=\"ls1f_10 ws2a_10\">4 828<span class=\"__11 _11b\"> </span></span></span>3 495<span class=\"__11 _713\"> </span><span class=\"ls0_11 ws0_11\">539<span class=\"__11 _649\"> </span></span>Derivat: valut<span class=\"__11 _602\"></span>aterminer<span class=\"__11 _11c\"> </span><span class=\"ws41_6\">Infl\u00f6de<span class=\"__11 _6e_4\"> </span><span class=\"ws43_6\">-10 688<span class=\"__11 _723\"> </span>-9 959<span class=\"__11 _10d_1\"> </span><span class=\"ls2e_6 ws45_6\">-72<span class=\"__11 _604\"></span>9<span class=\"__11 _649\"> </span></span></span></span>Utfl\u00f6de<span class=\"__11 _716\"> </span>131<span class=\"__11 _12c\"> </span><span class=\"ws43_6\">10 811<span class=\"__11 _693\"> </span>10 07<span class=\"__11 _631\"></span>4<span class=\"__11 _11f\"> </span><span class=\"ls9_11 ws26_10\">737<span class=\"__11 _649\"> </span></span></span>Derivat: r\u00e4n<span class=\"__11 _602\"></span>tes<span class=\"__11 _602\"></span>wappar<span class=\"__11 _725\"> </span><span class=\"ws41_6\">Infl\u00f6de<span class=\"__11 _727\"> </span>-2<span class=\"__11 _12d\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _12d\"> </span>-1<span class=\"__11 _649\"> </span></span></span>Utfl\u00f6de<span class=\"__11 _12e\"> </span><span class=\"ls0_11 ws0_11\">1<span class=\"__11 _628\"> </span>3<span class=\"__11 _12f\"> </span>3<span class=\"__11 _649\"> </span></span>Leasingsskulder<span class=\"__11 _733\"> </span><span class=\"ws43_6\">6 960<span class=\"__11 _ce_1\"> </span><span class=\"ls36_4 ws55_2\">26<span class=\"__11 _604\"></span> 74<span class=\"__11 _604\"></span>8<span class=\"__11 _10f_1\"> </span><span class=\"ls1f_10 ws5a\">284<span class=\"__11 _11f\"> </span></span></span></span>733<span class=\"__11 _11b\"> </span><span class=\"ls3c_3 ws29_10\">2 69<span class=\"__11 _604\"></span>7<span class=\"__11 _658\"> </span><span class=\"ls1a_10 ws39_7\">23<span class=\"__11 _604\"></span> 034<span class=\"__11 _649\"> </span></span></span>Lev<span class=\"__11 _602\"></span>eran<span class=\"__11 _602\"></span>t\u00f6rsskulder<span class=\"__11 _729\"> </span><span class=\"ws43_6\">12 426<span class=\"__11 _681\"> </span>12 426<span class=\"__11 _681\"> </span>12 426<span class=\"__11 _649\"> </span></span>\u00d6vriga r\u00f6rels<span class=\"__11 _602\"></span>eskulder<span class=\"__11 _734\"> </span><span class=\"ls3a_3 ws54_2\">3<span class=\"__11 _604\"></span>67<span class=\"__11 _11f\"> </span>3<span class=\"__11 _604\"></span>67<span class=\"__11 _2e_8\"> </span><span class=\"ls17_11 ws5d\">261<span class=\"__11 _735\"> </span></span></span><span class=\"ws41_6\">83<span class=\"__11 _11a\"> </span><span class=\"ls1a_10 ws2e_9\">23<span class=\"__11 _649\"> </span></span></span>Summa<span class=\"__11 _731\"> </span><span class=\"ws34_8\">28 507<span class=\"__11 _f5_1\"> </span>48 543<span class=\"__11 _736\"> </span>13 101<span class=\"__11 _705\"> </span>5 654<span class=\"__11 _11b\"> </span>6 215<span class=\"__11 _658\"> </span><span class=\"ls1a_10 ws59\">23<span class=\"__11 _604\"></span> 57<span class=\"__11 _604\"></span>3<span class=\"__11 _649\"> </span></span></span>Genomsnittlig l\u00f6pt<span class=\"__11 _602\"></span>id f\u00f6r<span class=\"__11 _602\"></span> r\u00e4nteb\u00e4r<span class=\"__11 _602\"></span>ande skulder<span class=\"__11 _602\"></span> exklusiv<span class=\"__11 _602\"></span>e leasingskulder och<span class=\"__11 _602\"></span> outn<span class=\"__11 _602\"></span>yttjade bekr\u00e4ftade kr<span class=\"__11 _602\"></span>editfacilitet<span class=\"__11 _602\"></span>er uppgick<span class=\"__11 _602\"></span> till 1,2 (<span class=\"__11 _602\"></span>1,8 \u00e5r<span class=\"__11 _649\"> </span><span class=\"__11 _602\"></span>).<span class=\"__11 _649\"> </span>Marknadsrisk<span class=\"__11 _649\"> </span>Marknadsris<span class=\"__11 _604\"></span>k \u00e4r k<span class=\"__11 _602\"></span>oncernens risk att verkligt v<span class=\"__11 _602\"></span>\u00e4rde p\u00e5 finansiella instru<span class=\"__11 _602\"></span>ment eller<span class=\"__11 _602\"></span> framti<span class=\"__11 _602\"></span>da k<span class=\"__11 _602\"></span>assafl\u00f6den fr\u00e5n<span class=\"__11 _602\"></span> fin<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>a ins<span class=\"__11 _604\"></span>tr<span class=\"__11 _604\"></span>ume<span class=\"__11 _604\"></span>nt kom<span class=\"__11 _604\"></span>me<span class=\"__11 _604\"></span>r att f<span class=\"__11 _604\"></span>luk<span class=\"__11 _604\"></span>tu<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>a p\u00e5 g<span class=\"__11 _604\"></span>run<span class=\"__11 _604\"></span>d av f\u00f6r\u00e4ndringar i marknadspriser.<span class=\"__11 _602\"></span> Huvudsakliga marknad<span class=\"__11 _604\"></span>s<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>risker i k<span class=\"__11 _631\"></span>o<span class=\"__11 _604\"></span>ncernen \u00e4r r\u00e4nterisk och v<span class=\"__11 _602\"></span>alutarisk.<span class=\"__11 _649\"> </span>R\u00e4nteri<span class=\"__11 _604\"></span>sk<span class=\"__11 _649\"> </span>R\u00e4nterisk ut<span class=\"__11 _602\"></span>g\u00f6r risken att r\u00e4n<span class=\"__11 _602\"></span>tef\u00f6r\u00e4ndringar in<span class=\"__11 _602\"></span>verkar<span class=\"__11 _602\"></span> nega<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>tivt p\u00e5 k<span class=\"__11 _602\"></span>oncernens fina<span class=\"__11 _602\"></span>nsnetto och<span class=\"__11 _602\"></span> kassafl\u00f6de<span class=\"__11 _602\"></span> (k<span class=\"__11 _602\"></span>assafl\u00f6<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>de<span class=\"__11 _604\"></span>sri<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>) ell<span class=\"__11 _604\"></span>er ve<span class=\"__11 _604\"></span>rkl<span class=\"__11 _604\"></span>igt v\u00e4<span class=\"__11 _604\"></span>rde p<span class=\"__11 _604\"></span>\u00e5 f<span class=\"__11 _604\"></span>ina<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>iel<span class=\"__11 _604\"></span>la ti<span class=\"__11 _604\"></span>llg<span class=\"__11 _604\"></span>\u00e5ng<span class=\"__11 _604\"></span>ar o<span class=\"__11 _604\"></span>ch skulder (v<span class=\"__11 _602\"></span>erkligt v\u00e4rde<span class=\"__11 _602\"></span> r\u00e4nterisk).<span class=\"__11 _649\"> </span>F\u00f6r<span class=\"__11 _602\"></span> att begr\u00e4nsa<span class=\"__11 _602\"></span> risken<span class=\"__11 _602\"></span> ska<span class=\"__11 _602\"></span> r\u00e4nt<span class=\"__11 _602\"></span>ebindningen<span class=\"__11 _602\"></span> p\u00e5 finansiella<span class=\"__11 _602\"></span> till<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar oc<span class=\"__11 _604\"></span>h sk<span class=\"__11 _604\"></span>ul<span class=\"__11 _604\"></span>der i m<span class=\"__11 _604\"></span>\u00f6j<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>te m\u00e5<span class=\"__11 _604\"></span>n matc<span class=\"__11 _604\"></span>ha<span class=\"__11 _604\"></span>s i re<span class=\"__11 _604\"></span>sp<span class=\"__11 _604\"></span>ek<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>tive uppl\u00e5ningsvalu<span class=\"__11 _602\"></span>ta.<span class=\"__11 _649\"> </span>Vid ber\u00e4kn<span class=\"__11 _602\"></span>ing av<span class=\"__11 _602\"></span> koncernens<span class=\"__11 _602\"></span> k\u00e4nsli<span class=\"__11 _602\"></span>ghet f\u00f6r<span class=\"__11 _602\"></span> r\u00e4nt<span class=\"__11 _602\"></span>ef\u00f6r<span class=\"__11 _631\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>\u00e4ndringar inkluderas samtliga r\u00e4nteb\u00e4rande t<span class=\"__11 _602\"></span>illg\u00e5ngar<span class=\"__11 _602\"></span>, skulder och<span class=\"__11 _602\"></span> derivat,<span class=\"__11 _602\"></span> med undan<span class=\"__11 _602\"></span>tag<span class=\"__11 _602\"></span> av pensioner<span class=\"__11 _602\"></span> och lea<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>singskulder<span class=\"__11 _631\"></span>. F\u00f6r r\u00e4n<span class=\"__11 _602\"></span>terisk<span class=\"__11 _602\"></span> avseende pensioner<span class=\"__11 _631\"></span>, se Not<span class=\"__11 _602\"></span> 28.<span class=\"__11 _602\"></span> Analysen a<span class=\"__11 _602\"></span>ntar<span class=\"__11 _602\"></span> att positi<span class=\"__11 _602\"></span>onen per 3<span class=\"__11 _602\"></span>1 december<span class=\"__11 _602\"></span> 2022<span class=\"__11 _602\"></span> h\u00e5lls konstant<span class=\"__11 _602\"></span> avseende s\u00e5v\u00e4l storlek p\u00e5 nettoskuld, i<span class=\"__11 _602\"></span> f\u00f6rh\u00e5l<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>lan<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>t mel<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>n fas<span class=\"__11 _604\"></span>ta oc<span class=\"__11 _604\"></span>h r\u00f6<span class=\"__11 _604\"></span>rli<span class=\"__11 _604\"></span>ga r\u00e4<span class=\"__11 _604\"></span>ntor s<span class=\"__11 _604\"></span>amt i a<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>ele<span class=\"__11 _604\"></span>n av finansiella instrument i utl\u00e4ndsk valut<span class=\"__11 _602\"></span>a. K\u00e4ns<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>het<span class=\"__11 _604\"></span>en i ver<span class=\"__11 _604\"></span>kl<span class=\"__11 _604\"></span>igt v\u00e4<span class=\"__11 _604\"></span>rde m<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>s me<span class=\"__11 _604\"></span>d tre o<span class=\"__11 _604\"></span>lika s<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>nar<span class=\"__11 _604\"></span>ier, del<span class=\"__11 _604\"></span>s me<span class=\"__11 _604\"></span>d et<span class=\"__11 _604\"></span>t ba<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>sc<span class=\"__11 _604\"></span>ena<span class=\"__11 _604\"></span>ri<span class=\"__11 _604\"></span>o som i<span class=\"__11 _604\"></span>nn<span class=\"__11 _604\"></span>eb<span class=\"__11 _604\"></span>\u00e4r en \u00f6<span class=\"__11 _604\"></span>kn<span class=\"__11 _604\"></span>ing a<span class=\"__11 _604\"></span>v r\u00e4nte<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>niv\u00e5<span class=\"__11 _604\"></span>n me<span class=\"__11 _604\"></span>d en pr<span class=\"__11 _604\"></span>oc<span class=\"__11 _604\"></span>ente<span class=\"__11 _604\"></span>nh<span class=\"__11 _604\"></span>et \u00f6ver a<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>a l\u00f6p<span class=\"__11 _604\"></span>tid<span class=\"__11 _604\"></span>er, dels m<span class=\"__11 _604\"></span>ed e<span class=\"__11 _604\"></span>n \u00f6kn<span class=\"__11 _604\"></span>ing r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tive mi<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>kni<span class=\"__11 _604\"></span>ng a<span class=\"__11 _604\"></span>v ba<span class=\"__11 _604\"></span>sc<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>ari<span class=\"__11 _604\"></span>ots l<span class=\"__11 _604\"></span>utni<span class=\"__11 _604\"></span>ng m<span class=\"__11 _604\"></span>ed en halv<span class=\"__11 _602\"></span> procentenhe<span class=\"__11 _602\"></span>t \u00f6<span class=\"__11 _602\"></span>ver l\u00f6p<span class=\"__11 _602\"></span>tiden. F<span class=\"__11 _602\"></span>\u00f6r\u00e4ndringen<span class=\"__11 _602\"></span> i v<span class=\"__11 _602\"></span>erkligt v\u00e4rd<span class=\"__11 _604\"></span>e f\u00e5r e<span class=\"__11 _604\"></span>nli<span class=\"__11 _604\"></span>gt p<span class=\"__11 _604\"></span>oli<span class=\"__11 _604\"></span>cyn i<span class=\"__11 _604\"></span>nte \u00f6ver<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>ig<span class=\"__11 _604\"></span>a 150 M<span class=\"__11 _604\"></span>kr f\u00f6<span class=\"__11 _604\"></span>r n\u00e5<span class=\"__11 _604\"></span>got a<span class=\"__11 _604\"></span>v dessa r\u00e4ntescenarier.<span class=\"__11 _649\"> </span>Per 31 d<span class=\"__11 _604\"></span>ec<span class=\"__11 _604\"></span>emb<span class=\"__11 _604\"></span>er 2<span class=\"__11 _604\"></span>022 s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>le f\u00f6<span class=\"__11 _604\"></span>r\u00e4n<span class=\"__11 _604\"></span>dri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>en i ve<span class=\"__11 _604\"></span>rkl<span class=\"__11 _604\"></span>igt v\u00e4<span class=\"__11 _604\"></span>rde estimerat<span class=\"__11 _602\"></span> med ov<span class=\"__11 _602\"></span>anst\u00e5ende<span class=\"__11 _602\"></span> scenarier p\u00e5v<span class=\"__11 _602\"></span>erka<span class=\"__11 _602\"></span> finans-<span class=\"__11 _649\"> </span>net<span class=\"__11 _604\"></span>tot i<span class=\"__11 _604\"></span>nom i<span class=\"__11 _604\"></span>nter<span class=\"__11 _604\"></span>va<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>et 18\u2013<span class=\"__11 _604\"></span>53 (47<span class=\"__11 _631\"></span>\u2013104) Mkr o<span class=\"__11 _604\"></span>ch \u00f6v<span class=\"__11 _604\"></span>rig<span class=\"__11 _604\"></span>t total<span class=\"__11 _604\"></span>res<span class=\"__11 _604\"></span>ul<span class=\"__11 _604\"></span>tat me<span class=\"__11 _604\"></span>d 0 (0) Mkr, d\u00e5 s\u00e4<span class=\"__11 _604\"></span>kri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>sre<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g inte till\u00e4mpats p\u00e5 utest\u00e5ende r\u00e4nt<span class=\"__11 _602\"></span>eswapavtal. Samtliga be<span class=\"__11 _604\"></span>lop<span class=\"__11 _604\"></span>p \u00e4r a<span class=\"__11 _604\"></span>ngi<span class=\"__11 _604\"></span>vna f<span class=\"__11 _604\"></span>\u00f6re s<span class=\"__11 _604\"></span>kat<span class=\"__11 _604\"></span>t. Eg<span class=\"__11 _604\"></span>et kap<span class=\"__11 _604\"></span>ital s<span class=\"__11 _604\"></span>ku<span class=\"__11 _604\"></span>lle s<span class=\"__11 _604\"></span>\u00e5l<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>es p\u00e5<span class=\"__11 _604\"></span>verka<span class=\"__11 _604\"></span>s me<span class=\"__11 _604\"></span>d 14\u2013<span class=\"__11 _604\"></span>42 (37\u201383) Mk<span class=\"__11 _604\"></span>r me<span class=\"__11 _604\"></span>d h\u00e4n<span class=\"__11 _604\"></span>syn t<span class=\"__11 _604\"></span>age<span class=\"__11 _604\"></span>n til<span class=\"__11 _604\"></span>l ska<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Konc<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>nen<span class=\"__11 _604\"></span>s kas<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>fl\u00f6<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>sr<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>k f\u00e5r int<span class=\"__11 _604\"></span>e \u00f6ver<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>ga 1<span class=\"__11 _604\"></span>50 Mk<span class=\"__11 _604\"></span>r \u00f6ver en 1<span class=\"__11 _604\"></span>2 m\u00e5n<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>s pe<span class=\"__11 _604\"></span>rio<span class=\"__11 _604\"></span>d vi<span class=\"__11 _604\"></span>d en \u00f6<span class=\"__11 _604\"></span>kni<span class=\"__11 _604\"></span>ng me<span class=\"__11 _604\"></span>d en p<span class=\"__11 _604\"></span>ro<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>nten<span class=\"__11 _604\"></span>het av marknadsr\u00e4ntorna. Givet samma v<span class=\"__11 _602\"></span>olym och r\u00e4ntebind<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>nin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>tid s<span class=\"__11 _604\"></span>om p<span class=\"__11 _604\"></span>er \u00e5r<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>if<span class=\"__11 _604\"></span>tet s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>le en g<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>om<span class=\"__11 _604\"></span>sni<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>lig h<span class=\"__11 _604\"></span>\u00f6jn<span class=\"__11 _604\"></span>ing av marknadsr\u00e4ntan med 1<span class=\"__11 _602\"></span> procentenhet fr\u00e5n niv<span class=\"__11 _602\"></span>\u00e5n vid \u00e5r<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>kif<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>t ge en u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>skat<span class=\"__11 _604\"></span>tad p<span class=\"__11 _604\"></span>os<span class=\"__11 _604\"></span>iti<span class=\"__11 _604\"></span>v ef<span class=\"__11 _604\"></span>fek<span class=\"__11 _604\"></span>t p<span class=\"__11 _604\"></span>\u00e5 konc<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>ns fin<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>to p\u00e5 1<span class=\"__11 _604\"></span>35 (143) M<span class=\"__11 _604\"></span>kr f\u00f6<span class=\"__11 _604\"></span>r komm<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de 1<span class=\"__11 _604\"></span>2 m\u00e5<span class=\"__11 _604\"></span>nad<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>s period.<span class=\"__11 _649\"> </span>Den genomsnittliga r\u00e4ntebindningstiden f\u00f6r samtliga r\u00e4n<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>teb<span class=\"__11 _604\"></span>\u00e4ra<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e till<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar var 0,<span class=\"__11 _604\"></span>1 (0,2) \u00e5<span class=\"__11 _604\"></span>r me<span class=\"__11 _604\"></span>d h\u00e4n<span class=\"__11 _604\"></span>syn ta<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n til<span class=\"__11 _604\"></span>l der<span class=\"__11 _604\"></span>ivat<span class=\"__11 _604\"></span>. R\u00e4<span class=\"__11 _604\"></span>ntes<span class=\"__11 _604\"></span>at<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>n f\u00f6r d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>sa u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>gic<span class=\"__11 _604\"></span>k vi<span class=\"__11 _604\"></span>d \u00e5rs<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>kif<span class=\"__11 _604\"></span>tet t<span class=\"__11 _604\"></span>ill 3,52 (<span class=\"__11 _602\"></span>0,22<span class=\"__11 _602\"></span>) procent. A<span class=\"__11 _602\"></span>v k<span class=\"__11 _602\"></span>oncernens t<span class=\"__11 _602\"></span>otala<span class=\"__11 _602\"></span> r\u00e4nt<span class=\"__11 _602\"></span>eb\u00e4rande finansiella<span class=\"__11 _602\"></span> tillg\u00e5ngar<span class=\"__11 _631\"></span>, efter<span class=\"__11 _602\"></span> h\u00e4nsyn t<span class=\"__11 _602\"></span>agen ti<span class=\"__11 _602\"></span>ll deriv<span class=\"__11 _602\"></span>at, l\u00f6per<span class=\"__11 _602\"></span> 49 (72) pro<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>nt me<span class=\"__11 _604\"></span>d fa<span class=\"__11 _604\"></span>st r\u00e4<span class=\"__11 _604\"></span>nta oc<span class=\"__11 _604\"></span>h 51 (28) pro<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>nt me<span class=\"__11 _604\"></span>d r\u00f6rlig r\u00e4nta. Den<span class=\"__11 _602\"></span> genomsnittliga r\u00e4ntebindningstiden f\u00f6r samtliga r\u00e4nteb\u00e4rande skulder med h\u00e4nsyn<span class=\"__11 _602\"></span> tagen till deri<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>vat, ex<span class=\"__11 _604\"></span>klu<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>ve le<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>uld<span class=\"__11 _604\"></span>er o<span class=\"__11 _604\"></span>ch p<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>ons<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>d, var 0,<span class=\"__11 _604\"></span>2 (0<span class=\"__11 _602\"></span>,0)<span class=\"__11 _602\"></span> \u00e5r<span class=\"__11 _602\"></span>. R\u00e4nt<span class=\"__11 _602\"></span>esatsen f\u00f6r r\u00e4nteb\u00e4rande skulder uppgick vid \u00e5r<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>kif<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>t till 3<span class=\"__11 _604\"></span>,5<span class=\"__11 _604\"></span>6 (1,<span class=\"__11 _604\"></span>42), med h<span class=\"__11 _604\"></span>\u00e4ns<span class=\"__11 _604\"></span>yn ta<span class=\"__11 _604\"></span>gen t<span class=\"__11 _604\"></span>ill d<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ivat va<span class=\"__11 _604\"></span>r r\u00e4nt<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>ats<span class=\"__11 _604\"></span>en 3<span class=\"__11 _604\"></span>,5<span class=\"__11 _604\"></span>6 (0,49) proc<span class=\"__11 _604\"></span>ent<span class=\"__11 _604\"></span>. Av tota<span class=\"__11 _604\"></span>la r<span class=\"__11 _604\"></span>\u00e4nte<span class=\"__11 _604\"></span>b\u00e4r<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de finansiella<span class=\"__11 _602\"></span> skulder<span class=\"__11 _631\"></span>, efter h\u00e4nsyn<span class=\"__11 _602\"></span> tagen<span class=\"__11 _602\"></span> till<span class=\"__11 _602\"></span> derivat,<span class=\"__11 _602\"></span> l\u00f6per 5 (4<span class=\"__11 _602\"></span>) pro<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>nt me<span class=\"__11 _604\"></span>d fa<span class=\"__11 _604\"></span>st r\u00e4<span class=\"__11 _604\"></span>nta re<span class=\"__11 _604\"></span>sp<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>ve 95 (9<span class=\"__11 _602\"></span>6) proc<span class=\"__11 _604\"></span>ent me<span class=\"__11 _604\"></span>d r\u00f6r<span class=\"__11 _604\"></span>lig r<span class=\"__11 _604\"></span>\u00e4nta<span class=\"__11 _604\"></span>. Per 31 d<span class=\"__11 _604\"></span>ec<span class=\"__11 _604\"></span>emb<span class=\"__11 _604\"></span>er 2<span class=\"__11 _604\"></span>022 fa<span class=\"__11 _604\"></span>nns t<span class=\"__11 _604\"></span>v\u00e5 u<span class=\"__11 _604\"></span>tes<span class=\"__11 _604\"></span>t\u00e5e<span class=\"__11 _604\"></span>nde  <span class=\"__11 _611\"></span>r\u00e4<span class=\"__11 _604\"></span>nte<span class=\"__11 _604\"></span>swap<span class=\"__11 _604\"></span> <span class=\"__11 _611\"></span>-  <span class=\"__11 _611\"></span> <span class=\"__11 _3e_7\"></span>a<span class=\"__11 _604\"></span>v<span class=\"__11 _604\"></span>tal u<span class=\"__11 _604\"></span>ppg<span class=\"__11 _604\"></span>\u00e5e<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e till s<span class=\"__11 _604\"></span>am<span class=\"__11 _604\"></span>ma<span class=\"__11 _604\"></span>nla<span class=\"__11 _604\"></span>gt no<span class=\"__11 _604\"></span>mi<span class=\"__11 _604\"></span>nel<span class=\"__11 _604\"></span>lt 5<span class=\"__11 _604\"></span>50 (4 20<span class=\"__11 _604\"></span>0) Mk<span class=\"__11 _604\"></span>r vil<span class=\"__11 _604\"></span>ka har i<span class=\"__11 _604\"></span>ng\u00e5<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>s f\u00f6<span class=\"__11 _604\"></span>r att o<span class=\"__11 _604\"></span>mvan<span class=\"__11 _604\"></span>dla d<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>ar av ko<span class=\"__11 _604\"></span>nc<span class=\"__11 _604\"></span>ern<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>s <span class=\"__11 _3e_7\"></span>  <span class=\"__11 _3e_7\"></span>pl<span class=\"__11 _604\"></span>aceringar fr\u00e5n r\u00f6rlig till fast r\u00e4n<span class=\"__11 _602\"></span>ta. S\u00e4kringsredovisning till\u00e4mpas f\u00f6r r\u00e4nteswappar<span class=\"__11 _602\"></span> med villk<span class=\"__11 _602\"></span>or som mat<span class=\"__11 _602\"></span>char det<span class=\"__11 _602\"></span> s\u00e4krade l\u00e5net<span class=\"__11 _602\"></span> avseende nominell<span class=\"__11 _602\"></span>t belopp, r<span class=\"__11 _602\"></span>eferensr\u00e4nt<span class=\"__11 _602\"></span>a, f<span class=\"__11 _602\"></span>\u00f6rfallodag, betalni<span class=\"__11 _602\"></span>ngs- och r\u00e4n<span class=\"__11 _602\"></span>te<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>Koncern\u00f6<span class=\"__11 _602\"></span>versikt<span class=\"__11 _644\"> </span>V<span class=\"__11 _602\"></span>erksamhe<span class=\"__11 _602\"></span>t<span class=\"__11 _645\"> </span>Bolagsstyrning<span class=\"__11 _644\"> </span>H\u00e5llbarhet<span class=\"__11 _646\"> </span><span class=\"ff2_11\">Finansiell information<span class=\"__11 _649\"> </span></span>135 <span class=\"__11 _647\"> </span><span class=\"fs3_11\">Skanska <span class=\"__11 _602\"></span>\u00c5rs- och h\u00e5llbarhetsredovisning 20<span class=\"__11 _602\"></span>22<span class=\"__11 _649\"> </span></span>Finansiell analys  <span class=\"__11 _648\"> </span> Koncernr<span class=\"__11 _602\"></span>esultat  <span class=\"__11 _648\"> </span> <span class=\"ff2_11\">Noter</span>  <span class=\"__11 _648\"> </span> Nya ers\u00e4ttningsrik<span class=\"__11 _602\"></span>tlinjer <span class=\"__11 _648\"> </span>Revisionsber<span class=\"__11 _602\"></span>\u00e4ttelse  <span class=\"__11 _648\"> </span> Revisorns h\u00e5llbarhe<span class=\"__11 _602\"></span>tsrapport <span class=\"__11 _648\"> </span> K<span class=\"__11 _602\"></span>vartalsinf<span class=\"__11 _602\"></span>ormation  <span class=\"__11 _648\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__11 _602\"></span>vest<span class=\"__11 _602\"></span>erark<span class=\"__11 _602\"></span>alender  <span class=\"__11 _648\"> </span> Adresser<span class=\"__11 _649\"> </span>Not 6. Finansiella instrumen<span class=\"__11 _631\"></span>t o<span class=\"__11 _604\"></span>ch finansiell riskhant<span class=\"__11 _602\"></span>ering forts.<span class=\"__11 _649\"> </span>jus<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>dag<span class=\"__11 _604\"></span>. Ef<span class=\"__11 _604\"></span>fek<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>ivit<span class=\"__11 _604\"></span>eten u<span class=\"__11 _604\"></span>tv\u00e4<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>ra<span class=\"__11 _604\"></span>s de<span class=\"__11 _604\"></span>ls n\u00e4<span class=\"__11 _604\"></span>r s\u00e4<span class=\"__11 _604\"></span>kri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>s<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>f\u00f6rh\u00e5llandet<span class=\"__11 _602\"></span> ing\u00e5s dels l\u00f6pande.<span class=\"__11 _602\"></span> Ineffektivite<span class=\"__11 _602\"></span>t ka<span class=\"__11 _602\"></span>n uppst\u00e5<span class=\"__11 _602\"></span> ifall kreditv\u00e4rdigheten<span class=\"__11 _602\"></span> hos kont<span class=\"__11 _602\"></span>rakts<span class=\"__11 _604\"></span>parterna p\u00e5verkar verkligt v<span class=\"__11 _602\"></span>\u00e4rde f\u00f6r\u00e4ndringar i s\u00e4kringen och det<span class=\"__11 _602\"></span> s\u00e4krade l\u00e5n<span class=\"__11 _604\"></span>et o<span class=\"__11 _604\"></span>lika<span class=\"__11 _604\"></span>. Per 31 d<span class=\"__11 _604\"></span>ec<span class=\"__11 _604\"></span>emb<span class=\"__11 _604\"></span>er 2<span class=\"__11 _604\"></span>022 ti<span class=\"__11 _604\"></span>ll\u00e4<span class=\"__11 _604\"></span>mp<span class=\"__11 _604\"></span>ar S<span class=\"__11 _604\"></span>kans<span class=\"__11 _604\"></span>ka inte s<span class=\"__11 _604\"></span>\u00e4kr<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>-<span class=\"__11 _649\"> </span>red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sni<span class=\"__11 _604\"></span>ng f\u00f6<span class=\"__11 _604\"></span>r n\u00e5<span class=\"__11 _604\"></span>got u<span class=\"__11 _604\"></span>tes<span class=\"__11 _604\"></span>t\u00e5e<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e r\u00e4nte<span class=\"__11 _604\"></span>swa<span class=\"__11 _604\"></span>pav<span class=\"__11 _604\"></span>ta<span class=\"__11 _604\"></span>l. Ver<span class=\"__11 _604\"></span>kli<span class=\"__11 _604\"></span>gt v\u00e4rde avseende r\u00e4nt<span class=\"__11 _602\"></span>eswappar f\u00f6r vilk<span class=\"__11 _602\"></span>a s\u00e4kringsredovis<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>nin<span class=\"__11 _604\"></span>g inte ti<span class=\"__11 _604\"></span>ll\u00e4<span class=\"__11 _604\"></span>mp<span class=\"__11 _604\"></span>as u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>gic<span class=\"__11 _604\"></span>k til<span class=\"__11 _604\"></span>l -1 (<span class=\"__11 _602\"></span>-1) Mkr pe<span class=\"__11 _604\"></span>r de<span class=\"__11 _604\"></span>n 31 dec<span class=\"__11 _604\"></span>em<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>be<span class=\"__11 _604\"></span>r 2022<span class=\"__11 _604\"></span>. F\u00f6r d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>a r\u00e4nte<span class=\"__11 _604\"></span>swa<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>ar re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>isa<span class=\"__11 _604\"></span>s f\u00f6<span class=\"__11 _604\"></span>r\u00e4n<span class=\"__11 _604\"></span>dri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar i verk<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>gt v\u00e4r<span class=\"__11 _604\"></span>de \u00f6ver r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>ulta<span class=\"__11 _604\"></span>tr\u00e4<span class=\"__11 _604\"></span>kni<span class=\"__11 _604\"></span>nge<span class=\"__11 _604\"></span>n<span class=\"__11 _604\"></span>. D\u00e4r<span class=\"__11 _604\"></span>ut\u00f6ve<span class=\"__11 _604\"></span>r fan<span class=\"__11 _604\"></span>ns et<span class=\"__11 _604\"></span>t in<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>nge<span class=\"__11 _604\"></span>t r\u00e4nt<span class=\"__11 _604\"></span>eswa<span class=\"__11 _604\"></span>pa<span class=\"__11 _604\"></span>vt<span class=\"__11 _604\"></span>al i de<span class=\"__11 _604\"></span>l\u00e4<span class=\"__11 _604\"></span>gt jo<span class=\"__11 _604\"></span>int ventu<span class=\"__11 _604\"></span>reb<span class=\"__11 _604\"></span>ol<span class=\"__11 _604\"></span>ag f\u00f6<span class=\"__11 _604\"></span>r vi<span class=\"__11 _604\"></span>lken s<span class=\"__11 _604\"></span>\u00e4kr<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sni<span class=\"__11 _604\"></span>ng ti<span class=\"__11 _604\"></span>ll\u00e4<span class=\"__11 _604\"></span>mp<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Referensr\u00e4n<span class=\"__11 _602\"></span>terefor<span class=\"__11 _602\"></span>men (IBOR-refor<span class=\"__11 _602\"></span>men)<span class=\"__11 _649\"> </span>Skan<span class=\"__11 _604\"></span>ska h<span class=\"__11 _604\"></span>ar l\u00f6<span class=\"__11 _604\"></span>pa<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e f\u00f6l<span class=\"__11 _604\"></span>jt refo<span class=\"__11 _604\"></span>rm<span class=\"__11 _604\"></span>arb<span class=\"__11 _604\"></span>ete<span class=\"__11 _604\"></span>t oc<span class=\"__11 _604\"></span>h har p<span class=\"__11 _604\"></span>\u00e5g<span class=\"__11 _604\"></span>\u00e5<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>end<span class=\"__11 _604\"></span>e pr<span class=\"__11 _604\"></span>oje<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>t f\u00f6r at<span class=\"__11 _604\"></span>t h<span class=\"__11 _604\"></span>ante<span class=\"__11 _604\"></span>ra \u00f6ver<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>nge<span class=\"__11 _604\"></span>n til<span class=\"__11 _604\"></span>l alte<span class=\"__11 _604\"></span>rn<span class=\"__11 _604\"></span>ativa referensr\u00e4ntor<span class=\"__11 _631\"></span>. Arbetet har omfattat<span class=\"__11 _602\"></span> identifiering av vil<span class=\"__11 _604\"></span>ka pro<span class=\"__11 _604\"></span>duk<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r<span class=\"__11 _602\"></span>, av<span class=\"__11 _604\"></span>tal o<span class=\"__11 _604\"></span>ch I<span class=\"__11 _604\"></span>T<span class=\"__11 _602\"></span>-sy<span class=\"__11 _604\"></span>ste<span class=\"__11 _604\"></span>m som p<span class=\"__11 _604\"></span>\u00e5ve<span class=\"__11 _604\"></span>rka<span class=\"__11 _604\"></span>s, li<span class=\"__11 _604\"></span>kas\u00e5 p\u00e5verkan<span class=\"__11 _602\"></span> p\u00e5 riskm\u00e4tning och v\u00e4rdering av<span class=\"__11 _602\"></span> finansiella ins<span class=\"__11 _604\"></span>tr<span class=\"__11 _604\"></span>ume<span class=\"__11 _604\"></span>nt, s<span class=\"__11 _604\"></span>amt v<span class=\"__11 _604\"></span>ilka \u00e5t<span class=\"__11 _604\"></span>g\u00e4r<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r so<span class=\"__11 _604\"></span>m be<span class=\"__11 _604\"></span>h\u00f6ver v<span class=\"__11 _604\"></span>idta<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Skan<span class=\"__11 _604\"></span>ska h<span class=\"__11 _604\"></span>ar pe<span class=\"__11 _604\"></span>r 31 de<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>mb<span class=\"__11 _604\"></span>er 20<span class=\"__11 _604\"></span>22 tre u<span class=\"__11 _604\"></span>tes<span class=\"__11 _604\"></span>t\u00e5e<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e bil<span class=\"__11 _604\"></span>ate<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>ral<span class=\"__11 _604\"></span>a l\u00e5n o<span class=\"__11 _604\"></span>m tota<span class=\"__11 _604\"></span>lt 20<span class=\"__11 _604\"></span>0 MU<span class=\"__11 _604\"></span>SD m<span class=\"__11 _604\"></span>ed U<span class=\"__11 _604\"></span>S<span class=\"__11 _604\"></span>D Lib<span class=\"__11 _604\"></span>or s<span class=\"__11 _604\"></span>om re<span class=\"__11 _604\"></span>fer<span class=\"__11 _604\"></span>ens<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>r\u00e4nta<span class=\"__11 _604\"></span>, vara<span class=\"__11 _604\"></span>v 50 M<span class=\"__11 _604\"></span>US<span class=\"__11 _604\"></span>D f\u00f6<span class=\"__11 _604\"></span>rf<span class=\"__11 _604\"></span>all<span class=\"__11 _604\"></span>er in<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>n US<span class=\"__11 _604\"></span>D Lib<span class=\"__11 _604\"></span>or u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>h\u00f6r. F\u00f6r \u00f6vr<span class=\"__11 _604\"></span>iga t<span class=\"__11 _604\"></span>v\u00e5 l<span class=\"__11 _604\"></span>\u00e5n pl<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>era<span class=\"__11 _604\"></span>s \u00f6ver<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>nge<span class=\"__11 _604\"></span>n til<span class=\"__11 _604\"></span>l ris<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>fri r<span class=\"__11 _604\"></span>efe<span class=\"__11 _604\"></span>ren<span class=\"__11 _604\"></span>s<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>r\u00e4nta (S<span class=\"__11 _604\"></span>OFR) s<span class=\"__11 _604\"></span>ke i sa<span class=\"__11 _604\"></span>mb<span class=\"__11 _604\"></span>and m<span class=\"__11 _604\"></span>ed a<span class=\"__11 _604\"></span>tt p<span class=\"__11 _604\"></span>ub<span class=\"__11 _604\"></span>lic<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>en a<span class=\"__11 _604\"></span>v US<span class=\"__11 _604\"></span>D Libor upph\u00f6r<span class=\"__11 _602\"></span>. Effekterna av f\u00f6r\u00e4ndringar i<span class=\"__11 _602\"></span> avtalsenliga kas<span class=\"__11 _604\"></span>saf<span class=\"__11 _604\"></span>l\u00f6<span class=\"__11 _604\"></span>den t<span class=\"__11 _604\"></span>ill f\u00f6<span class=\"__11 _604\"></span>lj<span class=\"__11 _604\"></span>d av at<span class=\"__11 _604\"></span>t US<span class=\"__11 _604\"></span>D Li<span class=\"__11 _604\"></span>bo<span class=\"__11 _604\"></span>r er<span class=\"__11 _604\"></span>s\u00e4t<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>s me<span class=\"__11 _604\"></span>d de<span class=\"__11 _604\"></span>n ris<span class=\"__11 _604\"></span>k<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>fria referensr\u00e4nt<span class=\"__11 _602\"></span>an bed\u00f6ms inte p\u00e5verk<span class=\"__11 _602\"></span>a den finansiella rappor<span class=\"__11 _604\"></span>teringen. Skan<span class=\"__11 _604\"></span>ska ti<span class=\"__11 _604\"></span>ll\u00e4<span class=\"__11 _604\"></span>mp<span class=\"__11 _604\"></span>ar l\u00e4<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>dsr<span class=\"__11 _604\"></span>eg<span class=\"__11 _604\"></span>le<span class=\"__11 _604\"></span>rna i I<span class=\"__11 _604\"></span>FRS 9 a<span class=\"__11 _604\"></span>vse<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>de IBOR-reformen r<span class=\"__11 _602\"></span>\u00f6rande s\u00e4kringsrelat<span class=\"__11 _602\"></span>ioner d\u00e4r<span class=\"__11 _602\"></span> r\u00e4nte-<span class=\"__11 _649\"> </span>swap<span class=\"__11 _604\"></span>pa<span class=\"__11 _604\"></span>r anv\u00e4n<span class=\"__11 _604\"></span>ds f\u00f6<span class=\"__11 _604\"></span>r at<span class=\"__11 _604\"></span>t upp<span class=\"__11 _604\"></span>n\u00e5 fa<span class=\"__11 _604\"></span>st r<span class=\"__11 _604\"></span>\u00e4nta p<span class=\"__11 _604\"></span>\u00e5 r\u00f6<span class=\"__11 _604\"></span>rli<span class=\"__11 _604\"></span>g upp<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>l\u00e5n<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>. Pe<span class=\"__11 _604\"></span>r 31 de<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>mb<span class=\"__11 _604\"></span>er 202<span class=\"__11 _604\"></span>2 fin<span class=\"__11 _604\"></span>ns d<span class=\"__11 _604\"></span>et en<span class=\"__11 _604\"></span>da<span class=\"__11 _604\"></span>st e<span class=\"__11 _604\"></span>n ute<span class=\"__11 _604\"></span>st\u00e5<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>end<span class=\"__11 _604\"></span>e s\u00e4<span class=\"__11 _604\"></span>kr<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>sr<span class=\"__11 _604\"></span>ela<span class=\"__11 _604\"></span>tio<span class=\"__11 _604\"></span>n me<span class=\"__11 _604\"></span>d exp<span class=\"__11 _604\"></span>one<span class=\"__11 _604\"></span>ri<span class=\"__11 _604\"></span>ng mo<span class=\"__11 _604\"></span>t refe<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>nsr<span class=\"__11 _604\"></span>\u00e4nta so<span class=\"__11 _604\"></span>m dir<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>t be<span class=\"__11 _604\"></span>r\u00f6r<span class=\"__11 _604\"></span>s av r<span class=\"__11 _604\"></span>efo<span class=\"__11 _604\"></span>rme<span class=\"__11 _604\"></span>n i et<span class=\"__11 _604\"></span>t de<span class=\"__11 _604\"></span>l\u00e4<span class=\"__11 _604\"></span>gt jo<span class=\"__11 _604\"></span>int ven<span class=\"__11 _604\"></span>ture<span class=\"__11 _604\"></span>bo<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>lag. I detta<span class=\"__11 _602\"></span> s\u00e4kringsf\u00f6rh\u00e5llande<span class=\"__11 _602\"></span> \u00e4r k<span class=\"__11 _602\"></span>oncernen e<span class=\"__11 _602\"></span>xponerad mot Stibor.<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>alutarisk<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>alutar<span class=\"__11 _602\"></span>isk definier<span class=\"__11 _602\"></span>as som ri<span class=\"__11 _602\"></span>sken a<span class=\"__11 _602\"></span>tt koncernens<span class=\"__11 _602\"></span> result<span class=\"__11 _602\"></span>at<span class=\"__11 _602\"></span>-<span class=\"__11 _649\"> </span>r\u00e4k<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g oc<span class=\"__11 _604\"></span>h rap<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>t \u00f6ver f<span class=\"__11 _604\"></span>ina<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>iel<span class=\"__11 _604\"></span>l st\u00e4<span class=\"__11 _604\"></span>lln<span class=\"__11 _604\"></span>ing p<span class=\"__11 _604\"></span>\u00e5ve<span class=\"__11 _604\"></span>rkas negativt av valutakursf\u00f6r\u00e4ndringar<span class=\"__11 _602\"></span>. Denna risk k<span class=\"__11 _602\"></span>an delas upp i t<span class=\"__11 _604\"></span>ran<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>ion<span class=\"__11 _604\"></span>sex<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>ner<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>g, de<span class=\"__11 _604\"></span>t vil<span class=\"__11 _604\"></span>l s\u00e4<span class=\"__11 _604\"></span>ga ne<span class=\"__11 _604\"></span>tto<span class=\"__11 _604\"></span>t av op<span class=\"__11 _604\"></span>e<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>rativa<span class=\"__11 _602\"></span> och finansiella (r\u00e4nt<span class=\"__11 _602\"></span>or<span class=\"__11 _602\"></span>/<span class=\"__11 _602\"></span>amorteringar) fl\u00f6den, och omr\u00e4kningse<span class=\"__11 _602\"></span>xponering av<span class=\"__11 _602\"></span>seende nettoin<span class=\"__11 _602\"></span>vest<span class=\"__11 _602\"></span>eringar i<span class=\"__11 _602\"></span> utl\u00e4ndska<span class=\"__11 _602\"></span> koncernbolag.<span class=\"__11 _649\"> </span>T<span class=\"__11 _631\"></span>ransaktionsexponering<span class=\"__11 _649\"> </span>T<span class=\"__11 _631\"></span>ransaktionsexponering<span class=\"__11 _602\"></span> uppst\u00e5r<span class=\"__11 _602\"></span> i den<span class=\"__11 _602\"></span> lokala<span class=\"__11 _602\"></span> enheten<span class=\"__11 _602\"></span> n\u00e4r in<span class=\"__11 _604\"></span>- oc<span class=\"__11 _604\"></span>h ut<span class=\"__11 _604\"></span>fl\u00f6<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n i, f\u00f6<span class=\"__11 _604\"></span>r enh<span class=\"__11 _604\"></span>ete<span class=\"__11 _604\"></span>n utl<span class=\"__11 _604\"></span>\u00e4nd<span class=\"__11 _604\"></span>ska va<span class=\"__11 _604\"></span>luto<span class=\"__11 _604\"></span>r<span class=\"__11 _602\"></span>, inte \u00e4<span class=\"__11 _604\"></span>r matchade.<span class=\"__11 _649\"> </span>T<span class=\"__11 _631\"></span>rots att k<span class=\"__11 _631\"></span>onc<span class=\"__11 _604\"></span>ernen har<span class=\"__11 _602\"></span> en sto<span class=\"__11 _602\"></span>r int<span class=\"__11 _602\"></span>ernationell<span class=\"__11 _602\"></span> n\u00e4rvaro<span class=\"__11 _602\"></span> s\u00e5 \u00e4r verksamheten<span class=\"__11 _602\"></span> huvudsakligen av lokal natur<span class=\"__11 _602\"></span> avseende valutarisk<span class=\"__11 _602\"></span>er d\u00e5 projektens int\u00e4kter och k<span class=\"__11 _602\"></span>ostnader normalt m\u00f6t<span class=\"__11 _604\"></span>s i sa<span class=\"__11 _604\"></span>mm<span class=\"__11 _604\"></span>a valu<span class=\"__11 _604\"></span>ta. O<span class=\"__11 _604\"></span>m s\u00e5 i<span class=\"__11 _604\"></span>nte \u00e4r f<span class=\"__11 _604\"></span>all<span class=\"__11 _604\"></span>et, \u00e4<span class=\"__11 _604\"></span>r m\u00e5l<span class=\"__11 _604\"></span>s\u00e4<span class=\"__11 _604\"></span>tt<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>nin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n att r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tive af<span class=\"__11 _604\"></span>f\u00e4<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>het s<span class=\"__11 _604\"></span>ka s\u00e4k<span class=\"__11 _604\"></span>ra ex<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>ner<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>en i k<span class=\"__11 _602\"></span>ontrakterade<span class=\"__11 _602\"></span> kassa <span class=\"__11 _3e_7\"></span>fl\u00f6den mot<span class=\"__11 _602\"></span> sin funktionella<span class=\"__11 _602\"></span> valut<span class=\"__11 _602\"></span>a f\u00f6r<span class=\"__11 _602\"></span> att minska resulta<span class=\"__11 _602\"></span>tp\u00e5verkan<span class=\"__11 _602\"></span> orsakad av valu<span class=\"__11 _602\"></span>takursf\u00f6r\u00e4nd<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>ringar<span class=\"__11 _602\"></span>. Till detta an<span class=\"__11 _602\"></span>v\u00e4nds fr\u00e4mst v<span class=\"__11 _602\"></span>alutaterminsk<span class=\"__11 _602\"></span>ontrakt.<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>alutarisken f<span class=\"__11 _602\"></span>\u00f6r koncernen f\u00e5r t<span class=\"__11 _602\"></span>otalt<span class=\"__11 _602\"></span> uppg\u00e5 till 50 Mkr<span class=\"__11 _602\"></span> d\u00e4r risken<span class=\"__11 _602\"></span> ber\u00e4knas som<span class=\"__11 _602\"></span> den resul<span class=\"__11 _602\"></span>tatp\u00e5v<span class=\"__11 _602\"></span>erkan<span class=\"__11 _602\"></span> en f<span class=\"__11 _602\"></span>em procent<span class=\"__11 _631\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>enheters f\u00f6r\u00e4ndring av v<span class=\"__11 _602\"></span>alutakurserna medf\u00f6r<span class=\"__11 _602\"></span>. Per den<span class=\"__11 _602\"></span> 31 december 2022<span class=\"__11 _602\"></span> uppgick valutarisken<span class=\"__11 _602\"></span> i transaktions-<span class=\"__11 _649\"> </span>expo<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n til<span class=\"__11 _604\"></span>l 21 (9<span class=\"__11 _602\"></span>) Mkr f<span class=\"__11 _604\"></span>\u00f6re s<span class=\"__11 _604\"></span>kat<span class=\"__11 _604\"></span>t, vi<span class=\"__11 _604\"></span>lket s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>le g<span class=\"__11 _604\"></span>e en ef<span class=\"__11 _604\"></span>fek<span class=\"__11 _604\"></span>t i \u00f6vr<span class=\"__11 _604\"></span>igt t<span class=\"__11 _604\"></span>otalr<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>ulta<span class=\"__11 _604\"></span>t p\u00e5 17 (<span class=\"__11 _604\"></span>7) Mk<span class=\"__11 _604\"></span>r ef<span class=\"__11 _604\"></span>ter s<span class=\"__11 _604\"></span>kat<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Skan<span class=\"__11 _604\"></span>ska s<span class=\"__11 _604\"></span>\u00e4kr<span class=\"__11 _604\"></span>ar fl<span class=\"__11 _604\"></span>\u00f6d<span class=\"__11 _604\"></span>en i ut<span class=\"__11 _604\"></span>l\u00e4n<span class=\"__11 _604\"></span>ds<span class=\"__11 _604\"></span>k val<span class=\"__11 _604\"></span>uta ge<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span>m at<span class=\"__11 _604\"></span>t mat<span class=\"__11 _604\"></span>cha kritisk<span class=\"__11 _602\"></span>a villk<span class=\"__11 _602\"></span>or s\u00e5som<span class=\"__11 _602\"></span> nominellt belopp<span class=\"__11 _602\"></span>, v<span class=\"__11 _602\"></span>aluta<span class=\"__11 _602\"></span> och f\u00f6rfallo-<span class=\"__11 _649\"> </span>dat<span class=\"__11 _604\"></span>um<span class=\"__11 _604\"></span>. P\u00e5 det<span class=\"__11 _604\"></span>ta s<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>t har e<span class=\"__11 _604\"></span>n k<span class=\"__11 _604\"></span>vali<span class=\"__11 _604\"></span>tati<span class=\"__11 _604\"></span>v ut<span class=\"__11 _604\"></span>v\u00e4rd<span class=\"__11 _604\"></span>eri<span class=\"__11 _604\"></span>ng a<span class=\"__11 _604\"></span>v f\u00f6r<span class=\"__11 _604\"></span>h\u00e5l<span class=\"__11 _604\"></span>lan<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>ts ef<span class=\"__11 _604\"></span>fe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tivi<span class=\"__11 _604\"></span>tet g<span class=\"__11 _604\"></span>jor<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>s. Ef<span class=\"__11 _604\"></span>fe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tiv<span class=\"__11 _604\"></span>itet p<span class=\"__11 _604\"></span>\u00e5 en  <span class=\"__11 _611\"></span>s\u00e4<span class=\"__11 _604\"></span>kri<span class=\"__11 _604\"></span>ng utv\u00e4rderas<span class=\"__11 _602\"></span> dels n\u00e4r s\u00e4krin<span class=\"__11 _602\"></span>gsf\u00f6rh\u00e5llandet i<span class=\"__11 _602\"></span>ng\u00e5s dels l\u00f6p<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>. In<span class=\"__11 _604\"></span>ef<span class=\"__11 _604\"></span>fek<span class=\"__11 _604\"></span>tiv<span class=\"__11 _604\"></span>itet i e<span class=\"__11 _604\"></span>n val<span class=\"__11 _604\"></span>utas<span class=\"__11 _604\"></span>\u00e4k<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>g kan up<span class=\"__11 _604\"></span>ps<span class=\"__11 _604\"></span>t\u00e5 om tidpunkten f\u00f6r transaktionen \u00e4ndras j\u00e4mf\u00f6rt med vad<span class=\"__11 _602\"></span> som initialt uppsk<span class=\"__11 _602\"></span>attades samt om kreditrisken<span class=\"__11 _602\"></span> h\u00e4nf\u00f6rlig til<span class=\"__11 _602\"></span>l derivatmotparten f\u00f6r\u00e4ndras.<span class=\"__11 _649\"> </span>Skanska<span class=\"__11 _602\"></span> till\u00e4mpar huvudsakligen s\u00e4kringsre<span class=\"__11 _604\"></span>dovisning f\u00f6r s<span class=\"__11 _604\"></span>\u00e4kr<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>gar a<span class=\"__11 _604\"></span>v kos<span class=\"__11 _604\"></span>tna<span class=\"__11 _604\"></span>der i a<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>ra val<span class=\"__11 _604\"></span>utor \u00e4<span class=\"__11 _604\"></span>n EUR i d<span class=\"__11 _604\"></span>en europeiska fastighetsutvecklingsverksamheten samt i den s<span class=\"__11 _604\"></span>ven<span class=\"__11 _604\"></span>ska bygg<span class=\"__11 _604\"></span>ver<span class=\"__11 _604\"></span>ksa<span class=\"__11 _604\"></span>mhe<span class=\"__11 _604\"></span>ten<span class=\"__11 _604\"></span>. Verk<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t v\u00e4rd<span class=\"__11 _604\"></span>e f\u00f6r d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>sa s\u00e4k<span class=\"__11 _604\"></span>ri<span class=\"__11 _604\"></span>nga<span class=\"__11 _604\"></span>r up<span class=\"__11 _604\"></span>pgi<span class=\"__11 _604\"></span>ck p<span class=\"__11 _604\"></span>er d<span class=\"__11 _604\"></span>en 31 de<span class=\"__11 _604\"></span>c<span class=\"__11 _604\"></span>emb<span class=\"__11 _604\"></span>er 2<span class=\"__11 _604\"></span>022 ti<span class=\"__11 _604\"></span>ll 69 (-27) Mkr.<span class=\"__11 _602\"></span> S\u00e4kringarna uppfyller kraven p\u00e5 effektivitet vilk<span class=\"__11 _602\"></span>et inn<span class=\"__11 _604\"></span>eb<span class=\"__11 _604\"></span>\u00e4r at<span class=\"__11 _604\"></span>t or<span class=\"__11 _604\"></span>ea<span class=\"__11 _604\"></span>lis<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ad vi<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>t ell<span class=\"__11 _604\"></span>er f\u00f6<span class=\"__11 _604\"></span>rl<span class=\"__11 _604\"></span>us<span class=\"__11 _604\"></span>t red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s i \u00f6vri<span class=\"__11 _604\"></span>gt totalresultat. V<span class=\"__11 _631\"></span>erkligt v\u00e4rde avseende valutas\u00e4kringar f\u00f6r<span class=\"__11 _602\"></span> vil<span class=\"__11 _604\"></span>ka s\u00e4k<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>ing i<span class=\"__11 _604\"></span>nte til<span class=\"__11 _604\"></span>l\u00e4<span class=\"__11 _604\"></span>mpa<span class=\"__11 _604\"></span>s up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>ick p<span class=\"__11 _604\"></span>er d<span class=\"__11 _604\"></span>en 31 dec<span class=\"__11 _604\"></span>em<span class=\"__11 _604\"></span>be<span class=\"__11 _604\"></span>r 202<span class=\"__11 _604\"></span>2 till 2 (4) Mkr, inkl<span class=\"__11 _604\"></span>us<span class=\"__11 _604\"></span>ive ver<span class=\"__11 _604\"></span>kli<span class=\"__11 _604\"></span>gt v\u00e4<span class=\"__11 _604\"></span>rde p<span class=\"__11 _604\"></span>\u00e5 inb\u00e4ddade deriv<span class=\"__11 _602\"></span>at. F\u00f6r\u00e4nd<span class=\"__11 _602\"></span>ringar i<span class=\"__11 _602\"></span> verkligt<span class=\"__11 _602\"></span> v\u00e4rde<span class=\"__11 _602\"></span> f\u00f6r dessa red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s \u00f6ver re<span class=\"__11 _604\"></span>su<span class=\"__11 _604\"></span>ltat<span class=\"__11 _604\"></span>r\u00e4k<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n.<span class=\"__11 _649\"> </span>Info<span class=\"__11 _604\"></span>rm<span class=\"__11 _604\"></span>atio<span class=\"__11 _604\"></span>n om d<span class=\"__11 _604\"></span>e f\u00f6r<span class=\"__11 _604\"></span>\u00e4nd<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>r so<span class=\"__11 _604\"></span>m red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sat<span class=\"__11 _604\"></span>s i kon<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>r<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>nens resultatr\u00e4kning och \u00f6<span class=\"__11 _602\"></span>vrigt tot<span class=\"__11 _602\"></span>alresultat under perio<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>den \u00e5t<span class=\"__11 _602\"></span>erfinns i t<span class=\"__11 _602\"></span>abell \u201dFinansiel<span class=\"__11 _602\"></span>la instrumen<span class=\"__11 _602\"></span>ts p\u00e5ver<span class=\"__11 _602\"></span>kan<span class=\"__11 _602\"></span> p\u00e5 koncernens resultatr\u00e4kning, \u00f6<span class=\"__11 _602\"></span>vrigt tot<span class=\"__11 _602\"></span>alresultat och eget kapit<span class=\"__11 _604\"></span>al<span class=\"__11 _604\"></span>\u201d i not 26<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Kont<span class=\"__11 _602\"></span>rakterade nettovalutafl\u00f6den samt<span class=\"__11 _602\"></span> s\u00e4kringar av de<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>a, i f\u00f6<span class=\"__11 _604\"></span>r res<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tive ko<span class=\"__11 _604\"></span>nc<span class=\"__11 _604\"></span>ernf<span class=\"__11 _604\"></span>\u00f6re<span class=\"__11 _604\"></span>tag fr<span class=\"__11 _604\"></span>\u00e4mm<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de val<span class=\"__11 _604\"></span>uta,  <span class=\"__11 _3e_7\"></span>f\u00f6rdelar sig mel<span class=\"__11 _602\"></span>lan val<span class=\"__11 _602\"></span>utor och<span class=\"__11 _602\"></span> l\u00f6ptid<span class=\"__11 _602\"></span> enligt f<span class=\"__11 _602\"></span>\u00f6ljande tabell.<span class=\"__11 _649\"> </span>2022-<span class=\"__11 _631\"></span>12-31<span class=\"__11 _c7_1\"> </span><span class=\"ff1_11 ls21_8 ws6d\">Koncernens k<span class=\"__11 _602\"></span>ontr<span class=\"__11 _602\"></span>akterade nett<span class=\"__11 _602\"></span>oval<span class=\"__11 _602\"></span>utafl\u00f6de<span class=\"__11 _5b_6\"> </span><span class=\"lsb_11 ws66\">S\u00e4kringar av valutafl\u00f6den<span class=\"__11 _649\"> </span></span></span>i Mkr<span class=\"__11 _649\"> </span>1)<span class=\"__11 _649\"> </span>2023<span class=\"__11 _ef_1\"> </span><span class=\"ls33_5 ws4b_3\">2024<span class=\"__11 _649\"> </span></span>2025 <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span>och senare<span class=\"__11 _5d_6\"> </span><span class=\"ls1a_10 ws2e_9\">2<span class=\"__11 _604\"></span>023<span class=\"__11 _616\"> </span><span class=\"ls33_5 ws4b_3\">2<span class=\"__11 _604\"></span>024<span class=\"__11 _649\"> </span></span></span>2025 <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span>och senare<span class=\"__11 _649\"> </span>PLN<span class=\"__11 _af\"> </span><span class=\"ws43_6\">-<span class=\"__11 _602\"></span>1 230<span class=\"__11 _657\"> </span><span class=\"ws41_6\">-5<span class=\"__11 _d6_1\"> </span><span class=\"ls0_11 ws27_10\">1 039<span class=\"__11 _5e_5\"> </span><span class=\"ws0_11\">5<span class=\"__11 _649\"> </span></span></span></span></span>EUR<span class=\"__11 _ad_1\"> </span>-853<span class=\"__11 _642\"> </span><span class=\"ls2e_6 ws45_6\">-7<span class=\"__11 _604\"></span>0<span class=\"__11 _690\"> </span>-7<span class=\"__11 _604\"></span>9<span class=\"__11 _694\"> </span><span class=\"ls17_11 ws5d\">784<span class=\"__11 _a2\"> </span><span class=\"ls35_4 ws4d_3\">19<span class=\"__11 _649\"> </span></span></span></span>CZK<span class=\"__11 _2d_7\"> </span><span class=\"ls2a_8 ws41_6\">-303<span class=\"__11 _690\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _604\"></span>4<span class=\"__11 _737\"> </span><span class=\"ls0_11 ws0_11\">303<span class=\"__11 _5e_5\"> </span>3<span class=\"__11 _649\"> </span></span></span></span>HUF<span class=\"__11 _b0\"> </span><span class=\"ls31_6 ws49_4\">-25<span class=\"__11 _657\"> </span></span>-2<span class=\"__11 _738\"> </span>15<span class=\"__11 _5a_6\"> </span><span class=\"ls0_11 ws0_11\">1<span class=\"__11 _649\"> </span></span>NOK<span class=\"__11 _b0\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _604\"></span>4<span class=\"__11 _739\"> </span></span>15<span class=\"__11 _649\"> </span>USD<span class=\"__11 _625\"> </span><span class=\"ls2a_8 ws41_6\">15<span class=\"__11 _1a_10\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _d0_1\"> </span>-14<span class=\"__11 _5a_6\"> </span><span class=\"ls0_11 ws0_11\">1<span class=\"__11 _649\"> </span></span></span></span>\u00d6vriga valutor<span class=\"__11 _2a_8\"> </span><span class=\"ls0_11 ws0_11\">2<span class=\"__11 _667\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _738\"> </span></span></span><span class=\"ws41_6\">21<span class=\"__11 _649\"> </span></span>T<span class=\"__11 _631\"></span>otalt motv<span class=\"__11 _602\"></span>\u00e4rde<span class=\"__11 _723\"> </span>-2 408<span class=\"__11 _6c_5\"> </span><span class=\"ws41_6\">-95<span class=\"__11 _642\"> </span><span class=\"ls3f_3 ws5f\">-79<span class=\"__11 _5d_6\"> </span></span></span>2 164<span class=\"__11 _700\"> </span><span class=\"ws41_6\">30<span class=\"__11 _c7_1\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _649\"> </span></span></span>1)  <span class=\"__11 _611\"></span>Fl<span class=\"__11 _604\"></span>\u00f6d<span class=\"__11 _604\"></span>en i P<span class=\"__11 _604\"></span>LN, C<span class=\"__11 _604\"></span>ZK<span class=\"__11 _604\"></span>, HU<span class=\"__11 _604\"></span>F oc<span class=\"__11 _604\"></span>h RO<span class=\"__11 _604\"></span>N av<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>r fr\u00e4<span class=\"__11 _604\"></span>ms<span class=\"__11 _604\"></span>t kos<span class=\"__11 _604\"></span>tna<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r i fa<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>gh<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>sut<span class=\"__11 _604\"></span>ve<span class=\"__11 _604\"></span>ck<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>spr<span class=\"__11 _604\"></span>oj<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>. Fl\u00f6<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n i EU<span class=\"__11 _604\"></span>R \u00e4r fr<span class=\"__11 _604\"></span>\u00e4m<span class=\"__11 _604\"></span>st h<span class=\"__11 _604\"></span>\u00e4nf\u00f6<span class=\"__11 _604\"></span>rl<span class=\"__11 _604\"></span>ig<span class=\"__11 _604\"></span>a til<span class=\"__11 _604\"></span>l bygg<span class=\"__11 _604\"></span>ver<span class=\"__11 _604\"></span>k<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>samheterna i Sv<span class=\"__11 _602\"></span>erige och Norge.<span class=\"__11 _649\"> </span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _6f_4\"> </span><span class=\"ff1_11 ls21_8 ws6d\">K<span class=\"__11 _602\"></span>oncernens k<span class=\"__11 _602\"></span>ontrakterade<span class=\"__11 _602\"></span> netto<span class=\"__11 _602\"></span>valut<span class=\"__11 _602\"></span>afl\u00f6de<span class=\"__11 _5b_6\"> </span><span class=\"lsb_11 ws66\">S\u00e4kring<span class=\"__11 _604\"></span>ar av v<span class=\"__11 _602\"></span>alutafl\u00f6den<span class=\"__11 _649\"> </span></span></span>i Mkr<span class=\"__11 _649\"> </span>1)<span class=\"__11 _649\"> </span>2022<span class=\"__11 _ef_1\"> </span><span class=\"ls1a_10 ws2e_9\">2023<span class=\"__11 _649\"> </span></span>2024<span class=\"__11 _604\"></span> <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span>och senare<span class=\"__11 _5d_6\"> </span><span class=\"ls29_8 ws40_6\">2022<span class=\"__11 _ef_1\"> </span><span class=\"ls1a_10 ws2e_9\">2023<span class=\"__11 _649\"> </span></span></span>2024<span class=\"__11 _604\"></span> <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span>och senare<span class=\"__11 _649\"> </span>PLN<span class=\"__11 _af\"> </span><span class=\"ls2e_6 ws48_4\">-1 5<span class=\"__11 _651\"></span>34<span class=\"__11 _4e_5\"> </span></span>-208<span class=\"__11 _9b_1\"> </span><span class=\"ws43_6\">1 519<span class=\"__11 _9e_1\"> </span><span class=\"ls5_11 ws48_4\">208<span class=\"__11 _649\"> </span></span></span>EUR<span class=\"__11 _738\"> </span>-84<span class=\"__11 _604\"></span>6<span class=\"__11 _690\"> </span><span class=\"ls3b_3 ws56_2\">-76<span class=\"__11 _694\"> </span></span>-3<span class=\"__11 _694\"> </span><span class=\"ls0_11 ws0_11\">812<span class=\"__11 _a2\"> </span><span class=\"ls35_4 ws4d_3\">19<span class=\"__11 _649\"> </span></span></span>CZK<span class=\"__11 _613\"> </span><span class=\"ls31_6 ws49_4\">-525<span class=\"__11 _668\"> </span><span class=\"ls2e_6 ws45_6\">-14<span class=\"__11 _604\"></span>5<span class=\"__11 _737\"> </span><span class=\"ls29_8 ws40_6\">502<span class=\"__11 _5d_6\"> </span><span class=\"ls3e_3 ws5c\">1<span class=\"__11 _604\"></span>47<span class=\"__11 _649\"> </span></span></span></span></span>HUF<span class=\"__11 _613\"> </span>-132<span class=\"__11 _740\"> </span><span class=\"ls1e_10 ws70\">98<span class=\"__11 _649\"> </span></span>RON<span class=\"__11 _659\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _f_11\"> </span><span class=\"ls2a_8 ws41_6\">-3<span class=\"__11 _681\"> </span></span></span>7<span class=\"__11 _649\"> </span>USD<span class=\"__11 _741\"> </span><span class=\"ls2a_8 ws41_6\">58<span class=\"__11 _665\"> </span><span class=\"ls2e_6 ws45_6\">-16<span class=\"__11 _742\"> </span></span>-58<span class=\"__11 _c4_1\"> </span>16<span class=\"__11 _649\"> </span></span>\u00d6vriga valutor<span class=\"__11 _13a\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _604\"></span>0<span class=\"__11 _657\"> </span></span><span class=\"ws41_6\">-2<span class=\"__11 _13b\"> </span><span class=\"ls17_11 ws5d\">26<span class=\"__11 _649\"> </span></span></span>T<span class=\"__11 _631\"></span>otalt motv<span class=\"__11 _602\"></span>\u00e4rde<span class=\"__11 _723\"> </span>-2 990<span class=\"__11 _666\"> </span><span class=\"ls5_11 ws48_4\">-<span class=\"__11 _604\"></span>447<span class=\"__11 _657\"> </span><span class=\"ls2_11 ws32_8\">-6<span class=\"__11 _9e_1\"> </span></span></span>2 906<span class=\"__11 _9e_1\"> </span><span class=\"ls0_11 ws0_11\">390<span class=\"__11 _c7_1\"> </span>0<span class=\"__11 _649\"> </span></span>1)  <span class=\"__11 _611\"></span>Fl<span class=\"__11 _604\"></span>\u00f6d<span class=\"__11 _604\"></span>en i P<span class=\"__11 _604\"></span>LN, C<span class=\"__11 _604\"></span>ZK<span class=\"__11 _604\"></span>, HU<span class=\"__11 _604\"></span>F oc<span class=\"__11 _604\"></span>h RO<span class=\"__11 _604\"></span>N av<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>r fr\u00e4<span class=\"__11 _604\"></span>ms<span class=\"__11 _604\"></span>t kos<span class=\"__11 _604\"></span>tna<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r i fa<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>gh<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>sut<span class=\"__11 _604\"></span>ve<span class=\"__11 _604\"></span>ck<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>spr<span class=\"__11 _604\"></span>oj<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>. Fl\u00f6<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n i EU<span class=\"__11 _604\"></span>R \u00e4r fr<span class=\"__11 _604\"></span>\u00e4m<span class=\"__11 _604\"></span>st h<span class=\"__11 _604\"></span>\u00e4nf\u00f6<span class=\"__11 _604\"></span>rl<span class=\"__11 _604\"></span>ig<span class=\"__11 _604\"></span>a til<span class=\"__11 _604\"></span>l bygg<span class=\"__11 _604\"></span>ver<span class=\"__11 _604\"></span>k<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>samheterna i Sv<span class=\"__11 _602\"></span>erige och Norge.<span class=\"__11 _649\"> </span>Omr\u00e4kningsexponering<span class=\"__11 _649\"> </span>Skan<span class=\"__11 _604\"></span>ska<span class=\"__11 _604\"></span>s po<span class=\"__11 _604\"></span>lic<span class=\"__11 _604\"></span>y \u00e4r at<span class=\"__11 _604\"></span>t ne<span class=\"__11 _604\"></span>tto<span class=\"__11 _604\"></span>inves<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>gar i Ko<span class=\"__11 _604\"></span>mme<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>ie<span class=\"__11 _604\"></span>ll utvecklingsverksamhet ska v<span class=\"__11 _602\"></span>alutas\u00e4kras om avsikten \u00e4r<span class=\"__11 _602\"></span> att s\u00e4lja dessa tillg\u00e5ngar \u00f6ver<span class=\"__11 _602\"></span> tid. S\u00e4kringarna best\u00e5r av valutat<span class=\"__11 _602\"></span>erminskontrakt och/<span class=\"__11 _602\"></span>eller valutal\u00e5n. Positi<span class=\"__11 _602\"></span>vt verkligt v\u00e4rd<span class=\"__11 _604\"></span>e f\u00f6r va<span class=\"__11 _604\"></span>luta<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>min<span class=\"__11 _604\"></span>skon<span class=\"__11 _604\"></span>trak<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>n up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>\u00e5r til<span class=\"__11 _604\"></span>l 1 (1) Mkr o<span class=\"__11 _604\"></span>c<span class=\"__11 _604\"></span>h ne<span class=\"__11 _604\"></span>gati<span class=\"__11 _604\"></span>v<span class=\"__11 _604\"></span>t verk<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>gt v\u00e4r<span class=\"__11 _604\"></span>de up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>\u00e5r ti<span class=\"__11 _604\"></span>ll 0 (0) Mkr. Un<span class=\"__11 _604\"></span>der 2<span class=\"__11 _604\"></span>022 och 2021<span class=\"__11 _602\"></span> har inga valut<span class=\"__11 _602\"></span>al\u00e5n anv<span class=\"__11 _602\"></span>\u00e4nts f\u00f6r s\u00e4kring. Net<span class=\"__11 _604\"></span>to<span class=\"__11 _604\"></span>inves<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar i a<span class=\"__11 _604\"></span>ndr<span class=\"__11 _604\"></span>a utl<span class=\"__11 _604\"></span>\u00e4nd<span class=\"__11 _604\"></span>ska d<span class=\"__11 _604\"></span>ot<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>f\u00f6<span class=\"__11 _604\"></span>reta<span class=\"__11 _604\"></span>g ska nor<span class=\"__11 _604\"></span>ma<span class=\"__11 _604\"></span>lt inte s<span class=\"__11 _604\"></span>\u00e4k<span class=\"__11 _604\"></span>ras<span class=\"__11 _604\"></span>, om i<span class=\"__11 _604\"></span>nte an<span class=\"__11 _604\"></span>nat b<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>lu<span class=\"__11 _604\"></span>tas av s<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>yre<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>en f\u00f6r S<span class=\"__11 _604\"></span>kans<span class=\"__11 _604\"></span>ka AB<span class=\"__11 _604\"></span>. Vi<span class=\"__11 _604\"></span>d utg<span class=\"__11 _604\"></span>\u00e5ng<span class=\"__11 _604\"></span>en a<span class=\"__11 _604\"></span>v 2022 va<span class=\"__11 _604\"></span>r 0 (0) proc<span class=\"__11 _604\"></span>ent av nettoinv<span class=\"__11 _602\"></span>esteringar i utl\u00e4ndsk valut<span class=\"__11 _602\"></span>a valut<span class=\"__11 _602\"></span>as\u00e4krat. En valuta <span class=\"__11 _3e_7\"></span>kursf\u00f6r\u00e4ndring d\u00e4r kronan faller<span class=\"__11 _631\"></span>/stiger med 10<span class=\"__11 _602\"></span> pro<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>ce<span class=\"__11 _604\"></span>nt ge<span class=\"__11 _604\"></span>ntem<span class=\"__11 _604\"></span>ot \u00f6vr<span class=\"__11 _604\"></span>ig<span class=\"__11 _604\"></span>a valu<span class=\"__11 _604\"></span>tor s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>le ge e<span class=\"__11 _604\"></span>n ef<span class=\"__11 _604\"></span>fe<span class=\"__11 _604\"></span>kt i \u00f6v<span class=\"__11 _604\"></span>rig<span class=\"__11 _604\"></span>t total<span class=\"__11 _604\"></span>res<span class=\"__11 _604\"></span>ul<span class=\"__11 _604\"></span>tat p\u00e5 +/- 2,<span class=\"__11 _604\"></span>8 (3,0) mi<span class=\"__11 _604\"></span>lja<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>r kro<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span>r ef<span class=\"__11 _604\"></span>ter s<span class=\"__11 _604\"></span>kat<span class=\"__11 _604\"></span>t och h\u00e4nsyn till s\u00e4kringar<span class=\"__11 _649\"> </span><span class=\"__11 _631\"></span>.<span class=\"__11 _649\"> </span>Koncern\u00f6<span class=\"__11 _602\"></span>versikt<span class=\"__11 _644\"> </span>V<span class=\"__11 _602\"></span>erksamhe<span class=\"__11 _602\"></span>t<span class=\"__11 _645\"> </span>Bolagsstyrning<span class=\"__11 _644\"> </span>H\u00e5llbarhet<span class=\"__11 _646\"> </span><span class=\"ff2_11\">Finansiell information<span class=\"__11 _649\"> </span></span>136 <span class=\"__11 _647\"> </span><span class=\"fs3_11\">Skanska <span class=\"__11 _602\"></span>\u00c5rs- och h\u00e5llbarhetsredovisning 20<span class=\"__11 _602\"></span>22<span class=\"__11 _649\"> </span></span>Finansiell analys  <span class=\"__11 _648\"> </span> Koncernr<span class=\"__11 _602\"></span>esultat  <span class=\"__11 _648\"> </span> <span class=\"ff2_11\">Noter</span>  <span class=\"__11 _648\"> </span> Nya ers\u00e4ttningsrik<span class=\"__11 _602\"></span>tlinjer <span class=\"__11 _648\"> </span>Revisionsber<span class=\"__11 _602\"></span>\u00e4ttelse  <span class=\"__11 _648\"> </span> Revisorns h\u00e5llbarhe<span class=\"__11 _602\"></span>tsrapport <span class=\"__11 _648\"> </span> K<span class=\"__11 _602\"></span>vartalsinf<span class=\"__11 _602\"></span>ormation  <span class=\"__11 _648\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__11 _602\"></span>vest<span class=\"__11 _602\"></span>erark<span class=\"__11 _602\"></span>alender  <span class=\"__11 _648\"> </span> Adresser<span class=\"__11 _649\"> </span><div class=\"t_11 m0_11 h7_11 ff3_10 fs4_11 fc2_9 sc0_11 ls15_11 ws0_11\" style=\"left:0.1978836px; bottom:653.5712px;\">Not 6. Finansiella instrumen<span class=\"__11 _631\"></span>t o<span class=\"__11 _604\"></span>ch finansiell riskhant<span class=\"__11 _602\"></span>ering forts.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.1978836px; bottom:623.11584px;\">S\u00e4kring av nettoin<span class=\"__11 _602\"></span>ves<span class=\"__11 _602\"></span>teringar i utlandet<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls33_5 ws4b_3\" style=\"left:351.5853px; bottom:604.68835px;\">20<span class=\"__11 _604\"></span>2<span class=\"__11 _604\"></span>2-12-<span class=\"__11 _604\"></span>31<span class=\"__11 _13c\"> </span><span class=\"ls34_4 ws4a_3\">20<span class=\"__11 _604\"></span>2<span class=\"__11 _604\"></span>1<span class=\"__11 _604\"></span>-1<span class=\"__11 _604\"></span>2-<span class=\"__11 _604\"></span>31<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.1978836px; bottom:580.09106px;\">V<span class=\"__11 _631\"></span>aluta<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:227.37027px; bottom:590.4924px;\">Netto </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:195.62949px; bottom:580.09106px;\">inv<span class=\"__11 _602\"></span>esteringar<span class=\"__11 _13d\"> </span>S\u00e4kringar<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 ha_11 ff2_11 fs5_11 fc0_11 sc0_11 ls47_1 ws68\" style=\"left:327.4799px; bottom:583.1259px;\">1)<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:382.61978px; bottom:590.4956px;\">S\u00e4krad<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:377.8332px; bottom:580.0943px;\">andel, %<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:470.57132px; bottom:590.4956px;\">Netto </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:433.71628px; bottom:580.0943px;\">inv<span class=\"__11 _602\"></span>esteringar<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 ha_11 ff2_11 fs5_11 fc0_11 sc0_11 ls0_11 ws0_11\" style=\"left:489.05923px; bottom:583.1259px;\">2)<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:551.6406px; bottom:590.4956px;\">Netto </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:503.8929px; bottom:580.0943px;\">inv<span class=\"__11 _602\"></span>esteringar<span class=\"__11 _650\"></span>, %<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 ha_11 ff2_11 fs5_11 fc0_11 sc0_11 ls0_11 ws0_11\" style=\"left:570.1301px; bottom:583.1259px;\">2)<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:632.7114px; bottom:590.4956px;\">Netto </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:600.9707px; bottom:580.0943px;\">inv<span class=\"__11 _602\"></span>esteringar<span class=\"__11 _13d\"> </span>S\u00e4kringar<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 ha_11 ff2_11 fs5_11 fc0_11 sc0_11 ls47_1 ws68\" style=\"left:732.83435px; bottom:583.1259px;\">1)<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:787.97424px; bottom:590.4956px;\">S\u00e4krad<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:784.0791px; bottom:580.0943px;\">andel, %<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:876.80994px; bottom:590.4956px;\">Netto </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:839.0707px; bottom:580.0943px;\">inv<span class=\"__11 _602\"></span>esteringar<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 ha_11 ff2_11 fs5_11 fc0_11 sc0_11 ls0_11 ws0_11\" style=\"left:894.4136px; bottom:583.1259px;\">2)<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:956.9949px; bottom:590.4956px;\">Netto </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:909.2472px; bottom:580.0943px;\">inv<span class=\"__11 _602\"></span>esteringar<span class=\"__11 _650\"></span>, %<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 ha_11 ff2_11 fs5_11 fc0_11 sc0_11 ls0_11 ws0_11\" style=\"left:975.4844px; bottom:583.1259px;\">2)<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls5_11 ws48_4\" style=\"left:0.1978836px; bottom:565.9005px;\">CZK<span class=\"__11 _13e\"> </span><span class=\"ls30_6 ws4f_3\">3 278<span class=\"__11 _13f\"> </span>3 278<span class=\"__11 _1f_9\"> </span><span class=\"ls0_11 ws0_11\">6<span class=\"__11 _5a_6\"> </span><span class=\"ls2a_8 ws43_6\">2 688<span class=\"__11 _d4_1\"> </span>2 688<span class=\"__11 _711\"> </span></span>6<span class=\"__11 _649\"> </span></span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.1978836px; bottom:551.7045px;\">DKK<span class=\"__11 _743\"> </span>958<span class=\"__11 _744\"> </span>958<span class=\"__11 _1f_9\"> </span><span class=\"ls0_11 ws0_11\">2<span class=\"__11 _698\"> </span></span><span class=\"ws43_6\">1 501<span class=\"__11 _745\"> </span>1 501<span class=\"__11 _1f_9\"> </span><span class=\"ls0_11 ws0_11\">3<span class=\"__11 _649\"> </span></span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.1978836px; bottom:537.5085px;\">EUR<span class=\"__11 _13e\"> </span><span class=\"ws43_6\">4 521<span class=\"__11 _724\"> </span><span class=\"ls5_11 ws48_4\">-20<span class=\"__11 _711\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _ed_1\"> </span></span></span>4 501<span class=\"__11 _711\"> </span><span class=\"ls0_11 ws0_11\">8<span class=\"__11 _5a_6\"> </span></span>4 05<span class=\"__11 _602\"></span>9<span class=\"__11 _d4_1\"> </span>4 059<span class=\"__11 _711\"> </span><span class=\"ls0_11 ws0_11\">9<span class=\"__11 _649\"> </span></span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.1978836px; bottom:523.3125px;\">GBP<span class=\"__11 _746\"> </span><span class=\"ws43_6\">1 714<span class=\"__11 _724\"> </span></span>-90<span class=\"__11 _1f_9\"> </span><span class=\"ls0_11 ws0_11\">5<span class=\"__11 _ed_1\"> </span><span class=\"ls35_4 ws1b_11\">1<span class=\"__11 _604\"></span> 624<span class=\"__11 _713\"> </span></span>3<span class=\"__11 _ed_1\"> </span></span><span class=\"ws43_6\">1 883<span class=\"__11 _724\"> </span></span>-85<span class=\"__11 _1f_9\"> </span><span class=\"ls0_11 ws0_11\">5<span class=\"__11 _ed_1\"> </span><span class=\"ls1e_10 ws34_8\">1 798<span class=\"__11 _1f_9\"> </span></span>4<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.1978836px; bottom:509.11652px;\">NOK<span class=\"__11 _747\"> </span><span class=\"ws43_6\">5 685<span class=\"__11 _d4_1\"> </span>5 685<span class=\"__11 _712\"> </span></span>10<span class=\"__11 _4f_6\"> </span><span class=\"ls30_6 ws4f_3\">5<span class=\"__11 _604\"></span> 272<span class=\"__11 _13f\"> </span>5 272<span class=\"__11 _717\"> </span></span>12<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.1978836px; bottom:494.92053px;\">PLN<span class=\"__11 _743\"> </span>438<span class=\"__11 _748\"> </span>438<span class=\"__11 _10f_1\"> </span><span class=\"ls0_11 ws0_11\">1<span class=\"__11 _723\"> </span><span class=\"ls30_6 ws47_6\">27<span class=\"__11 _604\"></span>7<span class=\"__11 _697\"> </span>277<span class=\"__11 _10f_1\"> </span></span>1<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls6_11 ws3d_7\" style=\"left:0.1978836px; bottom:480.7245px;\">USD<span class=\"__11 _749\"> </span><span class=\"ls2a_8 ws43_6\">11 949<span class=\"__11 _750\"> </span>11 949<span class=\"__11 _11b\"> </span><span class=\"ls9_11 ws26_10\">22<span class=\"__11 _657\"> </span></span>14 209<span class=\"__11 _656\"> </span>14 209<span class=\"__11 _712\"> </span><span class=\"ws41_6\">31<span class=\"__11 _649\"> </span></span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.1978836px; bottom:466.5285px;\">\u00d6vriga utl\u00e4ndska<span class=\"__11 _751\"> </span><span class=\"ls3e_3 ws5c\">-47<span class=\"__11 _752\"> </span>-47<span class=\"__11 _1f_9\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _14a\"> </span><span class=\"ls2_11 ws32_8\">-6<span class=\"__11 _14b\"> </span>-6<span class=\"__11 _711\"> </span></span>0<span class=\"__11 _649\"> </span></span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws6a\" style=\"left:0.1978836px; bottom:452.3325px;\">Summa utl\u00e4ndska valut<span class=\"__11 _602\"></span>or<span class=\"__11 _679\"> </span><span class=\"ws34_8\">2<span class=\"__11 _602\"></span>8 497<span class=\"__11 _14c\"> </span><span class=\"ws41_6\">-109<span class=\"__11 _714\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _c4_1\"> </span></span></span>28 388<span class=\"__11 _11b\"> </span><span class=\"ls6_11 ws3d_7\">52<span class=\"__11 _663\"> </span></span>29 884<span class=\"__11 _724\"> </span><span class=\"ws41_6\">-85<span class=\"__11 _711\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _c4_1\"> </span></span></span>29 799<span class=\"__11 _14d\"> </span><span class=\"ws41_6\">65<span class=\"__11 _649\"> </span></span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.1978836px; bottom:438.1365px;\">SEK och elimineringar<span class=\"__11 _14e\"> </span><span class=\"ls17_11 ws36_8\">26 7<span class=\"__11 _604\"></span>23<span class=\"__11 _11b\"> </span><span class=\"ls2_11 ws32_8\">48<span class=\"__11 _14f\"> </span></span></span>15 883<span class=\"__11 _14d\"> </span><span class=\"ls2b_8 ws44_6\">35<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.1978836px; bottom:423.9405px;\">Summa<span class=\"__11 _8e_2\"> </span><span class=\"ws34_8\">55 111<span class=\"__11 _693\"> </span></span>100<span class=\"__11 _753\"> </span><span class=\"ws34_8\">45 682<span class=\"__11 _681\"> </span></span>100<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h9_11 ff1_11 fs4_11 fc0_11 sc0_11 ls46_1 ws3f_6\" style=\"left:0.1978836px; bottom:404.00955px;\">1) S\u00e4kra<span class=\"__11 _602\"></span>t belopp f<span class=\"__11 _602\"></span>\u00f6re av<span class=\"__11 _602\"></span>drag f\u00f6r<span class=\"__11 _602\"></span> ska<span class=\"__11 _602\"></span>ttedel.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h9_11 ff1_11 fs4_11 fc0_11 sc0_11 ls46_1 ws3f_6\" style=\"left:0.1978836px; bottom:393.61215px;\">2)<span class=\"__11 _602\"></span> Efter a<span class=\"__11 _602\"></span>vdrag f<span class=\"__11 _602\"></span>\u00f6r s\u00e4krad<span class=\"__11 _602\"></span> andel.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.1978836px; bottom:363.37427px;\">S\u00e4<span class=\"__11 _604\"></span>kri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>sre<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g till<span class=\"__11 _604\"></span>\u00e4m<span class=\"__11 _604\"></span>pa<span class=\"__11 _604\"></span>s i de fa<span class=\"__11 _604\"></span>ll s\u00e4<span class=\"__11 _604\"></span>kr<span class=\"__11 _604\"></span>ing a<span class=\"__11 _604\"></span>v net<span class=\"__11 _604\"></span>to<span class=\"__11 _604\"></span>-<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:0.1978836px; bottom:352.32687px;\">investeringar i<span class=\"__11 _602\"></span> utlandet sker<span class=\"__11 _631\"></span>. S\u00e4kringarna uppfyller kraven </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.1978836px; bottom:341.27948px;\">p\u00e5 ef<span class=\"__11 _604\"></span>fe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tivi<span class=\"__11 _604\"></span>tet vi<span class=\"__11 _604\"></span>lket i<span class=\"__11 _604\"></span>nne<span class=\"__11 _604\"></span>b\u00e4<span class=\"__11 _604\"></span>r at<span class=\"__11 _604\"></span>t vin<span class=\"__11 _604\"></span>ste<span class=\"__11 _604\"></span>r oc<span class=\"__11 _604\"></span>h f\u00f6r<span class=\"__11 _604\"></span>lu<span class=\"__11 _604\"></span>ste<span class=\"__11 _604\"></span>r p\u00e5 </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:0.1978836px; bottom:330.2321px;\">s\u00e4kringarna redovisas i \u00f6vrigt<span class=\"__11 _602\"></span> totalresulta<span class=\"__11 _602\"></span>t tills den s\u00e4k<span class=\"__11 _631\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls3_11 ws4_11\" style=\"left:0.1978836px; bottom:319.1847px;\">rade tra<span class=\"__11 _602\"></span>nsaktionen intr\u00e4<span class=\"__11 _602\"></span>ffar d\u00e5 acku<span class=\"__11 _602\"></span>mulerade v<span class=\"__11 _602\"></span>\u00e4rdef\u00f6r<span class=\"__11 _631\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:0.1978836px; bottom:308.13727px;\">\u00e4ndringar \u00f6verf\u00f6rs till r<span class=\"__11 _602\"></span>esultatr\u00e4kningen. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.1978836px; bottom:289.71887px;\">Eff<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>tiv<span class=\"__11 _604\"></span>itete<span class=\"__11 _604\"></span>n av s<span class=\"__11 _604\"></span>\u00e4kr<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>gen u<span class=\"__11 _604\"></span>tv\u00e4<span class=\"__11 _604\"></span>rd<span class=\"__11 _604\"></span>era<span class=\"__11 _604\"></span>s l\u00f6<span class=\"__11 _604\"></span>pa<span class=\"__11 _604\"></span>nde f<span class=\"__11 _604\"></span>\u00f6r at<span class=\"__11 _604\"></span>t </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:0.1978836px; bottom:278.67148px;\">s\u00e4kerst\u00e4lla att f\u00f6rh\u00e5llandet uppfyller kravet. Ineffektivitet </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:0.1978836px; bottom:267.62408px;\">kan uppst\u00e5<span class=\"__11 _602\"></span> vid f\u00f6r\u00e4ndring i<span class=\"__11 _602\"></span> netto <span class=\"__11 _3e_7\"></span>investering samt om<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:0.1978836px; bottom:256.5767px;\"> <span class=\"__11 _3e_7\"></span>kreditrisken h\u00e4nf\u00f6rlig till<span class=\"__11 _602\"></span> derivatmotparten f\u00f6r\u00e4ndras.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.1978836px; bottom:238.1583px;\">Info<span class=\"__11 _604\"></span>rm<span class=\"__11 _604\"></span>atio<span class=\"__11 _604\"></span>n om d<span class=\"__11 _604\"></span>e f\u00f6r<span class=\"__11 _604\"></span>\u00e4nd<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>r so<span class=\"__11 _604\"></span>m red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sat<span class=\"__11 _604\"></span>s i kon<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>r<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:0.1978836px; bottom:227.11089px;\">nens resultatr\u00e4kning och \u00f6<span class=\"__11 _602\"></span>vrigt tot<span class=\"__11 _602\"></span>alresultat under perio<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls1_11 ws6_11\" style=\"left:0.1978836px; bottom:216.06348px;\">den \u00e5t<span class=\"__11 _602\"></span>erfinns i t<span class=\"__11 _602\"></span>abell \u201dFinansiel<span class=\"__11 _602\"></span>la instrumen<span class=\"__11 _602\"></span>ts p\u00e5ver<span class=\"__11 _602\"></span>kan<span class=\"__11 _602\"></span> p\u00e5 </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:0.1978836px; bottom:205.01608px;\">koncernens resultatr\u00e4kning, \u00f6<span class=\"__11 _602\"></span>vrigt tot<span class=\"__11 _602\"></span>alresultat och eget </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.1978836px; bottom:193.96869px;\">kapit<span class=\"__11 _604\"></span>al<span class=\"__11 _604\"></span>\u201d i not 26<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.1978836px; bottom:175.55028px;\">Se \u00e4<span class=\"__11 _604\"></span>ven no<span class=\"__11 _604\"></span>t 34<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls1_11 ws4_11\" style=\"left:249.99289px; bottom:363.41068px;\">De finansiella instrumen<span class=\"__11 _602\"></span>tens bety<span class=\"__11 _602\"></span>delse f\u00f6r<span class=\"__11 _602\"></span> koncernens<span class=\"__11 _602\"></span> <span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 lsc_11 ws1a_11\" style=\"left:249.99289px; bottom:352.36328px;\">finansiella st\u00e4llning och resultat<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h6_11 ff3_10 fs1_11 fc0_11 sc0_11 ls12_11 ws1a_11\" style=\"left:249.99289px; bottom:341.3159px;\">Finansiella instrument i<span class=\"__11 _602\"></span> rapporten \u00f6ver finansiell </div><div class=\"t_11 m0_11 h6_11 ff3_10 fs1_11 fc0_11 sc0_11 lsf_11 ws22_11\" style=\"left:249.99289px; bottom:330.2685px;\">st\u00e4llning<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:249.99289px; bottom:319.22107px;\">Efte<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>f\u00f6l<span class=\"__11 _604\"></span>jan<span class=\"__11 _604\"></span>de ta<span class=\"__11 _604\"></span>be<span class=\"__11 _604\"></span>ll vi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>r re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>t v\u00e4rd<span class=\"__11 _604\"></span>e oc<span class=\"__11 _604\"></span>h verk<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>gt </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:249.99289px; bottom:308.17368px;\">v\u00e4rd<span class=\"__11 _604\"></span>e f\u00f6r f<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>ans<span class=\"__11 _604\"></span>ie<span class=\"__11 _604\"></span>lla i<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>tru<span class=\"__11 _604\"></span>men<span class=\"__11 _604\"></span>t pe<span class=\"__11 _604\"></span>r kateg<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>i, sa<span class=\"__11 _604\"></span>mt en </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:249.99289px; bottom:297.12628px;\">avs<span class=\"__11 _604\"></span>t\u00e4m<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g mot to<span class=\"__11 _604\"></span>tala t<span class=\"__11 _604\"></span>ill<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>nga<span class=\"__11 _604\"></span>r oc<span class=\"__11 _604\"></span>h sk<span class=\"__11 _604\"></span>uld<span class=\"__11 _604\"></span>er i r<span class=\"__11 _604\"></span>app<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>n </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls8_11 ws13_11\" style=\"left:249.99289px; bottom:286.0789px;\">\u00f6ver finansiell st\u00e4llning. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:249.99289px; bottom:267.6605px;\">Se \u00e4<span class=\"__11 _604\"></span>ven no<span class=\"__11 _604\"></span>t 21, n<span class=\"__11 _604\"></span>ot 24, not 27 o<span class=\"__11 _604\"></span>ch n<span class=\"__11 _604\"></span>ot 30<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:249.99289px; bottom:249.2421px;\">V<span class=\"__11 _602\"></span>erkligt v\u00e4rde avseende s\u00e4kringar av t<span class=\"__11 _602\"></span>ransaktionsexpo<span class=\"__11 _604\"></span>-<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:249.99289px; bottom:238.19467px;\">nering redovisas under avtalstillg\u00e5ngar/<span class=\"__11 _631\"></span>av<span class=\"__11 _604\"></span>talsskulder </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:249.99289px; bottom:227.14728px;\">alternativt under \u00d6vriga r\u00f6relsefordringar<span class=\"__11 _602\"></span>/skulder<span class=\"__11 _631\"></span>.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls3_11 ws69\" style=\"left:499.7424px; bottom:363.438px;\">V<span class=\"__11 _602\"></span>erkliga v<span class=\"__11 _602\"></span>\u00e4rden<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:499.7424px; bottom:352.3906px;\">Vid f<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>ts<span class=\"__11 _604\"></span>t\u00e4ll<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de av ve<span class=\"__11 _604\"></span>rk<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t v\u00e4rd<span class=\"__11 _604\"></span>e fin<span class=\"__11 _604\"></span>ns t<span class=\"__11 _604\"></span>re ol<span class=\"__11 _604\"></span>ika niv\u00e5<span class=\"__11 _604\"></span>er. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:499.7424px; bottom:341.34317px;\">I den f<span class=\"__11 _604\"></span>\u00f6r<span class=\"__11 _604\"></span>sta n<span class=\"__11 _604\"></span>iv\u00e5n a<span class=\"__11 _604\"></span>nv\u00e4nd<span class=\"__11 _604\"></span>s de<span class=\"__11 _604\"></span>n of<span class=\"__11 _604\"></span>fic<span class=\"__11 _604\"></span>ie<span class=\"__11 _604\"></span>lla p<span class=\"__11 _604\"></span>ri<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>oter<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>en </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:499.7424px; bottom:330.29578px;\">p\u00e5 e<span class=\"__11 _604\"></span>n ak<span class=\"__11 _604\"></span>tiv m<span class=\"__11 _604\"></span>ark<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>d. I d<span class=\"__11 _604\"></span>en a<span class=\"__11 _604\"></span>ndr<span class=\"__11 _604\"></span>a niv\u00e5<span class=\"__11 _604\"></span>n, s<span class=\"__11 _604\"></span>om anv\u00e4<span class=\"__11 _604\"></span>nds d<span class=\"__11 _604\"></span>\u00e5 </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:499.7424px; bottom:319.24838px;\">prisnotering p\u00e5 aktiv marknad saknas, ber\u00e4knas verkligt </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:499.7424px; bottom:308.201px;\">v\u00e4rde med om<span class=\"__11 _602\"></span>v\u00e4rdering till<span class=\"__11 _602\"></span> obser<span class=\"__11 _604\"></span>verbara valut<span class=\"__11 _602\"></span>akurser </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:499.7424px; bottom:297.1536px;\">sam<span class=\"__11 _604\"></span>t me<span class=\"__11 _604\"></span>d dis<span class=\"__11 _604\"></span>konte<span class=\"__11 _604\"></span>ri<span class=\"__11 _604\"></span>ng av f<span class=\"__11 _604\"></span>ramt<span class=\"__11 _604\"></span>ida ka<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>afl<span class=\"__11 _604\"></span>\u00f6d<span class=\"__11 _604\"></span>en b<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>era<span class=\"__11 _604\"></span>d </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls3_11 ws4_11\" style=\"left:499.7424px; bottom:286.10617px;\">p\u00e5 observerbara marknadsr\u00e4n<span class=\"__11 _602\"></span>tor f<span class=\"__11 _602\"></span>\u00f6r respektive<span class=\"__11 _602\"></span> l\u00f6ptid </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:499.7424px; bottom:275.05878px;\">oc<span class=\"__11 _604\"></span>h valu<span class=\"__11 _604\"></span>ta. I d<span class=\"__11 _604\"></span>en tr<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>je ni<span class=\"__11 _604\"></span>v\u00e5n anv\u00e4<span class=\"__11 _604\"></span>nds v\u00e4<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>ntl<span class=\"__11 _604\"></span>iga i<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>g av </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:499.7424px; bottom:264.01138px;\">ind<span class=\"__11 _604\"></span>ata s<span class=\"__11 _604\"></span>om in<span class=\"__11 _604\"></span>te \u00e4r ob<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>ver<span class=\"__11 _604\"></span>ba<span class=\"__11 _604\"></span>ra p\u00e5 m<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>kna<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:499.7424px; bottom:245.59299px;\">Samtliga verkliga v<span class=\"__11 _602\"></span>\u00e4rden i efterf\u00f6ljande tabell har ber\u00e4k<span class=\"__11 _631\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:499.7424px; bottom:234.54558px;\">nat<span class=\"__11 _604\"></span>s en<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t niv\u00e5 t<span class=\"__11 _604\"></span>v\u00e5, f<span class=\"__11 _604\"></span>\u00f6ru<span class=\"__11 _604\"></span>tom a<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>ier o<span class=\"__11 _604\"></span>ch a<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>ela<span class=\"__11 _604\"></span>r sa<span class=\"__11 _604\"></span>mt en </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls3_11 ws4_11\" style=\"left:499.7424px; bottom:223.49818px;\">del av<span class=\"__11 _602\"></span> skulderna f\u00f6r<span class=\"__11 _602\"></span> till\u00e4ggsk\u00f6peskilli<span class=\"__11 _602\"></span>ngarna som v<span class=\"__11 _602\"></span>\u00e4rde<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:499.7424px; bottom:212.45078px;\">ras t<span class=\"__11 _604\"></span>ill ve<span class=\"__11 _604\"></span>rkl<span class=\"__11 _604\"></span>igt v<span class=\"__11 _604\"></span>\u00e4rd<span class=\"__11 _604\"></span>e enl<span class=\"__11 _604\"></span>igt n<span class=\"__11 _604\"></span>iv\u00e5 tr<span class=\"__11 _604\"></span>e. De<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>suto<span class=\"__11 _604\"></span>m ha<span class=\"__11 _604\"></span>r verk<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:499.7424px; bottom:201.40338px;\">ligt v\u00e4rde<span class=\"__11 _602\"></span> f\u00f6r del av<span class=\"__11 _602\"></span> tillg\u00e5ngarna avseende obligationer </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:499.7424px; bottom:190.35599px;\">be<span class=\"__11 _604\"></span>r\u00e4k<span class=\"__11 _604\"></span>nat<span class=\"__11 _604\"></span>s en<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t niv\u00e5 e<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>. V<span class=\"__11 _604\"></span>id be<span class=\"__11 _604\"></span>r\u00e4<span class=\"__11 _604\"></span>kni<span class=\"__11 _604\"></span>ng av ve<span class=\"__11 _604\"></span>rk<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t v\u00e4rd<span class=\"__11 _604\"></span>e </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls3_11 ws4_11\" style=\"left:499.7424px; bottom:179.30858px;\">i l\u00e5ne-port<span class=\"__11 _604\"></span>f\u00f6ljen beaktas<span class=\"__11 _602\"></span> aktuella marknadsr\u00e4nt<span class=\"__11 _602\"></span>or som<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls3_11 ws4_11\" style=\"left:749.17334px; bottom:363.4744px;\">inkluderar de<span class=\"__11 _602\"></span>t kreditr<span class=\"__11 _602\"></span>iskp\u00e5slag Skansk<span class=\"__11 _602\"></span>a uppsk<span class=\"__11 _602\"></span>attas </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls3_11 ws4_11\" style=\"left:749.17334px; bottom:352.42697px;\">erl\u00e4gga f\u00f6r<span class=\"__11 _602\"></span> uppl\u00e5ning.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls1_11 ws6_11\" style=\"left:749.17334px; bottom:334.00858px;\">V<span class=\"__11 _602\"></span>\u00e4rdering<span class=\"__11 _602\"></span> av finansiel<span class=\"__11 _602\"></span>la instrumen<span class=\"__11 _602\"></span>t med op<span class=\"__11 _602\"></span>tionsinslag<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls3_11 ws4_11\" style=\"left:749.17334px; bottom:322.96118px;\">ber\u00e4knas enligt<span class=\"__11 _602\"></span> Black<span class=\"__11 _602\"></span>-Scholes modell. Skansk<span class=\"__11 _602\"></span>a hade<span class=\"__11 _602\"></span> per </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls1_11 ws6_11\" style=\"left:749.17334px; bottom:311.9138px;\">31<span class=\"__11 _602\"></span> december 2022<span class=\"__11 _602\"></span> inga i<span class=\"__11 _602\"></span>nstrument<span class=\"__11 _602\"></span> med opti<span class=\"__11 _602\"></span>onsinslag.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:749.17334px; bottom:293.4954px;\">F\u00f6r fi<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>nsi<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>la in<span class=\"__11 _604\"></span>str<span class=\"__11 _604\"></span>um<span class=\"__11 _604\"></span>ent s<span class=\"__11 _604\"></span>om re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as ti<span class=\"__11 _604\"></span>ll up<span class=\"__11 _604\"></span>pl<span class=\"__11 _604\"></span>up<span class=\"__11 _604\"></span>et </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:749.17334px; bottom:282.44797px;\">anskaffningsv\u00e4rde;<span class=\"__11 _602\"></span> kassa och bank, kundfordringar<span class=\"__11 _631\"></span>, </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:749.17334px; bottom:271.40057px;\">\u00f6vriga r\u00f6relsefordringar<span class=\"__11 _631\"></span>, leverant\u00f6rsskulder och \u00f6vriga </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls3_11 ws4_11\" style=\"left:749.17334px; bottom:260.35318px;\">r\u00f6relseskulder bed\u00f6ms det<span class=\"__11 _602\"></span> verkliga<span class=\"__11 _602\"></span> v\u00e4rde<span class=\"__11 _602\"></span>t \u00f6v<span class=\"__11 _602\"></span>erens<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:749.17334px; bottom:249.30579px;\">st\u00e4<span class=\"__11 _604\"></span>mma m<span class=\"__11 _604\"></span>ed d<span class=\"__11 _604\"></span>et re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>e v\u00e4rd<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc1_11 sc0_11 ls0_11 ws0_11\" style=\"left:0.1978836px; bottom:726.297px;\">Koncern\u00f6<span class=\"__11 _602\"></span>versikt<span class=\"__11 _644\"> </span>V<span class=\"__11 _602\"></span>erksamhe<span class=\"__11 _602\"></span>t<span class=\"__11 _645\"> </span>Bolagsstyrning<span class=\"__11 _644\"> </span>H\u00e5llbarhet<span class=\"__11 _646\"> </span><span class=\"ff2_11\">Finansiell information<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h5_11 ff1_11 fs2_11 fc1_11 sc0_11 ls0_11 ws0_11\" style=\"left:0.1978836px; bottom:2.079193px;\">137 <span class=\"__11 _647\"> </span><span class=\"fs3_11\">Skansk<span class=\"__11 _602\"></span>a \u00c5rs- och h\u00e5llbarhetsredo<span class=\"__11 _602\"></span>visning 2022<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc1_11 sc0_11 ls0_11 ws0_11\" style=\"left:0.1978836px; bottom:698.65924px;\">Finansiell analys  <span class=\"__11 _648\"> </span> Koncernr<span class=\"__11 _602\"></span>esultat  <span class=\"__11 _648\"> </span> <span class=\"ff2_11\">Noter</span>  <span class=\"__11 _648\"> </span> Nya ers\u00e4ttningsrik<span class=\"__11 _602\"></span>tlinjer <span class=\"__11 _648\"> </span>Revisionsber<span class=\"__11 _602\"></span>\u00e4ttelse  <span class=\"__11 _648\"> </span> Revisorns h\u00e5llbarhe<span class=\"__11 _602\"></span>tsrapport <span class=\"__11 _648\"> </span> K<span class=\"__11 _602\"></span>vartalsinf<span class=\"__11 _602\"></span>ormation  <span class=\"__11 _648\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__11 _602\"></span>vest<span class=\"__11 _602\"></span>erark<span class=\"__11 _602\"></span>alender  <span class=\"__11 _648\"> </span> Adresser<span class=\"__11 _649\"> </span></div>Not 6. Finansiella instrumen<span class=\"__11 _631\"></span>t o<span class=\"__11 _604\"></span>ch finansiell riskhant<span class=\"__11 _602\"></span>ering forts.<span class=\"__11 _649\"> </span>Tillg\u00e5ngar<span class=\"__11 _649\"> </span>2022-<span class=\"__11 _631\"></span>12-31<span class=\"__11 _754\"> </span>V<span class=\"__11 _602\"></span>\u00e4rderingsniv<span class=\"__11 _602\"></span>\u00e5<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>\u00e4rderade till<span class=\"__11 _602\"></span> verkligt v<span class=\"__11 _602\"></span>\u00e4rde \u00f6ver<span class=\"__11 _602\"></span> resultatr<span class=\"__11 _602\"></span>\u00e4kningen<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>\u00e4rderade till<span class=\"__11 _602\"></span> verkligt v<span class=\"__11 _602\"></span>\u00e4rde \u00f6ver<span class=\"__11 _602\"></span> \u00f6vrigt to<span class=\"__11 _602\"></span>talresult<span class=\"__11 _602\"></span>at<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>\u00e4rderade<span class=\"__11 _602\"></span> till upplupet anskaffnings<span class=\"__11 _602\"></span>v\u00e4rde<span class=\"__11 _649\"> </span>Summa <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span>redovis<span class=\"__11 _602\"></span>at v\u00e4rde<span class=\"__11 _649\"> </span>Summa <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span>verkligt v<span class=\"__11 _602\"></span>\u00e4rde<span class=\"__11 _649\"> </span>Finansiella instrumen<span class=\"__11 _602\"></span>t<span class=\"__11 _649\"> </span>R\u00e4nt<span class=\"__11 _602\"></span>eb\u00e4rande tillg\u00e5ngar och derivat<span class=\"__11 _649\"> </span>Finansiella tillg\u00e5ngar<span class=\"__11 _649\"> </span>1)<span class=\"__11 _649\"> </span>1, 2<span class=\"__11 _10f_1\"> </span><span class=\"ws41_6\">100<span class=\"__11 _755\"> </span></span>15 482<span class=\"__11 _693\"> </span>15 582<span class=\"__11 _681\"> </span>15 606<span class=\"__11 _649\"> </span>Kassa och bank<span class=\"__11 _756\"> </span><span class=\"ls0_11 ws0_11\">\u2013<span class=\"__11 _757\"> </span></span>10 014<span class=\"__11 _693\"> </span>10 014<span class=\"__11 _723\"> </span>10 014<span class=\"__11 _649\"> </span>100<span class=\"__11 _630\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _658\"> </span></span><span class=\"ws34_8\">25 49<span class=\"__11 _602\"></span>6<span class=\"__11 _658\"> </span><span class=\"ls49_1 ws3e_7\">25<span class=\"__11 _604\"></span> 596<span class=\"__11 _658\"> </span><span class=\"ls23_8 ws2b_10\">25 620<span class=\"__11 _649\"> </span></span></span></span>K<span class=\"__11 _602\"></span>undfordringar<span class=\"__11 _649\"> </span>2)<span class=\"__11 _649\"> </span>15 172<span class=\"__11 _693\"> </span>15 172<span class=\"__11 _658\"> </span>15 304<span class=\"__11 _649\"> </span>\u00d6vriga r\u00f6relse<span class=\"__11 _602\"></span>fordringar<span class=\"__11 _602\"></span> inklusive aktier och andelar<span class=\"__11 _649\"> </span>Aktier och andelar<span class=\"__11 _649\"> </span>3)<span class=\"__11 _649\"> </span>3<span class=\"__11 _758\"> </span><span class=\"ls2a_8 ws41_6\">38<span class=\"__11 _758\"> </span>38<span class=\"__11 _11a\"> </span>38<span class=\"__11 _649\"> </span></span>\u00d6vriga r\u00f6rels<span class=\"__11 _602\"></span>efor<span class=\"__11 _602\"></span>dringar<span class=\"__11 _649\"> </span>2),4) \u2013<span class=\"__11 _759\"> </span><span class=\"ls40_3 ws60\">452<span class=\"__11 _713\"> </span>452<span class=\"__11 _10f_1\"> </span>452<span class=\"__11 _649\"> </span></span>0<span class=\"__11 _11a\"> </span><span class=\"ls2a_8 ws41_6\">38<span class=\"__11 _1f_9\"> </span><span class=\"ls6_11 ws3d_7\">452<span class=\"__11 _711\"> </span></span>490<span class=\"__11 _1f_9\"> </span>490<span class=\"__11 _649\"> </span></span>Summa finansiella instrument<span class=\"__11 _760\"> </span><span class=\"ws41_6\">100<span class=\"__11 _11a\"> </span>38<span class=\"__11 _ce_1\"> </span></span>41 120<span class=\"__11 _ce_1\"> </span>41 258<span class=\"__11 _761\"> </span>41 034<span class=\"__11 _649\"> </span>Tillg\u00e5ngar<span class=\"__11 _649\"> </span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _762\"> </span>V<span class=\"__11 _602\"></span>\u00e4rderingsniv<span class=\"__11 _602\"></span>\u00e5<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>\u00e4rderade till<span class=\"__11 _602\"></span> verkligt v<span class=\"__11 _602\"></span>\u00e4rde \u00f6ver<span class=\"__11 _602\"></span> resultatr<span class=\"__11 _602\"></span>\u00e4kningen<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>\u00e4rderade till<span class=\"__11 _602\"></span> verkligt v<span class=\"__11 _602\"></span>\u00e4rde \u00f6ver<span class=\"__11 _602\"></span> \u00f6vrigt to<span class=\"__11 _602\"></span>talresult<span class=\"__11 _602\"></span>at<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>\u00e4rderade<span class=\"__11 _602\"></span> till upplupet anskaffnings<span class=\"__11 _602\"></span>v\u00e4rde<span class=\"__11 _649\"> </span>Summa <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span>redovis<span class=\"__11 _602\"></span>at v\u00e4rde<span class=\"__11 _649\"> </span>Summa <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span>verkligt v<span class=\"__11 _602\"></span>\u00e4rde<span class=\"__11 _649\"> </span>Finansiella instrumen<span class=\"__11 _602\"></span>t<span class=\"__11 _649\"> </span>R\u00e4nt<span class=\"__11 _602\"></span>eb\u00e4rande tillg\u00e5ngar och derivat<span class=\"__11 _649\"> </span>Finansiella tillg\u00e5ngar<span class=\"__11 _649\"> </span>1)<span class=\"__11 _649\"> </span>1, 2<span class=\"__11 _11a\"> </span><span class=\"ws41_6\">63<span class=\"__11 _15a\"> </span><span class=\"ls3e_3 ws6_11\">20 447<span class=\"__11 _681\"> </span></span></span>20 510<span class=\"__11 _658\"> </span>20 553<span class=\"__11 _649\"> </span>Kassa och bank<span class=\"__11 _756\"> </span><span class=\"ls0_11 ws0_11\">\u2013<span class=\"__11 _15b\"> </span></span>10 947<span class=\"__11 _681\"> </span>10 947<span class=\"__11 _693\"> </span>10 947<span class=\"__11 _649\"> </span>63<span class=\"__11 _630\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _681\"> </span></span><span class=\"ws34_8\">31 394<span class=\"__11 _ce_1\"> </span>31 457<span class=\"__11 _658\"> </span>31 500<span class=\"__11 _649\"> </span></span>K<span class=\"__11 _602\"></span>undfordringar<span class=\"__11 _649\"> </span>2)<span class=\"__11 _649\"> </span>14 863<span class=\"__11 _658\"> </span>14 863<span class=\"__11 _681\"> </span>14 978<span class=\"__11 _649\"> </span>\u00d6vriga r\u00f6relse<span class=\"__11 _602\"></span>fordringar<span class=\"__11 _602\"></span> inklusive aktier och andelar<span class=\"__11 _649\"> </span>Aktier och andelar<span class=\"__11 _649\"> </span>3)<span class=\"__11 _649\"> </span>3<span class=\"__11 _15c\"> </span><span class=\"ls9_11 ws26_10\">37<span class=\"__11 _15c\"> </span>37<span class=\"__11 _735\"> </span>37<span class=\"__11 _649\"> </span></span>\u00d6vriga r\u00f6rels<span class=\"__11 _602\"></span>efor<span class=\"__11 _602\"></span>dringar<span class=\"__11 _649\"> </span>2),4) \u2013<span class=\"__11 _d2_1\"> </span><span class=\"ls5_11 ws48_4\">206<span class=\"__11 _713\"> </span>206<span class=\"__11 _1f_9\"> </span>206<span class=\"__11 _649\"> </span></span>0<span class=\"__11 _11a\"> </span><span class=\"ls1c_10 ws2f_9\">37<span class=\"__11 _1f_9\"> </span><span class=\"ls5_11 ws48_4\">206<span class=\"__11 _713\"> </span><span class=\"ls33_5 ws4b_3\">243<span class=\"__11 _713\"> </span>243<span class=\"__11 _649\"> </span></span></span></span>Summa finansiella instrument<span class=\"__11 _15d\"> </span><span class=\"ws41_6\">63<span class=\"__11 _11a\"> </span><span class=\"ls1c_10 ws2f_9\">37<span class=\"__11 _b6_1\"> </span></span></span>46 463<span class=\"__11 _761\"> </span>46 563<span class=\"__11 _b6_1\"> </span><span class=\"ls18_10 ws27_10\">4<span class=\"__11 _604\"></span>6 722<span class=\"__11 _649\"> </span></span>1)  <span class=\"__11 _611\"></span>Re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>at v\u00e4r<span class=\"__11 _604\"></span>de f<span class=\"__11 _604\"></span>\u00f6r f<span class=\"__11 _604\"></span>ina<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>ie<span class=\"__11 _604\"></span>lla t<span class=\"__11 _604\"></span>ill<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar ex<span class=\"__11 _604\"></span>kl<span class=\"__11 _604\"></span>usi<span class=\"__11 _604\"></span>ve ak<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>er o<span class=\"__11 _604\"></span>ch a<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>ar tot<span class=\"__11 _604\"></span>alt 1<span class=\"__11 _604\"></span>5 58<span class=\"__11 _604\"></span>2 (20 510) Mk<span class=\"__11 _604\"></span>r fr<span class=\"__11 _604\"></span>amg<span class=\"__11 _604\"></span>\u00e5r a<span class=\"__11 _604\"></span>v not 2<span class=\"__11 _604\"></span>1<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>2) <span class=\"__11 _611\"></span> Se n<span class=\"__11 _604\"></span>ot 24.<span class=\"__11 _649\"> </span>3)<span class=\"__11 _602\"></span> <span class=\"__11 _611\"></span> Aktier och andelar<span class=\"__11 _602\"></span> redovisas i<span class=\"__11 _602\"></span> koncernens<span class=\"__11 _602\"></span> rapport \u00f6v<span class=\"__11 _602\"></span>er finansiell<span class=\"__11 _602\"></span> st\u00e4lln<span class=\"__11 _602\"></span>ing bland<span class=\"__11 _602\"></span> finansiella t<span class=\"__11 _602\"></span>illg\u00e5ngar<span class=\"__11 _631\"></span>, se vidare n<span class=\"__11 _602\"></span>ot 21.<span class=\"__11 _649\"> </span>4)<span class=\"__11 _602\"></span> <span class=\"__11 _611\"></span>  <span class=\"__11 _611\"></span>I koncernens<span class=\"__11 _602\"></span> rapport \u00f6v<span class=\"__11 _602\"></span>er finansiell<span class=\"__11 _602\"></span> st\u00e4llning<span class=\"__11 _602\"></span> finns \u00f6<span class=\"__11 _602\"></span>vriga r<span class=\"__11 _602\"></span>\u00f6relsefordringar<span class=\"__11 _602\"></span> uppg\u00e5ende til<span class=\"__11 _602\"></span>l 27<span class=\"__11 _602\"></span> 726<span class=\"__11 _602\"></span> (25<span class=\"__11 _602\"></span> 212)<span class=\"__11 _602\"></span> Mkr<span class=\"__11 _602\"></span>. Se<span class=\"__11 _602\"></span> not 2<span class=\"__11 _602\"></span>4. A<span class=\"__11 _602\"></span>v beloppet<span class=\"__11 _602\"></span> utg\u00f6r k<span class=\"__11 _602\"></span>undfordringar<span class=\"__11 _602\"></span> 15 1<span class=\"__11 _602\"></span>72 (<span class=\"__11 _602\"></span>14<span class=\"__11 _602\"></span> 863) Mkr<span class=\"__11 _631\"></span>. Dessa redovisas som<span class=\"__11 _602\"></span> finansiella<span class=\"__11 _602\"></span> instrument. R<span class=\"__11 _602\"></span>esterande belopp<span class=\"__11 _602\"></span> utg\u00f6r<span class=\"__11 _602\"></span> 12 554 (<span class=\"__11 _602\"></span>10 34<span class=\"__11 _602\"></span>9<span class=\"__11 _602\"></span>) Mkr<span class=\"__11 _602\"></span> och f\u00f6rdelas<span class=\"__11 _602\"></span> med 452 (<span class=\"__11 _602\"></span>206<span class=\"__11 _631\"></span>) Mkr p\u00e5 finansiella<span class=\"__11 _602\"></span> instrument<span class=\"__11 _602\"></span> och 12 1<span class=\"__11 _602\"></span>02<span class=\"__11 _602\"></span> (10<span class=\"__11 _602\"></span> 143<span class=\"__11 _602\"></span>) Mkr<span class=\"__11 _602\"></span> p\u00e5 icke<span class=\"__11 _602\"></span> finansiella<span class=\"__11 _602\"></span> instrument. I<span class=\"__11 _602\"></span> beloppet som r<span class=\"__11 _602\"></span>edovisas som<span class=\"__11 _602\"></span> finansiella i<span class=\"__11 _602\"></span>nstrument in<span class=\"__11 _602\"></span>g\u00e5r upplupna<span class=\"__11 _602\"></span> r\u00e4ntein<span class=\"__11 _602\"></span>t\u00e4kter<span class=\"__11 _631\"></span>, depositioner et<span class=\"__11 _602\"></span>c. Som ick<span class=\"__11 _602\"></span>e finansiella<span class=\"__11 _602\"></span> instrument<span class=\"__11 _602\"></span> redovisas<span class=\"__11 _602\"></span> exem<span class=\"__11 _602\"></span>pelvis int<span class=\"__11 _602\"></span>erimsposter som<span class=\"__11 _602\"></span> ej ut<span class=\"__11 _602\"></span>g\u00f6r upplupna r\u00e4n<span class=\"__11 _602\"></span>tor<span class=\"__11 _631\"></span>, momsfordringar<span class=\"__11 _631\"></span>, fordringar<span class=\"__11 _602\"></span> r\u00f6rande pensioner<span class=\"__11 _602\"></span> och andra<span class=\"__11 _602\"></span> personalrelaterade<span class=\"__11 _602\"></span> fordringar<span class=\"__11 _649\"> </span><span class=\"__11 _631\"></span>.<span class=\"__11 _649\"> </span>Koncern\u00f6<span class=\"__11 _602\"></span>versikt<span class=\"__11 _644\"> </span>V<span class=\"__11 _602\"></span>erksamhe<span class=\"__11 _602\"></span>t<span class=\"__11 _645\"> </span>Bolagsstyrning<span class=\"__11 _644\"> </span>H\u00e5llbarhet<span class=\"__11 _646\"> </span><span class=\"ff2_11\">Finansiell information<span class=\"__11 _649\"> </span></span>138 <span class=\"__11 _647\"> </span><span class=\"fs3_11 ls0_11 ws0_11\">Sk<span class=\"__11 _602\"></span>anska \u00c5rs- och h\u00e5llbarhetsr<span class=\"__11 _602\"></span>edovisning 2022<span class=\"__11 _649\"> </span></span>Finansiell analys  <span class=\"__11 _648\"> </span> Koncernr<span class=\"__11 _602\"></span>esultat  <span class=\"__11 _648\"> </span> <span class=\"ff2_11\">Noter</span>  <span class=\"__11 _648\"> </span> Nya ers\u00e4ttningsrik<span class=\"__11 _602\"></span>tlinjer <span class=\"__11 _648\"> </span>Revisionsber<span class=\"__11 _602\"></span>\u00e4ttelse  <span class=\"__11 _648\"> </span> Revisorns h\u00e5llbarhe<span class=\"__11 _602\"></span>tsrapport <span class=\"__11 _648\"> </span> K<span class=\"__11 _602\"></span>vartalsinf<span class=\"__11 _602\"></span>ormation  <span class=\"__11 _648\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__11 _602\"></span>vest<span class=\"__11 _602\"></span>erark<span class=\"__11 _602\"></span>alender  <span class=\"__11 _648\"> </span> Adresser<span class=\"__11 _649\"> </span><div class=\"t_11 m0_11 h7_11 ff3_10 fs4_11 fc2_9 sc0_11 ls15_11 ws0_11\" style=\"left:0.009986877px; bottom:653.5712px;\">Not 6. Finansiella instrumen<span class=\"__11 _631\"></span>t o<span class=\"__11 _604\"></span>ch finansiell riskhant<span class=\"__11 _602\"></span>ering forts.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.009986877px; bottom:618.8856px;\">A<span class=\"__11 _602\"></span>vst\u00e4mning mo<span class=\"__11 _602\"></span>t rapport \u00f6v<span class=\"__11 _602\"></span>er finansiell st<span class=\"__11 _602\"></span>\u00e4llning<span class=\"__11 _708\"> </span><span class=\"ws41_6\">2022-12-31<span class=\"__11 _15e\"> </span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.009986877px; bottom:604.1436px;\">Tillg\u00e5ngar<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:589.4017px;\">Finansiella instrumen<span class=\"__11 _602\"></span>t enligt kat<span class=\"__11 _602\"></span>egorierna i IFRS 9<span class=\"__11 _a4\"> </span>41 2<span class=\"__11 _602\"></span>58<span class=\"__11 _676\"> </span>46 563<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.009986877px; bottom:574.65967px;\">\u00d6vriga tillg\u00e5ngar<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls8_11 ws19_11\" style=\"left:0.009986877px; bottom:557.54254px;\">F\u00f6rvaltni<span class=\"__11 _604\"></span>ngsfa<span class=\"__11 _604\"></span>stigh<span class=\"__11 _604\"></span>eter<span class=\"__11 _15f\"> </span><span class=\"ls40_3 ws3_11\">3 758<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:542.80054px;\">Materiella och immateriella tillg\u00e5ngar<span class=\"__11 _763\"> </span>12 451<span class=\"__11 _5d_6\"> </span>11 889<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:528.05853px;\">Materiella tillg\u00e5ngar<span class=\"__11 _631\"></span>, nyttjander<span class=\"__11 _602\"></span>\u00e4tter<span class=\"__11 _764\"> </span>3 256<span class=\"__11 _663\"> </span>3 314<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:513.3165px;\">Placeringar i join<span class=\"__11 _602\"></span>t ven<span class=\"__11 _602\"></span>tures och intr<span class=\"__11 _602\"></span>essef<span class=\"__11 _602\"></span>\u00f6ret<span class=\"__11 _602\"></span>ag<span class=\"__11 _765\"> </span>2 901<span class=\"__11 _663\"> </span>2 185<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:498.57452px;\">Netto<span class=\"__11 _602\"></span>tillg\u00e5ngar i fonder<span class=\"__11 _602\"></span>ade pensionsplaner<span class=\"__11 _13e\"> </span>2 400<span class=\"__11 _663\"> </span>2 138<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.009986877px; bottom:483.83255px;\">Skatt<span class=\"__11 _602\"></span>efor<span class=\"__11 _602\"></span>dringar<span class=\"__11 _766\"> </span><span class=\"ws43_6\">2 243<span class=\"__11 _663\"> </span>3 231<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.009986877px; bottom:469.09055px;\">Oms\u00e4ttningsfas<span class=\"__11 _602\"></span>tigheter<span class=\"__11 _767\"> </span><span class=\"ws43_6\">58 47<span class=\"__11 _602\"></span>4<span class=\"__11 _9e_1\"> </span>49 74<span class=\"__11 _602\"></span>5<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:454.34854px;\">Oms\u00e4ttningsfas<span class=\"__11 _602\"></span>tigheter<span class=\"__11 _650\"></span>, nyttjander\u00e4tter<span class=\"__11 _de_1\"> </span><span class=\"ls3b_3 ws58_1\">3<span class=\"__11 _604\"></span> 676<span class=\"__11 _663\"> </span><span class=\"ls1f_10 ws2a_10\">3 289<span class=\"__11 _649\"> </span></span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws53_2\" style=\"left:0.009986877px; bottom:439.60654px;\">Material och varulager<span class=\"__11 _768\"> </span><span class=\"ws43_6\">1 300<span class=\"__11 _700\"> </span>1 090<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:425.41055px;\">F<span class=\"__11 _602\"></span>ordringar p\u00e5 best\u00e4llar<span class=\"__11 _602\"></span>e av uppdrag<span class=\"__11 _602\"></span> <span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:413.70795px;\">enligt entr<span class=\"__11 _602\"></span>eprenadavtal<span class=\"__11 _fe_1\"> </span><span class=\"ls5_11 ws24_11\">7 7<span class=\"__11 _604\"></span>72<span class=\"__11 _663\"> </span></span>5 451<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:398.96594px;\">\u00d6vriga r\u00f6rels<span class=\"__11 _602\"></span>efor<span class=\"__11 _602\"></span>dringar<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h8_11 ff1_11 fs5_11 fc0_11 sc0_11 ls47_1 ws68\" style=\"left:96.02278px; bottom:402.01898px;\">1)<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:382.4319px; bottom:398.98868px;\">12 102<span class=\"__11 _677\"> </span>10 143<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.009986877px; bottom:384.2467px;\">Summa tillg\u00e5ngar<span class=\"__11 _769\"> </span>151 593<span class=\"__11 _616\"> </span><span class=\"ls0_11 ws22_11\">139<span class=\"__11 _604\"></span> 039<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h9_11 ff1_11 fs4_11 fc0_11 sc0_11 ls46_1 ws3f_6\" style=\"left:0.009986877px; bottom:364.30832px;\">1)  <span class=\"__11 _3e_7\"></span>I koncernens<span class=\"__11 _602\"></span> rapport \u00f6ver<span class=\"__11 _602\"></span> finansiell<span class=\"__11 _602\"></span> st\u00e4llning<span class=\"__11 _602\"></span> finns \u00f6<span class=\"__11 _602\"></span>vriga r\u00f6r<span class=\"__11 _602\"></span>elsefordringar<span class=\"__11 _602\"></span> uppg\u00e5ende til<span class=\"__11 _602\"></span>l 27<span class=\"__11 _602\"></span> 726<span class=\"__11 _602\"></span> (25<span class=\"__11 _602\"></span> 212)<span class=\"__11 _602\"></span> Mkr<span class=\"__11 _602\"></span>. Se n<span class=\"__11 _602\"></span>ot 2<span class=\"__11 _602\"></span>4. A<span class=\"__11 _602\"></span>v beloppet<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h9_11 ff1_11 fs4_11 fc0_11 sc0_11 ls0_11 ws6e\" style=\"left:8.456863px; bottom:353.91092px;\">utg<span class=\"__11 _604\"></span>\u00f6r k<span class=\"__11 _604\"></span>und<span class=\"__11 _604\"></span>for<span class=\"__11 _604\"></span>dr<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar 1<span class=\"__11 _604\"></span>5 172 (14 8<span class=\"__11 _604\"></span>63) M<span class=\"__11 _604\"></span>kr. De<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>a re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as s<span class=\"__11 _604\"></span>om f<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>a in<span class=\"__11 _604\"></span>str<span class=\"__11 _604\"></span>um<span class=\"__11 _604\"></span>ent<span class=\"__11 _604\"></span>. Re<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>and<span class=\"__11 _604\"></span>e be<span class=\"__11 _604\"></span>lo<span class=\"__11 _604\"></span>pp u<span class=\"__11 _604\"></span>tg\u00f6<span class=\"__11 _604\"></span>r 12 5<span class=\"__11 _604\"></span>5<span class=\"__11 _604\"></span>4 (10 349) Mk<span class=\"__11 _604\"></span>r oc<span class=\"__11 _604\"></span>h </div><div class=\"t_11 m0_11 h9_11 ff1_11 fs4_11 fc0_11 sc0_11 ls46_1 ws3f_6\" style=\"left:8.456863px; bottom:343.51352px;\">f\u00f6rdelas med<span class=\"__11 _602\"></span> 452 (<span class=\"__11 _602\"></span>206<span class=\"__11 _602\"></span>) Mkr<span class=\"__11 _602\"></span> p\u00e5 finansiella<span class=\"__11 _602\"></span> instrument<span class=\"__11 _602\"></span> och 12 1<span class=\"__11 _602\"></span>02 (<span class=\"__11 _631\"></span>10 143)<span class=\"__11 _602\"></span> Mkr p\u00e5<span class=\"__11 _602\"></span> icke<span class=\"__11 _602\"></span> finansiella instr<span class=\"__11 _602\"></span>ument. I beloppet<span class=\"__11 _602\"></span> som redo<span class=\"__11 _602\"></span>visas som </div><div class=\"t_11 m0_11 h9_11 ff1_11 fs4_11 fc0_11 sc0_11 ls46_1 ws3f_6\" style=\"left:8.456863px; bottom:333.11612px;\">finansiella inst<span class=\"__11 _602\"></span>rument ing\u00e5r<span class=\"__11 _602\"></span> upplupna<span class=\"__11 _602\"></span> r\u00e4ntein<span class=\"__11 _602\"></span>t\u00e4kter<span class=\"__11 _631\"></span>, depositioner et<span class=\"__11 _602\"></span>c. Som ick<span class=\"__11 _602\"></span>e finansiella<span class=\"__11 _602\"></span> instrument<span class=\"__11 _602\"></span> redovisas<span class=\"__11 _602\"></span> exempelv<span class=\"__11 _602\"></span>is int<span class=\"__11 _602\"></span>erims-<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h9_11 ff1_11 fs4_11 fc0_11 sc0_11 ls46_1 ws3f_6\" style=\"left:8.456863px; bottom:322.71872px;\">poster som<span class=\"__11 _602\"></span> ej ut<span class=\"__11 _602\"></span>g\u00f6r upplupna<span class=\"__11 _602\"></span> r\u00e4ntor<span class=\"__11 _631\"></span>, momsfordringar<span class=\"__11 _631\"></span>, fordringar<span class=\"__11 _602\"></span> r\u00f6rande<span class=\"__11 _602\"></span> pensioner och andr<span class=\"__11 _602\"></span>a personalrelater<span class=\"__11 _602\"></span>ade fordri<span class=\"__11 _602\"></span>ngar<span class=\"__11 _602\"></span>.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:499.5545px; bottom:611.63086px;\">Skulder<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:499.5545px; bottom:588.23474px;\">2022-<span class=\"__11 _631\"></span>12-31<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:657.68945px; bottom:598.63605px;\">V<span class=\"__11 _602\"></span>\u00e4rderings-<span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:689.12085px; bottom:588.23474px;\">niv\u00e5<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:724.3197px; bottom:619.43866px;\">V<span class=\"__11 _602\"></span>\u00e4rderade till<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws6a\" style=\"left:724.3197px; bottom:609.03735px;\">verkligt v<span class=\"__11 _602\"></span>\u00e4rde <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:724.3197px; bottom:598.63605px;\">\u00f6v<span class=\"__11 _602\"></span>er resultat-<span class=\"__11 _602\"></span><span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:739.09326px; bottom:588.23474px;\">r\u00e4kningen<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:798.02057px; bottom:619.43866px;\">V<span class=\"__11 _602\"></span>\u00e4rderade till<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:816.6665px; bottom:609.03735px;\">upplupet<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:796.3371px; bottom:598.63605px;\">anskaffnings-<span class=\"__11 _602\"></span><span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:830.25275px; bottom:588.23474px;\">v\u00e4rde<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:884.2522px; bottom:609.03735px;\">Summa<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:876.6221px; bottom:598.63605px;\">redovis<span class=\"__11 _602\"></span>at <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:892.89716px; bottom:588.23474px;\">v\u00e4rde<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:947.6476px; bottom:609.03735px;\">Summa </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:947.6476px; bottom:598.63605px;\">verkligt <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:955.54156px; bottom:588.23474px;\">v\u00e4rde<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:499.5545px; bottom:573.49274px;\">Finansiella instrumen<span class=\"__11 _602\"></span>t<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:499.5545px; bottom:558.75073px;\">R\u00e4nt<span class=\"__11 _602\"></span>eb\u00e4rande skulder och derivat<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:544.0088px;\">Finansiella skulder<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h8_11 ff1_11 fs5_11 fc0_11 sc0_11 ls47_1 ws68\" style=\"left:573.6103px; bottom:547.0408px;\">1)<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:692.7498px; bottom:544.01044px;\">2, 3<span class=\"__11 _4f_6\"> </span><span class=\"ls35_4 ws4d_3\">6<span class=\"__11 _604\"></span>19<span class=\"__11 _680\"> </span></span>7 418<span class=\"__11 _655\"> </span><span class=\"ls0_11 ws27_10\">8 03<span class=\"__11 _604\"></span>7<span class=\"__11 _643\"> </span></span>8 058<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls33_5 ws4b_3\" style=\"left:765.1744px; bottom:529.26843px;\">619<span class=\"__11 _700\"> </span><span class=\"ls2a_8 ws34_8\">7 418<span class=\"__11 _643\"> </span><span class=\"ls40_3 ws8_11\">8<span class=\"__11 _604\"></span> 037<span class=\"__11 _ac\"> </span></span>8 058<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:499.5545px; bottom:514.5264px;\">R\u00f6relseskulder<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:499.5545px; bottom:499.78442px;\">Lev<span class=\"__11 _602\"></span>eran<span class=\"__11 _602\"></span>t\u00f6rsskulder<span class=\"__11 _2d_7\"> </span><span class=\"ls0_11 ws0_11\">\u2013<span class=\"__11 _d0_1\"> </span></span><span class=\"ws43_6\">13 998<span class=\"__11 _770\"> </span>13 998<span class=\"__11 _770\"> </span>13 998<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:485.04245px;\">\u00d6vriga r\u00f6rels<span class=\"__11 _602\"></span>eskulder<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h8_11 ff1_11 fs5_11 fc0_11 sc0_11 ls0_11 ws0_11\" style=\"left:584.44135px; bottom:488.08005px;\">2)<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws0_11\" style=\"left:700.78406px; bottom:485.04974px;\">\u2013<span class=\"__11 _771\"> </span><span class=\"ls3c_3 ws5e\">694<span class=\"__11 _677\"> </span>694<span class=\"__11 _677\"> </span>694<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls0_11 ws0_11\" style=\"left:774.9582px; bottom:470.30774px;\">0<span class=\"__11 _676\"> </span><span class=\"ls2a_8 ws34_8\">14 692<span class=\"__11 _4b_5\"> </span>14 692<span class=\"__11 _4b_5\"> </span>14 6<span class=\"__11 _602\"></span>92<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:499.5545px; bottom:455.56573px;\">Summa finansiella instrument<span class=\"__11 _699\"> </span><span class=\"ls33_5 ws4b_3\">619<span class=\"__11 _662\"> </span></span>22 110<span class=\"__11 _772\"> </span>22 729<span class=\"__11 _772\"> </span>22 750<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:499.5545px; bottom:422.5243px;\">Skulder<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:499.5545px; bottom:399.12817px;\">2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:657.68945px; bottom:409.52948px;\">V<span class=\"__11 _602\"></span>\u00e4rderings-<span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:689.12085px; bottom:399.12817px;\">niv\u00e5<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:724.3197px; bottom:430.3321px;\">V<span class=\"__11 _602\"></span>\u00e4rderade till<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws6a\" style=\"left:724.3197px; bottom:419.9308px;\">verkligt v<span class=\"__11 _602\"></span>\u00e4rde <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:724.3197px; bottom:409.52948px;\">\u00f6v<span class=\"__11 _602\"></span>er resultat-<span class=\"__11 _602\"></span><span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:739.09326px; bottom:399.12817px;\">r\u00e4kningen<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:798.02057px; bottom:430.3321px;\">V<span class=\"__11 _602\"></span>\u00e4rderade till<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:816.6665px; bottom:419.9308px;\">upplupet<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:796.3371px; bottom:409.52948px;\">anskaffnings-<span class=\"__11 _602\"></span><span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:830.25275px; bottom:399.12817px;\">v\u00e4rde<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:884.2522px; bottom:419.9308px;\">Summa<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:876.6221px; bottom:409.52948px;\">redovis<span class=\"__11 _602\"></span>at <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:892.89716px; bottom:399.12817px;\">v\u00e4rde<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:947.6476px; bottom:419.9308px;\">Summa </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:947.6476px; bottom:409.52948px;\">verkligt <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:955.54156px; bottom:399.12817px;\">v\u00e4rde<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:499.5545px; bottom:384.38617px;\">Finansiella instrumen<span class=\"__11 _602\"></span>t<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:499.5545px; bottom:369.6442px;\">R\u00e4nt<span class=\"__11 _602\"></span>eb\u00e4rande skulder och derivat<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:354.9022px;\">Finansiella skulder<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h8_11 ff1_11 fs5_11 fc0_11 sc0_11 ls47_1 ws68\" style=\"left:573.6103px; bottom:357.93417px;\">1)<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:692.7498px; bottom:354.90387px;\">2, 3<span class=\"__11 _4f_6\"> </span><span class=\"ws41_6\">561<span class=\"__11 _680\"> </span><span class=\"ls35_4 ws1b_11\">8<span class=\"__11 _604\"></span> 193<span class=\"__11 _616\"> </span><span class=\"ls32_6 ws59\">8 75<span class=\"__11 _604\"></span>4<span class=\"__11 _655\"> </span><span class=\"ls0_11 ws27_10\">8 822<span class=\"__11 _649\"> </span></span></span></span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:765.1744px; bottom:340.16187px;\">561<span class=\"__11 _663\"> </span><span class=\"ls33_5 ws1e_11\">8 193<span class=\"__11 _655\"> </span><span class=\"ls2c_7 ws36_8\">8 754<span class=\"__11 _643\"> </span><span class=\"ls0_11 ws22_11\">8 822<span class=\"__11 _649\"> </span></span></span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:499.5545px; bottom:325.41986px;\">R\u00f6relseskulder<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:499.5545px; bottom:310.6779px;\">Lev<span class=\"__11 _602\"></span>eran<span class=\"__11 _602\"></span>t\u00f6rsskulder<span class=\"__11 _2d_7\"> </span><span class=\"ls0_11 ws0_11\">\u2013<span class=\"__11 _d0_1\"> </span></span><span class=\"ws43_6\">12 426<span class=\"__11 _bf_1\"> </span>12 426<span class=\"__11 _770\"> </span>12 426<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:295.93588px;\">\u00d6vriga r\u00f6rels<span class=\"__11 _602\"></span>eskulder<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h8_11 ff1_11 fs5_11 fc0_11 sc0_11 ls0_11 ws0_11\" style=\"left:584.44135px; bottom:298.97357px;\">2)<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws0_11\" style=\"left:700.78406px; bottom:295.94327px;\">\u2013<span class=\"__11 _625\"> </span><span class=\"ls3a_3 ws54_2\">367<span class=\"__11 _5d_6\"> </span>3<span class=\"__11 _604\"></span>67<span class=\"__11 _5d_6\"> </span>3<span class=\"__11 _604\"></span>67<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls0_11 ws0_11\" style=\"left:774.9582px; bottom:281.2013px;\">0<span class=\"__11 _9e_1\"> </span><span class=\"ls2a_8 ws34_8\">12 794<span class=\"__11 _4b_5\"> </span>12 794<span class=\"__11 _4b_5\"> </span>12 794<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:499.5545px; bottom:266.4593px;\">Summa finansiella instrument<span class=\"__11 _699\"> </span><span class=\"ws41_6\">561<span class=\"__11 _16a\"> </span></span>20 987<span class=\"__11 _13d\"> </span>21 548<span class=\"__11 _770\"> </span>21 616<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h9_11 ff1_11 fs4_11 fc0_11 sc0_11 ls46_1 ws3f_6\" style=\"left:499.5545px; bottom:246.52274px;\">1)  <span class=\"__11 _3e_7\"></span>Redovisat v<span class=\"__11 _602\"></span>\u00e4rde f<span class=\"__11 _602\"></span>\u00f6r finansiella<span class=\"__11 _602\"></span> skulder<span class=\"__11 _631\"></span>, totalt<span class=\"__11 _602\"></span> 8 03<span class=\"__11 _602\"></span>7 (<span class=\"__11 _602\"></span>8 754<span class=\"__11 _631\"></span>) Mkr,<span class=\"__11 _602\"></span> redovisas<span class=\"__11 _602\"></span> i rapporten<span class=\"__11 _602\"></span> \u00f6ver<span class=\"__11 _602\"></span> finansiell st<span class=\"__11 _602\"></span>\u00e4llning<span class=\"__11 _602\"></span> tillsammans<span class=\"__11 _602\"></span> med finansiella<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h9_11 ff1_11 fs4_11 fc0_11 sc0_11 ls0_11 ws6e\" style=\"left:507.15106px; bottom:236.12534px;\">sk<span class=\"__11 _604\"></span>uld<span class=\"__11 _604\"></span>er 7 5<span class=\"__11 _604\"></span>68 (8 169) Mk<span class=\"__11 _604\"></span>r fr<span class=\"__11 _604\"></span>\u00e5n no<span class=\"__11 _604\"></span>t 27 oc<span class=\"__11 _604\"></span>h ti<span class=\"__11 _604\"></span>ll\u00e4<span class=\"__11 _604\"></span>gg<span class=\"__11 _604\"></span>sk\u00f6<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>il<span class=\"__11 _604\"></span>lin<span class=\"__11 _604\"></span>g om 4<span class=\"__11 _604\"></span>69 (58<span class=\"__11 _604\"></span>5) Mk<span class=\"__11 _604\"></span>r fr\u00e5<span class=\"__11 _604\"></span>n not 2<span class=\"__11 _604\"></span>9. Till<span class=\"__11 _604\"></span>\u00e4g<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>k\u00f6p<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>kil<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>ng in<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>r i fi<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>nsi<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>la s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r </div><div class=\"t_11 m0_11 h9_11 ff1_11 fs4_11 fc0_11 sc0_11 ls46_1 ws3f_6\" style=\"left:507.15106px; bottom:225.72794px;\">v\u00e4rderade<span class=\"__11 _602\"></span> till<span class=\"__11 _602\"></span> verkligt<span class=\"__11 _602\"></span> v\u00e4rde<span class=\"__11 _602\"></span> med 469<span class=\"__11 _602\"></span> (<span class=\"__11 _602\"></span>430) Mkr<span class=\"__11 _602\"></span> och i<span class=\"__11 _602\"></span> finansiella sku<span class=\"__11 _602\"></span>lder v\u00e4r<span class=\"__11 _602\"></span>derade till<span class=\"__11 _602\"></span> upplupet<span class=\"__11 _602\"></span> anskaffningsv<span class=\"__11 _602\"></span>\u00e4rde med<span class=\"__11 _602\"></span> 0 (<span class=\"__11 _602\"></span>155)<span class=\"__11 _602\"></span> Mkr<span class=\"__11 _602\"></span>. Under </div><div class=\"t_11 m0_11 h9_11 ff1_11 fs4_11 fc0_11 sc0_11 ls0_11 ws6e\" style=\"left:507.15106px; bottom:215.33054px;\">\u00e5re<span class=\"__11 _604\"></span>t ha<span class=\"__11 _604\"></span>r 88 (46) Mk<span class=\"__11 _604\"></span>r be<span class=\"__11 _604\"></span>tal<span class=\"__11 _604\"></span>at<span class=\"__11 _604\"></span>s ut av t<span class=\"__11 _604\"></span>ill<span class=\"__11 _604\"></span>\u00e4g<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>k\u00f6p<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>ki<span class=\"__11 _604\"></span>lli<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>, 39 (38) Mk<span class=\"__11 _604\"></span>r ti<span class=\"__11 _604\"></span>llko<span class=\"__11 _604\"></span>mm<span class=\"__11 _604\"></span>it so<span class=\"__11 _604\"></span>m r\u00e4<span class=\"__11 _604\"></span>nteu<span class=\"__11 _604\"></span>tgi<span class=\"__11 _604\"></span>f<span class=\"__11 _604\"></span>t, y<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>e -<span class=\"__11 _604\"></span>67 (0) Mkr til<span class=\"__11 _604\"></span>lko<span class=\"__11 _604\"></span>mm<span class=\"__11 _604\"></span>it so<span class=\"__11 _604\"></span>m til<span class=\"__11 _604\"></span>l<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h9_11 ff1_11 fs4_11 fc0_11 sc0_11 ls0_11 ws6e\" style=\"left:507.15106px; bottom:204.93314px;\">l\u00e4<span class=\"__11 _604\"></span>gg<span class=\"__11 _604\"></span>sk\u00f6<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>ill<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>g, o<span class=\"__11 _604\"></span>ch e<span class=\"__11 _604\"></span>n upp<span class=\"__11 _604\"></span>l\u00f6<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>g har g<span class=\"__11 _604\"></span>jo<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>ts m<span class=\"__11 _604\"></span>ed 0 (5) M<span class=\"__11 _604\"></span>kr.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h9_11 ff1_11 fs4_11 fc0_11 sc0_11 ls46_1 ws3f_6\" style=\"left:499.5545px; bottom:190.84634px;\">2)<span class=\"__11 _602\"></span>  <span class=\"__11 _611\"></span>\u00d6vriga finansiella<span class=\"__11 _602\"></span> r\u00f6relseskulder<span class=\"__11 _631\"></span>, totalt<span class=\"__11 _602\"></span> 14<span class=\"__11 _602\"></span> 692<span class=\"__11 _602\"></span> (12<span class=\"__11 _602\"></span> 794<span class=\"__11 _631\"></span>) Mkr redovisas<span class=\"__11 _602\"></span> i rapporten<span class=\"__11 _602\"></span> \u00f6ver<span class=\"__11 _602\"></span> finansiell st<span class=\"__11 _602\"></span>\u00e4llning<span class=\"__11 _602\"></span> tillsammans med<span class=\"__11 _602\"></span> lever<span class=\"__11 _602\"></span>ant\u00f6rs<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h9_11 ff1_11 fs4_11 fc0_11 sc0_11 ls0_11 ws6e\" style=\"left:507.15106px; bottom:180.44894px;\">sk<span class=\"__11 _604\"></span>uld<span class=\"__11 _604\"></span>er p<span class=\"__11 _604\"></span>\u00e5 13 9<span class=\"__11 _604\"></span>98 (1<span class=\"__11 _604\"></span>2 246) Mk<span class=\"__11 _604\"></span>r oc<span class=\"__11 _604\"></span>h \u00f6vri<span class=\"__11 _604\"></span>ga f<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>a in<span class=\"__11 _604\"></span>str<span class=\"__11 _604\"></span>um<span class=\"__11 _604\"></span>ent o<span class=\"__11 _604\"></span>m 694 (367) M<span class=\"__11 _604\"></span>kr. T<span class=\"__11 _602\"></span>otal<span class=\"__11 _604\"></span>a ba<span class=\"__11 _604\"></span>lan<span class=\"__11 _604\"></span>sp<span class=\"__11 _604\"></span>os<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>n up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>\u00e5r ti<span class=\"__11 _604\"></span>ll 41 84<span class=\"__11 _604\"></span>0 (36 6<span class=\"__11 _604\"></span>42) M<span class=\"__11 _604\"></span>kr. Se </div><div class=\"t_11 m0_11 h9_11 ff1_11 fs4_11 fc0_11 sc0_11 ls46_1 ws3f_6\" style=\"left:507.15106px; bottom:170.05154px;\">not 30.<span class=\"__11 _602\"></span> Som finansiel<span class=\"__11 _602\"></span>la \u00f6vri<span class=\"__11 _602\"></span>ga r\u00f6relseskulder<span class=\"__11 _602\"></span> redovisas uppl<span class=\"__11 _602\"></span>upna r\u00e4nt<span class=\"__11 _602\"></span>ekostnader<span class=\"__11 _631\"></span>, utst\u00e4llda<span class=\"__11 _602\"></span> men ej<span class=\"__11 _602\"></span> inl\u00f6sta check<span class=\"__11 _602\"></span>ar<span class=\"__11 _602\"></span>, sku<span class=\"__11 _602\"></span>lder f\u00f6r<span class=\"__11 _602\"></span> obetalda<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h9_11 ff1_11 fs4_11 fc0_11 sc0_11 ls46_1 ws3f_6\" style=\"left:507.15106px; bottom:159.65414px;\">fastigheter<span class=\"__11 _602\"></span> etc.<span class=\"__11 _602\"></span> \u00d6vriga r\u00f6relseskulder<span class=\"__11 _631\"></span>, icke<span class=\"__11 _602\"></span> finansiella, \u00e4<span class=\"__11 _602\"></span>r ex<span class=\"__11 _602\"></span>empelvis in<span class=\"__11 _602\"></span>terimsposter<span class=\"__11 _602\"></span> som ej u<span class=\"__11 _602\"></span>tg\u00f6r upplupna<span class=\"__11 _602\"></span> r\u00e4nt<span class=\"__11 _602\"></span>or<span class=\"__11 _602\"></span>, momsskulder<span class=\"__11 _631\"></span>, skulder </div><div class=\"t_11 m0_11 h9_11 ff1_11 fs4_11 fc0_11 sc0_11 ls46_1 ws3f_6\" style=\"left:507.15106px; bottom:149.25674px;\">r\u00f6rande pensioner<span class=\"__11 _602\"></span> och andra<span class=\"__11 _602\"></span> personalrelaterade<span class=\"__11 _602\"></span> skulder<span class=\"__11 _602\"></span>. R<span class=\"__11 _602\"></span>\u00f6relseskulderna \u00e4r<span class=\"__11 _602\"></span> v\u00e4rderade<span class=\"__11 _602\"></span> till<span class=\"__11 _602\"></span> upplupet ansk<span class=\"__11 _602\"></span>affningsv\u00e4<span class=\"__11 _602\"></span>rde<span class=\"__11 _649\"> </span>.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc1_11 sc0_11 ls0_11 ws0_11\" style=\"left:0.009986877px; bottom:726.297px;\">Koncern\u00f6<span class=\"__11 _602\"></span>versikt<span class=\"__11 _644\"> </span>V<span class=\"__11 _602\"></span>erksamhe<span class=\"__11 _602\"></span>t<span class=\"__11 _645\"> </span>Bolagsstyrning<span class=\"__11 _644\"> </span>H\u00e5llbarhet<span class=\"__11 _646\"> </span><span class=\"ff2_11\">Finansiell information<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h5_11 ff1_11 fs2_11 fc1_11 sc0_11 ls4d ws71\" style=\"left:0.009986877px; bottom:2.079193px;\">139<span class=\"__11 _604\"></span> <span class=\"__11 _647\"> </span><span class=\"fs3_11 ls0_11 ws0_11\">Skansk<span class=\"__11 _602\"></span>a \u00c5rs- och h\u00e5llbarhetsredo<span class=\"__11 _602\"></span>visning 2022<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc1_11 sc0_11 ls0_11 ws0_11\" style=\"left:0.009986877px; bottom:698.65924px;\">Finansiell analys  <span class=\"__11 _648\"> </span> Koncernr<span class=\"__11 _602\"></span>esultat  <span class=\"__11 _648\"> </span> <span class=\"ff2_11\">Noter</span>  <span class=\"__11 _648\"> </span> Nya ers\u00e4ttningsrik<span class=\"__11 _602\"></span>tlinjer <span class=\"__11 _648\"> </span>Revisionsber<span class=\"__11 _602\"></span>\u00e4ttelse  <span class=\"__11 _648\"> </span> Revisorns h\u00e5llbarhe<span class=\"__11 _602\"></span>tsrapport <span class=\"__11 _648\"> </span> K<span class=\"__11 _602\"></span>vartalsinf<span class=\"__11 _602\"></span>ormation  <span class=\"__11 _648\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__11 _602\"></span>vest<span class=\"__11 _602\"></span>erark<span class=\"__11 _602\"></span>alender  <span class=\"__11 _648\"> </span> Adresser<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h7_11 ff3_10 fs4_11 fc2_9 sc0_11 ls15_11 ws0_11\" style=\"left:0.009986877px; bottom:653.5712px;\">Not 6. Finansiella instrumen<span class=\"__11 _631\"></span>t o<span class=\"__11 _604\"></span>ch finansiell riskhant<span class=\"__11 _602\"></span>ering forts.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.009986877px; bottom:618.8856px;\">A<span class=\"__11 _602\"></span>vst\u00e4mning mo<span class=\"__11 _602\"></span>t rapport \u00f6v<span class=\"__11 _602\"></span>er finansiell st<span class=\"__11 _602\"></span>\u00e4llning<span class=\"__11 _708\"> </span><span class=\"ws41_6\">2022-12-31<span class=\"__11 _15e\"> </span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.009986877px; bottom:604.1436px;\">Eget k<span class=\"__11 _631\"></span>apital och skulder<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:589.4017px;\">Finansiella instrumen<span class=\"__11 _602\"></span>t<span class=\"__11 _fe_1\"> </span>22 729<span class=\"__11 _662\"> </span>21 548<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.009986877px; bottom:574.65967px;\">\u00d6vriga skulder<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:559.91766px;\">Eget k<span class=\"__11 _602\"></span>apital<span class=\"__11 _16b\"> </span>55 255<span class=\"__11 _668\"> </span>45 465<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.009986877px; bottom:545.17566px;\">Pensioner<span class=\"__11 _16c\"> </span><span class=\"ws43_6\">2 891<span class=\"__11 _700\"> </span>5 9<span class=\"__11 _602\"></span>36<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.009986877px; bottom:530.43365px;\">Leasingskulder<span class=\"__11 _16d\"> </span><span class=\"ls1f_10 ws2a_10\">7 281<span class=\"__11 _623\"> </span></span><span class=\"ws43_6\">6 960<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.009986877px; bottom:515.69165px;\">Skatt<span class=\"__11 _602\"></span>eskulder<span class=\"__11 _f3_1\"> </span><span class=\"ws43_6\">2 331<span class=\"__11 _663\"> </span><span class=\"ls44_2 ws3e_7\">1 96<span class=\"__11 _604\"></span>4<span class=\"__11 _649\"> </span></span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.009986877px; bottom:500.94965px;\">A<span class=\"__11 _602\"></span>vs\u00e4ttningar<span class=\"__11 _16e\"> </span><span class=\"ls0_11 ws27_10\">9 899<span class=\"__11 _662\"> </span></span><span class=\"ws43_6\">10 654<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.009986877px; bottom:486.20764px;\">A<span class=\"__11 _602\"></span>vtalsskulder<span class=\"__11 _16f\"> </span><span class=\"ws43_6\">24 059<span class=\"__11 _16a\"> </span>22 664<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:471.46564px;\">\u00d6vriga r\u00f6rels<span class=\"__11 _602\"></span>eskulder<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h8_11 ff1_11 fs5_11 fc0_11 sc0_11 ls47_1 ws68\" style=\"left:85.12111px; bottom:474.5144px;\">1)<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:381.00867px; bottom:471.4841px;\">27 148<span class=\"__11 _668\"> </span>23 848<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.009986877px; bottom:456.7421px;\">Summa Eget k<span class=\"__11 _631\"></span>apital och skulder<span class=\"__11 _773\"> </span>151 593<span class=\"__11 _616\"> </span><span class=\"ls0_11 ws22_11\">139<span class=\"__11 _604\"></span> 039<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h9_11 ff1_11 fs4_11 fc0_11 sc0_11 ls46_1 ws3f_6\" style=\"left:0.009986877px; bottom:436.80386px;\">1)  <span class=\"__11 _3e_7\"></span>\u00d6vriga finansiella r<span class=\"__11 _602\"></span>\u00f6relseskulder<span class=\"__11 _602\"></span>, t<span class=\"__11 _602\"></span>otalt<span class=\"__11 _602\"></span> 14<span class=\"__11 _602\"></span> 692<span class=\"__11 _602\"></span> (12<span class=\"__11 _602\"></span> 794<span class=\"__11 _631\"></span>) Mkr redovisas<span class=\"__11 _602\"></span> i rapporten<span class=\"__11 _602\"></span> \u00f6ver<span class=\"__11 _602\"></span> finansiell st<span class=\"__11 _602\"></span>\u00e4llning<span class=\"__11 _602\"></span> tillsammans med<span class=\"__11 _602\"></span> lev<span class=\"__11 _602\"></span>erant\u00f6rs<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h9_11 ff1_11 fs4_11 fc0_11 sc0_11 ls0_11 ws6e\" style=\"left:8.456863px; bottom:426.40646px;\">sk<span class=\"__11 _604\"></span>uld<span class=\"__11 _604\"></span>er p<span class=\"__11 _604\"></span>\u00e5 13 9<span class=\"__11 _604\"></span>98 (1<span class=\"__11 _604\"></span>2 426) Mkr o<span class=\"__11 _604\"></span>ch \u00f6<span class=\"__11 _604\"></span>vri<span class=\"__11 _604\"></span>ga f<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>a in<span class=\"__11 _604\"></span>str<span class=\"__11 _604\"></span>um<span class=\"__11 _604\"></span>ent o<span class=\"__11 _604\"></span>m 694 (367) Mk<span class=\"__11 _604\"></span>r. T<span class=\"__11 _631\"></span>o<span class=\"__11 _604\"></span>tal<span class=\"__11 _604\"></span>a ba<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>ste<span class=\"__11 _604\"></span>n up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>\u00e5r ti<span class=\"__11 _604\"></span>ll 41 84<span class=\"__11 _604\"></span>0 (36 6<span class=\"__11 _604\"></span>42) M<span class=\"__11 _604\"></span>kr. Se </div><div class=\"t_11 m0_11 h9_11 ff1_11 fs4_11 fc0_11 sc0_11 ls46_1 ws3f_6\" style=\"left:8.456863px; bottom:416.00906px;\">not 30.<span class=\"__11 _602\"></span> Som finansiel<span class=\"__11 _602\"></span>la \u00f6vri<span class=\"__11 _602\"></span>ga r\u00f6relseskulder<span class=\"__11 _602\"></span> redovisas uppl<span class=\"__11 _602\"></span>upna r\u00e4nt<span class=\"__11 _602\"></span>ekostnader<span class=\"__11 _631\"></span>, utst\u00e4llda<span class=\"__11 _602\"></span> men ej<span class=\"__11 _602\"></span> inl\u00f6sta check<span class=\"__11 _602\"></span>ar<span class=\"__11 _602\"></span>, sku<span class=\"__11 _602\"></span>lder f\u00f6r<span class=\"__11 _602\"></span> obetalda </div><div class=\"t_11 m0_11 h9_11 ff1_11 fs4_11 fc0_11 sc0_11 ls46_1 ws3f_6\" style=\"left:8.456863px; bottom:405.61166px;\">fastigheter<span class=\"__11 _602\"></span> etc.<span class=\"__11 _602\"></span> \u00d6vriga r\u00f6relseskulder<span class=\"__11 _631\"></span>, icke<span class=\"__11 _602\"></span> finansiella, \u00e4<span class=\"__11 _602\"></span>r ex<span class=\"__11 _602\"></span>empelvis in<span class=\"__11 _602\"></span>terimsposter<span class=\"__11 _602\"></span> som ej u<span class=\"__11 _602\"></span>tg\u00f6r upplupna<span class=\"__11 _602\"></span> r\u00e4nt<span class=\"__11 _602\"></span>or<span class=\"__11 _602\"></span>, momsskulder<span class=\"__11 _631\"></span>, skulder </div><div class=\"t_11 m0_11 h9_11 ff1_11 fs4_11 fc0_11 sc0_11 ls46_1 ws3f_6\" style=\"left:8.456863px; bottom:395.21426px;\">r\u00f6rande pensioner<span class=\"__11 _602\"></span> och andra<span class=\"__11 _602\"></span> personalrelaterade<span class=\"__11 _602\"></span> skulder<span class=\"__11 _602\"></span>. R<span class=\"__11 _602\"></span>\u00f6relseskulderna \u00e4r<span class=\"__11 _602\"></span> v\u00e4rderade<span class=\"__11 _602\"></span> till<span class=\"__11 _602\"></span> upplupet ansk<span class=\"__11 _602\"></span>affningsv\u00e4<span class=\"__11 _602\"></span>rde.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls33_5 ws4b_3\" style=\"left:239.00238px; bottom:349.87793px;\">20<span class=\"__11 _604\"></span>2<span class=\"__11 _604\"></span>2-12-<span class=\"__11 _604\"></span>31<span class=\"__11 _b_11\"> </span><span class=\"ls34_4 ws4a_3\">2<span class=\"__11 _604\"></span>0<span class=\"__11 _604\"></span>21<span class=\"__11 _604\"></span>-1<span class=\"__11 _604\"></span>2-<span class=\"__11 _604\"></span>3<span class=\"__11 _604\"></span>1<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.009986877px; bottom:335.68195px;\">Upplysning om kvittning <span class=\"ls0_11 ws0_11\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.009986877px; bottom:323.97934px;\">\u2013 finansiella instrument<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:214.36868px; bottom:334.38065px;\">Finansiella </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:219.30997px; bottom:323.97934px;\">tillg\u00e5ngar<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:288.06958px; bottom:334.38065px;\">Finansiella </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:302.84796px; bottom:323.97934px;\">skulder<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:361.77048px; bottom:334.38065px;\">Finansiella </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:366.71176px; bottom:323.97934px;\">tillg\u00e5ngar<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:435.47137px; bottom:334.38065px;\">Finansiella </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:450.2498px; bottom:323.97934px;\">skulder<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:0.009986877px; bottom:309.78336px;\">Bruttobelopp<span class=\"__11 _774\"> </span><span class=\"ws43_6\">41 258<span class=\"__11 _676\"> </span>22 729<span class=\"__11 _676\"> </span>46 563<span class=\"__11 _9e_1\"> </span>21 54<span class=\"__11 _604\"></span>8<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:295.58734px;\">Belopp som har kvittats<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.009986877px; bottom:281.39136px;\">Redovis<span class=\"__11 _602\"></span>at i balansr\u00e4kningen<span class=\"__11 _671\"> </span>41 258<span class=\"__11 _16a\"> </span>22 729<span class=\"__11 _16a\"> </span>46 563<span class=\"__11 _676\"> </span>21 548<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.009986877px; bottom:252.99933px;\">Belopp som omfattas av<span class=\"__11 _602\"></span> avtal om nettning<span class=\"__11 _11d\"> </span><span class=\"ws41_6\">-130<span class=\"__11 _667\"> </span>-<span class=\"__11 _602\"></span>130<span class=\"__11 _698\"> </span><span class=\"ls9_11 ws26_10\">-37<span class=\"__11 _698\"> </span>-37<span class=\"__11 _649\"> </span></span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.009986877px; bottom:238.33014px;\">Nettobelopp eft<span class=\"__11 _602\"></span>er avtal om nettning<span class=\"__11 _11e\"> </span>41 128<span class=\"__11 _16a\"> </span><span class=\"ls18_10 ws27_10\">22 59<span class=\"__11 _604\"></span>9<span class=\"__11 _16a\"> </span><span class=\"ls2c_7 ws36_8\">4<span class=\"__11 _604\"></span>6 5<span class=\"__11 _604\"></span>26<span class=\"__11 _6c_5\"> </span></span></span>21 511<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls1_11 ws4_11\" style=\"left:499.5545px; bottom:623.11456px;\">Finansiella instrumen<span class=\"__11 _602\"></span>ts p\u00e5verk<span class=\"__11 _631\"></span>an p\u00e5 koncernens<span class=\"__11 _602\"></span> resultatr\u00e4kning,<span class=\"__11 _602\"></span> \u00f6vri<span class=\"__11 _602\"></span>gt to<span class=\"__11 _602\"></span>talresultat<span class=\"__11 _602\"></span> och eget<span class=\"__11 _602\"></span> kapit<span class=\"__11 _602\"></span>al<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:499.5545px; bottom:603.72076px;\">Int\u00e4k<span class=\"__11 _602\"></span>ter och k<span class=\"__11 _602\"></span>ostnader fr<span class=\"__11 _602\"></span>\u00e5n finansiella instrument r<span class=\"__11 _602\"></span>edovisat i result<span class=\"__11 _602\"></span>atr\u00e4kningen<span class=\"__11 _6f_4\"> </span><span class=\"ls29_8 ws40_6\">2022<span class=\"__11 _c4_1\"> </span>202<span class=\"__11 _604\"></span>1<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:499.5545px; bottom:589.5248px;\">Redovis<span class=\"__11 _602\"></span>at i r\u00f6relser<span class=\"__11 _602\"></span>esultate<span class=\"__11 _602\"></span>t<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:575.32874px;\">R\u00e4n<span class=\"__11 _602\"></span>teko<span class=\"__11 _602\"></span>stnader p\u00e5 finansiella skulder v<span class=\"__11 _602\"></span>\u00e4rderade till ansk<span class=\"__11 _631\"></span>affningsv\u00e4rde<span class=\"__11 _af\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _693\"> </span></span><span class=\"ws41_6\">-2<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:561.13275px;\">Kassafl\u00f6dess\u00e4kringar<span class=\"__11 _602\"></span> borttagna ur ege<span class=\"__11 _602\"></span>t kapital och r<span class=\"__11 _602\"></span>edovisade i r<span class=\"__11 _602\"></span>esultatr\u00e4kningen<span class=\"__11 _705\"> </span><span class=\"ls5_11 ws48_4\">20<span class=\"__11 _4f_6\"> </span><span class=\"ls40_3 ws60\">1<span class=\"__11 _604\"></span>52<span class=\"__11 _649\"> </span></span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:499.5545px; bottom:546.93677px;\">Summa int\u00e4k<span class=\"__11 _602\"></span>ter och k<span class=\"__11 _602\"></span>ostnader i r<span class=\"__11 _602\"></span>\u00f6relseresult<span class=\"__11 _602\"></span>atet<span class=\"__11 _775\"> </span><span class=\"ls33_5 ws4b_3\">19<span class=\"__11 _5a_6\"> </span></span><span class=\"ws41_6\">150<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:499.5545px; bottom:525.36975px;\">Redovis<span class=\"__11 _602\"></span>at i finansnettot<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws53_2\" style=\"left:499.5545px; bottom:511.17377px;\">R\u00e4n<span class=\"__11 _602\"></span>tein<span class=\"__11 _602\"></span>t\u00e4kt<span class=\"__11 _602\"></span>er p\u00e5 tillg\u00e5ngar v\u00e4rder<span class=\"__11 _602\"></span>ade till verkligt v\u00e4r<span class=\"__11 _602\"></span>de<span class=\"__11 _776\"> </span><span class=\"ls3e_3 ws5c\">147<span class=\"__11 _14c\"> </span><span class=\"ls2b_8 ws44_6\">40<span class=\"__11 _649\"> </span></span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:496.97772px;\">R\u00e4n<span class=\"__11 _602\"></span>tein<span class=\"__11 _602\"></span>t\u00e4kt<span class=\"__11 _602\"></span>er p\u00e5 tillg\u00e5ngar v<span class=\"__11 _602\"></span>\u00e4rderade till upplupe<span class=\"__11 _602\"></span>t anskaffningsv<span class=\"__11 _602\"></span>\u00e4rde<span class=\"__11 _710\"> </span><span class=\"ws41_6\">142<span class=\"__11 _720\"> </span><span class=\"ls0_11 ws0_11\">8<span class=\"__11 _649\"> </span></span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:482.78174px;\">R\u00e4n<span class=\"__11 _602\"></span>tein<span class=\"__11 _602\"></span>t\u00e4kt<span class=\"__11 _602\"></span>er p\u00e5 kassa och bank<span class=\"__11 _c6_1\"> </span><span class=\"ws41_6\">66<span class=\"__11 _14c\"> </span><span class=\"ls5_11 ws48_4\">20<span class=\"__11 _649\"> </span></span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:499.5545px; bottom:468.58575px;\">Utdelningar<span class=\"__11 _777\"> </span>31<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:454.38974px;\">F<span class=\"__11 _602\"></span>\u00f6r\u00e4ndring av marknads<span class=\"__11 _602\"></span>v\u00e4rde p\u00e5 finansiella tillg\u00e5ngar <span class=\"__11 _602\"></span>v\u00e4rder<span class=\"__11 _602\"></span>ade till verkligt <span class=\"__11 _602\"></span>v\u00e4rde<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:442.68716px;\">via resultatr<span class=\"__11 _602\"></span>\u00e4kningen<span class=\"__11 _778\"> </span><span class=\"ls0_11 ws0_11\">2<span class=\"__11 _12b\"> </span>1<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:428.49115px;\">F<span class=\"__11 _602\"></span>\u00f6r\u00e4ndring av marknads<span class=\"__11 _602\"></span>v\u00e4rde p\u00e5 finansiella skulder <span class=\"__11 _602\"></span>v\u00e4rder<span class=\"__11 _602\"></span>ade till verkligt <span class=\"__11 _602\"></span>v\u00e4rde<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:416.78854px;\">via resultatr<span class=\"__11 _602\"></span>\u00e4kningen<span class=\"__11 _779\"> </span><span class=\"ls0_11 ws0_11\">7<span class=\"__11 _720\"> </span>3<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:402.59256px;\">\u00c5t<span class=\"__11 _602\"></span>erf\u00f6ring av<span class=\"__11 _602\"></span> nedskrivning h\u00e4nf\u00f6rlig till e<span class=\"__11 _602\"></span>ventuella fr<span class=\"__11 _602\"></span>amtida kr<span class=\"__11 _602\"></span>editf\u00f6rlus<span class=\"__11 _602\"></span>ter<span class=\"__11 _d6_1\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _f5_1\"> </span><span class=\"ls35_4 ws4d_3\">24<span class=\"__11 _649\"> </span></span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:388.39655px;\">Netto kurs<span class=\"__11 _602\"></span>differens<span class=\"__11 _602\"></span>er<span class=\"__11 _778\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _761\"> </span></span><span class=\"ws41_6\">10<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:499.5545px; bottom:374.20056px;\">Summa int\u00e4k<span class=\"__11 _602\"></span>ter i finansne<span class=\"__11 _602\"></span>ttot<span class=\"__11 _a0_1\"> </span><span class=\"ls0_11 ws0_11\">395<span class=\"__11 _5a_6\"> </span></span><span class=\"ws41_6\">105<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:499.5545px; bottom:348.97458px;\">Int\u00e4k<span class=\"__11 _602\"></span>ter och k<span class=\"__11 _602\"></span>ostnader fr<span class=\"__11 _602\"></span>\u00e5n finansiella instrument r<span class=\"__11 _602\"></span>edovisat i result<span class=\"__11 _602\"></span>atr\u00e4kningen<span class=\"__11 _6f_4\"> </span><span class=\"ls29_8 ws40_6\">2022<span class=\"__11 _c4_1\"> </span>202<span class=\"__11 _604\"></span>1<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws53_2\" style=\"left:499.5545px; bottom:334.77856px;\">R\u00e4n<span class=\"__11 _602\"></span>teko<span class=\"__11 _602\"></span>stnader p\u00e5 finansiella skulder v\u00e4rder<span class=\"__11 _602\"></span>ade till verkligt v\u00e4rde via<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:499.5545px; bottom:323.07596px;\">resultatr<span class=\"__11 _602\"></span>\u00e4kningen <span class=\"__11 _780\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _604\"></span>8<span class=\"__11 _693\"> </span></span>-9<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:308.87997px;\">R\u00e4n<span class=\"__11 _602\"></span>teko<span class=\"__11 _602\"></span>stnader p\u00e5 finansiella skulder v<span class=\"__11 _602\"></span>\u00e4rderade till upplupe<span class=\"__11 _602\"></span>t anskaffnings<span class=\"__11 _602\"></span>v\u00e4rde<span class=\"__11 _12b\"> </span><span class=\"ls1a_10 ws2e_9\">-<span class=\"__11 _604\"></span>237<span class=\"__11 _c7_1\"> </span><span class=\"ls2e_6 ws45_6\">-169<span class=\"__11 _649\"> </span></span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:294.68396px;\">F<span class=\"__11 _602\"></span>\u00f6r\u00e4ndring av marknads<span class=\"__11 _602\"></span>v\u00e4rde p\u00e5 finansiella tillg\u00e5ngar <span class=\"__11 _602\"></span>v\u00e4rder<span class=\"__11 _602\"></span>ade till verkligt <span class=\"__11 _602\"></span>v\u00e4rde<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:282.98138px;\">via resultatr<span class=\"__11 _602\"></span>\u00e4kningen<span class=\"__11 _781\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _693\"> </span></span><span class=\"ws41_6\">-2<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:268.78537px;\">F<span class=\"__11 _602\"></span>\u00f6r\u00e4ndring av marknads<span class=\"__11 _602\"></span>v\u00e4rde p\u00e5 finansiella skulder <span class=\"__11 _602\"></span>v\u00e4rder<span class=\"__11 _602\"></span>ade till verkligt <span class=\"__11 _602\"></span>v\u00e4rde<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:257.08276px;\">via resultatr<span class=\"__11 _602\"></span>\u00e4kningen<span class=\"__11 _782\"> </span><span class=\"ls12_11 wsf_11\">-4<span class=\"__11 _681\"> </span></span><span class=\"ws41_6\">-3<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:242.88678px;\">Nedskrivning h\u00e4nf\u00f6rlig till e<span class=\"__11 _602\"></span>ventuella fr<span class=\"__11 _602\"></span>amtida kr<span class=\"__11 _602\"></span>editf\u00f6rlus<span class=\"__11 _602\"></span>ter<span class=\"__11 _b1\"> </span><span class=\"ws41_6\">-5<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:228.69077px;\">Netto kurs<span class=\"__11 _602\"></span>differens<span class=\"__11 _602\"></span>er<span class=\"__11 _17a\"> </span><span class=\"ws41_6\">-5<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:214.49477px;\">Kos<span class=\"__11 _602\"></span>tnad f\u00f6r l\u00e5nepr<span class=\"__11 _602\"></span>ogram<span class=\"__11 _768\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _604\"></span>2<span class=\"__11 _695\"> </span>-16<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:200.29877px;\">Bankkostnader och \u00f6<span class=\"__11 _602\"></span>vrigt<span class=\"__11 _17b\"> </span><span class=\"ws41_6\">-29<span class=\"__11 _ed_1\"> </span>-29<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:499.5545px; bottom:186.10277px;\">Summa kos<span class=\"__11 _602\"></span>tnader i finansnetto<span class=\"__11 _602\"></span>t<span class=\"__11 _9a_1\"> </span><span class=\"ws41_6\">-312<span class=\"__11 _657\"> </span><span class=\"ls29_8 ws40_6\">-228<span class=\"__11 _649\"> </span></span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:499.5545px; bottom:171.90677px;\">Netto in<span class=\"__11 _602\"></span>t\u00e4kt<span class=\"__11 _602\"></span>er och kos<span class=\"__11 _602\"></span>tnader fr\u00e5n finansiella instrumen<span class=\"__11 _602\"></span>t redo<span class=\"__11 _602\"></span>visat i </div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws41_6\" style=\"left:499.5545px; bottom:160.20418px;\">resultatr<span class=\"__11 _602\"></span>\u00e4kningen<span class=\"__11 _17c\"> </span><span class=\"ls0_11 ws0_11\">82<span class=\"__11 _667\"> </span><span class=\"ls34_4 ws4a_3\">-125</span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:131.81218px;\"> <span class=\"__11 _621\"> </span> <span class=\"__11 _611\"></span>varav r<span class=\"__11 _602\"></span>\u00e4nt<span class=\"__11 _602\"></span>eint<span class=\"__11 _602\"></span>\u00e4kter<span class=\"__11 _602\"></span> p\u00e5 finansiella tillg\u00e5ngar som int<span class=\"__11 _602\"></span>e v\u00e4r<span class=\"__11 _602\"></span>derats till <span class=\"__11 _602\"></span>verkligt v\u00e4r<span class=\"__11 _602\"></span>de </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:508.43268px; bottom:120.10957px;\">via resultatr<span class=\"__11 _602\"></span>\u00e4kningen<span class=\"__11 _fc_1\"> </span><span class=\"ls5_11 ws48_4\">208<span class=\"__11 _f5_1\"> </span><span class=\"ls1f_10 ws5a\">28</span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:499.5545px; bottom:105.913574px;\"> <span class=\"__11 _621\"> </span> <span class=\"__11 _611\"></span>varav r<span class=\"__11 _602\"></span>\u00e4nt<span class=\"__11 _602\"></span>ekos<span class=\"__11 _602\"></span>tnader p\u00e5 finansiella skulder som in<span class=\"__11 _602\"></span>te v<span class=\"__11 _602\"></span>\u00e4rderats till <span class=\"__11 _602\"></span>verkligt v<span class=\"__11 _602\"></span>\u00e4rde </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:508.43268px; bottom:94.210976px;\">via resultatr<span class=\"__11 _602\"></span>\u00e4kningen<span class=\"__11 _768\"> </span><span class=\"ws41_6\">-238<span class=\"__11 _5e_5\"> </span>-<span class=\"__11 _602\"></span>171<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc1_11 sc0_11 ls0_11 ws0_11\" style=\"left:0.009986877px; bottom:726.297px;\">Koncern\u00f6<span class=\"__11 _602\"></span>versikt<span class=\"__11 _644\"> </span>V<span class=\"__11 _602\"></span>erksamhe<span class=\"__11 _602\"></span>t<span class=\"__11 _645\"> </span>Bolagsstyrning<span class=\"__11 _644\"> </span>H\u00e5llbarhet<span class=\"__11 _646\"> </span><span class=\"ff2_11\">Finansiell information<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h5_11 ff1_11 fs2_11 fc1_11 sc0_11 ls4e ws72\" style=\"left:0.009986877px; bottom:2.079193px;\">140<span class=\"__11 _604\"></span> <span class=\"__11 _647\"> </span><span class=\"fs3_11 ls0_11 ws0_11\">Skansk<span class=\"__11 _602\"></span>a \u00c5rs- och h\u00e5llbarhetsredo<span class=\"__11 _602\"></span>visning 2022<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc1_11 sc0_11 ls0_11 ws0_11\" style=\"left:0.009986877px; bottom:698.65924px;\">Finansiell analys  <span class=\"__11 _648\"> </span> Koncernr<span class=\"__11 _602\"></span>esultat  <span class=\"__11 _648\"> </span> <span class=\"ff2_11\">Noter</span>  <span class=\"__11 _648\"> </span> Nya ers\u00e4ttningsrik<span class=\"__11 _602\"></span>tlinjer <span class=\"__11 _648\"> </span>Revisionsber<span class=\"__11 _602\"></span>\u00e4ttelse  <span class=\"__11 _648\"> </span> Revisorns h\u00e5llbarhe<span class=\"__11 _602\"></span>tsrapport <span class=\"__11 _648\"> </span> K<span class=\"__11 _602\"></span>vartalsinf<span class=\"__11 _602\"></span>ormation  <span class=\"__11 _648\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__11 _602\"></span>vest<span class=\"__11 _602\"></span>erark<span class=\"__11 _602\"></span>alender  <span class=\"__11 _648\"> </span> Adresser<span class=\"__11 _649\"> </span></div>A<span class=\"__11 _602\"></span>vst\u00e4mning mo<span class=\"__11 _602\"></span>t finansnetto<span class=\"__11 _602\"></span>t<span class=\"__11 _664\"> </span><span class=\"ls29_8 ws40_6\">2<span class=\"__11 _604\"></span>022<span class=\"__11 _c4_1\"> </span>202<span class=\"__11 _604\"></span>1<span class=\"__11 _649\"> </span></span>Summa int<span class=\"__11 _602\"></span>\u00e4kter<span class=\"__11 _602\"></span> fr\u00e5n finansiella instrumen<span class=\"__11 _602\"></span>t i finansnetto<span class=\"__11 _602\"></span>t<span class=\"__11 _17d\"> </span><span class=\"ls0_11 ws0_11\">395<span class=\"__11 _4f_6\"> </span></span><span class=\"ws41_6\">105<span class=\"__11 _649\"> </span></span>Summa kostnader<span class=\"__11 _602\"></span> p\u00e5 finansiella instrument i finansne<span class=\"__11 _602\"></span>ttot<span class=\"__11 _708\"> </span><span class=\"ws41_6\">-312<span class=\"__11 _694\"> </span><span class=\"ls1f_10 ws5a\">-228<span class=\"__11 _649\"> </span></span></span>R\u00e4n<span class=\"__11 _602\"></span>tenett<span class=\"__11 _602\"></span>o p\u00e5 pensioner<span class=\"__11 _17e\"> </span><span class=\"ls2_11 ws32_8\">-48<span class=\"__11 _698\"> </span><span class=\"ls2e_6 ws45_6\">-70<span class=\"__11 _649\"> </span></span></span>R\u00e4n<span class=\"__11 _602\"></span>teko<span class=\"__11 _602\"></span>stnader f<span class=\"__11 _602\"></span>\u00f6r leasingskulder<span class=\"__11 _17f\"> </span><span class=\"ls9_11 ws26_10\">-222<span class=\"__11 _673\"> </span></span><span class=\"ws41_6\">-209<span class=\"__11 _649\"> </span></span>Kapit<span class=\"__11 _602\"></span>aliserade r<span class=\"__11 _602\"></span>\u00e4nt<span class=\"__11 _602\"></span>ekostnader<span class=\"__11 _783\"> </span><span class=\"ls3e_3 ws5c\">477<span class=\"__11 _6f_4\"> </span><span class=\"ls1a_10 ws2e_9\">23<span class=\"__11 _604\"></span>4<span class=\"__11 _649\"> </span></span></span>Summa finansnetto<span class=\"__11 _784\"> </span><span class=\"ws41_6\">290<span class=\"__11 _1a_10\"> </span>-168<span class=\"__11 _649\"> </span></span>Se \u00e4ven not 14.<span class=\"__11 _649\"> </span>Int\u00e4k<span class=\"__11 _602\"></span>ter och k<span class=\"__11 _602\"></span>ostnader r<span class=\"__11 _602\"></span>edovisade i \u00f6<span class=\"__11 _602\"></span>vrigt totalr<span class=\"__11 _602\"></span>esultat<span class=\"__11 _df_1\"> </span><span class=\"ls29_8 ws40_6\">2022<span class=\"__11 _5b_6\"> </span>2021<span class=\"__11 _649\"> </span></span>Kassafl\u00f6dess\u00e4kringar<span class=\"__11 _602\"></span> redovis<span class=\"__11 _602\"></span>ade direkt mot e<span class=\"__11 _602\"></span>get kapit<span class=\"__11 _602\"></span>al<span class=\"__11 _785\"> </span><span class=\"ls17_11 ws5d\">266<span class=\"__11 _674\"> </span><span class=\"ls9_11 ws26_10\">-37<span class=\"__11 _649\"> </span></span></span>Kassafl\u00f6dess\u00e4kringar<span class=\"__11 _602\"></span> borttagna ur ege<span class=\"__11 _602\"></span>t kapital och r<span class=\"__11 _602\"></span>edovisade i r<span class=\"__11 _602\"></span>esultatr\u00e4kningen<span class=\"__11 _705\"> </span><span class=\"ls5_11 ws48_4\">20<span class=\"__11 _4f_6\"> </span><span class=\"ls40_3 ws60\">1<span class=\"__11 _604\"></span>52<span class=\"__11 _649\"> </span></span></span>Omr\u00e4kningsdiff<span class=\"__11 _602\"></span>erenser<span class=\"__11 _17b\"> </span><span class=\"ws43_6\">2 464<span class=\"__11 _663\"> </span>1 802<span class=\"__11 _649\"> </span></span>Uppl\u00f6sta omr<span class=\"__11 _602\"></span>\u00e4kningsdiffer<span class=\"__11 _602\"></span>enser p\u00e5 s\u00e5lda bolag<span class=\"__11 _a7\"> </span><span class=\"ls36_4 ws4e_3\">-1<span class=\"__11 _604\"></span>74<span class=\"__11 _705\"> </span><span class=\"ls0_11 ws0_11\">6<span class=\"__11 _649\"> </span></span></span>S\u00e4kring av valut<span class=\"__11 _602\"></span>arisk i utlandsverk<span class=\"__11 _602\"></span>samheter<span class=\"__11 _786\"> </span><span class=\"ls0_11 ws0_11\">81<span class=\"__11 _14c\"> </span><span class=\"ls2b_8 ws44_6\">40<span class=\"__11 _649\"> </span></span></span>Summa<span class=\"__11 _787\"> </span><span class=\"ws34_8\">2 657<span class=\"__11 _700\"> </span>1 963</span> <span class=\"__11 _621\"> </span> <span class=\"__11 _611\"></span>varav r<span class=\"__11 _602\"></span>edovisat i r<span class=\"__11 _602\"></span>eserv f<span class=\"__11 _602\"></span>\u00f6r kassafl\u00f6dess\u00e4kring<span class=\"__11 _788\"> </span><span class=\"ls1f_10 ws5a\">286<span class=\"__11 _698\"> </span></span><span class=\"ws41_6\">115</span> <span class=\"__11 _621\"> </span>varav r<span class=\"__11 _602\"></span>edovisat i omr<span class=\"__11 _602\"></span>\u00e4kningsreserv<span class=\"__11 _cb_1\"> </span>2 371<span class=\"__11 _663\"> </span>1 847<span class=\"__11 _649\"> </span>2 657<span class=\"__11 _700\"> </span>1 963<span class=\"__11 _649\"> </span>Not 6. Finansiella instrumen<span class=\"__11 _631\"></span>t o<span class=\"__11 _604\"></span>ch finansiell riskhant<span class=\"__11 _602\"></span>ering forts.<span class=\"__11 _649\"> </span>S\u00e4kerhet<span class=\"__11 _602\"></span>er<span class=\"__11 _649\"> </span>Konc<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>nen h<span class=\"__11 _604\"></span>ar s<span class=\"__11 _604\"></span>t\u00e4ll<span class=\"__11 _604\"></span>t s\u00e4<span class=\"__11 _604\"></span>kerh<span class=\"__11 _604\"></span>eter i f<span class=\"__11 _604\"></span>orm a<span class=\"__11 _604\"></span>v fi<span class=\"__11 _604\"></span>nan<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>ell<span class=\"__11 _604\"></span>a for<span class=\"__11 _604\"></span>dri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar so<span class=\"__11 _604\"></span>m up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>\u00e5r til<span class=\"__11 _604\"></span>l 77<span class=\"__11 _604\"></span>2 (979) Mkr. Se vid<span class=\"__11 _604\"></span>are n<span class=\"__11 _604\"></span>ot 3<span class=\"__11 _604\"></span>3.<span class=\"__11 _649\"> </span>Dessa s\u00e4kerhe<span class=\"__11 _602\"></span>ter k<span class=\"__11 _602\"></span>an t<span class=\"__11 _602\"></span>as i<span class=\"__11 _602\"></span> anspr\u00e5k a<span class=\"__11 _602\"></span>v best\u00e4llar<span class=\"__11 _602\"></span>e om Sk<span class=\"__11 _602\"></span>ansk<span class=\"__11 _602\"></span>a ej<span class=\"__11 _602\"></span> fullf\u00f6lj<span class=\"__11 _602\"></span>er sina<span class=\"__11 _602\"></span> \u00e5taganden<span class=\"__11 _602\"></span> enligt r<span class=\"__11 _602\"></span>espektive en<span class=\"__11 _602\"></span>treprenad<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>kontrakt. Koncernen har i<span class=\"__11 _602\"></span> varierande omfa<span class=\"__11 _602\"></span>ttning erh\u00e5llit s\u00e4kerheter<span class=\"__11 _602\"></span> f\u00f6r kundfordringar i<span class=\"__11 _602\"></span> form av<span class=\"__11 _602\"></span> garantier utgivna<span class=\"__11 _602\"></span> av<span class=\"__11 _649\"> </span>bank-<span class=\"__11 _602\"></span> och f\u00f6rs\u00e4kringsf\u00f6retag samt i<span class=\"__11 _602\"></span> vissa fall i form<span class=\"__11 _602\"></span> av garantier f<span class=\"__11 _602\"></span>r\u00e5n moder <span class=\"__11 _3e_7\"></span>bol<span class=\"__11 _604\"></span>ag till<span class=\"__11 _602\"></span> best\u00e4llare.<span class=\"__11 _649\"> </span>Not 8<span class=\"__11 _604\"></span>.<span class=\"ff1_11 ls0_11 ws0_11\"> Int<span class=\"__11 _631\"></span>\u00e4kter<span class=\"__11 _649\"> </span></span>Int\u00e4<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>er re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as en<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>gt IF<span class=\"__11 _604\"></span>RS 15 I<span class=\"__11 _604\"></span>nt\u00e4k<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r fr\u00e5<span class=\"__11 _604\"></span>n av<span class=\"__11 _604\"></span>tal m<span class=\"__11 _604\"></span>ed k<span class=\"__11 _604\"></span>und<span class=\"__11 _604\"></span>er o<span class=\"__11 _604\"></span>ch I<span class=\"__11 _604\"></span>FRS 16 L<span class=\"__11 _604\"></span>ea<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>nga<span class=\"__11 _604\"></span>v<span class=\"__11 _604\"></span>tal, s<span class=\"__11 _604\"></span>e not 1<span class=\"__11 _604\"></span>. F\u00f6<span class=\"__11 _604\"></span>r int\u00e4<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>ter e<span class=\"__11 _604\"></span>nli<span class=\"__11 _604\"></span>gt IF<span class=\"__11 _604\"></span>RS<span class=\"__11 _649\"> </span>15, s<span class=\"__11 _604\"></span>e \u00e4ve<span class=\"__11 _604\"></span>n not 9. Int\u00e4k<span class=\"__11 _604\"></span>ter f<span class=\"__11 _604\"></span>r\u00e5n a<span class=\"__11 _604\"></span>vt<span class=\"__11 _604\"></span>al me<span class=\"__11 _604\"></span>d ku<span class=\"__11 _604\"></span>nde<span class=\"__11 _604\"></span>r up<span class=\"__11 _604\"></span>pgi<span class=\"__11 _604\"></span>ck t<span class=\"__11 _604\"></span>ill 16<span class=\"__11 _604\"></span>2 33<span class=\"__11 _604\"></span>6 (142 939<span class=\"__11 _602\"></span>) Mkr, hyres<span class=\"__11 _604\"></span>int\u00e4<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>er fr\u00e5<span class=\"__11 _604\"></span>n le<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>av<span class=\"__11 _604\"></span>ta<span class=\"__11 _604\"></span>l upp<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>gic<span class=\"__11 _604\"></span>k til<span class=\"__11 _604\"></span>l 83<span class=\"__11 _604\"></span>8 (926) Mkr<span class=\"__11 _602\"></span>, be<span class=\"__11 _604\"></span>tr\u00e4f<span class=\"__11 _604\"></span>fa<span class=\"__11 _604\"></span>nde \u00f6v<span class=\"__11 _604\"></span>ri<span class=\"__11 _604\"></span>ga int<span class=\"__11 _604\"></span>\u00e4k<span class=\"__11 _604\"></span>ts<span class=\"__11 _604\"></span>sl<span class=\"__11 _604\"></span>ag s<span class=\"__11 _604\"></span>\u00e5 re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s utd<span class=\"__11 _604\"></span>eln<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar o<span class=\"__11 _604\"></span>ch r<span class=\"__11 _604\"></span>\u00e4ntei<span class=\"__11 _604\"></span>nt\u00e4k<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r i fi<span class=\"__11 _604\"></span>nan<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>tot, s<span class=\"__11 _604\"></span>e not 14<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Int\u00e4k<span class=\"__11 _602\"></span>ter per v<span class=\"__11 _602\"></span>erksamhetsgr<span class=\"__11 _602\"></span>en<span class=\"__11 _789\"> </span><span class=\"ls29_8 ws40_6\">2022<span class=\"__11 _c4_1\"> </span>2<span class=\"__11 _604\"></span>021<span class=\"__11 _649\"> </span></span>Byggverk<span class=\"__11 _602\"></span>samhet<span class=\"__11 _649\"> </span>1)<span class=\"__11 _649\"> </span>156 004<span class=\"__11 _706\"> </span>132 587<span class=\"__11 _649\"> </span>Bostadsutveckling<span class=\"__11 _790\"> </span><span class=\"ws43_6\">10 797<span class=\"__11 _662\"> </span>10 995<span class=\"__11 _649\"> </span></span>Kommersiell f<span class=\"__11 _602\"></span>astighetsutv<span class=\"__11 _602\"></span>eckling<span class=\"__11 _791\"> </span>13 793<span class=\"__11 _662\"> </span>10 772<span class=\"__11 _649\"> </span>F<span class=\"__11 _602\"></span>\u00f6rvaltningsf<span class=\"__11 _602\"></span>astighet<span class=\"__11 _602\"></span>er<span class=\"__11 _792\"> </span><span class=\"ls2b_8 ws44_6\">40<span class=\"__11 _649\"> </span></span>\u00d6vrigt Centralt<span class=\"__11 _18a\"> </span><span class=\"ws41_6\">449<span class=\"__11 _5e_5\"> </span>608</span> <span class=\"__11 _621\"> </span>Elimineringar<span class=\"__11 _602\"></span>, se nedan<span class=\"__11 _18b\"> </span>-<span class=\"__11 _602\"></span>17 909<span class=\"__11 _668\"> </span>-11 09<span class=\"__11 _602\"></span>7<span class=\"__11 _649\"> </span>Summa<span class=\"__11 _18c\"> </span><span class=\"ws34_8\">163 17<span class=\"__11 _602\"></span>4<span class=\"__11 _616\"> </span>143 865<span class=\"__11 _649\"> </span></span>1)  <span class=\"__11 _611\"></span>In<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>n bygg<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>tio<span class=\"__11 _604\"></span>n til<span class=\"__11 _604\"></span>l jo<span class=\"__11 _604\"></span>int ve<span class=\"__11 _604\"></span>ntu<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>s i OP<span class=\"__11 _604\"></span>S<span class=\"__11 _604\"></span>-p<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>f\u00f6<span class=\"__11 _604\"></span>lje<span class=\"__11 _604\"></span>n in<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>r i Byg<span class=\"__11 _604\"></span>gve<span class=\"__11 _604\"></span>rks<span class=\"__11 _604\"></span>am<span class=\"__11 _604\"></span>het<span class=\"__11 _604\"></span>en m<span class=\"__11 _604\"></span>ed 1 524 (2 5<span class=\"__11 _604\"></span>36) M<span class=\"__11 _604\"></span>kr. Eli<span class=\"__11 _604\"></span>min<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ing s<span class=\"__11 _604\"></span>ker e<span class=\"__11 _604\"></span>j d\u00e5 d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>sa i<span class=\"__11 _604\"></span>nt\u00e4<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>er<span class=\"__11 _649\"> </span>utg\u00f6r f<span class=\"__11 _602\"></span>akturering t<span class=\"__11 _602\"></span>ill join<span class=\"__11 _602\"></span>t ven<span class=\"__11 _602\"></span>tures,<span class=\"__11 _602\"></span> vilka<span class=\"__11 _602\"></span> redovisas<span class=\"__11 _602\"></span> enligt k<span class=\"__11 _602\"></span>apitalandelsme<span class=\"__11 _602\"></span>toden.<span class=\"__11 _649\"> </span>Inom Elimineringar redovisas<span class=\"__11 _649\"> </span>2022<span class=\"__11 _c4_1\"> </span>2<span class=\"__11 _604\"></span>021<span class=\"__11 _649\"> </span>Int<span class=\"__11 _602\"></span>ern byggnation till<span class=\"__11 _602\"></span>  Byggverk<span class=\"__11 _602\"></span>samhet<span class=\"__11 _18d\"> </span><span class=\"ls5_11 ws48_4\">-20<span class=\"__11 _683\"> </span></span><span class=\"ws41_6\">-85</span> Bostadsutveckling<span class=\"__11 _602\"></span> <span class=\"__11 _18e\"> </span><span class=\"ws43_6\">-5 757<span class=\"__11 _654\"> </span>-4 971</span> <span class=\"__11 _621\"> </span>Kommersiell fastighe<span class=\"__11 _602\"></span>tsutveckling<span class=\"__11 _18f\"> </span>-<span class=\"__11 _602\"></span>7 833<span class=\"__11 _665\"> </span>-5 171<span class=\"__11 _649\"> </span>Int<span class=\"__11 _602\"></span>erna fastighe<span class=\"__11 _602\"></span>tsf\u00f6rs\u00e4ljningar<span class=\"__11 _8a_1\"> </span>-3 909<span class=\"__11 _694\"> </span><span class=\"ls18_10 ws55_2\">-4<span class=\"__11 _604\"></span>57<span class=\"__11 _649\"> </span></span>\u00d6vrigt<span class=\"__11 _793\"> </span>-389<span class=\"__11 _1a_10\"> </span>-<span class=\"__11 _604\"></span>413<span class=\"__11 _649\"> </span>Summa<span class=\"__11 _794\"> </span><span class=\"ws34_8\">-17 909<span class=\"__11 _4e_5\"> </span>-11 09<span class=\"__11 _602\"></span>7<span class=\"__11 _649\"> </span></span>\u00d6vrigt<span class=\"__11 _649\"> </span>F\u00f6r tra<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>ak<span class=\"__11 _604\"></span>tio<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>r me<span class=\"__11 _604\"></span>d n\u00e4<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>t\u00e5e<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e se no<span class=\"__11 _604\"></span>t 39<span class=\"__11 _649\"> </span><span class=\"__11 _631\"></span>.<span class=\"__11 _649\"> </span>N<span class=\"__11 _652\"></span>o<span class=\"__11 _651\"></span>t<span class=\"__11 _652\"></span> 7.<span class=\"__11 _651\"></span><span class=\"ff1_11 ls0_11 ws0_11\"> F<span class=\"__11 _602\"></span>\u00f6rv\u00e4rv<span class=\"__11 _602\"></span> av r<span class=\"__11 _602\"></span>\u00f6relse<span class=\"__11 _649\"> </span></span>V<span class=\"__11 _602\"></span>arken under r\u00e4k<span class=\"__11 _602\"></span>enskaps\u00e5ret eller under j\u00e4m<span class=\"__11 _602\"></span>f\u00f6relse\u00e5ret har n\u00e5gra <span class=\"__11 _3e_7\"></span>  <span class=\"__11 _3e_7\"></span>r\u00f6relsef\u00f6r<span class=\"__11 _604\"></span>v\u00e4rv gjor<span class=\"__11 _604\"></span>ts.<span class=\"__11 _649\"> </span>De l<span class=\"__11 _604\"></span>\u00e4mn<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>e upp<span class=\"__11 _604\"></span>lys<span class=\"__11 _604\"></span>ni<span class=\"__11 _604\"></span>nga<span class=\"__11 _604\"></span>rn<span class=\"__11 _604\"></span>a komp<span class=\"__11 _604\"></span>let<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>ras m<span class=\"__11 _604\"></span>ed e<span class=\"__11 _604\"></span>n avs<span class=\"__11 _604\"></span>t\u00e4m<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g mot \u00f6v<span class=\"__11 _604\"></span>rig<span class=\"__11 _604\"></span>a po<span class=\"__11 _604\"></span>ste<span class=\"__11 _604\"></span>r i re<span class=\"__11 _604\"></span>sul<span class=\"__11 _604\"></span>tatr<span class=\"__11 _604\"></span>\u00e4kn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>en o<span class=\"__11 _604\"></span>ch i rappor<span class=\"__11 _604\"></span>t \u00f6v<span class=\"__11 _602\"></span>er finansiell st\u00e4llning. Info<span class=\"__11 _604\"></span>rm<span class=\"__11 _604\"></span>atio<span class=\"__11 _604\"></span>n en<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t sta<span class=\"__11 _604\"></span>nda<span class=\"__11 _604\"></span>rd<span class=\"__11 _604\"></span>en l\u00e4<span class=\"__11 _604\"></span>mn<span class=\"__11 _604\"></span>as i no<span class=\"__11 _604\"></span>t 6. IAS 2<span class=\"__11 _604\"></span>0 Red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>ing a<span class=\"__11 _604\"></span>v sta<span class=\"__11 _604\"></span>tl<span class=\"__11 _604\"></span>ig<span class=\"__11 _604\"></span>a bid<span class=\"__11 _604\"></span>ra<span class=\"__11 _604\"></span>g oc<span class=\"__11 _604\"></span>h up<span class=\"__11 _604\"></span>ply<span class=\"__11 _604\"></span>sni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar om s<span class=\"__11 _604\"></span>tat<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t st\u00f6<span class=\"__11 _604\"></span>d<span class=\"__11 _649\"> </span>Me<span class=\"__11 _604\"></span>d sta<span class=\"__11 _604\"></span>tli<span class=\"__11 _604\"></span>ga st<span class=\"__11 _604\"></span>\u00f6d av<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>s \u00e5tg<span class=\"__11 _604\"></span>\u00e4rd<span class=\"__11 _604\"></span>er fr<span class=\"__11 _604\"></span>\u00e5n s<span class=\"__11 _604\"></span>taten i s<span class=\"__11 _604\"></span>y<span class=\"__11 _604\"></span>fte a<span class=\"__11 _604\"></span>tt l\u00e4m<span class=\"__11 _604\"></span>na e<span class=\"__11 _604\"></span>n ekon<span class=\"__11 _604\"></span>om<span class=\"__11 _604\"></span>isk f<span class=\"__11 _604\"></span>\u00f6rd<span class=\"__11 _604\"></span>el s<span class=\"__11 _604\"></span>om \u00e4<span class=\"__11 _604\"></span>r be<span class=\"__11 _604\"></span>gr\u00e4<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>ad ti<span class=\"__11 _604\"></span>ll et<span class=\"__11 _604\"></span>t  <span class=\"__11 _3e_7\"></span>f\u00f6retag eller<span class=\"__11 _602\"></span> en k<span class=\"__11 _602\"></span>ategori<span class=\"__11 _602\"></span> av f\u00f6r<span class=\"__11 _602\"></span>etag som<span class=\"__11 _602\"></span> uppfyller vissa  <span class=\"__11 _3e_7\"></span>k<span class=\"__11 _604\"></span>rite<span class=\"__11 _604\"></span>rie<span class=\"__11 _604\"></span>r. Statli<span class=\"__11 _604\"></span>ga bi<span class=\"__11 _604\"></span>dra<span class=\"__11 _604\"></span>g \u00e4r s<span class=\"__11 _604\"></span>t\u00f6d f<span class=\"__11 _604\"></span>r\u00e5n s<span class=\"__11 _604\"></span>tate<span class=\"__11 _604\"></span>n i for<span class=\"__11 _604\"></span>m av \u00f6ver<span class=\"__11 _604\"></span>f\u00f6<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>gar a<span class=\"__11 _604\"></span>v re<span class=\"__11 _604\"></span>sur<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>er til<span class=\"__11 _604\"></span>l et<span class=\"__11 _604\"></span>t f\u00f6r<span class=\"__11 _604\"></span>etag i u<span class=\"__11 _604\"></span>tby<span class=\"__11 _604\"></span>te mo<span class=\"__11 _604\"></span>t att f\u00f6re <span class=\"__11 _3e_7\"></span>taget u<span class=\"__11 _602\"></span>ppfyllt eller<span class=\"__11 _602\"></span> kommer<span class=\"__11 _602\"></span> att uppfylla vissa v<span class=\"__11 _602\"></span>illkor<span class=\"__11 _602\"></span> r\u00f6rande<span class=\"__11 _602\"></span> sin ver<span class=\"__11 _602\"></span>ksamhet.<span class=\"__11 _649\"> </span>Statliga bidrag<span class=\"__11 _602\"></span> redovisas som f\u00f6rutbetald<span class=\"__11 _602\"></span> int\u00e4kt alterna<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>tiv<span class=\"__11 _604\"></span>t re<span class=\"__11 _604\"></span>du<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>ion a<span class=\"__11 _604\"></span>v inves<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n n\u00e4r d<span class=\"__11 _604\"></span>et f\u00f6<span class=\"__11 _604\"></span>rel<span class=\"__11 _604\"></span>igg<span class=\"__11 _604\"></span>er r<span class=\"__11 _604\"></span>iml<span class=\"__11 _604\"></span>ig s\u00e4ke<span class=\"__11 _604\"></span>rh<span class=\"__11 _604\"></span>et at<span class=\"__11 _604\"></span>t bid<span class=\"__11 _604\"></span>ra<span class=\"__11 _604\"></span>get ko<span class=\"__11 _604\"></span>mme<span class=\"__11 _604\"></span>r at<span class=\"__11 _604\"></span>t er<span class=\"__11 _604\"></span>h\u00e5l<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>s oc<span class=\"__11 _604\"></span>h at<span class=\"__11 _604\"></span>t kon<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>cernen kom<span class=\"__11 _602\"></span>mer att uppfylla<span class=\"__11 _602\"></span> de villk<span class=\"__11 _631\"></span>or som \u00e4r f\u00f6rkni<span class=\"__11 _602\"></span>ppade me<span class=\"__11 _604\"></span>d bid<span class=\"__11 _604\"></span>rag<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>. R\u00e5det<span class=\"__11 _602\"></span> f\u00f6r finansiell<span class=\"__11 _602\"></span> rapportering<span class=\"__11 _602\"></span> rekommen<span class=\"__11 _602\"></span>dation RF<span class=\"__11 _602\"></span>R 1<span class=\"__11 _602\"></span> Komple<span class=\"__11 _602\"></span>tterande redo<span class=\"__11 _602\"></span>visningsregler<span class=\"__11 _602\"></span> f\u00f6r k<span class=\"__11 _602\"></span>oncerner<span class=\"__11 _649\"> </span>I reko<span class=\"__11 _604\"></span>mm<span class=\"__11 _604\"></span>end<span class=\"__11 _604\"></span>ati<span class=\"__11 _604\"></span>one<span class=\"__11 _604\"></span>n an<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>s vil<span class=\"__11 _604\"></span>ka yt<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>rli<span class=\"__11 _604\"></span>gar<span class=\"__11 _604\"></span>e up<span class=\"__11 _604\"></span>pgi<span class=\"__11 _604\"></span>ft<span class=\"__11 _604\"></span>er so<span class=\"__11 _604\"></span>m skal<span class=\"__11 _604\"></span>l l\u00e4m<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>s f\u00f6r a<span class=\"__11 _604\"></span>tt \u00e5<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>en s<span class=\"__11 _604\"></span>kall va<span class=\"__11 _604\"></span>ra i \u00f6ver<span class=\"__11 _604\"></span>ens<span class=\"__11 _604\"></span>-<span class=\"__11 _649\"> </span>st\u00e4<span class=\"__11 _604\"></span>mme<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>e me<span class=\"__11 _604\"></span>d \u00e5r<span class=\"__11 _604\"></span>sr<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>ovis<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n. D<span class=\"__11 _604\"></span>en t<span class=\"__11 _604\"></span>illko<span class=\"__11 _604\"></span>mm<span class=\"__11 _604\"></span>and<span class=\"__11 _604\"></span>e informat<span class=\"__11 _602\"></span>ionen avser<span class=\"__11 _602\"></span> fr\u00e4mst uppgifter<span class=\"__11 _602\"></span> relater<span class=\"__11 _602\"></span>ade till<span class=\"__11 _602\"></span> personalen. Uppgift om medelant<span class=\"__11 _602\"></span>al anst<span class=\"__11 _602\"></span>\u00e4llda med dels<span class=\"__11 _602\"></span>  <span class=\"__11 _3e_7\"></span>f\u00f6rdelning  <span class=\"__11 _3e_7\"></span>mellan kvinnor och m\u00e4n,<span class=\"__11 _602\"></span> dels f\u00f6rdeln<span class=\"__11 _602\"></span>ing mellan<span class=\"__11 _602\"></span>  <span class=\"__11 _3e_7\"></span>l\u00e4nder<span class=\"__11 _602\"></span>, l\u00e4m<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>s i not 3<span class=\"__11 _604\"></span>6. M<span class=\"__11 _604\"></span>e<span class=\"__11 _604\"></span>del<span class=\"__11 _604\"></span>anta<span class=\"__11 _604\"></span>l an<span class=\"__11 _604\"></span>st\u00e4l<span class=\"__11 _604\"></span>ld<span class=\"__11 _604\"></span>a und<span class=\"__11 _604\"></span>er \u00e5<span class=\"__11 _604\"></span>ret har b<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>\u00e4kn<span class=\"__11 _604\"></span>at<span class=\"__11 _604\"></span>s so<span class=\"__11 _604\"></span>m et<span class=\"__11 _604\"></span>t gen<span class=\"__11 _604\"></span>om<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>itt a<span class=\"__11 _604\"></span>v  <span class=\"__11 _3e_7\"></span>g<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>om<span class=\"__11 _604\"></span>sni<span class=\"__11 _604\"></span>ttl<span class=\"__11 _604\"></span>igt anta<span class=\"__11 _604\"></span>l ans<span class=\"__11 _604\"></span>t\u00e4l<span class=\"__11 _604\"></span>lda f<span class=\"__11 _604\"></span>\u00f6r de u<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>er \u00e5r<span class=\"__11 _604\"></span>et in<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>de k<span class=\"__11 _604\"></span>var<span class=\"__11 _604\"></span>ta<span class=\"__11 _604\"></span>len<span class=\"__11 _604\"></span>. Deltidsanst\u00e4llning motsvarar i denna ber\u00e4kning 60 pro<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>nt av e<span class=\"__11 _604\"></span>n he<span class=\"__11 _604\"></span>ltid<span class=\"__11 _604\"></span>s <span class=\"__11 _611\"></span>an<span class=\"__11 _604\"></span>st\u00e4<span class=\"__11 _604\"></span>lln<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>. An<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>\u00e4ll<span class=\"__11 _604\"></span>da s<span class=\"__11 _604\"></span>om ti<span class=\"__11 _604\"></span>llh<span class=\"__11 _604\"></span>\u00f6r verk<span class=\"__11 _604\"></span>sam<span class=\"__11 _604\"></span>he<span class=\"__11 _604\"></span>ter s<span class=\"__11 _604\"></span>om s<span class=\"__11 _604\"></span>\u00e5lt<span class=\"__11 _604\"></span>s und<span class=\"__11 _604\"></span>er \u00e5<span class=\"__11 _604\"></span>ret i<span class=\"__11 _604\"></span>ng\u00e5<span class=\"__11 _604\"></span>r til<span class=\"__11 _604\"></span>l oc<span class=\"__11 _604\"></span>h me<span class=\"__11 _604\"></span>d avy<span class=\"__11 _604\"></span>ttringsdag. Anst\u00e4llda<span class=\"__11 _602\"></span> i f\u00f6rv\u00e4rvade bolag<span class=\"__11 _602\"></span> ing\u00e5r f<span class=\"__11 _602\"></span>r\u00e5n f\u00f6rv\u00e4rvs<span class=\"__11 _604\"></span>datum.<span class=\"__11 _649\"> </span>Not 1. K<span class=\"__11 _631\"></span>oncernens redovisnings- och v\u00e4rderingsprinciper forts.<span class=\"__11 _649\"> </span>Not 1<span class=\"__11 _651\"></span>.<span class=\"ff1_11 ls0_11 ws0_11\"> Moderbolagets redo<span class=\"__11 _602\"></span>visnings- och v\u00e4r<span class=\"__11 _631\"></span>deringsprincip<span class=\"__11 _604\"></span>er<span class=\"__11 _649\"> </span></span>Mo<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>rbo<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>get h<span class=\"__11 _604\"></span>ar u<span class=\"__11 _604\"></span>ppr<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>tat s<span class=\"__11 _604\"></span>in \u00e5r<span class=\"__11 _604\"></span>sr<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>ovis<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g en<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t \u00e5r<span class=\"__11 _604\"></span>s<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>redovisningslagen och<span class=\"__11 _602\"></span> R\u00e5det<span class=\"__11 _602\"></span> f\u00f6r finansiel<span class=\"__11 _602\"></span>l rapportering<span class=\"__11 _602\"></span> reko<span class=\"__11 _604\"></span>mm<span class=\"__11 _604\"></span>end<span class=\"__11 _604\"></span>ati<span class=\"__11 _604\"></span>on RF<span class=\"__11 _604\"></span>R 2 Red<span class=\"__11 _604\"></span>ovis<span class=\"__11 _604\"></span>ni<span class=\"__11 _604\"></span>ng f\u00f6<span class=\"__11 _604\"></span>r jur<span class=\"__11 _604\"></span>idi<span class=\"__11 _604\"></span>ska p<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>so<span class=\"__11 _604\"></span>ner. RFR 2 i<span class=\"__11 _604\"></span>nne<span class=\"__11 _604\"></span>b\u00e4<span class=\"__11 _604\"></span>r at<span class=\"__11 _604\"></span>t mo<span class=\"__11 _604\"></span>der<span class=\"__11 _604\"></span>bo<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>get i \u00e5<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>en f\u00f6<span class=\"__11 _604\"></span>r de<span class=\"__11 _604\"></span>n juridiska personen skall t<span class=\"__11 _602\"></span>ill\u00e4mpa International Financial Reporting Standards (IFRS<span class=\"__11 _602\"></span>) och Int<span class=\"__11 _602\"></span>ernational Accounting Standards (<span class=\"__11 _602\"></span>IAS)<span class=\"__11 _602\"></span>, utgivna av<span class=\"__11 _602\"></span> International Accounting<span class=\"__11 _602\"></span> Stan<span class=\"__11 _604\"></span>dar<span class=\"__11 _604\"></span>ds B<span class=\"__11 _604\"></span>oa<span class=\"__11 _604\"></span>rd (IA<span class=\"__11 _604\"></span>SB), ti<span class=\"__11 _604\"></span>ll de<span class=\"__11 _604\"></span>n de<span class=\"__11 _604\"></span>l de<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>a ha<span class=\"__11 _604\"></span>r god<span class=\"__11 _604\"></span>k\u00e4nt<span class=\"__11 _604\"></span>s av EU<span class=\"__11 _602\"></span>, samt t<span class=\"__11 _602\"></span>olkningsuttalanden fr\u00e5n IFRS Interpret<span class=\"__11 _602\"></span>ations Co<span class=\"__11 _604\"></span>mmi<span class=\"__11 _604\"></span>tte<span class=\"__11 _604\"></span>e oc<span class=\"__11 _604\"></span>h de<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>s f\u00f6re<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>are S<span class=\"__11 _604\"></span>tand<span class=\"__11 _604\"></span>ing I<span class=\"__11 _604\"></span>nte<span class=\"__11 _604\"></span>rpr<span class=\"__11 _604\"></span>etat<span class=\"__11 _604\"></span>ion Co<span class=\"__11 _604\"></span>mmi<span class=\"__11 _604\"></span>tte<span class=\"__11 _604\"></span>e (SI<span class=\"__11 _604\"></span>C), s\u00e5 l\u00e5<span class=\"__11 _604\"></span>ngt d<span class=\"__11 _604\"></span>et \u00e4r m<span class=\"__11 _604\"></span>\u00f6j<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t ino<span class=\"__11 _604\"></span>m ram<span class=\"__11 _604\"></span>en f<span class=\"__11 _604\"></span>\u00f6r \u00e5r<span class=\"__11 _604\"></span>sre<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>gen o<span class=\"__11 _604\"></span>ch m<span class=\"__11 _604\"></span>ed h<span class=\"__11 _604\"></span>\u00e4n<span class=\"__11 _604\"></span>syn ti<span class=\"__11 _604\"></span>ll s<span class=\"__11 _604\"></span>amb<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>det me<span class=\"__11 _604\"></span>lla<span class=\"__11 _604\"></span>n red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sni<span class=\"__11 _604\"></span>ng o<span class=\"__11 _604\"></span>ch b<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>katt<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g. Re<span class=\"__11 _604\"></span>do<span class=\"__11 _604\"></span>g\u00f6<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>e f\u00f6r d<span class=\"__11 _604\"></span>e olika<span class=\"__11 _602\"></span> redovi<span class=\"__11 _602\"></span>sningsstandarderna<span class=\"__11 _602\"></span> finns i<span class=\"__11 _602\"></span> koncernens<span class=\"__11 _602\"></span> not 1. Dessutom til<span class=\"__11 _602\"></span>l\u00e4mpas Uttalanden<span class=\"__11 _602\"></span> fr\u00e5n R<span class=\"__11 _602\"></span>\u00e5det f\u00f6r<span class=\"__11 _602\"></span> finansiell<span class=\"__11 _602\"></span> rappor<span class=\"__11 _604\"></span>tering. V\u00e4sen<span class=\"__11 _602\"></span>tliga skillnader mo<span class=\"__11 _602\"></span>t k<span class=\"__11 _602\"></span>oncernens redovisningsprinciper<span class=\"__11 _649\"> </span>I enl<span class=\"__11 _604\"></span>igh<span class=\"__11 _604\"></span>et m<span class=\"__11 _604\"></span>ed R<span class=\"__11 _604\"></span>FR 2 til<span class=\"__11 _604\"></span>l\u00e4m<span class=\"__11 _604\"></span>pa<span class=\"__11 _604\"></span>s inte I<span class=\"__11 _604\"></span>FRS 9 f<span class=\"__11 _604\"></span>\u00f6r f<span class=\"__11 _604\"></span>ina<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>iel<span class=\"__11 _604\"></span>la gar<span class=\"__11 _604\"></span>anti<span class=\"__11 _604\"></span>av<span class=\"__11 _604\"></span>tal t<span class=\"__11 _604\"></span>ill f\u00f6<span class=\"__11 _604\"></span>rm<span class=\"__11 _604\"></span>\u00e5n f\u00f6<span class=\"__11 _604\"></span>r dot<span class=\"__11 _604\"></span>ter- oc<span class=\"__11 _604\"></span>h intr<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>f\u00f6r<span class=\"__11 _604\"></span>etag sam<span class=\"__11 _604\"></span>t joi<span class=\"__11 _604\"></span>nt vent<span class=\"__11 _604\"></span>ure<span class=\"__11 _604\"></span>s. I<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>t\u00e4ll<span class=\"__11 _604\"></span>et ti<span class=\"__11 _604\"></span>ll\u00e4<span class=\"__11 _604\"></span>mp<span class=\"__11 _604\"></span>as I<span class=\"__11 _604\"></span>AS 37<span class=\"__11 _631\"></span>, v<span class=\"__11 _604\"></span>ilket  <span class=\"__11 _611\"></span>no<span class=\"__11 _604\"></span>rm<span class=\"__11 _604\"></span>alt inn<span class=\"__11 _604\"></span>eb<span class=\"__11 _604\"></span>\u00e4r at<span class=\"__11 _604\"></span>t n\u00e5<span class=\"__11 _604\"></span>go<span class=\"__11 _604\"></span>n avs<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>tni<span class=\"__11 _604\"></span>ng f\u00f6<span class=\"__11 _604\"></span>r de<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>a \u00e5ta<span class=\"__11 _604\"></span>gan<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n inte red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s d\u00e5 de<span class=\"__11 _604\"></span>t inte \u00e4<span class=\"__11 _604\"></span>r sa<span class=\"__11 _604\"></span>nno<span class=\"__11 _604\"></span>lik<span class=\"__11 _604\"></span>t at<span class=\"__11 _604\"></span>t n<span class=\"__11 _604\"></span>\u00e5go<span class=\"__11 _604\"></span>t ut<span class=\"__11 _604\"></span>fl\u00f6<span class=\"__11 _604\"></span>de a<span class=\"__11 _604\"></span>v res<span class=\"__11 _604\"></span>ur<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>r komm<span class=\"__11 _604\"></span>er a<span class=\"__11 _604\"></span>tt k<span class=\"__11 _604\"></span>r\u00e4va<span class=\"__11 _604\"></span>s f\u00f6r a<span class=\"__11 _604\"></span>tt r<span class=\"__11 _604\"></span>eg<span class=\"__11 _604\"></span>ler<span class=\"__11 _604\"></span>a f\u00f6r<span class=\"__11 _604\"></span>pl<span class=\"__11 _604\"></span>ik<span class=\"__11 _604\"></span>tel<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>n.<span class=\"__11 _649\"> </span>I enl<span class=\"__11 _604\"></span>igh<span class=\"__11 _604\"></span>et m<span class=\"__11 _604\"></span>ed R<span class=\"__11 _604\"></span>FR 2 til<span class=\"__11 _604\"></span>l\u00e4m<span class=\"__11 _604\"></span>pa<span class=\"__11 _604\"></span>s inte I<span class=\"__11 _604\"></span>FRS 1<span class=\"__11 _604\"></span>6 f\u00f6r l<span class=\"__11 _604\"></span>ea<span class=\"__11 _604\"></span>sin<span class=\"__11 _604\"></span>g<span class=\"__11 _604\"></span>-<span class=\"__11 _649\"> </span>av<span class=\"__11 _604\"></span>tal<span class=\"__11 _604\"></span>. I<span class=\"__11 _604\"></span>st\u00e4l<span class=\"__11 _604\"></span>let r<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s lea<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>avgi<span class=\"__11 _604\"></span>fte<span class=\"__11 _604\"></span>r li<span class=\"__11 _604\"></span>nj\u00e4<span class=\"__11 _604\"></span>rt \u00f6ve<span class=\"__11 _604\"></span>r le<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>g<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>pe<span class=\"__11 _604\"></span>rio<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n s\u00e5v<span class=\"__11 _604\"></span>id<span class=\"__11 _604\"></span>a inte et<span class=\"__11 _604\"></span>t an<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>t syst<span class=\"__11 _604\"></span>em<span class=\"__11 _604\"></span>atis<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>t s\u00e4<span class=\"__11 _604\"></span>tt b<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>tre \u00e5ter<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>gla<span class=\"__11 _604\"></span>r de<span class=\"__11 _604\"></span>n ekon<span class=\"__11 _604\"></span>om<span class=\"__11 _604\"></span>iska ny<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>tan \u00f6ve<span class=\"__11 _604\"></span>r tid<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Koncernbidr<span class=\"__11 _602\"></span>ag redo<span class=\"__11 _602\"></span>visas enligt i RFR 2 angiven huvudr<span class=\"__11 _602\"></span>egel.<span class=\"__11 _649\"> </span>Uppgift om f<span class=\"__11 _602\"></span>\u00f6rdelningen mellan<span class=\"__11 _602\"></span> kvinnor och m\u00e4n<span class=\"__11 _602\"></span> f\u00f6r ledande befattningshavare avser situationen p\u00e5 balans<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>dag<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>. M<span class=\"__11 _604\"></span>ed l<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>and<span class=\"__11 _604\"></span>e be<span class=\"__11 _604\"></span>fat<span class=\"__11 _604\"></span>tni<span class=\"__11 _604\"></span>ngs<span class=\"__11 _604\"></span>ha<span class=\"__11 _604\"></span>vare i d<span class=\"__11 _604\"></span>e ol<span class=\"__11 _604\"></span>ika dot<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r-<span class=\"__11 _649\"> </span>f\u00f6retagen avses medlemmarna av respektive aff\u00e4rs-<span class=\"__11 _649\"> </span>enhets ledni<span class=\"__11 _602\"></span>ngsgrupp. In<span class=\"__11 _602\"></span>formationen<span class=\"__11 _602\"></span> l\u00e4mnas i<span class=\"__11 _602\"></span> not<span class=\"__11 _602\"></span>erna 36 oc<span class=\"__11 _604\"></span>h 37<span class=\"__11 _631\"></span>. F\u00f6ru<span class=\"__11 _604\"></span>tom s<span class=\"__11 _604\"></span>ty<span class=\"__11 _604\"></span>rel<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>le<span class=\"__11 _604\"></span>da<span class=\"__11 _604\"></span>m\u00f6te<span class=\"__11 _604\"></span>r oc<span class=\"__11 _604\"></span>h VD i<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>\u00e5r sa<span class=\"__11 _604\"></span>mtli<span class=\"__11 _604\"></span>ga a<span class=\"__11 _604\"></span>ndr<span class=\"__11 _604\"></span>a personer i k<span class=\"__11 _602\"></span>oncernens ledni<span class=\"__11 _602\"></span>ng i den<span class=\"__11 _602\"></span> grupp<span class=\"__11 _602\"></span> f\u00f6r vil<span class=\"__11 _602\"></span>ken<span class=\"__11 _602\"></span> s\u00e4r<span class=\"__11 _602\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>redovisning<span class=\"__11 _602\"></span> sker<span class=\"__11 _602\"></span> av sammanlagda<span class=\"__11 _602\"></span> belopp f\u00f6r<span class=\"__11 _602\"></span> l\u00f6ner och andra ers\u00e4ttn<span class=\"__11 _602\"></span>ingar respektiv<span class=\"__11 _602\"></span>e k<span class=\"__11 _602\"></span>ostnader och<span class=\"__11 _602\"></span> f\u00f6rpliktelser som avser<span class=\"__11 _602\"></span> pensioner och l<span class=\"__11 _602\"></span>iknande f<span class=\"__11 _602\"></span>\u00f6rm\u00e5ner<span class=\"__11 _602\"></span>. Dessuto<span class=\"__11 _602\"></span>m l\u00e4m<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>s sa<span class=\"__11 _604\"></span>mma u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>gif<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r p\u00e5 i<span class=\"__11 _604\"></span>ndi<span class=\"__11 _604\"></span>vid<span class=\"__11 _604\"></span>niv\u00e5 f\u00f6<span class=\"__11 _604\"></span>r var o<span class=\"__11 _604\"></span>ch e<span class=\"__11 _604\"></span>n av styrelse<span class=\"__11 _604\"></span>ledam\u00f6terna och f\u00f6r VD sam<span class=\"__11 _602\"></span>t \u00e4ven f<span class=\"__11 _602\"></span>\u00f6r tidigare s\u00e5dana befattningshavare. Arbetstagarrepresentanter \u00e4r undantagna.<span class=\"__11 _649\"> </span>Upp<span class=\"__11 _604\"></span>ly<span class=\"__11 _604\"></span>sni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar l\u00e4<span class=\"__11 _604\"></span>mna<span class=\"__11 _604\"></span>s i no<span class=\"__11 _604\"></span>t 36 om l<span class=\"__11 _604\"></span>\u00e5n<span class=\"__11 _604\"></span>, st\u00e4<span class=\"__11 _604\"></span>lld<span class=\"__11 _604\"></span>a s\u00e4<span class=\"__11 _604\"></span>kerh<span class=\"__11 _604\"></span>eter och ev<span class=\"__11 _602\"></span>entual <span class=\"__11 _3e_7\"></span>f\u00f6r <span class=\"__11 _3e_7\"></span>pliktelser till<span class=\"__11 _602\"></span> f\u00f6rm\u00e5n<span class=\"__11 _602\"></span> f\u00f6r styrelseledamot och VD i<span class=\"__11 _602\"></span>nom k<span class=\"__11 _602\"></span>oncernen.<span class=\"__11 _649\"> </span>Upp<span class=\"__11 _604\"></span>ly<span class=\"__11 _604\"></span>sni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar l\u00e4<span class=\"__11 _604\"></span>mna<span class=\"__11 _604\"></span>s oc<span class=\"__11 _604\"></span>ks<span class=\"__11 _604\"></span>\u00e5 om e<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>tnin<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>r till r<span class=\"__11 _604\"></span>evi<span class=\"__11 _604\"></span>so<span class=\"__11 _604\"></span>rer oc<span class=\"__11 _604\"></span>h de rev<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>ion<span class=\"__11 _604\"></span>s <span class=\"__11 _611\"></span>f\u00f6r<span class=\"__11 _604\"></span>eta<span class=\"__11 _604\"></span>g d\u00e4r r<span class=\"__11 _604\"></span>evis<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>ern<span class=\"__11 _604\"></span>a ver<span class=\"__11 _604\"></span>kar. Se not 3<span class=\"__11 _604\"></span>8.<span class=\"__11 _649\"> </span>Aktiesparprogrammen Seop 4 och Seop 5 redo<span class=\"__11 _602\"></span>visas som aktierelat<span class=\"__11 _602\"></span>erade <span class=\"__11 _652\"> </span>ers\u00e4ttningar <span class=\"__11 _652\"> </span>som <span class=\"__11 _652\"> </span>regleras <span class=\"__11 _652\"> </span>med <span class=\"__11 _652\"> </span>eget kapita   l  -<span class=\"__11 _649\"> </span>instrument i enlighe<span class=\"__11 _602\"></span>t med IFRS 2. Den del av k<span class=\"__11 _602\"></span>oncernens kostnad f<span class=\"__11 _602\"></span>\u00f6r dessa aktiesparpr<span class=\"__11 _602\"></span>ogram som avser<span class=\"__11 _602\"></span> anst\u00e4llda i dotterf<span class=\"__11 _602\"></span>\u00f6re<span class=\"__11 _602\"></span>tag bokf\u00f6rs hos moderbolage<span class=\"__11 _602\"></span>t som \u00f6kning av redovis<span class=\"__11 _602\"></span>at v\u00e4r<span class=\"__11 _602\"></span>de p\u00e5 andelar i dotterf<span class=\"__11 _602\"></span>\u00f6re<span class=\"__11 _602\"></span>tag och \u00f6kning av eget k<span class=\"__11 _602\"></span>apital. N\u00e4r belopp som k<span class=\"__11 _602\"></span>ommer att debiter<span class=\"__11 _602\"></span>as dotter<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>f\u00f6r<span class=\"__11 _604\"></span>etag fa<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>t\u00e4ll<span class=\"__11 _604\"></span>ts s<span class=\"__11 _604\"></span>ker omf<span class=\"__11 _604\"></span>\u00f6ri<span class=\"__11 _604\"></span>ng ti<span class=\"__11 _604\"></span>ll fo<span class=\"__11 _604\"></span>rdr<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar p<span class=\"__11 _604\"></span>\u00e5 dot<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r-<span class=\"__11 _649\"> </span>f\u00f6r<span class=\"__11 _602\"></span>etag. I de f<span class=\"__11 _602\"></span>all ers\u00e4ttningen fr\u00e5n do<span class=\"__11 _602\"></span>tterf<span class=\"__11 _602\"></span>\u00f6ret<span class=\"__11 _602\"></span>ag f\u00f6r<span class=\"__11 _602\"></span> tillde<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>lade aktier avvik<span class=\"__11 _602\"></span>er fr\u00e5n <span class=\"__11 _602\"></span>vad som tidigare bok<span class=\"__11 _602\"></span>ats som \u00f6kning av redo<span class=\"__11 _602\"></span>visat v\u00e4r<span class=\"__11 _602\"></span>de p\u00e5  <span class=\"__11 _3e_7\"></span> <span class=\"__11 _611\"></span>andelar i dotterf<span class=\"__11 _631\"></span>\u00f6retag reduc<span class=\"__11 _602\"></span>eras redovis<span class=\"__11 _602\"></span>at v\u00e4r<span class=\"__11 _602\"></span>de p\u00e5 andelar i dotterf<span class=\"__11 _602\"></span>\u00f6re<span class=\"__11 _602\"></span>tag till den del som  <span class=\"__11 _3e_7\"></span>beloppet ej \u00f6verstiger tidigar<span class=\"__11 _602\"></span>e redovis<span class=\"__11 _602\"></span>ad \u00f6kning. Even<span class=\"__11 _631\"></span>tuell rest<span class=\"__11 _602\"></span>erande del av ers\u00e4ttningen bokf<span class=\"__11 _602\"></span>\u00f6rs direkt mo<span class=\"__11 _602\"></span>t eget kapit<span class=\"__11 _602\"></span>al. Resultatr\u00e4kningen och balansr\u00e4kningen f\u00f6ljer \u00e5rsredo-<span class=\"__11 _649\"> </span>visningsla<span class=\"__11 _604\"></span>gens uppst\u00e4llningsforme<span class=\"__11 _604\"></span>r<span class=\"__11 _602\"></span>.<span class=\"__11 _649\"> </span>F\u00f6rm\u00e5nsbest\u00e4<span class=\"__11 _602\"></span>mda pensionsplaner<span class=\"__11 _602\"></span> redovisas en<span class=\"__11 _602\"></span>ligt tryggandelagens best\u00e4<span class=\"__11 _602\"></span>mmelser<span class=\"__11 _602\"></span>. Pensions\u00e5<span class=\"__11 _602\"></span>taganden so<span class=\"__11 _604\"></span>m s\u00e4k<span class=\"__11 _604\"></span>ra<span class=\"__11 _604\"></span>s av til<span class=\"__11 _604\"></span>lg<span class=\"__11 _604\"></span>\u00e5ng<span class=\"__11 _604\"></span>ar i p<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>sio<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span> <span class=\"__11 _3e_7\"></span>s<span class=\"__11 _604\"></span>tif<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>e upp<span class=\"__11 _604\"></span>tas e<span class=\"__11 _604\"></span>j i balansr\u00e4kningen<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Andelar i intressef\u00f6retag<span class=\"__11 _602\"></span> och samarbetsarrang<span class=\"__11 _604\"></span>emang, liksom andela<span class=\"__11 _602\"></span>r i do<span class=\"__11 _602\"></span>tterf\u00f6retag, v<span class=\"__11 _602\"></span>\u00e4rderas f<span class=\"__11 _602\"></span>\u00f6re e<span class=\"__11 _602\"></span>vent<span class=\"__11 _602\"></span>uell nedskrivning till anskaffningsv\u00e4rdeN<span class=\"__12 _795\"></span>o<span class=\"__12 _795\"></span>t<span class=\"__12 _796\"></span> 9.<span class=\"__12 _796\"></span><span class=\"ff2_12 ls1_12 ws1_12\"> A<span class=\"__12 _797\"></span>vtals<span class=\"__12 _797\"></span>tillg\u00e5ngar och avtalsskulder<span class=\"__12 _798\"> </span></span>A<span class=\"__12 _797\"></span>vtalstillg\u00e5ngar och avtalsskulder<span class=\"__12 _797\"></span> redovisas enligt IFRS 15 In<span class=\"__12 _797\"></span>t\u00e4kt<span class=\"__12 _797\"></span>er fr\u00e5n avt<span class=\"__12 _797\"></span>al med kunder<span class=\"__12 _797\"></span>, se not 1. F<span class=\"__12 _797\"></span>\u00f6r risker<span class=\"__12 _797\"></span> i p\u00e5g\u00e5ende <span class=\"ls1_12 ws1_12\"> </span>uppdrag, se not 2.<span class=\"__12 _798\"> </span>Uppg<span class=\"__12 _796\"></span>ifter ur resultatr\u00e4<span class=\"__12 _796\"></span>kningen<span class=\"__12 _798\"> </span>Und<span class=\"__12 _796\"></span>er \u00e5re<span class=\"__12 _796\"></span>t uppg<span class=\"__12 _796\"></span>\u00e5r upp<span class=\"__12 _796\"></span>arbeta<span class=\"__12 _796\"></span>de int\u00e4k<span class=\"__12 _796\"></span>ter ti<span class=\"__12 _796\"></span>ll 137 598 (115 0<span class=\"__12 _796\"></span>34) Mkr.<span class=\"__12 _798\"> </span>Uppgifter ur r<span class=\"__12 _797\"></span>apporten \u00f6ver<span class=\"__12 _797\"></span> finansiell st\u00e4llning<span class=\"__12 _799\"> </span><span class=\"ws5_12\">2022-<span class=\"__12 _797\"></span>12-31<span class=\"__12 _800\"> </span>2021<span class=\"__12 _797\"></span>-12-31<span class=\"__12 _798\"> </span></span>A<span class=\"__12 _797\"></span>vtalstillg\u00e5ngar<span class=\"__12 _801\"> </span><span class=\"ls4_12 ws6_12\">7 772<span class=\"__12 _802\"> </span></span><span class=\"ws7_12\">5 451<span class=\"__12 _798\"> </span></span>A<span class=\"__12 _797\"></span>vtalsskulder<span class=\"__12 _803\"> </span><span class=\"ws7_12\">24 059<span class=\"__12 _804\"> </span>22 664<span class=\"__12 _798\"> </span></span>A<span class=\"__12 _797\"></span>vtalstillg\u00e5ngar<span class=\"__12 _805\"> </span><span class=\"ls5_12 ws8_12\">2022<span class=\"__12 _a_11\"> </span>2021<span class=\"__12 _798\"> </span></span>Ing\u00e5ende balans<span class=\"__12 _805\"> </span>5 451<span class=\"__12 _b_12\"> </span><span class=\"ls6_12 ws9_12\">4 599<span class=\"__12 _798\"> </span></span>Upparbetad in<span class=\"__12 _797\"></span>t\u00e4kt under \u00e5r<span class=\"__12 _797\"></span>et, \u00e4nnu ej fakturer<span class=\"__12 _797\"></span>at<span class=\"__12 _c_12\"> </span>6 7<span class=\"__12 _797\"></span>68<span class=\"__12 _d_11\"> </span>3 041<span class=\"__12 _798\"> </span>Upparbetad in<span class=\"__12 _797\"></span>t\u00e4kt under \u00e5r<span class=\"__12 _797\"></span>et, fakturer<span class=\"__12 _797\"></span>at under \u00e5ret<span class=\"__12 _e_12\"> </span>41 268<span class=\"__12 _f_12\"> </span>32 78<span class=\"__12 _797\"></span>7<span class=\"__12 _798\"> </span>F<span class=\"__12 _797\"></span>akturering<span class=\"__12 _806\"> </span><span class=\"ls7_12 wsa_12\">-<span class=\"__12 _796\"></span>46 96<span class=\"__12 _796\"></span>4<span class=\"__12 _807\"> </span></span><span class=\"ws7_12\">-35 647<span class=\"__12 _798\"> </span></span>A<span class=\"__12 _797\"></span>vyttringar<span class=\"__12 _808\"> </span>-36<span class=\"__12 _798\"> </span>Omklassificering<span class=\"__12 _809\"> </span>916<span class=\"__12 _810\"> </span>355<span class=\"__12 _798\"> </span>\u00c5rets kursdiff<span class=\"__12 _797\"></span>erenser<span class=\"__12 _811\"> </span><span class=\"ls8_12 wsb_12\">369<span class=\"__12 _812\"> </span></span><span class=\"ws5_12\">316<span class=\"__12 _798\"> </span></span>Redovis<span class=\"__12 _797\"></span>at v\u00e4rde vid \u00e5rets slut<span class=\"__12 _813\"> </span><span class=\"ls9_12 ws9_12\">7 772<span class=\"__12 _d_11\"> </span></span><span class=\"ws4_12\">5 451<span class=\"__12 _798\"> </span></span>Til<span class=\"__12 _796\"></span>lg\u00e5n<span class=\"__12 _796\"></span>gar so<span class=\"__12 _796\"></span>m uppkom<span class=\"__12 _796\"></span>mer fr<span class=\"__12 _796\"></span>\u00e5n utgif<span class=\"__12 _796\"></span>ter f\u00f6r a<span class=\"__12 _796\"></span>tt erh<span class=\"__12 _796\"></span>\u00e5lla e<span class=\"__12 _796\"></span>ller fu<span class=\"__12 _796\"></span>llg\u00f6<span class=\"__12 _796\"></span>ra ett av<span class=\"__12 _796\"></span>tal m<span class=\"__12 _796\"></span>ed kund i<span class=\"__12 _796\"></span>ng\u00e5r i a<span class=\"__12 _796\"></span>vtal<span class=\"__12 _796\"></span>still<span class=\"__12 _796\"></span>g\u00e5ng<span class=\"__12 _796\"></span>ar och u<span class=\"__12 _796\"></span>pp<span class=\"ws1_12\">-<span class=\"__12 _798\"> </span></span>g\u00e5r t<span class=\"__12 _796\"></span>ill 0 (0) Mkr. Avskr<span class=\"__12 _796\"></span>ivnin<span class=\"__12 _796\"></span>gar up<span class=\"__12 _796\"></span>pg\u00e5r ti<span class=\"__12 _796\"></span>ll 0 (0<span class=\"__12 _797\"></span>) M<span class=\"__12 _796\"></span>kr och n<span class=\"__12 _796\"></span>edsk<span class=\"__12 _796\"></span>rivni<span class=\"__12 _796\"></span>ngar, vilka b<span class=\"__12 _796\"></span>elas<span class=\"__12 _796\"></span>tar pro<span class=\"__12 _796\"></span>jekt<span class=\"__12 _796\"></span>en, till 0 (0) Mk<span class=\"__12 _796\"></span>r<span class=\"__12 _798\"> </span><span class=\"__12 _797\"></span>.<span class=\"__12 _798\"> </span>Fr<span class=\"__12 _797\"></span>amtida in<span class=\"__12 _797\"></span>t\u00e4kter f\u00f6r<span class=\"__12 _797\"></span> \u00e5terst\u00e5ende presta<span class=\"__12 _797\"></span>tions\u00e5taganden f<span class=\"__12 _797\"></span>\u00f6rdelar sig p\u00e5<span class=\"__12 _797\"></span> f\u00f6ljande \u00e5r<span class=\"__12 _797\"></span>.<span class=\"__12 _798\"> </span>F\u00f6rv\u00e4n<span class=\"__12 _797\"></span>tad int\u00e4ktsredov<span class=\"__12 _797\"></span>isning av \u00e5t<span class=\"__12 _797\"></span>erst\u00e5ende prestations\u00e5t<span class=\"__12 _797\"></span>aganden 2022<span class=\"__12 _798\"> </span>2023<span class=\"__12 _d_11\"> </span><span class=\"lsd_12 wsf_12\">2<span class=\"__12 _796\"></span>024<span class=\"__12 _814\"> </span><span class=\"ls5_12 ws8_12\">2025<span class=\"__12 _814\"> </span><span class=\"lse_12 ws10_12\">2026<span class=\"__12 _815\"> </span></span></span>\u22652<span class=\"__12 _796\"></span>027<span class=\"__12 _1a_11\"> </span><span class=\"ls3_12 ws5_12\">Summa<span class=\"__12 _798\"> </span></span></span>Byggverk<span class=\"__12 _797\"></span>samhet<span class=\"__12 _1b_10\"> </span><span class=\"ws7_12\">114 963<span class=\"__12 _1c_11\"> </span>57 565<span class=\"__12 _1c_11\"> </span>33 789<span class=\"__12 _1d_10\"> </span>17 417<span class=\"__12 _b_12\"> </span><span class=\"ls1_12 ws11_12\">6<span class=\"__12 _796\"></span> 037<span class=\"__12 _1e_10\"> </span></span>229 771<span class=\"__12 _798\"> </span></span>Bostadsutveckling<span class=\"__12 _1b_10\"> </span><span class=\"ws7_12\">11 917<span class=\"__12 _d_11\"> </span>4 361<span class=\"__12 _812\"> </span><span class=\"lsf_12 ws12_12\">194<span class=\"__12 _1f_10\"> </span></span>16 472<span class=\"__12 _798\"> </span></span>Kommersiell f<span class=\"__12 _797\"></span>astighetsutve<span class=\"__12 _797\"></span>ckling<span class=\"__12 _816\"> </span>2 683<span class=\"__12 _810\"> </span><span class=\"ls10_12 ws13_12\">570<span class=\"__12 _817\"> </span></span>3 008<span class=\"__12 _818\"> </span>6 261<span class=\"__12 _798\"> </span>Summa<span class=\"__12 _819\"> </span><span class=\"ws4_12\">129 562<span class=\"__12 _804\"> </span><span class=\"ls1_12 ws14_12\">62 497<span class=\"__12 _1c_11\"> </span></span>36 991<span class=\"__12 _815\"> </span>17 417<span class=\"__12 _817\"> </span><span class=\"ls6_12 ws15_12\">6<span class=\"__12 _796\"></span> 037<span class=\"__12 _820\"> </span></span>252 504<span class=\"__12 _798\"> </span></span>F\u00f6rv\u00e4n<span class=\"__12 _797\"></span>tad int\u00e4ktsredov<span class=\"__12 _797\"></span>isning av \u00e5t<span class=\"__12 _797\"></span>erst\u00e5ende prestations\u00e5t<span class=\"__12 _797\"></span>aganden 2021<span class=\"__12 _798\"> </span>2022<span class=\"__12 _814\"> </span><span class=\"lsc_12 wse_12\">20<span class=\"__12 _796\"></span>23<span class=\"__12 _d_11\"> </span><span class=\"lsd_12 wsf_12\">2024<span class=\"__12 _814\"> </span></span></span>2025<span class=\"__12 _f_12\"> </span><span class=\"lse_12 ws10_12\">\u2265<span class=\"__12 _796\"></span>2026<span class=\"__12 _1a_11\"> </span><span class=\"ls3_12 ws5_12\">Summa<span class=\"__12 _798\"> </span></span></span>Byggverk<span class=\"__12 _797\"></span>samhet<span class=\"__12 _821\"> </span><span class=\"ws7_12\">104 96<span class=\"__12 _797\"></span>9<span class=\"__12 _f_12\"> </span><span class=\"ls11_12 ws16_12\">52 7<span class=\"__12 _796\"></span>75<span class=\"__12 _822\"> </span><span class=\"ls12_12 ws17_12\">28 022<span class=\"__12 _823\"> </span></span></span>12 7<span class=\"__12 _797\"></span>43<span class=\"__12 _b_12\"> </span><span class=\"ls6_12 ws9_12\">8 522<span class=\"__12 _1e_10\"> </span></span>207 031<span class=\"__12 _798\"> </span></span>Bostadsutveckling<span class=\"__12 _824\"> </span><span class=\"ws7_12\">8 812<span class=\"__12 _d_11\"> </span>7 9<span class=\"__12 _797\"></span>36<span class=\"__12 _825\"> </span><span class=\"ws5_12\">580<span class=\"__12 _1f_10\"> </span></span>17 328<span class=\"__12 _798\"> </span></span>Kommersiell f<span class=\"__12 _797\"></span>astighetsutve<span class=\"__12 _797\"></span>ckling<span class=\"__12 _2a_9\"> </span><span class=\"ls13_12 ws10_12\">4<span class=\"__12 _796\"></span> 769<span class=\"__12 _a_11\"> </span><span class=\"lsf_12 ws18_12\">1 624<span class=\"__12 _2b_8\"> </span><span class=\"ls2_12 ws19_12\">6 393<span class=\"__12 _798\"> </span></span></span></span>Summa<span class=\"__12 _2c_9\"> </span><span class=\"ws4_12\">118 550<span class=\"__12 _804\"> </span>62 335<span class=\"__12 _804\"> </span><span class=\"ls5_12 ws17_12\">28 602<span class=\"__12 _f_12\"> </span></span>12 743<span class=\"__12 _2d_8\"> </span><span class=\"ls14_12 ws11_12\">8 522<span class=\"__12 _2e_9\"> </span></span>230 7<span class=\"__12 _797\"></span>52<span class=\"__12 _798\"> </span></span>A<span class=\"__12 _797\"></span>vtalsskulder<span class=\"__12 _2f_9\"> </span><span class=\"ls5_12 ws8_12\">2022<span class=\"__12 _a_11\"> </span>20<span class=\"__12 _798\"> </span></span><span class=\"ls5_12 ws8_12\">21<span class=\"__12 _798\"> </span></span>Ing\u00e5ende balans<span class=\"__12 _826\"> </span>22 664<span class=\"__12 _f_12\"> </span><span class=\"lsf_12 ws18_12\">19<span class=\"__12 _796\"></span> 46<span class=\"__12 _798\"> </span></span><span class=\"lsf_12 ws18_12\"><span class=\"__12 _796\"></span>2<span class=\"__12 _798\"> </span></span>F<span class=\"__12 _797\"></span>akturering<span class=\"__12 _827\"> </span><span class=\"ws7_12\">91 072<span class=\"__12 _1c_11\"> </span>82 1<span class=\"__12 _798\"> </span></span><span class=\"ws7_12\">83<span class=\"__12 _798\"> </span></span>Upparbetad in<span class=\"__12 _797\"></span>t\u00e4kt under \u00e5r<span class=\"__12 _797\"></span>et, fakturer<span class=\"__12 _797\"></span>at under \u00e5ret<span class=\"__12 _828\"> </span>-<span class=\"__12 _797\"></span>78 059<span class=\"__12 _829\"> </span>-<span class=\"__12 _797\"></span>71 2<span class=\"__12 _798\"> </span>65<span class=\"__12 _798\"> </span>Upparbetad in<span class=\"__12 _797\"></span>t\u00e4kt under \u00e5r<span class=\"__12 _797\"></span>et, fakturer<span class=\"__12 _797\"></span>at tidigare \u00e5r<span class=\"__12 _830\"> </span>-<span class=\"__12 _797\"></span>11 503<span class=\"__12 _1d_10\"> </span><span class=\"ls15_12 ws1a_12\">-7 9<span class=\"__12 _796\"></span>4<span class=\"__12 _798\"> </span></span><span class=\"ls15_12 ws1a_12\">0<span class=\"__12 _798\"> </span></span>Int<span class=\"__12 _797\"></span>\u00e4ktsjustering <span class=\"__12 _809\"> </span><span class=\"ls11_12 ws1b_12\">-4<span class=\"__12 _796\"></span>75<span class=\"__12 _831\"> </span></span>-48<span class=\"__12 _798\"> </span>0<span class=\"__12 _798\"> </span>A<span class=\"__12 _797\"></span>vyttringar<span class=\"__12 _832\"> </span>-<span class=\"__12 _797\"></span>105<span class=\"__12 _798\"> </span>Omklassificering <span class=\"__12 _833\"> </span><span class=\"ws7_12\">-<span class=\"__12 _797\"></span>1 041<span class=\"__12 _834\"> </span><span class=\"ws5_12\">-5<span class=\"__12 _798\"> </span></span></span><span class=\"ws7_12\"><span class=\"ws5_12\">03<span class=\"__12 _798\"> </span></span></span>\u00c5rets kursdiff<span class=\"__12 _797\"></span>erenser<span class=\"__12 _835\"> </span>1 507<span class=\"__12 _814\"> </span><span class=\"ls16_12 ws1c_12\">1 2<span class=\"__12 _798\"> </span></span><span class=\"ls16_12 ws1c_12\"><span class=\"__12 _796\"></span>07<span class=\"__12 _798\"> </span></span>Redovis<span class=\"__12 _797\"></span>at v\u00e4rde vid \u00e5rets slut<span class=\"__12 _3a_7\"> </span><span class=\"ws4_12\">24 059<span class=\"__12 _829\"> </span>22 6<span class=\"__12 _798\"> </span></span><span class=\"ws4_12\">64<span class=\"__12 _798\"> </span></span>Koncern\u00f6<span class=\"__12 _797\"></span>versikt<span class=\"__12 _3b_7\"> </span>V<span class=\"__12 _797\"></span>erksamhet<span class=\"__12 _3c_8\"> </span>Bolagsstyrning<span class=\"__12 _3b_7\"> </span>H\u00e5llbarhet<span class=\"__12 _3d_8\"> </span><span class=\"ff1_12\">Finansiell information<span class=\"__12 _798\"> </span></span>142<span class=\"__12 _796\"></span> <span class=\"__12 _3e_8\"> </span><span class=\"fs3_12 ls1_12 ws1_12\">Skanska <span class=\"__12 _797\"></span>\u00c5<span class=\"__12 _798\"> </span></span>No<span class=\"__12 _796\"></span>t 10.<span class=\"ff2_12 ls1_12 ws1_12\"> R\u00f6relsens k<span class=\"__12 _797\"></span>ostnader f<span class=\"__12 _797\"></span>\u00f6rdelat per<span class=\"__12 _797\"></span> kostnadsslag<span class=\"__12 _798\"> </span></span>Und<span class=\"__12 _796\"></span>er \u00e5re<span class=\"__12 _796\"></span>t har int\u00e4<span class=\"__12 _796\"></span>kter<span class=\"__12 _796\"></span>na \u00f6kat me<span class=\"__12 _796\"></span>d 1<span class=\"__12 _797\"></span>9 309<span class=\"__12 _796\"></span>Mkr til<span class=\"__12 _796\"></span>l 163 174 (<span class=\"__12 _797\"></span>14<span class=\"__12 _796\"></span>3 865) Mk<span class=\"__12 _796\"></span>r<span class=\"__12 _797\"></span>. T<span class=\"__12 _797\"></span>otala ko<span class=\"__12 _796\"></span>stna<span class=\"__12 _796\"></span>der har \u00f6<span class=\"__12 _796\"></span>kat med 17 5<span class=\"__12 _796\"></span>81 Mkr, till -153 15<span class=\"__12 _796\"></span>3 (<span class=\"__12 _797\"></span>-135 5<span class=\"__12 _796\"></span>72) Mkr. R\u00f6rel<span class=\"__12 _796\"></span>sere<span class=\"__12 _796\"></span>sultat<span class=\"__12 _796\"></span>et har \u00f6kat m<span class=\"__12 _796\"></span>ed 1 728 Mk<span class=\"__12 _796\"></span>r<span class=\"__12 _797\"></span>, till 10 02<span class=\"__12 _796\"></span>1 (<span class=\"__12 _797\"></span>8 293) Mk<span class=\"__12 _796\"></span>r<span class=\"__12 _797\"></span>. 2022<span class=\"__12 _a_11\"> </span>2021<span class=\"__12 _798\"> </span>Int\u00e4k<span class=\"__12 _797\"></span>ter<span class=\"__12 _836\"> </span><span class=\"ws4_12\">163 17<span class=\"__12 _797\"></span>4<span class=\"__12 _1a_11\"> </span>143 865<span class=\"__12 _798\"> </span></span>Personalk<span class=\"__12 _797\"></span>ostnader<span class=\"__12 _798\"> </span>1)<span class=\"__12 _798\"> </span>-30 07<span class=\"__12 _797\"></span>4<span class=\"__12 _807\"> </span>-27 95<span class=\"__12 _797\"></span>2<span class=\"__12 _798\"> </span>A<span class=\"__12 _797\"></span>vskrivningar<span class=\"__12 _2f_9\"> </span><span class=\"ws7_12\">-2 714<span class=\"__12 _823\"> </span>-2 66<span class=\"__12 _797\"></span>9<span class=\"__12 _798\"> </span></span>Nedskrivningar<span class=\"__12 _798\"> </span>2)<span class=\"__12 _798\"> </span>-75<span class=\"__12 _834\"> </span><span class=\"ls3_12 ws5_12\">-298<span class=\"__12 _798\"> </span></span>Redovisat <span class=\"__12 _795\"> </span>v\u00e4rde <span class=\"__12 _837\"> </span>s\u00e5lda   <span class=\"__12 _837\"> </span>oms\u00e4ttnings  f<span class=\"__12 _797\"></span>astigheter<span class=\"__12 _c_12\"> </span><span class=\"ws7_12\">-14 321<span class=\"__12 _807\"> </span>-14 202<span class=\"__12 _798\"> </span></span>Resultat fr<span class=\"__12 _797\"></span>\u00e5n joint v<span class=\"__12 _797\"></span>entures och in<span class=\"__12 _797\"></span>tressef<span class=\"__12 _797\"></span>\u00f6retag<span class=\"__12 _838\"> </span><span class=\"ws5_12\">636<span class=\"__12 _839\"> </span></span> 449<span class=\"__12 _798\"> </span>Resultat s<span class=\"__12 _797\"></span>\u00e5lda materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__12 _840\"> </span><span class=\"ls6_12 ws22_12\">159<span class=\"__12 _841\"> </span></span><span class=\"ls3_12\"> 140<span class=\"__12 _798\"> </span></span>V<span class=\"__12 _797\"></span>\u00e4rdef<span class=\"__12 _797\"></span>\u00f6r\u00e4ndring f\u00f6rv<span class=\"__12 _797\"></span>altningsfastighe<span class=\"__12 _797\"></span>ter<span class=\"__12 _842\"> </span><span class=\"ls3_12\">1 692<span class=\"__12 _798\"> </span></span>Andra r\u00f6r<span class=\"__12 _797\"></span>elsekostnader<span class=\"__12 _798\"> </span>3)<span class=\"__12 _798\"> </span>-<span class=\"__12 _797\"></span>108 456<span class=\"__12 _807\"> </span>-91 040<span class=\"__12 _798\"> </span>T<span class=\"__12 _797\"></span>o<span class=\"__12 _797\"></span>tala kos<span class=\"__12 _797\"></span>tnader<span class=\"__12 _843\"> </span>-153 153<span class=\"__12 _844\"> </span>-135 5<span class=\"__12 _797\"></span>72<span class=\"__12 _798\"> </span>R\u00f6relser<span class=\"__12 _797\"></span>esultat<span class=\"__12 _845\"> </span><span class=\"ws4_12\">10 021<span class=\"__12 _817\"> </span>8 293<span class=\"__12 _798\"> </span></span>1)  <span class=\"__12 _4a_8\"></span>I not 3<span class=\"__12 _796\"></span>6 fram<span class=\"__12 _796\"></span>g\u00e5r vad s<span class=\"__12 _796\"></span>om ing<span class=\"__12 _796\"></span>\u00e5r i pe<span class=\"__12 _796\"></span>rso<span class=\"__12 _796\"></span>nalko<span class=\"__12 _796\"></span>stna<span class=\"__12 _796\"></span>der. 2)  <span class=\"__12 _4a_8\"></span>Ex<span class=\"__12 _796\"></span>klus<span class=\"__12 _796\"></span>ive ned<span class=\"__12 _796\"></span>skr<span class=\"__12 _796\"></span>ivnin<span class=\"__12 _796\"></span>gar/\u00e5ter<span class=\"__12 _796\"></span>f\u00f6ri<span class=\"__12 _796\"></span>ng av ne<span class=\"__12 _796\"></span>dsk<span class=\"__12 _796\"></span>rivni<span class=\"__12 _796\"></span>ngar i j<span class=\"__12 _796\"></span>oint ve<span class=\"__12 _796\"></span>nture<span class=\"__12 _796\"></span>s och in<span class=\"__12 _796\"></span>tres<span class=\"__12 _796\"></span>se <span class=\"__12 _4a_8\"></span>f\u00f6r<span class=\"__12 _796\"></span>etag vi<span class=\"__12 _796\"></span>lka ing<span class=\"__12 _796\"></span>\u00e5r i pos<span class=\"__12 _796\"></span>ten \u201dR<span class=\"__12 _796\"></span>esul<span class=\"__12 _796\"></span>tat fr\u00e5n j<span class=\"__12 _796\"></span>oint ve<span class=\"__12 _796\"></span>nture<span class=\"__12 _796\"></span>s oc<span class=\"__12 _796\"></span>h intre<span class=\"__12 _796\"></span>ssef<span class=\"__12 _796\"></span>\u00f6reta<span class=\"__12 _796\"></span>g\u201d oc<span class=\"__12 _796\"></span>h uppg<span class=\"__12 _796\"></span>\u00e5r till 0 (0) M<span class=\"__12 _796\"></span>kr.<span class=\"__12 _798\"> </span>3)<span class=\"__12 _797\"></span>  <span class=\"__12 _4a_8\"></span>I andra<span class=\"__12 _797\"></span> r\u00f6relsekostnader ing\u00e5<span class=\"__12 _797\"></span>r bland annat<span class=\"__12 _797\"></span> ink\u00f6pt<span class=\"__12 _797\"></span> material,<span class=\"__12 _797\"></span> maskinhyror<span class=\"__12 _797\"></span> och underentrepren\u00f6r<span class=\"__12 _797\"></span>er.<span class=\"__12 _798\"> </span>Not 11<span class=\"__12 _796\"></span>.<span class=\"ff2_12 ls1_12 ws1_12\"> F<span class=\"__12 _797\"></span>\u00f6rs\u00e4ljnings- och administrationsk<span class=\"__12 _797\"></span>ostnader<span class=\"__12 _798\"> </span></span>F\u00f6r<span class=\"__12 _796\"></span>s\u00e4ljn<span class=\"__12 _796\"></span>ings<span class=\"__12 _796\"></span>- och ad<span class=\"__12 _796\"></span>mini<span class=\"__12 _796\"></span>strati<span class=\"__12 _796\"></span>onsko<span class=\"__12 _796\"></span>stnad<span class=\"__12 _796\"></span>er red<span class=\"__12 _796\"></span>ovisa<span class=\"__12 _796\"></span>s i en po<span class=\"__12 _796\"></span>st, se n<span class=\"__12 _796\"></span>ot 1.<span class=\"__12 _798\"> </span>F<span class=\"__12 _797\"></span>\u00f6rs\u00e4ljnings- och administrationskos<span class=\"__12 _797\"></span>tnader<span class=\"__12 _4b_6\"> </span><span class=\"ls5_12 ws8_12\">2022<span class=\"__12 _a_11\"> </span>2021<span class=\"__12 _798\"> </span></span>Byggverk<span class=\"__12 _797\"></span>samhet<span class=\"__12 _4c_6\"> </span><span class=\"ws7_12\">-6 534<span class=\"__12 _1d_10\"> </span>-5 709<span class=\"__12 _798\"> </span></span>Bostadsutveckling<span class=\"__12 _4d_6\"> </span><span class=\"ls1c_11 ws26_11\">-827<span class=\"__12 _4e_6\"> </span><span class=\"ls15_12 ws20_12\">-72<span class=\"__12 _796\"></span>7<span class=\"__12 _798\"> </span></span></span>Kommersiell f<span class=\"__12 _797\"></span>astighetsutve<span class=\"__12 _797\"></span>ckling<span class=\"__12 _4f_7\"> </span><span class=\"ws5_12\">-955<span class=\"__12 _846\"> </span><span class=\"ls15_12 ws20_12\">-78<span class=\"__12 _796\"></span>4<span class=\"__12 _798\"> </span></span></span>F<span class=\"__12 _797\"></span>\u00f6rvaltningsfastighe<span class=\"__12 _797\"></span>ter<span class=\"__12 _847\"> </span>-2<span class=\"__12 _798\"> </span>Centrala k<span class=\"__12 _797\"></span>ostnader<span class=\"__12 _798\"> </span>1)<span class=\"__12 _798\"> </span>-680<span class=\"__12 _834\"> </span><span class=\"ls1d_11 ws27_11\">-645<span class=\"__12 _798\"> </span></span>Summa<span class=\"__12 _848\"> </span><span class=\"ws4_12\">-8 998<span class=\"__12 _823\"> </span>-7 865<span class=\"__12 _798\"> </span></span>1) I <span class=\"__12 _849\"></span>nklusive<span class=\"__12 _797\"></span> elimineringar<span class=\"__12 _797\"></span>.<span class=\"__12 _798\"> </span>Not 12<span class=\"__12 _796\"></span>.<span class=\"ff2_12 ls1_12 ws28_11\"> A<span class=\"__12 _797\"></span>vskrivningar<span class=\"__12 _798\"> </span></span>Avsk<span class=\"__12 _796\"></span>rivni<span class=\"__12 _796\"></span>ngar s<span class=\"__12 _796\"></span>k<span class=\"__12 _797\"></span>er i e<span class=\"__12 _796\"></span>nlig<span class=\"__12 _796\"></span>het me<span class=\"__12 _796\"></span>d IAS 16 M<span class=\"__12 _796\"></span>aterie<span class=\"__12 _796\"></span>lla anl<span class=\"__12 _796\"></span>\u00e4ggn<span class=\"__12 _796\"></span>ings<span class=\"__12 _796\"></span>tillg<span class=\"__12 _796\"></span>\u00e5nga<span class=\"__12 _796\"></span>r<span class=\"__12 _797\"></span>, IFRS 16 L<span class=\"__12 _796\"></span>easi<span class=\"__12 _796\"></span>ngav<span class=\"__12 _796\"></span>tal oc<span class=\"__12 _796\"></span>h IAS 38 I<span class=\"__12 _796\"></span>mmate<span class=\"__12 _796\"></span>riel<span class=\"__12 _796\"></span>la till<span class=\"__12 _796\"></span>g\u00e5ng<span class=\"__12 _796\"></span>ar<span class=\"__12 _797\"></span>, se n<span class=\"__12 _796\"></span>ot 1.<span class=\"__12 _798\"> </span>Ne<span class=\"__12 _796\"></span>dan re<span class=\"__12 _796\"></span>dovis<span class=\"__12 _796\"></span>as avsk<span class=\"__12 _796\"></span>rivni<span class=\"__12 _796\"></span>ngar p<span class=\"__12 _796\"></span>er verk<span class=\"__12 _796\"></span>samhe<span class=\"__12 _796\"></span>tsgr<span class=\"__12 _796\"></span>en. F\u00f6r y<span class=\"__12 _796\"></span>tte<span class=\"__12 _796\"></span>rlig<span class=\"__12 _796\"></span>are info<span class=\"__12 _796\"></span>rmatio<span class=\"__12 _796\"></span>n om avs<span class=\"__12 _796\"></span>krivn<span class=\"__12 _796\"></span>inga<span class=\"__12 _796\"></span>r se not 17<span class=\"__12 _797\"></span>, not 19 och no<span class=\"__12 _796\"></span>t 41<span class=\"__12 _796\"></span>.<span class=\"__12 _798\"> </span>A<span class=\"__12 _797\"></span>vskrivningar per tillg\u00e5ng och verk<span class=\"__12 _797\"></span>samhetsgren<span class=\"__12 _798\"> </span>2022<span class=\"__12 _850\"> </span><span class=\"ls3_12 ws5_12\">Byggv<span class=\"__12 _797\"></span>erksamhet<span class=\"__12 _851\"> </span>Bostadsutveckling<span class=\"__12 _798\"> </span></span>K<span class=\"__12 _797\"></span>ommersiell fastighe<span class=\"__12 _797\"></span>tsutveckling<span class=\"__12 _798\"> </span>F<span class=\"__12 _797\"></span>\u00f6rvaltnings-<span class=\"ls1_12 ws1_12\"> </span>fastighe<span class=\"__12 _797\"></span>ter<span class=\"__12 _798\"> </span>Centralt och Elimineringar<span class=\"__12 _852\"> </span>Summa Immateriella tillg\u00e5ngar<span class=\"__12 _853\"> </span><span class=\"ff2_12 ws5_12\">-<span class=\"__12 _797\"></span>141<span class=\"__12 _854\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _855\"> </span></span>-2<span class=\"__12 _5a_7\"> </span><span class=\"ls1f_11 ws2a_11\">-<span class=\"__12 _796\"></span>67<span class=\"__12 _5b_7\"> </span></span>-211<span class=\"__12 _798\"> </span></span>Materiella anl\u00e4ggningstillg\u00e5ngar <span class=\"__12 _5c_7\"> </span>Byggnader och mark<span class=\"__12 _5d_7\"> </span><span class=\"ls2_12 ws2b_11\">-93<span class=\"__12 _5e_6\"> </span></span><span class=\"ws5_12\">-5<span class=\"__12 _5f_6\"> </span><span class=\"ls20_9 ws2c_11\">-98</span></span> <span class=\"__12 _5c_7\"> </span>Maskiner och inv<span class=\"__12 _797\"></span>entarier<span class=\"__12 _856\"> </span>-<span class=\"__12 _797\"></span>1 466<span class=\"__12 _854\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _857\"> </span></span><span class=\"ws5_12\">-21<span class=\"__12 _858\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _796\"></span>5<span class=\"__12 _859\"> </span></span></span>-<span class=\"__12 _797\"></span>1 504<span class=\"__12 _798\"> </span>Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__12 _860\"></span>, nyttjander<span class=\"__12 _797\"></span>\u00e4tter <span class=\"__12 _5c_7\"> </span>Byggnader och mark<span class=\"__12 _861\"> </span><span class=\"ls15_12 ws20_12\">-19<span class=\"__12 _862\"> </span>-19</span> Kon<span class=\"__12 _797\"></span>tor<span class=\"__12 _816\"> </span><span class=\"ws5_12\">-536<span class=\"__12 _863\"> </span><span class=\"ls21_9 ws2e_10\">-4<span class=\"__12 _854\"> </span></span>-60<span class=\"__12 _858\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _796\"></span>3<span class=\"__12 _864\"> </span></span>-614</span> Bilar<span class=\"__12 _865\"> </span><span class=\"ws5_12\">-<span class=\"__12 _797\"></span>158<span class=\"__12 _854\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _855\"> </span><span class=\"ls22_9 ws2f_10\">-6<span class=\"__12 _6a_7\"> </span></span></span>-<span class=\"__12 _797\"></span>165</span> <span class=\"__12 _5c_7\"> </span>Maskiner och inv<span class=\"__12 _797\"></span>entarier<span class=\"__12 _6b_6\"> </span><span class=\"ls15_12 ws20_12\">-70<span class=\"__12 _6c_6\"> </span>-70</span> \u00d6vrigt<span class=\"__12 _6d_5\"> </span><span class=\"lsc_12 wse_12\">-23<span class=\"__12 _6e_5\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _796\"></span>0<span class=\"__12 _6f_5\"> </span></span></span><span class=\"ws5_12\">-33<span class=\"__12 _798\"> </span></span>Summa<span class=\"__12 _866\"> </span><span class=\"ws4_12\">-2 506<span class=\"__12 _867\"> </span><span class=\"ls23_9 ws30_9\">-18<span class=\"__12 _868\"> </span><span class=\"ls1_12 ws1_12\">-89<span class=\"__12 _869\"> </span><span class=\"ws14_12\"> 0<span class=\"__12 _870\"> </span></span></span></span></span>-101<span class=\"__12 _871\"> </span><span class=\"ws4_12\">-2 714<span class=\"__12 _798\"> </span></span>Koncern\u00f6<span class=\"__12 _797\"></span>versikt<span class=\"__12 _3b_7\"> </span>V<span class=\"__12 _797\"></span>erksamhet<span class=\"__12 _3c_8\"> </span>Bolagsstyrning<span class=\"__12 _3b_7\"> </span>H\u00e5llbarhet<span class=\"__12 _3d_8\"> </span><span class=\"ff1_12\">Finansiell information<span class=\"__12 _798\"> </span></span>14<span class=\"__12 _796\"></span>3 <span class=\"__12 _3e_8\"> </span><span class=\"fs3_12 ls1_12 ws1_12\">Skanska \u00c5rs- och h\u00e5llbarhetsredo<span class=\"__12 _797\"></span>visning 2022<span class=\"__12 _798\"> </span></span>Finansiell analys  <span class=\"__12 _3f_8\"> </span> Koncernr<span class=\"__12 _797\"></span>esultat  <span class=\"__12 _3f_8\"> </span> <span class=\"ff1_12\">Noter</span>  <span class=\"__12 _3f_8\"> </span> Nya ers\u00e4ttningsriktlinjer<span class=\"__12 _797\"></span> <span class=\"__12 _3f_8\"> </span>Revisionsber\u00e4ttelse  <span class=\"__12 _3f_8\"> </span> Re<span class=\"__12 _797\"></span>visorns h\u00e5llbarhetsrapport <span class=\"__12 _3f_8\"> </span> K<span class=\"__12 _797\"></span>vartalsinf<span class=\"__12 _797\"></span>ormation  <span class=\"__12 _3f_8\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__12 _797\"></span>esterark<span class=\"__12 _797\"></span>alender  <span class=\"__12 _3f_8\"> </span> Adresser<span class=\"__12 _798\"> </span>Not 13<span class=\"__12 _796\"></span>.<span class=\"ff2_12 ls1_12 ws1_12\"> Nedskrivningar<span class=\"__12 _860\"></span>/<span class=\"__12 _860\"></span>\u00e5terf<span class=\"__12 _797\"></span>\u00f6ring av nedskrivningar<span class=\"__12 _798\"> </span></span>Nedskrivningar/<span class=\"__12 _797\"></span>\u00e5terf\u00f6ring av nedskrivningar redovisas i enlighet med IAS<span class=\"__12 _797\"></span> 36 Nedsk<span class=\"__12 _796\"></span>rivningar<span class=\"__12 _860\"></span>, se not 1. Nedskrivningar/<span class=\"__12 _798\"> </span>\u00e5ter<span class=\"__12 _796\"></span>f\u00f6r<span class=\"__12 _796\"></span>ing av ne<span class=\"__12 _796\"></span>dsk<span class=\"__12 _796\"></span>rivnin<span class=\"__12 _796\"></span>gar av o<span class=\"__12 _796\"></span>ms\u00e4t<span class=\"__12 _796\"></span>tning<span class=\"__12 _796\"></span>sfas<span class=\"__12 _796\"></span>tigh<span class=\"__12 _796\"></span>eter red<span class=\"__12 _796\"></span>ovisa<span class=\"__12 _796\"></span>s i enli<span class=\"__12 _796\"></span>ghet m<span class=\"__12 _796\"></span>ed IAS 2 Varu<span class=\"__12 _796\"></span>lage<span class=\"__12 _796\"></span>r<span class=\"__12 _797\"></span>.<span class=\"__12 _798\"> </span>Nedan redovisas nedskrivningar/<span class=\"__12 _797\"></span>\u00e5terf\u00f6ring av nedskrivningar per  verksamhetsgren.<span class=\"__12 _798\"> </span>F\u00f6r y<span class=\"__12 _796\"></span>tter<span class=\"__12 _796\"></span>ligar<span class=\"__12 _796\"></span>e inform<span class=\"__12 _796\"></span>ation o<span class=\"__12 _796\"></span>m ned<span class=\"__12 _796\"></span>skriv<span class=\"__12 _796\"></span>ning<span class=\"__12 _796\"></span>ar<span class=\"__12 _797\"></span>/\u00e5ter<span class=\"__12 _796\"></span>f\u00f6rin<span class=\"__12 _796\"></span>g av ned<span class=\"__12 _796\"></span>skri<span class=\"__12 _796\"></span>vning<span class=\"__12 _796\"></span>ar se no<span class=\"__12 _796\"></span>t 17<span class=\"__12 _860\"></span>, not 18<span class=\"__12 _796\"></span>, not 19<span class=\"__12 _860\"></span>, not 2<span class=\"__12 _796\"></span>2 och not 41<span class=\"__12 _796\"></span>.<span class=\"__12 _798\"> </span>Nedskrivningar<span class=\"__12 _797\"></span>/<span class=\"__12 _860\"></span>\u00e5terf\u00f6ring av nedskrivningar per tillg\u00e5ngsslag och v<span class=\"__12 _797\"></span>erksamhetsgr<span class=\"__12 _797\"></span>en<span class=\"__12 _798\"> </span>2022<span class=\"__12 _850\"> </span><span class=\"ls3_12 ws5_12\">Byggv<span class=\"__12 _797\"></span>erksamhet<span class=\"__12 _851\"> </span>Bostadsutv<span class=\"__12 _797\"></span>eckling<span class=\"__12 _798\"> </span></span>K<span class=\"__12 _797\"></span>ommersiell fastighe<span class=\"__12 _797\"></span>tsutveckling<span class=\"__12 _798\"> </span>F<span class=\"__12 _797\"></span>\u00f6rvaltnings-<span class=\"ls1_12 ws1_12\"> </span>fastighe<span class=\"__12 _797\"></span>ter<span class=\"__12 _798\"> </span>Centralt och Elimineringar<span class=\"__12 _852\"> </span>Summa Redovis<span class=\"__12 _797\"></span>at i r\u00f6relseresult<span class=\"__12 _797\"></span>atet Immateriella tillg\u00e5ngar Goodwill<span class=\"__12 _872\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _872\"> </span>-1</span> <span class=\"__12 _5c_7\"> </span>\u00d6vriga immateriella tillg\u00e5ngar<span class=\"__12 _873\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _796\"></span>1<span class=\"__12 _874\"> </span>-1<span class=\"__12 _796\"></span>1<span class=\"__12 _798\"> </span></span>Materiella anl\u00e4ggningstillg\u00e5ngar <span class=\"__12 _5c_7\"> </span>Byggnader och mark<span class=\"__12 _875\"> </span><span class=\"ls15_12 ws20_12\">-7<span class=\"__12 _7a_4\"> </span>-7</span> <span class=\"__12 _5c_7\"> </span>Maskiner och inv<span class=\"__12 _797\"></span>entarier<span class=\"__12 _797\"></span> <span class=\"__12 _7b_4\"> </span><span class=\"ls21_9 ws2e_10\">-4<span class=\"__12 _2a_9\"> </span>-4<span class=\"__12 _798\"> </span></span>Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__12 _860\"></span>, nyttjander<span class=\"__12 _797\"></span>\u00e4tter T<span class=\"__12 _860\"></span>omtr\u00e4tt<span class=\"__12 _797\"></span>er Kon<span class=\"__12 _797\"></span>tor<span class=\"__12 _7c_4\"> </span><span class=\"ls1_12 ws1_12\">1<span class=\"__12 _7d_3\"> </span>1</span> Bilar<span class=\"__12 _7e_3\"> </span><span class=\"ls1_12 ws1_12\">0</span> <span class=\"__12 _5c_7\"> </span>Maskiner och inv<span class=\"__12 _797\"></span>entarier<span class=\"__12 _7f_3\"> </span><span class=\"ls1_12 ws1_12\">0<span class=\"__12 _798\"> </span></span>Placeringar i joint <span class=\"__12 _797\"></span>ventur<span class=\"__12 _797\"></span>es och intressef\u00f6r<span class=\"__12 _797\"></span>etag<span class=\"__12 _876\"> </span><span class=\"ff2_12 ls1_12 ws1_12\">0<span class=\"__12 _798\"> </span></span>Oms\u00e4ttningsfas<span class=\"__12 _797\"></span>tigheter <span class=\"__12 _5c_7\"> </span>Kommersiell f<span class=\"__12 _797\"></span>astighetsutve<span class=\"__12 _797\"></span>ckling<span class=\"__12 _877\"> </span><span class=\"ws5_12\">-43<span class=\"__12 _878\"> </span>-43</span> Bostadsutveckling<span class=\"__12 _879\"> </span><span class=\"ws5_12\">-3<span class=\"__12 _880\"> </span><span class=\"ls15_12 ws20_12\">-7<span class=\"__12 _881\"> </span>-1<span class=\"__12 _796\"></span>1<span class=\"__12 _798\"> </span></span></span>Oms\u00e4ttningsfas<span class=\"__12 _797\"></span>tigheter<span class=\"__12 _860\"></span>, nyttjander\u00e4tt<span class=\"__12 _797\"></span>er <span class=\"__12 _5c_7\"> </span>Kommersiell f<span class=\"__12 _797\"></span>astighetsutve<span class=\"__12 _797\"></span>ckling<span class=\"__12 _882\"> </span><span class=\"ls1_12 ws1_12\">0</span> Bostadsutveckling<span class=\"__12 _883\"> </span><span class=\"ls1_12 ws1_12\">0<span class=\"__12 _798\"> </span></span>Summa<span class=\"__12 _884\"> </span><span class=\"ls25_9 ws32_9\">-25<span class=\"__12 _880\"> </span><span class=\"ls26_9 ws33_9\">-7<span class=\"__12 _854\"> </span></span></span>-<span class=\"__12 _796\"></span>43<span class=\"__12 _868\"> </span><span class=\"ls1_12 ws1_12\">0<span class=\"__12 _868\"> </span>0<span class=\"__12 _867\"> </span><span class=\"ls26_9 ws33_9\">-7<span class=\"__12 _796\"></span>5<span class=\"__12 _798\"> </span></span></span>2021<span class=\"__12 _885\"> </span><span class=\"ls3_12 ws5_12\">Byggv<span class=\"__12 _797\"></span>erksamhet<span class=\"__12 _851\"> </span>Bostadsutveckling<span class=\"__12 _798\"> </span></span>K<span class=\"__12 _797\"></span>ommersiell fastighe<span class=\"__12 _797\"></span>tsutveckling<span class=\"__12 _798\"> </span>F<span class=\"__12 _797\"></span>\u00f6rvaltnings-<span class=\"ls1_12 ws1_12\"> </span>fastighe<span class=\"__12 _797\"></span>ter<span class=\"__12 _798\"> </span>Centralt och Elimineringar<span class=\"__12 _852\"> </span>Summa Immateriella tillg\u00e5ngar<span class=\"__12 _8a_2\"> </span><span class=\"ff2_12 ws5_12\">-<span class=\"__12 _797\"></span>142<span class=\"__12 _863\"> </span>-2<span class=\"__12 _855\"> </span>-2<span class=\"__12 _8b_2\"> </span>-60<span class=\"__12 _8c_3\"> </span>-205<span class=\"__12 _798\"> </span></span>Materiella anl\u00e4ggningstillg\u00e5ngar <span class=\"__12 _5c_7\"> </span>Byggnader och mark<span class=\"__12 _8d_2\"> </span><span class=\"ws5_12\">-80<span class=\"__12 _869\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _8e_3\"> </span></span>-5<span class=\"__12 _5f_6\"> </span>-86</span> <span class=\"__12 _5c_7\"> </span>Maskiner och inv<span class=\"__12 _797\"></span>entarier<span class=\"__12 _856\"> </span>-1 435<span class=\"__12 _869\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _857\"> </span></span><span class=\"ws5_12\">-21<span class=\"__12 _858\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _796\"></span>2<span class=\"__12 _8f_2\"> </span><span class=\"ws1a_12\">-1<span class=\"__12 _796\"></span> 469<span class=\"__12 _798\"> </span></span></span></span>Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__12 _860\"></span>, nyttjander<span class=\"__12 _797\"></span>\u00e4tter <span class=\"__12 _5c_7\"> </span>Byggnader och mark<span class=\"__12 _8d_2\"> </span><span class=\"ls4_12 ws1a_12\">-20<span class=\"__12 _886\"> </span>-20</span> Kon<span class=\"__12 _797\"></span>tor<span class=\"__12 _7a_4\"> </span><span class=\"ws5_12\">-511<span class=\"__12 _863\"> </span>-5<span class=\"__12 _868\"> </span>-58<span class=\"__12 _887\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _796\"></span>2<span class=\"__12 _8c_3\"> </span></span>-585</span> Bilar<span class=\"__12 _865\"> </span><span class=\"ls15_12 ws20_12\">-15<span class=\"__12 _796\"></span>4<span class=\"__12 _854\"> </span>-1<span class=\"__12 _855\"> </span><span class=\"ls22_9 ws2f_10\">-6<span class=\"__12 _888\"> </span></span>-1<span class=\"__12 _889\"> </span></span><span class=\"ws5_12\">-<span class=\"__12 _797\"></span>161</span> <span class=\"__12 _5c_7\"> </span>Maskiner och inv<span class=\"__12 _797\"></span>entarier<span class=\"__12 _890\"> </span><span class=\"ls7_12 ws34_9\">-96<span class=\"__12 _891\"> </span>-96</span> \u00d6vrigt<span class=\"__12 _6d_5\"> </span><span class=\"ws5_12\">-33<span class=\"__12 _6e_5\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _796\"></span>3<span class=\"__12 _892\"> </span><span class=\"ls27_9 ws35_9\">-46<span class=\"__12 _798\"> </span></span></span></span>Summa<span class=\"__12 _866\"> </span><span class=\"ws4_12\">-2 469<span class=\"__12 _5f_6\"> </span><span class=\"lsc_12 wse_12\">-23<span class=\"__12 _854\"> </span></span></span>-86<span class=\"__12 _8b_2\"> </span>-90<span class=\"__12 _871\"> </span><span class=\"ws4_12\">-2 669<span class=\"__12 _798\"> </span></span>Not 12. A<span class=\"__12 _860\"></span>v<span class=\"__12 _796\"></span>skrivningar<span class=\"__12 _860\"></span>, forts.<span class=\"__12 _798\"> </span>Koncern\u00f6<span class=\"__12 _797\"></span>versikt<span class=\"__12 _3b_7\"> </span>V<span class=\"__12 _797\"></span>erksamhet<span class=\"__12 _3c_8\"> </span>Bolagsstyrning<span class=\"__12 _3b_7\"> </span>H\u00e5llbarhet<span class=\"__12 _3d_8\"> </span><span class=\"ff1_12\">Finansiell information<span class=\"__12 _798\"> </span></span>14<span class=\"__12 _796\"></span>4 <span class=\"__12 _3e_8\"> </span><span class=\"fs3_12 ls1_12 ws1_12\">Skanska \u00c5rs- och h\u00e5llbarhetsredo<span class=\"__12 _797\"></span>visning 2022<span class=\"__12 _798\"> </span></span>Finansiell analys  <span class=\"__12 _3f_8\"> </span> Koncernr<span class=\"__12 _797\"></span>esultat  <span class=\"__12 _3f_8\"> </span> <span class=\"ff1_12\">Noter</span>  <span class=\"__12 _3f_8\"> </span> Nya ers\u00e4ttningsriktlinjer<span class=\"__12 _797\"></span> <span class=\"__12 _3f_8\"> </span>Revisionsber\u00e4ttelse  <span class=\"__12 _3f_8\"> </span> Re<span class=\"__12 _797\"></span>visorns h\u00e5llbarhetsrapport <span class=\"__12 _3f_8\"> </span> K<span class=\"__12 _797\"></span>vartalsinf<span class=\"__12 _797\"></span>ormation  <span class=\"__12 _3f_8\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__12 _797\"></span>esterark<span class=\"__12 _797\"></span>alender  <span class=\"__12 _3f_8\"> </span> Adresser<span class=\"__12 _798\"> </span><div class=\"t_12 m0_12 h8_12 ff3_11 fs5_12 fc2_10 sc0_12 ls28_9 ws1_12\" style=\"left:0.009986877px; bottom:653.5712px;\">Not 13. Nedskrivningar<span class=\"__12 _860\"></span>/\u00e5terf<span class=\"__12 _797\"></span>\u00f6ring av nedskrivningar forts.<span class=\"__12 _798\"> </span></div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 ws4_12\" style=\"left:0.009986877px; bottom:623.11584px;\">Nedskrivningar<span class=\"__12 _797\"></span>/<span class=\"__12 _860\"></span>\u00e5terf\u00f6ring av nedskrivningar per tillg\u00e5ngsslag och v<span class=\"__12 _797\"></span>erksamhetsgr<span class=\"__12 _797\"></span>en<span class=\"__12 _798\"> </span></div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls5_12 ws8_12\" style=\"left:0.009986877px; bottom:598.51855px;\">2021<span class=\"__12 _879\"> </span><span class=\"ls3_12 ws5_12\">Byggverksamhet<span class=\"__12 _851\"> </span>Bost<span class=\"__12 _797\"></span>adsutveckling<span class=\"__12 _798\"> </span></span></div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 ws5_12\" style=\"left:652.1888px; bottom:608.91986px;\">K<span class=\"__12 _797\"></span>ommersiell </div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 ws5_12\" style=\"left:618.0547px; bottom:598.51855px;\">fastighe<span class=\"__12 _797\"></span>tsutveckling<span class=\"__12 _798\"> </span></div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 ws5_12\" style=\"left:740.5589px; bottom:608.91986px;\">F<span class=\"__12 _797\"></span>\u00f6rvaltnings-<span class=\"ls1_12 ws1_12\"> </span></div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 ws5_12\" style=\"left:749.8136px; bottom:598.51855px;\">fastighe<span class=\"__12 _797\"></span>ter<span class=\"__12 _798\"> </span></div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 ws4_12\" style=\"left:836.5457px; bottom:608.91986px;\">Centralt och </div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 ws5_12\" style=\"left:832.1777px; bottom:598.51855px;\">Elimineringar<span class=\"__12 _852\"> </span>Summa </div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 ws4_12\" style=\"left:0.009986877px; bottom:584.3226px;\">Redovis<span class=\"__12 _797\"></span>at i r\u00f6relseresult<span class=\"__12 _797\"></span>atet </div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 ws4_12\" style=\"left:0.009986877px; bottom:570.1265px;\">Immateriella tillg\u00e5ngar</div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws2d_10\" style=\"left:0.009986877px; bottom:555.93054px;\"> Goodwill<span class=\"__12 _893\"> </span><span class=\"ws5_12\">-53<span class=\"__12 _893\"> </span>-53</span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws7_12\" style=\"left:0.009986877px; bottom:541.73456px;\"> <span class=\"__12 _5c_7\"> </span>\u00d6vriga immateriella tillg\u00e5ngar<span class=\"__12 _894\"> </span><span class=\"ls1_12 ws1_12\">0<span class=\"__12 _798\"> </span></span></div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 ws4_12\" style=\"left:0.009986877px; bottom:527.5385px;\">Materiella anl\u00e4ggningstillg\u00e5ngar</div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws7_12\" style=\"left:0.009986877px; bottom:513.3425px;\"> <span class=\"__12 _5c_7\"> </span>Byggnader och mark<span class=\"__12 _895\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _796\"></span>0<span class=\"__12 _6c_6\"> </span>-1<span class=\"__12 _796\"></span>0</span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws7_12\" style=\"left:0.009986877px; bottom:499.14655px;\"> <span class=\"__12 _5c_7\"> </span>Maskiner och inv<span class=\"__12 _797\"></span>entarier<span class=\"__12 _797\"></span> <span class=\"__12 _7b_4\"> </span><span class=\"ls22_9 ws2f_10\">-6<span class=\"__12 _9a_2\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _9b_2\"> </span>-7<span class=\"__12 _798\"> </span></span></span></div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 ws4_12\" style=\"left:0.009986877px; bottom:484.95053px;\">Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__12 _860\"></span>, nyttjander<span class=\"__12 _797\"></span>\u00e4tter</div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws31_9\" style=\"left:0.009986877px; bottom:470.75455px;\"> T<span class=\"__12 _860\"></span>omtr\u00e4tt<span class=\"__12 _797\"></span>er<span class=\"__12 _9c_1\"> </span><span class=\"ls1_12 ws1_12\">0</span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws2d_10\" style=\"left:0.009986877px; bottom:456.55853px;\"> Kon<span class=\"__12 _797\"></span>tor<span class=\"__12 _9d_2\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _796\"></span>6<span class=\"__12 _9e_2\"> </span><span class=\"ls21_9 ws2e_10\">-4<span class=\"__12 _813\"> </span><span class=\"ls4_12 ws1a_12\">-20</span></span></span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws2d_10\" style=\"left:0.009986877px; bottom:442.36255px;\"> Bilar<span class=\"__12 _7e_3\"> </span><span class=\"ls1_12 ws1_12\">0</span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws7_12\" style=\"left:0.009986877px; bottom:428.16653px;\"> <span class=\"__12 _5c_7\"> </span>Maskiner och inv<span class=\"__12 _797\"></span>entarier<span class=\"__12 _7f_3\"> </span><span class=\"ls1_12 ws1_12\">0<span class=\"__12 _798\"> </span></span></div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 ws4_12\" style=\"left:0.009986877px; bottom:413.97055px;\">Placeringar i joint <span class=\"__12 _797\"></span>ventur<span class=\"__12 _797\"></span>es och intressef\u00f6r<span class=\"__12 _797\"></span>etag<span class=\"__12 _876\"> </span><span class=\"ff2_12 ls1_12 ws1_12\">0<span class=\"__12 _798\"> </span></span></div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 ws5_12\" style=\"left:0.009986877px; bottom:399.77454px;\">Oms\u00e4ttningsfas<span class=\"__12 _797\"></span>tigheter</div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws7_12\" style=\"left:0.009986877px; bottom:385.57855px;\"> <span class=\"__12 _5c_7\"> </span>Kommersiell f<span class=\"__12 _797\"></span>astighetsutve<span class=\"__12 _797\"></span>ckling<span class=\"__12 _9f_2\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _796\"></span>70<span class=\"__12 _a0_2\"> </span>-1<span class=\"__12 _796\"></span>70</span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws2d_10\" style=\"left:0.009986877px; bottom:371.38254px;\"> Bostadsutveckling<span class=\"__12 _a1_2\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _a2_1\"> </span></span><span class=\"ws5_12\">-36<span class=\"__12 _6f_5\"> </span><span class=\"ls29_9 ws36_9\">-37<span class=\"__12 _798\"> </span></span></span></div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 ws4_12\" style=\"left:0.009986877px; bottom:357.18655px;\">Oms\u00e4ttningsfas<span class=\"__12 _797\"></span>tigheter<span class=\"__12 _860\"></span>, nyttjander\u00e4tt<span class=\"__12 _797\"></span>er</div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws7_12\" style=\"left:0.009986877px; bottom:342.99054px;\"> <span class=\"__12 _5c_7\"> </span>Kommersiell f<span class=\"__12 _797\"></span>astighetsutve<span class=\"__12 _797\"></span>ckling<span class=\"__12 _882\"> </span><span class=\"ls1_12 ws1_12\">0</span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws2d_10\" style=\"left:0.009986877px; bottom:328.79456px;\"> Bostadsutveckling<span class=\"__12 _883\"> </span><span class=\"ls1_12 ws1_12\">0<span class=\"__12 _798\"> </span></span></div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 ws5_12\" style=\"left:0.009986877px; bottom:314.59854px;\">Summa<span class=\"__12 _884\"> </span><span class=\"lsf_12 ws12_12\">-<span class=\"__12 _796\"></span>87<span class=\"__12 _5f_6\"> </span></span>-36<span class=\"__12 _a3_1\"> </span><span class=\"ls23_9 ws30_9\">-17<span class=\"__12 _796\"></span>5<span class=\"__12 _868\"> </span><span class=\"ls1_12 ws1_12\">0<span class=\"__12 _a4_1\"> </span>0<span class=\"__12 _a5_1\"> </span></span></span>-298<span class=\"__12 _798\"> </span></div><div class=\"t_12 m0_12 h4_12 ff2_12 fs1_12 fc1_12 sc0_12 ls1_12 ws1_12\" style=\"left:0.009986877px; bottom:726.297px;\">Koncern\u00f6<span class=\"__12 _797\"></span>versikt<span class=\"__12 _3b_7\"> </span>V<span class=\"__12 _797\"></span>erksamhet<span class=\"__12 _3c_8\"> </span>Bolagsstyrning<span class=\"__12 _3b_7\"> </span>H\u00e5llbarhet<span class=\"__12 _3d_8\"> </span><span class=\"ff1_12\">Finansiell information<span class=\"__12 _798\"> </span></span></div><div class=\"t_12 m0_12 h5_12 ff2_12 fs2_12 fc1_12 sc0_12 ls17_12 ws1d_12\" style=\"left:0.009986877px; bottom:2.079193px;\">14<span class=\"__12 _796\"></span>5 <span class=\"__12 _3e_8\"> </span><span class=\"fs3_12 ls1_12 ws1_12\">Skanska \u00c5rs- och h\u00e5llbarhetsredo<span class=\"__12 _797\"></span>visning 2022<span class=\"__12 _798\"> </span></span></div><div class=\"t_12 m0_12 h4_12 ff2_12 fs1_12 fc1_12 sc0_12 ls1_12 ws1_12\" style=\"left:0.009986877px; bottom:698.65924px;\">Finansiell analys  <span class=\"__12 _3f_8\"> </span> Koncernr<span class=\"__12 _797\"></span>esultat  <span class=\"__12 _3f_8\"> </span> <span class=\"ff1_12\">Noter</span>  <span class=\"__12 _3f_8\"> </span> Nya ers\u00e4ttningsriktlinjer<span class=\"__12 _797\"></span> <span class=\"__12 _3f_8\"> </span>Revisionsber\u00e4ttelse  <span class=\"__12 _3f_8\"> </span> Re<span class=\"__12 _797\"></span>visorns h\u00e5llbarhetsrapport <span class=\"__12 _3f_8\"> </span> K<span class=\"__12 _797\"></span>vartalsinf<span class=\"__12 _797\"></span>ormation  <span class=\"__12 _3f_8\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__12 _797\"></span>esterark<span class=\"__12 _797\"></span>alender  <span class=\"__12 _3f_8\"> </span> Adresser<span class=\"__12 _798\"> </span></div>Not 14<span class=\"__12 _796\"></span>.<span class=\"ff2_12 ls1_12 ws1_12\"> Finansne<span class=\"__12 _797\"></span>tto<span class=\"__12 _798\"> </span></span>2022<span class=\"__12 _a_11\"> </span>2021<span class=\"__12 _798\"> </span>Finansiella int<span class=\"__12 _797\"></span>\u00e4kter<span class=\"__12 _798\"> </span>R\u00e4n<span class=\"__12 _797\"></span>teint<span class=\"__12 _797\"></span>\u00e4kter<span class=\"__12 _a6_1\"> </span>355<span class=\"__12 _a7_1\"> </span>68<span class=\"__12 _798\"> </span>Utdelningar<span class=\"__12 _a8_1\"> </span>31<span class=\"__12 _798\"> </span>F<span class=\"__12 _797\"></span>\u00f6r\u00e4ndring av marknadsv<span class=\"__12 _797\"></span>\u00e4rde<span class=\"__12 _a9_1\"> </span><span class=\"ls1_12 ws1_12\">9<span class=\"__12 _aa_2\"> </span>3<span class=\"__12 _798\"> </span></span>Netto kurs<span class=\"__12 _797\"></span>differenser<span class=\"__12 _ab_2\"> </span><span class=\"ws5_12\">10<span class=\"__12 _798\"> </span></span>\u00c5t<span class=\"__12 _797\"></span>erf\u00f6ring av nedskrivning h\u00e4nf<span class=\"__12 _797\"></span>\u00f6rlig till even<span class=\"__12 _797\"></span>tuella framtida kr<span class=\"__12 _797\"></span>editf\u00f6rlust<span class=\"__12 _797\"></span>er<span class=\"__12 _ac_1\"> </span><span class=\"lsf_12 ws12_12\">24<span class=\"__12 _798\"> </span></span>395<span class=\"__12 _810\"> </span><span class=\"ls3_12 ws5_12\">105<span class=\"__12 _798\"> </span></span>Finansiella k<span class=\"__12 _797\"></span>ostnader<span class=\"__12 _798\"> </span>R\u00e4n<span class=\"__12 _797\"></span>tekostnader<span class=\"__12 _ad_2\"> </span>-255<span class=\"__12 _4e_6\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _796\"></span>78<span class=\"__12 _798\"> </span></span>R\u00e4n<span class=\"__12 _797\"></span>tekostnader<span class=\"__12 _797\"></span> f\u00f6r leasingskulder<span class=\"__12 _ae_2\"> </span><span class=\"ls29_9 ws36_9\">-222<span class=\"__12 _af_1\"> </span></span><span class=\"ws5_12\">-209<span class=\"__12 _798\"> </span></span>R\u00e4n<span class=\"__12 _797\"></span>tenetto p\u00e5 pensioner<span class=\"__12 _b0_1\"> </span><span class=\"ls22_9 ws2f_10\">-48<span class=\"__12 _b1_1\"> </span><span class=\"ls15_12 ws20_12\">-70<span class=\"__12 _798\"> </span></span></span>Aktiver<span class=\"__12 _797\"></span>ade r\u00e4nt<span class=\"__12 _797\"></span>ekostnader<span class=\"__12 _b2_1\"> </span><span class=\"ls2b_9 ws29_11\">477<span class=\"__12 _810\"> </span><span class=\"lsc_12 wse_12\">234<span class=\"__12 _798\"> </span></span></span>F<span class=\"__12 _797\"></span>\u00f6r\u00e4ndring marknadsv\u00e4r<span class=\"__12 _797\"></span>de<span class=\"__12 _b3_1\"> </span><span class=\"ws5_12\">-5<span class=\"__12 _b4_1\"> </span>-5<span class=\"__12 _798\"> </span></span>Netto kurs<span class=\"__12 _797\"></span>differenser<span class=\"__12 _b5_2\"> </span><span class=\"ws5_12\">-5<span class=\"__12 _798\"> </span></span>Nedskrivning h\u00e4nf\u00f6rlig till e<span class=\"__12 _797\"></span>ventuella <span class=\"ls1_12 ws1_12\"> </span>fram<span class=\"__12 _797\"></span>tida kreditf\u00f6rlust<span class=\"__12 _797\"></span>er<span class=\"__12 _b6_2\"> </span><span class=\"ws5_12\">-5<span class=\"__12 _798\"> </span></span>\u00d6vriga finansiella kostnader<span class=\"__12 _b7_2\"> </span><span class=\"ws5_12\">-41<span class=\"__12 _b8_2\"> </span><span class=\"ls1d_11 ws27_11\">-45<span class=\"__12 _798\"> </span></span></span>-104<span class=\"__12 _af_1\"> </span><span class=\"lsd_12 wsf_12\">-273<span class=\"__12 _798\"> </span></span>Summa<span class=\"__12 _b9_2\"> </span>290<span class=\"__12 _846\"> </span>-168<span class=\"__12 _798\"> </span>Not 15<span class=\"__12 _796\"></span>.<span class=\"ff2_12 ls1_12 ws1_12\"> L\u00e5nek<span class=\"__12 _797\"></span>ostnader<span class=\"__12 _798\"> </span></span>Ak<span class=\"__12 _796\"></span>tiveri<span class=\"__12 _796\"></span>ng av l\u00e5<span class=\"__12 _796\"></span>nekos<span class=\"__12 _796\"></span>tnade<span class=\"__12 _796\"></span>r sker f\u00f6r i<span class=\"__12 _796\"></span>nveste<span class=\"__12 _796\"></span>ringa<span class=\"__12 _796\"></span>r som tar b<span class=\"__12 _796\"></span>etyd<span class=\"__12 _796\"></span>ande ti<span class=\"__12 _796\"></span>d i ansp<span class=\"__12 _796\"></span>r\u00e5k f\u00f6r f\u00e4<span class=\"__12 _796\"></span>rdigs<span class=\"__12 _796\"></span>t\u00e4lla<span class=\"__12 _796\"></span>nde, se n<span class=\"__12 _796\"></span>ot 1.<span class=\"__12 _798\"> </span>L\u00e5n<span class=\"__12 _796\"></span>ekostn<span class=\"__12 _796\"></span>ader h<span class=\"__12 _796\"></span>ar und<span class=\"__12 _796\"></span>er \u00e5ret a<span class=\"__12 _796\"></span>ktive<span class=\"__12 _796\"></span>rats ti<span class=\"__12 _796\"></span>ll en r\u00e4nt<span class=\"__12 _796\"></span>esat<span class=\"__12 _796\"></span>s om 2,4 (1,<span class=\"__12 _796\"></span>5) pro<span class=\"__12 _796\"></span>cent<span class=\"__12 _796\"></span>.<span class=\"__12 _798\"> </span>Under \u00e5ret<span class=\"__12 _797\"></span> aktiverade r\u00e4<span class=\"__12 _797\"></span>ntor<span class=\"__12 _798\"> </span>T<span class=\"__12 _860\"></span>otalt ackumulerat<span class=\"ls1_12 ws1_12\"> </span> aktiverade<span class=\"__12 _797\"></span> r\u00e4ntor i<span class=\"__12 _797\"></span>ng\u00e5ende<span class=\"ls1_12 ws1_12\"> </span> i anskaffningsv\u00e4rdet<span class=\"__12 _798\"> </span>2022<span class=\"__12 _a_11\"> </span>2021<span class=\"__12 _d_11\"> </span>2<span class=\"__12 _796\"></span>022<span class=\"__12 _802\"> </span>2<span class=\"__12 _796\"></span>021<span class=\"__12 _798\"> </span>Oms\u00e4ttningsfas<span class=\"__12 _797\"></span>tigheter<span class=\"__12 _ba_2\"> </span><span class=\"ls2b_9 ws29_11\">477<span class=\"__12 _810\"> </span><span class=\"lsc_12 wse_12\">234<span class=\"__12 _810\"> </span><span class=\"ls1_12 ws1_12\">589<span class=\"__12 _852\"> </span><span class=\"ls2e_7 ws3b_8\">374<span class=\"__12 _798\"> </span></span></span></span></span>Summa<span class=\"__12 _bb_2\"> </span><span class=\"ls4_12 ws1a_12\">477<span class=\"__12 _825\"> </span><span class=\"lsc_12 wse_12\">234<span class=\"__12 _825\"> </span><span class=\"ls1_12 ws1_12\">5<span class=\"__12 _796\"></span>89<span class=\"__12 _825\"> </span><span class=\"ls2f_7 ws3c_8\">3<span class=\"__12 _796\"></span>74<span class=\"__12 _798\"> </span></span></span></span></span>Upp<span class=\"__12 _796\"></span>gif<span class=\"__12 _796\"></span>t om hur s<span class=\"__12 _796\"></span>tor del a<span class=\"__12 _796\"></span>v finan<span class=\"__12 _796\"></span>snet<span class=\"__12 _796\"></span>tots in<span class=\"__12 _796\"></span>t\u00e4kte<span class=\"__12 _796\"></span>r och kos<span class=\"__12 _796\"></span>tnad<span class=\"__12 _796\"></span>er som kom<span class=\"__12 _796\"></span>mer fr<span class=\"__12 _796\"></span>\u00e5n fina<span class=\"__12 _796\"></span>nsie<span class=\"__12 _796\"></span>lla in<span class=\"__12 _796\"></span>strum<span class=\"__12 _796\"></span>ent red<span class=\"__12 _796\"></span>ovisa<span class=\"__12 _796\"></span>s i not 6.<span class=\"__12 _798\"> </span>R\u00e4ntene<span class=\"__12 _796\"></span>tto<span class=\"__12 _798\"> </span>Fin<span class=\"__12 _796\"></span>ansn<span class=\"__12 _796\"></span>ettot u<span class=\"__12 _796\"></span>ppgic<span class=\"__12 _796\"></span>k samm<span class=\"__12 _796\"></span>antag<span class=\"__12 _796\"></span>et till 29<span class=\"__12 _796\"></span>0 (<span class=\"__12 _797\"></span>-168) Mkr v<span class=\"__12 _796\"></span>ilket f\u00f6r<span class=\"__12 _796\"></span>klar<span class=\"__12 _796\"></span>as av kra<span class=\"__12 _796\"></span>ftig<span class=\"__12 _796\"></span>t \u00f6kade r\u00e4<span class=\"__12 _796\"></span>ntor und<span class=\"__12 _796\"></span>er \u00e5ret<span class=\"__12 _796\"></span>. R\u00e4nte<span class=\"__12 _796\"></span>nettot f\u00f6r<span class=\"__12 _796\"></span>b\u00e4tt<span class=\"__12 _796\"></span>rades t<span class=\"__12 _796\"></span>ill 307 (-<span class=\"__12 _797\"></span>15<span class=\"__12 _796\"></span>5) Mkr. R\u00e4ntei<span class=\"__12 _796\"></span>nt\u00e4kte<span class=\"__12 _796\"></span>rna \u00f6ka<span class=\"__12 _796\"></span>de till 3<span class=\"__12 _796\"></span>55 (68) Mkr.<span class=\"__12 _798\"> </span>R\u00e4nt<span class=\"__12 _797\"></span>ekostnaderna f<span class=\"__12 _797\"></span>\u00f6re aktiverade<span class=\"__12 _797\"></span> r\u00e4ntor<span class=\"__12 _797\"></span> f\u00f6rs\u00e4mrades till<span class=\"__12 _797\"></span> -477 (<span class=\"__12 _797\"></span>-387)<span class=\"__12 _797\"></span> Mkr.<span class=\"__12 _797\"></span> Under \u00e5ret<span class=\"__12 _797\"></span> aktiverades r\u00e4n<span class=\"__12 _797\"></span>tekostnader<span class=\"__12 _797\"></span> om <span class=\"ls1_12 ws1_12\"> </span>477 (23<span class=\"__12 _796\"></span>4<span class=\"__12 _797\"></span>) Mk<span class=\"__12 _796\"></span>r i p\u00e5g\u00e5<span class=\"__12 _796\"></span>ende p<span class=\"__12 _796\"></span>roje<span class=\"__12 _796\"></span>kt f\u00f6r e<span class=\"__12 _796\"></span>gen r\u00e4<span class=\"__12 _796\"></span>kning<span class=\"__12 _796\"></span>.<span class=\"__12 _798\"> </span>R\u00e4nte<span class=\"__12 _796\"></span>int\u00e4k<span class=\"__12 _796\"></span>ter erh<span class=\"__12 _796\"></span>\u00f6lls ti<span class=\"__12 _796\"></span>ll en ge<span class=\"__12 _796\"></span>noms<span class=\"__12 _796\"></span>nittl<span class=\"__12 _796\"></span>ig r\u00e4nte<span class=\"__12 _796\"></span>sats p<span class=\"__12 _796\"></span>\u00e5 1,18 (0,<span class=\"__12 _796\"></span>24<span class=\"__12 _797\"></span>) p<span class=\"__12 _796\"></span>roce<span class=\"__12 _796\"></span>nt. R\u00e4nte<span class=\"__12 _796\"></span>kostn<span class=\"__12 _796\"></span>ader, exklu<span class=\"__12 _796\"></span>sive r\u00e4n<span class=\"__12 _796\"></span>ta p\u00e5 pe<span class=\"__12 _796\"></span>nsion<span class=\"__12 _796\"></span>s<span class=\"ws1_12\">-<span class=\"__12 _798\"> </span></span>sku<span class=\"__12 _796\"></span>ld, be<span class=\"__12 _796\"></span>talad<span class=\"__12 _796\"></span>es till e<span class=\"__12 _796\"></span>n unde<span class=\"__12 _796\"></span>r \u00e5ret ge<span class=\"__12 _796\"></span>noms<span class=\"__12 _796\"></span>nitt<span class=\"__12 _796\"></span>lig r\u00e4nte<span class=\"__12 _796\"></span>sats o<span class=\"__12 _796\"></span>m 2,<span class=\"__12 _796\"></span>23 (1,5<span class=\"__12 _796\"></span>5) proc<span class=\"__12 _796\"></span>ent. D<span class=\"__12 _796\"></span>en ge<span class=\"__12 _796\"></span>noms<span class=\"__12 _796\"></span>nittl<span class=\"__12 _796\"></span>iga r\u00e4n<span class=\"__12 _796\"></span>tesat<span class=\"__12 _796\"></span>sen f\u00f6<span class=\"__12 _796\"></span>r leasingskulder uppgick t<span class=\"__12 _797\"></span>ill 3,08<span class=\"__12 _797\"></span> (2,<span class=\"__12 _797\"></span>94<span class=\"__12 _797\"></span>) procent.<span class=\"__12 _798\"> </span>R\u00e4nte<span class=\"__12 _796\"></span>netto p<span class=\"__12 _796\"></span>\u00e5 pen<span class=\"__12 _796\"></span>sion<span class=\"__12 _796\"></span>er<span class=\"__12 _797\"></span>, so<span class=\"__12 _796\"></span>m avser d<span class=\"__12 _796\"></span>et vid \u00e5r<span class=\"__12 _796\"></span>ets b\u00f6<span class=\"__12 _796\"></span>rjan, b<span class=\"__12 _796\"></span>ase<span class=\"__12 _796\"></span>rat p\u00e5 ut<span class=\"__12 _796\"></span>fall<span class=\"__12 _796\"></span>et 2022, b<span class=\"__12 _796\"></span>er\u00e4kn<span class=\"__12 _796\"></span>ade ne<span class=\"__12 _796\"></span>ttot av ko<span class=\"__12 _796\"></span>stnad<span class=\"__12 _796\"></span>sr\u00e4n<span class=\"__12 _796\"></span>tor p\u00e5 f\u00f6rm\u00e5nsbest<span class=\"__12 _797\"></span>\u00e4mda pensions <span class=\"__12 _849\"></span>f\u00f6rpliktelser<span class=\"__12 _797\"></span> och avkast<span class=\"__12 _797\"></span>ning p\u00e5 pensionsf<span class=\"__12 _797\"></span>\u00f6r<span class=\"__12 _796\"></span>v<span class=\"__12 _797\"></span>altningsti<span class=\"__12 _797\"></span>llg\u00e5ngar<span class=\"__12 _797\"></span>, minsk<span class=\"__12 _797\"></span>ade til<span class=\"__12 _797\"></span>l <span class=\"ls1_12 ws1_12\"> </span>-<span class=\"__12 _796\"></span>48 (-<span class=\"__12 _860\"></span>70) M<span class=\"__12 _796\"></span>kr. Se vida<span class=\"__12 _796\"></span>re not 28<span class=\"__12 _796\"></span>.<span class=\"__12 _798\"> </span>Konc<span class=\"__12 _796\"></span>erne<span class=\"__12 _796\"></span>n har r\u00e4n<span class=\"__12 _796\"></span>tenet<span class=\"__12 _796\"></span>to som re<span class=\"__12 _796\"></span>dovis<span class=\"__12 _796\"></span>as i r\u00f6r<span class=\"__12 _796\"></span>else<span class=\"__12 _796\"></span>resu<span class=\"__12 _796\"></span>ltatet me<span class=\"__12 _796\"></span>d -<span class=\"__12 _797\"></span>1 (-2<span class=\"__12 _797\"></span>) M<span class=\"__12 _796\"></span>kr<span class=\"__12 _797\"></span>, se re<span class=\"__12 _796\"></span>dovis<span class=\"__12 _796\"></span>ning<span class=\"__12 _796\"></span>s- oc<span class=\"__12 _796\"></span>h v\u00e4rder<span class=\"__12 _796\"></span>ings<span class=\"__12 _796\"></span>prin<span class=\"__12 _796\"></span>cipe<span class=\"__12 _796\"></span>r<span class=\"__12 _860\"></span>, <span class=\"ws1_12\"> </span>not 1<span class=\"__12 _798\"> </span><span class=\"__12 _796\"></span>.<span class=\"__12 _798\"> </span>F\u00f6r\u00e4ndring<span class=\"__12 _797\"></span> av marknadsv<span class=\"__12 _797\"></span>\u00e4rde<span class=\"__12 _798\"> </span>F\u00f6r\u00e4ndring av<span class=\"__12 _797\"></span> marknad<span class=\"__12 _796\"></span>s<span class=\"__12 _797\"></span>v\u00e4rde uppgick till 4<span class=\"__12 _797\"></span> (-<span class=\"__12 _797\"></span>2) Mkr<span class=\"__12 _860\"></span>.<span class=\"__12 _798\"> </span>\u00d6vrigt<span class=\"__12 _797\"></span> finansnetto<span class=\"__12 _798\"> </span>\u00d6vrigt finansnetto uppgick till -<span class=\"__12 _797\"></span>20 (<span class=\"__12 _797\"></span>-<span class=\"__12 _797\"></span>12) Mkr och avs\u00e5g olik<span class=\"__12 _797\"></span>a avgifter f\u00f6r kredit <span class=\"__12 _849\"></span>facilitet<span class=\"__12 _797\"></span>er och bankgarantier<span class=\"__12 _860\"></span>, kursdif<span class=\"__12 _796\"></span>f<span class=\"__12 _797\"></span>eren<span class=\"ls1_12 ws1_12\">-<span class=\"__12 _798\"> </span></span>ser<span class=\"__12 _797\"></span>, utdelningar samt<span class=\"__12 _797\"></span> neds<span class=\"__12 _796\"></span>krivning<span class=\"__12 _797\"></span> h\u00e4nf\u00f6rlig till f<span class=\"__12 _797\"></span>ramtida even<span class=\"__12 _797\"></span>tuella kreditf\u00f6rluster enligt IFRS 9<span class=\"__12 _860\"></span>.<span class=\"__12 _798\"> </span>Not 16<span class=\"__12 _796\"></span>.<span class=\"ff2_12 ls1_12 ws1_12\"> Ink<span class=\"__12 _797\"></span>omstsk<span class=\"__12 _797\"></span>atter<span class=\"__12 _798\"> </span></span>Inko<span class=\"__12 _796\"></span>msts<span class=\"__12 _796\"></span>katte<span class=\"__12 _796\"></span>r redovi<span class=\"__12 _796\"></span>sas i e<span class=\"__12 _796\"></span>nligh<span class=\"__12 _796\"></span>et med I<span class=\"__12 _796\"></span>AS 12, I<span class=\"__12 _796\"></span>nkoms<span class=\"__12 _796\"></span>tskat<span class=\"__12 _796\"></span>ter<span class=\"__12 _797\"></span>, se n<span class=\"__12 _796\"></span>ot 1<span class=\"__12 _798\"> </span>Skatt<span class=\"__12 _797\"></span>ekostnad<span class=\"__12 _bc_2\"> </span><span class=\"ls5_12 ws8_12\">2022<span class=\"__12 _a_11\"> </span>2021<span class=\"__12 _798\"> </span></span>Aktuell skatt<span class=\"__12 _bd_2\"> </span>-<span class=\"__12 _797\"></span>1 151<span class=\"__12 _be_2\"> </span>-<span class=\"__12 _797\"></span>1 709<span class=\"__12 _798\"> </span>Uppskjutna skatt<span class=\"__12 _797\"></span>ekostnader fr<span class=\"__12 _797\"></span>\u00e5n f\u00f6r\u00e4ndring av<span class=\"__12 _797\"></span> tempor\u00e4ra skillnader<span class=\"__12 _bf_2\"> </span><span class=\"ls8_12 wsb_12\">-<span class=\"__12 _796\"></span>696<span class=\"__12 _c0_2\"> </span></span><span class=\"ws5_12\">441<span class=\"__12 _798\"> </span></span>Uppskjutna skatt<span class=\"__12 _797\"></span>ekostnader fr<span class=\"__12 _797\"></span>\u00e5n f\u00f6r\u00e4ndring av<span class=\"__12 _797\"></span> f\u00f6rlustav<span class=\"__12 _797\"></span>drag<span class=\"__12 _c1_2\"> </span><span class=\"ws5_12\">-<span class=\"__12 _797\"></span>183<span class=\"__12 _c2_2\"> </span>13<span class=\"__12 _798\"> </span></span>F<span class=\"__12 _797\"></span>\u00f6r\u00e4ndring av avs\u00e4ttning f<span class=\"__12 _797\"></span>\u00f6r skatt<span class=\"__12 _797\"></span>erisker<span class=\"__12 _c3_2\"> </span><span class=\"ls1_12 ws1_12\">3<span class=\"__12 _c2_2\"> </span></span><span class=\"ws5_12\">17<span class=\"__12 _798\"> </span></span>Summa<span class=\"__12 _c4_2\"> </span><span class=\"ws4_12\">-2 02<span class=\"__12 _797\"></span>7<span class=\"__12 _c5_2\"> </span>-1 2<span class=\"__12 _797\"></span>38<span class=\"__12 _798\"> </span></span>Skatt<span class=\"__12 _797\"></span>eposter som redo<span class=\"__12 _797\"></span>visats i \u00f6vrigt to<span class=\"__12 _797\"></span>talresultat<span class=\"__12 _c6_2\"> </span><span class=\"ls5_12 ws8_12\">2022<span class=\"__12 _a_11\"> </span>2021<span class=\"__12 _798\"> </span></span>Uppskjutna skatt<span class=\"__12 _797\"></span>er h\u00e4nf\u00f6rliga till k<span class=\"__12 _797\"></span>assafl\u00f6dess\u00e4kringar<span class=\"__12 _c7_2\"> </span><span class=\"ls15_12 ws20_12\">-19<span class=\"__12 _c8_2\"> </span></span><span class=\"ws5_12\">-3<span class=\"__12 _798\"> </span></span>Uppskjutna skatt<span class=\"__12 _797\"></span>er h\u00e4nf\u00f6rliga till pensioner<span class=\"__12 _c9_2\"> </span><span class=\"ls15_12 ws20_12\">-7<span class=\"__12 _796\"></span>92<span class=\"__12 _839\"> </span><span class=\"ls11_12 ws1b_12\">-<span class=\"__12 _796\"></span>575<span class=\"__12 _798\"> </span></span></span>Summa<span class=\"__12 _ca_2\"> </span>-811<span class=\"__12 _af_1\"> </span><span class=\"ls30_7 ws3f_7\">-<span class=\"__12 _796\"></span>578<span class=\"__12 _798\"> </span></span>Sambandet mellan sk<span class=\"__12 _797\"></span>att ber\u00e4knad e<span class=\"__12 _797\"></span>fter sammanv<span class=\"__12 _797\"></span>\u00e4gning av n<span class=\"__12 _797\"></span>ominella skattesa<span class=\"__12 _797\"></span>tser och redovisad<span class=\"__12 _797\"></span> skatt<span class=\"__12 _798\"> </span>Koncernens<span class=\"__12 _797\"></span> redovisade<span class=\"__12 _797\"></span> skatt uppg\u00e5r<span class=\"__12 _797\"></span> till 2<span class=\"__12 _797\"></span>0 (15<span class=\"__12 _797\"></span>) procen<span class=\"__12 _797\"></span>t. Koncernens sam<span class=\"__12 _797\"></span>manv\u00e4gda<span class=\"__12 _797\"></span> nominella sk<span class=\"__12 _797\"></span>attesats har<span class=\"__12 _797\"></span> ber\u00e4knats till 22 (<span class=\"__12 _797\"></span>22) procent.<span class=\"__12 _798\"> </span>Ge<span class=\"__12 _796\"></span>noms<span class=\"__12 _796\"></span>nitt<span class=\"__12 _796\"></span>lig nom<span class=\"__12 _796\"></span>inell s<span class=\"__12 _796\"></span>katte<span class=\"__12 _796\"></span>sats f\u00f6<span class=\"__12 _796\"></span>r hemm<span class=\"__12 _796\"></span>amar<span class=\"__12 _796\"></span>knad<span class=\"__12 _796\"></span>erna i Eur<span class=\"__12 _796\"></span>opa up<span class=\"__12 _796\"></span>pg\u00e5r t<span class=\"__12 _796\"></span>ill 20 (20) pro<span class=\"__12 _796\"></span>cent o<span class=\"__12 _796\"></span>ch f\u00f6r U<span class=\"__12 _796\"></span>SA till dr<span class=\"__12 _796\"></span>ygt <span class=\"ws1_12\"> </span>27 (27) p<span class=\"__12 _796\"></span>roce<span class=\"__12 _796\"></span>nt, ber<span class=\"__12 _796\"></span>oend<span class=\"__12 _796\"></span>e p\u00e5  <span class=\"__12 _849\"></span>res<span class=\"__12 _796\"></span>ultate<span class=\"__12 _796\"></span>ts f\u00f6rd<span class=\"__12 _796\"></span>elnin<span class=\"__12 _796\"></span>g mell<span class=\"__12 _796\"></span>an de ol<span class=\"__12 _796\"></span>ika dels<span class=\"__12 _796\"></span>tatern<span class=\"__12 _796\"></span>a.<span class=\"__12 _798\"> </span>Sa<span class=\"__12 _796\"></span>mban<span class=\"__12 _796\"></span>det mel<span class=\"__12 _796\"></span>lan skat<span class=\"__12 _796\"></span>t ber<span class=\"__12 _796\"></span>\u00e4kna<span class=\"__12 _796\"></span>d efter s<span class=\"__12 _796\"></span>amma<span class=\"__12 _796\"></span>nv\u00e4gnin<span class=\"__12 _796\"></span>g av nom<span class=\"__12 _796\"></span>inell<span class=\"__12 _796\"></span>a skatte<span class=\"__12 _796\"></span>sat<span class=\"__12 _796\"></span>ser 22 (22) pr<span class=\"__12 _796\"></span>oce<span class=\"__12 _796\"></span>nt och re<span class=\"__12 _796\"></span>dovis<span class=\"__12 _796\"></span>ad skat<span class=\"__12 _796\"></span>t 20 (15) pro<span class=\"__12 _796\"></span>cent b<span class=\"__12 _796\"></span>elys<span class=\"__12 _796\"></span>es i ned<span class=\"__12 _796\"></span>anst<span class=\"__12 _796\"></span>\u00e5end<span class=\"__12 _796\"></span>e tabel<span class=\"__12 _796\"></span>l.<span class=\"__12 _798\"> </span>2022<span class=\"__12 _a_11\"> </span>2021<span class=\"__12 _798\"> </span>Resultat e<span class=\"__12 _797\"></span>fter finansiella post<span class=\"__12 _797\"></span>er<span class=\"__12 _cb_2\"> </span>10 312<span class=\"__12 _814\"> </span>8 125<span class=\"__12 _798\"> </span>Skatt enligt samman<span class=\"__12 _797\"></span>v\u00e4gning av nominella sk<span class=\"__12 _797\"></span>attesatser<span class=\"__12 _860\"></span>, 22 (22) procen<span class=\"__12 _797\"></span>t<span class=\"__12 _cc_2\"> </span>-2 26<span class=\"__12 _797\"></span>9<span class=\"__12 _2d_8\"> </span><span class=\"ls15_12 ws1a_12\">-1<span class=\"__12 _796\"></span> 787<span class=\"__12 _798\"> </span></span>Skatt<span class=\"__12 _797\"></span>eeffekt av<span class=\"__12 _798\"> </span>F<span class=\"__12 _797\"></span>astighetsf\u00f6rs<span class=\"__12 _797\"></span>\u00e4ljningar<span class=\"__12 _798\"> </span>1)<span class=\"__12 _798\"> </span>196<span class=\"__12 _810\"> </span><span class=\"ls3_12 ws5_12\">335<span class=\"__12 _798\"> </span></span>A<span class=\"__12 _797\"></span>vyttring OPS<span class=\"__12 _796\"></span>-pr<span class=\"__12 _797\"></span>ojekt<span class=\"__12 _798\"> </span>1)<span class=\"__12 _798\"> </span>50<span class=\"__12 _798\"> </span>Utnyttjade f<span class=\"__12 _797\"></span>\u00f6rlustavdr<span class=\"__12 _797\"></span>ag som ej tillg\u00e5ngsredovis<span class=\"__12 _797\"></span>ats<span class=\"__12 _878\"> </span><span class=\"ls32_7 ws41_7\">153<span class=\"__12 _798\"> </span></span>\u00d6vrigt<span class=\"__12 _cd_2\"> </span><span class=\"ls21_9 ws2e_10\">-4<span class=\"__12 _ce_2\"> </span></span>61<span class=\"__12 _798\"> </span>Redovis<span class=\"__12 _797\"></span>ad skattek<span class=\"__12 _797\"></span>ostnad<span class=\"__12 _cf_2\"> </span>-2 02<span class=\"__12 _797\"></span>7<span class=\"__12 _c5_2\"> </span>-1 2<span class=\"__12 _797\"></span>38<span class=\"__12 _798\"> </span>1)  <span class=\"__12 _4a_8\"></span>I fle<span class=\"__12 _796\"></span>ra av de l<span class=\"__12 _796\"></span>\u00e4nd<span class=\"__12 _796\"></span>er d\u00e4r S<span class=\"__12 _796\"></span>kanska \u00e4<span class=\"__12 _796\"></span>r verks<span class=\"__12 _796\"></span>amt \u00e4r f\u00f6<span class=\"__12 _796\"></span>rs\u00e4<span class=\"__12 _796\"></span>ljnin<span class=\"__12 _796\"></span>g av fas<span class=\"__12 _796\"></span>tigh<span class=\"__12 _796\"></span>etsp<span class=\"__12 _796\"></span>roje<span class=\"__12 _796\"></span>kt oc<span class=\"__12 _796\"></span>h OPS<span class=\"__12 _796\"></span>-pr<span class=\"__12 _796\"></span>ojek<span class=\"__12 _796\"></span>t gen<span class=\"__12 _796\"></span>om av<span class=\"__12 _796\"></span>yt<span class=\"__12 _796\"></span>tring a<span class=\"__12 _796\"></span>v bol<span class=\"__12 _796\"></span>ag skat<span class=\"__12 _796\"></span>tefri<span class=\"__12 _796\"></span>a.<span class=\"__12 _798\"> </span>Koncern\u00f6<span class=\"__12 _797\"></span>versikt<span class=\"__12 _3b_7\"> </span>V<span class=\"__12 _797\"></span>erksamhet<span class=\"__12 _3c_8\"> </span>Bolagsstyrning<span class=\"__12 _3b_7\"> </span>H\u00e5llbarhet<span class=\"__12 _3d_8\"> </span><span class=\"ff1_12\">Finansiell information<span class=\"__12 _798\"> </span></span>14<span class=\"__12 _796\"></span>6 <span class=\"__12 _3e_8\"> </span><span class=\"fs3_12 ls1_12 ws1_12\">Skanska \u00c5rs- och h\u00e5llbarhetsredo<span class=\"__12 _797\"></span>visning 2022<span class=\"__12 _798\"> </span></span>Finansiell analys  <span class=\"__12 _3f_8\"> </span> Koncernr<span class=\"__12 _797\"></span>esultat  <span class=\"__12 _3f_8\"> </span> <span class=\"ff1_12\">Noter</span>  <span class=\"__12 _3f_8\"> </span> Nya ers\u00e4ttningsriktlinjer<span class=\"__12 _797\"></span> <span class=\"__12 _3f_8\"> </span>Revisionsber\u00e4ttelse  <span class=\"__12 _3f_8\"> </span> Re<span class=\"__12 _797\"></span>visorns h\u00e5llbarhetsrapport <span class=\"__12 _3f_8\"> </span> K<span class=\"__12 _797\"></span>vartalsinf<span class=\"__12 _797\"></span>ormation  <span class=\"__12 _3f_8\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__12 _797\"></span>esterark<span class=\"__12 _797\"></span>alender  <span class=\"__12 _3f_8\"> </span> Adresser<span class=\"__12 _798\"> </span>\u00c5re<span class=\"__12 _796\"></span>ts beta<span class=\"__12 _796\"></span>lda in<span class=\"__12 _796\"></span>k<span class=\"__12 _797\"></span>om<span class=\"__12 _796\"></span>sts<span class=\"__12 _796\"></span>katter u<span class=\"__12 _796\"></span>ppg\u00e5<span class=\"__12 _796\"></span>r till 1 501 (3 596) Mkr. Betal<span class=\"__12 _796\"></span>da inko<span class=\"__12 _796\"></span>msts<span class=\"__12 _796\"></span>katter ka<span class=\"__12 _796\"></span>n varier<span class=\"__12 _796\"></span>a v\u00e4sen<span class=\"__12 _796\"></span>tligt m<span class=\"__12 _796\"></span>ellan \u00e5<span class=\"__12 _796\"></span>ren f\u00f6r de l\u00e4nder<span class=\"__12 _797\"></span> vari k<span class=\"__12 _797\"></span>oncernen har<span class=\"__12 _797\"></span> verksamhet. Under<span class=\"__12 _797\"></span>laget f\u00f6r<span class=\"__12 _797\"></span> inkomstbesk<span class=\"__12 _797\"></span>attningen best\u00e4ms<span class=\"__12 _797\"></span> ofta efter<span class=\"__12 _797\"></span> andra pri<span class=\"__12 _797\"></span>nciper \u00e4n de s<span class=\"__12 _796\"></span>om g\u00e4ll<span class=\"__12 _796\"></span>er f\u00f6r up<span class=\"__12 _796\"></span>pr\u00e4t<span class=\"__12 _796\"></span>tande<span class=\"__12 _796\"></span>t av konc<span class=\"__12 _796\"></span>erne<span class=\"__12 _796\"></span>ns res<span class=\"__12 _796\"></span>ultatr\u00e4<span class=\"__12 _796\"></span>kning<span class=\"__12 _796\"></span>. Om sl<span class=\"__12 _796\"></span>utlig i<span class=\"__12 _796\"></span>nkoms<span class=\"__12 _796\"></span>tskat<span class=\"__12 _796\"></span>t unde<span class=\"__12 _796\"></span>rstig<span class=\"__12 _796\"></span>er pre<span class=\"__12 _796\"></span>limin<span class=\"__12 _796\"></span>\u00e4rt u<span class=\"__12 _796\"></span>ttag<span class=\"__12 _796\"></span>en skat<span class=\"__12 _796\"></span>t tidig<span class=\"__12 _796\"></span>are \u00e5r kan \u00e5<span class=\"__12 _796\"></span>rets b<span class=\"__12 _796\"></span>etalda i<span class=\"__12 _796\"></span>nkoms<span class=\"__12 _796\"></span>tskat<span class=\"__12 _796\"></span>ter bli v\u00e4<span class=\"__12 _796\"></span>sentl<span class=\"__12 _796\"></span>igt re<span class=\"__12 _796\"></span>duce<span class=\"__12 _796\"></span>rade. I nedanst\u00e5ende<span class=\"__12 _797\"></span> tabell visas h<span class=\"__12 _797\"></span>ur betalda<span class=\"__12 _797\"></span> inkomstskatter<span class=\"__12 _797\"></span> f\u00f6rdelar sig<span class=\"__12 _797\"></span> mellan olik<span class=\"__12 _797\"></span>a l\u00e4nder:<span class=\"__12 _798\"> </span>Betalda ink<span class=\"__12 _797\"></span>omstskatt<span class=\"__12 _797\"></span>er<span class=\"__12 _798\"> </span>2022<span class=\"__12 _d0_2\"> </span>2021<span class=\"__12 _798\"> </span>Sverige<span class=\"__12 _d1_2\"> </span>554<span class=\"__12 _d2_2\"> </span><span class=\"ls1_12 ws1_12\">USA<span class=\"__12 _d3_2\"> </span></span><span class=\"ws7_12\">2 422<span class=\"__12 _798\"> </span></span>USA<span class=\"__12 _d4_2\"> </span>362<span class=\"__12 _d2_2\"> </span><span class=\"ls3_12 ws5_12\">Polen<span class=\"__12 _1f_10\"> </span><span class=\"ls1c_11 ws26_11\">327<span class=\"__12 _798\"> </span></span></span>Norge<span class=\"__12 _d3_2\"> </span>214<span class=\"__12 _d5_2\"> </span>Sverige<span class=\"__12 _d6_2\"> </span>217<span class=\"__12 _798\"> </span>Finland<span class=\"__12 _d7_2\"> </span>140<span class=\"__12 _d5_2\"> </span>Finland<span class=\"__12 _d8_2\"> </span>179<span class=\"__12 _798\"> </span>Storbrit<span class=\"__12 _797\"></span>annien<span class=\"__12 _d9_2\"> </span><span class=\"ls6_12 ws22_12\">97<span class=\"__12 _d2_2\"> </span></span>Norge<span class=\"__12 _da_2\"> </span>166<span class=\"__12 _798\"> </span>\u00d6vriga<span class=\"__12 _db_2\"> </span>134<span class=\"__12 _d2_2\"> </span>\u00d6vriga<span class=\"__12 _db_2\"> </span><span class=\"ls12_12 ws42_7\">285<span class=\"__12 _798\"> </span></span>Summa<span class=\"__12 _888\"> </span><span class=\"ws4_12\">1 501<span class=\"__12 _d2_2\"> </span></span>Summa<span class=\"__12 _e_12\"> </span><span class=\"ls33_6 wsa_12\">3<span class=\"__12 _796\"></span> 596<span class=\"__12 _798\"> </span></span>Skatt<span class=\"__12 _797\"></span>efordringar och sk<span class=\"__12 _797\"></span>atteskulder<span class=\"__12 _798\"> </span>2022-<span class=\"__12 _797\"></span>12-31<span class=\"__12 _800\"> </span>2021<span class=\"__12 _797\"></span>-12-31<span class=\"__12 _798\"> </span>Skatt<span class=\"__12 _797\"></span>efordringar<span class=\"__12 _dc_2\"> </span><span class=\"lsf_12 ws18_12\">1 24<span class=\"__12 _796\"></span>8<span class=\"__12 _802\"> </span>1<span class=\"__12 _796\"></span> 247<span class=\"__12 _798\"> </span></span>Skatt<span class=\"__12 _797\"></span>eskulder<span class=\"__12 _798\"> </span>1)<span class=\"__12 _798\"> </span>388<span class=\"__12 _852\"> </span>710<span class=\"__12 _798\"> </span>Netto sk<span class=\"__12 _797\"></span>attefor<span class=\"__12 _797\"></span>dringar (+) / skatt<span class=\"__12 _797\"></span>eskulder (-)<span class=\"__12 _dd_2\"> </span><span class=\"ws5_12\">860<span class=\"__12 _825\"> </span><span class=\"ls9_12 ws43_7\">5<span class=\"__12 _796\"></span>37<span class=\"__12 _798\"> </span></span></span>1) Ska<span class=\"__12 _796\"></span>ttes<span class=\"__12 _796\"></span>kuld<span class=\"__12 _796\"></span>er 2021-12-31 \u00e4<span class=\"__12 _796\"></span>r omr\u00e4<span class=\"__12 _796\"></span>knad<span class=\"__12 _796\"></span>e i enli<span class=\"__12 _796\"></span>ghet m<span class=\"__12 _796\"></span>ed vad s<span class=\"__12 _796\"></span>om ang<span class=\"__12 _796\"></span>es i not 4<span class=\"__12 _796\"></span>3.<span class=\"__12 _798\"> </span>Skattef<span class=\"__12 _797\"></span>ordringar och sk<span class=\"__12 _797\"></span>atteskulder avser<span class=\"__12 _797\"></span> skillnad mellan<span class=\"__12 _797\"></span> \u00e5rets ber\u00e4knade ink<span class=\"__12 _797\"></span>omstskatt och<span class=\"__12 _797\"></span> erlagd prelimin\u00e4r<span class=\"__12 _797\"></span> skatt samt<span class=\"__12 _797\"></span> \u00e4nnu ej reglerade ink<span class=\"__12 _797\"></span>omst <span class=\"__12 _849\"></span>s<span class=\"__12 _796\"></span>k<span class=\"__12 _797\"></span>atter f\u00f6r tidigare<span class=\"__12 _797\"></span> \u00e5r<span class=\"__12 _798\"> </span>.<span class=\"__12 _798\"> </span>Uppskjutna skatt<span class=\"__12 _797\"></span>efordringar och uppskjutna sk<span class=\"__12 _797\"></span>atteskulder<span class=\"__12 _798\"> </span>2022-<span class=\"__12 _797\"></span>12-31<span class=\"__12 _800\"> </span>2021<span class=\"__12 _797\"></span>-12-31<span class=\"__12 _798\"> </span>Uppskjutna skatt<span class=\"__12 _797\"></span>efordringar<span class=\"__12 _797\"></span> enligt rapport \u00f6ver<span class=\"__12 _797\"></span> finansiell st\u00e4llning<span class=\"__12 _de_2\"> </span><span class=\"ws5_12\">995<span class=\"__12 _d_11\"> </span></span>1 984<span class=\"__12 _798\"> </span>Uppskjutna skatt<span class=\"__12 _797\"></span>eskulder enligt rapport \u00f6ver<span class=\"__12 _797\"></span> finansiell st\u00e4llning<span class=\"__12 _798\"> </span>1)<span class=\"__12 _798\"> </span>1 943<span class=\"__12 _d_11\"> </span><span class=\"ls34_5 ws14_12\">1 25<span class=\"__12 _796\"></span>4<span class=\"__12 _798\"> </span></span>Netto uppskjutna sk<span class=\"__12 _797\"></span>attefor<span class=\"__12 _797\"></span>dringar (+) / uppskjutna skatt<span class=\"__12 _797\"></span>eskulder (-)<span class=\"__12 _df_2\"> </span><span class=\"ls12_12 ws42_7\">-94<span class=\"__12 _796\"></span>8<span class=\"__12 _825\"> </span></span><span class=\"ws5_12\">730<span class=\"__12 _798\"> </span></span>1) Up<span class=\"__12 _796\"></span>pskj<span class=\"__12 _796\"></span>utna s<span class=\"__12 _796\"></span>katte<span class=\"__12 _796\"></span>skul<span class=\"__12 _796\"></span>der 202<span class=\"__12 _796\"></span>1-<span class=\"__12 _797\"></span>12-31 \u00e4<span class=\"__12 _796\"></span>r omr\u00e4<span class=\"__12 _796\"></span>knad<span class=\"__12 _796\"></span>e i enli<span class=\"__12 _796\"></span>ghet m<span class=\"__12 _796\"></span>ed vad s<span class=\"__12 _796\"></span>om ang<span class=\"__12 _796\"></span>es i not 4<span class=\"__12 _796\"></span>3.<span class=\"__12 _798\"> </span>Uppskjutna skatt<span class=\"__12 _797\"></span>efordringar och uppskjutna sk<span class=\"__12 _797\"></span>atteskulder<span class=\"__12 _798\"> </span>2022-<span class=\"__12 _797\"></span>12-31<span class=\"__12 _800\"> </span>2021<span class=\"__12 _797\"></span>-12-31<span class=\"__12 _798\"> </span>Uppskjutna skatt<span class=\"__12 _797\"></span>efordringar<span class=\"__12 _797\"></span> f\u00f6r f<span class=\"__12 _797\"></span>\u00f6rlustavdr<span class=\"__12 _797\"></span>ag<span class=\"__12 _e0_2\"> </span><span class=\"ws5_12\">65<span class=\"__12 _810\"> </span><span class=\"lsc_12 wse_12\">238<span class=\"__12 _798\"> </span></span></span>Uppskjutna skatt<span class=\"__12 _797\"></span>efordringar<span class=\"__12 _797\"></span> f\u00f6r andr<span class=\"__12 _797\"></span>a tillg\u00e5ngar<span class=\"__12 _e1_2\"> </span><span class=\"ws5_12\">316<span class=\"__12 _825\"> </span>436<span class=\"__12 _798\"> </span></span>Uppskjutna skatt<span class=\"__12 _797\"></span>efordringar<span class=\"__12 _797\"></span> f\u00f6r avs\u00e4ttningar<span class=\"__12 _797\"></span> pensioner<span class=\"__12 _5a_7\"> </span><span class=\"ws5_12\">630<span class=\"__12 _802\"> </span></span>1 587<span class=\"__12 _798\"> </span>Uppskjutna skatt<span class=\"__12 _797\"></span>efordringar<span class=\"__12 _797\"></span> f\u00f6r p\u00e5g\u00e5ende projek<span class=\"__12 _797\"></span>t<span class=\"__12 _e2_2\"> </span><span class=\"ws5_12\">617<span class=\"__12 _825\"> </span>632<span class=\"__12 _798\"> </span></span>Andra uppskjutna sk<span class=\"__12 _797\"></span>attefor<span class=\"__12 _797\"></span>dringar<span class=\"__12 _e3_2\"> </span>1 653<span class=\"__12 _814\"> </span>1 333<span class=\"__12 _798\"> </span>Summa f\u00f6re ne<span class=\"__12 _797\"></span>ttoredovisning<span class=\"__12 _e4_2\"> </span><span class=\"ls5_12 ws17_12\">3 281<span class=\"__12 _817\"> </span><span class=\"lse_12 ws19_12\">4 226<span class=\"__12 _798\"> </span></span></span>Nettor<span class=\"__12 _797\"></span>edovisning av kvittningsbara uppskjutna sk<span class=\"__12 _797\"></span>attef<span class=\"__12 _797\"></span>ordringar<span class=\"__12 _797\"></span>/<span class=\"__12 _860\"></span>skatteskulder<span class=\"__12 _e5_2\"> </span>-2 286<span class=\"__12 _823\"> </span>-2 2<span class=\"__12 _797\"></span>42<span class=\"__12 _798\"> </span>Uppskjutna skatt<span class=\"__12 _797\"></span>efordringar enligt r<span class=\"__12 _797\"></span>apport \u00f6ver finansiell s<span class=\"__12 _797\"></span>t\u00e4llning<span class=\"__12 _e6_2\"> </span><span class=\"ws5_12\">995<span class=\"__12 _b_12\"> </span></span>1 984<span class=\"__12 _798\"> </span>Not 16. Inkoms<span class=\"__12 _797\"></span>tskatter forts.<span class=\"__12 _798\"> </span>2022-<span class=\"__12 _797\"></span>12-31<span class=\"__12 _800\"> </span>2021<span class=\"__12 _797\"></span>-12-31<span class=\"__12 _798\"> </span>Uppskjutna skatt<span class=\"__12 _797\"></span>eskulder f\u00f6r f<span class=\"__12 _797\"></span>\u00f6rvaltningsf<span class=\"__12 _797\"></span>astigheter<span class=\"__12 _e7_2\"> </span><span class=\"ls1_12 ws1_12\">362<span class=\"__12 _798\"> </span></span>Uppskjutna skatt<span class=\"__12 _797\"></span>eskulder f\u00f6r andr<span class=\"__12 _797\"></span>a l\u00e5ngfristiga tillg\u00e5ngar<span class=\"__12 _e8_2\"> </span><span class=\"ls31_7 ws44_7\">344<span class=\"__12 _c0_2\"> </span></span><span class=\"ws5_12\">301<span class=\"__12 _798\"> </span></span>Uppskjutna skatt<span class=\"__12 _797\"></span>eskulder f\u00f6r p\u00e5g\u00e5ende pr<span class=\"__12 _797\"></span>ojekt<span class=\"__12 _e9_2\"> </span>1 736<span class=\"__12 _814\"> </span>1 639<span class=\"__12 _798\"> </span>Uppskjutna skatt<span class=\"__12 _797\"></span>eskulder f\u00f6r andr<span class=\"__12 _797\"></span>a kortfristiga tillg\u00e5ngar<span class=\"__12 _ea_2\"> </span><span class=\"ls1_12 ws1_12\">162<span class=\"__12 _812\"> </span><span class=\"ls8_12 wsb_12\">1<span class=\"__12 _796\"></span>87<span class=\"__12 _798\"> </span></span></span>Andra uppskjutna sk<span class=\"__12 _797\"></span>atteskulder <span class=\"__12 _cb_2\"> </span><span class=\"ls34_5 ws14_12\">1 625<span class=\"__12 _802\"> </span></span>1 369<span class=\"__12 _798\"> </span>Summa f\u00f6re ne<span class=\"__12 _797\"></span>ttoredovisning<span class=\"__12 _a0_2\"> </span>4 229<span class=\"__12 _817\"> </span>3 496<span class=\"__12 _798\"> </span>Nettor<span class=\"__12 _797\"></span>edovisning av kvittningsbara uppskjutna sk<span class=\"__12 _797\"></span>attef<span class=\"__12 _797\"></span>ordringar<span class=\"__12 _797\"></span>/<span class=\"__12 _860\"></span>skatteskulder<span class=\"__12 _e5_2\"> </span>-2 286<span class=\"__12 _823\"> </span>-2 2<span class=\"__12 _797\"></span>42<span class=\"__12 _798\"> </span>Uppskjutna skatt<span class=\"__12 _797\"></span>eskulder enligt rapport \u00f6v<span class=\"__12 _797\"></span>er finansiell st\u00e4llning<span class=\"__12 _eb_2\"> </span>1 943<span class=\"__12 _b_12\"> </span><span class=\"ls25_9 ws3_12\">1 25<span class=\"__12 _796\"></span>4<span class=\"__12 _798\"> </span></span>F<span class=\"__12 _797\"></span>\u00f6r\u00e4ndring av netto<span class=\"__12 _797\"></span>fordran (+) / ne<span class=\"__12 _797\"></span>ttoskuld (-) uppskjutna skatt<span class=\"__12 _797\"></span>er<span class=\"__12 _798\"> </span>2022<span class=\"__12 _a_11\"> </span>2021<span class=\"__12 _798\"> </span>Netto<span class=\"__12 _797\"></span>fordr<span class=\"__12 _797\"></span>an (+) / nettoskuld (-) uppskjutna sk<span class=\"__12 _797\"></span>atter vid \u00e5r<span class=\"__12 _797\"></span>ets b\u00f6rjan<span class=\"__12 _ec_2\"> </span><span class=\"ws5_12\">730<span class=\"__12 _825\"> </span>836<span class=\"__12 _798\"> </span></span>Desinv<span class=\"__12 _797\"></span>esteringar<span class=\"__12 _ed_2\"> </span><span class=\"ls1_12 ws1_12\">4<span class=\"__12 _aa_2\"> </span>8<span class=\"__12 _798\"> </span></span>Redovisat i \u00f6<span class=\"__12 _797\"></span>vrigt tot<span class=\"__12 _797\"></span>alresultat<span class=\"__12 _ee_2\"> </span><span class=\"ws5_12\">-811<span class=\"__12 _846\"> </span><span class=\"ls2_12 ws2b_11\">-578<span class=\"__12 _798\"> </span></span></span>Uppskjutna skatt<span class=\"__12 _797\"></span>ekostnader<span class=\"__12 _8e_3\"> </span><span class=\"ls13_12 ws45_7\">-<span class=\"__12 _796\"></span>876<span class=\"__12 _b8_2\"> </span><span class=\"ls2b_9 ws29_11\">471<span class=\"__12 _798\"> </span></span></span>Kur<span class=\"__12 _797\"></span>sdifferenser<span class=\"__12 _ef_2\"> </span><span class=\"ls1_12 ws1_12\">5<span class=\"__12 _c8_2\"> </span><span class=\"ls15_12 ws20_12\">-7<span class=\"__12 _798\"> </span></span></span>Nettof<span class=\"__12 _797\"></span>ordran (+) / nett<span class=\"__12 _797\"></span>oskuld (-) uppskjutna skatt<span class=\"__12 _797\"></span>er vid \u00e5rets slut<span class=\"__12 _eb_2\"> </span><span class=\"ls12_12 ws42_7\">-94<span class=\"__12 _796\"></span>8<span class=\"__12 _841\"> </span></span><span class=\"ws5_12\">730<span class=\"__12 _798\"> </span></span>Andra uppskjutna skattef<span class=\"__12 _797\"></span>ordringar \u00e4n f\u00f6r f\u00f6rlustav<span class=\"__12 _797\"></span>drag avser tempor\u00e4ra skillnader mellan skattem\u00e4ssiga v\u00e4rden och i<span class=\"__12 _797\"></span> rapporten \u00f6<span class=\"__12 _797\"></span>ver finansiel<span class=\"__12 _797\"></span>l st\u00e4llni<span class=\"__12 _797\"></span>ng redovisade<span class=\"__12 _797\"></span> v\u00e4rden. Dessa ski<span class=\"__12 _797\"></span>llnader uppk<span class=\"__12 _797\"></span>ommer bland an<span class=\"__12 _797\"></span>nat n\u00e4r k<span class=\"__12 _797\"></span>oncernens v<span class=\"__12 _797\"></span>\u00e4rde<span class=\"ls1_12 ws1_12\">-<span class=\"__12 _798\"> </span></span>ringsprincip av<span class=\"__12 _796\"></span>vik<span class=\"__12 _797\"></span>er fr\u00e5n den<span class=\"__12 _797\"></span> som till\u00e4mpas lokalt av<span class=\"__12 _797\"></span> koncernbolag<span class=\"__12 _796\"></span>et. I<span class=\"__12 _797\"></span> huvudsak \u00e4r dessa uppskjutna skattefordringar realiserade inom fem \u00e5r<span class=\"__12 _797\"></span>. Uppskjutna ska<span class=\"__12 _797\"></span>ttefordringar uppst\u00e5r exempelvis n\u00e4r<span class=\"__12 _797\"></span> redovisad avskrivning/nedskrivning av tillg\u00e5ngar blir ska<span class=\"__12 _797\"></span>ttem\u00e4s<span class=\"__12 _796\"></span>sigt av<span class=\"__12 _797\"></span>dragsgill f\u00f6rst en senare period, vid eliminering av<span class=\"__12 _797\"></span> internvinster<span class=\"__12 _860\"></span>, n\u00e4r avs\u00e4ttningar f\u00f6r f\u00f6r<span class=\"__12 _796\"></span>m\u00e5ns<span class=\"__12 _796\"></span>best<span class=\"__12 _796\"></span>\u00e4mda p<span class=\"__12 _796\"></span>ensi<span class=\"__12 _796\"></span>oner s<span class=\"__12 _796\"></span>kilje<span class=\"__12 _796\"></span>r sig me<span class=\"__12 _796\"></span>llan l<span class=\"__12 _796\"></span>okala re<span class=\"__12 _796\"></span>gler o<span class=\"__12 _796\"></span>ch IAS 19<span class=\"__12 _860\"></span>, n<span class=\"__12 _796\"></span>\u00e4r er<span class=\"__12 _796\"></span>forde<span class=\"__12 _796\"></span>rlig<span class=\"__12 _796\"></span>a avs\u00e4t<span class=\"__12 _796\"></span>tnin<span class=\"__12 _796\"></span>gar bli<span class=\"__12 _796\"></span>r skatte<span class=\"__12 _796\"></span>m\u00e4s<span class=\"__12 _796\"></span>sigt avdragsgilla en senare period samt<span class=\"__12 _797\"></span> n\u00e4r f\u00f6rskottsbetalningar till p\u00e5g\u00e5ende projekt beskattas enligt kon<span class=\"__12 _797\"></span>tantprincipen.<span class=\"__12 _798\"> </span>Uppskjutna sk<span class=\"__12 _797\"></span>atteskulder f\u00f6r<span class=\"__12 _797\"></span> andra til<span class=\"__12 _797\"></span>lg\u00e5ngar och andra<span class=\"__12 _797\"></span> uppskjutna sk<span class=\"__12 _797\"></span>atteskulder avser t<span class=\"__12 _797\"></span>empor\u00e4ra skillnader<span class=\"__12 _797\"></span> mellan skat<span class=\"__12 _796\"></span>tem\u00e4<span class=\"__12 _796\"></span>ssig<span class=\"__12 _796\"></span>a v\u00e4rde<span class=\"__12 _796\"></span>n och i ra<span class=\"__12 _796\"></span>ppor<span class=\"__12 _796\"></span>ten \u00f6ver f<span class=\"__12 _796\"></span>inan<span class=\"__12 _796\"></span>siel<span class=\"__12 _796\"></span>l st\u00e4lln<span class=\"__12 _796\"></span>ing red<span class=\"__12 _796\"></span>ovisa<span class=\"__12 _796\"></span>de v\u00e4rd<span class=\"__12 _796\"></span>en. D<span class=\"__12 _796\"></span>ess<span class=\"__12 _796\"></span>a skill<span class=\"__12 _796\"></span>nade<span class=\"__12 _796\"></span>r uppkom<span class=\"__12 _796\"></span>mer bl<span class=\"__12 _796\"></span>and annat n\u00e4r k<span class=\"__12 _797\"></span>oncerne<span class=\"__12 _796\"></span>ns<span class=\"__12 _797\"></span> v\u00e4rderingsprincip av<span class=\"__12 _796\"></span>vik<span class=\"__12 _797\"></span>er fr\u00e5n den som<span class=\"__12 _797\"></span> till\u00e4mpas lokalt av k<span class=\"__12 _797\"></span>oncernf\u00f6retaget. I huvudsak bed\u00f6ms de<span class=\"__12 _796\"></span>ssa up<span class=\"__12 _796\"></span>pskj<span class=\"__12 _796\"></span>utna skat<span class=\"__12 _796\"></span>tes<span class=\"__12 _796\"></span>kulde<span class=\"__12 _796\"></span>r bli re<span class=\"__12 _796\"></span>alis<span class=\"__12 _796\"></span>erade i<span class=\"__12 _796\"></span>nom fe<span class=\"__12 _796\"></span>m \u00e5r<span class=\"__12 _797\"></span>. Up<span class=\"__12 _796\"></span>pskj<span class=\"__12 _796\"></span>utna skat<span class=\"__12 _796\"></span>tesk<span class=\"__12 _796\"></span>ulde<span class=\"__12 _796\"></span>r upps<span class=\"__12 _796\"></span>t\u00e5r exemp<span class=\"__12 _796\"></span>elvi<span class=\"__12 _796\"></span>s n\u00e4r skat<span class=\"__12 _796\"></span>te<span class=\"ws1_12\">-<span class=\"__12 _798\"> </span></span>m\u00e4ssig avskrivning innevarande period \u00e4r<span class=\"__12 _797\"></span> st\u00f6rre \u00e4n erforderlig ekonomisk avskrivning samt<span class=\"__12 _797\"></span> n\u00e4r upparbetade vinster i p\u00e5<span class=\"__12 _796\"></span>g\u00e5en<span class=\"__12 _796\"></span>de proj<span class=\"__12 _796\"></span>ekt b<span class=\"__12 _796\"></span>eskat<span class=\"__12 _796\"></span>tas f\u00f6r<span class=\"__12 _796\"></span>st n\u00e4<span class=\"__12 _796\"></span>r proje<span class=\"__12 _796\"></span>ktet \u00e4r f<span class=\"__12 _796\"></span>\u00e4rdig<span class=\"__12 _796\"></span>st\u00e4ll<span class=\"__12 _796\"></span>t. T<span class=\"__12 _797\"></span>emp<span class=\"__12 _796\"></span>or\u00e4r<span class=\"__12 _796\"></span>a skill<span class=\"__12 _796\"></span>nade<span class=\"__12 _796\"></span>r som h\u00e4<span class=\"__12 _796\"></span>nf\u00f6r sig t<span class=\"__12 _796\"></span>ill inves<span class=\"__12 _796\"></span>terin<span class=\"__12 _796\"></span>gar i konc<span class=\"__12 _796\"></span>ernf\u00f6<span class=\"__12 _796\"></span>retag, f<span class=\"__12 _796\"></span>ilia<span class=\"__12 _796\"></span>ler<span class=\"__12 _797\"></span>, int<span class=\"__12 _796\"></span>ress<span class=\"__12 _796\"></span>ef\u00f6re<span class=\"__12 _796\"></span>tag och j<span class=\"__12 _796\"></span>oint vent<span class=\"__12 _796\"></span>ures<span class=\"__12 _796\"></span>, f\u00f6r vilka u<span class=\"__12 _796\"></span>ppsk<span class=\"__12 _796\"></span>jutna s<span class=\"__12 _796\"></span>kattes<span class=\"__12 _796\"></span>kuld<span class=\"__12 _796\"></span>er inte re<span class=\"__12 _796\"></span>dovis<span class=\"__12 _796\"></span>ats up<span class=\"__12 _796\"></span>pg\u00e5r ti<span class=\"__12 _796\"></span>ll 0 (0) Mkr. I Sveri<span class=\"__12 _796\"></span>ge och f<span class=\"__12 _796\"></span>lera a<span class=\"__12 _796\"></span>ndra l\u00e4<span class=\"__12 _796\"></span>nder g<span class=\"__12 _796\"></span>\u00e4lle<span class=\"__12 _796\"></span>r skattef<span class=\"__12 _796\"></span>rihet v<span class=\"__12 _796\"></span>id av<span class=\"__12 _796\"></span>ytt<span class=\"__12 _796\"></span>ring av a<span class=\"__12 _796\"></span>ndel<span class=\"__12 _796\"></span>ar i akt<span class=\"__12 _796\"></span>iebo<span class=\"__12 _796\"></span>lag un<span class=\"__12 _796\"></span>der vi<span class=\"__12 _796\"></span>ssa f\u00f6<span class=\"__12 _796\"></span>ruts<span class=\"__12 _796\"></span>\u00e4tt<span class=\"ws1_12\">-<span class=\"__12 _798\"> </span></span>nin<span class=\"__12 _796\"></span>gar var<span class=\"__12 _796\"></span>f\u00f6r tem<span class=\"__12 _796\"></span>por\u00e4<span class=\"__12 _796\"></span>ra skil<span class=\"__12 _796\"></span>lnad<span class=\"__12 _796\"></span>er nor<span class=\"__12 _796\"></span>malt ej f<span class=\"__12 _796\"></span>inns p<span class=\"__12 _796\"></span>\u00e5 akti<span class=\"__12 _796\"></span>er \u00e4gd<span class=\"__12 _796\"></span>a av konc<span class=\"__12 _796\"></span>erne<span class=\"__12 _796\"></span>ns f\u00f6ret<span class=\"__12 _796\"></span>ag i des<span class=\"__12 _796\"></span>sa l\u00e4n<span class=\"__12 _796\"></span>der. Upp<span class=\"__12 _796\"></span>skjut<span class=\"__12 _796\"></span>na skatte <span class=\"__12 _849\"></span>skulder<span class=\"__12 _797\"></span> f\u00f6r fram<span class=\"__12 _797\"></span>tida utdel<span class=\"__12 _797\"></span>ningar fr\u00e5n<span class=\"__12 _797\"></span> dotterf\u00f6retag uppg\u00e5r<span class=\"__12 _797\"></span> till 0<span class=\"__12 _797\"></span> (0<span class=\"__12 _797\"></span>) Mkr eftersom u<span class=\"__12 _797\"></span>tdelning f<span class=\"__12 _797\"></span>r\u00e5n dotterf\u00f6retag<span class=\"__12 _797\"></span> p\u00e5 de m<span class=\"__12 _796\"></span>arkna<span class=\"__12 _796\"></span>der d\u00e4<span class=\"__12 _796\"></span>r Skans<span class=\"__12 _796\"></span>ka f\u00f6r n\u00e4r<span class=\"__12 _796\"></span>varan<span class=\"__12 _796\"></span>de \u00e4r ver<span class=\"__12 _796\"></span>ksamt in<span class=\"__12 _796\"></span>te medf\u00f6<span class=\"__12 _796\"></span>r n\u00e5go<span class=\"__12 _796\"></span>n skatt<span class=\"__12 _796\"></span>ekonse<span class=\"__12 _796\"></span>kve<span class=\"__12 _796\"></span>ns. T<span class=\"__12 _860\"></span>empor\u00e4ra skillnader och f\u00f6rlus<span class=\"__12 _797\"></span>tavdrag (undersk<span class=\"__12 _797\"></span>ottsbelopp) s<span class=\"__12 _797\"></span>om inte redo<span class=\"__12 _797\"></span>visas som uppskjutna skatt<span class=\"__12 _797\"></span>efordringar<span class=\"__12 _798\"> </span>2022-<span class=\"__12 _797\"></span>12-31<span class=\"__12 _800\"> </span>2021<span class=\"__12 _797\"></span>-12-31<span class=\"__12 _798\"> </span>F<span class=\"__12 _797\"></span>\u00f6rlustavdr<span class=\"__12 _797\"></span>ag med f\u00f6rfallodag inom e<span class=\"__12 _797\"></span>tt \u00e5r<span class=\"__12 _c9_2\"> </span><span class=\"ls29_9 ws36_9\">229<span class=\"__12 _810\"> </span><span class=\"ls16_12 ws46_7\">2<span class=\"__12 _796\"></span>07<span class=\"__12 _798\"> </span></span></span>F<span class=\"__12 _797\"></span>\u00f6rlustavdr<span class=\"__12 _797\"></span>ag med f\u00f6rfallodag senar<span class=\"__12 _797\"></span>e \u00e4n ett \u00e5r men inom tre \u00e5r<span class=\"__12 _f0_2\"> </span><span class=\"ws5_12\">485<span class=\"__12 _825\"> </span>634<span class=\"__12 _798\"> </span></span>F<span class=\"__12 _797\"></span>\u00f6rlustavdr<span class=\"__12 _797\"></span>ag med f\u00f6rfallodag senar<span class=\"__12 _797\"></span>e \u00e4n tre \u00e5r<span class=\"__12 _f1_2\"> </span>2 101<span class=\"__12 _817\"> </span>2 542<span class=\"__12 _798\"> </span>Summa<span class=\"__12 _f2_2\"> </span><span class=\"ws4_12\">2 815<span class=\"__12 _817\"> </span>3 383<span class=\"__12 _798\"> </span></span>Skan<span class=\"__12 _796\"></span>ska har f\u00f6<span class=\"__12 _796\"></span>rlus<span class=\"__12 _796\"></span>tavdra<span class=\"__12 _796\"></span>g i flera o<span class=\"__12 _796\"></span>lika l\u00e4n<span class=\"__12 _796\"></span>der. F\u00f6r n\u00e5g<span class=\"__12 _796\"></span>ra av de<span class=\"__12 _796\"></span>ssa l<span class=\"__12 _796\"></span>\u00e4nder \u00e4<span class=\"__12 _796\"></span>r sann<span class=\"__12 _796\"></span>olik<span class=\"__12 _796\"></span>heten f\u00f6<span class=\"__12 _796\"></span>r utnyt<span class=\"__12 _796\"></span>tjand<span class=\"__12 _796\"></span>et av f\u00f6r<span class=\"__12 _796\"></span>lust-<span class=\"__12 _798\"> </span>avdr<span class=\"__12 _796\"></span>agen sv<span class=\"__12 _796\"></span>\u00e5r att b<span class=\"__12 _796\"></span>ed\u00f6m<span class=\"__12 _796\"></span>a varf\u00f6<span class=\"__12 _796\"></span>r inge<span class=\"__12 _796\"></span>n upps<span class=\"__12 _796\"></span>kjute<span class=\"__12 _796\"></span>n skatte<span class=\"__12 _796\"></span>fordra<span class=\"__12 _796\"></span>n redov<span class=\"__12 _796\"></span>isas<span class=\"__12 _798\"> </span><span class=\"__12 _796\"></span>.<span class=\"__12 _798\"> </span>Koncern\u00f6<span class=\"__12 _797\"></span>versikt<span class=\"__12 _3b_7\"> </span>V<span class=\"__12 _797\"></span>erksamhet<span class=\"__12 _3c_8\"> </span>Bolagsstyrning<span class=\"__12 _3b_7\"> </span>H\u00e5llbarhet<span class=\"__12 _3d_8\"> </span><span class=\"ff1_12\">Finansiell information<span class=\"__12 _798\"> </span></span>147<span class=\"__12 _796\"></span> <span class=\"__12 _3e_8\"> </span><span class=\"fs3_12 ls1_12 ws1_12\">Skanska \u00c5rs- och h\u00e5llbarhetsr<span class=\"__12 _797\"></span>edovisning 2022<span class=\"__12 _798\"> </span></span>Finansiell analys  <span class=\"__12 _3f_8\"> </span> Koncernr<span class=\"__12 _797\"></span>esultat  <span class=\"__12 _3f_8\"> </span> <span class=\"ff1_12\">Noter</span>  <span class=\"__12 _3f_8\"> </span> Nya ers\u00e4ttningsriktlinjer<span class=\"__12 _797\"></span> <span class=\"__12 _3f_8\"> </span>Revisionsber\u00e4ttelse  <span class=\"__12 _3f_8\"> </span> Re<span class=\"__12 _797\"></span>visorns h\u00e5llbarhetsrapport <span class=\"__12 _3f_8\"> </span> K<span class=\"__12 _797\"></span>vartalsinf<span class=\"__12 _797\"></span>ormation  <span class=\"__12 _3f_8\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__12 _797\"></span>esterark<span class=\"__12 _797\"></span>alender  <span class=\"__12 _3f_8\"> </span> Adresser<span class=\"__12 _798\"> </span>N<span class=\"__12 _795\"></span>o<span class=\"__12 _f3_2\"></span>t<span class=\"__12 _795\"></span> 1<span class=\"__12 _795\"></span>7.<span class=\"__12 _795\"></span><span class=\"ff2_12 ls1_12 ws1_12\"> Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__12 _798\"> </span></span>Mat<span class=\"__12 _796\"></span>eriel<span class=\"__12 _796\"></span>la anl<span class=\"__12 _796\"></span>\u00e4ggni<span class=\"__12 _796\"></span>ngst<span class=\"__12 _796\"></span>illg\u00e5<span class=\"__12 _796\"></span>ngar r<span class=\"__12 _796\"></span>edovi<span class=\"__12 _796\"></span>sas i en<span class=\"__12 _796\"></span>lighe<span class=\"__12 _796\"></span>t med IA<span class=\"__12 _796\"></span>S 16 Mate<span class=\"__12 _796\"></span>riell<span class=\"__12 _796\"></span>a anl\u00e4<span class=\"__12 _796\"></span>ggnin<span class=\"__12 _796\"></span>gsti<span class=\"__12 _796\"></span>llg\u00e5n<span class=\"__12 _796\"></span>gar, se not 1<span class=\"__12 _796\"></span>.<span class=\"__12 _798\"> </span>So<span class=\"__12 _796\"></span>m mater<span class=\"__12 _796\"></span>iella a<span class=\"__12 _796\"></span>nl\u00e4g<span class=\"__12 _796\"></span>gning<span class=\"__12 _796\"></span>still<span class=\"__12 _796\"></span>g\u00e5ng<span class=\"__12 _796\"></span>ar red<span class=\"__12 _796\"></span>ovisa<span class=\"__12 _796\"></span>s kontor oc<span class=\"__12 _796\"></span>h andr<span class=\"__12 _796\"></span>a byggna<span class=\"__12 _796\"></span>der so<span class=\"__12 _796\"></span>m anv\u00e4nd<span class=\"__12 _796\"></span>s i k<span class=\"__12 _797\"></span>on<span class=\"__12 _796\"></span>cern<span class=\"__12 _796\"></span>ens r\u00f6<span class=\"__12 _796\"></span>rels<span class=\"__12 _796\"></span>e. Ma<span class=\"__12 _796\"></span>skin<span class=\"__12 _796\"></span>er och i<span class=\"__12 _796\"></span>nventari<span class=\"__12 _796\"></span>er red<span class=\"__12 _796\"></span>ovisa<span class=\"__12 _796\"></span>s i en pos<span class=\"__12 _796\"></span>t.<span class=\"__12 _798\"> </span>Materiella anl\u00e4ggningstillg\u00e5ngar f<span class=\"__12 _797\"></span>\u00f6rdelat per tillg\u00e5ngsslag<span class=\"__12 _798\"> </span>2022-<span class=\"__12 _797\"></span>12-31<span class=\"__12 _800\"> </span>2021<span class=\"__12 _797\"></span>-12-31<span class=\"__12 _798\"> </span>Byggnader och mark<span class=\"__12 _843\"> </span>1 589<span class=\"__12 _814\"> </span>1 503<span class=\"__12 _798\"> </span>Maskiner och inv<span class=\"__12 _797\"></span>entarier<span class=\"__12 _f4_2\"> </span>5 920<span class=\"__12 _817\"> </span>5 644<span class=\"__12 _798\"> </span>P\u00e5g\u00e5ende n<span class=\"__12 _797\"></span>yanl\u00e4ggningar<span class=\"__12 _f5_2\"> </span><span class=\"ls5_12 ws8_12\">294<span class=\"__12 _852\"> </span></span><span class=\"ws5_12\">132<span class=\"__12 _798\"> </span></span>Summa<span class=\"__12 _f6_2\"> </span><span class=\"ws4_12\">7 803<span class=\"__12 _b_12\"> </span><span class=\"lsd_12 ws41_7\">7 27<span class=\"__12 _796\"></span>9<span class=\"__12 _798\"> </span></span></span>Nedskrivningar<span class=\"__12 _797\"></span>/<span class=\"__12 _860\"></span>\u00e5terf\u00f6ring av nedskrivningar<span class=\"__12 _798\"> </span>Byg<span class=\"__12 _796\"></span>gnad<span class=\"__12 _796\"></span>er och m<span class=\"__12 _796\"></span>ark<span class=\"__12 _f7_2\"> </span><span class=\"ls37_5 ws49_5\">Maskiner och in<span class=\"__12 _797\"></span>vent<span class=\"__12 _797\"></span>arier<span class=\"__12 _f8_2\"> </span><span class=\"ls2d_7 wsa_12\">Summa<span class=\"__12 _798\"> </span></span></span>2022<span class=\"__12 _e5_2\"> </span>2021<span class=\"__12 _f9_2\"> </span>2022<span class=\"__12 _e5_2\"> </span>2021<span class=\"__12 _f9_2\"> </span>2022<span class=\"__12 _e5_2\"> </span>2021<span class=\"__12 _798\"> </span>Nedskrivningar<span class=\"__12 _fa_2\"> </span><span class=\"ls15_12 ws20_12\">-7<span class=\"__12 _6e_5\"> </span>-1<span class=\"__12 _796\"></span>0<span class=\"__12 _863\"> </span><span class=\"ls21_9 ws2e_10\">-4<span class=\"__12 _863\"> </span></span>-7<span class=\"__12 _a3_1\"> </span>-11<span class=\"__12 _fb_2\"> </span>-1<span class=\"__12 _796\"></span>8<span class=\"__12 _798\"> </span></span>\u00c5t<span class=\"__12 _797\"></span>erf\u00f6ring av nedskrivningar<span class=\"__12 _798\"> </span>Summa<span class=\"__12 _fc_2\"> </span><span class=\"ls26_9 ws33_9\">-7<span class=\"__12 _867\"> </span><span class=\"ls23_9 ws30_9\">-1<span class=\"__12 _796\"></span>0<span class=\"__12 _fd_2\"> </span><span class=\"ls21_9 ws2e_10\">-4<span class=\"__12 _863\"> </span></span></span>-7<span class=\"__12 _fe_2\"> </span><span class=\"ls23_9 ws30_9\">-11<span class=\"__12 _6e_5\"> </span>-18<span class=\"__12 _798\"> </span></span></span>Nedskrivningar<span class=\"__12 _797\"></span>/<span class=\"__12 _860\"></span>\u00e5terf\u00f6ring av nedskrivningar baser<span class=\"__12 _797\"></span>as p\u00e5 Byg<span class=\"__12 _796\"></span>gnad<span class=\"__12 _796\"></span>er och m<span class=\"__12 _796\"></span>ark<span class=\"__12 _f7_2\"> </span><span class=\"ls37_5 ws49_5\">Maskiner och in<span class=\"__12 _797\"></span>vent<span class=\"__12 _797\"></span>arier<span class=\"__12 _f8_2\"> </span><span class=\"ls2d_7 wsa_12\">Summa<span class=\"__12 _798\"> </span></span></span>2022<span class=\"__12 _e5_2\"> </span>2021<span class=\"__12 _f9_2\"> </span>2022<span class=\"__12 _e5_2\"> </span>2021<span class=\"__12 _f9_2\"> </span>2022<span class=\"__12 _e5_2\"> </span>2021<span class=\"__12 _798\"> </span>V<span class=\"__12 _797\"></span>erkligt v\u00e4r<span class=\"__12 _797\"></span>de efter av<span class=\"__12 _797\"></span>drag f\u00f6r k<span class=\"__12 _797\"></span>ostnader f<span class=\"__12 _797\"></span>\u00f6r f\u00f6rs\u00e4ljning/<span class=\"__12 _860\"></span>utrangering<span class=\"__12 _bd_2\"> </span><span class=\"ws5_12\">-9<span class=\"__12 _ff_2\"> </span>-9<span class=\"__12 _798\"> </span></span>Nyttjandev\u00e4r<span class=\"__12 _797\"></span>de<span class=\"__12 _896\"> </span><span class=\"ls15_12 ws20_12\">-7<span class=\"__12 _854\"> </span>-1<span class=\"__12 _863\"> </span><span class=\"ls21_9 ws2e_10\">-4<span class=\"__12 _880\"> </span></span>-7<span class=\"__12 _897\"> </span>-1<span class=\"__12 _796\"></span>1<span class=\"__12 _863\"> </span></span>-8<span class=\"__12 _798\"> </span>Summa<span class=\"__12 _fc_2\"> </span><span class=\"ls26_9 ws33_9\">-7<span class=\"__12 _867\"> </span><span class=\"ls23_9 ws30_9\">-1<span class=\"__12 _796\"></span>0<span class=\"__12 _fd_2\"> </span><span class=\"ls21_9 ws2e_10\">-4<span class=\"__12 _863\"> </span></span></span>-7<span class=\"__12 _fe_2\"> </span><span class=\"ls23_9 ws30_9\">-11<span class=\"__12 _6e_5\"> </span>-18<span class=\"__12 _798\"> </span></span></span>Nedskrivningar<span class=\"__12 _797\"></span>/<span class=\"__12 _860\"></span>\u00e5terf\u00f6ring av nedskrivningar av<span class=\"__12 _797\"></span> materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__12 _798\"> </span>Under \u00e5ret har nedskrivningar<span class=\"__12 _797\"></span>/\u00e5t<span class=\"__12 _797\"></span>er<span class=\"__12 _796\"></span>f<span class=\"__12 _797\"></span>\u00f6ring av nedskrivningar redovisats netto med -<span class=\"__12 _797\"></span>11 (<span class=\"__12 _797\"></span>-1<span class=\"__12 _797\"></span>8) Mkr<span class=\"__12 _797\"></span>. Nedskrivningar/<span class=\"__12 _860\"></span>\u00e5ter<span class=\"__12 _796\"></span> <span class=\"__12 _849\"></span>f\u00f6ring<span class=\"__12 _797\"></span> av nedskrivningar har under \u00e5ret sk<span class=\"__12 _797\"></span>ett i Polen. Under j\u00e4mf\u00f6relse\u00e5ret har nedskrivningar<span class=\"__12 _797\"></span>/\u00e5t<span class=\"__12 _797\"></span>er<span class=\"__12 _796\"></span>f<span class=\"__12 _797\"></span>\u00f6ring av nedskrivningar sket<span class=\"__12 _796\"></span>t i USA oc<span class=\"__12 _796\"></span>h Pole<span class=\"__12 _796\"></span>n. Ne<span class=\"__12 _796\"></span>dskr<span class=\"__12 _796\"></span>ivnin<span class=\"__12 _796\"></span>gar/<span class=\"__12 _797\"></span>\u00e5te<span class=\"__12 _796\"></span>rf\u00f6r<span class=\"__12 _796\"></span>ing av n<span class=\"__12 _796\"></span>edsk<span class=\"__12 _796\"></span>rivni<span class=\"__12 _796\"></span>ngar h<span class=\"__12 _796\"></span>ar redov<span class=\"__12 _796\"></span>isat<span class=\"__12 _796\"></span>s som kos<span class=\"__12 _796\"></span>tnad<span class=\"__12 _796\"></span>er f\u00f6r pr<span class=\"__12 _796\"></span>oduk<span class=\"__12 _796\"></span>tion o<span class=\"__12 _796\"></span>ch  <span class=\"__12 _849\"></span>f\u00f6r<span class=\"__12 _796\"></span>valtn<span class=\"__12 _796\"></span>ing me<span class=\"__12 _796\"></span>d -<span class=\"__12 _797\"></span>11 (-16<span class=\"__12 _797\"></span>) Mk<span class=\"__12 _796\"></span>r och f\u00f6<span class=\"__12 _796\"></span>rs\u00e4l<span class=\"__12 _796\"></span>jning o<span class=\"__12 _796\"></span>ch adm<span class=\"__12 _796\"></span>inis<span class=\"__12 _796\"></span>tratio<span class=\"__12 _796\"></span>n med 0 (-2 ) Mkr.<span class=\"__12 _798\"> </span>A<span class=\"__12 _797\"></span>vskrivningar per tillg\u00e5ngsslag och funktion av mat<span class=\"__12 _797\"></span>eriella anl\u00e4ggningstillg\u00e5ngar<span class=\"__12 _798\"> </span>Produktio<span class=\"__12 _796\"></span>n<span class=\"__12 _797\"></span> och f\u00f6r<span class=\"__12 _796\"></span>v<span class=\"__12 _797\"></span>altning<span class=\"__12 _aa_2\"> </span><span class=\"lsb_12 ws4b_4\">F\u00f6rs\u00e4ljning och administration<span class=\"__12 _898\"> </span><span class=\"ls2d_7 wsa_12\">Summa<span class=\"__12 _798\"> </span></span></span>2022<span class=\"__12 _e5_2\"> </span>2021<span class=\"__12 _f9_2\"> </span>2022<span class=\"__12 _e5_2\"> </span>2021<span class=\"__12 _f9_2\"> </span>2022<span class=\"__12 _e5_2\"> </span>2021<span class=\"__12 _798\"> </span>Byggnader och mark<span class=\"__12 _899\"> </span><span class=\"ws5_12\">-63<span class=\"__12 _5f_6\"> </span>-58<span class=\"__12 _a2_1\"> </span>-35<span class=\"__12 _5f_6\"> </span><span class=\"ls12_12 ws42_7\">-28<span class=\"__12 _a2_1\"> </span><span class=\"ls20_9 ws2c_11\">-98<span class=\"__12 _5f_6\"> </span></span></span>-86<span class=\"__12 _798\"> </span></span>Maskiner och inv<span class=\"__12 _797\"></span>entarier<span class=\"__12 _900\"> </span>-<span class=\"__12 _797\"></span>1 416<span class=\"__12 _859\"> </span><span class=\"ls15_12 ws1a_12\">-1<span class=\"__12 _796\"></span> 40<span class=\"__12 _796\"></span>2<span class=\"__12 _a2_1\"> </span><span class=\"ls8_12 wsb_12\">-<span class=\"__12 _796\"></span>87<span class=\"__12 _a2_1\"> </span><span class=\"ls1f_11 ws2a_11\">-<span class=\"__12 _796\"></span>67<span class=\"__12 _8f_2\"> </span></span></span></span>-1 504<span class=\"__12 _859\"> </span><span class=\"ls15_12 ws1a_12\">-1<span class=\"__12 _796\"></span> 469<span class=\"__12 _798\"> </span></span>Summa<span class=\"__12 _872\"> </span><span class=\"ws4_12\">-1 480<span class=\"__12 _871\"> </span>-1 460<span class=\"__12 _901\"> </span><span class=\"ls23_9 ws30_9\">-12<span class=\"__12 _796\"></span>2<span class=\"__12 _5f_6\"> </span></span></span>-95<span class=\"__12 _902\"> </span><span class=\"ws4_12\">-1 60<span class=\"__12 _797\"></span>2<span class=\"__12 _859\"> </span>-1 555<span class=\"__12 _798\"> </span></span>Koncern\u00f6<span class=\"__12 _797\"></span>versikt<span class=\"__12 _3b_7\"> </span>V<span class=\"__12 _797\"></span>erksamhet<span class=\"__12 _3c_8\"> </span>Bolagsstyrning<span class=\"__12 _3b_7\"> </span>H\u00e5llbarhet<span class=\"__12 _3d_8\"> </span><span class=\"ff1_12\">Finansiell information<span class=\"__12 _798\"> </span></span>14<span class=\"__12 _796\"></span>8 <span class=\"__12 _3e_8\"> </span><span class=\"fs3_12 ls1_12 ws1_12\">Skanska \u00c5rs- och h\u00e5llbarhetsredo<span class=\"__12 _797\"></span>visning 2022<span class=\"__12 _798\"> </span></span>Finansiell analys  <span class=\"__12 _3f_8\"> </span> Koncernr<span class=\"__12 _797\"></span>esultat  <span class=\"__12 _3f_8\"> </span> <span class=\"ff1_12\">Noter</span>  <span class=\"__12 _3f_8\"> </span> Nya ers\u00e4ttningsriktlinjer<span class=\"__12 _797\"></span> <span class=\"__12 _3f_8\"> </span>Revisionsber\u00e4ttelse  <span class=\"__12 _3f_8\"> </span> Re<span class=\"__12 _797\"></span>visorns h\u00e5llbarhetsrapport <span class=\"__12 _3f_8\"> </span> K<span class=\"__12 _797\"></span>vartalsinf<span class=\"__12 _797\"></span>ormation  <span class=\"__12 _3f_8\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__12 _797\"></span>esterark<span class=\"__12 _797\"></span>alender  <span class=\"__12 _3f_8\"> </span> Adresser<span class=\"__12 _798\"> </span><div class=\"t_12 m0_12 h8_12 ff3_11 fs5_12 fc2_10 sc0_12 ls28_9 ws1_12\" style=\"left:0.009986877px; bottom:653.5712px;\">Not 17<span class=\"__12 _860\"></span>. Materiella anl\u00e4ggnings<span class=\"__12 _797\"></span>tillg\u00e5ngar forts.<span class=\"__12 _798\"> </span></div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 ws4_12\" style=\"left:0.009986877px; bottom:619.43085px;\">Uppgift om anskaffnings<span class=\"__12 _797\"></span>v\u00e4rden, ackumulerade av<span class=\"__12 _797\"></span>skrivningar och ackumulerade nedskrivningar<span class=\"__12 _798\"> </span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls29_9 ws7_12\" style=\"left:479.24548px; bottom:605.23486px;\">Byg<span class=\"__12 _796\"></span>gnad<span class=\"__12 _796\"></span>er och m<span class=\"__12 _796\"></span>ark<span class=\"__12 _f7_2\"> </span><span class=\"ls37_5 ws49_5\">Maskiner och in<span class=\"__12 _797\"></span>vent<span class=\"__12 _797\"></span>arier<span class=\"__12 _903\"> </span><span class=\"ls2c_8 ws38_9\">P\u00e5g\u00e5ende n<span class=\"__12 _797\"></span>yanl\u00e4ggningar<span class=\"__12 _798\"> </span></span></span></div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls5_12 ws8_12\" style=\"left:498.037px; bottom:591.0389px;\">2022<span class=\"__12 _e5_2\"> </span>2021<span class=\"__12 _f9_2\"> </span>2022<span class=\"__12 _e5_2\"> </span>2021<span class=\"__12 _f9_2\"> </span>2022<span class=\"__12 _e5_2\"> </span>2021<span class=\"__12 _798\"> </span></div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 ws4_12\" style=\"left:0.009986877px; bottom:576.84283px;\">Ackumulerade ansk<span class=\"__12 _797\"></span>affningsv\u00e4r<span class=\"__12 _797\"></span>den<span class=\"__12 _798\"> </span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws7_12\" style=\"left:0.009986877px; bottom:562.64685px;\">Vid \u00e5rets b\u00f6rjan<span class=\"__12 _904\"> </span>3 158<span class=\"__12 _f9_2\"> </span>2 913<span class=\"__12 _c2_2\"> </span><span class=\"lsc_12 ws4c_4\">23<span class=\"__12 _796\"></span> 539<span class=\"__12 _c8_2\"> </span></span>21 563<span class=\"__12 _905\"> </span><span class=\"ws5_12\">132<span class=\"__12 _10a_2\"> </span><span class=\"ls4_12 ws1a_12\">120<span class=\"__12 _798\"> </span></span></span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws5_12\" style=\"left:0.009986877px; bottom:548.45087px;\">Inv<span class=\"__12 _797\"></span>esteringar<span class=\"__12 _866\"> </span><span class=\"lsf_12 ws12_12\">124<span class=\"__12 _a3_1\"> </span></span>85<span class=\"__12 _10b_2\"> </span><span class=\"ws7_12\">1 952<span class=\"__12 _f9_2\"> </span>1 7<span class=\"__12 _796\"></span>36<span class=\"__12 _10a_2\"> </span><span class=\"ls1_12 ws1_12\">162<span class=\"__12 _fd_2\"> </span></span></span>13<span class=\"__12 _798\"> </span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws7_12\" style=\"left:0.009986877px; bottom:534.2549px;\">A<span class=\"__12 _797\"></span>vyttringar och utrangeringar<span class=\"__12 _10c_2\"> </span><span class=\"ws5_12\">-88<span class=\"__12 _5f_6\"> </span>-36<span class=\"__12 _aa_2\"> </span><span class=\"ls15_12 ws1a_12\">-1<span class=\"__12 _796\"></span> 57<span class=\"__12 _796\"></span>3<span class=\"__12 _901\"> </span><span class=\"ls8_12 wsb_12\">-69<span class=\"__12 _796\"></span>2<span class=\"__12 _863\"> </span></span></span>-2<span class=\"__12 _869\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _798\"> </span></span></span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws5_12\" style=\"left:0.009986877px; bottom:520.05884px;\">Omklassificeringar<span class=\"__12 _10d_2\"> </span><span class=\"ls1_12 ws1_12\">6<span class=\"__12 _fd_2\"> </span></span>15<span class=\"__12 _863\"> </span>-5<span class=\"__12 _5b_7\"> </span><span class=\"ls1f_11 ws2a_11\">-167<span class=\"__12 _798\"> </span></span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws7_12\" style=\"left:0.009986877px; bottom:505.86285px;\">\u00c5rets kursdiff<span class=\"__12 _797\"></span>erenser<span class=\"__12 _885\"> </span><span class=\"ws5_12\">290<span class=\"__12 _905\"> </span><span class=\"ls1_12 ws1_12\">182<span class=\"__12 _10b_2\"> </span><span class=\"ls6_12 ws9_12\">1 352<span class=\"__12 _f9_2\"> </span></span></span></span>1 098<span class=\"__12 _a4_1\"> </span><span class=\"ls1_12 ws1_12\">2<span class=\"__12 _798\"> </span></span></div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 ws4_12\" style=\"left:496.4198px; bottom:491.66687px;\">3 490<span class=\"__12 _10e_2\"> </span>3 158<span class=\"__12 _10f_2\"> </span><span class=\"lse_12 ws19_12\">25 26<span class=\"__12 _796\"></span>4<span class=\"__12 _ce_2\"> </span><span class=\"lsc_12 ws16_12\">23 5<span class=\"__12 _796\"></span>39<span class=\"__12 _5b_7\"> </span><span class=\"ls12_12 ws42_7\">294<span class=\"__12 _10a_2\"> </span></span></span></span><span class=\"ws5_12\">132<span class=\"__12 _798\"> </span></span></div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 ws4_12\" style=\"left:0.009986877px; bottom:477.47086px;\">Ackumulerade avskrivningar<span class=\"__12 _797\"></span> enligt plan<span class=\"__12 _798\"> </span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws7_12\" style=\"left:0.009986877px; bottom:463.27487px;\">Vid \u00e5rets b\u00f6rjan<span class=\"__12 _906\"> </span>-<span class=\"__12 _797\"></span>1 471<span class=\"__12 _8f_2\"> </span>-1 333<span class=\"__12 _907\"> </span>-<span class=\"__12 _797\"></span>17 800<span class=\"__12 _a7_1\"> </span>-16 0<span class=\"__12 _797\"></span>73<span class=\"__12 _798\"> </span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws7_12\" style=\"left:0.009986877px; bottom:449.07886px;\">A<span class=\"__12 _797\"></span>vyttringar och utrangeringar<span class=\"__12 _908\"> </span><span class=\"ls29_9 ws36_9\">22<span class=\"__12 _a3_1\"> </span><span class=\"lsc_12 wse_12\">23<span class=\"__12 _10b_2\"> </span></span></span>1 100<span class=\"__12 _a2_1\"> </span><span class=\"ws5_12\">511<span class=\"__12 _798\"> </span></span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws5_12\" style=\"left:0.009986877px; bottom:434.88287px;\">Omklassificeringar<span class=\"__12 _909\"> </span>-9<span class=\"__12 _a4_1\"> </span><span class=\"ls1_12 ws1_12\">5<span class=\"__12 _a4_1\"> </span>9<span class=\"__12 _a3_1\"> </span><span class=\"ls12_12 ws42_7\">28<span class=\"__12 _798\"> </span></span></span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws7_12\" style=\"left:0.009986877px; bottom:420.68686px;\">\u00c5rets av<span class=\"__12 _797\"></span>skrivningar<span class=\"__12 _910\"> </span><span class=\"ls20_9 ws2c_11\">-98<span class=\"__12 _5f_6\"> </span></span><span class=\"ws5_12\">-86<span class=\"__12 _859\"> </span></span>-<span class=\"__12 _797\"></span>1 504<span class=\"__12 _8f_2\"> </span><span class=\"ls15_12 ws1a_12\">-1<span class=\"__12 _796\"></span> 469<span class=\"__12 _798\"> </span></span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws7_12\" style=\"left:0.009986877px; bottom:406.49088px;\">\u00c5rets kursdiff<span class=\"__12 _797\"></span>erenser<span class=\"__12 _850\"> </span><span class=\"ws5_12\">-<span class=\"__12 _797\"></span>136<span class=\"__12 _5f_6\"> </span>-80<span class=\"__12 _902\"> </span><span class=\"ws7_12\">-1 044<span class=\"__12 _864\"> </span><span class=\"ls15_12 ws20_12\">-7<span class=\"__12 _796\"></span>97<span class=\"__12 _798\"> </span></span></span></span></div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 ws4_12\" style=\"left:494.9911px; bottom:392.29486px;\">-1 6<span class=\"__12 _797\"></span>92<span class=\"__12 _8f_2\"> </span>-1 471<span class=\"__12 _911\"> </span><span class=\"ls23_9 ws4d_4\">-19<span class=\"__12 _796\"></span> 239<span class=\"__12 _912\"> </span></span>-17 800<span class=\"__12 _798\"> </span></div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 ws4_12\" style=\"left:0.009986877px; bottom:378.09888px;\">Ackumulerade nedskrivningar<span class=\"__12 _798\"> </span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws7_12\" style=\"left:0.009986877px; bottom:363.90286px;\">Vid \u00e5rets b\u00f6rjan<span class=\"__12 _913\"> </span><span class=\"ws5_12\">-<span class=\"__12 _797\"></span>185<span class=\"__12 _8c_3\"> </span><span class=\"ls29_9 ws36_9\">-222<span class=\"__12 _a2_1\"> </span><span class=\"ls5_12 ws8_12\">-94<span class=\"__12 _870\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _796\"></span>52<span class=\"__12 _798\"> </span></span></span></span></span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws7_12\" style=\"left:0.009986877px; bottom:349.70685px;\">A<span class=\"__12 _797\"></span>vyttringar och utrangeringar<span class=\"__12 _914\"> </span><span class=\"ls1_12 ws1_12\">4<span class=\"__12 _a4_1\"> </span>4<span class=\"__12 _915\"> </span>2<span class=\"__12 _798\"> </span></span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws5_12\" style=\"left:0.009986877px; bottom:335.51086px;\">Omklassificeringar<span class=\"__12 _909\"> </span>-2<span class=\"__12 _897\"> </span><span class=\"ls6_12 ws22_12\">52<span class=\"__12 _11a_1\"> </span><span class=\"ls1_12 ws1_12\">1<span class=\"__12 _897\"> </span></span></span>68<span class=\"__12 _798\"> </span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws7_12\" style=\"left:0.009986877px; bottom:321.31485px;\">\u00c5rets nedskrivningar<span class=\"__12 _910\"> </span><span class=\"ls15_12 ws20_12\">-7<span class=\"__12 _903\"> </span>-1<span class=\"__12 _796\"></span>0<span class=\"__12 _863\"> </span><span class=\"ls21_9 ws2e_10\">-4<span class=\"__12 _880\"> </span></span>-7<span class=\"__12 _798\"> </span></span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws7_12\" style=\"left:0.009986877px; bottom:307.11887px;\">\u00c5t<span class=\"__12 _797\"></span>erf\u00f6ring av nedskrivningar<span class=\"__12 _798\"> </span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws7_12\" style=\"left:0.009986877px; bottom:292.92285px;\">\u00c5rets kursdiff<span class=\"__12 _797\"></span>erenser<span class=\"__12 _11b_1\"> </span><span class=\"ls15_12 ws20_12\">-19<span class=\"__12 _880\"> </span></span><span class=\"ws5_12\">-9<span class=\"__12 _880\"> </span><span class=\"ls15_12 ws20_12\">-7<span class=\"__12 _863\"> </span></span>-5<span class=\"__12 _798\"> </span></span></div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 ws5_12\" style=\"left:499.3327px; bottom:278.72687px;\">-209<span class=\"__12 _864\"> </span>-<span class=\"__12 _797\"></span>185<span class=\"__12 _901\"> </span>-105<span class=\"__12 _11c_1\"> </span><span class=\"ls12_12 ws42_7\">-94<span class=\"__12 _798\"> </span></span></div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 wsc_12\" style=\"left:0.009986877px; bottom:250.33487px;\">Redovis<span class=\"__12 _797\"></span>at v\u00e4rde vid \u00e5rets slut<span class=\"__12 _11d_1\"> </span><span class=\"ws4_12\">1 589<span class=\"__12 _10e_2\"> </span>1 50<span class=\"__12 _797\"></span>3<span class=\"__12 _11e_1\"> </span>5 920<span class=\"__12 _aa_2\"> </span>5 644<span class=\"__12 _889\"> </span><span class=\"ls12_12 ws42_7\">294<span class=\"__12 _10a_2\"> </span></span><span class=\"ws5_12\">132<span class=\"__12 _798\"> </span></span></span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls3_12 ws4e_4\" style=\"left:0.009986877px; bottom:236.13885px;\">Redovisat v<span class=\"__12 _797\"></span>\u00e4rde vid \u00e5rets b\u00f6rjan<span class=\"__12 _11f_1\"> </span><span class=\"ws7_12\">1 503<span class=\"__12 _f9_2\"> </span>1 358<span class=\"__12 _11e_1\"> </span>5 64<span class=\"__12 _796\"></span>4<span class=\"__12 _916\"> </span>5 338<span class=\"__12 _905\"> </span><span class=\"ws5_12\">132<span class=\"__12 _10a_2\"> </span><span class=\"ls4_12 ws1a_12\">120<span class=\"__12 _798\"> </span></span></span></span></div><div class=\"t_12 m0_12 h4_12 ff1_12 fs1_12 fc0_12 sc0_12 ls3_12 ws5_12\" style=\"left:0.009986877px; bottom:197.79146px;\">\u00d6vrigt<span class=\"__12 _798\"> </span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls1_12 ws2_12\" style=\"left:0.009986877px; bottom:186.74406px;\">Upp<span class=\"__12 _796\"></span>gif<span class=\"__12 _796\"></span>t om akt<span class=\"__12 _796\"></span>iverad<span class=\"__12 _796\"></span>e r\u00e4ntor r<span class=\"__12 _796\"></span>edovi<span class=\"__12 _796\"></span>sas i no<span class=\"__12 _796\"></span>t 15. Up<span class=\"__12 _796\"></span>pgif<span class=\"__12 _796\"></span>ter om f<span class=\"__12 _796\"></span>inan<span class=\"__12 _796\"></span>siell l<span class=\"__12 _796\"></span>eas<span class=\"__12 _796\"></span>ing se no<span class=\"__12 _796\"></span>t 4<span class=\"__12 _797\"></span>1<span class=\"__12 _796\"></span>. Skans<span class=\"__12 _796\"></span>ka har \u00e5ta<span class=\"__12 _796\"></span>gande<span class=\"__12 _796\"></span>n om <span class=\"ws1_12\"> </span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls1_12 ws2_12\" style=\"left:0.009986877px; bottom:175.69666px;\">f\u00f6r<span class=\"__12 _796\"></span>v\u00e4r<span class=\"__12 _796\"></span>v av mate<span class=\"__12 _796\"></span>riell<span class=\"__12 _796\"></span>a anl\u00e4<span class=\"__12 _796\"></span>ggnin<span class=\"__12 _796\"></span>gsti<span class=\"__12 _796\"></span>llg\u00e5n<span class=\"__12 _796\"></span>gar me<span class=\"__12 _796\"></span>d 0 (0) Mkr.<span class=\"__12 _798\"> </span></div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 ls24_9 ws15_12\" style=\"left:0.009986877px; bottom:159.11646px;\">Skanska<span class=\"__12 _797\"></span> har varken<span class=\"__12 _797\"></span> under \u00e5ret eller j\u00e4mf\u00f6relse\u00e5ret erh\u00e5llit n\u00e5gon v<span class=\"__12 _797\"></span>\u00e4sentlig kompensation fr\u00e5n t<span class=\"__12 _797\"></span>redje part f\u00f6r materiella </div><div class=\"t_12 m0_12 h3_12 ff2_12 fs1_12 fc0_12 sc0_12 lsa_12 wsd_12\" style=\"left:0.009986877px; bottom:148.06906px;\">anl\u00e4ggningstillg\u00e5ngar<span class=\"__12 _797\"></span> som skadats<span class=\"__12 _797\"></span> eller g\u00e5tt f\u00f6rlor<span class=\"__12 _797\"></span>ade.<span class=\"__12 _798\"> </span></div><div class=\"t_12 m0_12 h4_12 ff2_12 fs1_12 fc1_12 sc0_12 ls1_12 ws1_12\" style=\"left:0.009986877px; bottom:726.297px;\">Koncern\u00f6<span class=\"__12 _797\"></span>versikt<span class=\"__12 _3b_7\"> </span>V<span class=\"__12 _797\"></span>erksamhet<span class=\"__12 _3c_8\"> </span>Bolagsstyrning<span class=\"__12 _3b_7\"> </span>H\u00e5llbarhet<span class=\"__12 _3d_8\"> </span><span class=\"ff1_12\">Finansiell information<span class=\"__12 _798\"> </span></span></div><div class=\"t_12 m0_12 h5_12 ff2_12 fs2_12 fc1_12 sc0_12 ls15_12 ws20_12\" style=\"left:0.009986877px; bottom:2.079193px;\">149 <span class=\"__12 _917\"> </span><span class=\"fs3_12 ls1_12 ws1_12\">Skanska <span class=\"__12 _797\"></span>\u00c5rs- och h\u00e5llbarhetsredovisning 2022<span class=\"__12 _798\"> </span></span></div><div class=\"t_12 m0_12 h4_12 ff2_12 fs1_12 fc1_12 sc0_12 ls1_12 ws1_12\" style=\"left:0.009986877px; bottom:698.65924px;\">Finansiell analys  <span class=\"__12 _3f_8\"> </span> Koncernr<span class=\"__12 _797\"></span>esultat  <span class=\"__12 _3f_8\"> </span> <span class=\"ff1_12\">Noter</span>  <span class=\"__12 _3f_8\"> </span> Nya ers\u00e4ttningsriktlinjer<span class=\"__12 _797\"></span> <span class=\"__12 _3f_8\"> </span>Revisionsber\u00e4ttelse  <span class=\"__12 _3f_8\"> </span> Re<span class=\"__12 _797\"></span>visorns h\u00e5llbarhetsrapport <span class=\"__12 _3f_8\"> </span> K<span class=\"__12 _797\"></span>vartalsinf<span class=\"__12 _797\"></span>ormation  <span class=\"__12 _3f_8\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__12 _797\"></span>esterark<span class=\"__12 _797\"></span>alender  <span class=\"__12 _3f_8\"> </span> Adresser<span class=\"__12 _798\"> </span></div>Not 18.<span class=\"ff2_12 ls1_12\"> Go<span class=\"__12 _796\"></span>odwill<span class=\"__12 _798\"> </span></span>Go<span class=\"__12 _796\"></span>odwil<span class=\"__12 _796\"></span>l redovi<span class=\"__12 _796\"></span>sas e<span class=\"__12 _796\"></span>nligt I<span class=\"__12 _796\"></span>FRS 3 R\u00f6re<span class=\"__12 _796\"></span>lsef\u00f6<span class=\"__12 _796\"></span>rv\u00e4r<span class=\"__12 _796\"></span>v, se not 1<span class=\"__12 _796\"></span>. F\u00f6r kri<span class=\"__12 _796\"></span>tiska  <span class=\"__12 _849\"></span>b<span class=\"__12 _796\"></span>ed\u00f6m<span class=\"__12 _796\"></span>ninga<span class=\"__12 _796\"></span>r se not 2<span class=\"__12 _796\"></span>.<span class=\"__12 _798\"> </span>Go<span class=\"__12 _796\"></span>odwil<span class=\"__12 _796\"></span>l uppg<span class=\"__12 _796\"></span>\u00e5r till 4 16<span class=\"__12 _796\"></span>0 (3 9<span class=\"__12 _797\"></span>34) M<span class=\"__12 _796\"></span>kr<span class=\"__12 _797\"></span>. Un<span class=\"__12 _796\"></span>der \u00e5r<span class=\"__12 _796\"></span>et har go<span class=\"__12 _796\"></span>odwil<span class=\"__12 _796\"></span>l \u00f6kat net<span class=\"__12 _796\"></span>to med 2<span class=\"__12 _796\"></span>26 Mkr fr\u00e4<span class=\"__12 _796\"></span>mst p\u00e5 g<span class=\"__12 _796\"></span>rund a<span class=\"__12 _796\"></span>v  kursdifferenser<span class=\"__12 _797\"></span>.<span class=\"__12 _798\"> </span>\u00c5tervinningsv\u00e4rdet f\u00f6r goodwill baseras p\u00e5 nyttjandev\u00e4rdet. Goodwillv\u00e4rdet tillsammans med \u00f6vriga v\u00e4rden p\u00e5<span class=\"__12 _798\"> </span> anl\u00e4ggningstillg\u00e5ngar,<span class=\"__12 _797\"></span> oms\u00e4t<span class=\"__12 _796\"></span>tni<span class=\"__12 _797\"></span>ngs <span class=\"__12 _4a_8\"></span>fastigheter och netto r\u00f6relsekapi<span class=\"__12 _797\"></span>tal pr\u00f6vas<span class=\"__12 _797\"></span> \u00e5rligen samt \u00e4ven vid<span class=\"__12 _797\"></span> indikation p\u00e5<span class=\"__12 _798\"> </span> nedskrivning<span class=\"__12 _796\"></span>sbehov<span class=\"__12 _797\"></span>.<span class=\"__12 _798\"> </span>F\u00f6r<span class=\"__12 _796\"></span>v\u00e4ntad<span class=\"__12 _796\"></span>e kassa<span class=\"__12 _796\"></span>fl\u00f6d<span class=\"__12 _796\"></span>en bas<span class=\"__12 _796\"></span>eras p<span class=\"__12 _796\"></span>\u00e5 prog<span class=\"__12 _796\"></span>nose<span class=\"__12 _796\"></span>r f\u00f6r ut<span class=\"__12 _796\"></span>veck<span class=\"__12 _796\"></span>linge<span class=\"__12 _796\"></span>n av  <span class=\"__12 _849\"></span> <span class=\"__12 _849\"></span>bo<span class=\"__12 _796\"></span>stads<span class=\"__12 _796\"></span>- och kom<span class=\"__12 _796\"></span>mer<span class=\"__12 _796\"></span>siell f<span class=\"__12 _796\"></span>astig<span class=\"__12 _796\"></span>hets<span class=\"__12 _796\"></span>utve<span class=\"__12 _796\"></span>cklin<span class=\"__12 _796\"></span>g samt<span class=\"__12 _798\"> </span> byggi<span class=\"__12 _796\"></span>nveste<span class=\"__12 _796\"></span>ringa<span class=\"__12 _796\"></span>rnas ut<span class=\"__12 _796\"></span>vec<span class=\"__12 _796\"></span>kling p<span class=\"__12 _796\"></span>\u00e5 varje d<span class=\"__12 _796\"></span>elmar<span class=\"__12 _796\"></span>knad i d<span class=\"__12 _796\"></span>e l\u00e4nd<span class=\"__12 _796\"></span>er d\u00e4r ko<span class=\"__12 _796\"></span>ncer<span class=\"__12 _796\"></span>nen \u00e4r ve<span class=\"__12 _796\"></span>rksam<span class=\"__12 _796\"></span>. Bas<span class=\"__12 _796\"></span>en f\u00f6r p<span class=\"__12 _796\"></span>rog <span class=\"__12 _849\"></span>no<span class=\"__12 _796\"></span>sern<span class=\"__12 _796\"></span>a<span class=\"__12 _798\"> </span> \u00e4r en<span class=\"__12 _796\"></span>heter<span class=\"__12 _796\"></span>nas t<span class=\"__12 _796\"></span>v\u00e5\u00e5rs<span class=\"__12 _796\"></span>prog<span class=\"__12 _796\"></span>nose<span class=\"__12 _796\"></span>r<span class=\"__12 _797\"></span>. De<span class=\"__12 _796\"></span>n framti<span class=\"__12 _796\"></span>da makr<span class=\"__12 _796\"></span>oekon<span class=\"__12 _796\"></span>omis<span class=\"__12 _796\"></span>ka utvec<span class=\"__12 _796\"></span>klin<span class=\"__12 _796\"></span>gen oc<span class=\"__12 _796\"></span>h r\u00e4nteu<span class=\"__12 _796\"></span>tvec<span class=\"__12 _796\"></span>kling<span class=\"__12 _796\"></span>en \u00e4r oc<span class=\"__12 _796\"></span>ks\u00e5 vi<span class=\"__12 _796\"></span>ktig<span class=\"__12 _796\"></span>a<span class=\"__12 _798\"> </span> variabler<span class=\"__12 _797\"></span>. Prognos <span class=\"__12 _849\"></span>periode<span class=\"__12 _796\"></span>n<span class=\"__12 _797\"></span> omfattar tio \u00e5r<span class=\"__12 _860\"></span>, som \u00e4r den period som an<span class=\"__12 _797\"></span>v\u00e4nds i modeller i v<span class=\"__12 _797\"></span>\u00e4rdering av andra typer av till<span class=\"ls1_12 ws1_12\">-<span class=\"__12 _798\"> </span></span>g\u00e5n<span class=\"__12 _796\"></span>gar, till exem<span class=\"__12 _796\"></span>pel komm<span class=\"__12 _796\"></span>ers<span class=\"__12 _796\"></span>iella p<span class=\"__12 _796\"></span>roje<span class=\"__12 _796\"></span>kt<span class=\"__12 _796\"></span>. Med tio<span class=\"__12 _796\"></span>\u00e5rig<span class=\"__12 _796\"></span>a mode<span class=\"__12 _796\"></span>ller f<span class=\"__12 _796\"></span>inns b<span class=\"__12 _796\"></span>\u00e4ttr<span class=\"__12 _796\"></span>e f\u00f6rut<span class=\"__12 _796\"></span>s\u00e4tt<span class=\"__12 _796\"></span>ninga<span class=\"__12 _796\"></span>r att g\u00f6<span class=\"__12 _796\"></span>ra antag<span class=\"__12 _796\"></span>ande<span class=\"__12 _796\"></span>n om<span class=\"__12 _798\"> </span> cykler<span class=\"__12 _860\"></span>, och beroendet av<span class=\"__12 _797\"></span> residualv\u00e4<span class=\"__12 _797\"></span>rden minsk<span class=\"__12 _797\"></span>ar.<span class=\"__12 _798\"> </span>De<span class=\"__12 _796\"></span>n tillv\u00e4x<span class=\"__12 _796\"></span>tta<span class=\"__12 _796\"></span>kt so<span class=\"__12 _796\"></span>m anv\u00e4nds f<span class=\"__12 _796\"></span>\u00f6r att ex<span class=\"__12 _796\"></span>trap<span class=\"__12 _796\"></span>oler<span class=\"__12 _796\"></span>a k<span class=\"__12 _797\"></span>a<span class=\"__12 _796\"></span>ssaf<span class=\"__12 _796\"></span>l\u00f6de<span class=\"__12 _796\"></span>spro<span class=\"__12 _796\"></span>gnos<span class=\"__12 _796\"></span>er bor<span class=\"__12 _796\"></span>tom de<span class=\"__12 _796\"></span>n peri<span class=\"__12 _796\"></span>od so<span class=\"__12 _796\"></span>m t\u00e4cks av d<span class=\"__12 _796\"></span>e tio\u00e5r<span class=\"__12 _796\"></span>iga<span class=\"__12 _798\"> </span> pro<span class=\"__12 _796\"></span>gnos<span class=\"__12 _796\"></span>erna \u00e4<span class=\"__12 _796\"></span>r f\u00f6r bra<span class=\"__12 _796\"></span>nsch<span class=\"__12 _796\"></span>en nor<span class=\"__12 _796\"></span>mala i r<span class=\"__12 _796\"></span>espe<span class=\"__12 _796\"></span>ktive l<span class=\"__12 _796\"></span>and<span class=\"__12 _796\"></span>.<span class=\"__12 _798\"> </span>F\u00f6r var<span class=\"__12 _796\"></span>je aff\u00e4<span class=\"__12 _796\"></span>rse<span class=\"__12 _796\"></span>nhet anv\u00e4<span class=\"__12 _796\"></span>nds en u<span class=\"__12 _796\"></span>nik dis<span class=\"__12 _796\"></span>konteri<span class=\"__12 _796\"></span>ngsf<span class=\"__12 _796\"></span>akto<span class=\"__12 _796\"></span>r base<span class=\"__12 _796\"></span>rad p\u00e5 WACC-<span class=\"__12 _796\"></span>r\u00e4nta (v\u00e4gd g<span class=\"__12 _796\"></span>enom<span class=\"__12 _796\"></span>snit<span class=\"__12 _796\"></span>tlig kos<span class=\"__12 _796\"></span>tnad f\u00f6<span class=\"__12 _796\"></span>r<span class=\"__12 _798\"> </span> l\u00e5nat och eget k<span class=\"__12 _797\"></span>apital)<span class=\"__12 _797\"></span>. Parametrar som p\u00e5v<span class=\"__12 _797\"></span>erkar W<span class=\"__12 _797\"></span>ACC-r\u00e4ntan<span class=\"__12 _797\"></span> \u00e4r l\u00e5ner\u00e4nta, marknadsrisker och f\u00f6rh\u00e5llandet mellan<span class=\"__12 _798\"> </span> l\u00e5n<span class=\"__12 _796\"></span>at och e<span class=\"__12 _796\"></span>get kapi<span class=\"__12 _796\"></span>tal. WACC-<span class=\"__12 _796\"></span>r\u00e4ntan an<span class=\"__12 _796\"></span>ges b<span class=\"__12 _796\"></span>\u00e5de f\u00f6r<span class=\"__12 _796\"></span>e och ef<span class=\"__12 _796\"></span>ter skat<span class=\"__12 _796\"></span>t.<span class=\"__12 _798\"> </span>F\u00f6lj<span class=\"__12 _796\"></span>ande ta<span class=\"__12 _796\"></span>bell a<span class=\"__12 _796\"></span>nger hu<span class=\"__12 _796\"></span>r redov<span class=\"__12 _796\"></span>isat v\u00e4<span class=\"__12 _796\"></span>rde f\u00f6rh<span class=\"__12 _796\"></span>\u00e5lle<span class=\"__12 _796\"></span>r sig til<span class=\"__12 _796\"></span>l \u00e5ter<span class=\"__12 _796\"></span>vinni<span class=\"__12 _796\"></span>ngsv\u00e4r<span class=\"__12 _796\"></span>det f\u00f6r r<span class=\"__12 _796\"></span>espe<span class=\"__12 _796\"></span>ktive a<span class=\"__12 _796\"></span>ff\u00e4r<span class=\"__12 _796\"></span>sen<span class=\"__12 _796\"></span>het f\u00f6r S<span class=\"__12 _796\"></span>kanskas<span class=\"__12 _798\"> </span> st\u00f6<span class=\"__12 _796\"></span>rsta g<span class=\"__12 _796\"></span>oodwi<span class=\"__12 _796\"></span>llpo<span class=\"__12 _796\"></span>ster. \u00c5ter<span class=\"__12 _796\"></span>vinni<span class=\"__12 _796\"></span>ngsv\u00e4r<span class=\"__12 _796\"></span>det ut<span class=\"__12 _796\"></span>tryc<span class=\"__12 _796\"></span>ks som 100<span class=\"__12 _796\"></span>. T<span class=\"__12 _860\"></span>e<span class=\"__12 _796\"></span>stern<span class=\"__12 _796\"></span>a base<span class=\"__12 _796\"></span>ras p\u00e5 b<span class=\"__12 _796\"></span>ed\u00f6<span class=\"__12 _796\"></span>mning a<span class=\"__12 _796\"></span>v utve<span class=\"__12 _796\"></span>cklin<span class=\"__12 _796\"></span>gen un<span class=\"__12 _796\"></span>der <span class=\"ws1_12\"> </span>den kommande tio\u00e5rsperioden.<span class=\"__12 _798\"> </span>Ne<span class=\"__12 _796\"></span>dskr<span class=\"__12 _796\"></span>ivni<span class=\"__12 _796\"></span>ng av go<span class=\"__12 _796\"></span>odwil<span class=\"__12 _796\"></span>l<span class=\"__12 _798\"> </span>Und<span class=\"__12 _796\"></span>er \u00e5re<span class=\"__12 _796\"></span>t har konc<span class=\"__12 _796\"></span>erne<span class=\"__12 _796\"></span>n skri<span class=\"__12 _796\"></span>vit ned g<span class=\"__12 _796\"></span>oodw<span class=\"__12 _796\"></span>ill me<span class=\"__12 _796\"></span>d -<span class=\"__12 _797\"></span>1 (-53) Mk<span class=\"__12 _796\"></span>r<span class=\"__12 _797\"></span>.<span class=\"__12 _798\"> </span>Ne<span class=\"__12 _796\"></span>dskr<span class=\"__12 _796\"></span>ivnin<span class=\"__12 _796\"></span>garn<span class=\"__12 _796\"></span>a base<span class=\"__12 _796\"></span>ras p\u00e5 e<span class=\"__12 _796\"></span>n ber\u00e4<span class=\"__12 _796\"></span>knin<span class=\"__12 _796\"></span>g av nytt<span class=\"__12 _796\"></span>jand<span class=\"__12 _796\"></span>ev\u00e4rde oc<span class=\"__12 _796\"></span>h redov<span class=\"__12 _796\"></span>isa<span class=\"__12 _796\"></span>s som f\u00f6r<span class=\"__12 _796\"></span>s\u00e4lj<span class=\"__12 _796\"></span>ning<span class=\"__12 _796\"></span>s- och a<span class=\"__12 _796\"></span>dmini<span class=\"__12 _796\"></span>strat<span class=\"__12 _796\"></span>ions<span class=\"__12 _796\"></span>-<span class=\"__12 _798\"> </span>kost<span class=\"__12 _796\"></span>nad i re<span class=\"__12 _796\"></span>sultat<span class=\"__12 _796\"></span>r\u00e4knin<span class=\"__12 _796\"></span>gen<span class=\"__12 _796\"></span>.<span class=\"__12 _798\"> </span> Norge<span class=\"__12 _1e_10\"> </span>Finland<span class=\"__12 _918\"> </span>Centraleur<span class=\"__12 _797\"></span>opa<span class=\"__12 _918\"> </span>Storbritannien<span class=\"__12 _798\"> </span>\u00c5t<span class=\"__12 _797\"></span>ervinningsv\u00e4r<span class=\"__12 _797\"></span>de, 100 <span class=\"__12 _919\"> </span><span class=\"ws5_12\">100<span class=\"__12 _810\"> </span>100<span class=\"__12 _c0_2\"> </span>100<span class=\"__12 _810\"> </span>100<span class=\"__12 _798\"> </span></span>Redovisat v<span class=\"__12 _797\"></span>\u00e4rde <span class=\"__12 _9e_2\"> </span><span class=\"ws5_12\">29<span class=\"__12 _ce_2\"> </span><span class=\"ls13_12 ws45_7\">e<span class=\"__12 _796\"></span>.t<span class=\"__12 _c2_2\"> </span>e<span class=\"__12 _796\"></span>.t<span class=\"__12 _c2_2\"> </span>e<span class=\"__12 _796\"></span>.t<span class=\"__12 _798\"> </span></span></span>Redovisat <span class=\"__12 _797\"></span>v\u00e4rde, f<span class=\"__12 _797\"></span>\u00f6reg\u00e5ende \u00e5r<span class=\"__12 _798\"> </span>1)<span class=\"__12 _798\"> </span>31<span class=\"__12 _ce_2\"> </span><span class=\"ls13_12 ws45_7\">e<span class=\"__12 _796\"></span>.t<span class=\"__12 _c2_2\"> </span>e<span class=\"__12 _796\"></span>.t<span class=\"__12 _c2_2\"> </span>e<span class=\"__12 _796\"></span>.t<span class=\"__12 _798\"> </span></span>R\u00e4n<span class=\"__12 _797\"></span>tesats, procen<span class=\"__12 _797\"></span>t (W<span class=\"__12 _797\"></span>AC<span class=\"__12 _797\"></span>C), f\u00f6r<span class=\"__12 _797\"></span>e skatt<span class=\"__12 _920\"> </span><span class=\"ws5_12\">13<span class=\"__12 _b4_1\"> </span>11<span class=\"__12 _ce_2\"> </span>14<span class=\"__12 _ce_2\"> </span>12<span class=\"__12 _798\"> </span></span>R\u00e4n<span class=\"__12 _797\"></span>tesats, procen<span class=\"__12 _797\"></span>t (W<span class=\"__12 _797\"></span>AC<span class=\"__12 _797\"></span>C), efter<span class=\"__12 _797\"></span> skatt<span class=\"__12 _921\"> </span><span class=\"ws5_12\">10<span class=\"__12 _aa_2\"> </span><span class=\"ls1_12 ws1_12\">9<span class=\"__12 _b4_1\"> </span></span>11<span class=\"__12 _aa_2\"> </span><span class=\"ls1_12 ws1_12\">9<span class=\"__12 _798\"> </span></span></span>F<span class=\"__12 _797\"></span>\u00f6rv\u00e4nt<span class=\"__12 _797\"></span>ad tillv\u00e4xt, %<span class=\"__12 _828\"> </span><span class=\"ls1_12 ws1_12\">2<span class=\"__12 _aa_2\"> </span>2<span class=\"__12 _aa_2\"> </span>3<span class=\"__12 _8f_2\"> </span>2<span class=\"__12 _798\"> </span></span>R\u00e4n<span class=\"__12 _797\"></span>tesats, procen<span class=\"__12 _797\"></span>t (W<span class=\"__12 _797\"></span>AC<span class=\"__12 _797\"></span>C), f\u00f6r<span class=\"__12 _797\"></span>eg\u00e5ende \u00e5r<span class=\"__12 _798\"> </span> (f<span class=\"__12 _797\"></span>\u00f6re skatt)<span class=\"__12 _dd_2\"> </span><span class=\"ws5_12\">11<span class=\"__12 _8f_2\"> </span><span class=\"ls1_12 ws1_12\">9<span class=\"__12 _b4_1\"> </span></span>11<span class=\"__12 _ce_2\"> </span>10<span class=\"__12 _798\"> </span></span>R\u00e4n<span class=\"__12 _797\"></span>tesats, procen<span class=\"__12 _797\"></span>t (W<span class=\"__12 _797\"></span>AC<span class=\"__12 _797\"></span>C), f\u00f6r<span class=\"__12 _797\"></span>eg\u00e5ende \u00e5r<span class=\"__12 _798\"> </span> (e<span class=\"__12 _797\"></span>fter skatt)<span class=\"__12 _922\"> </span><span class=\"ls1_12 ws1_12\">9<span class=\"__12 _aa_2\"> </span>7<span class=\"__12 _aa_2\"> </span>9<span class=\"__12 _aa_2\"> </span>8<span class=\"__12 _798\"> </span></span>F<span class=\"__12 _797\"></span>\u00f6rv\u00e4nt<span class=\"__12 _797\"></span>ad tillv\u00e4xt, %, f\u00f6reg\u00e5ende \u00e5r<span class=\"__12 _923\"> </span><span class=\"ls1_12 ws1_12\">2<span class=\"__12 _aa_2\"> </span>2<span class=\"__12 _8f_2\"> </span>2<span class=\"__12 _aa_2\"> </span>2<span class=\"__12 _798\"> </span></span>Redovisat <span class=\"__12 _797\"></span>v\u00e4rde i f<span class=\"__12 _797\"></span>\u00f6rh\u00e5llande till<span class=\"__12 _798\"> </span> \u00e5tervinningsv<span class=\"__12 _797\"></span>\u00e4rdet 100 vid en h\u00f6jning av<span class=\"__12 _797\"></span> r\u00e4n<span class=\"__12 _797\"></span>tan med  <span class=\"__12 _5c_7\"> </span>+1 pr<span class=\"__12 _797\"></span>ocentenhet<span class=\"__12 _924\"> </span><span class=\"ls31_7 ws44_7\">34<span class=\"__12 _ce_2\"> </span><span class=\"ls13_12 ws45_7\">e<span class=\"__12 _796\"></span>.t<span class=\"__12 _c2_2\"> </span>e<span class=\"__12 _796\"></span>.t<span class=\"__12 _ce_2\"> </span>e<span class=\"__12 _796\"></span>.t</span></span> <span class=\"__12 _5c_7\"> </span>+5 procen<span class=\"__12 _797\"></span>tenheter<span class=\"__12 _ea_2\"> </span><span class=\"ls6_12 ws22_12\">59<span class=\"__12 _ce_2\"> </span><span class=\"ls13_12 ws45_7\">e<span class=\"__12 _796\"></span>.t<span class=\"__12 _c2_2\"> </span>e<span class=\"__12 _796\"></span>.t<span class=\"__12 _c2_2\"> </span>e<span class=\"__12 _796\"></span>.t<span class=\"__12 _798\"> </span></span></span>Redovisat <span class=\"__12 _797\"></span>v\u00e4rde, f<span class=\"__12 _797\"></span>\u00f6reg\u00e5ende \u00e5r<span class=\"__12 _860\"></span>, i f\u00f6rh\u00e5llande<span class=\"__12 _798\"> </span> till \u00e5tervinningsv<span class=\"__12 _797\"></span>\u00e4rdet 100 vid en h\u00f6jning av<span class=\"__12 _797\"></span> r\u00e4n<span class=\"__12 _797\"></span>tan med <span class=\"__12 _5c_7\"> </span>+1 pr<span class=\"__12 _797\"></span>ocentenhet<span class=\"__12 _924\"> </span><span class=\"ws5_12\">36<span class=\"__12 _ce_2\"> </span><span class=\"ls13_12 ws45_7\">e<span class=\"__12 _796\"></span>.t<span class=\"__12 _c2_2\"> </span>e<span class=\"__12 _796\"></span>.t<span class=\"__12 _c2_2\"> </span>e<span class=\"__12 _796\"></span>.t</span></span> <span class=\"__12 _5c_7\"> </span>+5 procen<span class=\"__12 _797\"></span>tenheter<span class=\"__12 _ea_2\"> </span><span class=\"ls1_12 ws1_12\">62<span class=\"__12 _ce_2\"> </span><span class=\"ls13_12 ws45_7\">e<span class=\"__12 _796\"></span>.t<span class=\"__12 _c2_2\"> </span>e<span class=\"__12 _796\"></span>.t<span class=\"__12 _c2_2\"> </span>e<span class=\"__12 _796\"></span>.t<span class=\"__12 _798\"> </span></span></span>1)  <span class=\"__12 _849\"></span>V\u00e4<span class=\"__12 _797\"></span>rde &gt; 1<span class=\"__12 _797\"></span>00 uttrycker<span class=\"__12 _797\"></span> att \u00e5tervinningsv\u00e4<span class=\"__12 _797\"></span>rde understiger redo<span class=\"__12 _797\"></span>visat v\u00e4r<span class=\"__12 _797\"></span>de och nedskrivningsbehov<span class=\"__12 _797\"></span> f\u00f6religger<span class=\"__12 _797\"></span>. F<span class=\"__12 _797\"></span>\u00f6r verksamhet<span class=\"__12 _797\"></span>en i Fi<span class=\"__12 _797\"></span>nland<span class=\"__12 _798\"> </span> och Storbr<span class=\"__12 _797\"></span>itannien \u00e4<span class=\"__12 _797\"></span>r redovisat<span class=\"__12 _797\"></span> v\u00e4rde negat<span class=\"__12 _797\"></span>ivt till f\u00f6l<span class=\"__12 _797\"></span>jd av ett<span class=\"__12 _797\"></span> negativt r\u00f6relsekap<span class=\"__12 _797\"></span>ital som<span class=\"__12 _797\"></span> \u00f6verstiger an<span class=\"__12 _797\"></span>l\u00e4ggningstillg\u00e5ngarnas v<span class=\"__12 _797\"></span>\u00e4rde<span class=\"__12 _798\"> </span>.<span class=\"__12 _798\"> </span>Goodwillv\u00e4rden f\u00f6r<span class=\"__12 _797\"></span>delade per kassagener<span class=\"__12 _797\"></span>erande enheter<span class=\"__12 _798\"> </span>2022-<span class=\"__12 _797\"></span>12-31<span class=\"__12 _800\"> </span>2021<span class=\"__12 _797\"></span>-12-31<span class=\"__12 _798\"> </span>\u00e5rets <span class=\"__12 _925\"></span><span class=\"ls1_12 ws1_12\"> </span>f\u00f6r\u00e4ndring<span class=\"__12 _798\"> </span>varav<span class=\"__12 _797\"></span> nedskrivningar<span class=\"__12 _798\"> </span>varav<span class=\"__12 _797\"></span> kursdifferens<span class=\"__12 _798\"> </span>Byggv<span class=\"__12 _797\"></span>erksamhet<span class=\"__12 _798\"> </span>Sverige<span class=\"__12 _12a_1\"> </span>17<span class=\"__12 _c2_2\"> </span>17<span class=\"__12 _8f_2\"> </span><span class=\"ls1_12 ws1_12\">0<span class=\"__12 _902\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _10e_2\"> </span></span>1<span class=\"__12 _798\"> </span></span>Norge<span class=\"__12 _12b_1\"> </span><span class=\"ls20_9 ws2c_11\">998<span class=\"__12 _810\"> </span><span class=\"ls8_12 wsb_12\">969<span class=\"__12 _10f_2\"> </span></span></span>29<span class=\"__12 _12c_1\"> </span>29<span class=\"__12 _798\"> </span>Finland<span class=\"__12 _12d_1\"> </span>485<span class=\"__12 _825\"> </span>449<span class=\"__12 _a7_1\"> </span>36<span class=\"__12 _3b_7\"> </span>36<span class=\"__12 _798\"> </span>Centraleur<span class=\"__12 _797\"></span>opa<span class=\"__12 _12e_1\"> </span><span class=\"ls6_12 ws22_12\">598<span class=\"__12 _810\"> </span></span>533<span class=\"__12 _a7_1\"> </span>65<span class=\"__12 _3b_7\"> </span>65<span class=\"__12 _798\"> </span>Storbrit<span class=\"__12 _797\"></span>annien<span class=\"__12 _df_2\"> </span><span class=\"ls2e_7 ws50_3\">1<span class=\"__12 _796\"></span> 274<span class=\"__12 _802\"> </span><span class=\"lsf_12 ws18_12\">1 24<span class=\"__12 _796\"></span>4<span class=\"__12 _a7_1\"> </span></span></span>30<span class=\"__12 _12c_1\"> </span>30<span class=\"__12 _798\"> </span>USA Building<span class=\"__12 _12f_1\"> </span><span class=\"ws5_12\">421<span class=\"__12 _825\"> </span>368<span class=\"__12 _10f_2\"> </span><span class=\"ls27_9 ws35_9\">53<span class=\"__12 _12c_1\"> </span>53<span class=\"__12 _798\"> </span></span></span>USA Civ<span class=\"__12 _796\"></span>il <span class=\"__12 _926\"> </span><span class=\"ls29_9 ws36_9\">37<span class=\"__12 _a7_1\"> </span><span class=\"ls3_12 ws5_12\">33<span class=\"__12 _aa_2\"> </span></span></span><span class=\"ws1_12\">5<span class=\"__12 _927\"> </span>5<span class=\"__12 _798\"> </span></span>Bostadsutveckling<span class=\"__12 _798\"> </span>Norge<span class=\"__12 _928\"> </span><span class=\"lsf_12 ws12_12\">319<span class=\"__12 _b1_1\"> </span></span>311<span class=\"__12 _aa_2\"> </span><span class=\"ls1_12 ws1_12\">8<span class=\"__12 _929\"> </span>8<span class=\"__12 _798\"> </span></span>Finland<span class=\"__12 _c1_2\"> </span>11<span class=\"__12 _10f_2\"> </span>10<span class=\"__12 _916\"> </span><span class=\"ls1_12 ws1_12\">1<span class=\"__12 _930\"> </span>1<span class=\"__12 _798\"> </span></span>Summa<span class=\"__12 _931\"> </span><span class=\"ws4_12\">4 160<span class=\"__12 _817\"> </span><span class=\"ls2_12 ws51_3\">3 93<span class=\"__12 _796\"></span>4<span class=\"__12 _825\"> </span><span class=\"lse_12 ws10_12\">226<span class=\"__12 _871\"> </span><span class=\"ls23_9 ws30_9\">-1<span class=\"__12 _810\"> </span><span class=\"lsd_12 wsf_12\">227<span class=\"__12 _798\"> </span></span></span></span></span></span>Koncern\u00f6<span class=\"__12 _797\"></span>versikt<span class=\"__12 _3b_7\"> </span>V<span class=\"__12 _797\"></span>erksamhet<span class=\"__12 _3c_8\"> </span>Bolagsstyrning<span class=\"__12 _3b_7\"> </span>H\u00e5llbarhet<span class=\"__12 _3d_8\"> </span><span class=\"ff1_12\">Finansiell information<span class=\"__12 _798\"> </span></span>150 <span class=\"__12 _917\"> </span><span class=\"fs3_12\">Skansk<span class=\"__12 _797\"></span>a \u00c5rs- och h\u00e5llbarhetsredovisning 20<span class=\"__12 _797\"></span>22<span class=\"__12 _798\"> </span></span>Finansiell analys  <span class=\"__12 _3f_8\"> </span> Koncernr<span class=\"__12 _797\"></span>esultat  <span class=\"__12 _3f_8\"> </span> <span class=\"ff1_12\">Noter</span>  <span class=\"__12 _3f_8\"> </span> Nya ers\u00e4ttningsriktlinjer<span class=\"__12 _797\"></span> <span class=\"__12 _3f_8\"> </span>Revisionsber\u00e4ttelse  <span class=\"__12 _3f_8\"> </span> Re<span class=\"__12 _797\"></span>visorns h\u00e5llbarhetsrapport <span class=\"__12 _3f_8\"> </span> K<span class=\"__12 _797\"></span>vartalsinf<span class=\"__12 _797\"></span>ormation  <span class=\"__12 _3f_8\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__12 _797\"></span>esterark<span class=\"__12 _797\"></span>alender  <span class=\"__12 _3f_8\"> </span> Adresser<span class=\"__12 _798\"> </span>N<span class=\"__12 _795\"></span>o<span class=\"__12 _796\"></span>t<span class=\"__12 _795\"></span> 1<span class=\"__12 _796\"></span>9.<span class=\"__12 _796\"></span><span class=\"ff2_12 ls1_12 ws1_12\"> Immateriella tillg\u00e5ngar<span class=\"__12 _798\"> </span></span>Imm<span class=\"__12 _796\"></span>ateri<span class=\"__12 _796\"></span>ella a<span class=\"__12 _796\"></span>nl\u00e4gg<span class=\"__12 _796\"></span>ning<span class=\"__12 _796\"></span>still<span class=\"__12 _796\"></span>g\u00e5ng<span class=\"__12 _796\"></span>ar red<span class=\"__12 _796\"></span>ovisa<span class=\"__12 _796\"></span>s enlig<span class=\"__12 _796\"></span>t IAS 38, s<span class=\"__12 _796\"></span>e not 1<span class=\"__12 _796\"></span>.<span class=\"__12 _798\"> </span>Immateriella tillg\u00e5ngar med till\u00e4mpade n<span class=\"__12 _797\"></span>yttjandeperioder<span class=\"__12 _798\"> </span>2022-<span class=\"__12 _797\"></span>12-31<span class=\"__12 _800\"> </span>2021<span class=\"__12 _797\"></span>-12-31<span class=\"__12 _798\"> </span>Till\u00e4mpade nyttjande-<span class=\"__12 _798\"> </span>perioder<span class=\"__12 _798\"> </span>Immateriella tillg\u00e5ngar<span class=\"__12 _860\"></span>, externt f<span class=\"__12 _797\"></span>\u00f6rv\u00e4rvade<span class=\"__12 _932\"> </span><span class=\"ls8_12 wsb_12\">187<span class=\"__12 _c0_2\"> </span><span class=\"ls2_12 ws2b_11\">265<span class=\"__12 _807\"> </span></span></span>3\u201310 \u00e5r<span class=\"__12 _798\"> </span>Immateriella tillg\u00e5ngar<span class=\"__12 _860\"></span>, intern<span class=\"__12 _797\"></span>t upparbetade<span class=\"__12 _930\"> </span><span class=\"ws5_12\">301<span class=\"__12 _b8_2\"> </span>411<span class=\"__12 _823\"> </span></span>3\u2013<span class=\"__12 _797\"></span>7 \u00e5r<span class=\"__12 _798\"> </span>Summa<span class=\"__12 _933\"> </span>488<span class=\"__12 _c0_2\"> </span><span class=\"ls39_4 ws52_3\">676<span class=\"__12 _798\"> </span></span>De internt<span class=\"__12 _797\"></span> upparbetade immateriella tillg\u00e5ngarna best\u00e5r av aff\u00e4rssystem. I externt<span class=\"__12 _797\"></span> f\u00f6rv\u00e4r<span class=\"__12 _796\"></span>v<span class=\"__12 _797\"></span>ade immateriella tillg\u00e5ngar ing\u00e5r f\u00f6rv\u00e4rv av programvaror<span class=\"__12 _797\"></span> i USA, Sverige, Finland och St<span class=\"__12 _797\"></span>orbritannien samt licenser och nyttjander\u00e4tter i Sv<span class=\"__12 _797\"></span>erige. Aff<span class=\"__12 _796\"></span>\u00e4rss<span class=\"__12 _796\"></span>ystem s<span class=\"__12 _796\"></span>krivs a<span class=\"__12 _796\"></span>v p\u00e5 max<span class=\"__12 _796\"></span>imalt s<span class=\"__12 _796\"></span>ju \u00e5r. Kundkont<span class=\"__12 _796\"></span>rakt s<span class=\"__12 _796\"></span>krivs a<span class=\"__12 _796\"></span>v i takt m<span class=\"__12 _796\"></span>ed upp<span class=\"__12 _796\"></span>arbe<span class=\"__12 _796\"></span>tning o<span class=\"__12 _796\"></span>ch pate<span class=\"__12 _796\"></span>nt skr<span class=\"__12 _796\"></span>ivs av p\u00e5 t<span class=\"__12 _796\"></span>io \u00e5r.<span class=\"__12 _798\"> </span>Avskrivningar g\u00f6rs p\u00e5 samtliga<span class=\"__12 _797\"></span> immateriella tillg\u00e5ngar d\u00e5 dessa har en begr\u00e4nsad nyttjandeperiod<span class=\"__12 _796\"></span>.<span class=\"__12 _798\"> </span>A<span class=\"__12 _797\"></span>vskrivning per funktion<span class=\"__12 _933\"> </span><span class=\"ls5_12 ws8_12\">2<span class=\"__12 _796\"></span>022<span class=\"__12 _802\"> </span>202<span class=\"__12 _796\"></span>1<span class=\"__12 _798\"> </span></span>Produktion och f<span class=\"__12 _797\"></span>\u00f6rvaltning<span class=\"__12 _b3_1\"> </span><span class=\"ls1_12 ws1_12\">-81<span class=\"__12 _812\"> </span></span><span class=\"ws5_12\">-92<span class=\"__12 _798\"> </span></span>F<span class=\"__12 _797\"></span>\u00f6rs\u00e4ljning och administration<span class=\"__12 _934\"> </span><span class=\"ws5_12\">-<span class=\"__12 _797\"></span>130<span class=\"__12 _825\"> </span>-<span class=\"__12 _797\"></span>113<span class=\"__12 _798\"> </span></span>Summa<span class=\"__12 _ca_2\"> </span>-211<span class=\"__12 _831\"> </span>-205<span class=\"__12 _798\"> </span>Nedskrivningar/<span class=\"__12 _860\"></span>\u00e5terf\u00f6ring av nedskrivningar<span class=\"__12 _797\"></span> p\u00e5 \u00f6vriga<span class=\"__12 _797\"></span> immateriella tillg\u00e5ngar<span class=\"__12 _798\"> </span>Under \u00e5re<span class=\"__12 _797\"></span>t har nedskrivningar<span class=\"__12 _797\"></span>/<span class=\"__12 _860\"></span>\u00e5terf\u00f6ring av nedskrivningar r<span class=\"__12 _797\"></span>edovisats nett<span class=\"__12 _797\"></span>o med -11 (<span class=\"__12 _797\"></span>0) Mkr<span class=\"__12 _860\"></span>. \u00c5terf<span class=\"__12 _797\"></span>\u00f6ring av nedskrivningar sked<span class=\"__12 _796\"></span>de und<span class=\"__12 _796\"></span>er \u00e5ret i S<span class=\"__12 _796\"></span>verig<span class=\"__12 _796\"></span>e.<span class=\"__12 _798\"> </span>Uppgift om anskaffnings<span class=\"__12 _797\"></span>v\u00e4rden, ackumulerade av<span class=\"__12 _797\"></span>skrivningar och ackumulerade nedskrivningar<span class=\"__12 _798\"> </span>Immateriella tillg\u00e5ngar<span class=\"__12 _797\"></span>,<span class=\"__12 _798\"> </span>externt<span class=\"__12 _797\"></span> f\u00f6rv\u00e4rvade<span class=\"__12 _798\"> </span>Immateriella tillg\u00e5ngar<span class=\"__12 _797\"></span>, internt<span class=\"__12 _797\"></span> upparbetade<span class=\"__12 _798\"> </span>2022<span class=\"__12 _a_11\"> </span>2021<span class=\"__12 _d_11\"> </span>2<span class=\"__12 _796\"></span>022<span class=\"__12 _802\"> </span>2<span class=\"__12 _796\"></span>021<span class=\"__12 _798\"> </span>Ackumulerade ansk<span class=\"__12 _797\"></span>affningsv\u00e4r<span class=\"__12 _797\"></span>den<span class=\"__12 _798\"> </span>Vid \u00e5rets b\u00f6rjan<span class=\"__12 _924\"> </span><span class=\"ls1c_11 ws51_3\">1<span class=\"__12 _796\"></span> 627<span class=\"__12 _814\"> </span><span class=\"ls12_12 ws17_12\">1<span class=\"__12 _796\"></span> 528<span class=\"__12 _825\"> </span><span class=\"ls20_9 ws2c_11\">998<span class=\"__12 _810\"> </span><span class=\"lsf_12 ws12_12\">924<span class=\"__12 _798\"> </span></span></span></span></span>Inv<span class=\"__12 _797\"></span>esteringar<span class=\"__12 _935\"> </span>18<span class=\"__12 _a7_1\"> </span><span class=\"ls3a_4 ws4d_4\">35<span class=\"__12 _aa_2\"> </span><span class=\"ls1_12 ws1_12\">5<span class=\"__12 _a7_1\"> </span></span></span>68<span class=\"__12 _798\"> </span>F<span class=\"__12 _797\"></span>\u00f6retags<span class=\"__12 _797\"></span>f\u00f6rv\u00e4rv<span class=\"__12 _798\"> </span>A<span class=\"__12 _797\"></span>vyttringar och utrangeringar<span class=\"__12 _13a_1\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _796\"></span>03<span class=\"__12 _b1_1\"> </span><span class=\"lsc_12 wse_12\">-23<span class=\"__12 _798\"> </span></span></span>Omklassificeringar<span class=\"__12 _888\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _b4_1\"> </span><span class=\"ls21_9 ws2e_10\">-4<span class=\"__12 _12d_1\"> </span></span>-1<span class=\"__12 _798\"> </span></span>\u00c5rets kursdiff<span class=\"__12 _797\"></span>erenser<span class=\"__12 _13b_1\"> </span><span class=\"ls1d_11 ws27_11\">145<span class=\"__12 _a7_1\"> </span></span><span class=\"ws5_12\">90<span class=\"__12 _8f_2\"> </span><span class=\"ls1_12 ws1_12\">3<span class=\"__12 _aa_2\"> </span>6<span class=\"__12 _798\"> </span></span></span>1 686<span class=\"__12 _d_11\"> </span><span class=\"lsd_12 ws41_7\">1 6<span class=\"__12 _796\"></span>27<span class=\"__12 _b_12\"> </span></span>1 005<span class=\"__12 _825\"> </span><span class=\"ws5_12\">998<span class=\"__12 _798\"> </span></span>Ackumulerade avskrivningar<span class=\"__12 _797\"></span> Vid \u00e5rets b\u00f6rjan<span class=\"__12 _828\"> </span>-<span class=\"__12 _797\"></span>1 173<span class=\"__12 _be_2\"> </span>-<span class=\"__12 _860\"></span>1 033<span class=\"__12 _846\"> </span><span class=\"ws5_12\">-587<span class=\"__12 _af_1\"> </span><span class=\"ls10_12 ws13_12\">-<span class=\"__12 _796\"></span>470<span class=\"__12 _798\"> </span></span></span>A<span class=\"__12 _797\"></span>vyttringar och utrangeringar<span class=\"__12 _13c_1\"> </span><span class=\"ls8_12 wsb_12\">87<span class=\"__12 _aa_2\"> </span><span class=\"ls1_12 ws1_12\">4<span class=\"__12 _798\"> </span></span></span>\u00c5rets av<span class=\"__12 _797\"></span>skrivningar<span class=\"__12 _8b_2\"> </span><span class=\"ws5_12\">-95<span class=\"__12 _812\"> </span><span class=\"ls1_12 ws1_12\">-89<span class=\"__12 _810\"> </span></span>-<span class=\"__12 _797\"></span>117<span class=\"__12 _841\"> </span>-116<span class=\"__12 _798\"> </span></span>Omklassificeringar<span class=\"__12 _858\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _796\"></span>7<span class=\"__12 _aa_2\"> </span><span class=\"ls1_12 ws1_12\">5<span class=\"__12 _13d_1\"> </span></span>-1<span class=\"__12 _798\"> </span></span>\u00c5rets kursdiff<span class=\"__12 _797\"></span>erenser<span class=\"__12 _13e_1\"> </span><span class=\"ws5_12\">-<span class=\"__12 _797\"></span>115<span class=\"__12 _13f_1\"> </span>-61<span class=\"__12 _902\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _798\"> </span></span></span>-1 312<span class=\"__12 _be_2\"> </span>-<span class=\"__12 _797\"></span>1 173<span class=\"__12 _834\"> </span><span class=\"ls26_9 ws33_9\">-70<span class=\"__12 _796\"></span>5<span class=\"__12 _846\"> </span></span><span class=\"ws5_12\">-58<span class=\"__12 _797\"></span>7<span class=\"__12 _798\"> </span></span>Ackumulerade nedskrivningar<span class=\"__12 _798\"> </span>Vid \u00e5rets b\u00f6rjan<span class=\"__12 _915\"> </span><span class=\"ws5_12\">-<span class=\"__12 _797\"></span>188<span class=\"__12 _4e_6\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _796\"></span>78<span class=\"__12 _aa_2\"> </span><span class=\"ls1_12 ws1_12\">0<span class=\"__12 _8f_2\"> </span>0<span class=\"__12 _798\"> </span></span></span></span>A<span class=\"__12 _797\"></span>vyttringar och utrangeringar<span class=\"__12 _798\"> </span>\u00c5rets nedskrivningar<span class=\"__12 _ea_2\"> </span><span class=\"ls15_12 ws20_12\">-11<span class=\"__12 _798\"> </span></span>\u00c5t<span class=\"__12 _797\"></span>erf\u00f6ring av nedskrivningar<span class=\"__12 _798\"> </span>Omklassificeringar<span class=\"__12 _936\"> </span>18<span class=\"__12 _798\"> </span>\u00c5rets kursdiff<span class=\"__12 _797\"></span>erenser<span class=\"__12 _937\"> </span><span class=\"ls22_9 ws2f_10\">-6<span class=\"__12 _13f_1\"> </span><span class=\"ls15_12 ws20_12\">-10<span class=\"__12 _798\"> </span></span></span>-188<span class=\"__12 _834\"> </span>-188<span class=\"__12 _859\"> </span><span class=\"ls1_12 ws1_12\">0<span class=\"__12 _8f_2\"> </span>0<span class=\"__12 _798\"> </span></span>Redovis<span class=\"__12 _797\"></span>at v\u00e4rde vid \u00e5rets slut<span class=\"__12 _938\"> </span><span class=\"lsf_12 ws12_12\">187<span class=\"__12 _810\"> </span><span class=\"lse_12 ws10_12\">265<span class=\"__12 _c0_2\"> </span></span></span><span class=\"ws5_12\">301<span class=\"__12 _852\"> </span>411<span class=\"__12 _798\"> </span></span>Redovisat v<span class=\"__12 _797\"></span>\u00e4rde vid \u00e5rets b\u00f6rjan<span class=\"__12 _939\"> </span><span class=\"ls2_12 ws2b_11\">265<span class=\"__12 _812\"> </span></span><span class=\"ws5_12\">317<span class=\"__12 _b8_2\"> </span>411<span class=\"__12 _810\"> </span><span class=\"ls1d_11 ws27_11\">454<span class=\"__12 _798\"> </span></span></span>\u00d6vrigt<span class=\"__12 _798\"> </span>Upp<span class=\"__12 _796\"></span>gif<span class=\"__12 _796\"></span>t om akt<span class=\"__12 _796\"></span>iverad<span class=\"__12 _796\"></span>e r\u00e4ntor r<span class=\"__12 _796\"></span>edovi<span class=\"__12 _796\"></span>sas i no<span class=\"__12 _796\"></span>t 15.<span class=\"__12 _798\"> </span>Dir<span class=\"__12 _796\"></span>ekta ko<span class=\"__12 _796\"></span>stna<span class=\"__12 _796\"></span>der f\u00f6r fo<span class=\"__12 _796\"></span>rsk<span class=\"__12 _796\"></span>ning oc<span class=\"__12 _796\"></span>h utve<span class=\"__12 _796\"></span>ckli<span class=\"__12 _796\"></span>ng upp<span class=\"__12 _796\"></span>g\u00e5r til<span class=\"__12 _796\"></span>l 61 (<span class=\"__12 _797\"></span>40) Mk<span class=\"__12 _796\"></span>r<span class=\"__12 _798\"> </span><span class=\"__12 _797\"></span>.<span class=\"__12 _798\"> </span>Koncern\u00f6<span class=\"__12 _797\"></span>versikt<span class=\"__12 _3b_7\"> </span>V<span class=\"__12 _797\"></span>erksamhet<span class=\"__12 _3c_8\"> </span>Bolagsstyrning<span class=\"__12 _3b_7\"> </span>H\u00e5llbarhet<span class=\"__12 _3d_8\"> </span><span class=\"ff1_12\">Finansiell information<span class=\"__12 _798\"> </span></span>151<span class=\"__12 _796\"></span> <span class=\"__12 _3e_8\"> </span><span class=\"fs3_12 ls1_12 ws1_12\">Skanska <span class=\"__12 _797\"></span>\u00c5rs- och h\u00e5llbarhetsredovisning 2022<span class=\"__12 _798\"> </span></span>Finansiell analys  <span class=\"__12 _3f_8\"> </span> Koncernr<span class=\"__12 _797\"></span>esultat  <span class=\"__12 _3f_8\"> </span> <span class=\"ff1_12\">Noter</span>  <span class=\"__12 _3f_8\"> </span> Nya ers\u00e4ttningsriktlinjer<span class=\"__12 _797\"></span> <span class=\"__12 _3f_8\"> </span>Revisionsber\u00e4ttelse  <span class=\"__12 _3f_8\"> </span> Re<span class=\"__12 _797\"></span>visorns h\u00e5llbarhetsrapport <span class=\"__12 _3f_8\"> </span> K<span class=\"__12 _797\"></span>vartalsinf<span class=\"__12 _797\"></span>ormation  <span class=\"__12 _3f_8\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__12 _797\"></span>esterark<span class=\"__12 _797\"></span>alender  <span class=\"__12 _3f_8\"> </span> Adresser<span class=\"__12 _798\"> </span>N<span class=\"__12 _796\"></span>ot 20A<span class=\"__12 _795\"></span>.<span class=\"ff2_12 ls1_12 ws1_12\"> Dotterf<span class=\"__12 _797\"></span>\u00f6ret<span class=\"__12 _797\"></span>ag<span class=\"__12 _798\"> </span></span>Mo<span class=\"__12 _796\"></span>der<span class=\"__12 _796\"></span>f\u00f6reta<span class=\"__12 _796\"></span>get Skan<span class=\"__12 _796\"></span>ska AB \u00e4g<span class=\"__12 _796\"></span>er 100 p<span class=\"__12 _796\"></span>roce<span class=\"__12 _796\"></span>nt av ak<span class=\"__12 _796\"></span>tiern<span class=\"__12 _796\"></span>a i Skans<span class=\"__12 _796\"></span>k<span class=\"__12 _797\"></span>a Fi<span class=\"__12 _796\"></span>nanc<span class=\"__12 _796\"></span>ial Se<span class=\"__12 _796\"></span>rvi<span class=\"__12 _796\"></span>ces AB o<span class=\"__12 _796\"></span>ch Skan<span class=\"__12 _796\"></span>ska Kra<span class=\"__12 _796\"></span>ft AB<span class=\"__12 _796\"></span>. Skan<span class=\"__12 _796\"></span>ska Kraf<span class=\"__12 _796\"></span>t AB \u00e4g<span class=\"__12 _796\"></span>er i sin t<span class=\"__12 _796\"></span>ur dire<span class=\"__12 _796\"></span>kt ell<span class=\"__12 _796\"></span>er ind<span class=\"__12 _796\"></span>irek<span class=\"__12 _796\"></span>t dott<span class=\"__12 _796\"></span>erf\u00f6<span class=\"__12 _796\"></span>retag<span class=\"__12 _796\"></span>en i de l\u00e4n<span class=\"__12 _796\"></span>der s<span class=\"__12 _796\"></span>om Skans<span class=\"__12 _796\"></span>ka har ver<span class=\"__12 _796\"></span>ksamh<span class=\"__12 _796\"></span>et i. Al<span class=\"__12 _796\"></span>la dot<span class=\"__12 _796\"></span>ter<span class=\"ws1_12\">-<span class=\"__12 _798\"> </span></span>f\u00f6retag<span class=\"__12 _797\"></span> \u00e4r egna sj<span class=\"__12 _797\"></span>\u00e4lvst\u00e4ndiga aktiebolag,<span class=\"__12 _797\"></span> handelsbolag eller motsv<span class=\"__12 _797\"></span>arande bolagsformer i<span class=\"__12 _797\"></span> respektive land. F<span class=\"__12 _797\"></span>\u00f6r bolagens s\u00e4te<span class=\"__12 _796\"></span>, se not 52 i M<span class=\"__12 _796\"></span>oder<span class=\"__12 _796\"></span>bola<span class=\"__12 _796\"></span>gets n<span class=\"__12 _796\"></span>oter.<span class=\"__12 _798\"> </span>Av vad so<span class=\"__12 _796\"></span>m framg<span class=\"__12 _796\"></span>\u00e5r av not 26 f<span class=\"__12 _796\"></span>inns e<span class=\"__12 _796\"></span>ndas<span class=\"__12 _796\"></span>t mind<span class=\"__12 _796\"></span>re intre<span class=\"__12 _796\"></span>sse<span class=\"__12 _796\"></span>n i inneh<span class=\"__12 _796\"></span>av utan b<span class=\"__12 _796\"></span>est\u00e4m<span class=\"__12 _796\"></span>mand<span class=\"__12 _796\"></span>e infly<span class=\"__12 _796\"></span>tand<span class=\"__12 _796\"></span>e.<span class=\"__12 _798\"> </span>Skansk<span class=\"__12 _797\"></span>a AB<span class=\"__12 _798\"> </span>Byggverk<span class=\"__12 _797\"></span>samhet<span class=\"__12 _798\"> </span>Sverige<span class=\"__12 _798\"> </span>Tjeckien och <span class=\"ls1_12\"> </span>Slovakien<span class=\"__12 _798\"> </span>Norge<span class=\"__12 _798\"> </span>Storbrit<span class=\"__12 _797\"></span>annien<span class=\"__12 _940\"> <span class=\"__12 _798\"> </span></span>Storbrit<span class=\"__12 _797\"></span>annien<span class=\"__12 _798\"> </span>Finland<span class=\"__12 _798\"> </span>USA Building<span class=\"__12 _798\"> </span>Polen<span class=\"__12 _798\"> </span>USA Civil<span class=\"__12 _798\"> </span>Skansk<span class=\"__12 _797\"></span>a  Financial Services AB<span class=\"__12 _798\"> </span>Centralt<span class=\"__12 _798\"> </span><span class=\"__12 _941\"></span>Bostads-<span class=\"__12 _798\"> </span>utveckling<span class=\"__12 _798\"> </span>Sverige<span class=\"__12 _798\"> </span>Tjeckien<span class=\"__12 _798\"> </span>Norge<span class=\"__12 _798\"> </span>Finland<span class=\"__12 _798\"> </span>Polen<span class=\"__12 _798\"> </span>Sverige<span class=\"__12 _c8_2\"> <span class=\"__12 _798\"> </span></span>Sverige<span class=\"__12 _798\"> </span>Tjeckien<span class=\"__12 _798\"> </span>Norge<span class=\"__12 _798\"> </span>Finland<span class=\"__12 _798\"> </span>Ungern<span class=\"__12 _798\"> </span>Danmark<span class=\"__12 _798\"> </span>Rum\u00e4nien<span class=\"__12 _798\"> </span>Polen<span class=\"__12 _798\"> </span>USA<span class=\"__12 _798\"> </span>K<span class=\"__12 _797\"></span>ommersiell <span class=\"__12 _796\"></span><span class=\"ls1_12 ws1_12\"> </span>fastighetsutv<span class=\"__12 _797\"></span>eckling<span class=\"__12 _798\"> </span>F<span class=\"__12 _797\"></span>\u00f6rvaltnings-<span class=\"__12 _798\"> </span>fastighet<span class=\"__12 _797\"></span>er<span class=\"__12 _798\"> </span>Skansk<span class=\"__12 _797\"></span>a Kraft AB<span class=\"__12 _797\"></span> <span class=\"__12 _796\"></span>  <span class=\"ls1_12 ws1_12\"> </span>Sk<span class=\"__12 _797\"></span>ansk<span class=\"__12 _860\"></span>as bolagsstruktur<span class=\"__12 _798\"> </span>Not 20<span class=\"__12 _796\"></span>B.<span class=\"ff2_12 ls1_12 ws1_12\"> Placeringar i join<span class=\"__12 _797\"></span>t ven<span class=\"__12 _797\"></span>tures och in<span class=\"__12 _797\"></span>tresse<span class=\"__12 _797\"></span>f\u00f6r<span class=\"__12 _797\"></span>etag<span class=\"__12 _798\"> </span></span>F\u00f6r alla<span class=\"__12 _797\"></span> samarbet<span class=\"__12 _796\"></span>sarrangemang sk<span class=\"__12 _797\"></span>er en bed\u00f6mning av dess legala form, avtal mellan del\u00e4garna och andra omst\u00e4ndig<span class=\"ls1_12 ws1_12\">-<span class=\"__12 _798\"> </span></span>heter<span class=\"__12 _797\"></span>. Samarbetsarrangem<span class=\"__12 _796\"></span>ang<span class=\"__12 _797\"></span> redovisas enligt IFRS 11 Samarbetsarrangemang som ett joint v<span class=\"__12 _797\"></span>enture om del\u00e4garna end<span class=\"__12 _796\"></span>ast h<span class=\"__12 _796\"></span>ar r\u00e4tt t<span class=\"__12 _796\"></span>ill net<span class=\"__12 _796\"></span>totill<span class=\"__12 _796\"></span>g\u00e5ng<span class=\"__12 _796\"></span>arna<span class=\"__12 _796\"></span>. Se \u00e4ven n<span class=\"__12 _796\"></span>ot 1.<span class=\"__12 _798\"> </span>Pla<span class=\"__12 _796\"></span>ceri<span class=\"__12 _796\"></span>ngar i j<span class=\"__12 _796\"></span>oint ventu<span class=\"__12 _796\"></span>res oc<span class=\"__12 _796\"></span>h intre<span class=\"__12 _796\"></span>ssef\u00f6<span class=\"__12 _796\"></span>retag r<span class=\"__12 _796\"></span>edovi<span class=\"__12 _796\"></span>sas i en<span class=\"__12 _796\"></span>lighe<span class=\"__12 _796\"></span>t med kap<span class=\"__12 _796\"></span>ital <span class=\"__12 _849\"></span>an<span class=\"__12 _796\"></span>dels<span class=\"__12 _796\"></span>metod<span class=\"__12 _796\"></span>en. Re<span class=\"__12 _796\"></span>sulta<span class=\"__12 _796\"></span>t fr\u00e5n joi<span class=\"__12 _796\"></span>nt ven<span class=\"ws1_12\">-<span class=\"__12 _798\"> </span></span>ture<span class=\"__12 _796\"></span>s och i<span class=\"__12 _796\"></span>ntres<span class=\"__12 _796\"></span>sef\u00f6r<span class=\"__12 _796\"></span>etag ef<span class=\"__12 _796\"></span>ter skat<span class=\"__12 _796\"></span>t redov<span class=\"__12 _796\"></span>isas p<span class=\"__12 _796\"></span>\u00e5 ege<span class=\"__12 _796\"></span>n rad i r\u00f6r<span class=\"__12 _796\"></span>else<span class=\"__12 _796\"></span>resu<span class=\"__12 _796\"></span>ltatet<span class=\"__12 _796\"></span>. Resul<span class=\"__12 _796\"></span>tatet utg<span class=\"__12 _796\"></span>\u00f6rs av kon<span class=\"__12 _796\"></span>cer<span class=\"__12 _796\"></span>nens an<span class=\"__12 _796\"></span>del av joi<span class=\"__12 _796\"></span>nt venture<span class=\"__12 _796\"></span>s och i<span class=\"__12 _796\"></span>ntres<span class=\"__12 _796\"></span>sef\u00f6r<span class=\"__12 _796\"></span>etags re<span class=\"__12 _796\"></span>sulta<span class=\"__12 _796\"></span>t efte<span class=\"__12 _796\"></span>r skatt ju<span class=\"__12 _796\"></span>ster<span class=\"__12 _796\"></span>at f\u00f6r eventu<span class=\"__12 _796\"></span>ell ne<span class=\"__12 _796\"></span>dsk<span class=\"__12 _796\"></span>rivnin<span class=\"__12 _796\"></span>g av konc<span class=\"__12 _796\"></span>ernm<span class=\"__12 _796\"></span>\u00e4ss<span class=\"__12 _796\"></span>ig goo<span class=\"__12 _796\"></span>dwill oc<span class=\"__12 _796\"></span>h internvi<span class=\"__12 _796\"></span>nster.<span class=\"__12 _798\"> </span>Resultat f<span class=\"__12 _797\"></span>r\u00e5n joint ven<span class=\"__12 _797\"></span>tures och intressef\u00f6retag framg\u00e5r<span class=\"__12 _797\"></span> av f\u00f6ljande tabell.<span class=\"__12 _798\"> </span>2022<span class=\"__12 _a_11\"> </span>2021<span class=\"__12 _798\"> </span>Andel av joint <span class=\"__12 _797\"></span>ventur<span class=\"__12 _797\"></span>es resultat enligt k<span class=\"__12 _797\"></span>apitalandelsmet<span class=\"__12 _797\"></span>oden <span class=\"__12 _919\"> </span><span class=\"ls1d_11 ws27_11\">454<span class=\"__12 _841\"> </span><span class=\"ls32_7 ws41_7\">444<span class=\"__12 _798\"> </span></span></span>Andel av intr<span class=\"__12 _797\"></span>essef\u00f6r<span class=\"__12 _797\"></span>etags r<span class=\"__12 _797\"></span>esultat enligt kapit<span class=\"__12 _797\"></span>alandelsmetoden <span class=\"__12 _942\"> </span><span class=\"ls1_12 ws1_12\">1<span class=\"__12 _798\"> </span></span>F<span class=\"__12 _797\"></span>\u00f6rs\u00e4ljning av joint v<span class=\"__12 _797\"></span>entures<span class=\"__12 _797\"></span> <span class=\"__12 _943\"> </span><span class=\"ls1_12 ws1_12\">182<span class=\"__12 _aa_2\"> </span>4<span class=\"__12 _798\"> </span></span>Nedskrivning joint ven<span class=\"__12 _797\"></span>tures<span class=\"__12 _798\"> </span>Summa<span class=\"__12 _944\"> </span>636<span class=\"__12 _841\"> </span>449<span class=\"__12 _798\"> </span>Joint v<span class=\"__12 _797\"></span>entures<span class=\"__12 _798\"> </span>Joi<span class=\"__12 _796\"></span>nt ventur<span class=\"__12 _796\"></span>es red<span class=\"__12 _796\"></span>ovisa<span class=\"__12 _796\"></span>s i enlig<span class=\"__12 _796\"></span>het me<span class=\"__12 _796\"></span>d IAS 28 In<span class=\"__12 _796\"></span>neha<span class=\"__12 _796\"></span>v i intres<span class=\"__12 _796\"></span>sef\u00f6<span class=\"__12 _796\"></span>retag o<span class=\"__12 _796\"></span>ch join<span class=\"__12 _796\"></span>t venture<span class=\"__12 _796\"></span>s, se no<span class=\"__12 _796\"></span>t 1.<span class=\"__12 _798\"> </span>Konc<span class=\"__12 _796\"></span>erne<span class=\"__12 _796\"></span>n har an<span class=\"__12 _796\"></span>delar i j<span class=\"__12 _796\"></span>oint vent<span class=\"__12 _796\"></span>ures ti<span class=\"__12 _796\"></span>ll ett re<span class=\"__12 _796\"></span>dovis<span class=\"__12 _796\"></span>at v\u00e4rd<span class=\"__12 _796\"></span>e om 2 863 (2 14<span class=\"__12 _796\"></span>5) Mkr.<span class=\"__12 _798\"> </span>Ino<span class=\"__12 _796\"></span>m OPS<span class=\"__12 _796\"></span>-p<span class=\"__12 _796\"></span>ort<span class=\"__12 _796\"></span>f\u00f6lje<span class=\"__12 _796\"></span>n finn<span class=\"__12 _796\"></span>s redov<span class=\"__12 _796\"></span>isad<span class=\"__12 _796\"></span>e v\u00e4rde<span class=\"__12 _796\"></span>n i joint ven<span class=\"__12 _796\"></span>tures o<span class=\"__12 _796\"></span>m 2 328 (1 42<span class=\"__12 _797\"></span>4) Mkr. Resultat f<span class=\"__12 _797\"></span>r\u00e5n joint v<span class=\"__12 _797\"></span>entures<span class=\"__12 _798\"> </span>An<span class=\"__12 _796\"></span>delar i j<span class=\"__12 _796\"></span>oint vent<span class=\"__12 _796\"></span>ures re<span class=\"__12 _796\"></span>sulta<span class=\"__12 _796\"></span>t efter s<span class=\"__12 _796\"></span>katt re<span class=\"__12 _796\"></span>dovis<span class=\"__12 _796\"></span>as i r\u00f6r<span class=\"__12 _796\"></span>else<span class=\"__12 _796\"></span>resu<span class=\"__12 _796\"></span>ltatet ef<span class=\"__12 _796\"></span>ters<span class=\"__12 _796\"></span>om and<span class=\"__12 _796\"></span>elar<span class=\"__12 _796\"></span>na inne<span class=\"__12 _796\"></span>has s<span class=\"__12 _796\"></span>om ett l<span class=\"__12 _796\"></span>ed i r\u00f6re<span class=\"__12 _796\"></span>lse<span class=\"__12 _796\"></span>n.<span class=\"__12 _798\"> </span>Andel av joint<span class=\"__12 _797\"></span> ventures resultat<span class=\"__12 _797\"></span> enligt kapitalandelsmetoden kommer huvudsakligen fr\u00e5n<span class=\"__12 _797\"></span> verksamheten inom OPS-<span class=\"__12 _796\"></span>portf\u00f6ljen.<span class=\"__12 _798\"> </span>OPS-<span class=\"__12 _796\"></span>portf\u00f6lj<span class=\"__12 _798\"> </span>Of<span class=\"__12 _796\"></span>fentl<span class=\"__12 _796\"></span>ig-<span class=\"__12 _796\"></span>privat s<span class=\"__12 _796\"></span>amverkan \u00e4<span class=\"__12 _796\"></span>r en form a<span class=\"__12 _796\"></span>v offen<span class=\"__12 _796\"></span>tlig up<span class=\"__12 _796\"></span>phand<span class=\"__12 _796\"></span>ling d<span class=\"__12 _796\"></span>\u00e4r ett p<span class=\"__12 _796\"></span>rojek<span class=\"__12 _796\"></span>tbol<span class=\"__12 _796\"></span>ag, \u00e4g<span class=\"__12 _796\"></span>t av priv<span class=\"__12 _796\"></span>ata f\u00f6reta<span class=\"__12 _796\"></span>g, f\u00e5r et<span class=\"__12 _796\"></span>t<span class=\"__12 _798\"> </span>  <span class=\"__12 _849\"></span>helhetsansvar f\u00f6r att utveckla, finansiera, by<span class=\"__12 _797\"></span>gga, driva och underh\u00e5lla offentliga<span class=\"__12 _797\"></span> samh\u00e4llsnyt<span class=\"__12 _796\"></span>tiga<span class=\"__12 _797\"></span> funktione<span class=\"__12 _796\"></span>r<span class=\"__12 _860\"></span>.<span class=\"__12 _798\"> </span>Be<span class=\"__12 _796\"></span>talnin<span class=\"__12 _796\"></span>gsfor<span class=\"__12 _796\"></span>men f\u00f6<span class=\"__12 _796\"></span>r investe<span class=\"__12 _796\"></span>ring<span class=\"__12 _796\"></span>arna kan an<span class=\"__12 _796\"></span>tinge<span class=\"__12 _796\"></span>n vara ba<span class=\"__12 _796\"></span>sera<span class=\"__12 _796\"></span>de p\u00e5 ma<span class=\"__12 _796\"></span>rkna<span class=\"__12 _796\"></span>dsri<span class=\"__12 _796\"></span>sk, ti<span class=\"__12 _796\"></span>ll exemp<span class=\"__12 _796\"></span>el v\u00e4ga<span class=\"__12 _796\"></span>vgifte<span class=\"__12 _796\"></span>r<span class=\"__12 _797\"></span>, ell<span class=\"__12 _796\"></span>er<span class=\"__12 _798\"> </span>  <span class=\"__12 _849\"></span>baserade p\u00e5 tillg\u00e4nglighet, se vidare IFRIC 12 not<span class=\"__12 _797\"></span> 1<span class=\"__12 _796\"></span>.<span class=\"__12 _797\"></span> Koncessions<span class=\"__12 _796\"></span>perioderna f\u00f6r<span class=\"__12 _797\"></span> nuvarande inv<span class=\"__12 _797\"></span>esteringar varierar  <span class=\"__12 _849\"></span>mellan<span class=\"__12 _798\"> </span> 30 o<span class=\"__12 _796\"></span>ch 58 \u00e5r o<span class=\"__12 _796\"></span>ch \u00e4ga<span class=\"__12 _796\"></span>rande<span class=\"__12 _796\"></span>len i nu<span class=\"__12 _796\"></span>varand<span class=\"__12 _796\"></span>e por<span class=\"__12 _796\"></span>tf\u00f6l<span class=\"__12 _796\"></span>j ligg<span class=\"__12 _796\"></span>er mel<span class=\"__12 _796\"></span>lan 32 oc<span class=\"__12 _796\"></span>h 50 pro<span class=\"__12 _796\"></span>cent<span class=\"__12 _796\"></span>. F\u00f6r till<span class=\"__12 _796\"></span>f\u00e4lle<span class=\"__12 _796\"></span>t har OP<span class=\"__12 _796\"></span>S-<span class=\"__12 _796\"></span>por<span class=\"__12 _796\"></span>tf\u00f6l<span class=\"__12 _796\"></span>jen<span class=\"__12 _798\"> </span> i <span class=\"__12 _849\"></span> <span class=\"__12 _849\"></span>nve<span class=\"__12 _796\"></span>steri<span class=\"__12 _796\"></span>ngar i Sve<span class=\"__12 _796\"></span>rige o<span class=\"__12 _796\"></span>ch USA<span class=\"__12 _798\"> </span><span class=\"__12 _796\"></span>.<span class=\"__12 _798\"> </span>Koncern\u00f6<span class=\"__12 _797\"></span>versikt<span class=\"__12 _3b_7\"> </span>V<span class=\"__12 _797\"></span>erksamhet<span class=\"__12 _3c_8\"> </span>Bolagsstyrning<span class=\"__12 _3b_7\"> </span>H\u00e5llbarhet<span class=\"__12 _3d_8\"> </span><span class=\"ff1_12\">Finansiell information<span class=\"__12 _798\"> </span></span>152 <span class=\"__12 _917\"> </span><span class=\"fs3_12 ls1_12 ws1_12\">Skansk<span class=\"__12 _797\"></span>a \u00c5rs- och h\u00e5llbarhetsredovisning 20<span class=\"__12 _797\"></span>22<span class=\"__12 _798\"> </span></span>Finansiell analys  <span class=\"__12 _3f_8\"> </span> Koncernr<span class=\"__12 _797\"></span>esultat  <span class=\"__12 _3f_8\"> </span> <span class=\"ff1_12\">Noter</span>  <span class=\"__12 _3f_8\"> </span> Nya ers\u00e4ttningsriktlinjer<span class=\"__12 _797\"></span> <span class=\"__12 _3f_8\"> </span>Revisionsber\u00e4ttelse  <span class=\"__12 _3f_8\"> </span> Re<span class=\"__12 _797\"></span>visorns h\u00e5llbarhetsrapport <span class=\"__12 _3f_8\"> </span> K<span class=\"__12 _797\"></span>vartalsinf<span class=\"__12 _797\"></span>ormation  <span class=\"__12 _3f_8\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__12 _797\"></span>esterark<span class=\"__12 _797\"></span>alender  <span class=\"__12 _3f_8\"> </span> Adresser<span class=\"__12 _798\"> </span>Redovisat <span class=\"__12 _797\"></span>v\u00e4rde enligt r<span class=\"__12 _797\"></span>apporten \u00f6ver finansiell s<span class=\"__12 _797\"></span>t\u00e4llning samt f<span class=\"__12 _797\"></span>\u00f6r\u00e4ndringen som sk<span class=\"__12 _797\"></span>ett framg\u00e5r av<span class=\"__12 _797\"></span> f\u00f6ljande tabell.<span class=\"__12 _798\"> </span>2022<span class=\"__12 _4f_7\"> </span><span class=\"ls3a_4 ws4d_4\">2021<span class=\"__12 _798\"> </span></span>Joint v<span class=\"__12 _797\"></span>entures<span class=\"__12 _800\"> </span><span class=\"ws5_12\">Intr<span class=\"__12 _797\"></span>essef\u00f6re<span class=\"__12 _797\"></span>tag<span class=\"__12 _852\"> </span>Summa<span class=\"__12 _945\"> </span><span class=\"wsc_12\">Joint v<span class=\"__12 _797\"></span>entures<span class=\"__12 _800\"> </span><span class=\"ws5_12\">Intr<span class=\"__12 _797\"></span>essef\u00f6re<span class=\"__12 _797\"></span>tag<span class=\"__12 _852\"> </span>Summa<span class=\"__12 _798\"> </span></span></span></span>Vid \u00e5rets b\u00f6rjan<span class=\"__12 _14a_1\"> </span>2 145<span class=\"__12 _fe_2\"> </span><span class=\"ls3a_4 ws4d_4\">40<span class=\"__12 _f9_2\"> </span></span>2 185<span class=\"__12 _f9_2\"> </span>1 668<span class=\"__12 _14b_1\"> </span><span class=\"ws5_12\">21<span class=\"__12 _f9_2\"> </span></span>1 689<span class=\"__12 _798\"> </span>Nyanskaffningar<span class=\"__12 _14c_1\"> </span><span class=\"ls10_12 ws13_12\">703<span class=\"__12 _a4_1\"> </span><span class=\"ls1_12 ws1_12\">0<span class=\"__12 _889\"> </span></span>70<span class=\"__12 _796\"></span>4<span class=\"__12 _905\"> </span></span>718<span class=\"__12 _14b_1\"> </span>12<span class=\"__12 _14d_1\"> </span>730<span class=\"__12 _798\"> </span>A<span class=\"__12 _797\"></span>vyttringar<span class=\"__12 _816\"> </span>-<span class=\"__12 _797\"></span>163<span class=\"__12 _863\"> </span>-2<span class=\"__12 _870\"> </span>-165<span class=\"__12 _867\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _796\"></span>8<span class=\"__12 _858\"> </span>-1<span class=\"__12 _796\"></span>8<span class=\"__12 _798\"> </span></span>Omklassificeringar<span class=\"__12 _14e_1\"> </span>-55<span class=\"__12 _14f_1\"> </span>-55<span class=\"__12 _11c_1\"> </span>-<span class=\"__12 _796\"></span>43<span class=\"__12 _868\"> </span><span class=\"ls1_12 ws1_12\">4<span class=\"__12 _a2_1\"> </span>-39<span class=\"__12 _798\"> </span></span>\u00c5rets kursdiff<span class=\"__12 _797\"></span>erenser<span class=\"__12 _a1_2\"> </span><span class=\"ws5_12\">104<span class=\"__12 _857\"> </span><span class=\"ls1_12 ws1_12\">1<span class=\"__12 _905\"> </span></span>105<span class=\"__12 _a4_1\"> </span><span class=\"ls1_12 ws1_12\">5<span class=\"__12 _857\"> </span>3<span class=\"__12 _a4_1\"> </span>8<span class=\"__12 _798\"> </span></span></span>F<span class=\"__12 _797\"></span>\u00f6r\u00e4ndring av verkligt <span class=\"__12 _797\"></span>v\u00e4rde p\u00e5 derivat<span class=\"__12 _f6_2\"> </span><span class=\"ls2_12 ws2b_11\">1<span class=\"__12 _796\"></span>78<span class=\"__12 _8b_2\"> </span>178<span class=\"__12 _a2_1\"> </span></span><span class=\"ws5_12\">112<span class=\"__12 _14f_1\"> </span>112<span class=\"__12 _798\"> </span></span>\u00c5rets f<span class=\"__12 _797\"></span>\u00f6r\u00e4ndring genom andel i join<span class=\"__12 _797\"></span>t ventur<span class=\"__12 _797\"></span>es och intresse<span class=\"__12 _797\"></span>f\u00f6ret<span class=\"__12 _797\"></span>agsresultat e<span class=\"__12 _797\"></span>fter avdr<span class=\"__12 _797\"></span>ag <span class=\"ls1_12 ws1_12\"> </span>f\u00f6r erh\u00e5llen ut<span class=\"__12 _797\"></span>delning<span class=\"__12 _885\"> </span><span class=\"ws5_12\">-49<span class=\"__12 _854\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _5f_6\"> </span></span>-50<span class=\"__12 _901\"> </span>-297<span class=\"__12 _946\"> </span>-297<span class=\"__12 _798\"> </span></span>Redovis<span class=\"__12 _797\"></span>at v\u00e4rde vid \u00e5rets slut<span class=\"__12 _cd_2\"> </span><span class=\"ws4_12\">2 863<span class=\"__12 _897\"> </span><span class=\"ws5_12\">38<span class=\"__12 _916\"> </span></span>2 901<span class=\"__12 _10e_2\"> </span>2 145<span class=\"__12 _fb_2\"> </span><span class=\"ls31_7 ws44_7\">40<span class=\"__12 _10e_2\"> </span></span>2 185<span class=\"__12 _798\"> </span></span>Specifikation \u00f6<span class=\"__12 _797\"></span>ver st<span class=\"__12 _797\"></span>\u00f6rre innehav i aktier och andelar i join<span class=\"__12 _797\"></span>t ven<span class=\"__12 _797\"></span>tures<span class=\"__12 _ca_2\"> </span><span class=\"ff2_12 ls2d_7 ws39_8\">Koncernm\u00e4ssigt redovisat v\u00e4rde<span class=\"__12 _798\"> </span></span>1)<span class=\"__12 _798\"> </span>varav k<span class=\"__12 _797\"></span>assafl\u00f6d<span class=\"__12 _796\"></span>ess\u00e4kring<span class=\"__12 _798\"> </span>Bolag<span class=\"__12 _d9_2\"> </span>V<span class=\"__12 _797\"></span>erksamhe<span class=\"__12 _797\"></span>tsgren<span class=\"__12 _14d_1\"> </span>Land<span class=\"__12 _14d_1\"> </span><span class=\"ws4_12\">Andel (%) av kapital<span class=\"__12 _947\"> </span>Andel (%) av r\u00f6st<span class=\"__12 _797\"></span>er<span class=\"__12 _829\"> </span><span class=\"ws5_12\">2022-<span class=\"__12 _797\"></span>12-31<span class=\"__12 _822\"> </span>2021-<span class=\"__12 _860\"></span>12-31<span class=\"__12 _829\"> </span>2022-12-31<span class=\"__12 _822\"> </span>2021<span class=\"__12 _797\"></span>-12-31<span class=\"__12 _798\"> </span></span></span>AB Syds<span class=\"__12 _797\"></span>ten<span class=\"__12 _929\"> </span><span class=\"ws5_12\">Byggverk<span class=\"__12 _797\"></span>samhet<span class=\"__12 _fd_2\"> </span>Sverige<span class=\"__12 _948\"> </span>50<span class=\"__12 _897\"> </span>50<span class=\"__12 _905\"> </span><span class=\"ls6_12 ws22_12\">159<span class=\"__12 _905\"> </span>1<span class=\"__12 _796\"></span>59<span class=\"__12 _798\"> </span></span></span>UNIASF<span class=\"__12 _860\"></span>AL<span class=\"__12 _860\"></span>T s.r<span class=\"__12 _860\"></span>.o<span class=\"__12 _797\"></span>.<span class=\"__12 _13a_1\"> </span><span class=\"ws5_12\">By<span class=\"__12 _797\"></span>ggverksamhet<span class=\"__12 _14b_1\"> </span>Slovakien<span class=\"__12 _931\"> </span>50<span class=\"__12 _897\"> </span>50<span class=\"__12 _897\"> </span><span class=\"ls22_9 ws2f_10\">48<span class=\"__12 _897\"> </span><span class=\"ls1d_11 ws27_11\">45<span class=\"__12 _798\"> </span></span></span></span>Botkyrka S\u00f6dra P<span class=\"__12 _797\"></span>orten Holding AB<span class=\"__12 _d_11\"> </span><span class=\"ws5_12\">Byggv<span class=\"__12 _797\"></span>erksamhet<span class=\"__12 _fd_2\"> </span>Sv<span class=\"__12 _797\"></span>erige<span class=\"__12 _12d_1\"> </span>50<span class=\"__12 _897\"> </span>50<span class=\"__12 _897\"> </span><span class=\"ls44_3 ws5e_1\">99<span class=\"__12 _897\"> </span>99<span class=\"__12 _798\"> </span></span></span>Nacka 13:<span class=\"__12 _797\"></span>79 JV AB<span class=\"__12 _949\"> </span><span class=\"ws5_12\">Bostadsutveckling<span class=\"__12 _14d_1\"> </span>Sv<span class=\"__12 _797\"></span>erige<span class=\"__12 _948\"> </span>50<span class=\"__12 _897\"> </span>50<span class=\"__12 _857\"> </span><span class=\"ls1_12 ws1_12\">5<span class=\"__12 _897\"> </span></span>30<span class=\"__12 _798\"> </span></span>Sj\u00f6stadsbo AB<span class=\"__12 _950\"> </span><span class=\"ws5_12\">Bostadsutveckling<span class=\"__12 _14d_1\"> </span>Sv<span class=\"__12 _797\"></span>erige<span class=\"__12 _948\"> </span>50<span class=\"__12 _897\"> </span>50<span class=\"__12 _880\"> </span>11<span class=\"__12 _897\"> </span><span class=\"lsc_12 wse_12\">23<span class=\"__12 _798\"> </span></span></span>J\u00e4rvast<span class=\"__12 _797\"></span>aden AB<span class=\"__12 _13a_1\"> </span><span class=\"ws5_12\">Bostadsutveckling<span class=\"__12 _14d_1\"> </span>Sverige<span class=\"__12 _948\"> </span>50<span class=\"__12 _897\"> </span>50<span class=\"__12 _897\"> </span>38<span class=\"__12 _905\"> </span>165<span class=\"__12 _798\"> </span></span>Kista Park AB<span class=\"__12 _951\"> </span><span class=\"ws5_12\">Bostadsutveckling<span class=\"__12 _14d_1\"> </span>Sv<span class=\"__12 _797\"></span>erige<span class=\"__12 _948\"> </span>50<span class=\"__12 _897\"> </span>50<span class=\"__12 _fd_2\"> </span>17<span class=\"__12 _14b_1\"> </span>18<span class=\"__12 _798\"> </span></span>Kista V<span class=\"__12 _860\"></span>alley AB<span class=\"__12 _950\"> </span><span class=\"ws5_12\">Bostadsutveckling<span class=\"__12 _14d_1\"> </span>Sverige<span class=\"__12 _948\"> </span>50<span class=\"__12 _897\"> </span>50<span class=\"__12 _897\"> </span>32<span class=\"__12 _897\"> </span><span class=\"ls31_7 ws44_7\">34<span class=\"__12 _798\"> </span></span></span>T<span class=\"__12 _860\"></span>appsund Exploatering AB<span class=\"__12 _798\"> </span>2)<span class=\"__12 _798\"> </span>Bostadsutveckling<span class=\"__12 _14d_1\"> </span>Sv<span class=\"__12 _797\"></span>erige<span class=\"__12 _948\"> </span>50<span class=\"__12 _897\"> </span>50<span class=\"__12 _828\"> </span>66<span class=\"__12 _798\"> </span>Joint v<span class=\"__12 _797\"></span>entures inom OPS-portf\u00f6ljen<span class=\"__12 _952\"> </span>2 328<span class=\"__12 _10e_2\"> </span>1 424<span class=\"__12 _a2_1\"> </span><span class=\"ws5_12\">-55<span class=\"__12 _8c_3\"> </span>-232<span class=\"__12 _798\"> </span></span>\u00d6vriga joint ven<span class=\"__12 _797\"></span>tures<span class=\"__12 _798\"> </span>3)<span class=\"__12 _798\"> </span>126<span class=\"__12 _a3_1\"> </span><span class=\"ls1_12 ws1_12\">82<span class=\"__12 _798\"> </span></span>Summa joint v<span class=\"__12 _797\"></span>entures, k<span class=\"__12 _797\"></span>oncernen<span class=\"__12 _952\"> </span>2 863<span class=\"__12 _916\"> </span>2 145<span class=\"__12 _5f_6\"> </span><span class=\"ws5_12\">-55<span class=\"__12 _8c_3\"> </span>-232<span class=\"__12 _798\"> </span></span>1)  <span class=\"__12 _849\"></span>Koncernm\u00e4ssigt<span class=\"__12 _797\"></span> redovisat v<span class=\"__12 _797\"></span>\u00e4rde motsv<span class=\"__12 _797\"></span>arar koncernens<span class=\"__12 _797\"></span> andel i<span class=\"__12 _797\"></span> det egna k<span class=\"__12 _797\"></span>apitalet<span class=\"__12 _797\"></span> inklusive upparbe<span class=\"__12 _797\"></span>tat result<span class=\"__12 _797\"></span>at, koncernm\u00e4ssiga<span class=\"__12 _797\"></span> justeringar och<span class=\"__12 _797\"></span> avdrag f<span class=\"__12 _797\"></span>\u00f6rl\u00e4mnade utdelni<span class=\"__12 _797\"></span>ngar.<span class=\"__12 _798\"> </span>2)<span class=\"__12 _797\"></span> Innehavet har<span class=\"__12 _797\"></span> avyt<span class=\"__12 _796\"></span>t<span class=\"__12 _797\"></span>rats under 2<span class=\"__12 _797\"></span>022.<span class=\"__12 _798\"> </span>3)  <span class=\"__12 _849\"></span>R<span class=\"__12 _796\"></span>edovi<span class=\"__12 _796\"></span>sat v\u00e4r<span class=\"__12 _796\"></span>de p\u00e5 jo<span class=\"__12 _796\"></span>int ven<span class=\"__12 _796\"></span>tures i<span class=\"__12 _796\"></span>nom O<span class=\"__12 _796\"></span>PS-<span class=\"__12 _796\"></span>por<span class=\"__12 _796\"></span>tf\u00f6<span class=\"__12 _796\"></span>ljen \u00e4<span class=\"__12 _796\"></span>r p\u00e5ver<span class=\"__12 _796\"></span>kat av kas<span class=\"__12 _796\"></span>safl<span class=\"__12 _796\"></span>\u00f6de<span class=\"__12 _796\"></span>ss\u00e4<span class=\"__12 _796\"></span>kring<span class=\"__12 _796\"></span>ar. V\u00e4rdet p<span class=\"__12 _796\"></span>\u00e5 des<span class=\"__12 _796\"></span>sa kas<span class=\"__12 _796\"></span>safl<span class=\"__12 _796\"></span>\u00f6des<span class=\"__12 _796\"></span>s\u00e4k<span class=\"__12 _796\"></span>ring<span class=\"__12 _796\"></span>arna u<span class=\"__12 _796\"></span>ppg\u00e5<span class=\"__12 _796\"></span>r till -<span class=\"__12 _796\"></span>55 (-232) Mkr. Vi<span class=\"__12 _796\"></span>d f\u00f6rs<span class=\"__12 _796\"></span>\u00e4ljn<span class=\"__12 _796\"></span>ing av j<span class=\"__12 _796\"></span>oint ven<span class=\"__12 _796\"></span>tures d<span class=\"__12 _796\"></span>\u00e4r re<span class=\"__12 _796\"></span>dovis<span class=\"__12 _796\"></span>at v\u00e4rd<span class=\"__12 _796\"></span>e \u00e4r p\u00e5ve<span class=\"__12 _796\"></span>rkat av ka<span class=\"__12 _796\"></span>ssa<span class=\"__12 _796\"></span>fl\u00f6d<span class=\"__12 _796\"></span>ess<span class=\"__12 _796\"></span>\u00e4krin<span class=\"__12 _796\"></span>gar ko<span class=\"__12 _796\"></span>mmer r<span class=\"__12 _796\"></span>esul<span class=\"__12 _796\"></span>tatet av  <span class=\"__12 _849\"></span>f\u00f6rs\u00e4ljningen att p\u00e5ver<span class=\"__12 _797\"></span>kas d\u00e5<span class=\"__12 _797\"></span> effekten av k<span class=\"__12 _797\"></span>assafl\u00f6dess\u00e4kringar \u00e5terf\u00f6rs mo<span class=\"__12 _797\"></span>t resultat<span class=\"__12 _797\"></span>et<span class=\"__12 _798\"> </span>.<span class=\"__12 _798\"> </span>Not 20B. Placeringar<span class=\"__12 _797\"></span> i joint ven<span class=\"__12 _797\"></span>tures och intressef\u00f6re<span class=\"__12 _797\"></span>tag forts.<span class=\"__12 _798\"> </span>Koncern\u00f6<span class=\"__12 _797\"></span>versikt<span class=\"__12 _3b_7\"> </span>V<span class=\"__12 _797\"></span>erksamhet<span class=\"__12 _3c_8\"> </span>Bolagsstyrning<span class=\"__12 _3b_7\"> </span>H\u00e5llbarhet<span class=\"__12 _3d_8\"> </span><span class=\"ff1_12\">Finansiell information<span class=\"__12 _798\"> </span></span>153 <span class=\"__12 _917\"> </span><span class=\"fs3_12\">Skanska <span class=\"__12 _797\"></span>\u00c5rs- och h\u00e5llbarhetsredovisning 2022<span class=\"__12 _798\"> </span></span>Finansiell analys  <span class=\"__12 _3f_8\"> </span> Koncernr<span class=\"__12 _797\"></span>esultat  <span class=\"__12 _3f_8\"> </span> <span class=\"ff1_12\">Noter</span>  <span class=\"__12 _3f_8\"> </span> Nya ers\u00e4ttningsriktlinjer<span class=\"__12 _797\"></span> <span class=\"__12 _3f_8\"> </span>Revisionsber\u00e4ttelse  <span class=\"__12 _3f_8\"> </span> Re<span class=\"__12 _797\"></span>visorns h\u00e5llbarhetsrapport <span class=\"__12 _3f_8\"> </span> K<span class=\"__12 _797\"></span>vartalsinf<span class=\"__12 _797\"></span>ormation  <span class=\"__12 _3f_8\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__12 _797\"></span>esterark<span class=\"__12 _797\"></span>alender  <span class=\"__12 _3f_8\"> </span> Adresser<span class=\"__12 _798\"> </span>Orealiserad utv<span class=\"__12 _797\"></span>ecklingsvinst i OPS-portf\u00f6ljen<span class=\"__12 _798\"> </span>Mdr kr<span class=\"__12 _953\"> </span><span class=\"ws5_12\">2022-<span class=\"__12 _797\"></span>12-31<span class=\"__12 _800\"> </span>2021<span class=\"__12 _797\"></span>-12-31<span class=\"__12 _798\"> </span></span>Nuv\u00e4rde av<span class=\"__12 _797\"></span> kassafl\u00f6de fr\u00e5n pr<span class=\"__12 _797\"></span>ojekt<span class=\"__12 _954\"> </span><span class=\"ls16_12 ws46_7\">2,7<span class=\"__12 _912\"> </span></span><span class=\"ws5_12\">2,5<span class=\"__12 _798\"> </span></span>Nuv\u00e4rde av<span class=\"__12 _797\"></span> \u00e5terst\u00e5ende in<span class=\"__12 _797\"></span>vest<span class=\"__12 _797\"></span>eringar<span class=\"__12 _955\"> </span><span class=\"lsf_12 ws12_12\">0,0<span class=\"__12 _825\"> </span>-<span class=\"__12 _796\"></span>0,6<span class=\"__12 _798\"> </span></span>Nuv\u00e4rde av<span class=\"__12 _797\"></span> projekt<span class=\"__12 _15a_1\"> </span><span class=\"ls16_12 ws46_7\">2,7<span class=\"__12 _907\"> </span><span class=\"ls45_2 ws5f_1\">1<span class=\"__12 _796\"></span>,9<span class=\"__12 _798\"> </span></span></span>Redovisat <span class=\"__12 _797\"></span>v\u00e4rde f<span class=\"__12 _797\"></span>\u00f6re kassafl\u00f6dess\u00e4kringar<span class=\"__12 _15b_1\"> </span><span class=\"ws5_12\">-2,2<span class=\"__12 _852\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _796\"></span>,4<span class=\"__12 _798\"> </span></span></span>Orealiserad utv<span class=\"__12 _797\"></span>ecklingsvinst<span class=\"__12 _cf_2\"> </span><span class=\"lsd_12 wsf_12\">0,5<span class=\"__12 _13f_1\"> </span>0,5<span class=\"__12 _798\"> </span></span>Kassafl\u00f6dess\u00e4kring<span class=\"__12 _15c_1\"> </span><span class=\"lsf_12 ws12_12\">0,1<span class=\"__12 _13f_1\"> </span>0,2<span class=\"__12 _798\"> </span></span>P\u00e5verk<span class=\"__12 _797\"></span>an i orealiserat ege<span class=\"__12 _797\"></span>t kapital<span class=\"__12 _798\"> </span>1)<span class=\"__12 _798\"> </span>0,6<span class=\"__12 _13f_1\"> </span><span class=\"ls16_12 ws46_7\">0,7<span class=\"__12 _798\"> </span></span>1) Sk<span class=\"__12 _797\"></span>atteeffekter ej<span class=\"__12 _797\"></span> inkluderade<span class=\"__12 _798\"> </span>.<span class=\"__12 _798\"> </span>Up<span class=\"__12 _796\"></span>pgif<span class=\"__12 _796\"></span>t om Skan<span class=\"__12 _796\"></span>skas jo<span class=\"__12 _796\"></span>int vent<span class=\"__12 _796\"></span>ures<span class=\"__12 _798\"> </span>St\u00f6r<span class=\"__12 _796\"></span>re del<span class=\"__12 _796\"></span>en av Skan<span class=\"__12 _796\"></span>skas jo<span class=\"__12 _796\"></span>int ventur<span class=\"__12 _796\"></span>es \u00e5ter<span class=\"__12 _796\"></span>fin<span class=\"__12 _796\"></span>ns ino<span class=\"__12 _796\"></span>m OPS<span class=\"__12 _796\"></span>-po<span class=\"__12 _796\"></span>rt<span class=\"__12 _796\"></span>f\u00f6lje<span class=\"__12 _796\"></span>n som re<span class=\"__12 _796\"></span>dovis<span class=\"__12 _796\"></span>as enl<span class=\"__12 _796\"></span>igt IFR<span class=\"__12 _796\"></span>IC 12, Av<span class=\"__12 _796\"></span>tal om <span class=\"ws1_12\"> </span>ekon<span class=\"__12 _796\"></span>omis<span class=\"__12 _796\"></span>ka eller s<span class=\"__12 _796\"></span>amh\u00e4<span class=\"__12 _796\"></span>llel<span class=\"__12 _796\"></span>iga tj\u00e4<span class=\"__12 _796\"></span>nster. Ne<span class=\"__12 _796\"></span>dan re<span class=\"__12 _796\"></span>dovis<span class=\"__12 _796\"></span>as 100 pr<span class=\"__12 _796\"></span>ocent a<span class=\"__12 _796\"></span>v joint ve<span class=\"__12 _796\"></span>ntures r<span class=\"__12 _796\"></span>esul<span class=\"__12 _796\"></span>tatr\u00e4k<span class=\"__12 _796\"></span>ning oc<span class=\"__12 _796\"></span>h rapp<span class=\"__12 _796\"></span>ort \u00f6ve<span class=\"__12 _796\"></span>r finansiell st\u00e4llning.<span class=\"__12 _798\"> </span>Not 20B. Placeringar<span class=\"__12 _797\"></span> i joint ven<span class=\"__12 _797\"></span>tures och intressef\u00f6re<span class=\"__12 _797\"></span>tag forts.<span class=\"__12 _798\"> </span>Up<span class=\"__12 _796\"></span>pgif<span class=\"__12 _796\"></span>t om Skan<span class=\"__12 _796\"></span>skas jo<span class=\"__12 _796\"></span>int vent<span class=\"__12 _796\"></span>ures<span class=\"__12 _798\"> </span>St\u00f6r<span class=\"__12 _796\"></span>re del<span class=\"__12 _796\"></span>en av Skan<span class=\"__12 _796\"></span>skas jo<span class=\"__12 _796\"></span>int ventur<span class=\"__12 _796\"></span>es \u00e5ter<span class=\"__12 _796\"></span>fin<span class=\"__12 _796\"></span>ns ino<span class=\"__12 _796\"></span>m OPS<span class=\"__12 _796\"></span>-po<span class=\"__12 _796\"></span>rt<span class=\"__12 _796\"></span>f\u00f6lje<span class=\"__12 _796\"></span>n som re<span class=\"__12 _796\"></span>dovis<span class=\"__12 _796\"></span>as enl<span class=\"__12 _796\"></span>igt IFR<span class=\"__12 _796\"></span>IC 12, Av<span class=\"__12 _796\"></span>tal om e<span class=\"__12 _796\"></span>konomi<span class=\"__12 _796\"></span>ska ell<span class=\"__12 _796\"></span>er sam<span class=\"__12 _796\"></span>h\u00e4lle<span class=\"__12 _796\"></span>liga t<span class=\"__12 _796\"></span>j\u00e4nst<span class=\"__12 _796\"></span>er<span class=\"__12 _797\"></span>. Ne<span class=\"__12 _796\"></span>dan re<span class=\"__12 _796\"></span>dovis<span class=\"__12 _796\"></span>as 100 p<span class=\"__12 _796\"></span>roce<span class=\"__12 _796\"></span>nt av join<span class=\"__12 _796\"></span>t venture<span class=\"__12 _796\"></span>s resu<span class=\"__12 _796\"></span>ltatr\u00e4k<span class=\"__12 _796\"></span>ning o<span class=\"__12 _796\"></span>ch rap<span class=\"__12 _796\"></span>por<span class=\"__12 _796\"></span>t \u00f6ver fin<span class=\"__12 _796\"></span>ansie<span class=\"__12 _796\"></span>ll st\u00e4llning.<span class=\"__12 _798\"> </span>Resultatr<span class=\"__12 _797\"></span>\u00e4kning<span class=\"__12 _798\"> </span>OPS<span class=\"__12 _796\"></span>-por<span class=\"__12 _796\"></span>tf\u00f6lj<span class=\"__12 _e6_2\"> </span><span class=\"ls2d_7 ws39_8\">\u00d6vriga joint ventures<span class=\"__12 _15d_1\"> </span>T<span class=\"__12 _860\"></span>otalt alla joint<span class=\"__12 _797\"></span> ventures<span class=\"__12 _798\"> </span></span>2022<span class=\"__12 _e5_2\"> </span>2021<span class=\"__12 _f9_2\"> </span>2022<span class=\"__12 _e5_2\"> </span>2021<span class=\"__12 _f9_2\"> </span>2022<span class=\"__12 _e5_2\"> </span>2021<span class=\"__12 _798\"> </span>Int<span class=\"__12 _797\"></span>\u00e4kter<span class=\"__12 _15e_1\"> </span><span class=\"ws7_12\">4 134<span class=\"__12 _10e_2\"> </span><span class=\"ls2_12 ws19_12\">7 526<span class=\"__12 _f9_2\"> </span></span>1 449<span class=\"__12 _15f_1\"> </span>1 581<span class=\"__12 _916\"> </span>5 582<span class=\"__12 _10b_2\"> </span>9 107<span class=\"__12 _798\"> </span></span>A<span class=\"__12 _797\"></span>vskrivningar<span class=\"__12 _956\"> </span><span class=\"ws7_12\">-<span class=\"__12 _797\"></span>1 320<span class=\"__12 _14f_1\"> </span><span class=\"ws5_12\">-30<span class=\"__12 _867\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _796\"></span>2<span class=\"__12 _8f_2\"> </span></span></span>-1 350<span class=\"__12 _903\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _796\"></span>2<span class=\"__12 _798\"> </span></span></span>\u00d6vriga r\u00f6rels<span class=\"__12 _797\"></span>ekostnader<span class=\"__12 _957\"> </span>-2 684<span class=\"__12 _859\"> </span><span class=\"ls15_12 ws1a_12\">-7 3<span class=\"__12 _796\"></span>52<span class=\"__12 _8f_2\"> </span></span>-1 305<span class=\"__12 _11e_1\"> </span>-1 1<span class=\"__12 _797\"></span>95<span class=\"__12 _871\"> </span>-3 989<span class=\"__12 _902\"> </span>-8 547<span class=\"__12 _798\"> </span>R\u00f6relser<span class=\"__12 _797\"></span>esultat<span class=\"__12 _958\"> </span>129<span class=\"__12 _10a_2\"> </span><span class=\"ls2f_7 ws3c_8\">1<span class=\"__12 _796\"></span>74<span class=\"__12 _11c_1\"> </span></span>114<span class=\"__12 _14d_1\"> </span><span class=\"ls2f_7 ws3c_8\">3<span class=\"__12 _796\"></span>74<span class=\"__12 _889\"> </span><span class=\"lsd_12 wsf_12\">243<span class=\"__12 _889\"> </span><span class=\"ls22_9 ws2f_10\">548<span class=\"__12 _798\"> </span></span></span></span>R\u00e4n<span class=\"__12 _797\"></span>teint<span class=\"__12 _797\"></span>\u00e4kter<span class=\"__12 _959\"> </span><span class=\"ws7_12\">1 045<span class=\"__12 _10b_2\"> </span>1 104<span class=\"__12 _857\"> </span><span class=\"ls1_12 ws1_12\">3<span class=\"__12 _a4_1\"> </span>2<span class=\"__12 _10e_2\"> </span></span>1 048<span class=\"__12 _e5_2\"> </span>1 106<span class=\"__12 _798\"> </span></span>R\u00e4n<span class=\"__12 _797\"></span>tekostnader<span class=\"__12 _960\"> </span><span class=\"ls14_12 ws50_3\">-657<span class=\"__12 _5b_7\"> </span><span class=\"ls13_12 ws45_7\">-767<span class=\"__12 _880\"> </span></span></span>-8<span class=\"__12 _5b_7\"> </span>-117<span class=\"__12 _a5_1\"> </span>-66<span class=\"__12 _796\"></span>4<span class=\"__12 _a5_1\"> </span>-884<span class=\"__12 _798\"> </span>Finansiella poster<span class=\"__12 _961\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _11c_1\"> </span><span class=\"lsf_12 ws12_12\">124<span class=\"__12 _854\"> </span></span>-1<span class=\"__12 _11c_1\"> </span><span class=\"lsf_12 ws12_12\">1<span class=\"__12 _796\"></span>24<span class=\"__12 _798\"> </span></span></span>Resultat eft<span class=\"__12 _797\"></span>er finansiella poster<span class=\"__12 _798\"> </span>1)<span class=\"__12 _798\"> </span>518<span class=\"__12 _11c_1\"> </span>511<span class=\"__12 _14d_1\"> </span>108<span class=\"__12 _889\"> </span>383<span class=\"__12 _889\"> </span><span class=\"lse_12 ws10_12\">626<span class=\"__12 _889\"> </span><span class=\"ls12_12 ws42_7\">894<span class=\"__12 _798\"> </span></span></span>Skatt<span class=\"__12 _962\"> </span>-34<span class=\"__12 _5f_6\"> </span>-33<span class=\"__12 _5f_6\"> </span>-30<span class=\"__12 _6e_5\"> </span><span class=\"ls15_12 ws20_12\">-1<span class=\"__12 _796\"></span>6<span class=\"__12 _5f_6\"> </span><span class=\"lsa_12 ws18_12\">-64<span class=\"__12 _11c_1\"> </span></span></span>-49<span class=\"__12 _798\"> </span>\u00c5rets r<span class=\"__12 _797\"></span>esultat<span class=\"__12 _963\"> </span><span class=\"ws5_12\">484<span class=\"__12 _889\"> </span><span class=\"ls30_7 ws3f_7\">478<span class=\"__12 _964\"> </span>78<span class=\"__12 _14d_1\"> </span><span class=\"ls46_2 ws60_1\">3<span class=\"__12 _796\"></span>67<span class=\"__12 _889\"> </span><span class=\"ls1_12 ws1_12\">562<span class=\"__12 _889\"> </span></span></span></span>845<span class=\"__12 _798\"> </span></span>\u00c5rets t<span class=\"__12 _797\"></span>otalresult<span class=\"__12 _797\"></span>at<span class=\"__12 _965\"> </span><span class=\"ws5_12\">484<span class=\"__12 _889\"> </span><span class=\"ls30_7 ws3f_7\">478<span class=\"__12 _964\"> </span>78<span class=\"__12 _14d_1\"> </span><span class=\"ls46_2 ws60_1\">3<span class=\"__12 _796\"></span>67<span class=\"__12 _889\"> </span><span class=\"ls1_12 ws1_12\">562<span class=\"__12 _889\"> </span></span></span></span>845<span class=\"__12 _798\"> </span></span>1) Beloppet<span class=\"__12 _797\"></span> inkluderar nedskrivni<span class=\"__12 _797\"></span>ngar p\u00e5 k<span class=\"__12 _797\"></span>oncernniv\u00e5<span class=\"__12 _798\"> </span>.<span class=\"__12 _798\"> </span>Koncern\u00f6<span class=\"__12 _797\"></span>versikt<span class=\"__12 _3b_7\"> </span>V<span class=\"__12 _797\"></span>erksamhet<span class=\"__12 _3c_8\"> </span>Bolagsstyrning<span class=\"__12 _3b_7\"> </span>H\u00e5llbarhet<span class=\"__12 _3d_8\"> </span><span class=\"ff1_12\">Finansiell information<span class=\"__12 _798\"> </span></span>154 <span class=\"__12 _917\"> </span><span class=\"fs3_12\">Skanska <span class=\"__12 _797\"></span>\u00c5rs- och h\u00e5llbarhetsredovisning 2022<span class=\"__12 _798\"> </span></span>Finansiell analys  <span class=\"__12 _3f_8\"> </span> Koncernr<span class=\"__12 _797\"></span>esultat  <span class=\"__12 _3f_8\"> </span> <span class=\"ff1_12\">Noter</span>  <span class=\"__12 _3f_8\"> </span> Nya ers\u00e4ttningsriktlinjer<span class=\"__12 _797\"></span> <span class=\"__12 _3f_8\"> </span>Revisionsber\u00e4ttelse  <span class=\"__12 _3f_8\"> </span> Re<span class=\"__12 _797\"></span>visorns h\u00e5llbarhetsrapport <span class=\"__12 _3f_8\"> </span> K<span class=\"__12 _797\"></span>vartalsinf<span class=\"__12 _797\"></span>ormation  <span class=\"__12 _3f_8\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__12 _797\"></span>esterark<span class=\"__12 _797\"></span>alender  <span class=\"__12 _3f_8\"> </span> Adresser<span class=\"__12 _798\"> </span>OPS<span class=\"__12 _796\"></span>-por<span class=\"__12 _796\"></span>tf\u00f6lj<span class=\"__12 _e6_2\"> </span><span class=\"ls2d_7 ws39_8\">\u00d6vriga joint ventures<span class=\"__12 _15d_1\"> </span>T<span class=\"__12 _860\"></span>otalt alla joint<span class=\"__12 _797\"></span> ventures<span class=\"__12 _798\"> </span></span>Rapport \u00f6v<span class=\"__12 _797\"></span>er finansiell st\u00e4llning<span class=\"__12 _16a_1\"> </span><span class=\"ws5_12\">2022-<span class=\"__12 _797\"></span>12-31<span class=\"__12 _822\"> </span>2021-<span class=\"__12 _860\"></span>12-31<span class=\"__12 _804\"> </span>20<span class=\"__12 _797\"></span>22-12-31<span class=\"__12 _822\"> </span>20<span class=\"__12 _797\"></span>21-<span class=\"__12 _797\"></span>12-31<span class=\"__12 _829\"> </span>2022-<span class=\"__12 _797\"></span>12-31<span class=\"__12 _822\"> </span>2021-<span class=\"__12 _797\"></span>12-31<span class=\"__12 _798\"> </span></span>Anl\u00e4ggningstillg\u00e5ngar<span class=\"__12 _16b_1\"> </span><span class=\"ws7_12\">43 683<span class=\"__12 _c2_2\"> </span><span class=\"ls2_12 ws19_12\">44<span class=\"__12 _796\"></span> 593<span class=\"__12 _889\"> </span></span></span>386<span class=\"__12 _14d_1\"> </span>388<span class=\"__12 _10f_2\"> </span><span class=\"ws7_12\">44 068<span class=\"__12 _16c_1\"> </span><span class=\"ls1_12 ws11_12\">44 9<span class=\"__12 _796\"></span>81<span class=\"__12 _798\"> </span></span></span>Oms\u00e4ttningstillg\u00e5ngar<span class=\"__12 _895\"> </span><span class=\"ls34_5 ws14_12\">1<span class=\"__12 _796\"></span> 225<span class=\"__12 _f9_2\"> </span></span><span class=\"ws7_12\">1 692<span class=\"__12 _f9_2\"> </span><span class=\"ls3a_4 ws61_1\">1 735<span class=\"__12 _16d_1\"> </span></span>8 558<span class=\"__12 _916\"> </span>2 9<span class=\"__12 _797\"></span>60<span class=\"__12 _16c_1\"> </span>10 250<span class=\"__12 _798\"> </span></span>Kassa och bank<span class=\"__12 _14a_1\"> </span><span class=\"ls6_12 ws9_12\">4 972<span class=\"__12 _916\"> </span></span>2 983<span class=\"__12 _889\"> </span><span class=\"ws5_12\">449<span class=\"__12 _889\"> </span><span class=\"ls12_12 ws42_7\">828<span class=\"__12 _f9_2\"> </span></span></span>5 421<span class=\"__12 _15f_1\"> </span>3 811<span class=\"__12 _798\"> </span>Summa tillg\u00e5ngar<span class=\"__12 _16e_1\"> </span>49 879<span class=\"__12 _a7_1\"> </span>49 268<span class=\"__12 _916\"> </span><span class=\"ls11_12 ws62_1\">2 570<span class=\"__12 _16d_1\"> </span><span class=\"ls2f_7 ws42_7\">9<span class=\"__12 _796\"></span> 7<span class=\"__12 _796\"></span>74<span class=\"__12 _10f_2\"> </span></span></span>52 449<span class=\"__12 _a7_1\"> </span>59 042<span class=\"__12 _798\"> </span>Eget k<span class=\"__12 _797\"></span>apital h\u00e4nf<span class=\"__12 _797\"></span>\u00f6rligt till aktie\u00e4garen<span class=\"__12 _798\"> </span>1)<span class=\"__12 _798\"> </span>5 416<span class=\"__12 _f9_2\"> </span><span class=\"ls13_12 ws10_12\">3<span class=\"__12 _796\"></span> 276<span class=\"__12 _f9_2\"> </span></span>1 085<span class=\"__12 _10e_2\"> </span>3 837<span class=\"__12 _10e_2\"> </span>6 501<span class=\"__12 _a5_1\"> </span>7 113<span class=\"__12 _798\"> </span>Innehav utan best<span class=\"__12 _797\"></span>\u00e4mmande inflytande<span class=\"__12 _961\"> </span><span class=\"ls5_12 ws8_12\">302<span class=\"__12 _937\"> </span>3<span class=\"__12 _796\"></span>02<span class=\"__12 _798\"> </span></span>L\u00e5ngfristiga finansiella skulder<span class=\"__12 _797\"></span> <span class=\"__12 _16f_1\"> </span>42 113<span class=\"__12 _b4_1\"> </span>42 313<span class=\"__12 _14d_1\"> </span><span class=\"ls34_5 ws63_1\">253<span class=\"__12 _14d_1\"> </span><span class=\"ls12_12 ws42_7\">285<span class=\"__12 _c2_2\"> </span></span></span>42 366<span class=\"__12 _ce_2\"> </span>42 598<span class=\"__12 _798\"> </span>Andra l\u00e5ngfristiga skulder<span class=\"__12 _966\"> </span><span class=\"lsf_12 ws12_12\">196<span class=\"__12 _905\"> </span><span class=\"ls12_12 ws42_7\">1<span class=\"__12 _796\"></span>28<span class=\"__12 _905\"> </span></span>196<span class=\"__12 _11c_1\"> </span><span class=\"ls12_12 ws42_7\">128<span class=\"__12 _798\"> </span></span></span>Kortfris<span class=\"__12 _797\"></span>tiga finansiella skulder <span class=\"__12 _967\"> </span><span class=\"ls1f_11 ws22_12\">3<span class=\"__12 _796\"></span> 679<span class=\"__12 _14d_1\"> </span></span><span class=\"ws5_12\">542<span class=\"__12 _16d_1\"> </span><span class=\"ls34_5 ws14_12\">4 225<span class=\"__12 _14d_1\"> </span></span>542<span class=\"__12 _916\"> </span></span>7 904<span class=\"__12 _798\"> </span>Andra k<span class=\"__12 _797\"></span>ortfristiga skulder<span class=\"__12 _914\"> </span>2 350<span class=\"__12 _799\"> </span><span class=\"ws5_12\">495<span class=\"__12 _14d_1\"> </span><span class=\"ls6_12 ws22_12\">997<span class=\"__12 _916\"> </span></span></span>2 845<span class=\"__12 _14d_1\"> </span><span class=\"ls6_12 ws22_12\">9<span class=\"__12 _796\"></span>97<span class=\"__12 _798\"> </span></span>Summa eget k<span class=\"__12 _797\"></span>apital och skulder<span class=\"__12 _b9_2\"> </span>49 879<span class=\"__12 _10f_2\"> </span>49 268<span class=\"__12 _11e_1\"> </span><span class=\"ls11_12 ws62_1\">2 570<span class=\"__12 _16d_1\"> </span><span class=\"ls2f_7 ws42_7\">9<span class=\"__12 _796\"></span> 7<span class=\"__12 _796\"></span>74<span class=\"__12 _10f_2\"> </span></span></span>52 449<span class=\"__12 _a7_1\"> </span>59 042<span class=\"__12 _798\"> </span>Sk<span class=\"__12 _797\"></span>ansk<span class=\"__12 _797\"></span>a har mott<span class=\"__12 _797\"></span>agit f\u00f6ljande utdelning<span class=\"__12 _798\"> </span>2)<span class=\"__12 _798\"> </span>146<span class=\"__12 _a2_1\"> </span>171<span class=\"__12 _10a_2\"> </span><span class=\"ls14_12 ws50_3\">357<span class=\"__12 _11c_1\"> </span>57<span class=\"__12 _796\"></span>1<span class=\"__12 _5b_7\"> </span></span>504<span class=\"__12 _10a_2\"> </span><span class=\"ls2e_7 ws3b_8\">74<span class=\"__12 _796\"></span>2<span class=\"__12 _798\"> </span></span>A<span class=\"__12 _797\"></span>vst\u00e4mning mot andelar<span class=\"__12 _797\"></span> i joint ven<span class=\"__12 _797\"></span>tures<span class=\"__12 _798\"> </span>Eget k<span class=\"__12 _797\"></span>apital h\u00e4nf<span class=\"__12 _797\"></span>\u00f6rligt till andels\u00e4garna i joint v<span class=\"__12 _797\"></span>entures, 100%<span class=\"__12 _4f_7\"> </span>5 416<span class=\"__12 _10e_2\"> </span><span class=\"ls13_12 ws10_12\">3<span class=\"__12 _796\"></span> 2<span class=\"__12 _796\"></span>76<span class=\"__12 _f9_2\"> </span></span>1 085<span class=\"__12 _16d_1\"> </span>3 837<span class=\"__12 _f9_2\"> </span>6 501<span class=\"__12 _15f_1\"> </span>7 113<span class=\"__12 _798\"> </span>A<span class=\"__12 _797\"></span>vg\u00e5r eget k<span class=\"__12 _797\"></span>apital h\u00e4nf\u00f6rlig till andr<span class=\"__12 _797\"></span>a del\u00e4gare \u00e4n Sk<span class=\"__12 _797\"></span>ansk<span class=\"__12 _797\"></span>a<span class=\"__12 _813\"> </span>-3 288<span class=\"__12 _968\"> </span>-2 102<span class=\"__12 _a5_1\"> </span><span class=\"ws5_12\">-560<span class=\"__12 _aa_2\"> </span></span>-3 114<span class=\"__12 _871\"> </span>-3 848<span class=\"__12 _859\"> </span>-5 216<span class=\"__12 _798\"> </span>Sk<span class=\"__12 _797\"></span>ansk<span class=\"__12 _797\"></span>as andel av eget k<span class=\"__12 _797\"></span>apital i join<span class=\"__12 _797\"></span>t ventur<span class=\"__12 _797\"></span>es justerat f<span class=\"__12 _797\"></span>\u00f6r \u00f6verv<span class=\"__12 _797\"></span>\u00e4rden och goodwill<span class=\"__12 _969\"> </span>2 128<span class=\"__12 _10b_2\"> </span>1 174<span class=\"__12 _889\"> </span><span class=\"ls25_9 ws32_9\">525<span class=\"__12 _14d_1\"> </span><span class=\"lsc_12 wse_12\">723<span class=\"__12 _11e_1\"> </span></span></span>2 65<span class=\"__12 _796\"></span>3<span class=\"__12 _16d_1\"> </span><span class=\"ls1_12 ws14_12\">1 897<span class=\"__12 _798\"> </span></span>+ F<span class=\"__12 _797\"></span>\u00f6rluster som r<span class=\"__12 _797\"></span>edovisas som avs\u00e4ttning<span class=\"__12 _970\"> </span><span class=\"ls4_12 ws1a_12\">200<span class=\"__12 _889\"> </span><span class=\"ls34_5 ws63_1\">250<span class=\"__12 _14b_1\"> </span></span></span><span class=\"ws5_12\">10<span class=\"__12 _a4_1\"> </span><span class=\"ls1_12 ws1_12\">3<span class=\"__12 _905\"> </span></span>210<span class=\"__12 _14d_1\"> </span><span class=\"ls34_5 ws63_1\">253<span class=\"__12 _798\"> </span></span></span>+/- Eliminering int<span class=\"__12 _797\"></span>ernvinst<span class=\"__12 _971\"> </span><span class=\"ws5_12\">-5<span class=\"__12 _a4_1\"> </span><span class=\"ls1_12 ws1_12\">0<span class=\"__12 _863\"> </span></span>-5<span class=\"__12 _798\"> </span></span>Redovis<span class=\"__12 _797\"></span>at v\u00e4rde p\u00e5 Sk<span class=\"__12 _797\"></span>ans<span class=\"__12 _797\"></span>kas andelar<span class=\"__12 _ef_2\"> </span>2 328<span class=\"__12 _916\"> </span>1 424<span class=\"__12 _5b_7\"> </span><span class=\"ls42_4 ws5c_1\">5<span class=\"__12 _796\"></span>35<span class=\"__12 _14d_1\"> </span><span class=\"ls9_12 ws43_7\">721<span class=\"__12 _11e_1\"> </span></span></span>2 863<span class=\"__12 _16d_1\"> </span>2 145 <span class=\"__12 _5c_7\"> </span>var<span class=\"__12 _797\"></span>av kassafl\u00f6dess\u00e4kring<span class=\"__12 _7b_4\"> </span><span class=\"ws5_12\">-55<span class=\"__12 _901\"> </span>-232<span class=\"__12 _868\"> </span><span class=\"ls1_12 ws1_12\">0<span class=\"__12 _a4_1\"> </span>0<span class=\"__12 _a2_1\"> </span></span>-55<span class=\"__12 _8c_3\"> </span>-232<span class=\"__12 _798\"> </span></span>1) E<span class=\"__12 _797\"></span>get k<span class=\"__12 _797\"></span>apital inneh\u00e5<span class=\"__12 _797\"></span>ller efterst\u00e4llda<span class=\"__12 _797\"></span> l\u00e5n fr\u00e5n<span class=\"__12 _797\"></span> \u00e4garna.<span class=\"__12 _798\"> </span>2)<span class=\"__12 _797\"></span> Utdelning i<span class=\"__12 _797\"></span>nneh\u00e5ller \u00e4ven<span class=\"__12 _797\"></span> betalda r\u00e4n<span class=\"__12 _797\"></span>tor p\u00e5<span class=\"__12 _797\"></span> de efterst\u00e4llda l\u00e5<span class=\"__12 _797\"></span>nen<span class=\"__12 _798\"> </span>.<span class=\"__12 _798\"> </span>St\u00e4llda s\u00e4k<span class=\"__12 _797\"></span>erheter<span class=\"__12 _798\"> </span>Ak<span class=\"__12 _796\"></span>tier i jo<span class=\"__12 _796\"></span>int ventu<span class=\"__12 _796\"></span>res so<span class=\"__12 _796\"></span>m st\u00e4ll<span class=\"__12 _796\"></span>ts som s<span class=\"__12 _796\"></span>\u00e4kerhe<span class=\"__12 _796\"></span>t f\u00f6r l\u00e5n o<span class=\"__12 _796\"></span>ch and<span class=\"__12 _796\"></span>ra f\u00f6rp<span class=\"__12 _796\"></span>lik<span class=\"__12 _796\"></span>telse<span class=\"__12 _796\"></span>r uppg<span class=\"__12 _796\"></span>\u00e5r till 2 328 (1 424) Mkr<span class=\"__12 _798\"> </span>.<span class=\"__12 _798\"> </span>Not 20B. Placeringar<span class=\"__12 _797\"></span> i joint ven<span class=\"__12 _797\"></span>tures och intressef\u00f6re<span class=\"__12 _797\"></span>tag forts.<span class=\"__12 _798\"> </span>Koncern\u00f6<span class=\"__12 _797\"></span>versikt<span class=\"__12 _3b_7\"> </span>V<span class=\"__12 _797\"></span>erksamhet<span class=\"__12 _3c_8\"> </span>Bolagsstyrning<span class=\"__12 _3b_7\"> </span>H\u00e5llbarhet<span class=\"__12 _3d_8\"> </span><span class=\"ff1_12\">Finansiell information<span class=\"__12 _798\"> </span></span>155 <span class=\"__12 _917\"> </span><span class=\"fs3_12\">Skansk<span class=\"__12 _797\"></span>a \u00c5rs- och h\u00e5llbarhetsredovisning 2022<span class=\"__12 _798\"> </span></span>Finansiell analys  <span class=\"__12 _3f_8\"> </span> Koncernr<span class=\"__12 _797\"></span>esultat  <span class=\"__12 _3f_8\"> </span> <span class=\"ff1_12\">Noter</span>  <span class=\"__12 _3f_8\"> </span> Nya ers\u00e4ttningsriktlinjer<span class=\"__12 _797\"></span> <span class=\"__12 _3f_8\"> </span>Revisionsber\u00e4ttelse  <span class=\"__12 _3f_8\"> </span> Re<span class=\"__12 _797\"></span>visorns h\u00e5llbarhetsrapport <span class=\"__12 _3f_8\"> </span> K<span class=\"__12 _797\"></span>vartalsinf<span class=\"__12 _797\"></span>ormation  <span class=\"__12 _3f_8\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__12 _797\"></span>esterark<span class=\"__12 _797\"></span>alender  <span class=\"__12 _3f_8\"> </span> Adresser<span class=\"__12 _798\"> </span>Not 20B. Placeringar<span class=\"__12 _797\"></span> i joint ven<span class=\"__12 _797\"></span>tures och intressef\u00f6re<span class=\"__12 _797\"></span>tag forts.<span class=\"__12 _798\"> </span>\u00d6vrigt<span class=\"__12 _798\"> </span>Skanskas join<span class=\"__12 _797\"></span>t ventures \u00e4gs<span class=\"__12 _797\"></span> av Skanska och andra<span class=\"__12 _797\"></span> investerare. Finansiering sk<span class=\"__12 _797\"></span>er delvis av k<span class=\"__12 _797\"></span>apital fr\u00e5n \u00e4garna,<span class=\"__12 _797\"></span> men <span class=\"ls1_12 ws1_12\"> </span>majoriteten av<span class=\"__12 _797\"></span> dem finansieras via banker eller kreditinstitu<span class=\"__12 _797\"></span>t<span class=\"__12 _796\"></span>.<span class=\"__12 _797\"></span> S\u00e4kerheten f\u00f6r<span class=\"__12 _797\"></span> skuldern<span class=\"__12 _796\"></span>a<span class=\"__12 _797\"></span> \u00e4r alla tillg\u00e5ngar i<span class=\"__12 _797\"></span> respe<span class=\"__12 _796\"></span>ktive<span class=\"__12 _797\"></span> joint ventu<span class=\"__12 _796\"></span>re. Enl<span class=\"__12 _796\"></span>igt av<span class=\"__12 _796\"></span>tal med b<span class=\"__12 _796\"></span>anker<span class=\"__12 _796\"></span>na beg<span class=\"__12 _796\"></span>r\u00e4ns<span class=\"__12 _796\"></span>as m\u00f6jl<span class=\"__12 _796\"></span>ighe<span class=\"__12 _796\"></span>ten att d<span class=\"__12 _796\"></span>ispo<span class=\"__12 _796\"></span>nera b<span class=\"__12 _796\"></span>ankm<span class=\"__12 _796\"></span>edel f<span class=\"__12 _796\"></span>r\u00e5n des<span class=\"__12 _796\"></span>sa jo<span class=\"__12 _796\"></span>int ventur<span class=\"__12 _796\"></span>es.<span class=\"__12 _798\"> </span>I del<span class=\"__12 _796\"></span>\u00e4gd<span class=\"__12 _796\"></span>a joint ven<span class=\"__12 _796\"></span>tures tot<span class=\"__12 _796\"></span>ala inves<span class=\"__12 _796\"></span>terin<span class=\"__12 _796\"></span>gs\u00e5ta<span class=\"__12 _796\"></span>gand<span class=\"__12 _796\"></span>en upp<span class=\"__12 _796\"></span>g\u00e5r Ska<span class=\"__12 _796\"></span>nskas a<span class=\"__12 _796\"></span>ndel ti<span class=\"__12 _796\"></span>ll 2 009 (1 924) Mkr, varav S<span class=\"__12 _796\"></span>kanska h<span class=\"__12 _796\"></span>ar <span class=\"ws1_12\"> </span>\u00e5ter<span class=\"__12 _796\"></span>st\u00e5e<span class=\"__12 _796\"></span>nde \u00e5ta<span class=\"__12 _796\"></span>gand<span class=\"__12 _796\"></span>en om at<span class=\"__12 _796\"></span>t investe<span class=\"__12 _796\"></span>ra 0 (595) Mkr i infr<span class=\"__12 _796\"></span>astr<span class=\"__12 _796\"></span>uktu<span class=\"__12 _796\"></span>rinvest<span class=\"__12 _796\"></span>ering<span class=\"__12 _796\"></span>ar i form a<span class=\"__12 _796\"></span>v ande<span class=\"__12 _796\"></span>lar oc<span class=\"__12 _796\"></span>h l\u00e5n. \u00d6<span class=\"__12 _796\"></span>vrig d<span class=\"__12 _796\"></span>el <span class=\"ws1_12\"> </span>f\u00f6r<span class=\"__12 _796\"></span>v\u00e4nta<span class=\"__12 _796\"></span>s finan<span class=\"__12 _796\"></span>sier<span class=\"__12 _796\"></span>as fr\u00e4m<span class=\"__12 _796\"></span>st i form a<span class=\"__12 _796\"></span>v bank<span class=\"__12 _796\"></span>kred<span class=\"__12 _796\"></span>iter ell<span class=\"__12 _796\"></span>er obl<span class=\"__12 _796\"></span>igati<span class=\"__12 _796\"></span>onsl<span class=\"__12 _796\"></span>\u00e5n i res<span class=\"__12 _796\"></span>pek<span class=\"__12 _796\"></span>tive joi<span class=\"__12 _796\"></span>nt venture s<span class=\"__12 _796\"></span>amt i for<span class=\"__12 _796\"></span>m av and<span class=\"__12 _796\"></span>elar <span class=\"ws1_12\"> </span>och l\u00e5n f<span class=\"__12 _797\"></span>r\u00e5n andra<span class=\"__12 _797\"></span> del\u00e4gare.<span class=\"__12 _798\"> </span>Eventu<span class=\"__12 _796\"></span>alf\u00f6rp<span class=\"__12 _796\"></span>lik<span class=\"__12 _796\"></span>telse<span class=\"__12 _796\"></span>r f\u00f6r jo<span class=\"__12 _796\"></span>int ventur<span class=\"__12 _796\"></span>es upp<span class=\"__12 _796\"></span>g\u00e5r til<span class=\"__12 _796\"></span>l 258 (283) Mk<span class=\"__12 _796\"></span>r<span class=\"__12 _797\"></span>.<span class=\"__12 _798\"> </span>Intress<span class=\"__12 _796\"></span>ef<span class=\"__12 _797\"></span>\u00f6retag<span class=\"__12 _798\"> </span>Intr<span class=\"__12 _796\"></span>ess<span class=\"__12 _796\"></span>ef\u00f6reta<span class=\"__12 _796\"></span>g redov<span class=\"__12 _796\"></span>isas i e<span class=\"__12 _796\"></span>nlig<span class=\"__12 _796\"></span>het me<span class=\"__12 _796\"></span>d IAS 28 Inn<span class=\"__12 _796\"></span>ehav i i<span class=\"__12 _796\"></span>ntres<span class=\"__12 _796\"></span>sef\u00f6r<span class=\"__12 _796\"></span>etag oc<span class=\"__12 _796\"></span>h joint ve<span class=\"__12 _796\"></span>ntures<span class=\"__12 _796\"></span>, se not 1<span class=\"__12 _796\"></span>. Red<span class=\"__12 _796\"></span>ovisat v\u00e4<span class=\"__12 _796\"></span>rde p\u00e5 intressef\u00f6re<span class=\"__12 _797\"></span>tag uppg\u00e5r t<span class=\"__12 _797\"></span>ill 38 (<span class=\"__12 _860\"></span>40)  Mkr<span class=\"__12 _797\"></span>.<span class=\"__12 _798\"> </span>Uppgift om koncernens andel av in<span class=\"__12 _797\"></span>t\u00e4kter<span class=\"__12 _860\"></span>, result<span class=\"__12 _797\"></span>at, tillg\u00e5ngar<span class=\"__12 _797\"></span>, skulder och eget k<span class=\"__12 _797\"></span>apital i intresse<span class=\"__12 _797\"></span>f\u00f6ret<span class=\"__12 _797\"></span>ag<span class=\"__12 _798\"> </span>2022<span class=\"__12 _a_11\"> </span>2021<span class=\"__12 _798\"> </span>Int<span class=\"__12 _797\"></span>\u00e4kter<span class=\"__12 _972\"> </span><span class=\"ls1_12 ws1_12\">0<span class=\"__12 _916\"> </span>1<span class=\"__12 _798\"> </span></span>Resultat<span class=\"__12 _5e_6\"> </span><span class=\"ls1_12 ws1_12\">0<span class=\"__12 _916\"> </span>1<span class=\"__12 _798\"> </span></span>Tillg\u00e5ngar<span class=\"__12 _973\"> </span>38<span class=\"__12 _911\"> </span><span class=\"ls31_7 ws44_7\">40<span class=\"__12 _798\"> </span></span>Eget k<span class=\"__12 _797\"></span>apital<span class=\"__12 _798\"> </span>1)<span class=\"__12 _798\"> </span>38<span class=\"__12 _974\"> </span><span class=\"ls3a_4 ws4d_4\">40<span class=\"__12 _798\"> </span></span>Skulder<span class=\"__12 _798\"> </span>Eget k<span class=\"__12 _797\"></span>apital och skulder<span class=\"__12 _975\"> </span><span class=\"ws5_12\">38<span class=\"__12 _911\"> </span><span class=\"ls31_7 ws44_7\">40<span class=\"__12 _798\"> </span></span></span>1)  <span class=\"__12 _849\"></span>Avst\u00e4<span class=\"__12 _797\"></span>mning mellan<span class=\"__12 _797\"></span> eget kapit<span class=\"__12 _797\"></span>al och redo<span class=\"__12 _797\"></span>visat v\u00e4r<span class=\"__12 _797\"></span>de p\u00e5 andelarna<span class=\"__12 _797\"></span> enligt k<span class=\"__12 _797\"></span>apitalandelsmetoden.<span class=\"__12 _798\"> </span>2022-<span class=\"__12 _797\"></span>12-31<span class=\"__12 _800\"> </span>2021<span class=\"__12 _797\"></span>-12-31<span class=\"__12 _798\"> </span>Eget k<span class=\"__12 _797\"></span>apital i in<span class=\"__12 _797\"></span>tressef<span class=\"__12 _797\"></span>\u00f6retag<span class=\"__12 _17a_1\"> </span><span class=\"ws5_12\">38<span class=\"__12 _974\"> </span><span class=\"ls3a_4 ws4d_4\">40<span class=\"__12 _798\"> </span></span></span>Redovis<span class=\"__12 _797\"></span>at v\u00e4rde <span class=\"__12 _17b_1\"> </span><span class=\"ws5_12\">38<span class=\"__12 _911\"> </span><span class=\"ls31_7 ws44_7\">40<span class=\"__12 _798\"> </span></span></span>\u00d6vrigt<span class=\"__12 _798\"> </span>I intr<span class=\"__12 _796\"></span>ess<span class=\"__12 _796\"></span>ef\u00f6reta<span class=\"__12 _796\"></span>gen fi<span class=\"__12 _796\"></span>nns in<span class=\"__12 _796\"></span>ga skul<span class=\"__12 _796\"></span>der e<span class=\"__12 _796\"></span>ller even<span class=\"__12 _796\"></span>tualf\u00f6<span class=\"__12 _796\"></span>rplik<span class=\"__12 _796\"></span>tel<span class=\"__12 _796\"></span>ser so<span class=\"__12 _796\"></span>m konce<span class=\"__12 _796\"></span>rnen kan b<span class=\"__12 _796\"></span>li beta<span class=\"__12 _796\"></span>lning<span class=\"__12 _796\"></span>sans<span class=\"__12 _796\"></span>varig f\u00f6<span class=\"__12 _796\"></span>r<span class=\"__12 _797\"></span>. Det f<span class=\"__12 _796\"></span>inns e<span class=\"__12 _796\"></span>j heller n\u00e5gra<span class=\"__12 _797\"></span> \u00e5taganden om<span class=\"__12 _797\"></span> framtida<span class=\"__12 _797\"></span> investeri<span class=\"__12 _797\"></span>nga<span class=\"__12 _798\"> </span>r.<span class=\"__12 _798\"> </span>Not 20<span class=\"__12 _796\"></span>C.<span class=\"ff2_12 ls1_12 ws28_11\"> Gemensamma verk<span class=\"__12 _797\"></span>samheter<span class=\"__12 _798\"> </span></span>Skan<span class=\"__12 _796\"></span>ska utf<span class=\"__12 _796\"></span>\u00f6r en de<span class=\"__12 _796\"></span>l proje<span class=\"__12 _796\"></span>kt me<span class=\"__12 _796\"></span>d en gem<span class=\"__12 _796\"></span>ensa<span class=\"__12 _796\"></span>m par<span class=\"__12 _796\"></span>t utan at<span class=\"__12 _796\"></span>t ett sp<span class=\"__12 _796\"></span>eci<span class=\"__12 _796\"></span>ellt le<span class=\"__12 _796\"></span>galt b<span class=\"__12 _796\"></span>olag b<span class=\"__12 _796\"></span>ilda<span class=\"__12 _796\"></span>s f\u00f6r \u00e4nd<span class=\"__12 _796\"></span>am\u00e5l<span class=\"__12 _796\"></span>et. De<span class=\"__12 _796\"></span>ssa <span class=\"ws1_12\"> </span>pro<span class=\"__12 _796\"></span>jek<span class=\"__12 _796\"></span>t klas<span class=\"__12 _796\"></span>sifi<span class=\"__12 _796\"></span>cera<span class=\"__12 _796\"></span>s d\u00e5 som e<span class=\"__12 _796\"></span>n geme<span class=\"__12 _796\"></span>nsam ve<span class=\"__12 _796\"></span>rksam<span class=\"__12 _796\"></span>het en<span class=\"__12 _796\"></span>ligt I<span class=\"__12 _796\"></span>FRS 11<span class=\"__12 _796\"></span>. Gem<span class=\"__12 _796\"></span>ensa<span class=\"__12 _796\"></span>mma ver<span class=\"__12 _796\"></span>ksamh<span class=\"__12 _796\"></span>eter uta<span class=\"__12 _796\"></span>n att et<span class=\"__12 _796\"></span>t spec<span class=\"__12 _796\"></span>iell<span class=\"__12 _796\"></span>t bo<span class=\"__12 _796\"></span>lag bil<span class=\"__12 _796\"></span>das \u00e5te<span class=\"__12 _796\"></span>rfi<span class=\"__12 _796\"></span>nns fr\u00e4<span class=\"__12 _796\"></span>mst i U<span class=\"__12 _796\"></span>SA.<span class=\"__12 _798\"> </span>Skan<span class=\"__12 _796\"></span>ska utf<span class=\"__12 _796\"></span>\u00f6r \u00e4ven en d<span class=\"__12 _796\"></span>el pro<span class=\"__12 _796\"></span>jek<span class=\"__12 _796\"></span>t med en g<span class=\"__12 _796\"></span>emen<span class=\"__12 _796\"></span>sam pa<span class=\"__12 _796\"></span>rt d\u00e4<span class=\"__12 _796\"></span>r ett sp<span class=\"__12 _796\"></span>eci<span class=\"__12 _796\"></span>ellt bo<span class=\"__12 _796\"></span>lag bi<span class=\"__12 _796\"></span>ldas f\u00f6<span class=\"__12 _796\"></span>r \u00e4nda<span class=\"__12 _796\"></span>m\u00e5let<span class=\"__12 _796\"></span>. De<span class=\"__12 _796\"></span>ssa pr<span class=\"__12 _796\"></span>ojek<span class=\"__12 _796\"></span>t kla<span class=\"__12 _796\"></span>ssi<span class=\"__12 _796\"></span>fice<span class=\"__12 _796\"></span>ras so<span class=\"__12 _796\"></span>m en gem<span class=\"__12 _796\"></span>ensa<span class=\"__12 _796\"></span>m  <span class=\"__12 _925\"></span>ve<span class=\"__12 _796\"></span>rksam<span class=\"__12 _796\"></span>het un<span class=\"__12 _796\"></span>der f\u00f6r<span class=\"__12 _796\"></span>uts\u00e4<span class=\"__12 _796\"></span>ttnin<span class=\"__12 _796\"></span>g att \u00f6vr<span class=\"__12 _796\"></span>iga kri<span class=\"__12 _796\"></span>terie<span class=\"__12 _796\"></span>r i IFRS 11 u<span class=\"__12 _796\"></span>ppf<span class=\"__12 _796\"></span>ylles<span class=\"__12 _796\"></span>.<span class=\"__12 _798\"> </span>Specifikation \u00f6<span class=\"__12 _797\"></span>ver st<span class=\"__12 _797\"></span>\u00f6rre intress<span class=\"__12 _797\"></span>en i gemensamma verksamhe<span class=\"__12 _797\"></span>ter<span class=\"__12 _860\"></span>, efter oms\u00e4ttning innev<span class=\"__12 _797\"></span>arande \u00e5r<span class=\"__12 _798\"> </span>Namn p\u00e5 den gemensamma verks<span class=\"__12 _797\"></span>amheten<span class=\"__12 _be_2\"> </span><span class=\"ws5_12\">Verks<span class=\"__12 _797\"></span>amhet<span class=\"__12 _4e_6\"> </span>Land<span class=\"__12 _798\"> </span></span>Andel (%) <span class=\"__12 _849\"></span><span class=\"ls1_12 ws1_12\"> </span>av k<span class=\"__12 _797\"></span>apital<span class=\"__12 _798\"> </span>Sk<span class=\"__12 _797\"></span>ansk<span class=\"__12 _797\"></span>a Costain Str<span class=\"__12 _797\"></span>abag Joint V<span class=\"__12 _860\"></span>enture<span class=\"__12 _864\"> </span><span class=\"ws5_12\">J\u00e4rn<span class=\"__12 _797\"></span>v\u00e4g<span class=\"__12 _864\"> </span>Storbritannien<span class=\"__12 _901\"> </span><span class=\"ls1_12 ws64_1\"> <span class=\"__12 _f3_2\"> </span>3<span class=\"__12 _796\"></span>4  </span></span>Sk<span class=\"__12 _797\"></span>ansk<span class=\"__12 _797\"></span>a Balfour Beatty<span class=\"__12 _17c_1\"> </span><span class=\"ws5_12\">Campusomr\u00e5de<span class=\"__12 _17d_1\"> </span><span class=\"ls1_12 ws1_12\">USA<span class=\"__12 _17e_1\"> </span><span class=\"ws64_1\"> <span class=\"__12 _837\"> </span>50   </span></span></span>Sk<span class=\"__12 _797\"></span>ansk<span class=\"__12 _797\"></span>a-<span class=\"__12 _860\"></span>T<span class=\"__12 _860\"></span>raylor-PNB JV<span class=\"__12 _17f_1\"> </span><span class=\"ws5_12\">Motorv<span class=\"__12 _797\"></span>\u00e4g/Bro<span class=\"__12 _b_12\"> </span><span class=\"ls1_12 ws1_12\">USA<span class=\"__12 _17e_1\"> </span><span class=\"ws64_1\"> <span class=\"__12 _837\"> </span>80    </span></span></span>Hoffman Sk<span class=\"__12 _797\"></span>ansk<span class=\"__12 _797\"></span>a<span class=\"__12 _976\"> </span><span class=\"ws5_12\">Flygplats<span class=\"__12 _10e_2\"> </span><span class=\"ls1_12 ws1_12\">USA<span class=\"__12 _17e_1\"> </span><span class=\"ws64_1\"> <span class=\"__12 _837\"> </span>50    </span></span></span>Skansk<span class=\"__12 _797\"></span>a-SG<span class=\"__12 _977\"> </span><span class=\"ls3_12 ws5_12\">Hotell<span class=\"__12 _863\"> </span></span>USA<span class=\"__12 _17e_1\"> </span><span class=\"ws64_1\"> <span class=\"__12 _837\"> </span>88    </span>Sk<span class=\"__12 _797\"></span>ansk<span class=\"__12 _797\"></span>a-<span class=\"__12 _860\"></span>T<span class=\"__12 _860\"></span>raylor-Shea, a Join<span class=\"__12 _797\"></span>t V<span class=\"__12 _797\"></span>enture<span class=\"__12 _11c_1\"> </span><span class=\"lsc_12 wse_12\">B<span class=\"__12 _796\"></span>ro<span class=\"__12 _15d_1\"> </span><span class=\"ls1_12 ws1_12\">USA<span class=\"__12 _17e_1\"> </span><span class=\"ws64_1\"> <span class=\"__12 _f3_2\"> </span>5<span class=\"__12 _796\"></span>0    </span></span></span>Skansk<span class=\"__12 _797\"></span>a Ecco I<span class=\"__12 _796\"></span>II HP<span class=\"__12 _797\"></span>A JV<span class=\"__12 _978\"> </span><span class=\"ls3_12 ws5_12\">Motorv<span class=\"__12 _797\"></span>\u00e4g/Bro<span class=\"__12 _b_12\"> </span><span class=\"ls1_12 ws1_12\">USA<span class=\"__12 _979\"> </span><span class=\"ls10_12 ws65_1\"> <span class=\"__12 _837\"> </span>70    </span></span></span>Sk<span class=\"__12 _797\"></span>ansk<span class=\"__12 _797\"></span>a Corman McLean Join<span class=\"__12 _797\"></span>t V<span class=\"__12 _797\"></span>enture<span class=\"__12 _a5_1\"> </span><span class=\"lsc_12 wse_12\">Bro<span class=\"__12 _980\"> </span><span class=\"ls1_12 ws1_12\">USA<span class=\"__12 _17e_1\"> </span><span class=\"ws64_1\"> <span class=\"__12 _837\"> </span>6<span class=\"__12 _796\"></span>5    </span></span></span>Regional Connector<span class=\"__12 _797\"></span> Constructors<span class=\"__12 _981\"> </span><span class=\"ws5_12\">Kollek<span class=\"__12 _797\"></span>tivtrafik<span class=\"__12 _a_11\"> </span><span class=\"ls1_12 ws1_12\">USA<span class=\"__12 _979\"> </span><span class=\"ws64_1\"> <span class=\"__12 _f3_2\"> </span>63    </span></span></span>Det f<span class=\"__12 _796\"></span>inns y<span class=\"__12 _796\"></span>tte<span class=\"__12 _796\"></span>rliga<span class=\"__12 _796\"></span>re cir<span class=\"__12 _796\"></span>k<span class=\"__12 _797\"></span>a 10<span class=\"__12 _796\"></span>0 mindr<span class=\"__12 _796\"></span>e geme<span class=\"__12 _796\"></span>nsam<span class=\"__12 _796\"></span>ma verks<span class=\"__12 _796\"></span>amhe<span class=\"__12 _796\"></span>ter i ovan n\u00e4<span class=\"__12 _796\"></span>mnda l<span class=\"__12 _796\"></span>\u00e4nde<span class=\"__12 _796\"></span>r<span class=\"__12 _860\"></span>, s<span class=\"__12 _796\"></span>amt i Sver<span class=\"__12 _796\"></span>ige oc<span class=\"__12 _796\"></span>h Tjec<span class=\"__12 _796\"></span>kien<span class=\"__12 _798\"> </span><span class=\"__12 _796\"></span>.<span class=\"__12 _798\"> </span>Koncern\u00f6<span class=\"__12 _797\"></span>versikt<span class=\"__12 _3b_7\"> </span>V<span class=\"__12 _797\"></span>erksamhet<span class=\"__12 _3c_8\"> </span>Bolagsstyrning<span class=\"__12 _3b_7\"> </span>H\u00e5llbarhet<span class=\"__12 _3d_8\"> </span><span class=\"ff1_12\">Finansiell information<span class=\"__12 _798\"> </span></span>156 <span class=\"__12 _917\"> </span><span class=\"fs3_12\">Skansk<span class=\"__12 _797\"></span>a \u00c5rs- och h\u00e5llbarhetsredovisning 202<span class=\"__12 _797\"></span>2<span class=\"__12 _798\"> </span></span>Finansiell analys  <span class=\"__12 _3f_8\"> </span> Koncernr<span class=\"__12 _797\"></span>esultat  <span class=\"__12 _3f_8\"> </span> <span class=\"ff1_12\">Noter</span>  <span class=\"__12 _3f_8\"> </span> Nya ers\u00e4ttningsriktlinjer<span class=\"__12 _797\"></span> <span class=\"__12 _3f_8\"> </span>Revisionsber\u00e4ttelse  <span class=\"__12 _3f_8\"> </span> Re<span class=\"__12 _797\"></span>visorns h\u00e5llbarhetsrapport <span class=\"__12 _3f_8\"> </span> K<span class=\"__12 _797\"></span>vartalsinf<span class=\"__12 _797\"></span>ormation  <span class=\"__12 _3f_8\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__12 _797\"></span>esterark<span class=\"__12 _797\"></span>alender  <span class=\"__12 _3f_8\"> </span> Adresser<span class=\"__12 _798\"> </span>Not<span class=\"__12 _796\"></span> 21<span class=\"__12 _796\"></span>.<span class=\"ff2_12 ls1_12 ws1_12\"> Finansiella tillg\u00e5ngar<span class=\"__12 _798\"> </span></span>Som finansiella anl\u00e4ggningstillg\u00e5ng<span class=\"__12 _796\"></span>ar<span class=\"__12 _797\"></span> redovisas finansiella place<span class=\"__12 _796\"></span>ringar<span class=\"__12 _860\"></span>, finansiella fordringar och aktieinnehav d\u00e4r<span class=\"__12 _798\"> </span>\u00e4gandet understi<span class=\"__12 _797\"></span>ger 20 pr<span class=\"__12 _797\"></span>ocent och k<span class=\"__12 _797\"></span>oncernen int<span class=\"__12 _797\"></span>e innehar be<span class=\"__12 _797\"></span>tydande inf<span class=\"__12 _797\"></span>lytande.<span class=\"__12 _798\"> </span>Som finansiella oms\u00e4ttnings<span class=\"__12 _796\"></span>t<span class=\"__12 _797\"></span>illg\u00e5ngar redovisas finansiella plac<span class=\"__12 _796\"></span>eringar<span class=\"__12 _797\"></span> och finansie<span class=\"__12 _796\"></span>lla<span class=\"__12 _797\"></span> fordringar.<span class=\"__12 _797\"></span> Se \u00e4ven not<span class=\"__12 _797\"></span> 6.<span class=\"__12 _798\"> </span>Finansiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__12 _982\"> </span><span class=\"ws5_12\">2022-<span class=\"__12 _797\"></span>12-31<span class=\"__12 _800\"> </span>2021<span class=\"__12 _797\"></span>-12-31<span class=\"__12 _798\"> </span></span>Finansiella anl\u00e4ggningstillg\u00e5ngar v<span class=\"__12 _797\"></span>\u00e4rderade till verkligt v\u00e4r<span class=\"__12 _797\"></span>de <span class=\"ls1_12 ws1_12\"> </span>via resultatr<span class=\"__12 _797\"></span>\u00e4kningen<span class=\"__12 _798\"> </span>Derivat<span class=\"__12 _798\"> </span>0<span class=\"__12 _8f_2\"> </span>0<span class=\"__12 _798\"> </span>Finansiella anl\u00e4ggningstillg\u00e5ngar v<span class=\"__12 _797\"></span>\u00e4rderade till verkligt v\u00e4r<span class=\"__12 _797\"></span>de via \u00f6vrigt<span class=\"__12 _798\"> </span>tot<span class=\"__12 _797\"></span>alresultat<span class=\"__12 _798\"> </span>Aktier och andelar<span class=\"__12 _798\"> </span>1)<span class=\"__12 _798\"> </span>38<span class=\"__12 _10f_2\"> </span><span class=\"ls29_9 ws36_9\">37<span class=\"__12 _798\"> </span></span>38<span class=\"__12 _a7_1\"> </span><span class=\"ls9_12 ws43_7\">37<span class=\"__12 _798\"> </span></span>1) Aktieinnehavet<span class=\"__12 _797\"></span> har under \u00e5ret p\u00e5verk<span class=\"__12 _797\"></span>ats av nedskrivning med 0<span class=\"__12 _797\"></span> (-<span class=\"__12 _797\"></span>1) Mkr<span class=\"__12 _797\"></span>.<span class=\"__12 _798\"> </span>Finansiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__12 _982\"> </span><span class=\"ws5_12\">2022-<span class=\"__12 _797\"></span>12-31<span class=\"__12 _800\"> </span>2021<span class=\"__12 _797\"></span>-12-31<span class=\"__12 _798\"> </span></span>Finansiella anl\u00e4ggningstillg\u00e5ngar <span class=\"__12 _797\"></span>v\u00e4rderade till upplupet ansk<span class=\"__12 _797\"></span>affningsv<span class=\"__12 _797\"></span>\u00e4rde<span class=\"__12 _798\"> </span>F<span class=\"__12 _797\"></span>ordringar hos joint <span class=\"__12 _797\"></span>ventur<span class=\"__12 _797\"></span>es<span class=\"__12 _983\"> </span><span class=\"ls2_12 ws2b_11\">26<span class=\"__12 _c2_2\"> </span></span><span class=\"ws5_12\">21<span class=\"__12 _798\"> </span></span>Likvida medel med restrik<span class=\"__12 _797\"></span>tioner<span class=\"__12 _984\"> </span><span class=\"lsc_12 wse_12\">523<span class=\"__12 _810\"> </span><span class=\"ls2b_9 ws29_11\">472<span class=\"__12 _798\"> </span></span></span>\u00d6vriga r\u00e4n<span class=\"__12 _797\"></span>teb\u00e4rande f<span class=\"__12 _797\"></span>ordringar<span class=\"__12 _985\"> </span><span class=\"ls1_12 ws1_12\">620<span class=\"__12 _802\"> </span><span class=\"ls16_12 ws1c_12\">1<span class=\"__12 _796\"></span> 207<span class=\"__12 _798\"> </span></span></span>1 169<span class=\"__12 _b_12\"> </span>1 700<span class=\"__12 _798\"> </span>\u00d6vrigt<span class=\"__12 _798\"> </span>Netto<span class=\"__12 _797\"></span>tillg\u00e5ngar i fonder<span class=\"__12 _797\"></span>ade pensionsplaner<span class=\"__12 _18a_1\"> </span>2 400<span class=\"__12 _d_11\"> </span>2 138<span class=\"__12 _798\"> </span>Summa<span class=\"__12 _f6_2\"> </span><span class=\"ws4_12\">3 607<span class=\"__12 _18b_1\"> </span><span class=\"lsf_12 ws35_9\">3 875</span></span> <span class=\"__12 _5c_7\"> </span> <span class=\"__12 _849\"></span>varav r<span class=\"__12 _797\"></span>\u00e4nt<span class=\"__12 _797\"></span>eb\u00e4rande finansiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__12 _e8_2\"> </span>3 56<span class=\"__12 _797\"></span>9<span class=\"__12 _b_12\"> </span>3 838 <span class=\"__12 _5c_7\"> </span> <span class=\"__12 _849\"></span>varav ick<span class=\"__12 _797\"></span>e r\u00e4n<span class=\"__12 _797\"></span>teb\u00e4rande finansiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__12 _969\"> </span><span class=\"ws5_12\">38<span class=\"__12 _10f_2\"> </span><span class=\"ls29_9 ws36_9\">37<span class=\"__12 _798\"> </span></span></span>Finansiella oms\u00e4ttningstillg\u00e5ngar<span class=\"__12 _18c_1\"> </span><span class=\"ws5_12\">2022-<span class=\"__12 _797\"></span>12-31<span class=\"__12 _800\"> </span>2021<span class=\"__12 _797\"></span>-12-3<span class=\"__12 _798\"> </span></span>Finansiella oms\u00e4ttningstillg\u00e5ngar v<span class=\"__12 _797\"></span>\u00e4rderade till verkligt v<span class=\"__12 _797\"></span>\u00e4rde <span class=\"ls1_12 ws1_12\"> </span>via resultatr<span class=\"__12 _797\"></span>\u00e4kningen<span class=\"__12 _798\"> </span>Derivat<span class=\"__12 _18d_1\"> </span><span class=\"ls44_3 ws5e_1\">99<span class=\"__12 _a7_1\"> </span></span>63<span class=\"__12 _798\"> </span>99<span class=\"__12 _974\"> </span><span class=\"ls3_12 ws5_12\">63<span class=\"__12 _798\"> </span></span>Finansiella oms\u00e4ttningstillg\u00e5ngar <span class=\"__12 _797\"></span>v\u00e4rderade till upplupe<span class=\"__12 _797\"></span>t anskaffningsv<span class=\"__12 _797\"></span>\u00e4rde<span class=\"__12 _798\"> </span>Likvida medel med restrik<span class=\"__12 _797\"></span>tioner<span class=\"__12 _18e_1\"> </span>5 425<span class=\"__12 _814\"> </span>5 165<span class=\"__12 _798\"> </span>F<span class=\"__12 _797\"></span>ordringar hos joint <span class=\"__12 _797\"></span>ventur<span class=\"__12 _797\"></span>es<span class=\"__12 _983\"> </span><span class=\"ls32_7 ws41_7\">79<span class=\"__12 _a7_1\"> </span><span class=\"ls2_12 ws2b_11\">26<span class=\"__12 _798\"> </span></span></span>\u00d6vriga r\u00e4n<span class=\"__12 _797\"></span>teb\u00e4rande f<span class=\"__12 _797\"></span>ordringar <span class=\"__12 _954\"> </span>8 809<span class=\"__12 _815\"> </span>13 556<span class=\"__12 _798\"> </span>14 313<span class=\"__12 _f_12\"> </span>18 7<span class=\"__12 _797\"></span>47<span class=\"__12 _798\"> </span>Summa<span class=\"__12 _18f_1\"> </span><span class=\"ws4_12\">14 413<span class=\"__12 _f_12\"> </span>18 81</span> <span class=\"__12 _5c_7\"> </span> <span class=\"__12 _849\"></span>varav r<span class=\"__12 _797\"></span>\u00e4nt<span class=\"__12 _797\"></span>eb\u00e4rande finansiella oms\u00e4ttningstillg\u00e5ngar<span class=\"__12 _986\"> </span>14 313<span class=\"__12 _823\"> </span>18 7<span class=\"__12 _797\"></span>4 <span class=\"__12 _5c_7\"> </span> <span class=\"__12 _849\"></span>varav ick<span class=\"__12 _797\"></span>e r\u00e4n<span class=\"__12 _797\"></span>teb\u00e4rande finansiella oms\u00e4ttningstillg\u00e5ngar<span class=\"__12 _987\"> </span><span class=\"ls44_3 ws5e_1\">99<span class=\"__12 _a7_1\"> </span></span><span class=\"ws5_12\">63<span class=\"__12 _798\"> </span></span>T<span class=\"__12 _860\"></span>otalt redo<span class=\"__12 _797\"></span>visat v\u00e4r<span class=\"__12 _797\"></span>de f\u00f6r finansiella tillg\u00e5ngar <span class=\"__12 _d1_2\"> </span>18 020<span class=\"__12 _804\"> </span>22 68 <span class=\"__12 _5c_7\"> </span> <span class=\"__12 _849\"></span>varav finansiella tillg\u00e5ngar<span class=\"__12 _797\"></span> exklusive aktier och pensioner<span class=\"__12 _988\"> </span>15 582<span class=\"__12 _1c_11\"> </span>20 51Not 22<span class=\"__13 _989\"></span>.<span class=\"ff2_13 ls1_13 ws1_13\"> Oms\u00e4ttningsf<span class=\"__13 _990\"></span>astighet<span class=\"__13 _990\"></span>er<span class=\"__13 _990\"></span>/Pr<span class=\"__13 _990\"></span>ojektutv<span class=\"__13 _990\"></span>eckling<span class=\"__13 _1c0\"> </span></span>Om<span class=\"__13 _989\"></span>s\u00e4t<span class=\"__13 _989\"></span>tning<span class=\"__13 _989\"></span>sfas<span class=\"__13 _989\"></span>tigh<span class=\"__13 _989\"></span>eter re<span class=\"__13 _989\"></span>dovis<span class=\"__13 _989\"></span>as enl<span class=\"__13 _989\"></span>igt IA<span class=\"__13 _989\"></span>S 2 V<span class=\"__13 _990\"></span>aru<span class=\"__13 _989\"></span>lage<span class=\"__13 _989\"></span>r<span class=\"__13 _990\"></span>, se not 1<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span>Balansposternas f<span class=\"__13 _990\"></span>\u00f6rdelning<span class=\"__13 _990\"></span> per verk<span class=\"__13 _990\"></span>samhetsgren fr<span class=\"__13 _990\"></span>amg\u00e5r nedan.<span class=\"__13 _1c0\"> </span>V<span class=\"__13 _990\"></span>erksamhe<span class=\"__13 _990\"></span>tsgren<span class=\"__13 _991\"> </span>2022-<span class=\"__13 _990\"></span>12-31<span class=\"__13 _992\"> </span>2021<span class=\"__13 _990\"></span>-12-31<span class=\"__13 _1c0\"> </span>Kommersiell f<span class=\"__13 _990\"></span>astighetsutv<span class=\"__13 _990\"></span>eckling<span class=\"__13 _993\"> </span>34 322<span class=\"__13 _994\"> </span>29 691<span class=\"__13 _1c0\"> </span>Bostadsutveckling<span class=\"__13 _995\"> </span><span class=\"ws5_13\">24 152<span class=\"__13 _996\"> </span>20 054<span class=\"__13 _1c0\"> </span></span>Summa<span class=\"__13 _997\"> </span><span class=\"ws6_13\">58 47<span class=\"__13 _990\"></span>4<span class=\"__13 _998\"> </span>49 7<span class=\"__13 _990\"></span>45<span class=\"__13 _1c0\"> </span></span>Redovis<span class=\"__13 _990\"></span>ade v\u00e4rden<span class=\"__13 _1c0\"> </span>F\u00e4rdigst\u00e4llda fastigheter<span class=\"__13 _a_12\"> </span><span class=\"ls5_13 ws9_13\">Fastighe<span class=\"__13 _990\"></span>ter under<span class=\"__13 _990\"></span> uppf\u00f6ra<span class=\"__13 _990\"></span>nde<span class=\"__13 _a_12\"> </span><span class=\"wsa_13\">Exploateringsf<span class=\"__13 _990\"></span>astigheter<span class=\"__13 _b_13\"> </span><span class=\"ls6_13 wsb_13\">Oms\u00e4ttningsf<span class=\"__13 _990\"></span>astighet<span class=\"__13 _990\"></span>er<span class=\"__13 _1c0\"> </span></span></span></span>2022-<span class=\"__13 _990\"></span>12-31<span class=\"__13 _996\"> </span>2021-12-31<span class=\"__13 _c_13\"> </span>2022-<span class=\"__13 _990\"></span>12-31<span class=\"__13 _996\"> </span>2021-12-31<span class=\"__13 _c_13\"> </span>2022-<span class=\"__13 _990\"></span>12-31<span class=\"__13 _996\"> </span>2021-12-31<span class=\"__13 _c_13\"> </span>2022-<span class=\"__13 _990\"></span>12-31<span class=\"__13 _996\"> </span>2021-12-31<span class=\"__13 _1c0\"> </span>Kommersiell f<span class=\"__13 _990\"></span>astighetsutv<span class=\"__13 _990\"></span>eckling<span class=\"__13 _d_12\"> </span><span class=\"ls7_13 wsc_13\">5 039<span class=\"__13 _e_13\"> </span></span>9 142<span class=\"__13 _f_13\"> </span>16 837<span class=\"__13 _999\"> </span>9 466<span class=\"__13 _1000\"> </span>12 446<span class=\"__13 _1001\"> </span>11 084<span class=\"__13 _1002\"> </span>34 322<span class=\"__13 _f_13\"> </span>29 6<span class=\"__13 _990\"></span>91<span class=\"__13 _1c0\"> </span>Bostadsutveckling<span class=\"__13 _1003\"> </span>549<span class=\"__13 _1004\"> </span>314<span class=\"__13 _1000\"> </span><span class=\"ws5_13\">13 43<span class=\"__13 _989\"></span>4<span class=\"__13 _1000\"> </span>10 605<span class=\"__13 _f_13\"> </span>10 170<span class=\"__13 _a_12\"> </span>9 135<span class=\"__13 _1005\"> </span>24 152<span class=\"__13 _1006\"> </span>20 054<span class=\"__13 _1c0\"> </span></span>Summa<span class=\"__13 _1007\"> </span><span class=\"ws6_13\">5 588<span class=\"__13 _999\"> </span>9 456<span class=\"__13 _1006\"> </span>30 270<span class=\"__13 _1002\"> </span>20 0<span class=\"__13 _990\"></span>71<span class=\"__13 _1002\"> </span>22 616<span class=\"__13 _1008\"> </span>20 219<span class=\"__13 _1a_12\"> </span>58 47<span class=\"__13 _990\"></span>4<span class=\"__13 _1a_12\"> </span>49 745<span class=\"__13 _1c0\"> </span></span>Kommersiell fastighetsut<span class=\"__13 _989\"></span>v<span class=\"__13 _990\"></span>eckling<span class=\"__13 _1b_11\"> </span><span class=\"ls8_13 wse_13\">Bostadsutvecklin<span class=\"__13 _990\"></span>g<span class=\"__13 _1c_12\"> </span><span class=\"ls9_13 wsf_13\">Summa oms\u00e4ttningsfastigheter<span class=\"__13 _1c0\"> </span></span></span>2022<span class=\"__13 _a_12\"> </span>2021<span class=\"__13 _1d_11\"> </span>2022<span class=\"__13 _a_12\"> </span>2021<span class=\"__13 _1d_11\"> </span>2022<span class=\"__13 _a_12\"> </span>2021<span class=\"__13 _1c0\"> </span>Redovis<span class=\"__13 _990\"></span>at v\u00e4rde<span class=\"__13 _1c0\"> </span>Vid \u00e5rets b\u00f6rjan<span class=\"__13 _1e_11\"> </span>29 691<span class=\"__13 _1002\"> </span>27 906<span class=\"__13 _1006\"> </span>20 054<span class=\"__13 _1f_11\"> </span>17 041<span class=\"__13 _1008\"> </span>49 745<span class=\"__13 _1006\"> </span><span class=\"lsb_13 ws11_13\">4<span class=\"__13 _989\"></span>4 948<span class=\"__13 _1c0\"> </span></span>Inv<span class=\"__13 _990\"></span>esteringar<span class=\"__13 _1009\"> </span><span class=\"ws5_13\">11 261<span class=\"__13 _a_12\"> </span>7 271<span class=\"__13 _1f_11\"> </span>11 379<span class=\"__13 _1010\"> </span>11 013<span class=\"__13 _1002\"> </span>22 639<span class=\"__13 _1005\"> </span>18 285<span class=\"__13 _1c0\"> </span></span>Redovisat <span class=\"__13 _990\"></span>v\u00e4rde s\u00e5lda f<span class=\"__13 _990\"></span>astighet<span class=\"__13 _990\"></span>er<span class=\"__13 _1011\"> </span><span class=\"lsc_13 ws12_13\">-6 25<span class=\"__13 _989\"></span>3<span class=\"__13 _1001\"> </span><span class=\"lsd_13 ws13_13\">-<span class=\"__13 _989\"></span>5 720<span class=\"__13 _f_13\"> </span></span></span>-8 069<span class=\"__13 _f_13\"> </span>-8 482<span class=\"__13 _1a_12\"> </span>-14 321<span class=\"__13 _1012\"> </span>-<span class=\"__13 _990\"></span>14 202<span class=\"__13 _1c0\"> </span>Nedskrivningar<span class=\"__13 _1013\"> </span>-66<span class=\"__13 _1014\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _989\"></span>70<span class=\"__13 _1015\"> </span>-1<span class=\"__13 _989\"></span>1<span class=\"__13 _1016\"> </span><span class=\"lsf_13 ws15_13\">-37<span class=\"__13 _1017\"> </span><span class=\"ls10_13 ws16_13\">-76<span class=\"__13 _1018\"> </span><span class=\"ls11_13 ws17_13\">-2<span class=\"__13 _989\"></span>07<span class=\"__13 _1c0\"> </span></span></span></span></span>\u00c5t<span class=\"__13 _990\"></span>erf\u00f6ring av ne<span class=\"__13 _990\"></span>dskrivningar<span class=\"__13 _2a_10\"> </span><span class=\"ls12_13 ws18_13\">23<span class=\"__13 _2b_9\"> </span>23<span class=\"__13 _1c0\"> </span></span>\u00c5rets av<span class=\"__13 _990\"></span>s\u00e4ttning f\u00f6r in<span class=\"__13 _990\"></span>tern<span class=\"__13 _990\"></span>vinst p\u00e5 entr<span class=\"__13 _990\"></span>eprenadarbet<span class=\"__13 _990\"></span>en<span class=\"__13 _2c_10\"> </span><span class=\"ws1_13\">-316<span class=\"__13 _2d_9\"> </span><span class=\"ls13_13 ws19_13\">-24<span class=\"__13 _989\"></span>8<span class=\"__13 _1014\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _989\"></span>52<span class=\"__13 _2e_10\"> </span><span class=\"ls14_13 ws1a_13\">-1<span class=\"__13 _989\"></span>74<span class=\"__13 _2d_9\"> </span></span></span></span>-468<span class=\"__13 _2d_9\"> </span><span class=\"lsf_13 ws15_13\">-422<span class=\"__13 _1c0\"> </span></span></span>Omklassificeringar<span class=\"__13 _2f_10\"> </span><span class=\"ws5_13\">-2 280<span class=\"__13 _2d_9\"> </span></span>-389<span class=\"__13 _1019\"> </span><span class=\"ls15_13 ws1b_13\">178<span class=\"__13 _1020\"> </span><span class=\"lsc_13 ws1c_13\">258<span class=\"__13 _1021\"> </span></span></span><span class=\"ws5_13\">-2 102<span class=\"__13 _1018\"> </span></span>-130<span class=\"__13 _1c0\"> </span>\u00c5rets kursdiff<span class=\"__13 _990\"></span>erenser<span class=\"__13 _1022\"> </span><span class=\"ls15_13 wse_13\">2 262<span class=\"__13 _e_13\"> </span></span>1 040<span class=\"__13 _1020\"> </span><span class=\"ls16_13 ws1d_13\">773<span class=\"__13 _1023\"> </span></span><span class=\"ws1_13\">434<span class=\"__13 _1024\"> </span><span class=\"ls7_13 wsc_13\">3 035<span class=\"__13 _a_12\"> </span><span class=\"ls14_13 ws1d_13\">1<span class=\"__13 _989\"></span> 4<span class=\"__13 _989\"></span>74<span class=\"__13 _1c0\"> </span></span></span></span>Vid \u00e5rets slut<span class=\"__13 _1025\"> </span>34 322<span class=\"__13 _1008\"> </span>29 691<span class=\"__13 _1002\"> </span>24 152<span class=\"__13 _1026\"> </span>20 054<span class=\"__13 _1a_12\"> </span>58 474<span class=\"__13 _1a_12\"> </span>49 7<span class=\"__13 _990\"></span>45<span class=\"__13 _1c0\"> </span>Redovisat<span class=\"__13 _990\"></span> v\u00e4rde<span class=\"__13 _990\"></span> f\u00f6r oms\u00e4ttnin<span class=\"__13 _990\"></span>gsfastigheter f<span class=\"__13 _990\"></span>\u00f6rdelas p\u00e5 f<span class=\"__13 _990\"></span>astigheter v<span class=\"__13 _990\"></span>\u00e4rderade e<span class=\"__13 _990\"></span>fter anska<span class=\"__13 _990\"></span>ffningsv\u00e4rde<span class=\"__13 _990\"></span> och fastighet<span class=\"__13 _990\"></span>er v\u00e4rder<span class=\"__13 _990\"></span>ade enligt<span class=\"__13 _990\"></span> nettof\u00f6rs\u00e4ljningsv<span class=\"__13 _990\"></span>\u00e4rde enlig<span class=\"__13 _990\"></span>t f\u00f6ljande<span class=\"__13 _990\"></span> tabell.<span class=\"__13 _1c0\"> </span>Anskaffningsv\u00e4rde<span class=\"__13 _1027\"> </span>Nettof\u00f6rs\u00e4ljning<span class=\"__13 _989\"></span>sv<span class=\"__13 _990\"></span>\u00e4rde<span class=\"__13 _1028\"> </span><span class=\"ls4_13 ws20_13\">Summa<span class=\"__13 _1c0\"> </span></span>2022-<span class=\"__13 _990\"></span>12-31<span class=\"__13 _996\"> </span>2021-12-31<span class=\"__13 _c_13\"> </span>2022-<span class=\"__13 _990\"></span>12-31<span class=\"__13 _996\"> </span>2021-12-31<span class=\"__13 _c_13\"> </span>2022-<span class=\"__13 _990\"></span>12-31<span class=\"__13 _996\"> </span>2021-12-31<span class=\"__13 _1c0\"> </span>Kommersiell f<span class=\"__13 _990\"></span>astighetsutv<span class=\"__13 _990\"></span>eckling<span class=\"__13 _1011\"> </span>34 268<span class=\"__13 _1002\"> </span>28 9<span class=\"__13 _990\"></span>63<span class=\"__13 _1015\"> </span><span class=\"ls18_12 ws21_13\">54<span class=\"__13 _1004\"> </span><span class=\"ls19_12 ws22_13\">727<span class=\"__13 _1002\"> </span></span></span>34 322<span class=\"__13 _f_13\"> </span>29 691<span class=\"__13 _1c0\"> </span>Bostadsutveckling<span class=\"__13 _3a_8\"> </span><span class=\"ws5_13\">24 066<span class=\"__13 _f_13\"> </span>19 9<span class=\"__13 _990\"></span>33<span class=\"__13 _1015\"> </span><span class=\"ws1_13\">86<span class=\"__13 _1b_11\"> </span>121<span class=\"__13 _f_13\"> </span></span>24 152<span class=\"__13 _1006\"> </span>20 054<span class=\"__13 _1c0\"> </span></span>Summa<span class=\"__13 _3b_8\"> </span><span class=\"ws6_13\">58 334<span class=\"__13 _1a_12\"> </span><span class=\"ls1a_12 ws20_13\">48<span class=\"__13 _989\"></span> 896<span class=\"__13 _1023\"> </span></span></span>140<span class=\"__13 _2e_10\"> </span>848<span class=\"__13 _1a_12\"> </span><span class=\"ws6_13\">58 474<span class=\"__13 _1a_12\"> </span>49 7<span class=\"__13 _990\"></span>4<span class=\"__13 _1c0\"> </span></span><span class=\"ws6_13\">5<span class=\"__13 _1c0\"> </span></span>Nedskrivningar<span class=\"__13 _3c_9\"> </span><span class=\"ws8_13\">\u00c5terf\u00f6ring av nedskrivningar<span class=\"__13 _3d_9\"> </span></span>Summa<span class=\"__13 _1c0\"> </span>2022<span class=\"__13 _a_12\"> </span>2021<span class=\"__13 _1d_11\"> </span>2022<span class=\"__13 _a_12\"> </span>2021<span class=\"__13 _1d_11\"> </span>2022<span class=\"__13 _a_12\"> </span>2021<span class=\"__13 _1c0\"> </span>Kommersiell f<span class=\"__13 _990\"></span>astighetsutv<span class=\"__13 _990\"></span>eckling<span class=\"__13 _3e_9\"> </span><span class=\"ws1_13\">-66<span class=\"__13 _1014\"> </span>-<span class=\"__13 _990\"></span>170 <span class=\"__13 _1017\"> </span><span class=\"ls12_13 ws18_13\">23<span class=\"__13 _3f_9\"> </span></span>-43<span class=\"__13 _1014\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _989\"></span>70<span class=\"__13 _1c0\"> </span></span></span>Bostadsutveckling<span class=\"__13 _1029\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _989\"></span>1<span class=\"__13 _1016\"> </span><span class=\"lsf_13 ws15_13\">-37<span class=\"__13 _1030\"> </span></span>-1<span class=\"__13 _989\"></span>1<span class=\"__13 _1016\"> </span><span class=\"lsf_13 ws15_13\">-37<span class=\"__13 _1c0\"> </span></span></span>Summa<span class=\"__13 _1031\"> </span><span class=\"ls1b_12 ws23_13\">-76<span class=\"__13 _2d_9\"> </span></span><span class=\"ws24_13\">-207  <span class=\"__13 _1015\"> </span><span class=\"ls12_13 ws18_13\">23<span class=\"__13 _1032\"> </span></span></span>0<span class=\"__13 _1b_11\"> </span>-53<span class=\"__13 _2d_9\"> </span><span class=\"ws24_13\">-20<span class=\"__13 _1c0\"> </span></span><span class=\"ws24_13\"><span class=\"__13 _990\"></span>7  </span>Nedskrivningar/<span class=\"__13 _1033\"></span>\u00e5terf\u00f6ring av<span class=\"__13 _1033\"></span> n<span class=\"__13 _989\"></span>edskrivningar<span class=\"__13 _1c0\"> </span>Om<span class=\"__13 _989\"></span>s\u00e4t<span class=\"__13 _989\"></span>tning<span class=\"__13 _989\"></span>sfas<span class=\"__13 _989\"></span>tigh<span class=\"__13 _989\"></span>eter v\u00e4rd<span class=\"__13 _989\"></span>eras e<span class=\"__13 _989\"></span>nlig<span class=\"__13 _989\"></span>t IAS 2 Varul<span class=\"__13 _989\"></span>age<span class=\"__13 _989\"></span>r och v\u00e4r<span class=\"__13 _989\"></span>dera<span class=\"__13 _989\"></span>s d\u00e4rm<span class=\"__13 _989\"></span>ed till d<span class=\"__13 _989\"></span>et l\u00e4g<span class=\"__13 _989\"></span>sta av a<span class=\"__13 _989\"></span>nskaf<span class=\"__13 _989\"></span>fning<span class=\"__13 _989\"></span>sv\u00e4rd<span class=\"__13 _989\"></span>et och<span class=\"__13 _1c0\"> </span>nettof\u00f6rs\u00e4ljningsv\u00e4rdet<span class=\"__13 _989\"></span>.<span class=\"__13 _990\"></span> Justering till nettof\u00f6rs\u00e4ljningsv\u00e4rde via en nedskrivning redovisas liksom \u00e5terf\u00f6ring av gjorda<span class=\"__13 _1c0\"> </span>nedskrivningar i resultatr\u00e4kningen som produktions- och f\u00f6rvaltningskostnad. Nettof\u00f6rs\u00e4ljningsv\u00e4rdet p\u00e5verkas<span class=\"__13 _990\"></span> s\u00e5v\u00e4l <span class=\"ls1_13 ws1_13\"> </span>av fa<span class=\"__13 _989\"></span>stigh<span class=\"__13 _989\"></span>eten<span class=\"__13 _989\"></span>s typ o<span class=\"__13 _989\"></span>ch bel<span class=\"__13 _989\"></span>\u00e4ge<span class=\"__13 _989\"></span>nhet s<span class=\"__13 _989\"></span>om av ma<span class=\"__13 _989\"></span>rkna<span class=\"__13 _989\"></span>dens a<span class=\"__13 _989\"></span>vkastn<span class=\"__13 _989\"></span>ings<span class=\"__13 _989\"></span>kra<span class=\"__13 _1c0\"> </span>v.<span class=\"__13 _1c0\"> </span>F\u00f6r ytterligare beskrivning av verksamhetsgrenarna, se not<span class=\"__13 _990\"></span> 4. Oms\u00e4ttningsfastigheter indelas i f\u00e4rdiga fastigheter<span class=\"__13 _1033\"></span>,  <span class=\"__13 _1034\"></span>fastigheter under uppf\u00f6rande<span class=\"__13 _990\"></span> och exploateringsfastigheter.<span class=\"__13 _990\"></span> Not 23<span class=\"__13 _989\"></span>.<span class=\"ff2_13 ls1_13 ws1_13\"> Mat<span class=\"__13 _990\"></span>erial- och varulager<span class=\"__13 _1c0\"> </span></span>Mat<span class=\"__13 _989\"></span>erial<span class=\"__13 _989\"></span>- och va<span class=\"__13 _989\"></span>rula<span class=\"__13 _989\"></span>ger re<span class=\"__13 _989\"></span>dovi<span class=\"__13 _989\"></span>sas en<span class=\"__13 _989\"></span>ligt I<span class=\"__13 _989\"></span>AS 2 Varula<span class=\"__13 _989\"></span>ger, se not 1<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span>2022-<span class=\"__13 _1033\"></span>12-31<span class=\"__13 _4b_7\"> </span>2021<span class=\"__13 _990\"></span>-12-31<span class=\"__13 _1c0\"> </span>R\u00e5var<span class=\"__13 _990\"></span>or och f\u00f6rn\u00f6denhet<span class=\"__13 _1033\"></span>er<span class=\"__13 _4c_7\"> </span><span class=\"ws1_13\">484<span class=\"__13 _4d_7\"> </span>312<span class=\"__13 _1c0\"> </span></span>V<span class=\"__13 _1033\"></span>aror under tillverkning<span class=\"__13 _4e_7\"> </span><span class=\"ws1_13\">65<span class=\"__13 _1006\"> </span><span class=\"ls14_13 ws1a_13\">74<span class=\"__13 _1c0\"> </span></span></span>F<span class=\"__13 _990\"></span>\u00e4rdigvar<span class=\"__13 _990\"></span>or och handelsvar<span class=\"__13 _990\"></span>or<span class=\"__13 _4f_8\"> </span><span class=\"ls1f_12 ws29_12\">751<span class=\"__13 _1039\"> </span><span class=\"ls20_10 ws2a_12\">704<span class=\"__13 _1c0\"> </span></span></span>Summa<span class=\"__13 _1040\"> </span><span class=\"ws6_13\">1 300<span class=\"__13 _1041\"> </span>1 090<span class=\"__13 _1c0\"> </span></span>Det finns<span class=\"__13 _990\"></span> inga v\u00e4sent<span class=\"__13 _990\"></span>liga skillnader<span class=\"__13 _990\"></span> mellan redov<span class=\"__13 _990\"></span>isat v\u00e4r<span class=\"__13 _990\"></span>de f\u00f6r v<span class=\"__13 _1033\"></span>arulagret och dess ver<span class=\"__13 _990\"></span>kliga v\u00e4r<span class=\"__13 _990\"></span>de.<span class=\"__13 _1c0\"> </span>Ing<span class=\"__13 _989\"></span>en de<span class=\"__13 _989\"></span>l av varul<span class=\"__13 _989\"></span>agre<span class=\"__13 _989\"></span>t har ju<span class=\"__13 _989\"></span>stera<span class=\"__13 _989\"></span>ts till f<span class=\"__13 _989\"></span>\u00f6ljd a<span class=\"__13 _989\"></span>v att ne<span class=\"__13 _989\"></span>ttof\u00f6<span class=\"__13 _989\"></span>rs\u00e4l<span class=\"__13 _989\"></span>jnin<span class=\"__13 _989\"></span>gsv\u00e4rd<span class=\"__13 _989\"></span>et har \u00f6<span class=\"__13 _989\"></span>kat. Ing<span class=\"__13 _989\"></span>a varor h<span class=\"__13 _989\"></span>ar st\u00e4<span class=\"__13 _989\"></span>llts s<span class=\"__13 _989\"></span>om s\u00e4ker<span class=\"__13 _989\"></span>het f\u00f6<span class=\"__13 _989\"></span>r l\u00e5n oc<span class=\"__13 _989\"></span>h andr<span class=\"__13 _989\"></span>a f\u00f6rpl<span class=\"__13 _989\"></span>ikte<span class=\"__13 _989\"></span>lse<span class=\"__13 _989\"></span>r<span class=\"__13 _1033\"></span>.<span class=\"__13 _1c0\"> </span>No<span class=\"__13 _989\"></span>t 24<span class=\"__13 _989\"></span>.<span class=\"ff2_13 ls1_13 ws1_13\"> \u00d6vriga r\u00f6r<span class=\"__13 _1033\"></span>elsefor<span class=\"__13 _1033\"></span>dringar<span class=\"__13 _1c0\"> </span></span>Som \u00f6vriga r\u00f6relsefordringar redovisas ick<span class=\"__13 _990\"></span>e r\u00e4nteb\u00e4rande f<span class=\"__13 _990\"></span>ordringar i r\u00f6relsen. R\u00f6relsefordringarna ing\u00e5r i k<span class=\"__13 _990\"></span>oncernens verk<span class=\"__13 _990\"></span>samhetscyk<span class=\"__13 _1033\"></span>el och redo<span class=\"__13 _990\"></span>visas som<span class=\"__13 _990\"></span> oms\u00e4ttnin<span class=\"__13 _990\"></span>gstillg\u00e5nga<span class=\"__13 _990\"></span>r<span class=\"__13 _990\"></span>.<span class=\"__13 _1c0\"> </span>2022-<span class=\"__13 _1033\"></span>12-31<span class=\"__13 _4b_7\"> </span>2021<span class=\"__13 _990\"></span>-12-31<span class=\"__13 _1c0\"> </span>Kundf<span class=\"__13 _1033\"></span>ordringar p\u00e5 joint v<span class=\"__13 _990\"></span>entures <span class=\"__13 _1042\"> </span><span class=\"ws1_13\">1<span class=\"__13 _1010\"> </span>3<span class=\"__13 _1c0\"> </span></span>Kundf<span class=\"__13 _1033\"></span>ordringar<span class=\"__13 _1033\"></span>, \u00f6vriga<span class=\"__13 _1043\"> </span>15 171<span class=\"__13 _1044\"> </span>14 860<span class=\"__13 _1c0\"> </span>Andra r\u00f6r<span class=\"__13 _1033\"></span>elsefordringar<span class=\"__13 _1045\"> </span>7 910<span class=\"__13 _1041\"> </span>6 456<span class=\"__13 _1c0\"> </span>F<span class=\"__13 _990\"></span>\u00f6rutbetalda k<span class=\"__13 _990\"></span>ostnader och upplupna int<span class=\"__13 _990\"></span>\u00e4kter<span class=\"__13 _1046\"> </span><span class=\"ls22_10 ws2c_12\">4 645<span class=\"__13 _1047\"> </span><span class=\"ls15_13 wse_13\">3 893<span class=\"__13 _1c0\"> </span></span></span>Summa<span class=\"__13 _997\"> </span><span class=\"ls23_10 ws2d_11\">27 726<span class=\"__13 _1044\"> </span></span><span class=\"ws6_13\">25 212</span> <span class=\"__13 _1048\"> </span> <span class=\"__13 _1034\"></span>Var<span class=\"__13 _990\"></span>av finansiella instrument r<span class=\"__13 _1033\"></span>edovisat i not 6.  Kundf<span class=\"__13 _1033\"></span>ordringar<span class=\"__13 _5a_8\"> </span><span class=\"ws5_13\">15 172<span class=\"__13 _994\"> </span>14 863</span> <span class=\"__13 _1048\"> </span> <span class=\"__13 _1048\"> </span> <span class=\"__13 _5b_8\"></span>\u00d6vriga r\u00f6rels<span class=\"__13 _990\"></span>efor<span class=\"__13 _990\"></span>dringar inklusive upplupna r<span class=\"__13 _990\"></span>\u00e4ntein<span class=\"__13 _1033\"></span>t\u00e4kter<span class=\"__13 _5c_8\"> </span><span class=\"ls24_10 ws2f_11\">452<span class=\"__13 _5d_8\"> </span><span class=\"lsd_13 ws30_10\">206<span class=\"__13 _1c0\"> </span></span></span>15 624<span class=\"__13 _5e_7\"> </span>15 069      V<span class=\"__13 _1033\"></span>arav icke finansiella instrumen<span class=\"__13 _1033\"></span>t<span class=\"__13 _5f_7\"> </span>12 102<span class=\"__13 _1049\"> </span>10 143<span class=\"__13 _1c0\"> </span>Not 25<span class=\"__13 _989\"></span>.<span class=\"ff2_13 ls1_13 ws1_13\"> K<span class=\"__13 _1033\"></span>assa och b<span class=\"__13 _989\"></span>ank<span class=\"__13 _1c0\"> </span></span>Kass<span class=\"__13 _989\"></span>a och b<span class=\"__13 _989\"></span>ank b<span class=\"__13 _989\"></span>est\u00e5r a<span class=\"__13 _989\"></span>v kass<span class=\"__13 _989\"></span>a och di<span class=\"__13 _989\"></span>spo<span class=\"__13 _989\"></span>nibla m<span class=\"__13 _989\"></span>ede<span class=\"__13 _989\"></span>l p\u00e5 ba<span class=\"__13 _989\"></span>nk och m<span class=\"__13 _989\"></span>otsva<span class=\"__13 _989\"></span>rande k<span class=\"__13 _989\"></span>redi<span class=\"__13 _989\"></span>tins<span class=\"__13 _989\"></span>titut sa<span class=\"__13 _989\"></span>mt kort<span class=\"__13 _989\"></span>fri<span class=\"__13 _989\"></span>stiga pla<span class=\"__13 _989\"></span>cer<span class=\"__13 _989\"></span>inga<span class=\"__13 _989\"></span>r<span class=\"__13 _1033\"></span>. Ka<span class=\"__13 _989\"></span>ssa o<span class=\"__13 _989\"></span>ch ban<span class=\"__13 _989\"></span>k uppg<span class=\"__13 _989\"></span>\u00e5r till 10 014 (10 947) Mkr, varav ko<span class=\"__13 _989\"></span>rt<span class=\"__13 _989\"></span>frist<span class=\"__13 _989\"></span>iga pl<span class=\"__13 _989\"></span>ace<span class=\"__13 _989\"></span>ringa<span class=\"__13 _989\"></span>r uppg<span class=\"__13 _989\"></span>\u00e5r til<span class=\"__13 _989\"></span>l 2 807 (575) Mkr per balansdagen. Not 22. Oms<span class=\"__13 _990\"></span>\u00e4ttningsfastig <span class=\"__13 _1034\"></span>he<span class=\"__13 _990\"></span>ter<span class=\"__13 _990\"></span>/Projektutveckling forts.<span class=\"__13 _1c0\"> </span>Skillnad mellan verkligt <span class=\"__13 _990\"></span>v\u00e4rde och redo<span class=\"__13 _1033\"></span>visat v\u00e4rde p\u00e5 oms\u00e4ttningsfas<span class=\"__13 _990\"></span>tigheterna<span class=\"__13 _1c0\"> </span>Mdr kr<span class=\"__13 _1c0\"> </span>\u00d6verv<span class=\"__13 _990\"></span>\u00e4rde 2022-<span class=\"__13 _1033\"></span>12-31<span class=\"__13 _1c0\"> </span>\u00d6verv<span class=\"__13 _990\"></span>\u00e4rde 2021<span class=\"__13 _990\"></span>-12-31<span class=\"__13 _1c0\"> </span>K<span class=\"__13 _990\"></span>ommersiell fastighetsutv<span class=\"__13 _990\"></span>eckling<span class=\"__13 _1c0\"> </span>F<span class=\"__13 _990\"></span>\u00e4rdigst\u00e4llda pr<span class=\"__13 _1033\"></span>ojekt<span class=\"__13 _1050\"> </span><span class=\"ws1_13\">1,2<span class=\"__13 _1051\"> </span><span class=\"lsb_13 ws31_10\">3,5<span class=\"__13 _1c0\"> </span></span></span>Exploateringsf<span class=\"__13 _990\"></span>astigheter<span class=\"__13 _1052\"> </span><span class=\"ls15_13 ws1b_13\">1,1<span class=\"__13 _1012\"> </span></span>1,5<span class=\"__13 _1c0\"> </span>P\u00e5g\u00e5ende projek<span class=\"__13 _990\"></span>t<span class=\"__13 _1c0\"> </span>1)<span class=\"__13 _1c0\"> </span>7,<span class=\"__13 _1053\"></span>8<span class=\"__13 _1054\"> </span><span class=\"ls1_13 ws1_13\">6,8<span class=\"__13 _1c0\"> </span></span>10,2<span class=\"__13 _1055\"> </span>11,8<span class=\"__13 _1c0\"> </span>Bostadsutveckling<span class=\"__13 _1c0\"> </span>R\u00e5mark och exploateringsf<span class=\"__13 _1033\"></span>astigheter<span class=\"__13 _1056\"> </span><span class=\"ws1_13\">4,3<span class=\"__13 _1057\"> </span><span class=\"ls13_13 ws19_13\">4,0<span class=\"__13 _1c0\"> </span></span></span>Summa<span class=\"__13 _1058\"> </span>14,5<span class=\"__13 _6a_8\"> </span>15,8<span class=\"__13 _1c0\"> </span>1)  <span class=\"__13 _1034\"></span>Bed\u00f6mt marknadsv\u00e4rde. Intern v<span class=\"__13 _990\"></span>\u00e4rdering med v\u00e4rdet<span class=\"__13 _990\"></span>idpunkt vid respektive f\u00e4rdigst\u00e4llande<span class=\"__13 _1c0\"> </span>.<span class=\"__13 _1c0\"> </span>St\u00e4llda s\u00e4k<span class=\"__13 _1033\"></span>erheter<span class=\"__13 _1c0\"> </span>Om<span class=\"__13 _989\"></span>s\u00e4t<span class=\"__13 _989\"></span>tning<span class=\"__13 _989\"></span>sfas<span class=\"__13 _989\"></span>tigh<span class=\"__13 _989\"></span>eter so<span class=\"__13 _989\"></span>m st\u00e4ll<span class=\"__13 _989\"></span>ts som s<span class=\"__13 _989\"></span>\u00e4kerh<span class=\"__13 _989\"></span>et f\u00f6r l\u00e5<span class=\"__13 _989\"></span>n och a<span class=\"__13 _989\"></span>ndra f\u00f6<span class=\"__13 _989\"></span>rplik<span class=\"__13 _989\"></span>tel<span class=\"__13 _989\"></span>ser up<span class=\"__13 _989\"></span>pg\u00e5<span class=\"__13 _989\"></span>r till 0 (0) Mkr, se not 3<span class=\"__13 _989\"></span>3.<span class=\"__13 _1c0\"> </span>\u00d6vrigt<span class=\"__13 _1c0\"> </span>Upp<span class=\"__13 _989\"></span>gif<span class=\"__13 _989\"></span>t om ak<span class=\"__13 _989\"></span>tivera<span class=\"__13 _989\"></span>de r\u00e4nt<span class=\"__13 _989\"></span>or red<span class=\"__13 _989\"></span>ovisa<span class=\"__13 _989\"></span>s i not 15<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span>Inves<span class=\"__13 _989\"></span>teri<span class=\"__13 _989\"></span>ngs\u00e5<span class=\"__13 _989\"></span>tagan<span class=\"__13 _989\"></span>de avs<span class=\"__13 _989\"></span>een<span class=\"__13 _989\"></span>de r\u00e5m<span class=\"__13 _989\"></span>ark oc<span class=\"__13 _989\"></span>h explo<span class=\"__13 _989\"></span>ateri<span class=\"__13 _989\"></span>ngs<span class=\"__13 _989\"></span>fasti<span class=\"__13 _989\"></span>ghete<span class=\"__13 _989\"></span>r som \u00e4n<span class=\"__13 _989\"></span>nu ej \u00e4r i S<span class=\"__13 _989\"></span>kanska<span class=\"__13 _989\"></span>s \u00e4go, up<span class=\"__13 _989\"></span>pg\u00e5r ti<span class=\"__13 _989\"></span>ll <span class=\"ws1_13\"> </span>6,5 (<span class=\"__13 _990\"></span>6,7) miljarder kronor<span class=\"__13 _1c0\"> </span><span class=\"__13 _1033\"></span>.<span class=\"__13 _1c0\"> </span>Koncern\u00f6<span class=\"__13 _990\"></span>versikt<span class=\"__13 _1035\"> </span>V<span class=\"__13 _1033\"></span>erksamhet<span class=\"__13 _1036\"> </span>Bolagsstyrning<span class=\"__13 _1035\"> </span>H\u00e5llbarhet<span class=\"__13 _1037\"> </span><span class=\"ff1_13\">Finansiell information<span class=\"__13 _1c0\"> </span></span>159<span class=\"__13 _989\"></span> <span class=\"__13 _1038\"> </span><span class=\"fs3_13 ls1_13 ws1_13\">Sk<span class=\"__13 _1033\"></span>anska \u00c5rs- och h\u00e5llbarhetsredovisning 2022<span class=\"__13 _1c0\"> </span></span>Finansiell analys  <span class=\"__13 _4a_9\"> </span> Koncernr<span class=\"__13 _1033\"></span>esultat  <span class=\"__13 _4a_9\"> </span> <span class=\"ff1_13\">Noter</span>  <span class=\"__13 _4a_9\"> </span> Nya ers\u00e4ttningsriktlinjer <span class=\"__13 _4a_9\"> </span>Revisionsber<span class=\"__13 _990\"></span>\u00e4ttelse  <span class=\"__13 _4a_9\"> </span> Revisorns h\u00e5llbarhe<span class=\"__13 _990\"></span>tsrapport <span class=\"__13 _4a_9\"> </span> Kv<span class=\"__13 _990\"></span>artalsinf<span class=\"__13 _990\"></span>ormation  <span class=\"__13 _4a_9\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__13 _990\"></span>ester<span class=\"__13 _990\"></span>arkalender  <span class=\"__13 _4a_9\"> </span> Adr<span class=\"__13 _990\"></span>esser<span class=\"__13 _1c0\"> </span><div class=\"t_13 m0_13 h2_13 ff1_13 fs0_13 fc0_13 sc0_13 ls2a_10 ws36_10\" style=\"left:0.009986877px; bottom:649.6712px;\">No<span class=\"__13 _989\"></span>t 26.<span class=\"ff2_13 ls1_13 ws1_13\"> Eget k<span class=\"__13 _990\"></span>apital/R<span class=\"__13 _990\"></span>esultat per ak<span class=\"__13 _990\"></span>tie<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:0.009986877px; bottom:623.88104px;\">Eget k<span class=\"__13 _1033\"></span>ap<span class=\"__13 _989\"></span>it<span class=\"__13 _990\"></span>al i k<span class=\"__13 _990\"></span>oncernen f\u00f6rdelas p\u00e5 eget kapit<span class=\"__13 _990\"></span>al h\u00e4nf\u00f6rligt t<span class=\"__13 _990\"></span>ill aktie\u00e4garna och innehav utan best\u00e4mmande inflytande.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.009986877px; bottom:607.30084px;\">Inn<span class=\"__13 _989\"></span>ehav u<span class=\"__13 _989\"></span>tan be<span class=\"__13 _989\"></span>st\u00e4mm<span class=\"__13 _989\"></span>ande i<span class=\"__13 _989\"></span>nfly<span class=\"__13 _989\"></span>tand<span class=\"__13 _989\"></span>e utg\u00f6r 0,<span class=\"__13 _989\"></span>3 pro<span class=\"__13 _989\"></span>cent a<span class=\"__13 _989\"></span>v totala e<span class=\"__13 _989\"></span>gna kapi<span class=\"__13 _989\"></span>talet<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:0.009986877px; bottom:590.72064px;\">Eget k<span class=\"__13 _1033\"></span>ap<span class=\"__13 _989\"></span>it<span class=\"__13 _990\"></span>al har under \u00e5ret<span class=\"__13 _990\"></span> f\u00f6r\u00e4ndrat sig enligt<span class=\"__13 _990\"></span> f\u00f6ljande.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 lsa_13 ws10_13\" style=\"left:385.0255px; bottom:563.9658px;\">2022<span class=\"__13 _6b_7\"> </span>2021<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:0.009986877px; bottom:549.76984px;\">Ing\u00e5ende balans<span class=\"__13 _6c_7\"> </span>45 465<span class=\"__13 _998\"> </span>38 385</div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:535.57385px;\"> <span class=\"__13 _1048\"> </span> <span class=\"__13 _1034\"></span>varav innehav ut<span class=\"__13 _990\"></span>an best\u00e4mmande inflytande<span class=\"__13 _6d_6\"> </span><span class=\"ws1_13\">114<span class=\"__13 _1026\"> </span><span class=\"ls24_10 ws2f_11\">97<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:0.009986877px; bottom:507.18182px;\">\u00c5rets t<span class=\"__13 _990\"></span>otalresult<span class=\"__13 _990\"></span>at<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:492.98584px;\">\u00c5rets r<span class=\"__13 _990\"></span>esultat h\u00e4nf<span class=\"__13 _990\"></span>\u00f6rligt till </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws37_10\" style=\"left:0.009986877px; bottom:478.78986px;\"> Aktie\u00e4garna<span class=\"__13 _6e_6\"> </span><span class=\"ws5_13\">8 256<span class=\"__13 _1041\"> </span>6 864</span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:464.59384px;\"> <span class=\"__13 _1048\"> </span>Innehav utan best<span class=\"__13 _990\"></span>\u00e4mmande inflytande<span class=\"__13 _6f_6\"> </span><span class=\"ls2b_10 ws38_10\">28<span class=\"__13 _1026\"> </span><span class=\"ls12_13 ws18_13\">23<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:0.009986877px; bottom:436.20184px;\">\u00d6vrigt tot<span class=\"__13 _990\"></span>alresultat<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:0.009986877px; bottom:422.00583px;\">Post<span class=\"__13 _990\"></span>er som int<span class=\"__13 _990\"></span>e kommer att omklassificer<span class=\"__13 _990\"></span>as till periodens resultat<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:407.80984px;\">Omv<span class=\"__13 _990\"></span>\u00e4rderingar av f<span class=\"__13 _1033\"></span>\u00f6rm\u00e5nsb<span class=\"__13 _989\"></span>est<span class=\"__13 _1033\"></span>\u00e4mda p<span class=\"__13 _989\"></span>ensionsplaner<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h7_13 ff2_13 fs5_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:208.71548px; bottom:410.85028px;\">1)<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:385.0255px; bottom:407.81998px;\">3 818<span class=\"__13 _1041\"> </span>2 585<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:393.624px;\">Skatt h\u00e4nf<span class=\"__13 _990\"></span>\u00f6rlig till poster som in<span class=\"__13 _1033\"></span>te kommer att omklassificer<span class=\"__13 _990\"></span>as till periodens resultat<span class=\"__13 _1000\"> </span><span class=\"lse_13 ws14_13\">-7<span class=\"__13 _989\"></span>9<span class=\"__13 _989\"></span>2<span class=\"__13 _1059\"> </span><span class=\"ls1f_12 ws29_12\">-575<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:379.42798px;\">Summa<span class=\"__13 _1060\"> </span><span class=\"ls2c_9 wse_13\">3 026<span class=\"__13 _1041\"> </span></span><span class=\"ws6_13\">2 010<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:0.009986877px; bottom:351.03598px;\">Post<span class=\"__13 _990\"></span>er som har eller k<span class=\"__13 _1033\"></span>ommer att omklassificeras till periodens resultat<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:336.84px;\">Omr\u00e4kningsdiff<span class=\"__13 _990\"></span>erenser h\u00e4nf<span class=\"__13 _1033\"></span>\u00f6rliga till aktie\u00e4garna<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h7_13 ff2_13 fs5_13 fc0_13 sc0_13 ls2d_8 ws39_9\" style=\"left:192.90892px; bottom:339.87485px;\">2)<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:385.0255px; bottom:336.84454px;\">2 290<span class=\"__13 _1047\"> </span>1 808<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:322.64853px;\">Omr\u00e4kningsdiff<span class=\"__13 _990\"></span>erenser h\u00e4nf<span class=\"__13 _1033\"></span>\u00f6rliga till innehav utan best\u00e4mmande inflytande<span class=\"__13 _1061\"> </span><span class=\"ws1_13\">14<span class=\"__13 _1062\"> </span>7<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:308.45255px;\">S\u00e4kring av valut<span class=\"__13 _990\"></span>arisk i utlandsverks<span class=\"__13 _990\"></span>amheter<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h7_13 ff2_13 fs5_13 fc0_13 sc0_13 ls2d_8 ws39_9\" style=\"left:169.84082px; bottom:311.48465px;\">2)<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls7_13 ws3a_9\" style=\"left:397.53842px; bottom:308.45435px;\">81<span class=\"__13 _1012\"> </span><span class=\"ls16_13 ws1d_13\">40<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:294.25836px;\">P\u00e5verk<span class=\"__13 _990\"></span>an av kass<span class=\"__13 _990\"></span>afl\u00f6dess\u00e4kringar<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h7_13 ff2_13 fs5_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:134.18753px; bottom:297.2897px;\">3)<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2b_10 ws38_10\" style=\"left:391.29596px; bottom:294.2594px;\">286<span class=\"__13 _1057\"> </span><span class=\"ls1_13 ws1_13\">115<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:280.0634px;\">Skatt h\u00e4nf<span class=\"__13 _990\"></span>\u00f6rligt till poster som har<span class=\"__13 _990\"></span> eller kommer<span class=\"__13 _990\"></span> att omklassificeras till <span class=\"ws1_13\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:269.016px;\">periodens resultat<span class=\"__13 _1063\"> </span><span class=\"lse_13 ws14_13\">-19<span class=\"__13 _1005\"> </span></span><span class=\"ws1_13\">-3<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:254.82px;\">Summa<span class=\"__13 _1060\"> </span><span class=\"ws6_13\">2 653<span class=\"__13 _1064\"> </span>1 966<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h8_13 ff2_13 fs4_13 fc0_13 sc0_13 ls1_13 ws3b_9\" style=\"left:0.009986877px; bottom:235.52904px;\">1)  <span class=\"__13 _5b_8\"></span>Omv\u00e4<span class=\"__13 _989\"></span>rder<span class=\"__13 _989\"></span>inga<span class=\"__13 _989\"></span>r av f\u00f6r<span class=\"__13 _989\"></span>m\u00e5ns<span class=\"__13 _989\"></span>bes<span class=\"__13 _989\"></span>t\u00e4md<span class=\"__13 _989\"></span>a pen<span class=\"__13 _989\"></span>sio<span class=\"__13 _989\"></span>nspl<span class=\"__13 _989\"></span>ane<span class=\"__13 _989\"></span>r<span class=\"__13 _1033\"></span>, 3 81<span class=\"__13 _989\"></span>8 (2 585) M<span class=\"__13 _989\"></span>kr<span class=\"__13 _990\"></span>, til<span class=\"__13 _989\"></span>lsa<span class=\"__13 _989\"></span>mman<span class=\"__13 _989\"></span>s med s<span class=\"__13 _989\"></span>katt -792 (-5<span class=\"__13 _989\"></span>75) Mkr, total<span class=\"__13 _989\"></span>t 3 026 (2 010) Mkr </div><div class=\"t_13 m0_13 h8_13 ff2_13 fs4_13 fc0_13 sc0_13 ls2e_8 ws3c_9\" style=\"left:7.521385px; bottom:225.77904px;\">utg\u00f6r k<span class=\"__13 _1033\"></span>oncernens totala<span class=\"__13 _990\"></span> p\u00e5verkan<span class=\"__13 _1033\"></span> p<span class=\"__13 _989\"></span>\u00e5<span class=\"__13 _990\"></span> \u00f6vrigt<span class=\"__13 _990\"></span> total<span class=\"__13 _990\"></span>resultat<span class=\"__13 _990\"></span> av omv<span class=\"__13 _990\"></span>\u00e4rderingar pensioner<span class=\"__13 _1033\"></span> redovisade enligt I<span class=\"__13 _990\"></span>AS 1<span class=\"__13 _990\"></span>9 och r<span class=\"__13 _990\"></span>edovisas <span class=\"ls1_13 ws1_13\"> </span></div><div class=\"t_13 m0_13 h8_13 ff2_13 fs4_13 fc0_13 sc0_13 ls2e_8 ws3c_9\" style=\"left:7.521385px; bottom:216.02904px;\">i balanserade<span class=\"__13 _990\"></span> vinstmedel.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h8_13 ff2_13 fs4_13 fc0_13 sc0_13 ls1_13 ws3b_9\" style=\"left:0.009986877px; bottom:204.43823px;\">2)  <span class=\"__13 _1034\"></span>O<span class=\"__13 _989\"></span>mr\u00e4<span class=\"__13 _989\"></span>knin<span class=\"__13 _989\"></span>gsd<span class=\"__13 _989\"></span>iffe<span class=\"__13 _989\"></span>rens<span class=\"__13 _989\"></span>er h\u00e4<span class=\"__13 _989\"></span>nf\u00f6rl<span class=\"__13 _989\"></span>iga ti<span class=\"__13 _989\"></span>ll ak<span class=\"__13 _989\"></span>tie\u00e4<span class=\"__13 _989\"></span>garn<span class=\"__13 _989\"></span>a, 2 290 (1 8<span class=\"__13 _989\"></span>08) Mkr s<span class=\"__13 _989\"></span>amt s<span class=\"__13 _989\"></span>\u00e4kri<span class=\"__13 _989\"></span>ng av val<span class=\"__13 _989\"></span>utari<span class=\"__13 _989\"></span>sk i utl<span class=\"__13 _989\"></span>and<span class=\"__13 _989\"></span>sverk<span class=\"__13 _989\"></span>samh<span class=\"__13 _989\"></span>eter, 81 (40) Mkr, tota<span class=\"__13 _989\"></span>lt </div><div class=\"t_13 m0_13 h8_13 ff2_13 fs4_13 fc0_13 sc0_13 ls2e_8 ws3c_9\" style=\"left:7.521385px; bottom:194.68823px;\">2 371<span class=\"__13 _990\"></span> (1<span class=\"__13 _990\"></span> 848) Mkr<span class=\"__13 _1033\"></span>, utg\u00f6r<span class=\"__13 _1033\"></span> koncernens f\u00f6r\u00e4ndring<span class=\"__13 _990\"></span> av omr\u00e4kn<span class=\"__13 _990\"></span>ingsreserv. </div><div class=\"t_13 m0_13 h8_13 ff2_13 fs4_13 fc0_13 sc0_13 ls1_13 ws3b_9\" style=\"left:0.009986877px; bottom:183.09743px;\">3)  <span class=\"__13 _5b_8\"></span>P\u00e5ver<span class=\"__13 _989\"></span>kan av ka<span class=\"__13 _989\"></span>ssaf<span class=\"__13 _989\"></span>l\u00f6d<span class=\"__13 _989\"></span>ess<span class=\"__13 _989\"></span>\u00e4kri<span class=\"__13 _989\"></span>ngar 2<span class=\"__13 _989\"></span>86 (115) M<span class=\"__13 _989\"></span>kr, tills<span class=\"__13 _989\"></span>amm<span class=\"__13 _989\"></span>ans me<span class=\"__13 _989\"></span>d skat<span class=\"__13 _989\"></span>t -1<span class=\"__13 _1033\"></span>9 (-3) M<span class=\"__13 _989\"></span>kr, totalt 267 (11<span class=\"__13 _989\"></span>2) Mkr ut<span class=\"__13 _989\"></span>g\u00f6r kon<span class=\"__13 _989\"></span>cer<span class=\"__13 _989\"></span>nen<span class=\"__13 _989\"></span>s f\u00f6r\u00e4n<span class=\"__13 _989\"></span>dri<span class=\"__13 _989\"></span>ng av </div><div class=\"t_13 m0_13 h8_13 ff2_13 fs4_13 fc0_13 sc0_13 ls2e_8 ws3c_9\" style=\"left:7.521385px; bottom:173.34743px;\">reserv f\u00f6r k<span class=\"__13 _1033\"></span>a<span class=\"__13 _989\"></span>ssafl\u00f6dess\u00e4kring.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 lsa_13 ws10_13\" style=\"left:884.9625px; bottom:619.43085px;\">2022<span class=\"__13 _6b_7\"> </span>2021<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:499.5161px; bottom:603.39667px;\">\u00c5rets \u00f6<span class=\"__13 _990\"></span>vrigt totalr<span class=\"__13 _1033\"></span>esultat efter skatt<span class=\"__13 _1065\"> </span><span class=\"ls2f_8 ws3d_9\">5 67<span class=\"__13 _989\"></span>9<span class=\"__13 _1047\"> </span><span class=\"ls7_13 ws12_13\">3 977<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:499.5161px; bottom:575.00464px;\">\u00c5rets t<span class=\"__13 _990\"></span>otalresult<span class=\"__13 _990\"></span>at<span class=\"__13 _4e_7\"> </span>13 963<span class=\"__13 _998\"> </span>10 863</div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:560.80865px;\"> <span class=\"__13 _1048\"> </span>varav<span class=\"__13 _990\"></span> h\u00e4nf\u00f6rligt till aktie\u00e4garna<span class=\"__13 _1066\"> </span>13 920<span class=\"__13 _1044\"> </span>10 834</div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:546.6127px;\"> <span class=\"__13 _1048\"> </span> <span class=\"__13 _1034\"></span>varav h\u00e4nf\u00f6rligt till innehav<span class=\"__13 _990\"></span> utan best\u00e4mmande inflyt<span class=\"__13 _1033\"></span>ande<span class=\"__13 _1067\"> </span><span class=\"ws1_13\">43<span class=\"__13 _1026\"> </span>30<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:499.5161px; bottom:518.22064px;\">\u00d6vriga f\u00f6r\u00e4ndringar<span class=\"__13 _990\"></span> i eget kapit<span class=\"__13 _990\"></span>al som ej ing\u00e5r i \u00e5re<span class=\"__13 _990\"></span>ts totalr<span class=\"__13 _990\"></span>esultat<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:504.02466px;\">Utdelning till aktie\u00e4garna<span class=\"__13 _1068\"> </span>-4 124<span class=\"__13 _7a_5\"> </span>-3 917<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:489.82867px;\">Utdelning till innehav ut<span class=\"__13 _990\"></span>an best\u00e4mmande inflyt<span class=\"__13 _990\"></span>ande<span class=\"__13 _7b_5\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _989\"></span>3<span class=\"__13 _1051\"> </span>-1<span class=\"__13 _989\"></span>3<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:475.63266px;\">P\u00e5verk<span class=\"__13 _990\"></span>an av aktier<span class=\"__13 _990\"></span>elaterade ers\u00e4ttningar<span class=\"__13 _990\"></span> <span class=\"__13 _7c_5\"> </span><span class=\"lsa_13 ws10_13\">471<span class=\"__13 _5d_8\"> </span></span><span class=\"ws1_13\">388<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:461.43668px;\">\u00c5t<span class=\"__13 _1033\"></span>erk\u00f6p aktier<span class=\"__13 _7d_4\"> </span><span class=\"ws1_13\">-507<span class=\"__13 _7e_4\"> </span>-242<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:499.5161px; bottom:447.24066px;\">Summa<span class=\"__13 _7f_4\"> </span><span class=\"ws6_13\">-4 174<span class=\"__13 _994\"> </span>-3 784<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:499.5161px; bottom:418.58475px;\">Utg\u00e5ende eget k<span class=\"__13 _1033\"></span>apital<span class=\"__13 _1069\"> </span>55 255<span class=\"__13 _996\"> </span>45 465</div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:404.38876px;\"> <span class=\"__13 _1048\"> </span> <span class=\"__13 _1034\"></span>varav innehav ut<span class=\"__13 _990\"></span>an best\u00e4mmande inflytande<span class=\"__13 _1070\"> </span><span class=\"ws1_13\">144<span class=\"__13 _1071\"> </span>114<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws6_13\" style=\"left:499.5161px; bottom:382.83606px;\">Eget k<span class=\"__13 _1033\"></span>apital h\u00e4nf\u00f6rligt till aktie\u00e4garna f\u00f6r<span class=\"__13 _990\"></span>delas p\u00e5:<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws4_13\" style=\"left:859.4283px; bottom:366.25586px;\">2022-<span class=\"__13 _1033\"></span>12-31<span class=\"__13 _4b_7\"> </span>2021<span class=\"__13 _990\"></span>-12-31<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:499.5161px; bottom:352.05988px;\">Aktiekapit<span class=\"__13 _1033\"></span>al<span class=\"__13 _1072\"> </span><span class=\"ws5_13\">1 260<span class=\"__13 _1047\"> </span>1 260<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:337.86386px;\">Tillskjutet k<span class=\"__13 _1033\"></span>apital<span class=\"__13 _1073\"> </span>4 186<span class=\"__13 _6b_7\"> </span>3 715<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:499.5161px; bottom:323.66788px;\">Reserver<span class=\"__13 _7f_4\"> </span><span class=\"ws5_13\">5 504<span class=\"__13 _1041\"> </span>2 866<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:309.47186px;\">Balanserat result<span class=\"__13 _990\"></span>at<span class=\"__13 _1074\"> </span>44 161<span class=\"__13 _994\"> </span>37 510<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:499.5161px; bottom:295.27585px;\">Summa<span class=\"__13 _7f_4\"> </span><span class=\"ws6_13\">55 111<span class=\"__13 _1044\"> </span>45 351<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls17_13 ws25_12\" style=\"left:499.5161px; bottom:270.14166px;\">Tillskjutet k<span class=\"__13 _1033\"></span>apital<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:499.5161px; bottom:259.09427px;\">Inb<span class=\"__13 _989\"></span>etalt ka<span class=\"__13 _989\"></span>pital ut\u00f6ve<span class=\"__13 _989\"></span>r kvot<span class=\"__13 _989\"></span>v\u00e4rd<span class=\"__13 _989\"></span>e vid his<span class=\"__13 _989\"></span>tori<span class=\"__13 _989\"></span>ska nyemis<span class=\"__13 _989\"></span>sio<span class=\"__13 _989\"></span>ner re<span class=\"__13 _989\"></span>dovis<span class=\"__13 _989\"></span>as so<span class=\"__13 _989\"></span>m tills<span class=\"__13 _989\"></span>kjutet ka<span class=\"__13 _989\"></span>pital<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:499.5161px; bottom:242.51407px;\">F\u00f6r\u00e4<span class=\"__13 _989\"></span>ndrin<span class=\"__13 _989\"></span>gen u<span class=\"__13 _989\"></span>nder 20<span class=\"__13 _989\"></span>22 och 20<span class=\"__13 _989\"></span>21 h\u00e4nf\u00f6<span class=\"__13 _989\"></span>r sig til<span class=\"__13 _989\"></span>l akti<span class=\"__13 _989\"></span>erel<span class=\"__13 _989\"></span>atera<span class=\"__13 _989\"></span>de er<span class=\"__13 _989\"></span>s\u00e4t<span class=\"__13 _989\"></span>tning<span class=\"__13 _989\"></span>ar och u<span class=\"__13 _989\"></span>ppg<span class=\"__13 _989\"></span>\u00e5r till 471 (38<span class=\"__13 _989\"></span>8<span class=\"__13 _990\"></span>) Mk<span class=\"__13 _989\"></span>r<span class=\"__13 _990\"></span>.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff2_13 fs1_13 fc1_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:726.297px;\">Koncern\u00f6<span class=\"__13 _990\"></span>versikt<span class=\"__13 _1035\"> </span>V<span class=\"__13 _1033\"></span>erksamhet<span class=\"__13 _1036\"> </span>Bolagsstyrning<span class=\"__13 _1035\"> </span>H\u00e5llbarhet<span class=\"__13 _1037\"> </span><span class=\"ff1_13\">Finansiell information<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h5_13 ff2_13 fs2_13 fc1_13 sc0_13 ls30_8 ws3e_9\" style=\"left:0.009986877px; bottom:2.079193px;\">160 <span class=\"__13 _1038\"> </span><span class=\"fs3_13 ls1_13 ws1_13\">Skansk<span class=\"__13 _990\"></span>a \u00c5rs- och h\u00e5llbarhetsredo<span class=\"__13 _990\"></span>visning 2022<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff2_13 fs1_13 fc1_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:698.65924px;\">Finansiell analys  <span class=\"__13 _4a_9\"> </span> Koncernr<span class=\"__13 _1033\"></span>esultat  <span class=\"__13 _4a_9\"> </span> <span class=\"ff1_13\">Noter</span>  <span class=\"__13 _4a_9\"> </span> Nya ers\u00e4ttningsriktlinjer <span class=\"__13 _4a_9\"> </span>Revisionsber<span class=\"__13 _990\"></span>\u00e4ttelse  <span class=\"__13 _4a_9\"> </span> Revisorns h\u00e5llbarhe<span class=\"__13 _990\"></span>tsrapport <span class=\"__13 _4a_9\"> </span> Kv<span class=\"__13 _990\"></span>artalsinf<span class=\"__13 _990\"></span>ormation  <span class=\"__13 _4a_9\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__13 _990\"></span>ester<span class=\"__13 _990\"></span>arkalender  <span class=\"__13 _4a_9\"> </span> Adr<span class=\"__13 _990\"></span>esser<span class=\"__13 _1c0\"> </span></div>Reserv<span class=\"__13 _990\"></span>er<span class=\"__13 _1c0\"> </span>2022-<span class=\"__13 _1033\"></span>12-31<span class=\"__13 _4b_7\"> </span>2021<span class=\"__13 _990\"></span>-12-31<span class=\"__13 _1c0\"> </span>Omr\u00e4kningsres<span class=\"__13 _990\"></span>erv<span class=\"__13 _1075\"> </span><span class=\"ws5_13\">5 631<span class=\"__13 _1047\"> </span><span class=\"lsc_13 ws12_13\">3 259<span class=\"__13 _1c0\"> </span></span></span>Reserv f<span class=\"__13 _1033\"></span>\u00f6r kassafl\u00f6dess\u00e4kring<span class=\"__13 _1076\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _989\"></span>27<span class=\"__13 _1077\"> </span><span class=\"lsb_13 ws31_10\">-394<span class=\"__13 _1c0\"> </span></span></span>Summa<span class=\"__13 _1040\"> </span><span class=\"ws6_13\">5 504<span class=\"__13 _1078\"> </span>2 866<span class=\"__13 _1c0\"> </span></span>A<span class=\"__13 _990\"></span>vst\u00e4mning r<span class=\"__13 _990\"></span>eserver<span class=\"__13 _1c0\"> </span>2022<span class=\"__13 _6b_7\"> </span>2021<span class=\"__13 _1c0\"> </span>Omr\u00e4kningsreserv<span class=\"__13 _1c0\"> </span>Ing\u00e5ende omr\u00e4kningsres<span class=\"__13 _990\"></span>erv<span class=\"__13 _1042\"> </span><span class=\"lsc_13 ws12_13\">3 259<span class=\"__13 _8a_3\"> </span></span>1 412<span class=\"__13 _1c0\"> </span>\u00c5rets omr<span class=\"__13 _990\"></span>\u00e4kningsdiffer<span class=\"__13 _990\"></span>enser<span class=\"__13 _8b_3\"> </span>2 290<span class=\"__13 _1047\"> </span>1 808<span class=\"__13 _1c0\"> </span>S\u00e4kring av valut<span class=\"__13 _990\"></span>arisk i utlandsverks<span class=\"__13 _990\"></span>amhet<span class=\"__13 _8c_4\"> </span><span class=\"ls7_13 ws3a_9\">81<span class=\"__13 _1012\"> </span><span class=\"ls16_13 ws1d_13\">40<span class=\"__13 _1c0\"> </span></span></span>Utg\u00e5ende omr\u00e4kningsr<span class=\"__13 _990\"></span>eserv<span class=\"__13 _8d_3\"> </span>5 631<span class=\"__13 _1041\"> </span><span class=\"ls31_8 ws3f_8\">3 259<span class=\"__13 _1c0\"> </span></span>Reserv f<span class=\"__13 _990\"></span>\u00f6r kass<span class=\"__13 _990\"></span>afl\u00f6dess\u00e4kring<span class=\"__13 _1c0\"> </span>Ing\u00e5ende s\u00e4kringsreserv<span class=\"__13 _8e_4\"> </span><span class=\"lsb_13 ws31_10\">-394<span class=\"__13 _1077\"> </span></span><span class=\"ws1_13\">-506<span class=\"__13 _1c0\"> </span></span>K<span class=\"__13 _990\"></span>assafl\u00f6dess\u00e4kringar redo<span class=\"__13 _990\"></span>visade i \u00f6vrigt to<span class=\"__13 _990\"></span>talresultat<span class=\"__13 _1c0\"> </span>\u00c5rets s\u00e4kringar<span class=\"__13 _8f_3\"> </span><span class=\"ls15_13 ws1b_13\">266<span class=\"__13 _1057\"> </span><span class=\"lsf_13 ws15_13\">-37<span class=\"__13 _1c0\"> </span></span></span>Uppl\u00f6st mot r<span class=\"__13 _990\"></span>esultatr\u00e4kningen<span class=\"__13 _1079\"> </span><span class=\"lsd_13 ws30_10\">20<span class=\"__13 _4d_7\"> </span><span class=\"ls24_10 ws2f_11\">152<span class=\"__13 _1c0\"> </span></span></span>Skatt h\u00e4nf<span class=\"__13 _990\"></span>\u00f6rlig till \u00e5rets s\u00e4kringar<span class=\"__13 _1080\"> </span><span class=\"lse_13 ws14_13\">-19<span class=\"__13 _1005\"> </span></span><span class=\"ws1_13\">-3<span class=\"__13 _1c0\"> </span></span>Utg\u00e5ende s\u00e4kringsres<span class=\"__13 _990\"></span>erv<span class=\"__13 _1081\"> </span><span class=\"ls32_8 ws40_8\">-12<span class=\"__13 _989\"></span>7<span class=\"__13 _7e_4\"> </span><span class=\"ls2b_10 ws38_10\">-394<span class=\"__13 _1c0\"> </span></span></span>Summa reserv<span class=\"__13 _990\"></span>er<span class=\"__13 _1082\"> </span>5 504<span class=\"__13 _1078\"> </span>2 866<span class=\"__13 _1c0\"> </span>Omr\u00e4kningsrese<span class=\"__13 _989\"></span>rv<span class=\"__13 _1c0\"> </span>Omr\u00e4kningsres<span class=\"__13 _989\"></span>erven best\u00e5r av<span class=\"__13 _990\"></span> ackumulerade omr\u00e4kningsdif<span class=\"__13 _989\"></span>ferenser vid omr\u00e4kning<span class=\"__13 _990\"></span> av finansiella rapporter f\u00f6r utl\u00e4nd<span class=\"ls1_13 ws1_13\">-<span class=\"__13 _1c0\"> </span></span>ska v<span class=\"__13 _990\"></span>erksamheter<span class=\"__13 _990\"></span>. I omr\u00e4kningsreser<span class=\"__13 _989\"></span>v<span class=\"__13 _990\"></span>en ing\u00e5r \u00e4ven<span class=\"__13 _990\"></span> kursdif<span class=\"__13 _989\"></span>ferenser som uppst\u00e5tt vid<span class=\"__13 _990\"></span> s\u00e4kring av nettoinv<span class=\"__13 _990\"></span>esteringar i utl\u00e4ndska v<span class=\"__13 _990\"></span>erksamheter: Omr\u00e4kningsrese<span class=\"__13 _989\"></span>rven \u201d<span class=\"__13 _1033\"></span>noll<span class=\"__13 _989\"></span>st\u00e4lldes\u201d vid<span class=\"__13 _1033\"></span> \u00f6verg\u00e5ngen till IFRS redovisningen 1<span class=\"__13 _990\"></span> januari 2004.<span class=\"__13 _1c0\"> </span>\u00c5re<span class=\"__13 _989\"></span>ts omr<span class=\"__13 _989\"></span>\u00e4kni<span class=\"__13 _989\"></span>ngsd<span class=\"__13 _989\"></span>iffe<span class=\"__13 _989\"></span>rens<span class=\"__13 _989\"></span>er upp<span class=\"__13 _989\"></span>g\u00e5r ti<span class=\"__13 _989\"></span>ll 2 290 (1 80<span class=\"__13 _989\"></span>8<span class=\"__13 _990\"></span>) Mk<span class=\"__13 _989\"></span>r och b<span class=\"__13 _989\"></span>est\u00e5<span class=\"__13 _989\"></span>r av pos<span class=\"__13 _989\"></span>itiva om<span class=\"__13 _989\"></span>r\u00e4kni<span class=\"__13 _989\"></span>ngs<span class=\"__13 _989\"></span>diffe<span class=\"__13 _989\"></span>ren<span class=\"__13 _989\"></span>ser i fr\u00e4<span class=\"__13 _989\"></span>mst U<span class=\"__13 _989\"></span>SD. Omr\u00e4kningsres<span class=\"__13 _989\"></span>erven har under<span class=\"__13 _990\"></span> \u00e5ret p\u00e5verkats<span class=\"__13 _990\"></span> av kursdifferenser med 81 (<span class=\"__13 _1033\"></span>40) Mkr genom valut<span class=\"__13 _990\"></span>as\u00e4krings<span class=\"__13 _989\"></span>\u00e5t<span class=\"__13 _990\"></span>g\u00e4rder.<span class=\"__13 _990\"></span> T<span class=\"__13 _1033\"></span>otalt upp<span class=\"__13 _989\"></span>g\u00e5r a<span class=\"__13 _989\"></span>ckumu<span class=\"__13 _989\"></span>lera<span class=\"__13 _989\"></span>d omr\u00e4<span class=\"__13 _989\"></span>knin<span class=\"__13 _989\"></span>gsre<span class=\"__13 _989\"></span>ser<span class=\"__13 _989\"></span>v till 5 6<span class=\"__13 _989\"></span>31 (3 259<span class=\"__13 _1033\"></span>) M<span class=\"__13 _989\"></span>kr.<span class=\"__13 _1c0\"> </span>Reserv f\u00f6r k<span class=\"__13 _1033\"></span>as<span class=\"__13 _989\"></span>saf<span class=\"__13 _990\"></span>l\u00f6dess\u00e4kring<span class=\"__13 _1c0\"> </span>S\u00e4kringsredovisning till\u00e4mpas huvudsakligen f<span class=\"__13 _990\"></span>\u00f6r OPS-portf\u00f6ljen. I reserven f<span class=\"__13 _1033\"></span>\u00f6r kassafl\u00f6dess\u00e4kring redovis<span class=\"__13 _990\"></span>as orealise<span class=\"ws1_13\">-<span class=\"__13 _1c0\"> </span></span>rade vins<span class=\"__13 _989\"></span>ter oc<span class=\"__13 _989\"></span>h f\u00f6rlu<span class=\"__13 _989\"></span>ster p<span class=\"__13 _989\"></span>\u00e5 s\u00e4k<span class=\"__13 _989\"></span>ring<span class=\"__13 _989\"></span>sins<span class=\"__13 _989\"></span>trum<span class=\"__13 _989\"></span>enten<span class=\"__13 _989\"></span>. F\u00f6r\u00e4n<span class=\"__13 _989\"></span>dring<span class=\"__13 _989\"></span>en und<span class=\"__13 _989\"></span>er \u00e5re<span class=\"__13 _989\"></span>t uppg<span class=\"__13 _989\"></span>\u00e5r till 267 (112) M<span class=\"__13 _989\"></span>kr vil<span class=\"__13 _989\"></span>ket f\u00f6rkl<span class=\"__13 _989\"></span>aras a<span class=\"__13 _989\"></span>v  <span class=\"__13 _1034\"></span>\u00e4ndrade valutakurser d\u00e4r terminsk<span class=\"__13 _990\"></span>ontrakt tecknats f\u00f6r framt<span class=\"__13 _990\"></span>ida transaktioner i utl\u00e4ndsk valuta<span class=\"__13 _990\"></span> och s\u00e4kringsredovisning till<span class=\"__13 _989\"></span>\u00e4mp<span class=\"__13 _989\"></span>as, at<span class=\"__13 _989\"></span>t r\u00e4nte<span class=\"__13 _989\"></span>swapp<span class=\"__13 _989\"></span>ar har f\u00f6<span class=\"__13 _989\"></span>rfa<span class=\"__13 _989\"></span>llit oc<span class=\"__13 _989\"></span>h real<span class=\"__13 _989\"></span>ise<span class=\"__13 _989\"></span>rats s<span class=\"__13 _989\"></span>amt \u00e4nd<span class=\"__13 _989\"></span>rade m<span class=\"__13 _989\"></span>arkn<span class=\"__13 _989\"></span>adsr<span class=\"__13 _989\"></span>\u00e4ntor. Utg\u00e5<span class=\"__13 _989\"></span>ende r<span class=\"__13 _989\"></span>ese<span class=\"__13 _989\"></span>rv up<span class=\"__13 _989\"></span>pg\u00e5r t<span class=\"__13 _989\"></span>ill -127 (-<span class=\"__13 _989\"></span>394)<span class=\"__13 _989\"></span> M<span class=\"__13 _989\"></span>kr<span class=\"__13 _1c0\"> </span>.<span class=\"__13 _1c0\"> </span>Balanserat resulta<span class=\"__13 _990\"></span>t<span class=\"__13 _1c0\"> </span>I balanserat resultat ing\u00e5r<span class=\"__13 _990\"></span> \u00e5rets resultat samt<span class=\"__13 _990\"></span> ej utdelade tidigare \u00e5rs<span class=\"__13 _990\"></span> intj\u00e4nade vinstmedel i k<span class=\"__13 _990\"></span>oncerne<span class=\"__13 _989\"></span>n. Moderbolagets res<span class=\"__13 _989\"></span>er<span class=\"__13 _989\"></span>vfo<span class=\"__13 _989\"></span>nd ing<span class=\"__13 _989\"></span>\u00e5r i bal<span class=\"__13 _989\"></span>anse<span class=\"__13 _989\"></span>rat re<span class=\"__13 _989\"></span>sultat t<span class=\"__13 _989\"></span>ills<span class=\"__13 _989\"></span>amma<span class=\"__13 _989\"></span>ns med o<span class=\"__13 _989\"></span>mv\u00e4rde<span class=\"__13 _989\"></span>ring<span class=\"__13 _989\"></span>ar av pe<span class=\"__13 _989\"></span>nsio<span class=\"__13 _989\"></span>nss<span class=\"__13 _989\"></span>kuld<span class=\"__13 _989\"></span>er som e<span class=\"__13 _989\"></span>nlig<span class=\"__13 _989\"></span>t IAS 19 end<span class=\"__13 _989\"></span>ast redovisas i \u00f6vrigt<span class=\"__13 _990\"></span> totalresulta<span class=\"__13 _990\"></span>t.<span class=\"__13 _1c0\"> </span>Omv\u00e4r<span class=\"__13 _990\"></span>deringar av<span class=\"__13 _1033\"></span> f\u00f6rm\u00e5nsbest\u00e4mda pensionsplaner<span class=\"__13 _1c0\"> </span>Eget kap<span class=\"__13 _989\"></span>ital ha<span class=\"__13 _989\"></span>r p\u00e5ver<span class=\"__13 _989\"></span>kats av o<span class=\"__13 _989\"></span>mv\u00e4rde<span class=\"__13 _989\"></span>ringa<span class=\"__13 _989\"></span>r av f\u00f6rm<span class=\"__13 _989\"></span>\u00e5ns<span class=\"__13 _989\"></span>bas<span class=\"__13 _989\"></span>erad<span class=\"__13 _989\"></span>e pens<span class=\"__13 _989\"></span>ions<span class=\"__13 _989\"></span>pla<span class=\"__13 _989\"></span>ner me<span class=\"__13 _989\"></span>d 3 026 (2 010) Mkr ef<span class=\"__13 _989\"></span>ter h\u00e4<span class=\"__13 _989\"></span>nsyn ti<span class=\"__13 _989\"></span>ll so<span class=\"__13 _989\"></span>cial<span class=\"__13 _989\"></span>a kostna<span class=\"__13 _989\"></span>der o<span class=\"__13 _989\"></span>ch skat<span class=\"__13 _989\"></span>t. O<span class=\"__13 _989\"></span>mv\u00e4rde<span class=\"__13 _989\"></span>ringa<span class=\"__13 _989\"></span>r av pe<span class=\"__13 _989\"></span>nsio<span class=\"__13 _989\"></span>nsf\u00f6<span class=\"__13 _989\"></span>rplik<span class=\"__13 _989\"></span>tel<span class=\"__13 _989\"></span>ser up<span class=\"__13 _989\"></span>pg\u00e5r t<span class=\"__13 _989\"></span>ill 8 828 (-8<span class=\"__13 _989\"></span>3) Mkr. Omv\u00e4rd<span class=\"__13 _989\"></span>erin<span class=\"__13 _989\"></span>gar av f\u00f6<span class=\"__13 _989\"></span>r<span class=\"__13 _990\"></span><span class=\"ws1_13\">-<span class=\"__13 _1c0\"> </span></span>valtningstillg\u00e5ngar uppg\u00e5r till<span class=\"__13 _990\"></span> -5 727 (<span class=\"__13 _990\"></span>2 357) Mkr d\u00e5<span class=\"__13 _990\"></span> verklig avk<span class=\"__13 _990\"></span>astning p\u00e5 tillg\u00e5ngarna understiger ber\u00e4knad avkastning, se \u00e4ve<span class=\"__13 _989\"></span>n not 28<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span>2022<span class=\"__13 _6b_7\"> </span>2021<span class=\"__13 _1c0\"> </span>Omv<span class=\"__13 _990\"></span>\u00e4rderingar pensionsf<span class=\"__13 _990\"></span>\u00f6rpliktelser<span class=\"__13 _1083\"> </span><span class=\"ls2b_10 ws42_8\">8 828<span class=\"__13 _1071\"> </span></span><span class=\"ws1_13\">-83<span class=\"__13 _1c0\"> </span></span>Skillnad mellan ber\u00e4knad och verklig avk<span class=\"__13 _1033\"></span>astning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar<span class=\"__13 _1084\"> </span>-5 727<span class=\"__13 _1047\"> </span><span class=\"ls35_6 ws26_12\">2 357<span class=\"__13 _1c0\"> </span></span>Sociala avgifter inklusiv<span class=\"__13 _990\"></span>e s\u00e4rskild l\u00f6neskatt<span class=\"__13 _1085\"> </span><span class=\"ws1_13\">717<span class=\"__13 _1071\"> </span>311<span class=\"__13 _1c0\"> </span></span>Skatt<span class=\"__13 _1086\"> </span><span class=\"lse_13 ws14_13\">-7<span class=\"__13 _989\"></span>92<span class=\"__13 _1059\"> </span><span class=\"ls1f_12 ws29_12\">-<span class=\"__13 _989\"></span>575<span class=\"__13 _1c0\"> </span></span></span>Summa<span class=\"__13 _1040\"> </span><span class=\"ls2c_9 wse_13\">3<span class=\"__13 _989\"></span> 026<span class=\"__13 _1041\"> </span></span><span class=\"ws6_13\">2 010<span class=\"__13 _1c0\"> </span></span>IFRS 2, Aktierelaterade ers\u00e4ttningar<span class=\"__13 _1c0\"> </span>De ak<span class=\"__13 _989\"></span>tie<span class=\"__13 _989\"></span>spa<span class=\"__13 _989\"></span>rprog<span class=\"__13 _989\"></span>ram so<span class=\"__13 _989\"></span>m inf\u00f6r<span class=\"__13 _989\"></span>des 2017 o<span class=\"__13 _989\"></span>ch 2020 re<span class=\"__13 _989\"></span>dovi<span class=\"__13 _989\"></span>sas so<span class=\"__13 _989\"></span>m akt<span class=\"__13 _989\"></span>iere<span class=\"__13 _989\"></span>later<span class=\"__13 _989\"></span>ade er<span class=\"__13 _989\"></span>s\u00e4t<span class=\"__13 _989\"></span>tning<span class=\"__13 _989\"></span>ar som r<span class=\"__13 _989\"></span>egle<span class=\"__13 _989\"></span>ras m<span class=\"__13 _989\"></span>ed et<span class=\"__13 _989\"></span>t eget kap<span class=\"__13 _989\"></span>italin<span class=\"__13 _989\"></span>stru<span class=\"__13 _989\"></span>ment i e<span class=\"__13 _989\"></span>nligh<span class=\"__13 _989\"></span>et me<span class=\"__13 _989\"></span>d IFRS 2<span class=\"__13 _989\"></span>. Det<span class=\"__13 _989\"></span>ta inne<span class=\"__13 _989\"></span>b\u00e4r at<span class=\"__13 _989\"></span>t det ve<span class=\"__13 _989\"></span>rklig<span class=\"__13 _989\"></span>a v\u00e4rde<span class=\"__13 _989\"></span>t ber\u00e4<span class=\"__13 _989\"></span>knas b<span class=\"__13 _989\"></span>ase<span class=\"__13 _989\"></span>rat p\u00e5 b<span class=\"__13 _989\"></span>ed\u00f6<span class=\"__13 _989\"></span>md m\u00e5luppfyllels<span class=\"__13 _989\"></span>e<span class=\"__13 _990\"></span> av uppst\u00e4llda resultatm\u00e5l under<span class=\"__13 _990\"></span> m\u00e4tperioden<span class=\"__13 _989\"></span>. E<span class=\"__13 _990\"></span>fter m\u00e4tperiodens slut fastst\u00e4lls det verkliga v<span class=\"__13 _1033\"></span>\u00e4rd<span class=\"__13 _989\"></span>et. V\u00e4rdet f<span class=\"__13 _989\"></span>\u00f6rde<span class=\"__13 _989\"></span>las \u00f6ver d<span class=\"__13 _989\"></span>en tre<span class=\"__13 _989\"></span>\u00e5rig<span class=\"__13 _989\"></span>a intj\u00e4n<span class=\"__13 _989\"></span>ande<span class=\"__13 _989\"></span>peri<span class=\"__13 _989\"></span>ode<span class=\"__13 _989\"></span>n. N\u00e5<span class=\"__13 _989\"></span>gon omv\u00e4<span class=\"__13 _989\"></span>rder<span class=\"__13 _989\"></span>ing ef<span class=\"__13 _989\"></span>ter at<span class=\"__13 _989\"></span>t det ver<span class=\"__13 _989\"></span>kliga v<span class=\"__13 _989\"></span>\u00e4rdet fa<span class=\"__13 _989\"></span>sts<span class=\"__13 _989\"></span>t\u00e4llt<span class=\"__13 _989\"></span>s sker ej under resterande int<span class=\"__13 _990\"></span>j\u00e4nandeperio<span class=\"__13 _989\"></span>d<span class=\"__13 _990\"></span> f\u00f6rutom f\u00f6r f<span class=\"__13 _990\"></span>\u00f6r\u00e4ndringar av antalet<span class=\"__13 _990\"></span> aktier p\u00e5 grund av att villk<span class=\"__13 _1033\"></span>o<span class=\"__13 _989\"></span>ret<span class=\"__13 _990\"></span> om fortsatt anst\u00e4llning under int<span class=\"__13 _990\"></span>j\u00e4nandepe<span class=\"__13 _989\"></span>rioden ej<span class=\"__13 _990\"></span> l\u00e4ngre uppfylls.<span class=\"__13 _1c0\"> </span>Utdelning<span class=\"__13 _1c0\"> </span>Efter balansdagen<span class=\"__13 _990\"></span> har styrelsen f\u00f6reslagi<span class=\"__13 _990\"></span>t en ut<span class=\"__13 _990\"></span>delning f<span class=\"__13 _990\"></span>\u00f6r 2022<span class=\"__13 _1033\"></span> om<span> <span id=\"__56\" style=\"word-spacing:-8.9823885px;\">7 ,50</span></span> (<span><span id=\"__57\" style=\"word-spacing:-8.455189px;\">7 , 00</span>+3,00</span><span class=\"__13 _1033\"></span>) kronor per aktie. F<span class=\"__13 _1033\"></span>\u00f6r<span class=\"__13 _989\"></span>slaget<span class=\"__13 _990\"></span> mot<span class=\"ls1_13 ws1_13\">-<span class=\"__13 _1c0\"> </span></span>svar<span class=\"__13 _989\"></span>ar en utd<span class=\"__13 _989\"></span>elnin<span class=\"__13 _989\"></span>g om totalt <span><span id=\"__58\" style=\"word-spacing:-2.4839942px;\">3  083</span> </span>(4 124) Mkr. F\u00f6r mo<span class=\"__13 _989\"></span>derb<span class=\"__13 _989\"></span>olag<span class=\"__13 _989\"></span>ets in<span class=\"__13 _989\"></span>neha<span class=\"__13 _989\"></span>v av egn<span class=\"__13 _989\"></span>a B-<span class=\"__13 _989\"></span>ak<span class=\"__13 _989\"></span>tier utg<span class=\"__13 _989\"></span>\u00e5r ing<span class=\"__13 _989\"></span>en utde<span class=\"__13 _989\"></span>lnin<span class=\"__13 _989\"></span>g. So<span class=\"__13 _989\"></span>m avst\u00e4mningsdag<span class=\"__13 _990\"></span> f\u00f6r erh\u00e5llande<span class=\"__13 _1033\"></span> av utdelning<span class=\"__13 _990\"></span> har styrelsen f\u00f6reslagit<span class=\"__13 _990\"></span> fredagen den<span class=\"__13 _990\"></span> 31 mars<span class=\"__13 _990\"></span> 2023. Det<span class=\"__13 _1033\"></span> totala ut<span class=\"__13 _990\"></span>delnings<span class=\"ls1_13 ws1_13\">-<span class=\"__13 _1c0\"> </span></span>be<span class=\"__13 _989\"></span>lopp<span class=\"__13 _989\"></span>et kan komm<span class=\"__13 _989\"></span>a att f\u00f6<span class=\"__13 _989\"></span>r\u00e4nd<span class=\"__13 _989\"></span>ras fra<span class=\"__13 _989\"></span>m till av<span class=\"__13 _989\"></span>st\u00e4mn<span class=\"__13 _989\"></span>ings<span class=\"__13 _989\"></span>dage<span class=\"__13 _989\"></span>n, be<span class=\"__13 _989\"></span>roen<span class=\"__13 _989\"></span>de p\u00e5 \u00e5te<span class=\"__13 _989\"></span>rk\u00f6p av e<span class=\"__13 _989\"></span>gna B<span class=\"__13 _989\"></span>-a<span class=\"__13 _989\"></span>ktie<span class=\"__13 _989\"></span>r och \u00f6ve<span class=\"__13 _989\"></span>rf\u00f6r<span class=\"__13 _989\"></span>ing av B-<span class=\"__13 _989\"></span>aktier till<span class=\"__13 _990\"></span> deltagare i l\u00e5ngsiktiga aktiesparpro<span class=\"__13 _989\"></span>gram. Beslut om ut<span class=\"__13 _990\"></span>delning till aktie\u00e4garna f\u00f6r 20<span class=\"__13 _990\"></span>22 fattas av<span class=\"__13 _990\"></span> \u00e5rss<span class=\"__13 _989\"></span>t<span class=\"__13 _990\"></span>\u00e4m<span class=\"ls1_13 ws1_13\">-<span class=\"__13 _1c0\"> </span></span>man d<span class=\"__13 _989\"></span>en 29 m<span class=\"__13 _989\"></span>ars 2023<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span>Aktier<span class=\"__13 _1c0\"> </span>Uppgift om antal aktier samt<span class=\"__13 _990\"></span> resultat respektive eget k<span class=\"__13 _990\"></span>apital per aktie framg\u00e5r<span class=\"__13 _990\"></span> av tabell nedan.<span class=\"__13 _1c0\"> </span>2022<span class=\"__13 _6b_7\"> </span>2021<span class=\"__13 _1c0\"> </span>Ant<span class=\"__13 _990\"></span>al aktier vid \u00e5r<span class=\"__13 _990\"></span>ets slut<span class=\"__13 _1087\"> </span>419 90<span class=\"__13 _990\"></span>3 072<span class=\"__13 _1088\"> </span>419 90<span class=\"__13 _990\"></span>3 072 <span class=\"__13 _1048\"> </span>varav A<span class=\"__13 _1033\"></span>-<span class=\"__13 _989\"></span>ak<span class=\"__13 _990\"></span>tier <span class=\"__13 _9a_3\"> </span><span class=\"ws5_13\">19 654 316<span class=\"__13 _4a_9\"> </span>19 661 632</span> <span class=\"__13 _1048\"> </span>varav<span class=\"__13 _990\"></span> B-aktier<span class=\"__13 _9b_3\"> </span>400 248 756<span class=\"__13 _9c_2\"> </span>400 241 440<span class=\"__13 _1c0\"> </span>Genomsnittskurs, \u00e5terk<span class=\"__13 _990\"></span>\u00f6pta aktier<span class=\"__13 _1033\"></span>, kr<span class=\"__13 _990\"></span>onor<span class=\"__13 _9d_3\"> </span><span class=\"ws1_13\">144,79<span class=\"__13 _1049\"> </span>141,85</span> <span class=\"__13 _1048\"> </span>varav<span class=\"__13 _990\"></span> under \u00e5ret \u00e5t<span class=\"__13 _1033\"></span>erk\u00f6pta<span class=\"__13 _9e_3\"> </span>2 924 000<span class=\"__13 _9f_3\"> </span>1 048 500<span class=\"__13 _1c0\"> </span>Ant<span class=\"__13 _990\"></span>al B-aktier i eget f<span class=\"__13 _990\"></span>\u00f6rvar vid \u00e5r<span class=\"__13 _990\"></span>ets slut<span class=\"__13 _a0_3\"> </span>8 771 931<span class=\"__13 _a1_3\"> </span>7 655 488<span class=\"__13 _1c0\"> </span>Ant<span class=\"__13 _990\"></span>al utest<span class=\"__13 _990\"></span>\u00e5ende aktier vid \u00e5r<span class=\"__13 _990\"></span>ets slut<span class=\"__13 _a2_2\"> </span>411 131 141<span class=\"__13 _1088\"> </span>412 247 584<span class=\"__13 _1c0\"> </span>Genomsnittligt ant<span class=\"__13 _990\"></span>al utest<span class=\"__13 _990\"></span>\u00e5ende aktier<span class=\"__13 _a3_2\"> </span>412 037 581<span class=\"__13 _a4_2\"> </span>412 387 142<span class=\"__13 _1c0\"> </span>Genomsnittligt ant<span class=\"__13 _990\"></span>al utest<span class=\"__13 _990\"></span>\u00e5ende aktier eft<span class=\"__13 _990\"></span>er utsp\u00e4dning<span class=\"__13 _a5_2\"> </span>414 922 620<span class=\"__13 _992\"> </span>415 491 861<span class=\"__13 _1c0\"> </span>Genomsnittlig utsp\u00e4dning, procent<span class=\"__13 _a6_2\"> </span><span class=\"ls11_13 ws17_13\">0,70<span class=\"__13 _1055\"> </span>0<span class=\"__13 _989\"></span>,75<span class=\"__13 _1c0\"> </span></span>Resultat per<span class=\"__13 _990\"></span> aktie, kronor<span class=\"__13 _a7_2\"> </span><span class=\"ls13_13 ws19_13\">20,0<span class=\"__13 _989\"></span>4<span class=\"__13 _1047\"> </span></span><span class=\"ws1_13\">16,64<span class=\"__13 _1c0\"> </span></span>Resultat per<span class=\"__13 _990\"></span> aktie efter<span class=\"__13 _990\"></span> utsp\u00e4dning, kronor<span class=\"__13 _a2_2\"> </span><span class=\"ls36_6 ws45_8\">1<span class=\"__13 _989\"></span>9,<span class=\"__13 _989\"></span>9<span class=\"__13 _989\"></span>0<span class=\"__13 _6b_7\"> </span></span><span class=\"ws1_13\">16,52<span class=\"__13 _1c0\"> </span></span>Eget k<span class=\"__13 _1033\"></span>apital per aktie, kronor <span class=\"__13 _a8_2\"> </span><span class=\"ws1_13\">134,05<span class=\"__13 _a9_2\"> </span>110,<span class=\"__13 _1033\"></span>01<span class=\"__13 _1c0\"> </span></span>Not 2<span class=\"__13 _990\"></span>6. Eget kapital/Result<span class=\"__13 _990\"></span>at per aktie<span class=\"__13 _1c0\"> </span>Koncern\u00f6<span class=\"__13 _990\"></span>versikt<span class=\"__13 _1035\"> </span>V<span class=\"__13 _1033\"></span>erksamhet<span class=\"__13 _1036\"> </span>Bolagsstyrning<span class=\"__13 _1035\"> </span>H\u00e5llbarhet<span class=\"__13 _1037\"> </span><span class=\"ff1_13\">Finansiell information<span class=\"__13 _1c0\"> </span></span>161 <span class=\"__13 _1038\"> </span><span class=\"fs3_13 ls1_13 ws1_13\">Skanska \u00c5rs- och h\u00e5llbarhetsr<span class=\"__13 _990\"></span>edovisning 2022<span class=\"__13 _1c0\"> </span></span>Finansiell analys  <span class=\"__13 _4a_9\"> </span> Koncernr<span class=\"__13 _1033\"></span>esultat  <span class=\"__13 _4a_9\"> </span> <span class=\"ff1_13\">Noter</span>  <span class=\"__13 _4a_9\"> </span> Nya ers\u00e4ttningsriktlinjer <span class=\"__13 _4a_9\"> </span>Revisionsber<span class=\"__13 _990\"></span>\u00e4ttelse  <span class=\"__13 _4a_9\"> </span> Revisorns h\u00e5llbarhe<span class=\"__13 _990\"></span>tsrapport <span class=\"__13 _4a_9\"> </span> Kv<span class=\"__13 _990\"></span>artalsinf<span class=\"__13 _990\"></span>ormation  <span class=\"__13 _4a_9\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__13 _990\"></span>ester<span class=\"__13 _990\"></span>arkalender  <span class=\"__13 _4a_9\"> </span> Adr<span class=\"__13 _990\"></span>esser<span class=\"__13 _1c0\"> </span>F<span class=\"__13 _990\"></span>\u00f6r\u00e4ndring av an<span class=\"__13 _990\"></span>tal aktier<span class=\"__13 _aa_3\"> </span><span class=\"lsa_13 ws10_13\">2022<span class=\"__13 _6b_7\"> </span>2021<span class=\"__13 _1c0\"> </span></span>Ant<span class=\"__13 _990\"></span>al vid \u00e5rets ing\u00e5ng<span class=\"__13 _ab_3\"> </span>412 247 584<span class=\"__13 _ac_2\"> </span>412 286 398<span class=\"__13 _1c0\"> </span>Ant<span class=\"__13 _990\"></span>al \u00e5terk\u00f6p<span class=\"__13 _990\"></span>ta B-aktier<span class=\"__13 _ad_3\"> </span>-2 924 000<span class=\"__13 _4a_9\"> </span>-1 048 500<span class=\"__13 _1c0\"> </span>Ant<span class=\"__13 _990\"></span>al aktier tilldelade anst<span class=\"__13 _990\"></span>\u00e4llda<span class=\"__13 _ae_3\"> </span>1 807 55<span class=\"__13 _990\"></span>7<span class=\"__13 _a1_3\"> </span>1 009 686<span class=\"__13 _1c0\"> </span>Antal <span class=\"__13 _990\"></span>vid \u00e5rets utg\u00e5ng<span class=\"__13 _af_2\"> </span>411 131 141<span class=\"__13 _9c_2\"> </span>412 247 584<span class=\"__13 _1c0\"> </span>Utsp\u00e4dningse<span class=\"__13 _990\"></span>ffekt<span class=\"__13 _1c0\"> </span>F\u00f6r det<span class=\"__13 _990\"></span> aktiesp<span class=\"__13 _989\"></span>arprogram som<span class=\"__13 _990\"></span> inf\u00f6rdes 20<span class=\"__13 _990\"></span>17 och 2020<span class=\"__13 _990\"></span> ber\u00e4knas antalet poten<span class=\"__13 _990\"></span>tiella stamaktier under m\u00e4tperioden utif<span class=\"__13 _989\"></span>r\u00e5n be<span class=\"__13 _989\"></span>d\u00f6mt an<span class=\"__13 _989\"></span>tal ak<span class=\"__13 _989\"></span>tier so<span class=\"__13 _989\"></span>m komme<span class=\"__13 _989\"></span>r att ut<span class=\"__13 _989\"></span>ges so<span class=\"__13 _989\"></span>m en f\u00f6l<span class=\"__13 _989\"></span>jd av up<span class=\"__13 _989\"></span>pfyl<span class=\"__13 _989\"></span>lels<span class=\"__13 _989\"></span>e av upp<span class=\"__13 _989\"></span>st\u00e4l<span class=\"__13 _989\"></span>lda m\u00e5<span class=\"__13 _989\"></span>l. Eft<span class=\"__13 _989\"></span>er m\u00e4tp<span class=\"__13 _989\"></span>erio<span class=\"__13 _989\"></span>den<span class=\"__13 _989\"></span>s slu<span class=\"__13 _989\"></span>t fast<span class=\"__13 _989\"></span>st\u00e4l<span class=\"__13 _989\"></span>ls det an<span class=\"__13 _989\"></span>tal ak<span class=\"__13 _989\"></span>tier so<span class=\"__13 _989\"></span>m kan komm<span class=\"__13 _989\"></span>a att utg<span class=\"__13 _989\"></span>es f\u00f6r<span class=\"__13 _989\"></span>utsa<span class=\"__13 _989\"></span>tt at<span class=\"__13 _989\"></span>t villko<span class=\"__13 _989\"></span>ren om fo<span class=\"__13 _989\"></span>rt<span class=\"__13 _989\"></span>satt a<span class=\"__13 _989\"></span>nst\u00e4<span class=\"__13 _989\"></span>llnin<span class=\"__13 _989\"></span>g uppf<span class=\"__13 _989\"></span>ylls<span class=\"__13 _989\"></span>. S\u00e5<span class=\"__13 _989\"></span>lunda framr\u00e4knade<span class=\"__13 _990\"></span> antal<span class=\"__13 _990\"></span> potenti<span class=\"__13 _990\"></span>ella stamaktier<span class=\"__13 _990\"></span> reduceras d\u00e4refter<span class=\"__13 _990\"></span> f\u00f6r funktionen<span class=\"__13 _990\"></span> mellan det<span class=\"__13 _990\"></span> vederlag som<span class=\"__13 _990\"></span> Skansk<span class=\"__13 _990\"></span>a f\u00f6rv\u00e4nt<span class=\"__13 _990\"></span>as erh\u00e5lla och genomsnittlig b\u00f6rskur<span class=\"__13 _989\"></span>s under<span class=\"__13 _990\"></span> perioden<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span>Kost<span class=\"__13 _989\"></span>nade<span class=\"__13 _989\"></span>n exklu<span class=\"__13 _989\"></span>sive so<span class=\"__13 _989\"></span>cial<span class=\"__13 _989\"></span>a avgif<span class=\"__13 _989\"></span>ter f\u00f6<span class=\"__13 _989\"></span>r b\u00e5da a<span class=\"__13 _989\"></span>ktie<span class=\"__13 _989\"></span>spa<span class=\"__13 _989\"></span>rpro<span class=\"__13 _989\"></span>gram<span class=\"__13 _989\"></span>men be<span class=\"__13 _989\"></span>d\u00f6m<span class=\"__13 _989\"></span>s uppg<span class=\"__13 _989\"></span>\u00e5 till 2 29<span class=\"__13 _989\"></span>1 Mkr f\u00f6r<span class=\"__13 _989\"></span>dela<span class=\"__13 _989\"></span>d p\u00e5 de t<span class=\"__13 _989\"></span>re intj\u00e4nande\u00e5ren, motsvarande 7<span class=\"__13 _990\"></span> 722 608 aktier<span class=\"__13 _1033\"></span>. Maximal utsp\u00e4<span class=\"__13 _989\"></span>dning<span class=\"__13 _990\"></span> vid intj\u00e4nandeperiodernas utg\u00e5ng ber\u00e4knas till <span class=\"ls1_13 ws1_13\"> </span>1,<span class=\"__13 _989\"></span>84 pr<span class=\"__13 _989\"></span>ocen<span class=\"__13 _989\"></span>t.<span class=\"__13 _1c0\"> </span>\u00c5re<span class=\"__13 _989\"></span>ts kost<span class=\"__13 _989\"></span>nad f\u00f6r b<span class=\"__13 _989\"></span>\u00e5da p<span class=\"__13 _989\"></span>rogr<span class=\"__13 _989\"></span>amme<span class=\"__13 _989\"></span>n uppg<span class=\"__13 _989\"></span>\u00e5r till 471 M<span class=\"__13 _989\"></span>kr exkl<span class=\"__13 _989\"></span>usive s<span class=\"__13 _989\"></span>oci<span class=\"__13 _989\"></span>ala avg<span class=\"__13 _989\"></span>ifter. Int<span class=\"__13 _989\"></span>j\u00e4nad<span class=\"__13 _989\"></span>e, ej \u00e4nn<span class=\"__13 _989\"></span>u utdel<span class=\"__13 _989\"></span>ade ak<span class=\"__13 _989\"></span>tie<span class=\"__13 _989\"></span>r\u00e4tte<span class=\"__13 _989\"></span>r till o<span class=\"__13 _989\"></span>ch me<span class=\"__13 _989\"></span>d 2022 up<span class=\"__13 _989\"></span>pg\u00e5r t<span class=\"__13 _989\"></span>ill 2 88<span class=\"__13 _989\"></span>5 039  akt<span class=\"__13 _989\"></span>ier. Utsp<span class=\"__13 _989\"></span>\u00e4dni<span class=\"__13 _989\"></span>ngs<span class=\"__13 _989\"></span>effe<span class=\"__13 _989\"></span>kten t<span class=\"__13 _989\"></span>ill oc<span class=\"__13 _989\"></span>h med 202<span class=\"__13 _989\"></span>2 uppg<span class=\"__13 _989\"></span>\u00e5r till 0,<span class=\"__13 _989\"></span>70 proc<span class=\"__13 _989\"></span>ent<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span>Kapi<span class=\"__13 _990\"></span>talhantering<span class=\"__13 _1c0\"> </span>Kapit<span class=\"__13 _990\"></span>albehovet v<span class=\"__13 _990\"></span>arierar mellan de olika<span class=\"__13 _1033\"></span> verksamhets<span class=\"__13 _989\"></span>grenarna. Skansk<span class=\"__13 _990\"></span>as byggprojekt finansieras huvudsakligen av kun<span class=\"ls1_13 ws1_13\">-<span class=\"__13 _1c0\"> </span></span>der<span class=\"__13 _989\"></span>na. D<span class=\"__13 _989\"></span>et led<span class=\"__13 _989\"></span>er til<span class=\"__13 _989\"></span>l att bo<span class=\"__13 _989\"></span>lag<span class=\"__13 _989\"></span>et inom B<span class=\"__13 _989\"></span>yggve<span class=\"__13 _989\"></span>rksam<span class=\"__13 _989\"></span>heten ka<span class=\"__13 _989\"></span>n arbe<span class=\"__13 _989\"></span>ta med et<span class=\"__13 _989\"></span>t frit<span class=\"__13 _989\"></span>t r\u00f6re<span class=\"__13 _989\"></span>lse<span class=\"__13 _989\"></span>kapital (ne<span class=\"__13 _989\"></span>gativ<span class=\"__13 _989\"></span>t). Det fr<span class=\"__13 _989\"></span>ia r\u00f6r<span class=\"__13 _989\"></span>else<span class=\"__13 _989\"></span>-<span class=\"__13 _1c0\"> </span>kapi<span class=\"__13 _990\"></span>talet<span class=\"__13 _990\"></span> inom Byggv<span class=\"__13 _1033\"></span>erksamheten ti<span class=\"__13 _990\"></span>llsammans med v<span class=\"__13 _990\"></span>inster fr<span class=\"__13 _990\"></span>\u00e5n k<span class=\"__13 _990\"></span>oncernens verk<span class=\"__13 _990\"></span>samheter<span class=\"__13 _1033\"></span>, lik<span class=\"__13 _990\"></span>som m\u00f6jlighe<span class=\"__13 _990\"></span>ten att<span class=\"__13 _990\"></span> \u00f6ka bel\u00e5ningen genom<span class=\"__13 _1033\"></span> kreditfinansiering, g\u00f6r d<span class=\"__13 _990\"></span>et m\u00f6jlig<span class=\"__13 _990\"></span>t att finansi<span class=\"__13 _990\"></span>era in<span class=\"__13 _990\"></span>vesteringar<span class=\"__13 _1033\"></span> i egen projektutveckling.<span class=\"__13 _990\"></span> Set<span class=\"__13 _989\"></span>t till B<span class=\"__13 _989\"></span>yggve<span class=\"__13 _989\"></span>rksam<span class=\"__13 _989\"></span>heten<span class=\"__13 _989\"></span>s stor<span class=\"__13 _989\"></span>a volym m<span class=\"__13 _989\"></span>ed dif<span class=\"__13 _989\"></span>fere<span class=\"__13 _989\"></span>ntiera<span class=\"__13 _989\"></span>de ris<span class=\"__13 _989\"></span>ker i oli<span class=\"__13 _989\"></span>ka typ<span class=\"__13 _989\"></span>er av up<span class=\"__13 _989\"></span>pdra<span class=\"__13 _989\"></span>g och b<span class=\"__13 _989\"></span>est\u00e4l<span class=\"__13 _989\"></span>lare<span class=\"__13 _989\"></span>s krav p\u00e5 s\u00e4kerheter<span class=\"__13 _1033\"></span>, ex<span class=\"__13 _990\"></span>empelvis utf\u00f6randegarantier vid offentligt upphandlade projekt p\u00e5 den amerikansk<span class=\"__13 _990\"></span>a marknaden, f\u00f6r<span class=\"__13 _989\"></span>eligg<span class=\"__13 _989\"></span>er et<span class=\"__13 _989\"></span>t bet<span class=\"__13 _989\"></span>ydand<span class=\"__13 _989\"></span>e krav p<span class=\"__13 _989\"></span>\u00e5 eget kap<span class=\"__13 _989\"></span>ital<span class=\"__13 _989\"></span>. H\u00e4ns<span class=\"__13 _989\"></span>yn m\u00e5s<span class=\"__13 _989\"></span>te ocks<span class=\"__13 _989\"></span>\u00e5 tas til<span class=\"__13 _989\"></span>l fina<span class=\"__13 _989\"></span>nsie<span class=\"__13 _989\"></span>ring a<span class=\"__13 _989\"></span>v good<span class=\"__13 _989\"></span>will li<span class=\"__13 _989\"></span>ksom kom<span class=\"__13 _989\"></span>mand<span class=\"__13 _989\"></span>e investeringar inom Projektutveckling.<span class=\"__13 _1c0\"> </span>Ett a<span class=\"__13 _989\"></span>ntal fin<span class=\"__13 _989\"></span>ansi<span class=\"__13 _989\"></span>ella m<span class=\"__13 _989\"></span>\u00e5l har f<span class=\"__13 _989\"></span>asts<span class=\"__13 _989\"></span>t\u00e4llt<span class=\"__13 _989\"></span>s, so<span class=\"__13 _989\"></span>m bed<span class=\"__13 _989\"></span>\u00f6ms var<span class=\"__13 _989\"></span>a de som b<span class=\"__13 _989\"></span>\u00e4st r<span class=\"__13 _989\"></span>eflek<span class=\"__13 _989\"></span>tera<span class=\"__13 _989\"></span>r l\u00f6n<span class=\"__13 _989\"></span>samh<span class=\"__13 _989\"></span>eten i ver<span class=\"__13 _989\"></span>ksamh<span class=\"__13 _989\"></span>eten o<span class=\"__13 _989\"></span>ch som b\u00e4<span class=\"__13 _989\"></span>st vis<span class=\"__13 _989\"></span>ar det f<span class=\"__13 _989\"></span>inan<span class=\"__13 _989\"></span>siel<span class=\"__13 _989\"></span>la utr<span class=\"__13 _989\"></span>ymm<span class=\"__13 _989\"></span>et f\u00f6r inve<span class=\"__13 _989\"></span>steri<span class=\"__13 _989\"></span>ngar o<span class=\"__13 _989\"></span>ch till<span class=\"__13 _989\"></span>v\u00e4xt<span class=\"__13 _989\"></span>. Avkas<span class=\"__13 _989\"></span>tning p<span class=\"__13 _989\"></span>\u00e5 eget ka<span class=\"__13 _989\"></span>pital re<span class=\"__13 _989\"></span>spe<span class=\"__13 _989\"></span>kti<span class=\"__13 _989\"></span>ve syss<span class=\"__13 _989\"></span>elsa<span class=\"__13 _989\"></span>tt kapit<span class=\"__13 _989\"></span>al \u00e4r ett m\u00e5tt p\u00e5 hur<span class=\"__13 _990\"></span> v\u00e4l aktie\u00e4garnas och l\u00e5ngivarnas kapit<span class=\"__13 _990\"></span>al anv<span class=\"__13 _990\"></span>\u00e4nds.<span class=\"__13 _1c0\"> </span>M\u00e5<span class=\"__13 _989\"></span>let f\u00f6r 20<span class=\"__13 _989\"></span>22 \u00e4r avka<span class=\"__13 _989\"></span>stnin<span class=\"__13 _989\"></span>g p\u00e5 konc<span class=\"__13 _989\"></span>ern<span class=\"__13 _989\"></span>ens eg<span class=\"__13 _989\"></span>et kapita<span class=\"__13 _989\"></span>l om min<span class=\"__13 _989\"></span>st 18 pr<span class=\"__13 _989\"></span>ocen<span class=\"__13 _989\"></span>t, r\u00f6re<span class=\"__13 _989\"></span>lse<span class=\"__13 _989\"></span>marg<span class=\"__13 _989\"></span>inal in<span class=\"__13 _989\"></span>om Byg<span class=\"__13 _989\"></span>gverks<span class=\"__13 _989\"></span>amh<span class=\"__13 _989\"></span>eten om mi<span class=\"__13 _989\"></span>nst 3,<span class=\"__13 _989\"></span>5 pro<span class=\"__13 _989\"></span>cent o<span class=\"__13 _989\"></span>ch avka<span class=\"__13 _989\"></span>stnin<span class=\"__13 _989\"></span>g p\u00e5 sys<span class=\"__13 _989\"></span>sel<span class=\"__13 _989\"></span>sat<span class=\"__13 _989\"></span>t kapital f\u00f6<span class=\"__13 _989\"></span>r F\u00f6r<span class=\"__13 _989\"></span>valtnin<span class=\"__13 _989\"></span>gsfa<span class=\"__13 _989\"></span>stig<span class=\"__13 _989\"></span>heter o<span class=\"__13 _989\"></span>m mins<span class=\"__13 _989\"></span>t 6 proc<span class=\"__13 _989\"></span>ent re<span class=\"__13 _989\"></span>spe<span class=\"__13 _989\"></span>ktive sam<span class=\"__13 _989\"></span>manta<span class=\"__13 _989\"></span>get f\u00f6r ve<span class=\"__13 _989\"></span>rksa<span class=\"__13 _989\"></span>mhet<span class=\"__13 _989\"></span>sgre<span class=\"__13 _989\"></span>narn<span class=\"__13 _989\"></span>a inom P<span class=\"__13 _989\"></span>rojek<span class=\"__13 _989\"></span>tut<span class=\"__13 _989\"></span>veck<span class=\"__13 _989\"></span> <span class=\"__13 _1034\"></span>ling o<span class=\"__13 _989\"></span>m mins<span class=\"__13 _989\"></span>t 10 proc<span class=\"__13 _989\"></span>ent<span class=\"__13 _989\"></span>. D\u00e4ru<span class=\"__13 _989\"></span>t\u00f6ver f\u00e5r gr<span class=\"__13 _989\"></span>\u00e4nse<span class=\"__13 _989\"></span>n f\u00f6r fi<span class=\"__13 _989\"></span>nans<span class=\"__13 _989\"></span>iell sku<span class=\"__13 _989\"></span>lds<span class=\"__13 _989\"></span>\u00e4ttni<span class=\"__13 _989\"></span>ng, ju<span class=\"__13 _989\"></span>ster<span class=\"__13 _989\"></span>ad net<span class=\"__13 _989\"></span>tosk<span class=\"__13 _989\"></span>uld, int<span class=\"__13 _989\"></span>e unde<span class=\"__13 _989\"></span>rsti<span class=\"__13 _989\"></span>ga -10 milja<span class=\"__13 _989\"></span>rder k<span class=\"__13 _989\"></span>ronor. Ska<span class=\"__13 _989\"></span>nska har e<span class=\"__13 _989\"></span>n utde<span class=\"__13 _989\"></span>lning<span class=\"__13 _989\"></span>spo<span class=\"__13 _989\"></span>licy at<span class=\"__13 _989\"></span>t del<span class=\"__13 _989\"></span>a ut 40<span class=\"__13 _989\"></span>\u2013<span class=\"__13 _1033\"></span>70 pr<span class=\"__13 _989\"></span>oce<span class=\"__13 _989\"></span>nt av \u00e5ret<span class=\"__13 _989\"></span>s res<span class=\"__13 _989\"></span>ultat ef<span class=\"__13 _989\"></span>ter ska<span class=\"__13 _989\"></span>tt till d<span class=\"__13 _989\"></span>el\u00e4<span class=\"__13 _989\"></span>garn<span class=\"__13 _989\"></span>a, f\u00f6ru<span class=\"__13 _989\"></span>tsat<span class=\"__13 _989\"></span>t att b<span class=\"__13 _989\"></span>olag<span class=\"__13 _989\"></span>ets f<span class=\"__13 _989\"></span>inan<span class=\"__13 _989\"></span>siel<span class=\"__13 _989\"></span>la situ<span class=\"__13 _989\"></span>ation i s<span class=\"__13 _989\"></span>in hel<span class=\"__13 _989\"></span>het \u00e4r s<span class=\"__13 _989\"></span>tabil<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span>Det \u00e4<span class=\"__13 _989\"></span>r sty<span class=\"__13 _989\"></span>rels<span class=\"__13 _989\"></span>ens b<span class=\"__13 _989\"></span>ed\u00f6m<span class=\"__13 _989\"></span>ning a<span class=\"__13 _989\"></span>tt konc<span class=\"__13 _989\"></span>erne<span class=\"__13 _989\"></span>ns eg<span class=\"__13 _989\"></span>et kapita<span class=\"__13 _989\"></span>l uppg<span class=\"__13 _989\"></span>\u00e5r till e<span class=\"__13 _989\"></span>tt rim<span class=\"__13 _989\"></span>ligt b<span class=\"__13 _989\"></span>elop<span class=\"__13 _989\"></span>p med h<span class=\"__13 _989\"></span>\u00e4nsyn t<span class=\"__13 _989\"></span>ill de b<span class=\"__13 _989\"></span>ehov so<span class=\"__13 _989\"></span>m Skanskas finansiella st\u00e4llning<span class=\"__13 _990\"></span> och marknadsoms<span class=\"__13 _989\"></span>t\u00e4ndighet<span class=\"__13 _990\"></span>er erfordrar.<span class=\"__13 _1c0\"> </span>N<span class=\"__13 _1053\"></span>o<span class=\"__13 _1053\"></span>t<span class=\"__13 _1053\"></span> 2<span class=\"__13 _1053\"></span>7.<span class=\"__13 _1053\"></span><span class=\"ff2_13 ls1_13 ws1_13\"> Finansiella skulder<span class=\"__13 _1c0\"> </span></span>Finansiella skulder f\u00f6rdelas p\u00e5 l\u00e5ngfristiga och k<span class=\"__13 _990\"></span>ort<span class=\"__13 _989\"></span>fristiga skulder<span class=\"__13 _1033\"></span>. I normalfallet g\u00e4ller en f\u00f6rfallotidpunkt inom ett \u00e5r<span class=\"__13 _990\"></span> om skulden sk<span class=\"__13 _990\"></span>all behandlas som<span class=\"__13 _990\"></span> kortfristig. Detta<span class=\"__13 _990\"></span> g\u00e4ller int<span class=\"__13 _990\"></span>e f\u00f6r<span class=\"__13 _990\"></span> diskont<span class=\"__13 _990\"></span>erade r\u00f6relseskulder<span class=\"__13 _1033\"></span>, vilk<span class=\"__13 _1033\"></span>a tillh\u00f6r v<span class=\"__13 _990\"></span>erksamhetscyk<span class=\"__13 _990\"></span>eln och d\u00e4rf\u00f6r redovisas som kortfristiga skulder oavsett f\u00f6rfallotidpunkt<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span>Betr\u00e4ffande<span class=\"__13 _990\"></span> finansiella r<span class=\"__13 _990\"></span>isker och<span class=\"__13 _990\"></span> finanspolicy se<span class=\"__13 _1033\"></span> not 6.<span class=\"__13 _1c0\"> </span>L\u00e5ngfristiga finansiella skulder<span class=\"__13 _b0_2\"> </span><span class=\"ws4_13\">2022-<span class=\"__13 _1033\"></span>12-31<span class=\"__13 _4b_7\"> </span>2021<span class=\"__13 _990\"></span>-12-31<span class=\"__13 _1c0\"> </span></span>Finansiella skulder v\u00e4r<span class=\"__13 _990\"></span>derade till verkligt v\u00e4r<span class=\"__13 _1033\"></span>de via <span class=\"__13 _989\"></span>result<span class=\"__13 _990\"></span>atr\u00e4kningen<span class=\"__13 _1c0\"> </span>Derivat<span class=\"__13 _1c0\"> </span>Finansiella skulder v<span class=\"__13 _990\"></span>\u00e4rderade till upplupet ansk<span class=\"__13 _1033\"></span>affningsv\u00e4rde<span class=\"__13 _1c0\"> </span>Skulder till kreditins<span class=\"__13 _990\"></span>titut<span class=\"__13 _b1_2\"> </span>2 662<span class=\"__13 _1041\"> </span>2 834<span class=\"__13 _1c0\"> </span>\u00d6vriga skulder<span class=\"__13 _b2_2\"> </span><span class=\"ls24_10 ws2f_11\">52<span class=\"__13 _1039\"> </span></span><span class=\"ws1_13\">555<span class=\"__13 _1c0\"> </span></span>Summa<span class=\"__13 _b3_2\"> </span><span class=\"ws6_13\">2 714<span class=\"__13 _1041\"> </span>3 389</span> <span class=\"__13 _1048\"> </span> <span class=\"__13 _1034\"></span>varav r\u00e4n<span class=\"__13 _1033\"></span>teb\u00e4rande l\u00e5ngfristiga finansiella skulder<span class=\"__13 _b4_2\"> </span>2 714<span class=\"__13 _1041\"> </span>3 389 <span class=\"__13 _1048\"> </span> <span class=\"__13 _1034\"></span>varav icke r<span class=\"__13 _990\"></span>\u00e4nt<span class=\"__13 _990\"></span>eb\u00e4rande l\u00e5ngfristiga finansiella skulder<span class=\"__13 _1c0\"> </span>K<span class=\"__13 _990\"></span>ortfristiga finansiella skulder<span class=\"__13 _1c0\"> </span>Finansiella skulder v\u00e4r<span class=\"__13 _990\"></span>derade till verkligt v\u00e4r<span class=\"__13 _1033\"></span>de via <span class=\"__13 _989\"></span>result<span class=\"__13 _990\"></span>atr\u00e4kningen<span class=\"__13 _1c0\"> </span>Derivat<span class=\"__13 _1011\"> </span>150<span class=\"__13 _1071\"> </span>131<span class=\"__13 _1c0\"> </span>Finansiella skulder v<span class=\"__13 _990\"></span>\u00e4rderade till upplupet ansk<span class=\"__13 _1033\"></span>affningsv\u00e4rde<span class=\"__13 _1c0\"> </span>Byggnadskreditiv<span class=\"__13 _990\"></span> i bostadsr<span class=\"__13 _990\"></span>\u00e4ttsf\u00f6r<span class=\"__13 _990\"></span>eningar<span class=\"__13 _b5_3\"> </span><span class=\"lsc_13 ws12_13\">3 625<span class=\"__13 _1078\"> </span></span>4 6<span class=\"__13 _989\"></span>44<span class=\"__13 _1c0\"> </span>Skulder till kreditins<span class=\"__13 _990\"></span>titut<span class=\"__13 _b6_3\"> </span><span class=\"ls13_13 ws19_13\">519<span class=\"__13 _1c0\"> </span></span>\u00d6vriga skulder<span class=\"__13 _7d_4\"> </span><span class=\"ws1_13\">560<span class=\"__13 _1010\"> </span>4<span class=\"__13 _1c0\"> </span></span>Summa<span class=\"__13 _1060\"> </span><span class=\"ws6_13\">4 854<span class=\"__13 _1078\"> </span>4 780</span> <span class=\"__13 _1048\"> </span> <span class=\"__13 _1034\"></span>varav r\u00e4n<span class=\"__13 _1033\"></span>teb\u00e4rande kortfristiga finansiella skulder<span class=\"__13 _b7_3\"> </span>4 704<span class=\"__13 _1078\"> </span>4 649 <span class=\"__13 _1048\"> </span> <span class=\"__13 _1034\"></span>varav icke r<span class=\"__13 _990\"></span>\u00e4nt<span class=\"__13 _990\"></span>eb\u00e4rande kortfris<span class=\"__13 _990\"></span>tiga finansiella skulder<span class=\"__13 _b8_3\"> </span><span class=\"ws1_13\">150<span class=\"__13 _1071\"> </span>131<span class=\"__13 _1c0\"> </span></span>T<span class=\"__13 _1033\"></span>otalt r<span class=\"__13 _990\"></span>edovisat v<span class=\"__13 _1033\"></span>\u00e4rde f\u00f6r finansiella skulder<span class=\"__13 _b9_3\"> </span>7 568<span class=\"__13 _1047\"> </span>8 169<span class=\"__13 _1c0\"> </span>Not 2<span class=\"__13 _990\"></span>6. Eget kapital/Result<span class=\"__13 _990\"></span>at per aktie<span class=\"__13 _1c0\"> </span>Koncern\u00f6<span class=\"__13 _990\"></span>versikt<span class=\"__13 _1035\"> </span>V<span class=\"__13 _1033\"></span>erksamhet<span class=\"__13 _1036\"> </span>Bolagsstyrning<span class=\"__13 _1035\"> </span>H\u00e5llbarhet<span class=\"__13 _1037\"> </span><span class=\"ff1_13\">Finansiell information<span class=\"__13 _1c0\"> </span></span>162 <span class=\"__13 _1038\"> </span><span class=\"fs3_13 ls1_13 ws1_13\">Skansk<span class=\"__13 _990\"></span>a \u00c5rs- och h\u00e5llbarhetsredovisning 2<span class=\"__13 _990\"></span>022<span class=\"__13 _1c0\"> </span></span>Finansiell analys  <span class=\"__13 _4a_9\"> </span> Koncernr<span class=\"__13 _1033\"></span>esultat  <span class=\"__13 _4a_9\"> </span> <span class=\"ff1_13\">Noter</span>  <span class=\"__13 _4a_9\"> </span> Nya ers\u00e4ttningsriktlinjer <span class=\"__13 _4a_9\"> </span>Revisionsber<span class=\"__13 _990\"></span>\u00e4ttelse  <span class=\"__13 _4a_9\"> </span> Revisorns h\u00e5llbarhe<span class=\"__13 _990\"></span>tsrapport <span class=\"__13 _4a_9\"> </span> Kv<span class=\"__13 _990\"></span>artalsinf<span class=\"__13 _990\"></span>ormation  <span class=\"__13 _4a_9\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__13 _990\"></span>ester<span class=\"__13 _990\"></span>arkalender  <span class=\"__13 _4a_9\"> </span> Adr<span class=\"__13 _990\"></span>esser<span class=\"__13 _1c0\"> </span><div class=\"t_13 m0_13 h2_13 ff1_13 fs0_13 fc0_13 sc0_13 ls39_5 ws49_6\" style=\"left:0.09122467px; bottom:649.6712px;\">Not 28<span class=\"__13 _989\"></span>.<span class=\"ff2_13 ls1_13 ws1_13\"> Pensioner<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.09122467px; bottom:623.88104px;\">Avs\u00e4<span class=\"__13 _989\"></span>ttnin<span class=\"__13 _989\"></span>gar f\u00f6<span class=\"__13 _989\"></span>r pens<span class=\"__13 _989\"></span>ion<span class=\"__13 _989\"></span>er red<span class=\"__13 _989\"></span>ovisa<span class=\"__13 _989\"></span>s i enli<span class=\"__13 _989\"></span>ghet m<span class=\"__13 _989\"></span>ed IAS 19<span class=\"__13 _1033\"></span>,<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.09122467px; bottom:612.8336px;\">Ers<span class=\"__13 _989\"></span>\u00e4ttn<span class=\"__13 _989\"></span>inga<span class=\"__13 _989\"></span>r till an<span class=\"__13 _989\"></span>st\u00e4ll<span class=\"__13 _989\"></span>da. S<span class=\"__13 _989\"></span>e not 1<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls4_13 ws3_13\" style=\"left:0.09122467px; bottom:590.72974px;\">Pensionsskuld enl<span class=\"__13 _990\"></span>igt rapport \u00f6<span class=\"__13 _1033\"></span>ver finansiell<span class=\"__13 _990\"></span> st\u00e4llning<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:0.09122467px; bottom:579.6823px;\">R\u00e4nteb\u00e4rande pensionsskulder uppg\u00e5r enligt rapporten<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.09122467px; bottom:568.63495px;\">\u00f6ver f<span class=\"__13 _989\"></span>inan<span class=\"__13 _989\"></span>siell s<span class=\"__13 _989\"></span>t\u00e4lln<span class=\"__13 _989\"></span>ing til<span class=\"__13 _989\"></span>l 2 891 (5 936<span class=\"__13 _990\"></span>) Mk<span class=\"__13 _989\"></span>r och r<span class=\"__13 _989\"></span>\u00e4nte-<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.09122467px; bottom:557.5875px;\">b\u00e4<span class=\"__13 _989\"></span>rande p<span class=\"__13 _989\"></span>ens<span class=\"__13 _989\"></span>ions<span class=\"__13 _989\"></span>fordr<span class=\"__13 _989\"></span>inga<span class=\"__13 _989\"></span>r uppg<span class=\"__13 _989\"></span>\u00e5r till 2 4<span class=\"__13 _989\"></span>00 (2 13<span class=\"__13 _989\"></span>8) Mkr.<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:0.09122467px; bottom:546.5401px;\">R\u00e4nteb\u00e4rande pensionsskulder och r\u00e4nteb\u00e4rande<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.09122467px; bottom:535.49274px;\"> <span class=\"__13 _1034\"></span>pe<span class=\"__13 _989\"></span>nsio<span class=\"__13 _989\"></span>nsfo<span class=\"__13 _989\"></span>rdri<span class=\"__13 _989\"></span>ngar up<span class=\"__13 _989\"></span>pg\u00e5<span class=\"__13 _989\"></span>r netto t<span class=\"__13 _989\"></span>ill 491 (3 798) Mkr.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:0.09122467px; bottom:518.91254px;\">Skansk<span class=\"__13 _990\"></span>a har<span class=\"__13 _990\"></span> f\u00f6rm\u00e5nsbest\u00e4mda<span class=\"__13 _990\"></span> planer f\u00f6r<span class=\"__13 _990\"></span> pensioner i<span class=\"__13 _990\"></span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:0.09122467px; bottom:507.8651px;\"> <span class=\"__13 _1034\"></span>Sverige, Norge och St<span class=\"__13 _990\"></span>orbritannien. Pensionen i dessa<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls17_13 ws1e_13\" style=\"left:0.09122467px; bottom:496.81775px;\">planer baseras huvudsakli<span class=\"__13 _990\"></span>gen p\u00e5 slutl\u00f6nen<span class=\"__13 _990\"></span> eller genom<span class=\"ls1_13 ws1_13\">-<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:0.09122467px; bottom:485.77032px;\">snittligt intj\u00e4nande under anst\u00e4llningsperioden. Planerna<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.09122467px; bottom:474.72293px;\">omfa<span class=\"__13 _989\"></span>ttar et<span class=\"__13 _989\"></span>t sto<span class=\"__13 _989\"></span>rt anta<span class=\"__13 _989\"></span>l anst<span class=\"__13 _989\"></span>\u00e4llda m<span class=\"__13 _989\"></span>en det f<span class=\"__13 _989\"></span>\u00f6rekom<span class=\"__13 _989\"></span>mer<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:0.09122467px; bottom:463.67554px;\">\u00e4ven<span class=\"__13 _990\"></span> avgiftsbest\u00e4mda pla<span class=\"__13 _990\"></span>ner i dessa l<span class=\"__13 _990\"></span>\u00e4nder<span class=\"__13 _990\"></span>. K<span class=\"__13 _990\"></span>oncernf\u00f6re<span class=\"ls1_13 ws1_13\">-<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:0.09122467px; bottom:452.6281px;\">tag i<span class=\"__13 _1033\"></span> andra l\u00e4nder har<span class=\"__13 _990\"></span> pensionsplaner som<span class=\"__13 _990\"></span> redovisas som<span class=\"__13 _1033\"></span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:0.09122467px; bottom:441.58072px;\">avgiftsbest\u00e4mda planer.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls4_13 ws3_13\" style=\"left:0.09122467px; bottom:419.47684px;\">F\u00f6rm\u00e5nsbest<span class=\"__13 _990\"></span>\u00e4mda planer<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:0.09122467px; bottom:408.4294px;\">Pensionsplanerna<span class=\"__13 _990\"></span> omfattar<span class=\"__13 _1033\"></span> huvudsakligen  <span class=\"__13 _1034\"></span>\u00e5lderspension.<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.09122467px; bottom:397.38202px;\">Res<span class=\"__13 _989\"></span>pek<span class=\"__13 _989\"></span>tive arb<span class=\"__13 _989\"></span>ets<span class=\"__13 _989\"></span>givare h<span class=\"__13 _989\"></span>ar vanl<span class=\"__13 _989\"></span>igen e<span class=\"__13 _989\"></span>tt \u00e5tag<span class=\"__13 _989\"></span>and<span class=\"__13 _989\"></span>e att<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:0.09122467px; bottom:386.33463px;\">betala livsv<span class=\"__13 _990\"></span>arig pension. Intj\u00e4nandet bygger p\u00e5<span class=\"__13 _990\"></span> antalet<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:0.09122467px; bottom:375.28723px;\">anst\u00e4llnings\u00e5r.<span class=\"__13 _990\"></span> Den anst\u00e4llde m\u00e5ste vara<span class=\"__13 _1033\"></span> an<span class=\"__13 _989\"></span>sluten<span class=\"__13 _990\"></span> till<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.09122467px; bottom:364.23984px;\"> <span class=\"__13 _1034\"></span>pl<span class=\"__13 _989\"></span>anen e<span class=\"__13 _989\"></span>tt vis<span class=\"__13 _989\"></span>st ant<span class=\"__13 _989\"></span>al \u00e5r f\u00f6r at<span class=\"__13 _989\"></span>t upp<span class=\"__13 _989\"></span>n\u00e5 ful<span class=\"__13 _989\"></span>l r\u00e4tt ti<span class=\"__13 _989\"></span>ll \u00e5ld<span class=\"__13 _989\"></span>ers<span class=\"__13 _989\"></span>-<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.09122467px; bottom:353.1924px;\">pe<span class=\"__13 _989\"></span>nsio<span class=\"__13 _989\"></span>n. F\u00f6r var<span class=\"__13 _989\"></span>je \u00e5r tj\u00e4<span class=\"__13 _989\"></span>nar de<span class=\"__13 _989\"></span>n anst<span class=\"__13 _989\"></span>\u00e4lld<span class=\"__13 _989\"></span>e in \u00f6kad r\u00e4<span class=\"__13 _989\"></span>tt<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:0.09122467px; bottom:342.14502px;\">till<span class=\"__13 _990\"></span> pension vilk<span class=\"__13 _1033\"></span>et redovisas som<span class=\"__13 _1033\"></span> p<span class=\"__13 _989\"></span>ension<span class=\"__13 _1033\"></span> intj\u00e4nad under<span class=\"__13 _990\"></span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls17_13 ws1e_13\" style=\"left:0.09122467px; bottom:331.09763px;\"> <span class=\"__13 _1034\"></span>perioden samt \u00f6kn<span class=\"__13 _990\"></span>ing av pensions\u00e5t<span class=\"__13 _990\"></span>agande.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:0.09122467px; bottom:314.51743px;\">Pensionsplanerna<span class=\"__13 _990\"></span> \u00e4r fonder<span class=\"__13 _990\"></span>ade genom a<span class=\"__13 _990\"></span>tt pensionsf\u00f6r<span class=\"__13 _1033\"></span><span class=\"ls1_13 ws1_13\">-<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.09122467px; bottom:303.47003px;\">pli<span class=\"__13 _989\"></span>ktel<span class=\"__13 _989\"></span>ser<span class=\"__13 _989\"></span>na tr<span class=\"__13 _989\"></span>ygga<span class=\"__13 _989\"></span>s av tillg<span class=\"__13 _989\"></span>\u00e5ng<span class=\"__13 _989\"></span>ar i pen<span class=\"__13 _989\"></span>sion<span class=\"__13 _989\"></span>sst<span class=\"__13 _989\"></span>iftel<span class=\"__13 _989\"></span>ser o<span class=\"__13 _989\"></span>ch<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:0.09122467px; bottom:292.4226px;\">avs\u00e4ttningar i r\u00e4k<span class=\"__13 _990\"></span>enskaperna.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:0.09122467px; bottom:275.8424px;\">F\u00f6rvaltningstillg\u00e5ngarna i Sv<span class=\"__13 _990\"></span>erige understiger pen<span class=\"__13 _989\"></span>sions-<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls17_13 ws1e_13\" style=\"left:0.09122467px; bottom:264.795px;\">f\u00f6rpliktelserna v<span class=\"__13 _990\"></span>arf\u00f6r mellanskillnaden<span class=\"__13 _990\"></span> redovisas som<span class=\"__13 _990\"></span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.09122467px; bottom:253.74762px;\">en s<span class=\"__13 _989\"></span>kuld i ra<span class=\"__13 _989\"></span>ppor<span class=\"__13 _989\"></span>t \u00f6ver f<span class=\"__13 _989\"></span>inan<span class=\"__13 _989\"></span>siel<span class=\"__13 _989\"></span>l st\u00e4ll<span class=\"__13 _989\"></span>ning<span class=\"__13 _989\"></span>. F\u00f6rva<span class=\"__13 _989\"></span>ltnin<span class=\"__13 _989\"></span>gs<span class=\"ws1_13\">-<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:0.09122467px; bottom:242.70023px;\">tillg\u00e5ngarna i Norge och Storbrit<span class=\"__13 _990\"></span>annien \u00f6verstiger<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:0.09122467px; bottom:231.65282px;\">pensionsf\u00f6rpliktelserna<span class=\"__13 _990\"></span> varf\u00f6r mell<span class=\"__13 _990\"></span>anskillnaden redo<span class=\"__13 _1033\"></span>visas<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.09122467px; bottom:220.60542px;\">so<span class=\"__13 _989\"></span>m en ford<span class=\"__13 _989\"></span>ran. D<span class=\"__13 _989\"></span>en tak<span class=\"__13 _989\"></span>rege<span class=\"__13 _989\"></span>l som i vi<span class=\"__13 _989\"></span>ssa fa<span class=\"__13 _989\"></span>ll be<span class=\"__13 _989\"></span>gr\u00e4ns<span class=\"__13 _989\"></span>ar<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.09122467px; bottom:209.55803px;\">till<span class=\"__13 _989\"></span>g\u00e5ng<span class=\"__13 _989\"></span>arna<span class=\"__13 _989\"></span>s v\u00e4rde i r<span class=\"__13 _989\"></span>appo<span class=\"__13 _989\"></span>rt \u00f6ve<span class=\"__13 _989\"></span>r fina<span class=\"__13 _989\"></span>nsie<span class=\"__13 _989\"></span>ll st\u00e4l<span class=\"__13 _989\"></span>lning \u00e4<span class=\"__13 _989\"></span>r<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.09122467px; bottom:198.51062px;\">inte a<span class=\"__13 _989\"></span>ktue<span class=\"__13 _989\"></span>ll enl<span class=\"__13 _989\"></span>igt be<span class=\"__13 _989\"></span>fintli<span class=\"__13 _989\"></span>ga sta<span class=\"__13 _989\"></span>dgar i s<span class=\"__13 _989\"></span>tift<span class=\"__13 _989\"></span>else<span class=\"__13 _989\"></span>rna, f\u00f6<span class=\"__13 _989\"></span>rutom<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.09122467px; bottom:187.46323px;\">f\u00f6r e<span class=\"__13 _989\"></span>n av pla<span class=\"__13 _989\"></span>nern<span class=\"__13 _989\"></span>a i Norg<span class=\"__13 _989\"></span>e och e<span class=\"__13 _989\"></span>n av de mi<span class=\"__13 _989\"></span>ndre p<span class=\"__13 _989\"></span>lane<span class=\"__13 _989\"></span>rna<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:0.09122467px; bottom:176.41582px;\">i Storbrit<span class=\"__13 _990\"></span>annien. F\u00f6rvaltningstillg\u00e5ngarnas redovisade<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.09122467px; bottom:165.36842px;\">v\u00e4rd<span class=\"__13 _989\"></span>e har re<span class=\"__13 _989\"></span>duce<span class=\"__13 _989\"></span>rats m<span class=\"__13 _989\"></span>ed 30 (61) Mkr g<span class=\"__13 _989\"></span>enom b<span class=\"__13 _989\"></span>egr<span class=\"__13 _989\"></span>\u00e4nsn<span class=\"__13 _989\"></span>ing<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1c_12 ws26_12\" style=\"left:0.09122467px; bottom:154.32103px;\">enligt takregeln.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:0.09122467px; bottom:137.74083px;\">Pensionsf\u00f6rpli<span class=\"__13 _990\"></span>ktelserna per balansdagen<span class=\"__13 _990\"></span> uppg\u00e5r ti<span class=\"__13 _990\"></span>ll<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:0.09122467px; bottom:126.69342px;\">21 6<span class=\"__13 _1033\"></span>93 (<span class=\"__13 _990\"></span>29 832<span class=\"__13 _1033\"></span>) Mkr.<span class=\"__13 _1033\"></span> Pensionsf\u00f6rpliktelserna har<span class=\"__13 _990\"></span> under<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:0.09122467px; bottom:115.64603px;\">\u00e5ret p\u00e5verk<span class=\"__13 _990\"></span>ats av omv<span class=\"__13 _990\"></span>\u00e4rderingar.<span class=\"__13 _990\"></span> H\u00f6jd diskonterings <span class=\"__13 _1034\"></span><span class=\"ls1_13 ws1_13\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:0.09122467px; bottom:104.598625px;\">r\u00e4nt<span class=\"__13 _990\"></span>a f\u00f6r<span class=\"__13 _990\"></span> samtliga<span class=\"__13 _990\"></span> tre l\u00e4nder<span class=\"__13 _1033\"></span> har minskat<span class=\"__13 _990\"></span> pensionsf\u00f6r<span class=\"__13 _1033\"></span><span class=\"ls1_13 ws1_13\">-<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.09122467px; bottom:93.55122px;\">pli<span class=\"__13 _989\"></span>ktel<span class=\"__13 _989\"></span>ser<span class=\"__13 _989\"></span>na v\u00e4se<span class=\"__13 _989\"></span>ntlig<span class=\"__13 _989\"></span>t vilket i v<span class=\"__13 _989\"></span>iss m\u00e5<span class=\"__13 _989\"></span>n mot<span class=\"__13 _989\"></span>verkas a<span class=\"__13 _989\"></span>v<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:0.09122467px; bottom:82.50382px;\">erfarenhetsb<span class=\"__13 _989\"></span>aserade f\u00f6rluster<span class=\"__13 _1033\"></span>. Omv\u00e4rderingarna ing\u00e5r<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.09122467px; bottom:71.45642px;\">i \u00f6vri<span class=\"__13 _989\"></span>gt totalr<span class=\"__13 _989\"></span>esul<span class=\"__13 _989\"></span>tat och u<span class=\"__13 _989\"></span>ppg<span class=\"__13 _989\"></span>\u00e5r net<span class=\"__13 _989\"></span>to till 8 828 (-8<span class=\"__13 _989\"></span>3)<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:0.09122467px; bottom:60.40902px;\">Mkr<span class=\"__13 _990\"></span>. Pensionsf<span class=\"__13 _990\"></span>\u00f6rpliktelserna har<span class=\"__13 _1033\"></span> \u00e4ven p\u00e5verk<span class=\"__13 _1033\"></span>ats av att<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:499.59735px; bottom:623.20764px;\">hos PRI<span class=\"__13 _990\"></span> Pensionsgaran<span class=\"__13 _990\"></span>ti. Pensions\u00e5<span class=\"__13 _990\"></span>tagandet<span class=\"__13 _990\"></span> \u00e4r livsl\u00e5ng<span class=\"__13 _990\"></span>t<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:499.59735px; bottom:612.1602px;\">och k\u00e4nsligt f\u00f6r<span class=\"__13 _990\"></span> \u00e4ndringar av diskont<span class=\"__13 _990\"></span>eringsr\u00e4ntan,<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls17_13 ws1e_13\" style=\"left:499.59735px; bottom:601.1128px;\">l\u00f6ne\u00f6kningar<span class=\"__13 _1033\"></span>, inflati<span class=\"__13 _990\"></span>onen samt l<span class=\"__13 _990\"></span>ivsl\u00e4ngden.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:499.59735px; bottom:584.5326px;\">En min<span class=\"__13 _989\"></span>dre de<span class=\"__13 _989\"></span>l av ITP 2 p<span class=\"__13 _989\"></span>lane<span class=\"__13 _989\"></span>n tryg<span class=\"__13 _989\"></span>gas g<span class=\"__13 _989\"></span>enom f\u00f6<span class=\"__13 _989\"></span>rs\u00e4<span class=\"__13 _989\"></span>krin<span class=\"__13 _989\"></span>g i<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:499.59735px; bottom:573.4852px;\">Ale<span class=\"__13 _989\"></span>cta<span class=\"__13 _989\"></span>. Denn<span class=\"__13 _989\"></span>a f\u00f6r<span class=\"__13 _989\"></span>s\u00e4kr<span class=\"__13 _989\"></span>ing omfa<span class=\"__13 _989\"></span>ttar f<span class=\"__13 _989\"></span>lera a<span class=\"__13 _989\"></span>rbet<span class=\"__13 _989\"></span>sgiva<span class=\"__13 _989\"></span>re och<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:499.59735px; bottom:562.4378px;\">det f\u00f6<span class=\"__13 _989\"></span>reli<span class=\"__13 _989\"></span>gger i<span class=\"__13 _989\"></span>nte till<span class=\"__13 _989\"></span>r\u00e4ck<span class=\"__13 _989\"></span>lig info<span class=\"__13 _989\"></span>rmat<span class=\"__13 _989\"></span>ion f\u00f6r a<span class=\"__13 _989\"></span>tt red<span class=\"__13 _989\"></span>ovis<span class=\"__13 _989\"></span>a<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:499.59735px; bottom:551.39044px;\">dessa f\u00f6rpliktelser<span class=\"__13 _990\"></span> som en f<span class=\"__13 _990\"></span>\u00f6rm\u00e5nsbest\u00e4md pla<span class=\"__13 _990\"></span>n. Pension<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:499.59735px; bottom:540.343px;\">so<span class=\"__13 _989\"></span>m tryg<span class=\"__13 _989\"></span>gas ge<span class=\"__13 _989\"></span>nom f\u00f6<span class=\"__13 _989\"></span>rs\u00e4<span class=\"__13 _989\"></span>kring i A<span class=\"__13 _989\"></span>lec<span class=\"__13 _989\"></span>ta red<span class=\"__13 _989\"></span>ovisa<span class=\"__13 _989\"></span>s d\u00e4r<span class=\"__13 _989\"></span>f\u00f6r<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:499.59735px; bottom:529.2956px;\">so<span class=\"__13 _989\"></span>m en avgif<span class=\"__13 _989\"></span>ts<span class=\"__13 _989\"></span>bes<span class=\"__13 _989\"></span>t\u00e4md pl<span class=\"__13 _989\"></span>an. B<span class=\"__13 _989\"></span>etald<span class=\"__13 _989\"></span>a avgif<span class=\"__13 _989\"></span>ter un<span class=\"__13 _989\"></span>der 202<span class=\"__13 _989\"></span>2<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:499.59735px; bottom:518.2482px;\">upp<span class=\"__13 _989\"></span>g\u00e5r ti<span class=\"__13 _989\"></span>ll 22 (26) Mkr. Vid utg<span class=\"__13 _989\"></span>\u00e5nge<span class=\"__13 _989\"></span>n av 2022 u<span class=\"__13 _989\"></span>ppgi<span class=\"__13 _989\"></span>ck<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:499.59735px; bottom:507.2008px;\">den k<span class=\"__13 _990\"></span>ollektiva<span class=\"__13 _990\"></span> konsolideringsn<span class=\"__13 _990\"></span>iv\u00e5n f<span class=\"__13 _990\"></span>\u00f6r f\u00f6rm\u00e5<span class=\"__13 _990\"></span>nsbest\u00e4md<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:499.59735px; bottom:496.15344px;\">f\u00f6r<span class=\"__13 _989\"></span>s\u00e4kr<span class=\"__13 _989\"></span>ing i Al<span class=\"__13 _989\"></span>ecta t<span class=\"__13 _989\"></span>ill pre<span class=\"__13 _989\"></span>limi<span class=\"__13 _989\"></span>n\u00e4r<span class=\"__13 _989\"></span>t 172 (172) pro<span class=\"__13 _989\"></span>cent<span class=\"__13 _989\"></span>. Den<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1c_12 ws26_12\" style=\"left:499.59735px; bottom:485.10602px;\">kollektiva konsolideringsniv\u00e5n utg\u00f6rs av tillg\u00e5ngar i<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls17_13 ws1e_13\" style=\"left:499.59735px; bottom:474.05862px;\">procent av<span class=\"__13 _990\"></span> f\u00f6rs\u00e4kringsteknisk<span class=\"__13 _990\"></span>a \u00e5taganden.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:499.59735px; bottom:457.47842px;\">Ino<span class=\"__13 _989\"></span>m Skans<span class=\"__13 _989\"></span>ka Nor<span class=\"__13 _989\"></span>ge \u00e4r de<span class=\"__13 _989\"></span>n st\u00f6r<span class=\"__13 _989\"></span>sta f\u00f6r<span class=\"__13 _989\"></span>m\u00e5ns<span class=\"__13 _989\"></span>bes<span class=\"__13 _989\"></span>t\u00e4mda<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:499.59735px; bottom:446.43103px;\">pensionsplanen Sk<span class=\"__13 _990\"></span>anska<span class=\"__13 _990\"></span> Norge Pensionsk<span class=\"__13 _1033\"></span>as<span class=\"__13 _989\"></span>sa. P<span class=\"__13 _990\"></span>lanen<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:499.59735px; bottom:435.38364px;\">omfa<span class=\"__13 _989\"></span>ttar s<span class=\"__13 _989\"></span>\u00e5 gott s<span class=\"__13 _989\"></span>om sa<span class=\"__13 _989\"></span>mtlig<span class=\"__13 _989\"></span>a anst\u00e4<span class=\"__13 _989\"></span>llda i<span class=\"__13 _989\"></span>nom Ska<span class=\"__13 _989\"></span>nska i<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:249.75882px; bottom:623.2349px;\">kostnaderna<span class=\"__13 _1033\"></span> f\u00f6r intj\u00e4<span class=\"__13 _990\"></span>nade pensioner och<span class=\"__13 _990\"></span> r\u00e4ntek<span class=\"__13 _1033\"></span>ostnader<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:249.75882px; bottom:612.1875px;\">\u00f6ver<span class=\"__13 _989\"></span>stig<span class=\"__13 _989\"></span>er utbe<span class=\"__13 _989\"></span>talda p<span class=\"__13 _989\"></span>ens<span class=\"__13 _989\"></span>ione<span class=\"__13 _989\"></span>r<span class=\"__13 _990\"></span>. H\u00f6<span class=\"__13 _989\"></span>gre valu<span class=\"__13 _989\"></span>takur<span class=\"__13 _989\"></span>s f\u00f6r NO<span class=\"__13 _989\"></span>K<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:249.75882px; bottom:601.14014px;\">och GBP har \u00f6<span class=\"__13 _990\"></span>kat<span class=\"__13 _990\"></span> pensionsf\u00f6rpliktelserna.<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:249.75882px; bottom:584.55994px;\">F\u00f6r<span class=\"__13 _989\"></span>valtni<span class=\"__13 _989\"></span>ngs<span class=\"__13 _989\"></span>tillg<span class=\"__13 _989\"></span>\u00e5nga<span class=\"__13 _989\"></span>rna up<span class=\"__13 _989\"></span>pg\u00e5r t<span class=\"__13 _989\"></span>ill 21 202 (26 03<span class=\"__13 _989\"></span>4) Mkr.<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:249.75882px; bottom:573.5125px;\">F\u00f6rvaltningstillg\u00e5ngarna har under \u00e5ret<span class=\"__13 _990\"></span> p\u00e5verkats av<span class=\"__13 _990\"></span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:249.75882px; bottom:562.46515px;\">omv\u00e4rderingar d\u00e5<span class=\"__13 _990\"></span> verklig avkastning<span class=\"__13 _990\"></span> p\u00e5 tillg\u00e5ngarna<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:249.75882px; bottom:551.4177px;\">understiger ber\u00e4kna<span class=\"__13 _989\"></span>d<span class=\"__13 _990\"></span> avkastning. Omv\u00e4rderingarna<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:249.75882px; bottom:540.3703px;\">ing<span class=\"__13 _989\"></span>\u00e5r i \u00f6vri<span class=\"__13 _989\"></span>gt totalr<span class=\"__13 _989\"></span>esul<span class=\"__13 _989\"></span>tat och u<span class=\"__13 _989\"></span>ppg<span class=\"__13 _989\"></span>\u00e5r till -<span class=\"__13 _989\"></span>5 727 (2 357)<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:249.75882px; bottom:529.32294px;\">Mk<span class=\"__13 _989\"></span>r<span class=\"__13 _1033\"></span>. H<span class=\"__13 _989\"></span>\u00f6gre va<span class=\"__13 _989\"></span>lutak<span class=\"__13 _989\"></span>urs f\u00f6<span class=\"__13 _989\"></span>r NOK o<span class=\"__13 _989\"></span>ch GB<span class=\"__13 _989\"></span>P har \u00f6ka<span class=\"__13 _989\"></span>t<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws4a_5\" style=\"left:249.75882px; bottom:518.2755px;\">f\u00f6rvaltningstillg\u00e5ngarna.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:249.75882px; bottom:501.6953px;\">I res<span class=\"__13 _989\"></span>ultatr<span class=\"__13 _989\"></span>\u00e4kni<span class=\"__13 _989\"></span>ngen r<span class=\"__13 _989\"></span>edovi<span class=\"__13 _989\"></span>sad int<span class=\"__13 _989\"></span>\u00e4kt p<span class=\"__13 _989\"></span>\u00e5 f\u00f6r<span class=\"__13 _989\"></span>valtnin<span class=\"__13 _989\"></span>gs<span class=\"ws1_13\">-<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:249.75882px; bottom:490.64792px;\">till<span class=\"__13 _989\"></span>g\u00e5ng<span class=\"__13 _989\"></span>arna u<span class=\"__13 _989\"></span>ppg<span class=\"__13 _989\"></span>ick til<span class=\"__13 _989\"></span>l 445 (3<span class=\"__13 _989\"></span>30) Mkr m<span class=\"__13 _989\"></span>eda<span class=\"__13 _989\"></span>n verkl<span class=\"__13 _989\"></span>ig<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:249.75882px; bottom:479.60052px;\">avka<span class=\"__13 _989\"></span>stnin<span class=\"__13 _989\"></span>g uppg<span class=\"__13 _989\"></span>ick ti<span class=\"__13 _989\"></span>ll -5 282 (2 687<span class=\"__13 _989\"></span>) Mkr. Den l<span class=\"__13 _989\"></span>\u00e4gre<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:249.75882px; bottom:468.55313px;\">avkastningen \u00e4r h\u00e4n<span class=\"__13 _990\"></span>f\u00f6rlig till pensionsplanerna i samtliga<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls17_13 ws1e_13\" style=\"left:249.75882px; bottom:457.50574px;\">tre l\u00e4nder<span class=\"__13 _1033\"></span>.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:249.75882px; bottom:440.92554px;\">F\u00f6rvaltningstillg\u00e5ngarna best\u00e5r huvudsakligen av aktier<span class=\"__13 _990\"></span>,<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:249.75882px; bottom:429.8781px;\">r\u00e4nteb\u00e4rande v\u00e4rde <span class=\"__13 _1034\"></span>papper<span class=\"__13 _1033\"></span>, andelar i fonder samt<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:249.75882px; bottom:418.83072px;\">inves<span class=\"__13 _989\"></span>terin<span class=\"__13 _989\"></span>gar i fa<span class=\"__13 _989\"></span>stig<span class=\"__13 _989\"></span>heter o<span class=\"__13 _989\"></span>ch OP<span class=\"__13 _989\"></span>S-<span class=\"__13 _989\"></span>proj<span class=\"__13 _989\"></span>ekt<span class=\"__13 _989\"></span>. Ing<span class=\"__13 _989\"></span>a tillg<span class=\"__13 _989\"></span>\u00e5nga<span class=\"__13 _989\"></span>r<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:249.75882px; bottom:407.78333px;\">anv\u00e4n<span class=\"__13 _989\"></span>ds i r\u00f6r<span class=\"__13 _989\"></span>else<span class=\"__13 _989\"></span>n. Ant<span class=\"__13 _989\"></span>alet di<span class=\"__13 _989\"></span>rek<span class=\"__13 _989\"></span>t\u00e4gda a<span class=\"__13 _989\"></span>kti<span class=\"__13 _989\"></span>er i Skan<span class=\"__13 _989\"></span>ska AB<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:249.75882px; bottom:396.73593px;\">upp<span class=\"__13 _989\"></span>g\u00e5r ti<span class=\"__13 _989\"></span>ll 0 (0) st B-<span class=\"__13 _989\"></span>ak<span class=\"__13 _989\"></span>tier. Det f<span class=\"__13 _989\"></span>inns o<span class=\"__13 _989\"></span>cks\u00e5 e<span class=\"__13 _989\"></span>n obet<span class=\"__13 _989\"></span>ydlig<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:249.75882px; bottom:385.68854px;\">and<span class=\"__13 _989\"></span>el ind<span class=\"__13 _989\"></span>irek<span class=\"__13 _989\"></span>t \u00e4gd<span class=\"__13 _989\"></span>a akt<span class=\"__13 _989\"></span>ier i Skan<span class=\"__13 _989\"></span>ska AB vi<span class=\"__13 _989\"></span>a invest<span class=\"__13 _989\"></span>ering<span class=\"__13 _989\"></span>ar i<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls17_13 ws1e_13\" style=\"left:249.75882px; bottom:374.6411px;\">olika<span class=\"__13 _990\"></span> slags fonder<span class=\"__13 _1033\"></span>.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:249.75882px; bottom:358.0609px;\">De ri<span class=\"__13 _989\"></span>sker s<span class=\"__13 _989\"></span>om f\u00f6lj<span class=\"__13 _989\"></span>er av bo<span class=\"__13 _989\"></span>lag<span class=\"__13 _989\"></span>ets f\u00f6r<span class=\"__13 _989\"></span>m\u00e5ns<span class=\"__13 _989\"></span>bes<span class=\"__13 _989\"></span>t\u00e4md<span class=\"__13 _989\"></span>a<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:249.75882px; bottom:347.01352px;\">pensionsplaner \u00e4r<span class=\"__13 _990\"></span> av flera<span class=\"__13 _1033\"></span> s<span class=\"__13 _989\"></span>lag.<span class=\"__13 _990\"></span> Pensions\u00e5tagandena<span class=\"__13 _1033\"></span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:249.75882px; bottom:335.96613px;\">p\u00e5verkas huvudsakligen av aktuell disk<span class=\"__13 _990\"></span>onteringsr\u00e4nta,<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls17_13 ws1e_13\" style=\"left:249.75882px; bottom:324.91873px;\">l\u00f6ne\u00f6kningar<span class=\"__13 _1033\"></span>, inflati<span class=\"__13 _990\"></span>on samt l<span class=\"__13 _990\"></span>ivsl\u00e4ngd. Risk<span class=\"__13 _990\"></span>en i f<span class=\"__13 _990\"></span>\u00f6rvalt<span class=\"ls1_13 ws1_13\">-<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:249.75882px; bottom:313.8713px;\">ningstillg\u00e5ngarna utg\u00f6rs huvudsakligen av marknadsris<span class=\"__13 _989\"></span>k.<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:249.75882px; bottom:302.8239px;\">Sa<span class=\"__13 _989\"></span>mmanta<span class=\"__13 _989\"></span>get kan ef<span class=\"__13 _989\"></span>fek<span class=\"__13 _989\"></span>ten av d<span class=\"__13 _989\"></span>ess<span class=\"__13 _989\"></span>a riske<span class=\"__13 _989\"></span>r inne<span class=\"__13 _989\"></span>b\u00e4ra<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:249.75882px; bottom:291.77652px;\">vola<span class=\"__13 _989\"></span>tilite<span class=\"__13 _989\"></span>t i bola<span class=\"__13 _989\"></span>get<span class=\"__13 _989\"></span>s egna kap<span class=\"__13 _989\"></span>ital sa<span class=\"__13 _989\"></span>mt med<span class=\"__13 _989\"></span>f\u00f6ra \u00f6ka<span class=\"__13 _989\"></span>de<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:249.75882px; bottom:280.72913px;\">framt<span class=\"__13 _990\"></span>ida k<span class=\"__13 _990\"></span>ostnader f\u00f6r<span class=\"__13 _1033\"></span> p<span class=\"__13 _989\"></span>ensioner<span class=\"__13 _1033\"></span> o<span class=\"__13 _989\"></span>ch<span class=\"__13 _990\"></span> h\u00f6gre pensions<span class=\"ls1_13 ws1_13\">-<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:249.75882px; bottom:269.68173px;\">utbetalningar \u00e4n<span class=\"__13 _990\"></span> ber\u00e4knat<span class=\"__13 _989\"></span>.<span class=\"__13 _990\"></span> Skanska f\u00f6ljer<span class=\"__13 _990\"></span> l\u00f6pande<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:249.75882px; bottom:258.6343px;\">utvecklingen<span class=\"__13 _990\"></span> av pensions\u00e5taga<span class=\"__13 _990\"></span>ndena och uppdat<span class=\"__13 _990\"></span>erar<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:249.75882px; bottom:247.58691px;\">de v\u00e4sentligaste an<span class=\"__13 _990\"></span>tagandena varje kvartal och \u00f6vriga<span class=\"__13 _990\"></span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:249.75882px; bottom:236.53952px;\">antagandena<span class=\"__13 _1033\"></span> minst en g\u00e5ng per<span class=\"__13 _1033\"></span> \u00e5r.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:249.75882px; bottom:219.95932px;\">Ber\u00e4kning av pensions\u00e5tagandena utf<span class=\"__13 _1033\"></span>\u00f6res av oberoende<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:249.75882px; bottom:208.91193px;\">aktuarier<span class=\"__13 _1033\"></span>. Bolaget har uppr\u00e4tt<span class=\"__13 _1033\"></span>at styrdokument f\u00f6r<span class=\"__13 _990\"></span> hant<span class=\"__13 _990\"></span>ering<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls3_13 ws2_13\" style=\"left:249.75882px; bottom:197.86452px;\">av f\u00f6rv<span class=\"__13 _990\"></span>altningstillg\u00e5ngarna i form av<span class=\"__13 _990\"></span> placeringsriktlinjer<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls3_13 ws2_13\" style=\"left:249.75882px; bottom:186.81712px;\">d\u00e4r till\u00e5tna inv<span class=\"__13 _1033\"></span>e<span class=\"__13 _989\"></span>s<span class=\"__13 _990\"></span>teringar och allokeringsr<span class=\"__13 _1033\"></span>amar f\u00f6r dessa<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls3a_5 ws2_13\" style=\"left:249.75882px; bottom:175.76973px;\">regler<span class=\"__13 _990\"></span>as. H\u00e4rut\u00f6v<span class=\"__13 _990\"></span>er anv<span class=\"__13 _990\"></span>\u00e4nder bolaget externa in<span class=\"__13 _1033\"></span>vesterings<span class=\"ls1_13 ws1_13\">-<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls3_13 ws2_13\" style=\"left:249.75882px; bottom:164.72232px;\">r\u00e5dgivar<span class=\"__13 _990\"></span>e som l\u00f6pande f\u00f6ljer f<span class=\"__13 _1033\"></span>\u00f6rvaltningstillg\u00e5ngarnas<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls3_13 ws2_13\" style=\"left:249.75882px; bottom:153.67493px;\">utveckling. Den l\u00e5nga durationen i pensions\u00e5t<span class=\"__13 _1033\"></span>agandena<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls3_13 ws2_13\" style=\"left:249.75882px; bottom:142.62752px;\">matchas delvis genom l\u00e5ngfristiga in<span class=\"__13 _1033\"></span>vesteringar i OPS-<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls3_13 ws2_13\" style=\"left:249.75882px; bottom:131.58012px;\">projekt och f<span class=\"__13 _990\"></span>astighetsin<span class=\"__13 _990\"></span>vest<span class=\"__13 _990\"></span>eringar samt placeringar<span class=\"__13 _990\"></span> i<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls3_13 ws4b_5\" style=\"left:249.75882px; bottom:120.532715px;\">l\u00e5ngfristiga r\u00e4n<span class=\"__13 _990\"></span>teb\u00e4rande v\u00e4r<span class=\"__13 _1033\"></span>dep<span class=\"__13 _989\"></span>apper<span class=\"__13 _1033\"></span>.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:249.75882px; bottom:103.95252px;\">De<span class=\"__13 _989\"></span>n st\u00f6r<span class=\"__13 _989\"></span>sta f\u00f6r<span class=\"__13 _989\"></span>m\u00e5ns<span class=\"__13 _989\"></span>bes<span class=\"__13 _989\"></span>t\u00e4mda p<span class=\"__13 _989\"></span>lane<span class=\"__13 _989\"></span>n f\u00f6r Ska<span class=\"__13 _989\"></span>nska i<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:249.75882px; bottom:92.90512px;\">Sveri<span class=\"__13 _990\"></span>ge \u00e4r IT<span class=\"__13 _990\"></span>P 2<span class=\"__13 _990\"></span>-planen d\u00e4r<span class=\"__13 _990\"></span> pensionen baseras p\u00e5<span class=\"__13 _990\"></span> slutl\u00f6n<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:249.75882px; bottom:81.85772px;\">vid pensionstillf\u00e4llet. ITP 2 omfa<span class=\"__13 _990\"></span>ttar tj\u00e4nstem\u00e4n f\u00f6dda<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:249.75882px; bottom:70.810326px;\">1<span class=\"__13 _990\"></span>978<span class=\"__13 _990\"></span> eller ti<span class=\"__13 _990\"></span>digare. P<span class=\"__13 _990\"></span>ensions\u00e5tagandena<span class=\"__13 _990\"></span> s\u00e4kras genom<span class=\"__13 _990\"></span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:249.75882px; bottom:59.762924px;\">tillg\u00e5ngar i pensionsstiftelse samt genom kreditf\u00f6rs\u00e4k<span class=\"__13 _989\"></span>ring<span class=\"__13 _990\"></span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:749.0849px; bottom:623.3259px;\">No<span class=\"__13 _989\"></span>rge oc<span class=\"__13 _989\"></span>h pen<span class=\"__13 _989\"></span>sion<span class=\"__13 _989\"></span>en ba<span class=\"__13 _989\"></span>sera<span class=\"__13 _989\"></span>s p\u00e5 sl<span class=\"__13 _989\"></span>utl\u00f6n o<span class=\"__13 _989\"></span>ch anta<span class=\"__13 _989\"></span>l \u00e5r som<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:749.0849px; bottom:612.2785px;\">anst\u00e4lld<span class=\"__13 _990\"></span> i Sk<span class=\"__13 _990\"></span>anska. P<span class=\"__13 _990\"></span>ensions\u00e5tagandena<span class=\"__13 _990\"></span> s\u00e4kras genom<span class=\"__13 _990\"></span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:749.0849px; bottom:601.23114px;\">tillg\u00e5ngar<span class=\"__13 _1033\"></span> i pensionskassan. Skansk<span class=\"__13 _1033\"></span>a Norge Pensions<span class=\"ls1_13 ws1_13\">-<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:749.0849px; bottom:590.1837px;\">kas<span class=\"__13 _989\"></span>sa \u00e4r se<span class=\"__13 _989\"></span>dan mi<span class=\"__13 _989\"></span>tten a<span class=\"__13 _989\"></span>v 2018 st\u00e4n<span class=\"__13 _989\"></span>gd f\u00f6r ny<span class=\"__13 _989\"></span>tilltr<span class=\"__13 _989\"></span>\u00e4de.<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:749.0849px; bottom:579.13635px;\">Pensions\u00e5tagandet \u00e4r livsl\u00e5ngt och k<span class=\"__13 _990\"></span>\u00e4nsligt f\u00f6r \u00e4ndringar<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:749.0849px; bottom:568.0889px;\">av diskont<span class=\"__13 _990\"></span>eringsr\u00e4ntan, l\u00f6ne\u00f6kningar<span class=\"__13 _990\"></span>, inflationen samt<span class=\"__13 _990\"></span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1c_12 ws4c_5\" style=\"left:749.0849px; bottom:557.0415px;\">livsl\u00e4ngden<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:749.0849px; bottom:540.4613px;\">Den st\u00f6rsta<span class=\"__13 _1033\"></span> av Skansk<span class=\"__13 _990\"></span>as f\u00f6rm\u00e5nsbest\u00e4mda<span class=\"__13 _1033\"></span> p<span class=\"__13 _989\"></span>ensions<span class=\"ls1_13 ws1_13\">-<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:749.0849px; bottom:529.41394px;\">planer i<span class=\"__13 _990\"></span> Storbri<span class=\"__13 _990\"></span>tannien<span class=\"__13 _990\"></span> \u00e4r Sk<span class=\"__13 _990\"></span>anska P<span class=\"__13 _990\"></span>ension F<span class=\"__13 _1033\"></span>und. Planen<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:749.0849px; bottom:518.3665px;\">omfa<span class=\"__13 _989\"></span>ttar tj<span class=\"__13 _989\"></span>\u00e4nst<span class=\"__13 _989\"></span>em\u00e4n o<span class=\"__13 _989\"></span>ch ba<span class=\"__13 _989\"></span>sera<span class=\"__13 _989\"></span>s p\u00e5 ge<span class=\"__13 _989\"></span>noms<span class=\"__13 _989\"></span>nitt<span class=\"__13 _989\"></span>ligt<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:749.0849px; bottom:507.31915px;\">intj\u00e4<span class=\"__13 _990\"></span>nad l\u00f6n \u00f6<span class=\"__13 _990\"></span>ver a<span class=\"__13 _990\"></span>nst\u00e4llningsperioden.<span class=\"__13 _990\"></span> Pensionen<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls17_13 ws1e_13\" style=\"left:749.0849px; bottom:496.27173px;\">omv<span class=\"__13 _990\"></span>\u00e4rderas efter<span class=\"__13 _990\"></span> \u00e4ndringar i<span class=\"__13 _990\"></span> prisinflationsbeloppet.<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:749.0849px; bottom:485.22433px;\">Pensions\u00e5ta<span class=\"__13 _990\"></span>gandena s\u00e4kras<span class=\"__13 _990\"></span> genom tillg\u00e5<span class=\"__13 _990\"></span>ngar i pensions-<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:749.0849px; bottom:474.1769px;\">fon<span class=\"__13 _989\"></span>den<span class=\"__13 _989\"></span>. Skans<span class=\"__13 _989\"></span>ka Pensi<span class=\"__13 _989\"></span>on Fund \u00e4r s<span class=\"__13 _989\"></span>eda<span class=\"__13 _989\"></span>n slutet a<span class=\"__13 _989\"></span>v f\u00f6rs<span class=\"__13 _989\"></span>ta<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:749.0849px; bottom:463.12952px;\">k<span class=\"__13 _989\"></span>varta<span class=\"__13 _989\"></span>let 2018 st<span class=\"__13 _989\"></span>\u00e4ngd f\u00f6<span class=\"__13 _989\"></span>r nyintj\u00e4<span class=\"__13 _989\"></span>nand<span class=\"__13 _989\"></span>e och ny<span class=\"__13 _989\"></span>tillt<span class=\"__13 _989\"></span>r\u00e4de<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:749.0849px; bottom:452.08212px;\">Pensions\u00e5tagandet \u00e4r k\u00e4nsligt<span class=\"__13 _990\"></span> f\u00f6r \u00e4ndringar av disk<span class=\"__13 _990\"></span>onte<span class=\"ls1_13 ws1_13\">-<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:749.0849px; bottom:441.03473px;\">ringsr\u00e4ntan, inflat<span class=\"__13 _990\"></span>ionen samt livsl\u00e4ngden.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws6_13\" style=\"left:499.59735px; bottom:387.27335px;\">Nettoskuld av<span class=\"__13 _990\"></span>seende ers\u00e4ttningar till anst\u00e4llda, f<span class=\"__13 _990\"></span>\u00f6rm\u00e5nsbest\u00e4mda planer<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws4_13\" style=\"left:859.5095px; bottom:373.07736px;\">2022-<span class=\"__13 _1033\"></span>12-31<span class=\"__13 _4b_7\"> </span>2021<span class=\"__13 _990\"></span>-12-31<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.59735px; bottom:358.88135px;\">Pensionsf<span class=\"__13 _990\"></span>\u00f6rpliktelser<span class=\"__13 _990\"></span> fonderade planer<span class=\"__13 _1033\"></span>, nuv\u00e4r<span class=\"__13 _1033\"></span>de p<span class=\"__13 _989\"></span>er<span class=\"__13 _990\"></span> den 31 december<span class=\"__13 _ba_3\"> </span>21 69<span class=\"__13 _1033\"></span>3<span class=\"__13 _5e_7\"> </span>29 832<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.59735px; bottom:344.68536px;\">F<span class=\"__13 _990\"></span>\u00f6rvaltningstillg\u00e5ngar<span class=\"__13 _1033\"></span>, verkligt <span class=\"__13 _990\"></span>v\u00e4rde per den 31 december<span class=\"__13 _bb_3\"> </span>-21 202<span class=\"__13 _bc_3\"> </span>-26 034<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:499.59735px; bottom:330.48935px;\">Nettoskuld enligt r<span class=\"__13 _990\"></span>apport \u00f6ver finansiell s<span class=\"__13 _990\"></span>t\u00e4llning<span class=\"__13 _bd_3\"> </span><span class=\"ws1_13\">491<span class=\"__13 _1041\"> </span></span>3 798<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws6_13\" style=\"left:499.59735px; bottom:291.4623px;\">Pensionsf<span class=\"__13 _990\"></span>\u00f6rpliktelser och f<span class=\"__13 _990\"></span>\u00f6rvaltningstillg\u00e5ngar per land<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 lsa_13 ws10_13\" style=\"left:499.59735px; bottom:277.26633px;\">2022<span class=\"__13 _b9_3\"> </span><span class=\"ls3_13 ws4_13\">Sverige<span class=\"__13 _994\"> </span>Norge<span class=\"__13 _be_3\"> </span>Storbrit<span class=\"__13 _990\"></span>annien<span class=\"__13 _a9_2\"> </span>T<span class=\"__13 _1033\"></span>otalt<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:499.59735px; bottom:263.0703px;\">Pensionsf<span class=\"__13 _990\"></span>\u00f6rpliktelser<span class=\"__13 _bf_3\"> </span><span class=\"ls10_13 ws4d_5\">8<span class=\"__13 _989\"></span> 876<span class=\"__13 _6b_7\"> </span></span><span class=\"ws5_13\">4 831<span class=\"__13 _1047\"> </span>7 986<span class=\"__13 _994\"> </span>21 69<span class=\"__13 _990\"></span>3<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:499.59735px; bottom:248.8743px;\">F<span class=\"__13 _990\"></span>\u00f6rvaltningstillg\u00e5ngar<span class=\"__13 _c0_3\"> </span><span class=\"ws5_13\">-5 985<span class=\"__13 _994\"> </span>-<span class=\"__13 _989\"></span>6 464<span class=\"__13 _a9_2\"> </span>-8 753<span class=\"__13 _c1_3\"> </span>-21 202<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:499.59735px; bottom:234.67831px;\">Nettoskuld enligt r<span class=\"__13 _990\"></span>apport \u00f6ver <span class=\"ws1_13\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:499.59735px; bottom:223.6309px;\">finansiell st\u00e4llning<span class=\"__13 _c2_3\"> </span>2 891<span class=\"__13 _a9_2\"> </span>-1 633<span class=\"__13 _1059\"> </span><span class=\"ls1b_12 ws23_13\">-767<span class=\"__13 _4d_7\"> </span></span><span class=\"ws1_13\">491<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 lsa_13 ws10_13\" style=\"left:499.59735px; bottom:195.2389px;\">2021<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:499.59735px; bottom:181.04291px;\">Pensionsf<span class=\"__13 _990\"></span>\u00f6rpliktelser<span class=\"__13 _5c_8\"> </span><span class=\"ws5_13\">11 9<span class=\"__13 _989\"></span>99<span class=\"__13 _1047\"> </span><span class=\"ls12_13 ws4e_5\">5 23<span class=\"__13 _989\"></span>7<span class=\"__13 _994\"> </span></span>12 596<span class=\"__13 _998\"> </span>29 832<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:499.59735px; bottom:166.84691px;\">F<span class=\"__13 _990\"></span>\u00f6rvaltningstillg\u00e5ngar<span class=\"__13 _c3_3\"> </span><span class=\"ws5_13\">-6 063<span class=\"__13 _1049\"> </span>-6 843<span class=\"__13 _998\"> </span>-13 128<span class=\"__13 _bc_3\"> </span>-26 0<span class=\"__13 _990\"></span>34<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:499.59735px; bottom:152.65091px;\">Nettoskuld enligt r<span class=\"__13 _990\"></span>apport \u00f6ver <span class=\"ws1_13\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:499.59735px; bottom:141.60352px;\">finansiell st\u00e4llning<span class=\"__13 _c4_3\"> </span>5 936<span class=\"__13 _c5_3\"> </span>-1 606<span class=\"__13 _c6_3\"> </span><span class=\"ws1_13\">-532<span class=\"__13 _1041\"> </span></span>3 798<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff2_13 fs1_13 fc1_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.09122467px; bottom:726.297px;\">Koncern\u00f6<span class=\"__13 _990\"></span>versikt<span class=\"__13 _1035\"> </span>V<span class=\"__13 _1033\"></span>erksamhet<span class=\"__13 _1036\"> </span>Bolagsstyrning<span class=\"__13 _1035\"> </span>H\u00e5llbarhet<span class=\"__13 _1037\"> </span><span class=\"ff1_13\">Finansiell information<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h5_13 ff2_13 fs2_13 fc1_13 sc0_13 ls30_8 ws3e_9\" style=\"left:0.09122467px; bottom:2.079193px;\">163 <span class=\"__13 _1038\"> </span><span class=\"fs3_13 ls1_13 ws1_13\">Skanska <span class=\"__13 _990\"></span>\u00c5rs- och h\u00e5llbarhetsredovisning 202<span class=\"__13 _990\"></span>2<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff2_13 fs1_13 fc1_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.09122467px; bottom:698.65924px;\">Finansiell analys  <span class=\"__13 _4a_9\"> </span> Koncernr<span class=\"__13 _1033\"></span>esultat  <span class=\"__13 _4a_9\"> </span> <span class=\"ff1_13\">Noter</span>  <span class=\"__13 _4a_9\"> </span> Nya ers\u00e4ttningsriktlinjer <span class=\"__13 _4a_9\"> </span>Revisionsber<span class=\"__13 _990\"></span>\u00e4ttelse  <span class=\"__13 _4a_9\"> </span> Revisorns h\u00e5llbarhe<span class=\"__13 _990\"></span>tsrapport <span class=\"__13 _4a_9\"> </span> Kv<span class=\"__13 _990\"></span>artalsinf<span class=\"__13 _990\"></span>ormation  <span class=\"__13 _4a_9\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__13 _990\"></span>ester<span class=\"__13 _990\"></span>arkalender  <span class=\"__13 _4a_9\"> </span> Adr<span class=\"__13 _990\"></span>esser<span class=\"__13 _1c0\"> </span></div>Not 2<span class=\"__13 _990\"></span>8. Pensioner forts.<span class=\"__13 _1c0\"> </span>R\u00e4nt<span class=\"__13 _990\"></span>eb\u00e4rande pensionsskuld, netto<span class=\"__13 _1c0\"> </span>2022<span class=\"__13 _6b_7\"> </span>2021<span class=\"__13 _1c0\"> </span>Ing\u00e5ende balans pensionsskuld, netto<span class=\"__13 _c7_3\"> </span><span class=\"ls3b_5 ws6_13\">3 798<span class=\"__13 _1047\"> </span><span class=\"ls15_13 wse_13\">6 262<span class=\"__13 _1c0\"> </span></span></span>Pensionsko<span class=\"__13 _990\"></span>stnader<span class=\"__13 _1082\"> </span><span class=\"ls1f_12 ws29_12\">575<span class=\"__13 _1039\"> </span></span>580<span class=\"__13 _1c0\"> </span>Betalda f<span class=\"__13 _990\"></span>\u00f6rm\u00e5ner fr\u00e5n arbets<span class=\"__13 _990\"></span>givare<span class=\"__13 _c8_3\"> </span><span class=\"ls3c_5 ws4f_5\">-<span class=\"__13 _989\"></span>267<span class=\"__13 _1077\"> </span></span><span class=\"ws1_13\">-2<span class=\"__13 _990\"></span>60<span class=\"__13 _1c0\"> </span></span>Tillskjutna medel fr\u00e5n arbetsgiv<span class=\"__13 _990\"></span>are<span class=\"__13 _c9_3\"> </span><span class=\"ls28_10 ws34_10\">-444<span class=\"__13 _1077\"> </span><span class=\"ls24_10 ws2f_11\">-359<span class=\"__13 _1c0\"> </span></span></span>Omv<span class=\"__13 _990\"></span>\u00e4rderingar<span class=\"__13 _1c0\"> </span>1)<span class=\"__13 _1c0\"> </span>-3 101<span class=\"__13 _a9_2\"> </span>-2 27<span class=\"__13 _1033\"></span>4<span class=\"__13 _1c0\"> </span>Reduceringar och r<span class=\"__13 _990\"></span>egleringar<span class=\"__13 _ca_3\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _989\"></span>1<span class=\"__13 _1071\"> </span><span class=\"ls34_6 ws50_4\">-<span class=\"__13 _989\"></span>69<span class=\"__13 _1c0\"> </span></span></span>Kur<span class=\"__13 _990\"></span>sdifferens<span class=\"__13 _990\"></span>er<span class=\"__13 _cb_3\"> </span><span class=\"ls24_10 ws2f_11\">-59<span class=\"__13 _1071\"> </span><span class=\"ls7_13 ws3a_9\">-82<span class=\"__13 _1c0\"> </span></span></span>Nettoskuld enligt r<span class=\"__13 _990\"></span>apport \u00f6ver finansiell s<span class=\"__13 _990\"></span>t\u00e4llning<span class=\"__13 _cc_3\"> </span><span class=\"ws1_13\">491<span class=\"__13 _1041\"> </span></span>3 798<span class=\"__13 _1c0\"> </span>1)  <span class=\"__13 _5b_8\"></span>Se \u00e4v<span class=\"__13 _989\"></span>en not 26 d<span class=\"__13 _989\"></span>\u00e4r skat<span class=\"__13 _989\"></span>ted<span class=\"__13 _989\"></span>el och s<span class=\"__13 _989\"></span>oci<span class=\"__13 _989\"></span>ala ko<span class=\"__13 _989\"></span>stna<span class=\"__13 _989\"></span>der s<span class=\"__13 _989\"></span>om red<span class=\"__13 _989\"></span>ovis<span class=\"__13 _989\"></span>as i \u00f6vri<span class=\"__13 _989\"></span>gt tota<span class=\"__13 _989\"></span>lres<span class=\"__13 _989\"></span>ultat f<span class=\"__13 _989\"></span>ramg<span class=\"__13 _989\"></span>\u00e5r.<span class=\"__13 _1c0\"> </span>Pensionsf<span class=\"__13 _990\"></span>\u00f6rpliktelser<span class=\"__13 _1c0\"> </span>2022<span class=\"__13 _6b_7\"> </span>2021<span class=\"__13 _1c0\"> </span>Ing\u00e5ende balans<span class=\"__13 _cd_3\"> </span>29 832<span class=\"__13 _994\"> </span>28 173<span class=\"__13 _1c0\"> </span>Pensioner in<span class=\"__13 _990\"></span>tj\u00e4nade under perioden<span class=\"__13 _993\"> </span><span class=\"ws1_13\">5<span class=\"__13 _989\"></span>32<span class=\"__13 _4d_7\"> </span>516<span class=\"__13 _1c0\"> </span></span>R\u00e4n<span class=\"__13 _990\"></span>ta p\u00e5 f\u00f6rplik<span class=\"__13 _990\"></span>telser<span class=\"__13 _ce_3\"> </span><span class=\"ls15_13 ws1b_13\">493<span class=\"__13 _5d_8\"> </span></span><span class=\"ws1_13\">400<span class=\"__13 _1c0\"> </span></span>Betalda f<span class=\"__13 _990\"></span>\u00f6rm\u00e5ner fr\u00e5n arbets<span class=\"__13 _990\"></span>givare<span class=\"__13 _c8_3\"> </span><span class=\"ls3c_5 ws4f_5\">-<span class=\"__13 _989\"></span>267<span class=\"__13 _1077\"> </span></span><span class=\"ws1_13\">-2<span class=\"__13 _990\"></span>60<span class=\"__13 _1c0\"> </span></span>Betalda f<span class=\"__13 _990\"></span>\u00f6rm\u00e5ner fr\u00e5n f<span class=\"__13 _990\"></span>\u00f6rvaltningstillg\u00e5ngar<span class=\"__13 _cf_3\"> </span><span class=\"ws1_13\">-501<span class=\"__13 _7e_4\"> </span><span class=\"ls7_13 ws3a_9\">-<span class=\"__13 _989\"></span>439<span class=\"__13 _1c0\"> </span></span></span>Omv<span class=\"__13 _990\"></span>\u00e4rderingar:<span class=\"__13 _1c0\"> </span>\u2013  <span class=\"__13 _1034\"></span>Aktuariella vinster (-) / f<span class=\"__13 _1033\"></span>\u00f6rluster (+) f\u00f6r<span class=\"__13 _1033\"></span>\u00e4ndrade finansiella antaganden<span class=\"__13 _1061\"> </span>-10 2<span class=\"__13 _990\"></span>77<span class=\"__13 _1026\"> </span><span class=\"lsd_13 ws30_10\">20<span class=\"__13 _1c0\"> </span></span>\u2013  <span class=\"__13 _1034\"></span>Aktuariella vinster (-) / f<span class=\"__13 _1033\"></span>\u00f6rluster (+) f\u00f6r<span class=\"__13 _1033\"></span>\u00e4ndrade demografiska an<span class=\"__13 _990\"></span>taganden<span class=\"__13 _d0_3\"> </span><span class=\"ls13_13 ws19_13\">24<span class=\"__13 _1077\"> </span>-2<span class=\"__13 _989\"></span>24<span class=\"__13 _1c0\"> </span></span>\u2013 Erfar<span class=\"__13 _990\"></span>enhetsbaserade f<span class=\"__13 _990\"></span>\u00f6r\u00e4ndringar<span class=\"__13 _d1_3\"> </span>1 425<span class=\"__13 _1039\"> </span><span class=\"ls34_6 ws50_4\">287<span class=\"__13 _1c0\"> </span></span>Reduceringar och r<span class=\"__13 _990\"></span>egleringar<span class=\"__13 _1068\"> </span><span class=\"ws1_13\">-9<span class=\"__13 _1071\"> </span><span class=\"ls34_6 ws50_4\">-<span class=\"__13 _989\"></span>69<span class=\"__13 _1c0\"> </span></span></span>Kur<span class=\"__13 _990\"></span>sdifferens<span class=\"__13 _990\"></span>er<span class=\"__13 _8f_3\"> </span>441<span class=\"__13 _6b_7\"> </span><span class=\"ws5_13\">1 42<span class=\"__13 _1033\"></span>8<span class=\"__13 _1c0\"> </span></span>Pensionsf<span class=\"__13 _990\"></span>\u00f6rpliktelser<span class=\"__13 _1033\"></span>, nuv\u00e4r<span class=\"__13 _1033\"></span>de<span class=\"__13 _d2_3\"> </span>21 69<span class=\"__13 _990\"></span>3<span class=\"__13 _996\"> </span>29 832<span class=\"__13 _1c0\"> </span>Pensionsf<span class=\"__13 _990\"></span>\u00f6rpliktelsernas f<span class=\"__13 _990\"></span>\u00f6rdelning och genomsnittlig l\u00f6ptid per land<span class=\"__13 _1c0\"> </span>2022<span class=\"__13 _d3_3\"> </span><span class=\"ls3_13 ws4_13\">Sverige<span class=\"__13 _994\"> </span>Norge<span class=\"__13 _be_3\"> </span>St<span class=\"__13 _1033\"></span>orbritannien<span class=\"__13 _1c0\"> </span></span>Aktiva medlemmars del av<span class=\"__13 _990\"></span> f\u00f6rplikt<span class=\"__13 _990\"></span>elserna<span class=\"__13 _1037\"> </span><span class=\"ws1_13\">38%<span class=\"__13 _1059\"> </span>42%<span class=\"__13 _1057\"> </span>4%<span class=\"__13 _1c0\"> </span></span>Vilande pensionsr\u00e4ttighet<span class=\"__13 _990\"></span>er<span class=\"__13 _d4_3\"> </span><span class=\"ls15_13 ws1b_13\">26%<span class=\"__13 _5d_8\"> </span></span><span class=\"ws1_13\">15%<span class=\"__13 _1059\"> </span>54%<span class=\"__13 _1c0\"> </span></span>Pension\u00e4rers del av<span class=\"__13 _990\"></span> f\u00f6rplikt<span class=\"__13 _990\"></span>elserna<span class=\"__13 _d5_3\"> </span><span class=\"ws1_13\">36%<span class=\"__13 _1059\"> </span>43%<span class=\"__13 _1059\"> </span>42%<span class=\"__13 _1c0\"> </span></span>V<span class=\"__13 _990\"></span>\u00e4gd genomsnittlig l\u00f6ptid<span class=\"__13 _d6_3\"> </span>17 \u00e5r<span class=\"__13 _7e_4\"> </span>17 \u00e5r<span class=\"__13 _c6_3\"> </span>14 \u00e5r<span class=\"__13 _1c0\"> </span>2021<span class=\"__13 _1c0\"> </span>Aktiva medlemmars del av<span class=\"__13 _990\"></span> f\u00f6rplikt<span class=\"__13 _990\"></span>elserna<span class=\"__13 _d7_3\"> </span><span class=\"ws1_13\">44%<span class=\"__13 _1059\"> </span>43%<span class=\"__13 _1051\"> </span>5%<span class=\"__13 _1c0\"> </span></span>Vilande pensionsr\u00e4ttighet<span class=\"__13 _990\"></span>er<span class=\"__13 _1070\"> </span><span class=\"ls19_12 ws22_13\">27%<span class=\"__13 _d8_3\"> </span></span><span class=\"ws1_13\">16%<span class=\"__13 _1059\"> </span>56%<span class=\"__13 _1c0\"> </span></span>Pension\u00e4rers del av<span class=\"__13 _990\"></span> f\u00f6rplikt<span class=\"__13 _990\"></span>elserna<span class=\"__13 _d5_3\"> </span><span class=\"ws1_13\">29%<span class=\"__13 _1055\"> </span>41%<span class=\"__13 _1059\"> </span><span class=\"ls7_13 ws3a_9\">39%<span class=\"__13 _1c0\"> </span></span></span>V<span class=\"__13 _990\"></span>\u00e4gd genomsnittlig l\u00f6ptid<span class=\"__13 _d9_3\"> </span>20 \u00e5r<span class=\"__13 _c6_3\"> </span>19 \u00e5r<span class=\"__13 _6b_7\"> </span>20 \u00e5r<span class=\"__13 _1c0\"> </span>F<span class=\"__13 _990\"></span>\u00f6rvaltningstillg\u00e5ngar<span class=\"__13 _1c0\"> </span>2022<span class=\"__13 _6b_7\"> </span>2021<span class=\"__13 _1c0\"> </span>Ing\u00e5ende balans<span class=\"__13 _1050\"> </span><span class=\"ls15_13 wse_13\">26<span class=\"__13 _989\"></span> 034<span class=\"__13 _7a_5\"> </span></span>21 911<span class=\"__13 _1c0\"> </span>Ber\u00e4knad avkas<span class=\"__13 _990\"></span>tning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar<span class=\"__13 _da_3\"> </span><span class=\"ls22_10 ws51_4\">445<span class=\"__13 _5d_8\"> </span></span><span class=\"ws1_13\">330<span class=\"__13 _1c0\"> </span></span>Tillskjutna medel fr\u00e5n arbetsgiv<span class=\"__13 _990\"></span>are<span class=\"__13 _d2_3\"> </span><span class=\"ls28_10 ws34_10\">444<span class=\"__13 _5d_8\"> </span><span class=\"ls24_10 ws2f_11\">359<span class=\"__13 _1c0\"> </span></span></span>Tillskjutna medel fr\u00e5n anst<span class=\"__13 _990\"></span>\u00e4llda<span class=\"__13 _1007\"> </span><span class=\"ws1_13\">5<span class=\"__13 _1010\"> </span>6<span class=\"__13 _1c0\"> </span></span>Betalda f<span class=\"__13 _990\"></span>\u00f6rm\u00e5ner<span class=\"__13 _db_3\"> </span><span class=\"ws1_13\">-501<span class=\"__13 _7e_4\"> </span><span class=\"ls7_13 ws3a_9\">-<span class=\"__13 _989\"></span>439<span class=\"__13 _1c0\"> </span></span></span>Skillnad mellan verklig avk<span class=\"__13 _990\"></span>astning och ber\u00e4knad avkas<span class=\"__13 _990\"></span>tning<span class=\"__13 _bb_3\"> </span>-5 727<span class=\"__13 _1047\"> </span><span class=\"ls35_6 ws26_12\">2 357<span class=\"__13 _1c0\"> </span></span>Reduceringar och regleringar<span class=\"__13 _1068\"> </span><span class=\"ls1_13 ws1_13\">2<span class=\"__13 _1021\"> </span>0<span class=\"__13 _1c0\"> </span></span>Kur<span class=\"__13 _990\"></span>sdifferens<span class=\"__13 _990\"></span>er<span class=\"__13 _dc_3\"> </span>500<span class=\"__13 _8a_3\"> </span><span class=\"ws5_13\">1 510<span class=\"__13 _1c0\"> </span></span>F<span class=\"__13 _990\"></span>\u00f6rvaltningstillg\u00e5ngar<span class=\"__13 _1033\"></span>, verkligt v<span class=\"__13 _1033\"></span>\u00e4rde<span class=\"__13 _7c_5\"> </span><span class=\"ws6_13\">21 202<span class=\"__13 _996\"> </span><span class=\"ls2c_9 wse_13\">26 0<span class=\"__13 _989\"></span>34<span class=\"__13 _1c0\"> </span></span></span>Til<span class=\"__13 _989\"></span>lsk<span class=\"__13 _989\"></span>jutna m<span class=\"__13 _989\"></span>edel f<span class=\"__13 _989\"></span>\u00f6rv\u00e4<span class=\"__13 _989\"></span>ntas up<span class=\"__13 _989\"></span>pg\u00e5 til<span class=\"__13 _989\"></span>l 100 Mk<span class=\"__13 _989\"></span>r unde<span class=\"__13 _989\"></span>r 2023.<span class=\"__13 _1c0\"> </span>F<span class=\"__13 _990\"></span>\u00f6rvaltningstillg\u00e5ngar s<span class=\"__13 _990\"></span>om inte ing\u00e5r i r<span class=\"__13 _990\"></span>edovisat v<span class=\"__13 _1033\"></span>\u00e4rde genom begr\u00e4nsning enligt takregeln<span class=\"__13 _1c0\"> </span>2022<span class=\"__13 _6b_7\"> </span>2021<span class=\"__13 _1c0\"> </span>Ing\u00e5ende balans<span class=\"__13 _8f_3\"> </span><span class=\"ws1_13\">61<span class=\"__13 _1012\"> </span><span class=\"ls3d_5 ws52_4\">46<span class=\"__13 _1c0\"> </span></span></span>\u00c5rets f<span class=\"__13 _1033\"></span>\u00f6r\u00e4ndring<span class=\"__13 _dd_3\"> </span><span class=\"ws1_13\">-31<span class=\"__13 _1a_12\"> </span>15<span class=\"__13 _1c0\"> </span></span>F<span class=\"__13 _990\"></span>\u00f6rvaltningstillg\u00e5ngar s<span class=\"__13 _990\"></span>om inte ing\u00e5r i r<span class=\"__13 _990\"></span>edovisat v<span class=\"__13 _1033\"></span>\u00e4rde<span class=\"__13 _de_3\"> </span><span class=\"ws1_13\">30<span class=\"__13 _1006\"> </span>61<span class=\"__13 _1c0\"> </span></span>Koncern\u00f6<span class=\"__13 _990\"></span>versikt<span class=\"__13 _1035\"> </span>V<span class=\"__13 _1033\"></span>erksamhet<span class=\"__13 _1036\"> </span>Bolagsstyrning<span class=\"__13 _1035\"> </span>H\u00e5llbarhet<span class=\"__13 _1037\"> </span><span class=\"ff1_13\">Finansiell information<span class=\"__13 _1c0\"> </span></span>164 <span class=\"__13 _1038\"> </span><span class=\"fs3_13 ls1_13 ws1_13\">Skanska <span class=\"__13 _990\"></span>\u00c5rs- och h\u00e5llbarhetsredovisning 202<span class=\"__13 _990\"></span>2<span class=\"__13 _1c0\"> </span></span>Finansiell analys  <span class=\"__13 _4a_9\"> </span> Koncernr<span class=\"__13 _1033\"></span>esultat  <span class=\"__13 _4a_9\"> </span> <span class=\"ff1_13\">Noter</span>  <span class=\"__13 _4a_9\"> </span> Nya ers\u00e4ttningsriktlinjer <span class=\"__13 _4a_9\"> </span>Revisionsber<span class=\"__13 _990\"></span>\u00e4ttelse  <span class=\"__13 _4a_9\"> </span> Revisorns h\u00e5llbarhe<span class=\"__13 _990\"></span>tsrapport <span class=\"__13 _4a_9\"> </span> Kv<span class=\"__13 _990\"></span>artalsinf<span class=\"__13 _990\"></span>ormation  <span class=\"__13 _4a_9\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__13 _990\"></span>ester<span class=\"__13 _990\"></span>arkalender  <span class=\"__13 _4a_9\"> </span> Adr<span class=\"__13 _990\"></span>esser<span class=\"__13 _1c0\"> </span>F<span class=\"__13 _990\"></span>\u00f6rvaltningstillg\u00e5ngar och avk<span class=\"__13 _1033\"></span>astning per land<span class=\"__13 _1c0\"> </span>2022<span class=\"__13 _df_3\"> </span><span class=\"ls3_13 ws4_13\">Sverige<span class=\"__13 _994\"> </span>Norge<span class=\"__13 _be_3\"> </span>St<span class=\"__13 _1033\"></span>orbritannien<span class=\"__13 _1c0\"> </span></span>Aktier<span class=\"__13 _e0_3\"> </span><span class=\"ls15_13 ws1b_13\">26%<span class=\"__13 _6a_8\"> </span></span>38%<span class=\"__13 _1039\"> </span>11%<span class=\"__13 _1c0\"> </span>R\u00e4n<span class=\"__13 _990\"></span>teb\u00e4rande v\u00e4r<span class=\"__13 _1033\"></span>dep<span class=\"__13 _989\"></span>apper<span class=\"__13 _e1_3\"> </span><span class=\"ws1_13\">35%<span class=\"__13 _1059\"> </span>50%<span class=\"__13 _1059\"> </span>58%<span class=\"__13 _1c0\"> </span></span>Alternativa in<span class=\"__13 _1033\"></span>vesteringar<span class=\"__13 _a0_3\"> </span><span class=\"ls7_13 ws3a_9\">39%<span class=\"__13 _1055\"> </span></span><span class=\"ws1_13\">12%<span class=\"__13 _d8_3\"> </span>31%<span class=\"__13 _1c0\"> </span></span>Ber\u00e4knad avkas<span class=\"__13 _990\"></span>tning<span class=\"__13 _e2_3\"> </span><span class=\"ws1_13\">1,60%<span class=\"__13 _e3_3\"> </span>1,<span class=\"__13 _1033\"></span>90%<span class=\"__13 _7a_5\"> </span>1,60%<span class=\"__13 _1c0\"> </span></span>V<span class=\"__13 _1033\"></span>erklig avkastning<span class=\"__13 _e4_3\"> </span><span class=\"ws1_13\">-4,70%<span class=\"__13 _1044\"> </span>-7<span class=\"__13 _e5_3\"></span>,60%<span class=\"__13 _e6_3\"> </span>-33,60%<span class=\"__13 _1c0\"> </span></span>2021<span class=\"__13 _1c0\"> </span>Aktier<span class=\"__13 _8e_4\"> </span>30%<span class=\"__13 _1059\"> </span>42%<span class=\"__13 _1055\"> </span>12%<span class=\"__13 _1c0\"> </span>R\u00e4n<span class=\"__13 _990\"></span>teb\u00e4rande v\u00e4r<span class=\"__13 _1033\"></span>dep<span class=\"__13 _989\"></span>apper<span class=\"__13 _e1_3\"> </span><span class=\"ws1_13\">33%<span class=\"__13 _1059\"> </span><span class=\"ls22_10 ws51_4\">45%<span class=\"__13 _1059\"> </span></span>68%<span class=\"__13 _1c0\"> </span></span>Alternativa in<span class=\"__13 _1033\"></span>vesteringar<span class=\"__13 _9d_3\"> </span><span class=\"lsf_13 ws15_13\">37%<span class=\"__13 _1055\"> </span></span><span class=\"ws1_13\">13%<span class=\"__13 _1059\"> </span><span class=\"lsd_13 ws30_10\">20%<span class=\"__13 _1c0\"> </span></span></span>Ber\u00e4knad avkas<span class=\"__13 _990\"></span>tning<span class=\"__13 _e7_3\"> </span><span class=\"ws1_13\">1,10%<span class=\"__13 _7a_5\"> </span>1,80%<span class=\"__13 _e8_3\"> </span>1,40%<span class=\"__13 _1c0\"> </span></span>V<span class=\"__13 _1033\"></span>erklig avkastning<span class=\"__13 _e9_3\"> </span><span class=\"ws1_13\">21,7<span class=\"__13 _990\"></span>0%<span class=\"__13 _ea_3\"> </span>10,50%<span class=\"__13 _1049\"> </span>8,20%<span class=\"__13 _1c0\"> </span></span>Not 2<span class=\"__13 _990\"></span>8. Pensioner forts.<span class=\"__13 _1c0\"> </span>Aktuariella ant<span class=\"__13 _990\"></span>aganden<span class=\"__13 _1c0\"> </span>2022<span class=\"__13 _d3_3\"> </span><span class=\"ls3_13 ws4_13\">Sverige<span class=\"__13 _994\"> </span>Norge<span class=\"__13 _be_3\"> </span>St<span class=\"__13 _1033\"></span>orbritannien<span class=\"__13 _1c0\"> </span></span>Finansiella ant<span class=\"__13 _990\"></span>aganden<span class=\"__13 _1c0\"> </span>Diskon<span class=\"__13 _990\"></span>teringsr\u00e4n<span class=\"__13 _1033\"></span>ta, den 1 januari<span class=\"__13 _d5_3\"> </span><span class=\"ws1_13\">1,60%<span class=\"__13 _e3_3\"> </span>1,<span class=\"__13 _990\"></span>90%<span class=\"__13 _7a_5\"> </span>1,60%<span class=\"__13 _1c0\"> </span></span>Diskon<span class=\"__13 _990\"></span>teringsr\u00e4n<span class=\"__13 _1033\"></span>ta, den 31 december<span class=\"__13 _c2_3\"> </span><span class=\"ls11_13 ws17_13\">3,7<span class=\"__13 _989\"></span>0%<span class=\"__13 _a9_2\"> </span></span><span class=\"ws1_13\">3,20%<span class=\"__13 _e8_3\"> </span>4,7<span class=\"__13 _990\"></span>0%<span class=\"__13 _1c0\"> </span></span>Ber\u00e4knad avkas<span class=\"__13 _990\"></span>tning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar<span class=\"__13 _e5_3\"></span>, perioden<span class=\"__13 _eb_3\"> </span><span class=\"ws1_13\">1,60%<span class=\"__13 _e3_3\"> </span>1,<span class=\"__13 _1033\"></span>90%<span class=\"__13 _7a_5\"> </span>1,60%<span class=\"__13 _1c0\"> </span></span>F<span class=\"__13 _990\"></span>\u00f6rv\u00e4nt<span class=\"__13 _990\"></span>ad l\u00f6ne\u00f6kning, den 31 december<span class=\"__13 _5c_8\"> </span><span class=\"ws1_13\">3,25%<span class=\"__13 _c5_3\"> </span>3,00%<span class=\"__13 _c5_3\"> </span>3,50%<span class=\"__13 _1c0\"> </span></span>F<span class=\"__13 _990\"></span>\u00f6rv\u00e4nt<span class=\"__13 _990\"></span>ad inflation, den 31 december<span class=\"__13 _ec_3\"> </span><span class=\"ws1_13\">2,00%<span class=\"__13 _c5_3\"> </span>2,25%<span class=\"__13 _e8_3\"> </span>3,25%<span class=\"__13 _1c0\"> </span></span>Demografiska an<span class=\"__13 _1033\"></span>taganden<span class=\"__13 _1c0\"> </span>F<span class=\"__13 _990\"></span>\u00f6rv\u00e4nt<span class=\"__13 _990\"></span>ad livsl\u00e4ngd efter<span class=\"__13 _990\"></span> 65 \u00e5rs \u00e5lder<span class=\"__13 _1033\"></span>, m\u00e4n<span class=\"__13 _c3_3\"> </span>2<span class=\"__13 _990\"></span>3 \u00e5r<span class=\"__13 _8a_3\"> </span>22 \u00e5r<span class=\"__13 _6b_7\"> </span>22 \u00e5r<span class=\"__13 _1c0\"> </span>F<span class=\"__13 _990\"></span>\u00f6rv\u00e4nt<span class=\"__13 _990\"></span>ad livsl\u00e4ngd efter<span class=\"__13 _990\"></span> 65 \u00e5rs \u00e5lder<span class=\"__13 _1033\"></span>, kvinnor<span class=\"__13 _1035\"> </span>25 \u00e5r<span class=\"__13 _6b_7\"> </span>25 \u00e5r<span class=\"__13 _8a_3\"> </span>24 \u00e5r<span class=\"__13 _1c0\"> </span>Livsl\u00e4ngdstabell<span class=\"__13 _1083\"> </span>DUS14<span class=\"__13 _c5_3\"> </span>K2013<span class=\"__13 _ed_3\"> </span><span class=\"ws5_13\">S3 2021<span class=\"__13 _1c0\"> </span></span>2021<span class=\"__13 _ca_3\"> </span><span class=\"ls3_13 ws4_13\">S<span class=\"__13 _990\"></span>verige<span class=\"__13 _994\"> </span>Norge<span class=\"__13 _be_3\"> </span>Storbrit<span class=\"__13 _1033\"></span>annien<span class=\"__13 _1c0\"> </span></span>Finansiella ant<span class=\"__13 _990\"></span>aganden<span class=\"__13 _1c0\"> </span>Diskon<span class=\"__13 _990\"></span>teringsr\u00e4n<span class=\"__13 _1033\"></span>ta, den 1 januari<span class=\"__13 _ee_3\"> </span><span class=\"ws1_13\">1,10%<span class=\"__13 _e8_3\"> </span>1,80%<span class=\"__13 _7a_5\"> </span>1,40%<span class=\"__13 _1c0\"> </span></span>Diskon<span class=\"__13 _990\"></span>teringsr\u00e4n<span class=\"__13 _1033\"></span>ta, den 31 december<span class=\"__13 _c2_3\"> </span><span class=\"ws1_13\">1,60%<span class=\"__13 _e3_3\"> </span>1,90%<span class=\"__13 _e8_3\"> </span>1,60%<span class=\"__13 _1c0\"> </span></span>Ber\u00e4knad avkas<span class=\"__13 _990\"></span>tning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar<span class=\"__13 _e5_3\"></span>, perioden<span class=\"__13 _ef_3\"> </span><span class=\"ws1_13\">1,10%<span class=\"__13 _e8_3\"> </span>1,80%<span class=\"__13 _7a_5\"> </span>1,40%<span class=\"__13 _1c0\"> </span></span>F<span class=\"__13 _990\"></span>\u00f6rv\u00e4nt<span class=\"__13 _990\"></span>ad l\u00f6ne\u00f6kning, den 31 december<span class=\"__13 _5c_8\"> </span><span class=\"ws1_13\">3,25%<span class=\"__13 _c5_3\"> </span>2,50%<span class=\"__13 _a9_2\"> </span>3,50%<span class=\"__13 _1c0\"> </span></span>F<span class=\"__13 _990\"></span>\u00f6rv\u00e4nt<span class=\"__13 _990\"></span>ad inflation, den 31 december<span class=\"__13 _ec_3\"> </span><span class=\"ws1_13\">2,00%<span class=\"__13 _1078\"> </span>1,7<span class=\"__13 _990\"></span>5%<span class=\"__13 _e8_3\"> </span>3,25%<span class=\"__13 _1c0\"> </span></span>Demografiska an<span class=\"__13 _1033\"></span>taganden<span class=\"__13 _1c0\"> </span>F<span class=\"__13 _990\"></span>\u00f6rv\u00e4nt<span class=\"__13 _990\"></span>ad livsl\u00e4ngd efter<span class=\"__13 _990\"></span> 65 \u00e5rs \u00e5lder<span class=\"__13 _1033\"></span>, m\u00e4n<span class=\"__13 _c3_3\"> </span>2<span class=\"__13 _990\"></span>3 \u00e5r<span class=\"__13 _8a_3\"> </span>22 \u00e5r<span class=\"__13 _6b_7\"> </span>22 \u00e5r<span class=\"__13 _1c0\"> </span>F<span class=\"__13 _990\"></span>\u00f6rv\u00e4nt<span class=\"__13 _990\"></span>ad livsl\u00e4ngd efter<span class=\"__13 _990\"></span> 65 \u00e5rs \u00e5lder<span class=\"__13 _1033\"></span>, kvinnor<span class=\"__13 _1035\"> </span>25 \u00e5r<span class=\"__13 _6b_7\"> </span>25 \u00e5r<span class=\"__13 _8a_3\"> </span>24 \u00e5r<span class=\"__13 _1c0\"> </span>Livsl\u00e4ngdstabell<span class=\"__13 _1083\"> </span>DUS14<span class=\"__13 _c5_3\"> </span>K2013<span class=\"__13 _f0_3\"> </span><span class=\"lsd_13 ws13_13\">S3 2020<span class=\"__13 _1c0\"> </span></span>Samtliga tre l\u00e4nder d\u00e4r<span class=\"__13 _990\"></span> Skanska har<span class=\"__13 _990\"></span> f\u00f6rm\u00e5nsbest\u00e4mda planer har en omfattande marknad f\u00f6r<span class=\"__13 _990\"></span> f\u00f6rstklas<span class=\"__13 _989\"></span>siga l\u00e5ngfristiga<span class=\"__13 _1c0\"> </span> f\u00f6retagsobligationer inklusive bostadsobligationer.<span class=\"__13 _990\"></span> Diskonteringsr\u00e4ntan f<span class=\"__13 _990\"></span>astst\u00e4lles med utg\u00e5ngspunk<span class=\"__13 _989\"></span>t f<span class=\"__13 _990\"></span>r\u00e5n marknads<span class=\"ls1_13 ws1_13\">-<span class=\"__13 _1c0\"> </span></span>r\u00e4nta<span class=\"__13 _990\"></span>n p\u00e5 balansdagen f<span class=\"__13 _990\"></span>\u00f6r dessa obligationer<span class=\"__13 _1033\"></span>.<span class=\"__13 _1c0\"> </span>T<span class=\"__13 _e5_3\"></span>otala f\u00f6rvaltnings<span class=\"__13 _990\"></span>tillg\u00e5ngar f\u00f6rdelade p\u00e5 tillg\u00e5ngsklasser<span class=\"__13 _1033\"></span> 2022-<span class=\"__13 _1033\"></span>12-31<span class=\"__13 _4b_7\"> </span>2021<span class=\"__13 _990\"></span>-12-31<span class=\"__13 _1c0\"> </span>Aktier och fonder<span class=\"__13 _1c0\"> </span>Svensk<span class=\"__13 _1033\"></span>a aktier och fonder<span class=\"__13 _f1_3\"> </span><span class=\"ws1_13\">513<span class=\"__13 _1039\"> </span>655<span class=\"__13 _1c0\"> </span></span>Norska aktier<span class=\"__13 _990\"></span> och fonder<span class=\"__13 _1043\"> </span><span class=\"ls15_13 ws1b_13\">93<span class=\"__13 _989\"></span>9<span class=\"__13 _6b_7\"> </span><span class=\"ls7_13 wsc_13\">1 037<span class=\"__13 _1c0\"> </span></span></span>Brittiska aktier<span class=\"__13 _990\"></span> och fonder<span class=\"__13 _8e_4\"> </span><span class=\"ls7_13 ws3a_9\">620<span class=\"__13 _f2_3\"> </span><span class=\"ls34_6 ws50_4\">875<span class=\"__13 _1c0\"> </span></span></span>Globala fonder<span class=\"__13 _f3_3\"> </span>2 918<span class=\"__13 _1078\"> </span>4 084<span class=\"__13 _1c0\"> </span>Summa aktier och fonder<span class=\"__13 _ca_3\"> </span>4 990<span class=\"__13 _1047\"> </span>6 651<span class=\"__13 _1c0\"> </span>R\u00e4nt<span class=\"__13 _990\"></span>eb\u00e4rande v\u00e4r<span class=\"__13 _990\"></span>depapper<span class=\"__13 _1c0\"> </span>Svensk<span class=\"__13 _1033\"></span>a obligationer<span class=\"__13 _5a_8\"> </span>1 839<span class=\"__13 _1064\"> </span><span class=\"ls34_6 ws53_4\">1<span class=\"__13 _989\"></span> 699<span class=\"__13 _1c0\"> </span></span>Norska obligationer<span class=\"__13 _f4_3\"> </span>1 556<span class=\"__13 _f5_3\"> </span>1 195<span class=\"__13 _1c0\"> </span>Brittiska obligationer<span class=\"__13 _f6_3\"> </span>5 065<span class=\"__13 _1041\"> </span>6 350<span class=\"__13 _1c0\"> </span>Obligationer i andra l\u00e4nder<span class=\"__13 _ca_3\"> </span>1 908<span class=\"__13 _1041\"> </span><span class=\"ls34_6 ws53_4\">4 87<span class=\"__13 _989\"></span>0<span class=\"__13 _1c0\"> </span></span>Summa r\u00e4nt<span class=\"__13 _990\"></span>eb\u00e4rande v\u00e4rdepapper<span class=\"__13 _6f_6\"> </span><span class=\"ws6_13\">10 368<span class=\"__13 _1049\"> </span>14 114<span class=\"__13 _1c0\"> </span></span>Alternativa in<span class=\"__13 _1033\"></span>vesteringar<span class=\"__13 _1c0\"> </span>Hedgefonder<span class=\"__13 _1072\"> </span>530<span class=\"__13 _1039\"> </span><span class=\"ls34_6 ws50_4\">469<span class=\"__13 _1c0\"> </span></span>F<span class=\"__13 _990\"></span>astighetsin<span class=\"__13 _990\"></span>vesteringar<span class=\"__13 _1045\"> </span><span class=\"ls10_13 ws4d_5\">1<span class=\"__13 _989\"></span> 9<span class=\"__13 _989\"></span>76<span class=\"__13 _1064\"> </span></span><span class=\"ws5_13\">2 14<span class=\"__13 _989\"></span>4<span class=\"__13 _1c0\"> </span></span>Projekt i OPS-portf\u00f6ljen<span class=\"__13 _9a_3\"> </span><span class=\"ls7_13 ws3a_9\">629<span class=\"__13 _5d_8\"> </span><span class=\"lsb_13 ws31_10\">6<span class=\"__13 _989\"></span>02<span class=\"__13 _1c0\"> </span></span></span>\u00d6vrigt<span class=\"__13 _f7_3\"> </span><span class=\"ws5_13\">2 709<span class=\"__13 _1078\"> </span>2 054<span class=\"__13 _1c0\"> </span></span>Summa alternativa in<span class=\"__13 _1033\"></span>vesteringar<span class=\"__13 _ae_3\"> </span>5 844<span class=\"__13 _1041\"> </span><span class=\"ls19_12 ws2_13\">5 269<span class=\"__13 _1c0\"> </span></span>T<span class=\"__13 _e5_3\"></span>otala f\u00f6rvaltnings<span class=\"__13 _990\"></span>tillg\u00e5ngar<span class=\"__13 _f8_3\"> </span>21 202<span class=\"__13 _996\"> </span><span class=\"ls2c_9 wse_13\">26 03<span class=\"__13 _989\"></span>4<span class=\"__13 _1c0\"> </span></span>Aktier och f<span class=\"__13 _990\"></span>onder<span class=\"__13 _1033\"></span>, r\u00e4nteb\u00e4ra<span class=\"__13 _990\"></span>nde v\u00e4r<span class=\"__13 _990\"></span>depapper samt<span class=\"__13 _990\"></span> hedgefonder har<span class=\"__13 _1033\"></span> v\u00e4rderats til<span class=\"__13 _990\"></span>l aktuella<span class=\"__13 _990\"></span> marknadspriser<span class=\"__13 _990\"></span>.<span class=\"__13 _1c0\"> </span> Fastighetsinvesteringar och in<span class=\"__13 _990\"></span>frastrukturprojek<span class=\"__13 _989\"></span>t<span class=\"__13 _990\"></span> har v\u00e4rderats med diskon<span class=\"__13 _990\"></span>tering av fram<span class=\"__13 _990\"></span>tida kassafl\u00f6den.<span class=\"__13 _1c0\"> </span> Av de tota<span class=\"__13 _989\"></span>la f\u00f6r<span class=\"__13 _989\"></span>valtn<span class=\"__13 _989\"></span>ings<span class=\"__13 _989\"></span>tillg<span class=\"__13 _989\"></span>\u00e5nga<span class=\"__13 _989\"></span>rna ha<span class=\"__13 _989\"></span>r 75 proc<span class=\"__13 _989\"></span>ent et<span class=\"__13 _989\"></span>t noter<span class=\"__13 _989\"></span>at pris p<span class=\"__13 _989\"></span>\u00e5 en ak<span class=\"__13 _989\"></span>tiv ma<span class=\"__13 _989\"></span>rkna<span class=\"__13 _989\"></span>d.<span class=\"__13 _1c0\"> </span>Koncern\u00f6<span class=\"__13 _990\"></span>versikt<span class=\"__13 _1035\"> </span>V<span class=\"__13 _1033\"></span>erksamhet<span class=\"__13 _1036\"> </span>Bolagsstyrning<span class=\"__13 _1035\"> </span>H\u00e5llbarhet<span class=\"__13 _1037\"> </span><span class=\"ff1_13\">Finansiell information<span class=\"__13 _1c0\"> </span></span>165 <span class=\"__13 _1038\"> </span><span class=\"fs3_13 ls1_13 ws1_13\">Skanska <span class=\"__13 _990\"></span>\u00c5rs- och h\u00e5llbarhetsredovisning 20<span class=\"__13 _990\"></span>22<span class=\"__13 _1c0\"> </span></span>Finansiell analys  <span class=\"__13 _4a_9\"> </span> Koncernr<span class=\"__13 _1033\"></span>esultat  <span class=\"__13 _4a_9\"> </span> <span class=\"ff1_13\">Noter</span>  <span class=\"__13 _4a_9\"> </span> Nya ers\u00e4ttningsriktlinjer <span class=\"__13 _4a_9\"> </span>Revisionsber<span class=\"__13 _990\"></span>\u00e4ttelse  <span class=\"__13 _4a_9\"> </span> Revisorns h\u00e5llbarhe<span class=\"__13 _990\"></span>tsrapport <span class=\"__13 _4a_9\"> </span> Kv<span class=\"__13 _990\"></span>artalsinf<span class=\"__13 _990\"></span>ormation  <span class=\"__13 _4a_9\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__13 _990\"></span>ester<span class=\"__13 _990\"></span>arkalender  <span class=\"__13 _4a_9\"> </span> Adr<span class=\"__13 _990\"></span>esser<span class=\"__13 _1c0\"> </span>Not 2<span class=\"__13 _990\"></span>8. Pensioner forts.<span class=\"__13 _1c0\"> </span>Av<span class=\"__13 _990\"></span>giftsbest\u00e4mda planer<span class=\"__13 _1c0\"> </span>Planerna omfattar huvudsakligen \u00e5lderspensio<span class=\"__13 _989\"></span>n,<span class=\"__13 _990\"></span> sjukpension och familjepensio<span class=\"__13 _989\"></span>n. Premierna bet<span class=\"__13 _990\"></span>alas l\u00f6pande under \u00e5ret<span class=\"__13 _1c0\"> </span> av respektiv<span class=\"__13 _990\"></span>e koncern<span class=\"__13 _990\"></span>f\u00f6ret<span class=\"__13 _990\"></span>ag till<span class=\"__13 _1033\"></span> s<span class=\"__13 _989\"></span>epara<span class=\"__13 _990\"></span>ta ju<span class=\"__13 _990\"></span>ridiska<span class=\"__13 _990\"></span> enheter<span class=\"__13 _1033\"></span>, ex<span class=\"__13 _1033\"></span>empelvis f\u00f6rs\u00e4kringsbolag. St<span class=\"__13 _990\"></span>orleken<span class=\"__13 _990\"></span> p\u00e5 premien<span class=\"__13 _990\"></span> baseras<span class=\"__13 _1c0\"> </span> p\u00e5 l\u00f6nen. Pensi<span class=\"__13 _990\"></span>onskostnaden<span class=\"__13 _990\"></span> f\u00f6r perioden<span class=\"__13 _990\"></span> ing\u00e5r i<span class=\"__13 _990\"></span> resulta<span class=\"__13 _990\"></span>tr\u00e4kningen.<span class=\"__13 _1c0\"> </span>T<span class=\"__13 _e5_3\"></span>otala pensionskostnader i r<span class=\"__13 _990\"></span>esultatr\u00e4kningen f<span class=\"__13 _990\"></span>\u00f6r f\u00f6rm\u00e5nsbest<span class=\"__13 _990\"></span>\u00e4mda planer och avgiftsbest\u00e4mda planer<span class=\"__13 _1c0\"> </span>2022<span class=\"__13 _6b_7\"> </span>2021<span class=\"__13 _1c0\"> </span>Pensioner f<span class=\"__13 _990\"></span>\u00f6rm\u00e5nsbest\u00e4mda planer in<span class=\"__13 _1033\"></span>tj\u00e4nade under perioden<span class=\"__13 _f9_3\"> </span><span class=\"ws1_13\">-532<span class=\"__13 _1059\"> </span>-516<span class=\"__13 _1c0\"> </span></span>A<span class=\"__13 _990\"></span>vg\u00e5r: Tillskjutna medel fr<span class=\"__13 _990\"></span>\u00e5n anst\u00e4llda<span class=\"__13 _fa_3\"> </span><span class=\"ws1_13\">5<span class=\"__13 _1010\"> </span>6<span class=\"__13 _1c0\"> </span></span>R\u00e4n<span class=\"__13 _990\"></span>ta p\u00e5 f\u00f6rplik<span class=\"__13 _990\"></span>telser<span class=\"__13 _5a_8\"> </span><span class=\"ls15_13 ws1b_13\">-<span class=\"__13 _989\"></span>493<span class=\"__13 _f5_3\"> </span></span><span class=\"ws1_13\">-<span class=\"__13 _989\"></span>400<span class=\"__13 _1c0\"> </span></span>Ber\u00e4knad avkas<span class=\"__13 _990\"></span>tning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar<span class=\"__13 _a3_2\"> </span><span class=\"ls22_10 ws51_4\">445<span class=\"__13 _5d_8\"> </span></span><span class=\"ws1_13\">330<span class=\"__13 _1c0\"> </span></span>Reduceringar och r<span class=\"__13 _990\"></span>egleringar<span class=\"__13 _fb_3\"> </span><span class=\"ws1_13\">11<span class=\"__13 _1026\"> </span><span class=\"ls34_6 ws50_4\">69<span class=\"__13 _1c0\"> </span></span></span>Pensionsk<span class=\"__13 _990\"></span>ostnader<span class=\"__13 _1033\"></span>, f\u00f6rm\u00e5nsbest\u00e4mda planer<span class=\"__13 _fc_3\"> </span><span class=\"ws1_13\">-564<span class=\"__13 _6a_8\"> </span>-511<span class=\"__13 _1c0\"> </span></span>Pensionsko<span class=\"__13 _990\"></span>stnader<span class=\"__13 _1033\"></span>, avgiftsbest\u00e4mda planer<span class=\"__13 _da_3\"> </span>-<span class=\"__13 _1033\"></span>1 829<span class=\"__13 _e3_3\"> </span>-1 7<span class=\"__13 _990\"></span>86<span class=\"__13 _1c0\"> </span>Sociala kostnader<span class=\"__13 _e5_3\"></span>, f\u00f6rm\u00e5nsbest\u00e4mda och avgiftsbest\u00e4mda planer<span class=\"__13 _1c0\"> </span>1)<span class=\"__13 _1c0\"> </span>-<span class=\"__13 _990\"></span>168<span class=\"__13 _6a_8\"> </span>-<span class=\"__13 _990\"></span>168<span class=\"__13 _1c0\"> </span>T<span class=\"__13 _e5_3\"></span>otala pensionskostnader<span class=\"__13 _1042\"> </span>-2 561<span class=\"__13 _994\"> </span>-2 465<span class=\"__13 _1c0\"> </span>1)  <span class=\"__13 _5b_8\"></span>Avse<span class=\"__13 _989\"></span>r s\u00e4r<span class=\"__13 _989\"></span>skil<span class=\"__13 _989\"></span>d l\u00f6n<span class=\"__13 _989\"></span>eskat<span class=\"__13 _989\"></span>t i Sver<span class=\"__13 _989\"></span>ige o<span class=\"__13 _989\"></span>ch arb<span class=\"__13 _989\"></span>ets<span class=\"__13 _989\"></span>givar<span class=\"__13 _989\"></span>avgif<span class=\"__13 _989\"></span>t i No<span class=\"__13 _989\"></span>rge.<span class=\"__13 _1c0\"> </span>F<span class=\"__13 _990\"></span>\u00f6rdelning av pensionsk<span class=\"__13 _990\"></span>ostnader i result<span class=\"__13 _990\"></span>atr\u00e4kningen<span class=\"__13 _1c0\"> </span>2022<span class=\"__13 _6b_7\"> </span>2021<span class=\"__13 _1c0\"> </span>Kos<span class=\"__13 _990\"></span>tnader f\u00f6r<span class=\"__13 _990\"></span> produktion och f\u00f6rv<span class=\"__13 _990\"></span>altning<span class=\"__13 _1085\"> </span><span class=\"lse_13 ws54_4\">-1 9<span class=\"__13 _989\"></span>89<span class=\"__13 _1041\"> </span></span>-1 915<span class=\"__13 _1c0\"> </span>F<span class=\"__13 _990\"></span>\u00f6rs\u00e4ljnings- och administrationsk<span class=\"__13 _990\"></span>ostnader<span class=\"__13 _a0_3\"> </span><span class=\"ls13_13 ws19_13\">-524<span class=\"__13 _7e_4\"> </span></span><span class=\"ws1_13\">-480<span class=\"__13 _1c0\"> </span></span>Finansnett<span class=\"__13 _990\"></span>o<span class=\"__13 _fd_3\"> </span><span class=\"ls3_13 ws4_13\">-48<span class=\"__13 _fe_3\"> </span><span class=\"lse_13 ws14_13\">-70<span class=\"__13 _1c0\"> </span></span></span>T<span class=\"__13 _e5_3\"></span>otala pensionskostnader<span class=\"__13 _1042\"> </span>-2 561<span class=\"__13 _994\"> </span>-2 465<span class=\"__13 _1c0\"> </span>Pensionsf<span class=\"__13 _990\"></span>\u00f6rpliktelsernas k<span class=\"__13 _990\"></span>\u00e4nslighet f\u00f6r<span class=\"__13 _990\"></span> \u00e4ndrade ant<span class=\"__13 _990\"></span>aganden<span class=\"__13 _1c0\"> </span>Sverige<span class=\"__13 _994\"> </span>Norge<span class=\"__13 _be_3\"> </span>St<span class=\"__13 _1033\"></span>orbritannien<span class=\"__13 _ff_3\"> </span>Summa<span class=\"__13 _1c0\"> </span>1)<span class=\"__13 _1c0\"> </span>Pensionsf<span class=\"__13 _990\"></span>\u00f6rpliktelser<span class=\"__13 _e5_3\"></span>, den 31 december<span class=\"__13 _1033\"></span>, 2022<span class=\"__13 _1006\"> </span><span class=\"ls10_13 ws4d_5\">8<span class=\"__13 _989\"></span> 876<span class=\"__13 _6b_7\"> </span></span>4 831<span class=\"__13 _1041\"> </span>7 986<span class=\"__13 _1049\"> </span>21 69<span class=\"__13 _990\"></span>3<span class=\"__13 _1c0\"> </span>Diskon<span class=\"__13 _990\"></span>teringsr\u00e4n<span class=\"__13 _1033\"></span>tan \u00f6kar med 0<span class=\"__13 _1033\"></span>,25%<span class=\"__13 _1089\"> </span><span class=\"ls1f_12 ws29_12\">-375<span class=\"__13 _1077\"> </span><span class=\"lsc_13 ws1c_13\">-2<span class=\"__13 _989\"></span>25<span class=\"__13 _c6_3\"> </span></span></span><span class=\"ws1_13\">-300<span class=\"__13 _c6_3\"> </span>-900<span class=\"__13 _1c0\"> </span></span>Diskon<span class=\"__13 _990\"></span>teringsr\u00e4n<span class=\"__13 _1033\"></span>tan reduceras med 0<span class=\"__13 _1033\"></span>,25%<span class=\"__13 _1017\"> </span><span class=\"ls1f_12 ws29_12\">375<span class=\"__13 _1039\"> </span><span class=\"lsc_13 ws1c_13\">225<span class=\"__13 _5d_8\"> </span></span></span><span class=\"ws1_13\">300<span class=\"__13 _d8_3\"> </span>900<span class=\"__13 _1c0\"> </span></span>F<span class=\"__13 _990\"></span>\u00f6rv\u00e4nt<span class=\"__13 _990\"></span>ad l\u00f6ne\u00f6kning \u00f6kar med 0<span class=\"__13 _1033\"></span>,25%<span class=\"__13 _3c_9\"> </span><span class=\"ws1_13\">100<span class=\"__13 _f2_3\"> </span>100<span class=\"__13 _1021\"> </span>0<span class=\"__13 _d8_3\"> </span><span class=\"lsd_13 ws30_10\">200<span class=\"__13 _1c0\"> </span></span></span>F<span class=\"__13 _990\"></span>\u00f6rv\u00e4nt<span class=\"__13 _990\"></span>ad l\u00f6ne\u00f6kning reducer<span class=\"__13 _990\"></span>as med 0,25%<span class=\"__13 _e_13\"> </span><span class=\"ws1_13\">-<span class=\"__13 _1033\"></span>100<span class=\"__13 _1059\"> </span>-100<span class=\"__13 _1021\"> </span>0<span class=\"__13 _f5_3\"> </span>-200<span class=\"__13 _1c0\"> </span></span>F<span class=\"__13 _990\"></span>\u00f6rv\u00e4nt<span class=\"__13 _990\"></span>ad inflation \u00f6kar med 0<span class=\"__13 _1033\"></span>,25%<span class=\"__13 _1090\"> </span><span class=\"ws1_13\">300<span class=\"__13 _4d_7\"> </span><span class=\"lsc_13 ws1c_13\">125<span class=\"__13 _4d_7\"> </span></span>150<span class=\"__13 _f2_3\"> </span><span class=\"ls1f_12 ws29_12\">575<span class=\"__13 _1c0\"> </span></span></span>F<span class=\"__13 _990\"></span>\u00f6rv\u00e4nt<span class=\"__13 _990\"></span>ad inflation minskar med 0<span class=\"__13 _1033\"></span>,25%<span class=\"__13 _1091\"> </span><span class=\"ws1_13\">-300<span class=\"__13 _6a_8\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _989\"></span>25<span class=\"__13 _1055\"> </span></span>-<span class=\"__13 _1033\"></span>150<span class=\"__13 _1059\"> </span><span class=\"ls1f_12 ws29_12\">-575<span class=\"__13 _1c0\"> </span></span></span>F<span class=\"__13 _990\"></span>\u00f6rv\u00e4nt<span class=\"__13 _990\"></span>ad livsl\u00e4ngd \u00f6kar<span class=\"__13 _990\"></span> med 1 \u00e5r<span class=\"__13 _1092\"> </span><span class=\"lsc_13 ws1c_13\">325<span class=\"__13 _1039\"> </span>225<span class=\"__13 _d8_3\"> </span><span class=\"lsd_13 ws30_10\">200<span class=\"__13 _1039\"> </span><span class=\"ls1f_12 ws29_12\">750<span class=\"__13 _1c0\"> </span></span></span></span>1)  <span class=\"__13 _1034\"></span>Ber\u00e4knad f\u00f6r\u00e4ndr<span class=\"__13 _990\"></span>ing av pensionsf<span class=\"__13 _990\"></span>\u00f6rpliktelsen/pensionsskulden<span class=\"__13 _990\"></span> om ant<span class=\"__13 _990\"></span>agandet \u00f6k<span class=\"__13 _990\"></span>ar eller r<span class=\"__13 _990\"></span>educeras f\u00f6r<span class=\"__13 _990\"></span> samtliga t<span class=\"__13 _990\"></span>re l\u00e4nder<span class=\"__13 _1033\"></span>. <span class=\"ls1_13 ws1_13\"> </span>Om pensionsskulden \u00f6k<span class=\"__13 _1033\"></span>ar f\u00f6r samtli<span class=\"__13 _990\"></span>ga tre<span class=\"__13 _990\"></span> l\u00e4nder reduceras k<span class=\"__13 _1033\"></span>oncernens eget kapi<span class=\"__13 _990\"></span>tal med<span class=\"__13 _990\"></span> 90 procent<span class=\"__13 _990\"></span> av den<span class=\"__13 _990\"></span> \u00f6kade pensionsskulden<span class=\"__13 _1033\"></span> <span class=\"ls1_13 ws1_13\"> </span>efter h\u00e4nsy<span class=\"__13 _990\"></span>n tagen<span class=\"__13 _990\"></span> till uppskju<span class=\"__13 _990\"></span>ten sk<span class=\"__13 _990\"></span>att och sociala<span class=\"__13 _990\"></span> kostnader<span class=\"__13 _1033\"></span>.<span class=\"__13 _1c0\"> </span>F<span class=\"__13 _990\"></span>\u00f6rvaltningstillg\u00e5ngarnas k<span class=\"__13 _990\"></span>\u00e4nslighet f\u00f6r<span class=\"__13 _990\"></span> avvikelser mellan ber<span class=\"__13 _990\"></span>\u00e4knad avkastning och v<span class=\"__13 _1033\"></span>erklig avkastning<span class=\"__13 _1c0\"> </span>Sverige<span class=\"__13 _994\"> </span>Norge<span class=\"__13 _be_3\"> </span>St<span class=\"__13 _1033\"></span>orbritannien<span class=\"__13 _ff_3\"> </span>Summa<span class=\"__13 _1c0\"> </span>1)<span class=\"__13 _1c0\"> </span>F<span class=\"__13 _990\"></span>\u00f6rvaltningstillg\u00e5ngar<span class=\"__13 _e5_3\"></span>, den 31 december<span class=\"__13 _990\"></span>, 2022<span class=\"__13 _6a_8\"> </span>5 985<span class=\"__13 _1078\"> </span>6 464<span class=\"__13 _1064\"> </span><span class=\"ls1f_12 ws56_4\">8 75<span class=\"__13 _989\"></span>3<span class=\"__13 _1044\"> </span></span>21 202<span class=\"__13 _1c0\"> </span>A<span class=\"__13 _990\"></span>vkastningen \u00f6k<span class=\"__13 _990\"></span>ar med 5%<span class=\"__13 _1093\"> </span><span class=\"ws1_13\">300<span class=\"__13 _1039\"> </span><span class=\"lsc_13 ws1c_13\">325<span class=\"__13 _1039\"> </span>425<span class=\"__13 _1047\"> </span></span></span>1 050<span class=\"__13 _1c0\"> </span>A<span class=\"__13 _990\"></span>vkastning minsk<span class=\"__13 _990\"></span>ar med 5%<span class=\"__13 _1094\"> </span><span class=\"ws1_13\">-300<span class=\"__13 _1077\"> </span>-325<span class=\"__13 _7e_4\"> </span><span class=\"lsc_13 ws1c_13\">-425<span class=\"__13 _e8_3\"> </span></span></span>-1 050<span class=\"__13 _1c0\"> </span>1)  <span class=\"__13 _5b_8\"></span>Om ve<span class=\"__13 _989\"></span>rkli<span class=\"__13 _989\"></span>g avkas<span class=\"__13 _989\"></span>tnin<span class=\"__13 _989\"></span>g \u00f6vers<span class=\"__13 _989\"></span>tig<span class=\"__13 _989\"></span>er ber<span class=\"__13 _989\"></span>\u00e4kn<span class=\"__13 _989\"></span>ad avka<span class=\"__13 _989\"></span>stni<span class=\"__13 _989\"></span>ng med 5 p<span class=\"__13 _989\"></span>roc<span class=\"__13 _989\"></span>ent f\u00f6<span class=\"__13 _989\"></span>rv\u00e4n<span class=\"__13 _989\"></span>tas vin<span class=\"__13 _989\"></span>ste<span class=\"__13 _989\"></span>n vid omv\u00e4<span class=\"__13 _989\"></span>rder<span class=\"__13 _989\"></span>ing<span class=\"__13 _989\"></span>en upp<span class=\"__13 _989\"></span>g\u00e5 til<span class=\"__13 _989\"></span>l 1 050 Mk<span class=\"__13 _989\"></span>r. <span class=\"ws1_13\"> </span>Om verkli<span class=\"__13 _990\"></span>g avkast<span class=\"__13 _990\"></span>ning understiger<span class=\"__13 _990\"></span> ber\u00e4knad avk<span class=\"__13 _990\"></span>astning med<span class=\"__13 _990\"></span> 5 procent<span class=\"__13 _990\"></span> f\u00f6rv\u00e4ntas<span class=\"__13 _990\"></span> f\u00f6rlusten<span class=\"__13 _990\"></span> vid om<span class=\"__13 _990\"></span>v\u00e4rderingen<span class=\"__13 _990\"></span> uppg\u00e5 till<span class=\"__13 _990\"></span> 1 050<span class=\"__13 _990\"></span> Mkr.<span class=\"__13 _1c0\"> </span>K\u00e4nsli<span class=\"__13 _990\"></span>ghetsanalyserna<span class=\"__13 _990\"></span> baseras p\u00e5 befin<span class=\"__13 _990\"></span>tliga f<span class=\"__13 _990\"></span>\u00f6rh\u00e5llanden, a<span class=\"__13 _990\"></span>ntaganden<span class=\"__13 _990\"></span> och populationer<span class=\"__13 _1033\"></span>. Applicering<span class=\"__13 _1033\"></span> p<span class=\"__13 _989\"></span>\u00e5<span class=\"__13 _990\"></span> andra ni<span class=\"__13 _990\"></span>v\u00e5er<span class=\"__13 _1c0\"> </span> kan ge<span class=\"__13 _990\"></span> andra effekter av f\u00f6r\u00e4ndringar<span class=\"__13 _1033\"></span>.<span class=\"__13 _1c0\"> </span>Koncern\u00f6<span class=\"__13 _990\"></span>versikt<span class=\"__13 _1035\"> </span>V<span class=\"__13 _1033\"></span>erksamhet<span class=\"__13 _1036\"> </span>Bolagsstyrning<span class=\"__13 _1035\"> </span>H\u00e5llbarhet<span class=\"__13 _1037\"> </span><span class=\"ff1_13\">Finansiell information<span class=\"__13 _1c0\"> </span></span>166 <span class=\"__13 _1038\"> </span><span class=\"fs3_13 ls1_13 ws1_13\">Skansk<span class=\"__13 _990\"></span>a \u00c5rs- och h\u00e5llbarhetsredovisning 20<span class=\"__13 _990\"></span>22<span class=\"__13 _1c0\"> </span></span>Finansiell analys  <span class=\"__13 _4a_9\"> </span> Koncernr<span class=\"__13 _1033\"></span>esultat  <span class=\"__13 _4a_9\"> </span> <span class=\"ff1_13\">Noter</span>  <span class=\"__13 _4a_9\"> </span> Nya ers\u00e4ttningsriktlinjer <span class=\"__13 _4a_9\"> </span>Revisionsber<span class=\"__13 _990\"></span>\u00e4ttelse  <span class=\"__13 _4a_9\"> </span> Revisorns h\u00e5llbarhe<span class=\"__13 _990\"></span>tsrapport <span class=\"__13 _4a_9\"> </span> Kv<span class=\"__13 _990\"></span>artalsinf<span class=\"__13 _990\"></span>ormation  <span class=\"__13 _4a_9\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__13 _990\"></span>ester<span class=\"__13 _990\"></span>arkalender  <span class=\"__13 _4a_9\"> </span> Adr<span class=\"__13 _990\"></span>esser<span class=\"__13 _1c0\"> </span>N<span class=\"__13 _1053\"></span>o<span class=\"__13 _989\"></span>t<span class=\"__13 _1053\"></span> 2<span class=\"__13 _989\"></span>9.<span class=\"__13 _1053\"></span><span class=\"ff2_13 ls1_13 ws58_3\"> A<span class=\"__13 _1033\"></span>vs\u00e4ttningar<span class=\"__13 _1c0\"> </span></span>Avs\u00e4<span class=\"__13 _989\"></span>ttnin<span class=\"__13 _989\"></span>gar re<span class=\"__13 _989\"></span>dovis<span class=\"__13 _989\"></span>as i en<span class=\"__13 _989\"></span>ligh<span class=\"__13 _989\"></span>et med I<span class=\"__13 _989\"></span>AS 37 Avs\u00e4<span class=\"__13 _989\"></span>ttnin<span class=\"__13 _989\"></span>gar, eventua<span class=\"__13 _989\"></span>l <span class=\"__13 _1034\"></span>f\u00f6rp<span class=\"__13 _989\"></span>lik<span class=\"__13 _989\"></span>tels<span class=\"__13 _989\"></span>er oc<span class=\"__13 _989\"></span>h eventua<span class=\"__13 _989\"></span>ltillg<span class=\"__13 _989\"></span>\u00e5ng<span class=\"__13 _989\"></span>ar<span class=\"__13 _1033\"></span>, s<span class=\"__13 _989\"></span>e not 1<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span>Avs\u00e4<span class=\"__13 _989\"></span>ttnin<span class=\"__13 _989\"></span>gar f\u00f6<span class=\"__13 _989\"></span>rdel<span class=\"__13 _989\"></span>as i rap<span class=\"__13 _989\"></span>por<span class=\"__13 _989\"></span>ten \u00f6ver f<span class=\"__13 _989\"></span>inan<span class=\"__13 _989\"></span>siel<span class=\"__13 _989\"></span>l st\u00e4ll<span class=\"__13 _989\"></span>ning p<span class=\"__13 _989\"></span>\u00e5 l\u00e5ngf<span class=\"__13 _989\"></span>rist<span class=\"__13 _989\"></span>iga sk<span class=\"__13 _989\"></span>ulde<span class=\"__13 _989\"></span>r och kor<span class=\"__13 _989\"></span>tfr<span class=\"__13 _989\"></span>isti<span class=\"__13 _989\"></span>ga sku<span class=\"__13 _989\"></span>lder. Avs\u00e4<span class=\"__13 _989\"></span>ttni<span class=\"__13 _989\"></span>ngar<span class=\"__13 _1c0\"> </span> \u00e4r b\u00e5de r\u00e4nteb\u00e4rande och ick<span class=\"__13 _990\"></span>e r\u00e4nteb\u00e4rande. A<span class=\"__13 _990\"></span>vs\u00e4ttningar som ing\u00e5r i v<span class=\"__13 _990\"></span>erksamhetscykeln redovisas som k<span class=\"__13 _990\"></span>ort<span class=\"__13 _989\"></span>fristiga.<span class=\"__13 _1c0\"> </span> R\u00e4nteb\u00e4rande avs\u00e4ttningar som f<span class=\"__13 _990\"></span>\u00f6rfaller inom ett \u00e5r behandlas som kortfristiga.<span class=\"__13 _1c0\"> </span>No<span class=\"__13 _989\"></span>rmal o<span class=\"__13 _989\"></span>mlop<span class=\"__13 _989\"></span>psti<span class=\"__13 _989\"></span>d f\u00f6r \u00f6vri<span class=\"__13 _989\"></span>ga avs<span class=\"__13 _989\"></span>\u00e4ttn<span class=\"__13 _989\"></span>ingar \u00e4<span class=\"__13 _989\"></span>r ett ti<span class=\"__13 _989\"></span>ll tre \u00e5r.<span class=\"__13 _1c0\"> </span>Avs\u00e4<span class=\"__13 _989\"></span>ttnin<span class=\"__13 _989\"></span>gar f\u00f6<span class=\"__13 _989\"></span>r tvi<span class=\"__13 _989\"></span>ster av<span class=\"__13 _989\"></span>ser s\u00e5<span class=\"__13 _989\"></span>v\u00e4l tv<span class=\"__13 _989\"></span>iste<span class=\"__13 _989\"></span>r ang\u00e5<span class=\"__13 _989\"></span>ende p<span class=\"__13 _989\"></span>roje<span class=\"__13 _989\"></span>kt in<span class=\"__13 _989\"></span>om Bygg<span class=\"__13 _989\"></span>verks<span class=\"__13 _989\"></span>amhet<span class=\"__13 _989\"></span>en som h<span class=\"__13 _989\"></span>ar avs<span class=\"__13 _989\"></span>lutat<span class=\"__13 _989\"></span>s som an<span class=\"__13 _989\"></span>dra<span class=\"__13 _1c0\"> </span> tvister<span class=\"__13 _1033\"></span>.<span class=\"__13 _1c0\"> </span>Avs\u00e4ttningar f\u00f6r<span class=\"__13 _990\"></span> garanti\u00e5taganden avser k<span class=\"__13 _990\"></span>ostnader som kan uppst\u00e5 under<span class=\"__13 _990\"></span> garantiperioden samt hyresgarantier<span class=\"__13 _990\"></span> avs<span class=\"__13 _989\"></span>een<span class=\"__13 _989\"></span>de s\u00e5l<span class=\"__13 _989\"></span>da fas<span class=\"__13 _989\"></span>tighe<span class=\"__13 _989\"></span>ter i Komm<span class=\"__13 _989\"></span>er <span class=\"__13 _1034\"></span>s<span class=\"__13 _989\"></span>iell fa<span class=\"__13 _989\"></span>stig<span class=\"__13 _989\"></span>hets<span class=\"__13 _989\"></span>utve<span class=\"__13 _989\"></span>ckli<span class=\"__13 _989\"></span>ng. Avs<span class=\"__13 _989\"></span>\u00e4tt<span class=\"__13 _989\"></span>ninga<span class=\"__13 _989\"></span>rna i Byg<span class=\"__13 _989\"></span>gver<span class=\"__13 _989\"></span>ksamh<span class=\"__13 _989\"></span>et bas<span class=\"__13 _989\"></span>era<span class=\"__13 _989\"></span>s p\u00e5 ind<span class=\"__13 _989\"></span>ividu<span class=\"__13 _989\"></span>el<span class=\"__13 _1c0\"> </span>l be<span class=\"__13 _989\"></span>d\u00f6mn<span class=\"__13 _989\"></span>ing av ak<span class=\"__13 _989\"></span>tue<span class=\"__13 _989\"></span>llt pro<span class=\"__13 _989\"></span>jek<span class=\"__13 _989\"></span>t alter<span class=\"__13 _989\"></span>nativ<span class=\"__13 _989\"></span>t p\u00e5 e<span class=\"__13 _989\"></span>n erfa<span class=\"__13 _989\"></span>renh<span class=\"__13 _989\"></span>etsm<span class=\"__13 _989\"></span>\u00e4ss<span class=\"__13 _989\"></span>ig gen<span class=\"__13 _989\"></span>oms<span class=\"__13 _989\"></span>nitt<span class=\"__13 _989\"></span>lig kost<span class=\"__13 _989\"></span>nad ut<span class=\"__13 _989\"></span>tryc<span class=\"__13 _989\"></span>kt s<span class=\"__13 _989\"></span>om en pr<span class=\"__13 _989\"></span>ocen<span class=\"__13 _989\"></span>tande<span class=\"__13 _989\"></span>l<span class=\"__13 _1c0\"> </span> av om<span class=\"__13 _989\"></span>s\u00e4t<span class=\"__13 _989\"></span>tning<span class=\"__13 _989\"></span>en und<span class=\"__13 _989\"></span>er en fe<span class=\"__13 _989\"></span>m\u00e5r<span class=\"__13 _989\"></span>sper<span class=\"__13 _989\"></span>iod<span class=\"__13 _989\"></span>. Kostna<span class=\"__13 _989\"></span>dern<span class=\"__13 _989\"></span>a bel<span class=\"__13 _989\"></span>asta<span class=\"__13 _989\"></span>r resp<span class=\"__13 _989\"></span>ekt<span class=\"__13 _989\"></span>ive proj<span class=\"__13 _989\"></span>ekt l<span class=\"__13 _989\"></span>\u00f6pa<span class=\"__13 _989\"></span>nde. Avs<span class=\"__13 _989\"></span>\u00e4ttn<span class=\"__13 _989\"></span>inga<span class=\"__13 _989\"></span>r f\u00f6r gar<span class=\"__13 _989\"></span>anti-<span class=\"__13 _1c0\"> </span>\u00e5taganden inom \u00f6vriga<span class=\"__13 _990\"></span> verksamhetsgrenar sker efter individuell bed\u00f6mning av<span class=\"__13 _990\"></span> aktuellt projekt<span class=\"__13 _989\"></span>. \u00c5rets<span class=\"__13 _990\"></span> f\u00f6r\u00e4ndring avser<span class=\"__13 _1c0\"> </span> huvudsakligen Byggverksamhet och Bostadsutveckling<span class=\"__13 _989\"></span>,.<span class=\"__13 _1c0\"> </span>Avs\u00e4ttn<span class=\"__13 _990\"></span>ingar f\u00f6r<span class=\"__13 _1033\"></span> omstrukturerings\u00e5tg\u00e4rder<span class=\"__13 _990\"></span> inneh\u00e5ller f<span class=\"__13 _990\"></span>r\u00e4mst poster<span class=\"__13 _990\"></span> r\u00f6rande P<span class=\"__13 _990\"></span>olen, Tjeckien<span class=\"__13 _990\"></span> och nedl\u00e4ggningen<span class=\"__13 _990\"></span> i<span class=\"__13 _1c0\"> </span> Latinamerika.<span class=\"__13 _1c0\"> </span> Personalrelaterade<span class=\"__13 _1033\"></span> avs\u00e4ttningar inneh\u00e5ller poster<span class=\"__13 _1033\"></span> s<span class=\"__13 _989\"></span>om<span class=\"__13 _990\"></span> exempelv<span class=\"__13 _990\"></span>is kostnader<span class=\"__13 _1033\"></span> f\u00f6r vinstandelar<span class=\"__13 _1033\"></span>, vissa bonusprogram<span class=\"__13 _990\"></span> samt \u00f6vriga<span class=\"__13 _990\"></span> pers<span class=\"__13 _989\"></span>onal\u00e5taganden.<span class=\"__13 _1c0\"> </span> So<span class=\"__13 _989\"></span>m avs\u00e4t<span class=\"__13 _989\"></span>tnin<span class=\"__13 _989\"></span>g f\u00f6r mil<span class=\"__13 _989\"></span>j\u00f6\u00e5ta<span class=\"__13 _989\"></span>gand<span class=\"__13 _989\"></span>e red<span class=\"__13 _989\"></span>ovisa<span class=\"__13 _989\"></span>s blan<span class=\"__13 _989\"></span>d anna<span class=\"__13 _989\"></span>t \u00e5ters<span class=\"__13 _989\"></span>t\u00e4lln<span class=\"__13 _989\"></span>ings<span class=\"__13 _989\"></span> <span class=\"__13 _1034\"></span>kostn<span class=\"__13 _989\"></span>ade<span class=\"__13 _989\"></span>r f\u00f6r gru<span class=\"__13 _989\"></span>stag i d<span class=\"__13 _989\"></span>en sven<span class=\"__13 _989\"></span>ska<span class=\"__13 _1c0\"> </span> verksam<span class=\"__13 _990\"></span>heten.<span class=\"__13 _1c0\"> </span>F\u00f6r\u00e4ndring av<span class=\"__13 _990\"></span> avs\u00e4ttningar f\u00f6rdelat p\u00e5 tvistreser<span class=\"__13 _989\"></span>v<span class=\"__13 _1033\"></span>, avs\u00e4ttning f\u00f6r garantier<span class=\"__13 _990\"></span> samt \u00f6vrigt<span class=\"__13 _990\"></span> framg\u00e5r av nedan tabell. F<span class=\"__13 _990\"></span>\u00f6r tvistreser<span class=\"__13 _989\"></span>v se \u00e4v<span class=\"__13 _990\"></span>en not 33.<span class=\"__13 _1c0\"> </span>T<span class=\"__13 _e5_3\"></span>vistreserv<span class=\"__13 _1095\"> </span><span class=\"ls4_13 ws8_13\">Avs\u00e4ttning f\u00f6r<span class=\"__13 _990\"></span> garantier<span class=\"__13 _1096\"> </span>\u00d6vriga avs\u00e4ttningar<span class=\"__13 _1097\"> </span><span class=\"ws20_13\">Summa<span class=\"__13 _1c0\"> </span></span></span>2022<span class=\"__13 _a_12\"> </span>2021<span class=\"__13 _1d_11\"> </span>2022<span class=\"__13 _a_12\"> </span>2021<span class=\"__13 _1d_11\"> </span>2022<span class=\"__13 _a_12\"> </span>2021<span class=\"__13 _1d_11\"> </span>2022<span class=\"__13 _a_12\"> </span>2021<span class=\"__13 _1c0\"> </span>Ing\u00e5ende balans<span class=\"__13 _1098\"> </span>2 413<span class=\"__13 _a_12\"> </span>1 7<span class=\"__13 _990\"></span>86<span class=\"__13 _1024\"> </span>3 892<span class=\"__13 _e_13\"> </span>3 514<span class=\"__13 _1024\"> </span><span class=\"ls15_13 wse_13\">4 93<span class=\"__13 _989\"></span>5<span class=\"__13 _1024\"> </span>5 026<span class=\"__13 _1021\"> </span></span>11 2<span class=\"__13 _990\"></span>39<span class=\"__13 _1000\"> </span>10 326<span class=\"__13 _1c0\"> </span>A<span class=\"__13 _990\"></span>vyttrade avs\u00e4ttningar<span class=\"__13 _10a_3\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _989\"></span>7<span class=\"__13 _10b_3\"> </span></span><span class=\"ws1_13\">-5<span class=\"__13 _1017\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _989\"></span>8<span class=\"__13 _10c_3\"> </span><span class=\"lsf_13 ws15_13\">-22<span class=\"__13 _1017\"> </span></span>-1<span class=\"__13 _989\"></span>8<span class=\"__13 _1c0\"> </span></span></span>\u00c5rets av<span class=\"__13 _990\"></span>s\u00e4ttningar<span class=\"__13 _1098\"> </span><span class=\"ls19_12 ws22_13\">527<span class=\"__13 _1023\"> </span></span><span class=\"ws1_13\">888<span class=\"__13 _a_12\"> </span><span class=\"ls1f_12 ws56_4\">1 475<span class=\"__13 _e_13\"> </span><span class=\"lsb_13 ws11_13\">1 402<span class=\"__13 _a_12\"> </span></span></span></span>1 383<span class=\"__13 _1004\"> </span><span class=\"lsd_13 ws30_10\">721<span class=\"__13 _1024\"> </span></span>3 386<span class=\"__13 _10d_3\"> </span>3 01<span class=\"__13 _1c0\"> </span>1<span class=\"__13 _1c0\"> </span>Ianspr\u00e5kt<span class=\"__13 _990\"></span>agna avs\u00e4ttningar<span class=\"__13 _b9_3\"> </span><span class=\"ws1_13\">-309<span class=\"__13 _2d_9\"> </span><span class=\"ls2b_10 ws38_10\">-<span class=\"__13 _989\"></span>228<span class=\"__13 _10e_3\"> </span><span class=\"lse_13 ws14_13\">-78<span class=\"__13 _989\"></span>0<span class=\"__13 _2d_9\"> </span></span></span>-<span class=\"__13 _989\"></span>638<span class=\"__13 _1005\"> </span></span>-2 092<span class=\"__13 _10e_3\"> </span><span class=\"ls11_13 ws17_13\">-<span class=\"__13 _989\"></span>607<span class=\"__13 _999\"> </span></span>-3 181<span class=\"__13 _1062\"> </span><span class=\"lse_13 ws54_4\">-1 4<span class=\"__13 _989\"></span>73<span class=\"__13 _1c0\"> </span></span>Outnyttjade belopp som \u00e5t<span class=\"__13 _990\"></span>erf\u00f6rts, v<span class=\"__13 _990\"></span>\u00e4rdef<span class=\"__13 _990\"></span>\u00f6r\u00e4ndring<span class=\"__13 _1028\"> </span><span class=\"lse_13 ws14_13\">-18<span class=\"__13 _989\"></span>9<span class=\"__13 _2e_10\"> </span></span><span class=\"ws1_13\">-115<span class=\"__13 _2d_9\"> </span><span class=\"ls40_5 ws59_2\">-<span class=\"__13 _989\"></span>962<span class=\"__13 _2d_9\"> </span><span class=\"ls3_13 ws4_13\">-448<span class=\"__13 _1018\"> </span></span></span>-213<span class=\"__13 _2d_9\"> </span><span class=\"ls13_13 ws19_13\">-240<span class=\"__13 _10f_3\"> </span></span></span>-<span class=\"__13 _990\"></span>1 365<span class=\"__13 _2d_9\"> </span><span class=\"ws1_13\">-80<span class=\"__13 _1c0\"> </span></span><span class=\"ws1_13\">3<span class=\"__13 _1c0\"> </span></span>Kur<span class=\"__13 _990\"></span>sdifferens<span class=\"__13 _990\"></span>er<span class=\"__13 _1099\"> </span>121<span class=\"__13 _1100\"> </span><span class=\"ls28_10 ws34_10\">79<span class=\"__13 _1004\"> </span><span class=\"ls20_10 ws2a_12\">170<span class=\"__13 _1016\"> </span></span></span>115<span class=\"__13 _1004\"> </span><span class=\"ls34_6 ws50_4\">1<span class=\"__13 _989\"></span>69<span class=\"__13 _1019\"> </span><span class=\"ls11_13 ws17_13\">1<span class=\"__13 _989\"></span>07<span class=\"__13 _1023\"> </span><span class=\"ls24_10 ws2f_11\">459<span class=\"__13 _1023\"> </span></span></span></span>30<span class=\"__13 _1c0\"> </span>0<span class=\"__13 _1c0\"> </span>Omklassificeringar<span class=\"__13 _c8_3\"> </span><span class=\"ls7_13 ws3a_9\">82<span class=\"__13 _1101\"> </span></span>3<span class=\"__13 _1102\"> </span>-9<span class=\"__13 _10c_3\"> </span>-53<span class=\"__13 _2d_9\"> </span><span class=\"lsf_13 ws15_13\">-222<span class=\"__13 _1b_11\"> </span></span>-5<span class=\"__13 _989\"></span>4<span class=\"__13 _1018\"> </span><span class=\"lse_13 ws14_13\">-14<span class=\"__13 _989\"></span>8<span class=\"__13 _1014\"> </span></span>-<span class=\"__13 _1033\"></span>104<span class=\"__13 _1c0\"> </span>Belopp vid \u00e5rets slut<span class=\"__13 _1103\"> </span>2 644<span class=\"__13 _1024\"> </span>2 413<span class=\"__13 _1024\"> </span><span class=\"ls1f_12 wsb_13\">3 7<span class=\"__13 _989\"></span>70<span class=\"__13 _999\"> </span></span>3 892<span class=\"__13 _10f_3\"> </span>3 954<span class=\"__13 _999\"> </span><span class=\"ls15_13 wsa_13\">4<span class=\"__13 _989\"></span> 935<span class=\"__13 _1002\"> </span></span>10 368<span class=\"__13 _f_13\"> </span>11 23<span class=\"__13 _1c0\"> </span>9<span class=\"__13 _1c0\"> </span>Specifikation av \u00f6<span class=\"__13 _1033\"></span>vriga avs\u00e4ttningar<span class=\"__13 _1c0\"> </span>2022-<span class=\"__13 _1033\"></span>12-31<span class=\"__13 _4b_7\"> </span>2021<span class=\"__13 _990\"></span>-12-31<span class=\"__13 _1c0\"> </span>Omstrukturerings<span class=\"__13 _990\"></span>\u00e5tg\u00e4rder<span class=\"__13 _990\"></span> <span class=\"__13 _4c_7\"> </span><span class=\"ls13_13 ws19_13\">1<span class=\"__13 _989\"></span>24<span class=\"__13 _f2_3\"> </span></span>210<span class=\"__13 _1c0\"> </span>Personalrelat<span class=\"__13 _1033\"></span>erade avs\u00e4ttningar<span class=\"__13 _1099\"> </span><span class=\"ws1_13\">366<span class=\"__13 _f2_3\"> </span>316<span class=\"__13 _1c0\"> </span></span>Milj\u00f6\u00e5taganden<span class=\"__13 _1104\"> </span><span class=\"ls19_12 ws22_13\">127<span class=\"__13 _4d_7\"> </span><span class=\"ls13_13 ws19_13\">1<span class=\"__13 _989\"></span>24<span class=\"__13 _1c0\"> </span></span></span>A<span class=\"__13 _990\"></span>vs\u00e4ttning f\u00f6r<span class=\"__13 _990\"></span> sociala avgifter p\u00e5 pensioner och aktier<span class=\"__13 _1033\"></span>elaterad ers\u00e4ttning<span class=\"__13 _1105\"> </span><span class=\"ls34_6 ws50_4\">669<span class=\"__13 _6b_7\"> </span></span>1 554<span class=\"__13 _1c0\"> </span>Till\u00e4ggsk\u00f6peskillingar<span class=\"__13 _1c0\"> </span>1)<span class=\"__13 _1c0\"> </span>469<span class=\"__13 _f2_3\"> </span><span class=\"ls1_13 ws1_13\">585<span class=\"__13 _1c0\"> </span></span>A<span class=\"__13 _990\"></span>vs\u00e4ttning f\u00f6r<span class=\"__13 _990\"></span> \u00e5taganden i joint <span class=\"__13 _990\"></span>ventur<span class=\"__13 _1033\"></span>es<span class=\"__13 _e9_3\"> </span><span class=\"ws1_13\">210<span class=\"__13 _1039\"> </span><span class=\"lsc_13 ws1c_13\">253<span class=\"__13 _1c0\"> </span></span></span>F<span class=\"__13 _990\"></span>\u00f6rlustreserver<span class=\"__13 _1106\"> </span>604<span class=\"__13 _f2_3\"> </span><span class=\"ls3c_5 ws4f_5\">678<span class=\"__13 _1c0\"> </span></span>A<span class=\"__13 _990\"></span>vs\u00e4ttningar f<span class=\"__13 _990\"></span>\u00f6r f\u00e4r<span class=\"__13 _990\"></span>digst\u00e4llda pr<span class=\"__13 _990\"></span>ojekt<span class=\"__13 _1003\"> </span><span class=\"lsf_13 ws15_13\">837<span class=\"__13 _1039\"> </span><span class=\"ls7_13 ws3a_9\">662<span class=\"__13 _1c0\"> </span></span></span>\u00c5t<span class=\"__13 _1033\"></span>erst\u00e4llning av uppkomna sk<span class=\"__13 _990\"></span>ador<span class=\"__13 _1107\"> </span><span class=\"ws1_13\">161<span class=\"__13 _f2_3\"> </span>129<span class=\"__13 _1c0\"> </span></span>Skatt och moms (<span class=\"__13 _990\"></span>annat \u00e4n bolagsskatt)<span class=\"__13 _1065\"> </span><span class=\"ls34_6 ws50_4\">87<span class=\"__13 _fe_3\"> </span></span><span class=\"ws1_13\">121<span class=\"__13 _1c0\"> </span></span>Andra avs\u00e4ttningar<span class=\"__13 _990\"></span> <span class=\"__13 _1108\"> </span><span class=\"ws1_13\">299<span class=\"__13 _5d_8\"> </span><span class=\"ls7_13 ws3a_9\">3<span class=\"__13 _989\"></span>03<span class=\"__13 _1c0\"> </span></span></span>Summa<span class=\"__13 _7f_4\"> </span><span class=\"ws6_13\">3 95<span class=\"__13 _989\"></span>4<span class=\"__13 _1078\"> </span><span class=\"ls15_13 wsa_13\">4 93<span class=\"__13 _989\"></span>5<span class=\"__13 _1c0\"> </span></span></span>1)  <span class=\"__13 _1034\"></span>Avser<span class=\"__13 _990\"></span> f\u00f6rv\u00e4rv av oms\u00e4ttningsfast<span class=\"__13 _990\"></span>igheter<span class=\"__13 _1033\"></span>. De redovisas<span class=\"__13 _990\"></span> som finansiella<span class=\"__13 _990\"></span> instrument, se<span class=\"__13 _1033\"></span> not 6.<span class=\"__13 _1c0\"> </span>K<span class=\"__13 _990\"></span>ortfristiga avs\u00e4ttningar<span class=\"__13 _1c0\"> </span>2022-<span class=\"__13 _1033\"></span>12-31<span class=\"__13 _4b_7\"> </span>2021<span class=\"__13 _990\"></span>-12-31<span class=\"__13 _1c0\"> </span>Icke r<span class=\"__13 _990\"></span>\u00e4nteb\u00e4r<span class=\"__13 _990\"></span>ande<span class=\"__13 _995\"> </span>10 368<span class=\"__13 _a9_2\"> </span>11 239<span class=\"__13 _1c0\"> </span>Summa<span class=\"__13 _997\"> </span><span class=\"ws6_13\">10 368<span class=\"__13 _994\"> </span>11 239<span class=\"__13 _1c0\"> </span></span>Koncern\u00f6<span class=\"__13 _990\"></span>versikt<span class=\"__13 _1035\"> </span>V<span class=\"__13 _1033\"></span>erksamhet<span class=\"__13 _1036\"> </span>Bolagsstyrning<span class=\"__13 _1035\"> </span>H\u00e5llbarhet<span class=\"__13 _1037\"> </span><span class=\"ff1_13\">Finansiell information<span class=\"__13 _1c0\"> </span></span>1<span class=\"__13 _989\"></span>67 <span class=\"__13 _1038\"> </span><span class=\"fs3_13 ls1_13 ws1_13\">Skanska \u00c5rs- och h\u00e5llbarhetsr<span class=\"__13 _990\"></span>edovisning 2022<span class=\"__13 _1c0\"> </span></span>Finansiell analys  <span class=\"__13 _4a_9\"> </span> Koncernr<span class=\"__13 _1033\"></span>esultat  <span class=\"__13 _4a_9\"> </span> <span class=\"ff1_13\">Noter</span>  <span class=\"__13 _4a_9\"> </span> Nya ers\u00e4ttningsriktlinjer <span class=\"__13 _4a_9\"> </span>Revisionsber<span class=\"__13 _990\"></span>\u00e4ttelse  <span class=\"__13 _4a_9\"> </span> Revisorns h\u00e5llbarhe<span class=\"__13 _990\"></span>tsrapport <span class=\"__13 _4a_9\"> </span> Kv<span class=\"__13 _990\"></span>artalsinf<span class=\"__13 _990\"></span>ormation  <span class=\"__13 _4a_9\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__13 _990\"></span>ester<span class=\"__13 _990\"></span>arkalender  <span class=\"__13 _4a_9\"> </span> Adr<span class=\"__13 _990\"></span>esser<span class=\"__13 _1c0\"> </span>Not 30.<span class=\"ff2_13 ls1_13 ws1_13\"> \u00d6vriga r\u00f6relseskulder<span class=\"__13 _1c0\"> </span></span>Som \u00f6vriga r\u00f6relseskulder redovisas icke r\u00e4n<span class=\"__13 _990\"></span>teb\u00e4rande skulder i r\u00f6relsen. R\u00f6relseskulderna ing\u00e5r i koncernens verksam<span class=\"ls1_13 ws1_13\">-<span class=\"__13 _1c0\"> </span></span>het<span class=\"__13 _989\"></span>scyke<span class=\"__13 _989\"></span>l och re<span class=\"__13 _989\"></span>dovi<span class=\"__13 _989\"></span>sas so<span class=\"__13 _989\"></span>m kort<span class=\"__13 _989\"></span>fris<span class=\"__13 _989\"></span>tiga s<span class=\"__13 _989\"></span>kuld<span class=\"__13 _989\"></span>er.<span class=\"__13 _1c0\"> </span>2022-<span class=\"__13 _1033\"></span>12-31<span class=\"__13 _4b_7\"> </span>2021<span class=\"__13 _990\"></span>-12-31<span class=\"__13 _1c0\"> </span>Lev<span class=\"__13 _990\"></span>eran<span class=\"__13 _990\"></span>t\u00f6rsskulder<span class=\"__13 _5a_8\"> </span><span class=\"ws5_13\">13 998<span class=\"__13 _994\"> </span>12 42<span class=\"__13 _990\"></span>6<span class=\"__13 _1c0\"> </span></span>Andra r\u00f6r<span class=\"__13 _1033\"></span>elseskulder till intressef<span class=\"__13 _1033\"></span>\u00f6retag<span class=\"__13 _11a_2\"> </span><span class=\"ws1_13\">11<span class=\"__13 _1c0\"> </span></span>Andra r\u00f6r<span class=\"__13 _1033\"></span>elseskulder<span class=\"__13 _1c0\"> </span>1)<span class=\"__13 _1c0\"> </span>8 681<span class=\"__13 _1047\"> </span>7 2<span class=\"__13 _990\"></span>42<span class=\"__13 _1c0\"> </span>Upplupna kostnader<span class=\"__13 _990\"></span> och f\u00f6rutbet<span class=\"__13 _990\"></span>alda int\u00e4k<span class=\"__13 _990\"></span>ter<span class=\"__13 _11b_2\"> </span>19 161<span class=\"__13 _994\"> </span>16 9<span class=\"__13 _990\"></span>63<span class=\"__13 _1c0\"> </span>Summa<span class=\"__13 _fd_3\"> </span><span class=\"ws6_13\">41 840<span class=\"__13 _998\"> </span>36 642<span class=\"__13 _1c0\"> </span></span>V<span class=\"__13 _1033\"></span>arav finansiella instrument r<span class=\"__13 _990\"></span>edovisat i not 6, F<span class=\"__13 _990\"></span>inansiella instrument <span class=\"ws1_13\"> </span>och finansiell riskhantering  Lev<span class=\"__13 _990\"></span>eran<span class=\"__13 _990\"></span>t\u00f6rsskulder<span class=\"__13 _11c_2\"> </span><span class=\"ws5_13\">13 998<span class=\"__13 _994\"> </span>12 42<span class=\"__13 _990\"></span>6</span> <span class=\"__13 _1048\"> </span> <span class=\"__13 _5b_8\"></span>\u00d6vriga r\u00f6r<span class=\"__13 _990\"></span>elseskulder inklusive upplupna r<span class=\"__13 _990\"></span>\u00e4nt<span class=\"__13 _990\"></span>ekostnader<span class=\"__13 _1067\"> </span><span class=\"ls34_6 ws50_4\">69<span class=\"__13 _989\"></span>4<span class=\"__13 _f2_3\"> </span><span class=\"ls3c_5 ws4f_5\">3<span class=\"__13 _989\"></span>67<span class=\"__13 _1c0\"> </span></span></span>14 692<span class=\"__13 _5e_7\"> </span>12 794<span class=\"__13 _1c0\"> </span>V<span class=\"__13 _1033\"></span>arav ej finansiella instrument<span class=\"__13 _1099\"> </span>27 148<span class=\"__13 _998\"> </span>23 848<span class=\"__13 _1c0\"> </span>1)  <span class=\"__13 _5b_8\"></span>I and<span class=\"__13 _989\"></span>ra r\u00f6r<span class=\"__13 _989\"></span>else<span class=\"__13 _989\"></span>sku<span class=\"__13 _989\"></span>lde<span class=\"__13 _989\"></span>r ing\u00e5<span class=\"__13 _989\"></span>r 407 (259) Mkr f<span class=\"__13 _989\"></span>\u00f6r uts<span class=\"__13 _989\"></span>t\u00e4ll<span class=\"__13 _989\"></span>da men e<span class=\"__13 _989\"></span>j inl\u00f6<span class=\"__13 _989\"></span>sta c<span class=\"__13 _989\"></span>hec<span class=\"__13 _989\"></span>kar fr\u00e4m<span class=\"__13 _989\"></span>st i US<span class=\"__13 _989\"></span>A. S<span class=\"__13 _989\"></span>e not 1<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span>Koncern\u00f6<span class=\"__13 _990\"></span>versikt<span class=\"__13 _1035\"> </span>V<span class=\"__13 _1033\"></span>erksamhet<span class=\"__13 _1036\"> </span>Bolagsstyrning<span class=\"__13 _1035\"> </span>H\u00e5llbarhet<span class=\"__13 _1037\"> </span><span class=\"ff1_13\">Finansiell information<span class=\"__13 _1c0\"> </span></span>168 <span class=\"__13 _1038\"> </span><span class=\"fs3_13 ls1_13 ws1_13\">Skansk<span class=\"__13 _990\"></span>a \u00c5rs- och h\u00e5llbarhetsredovisning 20<span class=\"__13 _990\"></span>22<span class=\"__13 _1c0\"> </span></span>Finansiell analys  <span class=\"__13 _4a_9\"> </span> Koncernr<span class=\"__13 _1033\"></span>esultat  <span class=\"__13 _4a_9\"> </span> <span class=\"ff1_13\">Noter</span>  <span class=\"__13 _4a_9\"> </span> Nya ers\u00e4ttningsriktlinjer <span class=\"__13 _4a_9\"> </span>Revisionsber<span class=\"__13 _990\"></span>\u00e4ttelse  <span class=\"__13 _4a_9\"> </span> Revisorns h\u00e5llbarhe<span class=\"__13 _990\"></span>tsrapport <span class=\"__13 _4a_9\"> </span> Kv<span class=\"__13 _990\"></span>artalsinf<span class=\"__13 _990\"></span>ormation  <span class=\"__13 _4a_9\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__13 _990\"></span>ester<span class=\"__13 _990\"></span>arkalender  <span class=\"__13 _4a_9\"> </span> Adr<span class=\"__13 _990\"></span>esser<span class=\"__13 _1c0\"> </span><div class=\"t_13 m0_13 h2_13 ff1_13 fs0_13 fc0_13 sc0_13 ls7_13 ws2b_12\" style=\"left:0.009986877px; bottom:649.6712px;\">No<span class=\"__13 _989\"></span>t 31<span class=\"__13 _989\"></span>.<span class=\"ff2_13 ls1_13 ws1_13\"> Specifikation av r<span class=\"__13 _990\"></span>\u00e4nt<span class=\"__13 _1033\"></span>eb<span class=\"__13 _989\"></span>\u00e4r<span class=\"__13 _990\"></span>ande nett<span class=\"__13 _990\"></span>of<span class=\"__13 _990\"></span>ordr<span class=\"__13 _1033\"></span>an/nett<span class=\"__13 _1033\"></span>oskuld per tillg\u00e5ng och skuld<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls31_8 ws5b_2\" style=\"left:544.86066px; bottom:619.2209px;\">20<span class=\"__13 _989\"></span>22-1<span class=\"__13 _989\"></span>2-31<span class=\"__13 _1103\"> </span><span class=\"ls23_10 ws5c_2\">2<span class=\"__13 _989\"></span>02<span class=\"__13 _989\"></span>1-1<span class=\"__13 _989\"></span>2-<span class=\"__13 _989\"></span>31<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h7_13 ff2_13 fs5_13 fc0_13 sc0_13 ls42_5 ws5d_2\" style=\"left:864.0031px; bottom:622.2512px;\">1)<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:460.2785px; bottom:605.0258px;\">R\u00e4nt<span class=\"__13 _990\"></span>eb\u00e4rande<span class=\"__13 _11d_2\"> </span><span class=\"ws6_13\">Icke r<span class=\"__13 _990\"></span>\u00e4nteb\u00e4rande<span class=\"__13 _4d_7\"> </span><span class=\"ws1_13\">Summa<span class=\"__13 _11e_2\"> </span>R\u00e4nt<span class=\"__13 _990\"></span>eb\u00e4rande<span class=\"__13 _11d_2\"> </span><span class=\"ws6_13\">Icke r<span class=\"__13 _990\"></span>\u00e4nteb\u00e4rande<span class=\"__13 _4d_7\"> </span><span class=\"ws1_13\">Summa<span class=\"__13 _1c0\"> </span></span></span></span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:590.82983px;\">TILL<span class=\"__13 _1033\"></span>G\u00c5NGAR<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:576.63385px;\">Anl\u00e4ggningstillg\u00e5ngar<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:562.4378px;\">F<span class=\"__13 _990\"></span>\u00f6rvaltningsfas<span class=\"__13 _990\"></span>tigheter<span class=\"__13 _11f_2\"> </span><span class=\"ws5_13\">3 758<span class=\"__13 _1d_11\"> </span>3 758<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:548.2418px;\">Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__13 _1109\"> </span>7 803<span class=\"__13 _1024\"> </span>7 803<span class=\"__13 _1110\"> </span><span class=\"ls19_12 wsa_13\">7 27<span class=\"__13 _989\"></span>9<span class=\"__13 _e_13\"> </span>7 279<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:534.04584px;\">Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__13 _e5_3\"></span>, nyttjander\u00e4tt<span class=\"__13 _990\"></span>er<span class=\"__13 _1111\"> </span>3 256<span class=\"__13 _1024\"> </span>3 256<span class=\"__13 _ec_3\"> </span>3 314<span class=\"__13 _e_13\"> </span>3 314<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:519.8498px;\">Goodwill<span class=\"__13 _1112\"> </span><span class=\"ws5_13\">4 160<span class=\"__13 _1d_11\"> </span>4 160<span class=\"__13 _1067\"> </span><span class=\"ls15_13 wse_13\">3<span class=\"__13 _989\"></span> 934<span class=\"__13 _1024\"> </span>3<span class=\"__13 _989\"></span> 934<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:505.6538px;\">\u00d6vriga immateriella tillg\u00e5ngar<span class=\"__13 _1113\"> </span><span class=\"ws1_13\">488<span class=\"__13 _2e_10\"> </span>488<span class=\"__13 _1114\"> </span><span class=\"ls10_13 ws16_13\">676<span class=\"__13 _1019\"> </span>6<span class=\"__13 _989\"></span>76<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:491.45782px;\">Placeringar i join<span class=\"__13 _990\"></span>t ven<span class=\"__13 _990\"></span>tures och intr<span class=\"__13 _990\"></span>essef\u00f6r<span class=\"__13 _990\"></span>etag <span class=\"__13 _1115\"> </span>2 901<span class=\"__13 _1d_11\"> </span>2 901<span class=\"__13 _ec_3\"> </span>2 185<span class=\"__13 _e_13\"> </span>2 185<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:477.2618px;\">Finansiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__13 _1116\"> </span>3 569<span class=\"__13 _1015\"> </span><span class=\"ws1_13\">38<span class=\"__13 _1024\"> </span></span>3 607<span class=\"__13 _999\"> </span>3 838<span class=\"__13 _1117\"> </span><span class=\"lsf_13 ws15_13\">37<span class=\"__13 _e_13\"> </span><span class=\"ls34_6 ws53_4\">3 875<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:463.06583px;\">Uppskjutna skatt<span class=\"__13 _990\"></span>efor<span class=\"__13 _990\"></span>dringar<span class=\"__13 _1118\"> </span><span class=\"ws1_13\">995<span class=\"__13 _1023\"> </span>995<span class=\"__13 _ec_3\"> </span></span>1 984<span class=\"__13 _e_13\"> </span>1 984<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:0.009986877px; bottom:448.8698px;\">Summa anl\u00e4ggningstillg\u00e5ngar<span class=\"__13 _12a_2\"> </span>3 569<span class=\"__13 _1a_12\"> </span>23 401<span class=\"__13 _1a_12\"> </span><span class=\"ls2c_9 wse_13\">26<span class=\"__13 _989\"></span> 970<span class=\"__13 _999\"> </span></span>3 838<span class=\"__13 _1002\"> </span>19 409<span class=\"__13 _1a_12\"> </span><span class=\"ls23_10 ws2d_11\">23 24<span class=\"__13 _989\"></span>7<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:420.4778px;\">Oms\u00e4ttningstillg\u00e5ngar<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:406.28183px;\">Oms\u00e4ttningsfas<span class=\"__13 _990\"></span>tigheter<span class=\"__13 _12b_2\"> </span><span class=\"ws5_13\">58 47<span class=\"__13 _990\"></span>4<span class=\"__13 _1008\"> </span>58 474<span class=\"__13 _bf_3\"> </span>49 745<span class=\"__13 _1008\"> </span>49 745<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:392.08582px;\">Oms\u00e4ttningsfas<span class=\"__13 _990\"></span>tigheter<span class=\"__13 _e5_3\"></span>, nyttjander\u00e4tt<span class=\"__13 _990\"></span>er<span class=\"__13 _12c_2\"> </span><span class=\"ls10_13 ws4d_5\">3<span class=\"__13 _989\"></span> 676<span class=\"__13 _a_12\"> </span>3<span class=\"__13 _989\"></span> 676<span class=\"__13 _1110\"> </span><span class=\"ls2b_10 ws42_8\">3 289<span class=\"__13 _1d_11\"> </span>3 289<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws44_8\" style=\"left:0.009986877px; bottom:377.88983px;\">Material och varulager<span class=\"__13 _12d_2\"> </span><span class=\"ws5_13\">1 300<span class=\"__13 _1d_11\"> </span>1 300<span class=\"__13 _1110\"> </span>1 090<span class=\"__13 _1d_11\"> </span>1 090<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:363.69382px;\">Finansiella oms\u00e4ttningstillg\u00e5ngar<span class=\"__13 _12e_2\"> </span>14 313<span class=\"__13 _1015\"> </span><span class=\"ls3a_5 ws5e_2\">99<span class=\"__13 _1001\"> </span></span>14 413<span class=\"__13 _1f_11\"> </span>18 7<span class=\"__13 _990\"></span>47<span class=\"__13 _1015\"> </span><span class=\"ws1_13\">63<span class=\"__13 _1001\"> </span></span>18 810<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:349.49783px;\">Skatt<span class=\"__13 _990\"></span>efor<span class=\"__13 _990\"></span>dringar<span class=\"__13 _12f_2\"> </span><span class=\"ls13_13 ws46_8\">1 24<span class=\"__13 _989\"></span>8<span class=\"__13 _e_13\"> </span>1<span class=\"__13 _989\"></span> 248<span class=\"__13 _c2_3\"> </span>1 24<span class=\"__13 _989\"></span>7<span class=\"__13 _a_12\"> </span>1 24<span class=\"__13 _989\"></span>7<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:335.30182px;\">A<span class=\"__13 _990\"></span>vtalstillg\u00e5ngar<span class=\"__13 _1119\"> </span><span class=\"lsd_13 ws13_13\">7 772<span class=\"__13 _e_13\"> </span>7 772<span class=\"__13 _c4_3\"> </span></span><span class=\"ws5_13\">5 451<span class=\"__13 _e_13\"> </span>5 451<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:321.10583px;\">\u00d6vriga r\u00f6rels<span class=\"__13 _990\"></span>efor<span class=\"__13 _990\"></span>dringar<span class=\"__13 _1120\"> </span><span class=\"ls19_12 wsa_13\">27 7<span class=\"__13 _989\"></span>26<span class=\"__13 _1000\"> </span>27<span class=\"__13 _989\"></span> 726<span class=\"__13 _1121\"> </span></span>25 212<span class=\"__13 _1005\"> </span>25 212<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:306.90982px;\">Kassa och bank<span class=\"__13 _1e_11\"> </span>10 014<span class=\"__13 _1121\"> </span>10 014<span class=\"__13 _1005\"> </span>10 947<span class=\"__13 _1121\"> </span>10 9<span class=\"__13 _990\"></span>47<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:0.009986877px; bottom:292.71384px;\">Summa oms\u00e4ttningstillg\u00e5ngar<span class=\"__13 _1116\"> </span><span class=\"ls23_10 ws2d_11\">24 327<span class=\"__13 _1122\"> </span></span>100 296<span class=\"__13 _1122\"> </span>124 62<span class=\"__13 _990\"></span>3<span class=\"__13 _1a_12\"> </span>29 69<span class=\"__13 _990\"></span>4<span class=\"__13 _1006\"> </span>86 098<span class=\"__13 _1054\"> </span>115 791<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws7_13\" style=\"left:0.009986877px; bottom:278.51782px;\">SUMMA TILL<span class=\"__13 _1033\"></span>G\u00c5NGAR<span class=\"__13 _1123\"> </span><span class=\"ls1a_12 ws20_13\">27 8<span class=\"__13 _989\"></span>96<span class=\"__13 _1071\"> </span></span><span class=\"ws6_13\">123 697<span class=\"__13 _1057\"> </span>151 593<span class=\"__13 _1000\"> </span>33 531<span class=\"__13 _1071\"> </span>105 50<span class=\"__13 _1033\"></span>7<span class=\"__13 _1071\"> </span><span class=\"ls7_13 ws12_13\">139 039<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h8_13 ff2_13 fs4_13 fc0_13 sc0_13 ls1_13 ws3b_9\" style=\"left:0.009986877px; bottom:259.24884px;\">1) Om<span class=\"__13 _989\"></span>r\u00e4kn<span class=\"__13 _989\"></span>at i en<span class=\"__13 _989\"></span>ligh<span class=\"__13 _989\"></span>et med va<span class=\"__13 _989\"></span>d som a<span class=\"__13 _989\"></span>nge<span class=\"__13 _989\"></span>s i not 43<span class=\"__13 _989\"></span>. </div><div class=\"t_13 m0_13 h4_13 ff2_13 fs1_13 fc1_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:726.297px;\">Koncern\u00f6<span class=\"__13 _990\"></span>versikt<span class=\"__13 _1035\"> </span>V<span class=\"__13 _1033\"></span>erksamhet<span class=\"__13 _1036\"> </span>Bolagsstyrning<span class=\"__13 _1035\"> </span>H\u00e5llbarhet<span class=\"__13 _1037\"> </span><span class=\"ff1_13\">Finansiell information<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h5_13 ff2_13 fs2_13 fc1_13 sc0_13 ls13_13 ws19_13\" style=\"left:0.009986877px; bottom:2.079193px;\">169<span class=\"__13 _989\"></span> <span class=\"__13 _1038\"> </span><span class=\"fs3_13 ls1_13 ws1_13\">Sk<span class=\"__13 _1033\"></span>anska \u00c5rs- och h\u00e5llbarhetsredovisning 202<span class=\"__13 _990\"></span>2<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff2_13 fs1_13 fc1_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:698.65924px;\">Finansiell analys  <span class=\"__13 _4a_9\"> </span> Koncernr<span class=\"__13 _1033\"></span>esultat  <span class=\"__13 _4a_9\"> </span> <span class=\"ff1_13\">Noter</span>  <span class=\"__13 _4a_9\"> </span> Nya ers\u00e4ttningsriktlinjer <span class=\"__13 _4a_9\"> </span>Revisionsber<span class=\"__13 _990\"></span>\u00e4ttelse  <span class=\"__13 _4a_9\"> </span> Revisorns h\u00e5llbarhe<span class=\"__13 _990\"></span>tsrapport <span class=\"__13 _4a_9\"> </span> Kv<span class=\"__13 _990\"></span>artalsinf<span class=\"__13 _990\"></span>ormation  <span class=\"__13 _4a_9\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__13 _990\"></span>ester<span class=\"__13 _990\"></span>arkalender  <span class=\"__13 _4a_9\"> </span> Adr<span class=\"__13 _990\"></span>esser<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h6_13 ff3_12 fs4_13 fc2_11 sc0_13 ls25_10 ws1_13\" style=\"left:0.009986877px; bottom:653.5712px;\">Not 31. Specifikation av<span class=\"__13 _990\"></span> r\u00e4nteb\u00e4rande ne<span class=\"__13 _990\"></span>ttofordran/<span class=\"__13 _1033\"></span>nettoskuld per tillg\u00e5ng och skuld forts.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls31_8 ws5b_2\" style=\"left:544.86066px; bottom:619.43085px;\">20<span class=\"__13 _989\"></span>22-1<span class=\"__13 _989\"></span>2-31<span class=\"__13 _1103\"> </span><span class=\"ls23_10 ws5c_2\">2<span class=\"__13 _989\"></span>02<span class=\"__13 _989\"></span>1-1<span class=\"__13 _989\"></span>2-<span class=\"__13 _989\"></span>31<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h7_13 ff2_13 fs5_13 fc0_13 sc0_13 ls42_5 ws5d_2\" style=\"left:864.0031px; bottom:622.4612px;\">1)<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:460.2785px; bottom:605.2358px;\">R\u00e4nt<span class=\"__13 _990\"></span>eb\u00e4rande<span class=\"__13 _11d_2\"> </span><span class=\"ws6_13\">Icke r<span class=\"__13 _990\"></span>\u00e4nteb\u00e4rande<span class=\"__13 _4d_7\"> </span><span class=\"ws1_13\">Summa<span class=\"__13 _11e_2\"> </span>R\u00e4nt<span class=\"__13 _990\"></span>eb\u00e4rande<span class=\"__13 _11d_2\"> </span><span class=\"ws6_13\">Icke r<span class=\"__13 _990\"></span>\u00e4nteb\u00e4rande<span class=\"__13 _4d_7\"> </span><span class=\"ws1_13\">Summa<span class=\"__13 _1c0\"> </span></span></span></span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:591.0398px;\">SKULDER<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:0.009986877px; bottom:576.84375px;\">L\u00e5ngfristiga skulder<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:562.64777px;\">Finansiella l\u00e5ngfristiga skulder<span class=\"__13 _1124\"> </span>2 714<span class=\"__13 _ec_3\"> </span>2 714<span class=\"__13 _1024\"> </span>3 389<span class=\"__13 _1067\"> </span>3 389<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:548.4518px;\">Leasingskulder<span class=\"__13 _1029\"> </span><span class=\"ws5_13\">6 328<span class=\"__13 _1067\"> </span>6 328<span class=\"__13 _1062\"> </span>6 040<span class=\"__13 _1125\"> </span>6 040<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:534.2558px;\">Pensioner<span class=\"__13 _1126\"> </span><span class=\"ws5_13\">2 891<span class=\"__13 _ec_3\"> </span>2 891<span class=\"__13 _1024\"> </span>5 936<span class=\"__13 _1067\"> </span>5 936<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:520.05975px;\">Uppskjutna skatt<span class=\"__13 _990\"></span>eskulder<span class=\"__13 _12b_2\"> </span>1 943<span class=\"__13 _e_13\"> </span>1 943<span class=\"__13 _ec_3\"> </span><span class=\"lsc_13 ws12_13\">1 254<span class=\"__13 _e_13\"> </span>1<span class=\"__13 _989\"></span> 254<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:0.009986877px; bottom:505.86377px;\">Summa l\u00e5ngfristiga skulder<span class=\"__13 _1127\"> </span>11 933<span class=\"__13 _1024\"> </span>1 943<span class=\"__13 _f_13\"> </span>13 87<span class=\"__13 _e5_3\"></span>6<span class=\"__13 _1005\"> </span>15 365<span class=\"__13 _1024\"> </span><span class=\"ls31_8 ws3f_8\">1 25<span class=\"__13 _989\"></span>4<span class=\"__13 _f_13\"> </span></span>16 619<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:0.009986877px; bottom:477.47177px;\">K<span class=\"__13 _990\"></span>ortfristiga skulder<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:463.2758px;\">Finansiella kortfris<span class=\"__13 _990\"></span>tiga skulder<span class=\"__13 _1128\"> </span>4 704<span class=\"__13 _1004\"> </span><span class=\"ws1_13\">150<span class=\"__13 _10f_3\"> </span></span>4 854<span class=\"__13 _999\"> </span>4 649<span class=\"__13 _1016\"> </span><span class=\"ws1_13\">131<span class=\"__13 _1024\"> </span></span>4 780<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:449.07977px;\">Leasingskulder<span class=\"__13 _13a_2\"> </span>953<span class=\"__13 _13b_2\"> </span>953<span class=\"__13 _2e_10\"> </span><span class=\"lsd_13 ws30_10\">920<span class=\"__13 _13b_2\"> </span>920<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:434.88376px;\">Skatt<span class=\"__13 _990\"></span>eskulder<span class=\"__13 _13c_2\"> </span>388<span class=\"__13 _1023\"> </span>388<span class=\"__13 _1114\"> </span>710<span class=\"__13 _1004\"> </span>710<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:420.68777px;\">Kortfris<span class=\"__13 _990\"></span>tiga avs\u00e4ttningar<span class=\"__13 _13d_2\"> </span>10 368<span class=\"__13 _1000\"> </span>10 368<span class=\"__13 _13e_2\"> </span>11 239<span class=\"__13 _1f_11\"> </span>11 239<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:406.49176px;\">A<span class=\"__13 _990\"></span>vtalsskulder<span class=\"__13 _13f_2\"> </span><span class=\"ws5_13\">24 059<span class=\"__13 _1a_12\"> </span>24 059<span class=\"__13 _1129\"> </span>22 664<span class=\"__13 _1a_12\"> </span>22 664<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:392.29578px;\">\u00d6vriga r\u00f6rels<span class=\"__13 _990\"></span>eskulder<span class=\"__13 _12d_2\"> </span>41 840<span class=\"__13 _1008\"> </span>41 840<span class=\"__13 _bf_3\"> </span>36 642<span class=\"__13 _1a_12\"> </span>36 642<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:0.009986877px; bottom:378.09976px;\">Summa kortfristiga skulder<span class=\"__13 _1130\"> </span>5 657<span class=\"__13 _1002\"> </span>7<span class=\"__13 _1033\"></span>6 805<span class=\"__13 _1006\"> </span><span class=\"ls7_13 ws12_13\">82 4<span class=\"__13 _989\"></span>62<span class=\"__13 _999\"> </span></span>5 569<span class=\"__13 _1000\"> </span>71 386<span class=\"__13 _1008\"> </span>7<span class=\"__13 _990\"></span>6 955<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:0.009986877px; bottom:363.90378px;\">SUMMA SKULDER<span class=\"__13 _10a_3\"> </span>17 590<span class=\"__13 _1002\"> </span><span class=\"ls43_5 ws15_13\">7<span class=\"__13 _989\"></span>8 74<span class=\"__13 _989\"></span>8<span class=\"__13 _1008\"> </span></span>96 338<span class=\"__13 _1006\"> </span>20 933<span class=\"__13 _1006\"> </span><span class=\"ls44_4 ws43_8\">72 640<span class=\"__13 _1008\"> </span><span class=\"ls43_5 ws15_13\">9<span class=\"__13 _989\"></span>3<span class=\"__13 _989\"></span> 574<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:0.009986877px; bottom:349.70776px;\">Summa eget k<span class=\"__13 _990\"></span>apital<span class=\"__13 _1131\"> </span>55 255<span class=\"__13 _1098\"> </span>45 465<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:0.009986877px; bottom:335.51178px;\">EGET KAPIT<span class=\"__13 _5b_8\"></span>AL OCH SKULDER<span class=\"__13 _1132\"> </span>151 593<span class=\"__13 _1133\"> </span><span class=\"ls7_13 ws12_13\">139 039<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:307.11978px;\">R\u00e4n<span class=\"__13 _990\"></span>teb\u00e4rande nett<span class=\"__13 _1033\"></span>ofordr<span class=\"__13 _990\"></span>an/ne<span class=\"__13 _990\"></span>ttoskuld (+/-)<span class=\"__13 _db_3\"> </span>10 306<span class=\"__13 _c8_3\"> </span>12 598<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h8_13 ff2_13 fs4_13 fc0_13 sc0_13 ls1_13 ws3b_9\" style=\"left:0.009986877px; bottom:287.84897px;\">1) Om<span class=\"__13 _989\"></span>r\u00e4kn<span class=\"__13 _989\"></span>at i en<span class=\"__13 _989\"></span>ligh<span class=\"__13 _989\"></span>et med va<span class=\"__13 _989\"></span>d som a<span class=\"__13 _989\"></span>nge<span class=\"__13 _989\"></span>s i not 43<span class=\"__13 _989\"></span>. </div><div class=\"t_13 m0_13 h4_13 ff2_13 fs1_13 fc1_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:726.297px;\">Koncern\u00f6<span class=\"__13 _990\"></span>versikt<span class=\"__13 _1035\"> </span>V<span class=\"__13 _1033\"></span>erksamhet<span class=\"__13 _1036\"> </span>Bolagsstyrning<span class=\"__13 _1035\"> </span>H\u00e5llbarhet<span class=\"__13 _1037\"> </span><span class=\"ff1_13\">Finansiell information<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h5_13 ff2_13 fs2_13 fc1_13 sc0_13 ls45_3 ws36_10\" style=\"left:0.009986877px; bottom:2.079193px;\">170 <span class=\"__13 _1038\"> </span><span class=\"fs3_13 ls1_13 ws1_13\">Skanska <span class=\"__13 _990\"></span>\u00c5rs- och h\u00e5llbarhetsredovisning 202<span class=\"__13 _990\"></span>2<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff2_13 fs1_13 fc1_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:698.65924px;\">Finansiell analys  <span class=\"__13 _4a_9\"> </span> Koncernr<span class=\"__13 _1033\"></span>esultat  <span class=\"__13 _4a_9\"> </span> <span class=\"ff1_13\">Noter</span>  <span class=\"__13 _4a_9\"> </span> Nya ers\u00e4ttningsriktlinjer <span class=\"__13 _4a_9\"> </span>Revisionsber<span class=\"__13 _990\"></span>\u00e4ttelse  <span class=\"__13 _4a_9\"> </span> Revisorns h\u00e5llbarhe<span class=\"__13 _990\"></span>tsrapport <span class=\"__13 _4a_9\"> </span> Kv<span class=\"__13 _990\"></span>artalsinf<span class=\"__13 _990\"></span>ormation  <span class=\"__13 _4a_9\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__13 _990\"></span>ester<span class=\"__13 _990\"></span>arkalender  <span class=\"__13 _4a_9\"> </span> Adr<span class=\"__13 _990\"></span>esser<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h2_13 ff1_13 fs0_13 fc0_13 sc0_13 ls1_13 ws5f_2\" style=\"left:0.009986877px; bottom:649.6712px;\">Not<span class=\"__13 _989\"></span> 32.<span class=\"ff2_13 ws1_13\"> F\u00f6rv<span class=\"__13 _990\"></span>\u00e4nt<span class=\"__13 _1033\"></span>ade \u00e5tervinningstider p\u00e5 tillg\u00e5ngar och skulder </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls31_8 ws5b_2\" style=\"left:544.86066px; bottom:619.2209px;\">20<span class=\"__13 _989\"></span>22-1<span class=\"__13 _989\"></span>2-31<span class=\"__13 _1103\"> </span><span class=\"ls23_10 ws5c_2\">2<span class=\"__13 _989\"></span>02<span class=\"__13 _989\"></span>1-1<span class=\"__13 _989\"></span>2-<span class=\"__13 _989\"></span>31<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h7_13 ff2_13 fs5_13 fc0_13 sc0_13 ls42_5 ws5d_2\" style=\"left:864.0031px; bottom:622.2512px;\">1)<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws6_13\" style=\"left:0.009986877px; bottom:605.0258px;\">Belopp som f\u00f6rv\u00e4n<span class=\"__13 _1033\"></span>tas \u00e5tervinnas<span class=\"__13 _1134\"> </span><span class=\"ls1_13\">inom 12 m\u00e5nader<span class=\"__13 _1135\"> </span>efter 12 m\u00e5nader<span class=\"__13 _f2_3\"> </span><span class=\"ws1_13\">Summa<span class=\"__13 _1136\"> </span></span>inom 12 m\u00e5nader<span class=\"__13 _1135\"> </span>efter 12 m\u00e5nader<span class=\"__13 _f2_3\"> </span><span class=\"ws1_13\">Summa<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:590.82983px;\">TILL<span class=\"__13 _1033\"></span>G\u00c5NGAR<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:576.63385px;\">Anl\u00e4ggningstillg\u00e5ngar<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:562.4378px;\">F<span class=\"__13 _990\"></span>\u00f6rvaltningsfas<span class=\"__13 _990\"></span>tigheter<span class=\"__13 _11f_2\"> </span><span class=\"ws5_13\">3 758<span class=\"__13 _1d_11\"> </span>3 758<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:548.2418px;\">Materiella anl\u00e4ggningstillg\u00e5ngar</div><div class=\"t_13 m0_13 h7_13 ff2_13 fs5_13 fc0_13 sc0_13 ls2d_8 ws39_9\" style=\"left:128.06285px; bottom:551.27576px;\">2)<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:498.03333px; bottom:548.2456px;\">1 602<span class=\"__13 _1d_11\"> </span>6 201<span class=\"__13 _1024\"> </span>7 803<span class=\"__13 _a_12\"> </span>1 555<span class=\"__13 _1024\"> </span><span class=\"ls13_13 ws46_8\">5<span class=\"__13 _989\"></span> 724<span class=\"__13 _e_13\"> </span><span class=\"ls19_12 wsa_13\">7 27<span class=\"__13 _989\"></span>9<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:534.0496px;\">Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__13 _e5_3\"></span>, nyttjander\u00e4tt<span class=\"__13 _990\"></span>er<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h7_13 ff2_13 fs5_13 fc0_13 sc0_13 ls2d_8 ws39_9\" style=\"left:190.46051px; bottom:537.0807px;\">2)<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:505.1316px; bottom:534.05035px;\">901<span class=\"__13 _1024\"> </span><span class=\"ws5_13\">2 356<span class=\"__13 _1024\"> </span>3 256<span class=\"__13 _2e_10\"> </span></span>908<span class=\"__13 _999\"> </span><span class=\"ws5_13\">2 406<span class=\"__13 _e_13\"> </span>3 314<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:519.8544px;\">Goodwill<span class=\"__13 _1112\"> </span><span class=\"ws5_13\">4 160<span class=\"__13 _1d_11\"> </span>4 160<span class=\"__13 _1067\"> </span><span class=\"ls15_13 wse_13\">3<span class=\"__13 _989\"></span> 934<span class=\"__13 _1024\"> </span>3<span class=\"__13 _989\"></span> 934<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:505.6584px;\">\u00d6vriga immateriella tillg\u00e5ngar</div><div class=\"t_13 m0_13 h7_13 ff2_13 fs5_13 fc0_13 sc0_13 ls2d_8 ws39_9\" style=\"left:116.90637px; bottom:508.6906px;\">2)<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:506.52393px; bottom:505.66034px;\">211<span class=\"__13 _1020\"> </span><span class=\"ls19_12 ws22_13\">27<span class=\"__13 _989\"></span>7<span class=\"__13 _2e_10\"> </span></span>4<span class=\"__13 _989\"></span>88<span class=\"__13 _2e_10\"> </span><span class=\"lsd_13 ws30_10\">205<span class=\"__13 _1019\"> </span><span class=\"lsa_13 ws10_13\">471<span class=\"__13 _1004\"> </span><span class=\"ls10_13 ws16_13\">676<span class=\"__13 _1c0\"> </span></span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:491.46432px;\">Placeringar i join<span class=\"__13 _990\"></span>t ven<span class=\"__13 _990\"></span>tures och intr<span class=\"__13 _990\"></span>essef\u00f6r<span class=\"__13 _990\"></span>etag</div><div class=\"t_13 m0_13 h7_13 ff2_13 fs5_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:179.77776px; bottom:494.49554px;\">3)<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:590.5146px; bottom:491.46524px;\">2 901<span class=\"__13 _1d_11\"> </span>2 901<span class=\"__13 _ec_3\"> </span>2 185<span class=\"__13 _e_13\"> </span>2 185<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:477.26923px;\">Finansiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__13 _1137\"> </span>3 607<span class=\"__13 _1024\"> </span>3 607<span class=\"__13 _1110\"> </span><span class=\"ls34_6 ws53_4\">3 87<span class=\"__13 _989\"></span>5<span class=\"__13 _e_13\"> </span>3 875<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:463.07324px;\">Uppskjutna skatt<span class=\"__13 _990\"></span>efor<span class=\"__13 _990\"></span>dringar<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h7_13 ff2_13 fs5_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:110.39142px; bottom:466.10535px;\">4)<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:596.4751px; bottom:463.07504px;\">995<span class=\"__13 _1014\"> </span><span class=\"ws5_13\"> 995<span class=\"__13 _1110\"> </span>1 984<span class=\"__13 _e_13\"> </span>1 984<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:0.009986877px; bottom:448.87906px;\">Summa anl\u00e4ggningstillg\u00e5ngar<span class=\"__13 _1138\"> </span>2 714<span class=\"__13 _1a_12\"> </span>24 2<span class=\"__13 _990\"></span>56<span class=\"__13 _1a_12\"> </span><span class=\"ls2c_9 wse_13\">26<span class=\"__13 _989\"></span> 970<span class=\"__13 _10f_3\"> </span></span>2 668<span class=\"__13 _1a_12\"> </span><span class=\"ls46_3 ws26_12\">20<span class=\"__13 _989\"></span> 579<span class=\"__13 _1a_12\"> </span><span class=\"ls23_10 ws2d_11\">23<span class=\"__13 _989\"></span> 247<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:420.48706px;\">Oms\u00e4ttningstillg\u00e5ngar<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:406.29105px;\">Oms\u00e4ttningsfas<span class=\"__13 _990\"></span>tigheter</div><div class=\"t_13 m0_13 h7_13 ff2_13 fs5_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:93.90262px; bottom:409.32498px;\">5)<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:491.02582px; bottom:406.29468px;\">20 600<span class=\"__13 _1000\"> </span><span class=\"ls14_13 ws1d_13\">3<span class=\"__13 _989\"></span>4 8<span class=\"__13 _989\"></span>74<span class=\"__13 _1000\"> </span></span>58 47<span class=\"__13 _990\"></span>4<span class=\"__13 _1000\"> </span>19 900<span class=\"__13 _1a_12\"> </span>29 845<span class=\"__13 _1000\"> </span>49 7<span class=\"__13 _990\"></span>45<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:392.0987px;\">Oms\u00e4ttningsfas<span class=\"__13 _990\"></span>tigheter<span class=\"__13 _e5_3\"></span>, nyttjander\u00e4tt<span class=\"__13 _990\"></span>er<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h7_13 ff2_13 fs5_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:156.3004px; bottom:395.1299px;\">5)<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:503.5937px; bottom:392.0996px;\">400<span class=\"__13 _e_13\"> </span><span class=\"ls10_13 ws4d_5\">3<span class=\"__13 _989\"></span> 276<span class=\"__13 _a_12\"> </span>3<span class=\"__13 _989\"></span> 676<span class=\"__13 _1023\"> </span></span>400<span class=\"__13 _999\"> </span><span class=\"ws5_13\">2 889<span class=\"__13 _1024\"> </span><span class=\"ls2b_10 ws42_8\">3 289<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws44_8\" style=\"left:0.009986877px; bottom:377.9036px;\">Material och varulager <span class=\"__13 _14a_2\"> </span><span class=\"ws5_13\">1 128<span class=\"__13 _1004\"> </span><span class=\"lsd_13 ws30_10\">172<span class=\"__13 _e_13\"> </span></span>1 300<span class=\"__13 _1024\"> </span>1 002<span class=\"__13 _1015\"> </span><span class=\"ws1_13\">88<span class=\"__13 _1d_11\"> </span></span>1 090<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:363.7076px;\">Finansiella oms\u00e4ttningstillg\u00e5ngar<span class=\"__13 _12e_2\"> </span>14 413<span class=\"__13 _14b_2\"> </span>14 413<span class=\"__13 _1001\"> </span>18 810<span class=\"__13 _14b_2\"> </span>18 810<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:349.5116px;\">Skatt<span class=\"__13 _990\"></span>efor<span class=\"__13 _990\"></span>dringar<span class=\"__13 _14c_2\"> </span><span class=\"ls13_13 ws46_8\">1 24<span class=\"__13 _989\"></span>8<span class=\"__13 _ec_3\"> </span>1<span class=\"__13 _989\"></span> 248<span class=\"__13 _a_12\"> </span>1<span class=\"__13 _989\"></span> 247<span class=\"__13 _c2_3\"> </span>1 24<span class=\"__13 _989\"></span>7<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:335.3156px;\">A<span class=\"__13 _990\"></span>vtalstillg\u00e5ngar</div><div class=\"t_13 m0_13 h7_13 ff2_13 fs5_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:61.715782px; bottom:338.34967px;\">6)<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:498.03333px; bottom:335.31937px;\">6 839<span class=\"__13 _1014\"> </span><span class=\"ls15_13 wse_13\"> 933<span class=\"__13 _e_13\"> </span><span class=\"lsd_13 ws13_13\">7 772<span class=\"__13 _e_13\"> </span></span></span>4 140<span class=\"__13 _2d_9\"> </span>1 311<span class=\"__13 _e_13\"> </span>5 451<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:321.12338px;\">\u00d6vriga r\u00f6rels<span class=\"__13 _990\"></span>efor<span class=\"__13 _990\"></span>dringar<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h7_13 ff2_13 fs5_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:93.90262px; bottom:324.15457px;\">6)<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls12_13 ws4e_5\" style=\"left:492.51917px; bottom:321.12427px;\">20 23<span class=\"__13 _989\"></span>5<span class=\"__13 _e_13\"> </span><span class=\"ls1_13 ws5_13\">7 491<span class=\"__13 _1005\"> </span><span class=\"ls19_12 wsa_13\">27<span class=\"__13 _989\"></span> 726<span class=\"__13 _1001\"> </span><span class=\"ls13_13 ws46_8\">19 5<span class=\"__13 _989\"></span>70<span class=\"__13 _999\"> </span></span></span>5 6<span class=\"__13 _989\"></span>42<span class=\"__13 _1000\"> </span>25 212<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:306.92828px;\">Kassa och bank<span class=\"__13 _1e_11\"> </span>10 014<span class=\"__13 _1121\"> </span>10 014<span class=\"__13 _1005\"> </span>10 947<span class=\"__13 _1121\"> </span>10 9<span class=\"__13 _990\"></span>47<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:0.009986877px; bottom:292.73227px;\">Summa oms\u00e4ttningstillg\u00e5ngar<span class=\"__13 _14d_2\"> </span><span class=\"ls43_5 ws15_13\">74<span class=\"__13 _989\"></span> 87<span class=\"__13 _989\"></span>7<span class=\"__13 _1002\"> </span><span class=\"ls47_3 ws60_2\">46 7<span class=\"__13 _1033\"></span>46<span class=\"__13 _1122\"> </span><span class=\"ls1_13 ws6_13\">124 623<span class=\"__13 _1000\"> </span>7<span class=\"__13 _1033\"></span>6 016<span class=\"__13 _1008\"> </span><span class=\"ls2c_9 wse_13\">39<span class=\"__13 _989\"></span> 775<span class=\"__13 _1054\"> </span></span>115 7<span class=\"__13 _989\"></span>91<span class=\"__13 _1c0\"> </span></span></span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws7_13\" style=\"left:0.009986877px; bottom:278.5363px;\">SUMMA TILL<span class=\"__13 _1033\"></span>G\u00c5NGAR<span class=\"__13 _14e_2\"> </span><span class=\"ws6_13\">77 591<span class=\"__13 _1002\"> </span>71 002<span class=\"__13 _1051\"> </span>151 59<span class=\"__13 _990\"></span>3<span class=\"__13 _1a_12\"> </span>78 684<span class=\"__13 _1006\"> </span>60 354<span class=\"__13 _1122\"> </span><span class=\"ls7_13 ws12_13\">1<span class=\"__13 _989\"></span>39 039<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h8_13 ff2_13 fs4_13 fc0_13 sc0_13 ls1_13 ws3b_9\" style=\"left:0.009986877px; bottom:259.24884px;\">1) Om<span class=\"__13 _989\"></span>r\u00e4kn<span class=\"__13 _989\"></span>at i en<span class=\"__13 _989\"></span>ligh<span class=\"__13 _989\"></span>et med va<span class=\"__13 _989\"></span>d som a<span class=\"__13 _989\"></span>nge<span class=\"__13 _989\"></span>s i not 43<span class=\"__13 _989\"></span>. </div><div class=\"t_13 m0_13 h8_13 ff2_13 fs4_13 fc0_13 sc0_13 ls2e_8 ws3c_9\" style=\"left:0.009986877px; bottom:247.65802px;\">2)<span class=\"__13 _990\"></span> Med belopp som<span class=\"__13 _990\"></span> f\u00f6rv\u00e4ntas<span class=\"__13 _990\"></span> \u00e5tervinnas inom<span class=\"__13 _990\"></span> tolv m\u00e5nader<span class=\"__13 _1033\"></span> har f\u00f6rv\u00e4ntad<span class=\"__13 _990\"></span> \u00e5rlig avskriv<span class=\"__13 _990\"></span>ning redov<span class=\"__13 _990\"></span>isats. </div><div class=\"t_13 m0_13 h8_13 ff2_13 fs4_13 fc0_13 sc0_13 ls2e_8 ws3c_9\" style=\"left:0.009986877px; bottom:236.06723px;\">3)<span class=\"__13 _990\"></span> F\u00f6rdelningen<span class=\"__13 _990\"></span> kan<span class=\"__13 _990\"></span> ej uppsk<span class=\"__13 _990\"></span>attas.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h8_13 ff2_13 fs4_13 fc0_13 sc0_13 ls2e_8 ws3c_9\" style=\"left:0.009986877px; bottom:224.47643px;\">4)<span class=\"__13 _990\"></span> Uppskjutna sk<span class=\"__13 _1033\"></span>attefordringar f<span class=\"__13 _990\"></span>\u00f6rv\u00e4ntas i<span class=\"__13 _990\"></span> sin helhet<span class=\"__13 _1033\"></span> \u00e5tervinnas efter tolv<span class=\"__13 _1033\"></span> m\u00e5nader.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h8_13 ff2_13 fs4_13 fc0_13 sc0_13 ls2e_8 ws3c_9\" style=\"left:0.009986877px; bottom:212.88564px;\">5)<span class=\"__13 _990\"></span>  <span class=\"__13 _5b_8\"></span>\u00c5tervinning<span class=\"__13 _1033\"></span> inom ett \u00e5r av<span class=\"__13 _1033\"></span> oms\u00e4t<span class=\"__13 _989\"></span>tn<span class=\"__13 _990\"></span>ingsfastigheter<span class=\"__13 _990\"></span> och nyttjander\u00e4tt<span class=\"__13 _990\"></span>er grundar<span class=\"__13 _990\"></span> sig p\u00e5 en<span class=\"__13 _990\"></span> historisk bed\u00f6mni<span class=\"__13 _990\"></span>ng baserad p\u00e5<span class=\"__13 _990\"></span> de senaste<span class=\"__13 _990\"></span> tre \u00e5ren.<span class=\"__13 _990\"></span> </div><div class=\"t_13 m0_13 h8_13 ff2_13 fs4_13 fc0_13 sc0_13 ls2e_8 ws3c_9\" style=\"left:0.009986877px; bottom:201.29483px;\">6)<span class=\"__13 _1033\"></span> Kortfristiga fordringar<span class=\"__13 _1033\"></span> som f\u00f6rfaller efter<span class=\"__13 _990\"></span> tolv m\u00e5nader<span class=\"__13 _990\"></span> ing\u00e5r i<span class=\"__13 _990\"></span> verksamhetscyk<span class=\"__13 _1033\"></span>eln och redovisas<span class=\"__13 _990\"></span> som kortfristiga.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff2_13 fs1_13 fc1_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:726.297px;\">Koncern\u00f6<span class=\"__13 _990\"></span>versikt<span class=\"__13 _1035\"> </span>V<span class=\"__13 _1033\"></span>erksamhet<span class=\"__13 _1036\"> </span>Bolagsstyrning<span class=\"__13 _1035\"> </span>H\u00e5llbarhet<span class=\"__13 _1037\"> </span><span class=\"ff1_13\">Finansiell information<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h5_13 ff2_13 fs2_13 fc1_13 sc0_13 ls30_8 ws3e_9\" style=\"left:0.009986877px; bottom:2.079193px;\">171 <span class=\"__13 _1038\"> </span><span class=\"fs3_13 ls1_13 ws1_13\">Skansk<span class=\"__13 _990\"></span>a \u00c5rs- och h\u00e5llbarhetsredovisning 2<span class=\"__13 _990\"></span>022<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff2_13 fs1_13 fc1_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:698.65924px;\">Finansiell analys  <span class=\"__13 _4a_9\"> </span> Koncernr<span class=\"__13 _1033\"></span>esultat  <span class=\"__13 _4a_9\"> </span> <span class=\"ff1_13\">Noter</span>  <span class=\"__13 _4a_9\"> </span> Nya ers\u00e4ttningsriktlinjer <span class=\"__13 _4a_9\"> </span>Revisionsber<span class=\"__13 _990\"></span>\u00e4ttelse  <span class=\"__13 _4a_9\"> </span> Revisorns h\u00e5llbarhe<span class=\"__13 _990\"></span>tsrapport <span class=\"__13 _4a_9\"> </span> Kv<span class=\"__13 _990\"></span>artalsinf<span class=\"__13 _990\"></span>ormation  <span class=\"__13 _4a_9\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__13 _990\"></span>ester<span class=\"__13 _990\"></span>arkalender  <span class=\"__13 _4a_9\"> </span> Adr<span class=\"__13 _990\"></span>esser<span class=\"__13 _1c0\"> </span></div>Not 32. F<span class=\"__13 _990\"></span>\u00f6rv\u00e4ntade \u00e5t<span class=\"__13 _990\"></span>ervinningstider p\u00e5 tillg\u00e5ngar och skulder f<span class=\"__13 _990\"></span>orts.<span class=\"__13 _1c0\"> </span>St\u00e4llda s\u00e4k<span class=\"__13 _1033\"></span>erheter<span class=\"__13 _1c0\"> </span>2022-<span class=\"__13 _1033\"></span>12-31<span class=\"__13 _4b_7\"> </span>2021<span class=\"__13 _990\"></span>-12-31<span class=\"__13 _1c0\"> </span>Aktier och andelar<span class=\"__13 _cd_3\"> </span>2 328<span class=\"__13 _1064\"> </span>1 424<span class=\"__13 _1c0\"> </span>F<span class=\"__13 _990\"></span>ordringar<span class=\"__13 _7f_4\"> </span><span class=\"lsd_13 ws30_10\">7<span class=\"__13 _989\"></span>72<span class=\"__13 _5d_8\"> </span><span class=\"ls24_10 ws2f_11\">97<span class=\"__13 _989\"></span>9<span class=\"__13 _1c0\"> </span></span></span>Summa<span class=\"__13 _1040\"> </span><span class=\"ws6_13\">3 100<span class=\"__13 _e3_3\"> </span><span class=\"lsb_13 ws42_8\">2 402<span class=\"__13 _1c0\"> </span></span></span>Joi<span class=\"__13 _989\"></span>nt ventur<span class=\"__13 _989\"></span>es ino<span class=\"__13 _989\"></span>m OPS<span class=\"__13 _989\"></span>-p<span class=\"__13 _989\"></span>or<span class=\"__13 _989\"></span>tf\u00f6l<span class=\"__13 _989\"></span>jen re<span class=\"__13 _989\"></span>dovis<span class=\"__13 _989\"></span>as som s<span class=\"__13 _989\"></span>t\u00e4ll<span class=\"__13 _989\"></span>da s\u00e4ke<span class=\"__13 _989\"></span>rhete<span class=\"__13 _989\"></span>r n\u00e4r and<span class=\"__13 _989\"></span>elar<span class=\"__13 _989\"></span>na i pro<span class=\"__13 _989\"></span>jek<span class=\"__13 _989\"></span>tbol<span class=\"__13 _989\"></span>aget<span class=\"__13 _989\"></span>, vilka kan va<span class=\"__13 _989\"></span>ra<span class=\"__13 _1c0\"> </span> direkt\u00e4gda av<span class=\"__13 _990\"></span> Skansk<span class=\"__13 _990\"></span>a eller \u00e4gda<span class=\"__13 _990\"></span> via mellanliggande<span class=\"__13 _1033\"></span> holdingbolag, l\u00e4mnats som s\u00e4k<span class=\"__13 _1033\"></span>e<span class=\"__13 _989\"></span>rhe<span class=\"__13 _990\"></span>t f\u00f6r l\u00e5<span class=\"__13 _990\"></span>n fr\u00e5n<span class=\"__13 _990\"></span> banker el<span class=\"__13 _990\"></span>ler andra<span class=\"__13 _990\"></span> l\u00e5ngivare \u00e4n<span class=\"__13 _990\"></span> del\u00e4garna<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span>Not 3<span class=\"__13 _989\"></span>3.<span class=\"ff2_13 ls1_13 ws1_13\">  <span class=\"__13 _14f_2\"></span>St<span class=\"__13 _990\"></span>\u00e4llda s\u00e4kerhe<span class=\"__13 _1033\"></span>ter<span class=\"__13 _e5_3\"></span>, even<span class=\"__13 _1033\"></span>tualf\u00f6rplikt<span class=\"__13 _990\"></span>elser och ev<span class=\"__13 _990\"></span>entualtillg\u00e5ngar<span class=\"__13 _1c0\"> </span></span>St\u00e4llda s\u00e4k<span class=\"__13 _1033\"></span>erheter f\u00f6r skuld<span class=\"__13 _1c0\"> </span>Aktier och fordringar<span class=\"__13 _1c0\"> </span>2022-<span class=\"__13 _1033\"></span>12-31<span class=\"__13 _4b_7\"> </span>2021<span class=\"__13 _990\"></span>-12-31<span class=\"__13 _1c0\"> </span>Egna \u00e5taganden<span class=\"__13 _1c0\"> </span>Andra skulder<span class=\"__13 _1139\"> </span><span class=\"lsd_13 ws30_10\">772<span class=\"__13 _1039\"> </span><span class=\"ls24_10 ws2f_11\">979<span class=\"__13 _1c0\"> </span></span></span>Summa egna \u00e5taganden<span class=\"__13 _1140\"> </span><span class=\"ls44_4 ws61_2\">772<span class=\"__13 _1039\"> </span><span class=\"ls7_13 ws3a_9\">979<span class=\"__13 _1c0\"> </span></span></span>\u00d6vriga \u00e5taganden<span class=\"__13 _1108\"> </span>2 328<span class=\"__13 _1064\"> </span>1 424<span class=\"__13 _1c0\"> </span>Summa<span class=\"__13 _1040\"> </span><span class=\"ws6_13\">3 100<span class=\"__13 _e3_3\"> </span><span class=\"lsb_13 ws42_8\">2 402<span class=\"__13 _1c0\"> </span></span></span>St\u00e4llda<span class=\"__13 _990\"></span> s\u00e4kerhet<span class=\"__13 _990\"></span>er f\u00f6r<span class=\"__13 _990\"></span> andra skulder<span class=\"__13 _990\"></span> 0,8 (<span class=\"__13 _1033\"></span>1<span class=\"__13 _989\"></span>,0<span class=\"__13 _1033\"></span>) miljarder kronor<span class=\"__13 _e5_3\"></span>, avser till<span class=\"__13 _990\"></span> allra st\u00f6rst<span class=\"__13 _990\"></span>a delen finansiella<span class=\"__13 _1033\"></span> instrument l\u00e4mnad<span class=\"__13 _1c0\"> </span>e so<span class=\"__13 _989\"></span>m s\u00e4kerh<span class=\"__13 _989\"></span>et till b<span class=\"__13 _989\"></span>est\u00e4<span class=\"__13 _989\"></span>llar<span class=\"__13 _989\"></span>en i sam<span class=\"__13 _989\"></span>band m<span class=\"__13 _989\"></span>ed ent<span class=\"__13 _989\"></span>repre<span class=\"__13 _989\"></span>nad<span class=\"__13 _989\"></span>arbet<span class=\"__13 _989\"></span>en i USA<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span>20<span class=\"__13 _989\"></span>22-1<span class=\"__13 _989\"></span>2-31<span class=\"__13 _1103\"> </span><span class=\"ls23_10 ws5c_2\">2<span class=\"__13 _989\"></span>02<span class=\"__13 _989\"></span>1-1<span class=\"__13 _989\"></span>2-<span class=\"__13 _989\"></span>31<span class=\"__13 _1c0\"> </span></span>1)<span class=\"__13 _1c0\"> </span>Belopp som f\u00f6rv\u00e4n<span class=\"__13 _1033\"></span>tas betalas<span class=\"__13 _1c0\"> </span>inom 12 m\u00e5nader<span class=\"__13 _1c0\"> </span>efter 12 m\u00e5nader<span class=\"__13 _4d_7\"> </span><span class=\"ws1_13\">Summa<span class=\"__13 _1c0\"> </span></span>inom 12 m\u00e5nader<span class=\"__13 _1c0\"> </span>efter 12 m\u00e5nader<span class=\"__13 _4d_7\"> </span><span class=\"ws1_13\">Summa<span class=\"__13 _1c0\"> </span></span>SKULDER<span class=\"__13 _1c0\"> </span>L\u00e5ngfristiga skulder<span class=\"__13 _1c0\"> </span>Finansiella l\u00e5ngfristiga skulder<span class=\"__13 _1141\"> </span>2 714<span class=\"__13 _e_13\"> </span>2 714<span class=\"__13 _1067\"> </span>3 389<span class=\"__13 _1024\"> </span>3 389<span class=\"__13 _1c0\"> </span>Leasingskulder<span class=\"__13 _1142\"> </span><span class=\"ws5_13\">6 328<span class=\"__13 _999\"> </span>6 328<span class=\"__13 _1125\"> </span>6 040<span class=\"__13 _10f_3\"> </span>6 040<span class=\"__13 _1c0\"> </span></span>Pensioner<span class=\"__13 _1c0\"> </span>2)<span class=\"__13 _1c0\"> </span>291<span class=\"__13 _10f_3\"> </span><span class=\"ws5_13\">2 600<span class=\"__13 _e_13\"> </span>2 891<span class=\"__13 _1004\"> </span><span class=\"ls19_12 ws22_13\">275<span class=\"__13 _e_13\"> </span></span>5 661<span class=\"__13 _1024\"> </span>5 936<span class=\"__13 _1c0\"> </span></span>Uppskjutna skatt<span class=\"__13 _990\"></span>eskulder<span class=\"__13 _12b_2\"> </span>1 943<span class=\"__13 _e_13\"> </span>1 943<span class=\"__13 _ec_3\"> </span><span class=\"lsc_13 ws12_13\">1 254<span class=\"__13 _e_13\"> </span>1<span class=\"__13 _989\"></span> 254<span class=\"__13 _1c0\"> </span></span>Summa l\u00e5ngfristiga skulder<span class=\"__13 _1143\"> </span><span class=\"ws1_13\">291<span class=\"__13 _1000\"> </span></span>13 585<span class=\"__13 _1005\"> </span>13 87<span class=\"__13 _1033\"></span>6<span class=\"__13 _1020\"> </span><span class=\"ls23_10 ws5c_2\">275<span class=\"__13 _1002\"> </span></span>16 34<span class=\"__13 _989\"></span>4<span class=\"__13 _1005\"> </span>16 619<span class=\"__13 _1c0\"> </span>K<span class=\"__13 _990\"></span>ortfristiga skulder<span class=\"__13 _1c0\"> </span>Finansiella kortfris<span class=\"__13 _990\"></span>tiga skulder<span class=\"__13 _1144\"> </span>3 165<span class=\"__13 _e_13\"> </span>1 689<span class=\"__13 _999\"> </span>4 854<span class=\"__13 _e_13\"> </span>3 016<span class=\"__13 _a_12\"> </span><span class=\"ls10_13 ws4d_5\">1 76<span class=\"__13 _989\"></span>4<span class=\"__13 _1d_11\"> </span></span>4 780<span class=\"__13 _1c0\"> </span>Leasingskulder<span class=\"__13 _13a_2\"> </span>953<span class=\"__13 _13b_2\"> </span>953<span class=\"__13 _2e_10\"> </span><span class=\"lsd_13 ws30_10\">920<span class=\"__13 _13b_2\"> </span>920<span class=\"__13 _1c0\"> </span></span>Skatt<span class=\"__13 _990\"></span>eskulder<span class=\"__13 _1145\"> </span>388<span class=\"__13 _13b_2\"> </span>388<span class=\"__13 _1004\"> </span>710<span class=\"__13 _1146\"> </span>710<span class=\"__13 _1c0\"> </span>Kortfris<span class=\"__13 _990\"></span>tiga avs\u00e4ttningar<span class=\"__13 _1147\"> </span>3 846<span class=\"__13 _1024\"> </span><span class=\"ls24_10 ws43_8\">6 522<span class=\"__13 _1000\"> </span></span>10 368<span class=\"__13 _1024\"> </span><span class=\"ls7_13 wsc_13\">5 403<span class=\"__13 _1d_11\"> </span></span>5 836<span class=\"__13 _1f_11\"> </span>11 239<span class=\"__13 _1c0\"> </span>A<span class=\"__13 _990\"></span>vtalsskulder<span class=\"__13 _1148\"> </span><span class=\"ls28_10 ws62_2\">1<span class=\"__13 _990\"></span>9 444<span class=\"__13 _e_13\"> </span><span class=\"ls1_13 ws5_13\">4 615<span class=\"__13 _1a_12\"> </span>24 059<span class=\"__13 _1000\"> </span>18 047<span class=\"__13 _a_12\"> </span>4 617<span class=\"__13 _1a_12\"> </span>22 664<span class=\"__13 _1c0\"> </span></span></span>\u00d6vriga r\u00f6rels<span class=\"__13 _990\"></span>eskulder<span class=\"__13 _15a_2\"> </span>38 69<span class=\"__13 _990\"></span>4<span class=\"__13 _e_13\"> </span>3 146<span class=\"__13 _1008\"> </span>41 840<span class=\"__13 _1001\"> </span>33 715<span class=\"__13 _1d_11\"> </span>2 927<span class=\"__13 _1a_12\"> </span>36 642<span class=\"__13 _1c0\"> </span>Summa kortfristiga skulder<span class=\"__13 _15b_2\"> </span>66 490<span class=\"__13 _1000\"> </span>15 972<span class=\"__13 _1006\"> </span><span class=\"ls7_13 ws12_13\">82 462<span class=\"__13 _1f_11\"> </span></span>61 811<span class=\"__13 _1005\"> </span>15 144<span class=\"__13 _1008\"> </span>76 955<span class=\"__13 _1c0\"> </span>SUMMA SKULDER<span class=\"__13 _15c_2\"> </span>66 781<span class=\"__13 _1a_12\"> </span>29 557<span class=\"__13 _1a_12\"> </span>96 338<span class=\"__13 _1006\"> </span>62 086<span class=\"__13 _1002\"> </span>31 488<span class=\"__13 _1008\"> </span><span class=\"ls43_5 ws15_13\">9<span class=\"__13 _989\"></span>3 5<span class=\"__13 _989\"></span>74<span class=\"__13 _1c0\"> </span></span>Summa eget k<span class=\"__13 _990\"></span>apital<span class=\"__13 _1131\"> </span>55 255<span class=\"__13 _1098\"> </span>45 465<span class=\"__13 _1c0\"> </span>EGET KAPIT<span class=\"__13 _5b_8\"></span>AL OCH SKULDER<span class=\"__13 _1132\"> </span>151 593<span class=\"__13 _1133\"> </span><span class=\"ls7_13 ws12_13\">139 039<span class=\"__13 _1c0\"> </span></span>1) Om<span class=\"__13 _989\"></span>r\u00e4kn<span class=\"__13 _989\"></span>at i en<span class=\"__13 _989\"></span>ligh<span class=\"__13 _989\"></span>et med va<span class=\"__13 _989\"></span>d som a<span class=\"__13 _989\"></span>nge<span class=\"__13 _989\"></span>s i not 43<span class=\"__13 _989\"></span>. 2)<span class=\"__13 _990\"></span> Inom 12 m\u00e5nader<span class=\"__13 _1033\"></span> avser f\u00f6rv\u00e4ntade<span class=\"__13 _990\"></span> betalningar<span class=\"__13 _990\"></span> av f\u00f6rm\u00e5ner<span class=\"__13 _1033\"></span> (betalningar<span class=\"__13 _990\"></span> fr\u00e5n f<span class=\"__13 _990\"></span>onderade medel ing\u00e5r<span class=\"__13 _1033\"></span> ej).<span class=\"__13 _1c0\"> </span>Koncern\u00f6<span class=\"__13 _990\"></span>versikt<span class=\"__13 _1035\"> </span>V<span class=\"__13 _1033\"></span>erksamhet<span class=\"__13 _1036\"> </span>Bolagsstyrning<span class=\"__13 _1035\"> </span>H\u00e5llbarhet<span class=\"__13 _1037\"> </span><span class=\"ff1_13\">Finansiell information<span class=\"__13 _1c0\"> </span></span>172 <span class=\"__13 _1038\"> </span><span class=\"fs3_13 ls1_13 ws1_13\">Skansk<span class=\"__13 _1033\"></span>a \u00c5rs- och h\u00e5llbarhetsredovisning 2022<span class=\"__13 _1c0\"> </span></span>Finansiell analys  <span class=\"__13 _4a_9\"> </span> Koncernr<span class=\"__13 _1033\"></span>esultat  <span class=\"__13 _4a_9\"> </span> <span class=\"ff1_13\">Noter</span>  <span class=\"__13 _4a_9\"> </span> Nya ers\u00e4ttningsriktlinjer <span class=\"__13 _4a_9\"> </span>Revisionsber<span class=\"__13 _990\"></span>\u00e4ttelse  <span class=\"__13 _4a_9\"> </span> Revisorns h\u00e5llbarhe<span class=\"__13 _990\"></span>tsrapport <span class=\"__13 _4a_9\"> </span> Kv<span class=\"__13 _990\"></span>artalsinf<span class=\"__13 _990\"></span>ormation  <span class=\"__13 _4a_9\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__13 _990\"></span>ester<span class=\"__13 _990\"></span>arkalender  <span class=\"__13 _4a_9\"> </span> Adr<span class=\"__13 _990\"></span>esser<span class=\"__13 _1c0\"> </span>Not 33.  <span class=\"__13 _1034\"></span>S<span class=\"__13 _990\"></span>t\u00e4llda s\u00e4kerhet<span class=\"__13 _990\"></span>er<span class=\"__13 _1033\"></span>, eventualf\u00f6rpliktels<span class=\"__13 _990\"></span>er och eventualtillg\u00e5n<span class=\"__13 _990\"></span>gar forts.<span class=\"__13 _1c0\"> </span>Ev<span class=\"__13 _1033\"></span>entualf\u00f6rpliktelser<span class=\"__13 _1c0\"> </span>Eventu<span class=\"__13 _989\"></span>alf\u00f6r<span class=\"__13 _989\"></span>plik<span class=\"__13 _989\"></span>tels<span class=\"__13 _989\"></span>er re<span class=\"__13 _989\"></span>dovis<span class=\"__13 _989\"></span>as i enl<span class=\"__13 _989\"></span>ighet m<span class=\"__13 _989\"></span>ed IA<span class=\"__13 _989\"></span>S 37 Avs\u00e4ttningar<span class=\"__13 _1033\"></span>, eventualf<span class=\"__13 _990\"></span>\u00f6rpliktels<span class=\"__13 _989\"></span>er och<span class=\"__13 _990\"></span> eventualti<span class=\"__13 _990\"></span>llg\u00e5ngar. Se n<span class=\"__13 _989\"></span>ot 1.<span class=\"__13 _1c0\"> </span>Ev<span class=\"__13 _990\"></span>entualf<span class=\"__13 _990\"></span>\u00f6rpliktelser<span class=\"__13 _1033\"></span>, exklusiv<span class=\"__13 _990\"></span>e f\u00f6rpl<span class=\"__13 _990\"></span>iktelser f\u00f6r<span class=\"__13 _990\"></span> partners framtida fullg\u00f6rande i<span class=\"__13 _990\"></span> gemensamm<span class=\"__13 _989\"></span>a<span class=\"__13 _990\"></span> verksamheter<span class=\"__13 _1033\"></span>, upp<span class=\"__13 _989\"></span>g\u00e5r ti<span class=\"__13 _989\"></span>ll 1 210 (1 339) Mkr. Bel<span class=\"__13 _989\"></span>oppe<span class=\"__13 _989\"></span>n avse<span class=\"__13 _989\"></span>r huvu<span class=\"__13 _989\"></span>dsa<span class=\"__13 _989\"></span>k<span class=\"__13 _1033\"></span><span class=\"ws1_13\">-<span class=\"__13 _1c0\"> </span></span>lig<span class=\"__13 _989\"></span>en joi<span class=\"__13 _989\"></span>nt ventur<span class=\"__13 _989\"></span>es och b<span class=\"__13 _989\"></span>osta<span class=\"__13 _989\"></span>dsr<span class=\"__13 _989\"></span>\u00e4tt<span class=\"__13 _989\"></span>f\u00f6ren<span class=\"__13 _989\"></span>inga<span class=\"__13 _989\"></span>r inom r\u00f6relsesegmen<span class=\"__13 _990\"></span>ten<span class=\"__13 _990\"></span> Kommersie<span class=\"__13 _990\"></span>ll fast<span class=\"__13 _990\"></span>ighetsutv<span class=\"__13 _990\"></span>eckling och<span class=\"__13 _1033\"></span> Bostadsutvecklin<span class=\"__13 _990\"></span>g.<span class=\"__13 _1c0\"> </span>Skansk<span class=\"__13 _990\"></span>as f\u00f6rplikt<span class=\"__13 _990\"></span>elser f<span class=\"__13 _990\"></span>\u00f6r partners framtida fullg\u00f6r<span class=\"__13 _1033\"></span>ande i gemensamma v<span class=\"__13 _990\"></span>erksamheter<span class=\"__13 _990\"></span> avser en<span class=\"__13 _990\"></span>treprenadarbet<span class=\"__13 _990\"></span>en inom By<span class=\"__13 _990\"></span>ggverksamhe<span class=\"__13 _990\"></span>ten och<span class=\"__13 _990\"></span> Projekt <span class=\"__13 _1034\"></span>utvecklings <span class=\"__13 _1034\"></span>verk<span class=\"__13 _1033\"></span>-<span class=\"__13 _1c0\"> </span>sam<span class=\"__13 _989\"></span>hete<span class=\"__13 _989\"></span>n. Om e<span class=\"__13 _989\"></span>n par<span class=\"__13 _989\"></span>tner i<span class=\"__13 _989\"></span>nte full<span class=\"__13 _989\"></span>g\u00f6r si<span class=\"__13 _989\"></span>n del av e<span class=\"__13 _989\"></span>ntrep<span class=\"__13 _989\"></span>re<span class=\"ws1_13\">-<span class=\"__13 _1c0\"> </span></span>naden \u00e4r \u00f6vriga<span class=\"__13 _990\"></span> par<span class=\"__13 _989\"></span>tner<span class=\"__13 _990\"></span> solidarisk<span class=\"__13 _989\"></span>t  <span class=\"__13 _1034\"></span>an <span class=\"__13 _1034\"></span>svariga f<span class=\"__13 _990\"></span>\u00f6r att ocks\u00e5 denna del<span class=\"__13 _990\"></span> av ent<span class=\"__13 _990\"></span>reprenaden fu<span class=\"__13 _990\"></span>llg\u00f6rs. Partners andel<span class=\"__13 _990\"></span> av framtida fullg\u00f6rande i<span class=\"__13 _990\"></span> gemensamm<span class=\"__13 _989\"></span>a<span class=\"__13 _990\"></span> verksamheter upp<span class=\"ls1_13 ws1_13\">-<span class=\"__13 _1c0\"> </span></span>g\u00e5r t<span class=\"__13 _989\"></span>ill 31 919 (55 87<span class=\"__13 _1033\"></span>4) Mk<span class=\"__13 _989\"></span>r<span class=\"__13 _1033\"></span>. F\u00f6<span class=\"__13 _989\"></span>r den h\u00e4<span class=\"__13 _989\"></span>nde<span class=\"__13 _989\"></span>lse at<span class=\"__13 _989\"></span>t Skans<span class=\"__13 _989\"></span>ka tar \u00f6ve<span class=\"__13 _989\"></span>r del av fu<span class=\"__13 _989\"></span>llg\u00f6<span class=\"__13 _989\"></span>rand<span class=\"__13 _989\"></span>e komme<span class=\"__13 _989\"></span>r Skans<span class=\"__13 _989\"></span>kas ord<span class=\"__13 _989\"></span>ers<span class=\"__13 _989\"></span>tock at<span class=\"__13 _989\"></span>t \u00f6ka i mots<span class=\"__13 _989\"></span>varan<span class=\"__13 _989\"></span>de m\u00e5n<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span>Skanska<span class=\"__13 _990\"></span> v\u00e4ljer att avtala om gemensamma verksamheter oc<span class=\"__13 _989\"></span>h joint ve<span class=\"__13 _989\"></span>nture n\u00e4<span class=\"__13 _989\"></span>r det \u00e4r f\u00f6<span class=\"__13 _989\"></span>rdel<span class=\"__13 _989\"></span>akt<span class=\"__13 _989\"></span>igt me<span class=\"__13 _989\"></span>d tanke p\u00e5 pro<span class=\"__13 _989\"></span>jek<span class=\"__13 _989\"></span>tets s<span class=\"__13 _989\"></span>torle<span class=\"__13 _989\"></span>k och<span class=\"__13 _989\"></span>/<span class=\"__13 _1033\"></span>e<span class=\"__13 _989\"></span>ller t<span class=\"__13 _989\"></span>yp av \u00e5ta<span class=\"__13 _989\"></span>gan<span class=\"__13 _989\"></span>den so<span class=\"__13 _989\"></span>m ing\u00e5<span class=\"__13 _989\"></span>r i pro<span class=\"__13 _989\"></span>jek<span class=\"__13 _989\"></span>tet. At<span class=\"__13 _989\"></span>t kombi<span class=\"__13 _989\"></span>nera ex<span class=\"__13 _989\"></span>per<span class=\"__13 _989\"></span>tis oc<span class=\"__13 _989\"></span>h res<span class=\"__13 _989\"></span>urs<span class=\"__13 _989\"></span>er med a<span class=\"__13 _989\"></span>ndra byggb<span class=\"__13 _989\"></span>ola<span class=\"__13 _989\"></span>g \u00e4r d\u00e5 et<span class=\"__13 _989\"></span>t s\u00e4t<span class=\"__13 _989\"></span>t att op<span class=\"__13 _989\"></span>timer<span class=\"__13 _989\"></span>a proj<span class=\"__13 _989\"></span>ektp<span class=\"__13 _989\"></span>lane<span class=\"__13 _989\"></span>ring o<span class=\"__13 _989\"></span>ch ge<span class=\"__13 _989\"></span>nomf\u00f6<span class=\"__13 _989\"></span>rande l<span class=\"__13 _989\"></span>ikv\u00e4<span class=\"__13 _989\"></span>l som at<span class=\"__13 _989\"></span>t hante<span class=\"__13 _989\"></span>ra sp<span class=\"__13 _989\"></span>ecif<span class=\"__13 _989\"></span>ika proj<span class=\"__13 _989\"></span>ekt<span class=\"__13 _989\"></span>ris<span class=\"ws1_13\">-<span class=\"__13 _1c0\"> </span></span>ker<span class=\"__13 _1033\"></span>. Utomst\u00e5ende parter i dessa samarbet<span class=\"__13 _989\"></span>sarrangemang granskas<span class=\"__13 _990\"></span> enligt processen om<span class=\"__13 _990\"></span> anbudsf\u00f6rfarande. F<span class=\"__13 _990\"></span>\u00f6r mer info<span class=\"__13 _989\"></span>rmati<span class=\"__13 _989\"></span>on om ge<span class=\"__13 _989\"></span>men<span class=\"__13 _989\"></span>samm<span class=\"__13 _989\"></span>a verks<span class=\"__13 _989\"></span>amhet<span class=\"__13 _989\"></span>er och j<span class=\"__13 _989\"></span>oint ventu<span class=\"__13 _989\"></span>res se n<span class=\"__13 _989\"></span>ot 20 B oc<span class=\"__13 _989\"></span>h 20 C.<span class=\"__13 _1c0\"> </span>Skansk<span class=\"__13 _990\"></span>a Finland<span class=\"__13 _990\"></span> underr\u00e4ttades 2<span class=\"__13 _990\"></span>017 om<span class=\"__13 _1033\"></span> att f\u00f6retagsbot be<span class=\"__13 _989\"></span>g\u00e4r<span class=\"__13 _989\"></span>ts av \u00e5k<span class=\"__13 _989\"></span>lag<span class=\"__13 _989\"></span>aren i sa<span class=\"__13 _989\"></span>mba<span class=\"__13 _989\"></span>nd med e<span class=\"__13 _989\"></span>n mutut<span class=\"__13 _989\"></span>redni<span class=\"__13 _989\"></span>ng so<span class=\"__13 _989\"></span>m involver<span class=\"__13 _989\"></span>ade en f<span class=\"__13 _989\"></span>\u00f6re det<span class=\"__13 _989\"></span>ta fas<span class=\"__13 _989\"></span>tigh<span class=\"__13 _989\"></span>etsc<span class=\"__13 _989\"></span>hef i et<span class=\"__13 _989\"></span>t anna<span class=\"__13 _989\"></span>t f\u00f6r<span class=\"__13 _989\"></span>etag oc<span class=\"__13 _989\"></span>h avs\u00e5<span class=\"__13 _989\"></span>g viss<span class=\"__13 _989\"></span>a beta<span class=\"__13 _989\"></span>lning<span class=\"__13 _989\"></span>ar f\u00f6r s<span class=\"__13 _989\"></span>pons<span class=\"__13 _989\"></span>ring a<span class=\"__13 _989\"></span>v idrot<span class=\"__13 _989\"></span>t so<span class=\"__13 _989\"></span>m Skans<span class=\"__13 _989\"></span>ka Finla<span class=\"__13 _989\"></span>nd gjo<span class=\"__13 _989\"></span>rt f\u00f6<span class=\"__13 _989\"></span>re 2013. S<span class=\"__13 _989\"></span>kans<span class=\"__13 _989\"></span>ka Finla<span class=\"__13 _989\"></span>nds verk<span class=\"__13 _989\"></span>st\u00e4ll<span class=\"__13 _989\"></span>ande d<span class=\"__13 _989\"></span>irek<span class=\"__13 _989\"></span>t\u00f6r sto<span class=\"__13 _989\"></span>d ocks<span class=\"__13 _989\"></span>\u00e5 \u00e5tal<span class=\"__13 _989\"></span>ad i det<span class=\"__13 _989\"></span>ta m\u00e5l<span class=\"__13 _989\"></span>. Skanska<span class=\"__13 _990\"></span> har fr\u00e5n utredningens b\u00f6rjan aktivt samarbetat med \u00e5klagaren<span class=\"__13 _990\"></span> och polisen. 201<span class=\"__13 _1033\"></span>9 avvisade Helsingfors tin<span class=\"__13 _989\"></span>gsr\u00e4<span class=\"__13 _989\"></span>tt \u00e5tal<span class=\"__13 _989\"></span>et mot S<span class=\"__13 _989\"></span>kanska Fi<span class=\"__13 _989\"></span>nlan<span class=\"__13 _989\"></span>d och S<span class=\"__13 _989\"></span>kanska  <span class=\"__13 _1034\"></span>F<span class=\"__13 _989\"></span>inlan<span class=\"__13 _989\"></span>ds verkst<span class=\"__13 _990\"></span>\u00e4llande direkt\u00f6r<span class=\"__13 _990\"></span> liksom kra<span class=\"__13 _990\"></span>vet p\u00e5<span class=\"__13 _990\"></span> f\u00f6retagsbot. Domen \u00f6v<span class=\"__13 _990\"></span>erklagades av \u00e5klagar<span class=\"__13 _990\"></span>en. Hovr\u00e4tten<span class=\"__13 _990\"></span> beslutade i apr<span class=\"__13 _989\"></span>il 2022 at<span class=\"__13 _989\"></span>t fas<span class=\"__13 _989\"></span>tst\u00e4<span class=\"__13 _989\"></span>lla tin<span class=\"__13 _989\"></span>gsr\u00e4<span class=\"__13 _989\"></span>tten<span class=\"__13 _989\"></span>s bes<span class=\"__13 _989\"></span>lut at<span class=\"__13 _989\"></span>t avv<span class=\"__13 _989\"></span>isa \u00e5tal<span class=\"__13 _989\"></span>et mot S<span class=\"__13 _989\"></span>kanska Fi<span class=\"__13 _989\"></span>nlan<span class=\"__13 _989\"></span>d och S<span class=\"__13 _989\"></span>kanska Fi<span class=\"__13 _989\"></span>nlan<span class=\"__13 _989\"></span>ds verk<span class=\"ls1_13 ws1_13\">-<span class=\"__13 _1c0\"> </span></span>st\u00e4llande<span class=\"__13 _990\"></span> direkt\u00f6r liksom<span class=\"__13 _990\"></span> kravet<span class=\"__13 _1033\"></span> p<span class=\"__13 _989\"></span>\u00e5<span class=\"__13 _990\"></span> f\u00f6retagsbot. Domen \u00f6verklagades<span class=\"__13 _990\"></span> inte<span class=\"__13 _990\"></span> och d\u00e4rmed avslu<span class=\"__13 _990\"></span>tades \u00e4rendet<span class=\"__13 _1033\"></span> 2022.<span class=\"__13 _1c0\"> </span>Brasiliens k<span class=\"__13 _1033\"></span>onkurrensmyndighe<span class=\"__13 _990\"></span>t, Administ<span class=\"__13 _990\"></span>rativ<span class=\"__13 _990\"></span>e Council of Eco<span class=\"__13 _989\"></span>nomi<span class=\"__13 _989\"></span>c Defe<span class=\"__13 _989\"></span>nse (CAD<span class=\"__13 _989\"></span>E), och C<span class=\"__13 _989\"></span>omptr<span class=\"__13 _989\"></span>olle<span class=\"__13 _989\"></span>r Gen<span class=\"__13 _989\"></span>eral of the U<span class=\"__13 _989\"></span>nion (CG<span class=\"__13 _989\"></span>U) inle<span class=\"__13 _989\"></span>dde 2015 a<span class=\"__13 _989\"></span>dmin<span class=\"__13 _989\"></span>istra<span class=\"__13 _989\"></span>tiva pro<span class=\"__13 _989\"></span>ces<span class=\"__13 _989\"></span>ser mot S<span class=\"__13 _989\"></span>kanska B<span class=\"__13 _989\"></span>rasi<span class=\"__13 _989\"></span>l betr\u00e4<span class=\"__13 _989\"></span>ffan<span class=\"__13 _989\"></span>de vis<span class=\"__13 _989\"></span>sa Pet<span class=\"__13 _989\"></span>robr<span class=\"__13 _989\"></span>as-<span class=\"__13 _989\"></span>proje<span class=\"__13 _989\"></span>kt<span class=\"__13 _989\"></span>. \u00c5r 2016 b<span class=\"__13 _989\"></span>esl<span class=\"__13 _989\"></span>utade C<span class=\"__13 _989\"></span>GU at<span class=\"__13 _989\"></span>t utest<span class=\"__13 _989\"></span>\u00e4nga S<span class=\"__13 _989\"></span>kanska B<span class=\"__13 _989\"></span>rasi<span class=\"__13 _989\"></span>l fr\u00e5n offentliga upphandlingar under minst tv\u00e5 \u00e5r<span class=\"__13 _1033\"></span>. Skanska<span class=\"__13 _990\"></span> Brasils \u00f6<span class=\"__13 _990\"></span>verklagande<span class=\"__13 _990\"></span> \u00e4r fortfarande<span class=\"__13 _990\"></span> under behandling.<span class=\"__13 _990\"></span> CAD<span class=\"__13 _989\"></span>E har \u00e4n<span class=\"__13 _989\"></span>nu inte fa<span class=\"__13 _989\"></span>ttat n\u00e5<span class=\"__13 _989\"></span>got be<span class=\"__13 _989\"></span>slu<span class=\"__13 _989\"></span>t i karte<span class=\"__13 _989\"></span>ll\u00e4re<span class=\"__13 _989\"></span>ndet<span class=\"__13 _989\"></span>. Ytterligare m<span class=\"__13 _1033\"></span>yn<span class=\"__13 _989\"></span>digheter<span class=\"__13 _990\"></span> i Brasilien har initierat<span class=\"__13 _990\"></span> r\u00e4tts-<span class=\"__13 _1c0\"> </span>pro<span class=\"__13 _989\"></span>ces<span class=\"__13 _989\"></span>ser b<span class=\"__13 _989\"></span>etr\u00e4f<span class=\"__13 _989\"></span>fand<span class=\"__13 _989\"></span>e samm<span class=\"__13 _989\"></span>a tran<span class=\"__13 _989\"></span>sak<span class=\"__13 _989\"></span>tion<span class=\"__13 _989\"></span>er<span class=\"__13 _990\"></span>. \u00c5r 201<span class=\"__13 _989\"></span>6 l\u00e4m<span class=\"__13 _989\"></span>nade At<span class=\"__13 _989\"></span>torn<span class=\"__13 _989\"></span>ey Gen<span class=\"__13 _989\"></span>eral of t<span class=\"__13 _989\"></span>he Uni<span class=\"__13 _989\"></span>on (AGU) in e<span class=\"__13 _989\"></span>n st\u00e4mningsans\u00f6kan mot sju<span class=\"__13 _990\"></span> f\u00f6retag, d\u00e4ribland Skansk<span class=\"__13 _990\"></span>a Brasil. \u00c5t<span class=\"__13 _990\"></span>alet fokuserade<span class=\"__13 _1033\"></span> p<span class=\"__13 _989\"></span>\u00e5<span class=\"__13 _990\"></span> krav avseende<span class=\"__13 _990\"></span> felaktiga bet<span class=\"__13 _989\"></span>alnin<span class=\"__13 _989\"></span>gar av e<span class=\"__13 _989\"></span>n joint ve<span class=\"__13 _989\"></span>nture<span class=\"__13 _989\"></span>-pa<span class=\"__13 _989\"></span>rtn<span class=\"__13 _989\"></span>er. Doms<span class=\"__13 _989\"></span>tole<span class=\"__13 _989\"></span>n i s\u00e5v\u00e4l f\u00f6r<span class=\"__13 _989\"></span>sta so<span class=\"__13 _989\"></span>m andr<span class=\"__13 _989\"></span>a insta<span class=\"__13 _989\"></span>ns ogi<span class=\"__13 _989\"></span>llad<span class=\"__13 _989\"></span>e yrkand<span class=\"__13 _989\"></span>et mot S<span class=\"__13 _989\"></span>kanska Brasil. AGU<span class=\"__13 _990\"></span> \u00f6verklagade<span class=\"__13 _990\"></span> domen till<span class=\"__13 _1033\"></span> H<span class=\"__13 _989\"></span>\u00f6gsta<span class=\"__13 _990\"></span> domstolen so<span class=\"__13 _989\"></span>m 2022 slu<span class=\"__13 _989\"></span>tlig<span class=\"__13 _989\"></span>en bes<span class=\"__13 _989\"></span>luta<span class=\"__13 _989\"></span>de att fa<span class=\"__13 _989\"></span>sts<span class=\"__13 _989\"></span>t\u00e4lla d<span class=\"__13 _989\"></span>ome<span class=\"__13 _989\"></span>n i l\u00e4gr<span class=\"__13 _989\"></span>e ins<span class=\"__13 _989\"></span>tans at<span class=\"__13 _989\"></span>t ogi<span class=\"__13 _989\"></span>lla tal<span class=\"__13 _989\"></span>an mot S<span class=\"__13 _989\"></span>kanska B<span class=\"__13 _989\"></span>rasi<span class=\"__13 _989\"></span>l.<span class=\"__13 _1c0\"> </span>Fede<span class=\"__13 _989\"></span>ral Au<span class=\"__13 _989\"></span>dit Co<span class=\"__13 _989\"></span>urt (<span class=\"__13 _989\"></span>T<span class=\"__13 _990\"></span>CU) \u00e4r e<span class=\"__13 _989\"></span>n myndi<span class=\"__13 _989\"></span>ghet s<span class=\"__13 _989\"></span>om gra<span class=\"__13 _989\"></span>nskar of<span class=\"__13 _989\"></span>fent<span class=\"__13 _989\"></span>liga kont<span class=\"__13 _989\"></span>rak<span class=\"__13 _989\"></span>t, ink<span class=\"__13 _989\"></span>lusiv<span class=\"__13 _989\"></span>e de som i<span class=\"__13 _989\"></span>ng\u00e5t<span class=\"__13 _989\"></span>ts me<span class=\"__13 _989\"></span>d Petrob<span class=\"__13 _989\"></span>ras<span class=\"__13 _989\"></span>. Skans<span class=\"__13 _989\"></span>ka Bras<span class=\"__13 _989\"></span>il har v<span class=\"__13 _989\"></span>iss<span class=\"__13 _989\"></span>a kontrak<span class=\"__13 _989\"></span>t som granskas<span class=\"__13 _990\"></span> av T<span class=\"__13 _990\"></span>CU. T<span class=\"__13 _1033\"></span>CU meddelade 2020<span class=\"__13 _990\"></span> ett principbeslut at<span class=\"__13 _989\"></span>t skade<span class=\"__13 _989\"></span>st\u00e5nd f<span class=\"__13 _989\"></span>\u00f6r \u00f6verp<span class=\"__13 _989\"></span>riss<span class=\"__13 _989\"></span>\u00e4tt<span class=\"__13 _989\"></span>ning i sa<span class=\"__13 _989\"></span>mtlig<span class=\"__13 _989\"></span>a kontrak<span class=\"__13 _989\"></span>t so<span class=\"__13 _989\"></span>m ing\u00e5t<span class=\"__13 _989\"></span>ts av m<span class=\"__13 _989\"></span>edl<span class=\"__13 _989\"></span>emma<span class=\"__13 _989\"></span>r i Petrob<span class=\"__13 _989\"></span>ras<span class=\"__13 _989\"></span>-kar<span class=\"__13 _989\"></span>telle<span class=\"__13 _989\"></span>n kan be<span class=\"__13 _989\"></span>sluta<span class=\"__13 _989\"></span>s i enli<span class=\"__13 _989\"></span>ghet m<span class=\"__13 _989\"></span>ed en eko<span class=\"__13 _989\"></span>nome<span class=\"__13 _989\"></span>tris<span class=\"__13 _989\"></span>k mode<span class=\"__13 _989\"></span>ll. TCU har i e<span class=\"__13 _989\"></span>n gran<span class=\"__13 _989\"></span>skni<span class=\"__13 _989\"></span>ngsr<span class=\"__13 _989\"></span>appo<span class=\"__13 _989\"></span>rt fr<span class=\"__13 _989\"></span>\u00e5n 2020 re<span class=\"__13 _989\"></span>komme<span class=\"__13 _989\"></span>nder<span class=\"__13 _989\"></span>at till\u00e4mpning<span class=\"__13 _990\"></span> av denna<span class=\"__13 _990\"></span> modell f\u00f6r<span class=\"__13 _990\"></span> att ber\u00e4kna sk<span class=\"__13 _990\"></span>adest\u00e5nd f\u00f6r \u00f6ve<span class=\"__13 _989\"></span>rpri<span class=\"__13 _989\"></span>ss\u00e4t<span class=\"__13 _989\"></span>tnin<span class=\"__13 _989\"></span>g i ett kont<span class=\"__13 _989\"></span>rak<span class=\"__13 _989\"></span>t med Pet<span class=\"__13 _989\"></span>robra<span class=\"__13 _989\"></span>s som Skan<span class=\"__13 _989\"></span>ska Bra<span class=\"__13 _989\"></span>sil ut<span class=\"__13 _989\"></span>f\u00f6rd<span class=\"__13 _989\"></span>e i joint ve<span class=\"__13 _989\"></span>nture m<span class=\"__13 _989\"></span>ed and<span class=\"__13 _989\"></span>ra. TCU be<span class=\"__13 _989\"></span>sluta<span class=\"__13 _989\"></span>de i apr<span class=\"__13 _989\"></span>il 2021<span class=\"__13 _989\"></span>, base<span class=\"__13 _989\"></span>rat p\u00e5 d<span class=\"__13 _989\"></span>en ekon<span class=\"__13 _989\"></span>omet<span class=\"__13 _989\"></span>riska skadest\u00e5ndsber\u00e4k<span class=\"__13 _989\"></span>ningen, att inleda en administrativ<span class=\"__13 _990\"></span> pro<span class=\"__13 _989\"></span>ces<span class=\"__13 _989\"></span>s g\u00e4ll<span class=\"__13 _989\"></span>ande p<span class=\"__13 _989\"></span>\u00e5st<span class=\"__13 _989\"></span>\u00e5dd \u00f6ver<span class=\"__13 _989\"></span>pris<span class=\"__13 _989\"></span>s\u00e4t<span class=\"__13 _989\"></span>tning i p<span class=\"__13 _989\"></span>roje<span class=\"__13 _989\"></span>ktet<span class=\"__13 _989\"></span>. Skan<span class=\"__13 _989\"></span>ska Bra<span class=\"__13 _989\"></span>sil h<span class=\"__13 _989\"></span>ar l\u00e4mn<span class=\"__13 _989\"></span>at svaro<span class=\"__13 _989\"></span>m\u00e5l<span class=\"__13 _989\"></span>. TCU f\u00f6r<span class=\"__13 _989\"></span>v\u00e4ntas meddela slutligt<span class=\"__13 _1033\"></span> b<span class=\"__13 _989\"></span>eslut<span class=\"__13 _990\"></span> under 20<span class=\"__13 _990\"></span>23.<span class=\"__13 _1c0\"> </span>TCU f\u00e4r<span class=\"__13 _989\"></span>digs<span class=\"__13 _989\"></span>t\u00e4lld<span class=\"__13 _989\"></span>e i febr<span class=\"__13 _989\"></span>uari 202<span class=\"__13 _989\"></span>2 en utre<span class=\"__13 _989\"></span>dnin<span class=\"__13 _989\"></span>g om p\u00e5<span class=\"__13 _989\"></span>st\u00e5dd<span class=\"__13 _989\"></span>a fela<span class=\"__13 _989\"></span>ktig<span class=\"__13 _989\"></span>hete<span class=\"__13 _989\"></span>r i tv\u00e5 \u00e4nd<span class=\"__13 _989\"></span>ring<span class=\"__13 _989\"></span>sord<span class=\"__13 _989\"></span>er i ovann<span class=\"__13 _989\"></span>\u00e4mnd<span class=\"__13 _989\"></span>a pro<span class=\"__13 _989\"></span>jek<span class=\"__13 _989\"></span>t. Utr<span class=\"__13 _989\"></span>edni<span class=\"__13 _989\"></span>ngen p<span class=\"__13 _989\"></span>\u00e5st\u00e5<span class=\"__13 _989\"></span>r att Pet<span class=\"__13 _989\"></span>robr<span class=\"__13 _989\"></span>as fela<span class=\"__13 _989\"></span>kti<span class=\"__13 _989\"></span>gt ut <span class=\"__13 _1034\"></span>-<span class=\"ws1_13\"> </span>bet<span class=\"__13 _989\"></span>alat et<span class=\"__13 _989\"></span>t st\u00f6r<span class=\"__13 _989\"></span>re bel<span class=\"__13 _989\"></span>opp ti<span class=\"__13 _989\"></span>ll joint ve<span class=\"__13 _989\"></span>nture s<span class=\"__13 _989\"></span>om komp<span class=\"__13 _989\"></span>en<span class=\"ws1_13\">-<span class=\"__13 _1c0\"> </span></span>sat<span class=\"__13 _989\"></span>ion f\u00f6r a<span class=\"__13 _989\"></span>tt Petr<span class=\"__13 _989\"></span>obra<span class=\"__13 _989\"></span>s f\u00f6rs<span class=\"__13 _989\"></span>enat p<span class=\"__13 _989\"></span>roje<span class=\"__13 _989\"></span>ktet t<span class=\"__13 _989\"></span>v\u00e5 \u00e5r. T<span class=\"__13 _990\"></span>CU har \u00e4<span class=\"__13 _989\"></span>nnu inte b<span class=\"__13 _989\"></span>esl<span class=\"__13 _989\"></span>utat om e<span class=\"__13 _989\"></span>n admin<span class=\"__13 _989\"></span>istr<span class=\"__13 _989\"></span>ativ pr<span class=\"__13 _989\"></span>oces<span class=\"__13 _989\"></span>s skal<span class=\"__13 _989\"></span>l p\u00e5b\u00f6rjas i detta \u00e4rende.<span class=\"__13 _1c0\"> </span>2006 inledde<span class=\"__13 _1033\"></span> skattemyndi<span class=\"__13 _990\"></span>gheterna i<span class=\"__13 _1033\"></span> Argentina en utre<span class=\"__13 _989\"></span>dnin<span class=\"__13 _989\"></span>g av cir<span class=\"__13 _989\"></span>ka 120 f\u00f6re<span class=\"__13 _989\"></span>tag, d<span class=\"__13 _989\"></span>\u00e4ribl<span class=\"__13 _989\"></span>and S<span class=\"__13 _989\"></span>kanska S<span class=\"__13 _989\"></span>.A<span class=\"__13 _989\"></span>., g\u00e4llande bluffakturor. Sk<span class=\"__13 _990\"></span>anska samarbetade med m<span class=\"__13 _990\"></span>yn<span class=\"ls1_13 ws1_13\">-<span class=\"__13 _1c0\"> </span></span>digheterna<span class=\"__13 _1033\"></span> och korrigerade<span class=\"__13 _990\"></span> sina ink<span class=\"__13 _1033\"></span>omstdeklarationer<span class=\"__13 _1033\"></span>. 2011<span class=\"__13 _990\"></span> togs fal<span class=\"__13 _990\"></span>let upp<span class=\"__13 _990\"></span> i appellationsdomstolen<span class=\"__13 _990\"></span> som ans\u00e5g at<span class=\"__13 _989\"></span>t det inte fa<span class=\"__13 _989\"></span>nns n\u00e5<span class=\"__13 _989\"></span>gra bev<span class=\"__13 _989\"></span>is p\u00e5 \u00f6ve<span class=\"__13 _989\"></span>rtr\u00e4<span class=\"__13 _989\"></span>del<span class=\"__13 _989\"></span>ser. \u00c5r 2017 beslutade emellertid<span class=\"__13 _990\"></span> den federala<span class=\"__13 _990\"></span> brottsm\u00e5lsdomstolen at<span class=\"__13 _989\"></span>t \u00e5terig<span class=\"__13 _989\"></span>en \u00e5tal<span class=\"__13 _989\"></span>a ett s<span class=\"__13 _989\"></span>tor<span class=\"__13 _989\"></span>t antal pe<span class=\"__13 _989\"></span>rso<span class=\"__13 _989\"></span>ner, inklu<span class=\"__13 _989\"></span>sive ti<span class=\"__13 _989\"></span>o f\u00f6r<span class=\"__13 _989\"></span>e detta S<span class=\"__13 _989\"></span>kanska<span class=\"__13 _989\"></span>-a<span class=\"__13 _989\"></span>nst\u00e4l<span class=\"__13 _989\"></span>lda<span class=\"__13 _989\"></span>. Inge<span class=\"__13 _989\"></span>t datum \u00e4r s<span class=\"__13 _989\"></span>att f\u00f6<span class=\"__13 _989\"></span>r  <span class=\"__13 _1034\"></span>r\u00e4tteg\u00e5ng. Skanska s\u00e5lde sin argenti<span class=\"__13 _990\"></span>nska verksamhet<span class=\"__13 _990\"></span> 2015, m<span class=\"__13 _989\"></span>en dri<span class=\"__13 _989\"></span>ver \u00e4re<span class=\"__13 _989\"></span>ndet e<span class=\"__13 _989\"></span>fter<span class=\"__13 _989\"></span>som d<span class=\"__13 _989\"></span>et ing\u00e5<span class=\"__13 _989\"></span>r i f\u00f6rp<span class=\"__13 _989\"></span>likt<span class=\"__13 _989\"></span>el<span class=\"ws1_13\">-<span class=\"__13 _1c0\"> </span></span>serna gent<span class=\"__13 _990\"></span>emot k<span class=\"__13 _1033\"></span>\u00f6p<span class=\"__13 _989\"></span>ar<span class=\"__13 _990\"></span>en<span class=\"__13 _1c0\"> </span>.<span class=\"__13 _1c0\"> </span>Ev<span class=\"__13 _990\"></span>entualtillg\u00e5ngar<span class=\"__13 _1c0\"> </span>Koncernen saknar ev<span class=\"__13 _990\"></span>entualtillg\u00e5ngar av v<span class=\"__13 _990\"></span>\u00e4sentlig bety<span class=\"ls1_13 ws1_13\">-<span class=\"__13 _1c0\"> </span></span>del<span class=\"__13 _989\"></span>se f\u00f6r b<span class=\"__13 _989\"></span>ed\u00f6<span class=\"__13 _989\"></span>mnin<span class=\"__13 _989\"></span>gen av ko<span class=\"__13 _989\"></span>ncer<span class=\"__13 _989\"></span>nens s<span class=\"__13 _989\"></span>t\u00e4lln<span class=\"__13 _989\"></span>ing<span class=\"__13 _989\"></span>. Se not 1<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span>Not 34<span class=\"__13 _989\"></span>.<span class=\"ff2_13 ls1_13 ws1_13\">  <span class=\"__13 _14f_2\"></span>V<span class=\"__13 _e5_3\"></span>alutakurser<span class=\"__13 _e5_3\"></span>, samt e<span class=\"__13 _990\"></span>ffek<span class=\"__13 _990\"></span>t av \u00e4ndr<span class=\"__13 _990\"></span>ade valut<span class=\"__13 _1033\"></span>akurser<span class=\"__13 _1c0\"> </span></span>Valutak<span class=\"__13 _989\"></span>urs<span class=\"__13 _989\"></span>er hant<span class=\"__13 _989\"></span>eras i e<span class=\"__13 _989\"></span>nligh<span class=\"__13 _989\"></span>et me<span class=\"__13 _989\"></span>d IAS 21 Ef<span class=\"__13 _989\"></span>fekt<span class=\"__13 _989\"></span>er av \u00e4n<span class=\"__13 _989\"></span>drade va<span class=\"__13 _989\"></span>luta ku<span class=\"__13 _989\"></span>rse<span class=\"__13 _989\"></span>r<span class=\"__13 _1033\"></span>, s<span class=\"__13 _989\"></span>e not 1<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span>V<span class=\"__13 _990\"></span>alutakurser V<span class=\"__13 _990\"></span>alutakursen f\u00f6r SEK har under<span class=\"__13 _990\"></span> \u00e5ret fluktuerat gentemot v<span class=\"__13 _990\"></span>alutor i<span class=\"__13 _990\"></span> l\u00e4nder i vilka<span class=\"__13 _990\"></span> koncernen bedriver verksamhet.<span class=\"__13 _1c0\"> </span>Genomsnit<span class=\"__13 _989\"></span>tskurs<span class=\"__13 _1028\"> </span><span class=\"ws8_13\">F\u00f6r\u00e4ndring, %<span class=\"__13 _1c0\"> </span></span>V<span class=\"__13 _1033\"></span>aluta<span class=\"__13 _11d_2\"> </span>Land<span class=\"__13 _15d_2\"> </span><span class=\"lsa_13 ws10_13\">2022<span class=\"__13 _6b_7\"> </span>2021<span class=\"__13 _1047\"> </span><span class=\"ls49_3 ws54_4\">2020<span class=\"__13 _ac_2\"> </span></span>2021\u2013202<span class=\"__13 _989\"></span>2<span class=\"__13 _15e_2\"> </span><span class=\"ls49_3 ws54_4\">2020\u20132021<span class=\"__13 _1c0\"> </span></span></span>CZK<span class=\"__13 _992\"> </span><span class=\"ls1_13 ws1_13\">Tjeckien<span class=\"__13 _1032\"> </span>0,<span class=\"__13 _990\"></span>433<span class=\"__13 _1041\"> </span><span class=\"ls13_13 ws19_13\">0,<span class=\"__13 _989\"></span>396<span class=\"__13 _1047\"> </span>0,39<span class=\"__13 _989\"></span>7<span class=\"__13 _1010\"> </span></span>9<span class=\"__13 _1021\"> </span>0<span class=\"__13 _1c0\"> </span></span>DKK<span class=\"__13 _992\"> </span>Danmark<span class=\"__13 _1102\"> </span>1,429<span class=\"__13 _1047\"> </span>1,364<span class=\"__13 _1064\"> </span><span class=\"ls11_13 ws17_13\">1<span class=\"__13 _989\"></span>,407<span class=\"__13 _1062\"> </span></span>5<span class=\"__13 _1000\"> </span>-3<span class=\"__13 _1c0\"> </span>EUR<span class=\"__13 _a4_2\"> </span>EU<span class=\"__13 _15f_2\"> </span>10,6<span class=\"__13 _990\"></span>28<span class=\"__13 _1049\"> </span>10<span class=\"__13 _990\"></span>,146<span class=\"__13 _5e_7\"> </span>10,488<span class=\"__13 _1010\"> </span>5<span class=\"__13 _1000\"> </span>-3<span class=\"__13 _1c0\"> </span>GBP<span class=\"__13 _a4_2\"> </span>St<span class=\"__13 _990\"></span>orbritannien<span class=\"__13 _1039\"> </span>12,463<span class=\"__13 _994\"> </span>11,800<span class=\"__13 _994\"> </span>11,809<span class=\"__13 _1021\"> </span>6<span class=\"__13 _1010\"> </span>0<span class=\"__13 _1c0\"> </span>NOK<span class=\"__13 _1088\"> </span>Norge<span class=\"__13 _1149\"> </span>1,052<span class=\"__13 _1078\"> </span><span class=\"ls4a_2 ws63_2\">0<span class=\"__13 _989\"></span>,99<span class=\"__13 _989\"></span>8<span class=\"__13 _1064\"> </span>0,9<span class=\"__13 _989\"></span>7<span class=\"__13 _989\"></span>9<span class=\"__13 _1062\"> </span></span>5<span class=\"__13 _1010\"> </span>2<span class=\"__13 _1c0\"> </span>PLN<span class=\"__13 _992\"> </span>Polen<span class=\"__13 _1084\"> </span>2,269<span class=\"__13 _1078\"> </span><span class=\"lsf_13 ws15_13\">2,222<span class=\"__13 _1078\"> </span></span>2,362<span class=\"__13 _1010\"> </span>2<span class=\"__13 _1000\"> </span><span class=\"ls3_13 ws4_13\">-6<span class=\"__13 _1c0\"> </span></span>USD<span class=\"__13 _1150\"> </span><span class=\"ls7_13 ws3a_9\">USA<span class=\"__13 _1151\"> </span><span class=\"ls1_13 ws1_13\">10,<span class=\"__13 _990\"></span>117<span class=\"__13 _1078\"> </span>8,580<span class=\"__13 _1064\"> </span>9<span class=\"__13 _1033\"></span>,212<span class=\"__13 _1a_12\"> </span>18<span class=\"__13 _f_13\"> </span><span class=\"lse_13 ws14_13\">-7<span class=\"__13 _1c0\"> </span></span></span></span>Balansdag<span class=\"__13 _989\"></span>skurs<span class=\"__13 _1152\"> </span><span class=\"ws8_13\">F\u00f6r\u00e4ndring, %<span class=\"__13 _1c0\"> </span></span>V<span class=\"__13 _1033\"></span>aluta<span class=\"__13 _11d_2\"> </span>Land<span class=\"__13 _15d_2\"> </span><span class=\"lsa_13 ws10_13\">2022<span class=\"__13 _6b_7\"> </span>2021<span class=\"__13 _1047\"> </span><span class=\"ls49_3 ws54_4\">2020<span class=\"__13 _ac_2\"> </span></span>2021\u2013202<span class=\"__13 _989\"></span>2<span class=\"__13 _15e_2\"> </span><span class=\"ls49_3 ws54_4\">2020\u20132021<span class=\"__13 _1c0\"> </span></span></span>CZK<span class=\"__13 _992\"> </span><span class=\"ls1_13 ws1_13\">Tjeckien<span class=\"__13 _1032\"> </span><span class=\"ls13_13 ws19_13\">0,4<span class=\"__13 _989\"></span>59<span class=\"__13 _1078\"> </span>0,4<span class=\"__13 _989\"></span>09<span class=\"__13 _1041\"> </span></span>0<span class=\"__13 _990\"></span>,384<span class=\"__13 _1a_12\"> </span>12<span class=\"__13 _1062\"> </span>7<span class=\"__13 _1c0\"> </span></span>DKK<span class=\"__13 _992\"> </span>Danmark<span class=\"__13 _b_13\"> </span>1,490<span class=\"__13 _6b_7\"> </span><span class=\"lsf_13 ws15_13\">1,377<span class=\"__13 _1064\"> </span><span class=\"ls24_10 ws2f_11\">1,<span class=\"__13 _989\"></span>352<span class=\"__13 _1021\"> </span></span></span>8<span class=\"__13 _1010\"> </span>2<span class=\"__13 _1c0\"> </span>EUR<span class=\"__13 _a4_2\"> </span>EU<span class=\"__13 _1090\"> </span>11,<span class=\"__13 _990\"></span>077<span class=\"__13 _1044\"> </span>10,239<span class=\"__13 _5e_7\"> </span><span class=\"ls13_13 ws19_13\">1<span class=\"__13 _989\"></span>0,05<span class=\"__13 _989\"></span>4<span class=\"__13 _1010\"> </span></span>8<span class=\"__13 _1010\"> </span>2<span class=\"__13 _1c0\"> </span>GBP<span class=\"__13 _a4_2\"> </span>St<span class=\"__13 _990\"></span>orbritannien<span class=\"__13 _5d_8\"> </span>12,488<span class=\"__13 _c5_3\"> </span>12,195<span class=\"__13 _a9_2\"> </span>11,154<span class=\"__13 _1010\"> </span>2<span class=\"__13 _1010\"> </span>9<span class=\"__13 _1c0\"> </span>NOK<span class=\"__13 _1088\"> </span>Norge<span class=\"__13 _1149\"> </span>1,055<span class=\"__13 _1064\"> </span><span class=\"ls13_13 ws19_13\">1,02<span class=\"__13 _989\"></span>5<span class=\"__13 _1041\"> </span></span>0,<span class=\"__13 _1033\"></span>956<span class=\"__13 _1062\"> </span>3<span class=\"__13 _1062\"> </span>7<span class=\"__13 _1c0\"> </span>PLN<span class=\"__13 _992\"> </span>Polen<span class=\"__13 _1153\"> </span>2,364<span class=\"__13 _1078\"> </span>2,230<span class=\"__13 _1064\"> </span>2,219<span class=\"__13 _1021\"> </span>6<span class=\"__13 _1021\"> </span>0<span class=\"__13 _1c0\"> </span>USD<span class=\"__13 _1150\"> </span><span class=\"ls7_13 ws3a_9\">USA<span class=\"__13 _1154\"> </span><span class=\"ls14_13 ws1a_13\">1<span class=\"__13 _989\"></span>0,<span class=\"__13 _989\"></span>374<span class=\"__13 _1047\"> </span><span class=\"ls1_13 ws1_13\">9<span class=\"__13 _1033\"></span>,060<span class=\"__13 _1064\"> </span><span class=\"ls15_13 ws1b_13\">8<span class=\"__13 _989\"></span>,193<span class=\"__13 _1a_12\"> </span></span>15<span class=\"__13 _1000\"> </span>11<span class=\"__13 _1c0\"> </span></span></span></span>Koncern\u00f6<span class=\"__13 _990\"></span>versikt<span class=\"__13 _1035\"> </span>V<span class=\"__13 _1033\"></span>erksamhet<span class=\"__13 _1036\"> </span>Bolagsstyrning<span class=\"__13 _1035\"> </span>H\u00e5llbarhet<span class=\"__13 _1037\"> </span><span class=\"ff1_13\">Finansiell information<span class=\"__13 _1c0\"> </span></span>173 <span class=\"__13 _1038\"> </span><span class=\"fs3_13 ls1_13 ws1_13\">Skansk<span class=\"__13 _990\"></span>a \u00c5rs- och h\u00e5llbarhetsredovisning 20<span class=\"__13 _990\"></span>22<span class=\"__13 _1c0\"> </span></span>Finansiell analys  <span class=\"__13 _4a_9\"> </span> Koncernr<span class=\"__13 _1033\"></span>esultat  <span class=\"__13 _4a_9\"> </span> <span class=\"ff1_13\">Noter</span>  <span class=\"__13 _4a_9\"> </span> Nya ers\u00e4ttningsriktlinjer <span class=\"__13 _4a_9\"> </span>Revisionsber<span class=\"__13 _990\"></span>\u00e4ttelse  <span class=\"__13 _4a_9\"> </span> Revisorns h\u00e5llbarhe<span class=\"__13 _990\"></span>tsrapport <span class=\"__13 _4a_9\"> </span> Kv<span class=\"__13 _990\"></span>artalsinf<span class=\"__13 _990\"></span>ormation  <span class=\"__13 _4a_9\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__13 _990\"></span>ester<span class=\"__13 _990\"></span>arkalender  <span class=\"__13 _4a_9\"> </span> Adr<span class=\"__13 _990\"></span>esser<span class=\"__13 _1c0\"> </span>2022<span class=\"__13 _1155\"> </span><span class=\"ls3d_5 ws52_4\">USD<span class=\"__13 _1150\"> </span><span class=\"ls3_13 ws4_13\">EUR<span class=\"__13 _1088\"> </span>GBP<span class=\"__13 _ac_2\"> </span>NOK<span class=\"__13 _a4_2\"> </span><span class=\"ls4b_2 ws64_2\">CZK<span class=\"__13 _1150\"> </span></span>PLN<span class=\"__13 _1156\"> </span>\u00d6vriga<span class=\"__13 _1157\"> </span>Summa<span class=\"__13 _1c0\"> </span></span></span>Int<span class=\"__13 _990\"></span>\u00e4kter<span class=\"__13 _1158\"> </span><span class=\"ws5_13\">10 812<span class=\"__13 _16a_2\"> </span><span class=\"ls34_6 ws50_4\">694<span class=\"__13 _16b_2\"> </span><span class=\"ls15_13 ws1b_13\">933<span class=\"__13 _16c_2\"> </span></span></span></span>918<span class=\"__13 _16a_2\"> </span>634<span class=\"__13 _9f_3\"> </span><span class=\"ls7_13 ws3a_9\">81<span class=\"__13 _16d_2\"> </span></span>0<span class=\"__13 _1088\"> </span><span class=\"ws5_13\">14 072<span class=\"__13 _1c0\"> </span></span>R\u00f6rels<span class=\"__13 _990\"></span>eresultat<span class=\"__13 _1091\"> </span><span class=\"lsf_13 ws15_13\">377<span class=\"__13 _16e_2\"> </span></span>83<span class=\"__13 _16e_2\"> </span><span class=\"ls13_13 ws19_13\">24<span class=\"__13 _16e_2\"> </span><span class=\"ls18_12 ws21_13\">54<span class=\"__13 _16e_2\"> </span><span class=\"ls3d_5 ws52_4\">46<span class=\"__13 _16f_2\"> </span></span></span></span>4<span class=\"__13 _1159\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _1159\"> </span><span class=\"ls34_6 ws50_4\">587<span class=\"__13 _1c0\"> </span></span></span>Resultat e<span class=\"__13 _990\"></span>fter finansne<span class=\"__13 _990\"></span>tto<span class=\"__13 _c5_3\"> </span><span class=\"lsa_13 ws10_13\">447<span class=\"__13 _9f_3\"> </span><span class=\"ls1f_12 ws29_12\">75<span class=\"__13 _9f_3\"> </span><span class=\"ls15_13 ws1b_13\">26<span class=\"__13 _1160\"> </span></span></span></span><span class=\"ws1_13\">60<span class=\"__13 _1160\"> </span><span class=\"ls18_12 ws21_13\">54<span class=\"__13 _16d_2\"> </span></span>4<span class=\"__13 _1159\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _ff_3\"> </span></span>665<span class=\"__13 _1c0\"> </span></span>Periodens result<span class=\"__13 _990\"></span>at<span class=\"__13 _1004\"> </span><span class=\"ls2b_10 ws38_10\">28<span class=\"__13 _989\"></span>1<span class=\"__13 _1160\"> </span><span class=\"ls7_13 ws3a_9\">62<span class=\"__13 _1161\"> </span></span></span><span class=\"ws1_13\">18<span class=\"__13 _16e_2\"> </span><span class=\"lsa_13 ws10_13\">47<span class=\"__13 _16e_2\"> </span></span>42<span class=\"__13 _16d_2\"> </span>3<span class=\"__13 _1159\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _ff_3\"> </span><span class=\"ls24_10 ws2f_11\">452<span class=\"__13 _1c0\"> </span></span></span></span>Not 34. V<span class=\"__13 _1033\"></span>alutakurser<span class=\"__13 _990\"></span>, samt e<span class=\"__13 _990\"></span>ffekt av \u00e4ndrade valutakurser f<span class=\"__13 _990\"></span>orts.<span class=\"__13 _1c0\"> </span>Koncernens<span class=\"__13 _990\"></span> rapport \u00f6v<span class=\"__13 _990\"></span>er finansiell<span class=\"__13 _990\"></span> st\u00e4llning f\u00f6r<span class=\"__13 _990\"></span>delad per funktionell<span class=\"__13 _990\"></span> valuta<span class=\"__13 _1033\"></span> Koncernens<span class=\"__13 _990\"></span> balansomslutning har<span class=\"__13 _1033\"></span> \u00f6kat med 12,6 milj<span class=\"__13 _990\"></span>arder kronor<span class=\"__13 _990\"></span> fr\u00e5n 13<span class=\"__13 _990\"></span>9<span class=\"__13 _1033\"></span>,0 miljar<span class=\"__13 _990\"></span>der kronor t<span class=\"__13 _990\"></span>ill 15<span class=\"__13 _990\"></span>1,6 miljarder kr<span class=\"__13 _990\"></span>onor<span class=\"__13 _990\"></span>. Effekten av valut<span class=\"__13 _990\"></span>a <span class=\"__13 _1034\"></span>kursf\u00f6r\u00e4ndringar har p\u00e5verkat med 8,6<span class=\"__13 _990\"></span> miljarder kronor.<span class=\"__13 _990\"></span> Balansdag<span class=\"__13 _989\"></span>skursen f\u00f6r SEK<span class=\"__13 _990\"></span> f\u00f6rsvagades gent<span class=\"ls1_13 ws1_13\">-<span class=\"__13 _1c0\"> </span></span>emot samtliga v<span class=\"__13 _990\"></span>alutor i l\u00e4nder i<span class=\"__13 _990\"></span> vilka k<span class=\"__13 _1033\"></span>on<span class=\"__13 _989\"></span>cernen bedriver v<span class=\"__13 _990\"></span>erksamhet.<span class=\"__13 _1c0\"> </span>2022-<span class=\"__13 _1033\"></span>12-31, Mdr kr<span class=\"__13 _1162\"> </span><span class=\"ls3d_5 ws52_4\">USD<span class=\"__13 _1077\"> </span></span><span class=\"ws4_13\">GBP<span class=\"__13 _1077\"> </span>EUR<span class=\"__13 _c6_3\"> </span>NOK<span class=\"__13 _1059\"> </span><span class=\"ls4b_2 ws64_2\">CZK<span class=\"__13 _1077\"> </span></span>PLN<span class=\"__13 _1059\"> </span>DKK<span class=\"__13 _1c0\"> </span></span>\u00d6vriga<span class=\"__13 _1c0\"> </span>utl\u00e4ndska<span class=\"__13 _990\"></span> valutor<span class=\"__13 _1c0\"> </span>1)<span class=\"__13 _1c0\"> </span>S\u00e4kringar<span class=\"__13 _1c0\"> </span>av utl\u00e4ndsk valuta<span class=\"__13 _1c0\"> </span>2)<span class=\"__13 _1c0\"> </span>SEK<span class=\"__13 _e6_3\"> </span>Summa<span class=\"__13 _1c0\"> </span>Tillg\u00e5ngar<span class=\"__13 _1c0\"> </span>F<span class=\"__13 _990\"></span>\u00f6rvaltningsfas<span class=\"__13 _990\"></span>tigheter<span class=\"__13 _1163\"> </span><span class=\"lsb_13 ws31_10\">3,8<span class=\"__13 _1051\"> </span>3,8<span class=\"__13 _1c0\"> </span></span>Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__13 _1164\"> </span><span class=\"ws1_13\">1,8<span class=\"__13 _1057\"> </span><span class=\"ls13_13 ws19_13\">0,<span class=\"__13 _989\"></span>6<span class=\"__13 _1057\"> </span>0,4<span class=\"__13 _1051\"> </span></span>2,5<span class=\"__13 _1054\"> </span><span class=\"ls11_13 ws17_13\">0,7<span class=\"__13 _1012\"> </span><span class=\"ls13_13 ws19_13\">0,1<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1057\"> </span>0,0<span class=\"__13 _1165\"> </span></span></span>1,8<span class=\"__13 _1012\"> </span><span class=\"ls26_10 ws32_10\">7,<span class=\"__13 _1053\"></span>8<span class=\"__13 _1c0\"> </span></span></span>Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__13 _e5_3\"></span>, nyttjander<span class=\"__13 _990\"></span>\u00e4tter<span class=\"__13 _1166\"> </span><span class=\"ls13_13 ws19_13\">0,8<span class=\"__13 _1051\"> </span>0,8<span class=\"__13 _1051\"> </span>0,4<span class=\"__13 _1051\"> </span>0,<span class=\"__13 _989\"></span>5<span class=\"__13 _1057\"> </span>0,<span class=\"__13 _989\"></span>2<span class=\"__13 _1012\"> </span>0,1<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1057\"> </span>0,0<span class=\"__13 _1167\"> </span>0,6<span class=\"__13 _1054\"> </span><span class=\"lsb_13 ws31_10\">3,3<span class=\"__13 _1c0\"> </span></span></span>Immateriella tillg\u00e5ngar<span class=\"__13 _a5_2\"> </span><span class=\"ls13_13 ws19_13\">0,<span class=\"__13 _989\"></span>5<span class=\"__13 _1054\"> </span><span class=\"lsd_13 ws30_10\">1,4<span class=\"__13 _1051\"> </span></span>0,6<span class=\"__13 _1012\"> </span></span><span class=\"ws1_13\">1,3<span class=\"__13 _1012\"> </span><span class=\"ls13_13 ws19_13\">0,1<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1057\"> </span>0,0<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1167\"> </span>0,8<span class=\"__13 _1057\"> </span></span>4,6<span class=\"__13 _1c0\"> </span></span>Aktier och andelar<span class=\"__13 _1168\"> </span><span class=\"ws1_13\">1,5<span class=\"__13 _1057\"> </span><span class=\"ls13_13 ws19_13\">0,0<span class=\"__13 _1051\"> </span>0,2<span class=\"__13 _1012\"> </span>0,1<span class=\"__13 _17a_2\"> </span>0,1<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1057\"> </span>0,0<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _17b_2\"> </span><span class=\"ls15_13 ws1b_13\">1,1<span class=\"__13 _1054\"> </span><span class=\"ls4a_2 ws63_2\">2,9<span class=\"__13 _1c0\"> </span></span></span></span></span>R\u00e4n<span class=\"__13 _990\"></span>teb\u00e4rande f<span class=\"__13 _990\"></span>ordringar<span class=\"__13 _17c_2\"> </span><span class=\"ls13_13 ws19_13\">33<span class=\"__13 _989\"></span>,0<span class=\"__13 _1057\"> </span></span><span class=\"ws1_13\">4,3<span class=\"__13 _1054\"> </span><span class=\"ls11_13 ws17_13\">3,7<span class=\"__13 _1051\"> </span></span>6,3<span class=\"__13 _1054\"> </span><span class=\"ls11_13 ws17_13\">2,7<span class=\"__13 _1012\"> </span></span>1,8<span class=\"__13 _1057\"> </span><span class=\"ls13_13 ws19_13\">0,0<span class=\"__13 _6b_7\"> </span></span>-42,8<span class=\"__13 _1167\"> </span><span class=\"ls4a_2 ws63_2\">8<span class=\"__13 _989\"></span>,9<span class=\"__13 _4d_7\"> </span><span class=\"ls26_10 ws32_10\">1<span class=\"__13 _1053\"> </span>7,<span class=\"__13 _989\"></span>9<span class=\"__13 _1c0\"> </span></span></span></span>Oms\u00e4ttningsfas<span class=\"__13 _990\"></span>tigheter<span class=\"__13 _17d_2\"> </span><span class=\"lsb_13 ws31_10\">13,3<span class=\"__13 _1051\"> </span></span>4,6<span class=\"__13 _d8_3\"> </span>14,<span class=\"__13 _1033\"></span>9<span class=\"__13 _1012\"> </span><span class=\"ls15_13 ws1b_13\">4,1<span class=\"__13 _1012\"> </span></span>1,8<span class=\"__13 _1054\"> </span>1,8<span class=\"__13 _1057\"> </span><span class=\"lsd_13 ws30_10\">2,4<span class=\"__13 _c6_3\"> </span></span>-16,2<span class=\"__13 _1094\"> </span>15,5<span class=\"__13 _6a_8\"> </span>58,5<span class=\"__13 _1c0\"> </span>Oms\u00e4ttningsfas<span class=\"__13 _990\"></span>tigheter<span class=\"__13 _e5_3\"></span>, nyttjander\u00e4tt<span class=\"__13 _990\"></span>er<span class=\"__13 _1018\"> </span><span class=\"ws1_13\">2,5<span class=\"__13 _1057\"> </span><span class=\"ls13_13 ws19_13\">0,0<span class=\"__13 _1051\"> </span>0,<span class=\"__13 _989\"></span>5<span class=\"__13 _1057\"> </span>0,0<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1012\"> </span>0,1<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1057\"> </span>0,0<span class=\"__13 _1167\"> </span>0,<span class=\"__13 _989\"></span>5<span class=\"__13 _1054\"> </span><span class=\"ls11_13 ws17_13\">3,7<span class=\"__13 _1c0\"> </span></span></span></span>Icke r<span class=\"__13 _990\"></span>\u00e4nteb\u00e4r<span class=\"__13 _990\"></span>ande for<span class=\"__13 _990\"></span>dringar<span class=\"__13 _17e_2\"> </span><span class=\"ls36_6 ws45_8\">1<span class=\"__13 _989\"></span>9,<span class=\"__13 _989\"></span>6<span class=\"__13 _1054\"> </span></span><span class=\"ws1_13\">4,6<span class=\"__13 _1057\"> </span><span class=\"ls4a_2 ws63_2\">2<span class=\"__13 _989\"></span>,9<span class=\"__13 _1051\"> </span></span>4,8<span class=\"__13 _1012\"> </span><span class=\"ls4a_2 ws63_2\">1<span class=\"__13 _989\"></span>,9<span class=\"__13 _1054\"> </span><span class=\"ls11_13 ws17_13\">0,7<span class=\"__13 _1051\"> </span><span class=\"ls13_13 ws19_13\">0,0<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1167\"> </span></span></span></span>4,5<span class=\"__13 _5d_8\"> </span><span class=\"ls36_6 ws45_8\">3<span class=\"__13 _1053\"></span>9,<span class=\"__13 _989\"></span>1<span class=\"__13 _1c0\"> </span></span></span>Likvida medel<span class=\"__13 _de_3\"> </span><span class=\"ws1_13\">1,3<span class=\"__13 _1012\"> </span><span class=\"ls13_13 ws19_13\">0,1<span class=\"__13 _1057\"> </span>0,0<span class=\"__13 _17a_2\"> </span>0,1<span class=\"__13 _1012\"> </span>0,1<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1057\"> </span>0,0<span class=\"__13 _1167\"> </span><span class=\"lsd_13 ws30_10\">8,4<span class=\"__13 _1055\"> </span></span>10,0<span class=\"__13 _1c0\"> </span></span></span>Summa<span class=\"__13 _7b_5\"> </span><span class=\"ls43_5 ws65_2\">74<span class=\"__13 _989\"></span>,4<span class=\"__13 _1055\"> </span></span>16,4<span class=\"__13 _1077\"> </span><span class=\"ls12_13 ws18_13\">23,<span class=\"__13 _989\"></span>5<span class=\"__13 _1055\"> </span><span class=\"ls4c_1 ws66_2\">1<span class=\"__13 _989\"></span>9,<span class=\"__13 _1053\"></span>6<span class=\"__13 _17a_2\"> </span><span class=\"ls4d_1 ws67_2\">7,<span class=\"__13 _1053\"> </span>5<span class=\"__13 _1054\"> </span></span></span></span>4,5<span class=\"__13 _fe_3\"> </span>2,5<span class=\"__13 _6b_7\"> </span><span class=\"ls4c_1 ws66_2\">-<span class=\"__13 _1053\"></span>5<span class=\"__13 _989\"></span>9,<span class=\"__13 _989\"></span>0<span class=\"__13 _1051\"> </span><span class=\"ls23_10 ws5c_2\">0,0<span class=\"__13 _1059\"> </span><span class=\"ls4a_2 ws63_2\">4<span class=\"__13 _989\"></span>5,9<span class=\"__13 _6b_7\"> </span></span></span></span>151,6<span class=\"__13 _1c0\"> </span>Eget k<span class=\"__13 _1033\"></span>apital och Skulder<span class=\"__13 _1c0\"> </span>Eget k<span class=\"__13 _1033\"></span>apital h\u00e4nf\u00f6rligt till aktie\u00e4garna<span class=\"__13 _1c0\"> </span>3)<span class=\"__13 _1c0\"> </span>11,<span class=\"__13 _1033\"></span>9<span class=\"__13 _1012\"> </span>1,6<span class=\"__13 _1057\"> </span>4,5<span class=\"__13 _1054\"> </span><span class=\"ls11_13 ws17_13\">5,7<span class=\"__13 _1054\"> </span><span class=\"lsb_13 ws31_10\">3,3<span class=\"__13 _1057\"> </span><span class=\"ls13_13 ws19_13\">0,<span class=\"__13 _989\"></span>4<span class=\"__13 _1054\"> </span>1<span class=\"__13 _989\"></span>,0<span class=\"__13 _1012\"> </span>0,1<span class=\"__13 _4d_7\"> </span>-<span class=\"__13 _989\"></span>0,1<span class=\"__13 _1055\"> </span></span></span>26<span class=\"__13 _989\"></span>,7<span class=\"__13 _d8_3\"> </span></span>55,1<span class=\"__13 _1c0\"> </span>Innehav utan best<span class=\"__13 _990\"></span>\u00e4mmande inflytande<span class=\"__13 _1b_11\"> </span><span class=\"ls13_13 ws19_13\">0,0<span class=\"__13 _1057\"> </span>0,0<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1012\"> </span>0,1<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1057\"> </span>0,0<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1167\"> </span>0,0<span class=\"__13 _1012\"> </span>0,1<span class=\"__13 _1c0\"> </span></span>R\u00e4n<span class=\"__13 _990\"></span>teb\u00e4rande skulder<span class=\"__13 _17f_2\"> </span><span class=\"ws1_13\">29<span class=\"__13 _1033\"></span>,8<span class=\"__13 _1057\"> </span>6,6<span class=\"__13 _1055\"> </span>12,0<span class=\"__13 _1057\"> </span><span class=\"lsb_13 ws31_10\">3,4<span class=\"__13 _1051\"> </span><span class=\"ls13_13 ws19_13\">0,<span class=\"__13 _989\"></span>5<span class=\"__13 _1054\"> </span></span></span>1,6<span class=\"__13 _1012\"> </span>1,3<span class=\"__13 _6b_7\"> </span>-<span class=\"__13 _989\"></span>42,<span class=\"__13 _1033\"></span>9<span class=\"__13 _1012\"> </span><span class=\"ls13_13 ws19_13\">0,1<span class=\"__13 _1051\"> </span></span>5,2<span class=\"__13 _1039\"> </span>17<span class=\"__13 _e5_3\"></span>,6<span class=\"__13 _1c0\"> </span></span>R\u00e4n<span class=\"__13 _990\"></span>tefria skulder<span class=\"__13 _14b_2\"> </span><span class=\"ws1_13\">32,6<span class=\"__13 _1057\"> </span>8,2<span class=\"__13 _1051\"> </span><span class=\"ls4a_2 ws63_2\">6<span class=\"__13 _989\"></span>,9<span class=\"__13 _d8_3\"> </span></span>10,6<span class=\"__13 _1057\"> </span><span class=\"lsb_13 ws31_10\">3,<span class=\"__13 _989\"></span>6<span class=\"__13 _1057\"> </span></span>2,5<span class=\"__13 _1057\"> </span><span class=\"ls13_13 ws19_13\">0,<span class=\"__13 _989\"></span>2<span class=\"__13 _1012\"> </span>0,1<span class=\"__13 _1169\"> </span></span>14,1<span class=\"__13 _1055\"> </span><span class=\"ls11_13 ws17_13\">78,7<span class=\"__13 _1c0\"> </span></span></span>Summa<span class=\"__13 _7b_5\"> </span><span class=\"ls43_5 ws65_2\">74<span class=\"__13 _989\"></span>,4<span class=\"__13 _1055\"> </span></span>16,4<span class=\"__13 _1077\"> </span><span class=\"ls12_13 ws18_13\">23,<span class=\"__13 _989\"></span>5<span class=\"__13 _1055\"> </span><span class=\"ls4c_1 ws66_2\">1<span class=\"__13 _989\"></span>9,<span class=\"__13 _1053\"></span>6<span class=\"__13 _17a_2\"> </span><span class=\"ls4d_1 ws67_2\">7,<span class=\"__13 _1053\"> </span>5<span class=\"__13 _1054\"> </span></span></span></span>4,5<span class=\"__13 _fe_3\"> </span>2,5<span class=\"__13 _1047\"> </span>-42,8<span class=\"__13 _1071\"> </span><span class=\"ls23_10 ws5c_2\">0,0<span class=\"__13 _1059\"> </span><span class=\"ls4a_2 ws63_2\">4<span class=\"__13 _989\"></span>5<span class=\"__13 _989\"></span>,9<span class=\"__13 _1064\"> </span></span></span>151,6<span class=\"__13 _1c0\"> </span>1) Inkl<span class=\"__13 _990\"></span>usive elim<span class=\"__13 _990\"></span>inering av<span class=\"__13 _990\"></span> interna<span class=\"__13 _990\"></span> fordringar<span class=\"__13 _990\"></span> och skulder<span class=\"__13 _1033\"></span>. 2)  <span class=\"__13 _1034\"></span>B<span class=\"__13 _989\"></span>elo<span class=\"__13 _989\"></span>ppe<span class=\"__13 _989\"></span>n avse<span class=\"__13 _989\"></span>r s\u00e4k<span class=\"__13 _989\"></span>ring<span class=\"__13 _989\"></span>ar f\u00f6r<span class=\"__13 _989\"></span>e avdra<span class=\"__13 _989\"></span>g f\u00f6r ska<span class=\"__13 _989\"></span>tt<span class=\"__13 _989\"></span>. Net<span class=\"__13 _989\"></span>toinve<span class=\"__13 _989\"></span>ster<span class=\"__13 _989\"></span>inga<span class=\"__13 _989\"></span>r i utla<span class=\"__13 _989\"></span>ndet va<span class=\"__13 _989\"></span>luta<span class=\"__13 _989\"></span>s\u00e4kr<span class=\"__13 _989\"></span>as til<span class=\"__13 _989\"></span>l vis<span class=\"__13 _989\"></span>s del ge<span class=\"__13 _989\"></span>nom va<span class=\"__13 _989\"></span>lutal<span class=\"__13 _989\"></span>\u00e5n oc<span class=\"__13 _989\"></span>h valut<span class=\"__13 _989\"></span>aterm<span class=\"__13 _989\"></span>ins<span class=\"__13 _989\"></span>kontra<span class=\"__13 _989\"></span>kt, s<span class=\"__13 _989\"></span>e \u00e4ven n<span class=\"__13 _989\"></span>ot 6. S<span class=\"__13 _989\"></span>\u00e4kri<span class=\"__13 _989\"></span>ng av ne<span class=\"__13 _989\"></span>ttoi<span class=\"__13 _989\"></span>nveste<span class=\"__13 _989\"></span>ring<span class=\"__13 _989\"></span>ar ge<span class=\"__13 _989\"></span>nom va<span class=\"__13 _989\"></span>lutal<span class=\"__13 _989\"></span>\u00e5n fr\u00e4<span class=\"__13 _989\"></span>mst i G<span class=\"__13 _989\"></span>BP up<span class=\"__13 _989\"></span>pg\u00e5r t<span class=\"__13 _989\"></span>ill 90 M<span class=\"__13 _989\"></span>kr. 3)<span class=\"__13 _990\"></span> De respektive<span class=\"__13 _990\"></span> valutorna<span class=\"__13 _1033\"></span> b<span class=\"__13 _989\"></span>er\u00e4knas<span class=\"__13 _1033\"></span> inklusive koncernm\u00e4ssig<span class=\"__13 _990\"></span> goodwill och<span class=\"__13 _990\"></span> nettot<span class=\"__13 _990\"></span> av koncernm\u00e4ssiga<span class=\"__13 _990\"></span> \u00f6verv\u00e4rden<span class=\"__13 _1033\"></span> ef<span class=\"__13 _989\"></span>ter<span class=\"__13 _1033\"></span> avdrag f\u00f6r<span class=\"__13 _990\"></span> uppskjuten sk<span class=\"__13 _1033\"></span>att<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span>2021<span class=\"__13 _1170\"> </span><span class=\"ls3d_5 ws52_4\">USD<span class=\"__13 _1150\"> </span><span class=\"ls3_13 ws4_13\">EUR<span class=\"__13 _1088\"> </span>GBP<span class=\"__13 _ac_2\"> </span>NOK<span class=\"__13 _a4_2\"> </span><span class=\"ls4b_2 ws64_2\">CZK<span class=\"__13 _1150\"> </span></span>PLN<span class=\"__13 _1156\"> </span>\u00d6vriga<span class=\"__13 _1157\"> </span>Summa<span class=\"__13 _1c0\"> </span></span></span>Int<span class=\"__13 _990\"></span>\u00e4kter<span class=\"__13 _1171\"> </span><span class=\"ws5_13\">-4 195<span class=\"__13 _1088\"> </span><span class=\"ls22_10 ws51_4\">-455<span class=\"__13 _1172\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _989\"></span>0<span class=\"__13 _16a_2\"> </span><span class=\"ls2b_10 ws38_10\">289<span class=\"__13 _11e_2\"> </span></span>-1<span class=\"__13 _989\"></span>3<span class=\"__13 _a4_2\"> </span></span></span></span>-218<span class=\"__13 _1159\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _1150\"> </span></span><span class=\"ws5_13\">-4 603<span class=\"__13 _1c0\"> </span></span>R\u00f6rels<span class=\"__13 _990\"></span>eresultat<span class=\"__13 _1101\"> </span><span class=\"ls14_13 ws1a_13\">-1<span class=\"__13 _989\"></span>74<span class=\"__13 _1173\"> </span></span>-34<span class=\"__13 _1159\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _1161\"> </span></span>15<span class=\"__13 _1159\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _16e_2\"> </span>-1<span class=\"__13 _989\"></span>1<span class=\"__13 _16d_2\"> </span></span>5<span class=\"__13 _16e_2\"> </span>-201<span class=\"__13 _1c0\"> </span>Resultat e<span class=\"__13 _990\"></span>fter finansne<span class=\"__13 _990\"></span>tto<span class=\"__13 _ea_3\"> </span><span class=\"ls22_10 ws51_4\">-<span class=\"__13 _989\"></span>445<span class=\"__13 _1174\"> </span></span><span class=\"ws1_13\">-29<span class=\"__13 _1159\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _1161\"> </span></span>16<span class=\"__13 _1159\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _1172\"> </span>-1<span class=\"__13 _989\"></span>0<span class=\"__13 _16d_2\"> </span></span>3<span class=\"__13 _1160\"> </span><span class=\"ls3c_5 ws4f_5\">-<span class=\"__13 _989\"></span>4<span class=\"__13 _989\"></span>67<span class=\"__13 _1c0\"> </span></span></span>Periodens result<span class=\"__13 _990\"></span>at<span class=\"__13 _2d_9\"> </span><span class=\"ws1_13\">-405<span class=\"__13 _1174\"> </span><span class=\"lsc_13 ws1c_13\">-<span class=\"__13 _989\"></span>25<span class=\"__13 _16f_2\"> </span></span>0<span class=\"__13 _a1_3\"> </span>12<span class=\"__13 _1159\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _11e_2\"> </span>-1<span class=\"__13 _989\"></span>2<span class=\"__13 _16d_2\"> </span></span>3<span class=\"__13 _1175\"> </span><span class=\"ls2b_10 ws38_10\">-4<span class=\"__13 _989\"></span>28<span class=\"__13 _1c0\"> </span></span></span>Resultatr\u00e4kni<span class=\"__13 _990\"></span>ngen<span class=\"__13 _1c0\"> </span>Ge<span class=\"__13 _989\"></span>noms<span class=\"__13 _989\"></span>nitt<span class=\"__13 _989\"></span>sku<span class=\"__13 _989\"></span>rse<span class=\"__13 _989\"></span>n unde<span class=\"__13 _989\"></span>r \u00e5ret f\u00f6<span class=\"__13 _989\"></span>r svens<span class=\"__13 _989\"></span>ka krona<span class=\"__13 _989\"></span>n mot konc<span class=\"__13 _989\"></span>ern<span class=\"__13 _989\"></span>ens \u00f6vr<span class=\"__13 _989\"></span>iga val<span class=\"__13 _989\"></span>utor ha<span class=\"__13 _989\"></span>r f\u00f6rsva<span class=\"__13 _989\"></span>gat<span class=\"__13 _989\"></span>s gente<span class=\"__13 _989\"></span>mot sam<span class=\"__13 _989\"></span>tliga valu<span class=\"__13 _989\"></span>tor. T<span class=\"__13 _e5_3\"></span>ot<span class=\"__13 _989\"></span>alt blev va<span class=\"__13 _989\"></span>lutap<span class=\"__13 _989\"></span>\u00e5verka<span class=\"__13 _989\"></span>n p\u00e5 konc<span class=\"__13 _989\"></span>erne<span class=\"__13 _989\"></span>ns int\u00e4<span class=\"__13 _989\"></span>kter 14 072 (-<span class=\"__13 _989\"></span>4 603) Mk<span class=\"__13 _989\"></span>r vilket m<span class=\"__13 _989\"></span>otsvar<span class=\"__13 _989\"></span>ar 9<span class=\"__13 _1033\"></span>,8 (-2,9<span class=\"__13 _990\"></span>) pr<span class=\"__13 _989\"></span>ocen<span class=\"__13 _989\"></span>t. T<span class=\"__13 _1033\"></span>o<span class=\"__13 _989\"></span>talt upp<span class=\"__13 _989\"></span>gic<span class=\"__13 _989\"></span>k valutae<span class=\"__13 _989\"></span>ffek<span class=\"__13 _989\"></span>ten p<span class=\"__13 _989\"></span>\u00e5 konce<span class=\"__13 _989\"></span>rne<span class=\"__13 _989\"></span>ns r\u00f6re<span class=\"__13 _989\"></span>lse<span class=\"__13 _989\"></span>resu<span class=\"__13 _989\"></span>ltat till 5<span class=\"__13 _989\"></span>87 (<span class=\"__13 _990\"></span>-201) Mk<span class=\"__13 _989\"></span>r vilket m<span class=\"__13 _989\"></span>otsvar<span class=\"__13 _989\"></span>ar 7<span class=\"__13 _e5_3\"></span>,<span class=\"__13 _989\"></span>1 (<span class=\"__13 _990\"></span>-1,6) pro<span class=\"__13 _989\"></span>cent<span class=\"__13 _989\"></span>. Se v<span class=\"__13 _989\"></span>idare tabell nedan.<span class=\"__13 _1c0\"> </span>Koncern\u00f6<span class=\"__13 _990\"></span>versikt<span class=\"__13 _1035\"> </span>V<span class=\"__13 _1033\"></span>erksamhet<span class=\"__13 _1036\"> </span>Bolagsstyrning<span class=\"__13 _1035\"> </span>H\u00e5llbarhet<span class=\"__13 _1037\"> </span><span class=\"ff1_13\">Finansiell information<span class=\"__13 _1c0\"> </span></span>1<span class=\"__13 _989\"></span>74<span class=\"__13 _989\"></span> <span class=\"__13 _1038\"> </span><span class=\"fs3_13 ls1_13 ws1_13\">Skanska <span class=\"__13 _990\"></span>\u00c5rs- och h\u00e5llbarhetsredovisning 2022<span class=\"__13 _1c0\"> </span></span>Finansiell analys  <span class=\"__13 _4a_9\"> </span> Koncernr<span class=\"__13 _1033\"></span>esultat  <span class=\"__13 _4a_9\"> </span> <span class=\"ff1_13\">Noter</span>  <span class=\"__13 _4a_9\"> </span> Nya ers\u00e4ttningsriktlinjer <span class=\"__13 _4a_9\"> </span>Revisionsber<span class=\"__13 _990\"></span>\u00e4ttelse  <span class=\"__13 _4a_9\"> </span> Revisorns h\u00e5llbarhe<span class=\"__13 _990\"></span>tsrapport <span class=\"__13 _4a_9\"> </span> Kv<span class=\"__13 _990\"></span>artalsinf<span class=\"__13 _990\"></span>ormation  <span class=\"__13 _4a_9\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__13 _990\"></span>ester<span class=\"__13 _990\"></span>arkalender  <span class=\"__13 _4a_9\"> </span> Adr<span class=\"__13 _990\"></span>esser<span class=\"__13 _1c0\"> </span><div class=\"t_13 m0_13 h6_13 ff3_12 fs4_13 fc2_11 sc0_13 ls25_10 ws1_13\" style=\"left:0.009986877px; bottom:653.5712px;\">Not 34. V<span class=\"__13 _1033\"></span>alutakurser<span class=\"__13 _990\"></span>, samt e<span class=\"__13 _990\"></span>ffekt av \u00e4ndrade valutakurser f<span class=\"__13 _990\"></span>orts.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:0.009986877px; bottom:205.16338px;\">Mdr kr<span class=\"__13 _1176\"> </span><span class=\"ls3_13 ws4_13\">+/-10%<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws4_13\" style=\"left:456.6624px; bottom:215.56467px;\">varav<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws6_13\" style=\"left:430.66373px; bottom:205.16338px;\">USD +/-<span class=\"__13 _990\"></span>10%<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:190.42137px;\">Int<span class=\"__13 _990\"></span>\u00e4kter<span class=\"__13 _1177\"> </span><span class=\"ws5_13\">+/- 13,3<span class=\"__13 _1078\"> </span>+/- 7<span class=\"__13 _e5_3\"></span>,1<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:175.67937px;\">R\u00f6rels<span class=\"__13 _990\"></span>eresultat<span class=\"__13 _1178\"> </span><span class=\"ws5_13\">+/- 0,<span class=\"__13 _1033\"></span>7<span class=\"__13 _c5_3\"> </span>+/- 0<span class=\"__13 _990\"></span>,2<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:160.93738px;\">Eget k<span class=\"__13 _1033\"></span>apital <span class=\"__13 _dc_3\"> </span>+/- 2,8<span class=\"__13 _e8_3\"> </span>+/- 1,2<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:146.19537px;\">Netto<span class=\"__13 _990\"></span>for<span class=\"__13 _990\"></span>dran/<span class=\"__13 _990\"></span>nettoskuld<span class=\"__13 _4c_7\"> </span><span class=\"ws5_13\">+/- 0<span class=\"__13 _990\"></span>,2<span class=\"__13 _1049\"> </span>+/- 0,4<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls28_10 ws34_10\" style=\"left:0.009986877px; bottom:125.611176px;\">\u00d6vrigt<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.009986877px; bottom:114.56377px;\">F\u00f6r up<span class=\"__13 _989\"></span>pgif<span class=\"__13 _989\"></span>t om f\u00f6r<span class=\"__13 _989\"></span>\u00e4ndr<span class=\"__13 _989\"></span>inge<span class=\"__13 _989\"></span>n av omr<span class=\"__13 _989\"></span>\u00e4knin<span class=\"__13 _989\"></span>gsre<span class=\"__13 _989\"></span>ser<span class=\"__13 _989\"></span>ven i Ege<span class=\"__13 _989\"></span>t kapital h<span class=\"__13 _989\"></span>\u00e4nvis<span class=\"__13 _989\"></span>as till n<span class=\"__13 _989\"></span>ot 26.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws6_13\" style=\"left:0.009986877px; bottom:602.31586px;\">2021<span class=\"__13 _990\"></span>-12-31, Mdr kr<span class=\"__13 _f9_3\"> </span><span class=\"ls3d_5 ws52_4\">USD<span class=\"__13 _1077\"> </span></span><span class=\"ws4_13\">GBP<span class=\"__13 _1077\"> </span>EUR<span class=\"__13 _c6_3\"> </span>NOK<span class=\"__13 _1059\"> </span><span class=\"ls4b_2 ws64_2\">CZK<span class=\"__13 _1077\"> </span></span>PLN<span class=\"__13 _1059\"> </span>DKK<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws4_13\" style=\"left:731.013px; bottom:623.11847px;\">\u00d6vriga<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws4_13\" style=\"left:717.5268px; bottom:612.71716px;\">utl\u00e4ndska<span class=\"__13 _990\"></span> </div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws4_13\" style=\"left:725.08887px; bottom:602.31586px;\">valutor<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h9_13 ff1_13 fs5_13 fc0_13 sc0_13 ls3e_5 ws55_4\" style=\"left:754.7566px; bottom:605.3461px;\">1)<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws4_13\" style=\"left:791.5338px; bottom:623.11584px;\">S\u00e4kringar<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws6_13\" style=\"left:784.56323px; bottom:612.71454px;\">av utl\u00e4ndsk </div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws4_13\" style=\"left:801.4437px; bottom:602.31323px;\">valuta<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h9_13 ff1_13 fs5_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:827.89496px; bottom:605.3461px;\">2)<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws4_13\" style=\"left:889.5766px; bottom:602.31586px;\">SEK<span class=\"__13 _e6_3\"> </span>Summa<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:588.1198px;\">Tillg\u00e5ngar<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:573.9238px;\">Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__13 _1164\"> </span><span class=\"ws1_13\">1,8<span class=\"__13 _1057\"> </span><span class=\"ls13_13 ws19_13\">0,4<span class=\"__13 _1051\"> </span>0,<span class=\"__13 _989\"></span>5<span class=\"__13 _1057\"> </span></span>2,3<span class=\"__13 _1051\"> </span><span class=\"ls13_13 ws19_13\">0,5<span class=\"__13 _17a_2\"> </span>0,1<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1012\"> </span>0,1<span class=\"__13 _1165\"> </span></span>1,6<span class=\"__13 _1012\"> </span><span class=\"ls26_10 ws32_10\">7,<span class=\"__13 _1053\"></span>3<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:559.72784px;\">Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__13 _e5_3\"></span>, </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:548.6804px;\">nyttjander<span class=\"__13 _990\"></span>\u00e4tter<span class=\"__13 _18a_2\"> </span><span class=\"ls11_13 ws17_13\">0,7<span class=\"__13 _1054\"> </span>0,7<span class=\"__13 _1057\"> </span><span class=\"ls13_13 ws19_13\">0,<span class=\"__13 _989\"></span>4<span class=\"__13 _1051\"> </span>0,5<span class=\"__13 _1051\"> </span>0,2<span class=\"__13 _1012\"> </span>0,<span class=\"__13 _989\"></span>1<span class=\"__13 _1057\"> </span>0,0<span class=\"__13 _4d_7\"> </span>-<span class=\"__13 _989\"></span>0,1<span class=\"__13 _1167\"> </span>0,8<span class=\"__13 _1051\"> </span><span class=\"lsb_13 ws31_10\">3,<span class=\"__13 _989\"></span>3<span class=\"__13 _1c0\"> </span></span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:534.48444px;\">Immateriella tillg\u00e5ngar<span class=\"__13 _a5_2\"> </span><span class=\"ls13_13 ws19_13\">0,6<span class=\"__13 _1012\"> </span><span class=\"lsd_13 ws30_10\">1,4<span class=\"__13 _1057\"> </span></span>0,<span class=\"__13 _989\"></span>6<span class=\"__13 _1012\"> </span></span><span class=\"ws1_13\">1,2<span class=\"__13 _1054\"> </span><span class=\"ls13_13 ws19_13\">0,1<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _4d_7\"> </span>-<span class=\"__13 _989\"></span>0,1<span class=\"__13 _1167\"> </span>0,8<span class=\"__13 _1057\"> </span></span>4,6<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:520.28845px;\">Aktier och andelar<span class=\"__13 _18b_2\"> </span><span class=\"ls11_13 ws17_13\">0,7<span class=\"__13 _1051\"> </span><span class=\"ls13_13 ws19_13\">0,0<span class=\"__13 _1012\"> </span>0,1<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1012\"> </span>0,1<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1057\"> </span>0,0<span class=\"__13 _1012\"> </span>0,1<span class=\"__13 _1165\"> </span></span></span><span class=\"ws1_13\">1,2<span class=\"__13 _1057\"> </span>2,2<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:506.09247px;\">R\u00e4n<span class=\"__13 _990\"></span>teb\u00e4rande f<span class=\"__13 _990\"></span>ordringar<span class=\"__13 _17c_2\"> </span><span class=\"ws1_13\">34,5<span class=\"__13 _fe_3\"> </span>4,8<span class=\"__13 _1057\"> </span><span class=\"ls13_13 ws19_13\">4,0<span class=\"__13 _1054\"> </span></span>5,5<span class=\"__13 _1057\"> </span>2,5<span class=\"__13 _17a_2\"> </span><span class=\"ls11_13 ws17_13\">1<span class=\"__13 _989\"></span>,7<span class=\"__13 _1057\"> </span><span class=\"ls13_13 ws19_13\">0,0<span class=\"__13 _f5_3\"> </span></span></span>-<span class=\"__13 _989\"></span>41,2<span class=\"__13 _18c_2\"> </span><span class=\"ls11_13 ws17_13\">10,7<span class=\"__13 _6a_8\"> </span></span>22,5<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:491.89645px;\">Oms\u00e4ttningsfas<span class=\"__13 _990\"></span>tigheter<span class=\"__13 _1165\"> </span>8,3<span class=\"__13 _1057\"> </span>2,6<span class=\"__13 _1055\"> </span>14,4<span class=\"__13 _1057\"> </span>4,2<span class=\"__13 _1054\"> </span>1,6<span class=\"__13 _1012\"> </span><span class=\"lsd_13 ws30_10\">1,4<span class=\"__13 _1054\"> </span></span>1,5<span class=\"__13 _1012\"> </span><span class=\"ls13_13 ws19_13\">0,1<span class=\"__13 _18c_2\"> </span></span>15,6<span class=\"__13 _d8_3\"> </span><span class=\"ls36_6 ws45_8\">4<span class=\"__13 _989\"></span>9,<span class=\"__13 _989\"></span>7<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:477.70044px;\">Oms\u00e4ttningsfas<span class=\"__13 _990\"></span>tigheter<span class=\"__13 _e5_3\"></span>, nyttjander\u00e4tt<span class=\"__13 _990\"></span>er<span class=\"__13 _1018\"> </span><span class=\"ws1_13\">2,2<span class=\"__13 _fe_3\"> </span><span class=\"ls13_13 ws19_13\">0,0<span class=\"__13 _1051\"> </span>0,4<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1012\"> </span>0,1<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1012\"> </span>0,1<span class=\"__13 _1167\"> </span>0,5<span class=\"__13 _1054\"> </span><span class=\"lsb_13 ws31_10\">3,3<span class=\"__13 _1c0\"> </span></span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:463.50446px;\">Icke r<span class=\"__13 _990\"></span>\u00e4nteb\u00e4r<span class=\"__13 _990\"></span>ande for<span class=\"__13 _990\"></span>dringar<span class=\"__13 _18d_2\"> </span><span class=\"ws1_13\">16,1<span class=\"__13 _1057\"> </span><span class=\"ls13_13 ws19_13\">3,0<span class=\"__13 _17a_2\"> </span><span class=\"ls15_13 ws1b_13\">3,1<span class=\"__13 _1051\"> </span><span class=\"lsb_13 ws31_10\">3,<span class=\"__13 _989\"></span>8<span class=\"__13 _1054\"> </span></span></span></span>1,6<span class=\"__13 _1051\"> </span><span class=\"ls4a_2 ws63_2\">0<span class=\"__13 _989\"></span>,9<span class=\"__13 _1057\"> </span><span class=\"ls13_13 ws19_13\">0,0<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1167\"> </span></span></span>6,6<span class=\"__13 _d8_3\"> </span><span class=\"ls15_13 ws1b_13\">35<span class=\"__13 _989\"></span>,1<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:449.30844px;\">Likvida medel<span class=\"__13 _de_3\"> </span><span class=\"ws1_13\">1,6<span class=\"__13 _fe_3\"> </span><span class=\"ls13_13 ws19_13\">0,0<span class=\"__13 _17a_2\"> </span>0,1<span class=\"__13 _1012\"> </span>0,1<span class=\"__13 _17a_2\"> </span>0,1<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1057\"> </span>0,0<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1035\"> </span><span class=\"ls36_6 ws45_8\">9,<span class=\"__13 _989\"></span>1<span class=\"__13 _f2_3\"> </span></span></span>11,0<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:435.11246px;\">Summa<span class=\"__13 _7b_5\"> </span>66,5<span class=\"__13 _6a_8\"> </span>12,9<span class=\"__13 _1077\"> </span><span class=\"ls12_13 ws18_13\">23,6<span class=\"__13 _5d_8\"> </span></span>17<span class=\"__13 _e5_3\"></span>,6<span class=\"__13 _1051\"> </span><span class=\"ls11_13 ws17_13\">6,7<span class=\"__13 _fe_3\"> </span></span>4,3<span class=\"__13 _1054\"> </span>1,5<span class=\"__13 _6b_7\"> </span>-41,0<span class=\"__13 _1071\"> </span><span class=\"ls23_10 ws5c_2\">0,0<span class=\"__13 _1077\"> </span><span class=\"ls4a_2 ws63_2\">4<span class=\"__13 _989\"></span>6<span class=\"__13 _989\"></span>,9<span class=\"__13 _18e_2\"> </span><span class=\"ls4c_1 ws66_2\">1<span class=\"__13 _989\"></span>3<span class=\"__13 _1053\"></span>9,<span class=\"__13 _989\"></span>0<span class=\"__13 _1c0\"> </span></span></span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:0.009986877px; bottom:406.72043px;\">Eget k<span class=\"__13 _1033\"></span>apital och Skulder<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:392.52444px;\">Eget k<span class=\"__13 _1033\"></span>apital h\u00e4nf\u00f6rligt till aktie\u00e4garna<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h7_13 ff2_13 fs5_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:146.39012px; bottom:395.56516px;\">3)<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:227.54639px; bottom:392.53485px;\">14,0<span class=\"__13 _1054\"> </span>1,8<span class=\"__13 _1054\"> </span><span class=\"ls15_13 ws1b_13\">4,1<span class=\"__13 _1051\"> </span></span>5,2<span class=\"__13 _1054\"> </span><span class=\"ls11_13 ws17_13\">2,7<span class=\"__13 _1051\"> </span><span class=\"ls13_13 ws19_13\">0,<span class=\"__13 _989\"></span>3<span class=\"__13 _1012\"> </span></span></span>1,5<span class=\"__13 _fe_3\"> </span><span class=\"ls13_13 ws19_13\">0,0<span class=\"__13 _1122\"> </span>-<span class=\"__13 _989\"></span>0,1<span class=\"__13 _5d_8\"> </span></span>15,<span class=\"__13 _990\"></span>9<span class=\"__13 _1059\"> </span><span class=\"lsd_13 ws30_10\">45,4<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:378.33884px;\">Innehav utan best<span class=\"__13 _990\"></span>\u00e4mmande inflytande<span class=\"__13 _1b_11\"> </span><span class=\"ls13_13 ws19_13\">0,0<span class=\"__13 _1057\"> </span>0,0<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1012\"> </span>0,1<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1057\"> </span>0,0<span class=\"__13 _1051\"> </span>0,0<span class=\"__13 _1167\"> </span>0,0<span class=\"__13 _1012\"> </span>0,1<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:364.14285px;\">R\u00e4n<span class=\"__13 _990\"></span>teb\u00e4rande skulder<span class=\"__13 _1093\"> </span><span class=\"ls13_13 ws19_13\">24<span class=\"__13 _989\"></span>,0<span class=\"__13 _1057\"> </span>4<span class=\"__13 _989\"></span>,0<span class=\"__13 _1055\"> </span></span><span class=\"ws1_13\">12,6<span class=\"__13 _1051\"> </span><span class=\"lsb_13 ws31_10\">3,3<span class=\"__13 _1051\"> </span><span class=\"ls13_13 ws19_13\">0,2<span class=\"__13 _1012\"> </span></span></span>1,3<span class=\"__13 _1057\"> </span><span class=\"ls13_13 ws19_13\">0,0<span class=\"__13 _f5_3\"> </span></span>-<span class=\"__13 _989\"></span>41,4<span class=\"__13 _1054\"> </span><span class=\"ls13_13 ws19_13\">0,1<span class=\"__13 _5d_8\"> </span></span>16,9<span class=\"__13 _1055\"> </span>21,<span class=\"__13 _1033\"></span>0<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:349.94684px;\">R\u00e4n<span class=\"__13 _990\"></span>tefria skulder<span class=\"__13 _14b_2\"> </span><span class=\"ws1_13\">28,5<span class=\"__13 _1006\"> </span><span class=\"ls26_10 ws32_10\">7,<span class=\"__13 _1053\"></span>1<span class=\"__13 _1012\"> </span><span class=\"ls4a_2 ws63_2\">6<span class=\"__13 _989\"></span>,9<span class=\"__13 _1026\"> </span><span class=\"ls36_6 ws45_8\">9,<span class=\"__13 _989\"></span>1<span class=\"__13 _17a_2\"> </span><span class=\"ls11_13 ws17_13\">3,7<span class=\"__13 _1054\"> </span>2<span class=\"__13 _989\"></span>,7<span class=\"__13 _1057\"> </span><span class=\"ls13_13 ws19_13\">0,0<span class=\"__13 _1051\"> </span>0,4<span class=\"__13 _1169\"> </span></span></span></span></span></span>14,1<span class=\"__13 _1059\"> </span>72,5<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:335.75085px;\">Summa<span class=\"__13 _7b_5\"> </span>66,5<span class=\"__13 _6a_8\"> </span>12,9<span class=\"__13 _1077\"> </span><span class=\"ls12_13 ws18_13\">23,6<span class=\"__13 _5d_8\"> </span></span>17<span class=\"__13 _e5_3\"></span>,6<span class=\"__13 _1051\"> </span><span class=\"ls11_13 ws17_13\">6,7<span class=\"__13 _fe_3\"> </span></span>4,3<span class=\"__13 _1054\"> </span>1,5<span class=\"__13 _18e_2\"> </span>-41,0<span class=\"__13 _1071\"> </span><span class=\"ls23_10 ws5c_2\">0,0<span class=\"__13 _1059\"> </span><span class=\"ls4a_2 ws63_2\">4<span class=\"__13 _989\"></span>6,9<span class=\"__13 _18e_2\"> </span><span class=\"ls4c_1 ws66_2\">1<span class=\"__13 _1053\"></span>3<span class=\"__13 _989\"></span>9,<span class=\"__13 _989\"></span>0<span class=\"__13 _1c0\"> </span></span></span></span></div><div class=\"t_13 m0_13 h8_13 ff2_13 fs4_13 fc0_13 sc0_13 ls2e_8 ws3c_9\" style=\"left:0.009986877px; bottom:316.4643px;\">1) Inkl<span class=\"__13 _990\"></span>usive elim<span class=\"__13 _990\"></span>inering av<span class=\"__13 _990\"></span> interna<span class=\"__13 _990\"></span> fordringar<span class=\"__13 _990\"></span> och skulder<span class=\"__13 _1033\"></span>. </div><div class=\"t_13 m0_13 h8_13 ff2_13 fs4_13 fc0_13 sc0_13 ls1_13 ws3b_9\" style=\"left:0.009986877px; bottom:304.8735px;\">2)  <span class=\"__13 _1034\"></span>B<span class=\"__13 _989\"></span>elo<span class=\"__13 _989\"></span>ppe<span class=\"__13 _989\"></span>n avse<span class=\"__13 _989\"></span>r s\u00e4k<span class=\"__13 _989\"></span>ring<span class=\"__13 _989\"></span>ar f\u00f6r<span class=\"__13 _989\"></span>e avdra<span class=\"__13 _989\"></span>g f\u00f6r ska<span class=\"__13 _989\"></span>tt<span class=\"__13 _989\"></span>. Net<span class=\"__13 _989\"></span>toinve<span class=\"__13 _989\"></span>ster<span class=\"__13 _989\"></span>inga<span class=\"__13 _989\"></span>r i utla<span class=\"__13 _989\"></span>ndet va<span class=\"__13 _989\"></span>luta<span class=\"__13 _989\"></span>s\u00e4kr<span class=\"__13 _989\"></span>as til<span class=\"__13 _989\"></span>l vis<span class=\"__13 _989\"></span>s del ge<span class=\"__13 _989\"></span>nom va<span class=\"__13 _989\"></span>lutal<span class=\"__13 _989\"></span>\u00e5n oc<span class=\"__13 _989\"></span>h valut<span class=\"__13 _989\"></span>aterm<span class=\"__13 _989\"></span>ins<span class=\"__13 _989\"></span>kontra<span class=\"__13 _989\"></span>kt, s<span class=\"__13 _989\"></span>e \u00e4ven n<span class=\"__13 _989\"></span>ot 6. S<span class=\"__13 _989\"></span>\u00e4kri<span class=\"__13 _989\"></span>ng av ne<span class=\"__13 _989\"></span>ttoi<span class=\"__13 _989\"></span>nveste<span class=\"__13 _989\"></span>ring<span class=\"__13 _989\"></span>ar ge<span class=\"__13 _989\"></span>nom va<span class=\"__13 _989\"></span>lutal<span class=\"__13 _989\"></span>\u00e5n fr\u00e4<span class=\"__13 _989\"></span>mst i G<span class=\"__13 _989\"></span>BP up<span class=\"__13 _989\"></span>pg\u00e5r t<span class=\"__13 _989\"></span>ill 85 M<span class=\"__13 _989\"></span>kr. </div><div class=\"t_13 m0_13 h8_13 ff2_13 fs4_13 fc0_13 sc0_13 ls2e_8 ws3c_9\" style=\"left:0.009986877px; bottom:293.2827px;\">3)<span class=\"__13 _990\"></span> De respektive<span class=\"__13 _990\"></span> valutorna<span class=\"__13 _1033\"></span> b<span class=\"__13 _989\"></span>er\u00e4knas<span class=\"__13 _1033\"></span> inklusive koncernm\u00e4ssig<span class=\"__13 _990\"></span> goodwill och<span class=\"__13 _990\"></span> nettot<span class=\"__13 _990\"></span> av koncernm\u00e4ssiga<span class=\"__13 _990\"></span> \u00f6verv\u00e4rden<span class=\"__13 _1033\"></span> ef<span class=\"__13 _989\"></span>ter<span class=\"__13 _1033\"></span> avdrag f\u00f6r<span class=\"__13 _990\"></span> uppskjuten sk<span class=\"__13 _1033\"></span>att<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2d_11\" style=\"left:0.009986877px; bottom:271.17932px;\">P\u00e5ve<span class=\"__13 _989\"></span>rkan p\u00e5 kon<span class=\"__13 _989\"></span>cer<span class=\"__13 _989\"></span>nen vi<span class=\"__13 _989\"></span>d f\u00f6r\u00e4<span class=\"__13 _989\"></span>ndri<span class=\"__13 _989\"></span>ng av SE<span class=\"__13 _989\"></span>K mot \u00f6v<span class=\"__13 _989\"></span>riga val<span class=\"__13 _989\"></span>utor s<span class=\"__13 _989\"></span>amt f\u00f6r<span class=\"__13 _989\"></span>\u00e4ndr<span class=\"__13 _989\"></span>ing av U<span class=\"__13 _989\"></span>SD m<span class=\"__13 _989\"></span>ot SE<span class=\"__13 _989\"></span>K<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.009986877px; bottom:260.13193px;\">F\u00f6lj<span class=\"__13 _989\"></span>ande k\u00e4n<span class=\"__13 _989\"></span>sli<span class=\"__13 _989\"></span>ghet<span class=\"__13 _989\"></span>sana<span class=\"__13 _989\"></span>lys vis<span class=\"__13 _989\"></span>ar p\u00e5 kon<span class=\"__13 _989\"></span>cer<span class=\"__13 _989\"></span>nens k\u00e4<span class=\"__13 _989\"></span>nsli<span class=\"__13 _989\"></span>ghet, b<span class=\"__13 _989\"></span>ase<span class=\"__13 _989\"></span>rad p<span class=\"__13 _989\"></span>\u00e5 2022 \u00e5r<span class=\"__13 _989\"></span>s resu<span class=\"__13 _989\"></span>ltatr\u00e4k<span class=\"__13 _989\"></span>ning o<span class=\"__13 _989\"></span>ch fi<span class=\"__13 _989\"></span>nans<span class=\"__13 _989\"></span>iella s<span class=\"__13 _989\"></span>t\u00e4lln<span class=\"__13 _989\"></span>ing, f\u00f6<span class=\"__13 _989\"></span>r ens<span class=\"__13 _989\"></span>idig f\u00f6<span class=\"__13 _989\"></span>r\u00e4ndr<span class=\"__13 _989\"></span>ing i S<span class=\"__13 _989\"></span>EK mot sa<span class=\"__13 _989\"></span>mtlig<span class=\"__13 _989\"></span>a valuto<span class=\"__13 _989\"></span>r med 10 pr<span class=\"__13 _989\"></span>oce<span class=\"__13 _989\"></span>nt samt e<span class=\"__13 _989\"></span>nsidi<span class=\"__13 _989\"></span>g f\u00f6r\u00e4n<span class=\"__13 _989\"></span>drin<span class=\"__13 _989\"></span>g i USD m<span class=\"__13 _989\"></span>ot SEK m<span class=\"__13 _989\"></span>ed 10 pro<span class=\"__13 _989\"></span>cent <span class=\"ws1_13\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.009986877px; bottom:249.08453px;\">(<span class=\"__13 _990\"></span>+ in<span class=\"__13 _989\"></span>neb\u00e4<span class=\"__13 _989\"></span>r en f\u00f6r<span class=\"__13 _989\"></span>svagn<span class=\"__13 _989\"></span>ing av S<span class=\"__13 _989\"></span>EK, - in<span class=\"__13 _989\"></span>neb<span class=\"__13 _989\"></span>\u00e4r en f\u00f6r<span class=\"__13 _989\"></span>st\u00e4r<span class=\"__13 _989\"></span>kning a<span class=\"__13 _989\"></span>v SEK<span class=\"__13 _989\"></span>).<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff2_13 fs1_13 fc1_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:726.297px;\">Koncern\u00f6<span class=\"__13 _990\"></span>versikt<span class=\"__13 _1035\"> </span>V<span class=\"__13 _1033\"></span>erksamhet<span class=\"__13 _1036\"> </span>Bolagsstyrning<span class=\"__13 _1035\"> </span>H\u00e5llbarhet<span class=\"__13 _1037\"> </span><span class=\"ff1_13\">Finansiell information<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h5_13 ff2_13 fs2_13 fc1_13 sc0_13 ls4f_1 ws69_1\" style=\"left:0.009986877px; bottom:2.079193px;\">175 <span class=\"__13 _1038\"> </span><span class=\"fs3_13 ls1_13 ws1_13\">Skanska <span class=\"__13 _990\"></span>\u00c5rs- och h\u00e5llbarhetsredovisning 2022<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff2_13 fs1_13 fc1_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:698.65924px;\">Finansiell analys  <span class=\"__13 _4a_9\"> </span> Koncernr<span class=\"__13 _1033\"></span>esultat  <span class=\"__13 _4a_9\"> </span> <span class=\"ff1_13\">Noter</span>  <span class=\"__13 _4a_9\"> </span> Nya ers\u00e4ttningsriktlinjer <span class=\"__13 _4a_9\"> </span>Revisionsber<span class=\"__13 _990\"></span>\u00e4ttelse  <span class=\"__13 _4a_9\"> </span> Revisorns h\u00e5llbarhe<span class=\"__13 _990\"></span>tsrapport <span class=\"__13 _4a_9\"> </span> Kv<span class=\"__13 _990\"></span>artalsinf<span class=\"__13 _990\"></span>ormation  <span class=\"__13 _4a_9\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__13 _990\"></span>ester<span class=\"__13 _990\"></span>arkalender  <span class=\"__13 _4a_9\"> </span> Adr<span class=\"__13 _990\"></span>esser<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h2_13 ff1_13 fs0_13 fc0_13 sc0_13 ls0_13 ws0_13\" style=\"left:0.009986877px; bottom:649.6712px;\">Not 3<span class=\"__13 _989\"></span>5.<span class=\"ff2_13 ls1_13 ws1_13\"> K<span class=\"__13 _990\"></span>assafl\u00f6desanalys<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls21_10 ws2c_12\" style=\"left:0.009986877px; bottom:623.88104px;\">F\u00f6ru<span class=\"__13 _990\"></span>tom k<span class=\"__13 _1033\"></span>assafl\u00f6desanalysen<span class=\"__13 _990\"></span> som uppr<span class=\"__13 _990\"></span>\u00e4ttas en<span class=\"__13 _990\"></span>ligt I<span class=\"__13 _990\"></span>AS 7 K<span class=\"__13 _1033\"></span>assafl\u00f6desanalys,<span class=\"__13 _1033\"></span> visas i Sk<span class=\"__13 _990\"></span>anska<span class=\"__13 _990\"></span> en k<span class=\"__13 _1033\"></span>as<span class=\"__13 _989\"></span>saf<span class=\"__13 _990\"></span>l\u00f6desanalys<span class=\"__13 _1033\"></span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:0.009986877px; bottom:612.8336px;\">som uppr\u00e4tt<span class=\"__13 _990\"></span>ats uti<span class=\"__13 _990\"></span>fr\u00e5n den<span class=\"__13 _1033\"></span> verksamhet som<span class=\"__13 _990\"></span> de respektive<span class=\"__13 _1033\"></span> verksamhetsgrenarna<span class=\"__13 _990\"></span> bedriver<span class=\"__13 _1033\"></span>. Denna k<span class=\"__13 _990\"></span>assafl\u00f6desanalys </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:0.009986877px; bottom:601.7862px;\">ben\u00e4mns \u201dK<span class=\"__13 _990\"></span>oncernens operati<span class=\"__13 _990\"></span>va k<span class=\"__13 _1033\"></span>as<span class=\"__13 _989\"></span>safl\u00f6desana<span class=\"__13 _990\"></span>lys\u201d<span class=\"__13 _1033\"></span>. K<span class=\"__13 _990\"></span>opplingen mellan<span class=\"__13 _1033\"></span> de respektive k<span class=\"__13 _990\"></span>assafl\u00f6desanalyserna f<span class=\"__13 _990\"></span>ramg\u00e5r </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws4a_5\" style=\"left:0.009986877px; bottom:590.73883px;\">nedan.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws6_13\" style=\"left:0.009986877px; bottom:567.656px;\">Justeringar f<span class=\"__13 _1033\"></span>\u00f6r poster som ej ing\u00e5r <span class=\"ls1_13 ws1_13\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws6_13\" style=\"left:0.009986877px; bottom:557.2547px;\">i kassafl\u00f6det/<span class=\"__13 _e5_3\"></span>ska ing\u00e5 i kassafl\u00f6det<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 lsa_13 ws10_13\" style=\"left:385.0255px; bottom:543.0587px;\">2022<span class=\"__13 _6b_7\"> </span>2021<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:528.86273px;\">A<span class=\"__13 _990\"></span>v- och nedskrivningar samt \u00e5t<span class=\"__13 _990\"></span>erf\u00f6ring av nedskrivningar<span class=\"__13 _1067\"> </span><span class=\"ls15_13 wse_13\">2<span class=\"__13 _989\"></span> 789<span class=\"__13 _1047\"> </span></span>2 9<span class=\"__13 _990\"></span>66<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:514.66675px;\">Resultat s<span class=\"__13 _990\"></span>\u00e5lda anl\u00e4ggningstillg\u00e5ngar och oms\u00e4ttningsfas<span class=\"__13 _990\"></span>tigheter<span class=\"__13 _17c_2\"> </span>-5 6<span class=\"__13 _1033\"></span>74<span class=\"__13 _1049\"> </span>-6 057 </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:500.4707px;\">Resultat s<span class=\"__13 _990\"></span>\u00e5lda dotterf<span class=\"__13 _990\"></span>\u00f6ret<span class=\"__13 _990\"></span>ag<span class=\"__13 _18f_2\"> </span><span class=\"ws1_13\">-<span class=\"__13 _990\"></span>108<span class=\"__13 _7e_4\"> </span>-686 </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:486.27472px;\">Resultat e<span class=\"__13 _990\"></span>fter finansne<span class=\"__13 _990\"></span>tto fr\u00e5n join<span class=\"__13 _1033\"></span>t ventures och in<span class=\"__13 _990\"></span>tressef<span class=\"__13 _1033\"></span>\u00f6retag<span class=\"__13 _1179\"> </span><span class=\"ls22_10 ws51_4\">-453<span class=\"__13 _c6_3\"> </span><span class=\"ls28_10 ws34_10\">-444<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:472.07874px;\">Utdelning fr\u00e5n join<span class=\"__13 _1033\"></span>t ventur<span class=\"__13 _990\"></span>es och intresse<span class=\"__13 _990\"></span>f\u00f6re<span class=\"__13 _990\"></span>tag<span class=\"__13 _11b_2\"> </span><span class=\"ws1_13\">504<span class=\"__13 _1039\"> </span><span class=\"ls14_13 ws1a_13\">74<span class=\"__13 _989\"></span>2<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:457.88272px;\">\u00c5rets av<span class=\"__13 _990\"></span>s\u00e4ttning f\u00f6r in<span class=\"__13 _1033\"></span>ternvinster<span class=\"__13 _990\"></span> p\u00e5 entrepr<span class=\"__13 _1033\"></span>enadarb<span class=\"__13 _989\"></span>e<span class=\"__13 _990\"></span>ten<span class=\"__13 _3f_9\"> </span><span class=\"ws1_13\">466<span class=\"__13 _5d_8\"> </span><span class=\"lsf_13 ws15_13\">422<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:443.68674px;\">Kos<span class=\"__13 _990\"></span>tnadsf\u00f6r<span class=\"__13 _990\"></span>da pensioner som ej avser bet<span class=\"__13 _1033\"></span>alningar<span class=\"__13 _1180\"> </span><span class=\"ws1_13\">516<span class=\"__13 _f2_3\"> </span>441<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:429.49072px;\">Utbetalda pensioner<span class=\"__13 _1181\"> </span><span class=\"ls10_13 ws16_13\">-76<span class=\"__13 _989\"></span>8<span class=\"__13 _1077\"> </span><span class=\"ls34_6 ws50_4\">-<span class=\"__13 _989\"></span>699<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:415.2947px;\">Kos<span class=\"__13 _990\"></span>tnad f\u00f6r ak<span class=\"__13 _990\"></span>tiesparprogrammet Seop<span class=\"__13 _1182\"> </span><span class=\"lsa_13 ws10_13\">471<span class=\"__13 _5d_8\"> </span></span><span class=\"ws1_13\">388<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:401.09872px;\">V<span class=\"__13 _990\"></span>\u00e4rdef<span class=\"__13 _1033\"></span>\u00f6r\u00e4ndring f\u00f6rvaltningsf<span class=\"__13 _1033\"></span>astigheter<span class=\"__13 _e7_3\"> </span>-1 692<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:386.9027px;\">Resultat s<span class=\"__13 _990\"></span>\u00e5lda joint v<span class=\"__13 _990\"></span>entures<span class=\"__13 _18f_2\"> </span><span class=\"ws1_13\">-186<span class=\"__13 _1002\"> </span><span class=\"ls21_10 ws6a_1\">-4<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:372.70673px;\">\u00d6vriga poster s<span class=\"__13 _990\"></span>om ej p\u00e5verkat k<span class=\"__13 _990\"></span>assafl\u00f6det fr\u00e5n den l\u00f6pande v<span class=\"__13 _990\"></span>erksamhet<span class=\"__13 _990\"></span>en<span class=\"__13 _10b_3\"> </span><span class=\"ls3_13 ws4_13\">-<span class=\"__13 _989\"></span>48<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:358.5107px;\">Summa<span class=\"__13 _1183\"> </span><span class=\"ws6_13\">-4 136<span class=\"__13 _1049\"> </span>-2 979<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws3f_8\" style=\"left:0.009986877px; bottom:337.9265px;\">Betald s<span class=\"__13 _989\"></span>k<span class=\"__13 _990\"></span>att<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:0.009986877px; bottom:326.87912px;\">Betald skatt \u00e4r<span class=\"__13 _990\"></span> f\u00f6rdelad p\u00e5 l\u00f6pande verksamhet, in<span class=\"__13 _990\"></span>vesteringsverksamhet och finansieringsverksamhet. T<span class=\"__13 _1033\"></span>otalt betald<span class=\"__13 _990\"></span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.009986877px; bottom:315.83173px;\">skat<span class=\"__13 _989\"></span>t f\u00f6r kon<span class=\"__13 _989\"></span>cern<span class=\"__13 _989\"></span>en und<span class=\"__13 _989\"></span>er \u00e5re<span class=\"__13 _989\"></span>t uppg<span class=\"__13 _989\"></span>\u00e5r till -1 501 (-3 596 ) Mkr.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws6_13\" style=\"left:0.009986877px; bottom:292.76492px;\">Uppgift om r\u00e4nt<span class=\"__13 _990\"></span>or och utdelningar<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 lsa_13 ws10_13\" style=\"left:385.0255px; bottom:278.02292px;\">2022<span class=\"__13 _6b_7\"> </span>2021<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:263.8269px;\">Erh\u00e5llen int<span class=\"__13 _990\"></span>\u00e4ktsr\u00e4n<span class=\"__13 _990\"></span>ta under \u00e5r<span class=\"__13 _990\"></span>et<span class=\"__13 _1184\"> </span><span class=\"ws1_13\">355<span class=\"__13 _17a_2\"> </span>68<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:249.63092px;\">Betald k<span class=\"__13 _990\"></span>ostnadsr\u00e4n<span class=\"__13 _990\"></span>ta under \u00e5r<span class=\"__13 _990\"></span>et<span class=\"__13 _1087\"> </span><span class=\"ws1_13\">466<span class=\"__13 _4d_7\"> </span><span class=\"ls2b_10 ws38_10\">281<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:235.4349px;\">Erh\u00e5llen utdelning under \u00e5r<span class=\"__13 _990\"></span>et <span class=\"__13 _1185\"> </span><span class=\"ls16_13 ws1d_13\">535<span class=\"__13 _1039\"> </span><span class=\"ls14_13 ws1a_13\">74<span class=\"__13 _989\"></span>2<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls33_7 ws43_8\" style=\"left:0.009986877px; bottom:214.85071px;\">Likvida medel<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.009986877px; bottom:203.80331px;\">Lik<span class=\"__13 _989\"></span>vid<span class=\"__13 _989\"></span>a mede<span class=\"__13 _989\"></span>l i kass<span class=\"__13 _989\"></span>afl\u00f6<span class=\"__13 _989\"></span>desa<span class=\"__13 _989\"></span>naly<span class=\"__13 _989\"></span>sen be<span class=\"__13 _989\"></span>st\u00e5r a<span class=\"__13 _989\"></span>v kass<span class=\"__13 _989\"></span>a och ba<span class=\"__13 _989\"></span>nk sam<span class=\"__13 _989\"></span>t kort<span class=\"__13 _989\"></span>fris<span class=\"__13 _989\"></span>tiga p<span class=\"__13 _989\"></span>lace<span class=\"__13 _989\"></span>ring<span class=\"__13 _989\"></span>ar. Defin<span class=\"__13 _989\"></span>ition<span class=\"__13 _989\"></span>en av kas<span class=\"__13 _989\"></span>sa oc<span class=\"__13 _989\"></span>h </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.009986877px; bottom:192.7559px;\">ba<span class=\"__13 _989\"></span>nk i rapp<span class=\"__13 _989\"></span>or<span class=\"__13 _989\"></span>ten \u00f6ver fi<span class=\"__13 _989\"></span>nans<span class=\"__13 _989\"></span>iell s<span class=\"__13 _989\"></span>t\u00e4lln<span class=\"__13 _989\"></span>ing fra<span class=\"__13 _989\"></span>mg\u00e5r a<span class=\"__13 _989\"></span>v not 1<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:0.009986877px; bottom:176.1757px;\">Samma regel som anv<span class=\"__13 _990\"></span>\u00e4nts vid best\u00e4mmande av likvida medel i rapporten \u00f6v<span class=\"__13 _990\"></span>er finansiell st\u00e4llning har an<span class=\"__13 _990\"></span>v\u00e4nts vid<span class=\"__13 _990\"></span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.009986877px; bottom:165.12831px;\">be<span class=\"__13 _989\"></span>st\u00e4mm<span class=\"__13 _989\"></span>ande<span class=\"__13 _989\"></span>t av lik<span class=\"__13 _989\"></span>vid<span class=\"__13 _989\"></span>a mede<span class=\"__13 _989\"></span>l enli<span class=\"__13 _989\"></span>gt kass<span class=\"__13 _989\"></span>afl\u00f6<span class=\"__13 _989\"></span>des<span class=\"__13 _989\"></span>analy<span class=\"__13 _989\"></span>sen<span class=\"__13 _989\"></span>. Som kas<span class=\"__13 _989\"></span>sa o<span class=\"__13 _989\"></span>ch ban<span class=\"__13 _989\"></span>k redov<span class=\"__13 _989\"></span>isas e<span class=\"__13 _989\"></span>nda<span class=\"__13 _989\"></span>st be<span class=\"__13 _989\"></span>lopp s<span class=\"__13 _989\"></span>om kan </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:0.009986877px; bottom:154.08092px;\">anv\u00e4ndas u<span class=\"__13 _990\"></span>tan restriktioner.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws4_13\" style=\"left:359.4913px; bottom:127.31677px;\">2022-<span class=\"__13 _1033\"></span>12-31<span class=\"__13 _4b_7\"> </span>2021<span class=\"__13 _990\"></span>-12-31<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:113.12077px;\">Kassa och bank<span class=\"__13 _11a_2\"> </span>10 014<span class=\"__13 _994\"> </span>10 947<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:98.924774px;\">Summa<span class=\"__13 _997\"> </span><span class=\"ws6_13\">10 014<span class=\"__13 _5e_7\"> </span>10 947<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls28_10 ws34_10\" style=\"left:0.009986877px; bottom:78.340576px;\">\u00d6vrigt<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.009986877px; bottom:67.293175px;\">Konc<span class=\"__13 _989\"></span>erne<span class=\"__13 _989\"></span>ns out<span class=\"__13 _989\"></span>nytt<span class=\"__13 _989\"></span>jade k<span class=\"__13 _989\"></span>redite<span class=\"__13 _989\"></span>r upp<span class=\"__13 _989\"></span>gick v<span class=\"__13 _989\"></span>id \u00e5ret<span class=\"__13 _989\"></span>s slut ti<span class=\"__13 _989\"></span>ll 6 05<span class=\"__13 _989\"></span>3 (<span class=\"__13 _1033\"></span>6 591) M<span class=\"__13 _989\"></span>kr.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws6_13\" style=\"left:499.5161px; bottom:623.11584px;\">Uppgift om tillg\u00e5ngar och skulder i avyttrade k<span class=\"__13 _990\"></span>oncernf\u00f6re<span class=\"__13 _990\"></span>tag/<span class=\"__13 _1033\"></span>r\u00f6relse<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 lsa_13 ws10_13\" style=\"left:884.9625px; bottom:606.53564px;\">2022<span class=\"__13 _6b_7\"> </span>2021<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:499.5161px; bottom:592.33966px;\">Tillg\u00e5ngar<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:578.1436px;\">Immateriella tillg\u00e5ngar<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:563.94763px;\">Materiella tillg\u00e5ngar<span class=\"__13 _f4_3\"> </span><span class=\"ws1_13\">-221<span class=\"__13 _1071\"> </span><span class=\"ls12_13 ws18_13\">-23<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:549.75165px;\">Materiella tillg\u00e5ngar<span class=\"__13 _e5_3\"></span>, nyttjander\u00e4tter<span class=\"__13 _11a_2\"> </span><span class=\"ws1_13\">-288<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:499.5161px; bottom:535.55566px;\">Oms\u00e4ttningsfas<span class=\"__13 _990\"></span>tigheter<span class=\"__13 _1186\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _989\"></span>5<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:521.3596px;\">R\u00e4n<span class=\"__13 _990\"></span>teb\u00e4rande tillg\u00e5ngar<span class=\"__13 _1187\"> </span><span class=\"ws1_13\">-51<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:507.16364px;\">Icke r<span class=\"__13 _990\"></span>\u00e4nteb\u00e4r<span class=\"__13 _990\"></span>ande tillg\u00e5ngar<span class=\"__13 _1185\"> </span><span class=\"ws1_13\">-34<span class=\"__13 _989\"></span>8<span class=\"__13 _f5_3\"> </span>-<span class=\"__13 _989\"></span>406<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:492.96765px;\">Likvida medel<span class=\"__13 _1072\"> </span><span class=\"ws1_13\">-21<span class=\"__13 _1051\"> </span><span class=\"lse_13 ws14_13\">-10<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:499.5161px; bottom:478.77164px;\">Summa<span class=\"__13 _1188\"> </span>-641<span class=\"__13 _1077\"> </span><span class=\"ls43_5 ws65_2\">-74<span class=\"__13 _989\"></span>2<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:499.5161px; bottom:457.20465px;\">Skulder<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:443.00864px;\">Innehav utan best<span class=\"__13 _990\"></span>\u00e4mmande inflytande<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:428.81265px;\">R\u00e4n<span class=\"__13 _990\"></span>teb\u00e4rande skulder<span class=\"__13 _1186\"> </span><span class=\"ws1_13\">-296<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:414.61664px;\">Icke r<span class=\"__13 _990\"></span>\u00e4nteb\u00e4r<span class=\"__13 _990\"></span>ande skulder<span class=\"__13 _1081\"> </span><span class=\"ws1_13\">-50<span class=\"__13 _990\"></span>7<span class=\"__13 _7e_4\"> </span>-388<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:499.5161px; bottom:400.42065px;\">Summa<span class=\"__13 _1188\"> </span>-50<span class=\"__13 _1033\"></span>7<span class=\"__13 _c6_3\"> </span>-684<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:499.5161px; bottom:378.85364px;\">K\u00f6peskilling<span class=\"__13 _19a\"> </span><span class=\"ls13_13 ws19_13\">219<span class=\"__13 _f2_3\"> </span><span class=\"ls20_10 ws2a_12\">7<span class=\"__13 _989\"></span>70<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:499.5161px; bottom:364.65765px;\">Kur<span class=\"__13 _990\"></span>sdifferens<span class=\"__13 _19b\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _1071\"> </span><span class=\"ls2b_10 ws38_10\">-28<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:350.46164px;\">Likvida medel i de avyttrade f<span class=\"__13 _990\"></span>\u00f6ret<span class=\"__13 _990\"></span>agen<span class=\"__13 _19c\"> </span><span class=\"ws1_13\">-21<span class=\"__13 _1057\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _989\"></span>0<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:499.5161px; bottom:336.26566px;\">P\u00e5verk<span class=\"__13 _1033\"></span>an p\u00e5 likvida medel, avyttring<span class=\"__13 _1133\"> </span><span class=\"ls23_10 ws5c_2\">197<span class=\"__13 _1039\"> </span></span><span class=\"ws1_13\">732<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:499.5161px; bottom:315.68146px;\">Avy<span class=\"__13 _989\"></span>tt<span class=\"__13 _989\"></span>rade kon<span class=\"__13 _989\"></span>cer<span class=\"__13 _989\"></span>nf\u00f6reta<span class=\"__13 _989\"></span>g/r\u00f6re<span class=\"__13 _989\"></span>lse g<span class=\"__13 _989\"></span>av en vin<span class=\"__13 _989\"></span>st om 8<span class=\"__13 _989\"></span>6 (<span class=\"__13 _1033\"></span>4<span class=\"__13 _989\"></span>88) Mkr. Det<span class=\"__13 _989\"></span>ta red<span class=\"__13 _989\"></span>ovis<span class=\"__13 _989\"></span>as bla<span class=\"__13 _989\"></span>nd kost<span class=\"__13 _989\"></span>nade<span class=\"__13 _989\"></span>r f\u00f6r pro<span class=\"__13 _989\"></span>duk<span class=\"__13 _989\"></span>tion o<span class=\"__13 _989\"></span>ch </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls16_13 ws1d_13\" style=\"left:499.5161px; bottom:304.63403px;\">f\u00f6r<span class=\"__13 _989\"></span>valtni<span class=\"__13 _989\"></span>ng.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls2_13 ws1e_13\" style=\"left:499.5161px; bottom:282.53015px;\">Sambandet mellan k<span class=\"__13 _1033\"></span>oncernens operativa<span class=\"__13 _990\"></span> kassafl\u00f6desanalys<span class=\"__13 _990\"></span> och  <span class=\"__13 _1034\"></span>koncernens<span class=\"__13 _990\"></span> kassafl\u00f6desanalys<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:499.5161px; bottom:271.48276px;\">Skillnaden mel<span class=\"__13 _990\"></span>lan k<span class=\"__13 _990\"></span>oncernens operativ<span class=\"__13 _1033\"></span>a kassafl\u00f6desanalys<span class=\"__13 _990\"></span> och k<span class=\"__13 _990\"></span>oncernens kassafl\u00f6desana<span class=\"__13 _990\"></span>lys enlig<span class=\"__13 _990\"></span>t IAS 7<span class=\"__13 _1033\"></span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:499.5161px; bottom:260.43533px;\">Kassafl\u00f6desanalys, framg\u00e5r av f\u00f6ljande.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls17_13 ws1e_13\" style=\"left:499.5161px; bottom:238.33145px;\">I k<span class=\"__13 _990\"></span>oncernens kassafl\u00f6desanalys<span class=\"__13 _990\"></span> enligt IAS<span class=\"__13 _990\"></span> 7 redo<span class=\"__13 _990\"></span>visas kassafl\u00f6det<span class=\"__13 _990\"></span> f\u00f6rdelat<span class=\"__13 _990\"></span> p\u00e5;<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:499.5161px; bottom:227.28404px;\">Kassafl\u00f6de fr\u00e5n l\u00f6pande verk<span class=\"__13 _990\"></span>samhet<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:499.5161px; bottom:216.23665px;\">Kassafl\u00f6de fr\u00e5n in<span class=\"__13 _990\"></span>vesteringsverksamhet<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:499.5161px; bottom:205.18924px;\">Kassafl\u00f6de fr\u00e5n finansieringsverksamhet<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls17_13 ws1e_13\" style=\"left:499.5161px; bottom:194.14185px;\">I k<span class=\"__13 _990\"></span>oncernens operativ<span class=\"__13 _990\"></span>a kassafl\u00f6desanalys<span class=\"__13 _1033\"></span> redovisas kassafl\u00f6det<span class=\"__13 _990\"></span> f\u00f6rdelat p\u00e5<span class=\"__13 _990\"></span>;<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:499.5161px; bottom:183.09444px;\">Kassafl\u00f6de fr\u00e5n operativ<span class=\"__13 _990\"></span> verksamhet<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:499.5161px; bottom:172.04704px;\">Kassafl\u00f6de fr\u00e5n finansieringsverksamhet<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls21_10 ws2c_12\" style=\"left:499.5161px; bottom:160.99965px;\">Kassaf<span class=\"__13 _990\"></span>l\u00f6de fr<span class=\"__13 _990\"></span>\u00e5n str<span class=\"__13 _990\"></span>ategisk<span class=\"__13 _1033\"></span>a inv<span class=\"__13 _990\"></span>esteringar<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1c_12 ws26_12\" style=\"left:499.5161px; bottom:149.95224px;\">Utdelning etc.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:499.5161px; bottom:138.90485px;\">F\u00f6r\u00e4ndring i<span class=\"__13 _990\"></span> r\u00e4nteb\u00e4rande fordringar och skulder<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:499.5161px; bottom:116.80095px;\">I k<span class=\"__13 _990\"></span>oncernens operati<span class=\"__13 _990\"></span>va k<span class=\"__13 _1033\"></span>as<span class=\"__13 _989\"></span>safl\u00f6desana<span class=\"__13 _990\"></span>lys ben\u00e4mns<span class=\"__13 _990\"></span> l\u00f6pande ver<span class=\"__13 _990\"></span>ksamhet som<span class=\"__13 _990\"></span> \u201d<span class=\"__13 _990\"></span>operativ<span class=\"__13 _990\"></span> verksamhe<span class=\"__13 _990\"></span>t\u201d<span class=\"__13 _990\"></span>. Till<span class=\"__13 _990\"></span> skillnad f<span class=\"__13 _990\"></span>r\u00e5n </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:499.5161px; bottom:105.75354px;\">kassafl\u00f6desanaly<span class=\"__13 _990\"></span>sen enligt<span class=\"__13 _990\"></span> IAS 7<span class=\"__13 _990\"></span> s\u00e5 inneh\u00e5ller<span class=\"__13 _990\"></span> den \u201d<span class=\"__13 _1033\"></span>operativa<span class=\"__13 _990\"></span> verksamhe<span class=\"__13 _990\"></span>ten\u201d<span class=\"__13 _990\"></span> \u00e4ven ne<span class=\"__13 _990\"></span>ttoinv<span class=\"__13 _1033\"></span>e<span class=\"__13 _989\"></span>st<span class=\"__13 _990\"></span>eringar som<span class=\"__13 _990\"></span> anses var<span class=\"__13 _990\"></span>a </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:499.5161px; bottom:94.70614px;\">et<span class=\"__13 _989\"></span>t led i de<span class=\"__13 _989\"></span>n ope<span class=\"__13 _989\"></span>rativa ve<span class=\"__13 _989\"></span>rksam<span class=\"__13 _989\"></span>heten t<span class=\"__13 _989\"></span>ills<span class=\"__13 _989\"></span>amma<span class=\"__13 _989\"></span>ns med s<span class=\"__13 _989\"></span>katte<span class=\"__13 _989\"></span>betal<span class=\"__13 _989\"></span>ninga<span class=\"__13 _989\"></span>r p\u00e5 de<span class=\"__13 _989\"></span>ssa<span class=\"__13 _989\"></span>. S\u00e5d<span class=\"__13 _989\"></span>ana ne<span class=\"__13 _989\"></span>ttoinve<span class=\"__13 _989\"></span>ster<span class=\"__13 _989\"></span>inga<span class=\"__13 _989\"></span>r \u00e4r net<span class=\"__13 _989\"></span>to<span class=\"ws1_13\">-<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:499.5161px; bottom:83.658745px;\">investeringar i<span class=\"__13 _990\"></span> materiella och immateriella anl\u00e4ggningstillg\u00e5ngar samt nettoin<span class=\"__13 _990\"></span>vesteringar i OPS portf\u00f6ljen<span class=\"__13 _989\"></span>.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:499.5161px; bottom:67.078545px;\">Investeringar av<span class=\"__13 _990\"></span> strategisk karakt\u00e4r r<span class=\"__13 _990\"></span>edovisas i kassafl\u00f6det fr\u00e5n stra<span class=\"__13 _990\"></span>tegiska in<span class=\"__13 _990\"></span>vesteringar.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff2_13 fs1_13 fc1_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:726.297px;\">Koncern\u00f6<span class=\"__13 _990\"></span>versikt<span class=\"__13 _1035\"> </span>V<span class=\"__13 _1033\"></span>erksamhet<span class=\"__13 _1036\"> </span>Bolagsstyrning<span class=\"__13 _1035\"> </span>H\u00e5llbarhet<span class=\"__13 _1037\"> </span><span class=\"ff1_13\">Finansiell information<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h5_13 ff2_13 fs2_13 fc1_13 sc0_13 ls50_1 ws6b_1\" style=\"left:0.009986877px; bottom:2.079193px;\">1<span class=\"__13 _989\"></span>76<span class=\"__13 _989\"></span> <span class=\"__13 _1038\"> </span><span class=\"fs3_13 ls1_13 ws1_13\">Skansk<span class=\"__13 _990\"></span>a \u00c5rs- och h\u00e5llbarhetsredovisning 2<span class=\"__13 _990\"></span>022<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff2_13 fs1_13 fc1_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:698.65924px;\">Finansiell analys  <span class=\"__13 _4a_9\"> </span> Koncernr<span class=\"__13 _1033\"></span>esultat  <span class=\"__13 _4a_9\"> </span> <span class=\"ff1_13\">Noter</span>  <span class=\"__13 _4a_9\"> </span> Nya ers\u00e4ttningsriktlinjer <span class=\"__13 _4a_9\"> </span>Revisionsber<span class=\"__13 _990\"></span>\u00e4ttelse  <span class=\"__13 _4a_9\"> </span> Revisorns h\u00e5llbarhe<span class=\"__13 _990\"></span>tsrapport <span class=\"__13 _4a_9\"> </span> Kv<span class=\"__13 _990\"></span>artalsinf<span class=\"__13 _990\"></span>ormation  <span class=\"__13 _4a_9\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__13 _990\"></span>ester<span class=\"__13 _990\"></span>arkalender  <span class=\"__13 _4a_9\"> </span> Adr<span class=\"__13 _990\"></span>esser<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h6_13 ff3_12 fs4_13 fc2_11 sc0_13 ls25_10 ws1_13\" style=\"left:0.009986877px; bottom:653.5712px;\">Not 35. K<span class=\"__13 _990\"></span>assafl\u00f6desanalys forts.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.009986877px; bottom:623.11584px;\">I den o<span class=\"__13 _989\"></span>per<span class=\"__13 _989\"></span>ativa kas<span class=\"__13 _989\"></span>safl<span class=\"__13 _989\"></span>\u00f6de<span class=\"__13 _989\"></span>sana<span class=\"__13 _989\"></span>lysen r<span class=\"__13 _989\"></span>edovi<span class=\"__13 _989\"></span>sas i ka<span class=\"__13 _989\"></span>ssaf<span class=\"__13 _989\"></span>l\u00f6de<span class=\"__13 _989\"></span>t fr\u00e5n f<span class=\"__13 _989\"></span>inans<span class=\"__13 _989\"></span>ieri<span class=\"__13 _989\"></span>ngsve<span class=\"__13 _989\"></span>rksa<span class=\"__13 _989\"></span>mhete<span class=\"__13 _989\"></span>n enda<span class=\"__13 _989\"></span>st r\u00e4nt<span class=\"__13 _989\"></span>or och \u00f6v<span class=\"__13 _989\"></span>rigt </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.009986877px; bottom:612.0684px;\">fin<span class=\"__13 _989\"></span>ans<span class=\"__13 _989\"></span>netto s<span class=\"__13 _989\"></span>amt be<span class=\"__13 _989\"></span>tald ska<span class=\"__13 _989\"></span>tt p\u00e5 d<span class=\"__13 _989\"></span>ess<span class=\"__13 _989\"></span>a. Utd<span class=\"__13 _989\"></span>elnin<span class=\"__13 _989\"></span>g redov<span class=\"__13 _989\"></span>isas s<span class=\"__13 _989\"></span>epa<span class=\"__13 _989\"></span>rat<span class=\"__13 _989\"></span>. L\u00e4mna<span class=\"__13 _989\"></span>de l\u00e5n o<span class=\"__13 _989\"></span>ch \u00e5te<span class=\"__13 _989\"></span>rbeta<span class=\"__13 _989\"></span>lning a<span class=\"__13 _989\"></span>v l\u00e5n re<span class=\"__13 _989\"></span>dovis<span class=\"__13 _989\"></span>as </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:0.009986877px; bottom:601.02106px;\">ocks\u00e5 separat tillsammans med f\u00f6r\u00e4ndringen av de<span class=\"__13 _990\"></span> r\u00e4nteb\u00e4rande fordringarna l\u00e4ngst ner i den<span class=\"__13 _990\"></span> operativa k<span class=\"__13 _990\"></span>assafl\u00f6<span class=\"__13 _989\"></span>des-<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:0.009986877px; bottom:589.97363px;\">analysen, vilket<span class=\"__13 _990\"></span> ger en delsumma i analysen som visar k<span class=\"__13 _1033\"></span>a<span class=\"__13 _989\"></span>ssafl\u00f6det f\u00f6re<span class=\"__13 _990\"></span> f\u00f6r\u00e4ndring i r\u00e4nt<span class=\"__13 _990\"></span>eb\u00e4rande fordringar och skulder.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws6_13\" style=\"left:0.009986877px; bottom:568.7283px;\">\u00c5rets k<span class=\"__13 _1033\"></span>assafl\u00f6de<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 lsa_13 ws10_13\" style=\"left:385.0255px; bottom:554.5323px;\">2022<span class=\"__13 _6b_7\"> </span>2021<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:540.33624px;\">Kassafl\u00f6de fr<span class=\"__13 _990\"></span>\u00e5n operativ v<span class=\"__13 _990\"></span>erksamhet inklusiv<span class=\"__13 _990\"></span>e betalda sk<span class=\"__13 _990\"></span>atter enligt operativt </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:529.2889px;\">kassafl\u00f6de<span class=\"__13 _b2_2\"> </span><span class=\"lse_13 ws54_4\">-1<span class=\"__13 _989\"></span> 823<span class=\"__13 _1064\"> </span><span class=\"ls11_13 ws4a_5\">5 07<span class=\"__13 _989\"></span>0<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:515.09283px;\">A<span class=\"__13 _990\"></span>vg\u00e5r nett<span class=\"__13 _1033\"></span>oinvesteringar<span class=\"__13 _990\"></span> i materiella och immateriella tillg\u00e5ngar (inklusiv<span class=\"__13 _1033\"></span>e </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:504.04547px;\">f\u00f6rv<span class=\"__13 _990\"></span>altningsfastighe<span class=\"__13 _990\"></span>ter)<span class=\"__13 _e0_3\"> </span><span class=\"ws5_13\">2 266<span class=\"__13 _1041\"> </span>2 336<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:489.84946px;\">A<span class=\"__13 _990\"></span>vg\u00e5r sk<span class=\"__13 _990\"></span>attebet<span class=\"__13 _990\"></span>alningar p\u00e5 s\u00e5lda materiella och immateriella tillg\u00e5ngar<span class=\"__13 _19d\"> </span><span class=\"lsf_13 ws15_13\">37<span class=\"__13 _17a_2\"> </span></span><span class=\"ws1_13\">30<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:0.009986877px; bottom:475.65347px;\">K<span class=\"__13 _990\"></span>assafl\u00f6de fr\u00e5n l\u00f6pande verks<span class=\"__13 _990\"></span>amhet<span class=\"__13 _19e\"> </span><span class=\"ws1_13\">480<span class=\"__13 _1041\"> </span></span>7 436<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:454.08646px;\">Kassafl\u00f6de fr<span class=\"__13 _990\"></span>\u00e5n strat<span class=\"__13 _990\"></span>egiska in<span class=\"__13 _990\"></span>vest<span class=\"__13 _990\"></span>eringar enligt operativt kass<span class=\"__13 _990\"></span>afl\u00f6de<span class=\"__13 _19f\"> </span><span class=\"ls13_13 ws19_13\">197<span class=\"__13 _f2_3\"> </span></span><span class=\"ws1_13\">732<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:439.89047px;\">Nettoin<span class=\"__13 _1033\"></span>vestering materiella och immat<span class=\"__13 _990\"></span>eriella tillg\u00e5ngar (inklusive </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:428.84305px;\">f\u00f6rv<span class=\"__13 _990\"></span>altningsfastighe<span class=\"__13 _990\"></span>ter)<span class=\"__13 _1140\"> </span><span class=\"ws5_13\">-2 266<span class=\"__13 _c5_3\"> </span>-2 336<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:414.64706px;\">\u00d6kning och minskning av r\u00e4n<span class=\"__13 _990\"></span>teb\u00e4rande f<span class=\"__13 _1033\"></span>ordringar<span class=\"__13 _1a0\"> </span><span class=\"ls15_13 wse_13\">6 026<span class=\"__13 _a9_2\"> </span></span>-9 734<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:400.45105px;\">Betald sk<span class=\"__13 _990\"></span>att p\u00e5 s\u00e5lda materiella och immateriella tillg\u00e5ngar<span class=\"__13 _ec_3\"> </span><span class=\"lsf_13 ws15_13\">-37<span class=\"__13 _1071\"> </span></span><span class=\"ws1_13\">-30<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:0.009986877px; bottom:386.25507px;\">K<span class=\"__13 _990\"></span>assafl\u00f6de fr\u00e5n inv<span class=\"__13 _1033\"></span>esteringsverks<span class=\"__13 _990\"></span>amheten<span class=\"__13 _1a1\"> </span>3 920<span class=\"__13 _ea_3\"> </span>-<span class=\"__13 _990\"></span>11 368<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:364.68805px;\">Kassafl\u00f6de fr<span class=\"__13 _990\"></span>\u00e5n finansieringsverk<span class=\"__13 _990\"></span>samheten enligt oper<span class=\"__13 _990\"></span>ativt kassafl\u00f6de, inklusive </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:353.64066px;\">f\u00f6r<span class=\"__13 _990\"></span>\u00e4ndring i r\u00e4nt<span class=\"__13 _1033\"></span>eb<span class=\"__13 _989\"></span>\u00e4r<span class=\"__13 _990\"></span>ande fordringar<span class=\"__13 _990\"></span> och skulder exklusive leasingskulder <span class=\"__13 _1089\"> </span>5 097<span class=\"__13 _996\"> </span>-10 614<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:339.44467px;\">\u00d6kning och minskning i r\u00e4nt<span class=\"__13 _1033\"></span>eb<span class=\"__13 _989\"></span>\u00e4r<span class=\"__13 _990\"></span>ande skulder<span class=\"__13 _1a2\"> </span><span class=\"ls15_13 wse_13\">-6<span class=\"__13 _989\"></span> 026<span class=\"__13 _1047\"> </span></span>9 734<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:325.24866px;\">Utdelning et<span class=\"__13 _1033\"></span>c<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h7_13 ff2_13 fs5_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:51.897537px; bottom:328.28235px;\">1)<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls22_10 ws2c_12\" style=\"left:381.80933px; bottom:325.25204px;\">-4 645<span class=\"__13 _7a_5\"> </span><span class=\"ls1_13 ws5_13\">-4 172<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:0.009986877px; bottom:311.05603px;\">K<span class=\"__13 _990\"></span>assafl\u00f6de fr\u00e5n finansieringsv<span class=\"__13 _990\"></span>erksamhet<span class=\"__13 _d6_3\"> </span>-5 57<span class=\"__13 _1033\"></span>4<span class=\"__13 _1049\"> </span>-5 053<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:0.009986877px; bottom:296.86005px;\">\u00c5rets k<span class=\"__13 _1033\"></span>assafl\u00f6de<span class=\"__13 _1a3\"> </span>-1 173<span class=\"__13 _1044\"> </span>-8 984<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h8_13 ff2_13 fs4_13 fc0_13 sc0_13 ls27_10 ws33_10\" style=\"left:0.009986877px; bottom:283.64178px;\">1) V<span class=\"__13 _1033\"></span>arav \u00e5terk\u00f6p aktier<span class=\"__13 _1033\"></span>. <span class=\"__13 _6c_7\"> </span><span class=\"ls1_13 ws1_13\">-5<span class=\"__13 _989\"></span>07<span class=\"__13 _1055\"> </span><span class=\"ls51 ws6c_1\">-24<span class=\"__13 _989\"></span>2<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls2_13 ws1e_13\" style=\"left:0.009986877px; bottom:263.0568px;\">Sambandet mellan k<span class=\"__13 _1033\"></span>oncernens invest<span class=\"__13 _990\"></span>eringar i k<span class=\"__13 _1033\"></span>as<span class=\"__13 _989\"></span>saf<span class=\"__13 _990\"></span>l\u00f6desanalysen och in<span class=\"__13 _1033\"></span>vesteringar i<span class=\"__13 _990\"></span> koncernens opera<span class=\"__13 _990\"></span>tiva<span class=\"__13 _990\"></span> </div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls2_13 ws1f_13\" style=\"left:0.009986877px; bottom:252.0094px;\">kassafl\u00f6desanalys.<span class=\"__13 _990\"></span> </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:0.009986877px; bottom:240.962px;\">T<span class=\"__13 _1033\"></span>otala nettoinv<span class=\"__13 _990\"></span>esteringar redovisas i k<span class=\"__13 _990\"></span>assafl\u00f6d<span class=\"__13 _989\"></span>esanalysen f\u00f6rdelade p\u00e5 l\u00f6pande verk<span class=\"__13 _990\"></span>samhet och investeringsverk<span class=\"__13 _990\"></span>sam<span class=\"ls1_13 ws1_13\">-<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:0.009986877px; bottom:229.9146px;\">het med h\u00e4nsyn t<span class=\"__13 _990\"></span>aget till likvidreglering av inv<span class=\"__13 _1033\"></span>e<span class=\"__13 _989\"></span>steringar och desin<span class=\"__13 _990\"></span>vesteringar.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:0.009986877px; bottom:213.3344px;\">I l\u00f6p<span class=\"__13 _989\"></span>and<span class=\"__13 _989\"></span>e verksa<span class=\"__13 _989\"></span>mhete<span class=\"__13 _989\"></span>n red<span class=\"__13 _989\"></span>ovisa<span class=\"__13 _989\"></span>s k\u00f6p och f<span class=\"__13 _989\"></span>\u00f6rs\u00e4<span class=\"__13 _989\"></span>ljni<span class=\"__13 _989\"></span>ng av om<span class=\"__13 _989\"></span>s\u00e4tt<span class=\"__13 _989\"></span>ning<span class=\"__13 _989\"></span>sfas<span class=\"__13 _989\"></span>tighe<span class=\"__13 _989\"></span>ter me<span class=\"__13 _989\"></span>dan \u00f6vr<span class=\"__13 _989\"></span>iga net<span class=\"__13 _989\"></span>toinve<span class=\"__13 _989\"></span>ster<span class=\"__13 _989\"></span>ingar </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:0.009986877px; bottom:202.28699px;\">redovisas<span class=\"__13 _990\"></span> i in<span class=\"__13 _990\"></span>vesteringsv<span class=\"__13 _1033\"></span>erksamheten.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 lsa_13 ws10_13\" style=\"left:386.2539px; bottom:181.04161px;\">2022<span class=\"__13 _6b_7\"> </span>2021<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:166.84561px;\">Nettoin<span class=\"__13 _1033\"></span>vesteringar i l\u00f6pande v<span class=\"__13 _990\"></span>erksamhet<span class=\"__13 _1a4\"> </span>-3 232<span class=\"__13 _1047\"> </span>2 014<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:152.64961px;\">Nettoin<span class=\"__13 _1033\"></span>vesteringar i in<span class=\"__13 _990\"></span>vest<span class=\"__13 _990\"></span>eringsverks<span class=\"__13 _990\"></span>amheten<span class=\"__13 _fc_3\"> </span>-2 069<span class=\"__13 _a9_2\"> </span>-1 604<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:381.80933px; bottom:138.45361px;\">-5 302<span class=\"__13 _1055\"> </span><span class=\"ws1_13\">409<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:0.009986877px; bottom:124.257614px;\">A<span class=\"__13 _990\"></span>vg\u00e5r just<span class=\"__13 _990\"></span>ering f\u00f6r periodisering, k<span class=\"__13 _990\"></span>assap\u00e5verkan in<span class=\"__13 _1033\"></span>vesteringar<span class=\"__13 _1a5\"> </span><span class=\"ws1_13\">468<span class=\"__13 _1071\"> </span><span class=\"ls12_13 ws18_13\">-23<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:0.009986877px; bottom:110.061615px;\">T<span class=\"__13 _e5_3\"></span>otala nettodesin<span class=\"__13 _990\"></span>vest<span class=\"__13 _990\"></span>eringar (+) / inv<span class=\"__13 _990\"></span>esteringar (-)<span class=\"__13 _1a6\"> </span>-4 833<span class=\"__13 _5d_8\"> </span><span class=\"ws1_13\">386<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws2_13\" style=\"left:499.5161px; bottom:623.11053px;\">I konc<span class=\"__13 _989\"></span>ern<span class=\"__13 _989\"></span>ens op<span class=\"__13 _989\"></span>erati<span class=\"__13 _989\"></span>va kass<span class=\"__13 _989\"></span>afl\u00f6<span class=\"__13 _989\"></span>desa<span class=\"__13 _989\"></span>nalys r<span class=\"__13 _989\"></span>edovi<span class=\"__13 _989\"></span>sas n<span class=\"__13 _989\"></span>ettoi<span class=\"__13 _989\"></span>nveste<span class=\"__13 _989\"></span>ring<span class=\"__13 _989\"></span>ar f\u00f6rd<span class=\"__13 _989\"></span>elat p<span class=\"__13 _989\"></span>\u00e5 net<span class=\"__13 _989\"></span>toinves<span class=\"__13 _989\"></span>terin<span class=\"__13 _989\"></span>gar i r\u00f6<span class=\"__13 _989\"></span>rels<span class=\"__13 _989\"></span>en oc<span class=\"__13 _989\"></span>h </div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls2_13 ws3_13\" style=\"left:499.5161px; bottom:612.0631px;\">strategisk<span class=\"__13 _1033\"></span>a nettoinv<span class=\"__13 _1033\"></span>es<span class=\"__13 _989\"></span>t<span class=\"__13 _990\"></span>eringar enli<span class=\"__13 _990\"></span>gt f\u00f6lja<span class=\"__13 _990\"></span>nde.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws4_13\" style=\"left:499.5161px; bottom:590.82825px;\">Inv<span class=\"__13 _990\"></span>esteringar<span class=\"__13 _1033\"></span>/Desinv<span class=\"__13 _990\"></span>esteringar<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 lsa_13 ws10_13\" style=\"left:884.9625px; bottom:576.63226px;\">2022<span class=\"__13 _6b_7\"> </span>2021<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:499.5161px; bottom:562.8094px;\">R\u00f6relsen \u2013 in<span class=\"__13 _1033\"></span>vesteringar<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:499.5161px; bottom:549.35046px;\">F<span class=\"__13 _990\"></span>\u00f6rvaltningsfas<span class=\"__13 _990\"></span>tigheter<span class=\"__13 _1a7\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:535.89154px;\">Immateriella tillg\u00e5ngar<span class=\"__13 _5a_8\"> </span><span class=\"ls13_13 ws19_13\">-<span class=\"__13 _989\"></span>24<span class=\"__13 _1059\"> </span><span class=\"lse_13 ws14_13\">-1<span class=\"__13 _989\"></span>03<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:522.4327px;\">Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__13 _9e_3\"> </span>-2 238<span class=\"__13 _e8_3\"> </span>-1 834<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:499.5161px; bottom:508.97375px;\">Aktier<span class=\"__13 _1116\"> </span><span class=\"ls34_6 ws50_4\">-<span class=\"__13 _989\"></span>696<span class=\"__13 _1055\"> </span><span class=\"lse_13 ws14_13\">-7<span class=\"__13 _989\"></span>31<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:499.5161px; bottom:495.5149px;\">Oms\u00e4ttningsfas<span class=\"__13 _990\"></span>tigheter<span class=\"__13 _1a8\"> </span><span class=\"ws5_13\">-22 609<span class=\"__13 _996\"> </span>-<span class=\"__13 _990\"></span>18 277</span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:482.05597px;\"> <span class=\"__13 _1048\"> </span>varav<span class=\"__13 _990\"></span> Bostadsutveckling<span class=\"__13 _ab_3\"> </span>-11 378<span class=\"__13 _5e_7\"> </span>-11 013</div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:468.59708px;\"> <span class=\"__13 _1048\"> </span>varav<span class=\"__13 _990\"></span> Kommersiell f<span class=\"__13 _1033\"></span>astighetsutveckling<span class=\"__13 _1a9\"> </span>-<span class=\"__13 _990\"></span>11 230<span class=\"__13 _a9_2\"> </span><span class=\"lse_13 ws54_4\">-7 2<span class=\"__13 _989\"></span>64<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:877.192px; bottom:452.38086px;\">-25 56<span class=\"__13 _990\"></span>7<span class=\"__13 _1aa\"> </span>-20 945<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:499.5161px; bottom:442.24347px;\">R\u00f6relsen \u2013 desin<span class=\"__13 _1033\"></span>vesteringar<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:499.5161px; bottom:428.78458px;\">F<span class=\"__13 _990\"></span>\u00f6rvaltningsfas<span class=\"__13 _990\"></span>tigheter<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:415.32565px;\">Immateriella tillg\u00e5ngar<span class=\"__13 _1a7\"> </span><span class=\"ws1_13\">15<span class=\"__13 _1062\"> </span>5<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:401.86676px;\">Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__13 _1ab\"> </span><span class=\"ls10_13 ws16_13\">4<span class=\"__13 _989\"></span>76<span class=\"__13 _f2_3\"> </span><span class=\"ls11_13 ws17_13\">307<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:499.5161px; bottom:388.40787px;\">Aktier<span class=\"__13 _1ac\"> </span><span class=\"lsd_13 ws30_10\">201<span class=\"__13 _17a_2\"> </span>20<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:499.5161px; bottom:374.94897px;\">Oms\u00e4ttningsfas<span class=\"__13 _990\"></span>tigheter<span class=\"__13 _a7_2\"> </span><span class=\"ws5_13\">19 844<span class=\"__13 _998\"> </span>20 268</span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:361.49005px;\"> <span class=\"__13 _1048\"> </span>varav<span class=\"__13 _990\"></span> Bostadsutveckling<span class=\"__13 _1042\"> </span>10 530<span class=\"__13 _1049\"> </span>10 7<span class=\"__13 _1033\"></span>66</div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:348.03116px;\"> <span class=\"__13 _1048\"> </span>varav<span class=\"__13 _990\"></span> Kommersiell f<span class=\"__13 _1033\"></span>astighetsutveckling<span class=\"__13 _1ad\"> </span>9 314<span class=\"__13 _1041\"> </span>9 502<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls44_4 ws43_8\" style=\"left:879.9306px; bottom:334.57227px;\">20 537<span class=\"__13 _ea_3\"> </span><span class=\"ls1_13 ws6_13\">20 600<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:499.5161px; bottom:313.37836px;\">Netto desin<span class=\"__13 _1033\"></span>vesteringar (+) / in<span class=\"__13 _1033\"></span>vesteringar (-) i r\u00f6r<span class=\"__13 _990\"></span>elsen<span class=\"__13 _1ae\"> </span>-5 030<span class=\"__13 _c6_3\"> </span><span class=\"ls18_12 ws21_13\">-345<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:499.5161px; bottom:291.81137px;\">Strat<span class=\"__13 _990\"></span>egiska desin<span class=\"__13 _990\"></span>vest<span class=\"__13 _990\"></span>eringar<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:277.61536px;\">F<span class=\"__13 _990\"></span>\u00f6rs\u00e4ljning av r\u00f6r<span class=\"__13 _990\"></span>else<span class=\"__13 _1af\"> </span><span class=\"ls13_13 ws19_13\">197<span class=\"__13 _f2_3\"> </span></span><span class=\"ws1_13\">732<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:499.5161px; bottom:263.41937px;\">Netto str<span class=\"__13 _990\"></span>ategisk<span class=\"__13 _990\"></span>a desinv<span class=\"__13 _990\"></span>esteringar<span class=\"__13 _c9_3\"> </span><span class=\"ls23_10 ws5c_2\">197<span class=\"__13 _1039\"> </span></span><span class=\"ws1_13\">732<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:499.5161px; bottom:241.85236px;\">T<span class=\"__13 _e5_3\"></span>otala nettodesin<span class=\"__13 _990\"></span>vest<span class=\"__13 _990\"></span>eringar (+) / inv<span class=\"__13 _990\"></span>esteringar (-)<span class=\"__13 _1b0\"> </span>-4 834<span class=\"__13 _5d_8\"> </span><span class=\"ws1_13\">386<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1d_12 ws27_12\" style=\"left:499.5161px; bottom:221.26816px;\">F\u00f6r\u00e4ndring av<span class=\"__13 _990\"></span> r\u00e4nteb\u00e4rande skulder tillh\u00f6rande finansieringsverksamheten framg\u00e5r av<span class=\"__13 _1033\"></span> f\u00f6ljan<span class=\"__13 _989\"></span>de<span class=\"__13 _990\"></span> tabell.<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls3_13 ws6_13\" style=\"left:499.5161px; bottom:199.81946px;\">R\u00e4nt<span class=\"__13 _990\"></span>eb\u00e4rande skulder<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 lsa_13 ws10_13\" style=\"left:884.9625px; bottom:184.11768px;\">2022<span class=\"__13 _6b_7\"> </span>2021<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:169.92168px;\">Ing\u00e5ende balans<span class=\"__13 _1b1\"> </span>14 997<span class=\"__13 _994\"> </span>15 052<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:155.72568px;\">Post<span class=\"__13 _990\"></span>er som p\u00e5verk<span class=\"__13 _990\"></span>ar kassafl\u00f6det fr<span class=\"__13 _1033\"></span>\u00e5n finansieringsverksamhet<span class=\"__13 _990\"></span>en<span class=\"__13 _1093\"> </span><span class=\"lse_13 ws14_13\">-18<span class=\"__13 _989\"></span>1<span class=\"__13 _18e_2\"> </span></span>1 436<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws5_13\" style=\"left:499.5161px; bottom:141.52968px;\">\u00d6vrig f\u00f6r<span class=\"__13 _990\"></span>\u00e4ndring leasingavtal<span class=\"__13 _18f_2\"> </span><span class=\"ls7_13 ws3a_9\">81<span class=\"__13 _989\"></span>7<span class=\"__13 _1039\"> </span><span class=\"lsa_13 ws10_13\">347<span class=\"__13 _1c0\"> </span></span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:499.5161px; bottom:127.33368px;\">Omklassificering<span class=\"__13 _1b2\"> </span><span class=\"ls22_10 ws51_4\">45<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h3_13 ff2_13 fs1_13 fc0_13 sc0_13 ls1_13 ws1_13\" style=\"left:499.5161px; bottom:113.137665px;\">Kur<span class=\"__13 _990\"></span>sdifferens<span class=\"__13 _990\"></span>er<span class=\"__13 _1b3\"> </span><span class=\"ls15_13 ws1b_13\">-978<span class=\"__13 _e3_3\"> </span></span><span class=\"ws5_13\">-1 839<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff1_13 fs1_13 fc0_13 sc0_13 ls1_13 ws6_13\" style=\"left:499.5161px; bottom:98.94167px;\">Belopp vid \u00e5rets slut<span class=\"__13 _1187\"> </span>14 6<span class=\"__13 _990\"></span>99<span class=\"__13 _1044\"> </span>14 997<span class=\"__13 _1c0\"> </span></div><div class=\"t_13 m0_13 h4_13 ff2_13 fs1_13 fc1_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:726.297px;\">Koncern\u00f6<span class=\"__13 _990\"></span>versikt<span class=\"__13 _1035\"> </span>V<span class=\"__13 _1033\"></span>erksamhet<span class=\"__13 _1036\"> </span>Bolagsstyrning<span class=\"__13 _1035\"> </span>H\u00e5llbarhet<span class=\"__13 _1037\"> </span><span class=\"ff1_13\">Finansiell information<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h5_13 ff2_13 fs2_13 fc1_13 sc0_13 ls30_8 ws3e_9\" style=\"left:0.009986877px; bottom:2.079193px;\">177 <span class=\"__13 _1038\"> </span><span class=\"fs3_13 ls1_13 ws1_13\">Skanska \u00c5rs- och h\u00e5llbarhetsr<span class=\"__13 _1033\"></span>edovisning 2022<span class=\"__13 _1c0\"> </span></span></div><div class=\"t_13 m0_13 h4_13 ff2_13 fs1_13 fc1_13 sc0_13 ls1_13 ws1_13\" style=\"left:0.009986877px; bottom:698.65924px;\">Finansiell analys  <span class=\"__13 _4a_9\"> </span> Koncernr<span class=\"__13 _1033\"></span>esultat  <span class=\"__13 _4a_9\"> </span> <span class=\"ff1_13\">Noter</span>  <span class=\"__13 _4a_9\"> </span> Nya ers\u00e4ttningsriktlinjer <span class=\"__13 _4a_9\"> </span>Revisionsber<span class=\"__13 _990\"></span>\u00e4ttelse  <span class=\"__13 _4a_9\"> </span> Revisorns h\u00e5llbarhe<span class=\"__13 _990\"></span>tsrapport <span class=\"__13 _4a_9\"> </span> Kv<span class=\"__13 _990\"></span>artalsinf<span class=\"__13 _990\"></span>ormation  <span class=\"__13 _4a_9\"> </span> \u00c5rsst\u00e4mma och inv<span class=\"__13 _990\"></span>ester<span class=\"__13 _990\"></span>arkalender  <span class=\"__13 _4a_9\"> </span> Adr<span class=\"__13 _990\"></span>esser<span class=\"__13 _1c0\"> </span></div>Not 36<span class=\"__13 _989\"></span>.<span class=\"ff2_13 ls1_13 ws1_13\"> Pers<span class=\"__13 _990\"></span>onal<span class=\"__13 _1c0\"> </span></span>L\u00f6ner<span class=\"__13 _e5_3\"></span>, andra ers\u00e4ttningar och sociala kostnader<span class=\"__13 _1c0\"> </span>2022-<span class=\"__13 _1033\"></span>12-31<span class=\"__13 _4b_7\"> </span>2021<span class=\"__13 _990\"></span>-12-31<span class=\"__13 _1c0\"> </span>L\u00f6ner och ers\u00e4ttningar<span class=\"__13 _1c0\"> </span>Styrelse, <span class=\"__13 _990\"></span>VD<span class=\"__13 _990\"></span>, vVD och \u00f6vrig ledningsgrupp<span class=\"__13 _1c0\"> </span>1) 2) 612<span class=\"__13 _1055\"> </span><span class=\"ls34_6 ws53_4\"> 587<span class=\"__13 _1c0\"> </span></span>\u00d6vriga anst\u00e4llda<span class=\"__13 _1a3\"> </span>21 952<span class=\"__13 _998\"> </span><span class=\"ls7_13 wsc_13\">20<span class=\"__13 _989\"></span> 398<span class=\"__13 _1c0\"> </span></span>Summa l\u00f6ner och ers\u00e4ttningar<span class=\"__13 _1b4\"> </span>22 654<span class=\"__13 _996\"> </span>20 985<span class=\"__13 _1c0\"> </span>Sociala kostnader<span class=\"__13 _1c0\"> </span>3)<span class=\"__13 _1c0\"> </span>6 045<span class=\"__13 _1047\"> </span>5 637<span class=\"__13 _1c0\"> </span>Icke mone<span class=\"__13 _990\"></span>t\u00e4ra ers\u00e4ttningar<span class=\"__13 _1c0\"> </span>4) 994<span class=\"__13 _5d_8\"> </span><span class=\"ws38_10\">942<span class=\"__13 _1c0\"> </span></span>Aktierelat<span class=\"__13 _990\"></span>erade ers\u00e4ttningar<span class=\"__13 _8b_3\"> </span><span class=\"lsd_13 ws3_13\"> 471<span class=\"__13 _d8_3\"> </span></span><span class=\"ws1_13\">388<span class=\"__13 _1c0\"> </span></span>Summa<span class=\"__13 _1177\"> </span><span class=\"ws6_13\">30 07<span class=\"__13 _1033\"></span>4<span class=\"__13 _998\"> </span>27 952<span class=\"__13 _1c0\"> </span></span>1)  <span class=\"__13 _1034\"></span>Beloppet avser styrelse<span class=\"__13 _990\"></span>, VD<span class=\"__13 _990\"></span>, vVD<span class=\"__13 _990\"></span> och \u00f6vrig<span class=\"__13 _990\"></span> ledningsgrupp i<span class=\"__13 _1033\"></span> s<span class=\"__13 _989\"></span>am<span class=\"__13 _990\"></span>tliga k<span class=\"__13 _990\"></span>oncernf\u00f6ret<span class=\"__13 _990\"></span>ag. I beloppet i<span class=\"__13 _990\"></span>nkluderas ers\u00e4ttningar<span class=\"__13 _990\"></span> till t<span class=\"__13 _990\"></span>idigare<span class=\"__13 _1c0\"> </span>styrelse,<span class=\"__13 _990\"></span> VD och v<span class=\"__13 _990\"></span>VD.<span class=\"__13 _1c0\"> </span>2) Varav 2<span class=\"__13 _989\"></span>35 (222) M<span class=\"__13 _989\"></span>kr avs<span class=\"__13 _989\"></span>er r\u00f6<span class=\"__13 _989\"></span>rlig<span class=\"__13 _989\"></span>a ers<span class=\"__13 _989\"></span>\u00e4ttn<span class=\"__13 _989\"></span>inga<span class=\"__13 _989\"></span>r<span class=\"__13 _990\"></span>.<span class=\"__13 _1c0\"> </span>3)<span class=\"__13 _990\"></span>  <span class=\"__13 _5b_8\"></span>V<span class=\"__13 _990\"></span>arav 2<span class=\"__13 _990\"></span> 513 (<span class=\"__13 _1033\"></span>2 395<span class=\"__13 _990\"></span>) Mkr av<span class=\"__13 _990\"></span>ser pensionskostnader<span class=\"__13 _1033\"></span>. Av<span class=\"__13 _990\"></span> koncernens t<span class=\"__13 _990\"></span>otala<span class=\"__13 _990\"></span> pensions <span class=\"__13 _5b_8\"></span>kostnader<span class=\"__13 _990\"></span> avser 82<span class=\"__13 _1033\"></span> (56)<span class=\"__13 _990\"></span> Mkr styrelse, VD<span class=\"__13 _1033\"></span>, vVD och<span class=\"__13 _990\"></span> \u00f6vrig<span class=\"__13 _990\"></span> ledningsgrupp i<span class=\"__13 _1033\"></span> s<span class=\"__13 _989\"></span>am<span class=\"__13 _990\"></span>tliga k<span class=\"__13 _990\"></span>oncernf\u00f6ret<span class=\"__13 _990\"></span>ag. I beloppet i<span class=\"__13 _990\"></span>nkluderas pensionsk<span class=\"__13 _990\"></span>ostnader till<span class=\"__13 _990\"></span> tidigare<span class=\"__13 _990\"></span> styrelse, VD<span class=\"__13 _990\"></span> och vVD.<span class=\"__13 _1c0\"> </span>4)<span class=\"__13 _990\"></span>  <span class=\"__13 _1034\"></span>I posten icke<span class=\"__13 _990\"></span> monet\u00e4ra<span class=\"__13 _990\"></span> ers\u00e4ttningar ing\u00e5r<span class=\"__13 _990\"></span> bland annat<span class=\"__13 _1033\"></span> kostnader f\u00f6r<span class=\"__13 _990\"></span> sjukv\u00e5rdsf\u00f6rs\u00e4kring<span class=\"__13 _1c0\"> </span>.<span class=\"__13 _1c0\"> </span>Medelantal ans<span class=\"__13 _990\"></span>t\u00e4llda<span class=\"__13 _1c0\"> </span>Personal ber\u00e4knas som genomsnittligt an<span class=\"__13 _1033\"></span>tal anst\u00e4llda. Se not 1.<span class=\"__13 _1c0\"> </span>2022<span class=\"__13 _16b_2\"> </span><span class=\"ls3_13 ws6_13\">varav m\u00e4n<span class=\"__13 _990\"></span> <span class=\"__13 _1a_12\"> </span><span class=\"ls1_13 ws1_13\">%<span class=\"__13 _11d_2\"> </span></span>varav kvinnor<span class=\"__13 _1000\"> </span><span class=\"ls1_13 ws1_13\">%<span class=\"__13 _18e_2\"> </span><span class=\"lsa_13 ws10_13\">2<span class=\"__13 _989\"></span>021<span class=\"__13 _16b_2\"> </span></span></span>var<span class=\"__13 _990\"></span>av m\u00e4n <span class=\"__13 _1006\"> </span><span class=\"ls1_13 ws1_13\">%<span class=\"__13 _1b5\"> </span></span>varav<span class=\"__13 _990\"></span> kvinnor<span class=\"__13 _1000\"> </span><span class=\"ls1_13 ws1_13\">%<span class=\"__13 _1c0\"> </span></span></span>Sverige<span class=\"__13 _1b6\"> </span><span class=\"ls15_13 wse_13\">7 937<span class=\"__13 _1047\"> </span></span><span class=\"ws5_13\">5 986<span class=\"__13 _1054\"> </span><span class=\"ls1f_12 ws56_4\"> 75<span class=\"__13 _f5_3\"> </span></span>1 951<span class=\"__13 _1054\"> </span><span class=\"lsc_13 ws12_13\"> 25<span class=\"__13 _1047\"> </span><span class=\"ls11_13 ws4a_5\">8 07<span class=\"__13 _989\"></span>7<span class=\"__13 _1064\"> </span></span></span>6 168<span class=\"__13 _1012\"> </span><span class=\"ls10_13 ws4d_5\"> 76<span class=\"__13 _18e_2\"> </span></span>1 909<span class=\"__13 _1054\"> </span><span class=\"ls13_13 ws46_8\"> 24<span class=\"__13 _1c0\"> </span></span></span>Norge<span class=\"__13 _1b7\"> </span><span class=\"ws5_13\">4 004<span class=\"__13 _1047\"> </span>3 60<span class=\"__13 _990\"></span>7<span class=\"__13 _1051\"> </span> 90<span class=\"__13 _1055\"> </span><span class=\"ls7_13 wsc_13\"> 397<span class=\"__13 _1054\"> </span></span> 10<span class=\"__13 _1047\"> </span>3 780<span class=\"__13 _1047\"> </span><span class=\"ls40_5 ws20_13\">3 396<span class=\"__13 _1051\"> </span></span> 90<span class=\"__13 _6a_8\"> </span> 384<span class=\"__13 _1012\"> </span> 10<span class=\"__13 _1c0\"> </span></span>Finland<span class=\"__13 _1ab\"> </span><span class=\"ws5_13\">2 082<span class=\"__13 _8a_3\"> </span><span class=\"ls11_13 ws4a_5\">1 707<span class=\"__13 _1054\"> </span><span class=\"ls7_13 wsc_13\"> 82<span class=\"__13 _1055\"> </span><span class=\"ls1f_12 ws56_4\"> 3<span class=\"__13 _989\"></span>75<span class=\"__13 _1012\"> </span></span></span></span> 18<span class=\"__13 _1064\"> </span>2 164<span class=\"__13 _18e_2\"> </span>1 792<span class=\"__13 _1051\"> </span> 83<span class=\"__13 _1055\"> </span><span class=\"lsf_13 ws1e_13\"> 372<span class=\"__13 _17a_2\"> </span></span> 17<span class=\"__13 _1c0\"> </span></span>Storbrit<span class=\"__13 _990\"></span>annien<span class=\"__13 _1b8\"> </span><span class=\"ws5_13\">3 500<span class=\"__13 _1041\"> </span>2 562<span class=\"__13 _1054\"> </span><span class=\"ls16_13 ws70_1\"> 73<span class=\"__13 _6a_8\"> </span><span class=\"ls15_13 wse_13\"> 93<span class=\"__13 _989\"></span>8<span class=\"__13 _1054\"> </span><span class=\"ls19_12 wsa_13\"> 27<span class=\"__13 _18e_2\"> </span></span></span></span>4 231<span class=\"__13 _6b_7\"> </span>3 173<span class=\"__13 _1054\"> </span><span class=\"ls1f_12 ws56_4\"> 75<span class=\"__13 _18e_2\"> </span></span>1 058<span class=\"__13 _1051\"> </span><span class=\"lsc_13 ws12_13\"> 25<span class=\"__13 _1c0\"> </span></span></span>Polen<span class=\"__13 _8b_3\"> </span><span class=\"ws5_13\">1 534<span class=\"__13 _1055\"> </span><span class=\"ls34_6 ws53_4\"> 969<span class=\"__13 _1054\"> </span></span> 63<span class=\"__13 _6a_8\"> </span> 565<span class=\"__13 _1054\"> </span><span class=\"lsf_13 ws1e_13\"> 37<span class=\"__13 _1064\"> </span></span>1 642<span class=\"__13 _1064\"> </span>1 062<span class=\"__13 _1051\"> </span> 65<span class=\"__13 _1059\"> </span> 580<span class=\"__13 _1054\"> </span><span class=\"ls16_13 ws70_1\"> 35<span class=\"__13 _1c0\"> </span></span></span>Tjeckien<span class=\"__13 _1b9\"> </span><span class=\"ws5_13\">2 123<span class=\"__13 _6b_7\"> </span><span class=\"ls1f_12 ws56_4\">1<span class=\"__13 _989\"></span> 775<span class=\"__13 _1051\"> </span></span> 84<span class=\"__13 _6a_8\"> </span> 349<span class=\"__13 _1012\"> </span> 16<span class=\"__13 _18e_2\"> </span>2 133<span class=\"__13 _6b_7\"> </span>1 799<span class=\"__13 _1051\"> </span> 84<span class=\"__13 _6a_8\"> </span> 334<span class=\"__13 _1012\"> </span> 16<span class=\"__13 _1c0\"> </span></span>Slovakien<span class=\"__13 _1099\"> </span><span class=\"ws5_13\"> 641<span class=\"__13 _1055\"> </span><span class=\"ls1f_12 ws56_4\"> 575<span class=\"__13 _1051\"> </span></span> 90<span class=\"__13 _1051\"> </span> 66<span class=\"__13 _1012\"> </span> 10<span class=\"__13 _1055\"> </span><span class=\"ls3c_5 ws71_1\"> 5<span class=\"__13 _989\"></span>67<span class=\"__13 _5d_8\"> </span></span> 501<span class=\"__13 _1051\"> </span> 88<span class=\"__13 _1051\"> </span> 66<span class=\"__13 _1012\"> </span> 12<span class=\"__13 _1c0\"> </span></span>USA<span class=\"__13 _1079\"> </span><span class=\"ls1_13 ws5_13\">6 440<span class=\"__13 _1047\"> </span><span class=\"ls19_12 wsa_13\">5 270<span class=\"__13 _1051\"> </span></span></span><span class=\"wsc_13\"> 82<span class=\"__13 _f5_3\"> </span><span class=\"ls1_13 ws5_13\">1 170<span class=\"__13 _1012\"> </span> 18<span class=\"__13 _1064\"> </span>7 323<span class=\"__13 _1047\"> </span>6 13<span class=\"__13 _989\"></span>4<span class=\"__13 _1057\"> </span> 84<span class=\"__13 _8a_3\"> </span>1 189<span class=\"__13 _1012\"> </span> 16<span class=\"__13 _1c0\"> </span></span></span>\u00d6vriga l\u00e4nder<span class=\"__13 _1ba\"> </span><span class=\"ls13_13 ws46_8\"> 119<span class=\"__13 _1012\"> </span><span class=\"ls14_13 ws1d_13\"> 74<span class=\"__13 _1054\"> </span><span class=\"ls7_13 wsc_13\"> 62<span class=\"__13 _1051\"> </span><span class=\"ls22_10 ws2c_12\"> 45<span class=\"__13 _1054\"> </span></span></span></span></span> 38<span class=\"__13 _d8_3\"> </span> 135<span class=\"__13 _1054\"> </span><span class=\"ls17_13 ws72_1\"> 77<span class=\"__13 _1054\"> </span><span class=\"ls35_6 ws26_12\"> 57<span class=\"__13 _1054\"> </span> 57<span class=\"__13 _1051\"> </span></span></span> 43<span class=\"__13 _1c0\"> </span>Summa<span class=\"__13 _1bb\"> </span><span class=\"ws6_13\">28 380<span class=\"__13 _996\"> </span><span class=\"ls23_10 ws2d_11\">22<span class=\"__13 _989\"></span> 524<span class=\"__13 _1054\"> </span><span class=\"ls53 ws73_1\"> 79<span class=\"__13 _1078\"> </span></span></span>5 856<span class=\"__13 _1054\"> </span> 21<span class=\"__13 _5e_7\"> </span>30 051<span class=\"__13 _5e_7\"> </span>24 10<span class=\"__13 _990\"></span>2<span class=\"__13 _1057\"> </span> 80<span class=\"__13 _1078\"> </span>5 949<span class=\"__13 _1057\"> </span><span class=\"lsd_13 ws3_13\"> 20<span class=\"__13 _1c0\"> </span></span></span>Anta<span class=\"__13 _989\"></span>let an<span class=\"__13 _989\"></span>st\u00e4ll<span class=\"__13 _989\"></span>da vid \u00e5r<span class=\"__13 _989\"></span>ets sl<span class=\"__13 _989\"></span>ut upp<span class=\"__13 _989\"></span>gick t<span class=\"__13 _989\"></span>ill 27 66<span class=\"__13 _989\"></span>6 (28 699)<span class=\"__13 _990\"></span>.<span class=\"__13 _1c0\"> </span>M\u00e4n och kvinnor per balansdagen i samtliga k<span class=\"__13 _1033\"></span>oncernf\u00f6retags s<span class=\"__13 _990\"></span>tyrelse och ledning<span class=\"__13 _1c0\"> </span>20<span class=\"__13 _989\"></span>22-1<span class=\"__13 _989\"></span>2-31<span class=\"__13 _1bc\"> </span><span class=\"ls23_10 ws5c_2\">20<span class=\"__13 _989\"></span>2<span class=\"__13 _989\"></span>1-1<span class=\"__13 _989\"></span>2-3<span class=\"__13 _989\"></span>1<span class=\"__13 _1c0\"> </span></span>varav<span class=\"__13 _990\"></span> m\u00e4n, %<span class=\"__13 _1bd\"> </span>varav<span class=\"__13 _990\"></span> kvinnor<span class=\"__13 _1033\"></span>, %<span class=\"__13 _1be\"> </span>varav<span class=\"__13 _990\"></span> m\u00e4n, %<span class=\"__13 _1bd\"> </span>varav<span class=\"__13 _990\"></span> kvinnor<span class=\"__13 _1033\"></span>, %<span class=\"__13 _1c0\"> </span>Andel styrelseledam\u00f6<span class=\"__13 _990\"></span>ter<span class=\"__13 _d7_3\"> </span><span class=\"ls20_10 ws2a_12\">70<span class=\"__13 _1026\"> </span></span><span class=\"ws1_13\">30<span class=\"__13 _1026\"> </span><span class=\"ls24_10 ws2f_11\">59<span class=\"__13 _1a_12\"> </span></span>41<span class=\"__13 _1c0\"> </span></span>Andel VD och medlemmar i aff<span class=\"__13 _990\"></span>\u00e4rsenheternas<span class=\"__13 _1c0\"> </span>ledningsgrupper<span class=\"__13 _1bf\"> </span><span class=\"ls20_10 ws2a_12\">70<span class=\"__13 _17a_2\"> </span></span>30<span class=\"__13 _1006\"> </span><span class=\"lsd_13 ws30_10\">72<span class=\"__13 _17a_2\"> </span><span class=\"ls2b_10 ws38_10\">28<span class=\"__13 _1c0\"> </span></span></span>\u00d6vrigt<span class=\"__13 _1c0\"> </span>Inga l\u00e5n,<span class=\"__13 _990\"></span> st\u00e4llda s\u00e4k<span class=\"__13 _1033\"></span>erheter eller e<span class=\"__13 _990\"></span>ventual<span class=\"__13 _990\"></span>f\u00f6rpliktelser har<span class=\"__13 _990\"></span> l\u00e4mnats till<span class=\"__13 _990\"></span> f\u00f6rm\u00e5n f<span class=\"__13 _990\"></span>\u00f6r styrelseledamot och VD<span class=\"__13 _1033\"></span> inom<span class=\"__13 _1c0\"> </span>koncernen.<span class=\"__13 _1c0\"> </span>Me<span class=\"__14 _1189\"></span>d le<span class=\"__14 _1189\"></span>dan<span class=\"__14 _1189\"></span>de b<span class=\"__14 _1189\"></span>efat<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>ngs<span class=\"__14 _1189\"></span>ha<span class=\"__14 _1189\"></span>vare av<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>s VD oc<span class=\"__14 _1189\"></span>h<span class=\"__14 _1190\"> </span>Koncernchefen samt \u00f6<span class=\"__14 _1191\"></span>vriga medlemmar i koncernled<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>nin<span class=\"__14 _1189\"></span>gen (G<span class=\"__14 _1189\"></span>rou<span class=\"__14 _1189\"></span>p Lea<span class=\"__14 _1189\"></span>der<span class=\"__14 _1189\"></span>sh<span class=\"__14 _1189\"></span>ip T<span class=\"__14 _1191\"></span>eam). Konc<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>nle<span class=\"__14 _1189\"></span>dni<span class=\"__14 _1189\"></span>ng<span class=\"__14 _1189\"></span>en<span class=\"__14 _1190\"> </span>be<span class=\"__14 _1189\"></span>sto<span class=\"__14 _1189\"></span>d vid ut<span class=\"__14 _1189\"></span>g\u00e5n<span class=\"__14 _1189\"></span>ge<span class=\"__14 _1189\"></span>n av 2022 a<span class=\"__14 _1189\"></span>v sju p<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>so<span class=\"__14 _1189\"></span>ne<span class=\"__14 _1189\"></span>r<span class=\"__14 _1191\"></span>, ink<span class=\"__14 _1189\"></span>lus<span class=\"__14 _1189\"></span>ive<span class=\"__14 _1190\"> </span>VD o<span class=\"__14 _1189\"></span>ch Kon<span class=\"__14 _1189\"></span>cer<span class=\"__14 _1189\"></span>nc<span class=\"__14 _1189\"></span>hef, vara<span class=\"__14 _1189\"></span>v tre k<span class=\"__14 _1189\"></span>vi<span class=\"__14 _1189\"></span>nno<span class=\"__14 _1189\"></span>r oc<span class=\"__14 _1189\"></span>h fy<span class=\"__14 _1189\"></span>ra m\u00e4<span class=\"__14 _1189\"></span>n.<span class=\"__14 _1190\"> </span>Info<span class=\"__14 _1189\"></span>rma<span class=\"__14 _1189\"></span>tio<span class=\"__14 _1189\"></span>n om VD o<span class=\"__14 _1189\"></span>ch Kon<span class=\"__14 _1189\"></span>ce<span class=\"__14 _1189\"></span>rnc<span class=\"__14 _1189\"></span>he<span class=\"__14 _1189\"></span>fen o<span class=\"__14 _1189\"></span>ch \u00f6vr<span class=\"__14 _1189\"></span>iga m<span class=\"__14 _1189\"></span>ed<span class=\"__14 _1189\"></span><span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>lem<span class=\"__14 _1189\"></span>ma<span class=\"__14 _1189\"></span>r i konc<span class=\"__14 _1189\"></span>ern<span class=\"__14 _1189\"></span>le<span class=\"__14 _1189\"></span>dni<span class=\"__14 _1189\"></span>nge<span class=\"__14 _1189\"></span>n fin<span class=\"__14 _1189\"></span>ns p<span class=\"__14 _1189\"></span>\u00e5 sid<span class=\"__14 _1189\"></span>orn<span class=\"__14 _1189\"></span>a 52\u201353<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span>Berednings- och<span class=\"__14 _1191\"></span> beslutspro<span class=\"__14 _1191\"></span>cesser<span class=\"__14 _1190\"> </span>Styrelsens ers\u00e4ttningsk<span class=\"__14 _1191\"></span>ommitt\u00e9<span class=\"__14 _1191\"></span> bereder styrelsens f<span class=\"__14 _1191\"></span>\u00f6r<span class=\"__14 _1191\"></span><span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>sl<span class=\"__14 _1189\"></span>ag f\u00f6r b<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>lut a<span class=\"__14 _1189\"></span>v \u00e5r<span class=\"__14 _1189\"></span>ss<span class=\"__14 _1189\"></span>t\u00e4mm<span class=\"__14 _1189\"></span>an o<span class=\"__14 _1189\"></span>m rik<span class=\"__14 _1189\"></span>tli<span class=\"__14 _1189\"></span>nje<span class=\"__14 _1189\"></span>r f\u00f6r l<span class=\"__14 _1189\"></span>\u00f6n oc<span class=\"__14 _1189\"></span>h<span class=\"__14 _1190\"> </span>ann<span class=\"__14 _1189\"></span>an er<span class=\"__14 _1189\"></span>s\u00e4<span class=\"__14 _1189\"></span>ttn<span class=\"__14 _1189\"></span>ing t<span class=\"__14 _1189\"></span>ill l<span class=\"__14 _1189\"></span>eda<span class=\"__14 _1189\"></span>nd<span class=\"__14 _1189\"></span>e befa<span class=\"__14 _1189\"></span>ttn<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>sh<span class=\"__14 _1189\"></span>avar<span class=\"__14 _1189\"></span>e (\u201d<span class=\"__14 _1191\"></span>er<span class=\"__14 _1189\"></span>s\u00e4t<span class=\"__14 _1189\"></span>t<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>nin<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>rik<span class=\"__14 _1189\"></span>tli<span class=\"__14 _1189\"></span>nje<span class=\"__14 _1189\"></span>rna<span class=\"__14 _1189\"></span>\u201d) n\u00e4<span class=\"__14 _1189\"></span>r det up<span class=\"__14 _1189\"></span>pko<span class=\"__14 _1189\"></span>mme<span class=\"__14 _1189\"></span>r be<span class=\"__14 _1189\"></span>hov av v\u00e4<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>nt<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>liga \u00e4ndringar av riktlinjerna, dock minst v<span class=\"__14 _1191\"></span>art fj\u00e4rde \u00e5r<span class=\"__14 _1191\"></span>.<span class=\"__14 _1190\"> </span>Nuvarande ers\u00e4ttningsrik<span class=\"__14 _1189\"></span>tlinjer beslutade av \u00e5rsst\u00e4m<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>man 2020<span class=\"__14 _1191\"></span> framg\u00e5r nedan under rubriken<span class=\"__14 _1191\"></span> \u201dErs\u00e4ttningar<span class=\"__14 _1190\"> </span>till l<span class=\"__14 _1189\"></span>ed<span class=\"__14 _1189\"></span>and<span class=\"__14 _1189\"></span>e be<span class=\"__14 _1189\"></span>fat<span class=\"__14 _1189\"></span>tnin<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>hava<span class=\"__14 _1189\"></span>re\u201d. Ers\u00e4t<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>ngs<span class=\"__14 _1189\"></span>kom<span class=\"__14 _1189\"></span>mit<span class=\"__14 _1189\"></span>t\u00e9n<span class=\"__14 _1190\"> </span>har ko<span class=\"__14 _1189\"></span>mmi<span class=\"__14 _1189\"></span>t till s<span class=\"__14 _1189\"></span>lut<span class=\"__14 _1189\"></span>sa<span class=\"__14 _1189\"></span>tse<span class=\"__14 _1189\"></span>n at<span class=\"__14 _1189\"></span>t de er<span class=\"__14 _1189\"></span>s<span class=\"__14 _1189\"></span>\u00e4tt<span class=\"__14 _1189\"></span>ning<span class=\"__14 _1189\"></span>sr<span class=\"__14 _1189\"></span>ik<span class=\"__14 _1189\"></span>tli<span class=\"__14 _1189\"></span>nje<span class=\"__14 _1189\"></span>r som<span class=\"__14 _1190\"> </span>antogs av \u00e5rsst\u00e4mman 202<span class=\"__14 _1191\"></span>0 ska<span class=\"__14 _1191\"></span> revideras, fr\u00e4mst avse<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>ende pensionsf\u00f6rm\u00e5<span class=\"__14 _1191\"></span>ner i s<span class=\"__14 _1191\"></span>yfte att anpassa t<span class=\"__14 _1191\"></span>aket<span class=\"__14 _1191\"></span> f\u00f6r<span class=\"__14 _1191\"></span> pen<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>sionsf\u00f6rm\u00e5ner f<span class=\"__14 _1191\"></span>\u00f6r ledande bef<span class=\"__14 _1191\"></span>attningshavare<span class=\"__14 _1191\"></span> till<span class=\"__14 _1191\"></span> r\u00e5dande<span class=\"__14 _1190\"> </span>svensk marknadspraxis. Styrels<span class=\"__14 _1189\"></span>en har f\u00f6ljaktligen, efter<span class=\"__14 _1190\"> </span>rekommendat<span class=\"__14 _1191\"></span>ion fr\u00e5n<span class=\"__14 _1191\"></span> ers\u00e4ttningskommi<span class=\"__14 _1191\"></span>tt\u00e9n, f\u00f6reslagit<span class=\"__14 _1191\"></span> att \u00e5rsst\u00e4mman 2023 beslutar om<span class=\"__14 _1191\"></span> reviderade ers\u00e4ttnings<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>riktlinjer,<span class=\"__14 _1191\"></span> se sidorna 206\u20132<span class=\"__14 _1191\"></span>08.<span class=\"__14 _1190\"> </span>L\u00f6n o<span class=\"__14 _1189\"></span>ch \u00f6v<span class=\"__14 _1189\"></span>rig<span class=\"__14 _1189\"></span>a f\u00f6rm<span class=\"__14 _1189\"></span>\u00e5n<span class=\"__14 _1189\"></span>er f\u00f6r V<span class=\"__14 _1189\"></span>D oc<span class=\"__14 _1189\"></span>h Konc<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>nch<span class=\"__14 _1189\"></span>ef fa<span class=\"__14 _1189\"></span>st<span class=\"__14 _1189\"></span>st\u00e4l<span class=\"__14 _1189\"></span>ls<span class=\"__14 _1190\"> </span>av st<span class=\"__14 _1189\"></span>yr<span class=\"__14 _1189\"></span>el<span class=\"__14 _1189\"></span>sen e<span class=\"__14 _1189\"></span>fte<span class=\"__14 _1189\"></span>r f\u00f6r<span class=\"__14 _1189\"></span>sl<span class=\"__14 _1189\"></span>ag fr<span class=\"__14 _1189\"></span>\u00e5n er<span class=\"__14 _1189\"></span>s\u00e4<span class=\"__14 _1189\"></span>ttn<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>skom<span class=\"__14 _1189\"></span>mit<span class=\"__14 _1189\"></span>t\u00e9<span class=\"__14 _1189\"></span>n.<span class=\"__14 _1190\"> </span>Ers<span class=\"__14 _1189\"></span>\u00e4t<span class=\"__14 _1189\"></span>tnin<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>komm<span class=\"__14 _1189\"></span>itt<span class=\"__14 _1189\"></span>\u00e9n be<span class=\"__14 _1189\"></span>sl<span class=\"__14 _1189\"></span>utar o<span class=\"__14 _1189\"></span>m l\u00f6<span class=\"__14 _1189\"></span>ner, r\u00f6rl<span class=\"__14 _1189\"></span>ig er<span class=\"__14 _1189\"></span>s\u00e4<span class=\"__14 _1189\"></span>ttn<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1190\"> </span>och \u00f6vriga f\u00f6rm\u00e5ner f<span class=\"__14 _1191\"></span>\u00f6r \u00f6vriga medlemmar i k<span class=\"__14 _1191\"></span>oncern<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>ledningen. VD<span class=\"__14 _1191\"></span> och K<span class=\"__14 _1191\"></span>oncernchef in<span class=\"__14 _1191\"></span>formerar<span class=\"__14 _1191\"></span> l\u00f6pande<span class=\"__14 _1190\"> </span>er<span class=\"__14 _1189\"></span>s\u00e4t<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>ng<span class=\"__14 _1189\"></span>s <span class=\"__14 _1192\"></span>komm<span class=\"__14 _1189\"></span>itt<span class=\"__14 _1189\"></span>\u00e9n om l<span class=\"__14 _1189\"></span>\u00f6n<span class=\"__14 _1189\"></span>er, r\u00f6rli<span class=\"__14 _1189\"></span>g er<span class=\"__14 _1189\"></span>s\u00e4t<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>ng oc<span class=\"__14 _1189\"></span>h<span class=\"__14 _1190\"> </span>\u00f6vriga<span class=\"__14 _1191\"></span> f\u00f6rm\u00e5ner<span class=\"__14 _1191\"></span> f\u00f6r k<span class=\"__14 _1191\"></span>oncernstabschef<span class=\"__14 _1191\"></span>er och a<span class=\"__14 _1191\"></span>ff\u00e4rsenhets<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>ch<span class=\"__14 _1189\"></span>efer. I er<span class=\"__14 _1189\"></span>s\u00e4t<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>ng<span class=\"__14 _1189\"></span>skom<span class=\"__14 _1189\"></span>mit<span class=\"__14 _1189\"></span>t\u00e9n i<span class=\"__14 _1189\"></span>ngi<span class=\"__14 _1189\"></span>ck un<span class=\"__14 _1189\"></span>de<span class=\"__14 _1189\"></span>r 2022 s<span class=\"__14 _1189\"></span>ty<span class=\"__14 _1189\"></span>rel<span class=\"__14 _1189\"></span><span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>sens ordf\u00f6r<span class=\"__14 _1191\"></span>ande Hans Bi\u00f6rck<span class=\"__14 _1191\"></span> samt styrelseledam\u00f6terna<span class=\"__14 _1191\"></span> P\u00e4r B<span class=\"__14 _1189\"></span>om<span class=\"__14 _1189\"></span>an oc<span class=\"__14 _1189\"></span>h Ja<span class=\"__14 _1189\"></span>n Gur<span class=\"__14 _1189\"></span>and<span class=\"__14 _1189\"></span>er. Ers<span class=\"__14 _1189\"></span>\u00e4tt<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>kommi<span class=\"__14 _1189\"></span>tt\u00e9<span class=\"__14 _1189\"></span>n<span class=\"__14 _1190\"> </span>sam<span class=\"__14 _1189\"></span>ma<span class=\"__14 _1189\"></span>ntr\u00e4<span class=\"__14 _1189\"></span>dde s<span class=\"__14 _1189\"></span>ex g\u00e5n<span class=\"__14 _1189\"></span>ge<span class=\"__14 _1189\"></span>r und<span class=\"__14 _1189\"></span>er 202<span class=\"__14 _1189\"></span>2<span class=\"__14 _1189\"></span>. \u00c5r<span class=\"__14 _1189\"></span>ss<span class=\"__14 _1189\"></span>t\u00e4mm<span class=\"__14 _1189\"></span>an<span class=\"__14 _1190\"> </span>be<span class=\"__14 _1189\"></span>slu<span class=\"__14 _1189\"></span>tar om s<span class=\"__14 _1189\"></span>t<span class=\"__14 _1189\"></span>yre<span class=\"__14 _1189\"></span>lse<span class=\"__14 _1189\"></span> <span class=\"__14 _1192\"></span>ar<span class=\"__14 _1189\"></span>vod<span class=\"__14 _1189\"></span>en oc<span class=\"__14 _1189\"></span>h er<span class=\"__14 _1189\"></span>s\u00e4<span class=\"__14 _1189\"></span>ttn<span class=\"__14 _1189\"></span>ing f\u00f6<span class=\"__14 _1189\"></span>r komm<span class=\"__14 _1189\"></span>it<span class=\"__14 _1189\"></span>t\u00e9-<span class=\"__14 _1190\"> </span>arb<span class=\"__14 _1189\"></span>ete ef<span class=\"__14 _1189\"></span>te<span class=\"__14 _1189\"></span>r f\u00f6r<span class=\"__14 _1189\"></span>sl<span class=\"__14 _1189\"></span>ag fr\u00e5<span class=\"__14 _1189\"></span>n valb<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>edn<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>en<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span>Ers\u00e4ttningar till<span class=\"__14 _1191\"></span> ledande befa<span class=\"__14 _1191\"></span>ttningshavare<span class=\"__14 _1190\"> </span>Rik<span class=\"__14 _1189\"></span>tl<span class=\"__14 _1189\"></span>in<span class=\"__14 _1189\"></span>jer f<span class=\"__14 _1189\"></span>\u00f6r l\u00f6<span class=\"__14 _1189\"></span>n oc<span class=\"__14 _1189\"></span>h ann<span class=\"__14 _1189\"></span>an er<span class=\"__14 _1189\"></span>s\u00e4<span class=\"__14 _1189\"></span>tt<span class=\"__14 _1189\"></span>ning t<span class=\"__14 _1189\"></span>ill l<span class=\"__14 _1189\"></span>ed<span class=\"__14 _1189\"></span>and<span class=\"__14 _1189\"></span>e<span class=\"__14 _1190\"> </span>befattn<span class=\"__14 _1189\"></span>ingshavar<span class=\"__14 _1189\"></span>e<span class=\"__14 _1190\"> </span>\u00c5r<span class=\"__14 _1189\"></span>ss<span class=\"__14 _1189\"></span>t\u00e4mm<span class=\"__14 _1189\"></span>an d<span class=\"__14 _1189\"></span>en 26 ma<span class=\"__14 _1189\"></span>rs 20<span class=\"__14 _1189\"></span>20 anto<span class=\"__14 _1189\"></span>g st<span class=\"__14 _1189\"></span>yre<span class=\"__14 _1189\"></span>ls<span class=\"__14 _1189\"></span>en<span class=\"__14 _1189\"></span>s f\u00f6r<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>sl<span class=\"__14 _1189\"></span>ag til<span class=\"__14 _1189\"></span>l rik<span class=\"__14 _1189\"></span>tl<span class=\"__14 _1189\"></span>inje<span class=\"__14 _1189\"></span>r f\u00f6r l<span class=\"__14 _1189\"></span>\u00f6n o<span class=\"__14 _1189\"></span>ch an<span class=\"__14 _1189\"></span>nan e<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>\u00e4t<span class=\"__14 _1189\"></span>tnin<span class=\"__14 _1189\"></span>g til<span class=\"__14 _1189\"></span>l led<span class=\"__14 _1189\"></span>an<span class=\"__14 _1189\"></span>de<span class=\"__14 _1190\"> </span>befattning<span class=\"__14 _1189\"></span>shavare.<span class=\"__14 _1190\"> </span>Me<span class=\"__14 _1189\"></span>d le<span class=\"__14 _1189\"></span>dan<span class=\"__14 _1189\"></span>de b<span class=\"__14 _1189\"></span>efat<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>ngs<span class=\"__14 _1189\"></span>ha<span class=\"__14 _1189\"></span>vare av<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>s VD oc<span class=\"__14 _1189\"></span>h<span class=\"__14 _1190\"> </span>Koncernchef samt \u00f6<span class=\"__14 _1191\"></span>vriga medlemmar i koncernledningen<span class=\"__14 _1190\"> </span>(Gro<span class=\"__14 _1189\"></span>up Le<span class=\"__14 _1189\"></span>ade<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>hip Team). Rikt<span class=\"__14 _1189\"></span>lin<span class=\"__14 _1189\"></span>jer<span class=\"__14 _1189\"></span>na ska ti<span class=\"__14 _1189\"></span>ll\u00e4<span class=\"__14 _1189\"></span>mp<span class=\"__14 _1189\"></span>as p<span class=\"__14 _1189\"></span>\u00e5<span class=\"__14 _1190\"> </span>er<span class=\"__14 _1189\"></span>s\u00e4t<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>ng<span class=\"__14 _1189\"></span>ar so<span class=\"__14 _1189\"></span>m av<span class=\"__14 _1189\"></span>tal<span class=\"__14 _1189\"></span>as, o<span class=\"__14 _1189\"></span>ch f\u00f6<span class=\"__14 _1189\"></span>r\u00e4n<span class=\"__14 _1189\"></span>dri<span class=\"__14 _1189\"></span>ng<span class=\"__14 _1189\"></span>ar so<span class=\"__14 _1189\"></span>m g\u00f6r<span class=\"__14 _1189\"></span>s<span class=\"__14 _1190\"> </span>i red<span class=\"__14 _1189\"></span>an av<span class=\"__14 _1189\"></span>ta<span class=\"__14 _1189\"></span>lad<span class=\"__14 _1189\"></span>e er<span class=\"__14 _1189\"></span>s\u00e4t<span class=\"__14 _1189\"></span>tn<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>ar, efter d<span class=\"__14 _1189\"></span>et at<span class=\"__14 _1189\"></span>t rik<span class=\"__14 _1189\"></span>tl<span class=\"__14 _1189\"></span>inj<span class=\"__14 _1189\"></span>ern<span class=\"__14 _1189\"></span>a<span class=\"__14 _1190\"> </span>antagits av<span class=\"__14 _1191\"></span> \u00e5rsst\u00e4mman 2020. Riktlinjerna omfattar<span class=\"__14 _1191\"></span> inte<span class=\"__14 _1191\"></span> ers\u00e4ttningar som beslutas av \u00e5rsst\u00e4mman, inklusive<span class=\"__14 _1190\"> </span>l\u00e5ngsiktiga ak<span class=\"__14 _1189\"></span>tierelaterade incitamentsprogram.<span class=\"__14 _1190\"> </span>Riktlinjerna<span class=\"__14 _1189\"></span>s fr\u00e4mjande av bolagets<span class=\"__14 _1191\"></span> aff\u00e4r<span class=\"__14 _1189\"></span>sstrategi,<span class=\"__14 _1190\"> </span>l\u00e5n<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>ik<span class=\"__14 _1189\"></span>tig<span class=\"__14 _1189\"></span>a intr<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>sen o<span class=\"__14 _1189\"></span>ch h<span class=\"__14 _1189\"></span>\u00e5ll<span class=\"__14 _1189\"></span>ba<span class=\"__14 _1189\"></span>rhet<span class=\"__14 _1190\"> </span>En fra<span class=\"__14 _1189\"></span>mg\u00e5<span class=\"__14 _1189\"></span>ng<span class=\"__14 _1189\"></span>sri<span class=\"__14 _1189\"></span>k imp<span class=\"__14 _1189\"></span>lem<span class=\"__14 _1189\"></span>ent<span class=\"__14 _1189\"></span>eri<span class=\"__14 _1189\"></span>ng av S<span class=\"__14 _1189\"></span>kans<span class=\"__14 _1189\"></span>ka AB:s<span class=\"__14 _1190\"> </span>(\u201d <span class=\"__14 _1192\"></span>bolaget\u201d) aff<span class=\"__14 _1189\"></span>\u00e4r<span class=\"__14 _1189\"></span>ss<span class=\"__14 _1189\"></span>tr<span class=\"__14 _1189\"></span>ate<span class=\"__14 _1189\"></span>gi o<span class=\"__14 _1189\"></span>ch<span class=\"__14 _1189\"></span> til<span class=\"__14 _1189\"></span>lva<span class=\"__14 _1189\"></span>rat<span class=\"__14 _1189\"></span>ag<span class=\"__14 _1189\"></span>an<span class=\"__14 _1189\"></span>det a<span class=\"__14 _1189\"></span>v b<span class=\"__14 _1189\"></span>ol<span class=\"__14 _1189\"></span>ag<span class=\"__14 _1189\"></span>et<span class=\"__14 _1189\"></span>s<span class=\"__14 _1190\"> </span>l\u00e5ngsiktiga intressen, inklusive dess h\u00e5llbarhetsag<span class=\"__14 _1189\"></span>enda,<span class=\"__14 _1190\"> </span>f\u00f6r<span class=\"__14 _1189\"></span>uts<span class=\"__14 _1189\"></span>\u00e4t<span class=\"__14 _1189\"></span>ter at<span class=\"__14 _1189\"></span>t bo<span class=\"__14 _1189\"></span>la<span class=\"__14 _1189\"></span>get kan r<span class=\"__14 _1189\"></span>ekr<span class=\"__14 _1189\"></span>y<span class=\"__14 _1189\"></span>te<span class=\"__14 _1189\"></span>ra oc<span class=\"__14 _1189\"></span>h be<span class=\"__14 _1189\"></span>h\u00e5l<span class=\"__14 _1189\"></span>la k<span class=\"__14 _1189\"></span>val<span class=\"__14 _1189\"></span>ifi<span class=\"__14 _1189\"></span>ce<span class=\"__14 _1189\"></span><span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>rade medarbeta<span class=\"__14 _1191\"></span>re. F<span class=\"__14 _1191\"></span>\u00f6r detta<span class=\"__14 _1191\"></span> kr\u00e4vs att<span class=\"__14 _1191\"></span> bolaget k<span class=\"__14 _1191\"></span>an erbjuda<span class=\"__14 _1191\"></span> konkurrenskraftig ers\u00e4t<span class=\"__14 _1189\"></span>tning. Dessa rik<span class=\"__14 _1189\"></span>tlinjer m\u00f6jligg\u00f6r att<span class=\"__14 _1190\"> </span>ledande befattningshavare kan<span class=\"__14 _1191\"></span> erbjudas en konkurrens<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>kra<span class=\"__14 _1189\"></span>fti<span class=\"__14 _1189\"></span>g total<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>s\u00e4t<span class=\"__14 _1189\"></span>tn<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span>R\u00f6rl<span class=\"__14 _1189\"></span>ig kont<span class=\"__14 _1189\"></span>anter<span class=\"__14 _1189\"></span>s\u00e4<span class=\"__14 _1189\"></span>ttn<span class=\"__14 _1189\"></span>ing s<span class=\"__14 _1189\"></span>om o<span class=\"__14 _1189\"></span>mfat<span class=\"__14 _1189\"></span>tas a<span class=\"__14 _1189\"></span>v des<span class=\"__14 _1189\"></span>s<span class=\"__14 _1189\"></span>a rik<span class=\"__14 _1189\"></span>tli<span class=\"__14 _1189\"></span>nje<span class=\"__14 _1189\"></span>r<span class=\"__14 _1190\"> </span>ska sy<span class=\"__14 _1189\"></span>f<span class=\"__14 _1189\"></span>ta til<span class=\"__14 _1189\"></span>l att f<span class=\"__14 _1189\"></span>r\u00e4mj<span class=\"__14 _1189\"></span>a bo<span class=\"__14 _1189\"></span>lag<span class=\"__14 _1189\"></span>et<span class=\"__14 _1189\"></span>s af<span class=\"__14 _1189\"></span>f\u00e4r<span class=\"__14 _1189\"></span>ss<span class=\"__14 _1189\"></span>trate<span class=\"__14 _1189\"></span>gi o<span class=\"__14 _1189\"></span>ch<span class=\"__14 _1190\"> </span>l\u00e5ng <span class=\"__14 _1192\"></span>siktiga intressen, inklusive dess h\u00e5llbarhetsagend<span class=\"__14 _1189\"></span>a.<span class=\"__14 _1190\"> </span>Det<span class=\"__14 _1189\"></span>ta g<span class=\"__14 _1189\"></span>eno<span class=\"__14 _1189\"></span>mf\u00f6r<span class=\"__14 _1189\"></span>s ge<span class=\"__14 _1189\"></span>no<span class=\"__14 _1189\"></span>m de fi<span class=\"__14 _1189\"></span>nan<span class=\"__14 _1189\"></span>sie<span class=\"__14 _1189\"></span>ll<span class=\"__14 _1189\"></span>a och i<span class=\"__14 _1189\"></span>cke f<span class=\"__14 _1189\"></span>ina<span class=\"__14 _1189\"></span>nsi<span class=\"__14 _1189\"></span>ell<span class=\"__14 _1189\"></span>a<span class=\"__14 _1190\"> </span>m\u00e5l s<span class=\"__14 _1189\"></span>om a<span class=\"__14 _1189\"></span>vg\u00f6r u<span class=\"__14 _1189\"></span>tfa<span class=\"__14 _1189\"></span>lle<span class=\"__14 _1189\"></span>t av r\u00f6<span class=\"__14 _1189\"></span>rli<span class=\"__14 _1189\"></span>g kontant<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>s\u00e4t<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>ng oc<span class=\"__14 _1189\"></span>h<span class=\"__14 _1190\"> </span>har e<span class=\"__14 _1189\"></span>n tyd<span class=\"__14 _1189\"></span>lig ko<span class=\"__14 _1189\"></span>ppl<span class=\"__14 _1189\"></span>ing t<span class=\"__14 _1189\"></span>ill af<span class=\"__14 _1189\"></span>f\u00e4<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>str<span class=\"__14 _1189\"></span>ateg<span class=\"__14 _1189\"></span>in oc<span class=\"__14 _1189\"></span>h bo<span class=\"__14 _1189\"></span>la<span class=\"__14 _1189\"></span>get<span class=\"__14 _1189\"></span>s<span class=\"__14 _1190\"> </span>h\u00e5llbarhetsagenda. Den<span class=\"__14 _1191\"></span> r\u00f6rliga<span class=\"__14 _1191\"></span> kont<span class=\"__14 _1191\"></span>ant<span class=\"__14 _1191\"></span>ers\u00e4ttningen<span class=\"__14 _1190\"> </span>beskrivs n\u00e4rmare i avsnitt \u201dR\u00f6rlig k<span class=\"__14 _1191\"></span>ontant<span class=\"__14 _1191\"></span>ers\u00e4ttning\u201d<span class=\"__14 _1191\"></span>.<span class=\"__14 _1190\"> </span>Bo<span class=\"__14 _1189\"></span>lag<span class=\"__14 _1189\"></span>et<span class=\"__14 _1189\"></span>s m\u00e5l<span class=\"__14 _1189\"></span>s\u00e4<span class=\"__14 _1189\"></span>ttn<span class=\"__14 _1189\"></span>ing m<span class=\"__14 _1189\"></span>ed at<span class=\"__14 _1189\"></span>t ha p<span class=\"__14 _1189\"></span>rog<span class=\"__14 _1189\"></span>ram f<span class=\"__14 _1189\"></span>\u00f6r r\u00f6<span class=\"__14 _1189\"></span>rli<span class=\"__14 _1189\"></span>g<span class=\"__14 _1190\"> </span>kont<span class=\"__14 _1191\"></span>anters\u00e4ttnin<span class=\"__14 _1191\"></span>g och det<span class=\"__14 _1191\"></span> l\u00e5ngsiktiga aktierelat<span class=\"__14 _1191\"></span>erade<span class=\"__14 _1190\"> </span>inc<span class=\"__14 _1189\"></span>itam<span class=\"__14 _1189\"></span>ent<span class=\"__14 _1189\"></span>sp<span class=\"__14 _1189\"></span>rog<span class=\"__14 _1189\"></span>ram<span class=\"__14 _1189\"></span>met \u00e4<span class=\"__14 _1189\"></span>r at<span class=\"__14 _1189\"></span>t (i<span class=\"__14 _1191\"></span>) dri<span class=\"__14 _1189\"></span>va bet<span class=\"__14 _1189\"></span>een<span class=\"__14 _1189\"></span>de<span class=\"__14 _1189\"></span>n som<span class=\"__14 _1190\"> </span>st\u00f6djer bolagets l\u00e5ngsik<span class=\"__14 _1189\"></span>tiga och k<span class=\"__14 _1191\"></span>ortsik<span class=\"__14 _1189\"></span>tiga aff\u00e4rsresultat<span class=\"__14 _1190\"> </span>oc<span class=\"__14 _1189\"></span>h skap<span class=\"__14 _1189\"></span>a v\u00e4rd<span class=\"__14 _1189\"></span>e f\u00f6r a<span class=\"__14 _1189\"></span>kti<span class=\"__14 _1189\"></span>e\u00e4<span class=\"__14 _1189\"></span>gar<span class=\"__14 _1189\"></span>na, (ii) g\u00f6<span class=\"__14 _1189\"></span>ra b<span class=\"__14 _1189\"></span>ola<span class=\"__14 _1189\"></span>get<span class=\"__14 _1190\"> </span>at<span class=\"__14 _1189\"></span>trak<span class=\"__14 _1189\"></span>ti<span class=\"__14 _1189\"></span>vt s<span class=\"__14 _1189\"></span>om ar<span class=\"__14 _1189\"></span>be<span class=\"__14 _1189\"></span>tsg<span class=\"__14 _1189\"></span>ivar<span class=\"__14 _1189\"></span>e f\u00f6r to<span class=\"__14 _1189\"></span>pp <span class=\"__14 _1192\"></span>tal<span class=\"__14 _1189\"></span>ang<span class=\"__14 _1189\"></span>er, (iii) beh\u00e5<span class=\"__14 _1189\"></span>lla<span class=\"__14 _1190\"> </span>nyckel<span class=\"__14 _1189\"></span>per<span class=\"__14 _1189\"></span>so<span class=\"__14 _1189\"></span>ne<span class=\"__14 _1189\"></span>r ino<span class=\"__14 _1189\"></span>m bo<span class=\"__14 _1189\"></span>lag<span class=\"__14 _1189\"></span>et oc<span class=\"__14 _1189\"></span>h (iv) \u00f6ka me<span class=\"__14 _1189\"></span>dar<span class=\"__14 _1189\"></span>beta<span class=\"__14 _1189\"></span>rna<span class=\"__14 _1189\"></span>s<span class=\"__14 _1190\"> </span>intr<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>se o<span class=\"__14 _1189\"></span>ch en<span class=\"__14 _1189\"></span>ga<span class=\"__14 _1189\"></span>gem<span class=\"__14 _1189\"></span>ang f<span class=\"__14 _1189\"></span>\u00f6r bo<span class=\"__14 _1189\"></span>la<span class=\"__14 _1189\"></span>get<span class=\"__14 _1189\"></span>s ver<span class=\"__14 _1189\"></span>ksam<span class=\"__14 _1189\"></span>het o<span class=\"__14 _1189\"></span>ch<span class=\"__14 _1190\"> </span>utveckling<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span>F\u00f6r inf<span class=\"__14 _1189\"></span>orm<span class=\"__14 _1189\"></span>atio<span class=\"__14 _1189\"></span>n om b<span class=\"__14 _1189\"></span>ola<span class=\"__14 _1189\"></span>ge<span class=\"__14 _1189\"></span>ts af<span class=\"__14 _1189\"></span>f\u00e4r<span class=\"__14 _1189\"></span>s<span class=\"__14 _1189\"></span>stra<span class=\"__14 _1189\"></span>teg<span class=\"__14 _1189\"></span>i, se<span class=\"__14 _1190\"> </span>bolagets webbplats<span class=\"__14 _1191\"></span>: group.ska<span class=\"__14 _1191\"></span>nska.com/<span class=\"__14 _1191\"></span>sv<span class=\"__14 _1191\"></span>/<span class=\"__14 _1191\"></span>about<span class=\"__14 _1191\"></span>-us/<span class=\"__14 _1190\"> </span>how-we-work/strategi/<span class=\"__14 _1193\"></span>.<span class=\"__14 _1190\"> </span>T<span class=\"__14 _1193\"></span>otal er<span class=\"__14 _1189\"></span>s\u00e4ttning<span class=\"__14 _1190\"> </span>Den sammanlagda ers\u00e4ttningen<span class=\"__14 _1191\"></span> f\u00f6r v<span class=\"__14 _1191\"></span>arje ledande<span class=\"__14 _1191\"></span> befatt<span class=\"__14 _1191\"></span><span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>ningshavare ska<span class=\"__14 _1191\"></span> vara marknadsm\u00e4ssig och konkurrens<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>kraftig p\u00e5<span class=\"__14 _1191\"></span> den arbetsmarknad d\u00e4r<span class=\"__14 _1191\"></span> den ledande<span class=\"__14 _1191\"></span> befatt<span class=\"__14 _1191\"></span><span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>ningshavar<span class=\"__14 _1191\"></span>en \u00e4r<span class=\"__14 _1191\"></span> placerad och f<span class=\"__14 _1191\"></span>ramst\u00e5ende<span class=\"__14 _1191\"></span> prestationer<span class=\"__14 _1191\"></span> ska re<span class=\"__14 _1189\"></span>fle<span class=\"__14 _1189\"></span>kte<span class=\"__14 _1189\"></span>ra<span class=\"__14 _1189\"></span>s i den to<span class=\"__14 _1189\"></span>tala e<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>\u00e4t<span class=\"__14 _1189\"></span>tnin<span class=\"__14 _1189\"></span>ge<span class=\"__14 _1189\"></span>n. Er<span class=\"__14 _1189\"></span>s\u00e4<span class=\"__14 _1189\"></span>ttn<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>en<span class=\"__14 _1190\"> </span>f\u00e5r b<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>t\u00e5 av f\u00f6<span class=\"__14 _1189\"></span>ljan<span class=\"__14 _1189\"></span>de ko<span class=\"__14 _1189\"></span>mpo<span class=\"__14 _1189\"></span>ne<span class=\"__14 _1189\"></span>nter<span class=\"__14 _1189\"></span>: fas<span class=\"__14 _1189\"></span>t kontant<span class=\"__14 _1189\"></span>l\u00f6n<span class=\"__14 _1189\"></span>, r\u00f6r<span class=\"__14 _1189\"></span>lig<span class=\"__14 _1190\"> </span>kon<span class=\"__14 _1191\"></span>tant<span class=\"__14 _1191\"></span>ers\u00e4ttning, pensions-<span class=\"__14 _1191\"></span> och f\u00f6rs\u00e4krin<span class=\"__14 _1191\"></span>gsf\u00f6rm\u00e5ner<span class=\"__14 _1190\"> </span>oc<span class=\"__14 _1189\"></span>h and<span class=\"__14 _1189\"></span>ra f\u00f6r<span class=\"__14 _1189\"></span>m\u00e5n<span class=\"__14 _1189\"></span>er. \u00c5r<span class=\"__14 _1189\"></span>ss<span class=\"__14 _1189\"></span>t\u00e4mm<span class=\"__14 _1189\"></span>an kan d<span class=\"__14 _1189\"></span>\u00e4ru<span class=\"__14 _1189\"></span>t\u00f6ver \u2013 o<span class=\"__14 _1189\"></span>ch<span class=\"__14 _1190\"> </span>ob<span class=\"__14 _1189\"></span>ero<span class=\"__14 _1189\"></span>end<span class=\"__14 _1189\"></span>e av d<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>sa ri<span class=\"__14 _1189\"></span>kt<span class=\"__14 _1189\"></span>lin<span class=\"__14 _1189\"></span>jer \u2013 b<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>luta o<span class=\"__14 _1189\"></span>m exemp<span class=\"__14 _1189\"></span>el<span class=\"__14 _1189\"></span>vis<span class=\"__14 _1190\"> </span>aktie- och ak<span class=\"__14 _1189\"></span>tiekursrelaterade ers\u00e4ttningar. F<span class=\"__14 _1191\"></span>ast och r\u00f6rlig<span class=\"__14 _1190\"> </span>ers\u00e4ttning sk<span class=\"__14 _1191\"></span>a var<span class=\"__14 _1191\"></span>a relat<span class=\"__14 _1191\"></span>erade till<span class=\"__14 _1191\"></span> ledande befa<span class=\"__14 _1191\"></span>ttnings-<span class=\"__14 _1190\"> </span>havarens<span class=\"__14 _1191\"></span> ansv<span class=\"__14 _1191\"></span>ar och bef<span class=\"__14 _1191\"></span>ogenhet.<span class=\"__14 _1190\"> </span>R\u00f6rlig kon<span class=\"__14 _1191\"></span>tanters\u00e4ttning<span class=\"__14 _1191\"></span> Uppfyllels<span class=\"__14 _1189\"></span>e av krit<span class=\"__14 _1191\"></span>erier f\u00f6r ut<span class=\"__14 _1191\"></span>betalning av r\u00f6rlig<span class=\"__14 _1191\"></span> kont<span class=\"__14 _1191\"></span>ant-<span class=\"__14 _1190\"> </span>er<span class=\"__14 _1189\"></span>s\u00e4t<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>ng s<span class=\"__14 _1189\"></span>ka kunn<span class=\"__14 _1189\"></span>a m\u00e4ta<span class=\"__14 _1189\"></span>s un<span class=\"__14 _1189\"></span>der e<span class=\"__14 _1189\"></span>n pe<span class=\"__14 _1189\"></span>rio<span class=\"__14 _1189\"></span>d om et<span class=\"__14 _1189\"></span>t el<span class=\"__14 _1189\"></span>ler<span class=\"__14 _1190\"> </span>fle<span class=\"__14 _1189\"></span>ra \u00e5r. De<span class=\"__14 _1189\"></span>n r\u00f6r<span class=\"__14 _1189\"></span>lig<span class=\"__14 _1189\"></span>a kontant<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>s\u00e4t<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>nge<span class=\"__14 _1189\"></span>n ska ha e<span class=\"__14 _1189\"></span>n h\u00f6<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>ta<span class=\"__14 _1190\"> </span>gr\u00e4<span class=\"__14 _1189\"></span>ns oc<span class=\"__14 _1189\"></span>h var<span class=\"__14 _1189\"></span>a rel<span class=\"__14 _1189\"></span>ater<span class=\"__14 _1189\"></span>ad til<span class=\"__14 _1189\"></span>l de<span class=\"__14 _1189\"></span>n fas<span class=\"__14 _1189\"></span>ta l\u00f6n<span class=\"__14 _1189\"></span>en<span class=\"__14 _1189\"></span>, oc<span class=\"__14 _1189\"></span>h f\u00e5r up<span class=\"__14 _1189\"></span>pg<span class=\"__14 _1189\"></span>\u00e5<span class=\"__14 _1190\"> </span>till h<span class=\"__14 _1189\"></span>\u00f6g<span class=\"__14 _1189\"></span>st 10<span class=\"__14 _1189\"></span>0 pro<span class=\"__14 _1189\"></span>ce<span class=\"__14 _1189\"></span>nt av d<span class=\"__14 _1189\"></span>en fa<span class=\"__14 _1189\"></span>sta \u00e5r<span class=\"__14 _1189\"></span>lig<span class=\"__14 _1189\"></span>a kontan<span class=\"__14 _1189\"></span>tl\u00f6<span class=\"__14 _1189\"></span>nen<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span>De<span class=\"__14 _1189\"></span>n r\u00f6r<span class=\"__14 _1189\"></span>lig<span class=\"__14 _1189\"></span>a kontant<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>s\u00e4t<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>nge<span class=\"__14 _1189\"></span>n ska b<span class=\"__14 _1189\"></span>eak<span class=\"__14 _1189\"></span>ta b<span class=\"__14 _1189\"></span>\u00e5de f<span class=\"__14 _1189\"></span>in<span class=\"__14 _1189\"></span>an<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>siell och i<span class=\"__14 _1191\"></span>cke-finansiell<span class=\"__14 _1191\"></span> prestation. U<span class=\"__14 _1191\"></span>tfallet i<span class=\"__14 _1191\"></span> relation<span class=\"__14 _1191\"></span> till f<span class=\"__14 _1191\"></span>\u00f6r<span class=\"__14 _1191\"></span><span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>utb<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>t\u00e4md<span class=\"__14 _1189\"></span>a oc<span class=\"__14 _1189\"></span>h m\u00e4t<span class=\"__14 _1189\"></span>bar<span class=\"__14 _1189\"></span>a fin<span class=\"__14 _1189\"></span>ans<span class=\"__14 _1189\"></span>ie<span class=\"__14 _1189\"></span>lla m<span class=\"__14 _1189\"></span>\u00e5l ska b<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>t\u00e4mm<span class=\"__14 _1189\"></span>a<span class=\"__14 _1190\"> </span>den to<span class=\"__14 _1191\"></span>tala (<span class=\"__14 _1193\"></span>finansiella)<span class=\"__14 _1191\"></span> bonuspotenti<span class=\"__14 _1191\"></span>alen, det<span class=\"__14 _1191\"></span> vill s\u00e4ga<span class=\"__14 _1191\"></span> de<span class=\"__14 _1190\"> </span>finansiella m\u00e5len<span class=\"__14 _1191\"></span> utg\u00f6r basen<span class=\"__14 _1191\"></span> f\u00f6r den<span class=\"__14 _1191\"></span> tot<span class=\"__14 _1191\"></span>ala bonuspoten<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>tia<span class=\"__14 _1189\"></span>len<span class=\"__14 _1189\"></span>. De<span class=\"__14 _1189\"></span>tta u<span class=\"__14 _1189\"></span>tfa<span class=\"__14 _1189\"></span>ll kan re<span class=\"__14 _1189\"></span>du<span class=\"__14 _1189\"></span>cer<span class=\"__14 _1189\"></span>as b<span class=\"__14 _1189\"></span>ero<span class=\"__14 _1189\"></span>en<span class=\"__14 _1189\"></span>de p\u00e5 u<span class=\"__14 _1189\"></span>tfa<span class=\"__14 _1189\"></span>lle<span class=\"__14 _1189\"></span>t av<span class=\"__14 _1190\"> </span>de ic<span class=\"__14 _1189\"></span>ke fin<span class=\"__14 _1189\"></span>an<span class=\"__14 _1189\"></span>sie<span class=\"__14 _1189\"></span>lla  m<span class=\"__14 _1189\"></span>\u00e5le<span class=\"__14 _1189\"></span>n. D<span class=\"__14 _1189\"></span>en r<span class=\"__14 _1189\"></span>\u00f6rl<span class=\"__14 _1189\"></span>iga ko<span class=\"__14 _1189\"></span>ntante<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>\u00e4t<span class=\"__14 _1189\"></span>tnin<span class=\"__14 _1189\"></span>ge<span class=\"__14 _1189\"></span>n<span class=\"__14 _1190\"> </span>ska ba<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>ras p<span class=\"__14 _1189\"></span>\u00e5 ut<span class=\"__14 _1189\"></span>fal<span class=\"__14 _1189\"></span>let i f\u00f6<span class=\"__14 _1189\"></span>rh\u00e5<span class=\"__14 _1189\"></span>lla<span class=\"__14 _1189\"></span>nd<span class=\"__14 _1189\"></span>e till u<span class=\"__14 _1189\"></span>pps<span class=\"__14 _1189\"></span>at<span class=\"__14 _1189\"></span>ta m\u00e5<span class=\"__14 _1189\"></span>l och<span class=\"__14 _1190\"> </span>ut<span class=\"__14 _1189\"></span>form<span class=\"__14 _1189\"></span>as s<span class=\"__14 _1189\"></span>\u00e5 at<span class=\"__14 _1189\"></span>t \u00f6kad in<span class=\"__14 _1189\"></span>tre<span class=\"__14 _1189\"></span>ss<span class=\"__14 _1189\"></span>ege<span class=\"__14 _1189\"></span>me<span class=\"__14 _1189\"></span>nska<span class=\"__14 _1189\"></span>p upp<span class=\"__14 _1189\"></span>n\u00e5<span class=\"__14 _1189\"></span>s mel<span class=\"__14 _1189\"></span>lan<span class=\"__14 _1190\"> </span>ledande befattn<span class=\"__14 _1191\"></span>ingshavare<span class=\"__14 _1191\"></span> och bolagets aktie\u00e4gare.<span class=\"__14 _1190\"> </span>De f<span class=\"__14 _1189\"></span>ina<span class=\"__14 _1189\"></span>nsi<span class=\"__14 _1189\"></span>ell<span class=\"__14 _1189\"></span>a m\u00e5<span class=\"__14 _1189\"></span>len f\u00f6<span class=\"__14 _1189\"></span>r de<span class=\"__14 _1189\"></span>n r\u00f6r<span class=\"__14 _1189\"></span>lig<span class=\"__14 _1189\"></span>a kontan<span class=\"__14 _1189\"></span>ter<span class=\"__14 _1189\"></span>s\u00e4t<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>nge<span class=\"__14 _1189\"></span>n<span class=\"__14 _1190\"> </span>kan vara r<span class=\"__14 _1189\"></span>el<span class=\"__14 _1189\"></span>ater<span class=\"__14 _1189\"></span>ade t<span class=\"__14 _1189\"></span>ill kon<span class=\"__14 _1189\"></span>ce<span class=\"__14 _1189\"></span>rne<span class=\"__14 _1189\"></span>ns re<span class=\"__14 _1189\"></span>su<span class=\"__14 _1189\"></span>ltat f\u00f6<span class=\"__14 _1189\"></span>re ska<span class=\"__14 _1189\"></span>tt<span class=\"__14 _1189\"></span>, till<span class=\"__14 _1190\"> </span>rel<span class=\"__14 _1189\"></span>evant af<span class=\"__14 _1189\"></span>f\u00e4<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>enh<span class=\"__14 _1189\"></span>ets r<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>ulta<span class=\"__14 _1189\"></span>t f\u00f6re f<span class=\"__14 _1189\"></span>ina<span class=\"__14 _1189\"></span>ns<span class=\"__14 _1189\"></span>iel<span class=\"__14 _1189\"></span>la po<span class=\"__14 _1189\"></span>ste<span class=\"__14 _1189\"></span>r oc<span class=\"__14 _1189\"></span>h<span class=\"__14 _1190\"> </span>skat<span class=\"__14 _1189\"></span>t me<span class=\"__14 _1189\"></span>d me<span class=\"__14 _1189\"></span>ra.<span class=\"__14 _1190\"> </span>De icke finansiella m\u00e5len sk<span class=\"__14 _1191\"></span>a fr\u00e4mja<span class=\"__14 _1191\"></span> bolagets aff\u00e4r<span class=\"__14 _1189\"></span>sstra<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>tegi och l\u00e5ngsiktiga intressen, inklusive dess h\u00e5llbarhets<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>ag<span class=\"__14 _1189\"></span>end<span class=\"__14 _1189\"></span>a, ge<span class=\"__14 _1189\"></span>no<span class=\"__14 _1189\"></span>m att exe<span class=\"__14 _1189\"></span>mp<span class=\"__14 _1189\"></span>elv<span class=\"__14 _1189\"></span>is ha e<span class=\"__14 _1189\"></span>n tyd<span class=\"__14 _1189\"></span>lig ko<span class=\"__14 _1189\"></span>ppl<span class=\"__14 _1189\"></span>ing t<span class=\"__14 _1189\"></span>ill<span class=\"__14 _1190\"> </span>aff\u00e4rss<span class=\"__14 _1189\"></span>trategin eller till<span class=\"__14 _1191\"></span> bolaget<span class=\"__14 _1189\"></span>s h\u00e5llbarhetsagend<span class=\"__14 _1189\"></span>a. De<span class=\"__14 _1190\"> </span>icke finansiella m\u00e5len sk<span class=\"__14 _1191\"></span>a sammanlagt motsvara 50<span class=\"__14 _1191\"></span> pro<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>ce<span class=\"__14 _1189\"></span>nt av de<span class=\"__14 _1189\"></span>n total<span class=\"__14 _1189\"></span>a bo<span class=\"__14 _1189\"></span>nus<span class=\"__14 _1189\"></span>en v<span class=\"__14 _1189\"></span>ilket i<span class=\"__14 _1189\"></span>nne<span class=\"__14 _1189\"></span>b\u00e4r a<span class=\"__14 _1189\"></span>tt d<span class=\"__14 _1189\"></span>et tota<span class=\"__14 _1189\"></span>la<span class=\"__14 _1190\"> </span>bo<span class=\"__14 _1189\"></span>nus<span class=\"__14 _1189\"></span>ut<span class=\"__14 _1189\"></span>fall<span class=\"__14 _1189\"></span>et kan re<span class=\"__14 _1189\"></span>du<span class=\"__14 _1189\"></span>cer<span class=\"__14 _1189\"></span>as m<span class=\"__14 _1189\"></span>ed m<span class=\"__14 _1189\"></span>axim<span class=\"__14 _1189\"></span>alt 5<span class=\"__14 _1189\"></span>0 pro<span class=\"__14 _1189\"></span>ce<span class=\"__14 _1189\"></span>nt om<span class=\"__14 _1190\"> </span>de ic<span class=\"__14 _1189\"></span>ke fin<span class=\"__14 _1189\"></span>an<span class=\"__14 _1189\"></span>sie<span class=\"__14 _1189\"></span>lla m<span class=\"__14 _1189\"></span>\u00e5le<span class=\"__14 _1189\"></span>n inte \u00e4<span class=\"__14 _1189\"></span>r upp<span class=\"__14 _1189\"></span>fy<span class=\"__14 _1189\"></span>lld<span class=\"__14 _1189\"></span>a.<span class=\"__14 _1190\"> </span>N\u00e4<span class=\"__14 _1189\"></span>r m\u00e4tp<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>iod<span class=\"__14 _1189\"></span>en f\u00f6<span class=\"__14 _1189\"></span>r upp<span class=\"__14 _1189\"></span>fy<span class=\"__14 _1189\"></span>lle<span class=\"__14 _1189\"></span>ls<span class=\"__14 _1189\"></span>e av m\u00e5<span class=\"__14 _1189\"></span>len f<span class=\"__14 _1189\"></span>\u00f6r utb<span class=\"__14 _1189\"></span>eta<span class=\"__14 _1189\"></span>lnin<span class=\"__14 _1189\"></span>g<span class=\"__14 _1190\"> </span>av r\u00f6<span class=\"__14 _1189\"></span>rli<span class=\"__14 _1189\"></span>g kontant<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>s\u00e4t<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>ng av<span class=\"__14 _1189\"></span>slu<span class=\"__14 _1189\"></span>tats s<span class=\"__14 _1189\"></span>ka det fa<span class=\"__14 _1189\"></span>st<span class=\"__14 _1189\"></span>st\u00e4<span class=\"__14 _1189\"></span>lla<span class=\"__14 _1189\"></span>s i<span class=\"__14 _1190\"> </span>vilken u<span class=\"__14 _1191\"></span>tstr\u00e4ckning m\u00e5len uppfyllts<span class=\"__14 _1189\"></span>. Styrelsen ansvarar f\u00f6r<span class=\"__14 _1191\"></span> be<span class=\"__14 _1189\"></span>d\u00f6m<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>ge<span class=\"__14 _1189\"></span>n s\u00e5v<span class=\"__14 _1189\"></span>itt a<span class=\"__14 _1189\"></span>vse<span class=\"__14 _1189\"></span>r r\u00f6<span class=\"__14 _1189\"></span>rlig ko<span class=\"__14 _1189\"></span>ntante<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>\u00e4t<span class=\"__14 _1189\"></span>tnin<span class=\"__14 _1189\"></span>g til<span class=\"__14 _1189\"></span>l VD<span class=\"__14 _1190\"> </span>och Koncernchefen. S\u00e5vitt avser r\u00f6rlig k<span class=\"__14 _1191\"></span>ontanters\u00e4ttning<span class=\"__14 _1190\"> </span>till \u00f6vriga<span class=\"__14 _1191\"></span> ledande befattningshavare ansvarar<span class=\"__14 _1191\"></span> ers\u00e4t<span class=\"__14 _1189\"></span>t<span class=\"__14 _1191\"></span><span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>nin<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>kommi<span class=\"__14 _1189\"></span>tt\u00e9<span class=\"__14 _1189\"></span>n f\u00f6r b<span class=\"__14 _1189\"></span>ed<span class=\"__14 _1189\"></span>\u00f6mn<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>en<span class=\"__14 _1189\"></span>. S\u00e5<span class=\"__14 _1189\"></span>vit<span class=\"__14 _1189\"></span>t avs<span class=\"__14 _1189\"></span>er f<span class=\"__14 _1189\"></span>ina<span class=\"__14 _1189\"></span>nsi<span class=\"__14 _1189\"></span>ell<span class=\"__14 _1189\"></span>a<span class=\"__14 _1190\"> </span>m\u00e5l s<span class=\"__14 _1189\"></span>ka be<span class=\"__14 _1189\"></span>d\u00f6m<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>ge<span class=\"__14 _1189\"></span>n ba<span class=\"__14 _1189\"></span>ser<span class=\"__14 _1189\"></span>as p<span class=\"__14 _1189\"></span>\u00e5 den a<span class=\"__14 _1189\"></span>v bo<span class=\"__14 _1189\"></span>lag<span class=\"__14 _1189\"></span>et se<span class=\"__14 _1189\"></span>na<span class=\"__14 _1189\"></span>st<span class=\"__14 _1190\"> </span>offentliggjorda finansiella informationen.<span class=\"__14 _1190\"> </span>Vil<span class=\"__14 _1189\"></span>lkore<span class=\"__14 _1189\"></span>n f\u00f6r r<span class=\"__14 _1189\"></span>\u00f6rl<span class=\"__14 _1189\"></span>ig konta<span class=\"__14 _1189\"></span>nter<span class=\"__14 _1189\"></span>s\u00e4<span class=\"__14 _1189\"></span>ttn<span class=\"__14 _1189\"></span>ing s<span class=\"__14 _1189\"></span>ka utf<span class=\"__14 _1189\"></span>orm<span class=\"__14 _1189\"></span>as s<span class=\"__14 _1189\"></span>\u00e5 att<span class=\"__14 _1190\"> </span>styrelsen, om e<span class=\"__14 _1191\"></span>xceptionella<span class=\"__14 _1191\"></span> ekonomisk<span class=\"__14 _1193\"></span>a f\u00f6rh\u00e5llanden<span class=\"__14 _1190\"> </span>r\u00e5d<span class=\"__14 _1189\"></span>er, har m\u00f6<span class=\"__14 _1189\"></span>jli<span class=\"__14 _1189\"></span>ghe<span class=\"__14 _1189\"></span>t att b<span class=\"__14 _1189\"></span>eg<span class=\"__14 _1189\"></span>r\u00e4n<span class=\"__14 _1189\"></span>sa el<span class=\"__14 _1189\"></span>le<span class=\"__14 _1189\"></span>r und<span class=\"__14 _1189\"></span>erl<span class=\"__14 _1189\"></span>\u00e5ta at<span class=\"__14 _1189\"></span>t ge u<span class=\"__14 _1189\"></span>t<span class=\"__14 _1190\"> </span>r\u00f6rlig k<span class=\"__14 _1193\"></span>ontanters\u00e4ttning<span class=\"__14 _1191\"></span> om ett s\u00e5dan<span class=\"__14 _1191\"></span>t utgi<span class=\"__14 _1191\"></span>vande bed\u00f6ms<span class=\"__14 _1191\"></span> so<span class=\"__14 _1189\"></span>m ori<span class=\"__14 _1189\"></span>mli<span class=\"__14 _1189\"></span>gt oc<span class=\"__14 _1189\"></span>h of\u00f6r<span class=\"__14 _1189\"></span>enl<span class=\"__14 _1189\"></span>igt m<span class=\"__14 _1189\"></span>ed b<span class=\"__14 _1189\"></span>ola<span class=\"__14 _1189\"></span>ge<span class=\"__14 _1189\"></span>ts an<span class=\"__14 _1189\"></span>svar g<span class=\"__14 _1189\"></span>ente<span class=\"__14 _1189\"></span><span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>mot aktie\u00e4garna, anst\u00e4llda och andra intr<span class=\"__14 _1191\"></span>essenter.<span class=\"__14 _1191\"></span> Det<span class=\"__14 _1190\"> </span>ska vi<span class=\"__14 _1189\"></span>dar<span class=\"__14 _1189\"></span>e fin<span class=\"__14 _1189\"></span>nas m<span class=\"__14 _1189\"></span>\u00f6j<span class=\"__14 _1189\"></span>ligh<span class=\"__14 _1189\"></span>et at<span class=\"__14 _1189\"></span>t be<span class=\"__14 _1189\"></span>gr<span class=\"__14 _1189\"></span>\u00e4ns<span class=\"__14 _1189\"></span>a ell<span class=\"__14 _1189\"></span>er un<span class=\"__14 _1189\"></span>de<span class=\"__14 _1189\"></span>rl\u00e5<span class=\"__14 _1189\"></span>ta<span class=\"__14 _1190\"> </span>at<span class=\"__14 _1189\"></span>t ge ut r\u00f6<span class=\"__14 _1189\"></span>rli<span class=\"__14 _1189\"></span>g er<span class=\"__14 _1189\"></span>s\u00e4t<span class=\"__14 _1189\"></span>tn<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>, om st<span class=\"__14 _1189\"></span>yr<span class=\"__14 _1189\"></span>els<span class=\"__14 _1189\"></span>en b<span class=\"__14 _1189\"></span>ed<span class=\"__14 _1189\"></span>\u00f6me<span class=\"__14 _1189\"></span>r at<span class=\"__14 _1189\"></span>t det<span class=\"__14 _1190\"> </span>\u00e4r rimligt av<span class=\"__14 _1191\"></span> andra sk\u00e4l. Vidare<span class=\"__14 _1191\"></span> ska styrelsen ha m\u00f6jlighet<span class=\"__14 _1190\"> </span>at<span class=\"__14 _1189\"></span>t \u00e5ter<span class=\"__14 _1189\"></span>ta ut<span class=\"__14 _1189\"></span>beta<span class=\"__14 _1189\"></span>ld r\u00f6<span class=\"__14 _1189\"></span>rli<span class=\"__14 _1189\"></span>g kontan<span class=\"__14 _1189\"></span>ter<span class=\"__14 _1189\"></span>s\u00e4t<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>ng om d<span class=\"__14 _1189\"></span>et i<span class=\"__14 _1190\"> </span>efterhand visar sig att ledande befattningshavaren har<span class=\"__14 _1190\"> </span>bru<span class=\"__14 _1189\"></span>tit m<span class=\"__14 _1189\"></span>ot Skan<span class=\"__14 _1189\"></span>ska<span class=\"__14 _1189\"></span>s Uppf<span class=\"__14 _1189\"></span>\u00f6ra<span class=\"__14 _1189\"></span>nde<span class=\"__14 _1189\"></span>kod el<span class=\"__14 _1189\"></span>le<span class=\"__14 _1189\"></span>r Skan<span class=\"__14 _1189\"></span>skas \u00f6v<span class=\"__14 _1189\"></span>rig<span class=\"__14 _1189\"></span>a<span class=\"__14 _1190\"> </span>v\u00e4rderi<span class=\"__14 _1191\"></span>ngar<span class=\"__14 _1193\"></span>, policyer<span class=\"__14 _1193\"></span>, standar<span class=\"__14 _1191\"></span>der eller<span class=\"__14 _1191\"></span> instruktioner<span class=\"__14 _1193\"></span>.<span class=\"__14 _1190\"> </span>Ytt<span class=\"__14 _1191\"></span>erligare r\u00f6rlig k<span class=\"__14 _1193\"></span>ontant<span class=\"__14 _1191\"></span>ers\u00e4ttning kan ut<span class=\"__14 _1191\"></span>g\u00e5 vid extraor<span class=\"__14 _1191\"></span>di<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>n\u00e4ra omst<span class=\"__14 _1191\"></span>\u00e4ndigheter<span class=\"__14 _1193\"></span>, f<span class=\"__14 _1191\"></span>\u00f6rutsatt att s\u00e5dana extraor<span class=\"__14 _1191\"></span>din\u00e4ra<span class=\"__14 _1190\"> </span>arrangemang \u00e4r tidsbegr<span class=\"__14 _1191\"></span>\u00e4nsade och endast g\u00f6rs p\u00e5 indi<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>vidniv\u00e5 an<span class=\"__14 _1191\"></span>tingen i syfte att r<span class=\"__14 _1191\"></span>ekrytera eller<span class=\"__14 _1191\"></span> beh\u00e5lla ledande<span class=\"__14 _1190\"> </span>befattningshav<span class=\"__14 _1191\"></span>are, eller som ers\u00e4ttning f<span class=\"__14 _1193\"></span>\u00f6r extraordin\u00e4ra<span class=\"__14 _1190\"> </span>arbets <span class=\"__14 _1192\"></span>insatser<span class=\"__14 _1191\"></span> ut\u00f6v<span class=\"__14 _1191\"></span>er ledande bef<span class=\"__14 _1191\"></span>attningshavarens or<span class=\"__14 _1191\"></span>di<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>N<span class=\"__14 _1194\"></span>o<span class=\"__14 _1194\"></span>t<span class=\"__14 _1195\"></span> 3<span class=\"__14 _1195\"></span>7.<span class=\"__14 _1195\"></span><span class=\"ff1_14 ls0_14 ws2_14\"> Ers\u00e4ttning till ledande befattningshav<span class=\"__14 _1191\"></span>are och styr<span class=\"__14 _1191\"></span>elseledam\u00f6t<span class=\"__14 _1193\"></span>er<span class=\"__14 _1190\"> </span></span>narie arbetsuppgifter<span class=\"__14 _1193\"></span>. S\u00e5dan ers\u00e4ttning f\u00e5r in<span class=\"__14 _1191\"></span>te \u00f6<span class=\"__14 _1191\"></span>verstiga<span class=\"__14 _1190\"> </span>ett belopp motsv<span class=\"__14 _1191\"></span>arande 100 pr<span class=\"__14 _1191\"></span>ocent av den f<span class=\"__14 _1191\"></span>asta \u00e5rliga<span class=\"__14 _1190\"> </span>kon<span class=\"__14 _1191\"></span>tan<span class=\"__14 _1191\"></span>tl\u00f6nen samt ej ut<span class=\"__14 _1191\"></span>ges mer \u00e4n en g\u00e5ng per \u00e5r och per<span class=\"__14 _1190\"> </span>individ. Beslut om s\u00e5dan ers\u00e4ttning f\u00f6r <span class=\"__14 _1191\"></span>VD och Koncernche<span class=\"__14 _1191\"></span>f<span class=\"__14 _1190\"> </span>ska f<span class=\"__14 _1191\"></span>attas av s<span class=\"__14 _1191\"></span>tyrelsen p\u00e5 f\u00f6rslag av<span class=\"__14 _1191\"></span> ers\u00e4ttningskommitt<span class=\"__14 _1191\"></span>\u00e9n.<span class=\"__14 _1190\"> </span>Beslut om s\u00e5dan ers\u00e4ttning f\u00f6r \u00f6<span class=\"__14 _1191\"></span>vriga ledande befattnings<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>havare sk<span class=\"__14 _1191\"></span>a fatt<span class=\"__14 _1191\"></span>as av ers\u00e4ttningsk<span class=\"__14 _1191\"></span>ommitt\u00e9n p\u00e5 f<span class=\"__14 _1191\"></span>\u00f6rslag av VD<span class=\"__14 _1190\"> </span>och Koncernche<span class=\"__14 _1191\"></span>fen.<span class=\"__14 _1190\"> </span>Pension och f\u00f6rs\u00e4kringar<span class=\"__14 _1190\"> </span>F<span class=\"__14 _1191\"></span>\u00f6r VD och K<span class=\"__14 _1191\"></span>oncernchefen sk<span class=\"__14 _1193\"></span>a p<span class=\"__14 _1189\"></span>ensionsf\u00f6rm\u00e5ner<span class=\"__14 _1193\"></span>, inne<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>fatt<span class=\"__14 _1191\"></span>ande sjukf\u00f6rs\u00e4kring, v<span class=\"__14 _1191\"></span>ara pr<span class=\"__14 _1191\"></span>emiebest\u00e4mda. R\u00f6rlig<span class=\"__14 _1191\"></span> kon<span class=\"__14 _1191\"></span>tan<span class=\"__14 _1191\"></span>ters\u00e4ttning sk<span class=\"__14 _1191\"></span>a int<span class=\"__14 _1191\"></span>e var<span class=\"__14 _1191\"></span>a pensionsgrundande.<span class=\"__14 _1190\"> </span>Pensionspremierna f<span class=\"__14 _1191\"></span>\u00f6r pr<span class=\"__14 _1191\"></span>emiebest\u00e4md pension ska uppg\u00e5<span class=\"__14 _1190\"> </span>till h\u00f6gst 35 procen<span class=\"__14 _1191\"></span>t av den fas<span class=\"__14 _1191\"></span>ta \u00e5rliga kon<span class=\"__14 _1193\"></span>tant <span class=\"__14 _1192\"></span>l\u00f6nen. F<span class=\"__14 _1193\"></span>\u00f6r<span class=\"__14 _1190\"> </span>\u00f6vriga ledande bef<span class=\"__14 _1191\"></span>attningshavare sk<span class=\"__14 _1191\"></span>a pensionsf\u00f6rm\u00e5ner<span class=\"__14 _1193\"></span>,<span class=\"__14 _1190\"> </span>innefatt<span class=\"__14 _1191\"></span>ande sjukf\u00f6rs\u00e4kring, <span class=\"__14 _1191\"></span>vara pr<span class=\"__14 _1191\"></span>emie <span class=\"__14 _1192\"></span>best<span class=\"__14 _1191\"></span>\u00e4mda. R\u00f6rlig<span class=\"__14 _1190\"> </span>kon<span class=\"__14 _1191\"></span>tan<span class=\"__14 _1191\"></span>ters\u00e4ttning sk<span class=\"__14 _1191\"></span>a int<span class=\"__14 _1191\"></span>e var<span class=\"__14 _1191\"></span>a pensionsgrundande, med<span class=\"__14 _1190\"> </span>undant<span class=\"__14 _1191\"></span>ag f\u00f6r de f<span class=\"__14 _1191\"></span>all d\u00e4r det f<span class=\"__14 _1193\"></span>\u00f6ljer av reglerna i en  <span class=\"__14 _1192\"></span>gener<span class=\"__14 _1191\"></span>ell<span class=\"__14 _1190\"> </span>pensionsplan (till exempel den sv<span class=\"__14 _1191\"></span>enska ITP-planen).<span class=\"__14 _1190\"> </span>Pensions <span class=\"__14 _1192\"></span>pr<span class=\"__14 _1191\"></span>emierna f\u00f6r<span class=\"__14 _1191\"></span> premie <span class=\"__14 _1192\"></span>best<span class=\"__14 _1191\"></span>\u00e4md pension ska uppg\u00e5<span class=\"__14 _1190\"> </span>till h\u00f6gst 30 procen<span class=\"__14 _1191\"></span>t av den fas<span class=\"__14 _1191\"></span>ta \u00e5rliga kon<span class=\"__14 _1193\"></span>tantl\u00f6nen. F<span class=\"__14 _1191\"></span>\u00f6r<span class=\"__14 _1190\"> </span>det fall att den r<span class=\"__14 _1191\"></span>\u00f6rliga kon<span class=\"__14 _1193\"></span>tanters\u00e4ttningen \u00e4r<span class=\"__14 _1191\"></span> pensions-<span class=\"__14 _1190\"> </span>grundande ska pensions <span class=\"__14 _1192\"></span>pr<span class=\"__14 _1191\"></span>emierna p\u00e5 den r\u00f6rliga k<span class=\"__14 _1191\"></span>ont<span class=\"__14 _1191\"></span>ant-<span class=\"__14 _1190\"> </span>ers\u00e4ttningen f\u00f6r<span class=\"__14 _1191\"></span> premiebest\u00e4md pension uppg\u00e5 till h\u00f6gst<span class=\"__14 _1190\"> </span>30 procen<span class=\"__14 _1191\"></span>t av den fast<span class=\"__14 _1191\"></span>a \u00e5rliga kon<span class=\"__14 _1193\"></span>tantl\u00f6nen.<span class=\"__14 _1190\"> </span>\u00d6vriga f\u00f6rm\u00e5ner<span class=\"__14 _1191\"></span> Andra f\u00f6rm\u00e5ner f\u00e5r innef<span class=\"__14 _1191\"></span>atta bland annat sjukv\u00e5rdsf\u00f6r<span class=\"__14 _1193\"></span><span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>s\u00e4kring,<span class=\"__14 _1191\"></span> bostadsf<span class=\"__14 _1191\"></span>\u00f6rm\u00e5n,<span class=\"__14 _1191\"></span> hemresor<span class=\"__14 _1193\"></span>, sk<span class=\"__14 _1191\"></span>attek<span class=\"__14 _1191\"></span>ompensatio<span class=\"__14 _1191\"></span>n,<span class=\"__14 _1190\"> </span>parkering och bilf\u00f6rm\u00e5n. S\u00e5dana f\u00f6rm\u00e5ner f\u00e5r<span class=\"__14 _1191\"></span> samman-<span class=\"__14 _1190\"> </span>lag<span class=\"__14 _1189\"></span>t upp<span class=\"__14 _1189\"></span>g\u00e5 t<span class=\"__14 _1189\"></span>ill h\u00f6<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>t 15 p<span class=\"__14 _1189\"></span>roc<span class=\"__14 _1189\"></span>ent a<span class=\"__14 _1189\"></span>v den f<span class=\"__14 _1189\"></span>ast<span class=\"__14 _1189\"></span>a \u00e5rli<span class=\"__14 _1189\"></span>ga<span class=\"__14 _1190\"> </span>kont<span class=\"__14 _1191\"></span>antl\u00f6nen.<span class=\"__14 _1190\"> </span>Betr\u00e4ffande<span class=\"__14 _1191\"></span> anst\u00e4lln<span class=\"__14 _1191\"></span>ingsf\u00f6rh\u00e5llanden<span class=\"__14 _1191\"></span> som ly<span class=\"__14 _1191\"></span>der under<span class=\"__14 _1191\"></span> andra regler \u00e4n sv<span class=\"__14 _1191\"></span>enska f\u00e5r<span class=\"__14 _1193\"></span>, s\u00e5vitt avser pensionsf\u00f6rm\u00e5<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>ner och andra f\u00f6rm\u00e5ner<span class=\"__14 _1193\"></span>, vederb\u00f6rliga anpass<span class=\"__14 _1189\"></span>ningar ske<span class=\"__14 _1191\"></span> f\u00f6r at<span class=\"__14 _1189\"></span>t f\u00f6<span class=\"__14 _1189\"></span>lja t<span class=\"__14 _1189\"></span>vi<span class=\"__14 _1189\"></span>nga<span class=\"__14 _1189\"></span>nde s<span class=\"__14 _1189\"></span>\u00e5d<span class=\"__14 _1189\"></span>ana r<span class=\"__14 _1189\"></span>egl<span class=\"__14 _1189\"></span>er e<span class=\"__14 _1189\"></span>lle<span class=\"__14 _1189\"></span>r fas<span class=\"__14 _1189\"></span>t loka<span class=\"__14 _1189\"></span>l pra<span class=\"__14 _1189\"></span>xis<span class=\"__14 _1189\"></span>,<span class=\"__14 _1190\"> </span>varvid dessa riktlinjer<span class=\"__14 _1189\"></span>s \u00f6v<span class=\"__14 _1191\"></span>ergripande \u00e4ndam\u00e5l s\u00e5 l\u00e5ngt<span class=\"__14 _1190\"> </span>m\u00f6jligt ska tillgodoses.<span class=\"__14 _1190\"> </span>F\u00f6r le<span class=\"__14 _1189\"></span>da<span class=\"__14 _1189\"></span>nde b<span class=\"__14 _1189\"></span>efat<span class=\"__14 _1189\"></span>tn<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>sh<span class=\"__14 _1189\"></span>avare v<span class=\"__14 _1189\"></span>ilka \u00e4r s<span class=\"__14 _1189\"></span>tati<span class=\"__14 _1189\"></span>on<span class=\"__14 _1189\"></span>era<span class=\"__14 _1189\"></span>de i<span class=\"__14 _1190\"> </span>ann<span class=\"__14 _1189\"></span>at la<span class=\"__14 _1189\"></span>nd \u00e4n s<span class=\"__14 _1189\"></span>it<span class=\"__14 _1189\"></span>t hem<span class=\"__14 _1189\"></span>lan<span class=\"__14 _1189\"></span>d f\u00e5r y<span class=\"__14 _1189\"></span>t<span class=\"__14 _1189\"></span>ter<span class=\"__14 _1189\"></span>lig<span class=\"__14 _1189\"></span>are e<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>\u00e4tt<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>g och<span class=\"__14 _1190\"> </span>and<span class=\"__14 _1189\"></span>ra f\u00f6<span class=\"__14 _1189\"></span>rm\u00e5<span class=\"__14 _1189\"></span>ner u<span class=\"__14 _1189\"></span>tg\u00e5 i s<span class=\"__14 _1189\"></span>k\u00e4lig o<span class=\"__14 _1189\"></span>mfat<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>ng m<span class=\"__14 _1189\"></span>ed be<span class=\"__14 _1189\"></span>ak<span class=\"__14 _1189\"></span>tan<span class=\"__14 _1189\"></span>de<span class=\"__14 _1190\"> </span>av de<span class=\"__14 _1191\"></span> s\u00e4rskilda omst\u00e4ndighet<span class=\"__14 _1191\"></span>er som \u00e4r<span class=\"__14 _1191\"></span> f\u00f6rknippade<span class=\"__14 _1191\"></span> med s\u00e5dan utlandsstationering, varvid dessa riktlinjer<span class=\"__14 _1189\"></span>s<span class=\"__14 _1190\"> </span>\u00f6ver <span class=\"__14 _1192\"></span>gr<span class=\"__14 _1189\"></span>ip<span class=\"__14 _1189\"></span>and<span class=\"__14 _1189\"></span>e \u00e4nd<span class=\"__14 _1189\"></span>am<span class=\"__14 _1189\"></span>\u00e5l s\u00e5 l<span class=\"__14 _1189\"></span>\u00e5ng<span class=\"__14 _1189\"></span>t m\u00f6j<span class=\"__14 _1189\"></span>lig<span class=\"__14 _1189\"></span>t ska til<span class=\"__14 _1189\"></span>lgo<span class=\"__14 _1189\"></span>do<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>s.<span class=\"__14 _1190\"> </span>S\u00e5<span class=\"__14 _1189\"></span>dan<span class=\"__14 _1189\"></span>a f\u00f6r<span class=\"__14 _1189\"></span>m\u00e5n<span class=\"__14 _1189\"></span>er f\u00e5<span class=\"__14 _1189\"></span>r sam<span class=\"__14 _1189\"></span>man<span class=\"__14 _1189\"></span>la<span class=\"__14 _1189\"></span>gt up<span class=\"__14 _1189\"></span>pg\u00e5 t<span class=\"__14 _1189\"></span>ill h<span class=\"__14 _1189\"></span>\u00f6gs<span class=\"__14 _1189\"></span>t<span class=\"__14 _1190\"> </span>50 pr<span class=\"__14 _1189\"></span>oc<span class=\"__14 _1189\"></span>ent av d<span class=\"__14 _1189\"></span>en fa<span class=\"__14 _1189\"></span>sta \u00e5<span class=\"__14 _1189\"></span>rli<span class=\"__14 _1189\"></span>ga konta<span class=\"__14 _1189\"></span>ntl<span class=\"__14 _1189\"></span>\u00f6ne<span class=\"__14 _1189\"></span>n.<span class=\"__14 _1190\"> </span><div class=\"t_14 m0_14 h7_14 ff3_13 fs4_14 fc2_12 sc0_14 lsf_14 ws2_14\" style=\"left:0.009986877px; bottom:653.5712px;\">Not 37<span class=\"__14 _1193\"></span>. Ers\u00e4ttning till ledande be<span class=\"__14 _1191\"></span>fattningshavare och styrelseledam\u00f6<span class=\"__14 _1191\"></span>ter forts.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h4_14 ff3_13 fs0_14 fc0_14 sc0_14 ls10_14 ws5_14\" style=\"left:0.009986877px; bottom:623.11584px;\">L\u00e5ngsiktiga aktiesparprogram </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:0.009986877px; bottom:612.0684px;\">I bolaget har inr\u00e4ttats l\u00e5ngsiktiga aktiesparprogram, </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:601.02106px;\">Skan<span class=\"__14 _1189\"></span>ska Em<span class=\"__14 _1189\"></span>ploye<span class=\"__14 _1189\"></span>e Own<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>shi<span class=\"__14 _1189\"></span>p Pro<span class=\"__14 _1189\"></span>gra<span class=\"__14 _1189\"></span>ms (\u201dS<span class=\"__14 _1189\"></span>eo<span class=\"__14 _1189\"></span>p 4\u201d oc<span class=\"__14 _1189\"></span>h </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:589.97363px;\">\u201dS<span class=\"__14 _1189\"></span>eo<span class=\"__14 _1189\"></span>p 5\u201d). De ha<span class=\"__14 _1189\"></span>r be<span class=\"__14 _1189\"></span>slu<span class=\"__14 _1189\"></span>tats a<span class=\"__14 _1189\"></span>v \u00e5r<span class=\"__14 _1189\"></span>ss<span class=\"__14 _1189\"></span>t\u00e4mm<span class=\"__14 _1189\"></span>an o<span class=\"__14 _1189\"></span>ch om<span class=\"__14 _1189\"></span>fat<span class=\"__14 _1189\"></span>tas </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:578.9263px;\">d\u00e4r<span class=\"__14 _1189\"></span>f\u00f6<span class=\"__14 _1189\"></span>r inte a<span class=\"__14 _1189\"></span>v des<span class=\"__14 _1189\"></span>sa r<span class=\"__14 _1189\"></span>ik<span class=\"__14 _1189\"></span>tli<span class=\"__14 _1189\"></span>nje<span class=\"__14 _1189\"></span>r. Nya prog<span class=\"__14 _1189\"></span>ram kan b<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>lut<span class=\"__14 _1189\"></span>as </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:567.87885px;\">av \u00e5r<span class=\"__14 _1189\"></span>ss<span class=\"__14 _1189\"></span>t\u00e4m<span class=\"__14 _1189\"></span>man<span class=\"__14 _1189\"></span>. S<span class=\"__14 _1189\"></span>eop 4 o<span class=\"__14 _1189\"></span>ch S<span class=\"__14 _1189\"></span>eo<span class=\"__14 _1189\"></span>p 5 ger n<span class=\"__14 _1189\"></span>uvar<span class=\"__14 _1189\"></span>and<span class=\"__14 _1189\"></span>e oc<span class=\"__14 _1189\"></span>h </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:0.009986877px; bottom:556.8314px;\">framtida anst\u00e4llda<span class=\"__14 _1191\"></span> m\u00f6jlighet att bli aktie\u00e4gare i Skansk<span class=\"__14 _1191\"></span>a </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:545.78406px;\">oc<span class=\"__14 _1189\"></span>h omfa<span class=\"__14 _1189\"></span>tta<span class=\"__14 _1189\"></span>r fas<span class=\"__14 _1189\"></span>t ans<span class=\"__14 _1189\"></span>t\u00e4ll<span class=\"__14 _1189\"></span>da i<span class=\"__14 _1189\"></span>nom S<span class=\"__14 _1189\"></span>kans<span class=\"__14 _1189\"></span>ka-<span class=\"__14 _1189\"></span>konc<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>nen<span class=\"__14 _1189\"></span>. </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:534.73663px;\">De p<span class=\"__14 _1189\"></span>res<span class=\"__14 _1189\"></span>tati<span class=\"__14 _1189\"></span>ons<span class=\"__14 _1189\"></span>kra<span class=\"__14 _1189\"></span>v so<span class=\"__14 _1189\"></span>m anv\u00e4n<span class=\"__14 _1189\"></span>ds f\u00f6<span class=\"__14 _1189\"></span>r att b<span class=\"__14 _1189\"></span>ed<span class=\"__14 _1189\"></span>\u00f6m<span class=\"__14 _1189\"></span>a utf<span class=\"__14 _1189\"></span>all<span class=\"__14 _1189\"></span>et </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:523.6893px;\">av pr<span class=\"__14 _1189\"></span>ogr<span class=\"__14 _1189\"></span>amm<span class=\"__14 _1189\"></span>en h<span class=\"__14 _1189\"></span>ar en t<span class=\"__14 _1189\"></span>ydl<span class=\"__14 _1189\"></span>ig kop<span class=\"__14 _1189\"></span>pli<span class=\"__14 _1189\"></span>ng til<span class=\"__14 _1189\"></span>l af<span class=\"__14 _1189\"></span>f\u00e4r<span class=\"__14 _1189\"></span>ss<span class=\"__14 _1189\"></span>trate<span class=\"__14 _1189\"></span><span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:512.64185px;\">gin o<span class=\"__14 _1189\"></span>ch d<span class=\"__14 _1189\"></span>\u00e4rm<span class=\"__14 _1189\"></span>ed ti<span class=\"__14 _1189\"></span>ll bo<span class=\"__14 _1189\"></span>la<span class=\"__14 _1189\"></span>get<span class=\"__14 _1189\"></span>s l\u00e5n<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>ik<span class=\"__14 _1189\"></span>tig<span class=\"__14 _1189\"></span>a v\u00e4rd<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>kapan<span class=\"__14 _1189\"></span>de, </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls4_14 ws5_14\" style=\"left:0.009986877px; bottom:501.59442px;\">inklusive<span class=\"__14 _1191\"></span> dess h\u00e5llbarhetsagenda. Dessa prestat<span class=\"__14 _1191\"></span>ionskrav </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:0.009986877px; bottom:490.54703px;\">best\u00e5r av finansiella m\u00e5l p\u00e5 k<span class=\"__14 _1191\"></span>oncern, aff\u00e4rsenhet<span class=\"__14 _1189\"></span>s- och/<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls4_14 ws5_14\" style=\"left:0.009986877px; bottom:479.49963px;\">eller aff\u00e4rsenhetsgruppniv<span class=\"__14 _1191\"></span>\u00e5. Det finansi<span class=\"__14 _1191\"></span>ella m\u00e5l som<span class=\"__14 _1191\"></span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:468.45224px;\">f\u00f6r n<span class=\"__14 _1189\"></span>\u00e4r<span class=\"__14 _1189\"></span>vara<span class=\"__14 _1189\"></span>nd<span class=\"__14 _1189\"></span>e \u00e4r til<span class=\"__14 _1189\"></span>l\u00e4m<span class=\"__14 _1189\"></span>pli<span class=\"__14 _1189\"></span>gt p\u00e5 ko<span class=\"__14 _1189\"></span>nc<span class=\"__14 _1189\"></span>ern<span class=\"__14 _1189\"></span>niv\u00e5 \u00e4r t<span class=\"__14 _1189\"></span>ill<span class=\"__14 _1189\"></span>v\u00e4x<span class=\"__14 _1189\"></span>t i </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:457.40485px;\">vin<span class=\"__14 _1189\"></span>st p<span class=\"__14 _1189\"></span>er ak<span class=\"__14 _1189\"></span>ti<span class=\"__14 _1189\"></span>e (\u201dEP<span class=\"__14 _1189\"></span>S\u201d<span class=\"__14 _1189\"></span>). De fi<span class=\"__14 _1189\"></span>nan<span class=\"__14 _1189\"></span>si<span class=\"__14 _1189\"></span>ell<span class=\"__14 _1189\"></span>a m\u00e5l s<span class=\"__14 _1189\"></span>om g<span class=\"__14 _1189\"></span>\u00e4ll<span class=\"__14 _1189\"></span>er p\u00e5 </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:0.009986877px; bottom:446.35745px;\">aff\u00e4rsenhet<span class=\"__14 _1189\"></span>s- och/<span class=\"__14 _1191\"></span>eller aff\u00e4rsenhets<span class=\"__14 _1189\"></span>gruppniv\u00e5 v<span class=\"__14 _1191\"></span>arierar </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls3_14 ws4_14\" style=\"left:0.009986877px; bottom:435.31003px;\">beroende p\u00e5 v<span class=\"__14 _1191\"></span>ilken<span class=\"__14 _1191\"></span> verk<span class=\"__14 _1191\"></span>samhetsgren som<span class=\"__14 _1191\"></span> den rele<span class=\"__14 _1191\"></span>van<span class=\"__14 _1191\"></span>ta </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls3_14 ws4_14\" style=\"left:0.009986877px; bottom:424.26263px;\">aff\u00e4rsen <span class=\"__14 _1192\"></span>het<span class=\"__14 _1191\"></span>en eller<span class=\"__14 _1191\"></span> aff\u00e4rsenhetsgruppen t<span class=\"__14 _1191\"></span>illh\u00f6r<span class=\"__14 _1193\"></span>, enligt<span class=\"__14 _1191\"></span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:0.009986877px; bottom:413.21524px;\">nedan tabell.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:391.135px;\">Bygg-<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:380.7337px;\">verksamhe<span class=\"__14 _1191\"></span>t<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:58.968887px; bottom:391.135px;\">Bostads-<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:58.968887px; bottom:380.7337px;\">utveckling<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:125.29878px; bottom:391.135px;\">K<span class=\"__14 _1191\"></span>ommersiell <span class=\"ls0_14 ws2_14\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:125.29878px; bottom:380.7337px;\">fastighe<span class=\"__14 _1191\"></span>tsutveckling<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:363.4983px;\">EBIT<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h8_14 ff1_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:18.801353px; bottom:366.53003px;\">1)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:58.968887px; bottom:363.49973px;\">EBIT<span class=\"__14 _b_14\"> </span>EBIT<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws2_14\" style=\"left:0.009986877px; bottom:346.26434px;\">\u2013<span class=\"__14 _c_14\"> </span><span class=\"ls11_14 ws11_14\">ROCE<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h8_14 ff1_14 fs5_14 fc0_14 sc0_14 ls0_14 ws2_14\" style=\"left:82.90344px; bottom:349.2949px;\">2)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:125.29878px; bottom:346.2646px;\">Uthyr<span class=\"__14 _1191\"></span>da kvadratme<span class=\"__14 _1191\"></span>ter<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls0_14 ws14_14\" style=\"left:0.009986877px; bottom:330.6594px;\">1) Res<span class=\"__14 _1189\"></span>ul<span class=\"__14 _1189\"></span>tat f\u00f6<span class=\"__14 _1189\"></span>re fi<span class=\"__14 _1189\"></span>na<span class=\"__14 _1189\"></span>nsi<span class=\"__14 _1189\"></span>ell<span class=\"__14 _1189\"></span>a po<span class=\"__14 _1189\"></span>ste<span class=\"__14 _1189\"></span>r oc<span class=\"__14 _1189\"></span>h ska<span class=\"__14 _1189\"></span>tt<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls13_14 ws15_14\" style=\"left:0.009986877px; bottom:319.0686px;\">2)<span class=\"__14 _1191\"></span> Avk<span class=\"__14 _1191\"></span>astning<span class=\"__14 _1191\"></span> p\u00e5 s<span class=\"__14 _1191\"></span>ysselsatt k<span class=\"__14 _1191\"></span>apita<span class=\"__14 _1191\"></span>l.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:296.9669px;\">Seop 4 och Seop 5 uppst\u00e4ller vidar<span class=\"__14 _1191\"></span>e krav p\u00e5 egen in<span class=\"__14 _1191\"></span>ves<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:285.9195px;\">tering och tre\u00e5rig innehav<span class=\"__14 _1191\"></span>s- och anst\u00e4llningstid. F<span class=\"__14 _1193\"></span>\u00f6r mer </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:274.8721px;\">information om Seop 4 och Seop 5, innefatt<span class=\"__14 _1191\"></span>ande de kriterier </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:263.8247px;\">som utfalle<span class=\"__14 _1191\"></span>t \u00e4r beroende av<span class=\"__14 _1193\"></span>, se bolagets webbplats: group<span class=\"__14 _1191\"></span>.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws2_14\" style=\"left:0.009986877px; bottom:252.77731px;\">skansk<span class=\"__14 _1191\"></span>a.com/<span class=\"__14 _1193\"></span>49202<span class=\"__14 _1191\"></span>4/<span class=\"__14 _1193\"></span>siteassets/<span class=\"__14 _1193\"></span>corporate-governance/<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws2_14\" style=\"left:0.009986877px; bottom:241.72989px;\">annual-general-meeting/201<span class=\"__14 _1193\"></span>9/<span class=\"__14 _1193\"></span>punkt-17<span class=\"__14 _1193\"></span>-styrelsens-f<span class=\"__14 _1191\"></span>or-<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws2_14\" style=\"left:0.009986877px; bottom:230.6825px;\">slag-om-ett-langsiktigt-aktiesparprogram-seop-5-.pdf<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h4_14 ff3_13 fs0_14 fc0_14 sc0_14 lsa_14 wsd_14\" style=\"left:0.009986877px; bottom:208.5786px;\">Upph\u00f6rande av anst\u00e4llning<span class=\"__14 _1191\"></span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls14_14 ws16_14\" style=\"left:0.009986877px; bottom:197.5312px;\">Vid upps\u00e4gning fr\u00e5n bolaget g\u00e4ller<span class=\"__14 _1191\"></span> normalt en upps\u00e4gnings-<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:186.4838px;\">tid o<span class=\"__14 _1189\"></span>m sex m\u00e5<span class=\"__14 _1189\"></span>na<span class=\"__14 _1189\"></span>der ko<span class=\"__14 _1189\"></span>mbi<span class=\"__14 _1189\"></span>ner<span class=\"__14 _1189\"></span>at me<span class=\"__14 _1189\"></span>d avg<span class=\"__14 _1189\"></span>\u00e5ng<span class=\"__14 _1189\"></span>sved<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>lag </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls4_14 ws5_14\" style=\"left:0.009986877px; bottom:175.4364px;\">motsvara<span class=\"__14 _1191\"></span>nde h\u00f6gst 18<span class=\"__14 _1191\"></span> m\u00e5naders fast k<span class=\"__14 _1193\"></span>ontantl\u00f6n, el<span class=\"__14 _1191\"></span>ler </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:164.389px;\">alte<span class=\"__14 _1189\"></span>rna<span class=\"__14 _1189\"></span>tiv<span class=\"__14 _1189\"></span>t en u<span class=\"__14 _1189\"></span>pps<span class=\"__14 _1189\"></span>\u00e4g<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>tid mo<span class=\"__14 _1189\"></span>tsva<span class=\"__14 _1189\"></span>ran<span class=\"__14 _1189\"></span>de h\u00f6<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>t tol<span class=\"__14 _1189\"></span>v </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls15_14 ws0_14\" style=\"left:0.009986877px; bottom:153.3416px;\">m\u00e5nader i kombination med av<span class=\"__14 _1191\"></span>g\u00e5ngsve<span class=\"__14 _1191\"></span>derlag  <span class=\"__14 _1192\"></span>motsvar<span class=\"__14 _1191\"></span>ande </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls16_14 ws5_14\" style=\"left:0.009986877px; bottom:142.2942px;\">h\u00f6gst tolv<span class=\"__14 _1191\"></span> m\u00e5naders fast k<span class=\"__14 _1191\"></span>onta<span class=\"__14 _1191\"></span>ntl\u00f6n. F<span class=\"__14 _1191\"></span>ast  <span class=\"__14 _1192\"></span>k<span class=\"__14 _1191\"></span>onta<span class=\"__14 _1191\"></span>ntl\u00f6n<span class=\"__14 _1191\"></span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls17_14 ws1_14\" style=\"left:0.009986877px; bottom:131.2468px;\">under upps\u00e4gningstiden och avg\u00e5ngsvederlag f\u00e5r </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 lsc_14 ws0_14\" style=\"left:0.009986877px; bottom:120.1994px;\"> <span class=\"__14 _1192\"></span>samm<span class=\"__14 _1189\"></span>anta<span class=\"__14 _1189\"></span>get i<span class=\"__14 _1189\"></span>nte \u00f6ver<span class=\"__14 _1189\"></span>st<span class=\"__14 _1189\"></span>iga e<span class=\"__14 _1189\"></span>tt b<span class=\"__14 _1189\"></span>elo<span class=\"__14 _1189\"></span>pp m<span class=\"__14 _1189\"></span>otsva<span class=\"__14 _1189\"></span>ran<span class=\"__14 _1189\"></span>de <span class=\"ls0_14 ws2_14\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 lsc_14 ws0_14\" style=\"left:0.009986877px; bottom:109.152px;\">den f<span class=\"__14 _1189\"></span>as<span class=\"__14 _1189\"></span>ta kontant<span class=\"__14 _1189\"></span>l\u00f6<span class=\"__14 _1189\"></span>nen f\u00f6<span class=\"__14 _1189\"></span>r t<span class=\"__14 _1189\"></span>v\u00e5 \u00e5r. Vid up<span class=\"__14 _1189\"></span>ps\u00e4<span class=\"__14 _1189\"></span>gni<span class=\"__14 _1189\"></span>ng fr<span class=\"__14 _1189\"></span>\u00e5n </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:0.009986877px; bottom:98.1046px;\">ledande befattningshavarens sida f\u00e5r upps\u00e4gningstiden </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:87.057205px;\">vara h<span class=\"__14 _1189\"></span>\u00f6g<span class=\"__14 _1189\"></span>st to<span class=\"__14 _1189\"></span>lv m\u00e5<span class=\"__14 _1189\"></span>nad<span class=\"__14 _1189\"></span>er, utan r\u00e4t<span class=\"__14 _1189\"></span>t til<span class=\"__14 _1189\"></span>l avg\u00e5<span class=\"__14 _1189\"></span>ng<span class=\"__14 _1189\"></span>sved<span class=\"__14 _1189\"></span>erl<span class=\"__14 _1189\"></span>ag<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h4_14 ff3_13 fs0_14 fc0_14 sc0_14 ls18_13 ws3_14\" style=\"left:249.66849px; bottom:623.1564px;\">Ers\u00e4ttnin<span class=\"__14 _1191\"></span>g till<span class=\"__14 _1191\"></span> styrelseledam<span class=\"__14 _1191\"></span>\u00f6ter<span class=\"__14 _1191\"></span> ut\u00f6<span class=\"__14 _1191\"></span>ver<span class=\"__14 _1191\"></span> styrelsearvode<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:249.66849px; bottom:612.109px;\">I den m<span class=\"__14 _1189\"></span>\u00e5n i<span class=\"__14 _1189\"></span>cke an<span class=\"__14 _1189\"></span>st\u00e4l<span class=\"__14 _1189\"></span>ld b<span class=\"__14 _1189\"></span>ola<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>st\u00e4<span class=\"__14 _1189\"></span>mmova<span class=\"__14 _1189\"></span>ld s<span class=\"__14 _1189\"></span>ty<span class=\"__14 _1189\"></span>rel<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>-<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:249.66849px; bottom:601.0616px;\">le<span class=\"__14 _1189\"></span>dam<span class=\"__14 _1189\"></span>ot ut<span class=\"__14 _1189\"></span>f\u00f6r a<span class=\"__14 _1189\"></span>rbe<span class=\"__14 _1189\"></span>te f\u00f6r b<span class=\"__14 _1189\"></span>ola<span class=\"__14 _1189\"></span>ge<span class=\"__14 _1189\"></span>ts r\u00e4<span class=\"__14 _1189\"></span>kni<span class=\"__14 _1189\"></span>ng, v<span class=\"__14 _1189\"></span>id si<span class=\"__14 _1189\"></span>dan a<span class=\"__14 _1189\"></span>v<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls19_13 ws1_14\" style=\"left:249.66849px; bottom:590.0142px;\">styrelse<span class=\"__14 _1189\"></span> <span class=\"__14 _1192\"></span>arbetet, sk<span class=\"__14 _1191\"></span>a konsult<span class=\"__14 _1191\"></span>arvode och annan ers\u00e4ttning<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1a_13 ws7_14\" style=\"left:249.66849px; bottom:578.9668px;\">f\u00f6r s<span class=\"__14 _1189\"></span>\u00e5da<span class=\"__14 _1189\"></span>nt ar<span class=\"__14 _1189\"></span>bete k<span class=\"__14 _1189\"></span>unn<span class=\"__14 _1189\"></span>a utg\u00e5<span class=\"__14 _1189\"></span>. B<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>lut o<span class=\"__14 _1189\"></span>m kons<span class=\"__14 _1189\"></span>ult <span class=\"__14 _1192\"></span>a<span class=\"__14 _1189\"></span>r<span class=\"__14 _1189\"></span>vod<span class=\"__14 _1189\"></span>e o<span class=\"__14 _1189\"></span>ch<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:249.66849px; bottom:567.9194px;\">ann<span class=\"__14 _1189\"></span>an er<span class=\"__14 _1189\"></span>s\u00e4<span class=\"__14 _1189\"></span>ttn<span class=\"__14 _1189\"></span>ing t<span class=\"__14 _1189\"></span>ill ic<span class=\"__14 _1189\"></span>ke an<span class=\"__14 _1189\"></span>st\u00e4l<span class=\"__14 _1189\"></span>lda b<span class=\"__14 _1189\"></span>ol<span class=\"__14 _1189\"></span>ag<span class=\"__14 _1189\"></span>ss<span class=\"__14 _1189\"></span>t\u00e4mm<span class=\"__14 _1189\"></span>ovald<span class=\"__14 _1189\"></span>a<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls4_14 ws5_14\" style=\"left:249.66849px; bottom:556.872px;\">styrelseledam\u00f6ter fa<span class=\"__14 _1191\"></span>ttas av ers\u00e4ttningsk<span class=\"__14 _1191\"></span>ommitt\u00e9n.<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h4_14 ff3_13 fs0_14 fc0_14 sc0_14 lsa_14 wsd_14\" style=\"left:249.66849px; bottom:534.7681px;\">L\u00f6n och anst<span class=\"__14 _1191\"></span>\u00e4llningsvillkor f\u00f6r<span class=\"__14 _1191\"></span> anst\u00e4llda<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:249.66849px; bottom:523.7207px;\">Vid b<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>edn<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>en av s<span class=\"__14 _1189\"></span>ty<span class=\"__14 _1189\"></span>rel<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>ns f\u00f6<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>lag t<span class=\"__14 _1189\"></span>ill d<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>sa e<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>\u00e4tt<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls5_14 ws6_14\" style=\"left:249.66849px; bottom:512.6733px;\">ningsrik<span class=\"__14 _1189\"></span>tlinjer har l\u00f6n och anst\u00e4llningsvillkor<span class=\"__14 _1191\"></span> f\u00f6r bolagets<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:249.66849px; bottom:501.62592px;\">ans<span class=\"__14 _1189\"></span>t\u00e4l<span class=\"__14 _1189\"></span>lda b<span class=\"__14 _1189\"></span>ea<span class=\"__14 _1189\"></span>kta<span class=\"__14 _1189\"></span>ts g<span class=\"__14 _1189\"></span>eno<span class=\"__14 _1189\"></span>m at<span class=\"__14 _1189\"></span>t upp<span class=\"__14 _1189\"></span>gif<span class=\"__14 _1189\"></span>ter o<span class=\"__14 _1189\"></span>m an<span class=\"__14 _1189\"></span>st\u00e4l<span class=\"__14 _1189\"></span>lda<span class=\"__14 _1189\"></span>s<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls3_14 ws4_14\" style=\"left:249.66849px; bottom:490.5785px;\">tot<span class=\"__14 _1191\"></span>alers\u00e4ttning, ers\u00e4ttn<span class=\"__14 _1191\"></span>ingens k<span class=\"__14 _1191\"></span>omponenter<span class=\"__14 _1191\"></span> samt ers\u00e4tt<span class=\"__14 _1193\"></span><span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:249.66849px; bottom:479.5311px;\">nin<span class=\"__14 _1189\"></span>gen<span class=\"__14 _1189\"></span>s \u00f6k<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>g och \u00f6<span class=\"__14 _1189\"></span>kni<span class=\"__14 _1189\"></span>ng<span class=\"__14 _1189\"></span>stak<span class=\"__14 _1189\"></span>t \u00f6ve<span class=\"__14 _1189\"></span>r tid h<span class=\"__14 _1189\"></span>ar utg<span class=\"__14 _1189\"></span>jor<span class=\"__14 _1189\"></span>t en<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 lsd_14 ws3_14\" style=\"left:249.66849px; bottom:468.4837px;\">del av<span class=\"__14 _1191\"></span> ers\u00e4ttnin<span class=\"__14 _1191\"></span>gskommi<span class=\"__14 _1191\"></span>tt\u00e9ns och<span class=\"__14 _1193\"></span> st<span class=\"__14 _1189\"></span>yrelsens<span class=\"__14 _1191\"></span> besluts-<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:249.66849px; bottom:457.4363px;\">underlag vid utv\u00e4rderingen av sk<span class=\"__14 _1191\"></span>\u00e4ligheten av riktlinjerna<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:249.66849px; bottom:446.38892px;\">oc<span class=\"__14 _1189\"></span>h de be<span class=\"__14 _1189\"></span>gr<span class=\"__14 _1189\"></span>\u00e4ns<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>gar s<span class=\"__14 _1189\"></span>om f\u00f6<span class=\"__14 _1189\"></span>lje<span class=\"__14 _1189\"></span>r av de<span class=\"__14 _1189\"></span>s<span class=\"__14 _1189\"></span>sa<span class=\"__14 _1189\"></span>. Ut<span class=\"__14 _1189\"></span>veck<span class=\"__14 _1189\"></span>lin<span class=\"__14 _1189\"></span>ge<span class=\"__14 _1189\"></span>n<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:249.66849px; bottom:435.3415px;\">av avst\u00e5ndet mellan de<span class=\"__14 _1191\"></span> ledande befattningshavarnas </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:249.66849px; bottom:424.2941px;\"> <span class=\"__14 _1192\"></span>ers<span class=\"__14 _1189\"></span>\u00e4t<span class=\"__14 _1189\"></span>tnin<span class=\"__14 _1189\"></span>g oc<span class=\"__14 _1189\"></span>h \u00f6vri<span class=\"__14 _1189\"></span>ga an<span class=\"__14 _1189\"></span>st\u00e4<span class=\"__14 _1189\"></span>lld<span class=\"__14 _1189\"></span>as e<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>\u00e4tt<span class=\"__14 _1189\"></span>ning ko<span class=\"__14 _1189\"></span>mm<span class=\"__14 _1189\"></span>er at<span class=\"__14 _1189\"></span>t<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:249.66849px; bottom:413.2467px;\">red<span class=\"__14 _1189\"></span>o <span class=\"__14 _1192\"></span>vis<span class=\"__14 _1189\"></span>as i e<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>\u00e4tt<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>gsr<span class=\"__14 _1189\"></span>app<span class=\"__14 _1189\"></span>or<span class=\"__14 _1189\"></span>te<span class=\"__14 _1189\"></span>n.<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h4_14 ff3_13 fs0_14 fc0_14 sc0_14 ls6_14 ws0_14\" style=\"left:249.66849px; bottom:391.1428px;\">Be<span class=\"__14 _1189\"></span>sl<span class=\"__14 _1189\"></span>uts<span class=\"__14 _1189\"></span>pr<span class=\"__14 _1189\"></span>oc<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>sen f<span class=\"__14 _1189\"></span>\u00f6r at<span class=\"__14 _1189\"></span>t fa<span class=\"__14 _1189\"></span>sts<span class=\"__14 _1189\"></span>t\u00e4l<span class=\"__14 _1189\"></span>la<span class=\"__14 _1189\"></span>, se \u00f6ver o<span class=\"__14 _1189\"></span>ch<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h4_14 ff3_13 fs0_14 fc0_14 sc0_14 ls1b_13 ws17_14\" style=\"left:249.66849px; bottom:380.0954px;\"> genomf\u00f6ra <span class=\"__14 _d_13\"> </span>riktlinjerna </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:249.66849px; bottom:369.048px;\">St<span class=\"__14 _1189\"></span>yre<span class=\"__14 _1189\"></span>lse<span class=\"__14 _1189\"></span>n ha<span class=\"__14 _1189\"></span>r inr\u00e4<span class=\"__14 _1189\"></span>tta<span class=\"__14 _1189\"></span>t en er<span class=\"__14 _1189\"></span>s\u00e4<span class=\"__14 _1189\"></span>ttn<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>sko<span class=\"__14 _1189\"></span>mmit<span class=\"__14 _1189\"></span>t\u00e9<span class=\"__14 _1189\"></span>. I kom<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:249.66849px; bottom:358.0006px;\">mit<span class=\"__14 _1189\"></span>t\u00e9n<span class=\"__14 _1189\"></span>s upp<span class=\"__14 _1189\"></span>gif<span class=\"__14 _1189\"></span>te<span class=\"__14 _1189\"></span>r ing<span class=\"__14 _1189\"></span>\u00e5r at<span class=\"__14 _1189\"></span>t be<span class=\"__14 _1189\"></span>re<span class=\"__14 _1189\"></span>da st<span class=\"__14 _1189\"></span>yr<span class=\"__14 _1189\"></span>els<span class=\"__14 _1189\"></span>en<span class=\"__14 _1189\"></span>s be<span class=\"__14 _1189\"></span>slu<span class=\"__14 _1189\"></span>t<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls5_14 ws6_14\" style=\"left:249.66849px; bottom:346.95322px;\">om f\u00f6rslag till riktlinjer f\u00f6r ers\u00e4ttning till ledande befatt<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:249.66849px; bottom:335.9058px;\">nin<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>hava<span class=\"__14 _1189\"></span>re. St<span class=\"__14 _1189\"></span>yr<span class=\"__14 _1189\"></span>els<span class=\"__14 _1189\"></span>en s<span class=\"__14 _1189\"></span>ka upp<span class=\"__14 _1189\"></span>r\u00e4t<span class=\"__14 _1189\"></span>ta f\u00f6r<span class=\"__14 _1189\"></span>s<span class=\"__14 _1189\"></span>lag ti<span class=\"__14 _1189\"></span>ll nya<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:249.66849px; bottom:324.8584px;\">rik<span class=\"__14 _1189\"></span>tl<span class=\"__14 _1189\"></span>inje<span class=\"__14 _1189\"></span>r \u00e5tm<span class=\"__14 _1189\"></span>ins<span class=\"__14 _1189\"></span>ton<span class=\"__14 _1189\"></span>e var<span class=\"__14 _1189\"></span>t fj<span class=\"__14 _1189\"></span>\u00e4rd<span class=\"__14 _1189\"></span>e \u00e5r oc<span class=\"__14 _1189\"></span>h l\u00e4<span class=\"__14 _1189\"></span>gga f<span class=\"__14 _1189\"></span>ram </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:249.66849px; bottom:313.811px;\"> <span class=\"__14 _1192\"></span>f\u00f6rslaget f\u00f6r beslut vid \u00e5rsst\u00e4mman. Riktlinjerna ska<span class=\"__14 _1191\"></span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:249.66849px; bottom:302.7636px;\">g\u00e4l<span class=\"__14 _1189\"></span>la ti<span class=\"__14 _1189\"></span>ll de<span class=\"__14 _1189\"></span>ss a<span class=\"__14 _1189\"></span>tt nya ri<span class=\"__14 _1189\"></span>kt<span class=\"__14 _1189\"></span>linj<span class=\"__14 _1189\"></span>er an<span class=\"__14 _1189\"></span>tagi<span class=\"__14 _1189\"></span>ts av \u00e5<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>st\u00e4<span class=\"__14 _1189\"></span>mm<span class=\"__14 _1189\"></span>an.<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:249.66849px; bottom:291.71622px;\">Ers<span class=\"__14 _1189\"></span>\u00e4t<span class=\"__14 _1189\"></span>tnin<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>komm<span class=\"__14 _1189\"></span>itt<span class=\"__14 _1189\"></span>\u00e9n ska \u00e4<span class=\"__14 _1189\"></span>ven f\u00f6<span class=\"__14 _1189\"></span>lja o<span class=\"__14 _1189\"></span>ch ut<span class=\"__14 _1189\"></span>v\u00e4r<span class=\"__14 _1189\"></span>der<span class=\"__14 _1189\"></span>a<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls4_14 ws5_14\" style=\"left:249.66849px; bottom:280.6688px;\">program f<span class=\"__14 _1191\"></span>\u00f6r r\u00f6rliga<span class=\"__14 _1191\"></span> ers\u00e4ttningar f\u00f6r<span class=\"__14 _1191\"></span> bolagsledningen,<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls5_14 ws6_14\" style=\"left:249.66849px; bottom:269.6214px;\">till\u00e4mpningen av riktlinjer f\u00f6r ers\u00e4ttning till ledande<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:249.66849px; bottom:258.574px;\">befattningshavare samt g\u00e4llande ers\u00e4ttningsstruk<span class=\"__14 _1189\"></span>turer<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 lsd_14 ws3_14\" style=\"left:249.66849px; bottom:247.52661px;\">och ers\u00e4ttn<span class=\"__14 _1191\"></span>ingsniv<span class=\"__14 _1191\"></span>\u00e5er i<span class=\"__14 _1191\"></span> bolaget. E<span class=\"__14 _1191\"></span>rs\u00e4ttningsk<span class=\"__14 _1191\"></span>ommitt<span class=\"__14 _1191\"></span>\u00e9ns<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls4_14 ws5_14\" style=\"left:249.66849px; bottom:236.4792px;\">ledam\u00f6ter \u00e4<span class=\"__14 _1191\"></span>r oberoende i<span class=\"__14 _1191\"></span> f\u00f6rh\u00e5llande<span class=\"__14 _1191\"></span> till bolaget<span class=\"__14 _1191\"></span> och<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls3_14 ws4_14\" style=\"left:249.66849px; bottom:225.43181px;\">bolagsledningen. Vid<span class=\"__14 _1191\"></span> styrelsens behandling<span class=\"__14 _1191\"></span> av och<span class=\"__14 _1191\"></span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:249.66849px; bottom:214.3844px;\">be<span class=\"__14 _1189\"></span>slu<span class=\"__14 _1189\"></span>t i er<span class=\"__14 _1189\"></span>s\u00e4t<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>ng<span class=\"__14 _1189\"></span>sre<span class=\"__14 _1189\"></span>late<span class=\"__14 _1189\"></span>rad<span class=\"__14 _1189\"></span>e fr\u00e5<span class=\"__14 _1189\"></span>go<span class=\"__14 _1189\"></span>r n\u00e4r<span class=\"__14 _1189\"></span>var<span class=\"__14 _1189\"></span>ar int<span class=\"__14 _1189\"></span>e VD oc<span class=\"__14 _1189\"></span>h<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls3_14 ws4_14\" style=\"left:249.66849px; bottom:203.337px;\">Koncernchef<span class=\"__14 _1191\"></span>en eller<span class=\"__14 _1191\"></span> andra<span class=\"__14 _1191\"></span> personer i bolagsledningen,<span class=\"__14 _1191\"></span> <span class=\"ls0_14 ws2_14\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:249.66849px; bottom:192.2896px;\">i den m<span class=\"__14 _1189\"></span>\u00e5n d<span class=\"__14 _1189\"></span>e ber<span class=\"__14 _1189\"></span>\u00f6r<span class=\"__14 _1189\"></span>s av fr<span class=\"__14 _1189\"></span>\u00e5go<span class=\"__14 _1189\"></span>rna<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h4_14 ff3_13 fs0_14 fc0_14 sc0_14 ls1b_13 ws18_14\" style=\"left:249.66849px; bottom:170.1857px;\">Fr\u00e5ng\u00e5ende<span class=\"__14 _1191\"></span> av riktlinjerna<span class=\"__14 _1191\"></span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls5_14 ws6_14\" style=\"left:249.66849px; bottom:159.1383px;\">Styrelsen f\u00e5r besluta att tillf\u00e4lligt fr\u00e5ng\u00e5 riktlinjerna helt<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:249.66849px; bottom:148.0909px;\">ell<span class=\"__14 _1189\"></span>er d<span class=\"__14 _1189\"></span>elv<span class=\"__14 _1189\"></span>is, o<span class=\"__14 _1189\"></span>m det i e<span class=\"__14 _1189\"></span>tt e<span class=\"__14 _1189\"></span>nsk<span class=\"__14 _1189\"></span>ilt fa<span class=\"__14 _1189\"></span>ll f<span class=\"__14 _1189\"></span>inn<span class=\"__14 _1189\"></span>s s\u00e4r<span class=\"__14 _1189\"></span>sk<span class=\"__14 _1189\"></span>ild<span class=\"__14 _1189\"></span>a sk\u00e4l f<span class=\"__14 _1189\"></span>\u00f6r<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:249.66849px; bottom:137.0435px;\">det och ett avst<span class=\"__14 _1191\"></span>eg \u00e4r n\u00f6dv\u00e4ndigt f<span class=\"__14 _1191\"></span>\u00f6r att tillgodose bolagets<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:249.66849px; bottom:125.99611px;\">l\u00e5ngsiktiga intressen, inklusive dess h\u00e5llbarhets <span class=\"__14 _1192\"></span>agend<span class=\"__14 _1189\"></span>a,<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls4_14 ws5_14\" style=\"left:249.66849px; bottom:114.9487px;\">eller f\u00f6r<span class=\"__14 _1191\"></span> att s\u00e4k<span class=\"__14 _1191\"></span>erst\u00e4lla bolagets<span class=\"__14 _1191\"></span> ekonomisk<span class=\"__14 _1191\"></span>a b\u00e4rkraft.<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:249.66849px; bottom:103.901306px;\">So<span class=\"__14 _1189\"></span>m ang<span class=\"__14 _1189\"></span>ivit<span class=\"__14 _1189\"></span>s ovan i<span class=\"__14 _1189\"></span>ng\u00e5<span class=\"__14 _1189\"></span>r det i e<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>\u00e4t<span class=\"__14 _1189\"></span>tnin<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>komm<span class=\"__14 _1189\"></span>itt\u00e9<span class=\"__14 _1189\"></span>ns<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:249.66849px; bottom:92.853905px;\">upp<span class=\"__14 _1189\"></span>gif<span class=\"__14 _1189\"></span>te<span class=\"__14 _1189\"></span>r att b<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>eda s<span class=\"__14 _1189\"></span>t<span class=\"__14 _1189\"></span>yre<span class=\"__14 _1189\"></span>lse<span class=\"__14 _1189\"></span>ns b<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>lut i e<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>\u00e4tt<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>gsf<span class=\"__14 _1189\"></span>r\u00e5g<span class=\"__14 _1189\"></span>or,<span class=\"__14 _1190\"> </span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls5_14 ws6_14\" style=\"left:249.66849px; bottom:81.8065px;\">vilket innefa<span class=\"__14 _1191\"></span>ttar beslut om avsteg fr\u00e5n riktlinjerna.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:499.31787px; bottom:619.43085px;\">Finansiella m\u00e5l f\u00f6r<span class=\"__14 _1191\"></span> r\u00f6rlig kon<span class=\"__14 _1191\"></span>tan<span class=\"__14 _1191\"></span>ters\u00e4ttning 202<span class=\"__14 _1191\"></span>2<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:595.1467px; bottom:594.83356px;\">Vinstm\u00e5tt<span class=\"__14 _e_14\"> </span>Startpunkt<span class=\"__14 _f_14\"> </span>Outperform<span class=\"__14 _1200\"> </span>Utfall<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:925.2128px; bottom:605.23486px;\">Uppfyllande-<span class=\"ls0_14 ws2_14\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:955.1063px; bottom:594.83356px;\">grad<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 ha_13 ff2_14 fs5_14 fc0_14 sc0_14 ls0_14 ws2_14\" style=\"left:974.6824px; bottom:597.8661px;\">2)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:499.31787px; bottom:580.6407px;\">K<span class=\"__14 _1191\"></span>oncernen<span class=\"__14 _1201\"> </span><span class=\"ff1_14 ws13_14\">Resultat e<span class=\"__14 _1191\"></span>fter finansiella<span class=\"__14 _1191\"></span> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:595.1467px; bottom:569.59326px;\">poster<span class=\"__14 _1193\"></span>, Mdr kr<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h8_14 ff1_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:649.2153px; bottom:572.621px;\">1)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1c_13 ws1a_14\" style=\"left:754.045px; bottom:569.5907px;\">5<span class=\"__14 _1189\"></span>,9<span class=\"__14 _1202\"> </span><span class=\"ls1d_13 ws1b_14\">8,1<span class=\"__14 _1203\"> </span><span class=\"ls1e_13 ws1c_14\">9,<span class=\"__14 _1189\"></span>4<span class=\"__14 _1204\"> </span><span class=\"ls11_14 ws11_14\">100%<span class=\"__14 _1190\"> </span></span></span></span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:499.31787px; bottom:555.39465px;\">Byggv<span class=\"__14 _1191\"></span>erksamhet<span class=\"__14 _1205\"> </span><span class=\"ff1_14 ws13_14\">R\u00f6rels<span class=\"__14 _1191\"></span>eresultat, Mdr kr<span class=\"__14 _1206\"> </span><span class=\"ls1f_13 ws1d_14\">3,7<span class=\"__14 _1207\"> </span><span class=\"ls20_11 ws1e_14\">5,0<span class=\"__14 _1207\"> </span></span></span><span class=\"ws11_14\">5,8<span class=\"__14 _1208\"> </span><span class=\"ls1d_13 ws1b_14\">93%<span class=\"__14 _1190\"> </span></span></span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:595.1467px; bottom:541.19867px;\">R\u00f6rels<span class=\"__14 _1191\"></span>emarginal, %<span class=\"__14 _1209\"> </span><span class=\"ws11_14\">2,6<span class=\"__14 _1207\"> </span><span class=\"ls21_11 ws1f_14\">3,5<span class=\"__14 _1203\"> </span><span class=\"ls1f_13 ws1d_14\">3,7<span class=\"__14 _1a_13\"> </span></span></span>91%<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:499.31787px; bottom:527.0027px;\">Bostadsutveckling<span class=\"__14 _1191\"></span> <span class=\"__14 _1b_12\"> </span><span class=\"ff1_14 ws13_14\">R\u00f6rels<span class=\"__14 _1191\"></span>eresultat, Mdr kr<span class=\"__14 _1206\"> </span><span class=\"ws11_14\">1,2<span class=\"__14 _1203\"> </span>1,8<span class=\"__14 _1c_13\"> </span><span class=\"ls20_11 ws1e_14\">1,0<span class=\"__14 _1208\"> </span></span>56%<span class=\"__14 _1190\"> </span></span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:595.1467px; bottom:512.8067px;\">A<span class=\"__14 _1191\"></span>vkastning p\u00e5 s<span class=\"__14 _1191\"></span>ysselsatt </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:595.1467px; bottom:501.75928px;\">kapit<span class=\"__14 _1191\"></span>al, %<span class=\"__14 _1d_12\"> </span><span class=\"ls0_14 ws2_14\">8<span class=\"__14 _1e_12\"> </span></span><span class=\"ws11_14\">10<span class=\"__14 _1f_12\"> </span><span class=\"ls0_14 ws2_14\">7<span class=\"__14 _1208\"> </span><span class=\"ls22_11 ws20_14\">52%<span class=\"__14 _1190\"> </span></span></span></span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:499.31787px; bottom:487.5633px;\">K<span class=\"__14 _1191\"></span>ommersiell </div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:499.31787px; bottom:476.51587px;\">fastighe<span class=\"__14 _1191\"></span>tsutveckling<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:595.1467px; bottom:487.5633px;\">R\u00f6rels<span class=\"__14 _1191\"></span>eresultat, Mdr kr<span class=\"__14 _1206\"> </span><span class=\"ls23_11 ws21_14\">1,4<span class=\"__14 _1a_13\"> </span></span><span class=\"ws11_14\">2,5<span class=\"__14 _1207\"> </span><span class=\"ls1c_13 ws1a_14\">2<span class=\"__14 _1189\"></span>,9<span class=\"__14 _1208\"> </span></span>64%<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:595.1467px; bottom:473.36728px;\">A<span class=\"__14 _1191\"></span>vkastning p\u00e5 s<span class=\"__14 _1191\"></span>ysselsatt </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:595.1467px; bottom:462.3199px;\">kapit<span class=\"__14 _1191\"></span>al, %<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h8_14 ff1_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:633.4359px; bottom:465.3506px;\">3)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws2_14\" style=\"left:760.66064px; bottom:462.32028px;\">4<span class=\"__14 _1f_12\"> </span>7<span class=\"__14 _1f_12\"> </span>8<span class=\"__14 _1210\"> </span><span class=\"ls11_14 ws11_14\">54%<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:595.1467px; bottom:448.12427px;\">Uthyrning, tusen<span class=\"__14 _1191\"></span>tal, kvm </div><div class=\"t_14 m0_14 h8_14 ff1_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:691.77185px; bottom:451.1555px;\">3)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls24_11 ws22_14\" style=\"left:755.8284px; bottom:448.12518px;\">69<span class=\"__14 _1211\"> </span><span class=\"ls11_14 ws11_14\">290<span class=\"__14 _1210\"> </span>135<span class=\"__14 _1210\"> </span>33%<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls0_14 ws14_14\" style=\"left:499.31787px; bottom:428.835px;\">1)  <span class=\"__14 _1192\"></span>Resultate<span class=\"__14 _1191\"></span>t exkluderar elimineringar p\u00e5 k<span class=\"__14 _1191\"></span>oncernniv\u00e5 sam<span class=\"__14 _1191\"></span>t operativa enhet<span class=\"__14 _1191\"></span>en Asset Managemen<span class=\"__14 _1191\"></span>t (portf\u00f6lj av OPS-tillg\u00e5ngar). Outperform-m\u00e5let </div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls0_14 ws14_14\" style=\"left:506.79742px; bottom:419.085px;\">p\u00e5 koncernniv\u00e5 ut<span class=\"__14 _1191\"></span>g\u00f6r 95 procen<span class=\"__14 _1191\"></span>t av verk<span class=\"__14 _1191\"></span>samhetsgrenarnas sammanlagda Outperf<span class=\"__14 _1191\"></span>orm-m\u00e5l och Startpunktsm\u00e5le<span class=\"__14 _1191\"></span>t utg\u00f6r 105 pr<span class=\"__14 _1191\"></span>ocent av </div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls0_14 ws14_14\" style=\"left:506.79742px; bottom:409.335px;\">verksamhets<span class=\"__14 _1191\"></span>grenarnas sammanlagda St<span class=\"__14 _1191\"></span>artpunktsm\u00e5l. </div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls25_11 ws23_14\" style=\"left:499.31787px; bottom:399.585px;\">2)<span class=\"__14 _1191\"></span>  <span class=\"__14 _1192\"></span>Uppfyllandegraden baseras p\u00e5<span class=\"__14 _1191\"></span> utfallen f<span class=\"__14 _1191\"></span>\u00f6r respektive<span class=\"__14 _1191\"></span> aff\u00e4rsenhet som<span class=\"__14 _1191\"></span> v\u00e4gs samman.<span class=\"__14 _1191\"></span> D\u00e5 uppfyllnad<span class=\"__14 _1191\"></span> per aff\u00e4rsenhet<span class=\"__14 _1191\"></span> inte<span class=\"__14 _1191\"></span> kan<span class=\"__14 _1191\"></span> vara<span class=\"__14 _1191\"></span> l\u00e4gre </div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls25_11 ws15_14\" style=\"left:506.79742px; bottom:389.835px;\">\u00e4n 0<span class=\"__14 _1191\"></span> procent eller<span class=\"__14 _1191\"></span> h\u00f6gre \u00e4n<span class=\"__14 _1193\"></span> 100 procent, k<span class=\"__14 _1191\"></span>an utfall<span class=\"__14 _1191\"></span> under S<span class=\"__14 _1191\"></span>tartpunkten och/<span class=\"__14 _1193\"></span>eller \u00f6ver<span class=\"__14 _1191\"></span> Outperform f\u00f6r<span class=\"__14 _1191\"></span> aff\u00e4rsenheterna<span class=\"__14 _1191\"></span> p\u00e5verk<span class=\"__14 _1191\"></span>a j\u00e4mf<span class=\"__14 _1191\"></span>\u00f6relsen </div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls25_11 ws23_14\" style=\"left:506.79742px; bottom:380.085px;\">mot v<span class=\"__14 _1191\"></span>erksamhetsgrenens<span class=\"__14 _1191\"></span> sammanv\u00e4gda<span class=\"__14 _1191\"></span> utfall.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls25_11 ws23_14\" style=\"left:499.31787px; bottom:370.335px;\">3)<span class=\"__14 _1191\"></span> Omfattar<span class=\"__14 _1191\"></span> aff\u00e4rsenheterna K<span class=\"__14 _1193\"></span>ommer<span class=\"__14 _1189\"></span>siell f<span class=\"__14 _1191\"></span>astighetsutveckling<span class=\"__14 _1191\"></span> i Norden,<span class=\"__14 _1191\"></span> Europa och<span class=\"__14 _1191\"></span> USA.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls5_14 ws6_14\" style=\"left:748.9942px; bottom:341.21033px;\">Ber\u00e4kningen \u00e4r vidare prelimin\u00e4r s\u00e5tillvida att event<span class=\"__14 _1191\"></span>uella </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:748.9942px; bottom:330.16293px;\">avdr<span class=\"__14 _1189\"></span>ag so<span class=\"__14 _1189\"></span>m f\u00f6l<span class=\"__14 _1189\"></span>jd av d<span class=\"__14 _1189\"></span>e ic<span class=\"__14 _1189\"></span>ke fin<span class=\"__14 _1189\"></span>ans<span class=\"__14 _1189\"></span>iel<span class=\"__14 _1189\"></span>la m\u00e5<span class=\"__14 _1189\"></span>le<span class=\"__14 _1189\"></span>n \u00e4nnu i<span class=\"__14 _1189\"></span>nte </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls16_14 ws0_14\" style=\"left:748.9942px; bottom:319.1155px;\">beaktats.<span class=\"__14 _1191\"></span> </div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls0_14 ws24_14\" style=\"left:748.9942px; bottom:297.01163px;\">M\u00e5<span class=\"__14 _1189\"></span>ls\u00e4<span class=\"__14 _1189\"></span>tt<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>g oc<span class=\"__14 _1189\"></span>h pre<span class=\"__14 _1189\"></span>st<span class=\"__14 _1189\"></span>atio<span class=\"__14 _1189\"></span>n avs<span class=\"__14 _1189\"></span>ee<span class=\"__14 _1189\"></span>nde r<span class=\"__14 _1189\"></span>\u00f6r<span class=\"__14 _1189\"></span>lig </div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls17_14 ws4_14\" style=\"left:748.9942px; bottom:285.96423px;\">kon<span class=\"__14 _1191\"></span>tanters\u00e4ttni<span class=\"__14 _1191\"></span>ng f\u00f6r<span class=\"__14 _1191\"></span> VD och<span class=\"__14 _1191\"></span> Koncernche<span class=\"__14 _1191\"></span>f<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls3_14 ws4_14\" style=\"left:748.9942px; bottom:274.9168px;\">F\u00f6r<span class=\"__14 _1191\"></span> VD och K<span class=\"__14 _1193\"></span>oncernchefen kan<span class=\"__14 _1191\"></span> den r\u00f6r<span class=\"__14 _1191\"></span>liga k<span class=\"__14 _1191\"></span>onta<span class=\"__14 _1191\"></span>nters\u00e4tt<span class=\"__14 _1191\"></span><span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:748.9942px; bottom:263.86942px;\">nin<span class=\"__14 _1189\"></span>gen u<span class=\"__14 _1189\"></span>pp<span class=\"__14 _1189\"></span>g\u00e5 til<span class=\"__14 _1189\"></span>l h\u00f6<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>t 75 pro<span class=\"__14 _1189\"></span>cen<span class=\"__14 _1189\"></span>t av de<span class=\"__14 _1189\"></span>n fas<span class=\"__14 _1189\"></span>ta l\u00f6<span class=\"__14 _1189\"></span>nen<span class=\"__14 _1189\"></span>. De </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:748.9942px; bottom:252.82202px;\">finansiella m\u00e5len har varit<span class=\"__14 _1191\"></span> desamma som koncernm\u00e5len </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:748.9942px; bottom:241.77463px;\">enl<span class=\"__14 _1189\"></span>igt ta<span class=\"__14 _1189\"></span>be<span class=\"__14 _1189\"></span>lle<span class=\"__14 _1189\"></span>n ovan<span class=\"__14 _1189\"></span>. Sty<span class=\"__14 _1189\"></span>rel<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>n har m<span class=\"__14 _1189\"></span>\u00f6jl<span class=\"__14 _1189\"></span>igh<span class=\"__14 _1189\"></span>et at<span class=\"__14 _1189\"></span>t re<span class=\"__14 _1189\"></span>duc<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>a </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:748.9942px; bottom:230.72722px;\">ut<span class=\"__14 _1189\"></span>fall<span class=\"__14 _1189\"></span>et av d<span class=\"__14 _1189\"></span>en r\u00f6<span class=\"__14 _1189\"></span>rli<span class=\"__14 _1189\"></span>ga konta<span class=\"__14 _1189\"></span>nter<span class=\"__14 _1189\"></span>s\u00e4<span class=\"__14 _1189\"></span>ttn<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>en m<span class=\"__14 _1189\"></span>\u00e4tt e<span class=\"__14 _1189\"></span>nb<span class=\"__14 _1189\"></span>ar<span class=\"__14 _1189\"></span>t </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:748.9942px; bottom:219.67982px;\">p\u00e5 d<span class=\"__14 _1189\"></span>e fin<span class=\"__14 _1189\"></span>ans<span class=\"__14 _1189\"></span>ie<span class=\"__14 _1189\"></span>lla m<span class=\"__14 _1189\"></span>\u00e5le<span class=\"__14 _1189\"></span>n me<span class=\"__14 _1189\"></span>d max<span class=\"__14 _1189\"></span>ima<span class=\"__14 _1189\"></span>lt 50 p<span class=\"__14 _1189\"></span>roc<span class=\"__14 _1189\"></span>ent b<span class=\"__14 _1189\"></span>as<span class=\"__14 _1189\"></span>era<span class=\"__14 _1189\"></span>t </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:748.9942px; bottom:208.63242px;\">p\u00e5 ut<span class=\"__14 _1189\"></span>fa<span class=\"__14 _1189\"></span>llet a<span class=\"__14 _1189\"></span>v de ic<span class=\"__14 _1189\"></span>ke fi<span class=\"__14 _1189\"></span>nan<span class=\"__14 _1189\"></span>sie<span class=\"__14 _1189\"></span>lla  m<span class=\"__14 _1189\"></span>\u00e5l<span class=\"__14 _1189\"></span>en<span class=\"__14 _1189\"></span>. Det p<span class=\"__14 _1189\"></span>rel<span class=\"__14 _1189\"></span>imin<span class=\"__14 _1189\"></span>\u00e4ra </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls3_14 ws4_14\" style=\"left:748.9942px; bottom:197.58502px;\">utfallet<span class=\"__14 _1191\"></span> av VD<span class=\"__14 _1191\"></span> och K<span class=\"__14 _1191\"></span>oncernchefens<span class=\"__14 _1191\"></span> r\u00f6rliga k<span class=\"__14 _1193\"></span>ontanters\u00e4tt<span class=\"__14 _1191\"></span><span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:748.9942px; bottom:186.53763px;\">ning (<span class=\"__14 _1191\"></span>det vill<span class=\"__14 _1191\"></span> s\u00e4ga exklusive aktiesparprogrammet) visar </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:748.9942px; bottom:175.49022px;\">p\u00e5 ut<span class=\"__14 _1189\"></span>fa<span class=\"__14 _1189\"></span>ll om 75 (75) pr<span class=\"__14 _1189\"></span>oc<span class=\"__14 _1189\"></span>ent av f<span class=\"__14 _1189\"></span>as<span class=\"__14 _1189\"></span>t l\u00f6n b<span class=\"__14 _1189\"></span>as<span class=\"__14 _1189\"></span>era<span class=\"__14 _1189\"></span>t p\u00e5 f<span class=\"__14 _1189\"></span>ina<span class=\"__14 _1189\"></span>n<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:748.9942px; bottom:164.44283px;\">sie<span class=\"__14 _1189\"></span>lla m<span class=\"__14 _1189\"></span>\u00e5l m<span class=\"__14 _1189\"></span>ed en p<span class=\"__14 _1189\"></span>re<span class=\"__14 _1189\"></span>limi<span class=\"__14 _1189\"></span>n\u00e4r m<span class=\"__14 _1189\"></span>\u00e5l<span class=\"__14 _1189\"></span>uppf<span class=\"__14 _1189\"></span>yl<span class=\"__14 _1189\"></span>le<span class=\"__14 _1189\"></span>lse p<span class=\"__14 _1189\"></span>\u00e5 100 (10<span class=\"__14 _1189\"></span>0) </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:748.9942px; bottom:153.39542px;\">pro<span class=\"__14 _1189\"></span>ce<span class=\"__14 _1189\"></span>nt<span class=\"__14 _1189\"></span>. Sty<span class=\"__14 _1189\"></span>rel<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>n be<span class=\"__14 _1189\"></span>slu<span class=\"__14 _1189\"></span>tar om d<span class=\"__14 _1189\"></span>et s<span class=\"__14 _1189\"></span>lutl<span class=\"__14 _1189\"></span>iga u<span class=\"__14 _1189\"></span>tfa<span class=\"__14 _1189\"></span>lle<span class=\"__14 _1189\"></span>t ef<span class=\"__14 _1189\"></span>ter </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:748.9942px; bottom:142.34802px;\">upp<span class=\"__14 _1189\"></span>f\u00f6lj<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>g av ver<span class=\"__14 _1189\"></span>ksa<span class=\"__14 _1189\"></span>mhe<span class=\"__14 _1189\"></span>ten un<span class=\"__14 _1189\"></span>de<span class=\"__14 _1189\"></span>r f\u00f6r<span class=\"__14 _1189\"></span>sta k<span class=\"__14 _1189\"></span>var<span class=\"__14 _1189\"></span>ta<span class=\"__14 _1189\"></span>let 20<span class=\"__14 _1189\"></span>23. </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls5_14 ws6_14\" style=\"left:748.9942px; bottom:131.30063px;\">Ber\u00e4kningen \u00e4r vidare prelimin\u00e4r s\u00e5tillvida att event<span class=\"__14 _1191\"></span>uella </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:748.9942px; bottom:120.25322px;\">avdr<span class=\"__14 _1189\"></span>ag so<span class=\"__14 _1189\"></span>m f\u00f6l<span class=\"__14 _1189\"></span>jd av d<span class=\"__14 _1189\"></span>e ic<span class=\"__14 _1189\"></span>ke fin<span class=\"__14 _1189\"></span>ans<span class=\"__14 _1189\"></span>iel<span class=\"__14 _1189\"></span>la  m\u00e5<span class=\"__14 _1189\"></span>le<span class=\"__14 _1189\"></span>n \u00e4nnu i<span class=\"__14 _1189\"></span>nte </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls16_14 ws13_14\" style=\"left:748.9942px; bottom:109.205826px;\">beaktats.<span class=\"__14 _1191\"></span>  </div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls17_14 ws25_13\" style=\"left:748.9942px; bottom:87.10192px;\">Pensionsf\u00f6rm\u00e5ner<span class=\"__14 _1191\"></span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls3_14 ws4_14\" style=\"left:748.9942px; bottom:76.05452px;\">Pensions\u00e5ldern<span class=\"__14 _1191\"></span> f\u00f6r personer i<span class=\"__14 _1193\"></span> koncernledningen \u00e4r<span class=\"__14 _1191\"></span> 65 \u00e5r<span class=\"__14 _1193\"></span>. </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:748.9942px; bottom:65.007126px;\">An<span class=\"__14 _1189\"></span>st\u00e4l<span class=\"__14 _1189\"></span>lda i S<span class=\"__14 _1189\"></span>veri<span class=\"__14 _1189\"></span>ge ha<span class=\"__14 _1189\"></span>r r\u00e4t<span class=\"__14 _1189\"></span>t til<span class=\"__14 _1189\"></span>l pe<span class=\"__14 _1189\"></span>nsi<span class=\"__14 _1189\"></span>ons<span class=\"__14 _1189\"></span>f\u00f6r<span class=\"__14 _1189\"></span>m\u00e5n e<span class=\"__14 _1189\"></span>nl<span class=\"__14 _1189\"></span>igt IT<span class=\"__14 _1189\"></span>P </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls4_14 ws5_14\" style=\"left:748.9942px; bottom:53.959724px;\">planen. Anst\u00e4llda<span class=\"__14 _1191\"></span> utanf<span class=\"__14 _1191\"></span>\u00f6r Sv<span class=\"__14 _1191\"></span>erige omf<span class=\"__14 _1191\"></span>attas av<span class=\"__14 _1191\"></span> lokala<span class=\"__14 _1191\"></span> pen<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls3_14 ws4_14\" style=\"left:748.9942px; bottom:42.912323px;\">sionsplaner<span class=\"__14 _1193\"></span>. Premien f\u00f6r<span class=\"__14 _1191\"></span> 202<span class=\"__14 _1191\"></span>2 till<span class=\"__14 _1191\"></span> den prem<span class=\"__14 _1191\"></span>iebest\u00e4mda<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls0_14 ws24_14\" style=\"left:499.31787px; bottom:341.26492px;\">M\u00e5<span class=\"__14 _1189\"></span>ls\u00e4<span class=\"__14 _1189\"></span>tt<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>g oc<span class=\"__14 _1189\"></span>h pre<span class=\"__14 _1189\"></span>st<span class=\"__14 _1189\"></span>atio<span class=\"__14 _1189\"></span>n avs<span class=\"__14 _1189\"></span>ee<span class=\"__14 _1189\"></span>nde r<span class=\"__14 _1189\"></span>\u00f6r<span class=\"__14 _1189\"></span>lig<span class=\"__14 _1189\"></span>a </div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls4_14 ws9_14\" style=\"left:499.31787px; bottom:330.21753px;\">ers\u00e4ttningar </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:499.31787px; bottom:319.17014px;\">R\u00f6rlig ers\u00e4ttning best\u00e5r av tv\u00e5<span class=\"__14 _1191\"></span> delar<span class=\"__14 _1191\"></span>, dels \u00e5rlig r<span class=\"__14 _1191\"></span>\u00f6rlig </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls4_14 ws5_14\" style=\"left:499.31787px; bottom:308.1227px;\">kont<span class=\"__14 _1191\"></span>anters\u00e4ttnin<span class=\"__14 _1191\"></span>g, dels l\u00e5ngsiktiga<span class=\"__14 _1191\"></span> aktieprogram som<span class=\"__14 _1191\"></span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:499.31787px; bottom:297.07532px;\">omfattar ers\u00e4ttning i form<span class=\"__14 _1191\"></span> av aktier<span class=\"__14 _1191\"></span>. De l\u00e5ngsiktiga aktie<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:499.31787px; bottom:286.02792px;\">programmen beskrivs under avsnitten \u201dL\u00e5ngsiktiga ak<span class=\"__14 _1189\"></span>tie <span class=\"__14 _1192\"></span>- </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:499.31787px; bottom:274.98053px;\">program\u201d samt<span class=\"__14 _1191\"></span> \u201dTidigare l\u00e5ngsik<span class=\"__14 _1189\"></span>tiga aktieprogram\u201d i </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:499.31787px; bottom:263.93314px;\">den<span class=\"__14 _1189\"></span>na n<span class=\"__14 _1189\"></span>ot. </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls3_14 ws4_14\" style=\"left:499.31787px; bottom:241.82922px;\">I ta<span class=\"__14 _1191\"></span>bellen ov<span class=\"__14 _1191\"></span>an an<span class=\"__14 _1191\"></span>ges, per v<span class=\"__14 _1191\"></span>erksamhetsgren,<span class=\"__14 _1191\"></span> startpunkt, </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls4_14 ws5_14\" style=\"left:499.31787px; bottom:230.78183px;\">outperform och u<span class=\"__14 _1191\"></span>tfall f\u00f6r<span class=\"__14 _1191\"></span> de finansiella<span class=\"__14 _1191\"></span> m\u00e5len f\u00f6r<span class=\"__14 _1191\"></span> den r\u00f6r<span class=\"__14 _1193\"></span><span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls5_14 ws6_14\" style=\"left:499.31787px; bottom:219.73442px;\">liga kont<span class=\"__14 _1191\"></span>anters\u00e4ttningen 2022. I till\u00e4gg till de finansiella </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:499.31787px; bottom:208.68703px;\">m\u00e5l<span class=\"__14 _1189\"></span>en h<span class=\"__14 _1189\"></span>ar re<span class=\"__14 _1189\"></span>sp<span class=\"__14 _1189\"></span>ek<span class=\"__14 _1189\"></span>tive p<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>son i ko<span class=\"__14 _1189\"></span>nc<span class=\"__14 _1189\"></span>ern<span class=\"__14 _1189\"></span>le<span class=\"__14 _1189\"></span>dnin<span class=\"__14 _1189\"></span>ge<span class=\"__14 _1189\"></span>n icke </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:499.31787px; bottom:197.63962px;\">fin<span class=\"__14 _1189\"></span>an<span class=\"__14 _1189\"></span>sie<span class=\"__14 _1189\"></span>lla m<span class=\"__14 _1189\"></span>\u00e5l s<span class=\"__14 _1189\"></span>om kan re<span class=\"__14 _1189\"></span>du<span class=\"__14 _1189\"></span>cer<span class=\"__14 _1189\"></span>a ut<span class=\"__14 _1189\"></span>fall<span class=\"__14 _1189\"></span>et m\u00e4<span class=\"__14 _1189\"></span>tt e<span class=\"__14 _1189\"></span>nba<span class=\"__14 _1189\"></span>r<span class=\"__14 _1189\"></span>t p\u00e5 </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:499.31787px; bottom:186.59222px;\">de finansiella m\u00e5len. De icke finansiella  m\u00e5len ska<span class=\"__14 _1191\"></span> fr\u00e4mja </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:499.31787px; bottom:175.54482px;\">bo<span class=\"__14 _1189\"></span>lag<span class=\"__14 _1189\"></span>ets a<span class=\"__14 _1189\"></span>ff<span class=\"__14 _1189\"></span>\u00e4rs<span class=\"__14 _1189\"></span>st<span class=\"__14 _1189\"></span>rate<span class=\"__14 _1189\"></span>gi o<span class=\"__14 _1189\"></span>ch l\u00e5<span class=\"__14 _1189\"></span>ng<span class=\"__14 _1189\"></span>sik<span class=\"__14 _1189\"></span>tig<span class=\"__14 _1189\"></span>a intr<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>n, in<span class=\"__14 _1189\"></span>klu<span class=\"__14 _1189\"></span>sive </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls3_14 ws4_14\" style=\"left:499.31787px; bottom:164.49742px;\">dess h\u00e5llbarhetsagenda,<span class=\"__14 _1191\"></span> genom a<span class=\"__14 _1191\"></span>tt ex<span class=\"__14 _1191\"></span>empelvis ha<span class=\"__14 _1191\"></span> en tyd<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls5_14 ws6_14\" style=\"left:499.31787px; bottom:153.45003px;\">lig koppling till<span class=\"__14 _1191\"></span> aff\u00e4rss<span class=\"__14 _1189\"></span>trategin eller bolagets h\u00e5llbarhets-<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:499.31787px; bottom:142.40262px;\">ag<span class=\"__14 _1189\"></span>end<span class=\"__14 _1189\"></span>a. I d<span class=\"__14 _1189\"></span>e fall d<span class=\"__14 _1189\"></span>e ic<span class=\"__14 _1189\"></span>ke fin<span class=\"__14 _1189\"></span>ans<span class=\"__14 _1189\"></span>iel<span class=\"__14 _1189\"></span>la  m<span class=\"__14 _1189\"></span>\u00e5le<span class=\"__14 _1189\"></span>n inte h<span class=\"__14 _1189\"></span>ar up<span class=\"__14 _1189\"></span>p<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls8_14 ws26_13\" style=\"left:499.31787px; bottom:131.35522px;\">n\u00e5tts red<span class=\"__14 _1189\"></span>uceras utfall<span class=\"__14 _1189\"></span>et.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls3_14 ws4_14\" style=\"left:499.31787px; bottom:109.25132px;\">F\u00f6r<span class=\"__14 _1191\"></span> koncernledni<span class=\"__14 _1191\"></span>ngen, e<span class=\"__14 _1191\"></span>xklusive<span class=\"__14 _1191\"></span> VD och K<span class=\"__14 _1193\"></span>oncernchefen, </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:499.31787px; bottom:98.203926px;\">knyts \u00e5rlig r\u00f6rlig k<span class=\"__14 _1191\"></span>ontant<span class=\"__14 _1191\"></span>ers\u00e4ttning till koncernm\u00e5len och/<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:499.31787px; bottom:87.156525px;\">ell<span class=\"__14 _1189\"></span>er ti<span class=\"__14 _1189\"></span>ll de a<span class=\"__14 _1189\"></span>ff\u00e4<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>enh<span class=\"__14 _1189\"></span>ete<span class=\"__14 _1189\"></span>r de \u00e4r d<span class=\"__14 _1189\"></span>ire<span class=\"__14 _1189\"></span>kt a<span class=\"__14 _1189\"></span>nsva<span class=\"__14 _1189\"></span>rig<span class=\"__14 _1189\"></span>a f\u00f6r. Det </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:499.31787px; bottom:76.10912px;\">pre<span class=\"__14 _1189\"></span>lim<span class=\"__14 _1189\"></span>in\u00e4<span class=\"__14 _1189\"></span>ra ut<span class=\"__14 _1189\"></span>fal<span class=\"__14 _1189\"></span>let f\u00f6<span class=\"__14 _1189\"></span>r \u00f6vri<span class=\"__14 _1189\"></span>g konc<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>nle<span class=\"__14 _1189\"></span>dni<span class=\"__14 _1189\"></span>ng bl<span class=\"__14 _1189\"></span>ev i ge<span class=\"__14 _1189\"></span>nom<span class=\"__14 _1189\"></span><span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:499.31787px; bottom:65.06172px;\">sni<span class=\"__14 _1189\"></span>tt 76 (77) p<span class=\"__14 _1189\"></span>roc<span class=\"__14 _1189\"></span>ent a<span class=\"__14 _1189\"></span>v fas<span class=\"__14 _1189\"></span>t l\u00f6<span class=\"__14 _1189\"></span>n. St<span class=\"__14 _1189\"></span>yr<span class=\"__14 _1189\"></span>els<span class=\"__14 _1189\"></span>en b<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>luta<span class=\"__14 _1189\"></span>r om </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:499.31787px; bottom:54.01432px;\">det slutliga utfallet<span class=\"__14 _1191\"></span> av r\u00f6rliga k<span class=\"__14 _1191\"></span>ontanters\u00e4ttningar efter </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:499.31787px; bottom:42.966923px;\">upp<span class=\"__14 _1189\"></span>f\u00f6lj<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>g av ver<span class=\"__14 _1189\"></span>ksa<span class=\"__14 _1189\"></span>mhe<span class=\"__14 _1189\"></span>ten un<span class=\"__14 _1189\"></span>de<span class=\"__14 _1189\"></span>r f\u00f6r<span class=\"__14 _1189\"></span>sta k<span class=\"__14 _1189\"></span>var<span class=\"__14 _1189\"></span>ta<span class=\"__14 _1189\"></span>let 20<span class=\"__14 _1189\"></span>23.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff1_14 fs0_14 fc1_14 sc0_14 ls0_14 ws2_14\" style=\"left:0.009986877px; bottom:726.297px;\">Koncern\u00f6<span class=\"__14 _1191\"></span>versikt<span class=\"__14 _1196\"> </span>V<span class=\"__14 _1191\"></span>erksamhe<span class=\"__14 _1191\"></span>t<span class=\"__14 _1197\"> </span>Bolagsstyrning<span class=\"__14 _1196\"> </span>H\u00e5llbarhet<span class=\"__14 _1198\"> </span><span class=\"ff2_14\">Finansiell information<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h6_14 ff1_14 fs2_14 fc1_14 sc0_14 lse_14 ws10_14\" style=\"left:0.009986877px; bottom:2.079193px;\">180 <span class=\"__14 _1199\"> </span><span class=\"fs3_14 ls0_14 ws2_14\">Skanska \u00c5rs- och h\u00e5llbarhetsr<span class=\"__14 _1191\"></span>edovisning 202<span class=\"__14 _1191\"></span>2<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h3_14 ff1_14 fs0_14 fc1_14 sc0_14 ls0_14 ws2_14\" style=\"left:0.009986877px; bottom:698.65924px;\">Finansiell analys  <span class=\"__14 _a_13\"> </span> Koncernr<span class=\"__14 _1191\"></span>esultat  <span class=\"__14 _a_13\"> </span> <span class=\"ff2_14\">Noter</span>  <span class=\"__14 _a_13\"> </span> Nya ers\u00e4ttningsrik<span class=\"__14 _1191\"></span>tlinjer <span class=\"__14 _a_13\"> </span>Revisionsber<span class=\"__14 _1191\"></span>\u00e4ttelse  <span class=\"__14 _a_13\"> </span> Revisorns h\u00e5llbarhe<span class=\"__14 _1191\"></span>tsrapport <span class=\"__14 _a_13\"> </span> K<span class=\"__14 _1191\"></span>vartalsinf<span class=\"__14 _1191\"></span>ormation  <span class=\"__14 _a_13\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__14 _1191\"></span>vest<span class=\"__14 _1191\"></span>erark<span class=\"__14 _1191\"></span>alender  <span class=\"__14 _a_13\"> </span> Adresser<span class=\"__14 _1190\"> </span></div>Not 37<span class=\"__14 _1193\"></span>. Ers\u00e4ttning till ledande be<span class=\"__14 _1191\"></span>fattningshavare och styrelseledam\u00f6<span class=\"__14 _1191\"></span>ter forts.<span class=\"__14 _1190\"> </span>pensions <span class=\"__14 _1192\"></span>planen<span class=\"__14 _1191\"></span> ITP1 ut<span class=\"__14 _1191\"></span>g\u00f6r 4,5<span class=\"__14 _1191\"></span> procent av<span class=\"__14 _1191\"></span> kon<span class=\"__14 _1191\"></span>tan<span class=\"__14 _1191\"></span>t brutto<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>l\u00f6n upp<span class=\"__14 _1191\"></span> till 7<span class=\"__14 _1212\"></span>,5 inkomstbasbelopp och<span class=\"__14 _1191\"></span> 30 procent<span class=\"__14 _1191\"></span> av k<span class=\"__14 _1191\"></span>on<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>tant<span class=\"__14 _1191\"></span> bruttol\u00f6n d\u00e4ru<span class=\"__14 _1191\"></span>t\u00f6v<span class=\"__14 _1191\"></span>er<span class=\"__14 _1191\"></span>. VD och K<span class=\"__14 _1193\"></span>oncernchefen omfatt<span class=\"__14 _1191\"></span>as av<span class=\"__14 _1191\"></span> en indivi<span class=\"__14 _1191\"></span>duell tj\u00e4nstepensionsf<span class=\"__14 _1191\"></span>\u00f6rs\u00e4kring. Tj\u00e4nstepensionsf<span class=\"__14 _1191\"></span>\u00f6rs\u00e4kringen \u00e4r avgiftsbest\u00e4md och totala premier<span class=\"__14 _1191\"></span> till tj\u00e4nstepensions<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>f\u00f6r<span class=\"__14 _1189\"></span>s\u00e4<span class=\"__14 _1189\"></span>kri<span class=\"__14 _1189\"></span>nge<span class=\"__14 _1189\"></span>n upp<span class=\"__14 _1189\"></span>g\u00e5<span class=\"__14 _1189\"></span>r till 3<span class=\"__14 _1189\"></span>5 pr<span class=\"__14 _1189\"></span>oce<span class=\"__14 _1189\"></span>nt av d<span class=\"__14 _1189\"></span>en fa<span class=\"__14 _1189\"></span>sta l<span class=\"__14 _1189\"></span>\u00f6ne<span class=\"__14 _1189\"></span>n.<span class=\"__14 _1190\"> </span>Av<span class=\"__14 _1191\"></span>g\u00e5ngsvederlag<span class=\"__14 _1191\"></span> F\u00f6r p<span class=\"__14 _1189\"></span>ers<span class=\"__14 _1189\"></span>on<span class=\"__14 _1189\"></span>er i kon<span class=\"__14 _1189\"></span>ce<span class=\"__14 _1189\"></span>rnl<span class=\"__14 _1189\"></span>edn<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>en g<span class=\"__14 _1189\"></span>\u00e4ll<span class=\"__14 _1189\"></span>er vi<span class=\"__14 _1189\"></span>d <span class=\"__14 _1192\"></span>  <span class=\"__14 _1192\"></span>upps<span class=\"__14 _1189\"></span>\u00e4gn<span class=\"__14 _1189\"></span>ing fr\u00e5n b<span class=\"__14 _1189\"></span>ol<span class=\"__14 _1189\"></span>ag<span class=\"__14 _1189\"></span>ets s<span class=\"__14 _1189\"></span>ida<span class=\"__14 _1189\"></span>, en up<span class=\"__14 _1189\"></span>ps<span class=\"__14 _1189\"></span>\u00e4gn<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>sti<span class=\"__14 _1189\"></span>d om s<span class=\"__14 _1189\"></span>ex  <span class=\"__14 _1192\"></span>m\u00e5na<span class=\"__14 _1189\"></span>de<span class=\"__14 _1189\"></span>r me<span class=\"__14 _1189\"></span>d bib<span class=\"__14 _1189\"></span>eh<span class=\"__14 _1189\"></span>\u00e5ll<span class=\"__14 _1189\"></span>en fa<span class=\"__14 _1189\"></span>st l\u00f6<span class=\"__14 _1189\"></span>n oc<span class=\"__14 _1189\"></span>h f\u00f6rm<span class=\"__14 _1189\"></span>\u00e5n<span class=\"__14 _1189\"></span>er,  <span class=\"__14 _1213\"></span>exkl<span class=\"__14 _1189\"></span>us<span class=\"__14 _1189\"></span>ive  <span class=\"__14 _1213\"></span>r<span class=\"__14 _1189\"></span>\u00f6rl<span class=\"__14 _1189\"></span>ig<span class=\"__14 _1190\"> </span>kontan<span class=\"__14 _1189\"></span>ter<span class=\"__14 _1189\"></span>s\u00e4t<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>ng<span class=\"__14 _1189\"></span>. Efte<span class=\"__14 _1189\"></span>r up<span class=\"__14 _1189\"></span>ps\u00e4<span class=\"__14 _1189\"></span>gni<span class=\"__14 _1189\"></span>ng<span class=\"__14 _1189\"></span>sti<span class=\"__14 _1189\"></span>den u<span class=\"__14 _1189\"></span>tbet<span class=\"__14 _1189\"></span>ala<span class=\"__14 _1189\"></span>s avg\u00e5ngsv<span class=\"__14 _1191\"></span>ederlag under 12<span class=\"__14 _1193\"></span>\u20131<span class=\"__14 _1191\"></span>8 m\u00e5nader<span class=\"__14 _1193\"></span>. Avg\u00e5ngsv<span class=\"__14 _1191\"></span>ederlag so<span class=\"__14 _1189\"></span>m utbe<span class=\"__14 _1189\"></span>tal<span class=\"__14 _1189\"></span>as ef<span class=\"__14 _1189\"></span>ter u<span class=\"__14 _1189\"></span>pps<span class=\"__14 _1189\"></span>\u00e4g<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>tid \u00e4r n<span class=\"__14 _1189\"></span>orm<span class=\"__14 _1189\"></span>alt f<span class=\"__14 _1189\"></span>\u00f6re<span class=\"__14 _1189\"></span>nad med avr\u00e4kningssk<span class=\"__14 _1189\"></span>yldighet.<span class=\"__14 _1190\"> </span>Mellan Sk<span class=\"__14 _1191\"></span>anska<span class=\"__14 _1191\"></span> och VD<span class=\"__14 _1191\"></span> och K<span class=\"__14 _1191\"></span>oncernchefen g\u00e4l<span class=\"__14 _1191\"></span>ler en \u00f6m<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>si<span class=\"__14 _1189\"></span>dig up<span class=\"__14 _1189\"></span>ps<span class=\"__14 _1189\"></span>\u00e4gn<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>sti<span class=\"__14 _1189\"></span>d om to<span class=\"__14 _1189\"></span>lv m\u00e5<span class=\"__14 _1189\"></span>nad<span class=\"__14 _1189\"></span>er m<span class=\"__14 _1189\"></span>ed bib<span class=\"__14 _1189\"></span>eh<span class=\"__14 _1189\"></span>\u00e5ll<span class=\"__14 _1189\"></span>en fa<span class=\"__14 _1189\"></span>st l\u00f6<span class=\"__14 _1189\"></span>n oc<span class=\"__14 _1189\"></span>h f\u00f6r<span class=\"__14 _1189\"></span>m\u00e5n<span class=\"__14 _1189\"></span>er, exklu<span class=\"__14 _1189\"></span>sive r<span class=\"__14 _1189\"></span>\u00f6rl<span class=\"__14 _1189\"></span>ig kontan<span class=\"__14 _1189\"></span>ter<span class=\"__14 _1189\"></span>s\u00e4t<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>ng<span class=\"__14 _1189\"></span>. Efte<span class=\"__14 _1189\"></span>r up<span class=\"__14 _1189\"></span>ps\u00e4<span class=\"__14 _1189\"></span>gni<span class=\"__14 _1189\"></span>ng<span class=\"__14 _1189\"></span>sti<span class=\"__14 _1189\"></span>den u<span class=\"__14 _1189\"></span>tbet<span class=\"__14 _1189\"></span>ala<span class=\"__14 _1189\"></span>s avg\u00e5ngsv<span class=\"__14 _1191\"></span>ederlag under t<span class=\"__14 _1191\"></span>olv m\u00e5nader<span class=\"__14 _1193\"></span>. Avg\u00e5n<span class=\"__14 _1191\"></span>gsvederlag so<span class=\"__14 _1189\"></span>m utbe<span class=\"__14 _1189\"></span>tal<span class=\"__14 _1189\"></span>as ef<span class=\"__14 _1189\"></span>ter u<span class=\"__14 _1189\"></span>pps<span class=\"__14 _1189\"></span>\u00e4g<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>tid \u00e4r n<span class=\"__14 _1189\"></span>orm<span class=\"__14 _1189\"></span>alt f<span class=\"__14 _1189\"></span>\u00f6re<span class=\"__14 _1189\"></span>nad med avr\u00e4kningssk<span class=\"__14 _1189\"></span>yldighet.<span class=\"ls0_14 ws2_14\"> </span>Kostnadsf\u00f6r<span class=\"__14 _1191\"></span>da ers\u00e4ttningar och<span class=\"__14 _1191\"></span> f\u00f6rm\u00e5ner 2<span class=\"__14 _1191\"></span>022<span class=\"__14 _1190\"> </span>Styrelsearvoden<span class=\"__14 _1191\"></span> \u00c5r<span class=\"__14 _1189\"></span>ss<span class=\"__14 _1189\"></span>t\u00e4mm<span class=\"__14 _1189\"></span>an 20<span class=\"__14 _1189\"></span>22 be<span class=\"__14 _1189\"></span>sl<span class=\"__14 _1189\"></span>utad<span class=\"__14 _1189\"></span>e, i enl<span class=\"__14 _1189\"></span>igh<span class=\"__14 _1189\"></span>et me<span class=\"__14 _1189\"></span>d val<span class=\"__14 _1189\"></span>ber<span class=\"__14 _1189\"></span>ed<span class=\"__14 _1189\"></span><span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>ningens f\u00f6rslag,<span class=\"__14 _1191\"></span> att arvoden til<span class=\"__14 _1191\"></span>l styrelsens ordf<span class=\"__14 _1191\"></span>\u00f6rande och \u00f6vri<span class=\"__14 _1191\"></span>ga bolagsst\u00e4mmov<span class=\"__14 _1191\"></span>alda styrelse <span class=\"__14 _1213\"></span>ledam\u00f6ter som inte \u00e4r<span class=\"__14 _1191\"></span> anst\u00e4llda av Sk<span class=\"__14 _1191\"></span>anska skulle ut<span class=\"__14 _1191\"></span>g\u00e5 med samman<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>lag<span class=\"__14 _1189\"></span>t 10 43<span class=\"__14 _1189\"></span>5 (9 171) tus<span class=\"__14 _1189\"></span>en k<span class=\"__14 _1189\"></span>ron<span class=\"__14 _1189\"></span>or (T<span class=\"__14 _1189\"></span>kr) ink<span class=\"__14 _1189\"></span>lus<span class=\"__14 _1189\"></span>ive ar<span class=\"__14 _1189\"></span>vo<span class=\"__14 _1189\"></span>den f<span class=\"__14 _1189\"></span>\u00f6r arb<span class=\"__14 _1189\"></span>ete i s<span class=\"__14 _1189\"></span>ty<span class=\"__14 _1189\"></span>rel<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>ns kom<span class=\"__14 _1189\"></span>mit<span class=\"__14 _1189\"></span>t\u00e9e<span class=\"__14 _1189\"></span>r. Som Skansk<span class=\"__14 _1191\"></span>a meddelade<span class=\"__14 _1191\"></span> genom pressmeddelande den 31 aug<span class=\"__14 _1189\"></span>us<span class=\"__14 _1189\"></span>ti 2021 a<span class=\"__14 _1189\"></span>vgic<span class=\"__14 _1189\"></span>k Jay<span class=\"__14 _1189\"></span>ne M<span class=\"__14 _1189\"></span>cG<span class=\"__14 _1189\"></span>iver<span class=\"__14 _1189\"></span>n p\u00e5 e<span class=\"__14 _1189\"></span>ge<span class=\"__14 _1189\"></span>n beg<span class=\"__14 _1189\"></span>\u00e4ra<span class=\"__14 _1189\"></span>n so<span class=\"__14 _1189\"></span>m led<span class=\"__14 _1189\"></span>am<span class=\"__14 _1189\"></span>ot i st<span class=\"__14 _1189\"></span>yre<span class=\"__14 _1189\"></span>ls<span class=\"__14 _1189\"></span>en me<span class=\"__14 _1189\"></span>d ver<span class=\"__14 _1189\"></span>kan fr\u00e5<span class=\"__14 _1189\"></span>n oc<span class=\"__14 _1189\"></span>h med d<span class=\"__14 _1189\"></span>en dag<span class=\"__14 _1189\"></span>en<span class=\"__14 _1189\"></span>. Mo<span class=\"__14 _1189\"></span>t bakg<span class=\"__14 _1189\"></span>run<span class=\"__14 _1189\"></span>d av at<span class=\"__14 _1189\"></span>t Ja<span class=\"__14 _1189\"></span>yne M<span class=\"__14 _1189\"></span>cG<span class=\"__14 _1189\"></span>ive<span class=\"__14 _1189\"></span>rn avg<span class=\"__14 _1189\"></span>ick s<span class=\"__14 _1189\"></span>om le<span class=\"__14 _1189\"></span>dam<span class=\"__14 _1189\"></span>ot i st<span class=\"__14 _1189\"></span>yr<span class=\"__14 _1189\"></span>els<span class=\"__14 _1189\"></span>en<span class=\"__14 _1189\"></span>, och d<span class=\"__14 _1189\"></span>\u00e4rm<span class=\"__14 _1189\"></span>ed \u00e4<span class=\"__14 _1189\"></span>ven s<span class=\"__14 _1189\"></span>om le<span class=\"__14 _1189\"></span>dam<span class=\"__14 _1189\"></span>ot i<span class=\"__14 _1190\"> </span>styrelsens ers\u00e4<span class=\"__14 _1191\"></span>ttningsk<span class=\"__14 _1191\"></span>ommitt\u00e9<span class=\"__14 _1191\"></span>, u<span class=\"__14 _1191\"></span>ts\u00e5gs Jan<span class=\"__14 _1191\"></span> Gurander<span class=\"__14 _1191\"></span> till ny l<span class=\"__14 _1189\"></span>ed<span class=\"__14 _1189\"></span>amot i e<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>\u00e4t<span class=\"__14 _1189\"></span>tnin<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>komm<span class=\"__14 _1189\"></span>it<span class=\"__14 _1189\"></span>t\u00e9n vi<span class=\"__14 _1189\"></span>d st<span class=\"__14 _1189\"></span>yre<span class=\"__14 _1189\"></span>ls<span class=\"__14 _1189\"></span>em\u00f6<span class=\"__14 _1189\"></span>te den 1<span class=\"__14 _1189\"></span>5 se<span class=\"__14 _1189\"></span>ptem<span class=\"__14 _1189\"></span>be<span class=\"__14 _1189\"></span>r 2021<span class=\"__14 _1189\"></span>, me<span class=\"__14 _1189\"></span>d verkan f<span class=\"__14 _1189\"></span>r\u00e5n o<span class=\"__14 _1189\"></span>ch m<span class=\"__14 _1189\"></span>ed de<span class=\"__14 _1189\"></span>t dat<span class=\"__14 _1189\"></span>umet<span class=\"__14 _1189\"></span>. D<span class=\"__14 _1189\"></span>et<span class=\"__14 _1189\"></span>ta inn<span class=\"__14 _1189\"></span>eb<span class=\"__14 _1189\"></span>ar at<span class=\"__14 _1189\"></span>t det to<span class=\"__14 _1189\"></span>tala s<span class=\"__14 _1189\"></span>t<span class=\"__14 _1189\"></span>yrel<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>ar<span class=\"__14 _1189\"></span>vod<span class=\"__14 _1189\"></span>et f\u00f6<span class=\"__14 _1189\"></span>r 2021 ju<span class=\"__14 _1189\"></span>ste<span class=\"__14 _1189\"></span>rad<span class=\"__14 _1189\"></span>es t<span class=\"__14 _1189\"></span>ill 8 701 Tk<span class=\"__14 _1189\"></span>r. F\u00f6r me<span class=\"__14 _1189\"></span>r det<span class=\"__14 _1189\"></span>alj<span class=\"__14 _1189\"></span>era<span class=\"__14 _1189\"></span>d info<span class=\"__14 _1189\"></span>rma<span class=\"__14 _1189\"></span>tion o<span class=\"__14 _1189\"></span>m st<span class=\"__14 _1189\"></span>yre<span class=\"__14 _1189\"></span>ls<span class=\"__14 _1189\"></span>ea<span class=\"__14 _1189\"></span>rvo<span class=\"__14 _1189\"></span>de, s<span class=\"__14 _1189\"></span>e tabell nedan.<span class=\"ls0_14 ws2_14\"> </span>Styrelsens ordf\u00f6rande Styrelsens ordf\u00f6rande Hans Bi\u00f6rck har tillerk\u00e4nts<span class=\"__14 _1191\"></span> styrelse<span class=\"__14 _1189\"></span>-<span class=\"__14 _1190\"> </span>ar<span class=\"__14 _1189\"></span>vod<span class=\"__14 _1189\"></span>e me<span class=\"__14 _1189\"></span>d totalt 2 7<span class=\"__14 _1189\"></span>75 (2 687<span class=\"__14 _1189\"></span>) Tkr va<span class=\"__14 _1189\"></span>rav 52<span class=\"__14 _1189\"></span>5 (512) Tkr avseende kommitt\u00e9arbete.<span class=\"__14 _1190\"> </span> Styrelse<span class=\"__14 _1190\"> </span>Tkr<span class=\"__14 _1190\"> </span>Styrelsearvode<span class=\"__14 _1214\"> </span><span class=\"ls26_11 wse_14\">Rev<span class=\"__14 _1191\"></span>isionskommi<span class=\"__14 _1191\"></span>tt\u00e9n<span class=\"__14 _1e_12\"> </span><span class=\"ls11_14 ws11_14\">Ers\u00e4ttn<span class=\"__14 _1189\"></span>ings<span class=\"__14 _1189\"></span>kommit<span class=\"__14 _1189\"></span>t\u00e9n<span class=\"__14 _1215\"> </span><span class=\"ls1_14 wsb_14\">Projek<span class=\"__14 _1189\"></span>tkommitt\u00e9n<span class=\"__14 _1216\"> </span><span class=\"lsc_14 ws13_14\">T<span class=\"__14 _1193\"></span>ot<span class=\"__14 _1189\"></span>alt ar<span class=\"__14 _1189\"></span>vo<span class=\"__14 _1189\"></span>de<span class=\"__14 _1190\"> </span></span></span></span></span>2022<span class=\"__14 _1217\"> </span>2021<span class=\"__14 _1204\"> </span>2022<span class=\"__14 _c_14\"> </span>202<span class=\"__14 _1189\"></span>1<span class=\"__14 _1218\"> </span>2022<span class=\"__14 _1217\"> </span>2021<span class=\"__14 _1218\"> </span>2<span class=\"__14 _1189\"></span>022<span class=\"__14 _c_14\"> </span>202<span class=\"__14 _1189\"></span>1<span class=\"__14 _1218\"> </span>2022<span class=\"__14 _1217\"> </span>2021<span class=\"__14 _1190\"> </span>Styrelsens or<span class=\"__14 _1191\"></span>df\u00f6rande<span class=\"__14 _1190\"> </span>Hans Bi\u00f6rck <span class=\"__14 _1219\"> </span>2 250<span class=\"__14 _1204\"> </span>2 175<span class=\"__14 _1202\"> </span><span class=\"ls20_11 ws1e_14\">190<span class=\"__14 _2a_11\"> </span></span><span class=\"ws11_14\">185<span class=\"__14 _1e_12\"> </span>115<span class=\"__14 _1e_12\"> </span>112<span class=\"__14 _1a_13\"> </span><span class=\"lsc_14 ws29_13\">220<span class=\"__14 _1202\"> </span></span>215<span class=\"__14 _1218\"> </span><span class=\"ls27_11 ws2a_13\">2 7<span class=\"__14 _1189\"></span>75<span class=\"__14 _1218\"> </span></span></span>2 68<span class=\"__14 _1191\"></span>7<span class=\"__14 _1190\"> </span>\u00d6vrig styrelse<span class=\"__14 _1190\"> </span>F<span class=\"__14 _1191\"></span>redrik L<span class=\"__14 _1191\"></span>undberg<span class=\"__14 _2b_10\"> </span><span class=\"ls27_11 ws2b_13\">750<span class=\"__14 _1c_13\"> </span><span class=\"ls28_11 ws2c_13\">725<span class=\"__14 _2c_11\"> </span><span class=\"ls0_14 ws2_14\">0<span class=\"__14 _2c_11\"> </span>0<span class=\"__14 _2d_10\"> </span>0<span class=\"__14 _2d_10\"> </span>0<span class=\"__14 _1207\"> </span><span class=\"lsc_14 ws29_13\">220<span class=\"__14 _1202\"> </span></span></span></span></span><span class=\"ws11_14\">215<span class=\"__14 _1203\"> </span><span class=\"ls29_11 ws2d_12\">970<span class=\"__14 _1207\"> </span><span class=\"ls21_11 ws1f_14\">940<span class=\"__14 _1190\"> </span></span></span></span>P\u00e4r Boman<span class=\"__14 _2e_11\"> </span><span class=\"ls27_11 ws2b_13\">750<span class=\"__14 _1c_13\"> </span><span class=\"ls28_11 ws2c_13\">725<span class=\"__14 _1203\"> </span><span class=\"ls2a_11 ws2e_12\">27<span class=\"__14 _1189\"></span>0<span class=\"__14 _1207\"> </span><span class=\"ls1d_13 ws1b_14\">260<span class=\"__14 _1e_12\"> </span></span></span></span></span><span class=\"ws11_14\">110<span class=\"__14 _1202\"> </span><span class=\"ls1f_13 ws1d_14\">1<span class=\"__14 _1189\"></span>07<span class=\"__14 _1207\"> </span><span class=\"lsc_14 ws29_13\">220<span class=\"__14 _2a_11\"> </span></span></span>215<span class=\"__14 _1218\"> </span></span>1 350<span class=\"__14 _1204\"> </span>1 307<span class=\"__14 _1190\"> </span>Jayne McGivern<span class=\"__14 _2f_11\"> </span><span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1203\"> </span></span><span class=\"ws11_14\">363<span class=\"__14 _1220\"> </span><span class=\"ls0_14 ws2_14\">-<span class=\"__14 _2d_10\"> </span>0<span class=\"__14 _1221\"> </span>-<span class=\"__14 _1222\"> </span><span class=\"ls1_14 wsb_14\">54<span class=\"__14 _1220\"> </span></span>-<span class=\"__14 _1c_13\"> </span></span>108<span class=\"__14 _1221\"> </span><span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1203\"> </span><span class=\"ls20_11 ws1e_14\">524<span class=\"__14 _1190\"> </span></span></span></span>Catherine Marcus<span class=\"__14 _1223\"> </span><span class=\"ls27_11 ws2b_13\">750<span class=\"__14 _1c_13\"> </span><span class=\"ls28_11 ws2c_13\">725<span class=\"__14 _2c_11\"> </span><span class=\"ls0_14 ws2_14\">0<span class=\"__14 _2d_10\"> </span>0<span class=\"__14 _2c_11\"> </span>0<span class=\"__14 _2d_10\"> </span>0<span class=\"__14 _1207\"> </span><span class=\"lsc_14 ws29_13\">220<span class=\"__14 _1202\"> </span></span></span></span></span><span class=\"ws11_14\">215<span class=\"__14 _1203\"> </span><span class=\"ls29_11 ws2d_12\">970<span class=\"__14 _1207\"> </span><span class=\"ls21_11 ws1f_14\">940<span class=\"__14 _1190\"> </span></span></span></span>Jan Gurander<span class=\"__14 _1224\"> </span><span class=\"ls27_11 ws2b_13\">750<span class=\"__14 _1c_13\"> </span><span class=\"ls28_11 ws2c_13\">725<span class=\"__14 _1202\"> </span><span class=\"ls20_11 ws1e_14\">19<span class=\"__14 _1189\"></span>0<span class=\"__14 _2a_11\"> </span></span></span></span><span class=\"ws11_14\">185<span class=\"__14 _2a_11\"> </span>110<span class=\"__14 _1222\"> </span><span class=\"ls1_14 wsb_14\">54<span class=\"__14 _1a_13\"> </span><span class=\"lsc_14 ws29_13\">220<span class=\"__14 _1202\"> </span></span></span>215<span class=\"__14 _c_14\"> </span><span class=\"ls2a_11 wse_14\">1 270<span class=\"__14 _1211\"> </span></span></span>1 179<span class=\"__14 _1190\"> </span>\u00c5sa S\u00f6derstr\u00f6m Winberg<span class=\"__14 _1225\"> </span><span class=\"ls27_11 ws2b_13\">750<span class=\"__14 _1c_13\"> </span><span class=\"ls28_11 ws2c_13\">725<span class=\"__14 _1202\"> </span><span class=\"ls20_11 ws1e_14\">19<span class=\"__14 _1189\"></span>0<span class=\"__14 _2a_11\"> </span></span></span></span><span class=\"ws11_14\">185<span class=\"__14 _2d_10\"> </span><span class=\"ls0_14 ws2_14\">0<span class=\"__14 _2d_10\"> </span>0<span class=\"__14 _1207\"> </span><span class=\"lsc_14 ws29_13\">220<span class=\"__14 _1202\"> </span></span></span>215<span class=\"__14 _1217\"> </span><span class=\"ws13_14\">1 160<span class=\"__14 _1226\"> </span>1 125<span class=\"__14 _1190\"> </span></span></span>Mats Hederos<span class=\"__14 _1227\"> </span><span class=\"ls27_11 ws2b_13\">750<span class=\"__14 _1221\"> </span><span class=\"ls0_14 ws2_14\">-<span class=\"__14 _2d_10\"> </span>0<span class=\"__14 _1221\"> </span>-<span class=\"__14 _2d_10\"> </span>0<span class=\"__14 _1221\"> </span>-<span class=\"__14 _1a_13\"> </span><span class=\"lsc_14 ws29_13\">220<span class=\"__14 _1221\"> </span></span>-<span class=\"__14 _1203\"> </span><span class=\"ls29_11 ws2d_12\">970<span class=\"__14 _1220\"> </span></span>-<span class=\"__14 _1190\"> </span></span></span>Ann E. Massey<span class=\"__14 _1228\"> </span><span class=\"ls27_11 ws2b_13\">750<span class=\"__14 _1221\"> </span><span class=\"ls0_14 ws2_14\">-<span class=\"__14 _2d_10\"> </span>0<span class=\"__14 _1221\"> </span>-<span class=\"__14 _2d_10\"> </span>0<span class=\"__14 _1221\"> </span>-<span class=\"__14 _1a_13\"> </span><span class=\"lsc_14 ws29_13\">220<span class=\"__14 _1221\"> </span></span>-<span class=\"__14 _1203\"> </span><span class=\"ls29_11 ws2d_12\">970<span class=\"__14 _1220\"> </span></span>-<span class=\"__14 _1190\"> </span></span></span>Summa<span class=\"__14 _1229\"> </span><span class=\"ws19_14\">7 500<span class=\"__14 _1218\"> </span>6 163<span class=\"__14 _3a_9\"> </span></span>840<span class=\"__14 _1c_13\"> </span><span class=\"ls0_14 ws2_14\">815<span class=\"__14 _1207\"> </span></span>335<span class=\"__14 _1207\"> </span><span class=\"ls2b_11 ws30_11\">3<span class=\"__14 _1189\"></span>26<span class=\"__14 _1218\"> </span></span><span class=\"ws19_14\">1 760<span class=\"__14 _3b_9\"> </span>1 398<span class=\"__14 _3c_10\"> </span>10 435<span class=\"__14 _3b_9\"> </span>8 701<span class=\"__14 _1190\"> </span></span>K<span class=\"__14 _1191\"></span>oncernledning<span class=\"__14 _1190\"> </span>Tkr<span class=\"__14 _1190\"> </span>Grundl\u00f6n<span class=\"__14 _1e_12\"> </span><span class=\"ls11_14 ws31_11\">R\u00f6rlig kontante<span class=\"__14 _1189\"></span>rs\u00e4t<span class=\"__14 _1189\"></span>tnin<span class=\"__14 _1189\"></span>g<span class=\"__14 _1190\"> </span></span>1)<span class=\"__14 _1190\"> </span>Tilldelat v<span class=\"__14 _1191\"></span>\u00e4rde aktiesparp<span class=\"__14 _1189\"></span>rogram<span class=\"__14 _1190\"> </span>2)<span class=\"__14 _1190\"> </span>\u00d6vriga ers\u00e4ttningar<span class=\"__14 _1190\"> </span>och f\u00f6rm\u00e5ner<span class=\"__14 _2c_11\"> </span><span class=\"ls26_11 wse_14\">Pensionsk<span class=\"__14 _1191\"></span>ostnad<span class=\"__14 _1222\"> </span><span class=\"ls2e_9 ws36_11\">To<span class=\"__14 _1195\"></span>t<span class=\"__14 _1189\"></span>a<span class=\"__14 _1195\"></span>l<span class=\"__14 _1189\"></span> e<span class=\"__14 _1195\"></span>r<span class=\"__14 _1189\"></span>s<span class=\"__14 _1195\"></span>\u00e4<span class=\"__14 _1195\"></span>t<span class=\"__14 _1189\"></span>t<span class=\"__14 _1195\"></span>n<span class=\"__14 _1189\"></span>i<span class=\"__14 _1195\"></span>n<span class=\"__14 _1195\"></span>g<span class=\"__14 _1190\"> </span></span></span>2022<span class=\"__14 _3d_10\"> </span>2021<span class=\"__14 _3e_10\"> </span>2022<span class=\"__14 _3d_10\"> </span>2021<span class=\"__14 _3e_10\"> </span>2022<span class=\"__14 _3d_10\"> </span>2021<span class=\"__14 _3e_10\"> </span>2022<span class=\"__14 _3d_10\"> </span>2021<span class=\"__14 _3e_10\"> </span>2022<span class=\"__14 _3d_10\"> </span>2021<span class=\"__14 _3e_10\"> </span>2022<span class=\"__14 _3d_10\"> </span>2021<span class=\"__14 _1190\"> </span>VD och Koncernche<span class=\"__14 _1191\"></span>f<span class=\"ls0_14 ws2_14\"> </span>Anders Danielsson<span class=\"__14 _3f_10\"> </span>13  750<span class=\"__14 _1230\"> </span>13 125<span class=\"__14 _1230\"> </span>10 313<span class=\"__14 _1231\"> </span>9 844<span class=\"__14 _3e_10\"> </span>7 756<span class=\"__14 _1231\"> </span>8 050<span class=\"__14 _3b_9\"> </span><span class=\"ls1d_13 ws1b_14\">126<span class=\"__14 _1201\"> </span></span><span class=\"ws11_14\">160<span class=\"__14 _3e_10\"> </span></span>4 812<span class=\"__14 _1232\"> </span><span class=\"ls21_11 ws37_11\">4 594<span class=\"__14 _1233\"> </span></span>36 757<span class=\"__14 _1234\"> </span><span class=\"ls23_11 ws38_11\">35 772<span class=\"__14 _1190\"> </span></span>\u00d6vrig koncernledning<span class=\"__14 _1191\"></span><span class=\"ff1_14 ls0_14 ws2_14\"> </span>(6 personer)<span class=\"__14 _1190\"> </span>3)<span class=\"__14 _1190\"> </span>36 501<span class=\"__14 _1235\"> </span>29 840<span class=\"__14 _1234\"> </span>27 692<span class=\"__14 _1234\"> </span>2<span class=\"__14 _1191\"></span>3 355<span class=\"__14 _1236\"> </span>20 315<span class=\"__14 _1236\"> </span>18 589<span class=\"__14 _3e_10\"> </span><span class=\"ls0_14 ws3a_10\">1 398<span class=\"__14 _3d_10\"> </span></span>1 2<span class=\"__14 _1193\"></span>63<span class=\"__14 _1237\"> </span>11 077<span class=\"__14 _1232\"> </span>9 263<span class=\"__14 _1234\"> </span>9<span class=\"__14 _1191\"></span>6 983<span class=\"__14 _1235\"> </span>82 308<span class=\"__14 _1190\"> </span>Summa<span class=\"__14 _1238\"> </span><span class=\"ws19_14\">50 251<span class=\"__14 _1235\"> </span>42 965<span class=\"__14 _1239\"> </span>38 005<span class=\"__14 _1234\"> </span>33 198<span class=\"__14 _1234\"> </span>28 0<span class=\"__14 _1191\"></span>71<span class=\"__14 _1235\"> </span>26 639<span class=\"__14 _4a_10\"> </span><span class=\"ls14_14 ws3b_10\">1 525<span class=\"__14 _4b_8\"> </span></span>1 422<span class=\"__14 _4c_8\"> </span>15 890<span class=\"__14 _4c_8\"> </span>13 856<span class=\"__14 _4d_8\"> </span>133 7<span class=\"__14 _1191\"></span>40<span class=\"__14 _4e_8\"> </span>118 080<span class=\"__14 _1190\"> </span></span>1)  <span class=\"__14 _1192\"></span>R\u00f6<span class=\"__14 _1189\"></span>rli<span class=\"__14 _1189\"></span>g kont<span class=\"__14 _1189\"></span>ante<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>\u00e4t<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>ng av<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>end<span class=\"__14 _1189\"></span>e r\u00e4<span class=\"__14 _1189\"></span>kens<span class=\"__14 _1189\"></span>kap<span class=\"__14 _1189\"></span>s\u00e5r<span class=\"__14 _1189\"></span>et 20<span class=\"__14 _1189\"></span>22 \u00e4r p<span class=\"__14 _1189\"></span>rel<span class=\"__14 _1189\"></span>imi<span class=\"__14 _1189\"></span>n\u00e4<span class=\"__14 _1189\"></span>r och f<span class=\"__14 _1189\"></span>as<span class=\"__14 _1189\"></span>ts<span class=\"__14 _1189\"></span>t\u00e4ll<span class=\"__14 _1189\"></span>s sl<span class=\"__14 _1189\"></span>utg<span class=\"__14 _1189\"></span>ilt<span class=\"__14 _1189\"></span>igt s<span class=\"__14 _1189\"></span>amt u<span class=\"__14 _1189\"></span>tbe<span class=\"__14 _1189\"></span>tal<span class=\"__14 _1189\"></span>as ef<span class=\"__14 _1189\"></span>te<span class=\"__14 _1189\"></span>r upp<span class=\"__14 _1189\"></span>f\u00f6l<span class=\"__14 _1189\"></span>jni<span class=\"__14 _1189\"></span>ng av u<span class=\"__14 _1189\"></span>tf<span class=\"__14 _1189\"></span>all<span class=\"__14 _1189\"></span>et i f\u00f6<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>ta k<span class=\"__14 _1189\"></span>var<span class=\"__14 _1189\"></span>tal<span class=\"__14 _1189\"></span>et 20<span class=\"__14 _1189\"></span>23. I a<span class=\"__14 _1189\"></span>v<span class=\"__14 _1189\"></span>tale<span class=\"__14 _1189\"></span>n f\u00f6<span class=\"__14 _1189\"></span>r r\u00f6r<span class=\"__14 _1189\"></span>lig ko<span class=\"__14 _1189\"></span>ntan<span class=\"__14 _1189\"></span>ter<span class=\"__14 _1189\"></span>s\u00e4<span class=\"__14 _1189\"></span>ttn<span class=\"__14 _1189\"></span>ing i<span class=\"__14 _1189\"></span>ng<span class=\"__14 _1189\"></span>\u00e5r en a<span class=\"__14 _1189\"></span>llm<span class=\"__14 _1189\"></span>\u00e4n k<span class=\"__14 _1189\"></span>la<span class=\"__14 _1189\"></span>usu<span class=\"__14 _1189\"></span>l so<span class=\"__14 _1189\"></span>m sti<span class=\"__14 _1189\"></span>pu<span class=\"__14 _1189\"></span>ler<span class=\"__14 _1189\"></span>ar at<span class=\"__14 _1189\"></span>t st<span class=\"__14 _1189\"></span>yr<span class=\"__14 _1189\"></span>el<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>n och e<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>\u00e4t<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>ng<span class=\"__14 _1189\"></span>sko<span class=\"__14 _1189\"></span>mmi<span class=\"__14 _1189\"></span>tt\u00e9<span class=\"__14 _1189\"></span>n <span class=\"ws2_14\"> </span>har r\u00e4tt<span class=\"__14 _1191\"></span> att helt<span class=\"__14 _1191\"></span> eller delvis<span class=\"__14 _1191\"></span> reducera den<span class=\"__14 _1191\"></span> r\u00f6rliga<span class=\"__14 _1191\"></span> kont<span class=\"__14 _1191\"></span>anters\u00e4ttningen. Beloppen<span class=\"__14 _1191\"></span> som ing\u00e5r<span class=\"__14 _1191\"></span> i rubrik<span class=\"__14 _1191\"></span>en \u201dR\u00f6rl<span class=\"__14 _1191\"></span>ig k<span class=\"__14 _1191\"></span>ontant<span class=\"__14 _1191\"></span>ers\u00e4ttning\u201d i<span class=\"__14 _1191\"></span> ova<span class=\"__14 _1191\"></span>nst\u00e5ende uppst\u00e4<span class=\"__14 _1191\"></span>llning av<span class=\"__14 _1191\"></span>seende 202<span class=\"__14 _1191\"></span>1 utg\u00f6r<span class=\"__14 _1191\"></span> faktiska<span class=\"__14 _1191\"></span> utbeta<span class=\"__14 _1191\"></span>lningar f<span class=\"__14 _1191\"></span>\u00f6r r\u00e4k<span class=\"__14 _1191\"></span>enskaps\u00e5ret<span class=\"__14 _1191\"></span> 2021.<span class=\"__14 _1190\"> </span>2)<span class=\"__14 _1191\"></span>  <span class=\"__14 _1192\"></span>Angivet v<span class=\"__14 _1191\"></span>\u00e4rde f<span class=\"__14 _1191\"></span>\u00f6r 2022<span class=\"__14 _1193\"></span> avser prelimin\u00e4r ti<span class=\"__14 _1191\"></span>lldelning a<span class=\"__14 _1191\"></span>v prestat<span class=\"__14 _1191\"></span>ionsaktier f\u00f6r<span class=\"__14 _1191\"></span> 2022<span class=\"__14 _1191\"></span> \u00e5rs in<span class=\"__14 _1191\"></span>vesterade<span class=\"__14 _1191\"></span> sparaktier<span class=\"__14 _1191\"></span>, ber\u00e4knat<span class=\"__14 _1193\"></span> m<span class=\"__14 _1189\"></span>ed aktiekurs<span class=\"__14 _1191\"></span> per 30 december<span class=\"__14 _1191\"></span> 2022<span class=\"__14 _1191\"></span> (165<span class=\"__14 _1191\"></span> kr)<span class=\"__14 _1193\"></span>.  Styrelsen beslutar om<span class=\"__14 _1193\"></span> det slutliga utfal<span class=\"__14 _1191\"></span>let f\u00f6r<span class=\"__14 _1191\"></span> 2022<span class=\"__14 _1191\"></span> efter upp<span class=\"__14 _1191\"></span>f\u00f6ljning<span class=\"__14 _1191\"></span> av ver<span class=\"__14 _1191\"></span>ksamheten<span class=\"__14 _1191\"></span> under f\u00f6rsta<span class=\"__14 _1191\"></span> kvartalet 2<span class=\"__14 _1191\"></span>023. <span class=\"ls0_14 ws2_14\"> </span>F\u00f6r<span class=\"__14 _1191\"></span> erh\u00e5llande av<span class=\"__14 _1191\"></span> prestationsaktierna<span class=\"__14 _1191\"></span> f\u00f6ruts\u00e4tts ytterligar<span class=\"__14 _1191\"></span>e tre<span class=\"__14 _1191\"></span> \u00e5rs tj\u00e4nst<span class=\"__14 _1191\"></span>g\u00f6ring. Det t<span class=\"__14 _1191\"></span>otala<span class=\"__14 _1191\"></span> v\u00e4rdet<span class=\"__14 _1191\"></span> \u00e4r in<span class=\"__14 _1191\"></span>te k<span class=\"__14 _1191\"></span>ostnadsf\u00f6rt \u00e4nnu<span class=\"__14 _1191\"></span>, d\u00e5 k<span class=\"__14 _1191\"></span>ostnaden f<span class=\"__14 _1191\"></span>\u00f6rdelas \u00f6v<span class=\"__14 _1191\"></span>er tr<span class=\"__14 _1191\"></span>e \u00e5r<span class=\"__14 _1191\"></span> i enlighet<span class=\"__14 _1191\"></span> med IFRS<span class=\"__14 _1191\"></span> 2, se<span class=\"__14 _1191\"></span> avsnitt \u201dL\u00e5ngsiktiga<span class=\"__14 _1191\"></span> aktie <span class=\"__14 _1192\"></span>program\u201d<span class=\"__14 _1193\"></span>.  Se tabell<span class=\"__14 _1191\"></span> \u201dSkansk<span class=\"__14 _1191\"></span>a Emplo<span class=\"__14 _1191\"></span>yee Ow<span class=\"__14 _1191\"></span>nership Program-k<span class=\"__14 _1191\"></span>oncern-<span class=\"__14 _1190\"> </span>ledning\u201d p\u00e5<span class=\"__14 _1191\"></span> sidan 1<span class=\"__14 _1191\"></span>82 f\u00f6r<span class=\"__14 _1191\"></span> en \u00f6<span class=\"__14 _1191\"></span>versikt av<span class=\"__14 _1191\"></span> invest<span class=\"__14 _1191\"></span>erade, t<span class=\"__14 _1191\"></span>illdelade och<span class=\"__14 _1191\"></span> utskiftade aktier<span class=\"__14 _1191\"></span> f\u00f6r VD<span class=\"__14 _1191\"></span> och K<span class=\"__14 _1191\"></span>oncernchefen sam<span class=\"__14 _1191\"></span>t \u00f6v<span class=\"__14 _1191\"></span>rig k<span class=\"__14 _1191\"></span>oncernledning.<span class=\"__14 _1190\"> </span>3)<span class=\"__14 _1191\"></span> Under perioden 1<span class=\"__14 _1191\"></span> januari<span class=\"__14 _1191\"></span> \u2013 3<span class=\"__14 _1191\"></span>1 oktober 2<span class=\"__14 _1191\"></span>021 best<span class=\"__14 _1191\"></span>od \u00f6vrig<span class=\"__14 _1193\"></span> koncernledning av f<span class=\"__14 _1191\"></span>em personer<span class=\"__14 _1191\"></span>. F<span class=\"__14 _1191\"></span>\u00f6r k<span class=\"__14 _1191\"></span>oncernledningsmedlemmar som<span class=\"__14 _1191\"></span> tilltr\u00e4tt<span class=\"__14 _1191\"></span> eller fr<span class=\"__14 _1191\"></span>\u00e5ntr\u00e4tt<span class=\"__14 _1191\"></span> under \u00e5ret<span class=\"__14 _1191\"></span> inkluderar<span class=\"__14 _1191\"></span> tabellen en<span class=\"__14 _1191\"></span>bart ers\u00e4ttning och<span class=\"__14 _1191\"></span> f\u00f6rm\u00e5ner som<span class=\"__14 _1191\"></span> uppburits f<span class=\"__14 _1191\"></span>\u00f6r perioden<span class=\"__14 _1191\"></span> som koncernledn<span class=\"__14 _1191\"></span>ingsmedlem.<span class=\"__14 _1190\"> </span>Koncern\u00f6<span class=\"__14 _1191\"></span>versikt<span class=\"__14 _1196\"> </span>V<span class=\"__14 _1191\"></span>erksamhe<span class=\"__14 _1191\"></span>t<span class=\"__14 _1197\"> </span>Bolagsstyrning<span class=\"__14 _1196\"> </span>H\u00e5llbarhet<span class=\"__14 _1198\"> </span><span class=\"ff2_14\">Finansiell information<span class=\"__14 _1190\"> </span></span>181<span class=\"__14 _1189\"></span> <span class=\"__14 _1199\"> </span><span class=\"fs3_14 ls0_14 ws2_14\">Skansk<span class=\"__14 _1191\"></span>a \u00c5rs- och h\u00e5llbarhetsredo<span class=\"__14 _1191\"></span>visning 2022<span class=\"__14 _1190\"> </span></span>Finansiell analys  <span class=\"__14 _a_13\"> </span> Koncernr<span class=\"__14 _1191\"></span>esultat  <span class=\"__14 _a_13\"> </span> <span class=\"ff2_14\">Noter</span>  <span class=\"__14 _a_13\"> </span> Nya ers\u00e4ttningsrik<span class=\"__14 _1191\"></span>tlinjer <span class=\"__14 _a_13\"> </span>Revisionsber<span class=\"__14 _1191\"></span>\u00e4ttelse  <span class=\"__14 _a_13\"> </span> Revisorns h\u00e5llbarhe<span class=\"__14 _1191\"></span>tsrapport <span class=\"__14 _a_13\"> </span> K<span class=\"__14 _1191\"></span>vartalsinf<span class=\"__14 _1191\"></span>ormation  <span class=\"__14 _a_13\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__14 _1191\"></span>vest<span class=\"__14 _1191\"></span>erark<span class=\"__14 _1191\"></span>alender  <span class=\"__14 _a_13\"> </span> Adresser<span class=\"__14 _1190\"> </span>Styrelseledam\u00f6ter<span class=\"__14 _1191\"></span> Ut\u00f6ver o<span class=\"__14 _1189\"></span>rdi<span class=\"__14 _1189\"></span>nar<span class=\"__14 _1189\"></span>ie s<span class=\"__14 _1189\"></span>ty<span class=\"__14 _1189\"></span>rel<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>ar<span class=\"__14 _1189\"></span>vod<span class=\"__14 _1189\"></span>e och a<span class=\"__14 _1189\"></span>r<span class=\"__14 _1189\"></span>vode f<span class=\"__14 _1189\"></span>\u00f6r kom<span class=\"__14 _1189\"></span>mit<span class=\"__14 _1189\"></span>t\u00e9<span class=\"__14 _1189\"></span>-<span class=\"__14 _1190\"> </span>arb<span class=\"__14 _1189\"></span>ete h<span class=\"__14 _1189\"></span>ar in<span class=\"__14 _1189\"></span>ga ar<span class=\"__14 _1189\"></span>vo<span class=\"__14 _1189\"></span>den u<span class=\"__14 _1189\"></span>tbe<span class=\"__14 _1189\"></span>tala<span class=\"__14 _1189\"></span>ts ti<span class=\"__14 _1189\"></span>ll le<span class=\"__14 _1189\"></span>dam<span class=\"__14 _1189\"></span>\u00f6te<span class=\"__14 _1189\"></span>rna i deras roll<span class=\"__14 _1191\"></span> som styrelseledamot. F\u00f6r<span class=\"__14 _1191\"></span> styrelseledam\u00f6ter uts<span class=\"__14 _1189\"></span>ed<span class=\"__14 _1189\"></span>da av d<span class=\"__14 _1189\"></span>e an<span class=\"__14 _1189\"></span>st\u00e4l<span class=\"__14 _1189\"></span>lda r<span class=\"__14 _1189\"></span>ed<span class=\"__14 _1189\"></span>ovis<span class=\"__14 _1189\"></span>as in<span class=\"__14 _1189\"></span>te upp<span class=\"__14 _1189\"></span>gif<span class=\"__14 _1189\"></span>t om l<span class=\"__14 _1189\"></span>\u00f6n<span class=\"__14 _1189\"></span>er oc<span class=\"__14 _1189\"></span>h er<span class=\"__14 _1189\"></span>s\u00e4t<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>nga<span class=\"__14 _1189\"></span>r sam<span class=\"__14 _1189\"></span>t pe<span class=\"__14 _1189\"></span>nsi<span class=\"__14 _1189\"></span>one<span class=\"__14 _1189\"></span>r d\u00e5 d<span class=\"__14 _1189\"></span>e inte up<span class=\"__14 _1189\"></span>pb<span class=\"__14 _1189\"></span>\u00e4r de<span class=\"__14 _1189\"></span>ss<span class=\"__14 _1189\"></span>a i egenskap<span class=\"__14 _1191\"></span> av styrelseledamot. F<span class=\"__14 _1191\"></span>\u00f6r styrelseledam\u00f6ter<span class=\"__14 _1191\"></span> som tidigare, f<span class=\"__14 _1191\"></span>\u00f6re r\u00e4kensk<span class=\"__14 _1191\"></span>aps\u00e5rets ing\u00e5ng, varit anst\u00e4llda<span class=\"__14 _1191\"></span> i k<span class=\"__14 _1191\"></span>oncernen redo<span class=\"__14 _1191\"></span>visas uppgift<span class=\"__14 _1191\"></span> om pensionsf\u00f6rpli<span class=\"__14 _1191\"></span>ktelser i deras tidigare roll som<span class=\"__14 _1191\"></span> anst\u00e4llda.<span class=\"__14 _1190\"> </span>VD och Koncernchef<span class=\"__14 _1191\"></span> VD och K<span class=\"__14 _1193\"></span>oncernchefen Anders Danielsson<span class=\"__14 _1191\"></span> har under<span class=\"__14 _1191\"></span> 2022<span class=\"__14 _1191\"></span> uppburit ers\u00e4ttning som anges i tabellen \u201dK<span class=\"__14 _1191\"></span>oncernledning\u201d p\u00e5 s<span class=\"__14 _1189\"></span>ida<span class=\"__14 _1189\"></span>n 181<span class=\"__14 _1189\"></span>. Vid<span class=\"__14 _1189\"></span>are d<span class=\"__14 _1189\"></span>elta<span class=\"__14 _1189\"></span>r VD oc<span class=\"__14 _1189\"></span>h Konc<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>nc<span class=\"__14 _1189\"></span>hefe<span class=\"__14 _1189\"></span>n i koncer <span class=\"__14 _1213\"></span>nens p\u00e5g\u00e5ende aktiesparpr<span class=\"__14 _1191\"></span>ogram Seop<span class=\"__14 _1191\"></span> 5 med <span class=\"ls0_14 ws2_14\"> </span>tilldelning av prestationsaktier<span class=\"__14 _1193\"></span>, se avsnitt \u201dL\u00e5ngsik<span class=\"__14 _1189\"></span>tiga ak<span class=\"__14 _1189\"></span>tie<span class=\"__14 _1189\"></span>pro<span class=\"__14 _1189\"></span>gra<span class=\"__14 _1189\"></span>m\u201d i den<span class=\"__14 _1189\"></span>na n<span class=\"__14 _1189\"></span>ot sam<span class=\"__14 _1189\"></span>t tab<span class=\"__14 _1189\"></span>ell<span class=\"__14 _1189\"></span>en \u201dS<span class=\"__14 _1189\"></span>kan<span class=\"__14 _1189\"></span>ska Emp<span class=\"__14 _1189\"></span>loyee O<span class=\"__14 _1189\"></span>wne<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>hip P<span class=\"__14 _1189\"></span>rog<span class=\"__14 _1189\"></span>ram - kon<span class=\"__14 _1189\"></span>ce<span class=\"__14 _1189\"></span>rnl<span class=\"__14 _1189\"></span>ed<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>g\u201d ovan<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span>\u00d6vrig k<span class=\"__14 _1191\"></span>oncernledning \u00d6vrig koncernledning omfattade vid<span class=\"__14 _1191\"></span> utg\u00e5ngen av 2022 s<span class=\"__14 _1189\"></span>amm<span class=\"__14 _1189\"></span>an<span class=\"__14 _1189\"></span>lag<span class=\"__14 _1189\"></span>t sex p<span class=\"__14 _1189\"></span>ers<span class=\"__14 _1189\"></span>on<span class=\"__14 _1189\"></span>er. Und<span class=\"__14 _1189\"></span>er 202<span class=\"__14 _1189\"></span>2 har \u00f6v<span class=\"__14 _1189\"></span>rig koncern <span class=\"__14 _1213\"></span>le<span class=\"__14 _1189\"></span>dning uppburit ers\u00e4ttning som anges i<span class=\"__14 _1191\"></span> tabel<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>len \u201d<span class=\"__14 _1189\"></span>Kon<span class=\"__14 _1189\"></span>cer<span class=\"__14 _1189\"></span>nl<span class=\"__14 _1189\"></span>edn<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>\u201d p\u00e5 si<span class=\"__14 _1189\"></span>dan 1<span class=\"__14 _1189\"></span>81. V<span class=\"__14 _1189\"></span>id<span class=\"__14 _1189\"></span>are om<span class=\"__14 _1189\"></span>fat<span class=\"__14 _1189\"></span>tas den \u00f6<span class=\"__14 _1191\"></span>vriga k<span class=\"__14 _1191\"></span>oncernledningen<span class=\"__14 _1191\"></span> av k<span class=\"__14 _1191\"></span>oncernens p\u00e5g\u00e5ende aktiesparp<span class=\"__14 _1189\"></span>rogram Seop 5 med t<span class=\"__14 _1191\"></span>illdelning av prestations<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>ak<span class=\"__14 _1189\"></span>tie<span class=\"__14 _1189\"></span>r<span class=\"__14 _1191\"></span>, se av<span class=\"__14 _1189\"></span>sni<span class=\"__14 _1189\"></span>tt \u201d<span class=\"__14 _1189\"></span>L\u00e5n<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>ik<span class=\"__14 _1189\"></span>tiga a<span class=\"__14 _1189\"></span>k<span class=\"__14 _1189\"></span>tiep<span class=\"__14 _1189\"></span>ro<span class=\"__14 _1189\"></span>gram\u201d i d<span class=\"__14 _1189\"></span>en<span class=\"__14 _1189\"></span>na not samt t<span class=\"__14 _1191\"></span>abellen \u201dSk<span class=\"__14 _1191\"></span>anska<span class=\"__14 _1191\"></span> Emplo<span class=\"__14 _1191\"></span>yee Ow<span class=\"__14 _1191\"></span>nership Progr<span class=\"__14 _1191\"></span>am-<span class=\"__14 _1190\"> </span>koncernledning\u201d ovan.<span class=\"__14 _1190\"> </span>Sa<span class=\"__14 _1189\"></span>mtli<span class=\"__14 _1189\"></span>ga ovan n<span class=\"__14 _1189\"></span>\u00e4mn<span class=\"__14 _1189\"></span>da e<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>\u00e4tt<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>gar o<span class=\"__14 _1189\"></span>ch f\u00f6<span class=\"__14 _1189\"></span>rm\u00e5<span class=\"__14 _1189\"></span>ne<span class=\"__14 _1189\"></span>r har be<span class=\"__14 _1189\"></span>las<span class=\"__14 _1189\"></span>tat S<span class=\"__14 _1189\"></span>kans<span class=\"__14 _1189\"></span>ka AB uto<span class=\"__14 _1189\"></span>m 31 961 Tkr (26 285) ti<span class=\"__14 _1189\"></span>ll \u00f6vr<span class=\"__14 _1189\"></span>ig koncernledning vilket<span class=\"__14 _1191\"></span> har belastat andra k<span class=\"__14 _1191\"></span>oncernf\u00f6retag.<span class=\"__14 _1190\"> </span>Pensionsf\u00f6rpliktels<span class=\"__14 _1189\"></span>er till n<span class=\"__14 _1191\"></span>uvarande och tidigare ledande<span class=\"__14 _1193\"></span> befattn<span class=\"__14 _1189\"></span>ingshavar<span class=\"__14 _1189\"></span>e<span class=\"__14 _1190\"> </span>Utest\u00e5ende<span class=\"__14 _1191\"></span> pensionsf\u00f6rpliktelser<span class=\"__14 _1191\"></span> till<span class=\"__14 _1191\"></span> VD och K<span class=\"__14 _1193\"></span>oncern<span class=\"__14 _1189\"></span>-<span class=\"__14 _1190\"> </span>ch<span class=\"__14 _1189\"></span>efen o<span class=\"__14 _1189\"></span>ch ti<span class=\"__14 _1189\"></span>dig<span class=\"__14 _1189\"></span>are V<span class=\"__14 _1189\"></span>D:ar up<span class=\"__14 _1189\"></span>pg<span class=\"__14 _1189\"></span>\u00e5r \u00e5r 20<span class=\"__14 _1189\"></span>22 til<span class=\"__14 _1189\"></span>l 13<span class=\"__14 _1189\"></span>5 557 (165 893) Tk<span class=\"__14 _1189\"></span>r. Till \u00f6vr<span class=\"__14 _1189\"></span>ig kon<span class=\"__14 _1189\"></span>cer<span class=\"__14 _1189\"></span>nl<span class=\"__14 _1189\"></span>edn<span class=\"__14 _1189\"></span>ing o<span class=\"__14 _1189\"></span>ch  <span class=\"__14 _4f_9\"></span><span class=\"fs0_14 ls1_14 ws1_14\">tidigare \u00f6vrig<span class=\"__14 _1191\"></span> </span>koncernledning<span class=\"__14 _1191\"></span> uppg\u00e5r ut<span class=\"__14 _1191\"></span>est\u00e5ende f\u00f6rpl<span class=\"__14 _1191\"></span>iktelser till<span class=\"__14 _1191\"></span> 102 001 (1<span class=\"__14 _1189\"></span>19 117) Tk<span class=\"__14 _1189\"></span>r<span class=\"__14 _1191\"></span>. L\u00e5ngsiktiga akti<span class=\"__14 _1189\"></span>eprogram<span class=\"__14 _1190\"> </span>Aktiesparprogram \u2013<span class=\"__14 _1191\"></span> Skansk<span class=\"__14 _1191\"></span>a Empl<span class=\"__14 _1191\"></span>oyee<span class=\"__14 _1191\"></span> Ownership<span class=\"__14 _1191\"></span> Program, Seop 5 (<span class=\"__14 _1191\"></span>2020\u20132022<span class=\"__14 _1191\"></span>)<span class=\"__14 _1190\"> </span>\u00c5r<span class=\"__14 _1189\"></span>ss<span class=\"__14 _1189\"></span>t\u00e4mm<span class=\"__14 _1189\"></span>an d<span class=\"__14 _1189\"></span>en 28 ma<span class=\"__14 _1189\"></span>rs 2019 be<span class=\"__14 _1189\"></span>sl<span class=\"__14 _1189\"></span>utad<span class=\"__14 _1189\"></span>e i enl<span class=\"__14 _1189\"></span>igh<span class=\"__14 _1189\"></span>et med styrelsens f\u00f6rslag om<span class=\"__14 _1191\"></span> det l\u00e5ngsiktiga<span class=\"__14 _1191\"></span> aktiesparpro<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>gra<span class=\"__14 _1189\"></span>mme<span class=\"__14 _1189\"></span>t Se<span class=\"__14 _1189\"></span>op 5 f\u00f6<span class=\"__14 _1189\"></span>r konc<span class=\"__14 _1189\"></span>ern<span class=\"__14 _1189\"></span>en<span class=\"__14 _1189\"></span>s fas<span class=\"__14 _1189\"></span>t ans<span class=\"__14 _1189\"></span>t\u00e4l<span class=\"__14 _1189\"></span>lda<span class=\"__14 _1189\"></span>. Se<span class=\"__14 _1189\"></span>op 5 \u00e4r huvudsakligen en f\u00f6rl\u00e4ngning av<span class=\"__14 _1191\"></span> det tidigare aktie-<span class=\"__14 _1190\"> </span>sp<span class=\"__14 _1189\"></span>arp<span class=\"__14 _1189\"></span>rog<span class=\"__14 _1189\"></span>ram<span class=\"__14 _1189\"></span>met S<span class=\"__14 _1189\"></span>eo<span class=\"__14 _1189\"></span>p 4, so<span class=\"__14 _1189\"></span>m l\u00f6p<span class=\"__14 _1189\"></span>te 2017\u2013<span class=\"__14 _1191\"></span>2019<span class=\"__14 _1193\"></span>. Vil<span class=\"__14 _1189\"></span>lkor<span class=\"__14 _1189\"></span>en \u00f6vere<span class=\"__14 _1189\"></span>ns<span class=\"__14 _1189\"></span> <span class=\"__14 _1213\"></span>s<span class=\"__14 _1189\"></span>t\u00e4m<span class=\"__14 _1189\"></span>mer i a<span class=\"__14 _1189\"></span>llt v\u00e4<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>ntlig<span class=\"__14 _1189\"></span>t me<span class=\"__14 _1189\"></span>d vil<span class=\"__14 _1189\"></span>lkore<span class=\"__14 _1189\"></span>n i det t<span class=\"__14 _1189\"></span>idi<span class=\"__14 _1189\"></span><span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>gar<span class=\"__14 _1189\"></span>e pro<span class=\"__14 _1189\"></span>gra<span class=\"__14 _1189\"></span>mm<span class=\"__14 _1189\"></span>et, S<span class=\"__14 _1189\"></span>eo<span class=\"__14 _1189\"></span>p 4. Ch<span class=\"__14 _1189\"></span>efer ka<span class=\"__14 _1189\"></span>n doc<span class=\"__14 _1189\"></span>k en<span class=\"__14 _1189\"></span>ligt v<span class=\"__14 _1189\"></span>ill<span class=\"__14 _1189\"></span>kore<span class=\"__14 _1189\"></span>n f\u00f6r S<span class=\"__14 _1189\"></span>eo<span class=\"__14 _1189\"></span>p 5 inte er<span class=\"__14 _1189\"></span>h\u00e5<span class=\"__14 _1189\"></span>lla n<span class=\"__14 _1189\"></span>\u00e5gr<span class=\"__14 _1189\"></span>a matc<span class=\"__14 _1189\"></span>hni<span class=\"__14 _1189\"></span>ng<span class=\"__14 _1189\"></span>sak<span class=\"__14 _1189\"></span>ti<span class=\"__14 _1189\"></span>er. Antal<span class=\"__14 _1189\"></span>et prestationsaktier<span class=\"__14 _1191\"></span> som h\u00f6gst k<span class=\"__14 _1191\"></span>an til<span class=\"__14 _1191\"></span>ldelas deltagar<span class=\"__14 _1191\"></span>na i res<span class=\"__14 _1189\"></span>pe<span class=\"__14 _1189\"></span>kt<span class=\"__14 _1189\"></span>ive un<span class=\"__14 _1189\"></span>der<span class=\"__14 _1189\"></span>kateg<span class=\"__14 _1189\"></span>or<span class=\"__14 _1189\"></span>i che<span class=\"__14 _1189\"></span>fer h<span class=\"__14 _1189\"></span>ar is<span class=\"__14 _1189\"></span>t\u00e4ll<span class=\"__14 _1189\"></span>et \u00f6ka<span class=\"__14 _1189\"></span>ts me<span class=\"__14 _1189\"></span>d en ak<span class=\"__14 _1189\"></span>ti<span class=\"__14 _1189\"></span>e till 1<span class=\"__14 _1189\"></span>6, 20 re<span class=\"__14 _1189\"></span>sp<span class=\"__14 _1189\"></span>ek<span class=\"__14 _1189\"></span>tive 24 f\u00f6r va<span class=\"__14 _1189\"></span>rje f<span class=\"__14 _1189\"></span>yr<span class=\"__14 _1189\"></span>a f\u00f6r<span class=\"__14 _1189\"></span>v\u00e4r<span class=\"__14 _1189\"></span>va<span class=\"__14 _1189\"></span>de sparaktier.<span class=\"__14 _1190\"> </span>Pro<span class=\"__14 _1189\"></span>gra<span class=\"__14 _1189\"></span>mme<span class=\"__14 _1189\"></span>t rik<span class=\"__14 _1189\"></span>tar s<span class=\"__14 _1189\"></span>ig ti<span class=\"__14 _1189\"></span>ll ci<span class=\"__14 _1189\"></span>rka 32 00<span class=\"__14 _1189\"></span>0 fa<span class=\"__14 _1189\"></span>st an<span class=\"__14 _1189\"></span>st\u00e4<span class=\"__14 _1189\"></span>lld<span class=\"__14 _1189\"></span>a ino<span class=\"__14 _1189\"></span>m Skan<span class=\"__14 _1189\"></span>ska kon<span class=\"__14 _1189\"></span>ce<span class=\"__14 _1189\"></span>rne<span class=\"__14 _1189\"></span>n vara<span class=\"__14 _1189\"></span>v cir<span class=\"__14 _1189\"></span>ka 2 00<span class=\"__14 _1189\"></span>0 nyckel<span class=\"__14 _1189\"></span>ans<span class=\"__14 _1189\"></span>t\u00e4l<span class=\"__14 _1189\"></span>lda oc<span class=\"__14 _1189\"></span>h cir<span class=\"__14 _1189\"></span>ka 300 c<span class=\"__14 _1189\"></span>he<span class=\"__14 _1189\"></span>fer, inkl<span class=\"__14 _1189\"></span>usi<span class=\"__14 _1189\"></span>ve VD o<span class=\"__14 _1189\"></span>ch Konc<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>nc<span class=\"__14 _1189\"></span>hefe<span class=\"__14 _1189\"></span>n oc<span class=\"__14 _1189\"></span>h \u00f6vrig k<span class=\"__14 _1191\"></span>oncernledning<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span>Programmet inneb\u00e4r att anst\u00e4llda, n<span class=\"__14 _1191\"></span>yckelanst\u00e4llda oc<span class=\"__14 _1189\"></span>h che<span class=\"__14 _1189\"></span>fer e<span class=\"__14 _1189\"></span>rbj<span class=\"__14 _1189\"></span>uds m<span class=\"__14 _1189\"></span>\u00f6jl<span class=\"__14 _1189\"></span>igh<span class=\"__14 _1189\"></span>et at<span class=\"__14 _1189\"></span>t, f\u00f6<span class=\"__14 _1189\"></span>rut<span class=\"__14 _1189\"></span>sa<span class=\"__14 _1189\"></span>tt e<span class=\"__14 _1189\"></span>n ege<span class=\"__14 _1189\"></span>n investering<span class=\"__14 _1191\"></span> i Skanska<span class=\"__14 _1191\"></span> B-<span class=\"__14 _1189\"></span>aktier under ett visst r\u00e4kenskaps\u00e5r (\u201d<span class=\"__14 _1191\"></span>sparaktier\u201d), av Sk<span class=\"__14 _1191\"></span>anska vederlagsfritt erh\u00e5lla Skansk<span class=\"__14 _1191\"></span>a B<span class=\"__14 _1189\"></span>-a<span class=\"__14 _1189\"></span>kt<span class=\"__14 _1189\"></span>ier. Vid e<span class=\"__14 _1189\"></span>n eg<span class=\"__14 _1189\"></span>en inve<span class=\"__14 _1189\"></span>ste<span class=\"__14 _1189\"></span>rin<span class=\"__14 _1189\"></span>g av f<span class=\"__14 _1189\"></span>yra S<span class=\"__14 _1189\"></span>kans<span class=\"__14 _1189\"></span>ka B-<span class=\"__14 _1189\"></span>a<span class=\"__14 _1189\"></span>kti<span class=\"__14 _1189\"></span>er<span class=\"__14 _1190\"> </span>Not 37<span class=\"__14 _1212\"></span>. Ers\u00e4ttning till ledande befattningshavare och styrelseledam\u00f6<span class=\"__14 _1191\"></span>ter forts.<span class=\"__14 _1190\"> </span>har a<span class=\"__14 _1189\"></span>ns<span class=\"__14 _1189\"></span>t\u00e4ll<span class=\"__14 _1189\"></span>da oc<span class=\"__14 _1189\"></span>h nyckel<span class=\"__14 _1189\"></span>an<span class=\"__14 _1189\"></span>st\u00e4l<span class=\"__14 _1189\"></span>lda r<span class=\"__14 _1189\"></span>\u00e4t<span class=\"__14 _1189\"></span>t att<span class=\"__14 _1189\"></span>, ef<span class=\"__14 _1189\"></span>ter e<span class=\"__14 _1189\"></span>n tre<span class=\"__14 _1189\"></span>\u00e5ri<span class=\"__14 _1189\"></span>g inl\u00e5sningspe<span class=\"__14 _1189\"></span>riod, vederlagsfritt erh\u00e5lla en Skansk<span class=\"__14 _1191\"></span>a B-<span class=\"__14 _1189\"></span>aktie (\u201d<span class=\"__14 _1191\"></span>matchningsaktie\u201d). D\u00e4rut\u00f6<span class=\"__14 _1191\"></span>ver har<span class=\"__14 _1191\"></span> anst\u00e4llda, ny<span class=\"__14 _1191\"></span>ckelanst<span class=\"__14 _1191\"></span>\u00e4llda och<span class=\"__14 _1191\"></span> chefer m\u00f6j<span class=\"__14 _1191\"></span>ligheten<span class=\"__14 _1191\"></span> att, beroende<span class=\"__14 _1191\"></span> p\u00e5 uppfyllande av vissa resultatbaserade prestationsvillkor under f\u00f6rv\u00e4rvsp<span class=\"__14 _1189\"></span>erioden, efter inl\u00e5sningsperio<span class=\"__14 _1189\"></span>den vederlagsfritt erh\u00e5lla yt<span class=\"__14 _1189\"></span>terligare Skansk<span class=\"__14 _1191\"></span>a B-ak<span class=\"__14 _1189\"></span>tier (\u201d<span class=\"__14 _1191\"></span>prestationsaktier\u201d).<span class=\"__14 _1190\"> </span>F\u00f6r<span class=\"__14 _1189\"></span>v\u00e4r<span class=\"__14 _1189\"></span>vs<span class=\"__14 _1189\"></span>pe<span class=\"__14 _1189\"></span>rio<span class=\"__14 _1189\"></span>de<span class=\"__14 _1189\"></span>n t\u00e4cke<span class=\"__14 _1189\"></span>r pe<span class=\"__14 _1189\"></span>rio<span class=\"__14 _1189\"></span>den 2<span class=\"__14 _1189\"></span>020<span class=\"__14 _1189\"></span>\u20132022 oc<span class=\"__14 _1189\"></span>h inl<span class=\"__14 _1189\"></span>\u00e5s<span class=\"__14 _1189\"></span><span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>nin<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>per<span class=\"__14 _1189\"></span>iod<span class=\"__14 _1189\"></span>en l<span class=\"__14 _1189\"></span>\u00f6p<span class=\"__14 _1189\"></span>er un<span class=\"__14 _1189\"></span>der t<span class=\"__14 _1189\"></span>re \u00e5r fr<span class=\"__14 _1189\"></span>\u00e5n de<span class=\"__14 _1189\"></span>n m\u00e5<span class=\"__14 _1189\"></span>nad s<span class=\"__14 _1189\"></span>pa<span class=\"__14 _1189\"></span>r-<span class=\"__14 _1190\"> </span>aktien f\u00f6rv\u00e4rvades<span class=\"__14 _1189\"></span>. Anst\u00e4llda kan<span class=\"__14 _1191\"></span> f\u00f6r v<span class=\"__14 _1191\"></span>arje fyra f\u00f6rv\u00e4rvade sparaktier h\u00f6gs<span class=\"__14 _1189\"></span>t erh\u00e5lla tre<span class=\"__14 _1191\"></span> prestationsaktier (u<span class=\"__14 _1191\"></span>t\u00f6ver<span class=\"__14 _1191\"></span> en matchningsaktie)<span class=\"__14 _1191\"></span>. Nyck<span class=\"__14 _1191\"></span>elanst\u00e4llda kan f<span class=\"__14 _1191\"></span>\u00f6r varje<span class=\"__14 _1191\"></span> fyra f\u00f6rv\u00e4rvade sparak<span class=\"__14 _1189\"></span>tier h\u00f6gst erh\u00e5lla sju prestationsaktier (ut\u00f6ver en m<span class=\"__14 _1189\"></span>atc<span class=\"__14 _1189\"></span>hnin<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>ak<span class=\"__14 _1189\"></span>tie). Che<span class=\"__14 _1189\"></span>fer (vil<span class=\"__14 _1189\"></span>ka del<span class=\"__14 _1189\"></span>as in i t<span class=\"__14 _1189\"></span>re underkategorier<span class=\"__14 _1191\"></span>) kan<span class=\"__14 _1191\"></span> f\u00f6r varje<span class=\"__14 _1191\"></span> fyra f\u00f6rv\u00e4rvade sparak<span class=\"__14 _1189\"></span>tier h\u00f6<span class=\"__14 _1189\"></span>gst e<span class=\"__14 _1189\"></span>rh<span class=\"__14 _1189\"></span>\u00e5ll<span class=\"__14 _1189\"></span>a 16, 20 re<span class=\"__14 _1189\"></span>sp<span class=\"__14 _1189\"></span>ek<span class=\"__14 _1189\"></span>tive 24 pr<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>tatio<span class=\"__14 _1189\"></span>ns<span class=\"__14 _1189\"></span>ak<span class=\"__14 _1189\"></span>tie<span class=\"__14 _1189\"></span>r. Det anta<span class=\"__14 _1189\"></span>l spa<span class=\"__14 _1189\"></span>rak<span class=\"__14 _1189\"></span>ti<span class=\"__14 _1189\"></span>er so<span class=\"__14 _1189\"></span>m en d<span class=\"__14 _1189\"></span>elta<span class=\"__14 _1189\"></span>gar<span class=\"__14 _1189\"></span>e i pro<span class=\"__14 _1189\"></span>gra<span class=\"__14 _1189\"></span>mm<span class=\"__14 _1189\"></span>et h\u00f6<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>t f\u00e5r f\u00f6r<span class=\"__14 _1189\"></span>v\u00e4r<span class=\"__14 _1189\"></span>va<span class=\"__14 _1189\"></span>, gen<span class=\"__14 _1189\"></span>om m<span class=\"__14 _1189\"></span>\u00e5na<span class=\"__14 _1189\"></span>tlig<span class=\"__14 _1189\"></span>t sp<span class=\"__14 _1189\"></span>aran<span class=\"__14 _1189\"></span>de, \u00e4<span class=\"__14 _1189\"></span>r be<span class=\"__14 _1189\"></span>roe<span class=\"__14 _1189\"></span>nde a<span class=\"__14 _1189\"></span>v de<span class=\"__14 _1189\"></span>n anst\u00e4lldes l\u00f6n<span class=\"__14 _1191\"></span> och om den<span class=\"__14 _1191\"></span> anst\u00e4llde<span class=\"__14 _1191\"></span> deltar<span class=\"__14 _1191\"></span> i programme<span class=\"__14 _1191\"></span>t s\u00e5som anst\u00e4lld,<span class=\"__14 _1191\"></span> ny<span class=\"__14 _1191\"></span>ckelanst<span class=\"__14 _1191\"></span>\u00e4lld eller<span class=\"__14 _1191\"></span> chef.<span class=\"__14 _1191\"></span> En f\u00f6r<span class=\"__14 _1189\"></span>uts<span class=\"__14 _1189\"></span>\u00e4t<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>ng f\u00f6r a<span class=\"__14 _1189\"></span>tt e<span class=\"__14 _1189\"></span>n del<span class=\"__14 _1189\"></span>tag<span class=\"__14 _1189\"></span>are s<span class=\"__14 _1189\"></span>ka ha m\u00f6<span class=\"__14 _1189\"></span>jlig<span class=\"__14 _1189\"></span>het a<span class=\"__14 _1189\"></span>tt erh<span class=\"__14 _1189\"></span>\u00e5ll<span class=\"__14 _1189\"></span>a mat<span class=\"__14 _1189\"></span>chn<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>s- o<span class=\"__14 _1189\"></span>ch<span class=\"__14 _1189\"></span>/<span class=\"__14 _1191\"></span>el<span class=\"__14 _1189\"></span>ler p<span class=\"__14 _1189\"></span>res<span class=\"__14 _1189\"></span>tati<span class=\"__14 _1189\"></span>ons<span class=\"__14 _1189\"></span>ak<span class=\"__14 _1189\"></span>tie<span class=\"__14 _1189\"></span>r \u00e4r at<span class=\"__14 _1189\"></span>t denne \u00e4r<span class=\"__14 _1191\"></span> anst\u00e4lld<span class=\"__14 _1191\"></span> inom k<span class=\"__14 _1193\"></span>onc<span class=\"__14 _1189\"></span>ernen under<span class=\"__14 _1191\"></span> hela in<span class=\"__14 _1191\"></span>l\u00e5snings<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>perioden och u<span class=\"__14 _1191\"></span>nder denna<span class=\"__14 _1191\"></span> inl\u00e5sningsperiod har<span class=\"__14 _1191\"></span> beh\u00e5llit<span class=\"__14 _1191\"></span> sparaktierna<span class=\"__14 _1189\"></span>. Programme<span class=\"__14 _1191\"></span>t innefatt<span class=\"__14 _1191\"></span>ar tv\u00e5 k<span class=\"__14 _1191\"></span>ostnadst<span class=\"__14 _1191\"></span>ak. Det f<span class=\"__14 _1191\"></span>\u00f6rsta  <span class=\"__14 _1213\"></span>kostnads <span class=\"__14 _1213\"></span> tak<span class=\"__14 _1191\"></span>et \u00e4r beroende av i <span class=\"__14 _1191\"></span>vilken utstr<span class=\"__14 _1191\"></span>\u00e4ckning de finansiella Seop- specifika Outperform- <span class=\"__14 _1213\"></span>m\u00e5len \u00e4r uppfyllda, vilke<span class=\"__14 _1191\"></span>t begr\u00e4nsar Sk<span class=\"__14 _1191\"></span>anskas t<span class=\"__14 _1191\"></span>otala k<span class=\"__14 _1193\"></span>ostnad f\u00f6r respektiv<span class=\"__14 _1191\"></span>e inv<span class=\"__14 _1191\"></span>este<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>rings\u00e5r till 225\u2013<span class=\"__14 _1193\"></span>700 Mkr<span class=\"__14 _1193\"></span>, relaterat till upp<span class=\"__14 _1191\"></span>fyllelse av de finan<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>siella Seop-specifika  <span class=\"__14 _1213\"></span>Outp<span class=\"__14 _1189\"></span>erform-m\u00e5len p\u00e5 k<span class=\"__14 _1191\"></span>oncernniv\u00e5.<span class=\"__14 _1190\"> </span>Det f\u00f6r<span class=\"__14 _1191\"></span>sta k<span class=\"__14 _1191\"></span>ostnads <span class=\"__14 _1213\"></span>take<span class=\"__14 _1191\"></span>t juster<span class=\"__14 _1191\"></span>as i enlighet med k<span class=\"__14 _1191\"></span>onsument<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>prisindex med bas\u00e5r 201<span class=\"__14 _1191\"></span>9 f\u00f6r Seop 5. Det andr<span class=\"__14 _1191\"></span>a kos<span class=\"__14 _1191\"></span>tnadsta<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>ket inneb\u00e4r<span class=\"__14 _1191\"></span> att Skansk<span class=\"__14 _1191\"></span>as tot<span class=\"__14 _1191\"></span>ala kostnad f<span class=\"__14 _1193\"></span>\u00f6r respektive \u00e5r int<span class=\"__14 _1191\"></span>e f\u00e5r \u00f6<span class=\"__14 _1191\"></span>verstiga 15 pr<span class=\"__14 _1191\"></span>ocent av EBIT<span class=\"__14 _1191\"></span> p\u00e5 koncernniv\u00e5. De<span class=\"__14 _1191\"></span>t faktisk<span class=\"__14 _1191\"></span>a kos<span class=\"__14 _1191\"></span>tnads <span class=\"__14 _1213\"></span>taket \u00e4r<span class=\"__14 _1191\"></span> det l\u00e4gst<span class=\"__14 _1191\"></span>a av de b\u00e5da kostnads-<span class=\"__14 _1190\"> </span>tak<span class=\"__14 _1191\"></span>en. Kos<span class=\"__14 _1191\"></span>tnaderna f\u00f6r tidigar<span class=\"__14 _1191\"></span>e \u00e5rs aktiesparutfall ing\u00e5r<span class=\"__14 _1191\"></span> i de resultatm\u00e5l s<span class=\"__14 _1191\"></span>om fastst<span class=\"__14 _1191\"></span>\u00e4lls \u00e5rligen. Ut\u00f6<span class=\"__14 _1191\"></span>ver k<span class=\"__14 _1191\"></span>ostnads <span class=\"__14 _1213\"></span>taken begr\u00e4nsas \u00e4ven de<span class=\"__14 _1191\"></span>t ant<span class=\"__14 _1191\"></span>al aktier som f<span class=\"__14 _1191\"></span>\u00e5r \u00f6v<span class=\"__14 _1191\"></span>erl\u00e5tas till  <span class=\"__14 _1213\"></span>deltagarna inom ramen f\u00f6r<span class=\"__14 _1191\"></span> det tre\u00e5riga pr<span class=\"__14 _1191\"></span>ogrammet till 12 000 000 aktier<span class=\"__14 _1193\"></span>. Ant<span class=\"__14 _1191\"></span>alet emitter<span class=\"__14 _1191\"></span>ade aktier k<span class=\"__14 _1191\"></span>ommer in<span class=\"__14 _1191\"></span>te att f\u00f6r<span class=\"__14 _1191\"></span>\u00e4ndras utan utskiftningen av<span class=\"__14 _1191\"></span> matchnings- och pres<span class=\"__14 _1191\"></span>ta<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>tionsaktier m\u00f6ts av<span class=\"__14 _1191\"></span> \u00e5terk<span class=\"__14 _1191\"></span>\u00f6pta ak<span class=\"__14 _1191\"></span>tier<span class=\"__14 _1193\"></span>. I tab<span class=\"__14 _1189\"></span>ell p<span class=\"__14 _1189\"></span>\u00e5 sid<span class=\"__14 _1189\"></span>an 18<span class=\"__14 _1189\"></span>3 vi<span class=\"__14 _1189\"></span>sas d<span class=\"__14 _1189\"></span>en p<span class=\"__14 _1189\"></span>rel<span class=\"__14 _1189\"></span>imin<span class=\"__14 _1189\"></span>\u00e4ra m<span class=\"__14 _1189\"></span>\u00e5l<span class=\"__14 _1189\"></span>uppf<span class=\"__14 _1189\"></span>yl<span class=\"__14 _1189\"></span>le<span class=\"__14 _1189\"></span>lse<span class=\"__14 _1189\"></span>n i Se<span class=\"__14 _1189\"></span>op 5 202<span class=\"__14 _1189\"></span>2 f\u00f6r re<span class=\"__14 _1189\"></span>sp<span class=\"__14 _1189\"></span>ek<span class=\"__14 _1189\"></span>tive ve<span class=\"__14 _1189\"></span>rks<span class=\"__14 _1189\"></span>amh<span class=\"__14 _1189\"></span>et<span class=\"__14 _1189\"></span>sgr<span class=\"__14 _1189\"></span>en<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span>Ino<span class=\"__14 _1189\"></span>m Ska<span class=\"__14 _1189\"></span>nska<span class=\"__14 _1189\"></span>konc<span class=\"__14 _1189\"></span>ern<span class=\"__14 _1189\"></span>en tot<span class=\"__14 _1189\"></span>alt de<span class=\"__14 _1189\"></span>lto<span class=\"__14 _1189\"></span>g cir<span class=\"__14 _1189\"></span>ka 42 (4<span class=\"__14 _1191\"></span>1) pro<span class=\"__14 _1189\"></span>ce<span class=\"__14 _1189\"></span>nt av fa<span class=\"__14 _1189\"></span>st  <span class=\"__14 _1192\"></span>ans<span class=\"__14 _1189\"></span>t\u00e4l<span class=\"__14 _1189\"></span>lda i p<span class=\"__14 _1189\"></span>rog<span class=\"__14 _1189\"></span>ram<span class=\"__14 _1189\"></span>met S<span class=\"__14 _1189\"></span>eo<span class=\"__14 _1189\"></span>p 5 2022<span class=\"__14 _1189\"></span>. Den tot<span class=\"__14 _1191\"></span>ala kos<span class=\"__14 _1191\"></span>tnaden exklusive sociala avgift<span class=\"__14 _1191\"></span>er g\u00e4llande Seop 5 f\u00f6r in<span class=\"__14 _1191\"></span>vest<span class=\"__14 _1191\"></span>eringar under 20<span class=\"__14 _1191\"></span>20-2022 bed\u00f6ms prelimi-<span class=\"__14 _1190\"> </span>n\u00e4rt uppg\u00e5 till 1 518 Mkr var<span class=\"__14 _1191\"></span>av 339 Mkr har<span class=\"__14 _1191\"></span> kostnads<span class=\"__14 _1191\"></span> <span class=\"__14 _1213\"></span>f<span class=\"__14 _1189\"></span>\u00f6r<span class=\"__14 _1189\"></span>ts 2020<span class=\"__14 _1189\"></span>-2021<span class=\"__14 _1189\"></span>, me<span class=\"__14 _1189\"></span>dan ko<span class=\"__14 _1189\"></span>stn<span class=\"__14 _1189\"></span>ad<span class=\"__14 _1189\"></span>en f\u00f6r 2<span class=\"__14 _1189\"></span>022 up<span class=\"__14 _1189\"></span>pg<span class=\"__14 _1189\"></span>\u00e5r til<span class=\"__14 _1189\"></span>l 429 M<span class=\"__14 _1189\"></span>kr. \u00c5ters<span class=\"__14 _1189\"></span>t\u00e5e<span class=\"__14 _1189\"></span>nde ko<span class=\"__14 _1189\"></span>stn<span class=\"__14 _1189\"></span>ad f\u00f6<span class=\"__14 _1189\"></span>r Se<span class=\"__14 _1189\"></span>op 5 fr<span class=\"__14 _1189\"></span>am til<span class=\"__14 _1189\"></span>l oc<span class=\"__14 _1189\"></span>h med 2025 b<span class=\"__14 _1189\"></span>ed<span class=\"__14 _1189\"></span>\u00f6ms t<span class=\"__14 _1189\"></span>ill 750 M<span class=\"__14 _1189\"></span>kr. Uts<span class=\"__14 _1189\"></span>p\u00e4<span class=\"__14 _1189\"></span>dni<span class=\"__14 _1189\"></span>ng<span class=\"__14 _1189\"></span>sef<span class=\"__14 _1189\"></span>fek<span class=\"__14 _1189\"></span>te<span class=\"__14 _1189\"></span>n till o<span class=\"__14 _1189\"></span>ch m<span class=\"__14 _1189\"></span>ed 20<span class=\"__14 _1189\"></span>22 g\u00e4<span class=\"__14 _1189\"></span>lla<span class=\"__14 _1189\"></span>nde S<span class=\"__14 _1189\"></span>eo<span class=\"__14 _1189\"></span>p 5 f\u00f6r p<span class=\"__14 _1189\"></span>rog<span class=\"__14 _1189\"></span>ram<span class=\"__14 _1189\"></span>met 20<span class=\"__14 _1189\"></span>22 be<span class=\"__14 _1189\"></span>r\u00e4k<span class=\"__14 _1189\"></span>na<span class=\"__14 _1189\"></span>s till 2 8<span class=\"__14 _1189\"></span>85 0<span class=\"__14 _1189\"></span>39 akt<span class=\"__14 _1189\"></span>ier e<span class=\"__14 _1189\"></span>lle<span class=\"__14 _1189\"></span>r 0,70 pr<span class=\"__14 _1189\"></span>oc<span class=\"__14 _1189\"></span>ent av a<span class=\"__14 _1189\"></span>ntal<span class=\"__14 _1189\"></span>et ute<span class=\"__14 _1189\"></span>st\u00e5<span class=\"__14 _1189\"></span>end<span class=\"__14 _1189\"></span>e Skan<span class=\"__14 _1189\"></span>ska B<span class=\"__14 _1189\"></span>-<span class=\"__14 _1189\"></span>ak<span class=\"__14 _1189\"></span>tie<span class=\"__14 _1189\"></span>r. Ma<span class=\"__14 _1189\"></span>xim<span class=\"__14 _1189\"></span>al ut<span class=\"__14 _1189\"></span>sp<span class=\"__14 _1189\"></span>\u00e4dn<span class=\"__14 _1189\"></span>ing f\u00f6<span class=\"__14 _1189\"></span>r pro<span class=\"__14 _1189\"></span>gra<span class=\"__14 _1189\"></span>mm<span class=\"__14 _1189\"></span>et 2022 b<span class=\"__14 _1189\"></span>ed<span class=\"__14 _1189\"></span>\u00f6m<span class=\"__14 _1189\"></span>s till 7 722 60<span class=\"__14 _1189\"></span>8 ak<span class=\"__14 _1189\"></span>tie<span class=\"__14 _1189\"></span>r ell<span class=\"__14 _1189\"></span>er 1<span class=\"__14 _1189\"></span>,8<span class=\"__14 _1189\"></span>4 pr<span class=\"__14 _1189\"></span>oce<span class=\"__14 _1189\"></span>nt<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span>Sk<span class=\"__14 _1191\"></span>ansk<span class=\"__14 _1193\"></span>a Employee Ownership Pr<span class=\"__14 _1191\"></span>ogram - koncernledning<span class=\"__14 _1190\"> </span>Antal ak<span class=\"__14 _1191\"></span>tier och v\u00e4r<span class=\"__14 _1191\"></span>de av aktier <span class=\"__14 _1191\"></span>Tkr<span class=\"__14 _1190\"> </span>Ant<span class=\"__14 _1189\"></span>al  f\u00f6rv\u00e4rvade sparak<span class=\"__14 _1189\"></span>tier<span class=\"__14 _1190\"> </span>1)<span class=\"__14 _1190\"> </span>V<span class=\"__14 _1191\"></span>\u00e4rde av <span class=\"ls0_14 ws2_14\"> </span>f\u00f6rv\u00e4rvade sparak<span class=\"__14 _1189\"></span>tier<span class=\"__14 _1190\"> </span>2)<span class=\"__14 _1190\"> </span>Ant<span class=\"__14 _1189\"></span>al  tilldelade a<span class=\"__14 _1191\"></span>ktier\u00e4tter<span class=\"__14 _1190\"> </span>3)<span class=\"__14 _1190\"> </span>V<span class=\"__14 _1191\"></span>\u00e4rde av <span class=\"ls0_14 ws2_14\"> </span>tilldelade a<span class=\"__14 _1191\"></span>ktier\u00e4tter<span class=\"__14 _1190\"> </span>4)<span class=\"__14 _1190\"> </span>Ant<span class=\"__14 _1189\"></span>al  utskiftade aktier<span class=\"__14 _1190\"> </span>5)<span class=\"__14 _1190\"> </span>V<span class=\"__14 _1191\"></span>\u00e4rde av <span class=\"ls0_14 ws2_14\"> </span>utskiftade aktier<span class=\"__14 _1190\"> </span>6)<span class=\"__14 _1190\"> </span>2022<span class=\"__14 _3d_10\"> </span>2021<span class=\"__14 _3e_10\"> </span>2022<span class=\"__14 _3d_10\"> </span>2021<span class=\"__14 _3e_10\"> </span>2022<span class=\"__14 _3d_10\"> </span>2021<span class=\"__14 _3e_10\"> </span>2022<span class=\"__14 _3d_10\"> </span>2021<span class=\"__14 _3e_10\"> </span>2022<span class=\"__14 _3d_10\"> </span>2021<span class=\"__14 _3e_10\"> </span>2022<span class=\"__14 _3d_10\"> </span>2021<span class=\"__14 _1190\"> </span>VD och Koncernche<span class=\"__14 _1191\"></span>f <span class=\"ff1_14 ls0_14 ws2_14\"> </span>Anders Danielsson<span class=\"__14 _1240\"> </span>7 834<span class=\"__14 _4b_8\"> </span>5 729<span class=\"__14 _3e_10\"> </span>1 293<span class=\"__14 _4a_10\"> </span>1 342<span class=\"__14 _1241\"> </span>47 004<span class=\"__14 _4c_8\"> </span><span class=\"lsc_14 ws5_14\">34<span class=\"__14 _1189\"></span> 372<span class=\"__14 _4a_10\"> </span></span>7 756<span class=\"__14 _1231\"> </span>8 050<span class=\"__14 _1230\"> </span>37 741<span class=\"__14 _2a_11\"> </span><span class=\"ls0_14 ws2_14\">0<span class=\"__14 _4b_8\"> </span><span class=\"ls2a_11 wse_14\">6 2<span class=\"__14 _1189\"></span>27<span class=\"__14 _1e_12\"> </span></span>0<span class=\"__14 _1190\"> </span></span>\u00d6vrig koncernledning<span class=\"__14 _1191\"></span><span class=\"ff1_14 ls0_14 ws2_14\">  </span>(6 personer)<span class=\"__14 _1190\"> </span>7)<span class=\"__14 _1190\"> </span>20 912<span class=\"__14 _1236\"> </span>13 229<span class=\"__14 _1232\"> </span>3 450<span class=\"__14 _1232\"> </span>3 098<span class=\"__14 _1242\"> </span>123 120<span class=\"__14 _1234\"> </span><span class=\"lsc_14 ws5_14\">79 372<span class=\"__14 _1236\"> </span></span>20 315<span class=\"__14 _1233\"> </span>18 589<span class=\"__14 _1236\"> </span>91 343<span class=\"__14 _1232\"> </span>3 886<span class=\"__14 _1233\"> </span>15 072<span class=\"__14 _1201\"> </span><span class=\"ws11_14\">910<span class=\"__14 _1190\"> </span></span>Summa<span class=\"__14 _1243\"> </span><span class=\"ls37_7 ws41_9\">28<span class=\"__14 _1195\"></span> 74<span class=\"__14 _1189\"></span>6<span class=\"__14 _1236\"> </span></span><span class=\"ws19_14\">18 957<span class=\"__14 _1232\"> </span>4 743<span class=\"__14 _1237\"> </span>4 44<span class=\"__14 _1189\"></span>0<span class=\"__14 _4d_8\"> </span>170 124<span class=\"__14 _1244\"> </span>113 7<span class=\"__14 _1191\"></span>43<span class=\"__14 _4c_8\"> </span>28 071<span class=\"__14 _1235\"> </span>26 639<span class=\"__14 _a_13\"> </span>129 084<span class=\"__14 _1232\"> </span>3 886<span class=\"__14 _4c_8\"> </span>21 299<span class=\"__14 _1245\"> </span><span class=\"ws11_14\">910<span class=\"__14 _1190\"> </span></span></span>1)  <span class=\"__14 _1213\"></span>Antalet sparaktier<span class=\"__14 _1191\"></span> som VD<span class=\"__14 _1191\"></span> och K<span class=\"__14 _1191\"></span>oncernchefen respektive<span class=\"__14 _1191\"></span> \u00f6vrig<span class=\"__14 _1191\"></span> koncernledn<span class=\"__14 _1191\"></span>ing har<span class=\"__14 _1191\"></span> invest<span class=\"__14 _1191\"></span>erat i<span class=\"__14 _1191\"></span> avseende r\u00e4k<span class=\"__14 _1191\"></span>enskaps\u00e5re<span class=\"__14 _1191\"></span>t.<span class=\"__14 _1190\"> </span>2) Ang<span class=\"__14 _1189\"></span>ive<span class=\"__14 _1189\"></span>t v\u00e4rd<span class=\"__14 _1189\"></span>e f\u00f6r 2<span class=\"__14 _1189\"></span>022 a<span class=\"__14 _1189\"></span>vse<span class=\"__14 _1189\"></span>r inve<span class=\"__14 _1189\"></span>ste<span class=\"__14 _1189\"></span>ra<span class=\"__14 _1189\"></span>de sp<span class=\"__14 _1189\"></span>ar<span class=\"__14 _1189\"></span>ak<span class=\"__14 _1189\"></span>tie<span class=\"__14 _1189\"></span>r avs<span class=\"__14 _1189\"></span>ee<span class=\"__14 _1189\"></span>nd<span class=\"__14 _1189\"></span>e r\u00e4ke<span class=\"__14 _1189\"></span>ns<span class=\"__14 _1189\"></span>kaps<span class=\"__14 _1189\"></span>\u00e5r<span class=\"__14 _1189\"></span>et 202<span class=\"__14 _1189\"></span>2, b<span class=\"__14 _1189\"></span>er\u00e4<span class=\"__14 _1189\"></span>kn<span class=\"__14 _1189\"></span>at me<span class=\"__14 _1189\"></span>d ak<span class=\"__14 _1189\"></span>tie<span class=\"__14 _1189\"></span>ku<span class=\"__14 _1189\"></span>rs p<span class=\"__14 _1189\"></span>er 30 d<span class=\"__14 _1189\"></span>ec<span class=\"__14 _1189\"></span>em<span class=\"__14 _1189\"></span>be<span class=\"__14 _1189\"></span>r 2022 (1<span class=\"__14 _1189\"></span>65 k<span class=\"__14 _1189\"></span>r). 3)<span class=\"__14 _1191\"></span>  <span class=\"__14 _1192\"></span>Antalet f<span class=\"__14 _1191\"></span>ramtida<span class=\"__14 _1191\"></span> prestationsaktier<span class=\"__14 _1191\"></span> som tilldela<span class=\"__14 _1191\"></span>ts VD och<span class=\"__14 _1191\"></span> Koncernchef<span class=\"__14 _1191\"></span>en respektive<span class=\"__14 _1191\"></span> \u00f6vrig<span class=\"__14 _1191\"></span> koncernledning<span class=\"__14 _1191\"></span> relatera<span class=\"__14 _1191\"></span>t till<span class=\"__14 _1191\"></span> inv<span class=\"__14 _1191\"></span>esterade spara<span class=\"__14 _1191\"></span>ktier avseende r<span class=\"__14 _1191\"></span>\u00e4kenska<span class=\"__14 _1191\"></span>ps\u00e5ret. Antale<span class=\"__14 _1191\"></span>t tilldelade<span class=\"__14 _1191\"></span> framt<span class=\"__14 _1191\"></span>ida presta<span class=\"__14 _1191\"></span>tionsaktier avseende<span class=\"__14 _1191\"></span> r\u00e4kensk<span class=\"__14 _1191\"></span>aps\u00e5ret<span class=\"__14 _1191\"></span> 2022 \u00e4<span class=\"__14 _1191\"></span>r prelimin\u00e4rt. <span class=\"ls0_14 ws2_14\"> </span>Det prelimi<span class=\"__14 _1191\"></span>n\u00e4ra utfal<span class=\"__14 _1191\"></span>let av<span class=\"__14 _1191\"></span> Outperform-m\u00e5len f\u00f6r 2<span class=\"__14 _1191\"></span>022 \u00e4r<span class=\"__14 _1191\"></span> 100<span class=\"__14 _1191\"></span> procent. Styrelsen beslut<span class=\"__14 _1191\"></span>ar om<span class=\"__14 _1191\"></span> det slutl<span class=\"__14 _1191\"></span>iga utfallet<span class=\"__14 _1193\"></span> ef<span class=\"__14 _1189\"></span>ter u<span class=\"__14 _1191\"></span>ppf\u00f6ljning<span class=\"__14 _1191\"></span> av v<span class=\"__14 _1191\"></span>erksamheten<span class=\"__14 _1191\"></span> under f\u00f6rst<span class=\"__14 _1191\"></span>a kvartalet<span class=\"__14 _1191\"></span> 2023. F<span class=\"__14 _1191\"></span>\u00f6r erh\u00e5l<span class=\"__14 _1191\"></span>lande av<span class=\"__14 _1191\"></span> prestationsaktier<span class=\"__14 _1191\"></span> f\u00f6ruts\u00e4tts ytterligare<span class=\"__14 _1191\"></span> tre \u00e5rs<span class=\"__14 _1191\"></span> tj\u00e4nstg\u00f6ring.<span class=\"__14 _1191\"></span> 4)<span class=\"__14 _1191\"></span> Angivet<span class=\"__14 _1191\"></span> v\u00e4rde<span class=\"__14 _1191\"></span> f\u00f6r 2<span class=\"__14 _1191\"></span>022 a<span class=\"__14 _1191\"></span>vser prelimin\u00e4<span class=\"__14 _1191\"></span>r tilldeln<span class=\"__14 _1191\"></span>ing av<span class=\"__14 _1191\"></span> framtida<span class=\"__14 _1191\"></span> prestationsa<span class=\"__14 _1191\"></span>ktier f\u00f6r<span class=\"__14 _1191\"></span> 2022<span class=\"__14 _1191\"></span> \u00e5rs inv<span class=\"__14 _1191\"></span>esterade spara<span class=\"__14 _1191\"></span>ktier<span class=\"__14 _1191\"></span>, ber\u00e4knat<span class=\"__14 _1191\"></span> med aktiekurs<span class=\"__14 _1191\"></span> per 30 december<span class=\"__14 _1191\"></span> 2022<span class=\"__14 _1191\"></span> (165<span class=\"__14 _1191\"></span> kr)<span class=\"__14 _1191\"></span>.<span class=\"__14 _1190\"> </span>5)<span class=\"__14 _1191\"></span> Antalet<span class=\"__14 _1191\"></span> aktier som<span class=\"__14 _1191\"></span> VD och K<span class=\"__14 _1193\"></span>onc<span class=\"__14 _1189\"></span>ernchefen<span class=\"__14 _1191\"></span> respektive \u00f6<span class=\"__14 _1191\"></span>vrig k<span class=\"__14 _1191\"></span>oncernledning, e<span class=\"__14 _1191\"></span>fter en<span class=\"__14 _1191\"></span> tre\u00e5rig in<span class=\"__14 _1191\"></span>l\u00e5sningsperiod, har<span class=\"__14 _1191\"></span> erh\u00e5llit<span class=\"__14 _1191\"></span> inom ramen<span class=\"__14 _1191\"></span> f\u00f6r de<span class=\"__14 _1191\"></span>t tidigar<span class=\"__14 _1191\"></span>e aktiesparprogrammet<span class=\"__14 _1191\"></span> Seop 4.<span class=\"__14 _1190\"> </span>6)<span class=\"__14 _1193\"></span> Angivet v\u00e4rde<span class=\"__14 _1191\"></span> f\u00f6r<span class=\"__14 _1191\"></span> 2022 a<span class=\"__14 _1191\"></span>vser utskiftade<span class=\"__14 _1191\"></span> aktier til<span class=\"__14 _1191\"></span>ldelade f\u00f6r<span class=\"__14 _1191\"></span> r\u00e4kensk<span class=\"__14 _1191\"></span>aps\u00e5ret 2<span class=\"__14 _1191\"></span>01<span class=\"__14 _1193\"></span>9,<span class=\"__14 _1191\"></span> ber\u00e4knat<span class=\"__14 _1191\"></span> med aktiekurs per<span class=\"__14 _1191\"></span> 30 december 2<span class=\"__14 _1191\"></span>022 (<span class=\"__14 _1191\"></span>165 kr<span class=\"__14 _1193\"></span>).<span class=\"__14 _1190\"> </span>7) Under<span class=\"__14 _1191\"></span> perioden 1<span class=\"__14 _1191\"></span> januari \u2013<span class=\"__14 _1191\"></span> 31<span class=\"__14 _1191\"></span> oktober 202<span class=\"__14 _1191\"></span>1, bestod \u00f6<span class=\"__14 _1191\"></span>vrig k<span class=\"__14 _1191\"></span>oncernledning<span class=\"__14 _1191\"></span> av fem<span class=\"__14 _1191\"></span> personer.<span class=\"__14 _1191\"></span> F\u00f6r<span class=\"__14 _1191\"></span> koncernledningsmedlemmar<span class=\"__14 _1191\"></span> som til<span class=\"__14 _1191\"></span>ltr\u00e4tt eller<span class=\"__14 _1191\"></span> fr\u00e5nt<span class=\"__14 _1191\"></span>r\u00e4tt under<span class=\"__14 _1191\"></span> \u00e5ret i<span class=\"__14 _1191\"></span>nkluderar t<span class=\"__14 _1191\"></span>abellen enbart aktier<span class=\"__14 _1191\"></span> relaterade<span class=\"__14 _1191\"></span> till peri<span class=\"__14 _1191\"></span>oden som k<span class=\"__14 _1191\"></span>oncernledningsmedlem.<span class=\"__14 _1190\"> </span>Koncern\u00f6<span class=\"__14 _1191\"></span>versikt<span class=\"__14 _1196\"> </span>V<span class=\"__14 _1191\"></span>erksamhe<span class=\"__14 _1191\"></span>t<span class=\"__14 _1197\"> </span>Bolagsstyrning<span class=\"__14 _1196\"> </span>H\u00e5llbarhet<span class=\"__14 _1198\"> </span><span class=\"ff2_14\">Finansiell information<span class=\"__14 _1190\"> </span></span>182 <span class=\"__14 _1199\"> </span><span class=\"fs3_14 ls0_14 ws2_14\">Skanska <span class=\"__14 _1191\"></span>\u00c5rs- och h\u00e5llbarhetsredovisning 20<span class=\"__14 _1191\"></span>22<span class=\"__14 _1190\"> </span></span>Finansiell analys  <span class=\"__14 _a_13\"> </span> Koncernr<span class=\"__14 _1191\"></span>esultat  <span class=\"__14 _a_13\"> </span> <span class=\"ff2_14\">Noter</span>  <span class=\"__14 _a_13\"> </span> Nya ers\u00e4ttningsrik<span class=\"__14 _1191\"></span>tlinjer <span class=\"__14 _a_13\"> </span>Revisionsber<span class=\"__14 _1191\"></span>\u00e4ttelse  <span class=\"__14 _a_13\"> </span> Revisorns h\u00e5llbarhe<span class=\"__14 _1191\"></span>tsrapport <span class=\"__14 _a_13\"> </span> K<span class=\"__14 _1191\"></span>vartalsinf<span class=\"__14 _1191\"></span>ormation  <span class=\"__14 _a_13\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__14 _1191\"></span>vest<span class=\"__14 _1191\"></span>erark<span class=\"__14 _1191\"></span>alender  <span class=\"__14 _a_13\"> </span> Adresser<span class=\"__14 _1190\"> </span>Not 38<span class=\"__14 _1189\"></span>.<span class=\"ff1_14 ls0_14 ws2_14\"> Arvode och ers\u00e4ttningar<span class=\"__14 _1191\"></span> till re<span class=\"__14 _1191\"></span>visorer<span class=\"__14 _1190\"> </span></span>EY<span class=\"__14 _1246\"> </span><span class=\"ls21_11 ws1f_14\">2022<span class=\"__14 _1217\"> </span>2021<span class=\"__14 _1190\"> </span></span>Revisionsuppdr<span class=\"__14 _1191\"></span>ag<span class=\"__14 _1247\"> </span><span class=\"ls3a_6 ws44_9\">67<span class=\"__14 _1222\"> </span><span class=\"ls1_14 wsb_14\">54<span class=\"__14 _1190\"> </span></span></span>Revisions<span class=\"__14 _1191\"></span>verksamhe<span class=\"__14 _1191\"></span>t ut\u00f6v<span class=\"__14 _1191\"></span>er re<span class=\"__14 _1191\"></span>visionsuppdraget<span class=\"__14 _1248\"> </span><span class=\"ls0_14 ws2_14\">2<span class=\"__14 _1249\"> </span>1<span class=\"__14 _1190\"> </span></span>Skatt<span class=\"__14 _1191\"></span>er\u00e5dgivning<span class=\"__14 _5a_9\"> </span><span class=\"ls0_14 ws2_14\">3<span class=\"__14 _2c_11\"> </span>5<span class=\"__14 _1190\"> </span></span>\u00d6vriga tj\u00e4nster<span class=\"__14 _5b_9\"> </span><span class=\"ls0_14 ws2_14\">1<span class=\"__14 _1249\"> </span>1<span class=\"__14 _1190\"> </span></span>Summa<span class=\"__14 _5c_9\"> </span><span class=\"ls8_14 ws8_14\">73<span class=\"__14 _5d_9\"> </span></span>61<span class=\"__14 _1190\"> </span>F\u00f6r moderbolaget uppgick under \u00e5ret arvode f\u00f6r<span class=\"__14 _1191\"></span> revisionsuppdrag till 7 Mkr<span class=\"__14 _1193\"></span>, revisionsverksamhet ut<span class=\"__14 _1191\"></span>\u00f6ver r<span class=\"__14 _1191\"></span>evisionsupp<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>dra<span class=\"__14 _1189\"></span>get t<span class=\"__14 _1189\"></span>ill 1 M<span class=\"__14 _1189\"></span>kr oc<span class=\"__14 _1189\"></span>h \u00f6vri<span class=\"__14 _1189\"></span>ga tj<span class=\"__14 _1189\"></span>\u00e4ns<span class=\"__14 _1189\"></span>ter t<span class=\"__14 _1189\"></span>ill 1 M<span class=\"__14 _1189\"></span>kr.<span class=\"__14 _1190\"> </span>Me<span class=\"__14 _1189\"></span>d revi<span class=\"__14 _1189\"></span>sio<span class=\"__14 _1189\"></span>ns<span class=\"__14 _1189\"></span>upp<span class=\"__14 _1189\"></span>dra<span class=\"__14 _1189\"></span>g avs<span class=\"__14 _1189\"></span>es l<span class=\"__14 _1189\"></span>ag<span class=\"__14 _1189\"></span>stad<span class=\"__14 _1189\"></span>ga<span class=\"__14 _1189\"></span>d revi<span class=\"__14 _1189\"></span>sio<span class=\"__14 _1189\"></span>n av \u00e5r<span class=\"__14 _1189\"></span>sr<span class=\"__14 _1189\"></span>ed<span class=\"__14 _1189\"></span>ovis<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>gen o<span class=\"__14 _1189\"></span>ch b<span class=\"__14 _1189\"></span>ok<span class=\"__14 _1189\"></span>f\u00f6r<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>en s<span class=\"__14 _1189\"></span>amt s<span class=\"__14 _1189\"></span>ty<span class=\"__14 _1189\"></span>rel<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>ns oc<span class=\"__14 _1189\"></span>h VD<span class=\"__14 _1189\"></span>ns f\u00f6<span class=\"__14 _1189\"></span>r<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>valtn<span class=\"__14 _1189\"></span>ing s<span class=\"__14 _1189\"></span>amt r<span class=\"__14 _1189\"></span>evis<span class=\"__14 _1189\"></span>ion o<span class=\"__14 _1189\"></span>ch a<span class=\"__14 _1189\"></span>nna<span class=\"__14 _1189\"></span>n gra<span class=\"__14 _1189\"></span>nsk<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>g ut<span class=\"__14 _1189\"></span>f\u00f6rd i e<span class=\"__14 _1189\"></span>nli<span class=\"__14 _1189\"></span>ghe<span class=\"__14 _1189\"></span>t me<span class=\"__14 _1189\"></span>d \u00f6vere<span class=\"__14 _1189\"></span>ns<span class=\"__14 _1189\"></span>komm<span class=\"__14 _1189\"></span>els<span class=\"__14 _1189\"></span>e el<span class=\"__14 _1189\"></span>ler a<span class=\"__14 _1189\"></span>vt<span class=\"__14 _1189\"></span>al. D<span class=\"__14 _1189\"></span>et<span class=\"__14 _1189\"></span>ta ink<span class=\"__14 _1189\"></span>lu<span class=\"__14 _1189\"></span>der<span class=\"__14 _1189\"></span>ar \u00f6vr<span class=\"__14 _1189\"></span>iga arb<span class=\"__14 _1189\"></span>et<span class=\"__14 _1189\"></span>sup<span class=\"__14 _1189\"></span>pgi<span class=\"__14 _1189\"></span>fte<span class=\"__14 _1189\"></span>r so<span class=\"__14 _1189\"></span>m det a<span class=\"__14 _1189\"></span>nkom<span class=\"__14 _1189\"></span>mer p<span class=\"__14 _1189\"></span>\u00e5 bo<span class=\"__14 _1189\"></span>la<span class=\"__14 _1189\"></span>get<span class=\"__14 _1189\"></span>s revi<span class=\"__14 _1189\"></span>so<span class=\"__14 _1189\"></span>r att u<span class=\"__14 _1189\"></span>tf\u00f6<span class=\"__14 _1189\"></span>ra sa<span class=\"__14 _1189\"></span>mt r\u00e5<span class=\"__14 _1189\"></span>dgi<span class=\"__14 _1189\"></span>vni<span class=\"__14 _1189\"></span>ng el<span class=\"__14 _1189\"></span>ler a<span class=\"__14 _1189\"></span>nna<span class=\"__14 _1189\"></span>t bitr<span class=\"__14 _1189\"></span>\u00e4de s<span class=\"__14 _1189\"></span>om f\u00f6<span class=\"__14 _1189\"></span>ran<span class=\"__14 _1189\"></span>le<span class=\"__14 _1189\"></span>ds av iakttagel<span class=\"__14 _1189\"></span>ser vid s\u00e5dan granskning eller genomf\u00f6randet<span class=\"__14 _1191\"></span> av s\u00e5dana \u00f6vriga arbetsuppgifter<span class=\"__14 _1191\"></span>.<span class=\"__14 _1190\"> </span>Med \u00f6vriga tj\u00e4nster av<span class=\"__14 _1191\"></span>ses r\u00e5dgivning avseende redovisningsfr\u00e5gor,<span class=\"__14 _1191\"></span> r\u00e5dgivning vid avyttring och f\u00f6rv\u00e4r<span class=\"__14 _1189\"></span>v av v<span class=\"__14 _1191\"></span>erksamheter sam<span class=\"__14 _1189\"></span>t r\u00e5d<span class=\"__14 _1189\"></span>giv<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>g kri<span class=\"__14 _1189\"></span>ng pr<span class=\"__14 _1189\"></span>oc<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>ser o<span class=\"__14 _1189\"></span>ch i<span class=\"__14 _1189\"></span>nter<span class=\"__14 _1189\"></span>n kontro<span class=\"__14 _1189\"></span>ll<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span>N<span class=\"__14 _1195\"></span>o<span class=\"__14 _1195\"></span>t<span class=\"__14 _1195\"></span> 3<span class=\"__14 _1189\"></span>9.<span class=\"__14 _1195\"></span><span class=\"ff1_14 ls0_14 ws2_14\"> Upplysningar om tr<span class=\"__14 _1191\"></span>ansaktioner<span class=\"__14 _1191\"></span> med n\u00e4rst<span class=\"__14 _1191\"></span>\u00e5ende </span>Upplysningar<span class=\"__14 _1191\"></span> om n\u00e4rst\u00e5ender<span class=\"__14 _1191\"></span>elationer<span class=\"__14 _1193\"></span>, transaktioner<span class=\"__14 _1191\"></span> med n\u00e4rst\u00e5ende<span class=\"__14 _1191\"></span> och ut<span class=\"__14 _1191\"></span>est\u00e5ende mella<span class=\"__14 _1191\"></span>nhavanden<span class=\"__14 _1191\"></span> l\u00e4mnas enli<span class=\"__14 _1191\"></span>gt IAS 24, s<span class=\"__14 _1189\"></span>e not 1<span class=\"__14 _1189\"></span>. F\u00f6r i<span class=\"__14 _1189\"></span>nfor<span class=\"__14 _1189\"></span>mat<span class=\"__14 _1189\"></span>ion o<span class=\"__14 _1189\"></span>m pla<span class=\"__14 _1189\"></span>ce<span class=\"__14 _1189\"></span>rin<span class=\"__14 _1189\"></span>gar i S<span class=\"__14 _1189\"></span>kan<span class=\"__14 _1189\"></span>skas j<span class=\"__14 _1189\"></span>oint ve<span class=\"__14 _1189\"></span>ntur<span class=\"__14 _1189\"></span>es o<span class=\"__14 _1189\"></span>ch int<span class=\"__14 _1189\"></span>res<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>f\u00f6re<span class=\"__14 _1189\"></span>tag, s<span class=\"__14 _1189\"></span>e not 2<span class=\"__14 _1189\"></span>0 B. N<span class=\"__14 _1189\"></span>ed<span class=\"__14 _1189\"></span>an re<span class=\"__14 _1189\"></span>dovi<span class=\"__14 _1189\"></span><span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>sas transaktioner<span class=\"__14 _1193\"></span> m<span class=\"__14 _1189\"></span>ed dessa n\u00e4rst<span class=\"__14 _1191\"></span>\u00e5ende.<span class=\"__14 _1190\"> </span>T<span class=\"__14 _1193\"></span>ransaktioner med joint <span class=\"__14 _1191\"></span>ven<span class=\"__14 _1191\"></span>tures<span class=\"__14 _5e_8\"> </span><span class=\"ls21_11 ws1f_14\">2022<span class=\"__14 _1217\"> </span>2021<span class=\"__14 _1190\"> </span></span>F<span class=\"__14 _1191\"></span>\u00f6rs\u00e4ljning till joint v<span class=\"__14 _1191\"></span>entur<span class=\"__14 _1191\"></span>es<span class=\"__14 _5f_8\"> </span><span class=\"ls3a_6 ws20_14\"> 675<span class=\"__14 _1189\"></span> <span class=\"__14 _1210\"> </span><span class=\"ls3c_6 ws30_11\"> 976<span class=\"__14 _1189\"></span> </span></span>Ink\u00f6p fr<span class=\"__14 _1191\"></span>\u00e5n joint v<span class=\"__14 _1191\"></span>entur<span class=\"__14 _1191\"></span>es<span class=\"__14 _1250\"> </span><span class=\"ls0_14 ws3a_10\"> 122 <span class=\"__14 _3a_9\"> </span></span> 112 R\u00e4n<span class=\"__14 _1191\"></span>tein<span class=\"__14 _1191\"></span>t\u00e4kt<span class=\"__14 _1191\"></span>er fr\u00e5n join<span class=\"__14 _1191\"></span>t ven<span class=\"__14 _1193\"></span>tures<span class=\"__14 _1251\"> </span><span class=\"ls9_14 ws41_9\">128<span class=\"__14 _1190\"> </span></span>Utdelning fr\u00e5n join<span class=\"__14 _1193\"></span>t ventures<span class=\"__14 _1252\"> </span> 504 <span class=\"__14 _1253\"> </span><span class=\"ls3d_6 ws46_9\"> 74<span class=\"__14 _1189\"></span>2 </span>F<span class=\"__14 _1191\"></span>ordringar hos join<span class=\"__14 _1191\"></span>t ven<span class=\"__14 _1191\"></span>tures<span class=\"__14 _1252\"> </span> 106 <span class=\"__14 _2a_11\"> </span><span class=\"ls0_14 ws3a_10\"> 50 </span>T<span class=\"__14 _1193\"></span>ransaktioner med intr<span class=\"__14 _1191\"></span>essef\u00f6r<span class=\"__14 _1191\"></span>etag<span class=\"__14 _1254\"> </span><span class=\"ls21_11 ws1f_14\">2022<span class=\"__14 _1217\"> </span>2021<span class=\"__14 _1190\"> </span></span>F<span class=\"__14 _1191\"></span>ordringar hos in<span class=\"__14 _1191\"></span>tressef<span class=\"__14 _1193\"></span>\u00f6retag<span class=\"__14 _1255\"> </span><span class=\"lsc_14 ws29_13\">37<span class=\"__14 _1190\"> </span></span>Skulder till intr<span class=\"__14 _1191\"></span>essef<span class=\"__14 _1191\"></span>\u00f6ret<span class=\"__14 _1191\"></span>ag<span class=\"__14 _1256\"> </span><span class=\"ws11_14\">11<span class=\"__14 _1190\"> </span></span>F\u00f6r inf<span class=\"__14 _1189\"></span>orm<span class=\"__14 _1189\"></span>atio<span class=\"__14 _1189\"></span>n om e<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>\u00e4tt<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>gar o<span class=\"__14 _1189\"></span>ch tr<span class=\"__14 _1189\"></span>ans<span class=\"__14 _1189\"></span>ak<span class=\"__14 _1189\"></span>tio<span class=\"__14 _1189\"></span>ne<span class=\"__14 _1189\"></span>r me<span class=\"__14 _1189\"></span>d led<span class=\"__14 _1189\"></span>and<span class=\"__14 _1189\"></span>e be<span class=\"__14 _1189\"></span>fat<span class=\"__14 _1189\"></span>tnin<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>hava<span class=\"__14 _1189\"></span>re se n<span class=\"__14 _1189\"></span>ot 37<span class=\"__14 _1193\"></span>. U<span class=\"__14 _1189\"></span>t\u00f6ver va<span class=\"__14 _1189\"></span>d som a<span class=\"__14 _1189\"></span>ngi<span class=\"__14 _1189\"></span>vit<span class=\"__14 _1189\"></span>s <span class=\"ws2_14\"> </span>i not<span class=\"__14 _1191\"></span> 37 ha<span class=\"__14 _1191\"></span>r inga<span class=\"__14 _1191\"></span> transaktioner med<span class=\"__14 _1191\"></span> n\u00e4rst\u00e5ende fysisk<span class=\"__14 _1191\"></span>a personer \u00e4g<span class=\"__14 _1191\"></span>t rum.<span class=\"__14 _1190\"> </span>Fredr<span class=\"__14 _1189\"></span>ik Lun<span class=\"__14 _1189\"></span>db<span class=\"__14 _1189\"></span>erg<span class=\"__14 _1189\"></span>, st<span class=\"__14 _1189\"></span>yre<span class=\"__14 _1189\"></span>ls<span class=\"__14 _1189\"></span>ele<span class=\"__14 _1189\"></span>da<span class=\"__14 _1189\"></span>mot i m<span class=\"__14 _1189\"></span>od<span class=\"__14 _1189\"></span>erb<span class=\"__14 _1189\"></span>ola<span class=\"__14 _1189\"></span>ge<span class=\"__14 _1189\"></span>t, in<span class=\"__14 _1189\"></span>klu<span class=\"__14 _1189\"></span>sive b<span class=\"__14 _1189\"></span>ol<span class=\"__14 _1189\"></span>ag oc<span class=\"__14 _1189\"></span>h ma<span class=\"__14 _1189\"></span>ka, ha<span class=\"__14 _1189\"></span>r ett b<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>t\u00e4m<span class=\"__14 _1189\"></span>man<span class=\"__14 _1189\"></span>de inf<span class=\"__14 _1189\"></span>ly<span class=\"__14 _1189\"></span>tan<span class=\"__14 _1189\"></span>de \u00f6ver Lundberggruppen. Under<span class=\"__14 _1191\"></span> 2022<span class=\"__14 _1191\"></span> har L<span class=\"__14 _1191\"></span>undberggruppen ge<span class=\"__14 _1191\"></span>tt Skansk<span class=\"__14 _1191\"></span>a b<span class=\"__14 _1191\"></span>yggent<span class=\"__14 _1191\"></span>reprenad <span class=\"__14 _1213\"></span>uppdrag om<span class=\"__14 _1191\"></span> <span class=\"ls0_14 ws2_14\"> </span>12 (3) Mk<span class=\"__14 _1189\"></span>r. Oms<span class=\"__14 _1189\"></span>\u00e4tt<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>gen h<span class=\"__14 _1189\"></span>ar un<span class=\"__14 _1189\"></span>de<span class=\"__14 _1189\"></span>r \u00e5ret u<span class=\"__14 _1189\"></span>pp<span class=\"__14 _1189\"></span>g\u00e5t<span class=\"__14 _1189\"></span>t til<span class=\"__14 _1189\"></span>l 11 (1) Mk<span class=\"__14 _1189\"></span>r och t<span class=\"__14 _1189\"></span>otal ut<span class=\"__14 _1189\"></span>g\u00e5e<span class=\"__14 _1189\"></span>nd<span class=\"__14 _1189\"></span>e ord<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>stoc<span class=\"__14 _1189\"></span>k var 2 (2) Mk<span class=\"__14 _1189\"></span>r.  Skan<span class=\"__14 _1189\"></span>ska<span class=\"__14 _1189\"></span>s pen<span class=\"__14 _1189\"></span>si<span class=\"__14 _1189\"></span>ons<span class=\"__14 _1189\"></span>st<span class=\"__14 _1189\"></span>ift<span class=\"__14 _1189\"></span>els<span class=\"__14 _1189\"></span>er di<span class=\"__14 _1189\"></span>rek<span class=\"__14 _1189\"></span>t\u00e4<span class=\"__14 _1189\"></span>ger 0 (0) ak<span class=\"__14 _1189\"></span>ti<span class=\"__14 _1189\"></span>er i Ska<span class=\"__14 _1189\"></span>nska<span class=\"__14 _1189\"></span>. De<span class=\"__14 _1189\"></span>t fin<span class=\"__14 _1189\"></span>ns e<span class=\"__14 _1189\"></span>n obe<span class=\"__14 _1189\"></span>tyd<span class=\"__14 _1189\"></span>lig a<span class=\"__14 _1189\"></span>nde<span class=\"__14 _1189\"></span>l ind<span class=\"__14 _1189\"></span>ire<span class=\"__14 _1189\"></span>kt \u00e4<span class=\"__14 _1189\"></span>gd<span class=\"__14 _1189\"></span>a ak<span class=\"__14 _1189\"></span>tie<span class=\"__14 _1189\"></span>r via inv<span class=\"__14 _1191\"></span>esteringar<span class=\"__14 _1191\"></span> i olik<span class=\"__14 _1191\"></span>a f<span class=\"__14 _1191\"></span>onder<span class=\"__14 _1191\"></span>. Under<span class=\"__14 _1191\"></span> 2022<span class=\"__14 _1191\"></span> har inga<span class=\"__14 _1191\"></span> transaktioner<span class=\"__14 _1191\"></span> skett<span class=\"__14 _1191\"></span> med Ska<span class=\"__14 _1191\"></span>nskas<span class=\"__14 _1191\"></span> pensionsstiftelser<span class=\"__14 _1191\"></span>.<span class=\"__14 _1190\"> </span>Skansk<span class=\"__14 _1191\"></span>a har erh\u00e5llit gott<span class=\"__14 _1191\"></span>g\u00f6relser fr<span class=\"__14 _1191\"></span>\u00e5n pensionsstiftelserna och debit<span class=\"__14 _1191\"></span>ering har ske<span class=\"__14 _1191\"></span>tt f\u00f6r andr<span class=\"__14 _1191\"></span>a tj\u00e4nster<span class=\"__14 _1191\"></span> utf\u00f6r<span class=\"__14 _1191\"></span>da av Skansk<span class=\"__14 _1191\"></span>a. <span class=\"ws2_14\"> </span>F\u00f6r inf<span class=\"__14 _1189\"></span>orm<span class=\"__14 _1189\"></span>atio<span class=\"__14 _1189\"></span>n om S<span class=\"__14 _1189\"></span>kans<span class=\"__14 _1189\"></span>kas p<span class=\"__14 _1189\"></span>ens<span class=\"__14 _1189\"></span>ion<span class=\"__14 _1189\"></span>ss<span class=\"__14 _1189\"></span>tif<span class=\"__14 _1189\"></span>tel<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>r<span class=\"__14 _1191\"></span>, se n<span class=\"__14 _1189\"></span>ot 28. Samtliga transaktioner har skett p\u00e5 marknadsm\u00e4ssiga villkor<span class=\"__14 _1190\"> </span><span class=\"__14 _1191\"></span>.<span class=\"__14 _1190\"> </span>Finansiella m\u00e5l f\u00f6r<span class=\"__14 _1191\"></span> aktiesparprogrammet Seop 5, 202<span class=\"__14 _1191\"></span>2<span class=\"__14 _1190\"> </span>1)<span class=\"__14 _1190\"> </span>Vinstm\u00e5tt<span class=\"__14 _e_14\"> </span>Startpunkt<span class=\"__14 _f_14\"> </span>Outperform<span class=\"__14 _1200\"> </span>Utfall<span class=\"__14 _1190\"> </span>Uppfyllande-<span class=\"ls0_14 ws2_14\"> </span>grad<span class=\"__14 _1190\"> </span>2)<span class=\"__14 _1190\"> </span>K<span class=\"__14 _1191\"></span>oncernen<span class=\"__14 _1201\"> </span><span class=\"ff1_14 ws13_14\">Resultat per<span class=\"__14 _1191\"></span> aktie, kr<span class=\"__14 _1190\"> </span></span>3)<span class=\"__14 _1190\"> </span>1<span class=\"__14 _1195\"></span>7,<span class=\"__14 _1195\"></span>3<span class=\"__14 _1211\"> </span><span class=\"ls11_14 ws11_14\">18,2<span class=\"__14 _1226\"> </span>18,6<span class=\"__14 _1218\"> </span>100%<span class=\"__14 _1190\"> </span></span>Byggv<span class=\"__14 _1191\"></span>erksamhet<span class=\"__14 _1205\"> </span><span class=\"ff1_14 ws13_14\">R\u00f6rels<span class=\"__14 _1191\"></span>eresultat, Mdr kr<span class=\"__14 _2c_11\"> </span><span class=\"ls1f_13 ws1d_14\">4<span class=\"__14 _1189\"></span>,7<span class=\"__14 _1207\"> </span></span><span class=\"ws11_14\">5,5<span class=\"__14 _1a_13\"> </span>5,8<span class=\"__14 _3a_9\"> </span><span class=\"ls1d_13 ws1b_14\">93<span class=\"__14 _1189\"></span>%<span class=\"__14 _1190\"> </span></span></span></span>Bostadsutveckling<span class=\"__14 _1191\"></span> <span class=\"__14 _1b_12\"> </span><span class=\"ff1_14 ws13_14\">R\u00f6rels<span class=\"__14 _1191\"></span>eresultat, Mdr kr<span class=\"__14 _1257\"> </span><span class=\"ls1f_13 ws1d_14\">1,7<span class=\"__14 _1207\"> </span><span class=\"ls20_11 ws1e_14\">2,0<span class=\"__14 _1c_13\"> </span>1<span class=\"__14 _1189\"></span>,0<span class=\"__14 _1258\"> </span></span></span><span class=\"ws11_14\">6%<span class=\"__14 _1190\"> </span></span></span>A<span class=\"__14 _1191\"></span>vkastning p\u00e5 s<span class=\"__14 _1191\"></span>ysselsatt kapit<span class=\"__14 _1191\"></span>al, %<span class=\"__14 _1190\"> </span>4)<span class=\"__14 _1190\"> </span>8<span class=\"__14 _1259\"> </span><span class=\"ls11_14 ws11_14\">13<span class=\"__14 _1222\"> </span><span class=\"ls3f_6 ws48_7\">-1<span class=\"__14 _1208\"> </span></span>44%<span class=\"__14 _1190\"> </span></span>K<span class=\"__14 _1191\"></span>ommersiell fastighe<span class=\"__14 _1191\"></span>tsutveckling<span class=\"__14 _1190\"> </span>R\u00f6rels<span class=\"__14 _1191\"></span>eresultat, Mdr kr<span class=\"__14 _2d_10\"> </span><span class=\"ws11_14\">2,3<span class=\"__14 _1a_13\"> </span>2,8<span class=\"__14 _1a_13\"> </span><span class=\"ls1c_13 ws1a_14\">2<span class=\"__14 _1195\"></span>,9<span class=\"__14 _3a_9\"> </span></span>34%<span class=\"__14 _1190\"> </span></span>Uthyrning, tusen<span class=\"__14 _1191\"></span>tal, kvm 5)<span class=\"__14 _1190\"> </span>69<span class=\"__14 _1211\"> </span><span class=\"ls11_14 ws11_14\">290<span class=\"__14 _1210\"> </span>135<span class=\"__14 _3a_9\"> </span>33%<span class=\"__14 _1190\"> </span></span>1) F<span class=\"__14 _1191\"></span>\u00f6r ytterligare<span class=\"__14 _1191\"></span> informa<span class=\"__14 _1191\"></span>tion se<span class=\"__14 _1191\"></span> tabellen F<span class=\"__14 _1191\"></span>inansiella m\u00e5l<span class=\"__14 _1191\"></span> f\u00f6r r<span class=\"__14 _1191\"></span>\u00f6rlig k<span class=\"__14 _1191\"></span>ontan<span class=\"__14 _1191\"></span>ters\u00e4ttning 2<span class=\"__14 _1191\"></span>022 p\u00e5<span class=\"__14 _1191\"></span> sidan 1<span class=\"__14 _1191\"></span>80. 2)<span class=\"__14 _1191\"></span>  <span class=\"__14 _1192\"></span>Uppfyllandegraden baseras p\u00e5<span class=\"__14 _1191\"></span> utfallen f<span class=\"__14 _1191\"></span>\u00f6r respektive<span class=\"__14 _1191\"></span> aff\u00e4rsenhet som<span class=\"__14 _1191\"></span> v\u00e4gs samman.<span class=\"__14 _1191\"></span> D\u00e5 uppfyllnad<span class=\"__14 _1191\"></span> per aff\u00e4rsenhet<span class=\"__14 _1191\"></span> inte<span class=\"__14 _1191\"></span> kan<span class=\"__14 _1191\"></span> vara<span class=\"__14 _1191\"></span> l\u00e4gre \u00e4n 0<span class=\"__14 _1191\"></span> procent eller<span class=\"__14 _1191\"></span> h\u00f6gre \u00e4n<span class=\"__14 _1193\"></span> 100 procent, k<span class=\"__14 _1191\"></span>an utfall<span class=\"__14 _1191\"></span> under S<span class=\"__14 _1191\"></span>tartpunkten och/<span class=\"__14 _1193\"></span>eller \u00f6ver<span class=\"__14 _1191\"></span> Outperform f\u00f6r<span class=\"__14 _1191\"></span> aff\u00e4rsenheterna<span class=\"__14 _1191\"></span> p\u00e5verk<span class=\"__14 _1191\"></span>a j\u00e4mf<span class=\"__14 _1191\"></span>\u00f6relsen mot v<span class=\"__14 _1191\"></span>erksamhetsgrenens<span class=\"__14 _1191\"></span> sammanv\u00e4gda<span class=\"__14 _1191\"></span> utfall.<span class=\"__14 _1190\"> </span>3)<span class=\"__14 _1191\"></span> Periodens resul<span class=\"__14 _1191\"></span>tat h\u00e4n<span class=\"__14 _1191\"></span>f\u00f6rligt<span class=\"__14 _1191\"></span> till<span class=\"__14 _1191\"></span> aktie\u00e4garna, divider<span class=\"__14 _1191\"></span>at med genomsn<span class=\"__14 _1191\"></span>ittligt an<span class=\"__14 _1191\"></span>tal u<span class=\"__14 _1191\"></span>test\u00e5ende a<span class=\"__14 _1191\"></span>ktier under \u00e5<span class=\"__14 _1191\"></span>ret.<span class=\"__14 _1190\"> </span>4)<span class=\"__14 _1191\"></span> Omfattar<span class=\"__14 _1191\"></span> aff\u00e4rsenheterna<span class=\"__14 _1191\"></span> Bostadsutveckling i<span class=\"__14 _1191\"></span> Centraleuropa<span class=\"__14 _1191\"></span> och BoKlok.<span class=\"__14 _1190\"> </span>5)<span class=\"__14 _1191\"></span> Omfattar<span class=\"__14 _1191\"></span> aff\u00e4rsenheterna K<span class=\"__14 _1193\"></span>ommer<span class=\"__14 _1189\"></span>siell f<span class=\"__14 _1191\"></span>astighetsutveckling<span class=\"__14 _1191\"></span> i Norden,<span class=\"__14 _1191\"></span> Europa och<span class=\"__14 _1191\"></span> USA.<span class=\"__14 _1190\"> </span>Not 37<span class=\"__14 _1212\"></span>. Ers\u00e4ttning till ledande befattningshavare och styrelseledam\u00f6<span class=\"__14 _1191\"></span>ter forts.<span class=\"__14 _1190\"> </span>Anta<span class=\"__14 _1189\"></span>let e<span class=\"__14 _1189\"></span>mit<span class=\"__14 _1189\"></span>ter<span class=\"__14 _1189\"></span>ade a<span class=\"__14 _1189\"></span>kt<span class=\"__14 _1189\"></span>ier ko<span class=\"__14 _1189\"></span>mme<span class=\"__14 _1189\"></span>r inte at<span class=\"__14 _1189\"></span>t f\u00f6<span class=\"__14 _1189\"></span>r\u00e4n<span class=\"__14 _1189\"></span>dra<span class=\"__14 _1189\"></span>s utan uts<span class=\"__14 _1189\"></span>kif<span class=\"__14 _1189\"></span>tn<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>en av m<span class=\"__14 _1189\"></span>atc<span class=\"__14 _1189\"></span>hni<span class=\"__14 _1189\"></span>ngs<span class=\"__14 _1189\"></span>- oc<span class=\"__14 _1189\"></span>h pre<span class=\"__14 _1189\"></span>sta<span class=\"__14 _1189\"></span>tio<span class=\"__14 _1189\"></span>nsa<span class=\"__14 _1189\"></span>kt<span class=\"__14 _1189\"></span>ier m<span class=\"__14 _1189\"></span>\u00f6ts av \u00e5terk<span class=\"__14 _1191\"></span>\u00f6pta aktier<span class=\"__14 _1191\"></span>. \u00c5<span class=\"__14 _1191\"></span>terk\u00f6pen sprids j\u00e4mnt<span class=\"__14 _1191\"></span> \u00f6ver<span class=\"__14 _1191\"></span> tiden. D\u00e4r<span class=\"__14 _1189\"></span>me<span class=\"__14 _1189\"></span>d upp<span class=\"__14 _1189\"></span>st\u00e5<span class=\"__14 _1189\"></span>r i pra<span class=\"__14 _1189\"></span>kt<span class=\"__14 _1189\"></span>iken in<span class=\"__14 _1189\"></span>ge<span class=\"__14 _1189\"></span>n uts<span class=\"__14 _1189\"></span>p\u00e4<span class=\"__14 _1189\"></span>dni<span class=\"__14 _1189\"></span>ngs<span class=\"__14 _1189\"></span>ef<span class=\"__14 _1189\"></span>fek<span class=\"__14 _1189\"></span>t<span class=\"__14 _1189\"></span>. Aktiesparprogram \u2013<span class=\"__14 _1191\"></span> Skansk<span class=\"__14 _1191\"></span>a Empl<span class=\"__14 _1191\"></span>oyee<span class=\"__14 _1191\"></span> Ownership<span class=\"__14 _1191\"></span>  <span class=\"__14 _1213\"></span>Program, Seop 6<span class=\"__14 _1191\"></span> (<span class=\"__14 _1191\"></span>2023\u2013<span class=\"__14 _1193\"></span>2025)<span class=\"__14 _1190\"> </span>\u00c5r<span class=\"__14 _1189\"></span>ss<span class=\"__14 _1189\"></span>t\u00e4mm<span class=\"__14 _1189\"></span>an d<span class=\"__14 _1189\"></span>en 29 m<span class=\"__14 _1189\"></span>ar<span class=\"__14 _1189\"></span>s 2022 b<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>luta<span class=\"__14 _1189\"></span>de at<span class=\"__14 _1189\"></span>t go<span class=\"__14 _1189\"></span>dk\u00e4n<span class=\"__14 _1189\"></span>na styrelse<span class=\"__14 _1189\"></span>ns f\u00f6rslag till ett<span class=\"__14 _1191\"></span> l\u00e5ngsik<span class=\"__14 _1189\"></span>tigt aktiesparprogram f\u00f6r r\u00e4ke<span class=\"__14 _1189\"></span>nska<span class=\"__14 _1189\"></span>ps\u00e5<span class=\"__14 _1189\"></span>ren 2<span class=\"__14 _1189\"></span>023, 20<span class=\"__14 _1189\"></span>24 och 202<span class=\"__14 _1189\"></span>5 (\u201dS<span class=\"__14 _1189\"></span>eop 6\u201d) f\u00f6r ko<span class=\"__14 _1189\"></span>n<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>ce<span class=\"__14 _1189\"></span>rne<span class=\"__14 _1189\"></span>ns fa<span class=\"__14 _1189\"></span>st an<span class=\"__14 _1189\"></span>st\u00e4<span class=\"__14 _1189\"></span>lld<span class=\"__14 _1189\"></span>a. S<span class=\"__14 _1189\"></span>eo<span class=\"__14 _1189\"></span>p 6 \u00e4r hu<span class=\"__14 _1189\"></span>vud<span class=\"__14 _1189\"></span>sa<span class=\"__14 _1189\"></span>kli<span class=\"__14 _1189\"></span>nge<span class=\"__14 _1189\"></span>n en f\u00f6<span class=\"__14 _1189\"></span>r<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>l\u00e4ngning av det<span class=\"__14 _1191\"></span> tidigare l\u00e5ngsiktiga aktiesp<span class=\"__14 _1189\"></span>arprogrammet Se<span class=\"__14 _1189\"></span>op 5, s<span class=\"__14 _1189\"></span>om l<span class=\"__14 _1189\"></span>\u00f6pte 20<span class=\"__14 _1189\"></span>20\u20132022<span class=\"__14 _1189\"></span>. V<span class=\"__14 _1189\"></span>ill<span class=\"__14 _1189\"></span>koren \u00f6ve<span class=\"__14 _1189\"></span>re<span class=\"__14 _1189\"></span>nss<span class=\"__14 _1189\"></span>t\u00e4m<span class=\"__14 _1189\"></span>me<span class=\"__14 _1189\"></span>r i all<span class=\"__14 _1189\"></span>t v\u00e4se<span class=\"__14 _1189\"></span>ntli<span class=\"__14 _1189\"></span>gt me<span class=\"__14 _1189\"></span>d vi<span class=\"__14 _1189\"></span>llkor<span class=\"__14 _1189\"></span>en i de<span class=\"__14 _1189\"></span>t tidi<span class=\"__14 _1189\"></span>ga<span class=\"__14 _1189\"></span>re pro<span class=\"__14 _1189\"></span>gr<span class=\"__14 _1189\"></span>amm<span class=\"__14 _1189\"></span>et, Se<span class=\"__14 _1189\"></span>op 5<span class=\"__14 _1189\"></span>. F\u00f6r at<span class=\"__14 _1189\"></span>t y<span class=\"__14 _1189\"></span>tte<span class=\"__14 _1189\"></span>rli<span class=\"__14 _1189\"></span>gar<span class=\"__14 _1189\"></span>e beto<span class=\"__14 _1189\"></span>na S<span class=\"__14 _1189\"></span>kans<span class=\"__14 _1189\"></span>kas h\u00e5<span class=\"__14 _1189\"></span>llb<span class=\"__14 _1189\"></span>arh<span class=\"__14 _1189\"></span>et<span class=\"__14 _1189\"></span>s-<span class=\"__14 _1190\"> </span>fok<span class=\"__14 _1189\"></span>us ha<span class=\"__14 _1189\"></span>r do<span class=\"__14 _1189\"></span>ck m\u00e5<span class=\"__14 _1189\"></span>let f\u00f6<span class=\"__14 _1189\"></span>r til<span class=\"__14 _1189\"></span>lv\u00e4x<span class=\"__14 _1189\"></span>t i vi<span class=\"__14 _1189\"></span>nst p<span class=\"__14 _1189\"></span>er a<span class=\"__14 _1189\"></span>kt<span class=\"__14 _1189\"></span>ie p\u00e5 ko<span class=\"__14 _1189\"></span>n<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>ce<span class=\"__14 _1189\"></span>rnn<span class=\"__14 _1189\"></span>iv\u00e5 komp<span class=\"__14 _1189\"></span>let<span class=\"__14 _1189\"></span>te<span class=\"__14 _1189\"></span>rat<span class=\"__14 _1189\"></span>s med e<span class=\"__14 _1189\"></span>tt k<span class=\"__14 _1189\"></span>lim<span class=\"__14 _1189\"></span>atm<span class=\"__14 _1189\"></span>\u00e5l p\u00e5 ko<span class=\"__14 _1189\"></span>nc<span class=\"__14 _1189\"></span>ern<span class=\"__14 _1189\"></span>niv\u00e5 kopplat<span class=\"__14 _1191\"></span> till<span class=\"__14 _1191\"></span> koncernens minskn<span class=\"__14 _1191\"></span>ing av<span class=\"__14 _1191\"></span> koldio<span class=\"__14 _1191\"></span>xidutsl\u00e4pp,<span class=\"__14 _1191\"></span> i linje med Skanskas l\u00e5ngsiktiga klimatm\u00e5l.  Tidigare l\u00e5ngsiktiga aktieprogram<span class=\"__14 _1190\"> </span>Aktiesparprogram \u2013<span class=\"__14 _1191\"></span> Skansk<span class=\"__14 _1191\"></span>a Empl<span class=\"__14 _1191\"></span>oyee<span class=\"__14 _1191\"></span> Ownership<span class=\"__14 _1191\"></span> Program, Seop<span class=\"__14 _1191\"></span> 4 (<span class=\"__14 _1193\"></span>2017<span class=\"__14 _1193\"></span>\u2013201<span class=\"__14 _1193\"></span>9)<span class=\"__14 _1193\"></span> F\u00f6r det<span class=\"__14 _1191\"></span> tidigare aktiesparprogrammet som l\u00f6pte 20<span class=\"__14 _1191\"></span>17<span class=\"__14 _1193\"></span>\u2013<span class=\"__14 _1190\"> </span>2019 har ut<span class=\"__14 _1189\"></span>ski<span class=\"__14 _1189\"></span>ft<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>g av ak<span class=\"__14 _1189\"></span>tie<span class=\"__14 _1189\"></span>r sket<span class=\"__14 _1189\"></span>t un<span class=\"__14 _1189\"></span>der 2<span class=\"__14 _1189\"></span>022<span class=\"__14 _1189\"></span>. Det a<span class=\"__14 _1189\"></span>vs<span class=\"__14 _1189\"></span>er ak<span class=\"__14 _1189\"></span>tie<span class=\"__14 _1189\"></span>r som \u00e4<span class=\"__14 _1189\"></span>r rel<span class=\"__14 _1189\"></span>ate<span class=\"__14 _1189\"></span>rad<span class=\"__14 _1189\"></span>e till r<span class=\"__14 _1189\"></span>\u00e4ken<span class=\"__14 _1189\"></span>skap<span class=\"__14 _1189\"></span>s\u00e5r<span class=\"__14 _1189\"></span>et 2019<span class=\"__14 _1193\"></span>, oc<span class=\"__14 _1189\"></span>h so<span class=\"__14 _1189\"></span>m ef<span class=\"__14 _1189\"></span>ter e<span class=\"__14 _1189\"></span>n tre\u00e5<span class=\"__14 _1189\"></span>rig i<span class=\"__14 _1189\"></span>nl\u00e5<span class=\"__14 _1189\"></span>sn<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>sp<span class=\"__14 _1189\"></span>eri<span class=\"__14 _1189\"></span>od ut<span class=\"__14 _1189\"></span>sk<span class=\"__14 _1189\"></span>if<span class=\"__14 _1189\"></span>tats t<span class=\"__14 _1189\"></span>ill d<span class=\"__14 _1189\"></span>e som va<span class=\"__14 _1189\"></span>rit anst\u00e4llda<span class=\"__14 _1191\"></span> inom k<span class=\"__14 _1191\"></span>oncernen under<span class=\"__14 _1191\"></span> hela in<span class=\"__14 _1191\"></span>l\u00e5sningsperioden och under<span class=\"__14 _1191\"></span> denna inl\u00e5sningsperiod<span class=\"__14 _1191\"></span> har beh\u00e5l<span class=\"__14 _1191\"></span>lit sina<span class=\"__14 _1191\"></span> spar<span class=\"__14 _1191\"></span>-<span class=\"__14 _1190\"> </span>ak<span class=\"__14 _1189\"></span>tie<span class=\"__14 _1189\"></span>r. Den tota<span class=\"__14 _1189\"></span>la kos<span class=\"__14 _1189\"></span>tna<span class=\"__14 _1189\"></span>den<span class=\"__14 _1189\"></span>, exkl<span class=\"__14 _1189\"></span>us<span class=\"__14 _1189\"></span>ive so<span class=\"__14 _1189\"></span>ci<span class=\"__14 _1189\"></span>ala a<span class=\"__14 _1189\"></span>vgif<span class=\"__14 _1189\"></span>ter, f\u00f6r Se<span class=\"__14 _1189\"></span>op 4 up<span class=\"__14 _1189\"></span>pg<span class=\"__14 _1189\"></span>\u00e5r til<span class=\"__14 _1189\"></span>l 77<span class=\"__14 _1189\"></span>3 Mk<span class=\"__14 _1189\"></span>r varav 7<span class=\"__14 _1189\"></span>31 Mk<span class=\"__14 _1189\"></span>r har ko<span class=\"__14 _1189\"></span>stn<span class=\"__14 _1189\"></span>ads<span class=\"__14 _1189\"></span>f\u00f6r<span class=\"__14 _1189\"></span>t<span class=\"__14 _1189\"></span>s 2017\u2013<span class=\"__14 _1191\"></span>2021<span class=\"__14 _1189\"></span>, med<span class=\"__14 _1189\"></span>an kos<span class=\"__14 _1189\"></span>tna<span class=\"__14 _1189\"></span>de<span class=\"__14 _1189\"></span>n f\u00f6r 202<span class=\"__14 _1189\"></span>2 upp<span class=\"__14 _1189\"></span>g\u00e5<span class=\"__14 _1189\"></span>r till 4<span class=\"__14 _1189\"></span>2 Mkr. <span class=\"__14 _1193\"></span> Lokala ers\u00e4t<span class=\"__14 _1189\"></span>tningar<span class=\"__14 _1190\"> </span>L\u00f6ner och andr<span class=\"__14 _1191\"></span>a ers\u00e4ttningar fas<span class=\"__14 _1191\"></span>tst\u00e4lls med h\u00e4ns<span class=\"__14 _1191\"></span>yn till vad som g\u00e4ller i br<span class=\"__14 _1191\"></span>anschen i \u00f6vrigt och v<span class=\"__14 _1191\"></span>ad som \u00e4r g\u00e4ngse i respektive lok<span class=\"__14 _1193\"></span>al marknad. Koncernen till\u00e4mpar en ers\u00e4tt<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>ningsmodell till ber\u00f6rda chef<span class=\"__14 _1193\"></span>er med en fast l\u00f6n och en r\u00f6rlig ers\u00e4ttning som baseras p\u00e5 uppn\u00e5dda finansiella m\u00e5l.<span class=\"__14 _1190\"> </span>Koncern\u00f6<span class=\"__14 _1191\"></span>versikt<span class=\"__14 _1196\"> </span>V<span class=\"__14 _1191\"></span>erksamhe<span class=\"__14 _1191\"></span>t<span class=\"__14 _1197\"> </span>Bolagsstyrning<span class=\"__14 _1196\"> </span>H\u00e5llbarhet<span class=\"__14 _1198\"> </span><span class=\"ff2_14\">Finansiell information<span class=\"__14 _1190\"> </span></span>183 <span class=\"__14 _1199\"> </span><span class=\"fs3_14 ls0_14 ws2_14\">Skanska \u00c5rs- och h\u00e5llbarhetsr<span class=\"__14 _1191\"></span>edovisning 2022<span class=\"__14 _1190\"> </span></span>Finansiell analys  <span class=\"__14 _a_13\"> </span> Koncernr<span class=\"__14 _1191\"></span>esultat  <span class=\"__14 _a_13\"> </span> <span class=\"ff2_14\">Noter</span>  <span class=\"__14 _a_13\"> </span> Nya ers\u00e4ttningsrik<span class=\"__14 _1191\"></span>tlinjer <span class=\"__14 _a_13\"> </span>Revisionsber<span class=\"__14 _1191\"></span>\u00e4ttelse  <span class=\"__14 _a_13\"> </span> Revisorns h\u00e5llbarhe<span class=\"__14 _1191\"></span>tsrapport <span class=\"__14 _a_13\"> </span> K<span class=\"__14 _1191\"></span>vartalsinf<span class=\"__14 _1191\"></span>ormation  <span class=\"__14 _a_13\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__14 _1191\"></span>vest<span class=\"__14 _1191\"></span>erark<span class=\"__14 _1191\"></span>alender  <span class=\"__14 _a_13\"> </span> Adresser<span class=\"__14 _1190\"> </span><div class=\"t_14 m0_14 h5_14 ff2_14 fs1_14 fc0_14 sc0_14 ls39_6 ws43_9\" style=\"left:0.25373077px; bottom:649.6712px;\">Not 40.<span class=\"ff1_14 ls0_14 ws2_14\"> F\u00f6rv<span class=\"__14 _1191\"></span>altningsf<span class=\"__14 _1191\"></span>astighet<span class=\"__14 _1193\"></span>er<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.25373077px; bottom:623.88104px;\">F\u00f6r<span class=\"__14 _1189\"></span>valt<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>gsf<span class=\"__14 _1189\"></span>as<span class=\"__14 _1189\"></span>tigh<span class=\"__14 _1189\"></span>ete<span class=\"__14 _1189\"></span>r red<span class=\"__14 _1189\"></span>ovis<span class=\"__14 _1189\"></span>as e<span class=\"__14 _1189\"></span>nli<span class=\"__14 _1189\"></span>g IAS 4<span class=\"__14 _1189\"></span>0 F\u00f6r<span class=\"__14 _1189\"></span>valt<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>gsf<span class=\"__14 _1189\"></span>as<span class=\"__14 _1189\"></span>tigh<span class=\"__14 _1189\"></span>ete<span class=\"__14 _1189\"></span>r och t<span class=\"__14 _1189\"></span>illh<span class=\"__14 _1189\"></span>\u00f6r<span class=\"__14 _1189\"></span>and<span class=\"__14 _1189\"></span>e hyres<span class=\"__14 _1189\"></span>int\u00e4<span class=\"__14 _1189\"></span>kt<span class=\"__14 _1189\"></span>er re<span class=\"__14 _1189\"></span>dovi<span class=\"__14 _1189\"></span>sa<span class=\"__14 _1189\"></span>s enl<span class=\"__14 _1189\"></span>igt </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:0.25373077px; bottom:612.8336px;\">IFRS 16 L<span class=\"__14 _1191\"></span>easingav<span class=\"__14 _1189\"></span>tal. I de f<span class=\"__14 _1191\"></span>all Skanska<span class=\"__14 _1191\"></span> \u00e4ven vidaref<span class=\"__14 _1191\"></span>akturerar servic<span class=\"__14 _1189\"></span>e (<span class=\"__14 _1191\"></span>icke leasingkomponenter<span class=\"__14 _1193\"></span>) till hyresg\u00e4sten redo-<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.25373077px; bottom:601.7862px;\">vis<span class=\"__14 _1189\"></span>as d<span class=\"__14 _1189\"></span>enn<span class=\"__14 _1189\"></span>a int\u00e4<span class=\"__14 _1189\"></span>kt e<span class=\"__14 _1189\"></span>nli<span class=\"__14 _1189\"></span>gt IF<span class=\"__14 _1189\"></span>RS 15<span class=\"__14 _1189\"></span>. Se \u00e4<span class=\"__14 _1189\"></span>ven no<span class=\"__14 _1189\"></span>t 1<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls3_14 ws4_14\" style=\"left:0.25373077px; bottom:585.206px;\">F\u00f6rvalt<span class=\"__14 _1191\"></span>ningsfastighe<span class=\"__14 _1191\"></span>ter \u00e4r<span class=\"__14 _1191\"></span> fastighe<span class=\"__14 _1191\"></span>ter som<span class=\"__14 _1191\"></span> innehas f<span class=\"__14 _1191\"></span>\u00f6r att gener<span class=\"__14 _1191\"></span>era h<span class=\"__14 _1191\"></span>yresint<span class=\"__14 _1191\"></span>\u00e4kter och v<span class=\"__14 _1191\"></span>\u00e4rde\u00f6kning.<span class=\"__14 _1191\"></span> F\u00f6rvalt<span class=\"__14 _1191\"></span>ningsfastig<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.25373077px; bottom:574.1586px;\">hete<span class=\"__14 _1189\"></span>r re<span class=\"__14 _1189\"></span>dovi<span class=\"__14 _1189\"></span>sa<span class=\"__14 _1189\"></span>s till ve<span class=\"__14 _1189\"></span>rkl<span class=\"__14 _1189\"></span>igt v\u00e4<span class=\"__14 _1189\"></span>rde e<span class=\"__14 _1189\"></span>nli<span class=\"__14 _1189\"></span>gt IF<span class=\"__14 _1189\"></span>RS 13<span class=\"__14 _1189\"></span>, v\u00e4rd<span class=\"__14 _1189\"></span>eri<span class=\"__14 _1189\"></span>ngs<span class=\"__14 _1189\"></span>niv\u00e5 3<span class=\"__14 _1189\"></span>. De<span class=\"__14 _1189\"></span>t verk<span class=\"__14 _1189\"></span>lig<span class=\"__14 _1189\"></span>a v\u00e4rd<span class=\"__14 _1189\"></span>et b<span class=\"__14 _1189\"></span>ase<span class=\"__14 _1189\"></span>ra<span class=\"__14 _1189\"></span>s p\u00e5 int<span class=\"__14 _1189\"></span>ern<span class=\"__14 _1189\"></span>a v\u00e4rd<span class=\"__14 _1189\"></span>eri<span class=\"__14 _1189\"></span>nga<span class=\"__14 _1189\"></span>r vil<span class=\"__14 _1189\"></span>ka </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:0.25373077px; bottom:563.1112px;\">kvalitetss\u00e4kras genom \u00e5rliga externa v\u00e4rderingar<span class=\"__14 _1193\"></span>. V<span class=\"__14 _1190\"> </span>\u00e4rdef\u00f6r\u00e4ndringar redovisas i<span class=\"__14 _1191\"></span> resultatr\u00e4kningen. </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.25373077px; bottom:546.531px;\">Skan<span class=\"__14 _1189\"></span>ska ha<span class=\"__14 _1189\"></span>de i<span class=\"__14 _1189\"></span>nte f\u00f6r<span class=\"__14 _1189\"></span>val<span class=\"__14 _1189\"></span>tnin<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>fas<span class=\"__14 _1189\"></span>tig<span class=\"__14 _1189\"></span>hete<span class=\"__14 _1189\"></span>r und<span class=\"__14 _1189\"></span>er 20<span class=\"__14 _1189\"></span>21 var<span class=\"__14 _1189\"></span>f\u00f6r i<span class=\"__14 _1189\"></span>nga j<span class=\"__14 _1189\"></span>\u00e4mf\u00f6<span class=\"__14 _1189\"></span>rel<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>tal pr<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>ente<span class=\"__14 _1189\"></span>ras<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.25373077px; bottom:529.9508px;\">Und<span class=\"__14 _1189\"></span>er \u00e5<span class=\"__14 _1189\"></span>ret ha<span class=\"__14 _1189\"></span>r tre fa<span class=\"__14 _1189\"></span>st<span class=\"__14 _1189\"></span>igh<span class=\"__14 _1189\"></span>eter f\u00f6<span class=\"__14 _1189\"></span>r<span class=\"__14 _1189\"></span>v\u00e4r<span class=\"__14 _1189\"></span>vat<span class=\"__14 _1189\"></span>s inte<span class=\"__14 _1189\"></span>rnt (omk<span class=\"__14 _1189\"></span>las<span class=\"__14 _1189\"></span>si<span class=\"__14 _1189\"></span>fic<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>ar) och i<span class=\"__14 _1189\"></span>ng<span class=\"__14 _1189\"></span>a fas<span class=\"__14 _1189\"></span>tigh<span class=\"__14 _1189\"></span>ete<span class=\"__14 _1189\"></span>r har a<span class=\"__14 _1189\"></span>vy<span class=\"__14 _1189\"></span>t<span class=\"__14 _1189\"></span>tra<span class=\"__14 _1189\"></span>ts<span class=\"__14 _1189\"></span>. </div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.25373077px; bottom:508.71063px;\">Driftnetto <span class=\"__14 _6a_9\"> </span><span class=\"ls21_11 ws1f_14\">2022<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.25373077px; bottom:494.51465px;\">Hyresin<span class=\"__14 _1191\"></span>t\u00e4kt<span class=\"__14 _1191\"></span>er<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h8_14 ff1_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:53.174393px; bottom:497.54584px;\">1)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:470.87766px; bottom:494.51556px;\">38<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.25373077px; bottom:480.31955px;\">Serviceint\u00e4k<span class=\"__14 _1191\"></span>ter<span class=\"__14 _6b_8\"> </span><span class=\"ls0_14 ws2_14\">3<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.25373077px; bottom:466.12357px;\">Summa int\u00e4k<span class=\"__14 _1191\"></span>ter<span class=\"__14 _6c_8\"> </span><span class=\"ls5_14 wsa_14\">40<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.25373077px; bottom:437.73157px;\">Driftskostnader<span class=\"__14 _6d_7\"> </span><span class=\"lsa_14 ws37_11\">-4<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.25373077px; bottom:423.53555px;\">Reparationer<span class=\"__14 _1191\"></span> och underh\u00e5ll<span class=\"__14 _6e_7\"> </span><span class=\"ls0_14 ws2_14\">0<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.25373077px; bottom:409.33954px;\">F<span class=\"__14 _1191\"></span>astighetsadministr<span class=\"__14 _1191\"></span>ation<span class=\"__14 _1246\"> </span><span class=\"ls3f_6 ws48_7\">-1<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.25373077px; bottom:395.14355px;\">F<span class=\"__14 _1191\"></span>astighetssk<span class=\"__14 _1191\"></span>att<span class=\"__14 _6f_7\"> </span>-5<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.25373077px; bottom:380.94754px;\">Summa kos<span class=\"__14 _1191\"></span>tnader<span class=\"__14 _1260\"> </span><span class=\"ls40_6 ws49_7\">-10<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.25373077px; bottom:352.55554px;\">Driftnetto<span class=\"__14 _1261\"> </span>30<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.25373077px; bottom:338.35956px;\">\u00d6versk<span class=\"__14 _1191\"></span>ottsgrad, %<span class=\"__14 _1262\"> </span><span class=\"ls27_11 ws2b_13\">75,4<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.25373077px; bottom:324.16354px;\">Nettouth<span class=\"__14 _1193\"></span>yrning, Mkr<span class=\"__14 _1263\"> </span><span class=\"ls0_14 ws2_14\">0<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls25_11 ws23_14\" style=\"left:0.25373077px; bottom:304.88443px;\">1) F<span class=\"__14 _1191\"></span>\u00f6r mer<span class=\"__14 _1191\"></span> informat<span class=\"__14 _1191\"></span>ion om<span class=\"__14 _1191\"></span> operationella<span class=\"__14 _1191\"></span> leasingavtal se no<span class=\"__14 _1191\"></span>t 4<span class=\"__14 _1191\"></span>1 B. Sk<span class=\"__14 _1191\"></span>anska<span class=\"__14 _1191\"></span> som leasegiva<span class=\"__14 _1191\"></span>re. </div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls3_14 ws27_13\" style=\"left:0.25373077px; bottom:282.13443px;\">Fastighets<span class=\"__14 _1191\"></span>v\u00e4rdering<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:0.25373077px; bottom:271.08704px;\">Samtliga fastigheter v<span class=\"__14 _1191\"></span>\u00e4rderas internt<span class=\"__14 _1191\"></span> varje kvartal uti<span class=\"__14 _1191\"></span>fr\u00e5n en tio\u00e5rig<span class=\"__14 _1191\"></span> kassafl\u00f6desmo<span class=\"__14 _1189\"></span>dell. Fastigheter v<span class=\"__14 _1191\"></span>\u00e4rderas individuellt </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:0.25373077px; bottom:260.0396px;\">genom att nuv\u00e4rdesber\u00e4kna framtida k<span class=\"__14 _1191\"></span>assafl\u00f6den under tio \u00e5r samt<span class=\"__14 _1191\"></span> restv\u00e4rdet \u00e5r 10.<span class=\"__14 _1191\"></span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls4_14 ws5_14\" style=\"left:0.25373077px; bottom:243.45941px;\">Bed\u00f6mda hyresbet<span class=\"__14 _1191\"></span>alningar sam<span class=\"__14 _1191\"></span>t drifts- och<span class=\"__14 _1191\"></span> underh\u00e5llskostnader<span class=\"__14 _1191\"></span> h\u00e4rleds fr\u00e5n<span class=\"__14 _1191\"></span> aktuella och b<span class=\"__14 _1191\"></span>udgeterade in<span class=\"__14 _1191\"></span>t\u00e4kter och<span class=\"__14 _1191\"></span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.25373077px; bottom:232.41202px;\">kost<span class=\"__14 _1189\"></span>nad<span class=\"__14 _1189\"></span>er. H\u00e4n<span class=\"__14 _1189\"></span>syn ta<span class=\"__14 _1189\"></span>s til<span class=\"__14 _1189\"></span>l eventu<span class=\"__14 _1189\"></span>ell<span class=\"__14 _1189\"></span>a f\u00f6r<span class=\"__14 _1189\"></span>\u00e4nd<span class=\"__14 _1189\"></span>rin<span class=\"__14 _1189\"></span>gar i u<span class=\"__14 _1189\"></span>thyrni<span class=\"__14 _1189\"></span>ng<span class=\"__14 _1189\"></span>sgr<span class=\"__14 _1189\"></span>ad, hyr<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>niv\u00e5<span class=\"__14 _1189\"></span>er, investe<span class=\"__14 _1189\"></span>rin<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>beh<span class=\"__14 _1189\"></span>ov sa<span class=\"__14 _1189\"></span>mt dri<span class=\"__14 _1189\"></span>ft<span class=\"__14 _1189\"></span>s- o<span class=\"__14 _1189\"></span>ch </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls3_14 ws27_13\" style=\"left:0.25373077px; bottom:221.36462px;\">underh\u00e5llsk<span class=\"__14 _1191\"></span>ostnader<span class=\"__14 _1191\"></span>.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.25373077px; bottom:204.78442px;\">Hyr<span class=\"__14 _1189\"></span>esu<span class=\"__14 _1189\"></span>tve<span class=\"__14 _1189\"></span>ck<span class=\"__14 _1189\"></span>lin<span class=\"__14 _1189\"></span>ge<span class=\"__14 _1189\"></span>n bed<span class=\"__14 _1189\"></span>\u00f6m<span class=\"__14 _1189\"></span>s f\u00f6l<span class=\"__14 _1189\"></span>ja inf<span class=\"__14 _1189\"></span>lati<span class=\"__14 _1189\"></span>on<span class=\"__14 _1189\"></span>en me<span class=\"__14 _1189\"></span>d h\u00e4<span class=\"__14 _1189\"></span>nsyn t<span class=\"__14 _1189\"></span>age<span class=\"__14 _1189\"></span>t till g<span class=\"__14 _1189\"></span>\u00e4ll<span class=\"__14 _1189\"></span>and<span class=\"__14 _1189\"></span>e in<span class=\"__14 _1189\"></span>dexk<span class=\"__14 _1189\"></span>lau<span class=\"__14 _1189\"></span>su<span class=\"__14 _1189\"></span>ler i b<span class=\"__14 _1189\"></span>efi<span class=\"__14 _1189\"></span>ntli<span class=\"__14 _1189\"></span>ga kon<span class=\"__14 _1189\"></span>trak<span class=\"__14 _1189\"></span>t<span class=\"__14 _1189\"></span>. Vid </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls4_14 ws5_14\" style=\"left:0.25373077px; bottom:193.73703px;\">kont<span class=\"__14 _1191\"></span>raktens slut<span class=\"__14 _1191\"></span> g\u00f6rs en bed\u00f6mning<span class=\"__14 _1191\"></span> om d\u00e5 r<span class=\"__14 _1191\"></span>\u00e5dande marknadsh<span class=\"__14 _1191\"></span>yra. V<span class=\"__14 _1193\"></span>akanser bed\u00f6ms utif<span class=\"__14 _1191\"></span>r\u00e5n g\u00e4llande<span class=\"__14 _1191\"></span> vak<span class=\"__14 _1191\"></span>anssituati<span class=\"__14 _1191\"></span>on, </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls4_14 ws5_14\" style=\"left:0.25373077px; bottom:182.68962px;\">lokalens<span class=\"__14 _1191\"></span> l\u00e4ge och skick.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.25373077px; bottom:166.10942px;\">Til<span class=\"__14 _1189\"></span>l gru<span class=\"__14 _1189\"></span>nd f\u00f6<span class=\"__14 _1189\"></span>r kas<span class=\"__14 _1189\"></span>saf<span class=\"__14 _1189\"></span>l\u00f6d<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>kalk<span class=\"__14 _1189\"></span>yl<span class=\"__14 _1189\"></span>ern<span class=\"__14 _1189\"></span>a har a<span class=\"__14 _1189\"></span>ntag<span class=\"__14 _1189\"></span>its e<span class=\"__14 _1189\"></span>n l\u00e5<span class=\"__14 _1189\"></span>ngs<span class=\"__14 _1189\"></span>ik<span class=\"__14 _1189\"></span>tig i<span class=\"__14 _1189\"></span>nfla<span class=\"__14 _1189\"></span>tion o<span class=\"__14 _1189\"></span>m 2 pr<span class=\"__14 _1189\"></span>oce<span class=\"__14 _1189\"></span>nt, s<span class=\"__14 _1189\"></span>e tab<span class=\"__14 _1189\"></span>ell t<span class=\"__14 _1189\"></span>ill h<span class=\"__14 _1189\"></span>\u00f6ge<span class=\"__14 _1189\"></span>r. Mark<span class=\"__14 _1189\"></span>nad<span class=\"__14 _1189\"></span>en<span class=\"__14 _1189\"></span>s </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:0.25373077px; bottom:155.06203px;\">direktavkastningskrav och kalkylr\u00e4ntor<span class=\"__14 _1191\"></span> baseras p\u00e5 analys av j\u00e4mf\u00f6rbara<span class=\"__14 _1191\"></span> transktioner p\u00e5 fastighetsmarkn<span class=\"__14 _1189\"></span>aden. H\u00e4nsyn </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.25373077px; bottom:144.01462px;\">tag<span class=\"__14 _1189\"></span>es ti<span class=\"__14 _1189\"></span>ll fas<span class=\"__14 _1189\"></span>tig<span class=\"__14 _1189\"></span>hete<span class=\"__14 _1189\"></span>ns g<span class=\"__14 _1189\"></span>eo<span class=\"__14 _1189\"></span>graf<span class=\"__14 _1189\"></span>is<span class=\"__14 _1189\"></span>ka l\u00e4g<span class=\"__14 _1189\"></span>e oc<span class=\"__14 _1189\"></span>h sta<span class=\"__14 _1189\"></span>nda<span class=\"__14 _1189\"></span>rd vi<span class=\"__14 _1189\"></span>lket in<span class=\"__14 _1189\"></span>neb<span class=\"__14 _1189\"></span>\u00e4r at<span class=\"__14 _1189\"></span>t di<span class=\"__14 _1189\"></span>rek<span class=\"__14 _1189\"></span>tav<span class=\"__14 _1189\"></span>kast<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>gsk<span class=\"__14 _1189\"></span>rave<span class=\"__14 _1189\"></span>t vari<span class=\"__14 _1189\"></span>era<span class=\"__14 _1189\"></span>r mel<span class=\"__14 _1189\"></span>lan o<span class=\"__14 _1189\"></span>lika </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.25373077px; bottom:132.96722px;\">fas<span class=\"__14 _1189\"></span>tig<span class=\"__14 _1189\"></span>hete<span class=\"__14 _1189\"></span>r. En g\u00e5ng p<span class=\"__14 _1189\"></span>er \u00e5r v<span class=\"__14 _1189\"></span>\u00e4rde<span class=\"__14 _1189\"></span>ra<span class=\"__14 _1189\"></span>s sam<span class=\"__14 _1189\"></span>tlig<span class=\"__14 _1189\"></span>a fas<span class=\"__14 _1189\"></span>tig<span class=\"__14 _1189\"></span>hete<span class=\"__14 _1189\"></span>r ex<span class=\"__14 _1189\"></span>ternt a<span class=\"__14 _1189\"></span>v auk<span class=\"__14 _1189\"></span>to<span class=\"__14 _1189\"></span>ris<span class=\"__14 _1189\"></span>era<span class=\"__14 _1189\"></span>d v\u00e4rd<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>are i sy<span class=\"__14 _1189\"></span>f<span class=\"__14 _1189\"></span>te at<span class=\"__14 _1189\"></span>t k<span class=\"__14 _1189\"></span>valite<span class=\"__14 _1189\"></span>ts<span class=\"__14 _1189\"></span>s\u00e4<span class=\"__14 _1189\"></span>kra d<span class=\"__14 _1189\"></span>en </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls3_14 ws4_14\" style=\"left:0.25373077px; bottom:121.919815px;\">interna<span class=\"__14 _1191\"></span> v\u00e4r<span class=\"__14 _1191\"></span>deringen. </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.25373077px; bottom:105.33962px;\">Verkl<span class=\"__14 _1189\"></span>igt v\u00e4r<span class=\"__14 _1189\"></span>de \u00e4r e<span class=\"__14 _1189\"></span>n be<span class=\"__14 _1189\"></span>d\u00f6<span class=\"__14 _1189\"></span>mni<span class=\"__14 _1189\"></span>ng av d<span class=\"__14 _1189\"></span>et me<span class=\"__14 _1189\"></span>st s<span class=\"__14 _1189\"></span>ann<span class=\"__14 _1189\"></span>oli<span class=\"__14 _1189\"></span>ka pri<span class=\"__14 _1189\"></span>set v<span class=\"__14 _1189\"></span>id en n<span class=\"__14 _1189\"></span>orm<span class=\"__14 _1189\"></span>al f\u00f6<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>\u00e4lj<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>g p\u00e5 de<span class=\"__14 _1189\"></span>n \u00f6p<span class=\"__14 _1189\"></span>pna m<span class=\"__14 _1189\"></span>ark<span class=\"__14 _1189\"></span>na<span class=\"__14 _1189\"></span>den<span class=\"__14 _1189\"></span>. De<span class=\"__14 _1189\"></span>t </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.25373077px; bottom:94.29222px;\">verk<span class=\"__14 _1189\"></span>lig<span class=\"__14 _1189\"></span>a v\u00e4rd<span class=\"__14 _1189\"></span>et kan e<span class=\"__14 _1189\"></span>nda<span class=\"__14 _1189\"></span>st m<span class=\"__14 _1189\"></span>ed s<span class=\"__14 _1189\"></span>\u00e4ker<span class=\"__14 _1189\"></span>het fa<span class=\"__14 _1189\"></span>st<span class=\"__14 _1189\"></span>st\u00e4<span class=\"__14 _1189\"></span>lla<span class=\"__14 _1189\"></span>s d\u00e5 en f<span class=\"__14 _1189\"></span>as<span class=\"__14 _1189\"></span>tigh<span class=\"__14 _1189\"></span>et fak<span class=\"__14 _1189\"></span>ti<span class=\"__14 _1189\"></span>sk<span class=\"__14 _1189\"></span>t s\u00e4<span class=\"__14 _1189\"></span>ljs<span class=\"__14 _1189\"></span>. Av<span class=\"__14 _1189\"></span>vike<span class=\"__14 _1189\"></span>ls<span class=\"__14 _1189\"></span>ern<span class=\"__14 _1189\"></span>a i en<span class=\"__14 _1189\"></span>ski<span class=\"__14 _1189\"></span>lda f<span class=\"__14 _1189\"></span>ast<span class=\"__14 _1189\"></span>igh<span class=\"__14 _1189\"></span>eter </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.25373077px; bottom:83.24482px;\">anta<span class=\"__14 _1189\"></span>s nor<span class=\"__14 _1189\"></span>mal<span class=\"__14 _1189\"></span>t till v<span class=\"__14 _1189\"></span>is<span class=\"__14 _1189\"></span>s del t<span class=\"__14 _1189\"></span>a ut vara<span class=\"__14 _1189\"></span>ndr<span class=\"__14 _1189\"></span>a i et<span class=\"__14 _1189\"></span>t sam<span class=\"__14 _1189\"></span>lat fa<span class=\"__14 _1189\"></span>st<span class=\"__14 _1189\"></span>igh<span class=\"__14 _1189\"></span>ets<span class=\"__14 _1189\"></span>be<span class=\"__14 _1189\"></span>st\u00e5<span class=\"__14 _1189\"></span>nd var<span class=\"__14 _1189\"></span>f\u00f6<span class=\"__14 _1189\"></span>r ett r<span class=\"__14 _1189\"></span>iml<span class=\"__14 _1189\"></span>igt o<span class=\"__14 _1189\"></span>s\u00e4<span class=\"__14 _1189\"></span>kerh<span class=\"__14 _1189\"></span>ets i<span class=\"__14 _1189\"></span>nter<span class=\"__14 _1189\"></span>val<span class=\"__14 _1189\"></span>l f\u00f6r </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 lsd_14 ws3_14\" style=\"left:0.25373077px; bottom:72.197426px;\"> <span class=\"__14 _1213\"></span>fastig <span class=\"__14 _1213\"></span>hetesbest\u00e5nde<span class=\"__14 _1191\"></span>t uppsk<span class=\"__14 _1193\"></span>attas till<span class=\"__14 _1191\"></span> +<span class=\"__14 _1191\"></span>/<span class=\"__14 _1191\"></span>- 5<span class=\"__14 _1191\"></span> procent. </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.25373077px; bottom:55.617226px;\">F\u00f6r<span class=\"__14 _1189\"></span>valt<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>gsf<span class=\"__14 _1189\"></span>as<span class=\"__14 _1189\"></span>tigh<span class=\"__14 _1189\"></span>ete<span class=\"__14 _1189\"></span>rna<span class=\"__14 _1189\"></span>s red<span class=\"__14 _1189\"></span>ovis<span class=\"__14 _1189\"></span>ad<span class=\"__14 _1189\"></span>e v\u00e4rd<span class=\"__14 _1189\"></span>e enl<span class=\"__14 _1189\"></span>igt i<span class=\"__14 _1189\"></span>nter<span class=\"__14 _1189\"></span>n v\u00e4rd<span class=\"__14 _1189\"></span>eri<span class=\"__14 _1189\"></span>ng pe<span class=\"__14 _1189\"></span>r 31 de<span class=\"__14 _1189\"></span>cem<span class=\"__14 _1189\"></span>be<span class=\"__14 _1189\"></span>r 2022 u<span class=\"__14 _1189\"></span>pp<span class=\"__14 _1189\"></span>g\u00e5r ti<span class=\"__14 _1189\"></span>ll 3 758 M<span class=\"__14 _1189\"></span>kr. Den </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.25373077px; bottom:44.569824px;\">inte<span class=\"__14 _1189\"></span>rna v\u00e4<span class=\"__14 _1189\"></span>rde<span class=\"__14 _1189\"></span>rin<span class=\"__14 _1189\"></span>ge<span class=\"__14 _1189\"></span>n med v\u00e4<span class=\"__14 _1189\"></span>rde<span class=\"__14 _1189\"></span>tidp<span class=\"__14 _1189\"></span>unk<span class=\"__14 _1189\"></span>t p<span class=\"__14 _1189\"></span>er 202<span class=\"__14 _1189\"></span>2-<span class=\"__14 _1191\"></span>12-31 vi<span class=\"__14 _1189\"></span>sad<span class=\"__14 _1189\"></span>e et<span class=\"__14 _1189\"></span>t v\u00e4rd<span class=\"__14 _1189\"></span>e som u<span class=\"__14 _1189\"></span>nd<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>steg d<span class=\"__14 _1189\"></span>en ex<span class=\"__14 _1189\"></span>te<span class=\"__14 _1189\"></span>rna v\u00e4<span class=\"__14 _1189\"></span>rde<span class=\"__14 _1189\"></span>rin<span class=\"__14 _1189\"></span>gen m<span class=\"__14 _1189\"></span>ed </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.25373077px; bottom:33.522423px;\">4,9 proc<span class=\"__14 _1189\"></span>ent e<span class=\"__14 _1189\"></span>lle<span class=\"__14 _1189\"></span>r 193 Mkr<span class=\"__14 _1190\"> </span>.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls17_14 ws4_14\" style=\"left:499.5616px; bottom:623.13873px;\">Sammanfattning<span class=\"__14 _1191\"></span> av den<span class=\"__14 _1191\"></span> inter<span class=\"__14 _1191\"></span>na v<span class=\"__14 _1191\"></span>\u00e4rderingen per<span class=\"__14 _1191\"></span> 2022<span class=\"__14 _1191\"></span>-12<span class=\"__14 _1191\"></span>-31<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:499.5616px; bottom:610.244px;\">Kalkyperiod <span class=\"__14 _1264\"> </span>Normalt 10 \u00e5r<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:499.5616px; bottom:597.3493px;\">Inflationsantagande <span class=\"__14 _1265\"> </span>L\u00e5ngsiktigt inflationsantagande p\u00e5 2 procent<span class=\"__14 _1191\"></span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:499.5616px; bottom:584.45465px;\">Direktavkastning vid k<span class=\"__14 _1191\"></span>alkylperiode<span class=\"__14 _1189\"></span>ns slut <span class=\"__14 _1266\"> </span>V<span class=\"__14 _1191\"></span>arierar mellan 3,8 och 4,2 procent<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:499.5616px; bottom:571.55994px;\">Kalk<span class=\"__14 _1189\"></span>ylr<span class=\"__14 _1189\"></span>\u00e4nta <span class=\"__14 _1267\"> </span>Me<span class=\"__14 _1189\"></span>lla<span class=\"__14 _1189\"></span>n 5,8 o<span class=\"__14 _1189\"></span>ch 6<span class=\"__14 _1189\"></span>,<span class=\"__14 _1189\"></span>2 pro<span class=\"__14 _1189\"></span>ce<span class=\"__14 _1189\"></span>nt<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:499.5616px; bottom:558.6652px;\">L\u00e5ngsiktig vakansgrad <span class=\"__14 _1268\"> </span>Individuell bed\u00f6mning, normalt ca 5 procent<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:499.5616px; bottom:542.085px;\">Det genomsnittliga direktavkastningskravet vid k<span class=\"__14 _1191\"></span>alkylperiode<span class=\"__14 _1189\"></span>ns slut uppgick till<span class=\"__14 _1191\"></span> 3,<span class=\"__14 _1191\"></span>93<span class=\"__14 _1191\"></span> procent. </div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls3_14 ws5_14\" style=\"left:499.5616px; bottom:514.4574px;\">F\u00f6r\u00e4ndri<span class=\"__14 _1191\"></span>ng av<span class=\"__14 _1191\"></span> f\u00f6rvaltningsfastighet<span class=\"__14 _1191\"></span>ernas redov<span class=\"__14 _1191\"></span>isade v\u00e4rde<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:499.5616px; bottom:503.41003px;\">F\u00f6r<span class=\"__14 _1189\"></span>valt<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>gsf<span class=\"__14 _1189\"></span>as<span class=\"__14 _1189\"></span>tigh<span class=\"__14 _1189\"></span>ete<span class=\"__14 _1189\"></span>rna<span class=\"__14 _1189\"></span>s red<span class=\"__14 _1189\"></span>ovis<span class=\"__14 _1189\"></span>ad<span class=\"__14 _1189\"></span>e v\u00e4rd<span class=\"__14 _1189\"></span>e pe<span class=\"__14 _1189\"></span>r 31 dec<span class=\"__14 _1189\"></span>em<span class=\"__14 _1189\"></span>be<span class=\"__14 _1189\"></span>r 2022 up<span class=\"__14 _1189\"></span>pg<span class=\"__14 _1189\"></span>\u00e5r ti<span class=\"__14 _1189\"></span>ll 3,<span class=\"__14 _1189\"></span>8 mil<span class=\"__14 _1189\"></span>jard<span class=\"__14 _1189\"></span>er k<span class=\"__14 _1189\"></span>ron<span class=\"__14 _1189\"></span>or.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls21_11 ws1f_14\" style=\"left:958.907px; bottom:484.0031px;\">2022<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.5616px; bottom:469.8071px;\">Vid \u00e5rets b\u00f6rjan<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.5616px; bottom:455.6111px;\">Inv<span class=\"__14 _1191\"></span>esteringar / omklassificeringar<span class=\"__14 _1247\"> </span>2 066<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:499.5616px; bottom:441.4151px;\">V<span class=\"__14 _1191\"></span>\u00e4rdef<span class=\"__14 _1193\"></span>\u00f6r\u00e4ndringar<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h8_14 ff1_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:573.9863px; bottom:444.44812px;\">1)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:958.907px; bottom:441.41785px;\">1 692<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws4a_6\" style=\"left:499.5616px; bottom:427.22183px;\">Utg\u00e5ende verkligt v<span class=\"__14 _1191\"></span>\u00e4rde<span class=\"__14 _1269\"> </span><span class=\"ws19_14\">3 758<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls25_11 ws23_14\" style=\"left:499.5616px; bottom:407.93268px;\">1)  <span class=\"__14 _1213\"></span>Varav<span class=\"__14 _1191\"></span> 1 581<span class=\"__14 _1193\"></span> M<span class=\"__14 _1189\"></span>kr avser<span class=\"__14 _1191\"></span> skillnader<span class=\"__14 _1191\"></span> mellan fasti<span class=\"__14 _1191\"></span>gheternas v<span class=\"__14 _1191\"></span>erkliga v<span class=\"__14 _1191\"></span>\u00e4rde vid<span class=\"__14 _1193\"></span> \u00f6verl\u00e5telsedagen (<span class=\"__14 _1191\"></span>IAS 40<span class=\"__14 _1191\"></span>) och dess<span class=\"__14 _1191\"></span> tidigare<span class=\"__14 _1191\"></span> redovisade v<span class=\"__14 _1191\"></span>\u00e4rde </div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls13_14 ws15_14\" style=\"left:507.04117px; bottom:398.18268px;\">som oms\u00e4ttn<span class=\"__14 _1191\"></span>ingsfastighe<span class=\"__14 _1191\"></span>t (<span class=\"__14 _1191\"></span>IAS 2<span class=\"__14 _1191\"></span>).<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls4_14 ws9_14\" style=\"left:499.5616px; bottom:372.39758px;\">K\u00e4nslighetsanalys<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:499.5616px; bottom:361.3502px;\">Nedanst\u00e5ende tabell visar v\u00e4rdep\u00e5verkan<span class=\"__14 _1191\"></span> vid f\u00f6r\u00e4ndringar av<span class=\"__14 _1191\"></span> n\u00e4mnda faktorer:<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:774.8977px; bottom:335.2376px;\">Basv\u00e4r<span class=\"__14 _1191\"></span>de<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:848.9186px; bottom:345.63892px;\">F<span class=\"__14 _1191\"></span>\u00f6r\u00e4ndring av </div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:860.8668px; bottom:335.2376px;\">antagande<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:928.3434px; bottom:345.63892px;\">P\u00e5verk<span class=\"__14 _1193\"></span>an p<span class=\"__14 _1189\"></span>\u00e5 </div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:936.5425px; bottom:335.2376px;\">v\u00e4rde, Mkr<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:499.5616px; bottom:321.0416px;\">Hyresv<span class=\"__14 _1191\"></span>\u00e4rde<span class=\"__14 _7a_6\"> </span><span class=\"ws13_14\">3 7<span class=\"__14 _1191\"></span>60<span class=\"__14 _1235\"> </span>+/- 50 kr /kvm<span class=\"__14 _7b_6\"> </span>+/- 58<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:499.5616px; bottom:306.8456px;\">Driftskostnader<span class=\"__14 _7c_6\"> </span>309<span class=\"__14 _7d_5\"> </span><span class=\"ws13_14\">+/- 25 kr<span class=\"__14 _1193\"></span>/kvm<span class=\"__14 _1245\"> </span>+/- 45<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws2f_12\" style=\"left:499.5616px; bottom:292.6496px;\">L\u00e5ngsiktig v<span class=\"__14 _1191\"></span>akansgr<span class=\"__14 _1191\"></span>ad, %<span class=\"__14 _1225\"> </span><span class=\"ls20_11 ws1e_14\">5,0<span class=\"__14 _1266\"> </span></span><span class=\"ws13_14\">+/- 1 procent<span class=\"__14 _1191\"></span>enhet<span class=\"__14 _1233\"> </span>+39 /-45<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.5616px; bottom:278.4536px;\">Genomsnittligt direkt<span class=\"__14 _1191\"></span>avkastningskr<span class=\"__14 _1191\"></span>av<span class=\"__14 _1193\"></span>, %<span class=\"__14 _1267\"> </span><span class=\"ls1c_13 ws1a_14\">3,9<span class=\"__14 _1189\"></span>3<span class=\"__14 _7e_5\"> </span></span>+/- 0,2<span class=\"__14 _1191\"></span>5 procent<span class=\"__14 _1191\"></span>enhet<span class=\"__14 _7f_5\"> </span>+25<span class=\"__14 _1191\"></span>7 /-225<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls3_14 ws5_14\" style=\"left:499.5616px; bottom:254.1839px;\">Fastighetsbest\u00e5nd<span class=\"__14 _1191\"></span> vid balansdagen<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:499.5616px; bottom:228.07718px;\">F<span class=\"__14 _1191\"></span>astighetstyp<span class=\"__14 _1270\"> </span>Omr\u00e5de<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:685.21643px; bottom:238.47849px;\">Uthyrningsbar<span class=\"__14 _1191\"></span> <span class=\"__14 _1213\"></span><span class=\"ls0_14 ws2_14\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:710.90576px; bottom:228.07718px;\">area, m<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 ha_13 ff2_14 fs5_14 fc0_14 sc0_14 ls0_14 ws2_14\" style=\"left:742.25964px; bottom:231.10735px;\">2<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:754.2887px; bottom:238.47717px;\">Hyresv<span class=\"__14 _1191\"></span>\u00e4rde p\u00e5 </div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:758.85266px; bottom:228.07587px;\">\u00e5rsbasis, Mkr<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:860.8668px; bottom:238.47717px;\">Ekonomisk<span class=\"__14 _1191\"></span> </div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:830.87px; bottom:228.07587px;\">uthyrningsgr<span class=\"__14 _1191\"></span>ad, %<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:928.3434px; bottom:238.47717px;\">H\u00e5llbarhets-<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:922.66174px; bottom:228.07587px;\">certifiering, %<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:499.5616px; bottom:213.87987px;\">Kon<span class=\"__14 _1193\"></span>tor<span class=\"__14 _2d_10\"> </span>Malm\u00f6<span class=\"__14 _1271\"> </span><span class=\"ws13_14\">23 110<span class=\"__14 _1202\"> </span><span class=\"ls3d_6 ws4b_6\">74<span class=\"__14 _1272\"> </span><span class=\"ls41_6 ws4c_6\">98<span class=\"__14 _1203\"> </span></span></span></span>100<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:499.5616px; bottom:199.68387px;\">Kon<span class=\"__14 _1193\"></span>tor<span class=\"__14 _2d_10\"> </span>Stockholm<span class=\"__14 _1209\"> </span><span class=\"ws13_14\">2<span class=\"__14 _1191\"></span>8 992<span class=\"__14 _1273\"> </span><span class=\"lsc_14 ws29_13\">122<span class=\"__14 _1209\"> </span></span><span class=\"ws11_14\">80<span class=\"__14 _1203\"> </span>100<span class=\"__14 _1190\"> </span></span></span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:499.5616px; bottom:185.48787px;\">Summa<span class=\"__14 _1274\"> </span><span class=\"ws19_14\">52 102<span class=\"__14 _1211\"> </span><span class=\"ls15_14 ws4d_6\">196<span class=\"__14 _1272\"> </span></span></span>86<span class=\"__14 _1a_13\"> </span>100<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls17_14 ws4_14\" style=\"left:499.5616px; bottom:161.21817px;\">\u00c5rets fast<span class=\"__14 _1191\"></span>ighetsinv<span class=\"__14 _1191\"></span>esteringar<span class=\"__14 _1193\"></span>/<span class=\"__14 _1191\"></span>omklassificeringar<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:499.5616px; bottom:135.11171px;\">F<span class=\"__14 _1191\"></span>astighet<span class=\"__14 _1226\"> </span>Omr\u00e5de<span class=\"__14 _1275\"> </span><span class=\"ws4a_6\">Intern v<span class=\"__14 _1191\"></span>\u00e4rdering, Mkr<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:818.68604px; bottom:145.513px;\">Genomsnittlig extern </div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:846.4319px; bottom:135.11171px;\">v\u00e4rdering, Mkr<span class=\"__14 _1276\"> </span>A<span class=\"__14 _1191\"></span>vvikelse, %<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:499.5616px; bottom:120.915695px;\">Epic<span class=\"__14 _1277\"> </span>Malm\u00f6<span class=\"__14 _1278\"> </span><span class=\"ls3c_6 ws4e_6\">76<span class=\"__14 _1189\"></span>6<span class=\"__14 _1279\"> </span><span class=\"ls21_11 ws1f_14\">802<span class=\"__14 _1207\"> </span></span></span>-4,5<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:499.5616px; bottom:106.7197px;\">Aqua<span class=\"__14 _8a_4\"> </span>Malm\u00f6<span class=\"__14 _1278\"> </span>612<span class=\"__14 _8b_4\"> </span><span class=\"ls4_14 ws9_14\">644<span class=\"__14 _1207\"> </span></span>-5,0<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.5616px; bottom:92.523705px;\">Sthlm 01<span class=\"__14 _1c_13\"> </span><span class=\"ws11_14\">Stockholm<span class=\"__14 _8c_5\"> </span></span>2 380<span class=\"__14 _8d_4\"> </span>2 505<span class=\"__14 _1207\"> </span><span class=\"ws11_14\">-5,0<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h3_14 ff1_14 fs0_14 fc1_14 sc0_14 ls0_14 ws2_14\" style=\"left:0.25373077px; bottom:726.297px;\">Koncern\u00f6<span class=\"__14 _1191\"></span>versikt<span class=\"__14 _1196\"> </span>V<span class=\"__14 _1191\"></span>erksamhe<span class=\"__14 _1191\"></span>t<span class=\"__14 _1197\"> </span>Bolagsstyrning<span class=\"__14 _1196\"> </span>H\u00e5llbarhet<span class=\"__14 _1198\"> </span><span class=\"ff2_14\">Finansiell information<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h6_14 ff1_14 fs2_14 fc1_14 sc0_14 lse_14 ws10_14\" style=\"left:0.25373077px; bottom:2.079193px;\">184 <span class=\"__14 _1199\"> </span><span class=\"fs3_14 ls0_14 ws2_14\">Skanska \u00c5rs- och h\u00e5llbarhetsr<span class=\"__14 _1191\"></span>edovisning 2022<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h3_14 ff1_14 fs0_14 fc1_14 sc0_14 ls0_14 ws2_14\" style=\"left:0.25373077px; bottom:698.65924px;\">Finansiell analys  <span class=\"__14 _a_13\"> </span> Koncernr<span class=\"__14 _1191\"></span>esultat  <span class=\"__14 _a_13\"> </span> <span class=\"ff2_14\">Noter</span>  <span class=\"__14 _a_13\"> </span> Nya ers\u00e4ttningsrik<span class=\"__14 _1191\"></span>tlinjer <span class=\"__14 _a_13\"> </span>Revisionsber<span class=\"__14 _1191\"></span>\u00e4ttelse  <span class=\"__14 _a_13\"> </span> Revisorns h\u00e5llbarhe<span class=\"__14 _1191\"></span>tsrapport <span class=\"__14 _a_13\"> </span> K<span class=\"__14 _1191\"></span>vartalsinf<span class=\"__14 _1191\"></span>ormation  <span class=\"__14 _a_13\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__14 _1191\"></span>vest<span class=\"__14 _1191\"></span>erark<span class=\"__14 _1191\"></span>alender  <span class=\"__14 _a_13\"> </span> Adresser<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h5_14 ff2_14 fs1_14 fc0_14 sc0_14 ls42_6 ws4f_6\" style=\"left:0.009986877px; bottom:649.6712px;\">N<span class=\"__14 _1189\"></span>ot 41<span class=\"__14 _1195\"></span>.<span class=\"__14 _1189\"></span><span class=\"ff1_14 ls0_14 ws2_14\"> Le<span class=\"__14 _1191\"></span>asing<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:623.88104px;\">Lea<span class=\"__14 _1189\"></span>si<span class=\"__14 _1189\"></span>ng ha<span class=\"__14 _1189\"></span>ntera<span class=\"__14 _1189\"></span>s i en<span class=\"__14 _1189\"></span>lig<span class=\"__14 _1189\"></span>het m<span class=\"__14 _1189\"></span>ed I<span class=\"__14 _1189\"></span>FRS 16 L<span class=\"__14 _1189\"></span>eas<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>av<span class=\"__14 _1189\"></span>tal<span class=\"__14 _1189\"></span>, se no<span class=\"__14 _1189\"></span>t 1<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:607.30084px;\">D\u00e5 S<span class=\"__14 _1189\"></span>kans<span class=\"__14 _1189\"></span>ka \u00e4r le<span class=\"__14 _1189\"></span>as<span class=\"__14 _1189\"></span>etag<span class=\"__14 _1189\"></span>are r<span class=\"__14 _1189\"></span>edov<span class=\"__14 _1189\"></span>is<span class=\"__14 _1189\"></span>as le<span class=\"__14 _1189\"></span>as<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>till<span class=\"__14 _1189\"></span>g\u00e5<span class=\"__14 _1189\"></span>nga<span class=\"__14 _1189\"></span>rna s<span class=\"__14 _1189\"></span>om e<span class=\"__14 _1189\"></span>n nyt<span class=\"__14 _1189\"></span>tja<span class=\"__14 _1189\"></span>nde<span class=\"__14 _1189\"></span>r\u00e4t<span class=\"__14 _1189\"></span>t i ra<span class=\"__14 _1189\"></span>ppo<span class=\"__14 _1189\"></span>r<span class=\"__14 _1189\"></span>ten \u00f6ver f<span class=\"__14 _1189\"></span>in<span class=\"__14 _1189\"></span>ans<span class=\"__14 _1189\"></span>iel<span class=\"__14 _1189\"></span>l st\u00e4<span class=\"__14 _1189\"></span>llni<span class=\"__14 _1189\"></span>ng </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:596.2534px;\">me<span class=\"__14 _1189\"></span>dan d<span class=\"__14 _1189\"></span>en fr<span class=\"__14 _1189\"></span>amti<span class=\"__14 _1189\"></span>da f\u00f6r<span class=\"__14 _1189\"></span>pli<span class=\"__14 _1189\"></span>k<span class=\"__14 _1189\"></span>tels<span class=\"__14 _1189\"></span>en t<span class=\"__14 _1189\"></span>ill le<span class=\"__14 _1189\"></span>as<span class=\"__14 _1189\"></span>eg<span class=\"__14 _1189\"></span>ivare<span class=\"__14 _1189\"></span>n re<span class=\"__14 _1189\"></span>dovi<span class=\"__14 _1189\"></span>sa<span class=\"__14 _1189\"></span>s som e<span class=\"__14 _1189\"></span>n sk<span class=\"__14 _1189\"></span>uld i r<span class=\"__14 _1189\"></span>app<span class=\"__14 _1189\"></span>or<span class=\"__14 _1189\"></span>ten \u00f6ve<span class=\"__14 _1189\"></span>r fi<span class=\"__14 _1189\"></span>nan<span class=\"__14 _1189\"></span>sie<span class=\"__14 _1189\"></span>ll st<span class=\"__14 _1189\"></span>\u00e4lln<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls4_14 ws5_14\" style=\"left:0.009986877px; bottom:579.6732px;\">Som leasegivare<span class=\"__14 _1191\"></span> har Sk<span class=\"__14 _1191\"></span>anska<span class=\"__14 _1191\"></span> b\u00e5de finansiella<span class=\"__14 _1191\"></span> och operationella<span class=\"__14 _1191\"></span> leasingavtal.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:0.009986877px; bottom:563.093px;\">Skanska<span class=\"__14 _1191\"></span> \u00e4r leasegivare till finansiella leasingavtal via vidareuth<span class=\"__14 _1191\"></span>yrning av e<span class=\"__14 _1191\"></span>xtern kont<span class=\"__14 _1191\"></span>orshyra.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls3_14 ws4_14\" style=\"left:0.009986877px; bottom:546.5128px;\">Som operati<span class=\"__14 _1191\"></span>onell leasegiv<span class=\"__14 _1191\"></span>are bedriv<span class=\"__14 _1191\"></span>er Sk<span class=\"__14 _1191\"></span>anska<span class=\"__14 _1191\"></span> uth<span class=\"__14 _1191\"></span>yrning<span class=\"__14 _1191\"></span> av fast<span class=\"__14 _1191\"></span>igheter<span class=\"__14 _1191\"></span> i v<span class=\"__14 _1191\"></span>erksamhetsgrenen<span class=\"__14 _1191\"></span> F\u00f6rvalt<span class=\"__14 _1191\"></span>ningsfastighe<span class=\"__14 _1191\"></span>ter </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls5_14 ws6_14\" style=\"left:0.009986877px; bottom:535.4654px;\">och Kommersiell fastighetsut<span class=\"__14 _1189\"></span>veckling.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls3_14 ws5_14\" style=\"left:0.009986877px; bottom:513.3615px;\">A. Skanska<span class=\"__14 _1191\"></span> som leasetagare<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.009986877px; bottom:491.9128px;\">Nyttjander\u00e4tter<span class=\"__14 _1191\"></span> f\u00f6rdelat per tillg\u00e5ngsslag<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:359.7985px; bottom:476.2108px;\">2022-<span class=\"__14 _1193\"></span>12-31<span class=\"__14 _8e_5\"> </span>2021<span class=\"__14 _1191\"></span>-12-31<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:462.01477px;\">Byggnader och mark<span class=\"__14 _8f_4\"> </span><span class=\"ls6_14 ws50_5\">99<span class=\"__14 _1222\"> </span><span class=\"ls22_11 ws20_14\">97<span class=\"__14 _1190\"> </span></span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:447.8188px;\">Kon<span class=\"__14 _1193\"></span>tor<span class=\"__14 _1280\"> </span><span class=\"ls8_14 ws51_5\">2 735<span class=\"__14 _3b_9\"> </span><span class=\"ls1d_13 ws52_5\">2 78<span class=\"__14 _1189\"></span>2<span class=\"__14 _1190\"> </span></span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:433.62277px;\">Bilar<span class=\"__14 _1281\"> </span>316<span class=\"__14 _1203\"> </span><span class=\"ls24_11 ws22_14\">2<span class=\"__14 _1189\"></span>87<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:419.42676px;\">Maskiner<span class=\"__14 _1282\"> </span><span class=\"ls29_11 ws2d_12\">70<span class=\"__14 _1222\"> </span><span class=\"ls6_14 ws50_5\">99<span class=\"__14 _1190\"> </span></span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:405.23077px;\">\u00d6vrigt<span class=\"__14 _1283\"> </span><span class=\"lsc_14 ws29_13\">37<span class=\"__14 _1222\"> </span><span class=\"lsd_14 ws53_5\">48<span class=\"__14 _1190\"> </span></span></span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.009986877px; bottom:391.03476px;\">Summa materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__14 _1212\"></span>, nyttjander\u00e4tter<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 ha_13 ff2_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:238.78592px; bottom:394.07065px;\">1)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:384.3464px; bottom:391.04037px;\">3 256<span class=\"__14 _3b_9\"> </span>3 314<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:362.64838px;\">Nyttjander\u00e4tter<span class=\"__14 _1191\"></span> mark<span class=\"__14 _1284\"> </span><span class=\"ls3c_6 ws30_11\">3<span class=\"__14 _1189\"></span> 676<span class=\"__14 _1218\"> </span><span class=\"ls9_14 ws16_14\">3 289<span class=\"__14 _1190\"> </span></span></span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.009986877px; bottom:348.45236px;\">Summa oms\u00e4ttningsfas<span class=\"__14 _1191\"></span>tigheter<span class=\"__14 _1212\"></span>, nyttjander\u00e4tter<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 ha_13 ff2_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:200.97256px; bottom:351.48538px;\">1)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls43_6 ws54_5\" style=\"left:384.3464px; bottom:348.45508px;\">3<span class=\"__14 _1189\"></span> 676<span class=\"__14 _3b_9\"> </span><span class=\"ls21_11 ws16_14\">3<span class=\"__14 _1189\"></span> 289<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls25_11 ws23_14\" style=\"left:0.009986877px; bottom:329.16492px;\">1)  <span class=\"__14 _1213\"></span>Korttidsleasingavtal och leasing<span class=\"__14 _1191\"></span> av tillg\u00e5<span class=\"__14 _1191\"></span>ngar till<span class=\"__14 _1191\"></span> l\u00e5gt v<span class=\"__14 _1191\"></span>\u00e4rde ing\u00e5<span class=\"__14 _1191\"></span>r ej d\u00e5<span class=\"__14 _1193\"></span> de<span class=\"__14 _1189\"></span>ssa k<span class=\"__14 _1191\"></span>ostnadsf\u00f6rs direkt. K<span class=\"__14 _1191\"></span>ostnader f\u00f6r<span class=\"__14 _1191\"></span> korttidsleasingavtal </div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls0_14 ws14_14\" style=\"left:7.521385px; bottom:319.41492px;\">upp<span class=\"__14 _1189\"></span>g\u00e5<span class=\"__14 _1189\"></span>r til<span class=\"__14 _1189\"></span>l 68<span class=\"__14 _1189\"></span>8 (556) M<span class=\"__14 _1189\"></span>kr oc<span class=\"__14 _1189\"></span>h kos<span class=\"__14 _1189\"></span>tna<span class=\"__14 _1189\"></span>de<span class=\"__14 _1189\"></span>r f\u00f6r l<span class=\"__14 _1189\"></span>ea<span class=\"__14 _1189\"></span>si<span class=\"__14 _1189\"></span>ng av t<span class=\"__14 _1189\"></span>ill<span class=\"__14 _1189\"></span>g\u00e5n<span class=\"__14 _1189\"></span>ga<span class=\"__14 _1189\"></span>r til<span class=\"__14 _1189\"></span>l l\u00e5g<span class=\"__14 _1189\"></span>t v\u00e4rd<span class=\"__14 _1189\"></span>e up<span class=\"__14 _1189\"></span>pg<span class=\"__14 _1189\"></span>\u00e5r ti<span class=\"__14 _1189\"></span>ll 796 (7<span class=\"__14 _1189\"></span>96) Mkr. </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:291.78732px;\">F\u00f6r av<span class=\"__14 _1189\"></span>skr<span class=\"__14 _1189\"></span>ivn<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>ar, se not 1<span class=\"__14 _1189\"></span>2.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.009986877px; bottom:245.0232px;\">Nedskrivningar<span class=\"__14 _1191\"></span>/<span class=\"__14 _1193\"></span>\u00e5terf\u00f6ring av<span class=\"__14 _1191\"></span> nedskrivningar<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls17_14 ws25_13\" style=\"left:490.2907px; bottom:259.21918px;\">Nedskrivningar<span class=\"__14 _1285\"> </span><span class=\"ws35_11\">\u00c5terf\u00f6ring av nedskrivningar<span class=\"__14 _1286\"> </span></span>Summa<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls21_11 ws1f_14\" style=\"left:498.04388px; bottom:245.0232px;\">2022<span class=\"__14 _1287\"> </span>2021<span class=\"__14 _1221\"> </span>2022<span class=\"__14 _1287\"> </span>2021<span class=\"__14 _1220\"> </span>2<span class=\"__14 _1189\"></span>022<span class=\"__14 _1287\"> </span>2021<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:230.8272px;\">Byggnader och mark<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:216.6312px;\">Kon<span class=\"__14 _1193\"></span>tor<span class=\"__14 _1288\"> </span><span class=\"ls23_11 ws21_14\">-20<span class=\"__14 _1289\"> </span><span class=\"ls0_14 ws2_14\">2<span class=\"__14 _9a_4\"> </span>1<span class=\"__14 _9b_4\"> </span></span>-20<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:202.4352px;\">Bilar<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:188.2392px;\">Maskiner<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:172.99669px;\">\u00d6vrigt<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.009986877px; bottom:158.80069px;\">Summa materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__14 _1212\"></span>, nyttjander\u00e4tter<span class=\"__14 _9c_3\"> </span><span class=\"ls0_14 ws2_14\">0<span class=\"__14 _9d_4\"> </span><span class=\"ls23_11 ws21_14\">-20<span class=\"__14 _1289\"> </span></span>2<span class=\"__14 _9e_4\"> </span>0<span class=\"__14 _9f_4\"> </span>1<span class=\"__14 _9d_4\"> </span><span class=\"ls23_11 ws21_14\">-20<span class=\"__14 _1190\"> </span></span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:130.40869px;\">Nyttjander\u00e4tter<span class=\"__14 _1191\"></span> mark<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.009986877px; bottom:116.21269px;\">Summa oms\u00e4ttningsfas<span class=\"__14 _1191\"></span>tigheter<span class=\"__14 _1212\"></span>, nyttjander\u00e4tter<span class=\"__14 _a0_4\"> </span><span class=\"ls0_14 ws2_14\">0<span class=\"__14 _9e_4\"> </span>0<span class=\"__14 _1289\"> </span>0<span class=\"__14 _9e_4\"> </span>0<span class=\"__14 _9e_4\"> </span>0<span class=\"__14 _1289\"> </span>0<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls4_14 ws18_14\" style=\"left:499.31787px; bottom:623.11px;\">Nedskrivningar/<span class=\"__14 _1193\"></span>\u00e5terf\u00f6ring av<span class=\"__14 _1191\"></span> nedskrivningar av n<span class=\"__14 _1193\"></span>y<span class=\"__14 _1189\"></span>ttjander\u00e4tter<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:499.31787px; bottom:612.0626px;\">Under \u00e5ret har nedskrivningar<span class=\"__14 _1191\"></span>/<span class=\"__14 _1191\"></span>\u00e5terf\u00f6ring av nedskrivningar redovisats netto med 1<span class=\"__14 _1191\"></span> (-<span class=\"__14 _1193\"></span>20) Mkr<span class=\"__14 _1191\"></span>. Nedskrivningar/<span class=\"__14 _1193\"></span>\u00e5terf\u00f6ring </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:499.31787px; bottom:601.0152px;\">av nedskrivningar har under \u00e5ret sk<span class=\"__14 _1191\"></span>ett i Polen. Under j\u00e4mf\u00f6relse\u00e5ret har<span class=\"__14 _1191\"></span> nedskrivningar skett i Polen och S<span class=\"__14 _1191\"></span>torbritannien.  </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:499.31787px; bottom:584.435px;\">Nedskrivningar/<span class=\"__14 _1191\"></span>\u00e5terf\u00f6ring av nedskrivningar har redovisats inom<span class=\"__14 _1191\"></span> kostnader f\u00f6r produktion och f\u00f6rvaltning<span class=\"__14 _1191\"></span> samt </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls4_14 ws5_14\" style=\"left:499.31787px; bottom:573.3876px;\">f\u00f6rs\u00e4ljnings- och ad<span class=\"__14 _1191\"></span>ministrati<span class=\"__14 _1191\"></span>onskostnader<span class=\"__14 _1190\"> </span><span class=\"__14 _1193\"></span>.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff1_14 fs0_14 fc1_14 sc0_14 ls0_14 ws2_14\" style=\"left:0.009986877px; bottom:726.297px;\">Koncern\u00f6<span class=\"__14 _1191\"></span>versikt<span class=\"__14 _1196\"> </span>V<span class=\"__14 _1191\"></span>erksamhe<span class=\"__14 _1191\"></span>t<span class=\"__14 _1197\"> </span>Bolagsstyrning<span class=\"__14 _1196\"> </span>H\u00e5llbarhet<span class=\"__14 _1198\"> </span><span class=\"ff2_14\">Finansiell information<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h6_14 ff1_14 fs2_14 fc1_14 sc0_14 lse_14 ws10_14\" style=\"left:0.009986877px; bottom:2.079193px;\">185 <span class=\"__14 _1199\"> </span><span class=\"fs3_14 ls0_14 ws2_14\">Skanska \u00c5rs- och h\u00e5llbarhetsr<span class=\"__14 _1191\"></span>edovisning 2022<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h3_14 ff1_14 fs0_14 fc1_14 sc0_14 ls0_14 ws2_14\" style=\"left:0.009986877px; bottom:698.65924px;\">Finansiell analys  <span class=\"__14 _a_13\"> </span> Koncernr<span class=\"__14 _1191\"></span>esultat  <span class=\"__14 _a_13\"> </span> <span class=\"ff2_14\">Noter</span>  <span class=\"__14 _a_13\"> </span> Nya ers\u00e4ttningsrik<span class=\"__14 _1191\"></span>tlinjer <span class=\"__14 _a_13\"> </span>Revisionsber<span class=\"__14 _1191\"></span>\u00e4ttelse  <span class=\"__14 _a_13\"> </span> Revisorns h\u00e5llbarhe<span class=\"__14 _1191\"></span>tsrapport <span class=\"__14 _a_13\"> </span> K<span class=\"__14 _1191\"></span>vartalsinf<span class=\"__14 _1191\"></span>ormation  <span class=\"__14 _a_13\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__14 _1191\"></span>vest<span class=\"__14 _1191\"></span>erark<span class=\"__14 _1191\"></span>alender  <span class=\"__14 _a_13\"> </span> Adresser<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h7_14 ff3_13 fs4_14 fc2_12 sc0_14 lsf_14 ws2_14\" style=\"left:0.25373077px; bottom:653.5712px;\">Not 41. L<span class=\"__14 _1191\"></span>easing forts.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls3_14 ws27_13\" style=\"left:0.25373077px; bottom:361.4781px;\">Leasingskulder<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.25373077px; bottom:350.4307px;\">Lea<span class=\"__14 _1189\"></span>si<span class=\"__14 _1189\"></span>ngs<span class=\"__14 _1189\"></span>kul<span class=\"__14 _1189\"></span>de<span class=\"__14 _1189\"></span>r upp<span class=\"__14 _1189\"></span>g\u00e5r t<span class=\"__14 _1189\"></span>ill 7 281 (6 960) Mkr, f\u00f6r en l<span class=\"__14 _1189\"></span>\u00f6pti<span class=\"__14 _1189\"></span>ds<span class=\"__14 _1189\"></span>ana<span class=\"__14 _1189\"></span>lys av d<span class=\"__14 _1189\"></span>e od<span class=\"__14 _1189\"></span>isko<span class=\"__14 _1189\"></span>nter<span class=\"__14 _1189\"></span>ade s<span class=\"__14 _1189\"></span>kul<span class=\"__14 _1189\"></span>de<span class=\"__14 _1189\"></span>rna s<span class=\"__14 _1189\"></span>e not 6<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.25373077px; bottom:333.8505px;\">F\u00f6r r\u00e4<span class=\"__14 _1189\"></span>nteko<span class=\"__14 _1189\"></span>stn<span class=\"__14 _1189\"></span>ade<span class=\"__14 _1189\"></span>r<span class=\"__14 _1191\"></span>, se n<span class=\"__14 _1189\"></span>ot 14.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.25373077px; bottom:317.2703px;\">Kost<span class=\"__14 _1189\"></span>nad<span class=\"__14 _1189\"></span>er s<span class=\"__14 _1189\"></span>om avs<span class=\"__14 _1189\"></span>er va<span class=\"__14 _1189\"></span>ria<span class=\"__14 _1189\"></span>bla l<span class=\"__14 _1189\"></span>ea<span class=\"__14 _1189\"></span>sin<span class=\"__14 _1189\"></span>gav<span class=\"__14 _1189\"></span>gif<span class=\"__14 _1189\"></span>ter s<span class=\"__14 _1189\"></span>om in<span class=\"__14 _1189\"></span>te ink<span class=\"__14 _1189\"></span>lud<span class=\"__14 _1189\"></span>era<span class=\"__14 _1189\"></span>s i v\u00e4rd<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>en av l<span class=\"__14 _1189\"></span>ea<span class=\"__14 _1189\"></span>sin<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>kul<span class=\"__14 _1189\"></span>der u<span class=\"__14 _1189\"></span>pp<span class=\"__14 _1189\"></span>g\u00e5r ti<span class=\"__14 _1189\"></span>ll 0 (0) Mkr. </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.25373077px; bottom:300.6901px;\">F\u00f6r tota<span class=\"__14 _1189\"></span>lt kas<span class=\"__14 _1189\"></span>saf<span class=\"__14 _1189\"></span>l\u00f6<span class=\"__14 _1189\"></span>de le<span class=\"__14 _1189\"></span>as<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>av<span class=\"__14 _1189\"></span>tal ex<span class=\"__14 _1189\"></span>klu<span class=\"__14 _1189\"></span>sive ko<span class=\"__14 _1189\"></span>rt<span class=\"__14 _1189\"></span>ti<span class=\"__14 _1189\"></span>dsl<span class=\"__14 _1189\"></span>ea<span class=\"__14 _1189\"></span>sin<span class=\"__14 _1189\"></span>ga<span class=\"__14 _1189\"></span>vta<span class=\"__14 _1189\"></span>l oc<span class=\"__14 _1189\"></span>h le<span class=\"__14 _1189\"></span>asi<span class=\"__14 _1189\"></span>ng av t<span class=\"__14 _1189\"></span>illg<span class=\"__14 _1189\"></span>\u00e5n<span class=\"__14 _1189\"></span>gar ti<span class=\"__14 _1189\"></span>ll l\u00e5<span class=\"__14 _1189\"></span>gt v\u00e4r<span class=\"__14 _1189\"></span>de , s<span class=\"__14 _1189\"></span>e konc<span class=\"__14 _1189\"></span>ern<span class=\"__14 _1189\"></span>en<span class=\"__14 _1189\"></span>s </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls4_14 ws5_14\" style=\"left:0.25373077px; bottom:289.6427px;\">rapport \u00f6v<span class=\"__14 _1191\"></span>er kassafl\u00f6den.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.25373077px; bottom:273.0625px;\">De o<span class=\"__14 _1189\"></span>dis<span class=\"__14 _1189\"></span>konte<span class=\"__14 _1189\"></span>rad<span class=\"__14 _1189\"></span>e fram<span class=\"__14 _1189\"></span>tid<span class=\"__14 _1189\"></span>a kass<span class=\"__14 _1189\"></span>afl<span class=\"__14 _1189\"></span>\u00f6d<span class=\"__14 _1189\"></span>en so<span class=\"__14 _1189\"></span>m ej \u00e5te<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>pe<span class=\"__14 _1189\"></span>gl<span class=\"__14 _1189\"></span>as i le<span class=\"__14 _1189\"></span>as<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>sk<span class=\"__14 _1189\"></span>uld<span class=\"__14 _1189\"></span>en up<span class=\"__14 _1189\"></span>pg<span class=\"__14 _1189\"></span>\u00e5r til<span class=\"__14 _1189\"></span>l 97<span class=\"__14 _1191\"></span>4 (87<span class=\"__14 _1193\"></span>4) Mk<span class=\"__14 _1189\"></span>r. Dess<span class=\"__14 _1189\"></span>a avs<span class=\"__14 _1189\"></span>er </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:0.25373077px; bottom:262.0151px;\"> <span class=\"__14 _1213\"></span>m\u00f6jligh<span class=\"__14 _1189\"></span>eter t<span class=\"__14 _1191\"></span>ill f\u00f6rl\u00e4ngningar och upps\u00e4gningar samt leasingavtal som \u00e4nnu int<span class=\"__14 _1191\"></span>e p\u00e5b\u00f6rjats men som Skanska<span class=\"__14 _1191\"></span> \u00e4r </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls4_14 ws5_14\" style=\"left:0.25373077px; bottom:250.96771px;\">f\u00f6rbunden t<span class=\"__14 _1191\"></span>ill<span class=\"__14 _1190\"> </span>.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls8_14 ws8_14\" style=\"left:0.25373077px; bottom:228.8638px;\">\u00d6vrigt<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:0.25373077px; bottom:217.8164px;\">Int\u00e4kter fr\u00e5n<span class=\"__14 _1191\"></span> vidareuthyrning av<span class=\"__14 _1191\"></span> nyttjander\u00e4tter best\u00e5r fr\u00e4mst av uth<span class=\"__14 _1193\"></span>yrning av kontor<span class=\"__14 _1191\"></span> och uppg\u00e5r till 15<span class=\"__14 _1191\"></span> (7) Mkr<span class=\"__14 _1191\"></span>. </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:0.25373077px; bottom:201.2362px;\">V<span class=\"__14 _1191\"></span>arken under \u00e5ret<span class=\"__14 _1191\"></span> eller j\u00e4mf\u00f6relse\u00e5ret har sale<span class=\"__14 _1191\"></span> and leasebac<span class=\"__14 _1189\"></span>k transaktioner skett.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls5_14 ws6_14\" style=\"left:0.25373077px; bottom:184.656px;\">Leasingav<span class=\"__14 _1189\"></span>tal som inneh\u00e5ller s\u00e4rskilda beg<span class=\"__14 _1189\"></span>r\u00e4nsningar eller s\u00e4rskil<span class=\"__14 _1189\"></span>da villk<span class=\"__14 _1191\"></span>or finns ej.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls0_14 ws24_14\" style=\"left:0.25373077px; bottom:162.55211px;\">B. S<span class=\"__14 _1189\"></span>kan<span class=\"__14 _1189\"></span>ska so<span class=\"__14 _1189\"></span>m le<span class=\"__14 _1189\"></span>as<span class=\"__14 _1189\"></span>eg<span class=\"__14 _1189\"></span>ivar<span class=\"__14 _1189\"></span>e<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h4_14 ff3_13 fs0_14 fc0_14 sc0_14 ls44_5 ws1_14\" style=\"left:0.25373077px; bottom:151.5047px;\">Finansiella leasingav<span class=\"__14 _1189\"></span>tal<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.25373077px; bottom:140.4573px;\">Skan<span class=\"__14 _1189\"></span>ska U<span class=\"__14 _1189\"></span>SA Civ<span class=\"__14 _1189\"></span>il, S<span class=\"__14 _1189\"></span>kans<span class=\"__14 _1189\"></span>ka Ce<span class=\"__14 _1189\"></span>ntral<span class=\"__14 _1189\"></span>eu<span class=\"__14 _1189\"></span>rop<span class=\"__14 _1189\"></span>a oc<span class=\"__14 _1189\"></span>h Komm<span class=\"__14 _1189\"></span>ers<span class=\"__14 _1189\"></span>ie<span class=\"__14 _1189\"></span>ll Fas<span class=\"__14 _1189\"></span>tig<span class=\"__14 _1189\"></span>het<span class=\"__14 _1189\"></span>sut<span class=\"__14 _1189\"></span>vec<span class=\"__14 _1189\"></span>kl<span class=\"__14 _1189\"></span>ing Eu<span class=\"__14 _1189\"></span>rop<span class=\"__14 _1189\"></span>a har ex<span class=\"__14 _1189\"></span>te<span class=\"__14 _1189\"></span>rna hy<span class=\"__14 _1189\"></span>res<span class=\"__14 _1189\"></span>kontr<span class=\"__14 _1189\"></span>ak<span class=\"__14 _1189\"></span>t som </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.25373077px; bottom:129.4099px;\">vid<span class=\"__14 _1189\"></span>are<span class=\"__14 _1189\"></span> <span class=\"__14 _1213\"></span>u<span class=\"__14 _1189\"></span>thyrs o<span class=\"__14 _1189\"></span>ch s<span class=\"__14 _1189\"></span>om re<span class=\"__14 _1189\"></span>dov<span class=\"__14 _1189\"></span>isa<span class=\"__14 _1189\"></span>s so<span class=\"__14 _1189\"></span>m en f<span class=\"__14 _1189\"></span>ina<span class=\"__14 _1189\"></span>nsi<span class=\"__14 _1189\"></span>ell f<span class=\"__14 _1189\"></span>ord<span class=\"__14 _1189\"></span>ran om 5<span class=\"__14 _1189\"></span>4 (47) Mkr.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h4_14 ff3_13 fs0_14 fc0_14 sc0_14 ls44_5 ws1_14\" style=\"left:499.5616px; bottom:350.4216px;\">Operationella leasingav<span class=\"__14 _1189\"></span>tal<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:499.5616px; bottom:339.3742px;\">Operationell leasing genom uthyrning av<span class=\"__14 _1191\"></span> fastigheter bedrivs huvudsakligen inom verk<span class=\"__14 _1191\"></span>samhetsgrene<span class=\"__14 _1189\"></span>n </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:499.5616px; bottom:328.3268px;\">F\u00f6r<span class=\"__14 _1189\"></span>valt<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>gsf<span class=\"__14 _1189\"></span>as<span class=\"__14 _1189\"></span>tigh<span class=\"__14 _1189\"></span>ete<span class=\"__14 _1189\"></span>r och Ko<span class=\"__14 _1189\"></span>mme<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>iel<span class=\"__14 _1189\"></span>l fas<span class=\"__14 _1189\"></span>tig<span class=\"__14 _1189\"></span>het<span class=\"__14 _1189\"></span>sut<span class=\"__14 _1189\"></span>ve<span class=\"__14 _1189\"></span>ckl<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>.  F\u00f6r f\u00f6<span class=\"__14 _1189\"></span>r<span class=\"__14 _1189\"></span>valtn<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>sfa<span class=\"__14 _1189\"></span>st<span class=\"__14 _1189\"></span>igh<span class=\"__14 _1189\"></span>eter s<span class=\"__14 _1189\"></span>e not 4<span class=\"__14 _1189\"></span>0 oc<span class=\"__14 _1189\"></span>h f\u00f6r o<span class=\"__14 _1189\"></span>ms\u00e4<span class=\"__14 _1189\"></span>tt<span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:499.5616px; bottom:317.2794px;\">nin<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>fas<span class=\"__14 _1189\"></span>tigh<span class=\"__14 _1189\"></span>ete<span class=\"__14 _1189\"></span>r se no<span class=\"__14 _1189\"></span>t 22<span class=\"__14 _1189\"></span>. </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:499.5616px; bottom:300.6992px;\">\u00c5re<span class=\"__14 _1189\"></span>ts hyr<span class=\"__14 _1189\"></span>esi<span class=\"__14 _1189\"></span>nt\u00e4k<span class=\"__14 _1189\"></span>t up<span class=\"__14 _1189\"></span>pg<span class=\"__14 _1189\"></span>\u00e5r til<span class=\"__14 _1189\"></span>l 838 (926) Mk<span class=\"__14 _1189\"></span>r<span class=\"__14 _1191\"></span>.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:499.5616px; bottom:284.119px;\">Konc<span class=\"__14 _1189\"></span>ern<span class=\"__14 _1189\"></span>en<span class=\"__14 _1189\"></span>s vari<span class=\"__14 _1189\"></span>abl<span class=\"__14 _1189\"></span>a le<span class=\"__14 _1189\"></span>asi<span class=\"__14 _1189\"></span>ngi<span class=\"__14 _1189\"></span>nkom<span class=\"__14 _1189\"></span>ste<span class=\"__14 _1189\"></span>r avs<span class=\"__14 _1189\"></span>ee<span class=\"__14 _1189\"></span>nde o<span class=\"__14 _1189\"></span>pe<span class=\"__14 _1189\"></span>rati<span class=\"__14 _1189\"></span>one<span class=\"__14 _1189\"></span>lla l<span class=\"__14 _1189\"></span>ea<span class=\"__14 _1189\"></span>sin<span class=\"__14 _1189\"></span>g <span class=\"__14 _1192\"></span>kontr<span class=\"__14 _1189\"></span>ak<span class=\"__14 _1189\"></span>t upp<span class=\"__14 _1189\"></span>g\u00e5<span class=\"__14 _1189\"></span>r f\u00f6r \u00e5r<span class=\"__14 _1189\"></span>et til<span class=\"__14 _1189\"></span>l 69 (1<span class=\"__14 _1191\"></span>98) Mkr s<span class=\"__14 _1189\"></span>om int<span class=\"__14 _1189\"></span>e </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:499.5616px; bottom:273.0716px;\">be<span class=\"__14 _1189\"></span>ror p<span class=\"__14 _1189\"></span>\u00e5 et<span class=\"__14 _1189\"></span>t ind<span class=\"__14 _1189\"></span>ex ell<span class=\"__14 _1189\"></span>er e<span class=\"__14 _1189\"></span>n r\u00e4nte<span class=\"__14 _1189\"></span>sat<span class=\"__14 _1189\"></span>s<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:499.5616px; bottom:256.4914px;\">Fram<span class=\"__14 _1191\"></span>tida odiskonterade<span class=\"__14 _1191\"></span> betalningar som h\u00e4nf\u00f6r<span class=\"__14 _1191\"></span> sig till operationella leasingavtal f\u00f6rdelar sig p\u00e5 f<span class=\"__14 _1191\"></span>\u00f6rfallotidpunkter enligt </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 wsb_14\" style=\"left:499.5616px; bottom:245.444px;\">f\u00f6ljande;<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:499.5616px; bottom:218.68546px;\">Int\u00e4k<span class=\"__14 _1191\"></span>ter<span class=\"__14 _1193\"></span>, f\u00f6rf<span class=\"__14 _1191\"></span>allotidpunkt<span class=\"__14 _a1_4\"> </span><span class=\"ls21_11 ws1f_14\">2022<span class=\"__14 _1217\"> </span>2021<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.5616px; bottom:204.31656px;\">Inom ett \u00e5r<span class=\"__14 _1255\"> </span><span class=\"ls3c_6 ws4e_6\">676<span class=\"__14 _1202\"> </span><span class=\"ls3d_6 ws4b_6\">74<span class=\"__14 _1189\"></span>3<span class=\"__14 _1190\"> </span></span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.5616px; bottom:190.12056px;\">Senare \u00e4n ett \u00e5r men inom f<span class=\"__14 _1191\"></span>em \u00e5r<span class=\"__14 _a2_3\"> </span>2 309<span class=\"__14 _3b_9\"> </span>2 709<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.5616px; bottom:175.92455px;\">Senare \u00e4n fem \u00e5r<span class=\"__14 _a3_3\"> </span><span class=\"ls3d_6 ws46_9\">3<span class=\"__14 _1189\"></span> 74<span class=\"__14 _1189\"></span>6<span class=\"__14 _3b_9\"> </span></span>2 066<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:499.5616px; bottom:161.72855px;\">Summa<span class=\"__14 _a4_3\"> </span><span class=\"ws19_14\">6 731<span class=\"__14 _1218\"> </span>5 519<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws4a_6\" style=\"left:0.25373077px; bottom:619.43085px;\">Redovis<span class=\"__14 _1191\"></span>at v\u00e4rde<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 lsc_14 ws13_14\" style=\"left:129.41003px; bottom:594.83356px;\">Byg<span class=\"__14 _1189\"></span>gna<span class=\"__14 _1189\"></span>de<span class=\"__14 _1189\"></span>r och m<span class=\"__14 _1189\"></span>ark<span class=\"__14 _a5_3\"> </span><span class=\"ls16_14 ws0_14\">Kon<span class=\"__14 _1191\"></span>tor<span class=\"__14 _a6_3\"> </span><span class=\"ls3_14 ws27_13\">Bilar<span class=\"__14 _a7_3\"> </span><span class=\"ls26_11 wse_14\">Maskiner<span class=\"__14 _1190\"> </span></span></span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls17_14 ws35_11\" style=\"left:714.60376px; bottom:605.23486px;\">\u00d6vriga nyttjande r\u00e4tter </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls2_14 ws24_14\" style=\"left:715.8777px; bottom:594.83356px;\">anl\u00e4ggningstillg\u00e5ngar<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls26_11 wse_14\" style=\"left:876.56555px; bottom:605.23486px;\">Nyttjander\u00e4tter<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls3_14 ws27_13\" style=\"left:863.0248px; bottom:594.83356px;\">oms\u00e4ttnings<span class=\"__14 _1189\"></span>tillg\u00e5ngar<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls21_11 ws1f_14\" style=\"left:148.19243px; bottom:580.6376px;\">2022<span class=\"__14 _1217\"> </span>2021<span class=\"__14 _1218\"> </span>2<span class=\"__14 _1189\"></span>022<span class=\"__14 _c_14\"> </span>202<span class=\"__14 _1189\"></span>1<span class=\"__14 _1218\"> </span>2022<span class=\"__14 _1217\"> </span>2021<span class=\"__14 _1204\"> </span>2022<span class=\"__14 _c_14\"> </span>202<span class=\"__14 _1189\"></span>1<span class=\"__14 _1218\"> </span>2022<span class=\"__14 _1217\"> </span>2021<span class=\"__14 _1204\"> </span>2022<span class=\"__14 _c_14\"> </span>202<span class=\"__14 _1189\"></span>1<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.25373077px; bottom:566.4416px;\">Vid \u00e5rets b\u00f6rjan<span class=\"__14 _a8_3\"> </span><span class=\"ls22_11 ws20_14\">97<span class=\"__14 _1222\"> </span><span class=\"ls6_14 ws50_5\">99<span class=\"__14 _3b_9\"> </span><span class=\"ls1d_13 ws52_5\">2 782<span class=\"__14 _c_14\"> </span></span></span></span>3 132<span class=\"__14 _1203\"> </span><span class=\"ls24_11 ws22_14\">2<span class=\"__14 _1189\"></span>87<span class=\"__14 _2a_11\"> </span></span><span class=\"ws11_14\">331<span class=\"__14 _1222\"> </span><span class=\"ls6_14 ws50_5\">99<span class=\"__14 _1a_13\"> </span><span class=\"ls9_14 ws41_9\">28<span class=\"__14 _1189\"></span>6<span class=\"__14 _1222\"> </span><span class=\"lsd_14 ws53_5\">48<span class=\"__14 _a9_3\"> </span><span class=\"ls0_14 ws2_14\">82<span class=\"__14 _3b_9\"> </span></span></span><span class=\"ws16_14\">3 289<span class=\"__14 _1201\"> </span></span></span></span></span>2 980<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.25373077px; bottom:552.24554px;\">Nya leasingavtal<span class=\"__14 _aa_4\"> </span><span class=\"ws11_14\">17<span class=\"__14 _ab_4\"> </span>13<span class=\"__14 _1207\"> </span><span class=\"ls9_14 ws41_9\">28<span class=\"__14 _1189\"></span>5<span class=\"__14 _2a_11\"> </span><span class=\"ls20_11 ws1e_14\">194<span class=\"__14 _1202\"> </span>190<span class=\"__14 _1e_12\"> </span><span class=\"ls27_11 ws2b_13\">175<span class=\"__14 _1222\"> </span></span></span></span>36<span class=\"__14 _ab_4\"> </span><span class=\"ls3c_6 ws4e_6\">76<span class=\"__14 _ab_4\"> </span></span>18<span class=\"__14 _2c_11\"> </span><span class=\"ls0_14 ws2_14\">9<span class=\"__14 _1202\"> </span><span class=\"lsc_14 ws29_13\">122<span class=\"__14 _1222\"> </span></span></span>85<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.25373077px; bottom:538.04956px;\">Omv<span class=\"__14 _1191\"></span>\u00e4rdering<span class=\"__14 _ac_3\"> </span><span class=\"ls0_14 ws2_14\">3<span class=\"__14 _1202\"> </span></span>129<span class=\"__14 _1222\"> </span>66<span class=\"__14 _1f_12\"> </span>-5<span class=\"__14 _ad_4\"> </span>-41<span class=\"__14 _ae_4\"> </span><span class=\"ls3f_6 ws48_7\">-1<span class=\"__14 _2c_11\"> </span><span class=\"ls0_14 ws2_14\">2<span class=\"__14 _1249\"> </span>1<span class=\"__14 _5d_9\"> </span></span></span>32<span class=\"__14 _1a_13\"> </span><span class=\"ls9_14 ws41_9\">28<span class=\"__14 _1189\"></span>3<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.25373077px; bottom:523.8536px;\">S\u00e5lda leasingavtal<span class=\"__14 _2b_10\"> </span><span class=\"ws11_14\">-3<span class=\"__14 _ad_4\"> </span>-41<span class=\"__14 _af_3\"> </span>-9<span class=\"__14 _af_3\"> </span>-9<span class=\"__14 _b0_3\"> </span>-<span class=\"__14 _1191\"></span>118<span class=\"__14 _1253\"> </span>-285<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.25373077px; bottom:509.6576px;\">A<span class=\"__14 _1191\"></span>vyttringar<span class=\"__14 _b1_3\"> </span>-91<span class=\"__14 _8c_5\"> </span><span class=\"ls3f_6 ws48_7\">-18<span class=\"__14 _b2_3\"> </span>-1<span class=\"__14 _1189\"></span>70<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.25373077px; bottom:495.46155px;\">A<span class=\"__14 _1191\"></span>vskrivningar<span class=\"__14 _b3_3\"> </span><span class=\"ls3f_6 ws48_7\">-19<span class=\"__14 _1e_12\"> </span><span class=\"ls23_11 ws21_14\">-20<span class=\"__14 _1210\"> </span></span></span>-614<span class=\"__14 _1273\"> </span>-585<span class=\"__14 _1208\"> </span>-165<span class=\"__14 _1a_13\"> </span>-<span class=\"__14 _1191\"></span>161<span class=\"__14 _1e_12\"> </span><span class=\"ls3f_6 ws48_7\">-7<span class=\"__14 _1189\"></span>0<span class=\"__14 _1e_12\"> </span><span class=\"ls45_4 ws55_5\">-<span class=\"__14 _1189\"></span>96<span class=\"__14 _1e_12\"> </span></span></span>-33<span class=\"__14 _2a_11\"> </span><span class=\"ls46_4 ws56_5\">-46<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.25373077px; bottom:481.26556px;\">Nedskrivningar<span class=\"__14 _b4_3\"> </span><span class=\"ls23_11 ws21_14\">-20<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.25373077px; bottom:467.06955px;\">\u00c5t<span class=\"__14 _1191\"></span>erf\u00f6ring av<span class=\"__14 _1191\"></span> </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.25373077px; bottom:456.02216px;\">nedskrivningar<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.25373077px; bottom:441.82617px;\">Omklassificeringar<span class=\"__14 _b5_4\"> </span><span class=\"ls3f_6 ws48_7\">-1<span class=\"__14 _1189\"></span>3<span class=\"__14 _1e_12\"> </span><span class=\"ls19_13 ws57_4\">-45<span class=\"__14 _1249\"> </span><span class=\"ls0_14 ws2_14\">1<span class=\"__14 _b6_4\"> </span></span></span>-1<span class=\"__14 _1189\"></span>4<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.25373077px; bottom:427.63016px;\">\u00c5rets kursdiff<span class=\"__14 _1193\"></span>erenser<span class=\"__14 _1209\"> </span><span class=\"ls0_14 ws2_14\">3<span class=\"__14 _1249\"> </span>1<span class=\"__14 _1e_12\"> </span><span class=\"ls3a_6 ws44_9\">167<span class=\"__14 _2a_11\"> </span></span></span><span class=\"ws11_14\">173<span class=\"__14 _2c_11\"> </span><span class=\"ls0_14 ws2_14\">9<span class=\"__14 _ab_4\"> </span></span>10<span class=\"__14 _2c_11\"> </span><span class=\"ls0_14 ws2_14\">5<span class=\"__14 _ab_4\"> </span></span>13<span class=\"__14 _2c_11\"> </span><span class=\"ls0_14 ws2_14\">2<span class=\"__14 _2c_11\"> </span>2<span class=\"__14 _1207\"> </span></span>364<span class=\"__14 _1203\"> </span><span class=\"ls28_11 ws2c_13\">225<span class=\"__14 _1190\"> </span></span></span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.25373077px; bottom:413.43417px;\">Vid \u00e5rets slut<span class=\"__14 _b7_4\"> </span><span class=\"ls6_14 ws50_5\">99<span class=\"__14 _1222\"> </span><span class=\"ls0_14 ws2_14\">97<span class=\"__14 _1201\"> </span></span></span>2 73<span class=\"__14 _1189\"></span>5<span class=\"__14 _1201\"> </span><span class=\"ls47_4 ws53_5\">2 78<span class=\"__14 _1189\"></span>2<span class=\"__14 _1c_13\"> </span></span><span class=\"ws11_14\">316<span class=\"__14 _1207\"> </span><span class=\"ls20_11 ws1e_14\">2<span class=\"__14 _1189\"></span>87<span class=\"__14 _1222\"> </span><span class=\"ls27_11 ws2b_13\">70<span class=\"__14 _1222\"> </span><span class=\"ls6_14 ws50_5\">99<span class=\"__14 _1222\"> </span><span class=\"ls48_4 ws58_4\">37<span class=\"__14 _a9_3\"> </span><span class=\"lsd_14 ws53_5\">48<span class=\"__14 _3b_9\"> </span><span class=\"ls43_6 ws54_5\">3<span class=\"__14 _1189\"></span> 6<span class=\"__14 _1189\"></span>76<span class=\"__14 _3b_9\"> </span><span class=\"ls21_11 ws16_14\">3 289<span class=\"__14 _1190\"> </span></span></span></span></span></span></span></span></span></div><div class=\"t_14 m0_14 h3_14 ff1_14 fs0_14 fc1_14 sc0_14 ls0_14 ws2_14\" style=\"left:0.25373077px; bottom:726.297px;\">Koncern\u00f6<span class=\"__14 _1191\"></span>versikt<span class=\"__14 _1196\"> </span>V<span class=\"__14 _1191\"></span>erksamhe<span class=\"__14 _1191\"></span>t<span class=\"__14 _1197\"> </span>Bolagsstyrning<span class=\"__14 _1196\"> </span>H\u00e5llbarhet<span class=\"__14 _1198\"> </span><span class=\"ff2_14\">Finansiell information<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h6_14 ff1_14 fs2_14 fc1_14 sc0_14 lse_14 ws10_14\" style=\"left:0.25373077px; bottom:2.079193px;\">186 <span class=\"__14 _1199\"> </span><span class=\"fs3_14 ls0_14 ws2_14\">Skanska \u00c5rs- och h\u00e5llbarhetsr<span class=\"__14 _1191\"></span>edovisning 2022<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h3_14 ff1_14 fs0_14 fc1_14 sc0_14 ls0_14 ws2_14\" style=\"left:0.25373077px; bottom:698.65924px;\">Finansiell analys  <span class=\"__14 _a_13\"> </span> Koncernr<span class=\"__14 _1191\"></span>esultat  <span class=\"__14 _a_13\"> </span> <span class=\"ff2_14\">Noter</span>  <span class=\"__14 _a_13\"> </span> Nya ers\u00e4ttningsrik<span class=\"__14 _1191\"></span>tlinjer <span class=\"__14 _a_13\"> </span>Revisionsber<span class=\"__14 _1191\"></span>\u00e4ttelse  <span class=\"__14 _a_13\"> </span> Revisorns h\u00e5llbarhe<span class=\"__14 _1191\"></span>tsrapport <span class=\"__14 _a_13\"> </span> K<span class=\"__14 _1191\"></span>vartalsinf<span class=\"__14 _1191\"></span>ormation  <span class=\"__14 _a_13\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__14 _1191\"></span>vest<span class=\"__14 _1191\"></span>erark<span class=\"__14 _1191\"></span>alender  <span class=\"__14 _a_13\"> </span> Adresser<span class=\"__14 _1190\"> </span></div>Not 4<span class=\"__14 _1189\"></span>3.<span class=\"ff1_14 ls0_14 ws2_14\"> Koncernen f<span class=\"__14 _1193\"></span>em \u00e5r i sammandrag<span class=\"__14 _1190\"> </span></span>Resultatr<span class=\"__14 _1191\"></span>\u00e4kningar<span class=\"__14 _1193\"></span>, enligt IFRS<span class=\"__14 _1190\"> </span>2022<span class=\"__14 _3c_10\"> </span>2021<span class=\"__14 _b8_4\"> </span><span class=\"ls23_11 ws21_14\">2020<span class=\"__14 _3c_10\"> </span><span class=\"ls49_4 ws59_3\">2019<span class=\"__14 _3c_10\"> </span><span class=\"ls11_14 ws11_14\">2018<span class=\"__14 _1190\"> </span></span></span></span>Int<span class=\"__14 _1191\"></span>\u00e4kter<span class=\"__14 _b9_4\"> </span><span class=\"ws13_14\">163 17<span class=\"__14 _1191\"></span>4<span class=\"__14 _1244\"> </span>143 865<span class=\"__14 _1244\"> </span>160 344<span class=\"__14 _1244\"> </span>172 846<span class=\"__14 _1239\"> </span>171 730<span class=\"__14 _1190\"> </span></span>Kos<span class=\"__14 _1191\"></span>tnader f\u00f6r<span class=\"__14 _1191\"></span> produktion och f\u00f6rv<span class=\"__14 _1191\"></span>altning<span class=\"__14 _1264\"> </span><span class=\"ws13_14\">-146 483<span class=\"__14 _4e_8\"> </span>-<span class=\"__14 _1191\"></span>128 156<span class=\"__14 _a_13\"> </span>-143 457<span class=\"__14 _ba_4\"> </span>-<span class=\"__14 _1191\"></span>156 540<span class=\"__14 _bb_4\"> </span>-<span class=\"__14 _1191\"></span>157 465<span class=\"__14 _1190\"> </span></span>Bruttoresult<span class=\"__14 _1191\"></span>at<span class=\"__14 _bc_4\"> </span><span class=\"ws19_14\">16 692<span class=\"__14 _1236\"> </span>15 709<span class=\"__14 _1233\"> </span>16 887<span class=\"__14 _1234\"> </span>16 306<span class=\"__14 _1233\"> </span>14 265<span class=\"__14 _1190\"> </span></span>F<span class=\"__14 _1191\"></span>\u00f6rs\u00e4ljnings- och administrationsk<span class=\"__14 _1191\"></span>ostnader<span class=\"__14 _bd_4\"> </span><span class=\"ws13_14\">-8 998<span class=\"__14 _be_4\"> </span>-<span class=\"__14 _1191\"></span>7 865<span class=\"__14 _1237\"> </span>-8 26<span class=\"__14 _1191\"></span>9<span class=\"__14 _1237\"> </span>-9 46<span class=\"__14 _1193\"></span>9<span class=\"__14 _be_4\"> </span>-9 473<span class=\"__14 _1190\"> </span></span>V<span class=\"__14 _1191\"></span>\u00e4rdef<span class=\"__14 _1193\"></span>\u00f6r\u00e4ndring f\u00f6rv<span class=\"__14 _1191\"></span>altningsfastighe<span class=\"__14 _1191\"></span>ter<span class=\"__14 _bf_4\"> </span><span class=\"ws13_14\">1 692<span class=\"__14 _1190\"> </span></span>Resultat fr<span class=\"__14 _1191\"></span>\u00e5n joint <span class=\"__14 _1191\"></span>ventur<span class=\"__14 _1191\"></span>es och intr<span class=\"__14 _1191\"></span>essef\u00f6r<span class=\"__14 _1191\"></span>et<span class=\"__14 _1191\"></span>ag<span class=\"__14 _1267\"> </span>636<span class=\"__14 _1245\"> </span>449<span class=\"__14 _b8_4\"> </span><span class=\"ws13_14\">4 015<span class=\"__14 _1218\"> </span><span class=\"ls22_11 ws20_14\">591<span class=\"__14 _1201\"> </span></span></span>855<span class=\"__14 _1190\"> </span>R\u00f6relser<span class=\"__14 _1191\"></span>esultat<span class=\"__14 _c0_4\"> </span><span class=\"ws19_14\">10 021<span class=\"__14 _4b_8\"> </span>8 293<span class=\"__14 _1236\"> </span>12 633<span class=\"__14 _4b_8\"> </span>7 42<span class=\"__14 _1191\"></span>8<span class=\"__14 _4b_8\"> </span><span class=\"ls23_11 ws4_14\">5 647<span class=\"__14 _1190\"> </span></span></span>Finansnett<span class=\"__14 _1191\"></span>o<span class=\"__14 _c1_4\"> </span>290<span class=\"__14 _c2_4\"> </span>-<span class=\"__14 _1191\"></span>168<span class=\"__14 _b_14\"> </span>-229<span class=\"__14 _1201\"> </span><span class=\"ws13_14\"> -88<span class=\"__14 _1210\"> </span><span class=\"ls0_14 ws2_14\">39<span class=\"__14 _1190\"> </span></span></span>Resultat eft<span class=\"__14 _1191\"></span>er finansiella poster<span class=\"__14 _3a_9\"> </span>10 312<span class=\"__14 _3e_10\"> </span>8 125<span class=\"__14 _4c_8\"> </span>12 404<span class=\"__14 _4b_8\"> </span>7 340<span class=\"__14 _4b_8\"> </span>5 686<span class=\"__14 _1190\"> </span>Skatt<span class=\"__14 _1191\"></span>er<span class=\"__14 _c3_4\"> </span><span class=\"ws13_14\">-2 027<span class=\"__14 _c4_4\"> </span>-<span class=\"__14 _1191\"></span>1 238<span class=\"__14 _1237\"> </span>-2 507<span class=\"__14 _c4_4\"> </span>-<span class=\"__14 _1191\"></span>1 286<span class=\"__14 _be_4\"> </span>-1 092<span class=\"__14 _1190\"> </span></span>\u00c5rets r<span class=\"__14 _1191\"></span>esultat<span class=\"__14 _c5_4\"> </span>8 284<span class=\"__14 _4b_8\"> </span>6 887<span class=\"__14 _4b_8\"> </span><span class=\"ls0_14 ws26_13\">9 897<span class=\"__14 _4b_8\"> </span></span>6 054<span class=\"__14 _1232\"> </span><span class=\"ls9_14 ws5a_3\">4<span class=\"__14 _1189\"></span> 594<span class=\"__14 _1190\"> </span></span>\u00c5rets r<span class=\"__14 _1191\"></span>esultat h\u00e4nf<span class=\"__14 _1191\"></span>\u00f6rligt till Aktie\u00e4garna<span class=\"__14 _c6_4\"> </span><span class=\"ws13_14\">8 256<span class=\"__14 _4b_8\"> </span>6 864<span class=\"__14 _b8_4\"> </span><span class=\"ls24_11 ws50_5\">9 87<span class=\"__14 _1189\"></span>5<span class=\"__14 _3d_10\"> </span></span>6 031<span class=\"__14 _3d_10\"> </span>4 571</span> <span class=\"__14 _c7_4\"> </span> <span class=\"__14 _1192\"></span>Innehav utan best<span class=\"__14 _1191\"></span>\u00e4mmande inflytande<span class=\"__14 _c8_4\"> </span><span class=\"ls9_14 ws41_9\">28<span class=\"__14 _1208\"> </span><span class=\"ls4a_3 ws5c_3\">23<span class=\"__14 _1210\"> </span><span class=\"lsc_14 ws29_13\">22<span class=\"__14 _1210\"> </span></span>23<span class=\"__14 _1208\"> </span>23<span class=\"__14 _1190\"> </span></span></span>\u00d6vrigt tot<span class=\"__14 _1191\"></span>alresultat<span class=\"__14 _1190\"> </span>Post<span class=\"__14 _1191\"></span>er som int<span class=\"__14 _1191\"></span>e kommer<span class=\"__14 _1191\"></span> att omklassificeras till periodens resultat<span class=\"__14 _1190\"> </span>Omv<span class=\"__14 _1191\"></span>\u00e4rderingar av f<span class=\"__14 _1193\"></span>\u00f6rm\u00e5nsb<span class=\"__14 _1189\"></span>est\u00e4mda<span class=\"__14 _1191\"></span> pensionsplaner<span class=\"__14 _b2_3\"> </span><span class=\"ws13_14\">3 818<span class=\"__14 _4a_10\"> </span>2 585<span class=\"__14 _c4_4\"> </span>-1 00<span class=\"__14 _1191\"></span>3<span class=\"__14 _b_14\"> </span><span class=\"ws11_14\">-895<span class=\"__14 _c9_4\"> </span><span class=\"ls1d_13 ws1b_14\">-<span class=\"__14 _1189\"></span>478<span class=\"__14 _1190\"> </span></span></span></span>Skatt h\u00e4nf<span class=\"__14 _1191\"></span>\u00f6rlig till poster s<span class=\"__14 _1191\"></span>om int<span class=\"__14 _1191\"></span>e kommer att omklassificer<span class=\"__14 _1191\"></span>as till periodens resultat<span class=\"__14 _c0_4\"> </span><span class=\"ls3f_6 ws48_7\">-7<span class=\"__14 _1189\"></span>9<span class=\"__14 _1189\"></span>2<span class=\"__14 _c2_4\"> </span><span class=\"ls27_11 ws2b_13\">-575<span class=\"__14 _c_14\"> </span></span></span><span class=\"ws11_14\">211<span class=\"__14 _1218\"> </span>166<span class=\"__14 _1210\"> </span><span class=\"ls22_11 ws20_14\">59<span class=\"__14 _1190\"> </span></span></span>3 026<span class=\"__14 _4a_10\"> </span><span class=\"ls11_14 ws19_14\">2 010<span class=\"__14 _b_14\"> </span><span class=\"ls4b_3 ws5e_3\">-7<span class=\"__14 _1189\"></span>9<span class=\"__14 _1189\"></span>2<span class=\"__14 _ca_4\"> </span>-7<span class=\"__14 _1189\"></span>2<span class=\"__14 _1189\"></span>9<span class=\"__14 _c9_4\"> </span><span class=\"ls49_4 ws59_3\">-<span class=\"__14 _1189\"></span>4<span class=\"__14 _1189\"></span>19<span class=\"__14 _1190\"> </span></span></span></span>\u00d6vrigt tot<span class=\"__14 _1191\"></span>alresultat f<span class=\"__14 _1191\"></span>orts.<span class=\"__14 _1190\"> </span>2022<span class=\"__14 _3c_10\"> </span>2021<span class=\"__14 _b8_4\"> </span><span class=\"ls23_11 ws21_14\">2020<span class=\"__14 _3c_10\"> </span><span class=\"ls49_4 ws59_3\">2019<span class=\"__14 _3c_10\"> </span><span class=\"ls11_14 ws11_14\">2018<span class=\"__14 _1190\"> </span></span></span></span>Post<span class=\"__14 _1191\"></span>er som har eller k<span class=\"__14 _1193\"></span>ommer att omklassificeras till periodens resultat<span class=\"__14 _1190\"> </span>Omr\u00e4kningsdiff<span class=\"__14 _1191\"></span>erenser h\u00e4nf<span class=\"__14 _1193\"></span>\u00f6rliga till aktie\u00e4garna<span class=\"__14 _cb_4\"> </span><span class=\"ws13_14\">2 290<span class=\"__14 _3e_10\"> </span>1 808<span class=\"__14 _be_4\"> </span>-2 120<span class=\"__14 _3b_9\"> </span><span class=\"ls3a_6 ws44_9\">67<span class=\"__14 _1189\"></span>2<span class=\"__14 _3d_10\"> </span></span>1 299<span class=\"__14 _1190\"> </span></span>Omr\u00e4kningsdiff<span class=\"__14 _1191\"></span>erenser h\u00e4nf<span class=\"__14 _1193\"></span>\u00f6rliga till innehav utan best<span class=\"__14 _1191\"></span>\u00e4mmande inflytande<span class=\"__14 _cc_4\"> </span>14<span class=\"__14 _ad_4\"> </span><span class=\"ls0_14 ws2_14\">7<span class=\"__14 _1c_13\"> </span><span class=\"ls3f_6 ws48_7\">-7<span class=\"__14 _cd_4\"> </span></span>3<span class=\"__14 _ad_4\"> </span>3<span class=\"__14 _1190\"> </span></span>S\u00e4kring av valut<span class=\"__14 _1191\"></span>arisk i utlandsverk<span class=\"__14 _1191\"></span>samheter<span class=\"__14 _ce_4\"> </span><span class=\"ls0_14 ws2_14\">81<span class=\"__14 _1253\"> </span><span class=\"ls8_14 ws8_14\">40<span class=\"__14 _1273\"> </span><span class=\"ls3f_6 ws48_7\">-19<span class=\"__14 _ad_4\"> </span></span></span>4<span class=\"__14 _c2_4\"> </span></span>-183<span class=\"__14 _1190\"> </span>P\u00e5verk<span class=\"__14 _1191\"></span>an av k<span class=\"__14 _1191\"></span>assafl\u00f6dess\u00e4kringar <span class=\"__14 _cd_4\"> </span><span class=\"ws11_14\">108<span class=\"__14 _1259\"> </span><span class=\"ls0_14 ws2_14\">2<span class=\"__14 _1208\"> </span><span class=\"ls8_14 ws8_14\">35<span class=\"__14 _3a_9\"> </span></span></span>31<span class=\"__14 _c_14\"> </span>-30<span class=\"__14 _1190\"> </span></span>Andel \u00f6vrigt to<span class=\"__14 _1191\"></span>talr<span class=\"__14 _1191\"></span>esultat f\u00f6r<span class=\"__14 _1191\"></span> joint ven<span class=\"__14 _1191\"></span>tures och intr<span class=\"__14 _1191\"></span>essef<span class=\"__14 _1191\"></span>\u00f6ret<span class=\"__14 _1191\"></span>ag<span class=\"__14 _9f_4\"> </span><span class=\"ls1d_13 ws1b_14\">178<span class=\"__14 _1217\"> </span></span><span class=\"ws11_14\">113<span class=\"__14 _7b_6\"> </span><span class=\"ls3c_6 ws4e_6\">-<span class=\"__14 _1189\"></span>1<span class=\"__14 _1189\"></span>76<span class=\"__14 _1211\"> </span></span>-41<span class=\"__14 _3b_9\"> </span><span class=\"ls2a_11 ws2e_12\">272<span class=\"__14 _1190\"> </span></span></span>Skatt h\u00e4nf<span class=\"__14 _1191\"></span>\u00f6rlig till poster s<span class=\"__14 _1191\"></span>om har eller kommer<span class=\"__14 _1191\"></span> att omklassificeras till periodens resultat<span class=\"__14 _cf_4\"> </span><span class=\"ls3f_6 ws48_7\">-19<span class=\"__14 _1203\"> </span></span><span class=\"ws11_14\">-3<span class=\"__14 _3a_9\"> </span>21<span class=\"__14 _1211\"> </span><span class=\"ls3f_6 ws48_7\">-10<span class=\"__14 _cd_4\"> </span><span class=\"ls0_14 ws2_14\">7<span class=\"__14 _1190\"> </span></span></span></span>2 653<span class=\"__14 _b8_4\"> </span>1 966<span class=\"__14 _7d_5\"> </span>-2 266<span class=\"__14 _1245\"> </span><span class=\"ls19_13 ws57_4\">659<span class=\"__14 _b8_4\"> </span></span>1 368<span class=\"__14 _1190\"> </span>\u00c5rets \u00f6<span class=\"__14 _1191\"></span>vrigt tot<span class=\"__14 _1191\"></span>alresultat eft<span class=\"__14 _1191\"></span>er sk<span class=\"__14 _1191\"></span>att<span class=\"__14 _3c_10\"> </span><span class=\"ls4c_2 ws57_4\">5 67<span class=\"__14 _1189\"></span>9<span class=\"__14 _3e_10\"> </span><span class=\"ls0_14 ws26_13\">3 97<span class=\"__14 _1189\"></span>7<span class=\"__14 _1230\"> </span></span></span>-3 058<span class=\"__14 _c_14\"> </span><span class=\"ls4b_3 ws5e_3\">-70<span class=\"__14 _1201\"> </span><span class=\"ls9_14 ws41_9\">949<span class=\"__14 _1190\"> </span></span></span>\u00c5rets t<span class=\"__14 _1191\"></span>otalresult<span class=\"__14 _1191\"></span>at<span class=\"__14 _d0_4\"> </span>13 963<span class=\"__14 _1234\"> </span>10 863<span class=\"__14 _4b_8\"> </span>6 839<span class=\"__14 _4b_8\"> </span>5 984<span class=\"__14 _4b_8\"> </span>5 543<span class=\"__14 _1190\"> </span>\u00c5rets t<span class=\"__14 _1191\"></span>otalr<span class=\"__14 _1191\"></span>esultat h\u00e4nf<span class=\"__14 _1191\"></span>\u00f6rligt till Aktie\u00e4garna<span class=\"__14 _d1_4\"> </span><span class=\"ws13_14\">13 920<span class=\"__14 _1233\"> </span>10 834<span class=\"__14 _4a_10\"> </span><span class=\"ls20_11 ws9_14\">6 8<span class=\"__14 _1189\"></span>24<span class=\"__14 _4a_10\"> </span></span>5 958<span class=\"__14 _3c_10\"> </span>5 517</span> <span class=\"__14 _c7_4\"> </span> <span class=\"__14 _1192\"></span>Innehav utan best<span class=\"__14 _1191\"></span>\u00e4mmande inflytande<span class=\"__14 _1198\"> </span>43<span class=\"__14 _1253\"> </span>30<span class=\"__14 _1a_13\"> </span>15<span class=\"__14 _1210\"> </span><span class=\"ls1d_13 ws1b_14\">26<span class=\"__14 _1210\"> </span>26<span class=\"__14 _1190\"> </span></span>K<span class=\"__14 _1191\"></span>assafl\u00f6de Kassafl\u00f6de fr<span class=\"__14 _1191\"></span>\u00e5n l\u00f6pande verks<span class=\"__14 _1191\"></span>amhet<span class=\"__14 _1204\"> </span><span class=\"ws11_14\">480<span class=\"__14 _3e_10\"> </span></span>7 436<span class=\"__14 _1237\"> </span>11 284<span class=\"__14 _4b_8\"> </span>6 038<span class=\"__14 _4b_8\"> </span><span class=\"ls19_13 ws3_14\">9 454<span class=\"__14 _1190\"> </span></span>Kassafl\u00f6de fr<span class=\"__14 _1191\"></span>\u00e5n inv<span class=\"__14 _1191\"></span>esterings<span class=\"__14 _1191\"></span>verksamhe<span class=\"__14 _1191\"></span>t<span class=\"__14 _d2_4\"> </span><span class=\"ws13_14\">3 920<span class=\"__14 _4c_8\"> </span>-11 368<span class=\"__14 _d3_4\"> </span>1 571<span class=\"__14 _1232\"> </span>-1 214<span class=\"__14 _be_4\"> </span>-2 36<span class=\"__14 _1191\"></span>7<span class=\"__14 _1190\"> </span></span>Kassafl\u00f6de fr<span class=\"__14 _1191\"></span>\u00e5n finansieringsverk<span class=\"__14 _1191\"></span>samhet<span class=\"__14 _1268\"> </span><span class=\"ws13_14\">-5 57<span class=\"__14 _1191\"></span>4<span class=\"__14 _1237\"> </span>-5 053<span class=\"__14 _1232\"> </span>-1 183<span class=\"__14 _1230\"> </span><span class=\"ls0_14 ws3a_10\">-<span class=\"__14 _1189\"></span>6 898<span class=\"__14 _1237\"> </span></span>-3 509<span class=\"__14 _1190\"> </span></span>\u00c5rets k<span class=\"__14 _1191\"></span>assafl\u00f6de<span class=\"__14 _d4_4\"> </span>-1 173<span class=\"__14 _1233\"> </span>-8 984<span class=\"__14 _d5_4\"> </span>11 67<span class=\"__14 _1191\"></span>2<span class=\"__14 _1230\"> </span>-2 07<span class=\"__14 _1193\"></span>4<span class=\"__14 _3e_10\"> </span><span class=\"ls47_4 ws53_5\">3<span class=\"__14 _1189\"></span> 578<span class=\"__14 _1190\"> </span></span>Not 42<span class=\"__14 _1189\"></span>.<span class=\"ff1_14 ls0_14\"> H\u00e4ndelser eft<span class=\"__14 _1191\"></span>er r<span class=\"__14 _1191\"></span>apportperioden<span class=\"__14 _1190\"> </span></span>Koncernen<span class=\"__14 _1191\"></span> rapporterar<span class=\"__14 _1191\"></span> inga h\u00e4ndelser<span class=\"__14 _1191\"></span> av v<span class=\"__14 _1191\"></span>\u00e4sentlig<span class=\"__14 _1191\"></span> betydelse efter<span class=\"__14 _1191\"></span> rapportperiodens u<span class=\"__14 _1191\"></span>tg\u00e5ng.<span class=\"__14 _1190\"> </span>Koncern\u00f6<span class=\"__14 _1191\"></span>versikt<span class=\"__14 _1196\"> </span>V<span class=\"__14 _1191\"></span>erksamhe<span class=\"__14 _1191\"></span>t<span class=\"__14 _1197\"> </span>Bolagsstyrning<span class=\"__14 _1196\"> </span>H\u00e5llbarhet<span class=\"__14 _1198\"> </span><span class=\"ff2_14\">Finansiell information<span class=\"__14 _1190\"> </span></span>187 <span class=\"__14 _1199\"> </span><span class=\"fs3_14 ls0_14 ws2_14\">Skanska \u00c5rs- och h\u00e5llbarhetsredo<span class=\"__14 _1191\"></span>visning 2022<span class=\"__14 _1190\"> </span></span>Finansiell analys  <span class=\"__14 _a_13\"> </span> Koncernr<span class=\"__14 _1191\"></span>esultat  <span class=\"__14 _a_13\"> </span> <span class=\"ff2_14\">Noter</span>  <span class=\"__14 _a_13\"> </span> Nya ers\u00e4ttningsrik<span class=\"__14 _1191\"></span>tlinjer <span class=\"__14 _a_13\"> </span>Revisionsber<span class=\"__14 _1191\"></span>\u00e4ttelse  <span class=\"__14 _a_13\"> </span> Revisorns h\u00e5llbarhe<span class=\"__14 _1191\"></span>tsrapport <span class=\"__14 _a_13\"> </span> K<span class=\"__14 _1191\"></span>vartalsinf<span class=\"__14 _1191\"></span>ormation  <span class=\"__14 _a_13\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__14 _1191\"></span>vest<span class=\"__14 _1191\"></span>erark<span class=\"__14 _1191\"></span>alender  <span class=\"__14 _a_13\"> </span> Adresser<span class=\"__14 _1190\"> </span><div class=\"t_14 m0_14 h7_14 ff3_13 fs4_14 fc2_12 sc0_14 lsf_14 ws2_14\" style=\"left:0.009986877px; bottom:653.5712px;\">Not 43. K<span class=\"__14 _1193\"></span>oncernen fem \u00e5r i sammandrag forts.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.009986877px; bottom:619.43085px;\">Resultatr<span class=\"__14 _1191\"></span>\u00e4kningar<span class=\"__14 _1193\"></span>, enligt Segmentsredovisning<span class=\"__14 _1191\"></span> </div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls21_11 ws1f_14\" style=\"left:193.09378px; bottom:605.23486px;\">2022<span class=\"__14 _3c_10\"> </span>2021<span class=\"__14 _b8_4\"> </span><span class=\"ls23_11 ws21_14\">2020<span class=\"__14 _3c_10\"> </span><span class=\"ls49_4 ws59_3\">2019<span class=\"__14 _3c_10\"> </span><span class=\"ls11_14 ws11_14\">2018<span class=\"__14 _1190\"> </span></span></span></span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:591.0389px;\">Int\u00e4k<span class=\"__14 _1191\"></span>ter<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:576.84283px;\">Byggverk<span class=\"__14 _1191\"></span>samhet<span class=\"__14 _d6_4\"> </span><span class=\"ws13_14\">156 004<span class=\"__14 _d7_4\"> </span>132 587<span class=\"__14 _4d_8\"> </span>140 483<span class=\"__14 _d7_4\"> </span>159 579<span class=\"__14 _d7_4\"> </span>157 894<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:562.64685px;\">Bostadsutveckling<span class=\"__14 _d8_4\"> </span><span class=\"ls27_11 ws2a_13\">9 475<span class=\"__14 _d5_4\"> </span></span><span class=\"ws13_14\">14 377<span class=\"__14 _1230\"> </span>13 070<span class=\"__14 _1236\"> </span>12 4<span class=\"__14 _1189\"></span>83<span class=\"__14 _7d_5\"> </span>10 739<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:548.45087px;\">Kommersiell f<span class=\"__14 _1193\"></span>astighetsutveckling<span class=\"__14 _3a_9\"> </span>13 552<span class=\"__14 _be_4\"> </span>11 102<span class=\"__14 _7d_5\"> </span>14 983<span class=\"__14 _7d_5\"> </span>17 850<span class=\"__14 _be_4\"> </span>16 271<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:534.2549px;\">F<span class=\"__14 _1191\"></span>\u00f6rvaltningsf<span class=\"__14 _1191\"></span>astigheter<span class=\"__14 _1286\"> </span><span class=\"ls8_14 ws8_14\">40<span class=\"__14 _3a_9\"> </span><span class=\"ls3c_6 ws4e_6\">e<span class=\"__14 _1189\"></span>.t<span class=\"__14 _1a_13\"> </span>e<span class=\"__14 _1189\"></span>.t<span class=\"__14 _1a_13\"> </span>e.t<span class=\"__14 _1a_13\"> </span>e<span class=\"__14 _1189\"></span>.t<span class=\"__14 _1190\"> </span></span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:520.05884px;\">Centralt och Elimineringar<span class=\"__14 _1209\"> </span>-17 46<span class=\"__14 _1191\"></span>9<span class=\"__14 _d9_4\"> </span>-<span class=\"__14 _1191\"></span>10 490<span class=\"__14 _c4_4\"> </span>-9 931<span class=\"__14 _1241\"> </span>-13 130<span class=\"__14 _1235\"> </span>-14 410<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:505.86285px;\">K<span class=\"__14 _1191\"></span>oncernen<span class=\"__14 _da_4\"> </span><span class=\"ws19_14\">161 602<span class=\"__14 _1244\"> </span>147 57<span class=\"__14 _1191\"></span>6<span class=\"__14 _4d_8\"> </span>158 606<span class=\"__14 _1242\"> </span>17<span class=\"__14 _1193\"></span>6 782<span class=\"__14 _4e_8\"> </span>170 494<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:477.47086px;\">R\u00f6relser<span class=\"__14 _1191\"></span>esultat<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:458.57925px;\">Byggverk<span class=\"__14 _1191\"></span>samhet<span class=\"__14 _db_4\"> </span><span class=\"ls29_11 ws3b_10\">5 7<span class=\"__14 _1189\"></span>70<span class=\"__14 _3d_10\"> </span></span><span class=\"ws13_14\">5 013<span class=\"__14 _4a_10\"> </span><span class=\"ls9_14 ws16_14\">3 5<span class=\"__14 _1189\"></span>28<span class=\"__14 _b8_4\"> </span><span class=\"ls23_11 ws38_11\">3 772<span class=\"__14 _b8_4\"> </span></span></span>1 099<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:444.38327px;\">Bostadsutveckling<span class=\"__14 _d4_4\"> </span><span class=\"ws13_14\">1 011<span class=\"__14 _3e_10\"> </span>1 980<span class=\"__14 _3d_10\"> </span>1 543<span class=\"__14 _d3_4\"> </span>1 195<span class=\"__14 _b8_4\"> </span>1 505<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:430.18726px;\">Kommersiell f<span class=\"__14 _1193\"></span>astighetsutveckling<span class=\"__14 _1e_12\"> </span>2 903<span class=\"__14 _4b_8\"> </span><span class=\"ls1d_13 ws52_5\">3 26<span class=\"__14 _1189\"></span>4<span class=\"__14 _b8_4\"> </span><span class=\"ls0_14 ws3a_10\">3 897<span class=\"__14 _b8_4\"> </span><span class=\"ls24_11 ws50_5\">3<span class=\"__14 _1189\"></span> 287<span class=\"__14 _3e_10\"> </span></span></span></span>3 069<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:415.99127px;\">F<span class=\"__14 _1191\"></span>\u00f6rvaltningsf<span class=\"__14 _1191\"></span>astigheter<span class=\"__14 _dc_4\"> </span>140<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:401.79526px;\">Centralt<span class=\"__14 _dd_4\"> </span>-339<span class=\"__14 _ca_4\"> </span>-415<span class=\"__14 _4b_8\"> </span><span class=\"ws13_14\">2 830<span class=\"__14 _b_14\"> </span></span>-388<span class=\"__14 _ca_4\"> </span><span class=\"ls3f_6 ws48_7\">-78<span class=\"__14 _1189\"></span>0<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:387.59927px;\">Elimineringar<span class=\"__14 _de_4\"> </span><span class=\"ls3f_6 ws48_7\">-1<span class=\"__14 _1189\"></span>87<span class=\"__14 _1207\"> </span></span>-9<span class=\"__14 _1208\"> </span><span class=\"ls0_14 ws2_14\">62<span class=\"__14 _1204\"> </span></span>-38<span class=\"__14 _1204\"> </span>-<span class=\"__14 _1189\"></span>66<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:373.40326px;\">R\u00f6relser<span class=\"__14 _1191\"></span>esultat<span class=\"__14 _bc_4\"> </span><span class=\"ws19_14\">9 297<span class=\"__14 _1232\"> </span>9 832<span class=\"__14 _7d_5\"> </span>11 860<span class=\"__14 _4b_8\"> </span><span class=\"ls21_11 ws16_14\">7 828<span class=\"__14 _4a_10\"> </span><span class=\"ls49_4 ws24_14\">4 8<span class=\"__14 _1189\"></span>27<span class=\"__14 _1190\"> </span></span></span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:359.20728px;\">Finansnett<span class=\"__14 _1191\"></span>o<span class=\"__14 _df_4\"> </span><span class=\"ls9_14 ws41_9\">289<span class=\"__14 _e0_4\"> </span><span class=\"ls3f_6 ws48_7\">-1<span class=\"__14 _1189\"></span>72<span class=\"__14 _ca_4\"> </span></span></span>-236<span class=\"__14 _ca_4\"> </span><span class=\"ls3f_6 ws48_7\">-1<span class=\"__14 _1189\"></span>0<span class=\"__14 _1189\"></span>3<span class=\"__14 _1208\"> </span></span>36<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.009986877px; bottom:345.01126px;\">Resultat eft<span class=\"__14 _1191\"></span>er finansiella poster<span class=\"__14 _1259\"> </span>9 586<span class=\"__14 _e1_4\"> </span>9 660<span class=\"__14 _7d_5\"> </span>11 624<span class=\"__14 _4a_10\"> </span><span class=\"ls14_14 ws3b_10\">7 725<span class=\"__14 _e1_4\"> </span></span>4 863<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:330.81528px;\">Skatt<span class=\"__14 _e2_4\"> </span><span class=\"ws13_14\">-<span class=\"__14 _1191\"></span>1 885<span class=\"__14 _1231\"> </span><span class=\"ls3f_6 ws21_14\">-1<span class=\"__14 _1189\"></span> 4<span class=\"__14 _1189\"></span>72<span class=\"__14 _1237\"> </span></span>-2 349<span class=\"__14 _1232\"> </span><span class=\"ls3f_6 ws21_14\">-1 3<span class=\"__14 _1189\"></span>5<span class=\"__14 _1189\"></span>3<span class=\"__14 _c9_4\"> </span><span class=\"ls1d_13 ws1b_14\">-<span class=\"__14 _1189\"></span>934<span class=\"__14 _1190\"> </span></span></span></span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.009986877px; bottom:316.61926px;\">\u00c5rets r<span class=\"__14 _1191\"></span>esultat<span class=\"__14 _8c_5\"> </span><span class=\"ls27_11 ws7_14\">7<span class=\"__14 _1189\"></span> 702<span class=\"__14 _3e_10\"> </span></span>8 188<span class=\"__14 _4a_10\"> </span><span class=\"ls37_7 ws41_9\">9<span class=\"__14 _1189\"></span> 2<span class=\"__14 _1189\"></span>74<span class=\"__14 _4a_10\"> </span><span class=\"ls48_4 wsd_14\">6<span class=\"__14 _1189\"></span> 372<span class=\"__14 _e1_4\"> </span></span></span>3 929<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:288.22726px;\">Resultat per<span class=\"__14 _1191\"></span> aktie, segment, kronor<span class=\"__14 _1211\"> </span><span class=\"ws11_14\">18,62<span class=\"__14 _3d_10\"> </span>19<span class=\"__14 _1212\"></span>,80<span class=\"__14 _e1_4\"> </span><span class=\"lsc_14 ws29_13\">22<span class=\"__14 _1189\"></span>,46<span class=\"__14 _b8_4\"> </span></span>15,46<span class=\"__14 _e0_4\"> </span>9<span class=\"__14 _1193\"></span>,55<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:274.03125px;\">Resultat per<span class=\"__14 _1191\"></span> aktie efter<span class=\"__14 _1191\"></span> utsp\u00e4dning, </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:262.98386px;\">segment, kronor<span class=\"__14 _bc_4\"> </span><span class=\"ws11_14\">18,49<span class=\"__14 _3d_10\"> </span>19<span class=\"__14 _1193\"></span>,65<span class=\"__14 _4b_8\"> </span>22,33<span class=\"__14 _b8_4\"> </span>15,39<span class=\"__14 _e0_4\"> </span><span class=\"ls1e_13 ws1c_14\">9,<span class=\"__14 _1189\"></span>4<span class=\"__14 _1195\"></span>9<span class=\"__14 _1190\"> </span></span></span></div><div class=\"t_14 m0_14 h3_14 ff1_14 fs0_14 fc1_14 sc0_14 ls0_14 ws2_14\" style=\"left:0.009986877px; bottom:726.297px;\">Koncern\u00f6<span class=\"__14 _1191\"></span>versikt<span class=\"__14 _1196\"> </span>V<span class=\"__14 _1191\"></span>erksamhe<span class=\"__14 _1191\"></span>t<span class=\"__14 _1197\"> </span>Bolagsstyrning<span class=\"__14 _1196\"> </span>H\u00e5llbarhet<span class=\"__14 _1198\"> </span><span class=\"ff2_14\">Finansiell information<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h6_14 ff1_14 fs2_14 fc1_14 sc0_14 lse_14 ws10_14\" style=\"left:0.009986877px; bottom:2.079193px;\">188 <span class=\"__14 _1199\"> </span><span class=\"fs3_14 ls0_14 ws2_14\">Skanska \u00c5r<span class=\"__14 _1191\"></span>s- och h\u00e5llbarhetsredovisning 202<span class=\"__14 _1191\"></span>2<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h3_14 ff1_14 fs0_14 fc1_14 sc0_14 ls0_14 ws2_14\" style=\"left:0.009986877px; bottom:698.65924px;\">Finansiell analys  <span class=\"__14 _a_13\"> </span> Koncernr<span class=\"__14 _1191\"></span>esultat  <span class=\"__14 _a_13\"> </span> <span class=\"ff2_14\">Noter</span>  <span class=\"__14 _a_13\"> </span> Nya ers\u00e4ttningsrik<span class=\"__14 _1191\"></span>tlinjer <span class=\"__14 _a_13\"> </span>Revisionsber<span class=\"__14 _1191\"></span>\u00e4ttelse  <span class=\"__14 _a_13\"> </span> Revisorns h\u00e5llbarhe<span class=\"__14 _1191\"></span>tsrapport <span class=\"__14 _a_13\"> </span> K<span class=\"__14 _1191\"></span>vartalsinf<span class=\"__14 _1191\"></span>ormation  <span class=\"__14 _a_13\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__14 _1191\"></span>vest<span class=\"__14 _1191\"></span>erark<span class=\"__14 _1191\"></span>alender  <span class=\"__14 _a_13\"> </span> Adresser<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.009986877px; bottom:619.43085px;\">Rapporter \u00f6<span class=\"__14 _1191\"></span>ver finansiell s<span class=\"__14 _1191\"></span>t\u00e4llning<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:472.50018px; bottom:594.83356px;\">2022-<span class=\"__14 _1193\"></span>12-31<span class=\"__14 _1237\"> </span>2021-<span class=\"__14 _1191\"></span>12-31</div><div class=\"t_14 m0_14 ha_13 ff2_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:606.6706px; bottom:597.8661px;\">4)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:651.1678px; bottom:594.83575px;\">2020-12-31</div><div class=\"t_14 m0_14 ha_13 ff2_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:698.79663px; bottom:597.8661px;\">4)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:750.0512px; bottom:594.83575px;\">2019-<span class=\"__14 _1193\"></span>12-31<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:843.6447px; bottom:605.23706px;\">Omr\u00e4knad </div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:836.17365px; bottom:594.83575px;\">2019-01-01</div><div class=\"t_14 m0_14 ha_13 ff2_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:883.266px; bottom:597.8661px;\">5)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:934.03033px; bottom:594.83575px;\">2018-12-31<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:580.6398px;\">TILL<span class=\"__14 _1191\"></span>G\u00c5NGAR<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:566.4438px;\">Anl\u00e4ggningstillg\u00e5ngar<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:552.2478px;\">F<span class=\"__14 _1191\"></span>\u00f6rvaltningsf<span class=\"__14 _1191\"></span>astigheter<span class=\"__14 _e3_4\"> </span><span class=\"ws13_14\">3 758<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:538.05176px;\">Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__14 _e4_4\"> </span>7 803<span class=\"__14 _1257\"> </span><span class=\"ls2a_11 wse_14\">7<span class=\"__14 _1189\"></span> 27<span class=\"__14 _1189\"></span>9<span class=\"__14 _1221\"> </span></span>6 816<span class=\"__14 _1220\"> </span>7 742<span class=\"__14 _1249\"> </span>7 363<span class=\"__14 _1257\"> </span><span class=\"ls19_13 ws3_14\">7 645<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:523.8558px;\">Materiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__14 _1212\"></span>, nyttjander\u00e4tter<span class=\"__14 _e5_4\"> </span>3 256<span class=\"__14 _1221\"> </span>3 314<span class=\"__14 _1249\"> </span>3 930<span class=\"__14 _1257\"> </span>4 616<span class=\"__14 _1220\"> </span><span class=\"ls3c_6 ws30_11\">4<span class=\"__14 _1189\"></span> 76<span class=\"__14 _1189\"></span>2<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:509.6598px;\">Goodwill<span class=\"__14 _e6_4\"> </span><span class=\"ws13_14\">4 160<span class=\"__14 _1249\"> </span><span class=\"ls1d_13 ws52_5\">3<span class=\"__14 _1189\"></span> 934<span class=\"__14 _1287\"> </span></span>3 713<span class=\"__14 _1249\"> </span>4 057<span class=\"__14 _1249\"> </span>4 324<span class=\"__14 _1206\"> </span>4 324<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:495.46375px;\">Immateriella tillg\u00e5ngar<span class=\"__14 _e7_4\"> </span><span class=\"ws11_14\">488<span class=\"__14 _9d_4\"> </span><span class=\"ls3c_6 ws4e_6\">676<span class=\"__14 _9b_4\"> </span></span>7<span class=\"__14 _1189\"></span>71<span class=\"__14 _1277\"> </span>865<span class=\"__14 _e8_4\"> </span><span class=\"ls27_11 ws2b_13\">975<span class=\"__14 _e8_4\"> </span>975<span class=\"__14 _1190\"> </span></span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:481.26776px;\">Placeringar i join<span class=\"__14 _1191\"></span>t ven<span class=\"__14 _1191\"></span>tures och intr<span class=\"__14 _1191\"></span>essef<span class=\"__14 _1191\"></span>\u00f6ret<span class=\"__14 _1191\"></span>ag<span class=\"__14 _8f_4\"> </span>2 901<span class=\"__14 _1221\"> </span>2 185<span class=\"__14 _1221\"> </span>1 689<span class=\"__14 _1206\"> </span>3 442<span class=\"__14 _1249\"> </span>3 288<span class=\"__14 _1249\"> </span>3 288<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:467.07178px;\">Finansiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h8_14 ff1_14 fs5_14 fc0_14 sc0_14 ls12_14 ws5f_3\" style=\"left:134.11305px; bottom:470.11038px;\">1), 3)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:498.04388px; bottom:467.08008px;\">3 607<span class=\"__14 _1257\"> </span><span class=\"ls24_11 ws50_5\">3<span class=\"__14 _1189\"></span> 875<span class=\"__14 _8a_4\"> </span></span>1 931<span class=\"__14 _1249\"> </span><span class=\"ls9_14 ws16_14\">2 528<span class=\"__14 _1257\"> </span><span class=\"ls19_13 ws3_14\">2 345<span class=\"__14 _1249\"> </span>2 345<span class=\"__14 _1190\"> </span></span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:452.8841px;\">Uppskjutna skatt<span class=\"__14 _1191\"></span>efor<span class=\"__14 _1191\"></span>dringar<span class=\"__14 _1262\"> </span><span class=\"ws11_14\">995<span class=\"__14 _1220\"> </span></span>1 984<span class=\"__14 _1221\"> </span>1 803<span class=\"__14 _1220\"> </span>1 862<span class=\"__14 _1220\"> </span><span class=\"ls21_11 ws37_11\">1<span class=\"__14 _1189\"></span> 948<span class=\"__14 _1287\"> </span></span>1 9<span class=\"__14 _1191\"></span>33<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.009986877px; bottom:438.68808px;\">Summa anl\u00e4ggningstillg\u00e5ngar<span class=\"__14 _e9_4\"> </span><span class=\"ls2b_11 ws52_5\">26 970<span class=\"__14 _ab_4\"> </span><span class=\"ls49_4 ws24_14\">23 24<span class=\"__14 _1189\"></span>7<span class=\"__14 _5d_9\"> </span></span></span>20 653<span class=\"__14 _1215\"> </span>25 112<span class=\"__14 _5d_9\"> </span>2<span class=\"__14 _1191\"></span>5 005<span class=\"__14 _5d_9\"> </span>20 510<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:410.29608px;\">Oms\u00e4ttningstillg\u00e5ngar<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:396.1001px;\">Oms\u00e4ttningsfas<span class=\"__14 _1191\"></span>tigheter</div><div class=\"t_14 m0_14 h8_14 ff1_14 fs5_14 fc0_14 sc0_14 ls0_14 ws2_14\" style=\"left:95.81894px; bottom:399.13495px;\">2)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:492.6377px; bottom:396.10464px;\">58 47<span class=\"__14 _1191\"></span>4<span class=\"__14 _1f_12\"> </span>49 7<span class=\"__14 _1193\"></span>45<span class=\"__14 _5d_9\"> </span><span class=\"ls21_11 ws37_11\">4<span class=\"__14 _1189\"></span>4 94<span class=\"__14 _1189\"></span>8<span class=\"__14 _1f_12\"> </span><span class=\"lsc_14 ws5_14\">46 373<span class=\"__14 _1215\"> </span></span></span>42 391<span class=\"__14 _1215\"> </span>42 391<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:381.90863px;\">Oms\u00e4ttningsfas<span class=\"__14 _1191\"></span>tigheter<span class=\"__14 _1212\"></span>, nyttjander\u00e4tter<span class=\"__14 _ea_4\"> </span><span class=\"ls3c_6 ws30_11\">3<span class=\"__14 _1189\"></span> 676<span class=\"__14 _1220\"> </span><span class=\"ls9_14 ws16_14\">3 289<span class=\"__14 _1249\"> </span></span></span>2 980<span class=\"__14 _1206\"> </span>3 980<span class=\"__14 _1249\"> </span>2 865<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws2f_12\" style=\"left:0.009986877px; bottom:367.71265px;\">Material och varulager<span class=\"__14 _eb_4\"> </span><span class=\"ws13_14\">1 300<span class=\"__14 _1257\"> </span>1 090<span class=\"__14 _1287\"> </span>1 100<span class=\"__14 _1287\"> </span>1 128<span class=\"__14 _1221\"> </span>1 256<span class=\"__14 _1221\"> </span>1 256<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:352.64304px;\">Finansiella oms\u00e4ttningstillg\u00e5ngar</div><div class=\"t_14 m0_14 h8_14 ff1_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:134.11305px; bottom:355.6719px;\">3)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:494.0235px; bottom:352.6416px;\">14 413<span class=\"__14 _ec_4\"> </span>18 810<span class=\"__14 _1206\"> </span>8 492<span class=\"__14 _1249\"> </span><span class=\"ls0_14 ws3a_10\">6 899<span class=\"__14 _1287\"> </span></span>7 135<span class=\"__14 _8a_4\"> </span>7 117<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:338.44562px;\">Skatt<span class=\"__14 _1191\"></span>efor<span class=\"__14 _1191\"></span>dringar<span class=\"__14 _ed_4\"> </span><span class=\"ls20_11 ws9_14\">1 24<span class=\"__14 _1189\"></span>8<span class=\"__14 _1287\"> </span>1 24<span class=\"__14 _1189\"></span>7<span class=\"__14 _1277\"> </span></span>950<span class=\"__14 _e8_4\"> </span><span class=\"ls3a_6 ws44_9\">670<span class=\"__14 _e8_4\"> </span><span class=\"ls45_4 ws55_5\">396<span class=\"__14 _e8_4\"> </span>396<span class=\"__14 _1190\"> </span></span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:324.2496px;\">A<span class=\"__14 _1191\"></span>vtalstillg\u00e5ngar<span class=\"__14 _ee_4\"> </span><span class=\"ls23_11 ws38_11\">7 772<span class=\"__14 _1221\"> </span></span><span class=\"ws13_14\">5 451<span class=\"__14 _1249\"> </span><span class=\"ls22_11 wsd_14\">4 59<span class=\"__14 _1189\"></span>9<span class=\"__14 _1249\"> </span><span class=\"ls0_14 ws3a_10\">5 898<span class=\"__14 _1221\"> </span></span></span>6 661<span class=\"__14 _1221\"> </span>6 661<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:310.05362px;\">\u00d6vriga r\u00f6rels<span class=\"__14 _1191\"></span>efor<span class=\"__14 _1191\"></span>dringar<span class=\"__14 _1263\"> </span><span class=\"ls2a_11 wse_14\">27 7<span class=\"__14 _1189\"></span>26<span class=\"__14 _ef_4\"> </span></span>25 212<span class=\"__14 _1f_12\"> </span>22 401<span class=\"__14 _ef_4\"> </span>27 213<span class=\"__14 _ef_4\"> </span><span class=\"ls20_11 ws9_14\">2<span class=\"__14 _1189\"></span>7 194<span class=\"__14 _1215\"> </span></span>27 243<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:294.2651px;\">Kassa och bank <span class=\"__14 _f0_4\"> </span>10 014<span class=\"__14 _1215\"> </span>10 947<span class=\"__14 _1215\"> </span>19 508<span class=\"__14 _1257\"> </span><span class=\"ls3d_6 ws46_9\">8<span class=\"__14 _1189\"></span> 74<span class=\"__14 _1189\"></span>5<span class=\"__14 _ef_4\"> </span></span>10 722<span class=\"__14 _1215\"> </span>10 722<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.009986877px; bottom:280.06912px;\">Summa oms\u00e4ttningstillg\u00e5ngar<span class=\"__14 _1280\"> </span>12<span class=\"__14 _1191\"></span>4 623<span class=\"__14 _ad_4\"> </span>115 791<span class=\"__14 _1202\"> </span>104 979<span class=\"__14 _1c_13\"> </span>100 906<span class=\"__14 _1222\"> </span>98 620<span class=\"__14 _ab_4\"> </span>95 786<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws4a_6\" style=\"left:0.009986877px; bottom:251.67712px;\">SUMMA TILL<span class=\"__14 _1193\"></span>G\u00c5NGAR<span class=\"__14 _f1_4\"> </span><span class=\"ws19_14\">151 593<span class=\"__14 _1202\"> </span><span class=\"ls0_14 ws26_13\">1<span class=\"__14 _1189\"></span>39 039<span class=\"__14 _1e_12\"> </span></span>125 631<span class=\"__14 _1e_12\"> </span>126 018<span class=\"__14 _2a_11\"> </span>12<span class=\"__14 _1191\"></span>3 625<span class=\"__14 _1e_12\"> </span>116 29<span class=\"__14 _1191\"></span>6</span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:237.48111px;\"> <span class=\"__14 _c7_4\"> </span>var<span class=\"__14 _1191\"></span>av r\u00e4n<span class=\"__14 _1191\"></span>teb\u00e4r<span class=\"__14 _1191\"></span>ande<span class=\"__14 _e3_4\"> </span><span class=\"ls45_4 ws25_13\">27 8<span class=\"__14 _1189\"></span>96<span class=\"__14 _ef_4\"> </span></span>33 531<span class=\"__14 _1f_12\"> </span>29 6<span class=\"__14 _1193\"></span>92<span class=\"__14 _1f_12\"> </span>18 000<span class=\"__14 _1222\"> </span>20 089<span class=\"__14 _1215\"> </span>20 071<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls4f_2 ws60_3\" style=\"left:0.009986877px; bottom:211.37166px;\">1) V<span class=\"__14 _1191\"></span>arav aktier<span class=\"__14 _f2_4\"> </span><span class=\"ws61_3\">38<span class=\"__14 _f3_4\"> </span><span class=\"ls50_2 ws62_3\">37<span class=\"__14 _e_14\"> </span></span>43<span class=\"__14 _e_14\"> </span><span class=\"ls3_14 ws27_13\">44<span class=\"__14 _f3_4\"> </span></span>41<span class=\"__14 _1216\"> </span>41<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls4f_2 ws23_14\" style=\"left:0.009986877px; bottom:198.15065px;\">2) Oms\u00e4ttningsf<span class=\"__14 _1191\"></span>astigheter</div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls4f_2 ws23_14\" style=\"left:0.009986877px; bottom:184.92966px;\"> <span class=\"__14 _7e_5\"> </span>Kommersiell f<span class=\"__14 _1191\"></span>astighetsutveckling<span class=\"__14 _1281\"> </span>34 322<span class=\"__14 _1249\"> </span>29 6<span class=\"__14 _1191\"></span>91<span class=\"__14 _2c_11\"> </span>27 906<span class=\"__14 _2c_11\"> </span>29 708<span class=\"__14 _2d_10\"> </span>25 829<span class=\"__14 _2c_11\"> </span>25 829</div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls4f_2 ws63_3\" style=\"left:0.009986877px; bottom:171.70865px;\"> Bostadsutveckling<span class=\"__14 _f4_4\"> </span><span class=\"ws23_14\">24 152<span class=\"__14 _f5_4\"> </span>20 054<span class=\"__14 _1257\"> </span>17 041<span class=\"__14 _1249\"> </span>16 665<span class=\"__14 _1206\"> </span>16 562<span class=\"__14 _1249\"> </span>16 562<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 hb_12 ff2_14 fs4_14 fc0_14 sc0_14 ls4f_2 ws64_3\" style=\"left:495.76215px; bottom:158.48766px;\">58 47<span class=\"__14 _1191\"></span>4<span class=\"__14 _2d_10\"> </span>49 745<span class=\"__14 _f6_4\"> </span><span class=\"ls51_1 ws52_5\">44<span class=\"__14 _1189\"></span> 948<span class=\"__14 _2d_10\"> </span><span class=\"ls52_1 ws65_3\">4<span class=\"__14 _1189\"></span>6 373<span class=\"__14 _2c_11\"> </span></span></span>42 391<span class=\"__14 _2c_11\"> </span>42 391<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls4f_2 ws23_14\" style=\"left:0.009986877px; bottom:145.26665px;\">3)  <span class=\"__14 _1192\"></span>Poster avseende ick<span class=\"__14 _1191\"></span>e r\u00e4n<span class=\"__14 _1191\"></span>teb\u00e4rande or<span class=\"__14 _1191\"></span>ealiserade v<span class=\"__14 _1191\"></span>\u00e4rdef<span class=\"__14 _1191\"></span>\u00f6r\u00e4ndringar p\u00e5 derivat/v<span class=\"__14 _1191\"></span>\u00e4rdepapper ing\u00e5r i f<span class=\"__14 _1191\"></span>\u00f6ljande med:</div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls4f_2 ws23_14\" style=\"left:0.009986877px; bottom:132.04565px;\"> <span class=\"__14 _7e_5\"> </span>Finansiella anl\u00e4ggningstillg\u00e5ngar<span class=\"__14 _f7_4\"> </span><span class=\"ls0_14 ws2_14\">4<span class=\"__14 _f8_4\"> </span>1<span class=\"__14 _9f_4\"> </span>2<span class=\"__14 _9f_4\"> </span>2</span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls4f_2 ws23_14\" style=\"left:0.009986877px; bottom:118.824646px;\"> <span class=\"__14 _7e_5\"> </span>Finansiella oms\u00e4ttningstillg\u00e5ngar<span class=\"__14 _f9_4\"> </span><span class=\"ls53_1 ws66_3\">99<span class=\"__14 _e_14\"> </span></span><span class=\"ws61_3\">63<span class=\"__14 _1275\"> </span><span class=\"ls54 ws67_3\">193<span class=\"__14 _1275\"> </span><span class=\"ls55 ws68_3\">1<span class=\"__14 _1189\"></span>27<span class=\"__14 _f3_4\"> </span><span class=\"ls56 ws69_2\">70<span class=\"__14 _e_14\"> </span>70<span class=\"__14 _1190\"> </span></span></span></span></span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls0_14 ws14_14\" style=\"left:0.009986877px; bottom:99.535255px;\">4)  <span class=\"__14 _1192\"></span>I kvartal 2, 20<span class=\"__14 _1191\"></span>22 uppt\u00e4ckt<span class=\"__14 _1191\"></span>e ett dott<span class=\"__14 _1191\"></span>erf\u00f6re<span class=\"__14 _1191\"></span>tag i USA<span class=\"__14 _1191\"></span> ett ber\u00e4kningsf<span class=\"__14 _1191\"></span>el av 2020 \u00e5rs sk<span class=\"__14 _1191\"></span>attek<span class=\"__14 _1191\"></span>ostnad. En r\u00e4ttels<span class=\"__14 _1191\"></span>e har genomf\u00f6rts vilk<span class=\"__14 _1191\"></span>et \u00f6kar<span class=\"__14 _1191\"></span> den redovisade sk<span class=\"__14 _1191\"></span>atteskulden med 332 Mkr i kv<span class=\"__14 _1191\"></span>artal 4, 202<span class=\"__14 _1191\"></span>0 och samtliga kvart<span class=\"__14 _1191\"></span>al d\u00e4reft<span class=\"__14 _1191\"></span>er<span class=\"__14 _1193\"></span>. Periodens resultat f\u00f6r sam<span class=\"__14 _1193\"></span>tliga kvartal under 2021 \u00e4r op\u00e5verk<span class=\"__14 _1191\"></span>ade av </div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls0_14 ws14_14\" style=\"left:7.521385px; bottom:89.785255px;\">felet. K<span class=\"__14 _1191\"></span>assafl\u00f6deseffek<span class=\"__14 _1191\"></span>ten togs i 2021. Eft<span class=\"__14 _1191\"></span>ersom fele<span class=\"__14 _1191\"></span>t uppstod innan den tidigast<span class=\"__14 _1191\"></span>e redovisade perioden har ing\u00e5ende balans f<span class=\"__14 _1191\"></span>\u00f6r 2021 avse<span class=\"__14 _1191\"></span>ende eget kapit<span class=\"__14 _1191\"></span>al och skatteskulder r<span class=\"__14 _1191\"></span>\u00e4knats om med avseende p\u00e5 fele<span class=\"__14 _1191\"></span>t. Fem \u00e5r i sammandr<span class=\"__14 _1191\"></span>ag har korriger<span class=\"__14 _1191\"></span>ats i motsv<span class=\"__14 _1191\"></span>arande m\u00e5n. </div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls0_14 ws14_14\" style=\"left:0.009986877px; bottom:78.19445px;\">5) Om<span class=\"__14 _1189\"></span>r\u00e4k<span class=\"__14 _1189\"></span>na<span class=\"__14 _1189\"></span>d p\u00e5 gr<span class=\"__14 _1189\"></span>un<span class=\"__14 _1189\"></span>d av im<span class=\"__14 _1189\"></span>pl<span class=\"__14 _1189\"></span>eme<span class=\"__14 _1189\"></span>nte<span class=\"__14 _1189\"></span>rin<span class=\"__14 _1189\"></span>ge<span class=\"__14 _1189\"></span>n av I<span class=\"__14 _1189\"></span>FRS 16<span class=\"__14 _1189\"></span>. </div><div class=\"t_14 m0_14 h7_14 ff3_13 fs4_14 fc2_12 sc0_14 lsf_14 ws2_14\" style=\"left:0.009986877px; bottom:653.5693px;\">Not 43. K<span class=\"__14 _1193\"></span>oncernen fem \u00e5r i sammandrag forts.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff1_14 fs0_14 fc1_14 sc0_14 ls0_14 ws2_14\" style=\"left:0.009986877px; bottom:726.297px;\">Koncern\u00f6<span class=\"__14 _1191\"></span>versikt<span class=\"__14 _1196\"> </span>V<span class=\"__14 _1191\"></span>erksamhe<span class=\"__14 _1191\"></span>t<span class=\"__14 _1197\"> </span>Bolagsstyrning<span class=\"__14 _1196\"> </span>H\u00e5llbarhet<span class=\"__14 _1198\"> </span><span class=\"ff2_14\">Finansiell information<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h6_14 ff1_14 fs2_14 fc1_14 sc0_14 ls2b_11 ws30_11\" style=\"left:0.009986877px; bottom:2.079193px;\">189 <span class=\"__14 _1199\"> </span><span class=\"fs3_14 ls0_14 ws2_14\">Skanska \u00c5rs- och h\u00e5llbarhetsr<span class=\"__14 _1191\"></span>edovisning 2022<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h3_14 ff1_14 fs0_14 fc1_14 sc0_14 ls0_14 ws2_14\" style=\"left:0.009986877px; bottom:698.65924px;\">Finansiell analys  <span class=\"__14 _a_13\"> </span> Koncernr<span class=\"__14 _1191\"></span>esultat  <span class=\"__14 _a_13\"> </span> <span class=\"ff2_14\">Noter</span>  <span class=\"__14 _a_13\"> </span> Nya ers\u00e4ttningsrik<span class=\"__14 _1191\"></span>tlinjer <span class=\"__14 _a_13\"> </span>Revisionsber<span class=\"__14 _1191\"></span>\u00e4ttelse  <span class=\"__14 _a_13\"> </span> Revisorns h\u00e5llbarhe<span class=\"__14 _1191\"></span>tsrapport <span class=\"__14 _a_13\"> </span> K<span class=\"__14 _1191\"></span>vartalsinf<span class=\"__14 _1191\"></span>ormation  <span class=\"__14 _a_13\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__14 _1191\"></span>vest<span class=\"__14 _1191\"></span>erark<span class=\"__14 _1191\"></span>alender  <span class=\"__14 _a_13\"> </span> Adresser<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h7_14 ff3_13 fs4_14 fc2_12 sc0_14 lsf_14 ws2_14\" style=\"left:0.009986877px; bottom:653.5712px;\">Not 43. K<span class=\"__14 _1193\"></span>oncernen fem \u00e5r i sammandrag forts.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.009986877px; bottom:619.43085px;\">Rapporter \u00f6<span class=\"__14 _1191\"></span>ver finansiell s<span class=\"__14 _1191\"></span>t\u00e4llning forts.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:472.50018px; bottom:594.83356px;\">2022-<span class=\"__14 _1193\"></span>12-31<span class=\"__14 _1237\"> </span>2021-<span class=\"__14 _1191\"></span>12-31</div><div class=\"t_14 m0_14 ha_13 ff2_14 fs5_14 fc0_14 sc0_14 ls0_14 ws2_14\" style=\"left:606.6706px; bottom:597.8661px;\">2)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:651.1678px; bottom:594.83575px;\">2020-12-31</div><div class=\"t_14 m0_14 ha_13 ff2_14 fs5_14 fc0_14 sc0_14 ls0_14 ws2_14\" style=\"left:698.79663px; bottom:597.8661px;\">2)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:750.0512px; bottom:594.83575px;\">2019-<span class=\"__14 _1193\"></span>12-31<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:843.6447px; bottom:605.23706px;\">Omr\u00e4knad </div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:836.17365px; bottom:594.83575px;\">2019-01-01</div><div class=\"t_14 m0_14 ha_13 ff2_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:883.266px; bottom:597.8661px;\">3)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:934.03033px; bottom:594.83575px;\">2018-12-31<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.009986877px; bottom:580.6398px;\">EGET KAPIT<span class=\"__14 _1212\"></span>AL<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:566.4438px;\">Eget k<span class=\"__14 _1193\"></span>apital h\u00e4nf\u00f6rligt till aktie\u00e4garna<span class=\"__14 _fa_4\"> </span>55 111<span class=\"__14 _1215\"> </span>45 351<span class=\"__14 _ab_4\"> </span>38 288<span class=\"__14 _ab_4\"> </span>32 924<span class=\"__14 _1f_12\"> </span>29 183<span class=\"__14 _ab_4\"> </span>29 250<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:552.2478px;\">Innehav utan best<span class=\"__14 _1191\"></span>\u00e4mmande inflytande<span class=\"__14 _fb_4\"> </span><span class=\"ws11_14\">144<span class=\"__14 _fc_4\"> </span>114<span class=\"__14 _1272\"> </span><span class=\"ls22_11 ws20_14\">97<span class=\"__14 _1272\"> </span>97<span class=\"__14 _1272\"> </span>97<span class=\"__14 _1272\"> </span>97<span class=\"__14 _1190\"> </span></span></span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.009986877px; bottom:538.05176px;\">SUMMA EGET<span class=\"__14 _1191\"></span> KAPIT<span class=\"__14 _1193\"></span>AL<span class=\"__14 _fd_4\"> </span>55 255<span class=\"__14 _1222\"> </span>45 465<span class=\"__14 _ab_4\"> </span>38 385<span class=\"__14 _ab_4\"> </span>33 021<span class=\"__14 _1222\"> </span>29 280<span class=\"__14 _5d_9\"> </span>29 347<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:510.96106px;\">SKULDER<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.009986877px; bottom:496.76508px;\">L\u00e5ngfristiga skulder<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:482.56906px;\">Finansiella l\u00e5ngfristiga skulder</div><div class=\"t_14 m0_14 h8_14 ff1_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:122.11157px; bottom:485.60287px;\">1)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:498.04388px; bottom:482.57257px;\">2 714<span class=\"__14 _1249\"> </span>3 389<span class=\"__14 _1257\"> </span><span class=\"ls20_11 ws9_14\">3<span class=\"__14 _1189\"></span> 247<span class=\"__14 _1257\"> </span></span>2 565<span class=\"__14 _1249\"> </span>3 632<span class=\"__14 _1221\"> </span>3 912<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:468.3766px;\">Leasingskulder<span class=\"__14 _fe_4\"> </span><span class=\"ws13_14\">6 328<span class=\"__14 _2c_11\"> </span>6 040<span class=\"__14 _1287\"> </span>6 217<span class=\"__14 _1249\"> </span>7 843<span class=\"__14 _1249\"> </span>6 953<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:454.18057px;\">Pensioner<span class=\"__14 _ff_4\"> </span><span class=\"ws13_14\">2 891<span class=\"__14 _1249\"> </span>5 936<span class=\"__14 _1249\"> </span>7 360<span class=\"__14 _1249\"> </span>6 866<span class=\"__14 _1249\"> </span>5 669<span class=\"__14 _1249\"> </span>5 669<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:439.9846px;\">Uppskjutna skatt<span class=\"__14 _1191\"></span>eskulder<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h8_14 ff1_14 fs5_14 fc0_14 sc0_14 ls0_14 ws2_14\" style=\"left:101.946625px; bottom:443.0176px;\">2)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:498.04388px; bottom:439.9873px;\">1 943<span class=\"__14 _1220\"> </span><span class=\"ls28_11 ws26_13\">1<span class=\"__14 _1189\"></span> 254<span class=\"__14 _e8_4\"> </span><span class=\"ls3a_6 ws44_9\">9<span class=\"__14 _1189\"></span>67<span class=\"__14 _1221\"> </span></span></span>1 045<span class=\"__14 _1290\"> </span><span class=\"ws11_14\">711<span class=\"__14 _1290\"> </span>711<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.009986877px; bottom:425.79132px;\">Summa l\u00e5ngfristiga skulder<span class=\"__14 _1291\"> </span>13 87<span class=\"__14 _1193\"></span>6<span class=\"__14 _ef_4\"> </span>16 619<span class=\"__14 _ef_4\"> </span>17 791<span class=\"__14 _ec_4\"> </span>18 319<span class=\"__14 _1f_12\"> </span>16 9<span class=\"__14 _1191\"></span>65<span class=\"__14 _ab_4\"> </span>10 292<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.009986877px; bottom:397.1718px;\">K<span class=\"__14 _1191\"></span>ortfristiga skulder<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:382.9758px;\">Finansiella kortfris<span class=\"__14 _1191\"></span>tiga skulder<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h8_14 ff1_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:119.88234px; bottom:386.00443px;\">1)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:496.99646px; bottom:382.97412px;\">4 854<span class=\"__14 _1249\"> </span>4 780<span class=\"__14 _1206\"> </span>4 663<span class=\"__14 _1292\"> </span>4 617<span class=\"__14 _1249\"> </span>7 308<span class=\"__14 _1221\"> </span>7 310<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:368.77814px;\">Leasingskulder<span class=\"__14 _1293\"> </span>953<span class=\"__14 _1277\"> </span><span class=\"ls23_11 ws21_14\">920<span class=\"__14 _1292\"> </span></span><span class=\"ws13_14\">1 016<span class=\"__14 _1292\"> </span><span class=\"ls1f_13 wsb_14\">1<span class=\"__14 _1189\"></span> 078<span class=\"__14 _9d_4\"> </span><span class=\"ls0_14 ws2_14\">816<span class=\"__14 _1190\"> </span></span></span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:354.58212px;\">Skatt<span class=\"__14 _1191\"></span>eskulder<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h8_14 ff1_14 fs5_14 fc0_14 sc0_14 ls0_14 ws2_14\" style=\"left:55.391937px; bottom:357.61423px;\">2)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:504.0581px; bottom:354.58408px;\">388<span class=\"__14 _9d_4\"> </span>710<span class=\"__14 _1292\"> </span><span class=\"ws13_14\">2 17<span class=\"__14 _1191\"></span>6<span class=\"__14 _1277\"> </span><span class=\"ws11_14\">564<span class=\"__14 _9d_4\"> </span>615<span class=\"__14 _e8_4\"> </span>615<span class=\"__14 _1190\"> </span></span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:340.38806px;\">Kortfris<span class=\"__14 _1191\"></span>tiga avs\u00e4ttningar<span class=\"__14 _1294\"> </span>10 368<span class=\"__14 _f6_4\"> </span>11 239<span class=\"__14 _1f_12\"> </span>10 326<span class=\"__14 _ef_4\"> </span>10 021<span class=\"__14 _1249\"> </span>9 922<span class=\"__14 _1249\"> </span>9 922<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:326.19208px;\">A<span class=\"__14 _1191\"></span>vtalsskulder<span class=\"__14 _1295\"> </span><span class=\"ws13_14\">24 059<span class=\"__14 _5d_9\"> </span>22 664<span class=\"__14 _1215\"> </span><span class=\"ls20_11 ws9_14\">19 4<span class=\"__14 _1189\"></span>6<span class=\"__14 _1189\"></span>2<span class=\"__14 _1215\"> </span></span>20 419<span class=\"__14 _ab_4\"> </span>20 738<span class=\"__14 _ab_4\"> </span>20 738<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:311.99606px;\">\u00d6vriga r\u00f6rels<span class=\"__14 _1191\"></span>eskulder<span class=\"__14 _eb_4\"> </span>41 840<span class=\"__14 _5d_9\"> </span>36 6<span class=\"__14 _1189\"></span>42<span class=\"__14 _f6_4\"> </span>31 8<span class=\"__14 _1191\"></span>12<span class=\"__14 _1f_12\"> </span><span class=\"ls22_11 wsd_14\">37 97<span class=\"__14 _1189\"></span>9<span class=\"__14 _ef_4\"> </span><span class=\"ls0_14 ws3a_10\">37 9<span class=\"__14 _1189\"></span>81<span class=\"__14 _1f_12\"> </span></span></span>38 0<span class=\"__14 _1193\"></span>72<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.009986877px; bottom:297.80008px;\">Summa kortfristiga skulder<span class=\"__14 _1296\"> </span><span class=\"ls0_14 ws26_13\">82 462<span class=\"__14 _1f_12\"> </span></span>7<span class=\"__14 _1191\"></span>6 955<span class=\"__14 _5d_9\"> </span>69 455<span class=\"__14 _1f_12\"> </span><span class=\"ls37_7 ws41_9\">74 6<span class=\"__14 _1189\"></span>78<span class=\"__14 _ab_4\"> </span></span>77 380<span class=\"__14 _1f_12\"> </span>7<span class=\"__14 _1191\"></span>6 657<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.009986877px; bottom:270.70938px;\">SUMMA EGET<span class=\"__14 _1191\"></span> KAPIT<span class=\"__14 _1193\"></span>AL OCH SKULDER<span class=\"__14 _1297\"> </span>151 593<span class=\"__14 _1202\"> </span><span class=\"ls0_14 ws26_13\">1<span class=\"__14 _1189\"></span>39 039<span class=\"__14 _1e_12\"> </span></span>125 631<span class=\"__14 _1e_12\"> </span>126 018<span class=\"__14 _2a_11\"> </span>12<span class=\"__14 _1191\"></span>3 625<span class=\"__14 _1e_12\"> </span>116 29<span class=\"__14 _1191\"></span>6</div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:256.51337px;\"> <span class=\"__14 _c7_4\"> </span>var<span class=\"__14 _1191\"></span>av r\u00e4n<span class=\"__14 _1191\"></span>teb\u00e4r<span class=\"__14 _1191\"></span>ande<span class=\"__14 _1298\"> </span>17 590<span class=\"__14 _ab_4\"> </span>20 933<span class=\"__14 _1f_12\"> </span>22 412<span class=\"__14 _1215\"> </span>22 917<span class=\"__14 _1f_12\"> </span>24 327<span class=\"__14 _1f_12\"> </span>16 840<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls4f_2 ws23_14\" style=\"left:0.009986877px; bottom:230.3982px;\">1)  <span class=\"__14 _1192\"></span>Poster avseende ick<span class=\"__14 _1191\"></span>e r\u00e4n<span class=\"__14 _1191\"></span>teb\u00e4rande or<span class=\"__14 _1191\"></span>ealiserade v<span class=\"__14 _1191\"></span>\u00e4rdef<span class=\"__14 _1191\"></span>\u00f6r\u00e4ndringar p\u00e5 derivat/v<span class=\"__14 _1191\"></span>\u00e4rdepapper ing\u00e5r i f<span class=\"__14 _1191\"></span>\u00f6ljande med:</div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls4f_2 ws23_14\" style=\"left:0.009986877px; bottom:217.17719px;\"> <span class=\"__14 _7e_5\"> </span>Finansiella l\u00e5ngfristiga skulder<span class=\"__14 _1299\"> </span><span class=\"ls0_14 ws2_14\">6<span class=\"__14 _9f_4\"> </span>2<span class=\"__14 _9f_4\"> </span>3<span class=\"__14 _9f_4\"> </span>3</span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls4f_2 ws23_14\" style=\"left:0.009986877px; bottom:203.95619px;\"> <span class=\"__14 _7e_5\"> </span>Finansiella kortfristiga skulder<span class=\"__14 _10a_4\"> </span><span class=\"ws61_3\">150<span class=\"__14 _10b_4\"> </span>131<span class=\"__14 _e_14\"> </span>85<span class=\"__14 _e_14\"> </span>50<span class=\"__14 _e_14\"> </span><span class=\"ls57 ws6a_2\">48<span class=\"__14 _10c_4\"> </span>48<span class=\"__14 _1190\"> </span></span></span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls0_14 ws14_14\" style=\"left:0.009986877px; bottom:184.6668px;\">2)  <span class=\"__14 _1192\"></span>I kvartal 2, 20<span class=\"__14 _1191\"></span>22 uppt\u00e4ckt<span class=\"__14 _1191\"></span>e ett dott<span class=\"__14 _1191\"></span>erf\u00f6re<span class=\"__14 _1191\"></span>tag i USA<span class=\"__14 _1191\"></span> ett ber\u00e4kningsf<span class=\"__14 _1191\"></span>el av 2020 \u00e5rs sk<span class=\"__14 _1191\"></span>atteko<span class=\"__14 _1191\"></span>stnad. En r\u00e4ttelse har<span class=\"__14 _1191\"></span> genomf\u00f6rts vilk<span class=\"__14 _1191\"></span>et \u00f6kar<span class=\"__14 _1191\"></span> den redovisade sk<span class=\"__14 _1191\"></span>atteskulden med 332 Mkr i kv<span class=\"__14 _1191\"></span>artal 4, 202<span class=\"__14 _1191\"></span>0 och samtliga kvart<span class=\"__14 _1191\"></span>al d\u00e4reft<span class=\"__14 _1191\"></span>er<span class=\"__14 _1193\"></span>. Periodens resultat f\u00f6r sam<span class=\"__14 _1191\"></span>tliga kvart<span class=\"__14 _1191\"></span>al under 2021 \u00e4r op\u00e5verk<span class=\"__14 _1193\"></span>ade av </div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls0_14 ws14_14\" style=\"left:7.521385px; bottom:174.9168px;\">felet. K<span class=\"__14 _1191\"></span>assafl\u00f6deseffek<span class=\"__14 _1191\"></span>ten togs i 2021. Eft<span class=\"__14 _1191\"></span>ersom fele<span class=\"__14 _1191\"></span>t uppstod innan den tidigast<span class=\"__14 _1191\"></span>e redovisade perioden har ing\u00e5ende balans f<span class=\"__14 _1191\"></span>\u00f6r 2021 avse<span class=\"__14 _1191\"></span>ende eget kapit<span class=\"__14 _1191\"></span>al och skatteskulder r<span class=\"__14 _1191\"></span>\u00e4knats om med avseende p\u00e5 fele<span class=\"__14 _1191\"></span>t. Fem \u00e5r i sammandr<span class=\"__14 _1191\"></span>ag har korriger<span class=\"__14 _1191\"></span>ats i motsv<span class=\"__14 _1191\"></span>arande m\u00e5n.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls0_14 ws14_14\" style=\"left:0.009986877px; bottom:163.32599px;\">3) Om<span class=\"__14 _1189\"></span>r\u00e4k<span class=\"__14 _1189\"></span>na<span class=\"__14 _1189\"></span>d p\u00e5 gr<span class=\"__14 _1189\"></span>un<span class=\"__14 _1189\"></span>d av im<span class=\"__14 _1189\"></span>pl<span class=\"__14 _1189\"></span>em<span class=\"__14 _1189\"></span>ente<span class=\"__14 _1189\"></span>rin<span class=\"__14 _1189\"></span>ge<span class=\"__14 _1189\"></span>n av I<span class=\"__14 _1189\"></span>FRS 16<span class=\"__14 _1189\"></span>. </div><div class=\"t_14 m0_14 h3_14 ff1_14 fs0_14 fc1_14 sc0_14 ls0_14 ws2_14\" style=\"left:0.009986877px; bottom:726.297px;\">Koncern\u00f6<span class=\"__14 _1191\"></span>versikt<span class=\"__14 _1196\"> </span>V<span class=\"__14 _1191\"></span>erksamhe<span class=\"__14 _1191\"></span>t<span class=\"__14 _1197\"> </span>Bolagsstyrning<span class=\"__14 _1196\"> </span>H\u00e5llbarhet<span class=\"__14 _1198\"> </span><span class=\"ff2_14\">Finansiell information<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h6_14 ff1_14 fs2_14 fc1_14 sc0_14 ls58 ws6b_2\" style=\"left:0.009986877px; bottom:2.079193px;\">19<span class=\"__14 _1189\"></span>0<span class=\"__14 _1189\"></span> <span class=\"__14 _1199\"> </span><span class=\"fs3_14 ls0_14 ws2_14\">Skanska <span class=\"__14 _1191\"></span>\u00c5rs- och h\u00e5llbarhetsredovisning 20<span class=\"__14 _1191\"></span>22<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h3_14 ff1_14 fs0_14 fc1_14 sc0_14 ls0_14 ws2_14\" style=\"left:0.009986877px; bottom:698.65924px;\">Finansiell analys  <span class=\"__14 _a_13\"> </span> Koncernr<span class=\"__14 _1191\"></span>esultat  <span class=\"__14 _a_13\"> </span> <span class=\"ff2_14\">Noter</span>  <span class=\"__14 _a_13\"> </span> Nya ers\u00e4ttningsrik<span class=\"__14 _1191\"></span>tlinjer <span class=\"__14 _a_13\"> </span>Revisionsber<span class=\"__14 _1191\"></span>\u00e4ttelse  <span class=\"__14 _a_13\"> </span> Revisorns h\u00e5llbarhe<span class=\"__14 _1191\"></span>tsrapport <span class=\"__14 _a_13\"> </span> K<span class=\"__14 _1191\"></span>vartalsinf<span class=\"__14 _1191\"></span>ormation  <span class=\"__14 _a_13\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__14 _1191\"></span>vest<span class=\"__14 _1191\"></span>erark<span class=\"__14 _1191\"></span>alender  <span class=\"__14 _a_13\"> </span> Adresser<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:619.43085px;\">Nyck<span class=\"__14 _1191\"></span>eltal</div><div class=\"t_14 m0_14 ha_13 ff2_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:39.112427px; bottom:622.4612px;\">1)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:472.50018px; bottom:594.83575px;\">2022-<span class=\"__14 _1193\"></span>12-31<span class=\"__14 _1237\"> </span>2021-<span class=\"__14 _1191\"></span>12-31</div><div class=\"t_14 m0_14 ha_13 ff2_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:606.6706px; bottom:597.8661px;\">4)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:651.1678px; bottom:594.83575px;\">2020-12-31</div><div class=\"t_14 m0_14 ha_13 ff2_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:698.79663px; bottom:597.8661px;\">4)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:750.0512px; bottom:594.83575px;\">2019-<span class=\"__14 _1193\"></span>12-31<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:843.6447px; bottom:605.23706px;\">Omr\u00e4knad </div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:836.17365px; bottom:594.83575px;\">2019-01-01</div><div class=\"t_14 m0_14 ha_13 ff2_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:883.266px; bottom:597.8661px;\">5)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:934.03033px; bottom:594.83575px;\">2018-12-31<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:580.6398px;\">Ordering\u00e5ng</div><div class=\"t_14 m0_14 h8_14 ff1_14 fs5_14 fc0_14 sc0_14 ls0_14 ws2_14\" style=\"left:51.151207px; bottom:583.67096px;\">2)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:488.11487px; bottom:580.6407px;\">162 665<span class=\"__14 _1e_12\"> </span>153 590<span class=\"__14 _2a_11\"> </span>149 802<span class=\"__14 _ad_4\"> </span>145 818<span class=\"__14 _1198\"> </span>151 719<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:566.4447px;\">Orderst<span class=\"__14 _1191\"></span>ock<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h8_14 ff1_14 fs5_14 fc0_14 sc0_14 ls0_14 ws2_14\" style=\"left:44.453995px; bottom:569.4759px;\">2)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:488.11487px; bottom:566.4456px;\">229 771<span class=\"__14 _1e_12\"> </span>207 031<span class=\"__14 _1e_12\"> </span>178 924<span class=\"__14 _1e_12\"> </span>185 370<span class=\"__14 _10d_4\"> </span>192 042<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:552.2496px;\">Medelant<span class=\"__14 _1191\"></span>al anst\u00e4llda<span class=\"__14 _10e_4\"> </span>28 380<span class=\"__14 _1f_12\"> </span>30 051<span class=\"__14 _ab_4\"> </span>32 463<span class=\"__14 _1f_12\"> </span>34 7<span class=\"__14 _1191\"></span>56<span class=\"__14 _3f_10\"> </span>38 650<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:538.0536px;\">Ordinarie utdelning per<span class=\"__14 _1191\"></span> aktie, kronor</div><div class=\"t_14 m0_14 h8_14 ff1_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:143.24152px; bottom:541.0857px;\">3)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:504.0581px; bottom:538.05554px;\">7<span class=\"__14 _1212\"></span>,50<span class=\"__14 _10f_4\"> </span><span class=\"ls3e_6 ws47_9\">7,<span class=\"__14 _1195\"></span>0<span class=\"__14 _1195\"></span>0<span class=\"__14 _1300\"> </span></span>6,50<span class=\"__14 _1301\"> </span><span class=\"ls21_11 ws1f_14\">3,25<span class=\"__14 _1302\"> </span></span>6,00<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:523.85956px;\">Extra utdelning per<span class=\"__14 _1191\"></span> aktie, kronor</div><div class=\"t_14 m0_14 h8_14 ff1_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:126.94368px; bottom:526.8906px;\">3)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls20_11 ws1e_14\" style=\"left:594.02716px; bottom:523.86035px;\">3,0<span class=\"__14 _1189\"></span>0<span class=\"__14 _1214\"> </span>3,0<span class=\"__14 _1189\"></span>0<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:509.6643px;\">Resultat per<span class=\"__14 _1191\"></span> aktie, kronor<span class=\"__14 _1263\"> </span><span class=\"ls20_11 ws1e_14\">20,0<span class=\"__14 _1189\"></span>4<span class=\"__14 _1220\"> </span></span><span class=\"ws11_14\">16,64<span class=\"__14 _1221\"> </span><span class=\"ls1d_13 ws1b_14\">23,1<span class=\"__14 _1189\"></span>6<span class=\"__14 _1257\"> </span></span>14,68<span class=\"__14 _1303\"> </span>11,17<span class=\"__14 _1304\"> </span>11,17<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:495.46832px;\">Resultat per<span class=\"__14 _1191\"></span> aktie efter<span class=\"__14 _1191\"></span> utsp\u00e4dning, kronor<span class=\"__14 _1305\"> </span><span class=\"ls1e_13 ws1c_14\">1<span class=\"__14 _1189\"></span>9,<span class=\"__14 _1189\"></span>9<span class=\"__14 _1195\"></span>0<span class=\"__14 _1221\"> </span></span><span class=\"ws11_14\">16,52<span class=\"__14 _1249\"> </span><span class=\"ls20_11 ws1e_14\">23<span class=\"__14 _1189\"></span>,03<span class=\"__14 _1220\"> </span></span>14,62<span class=\"__14 _1306\"> </span>11,11<span class=\"__14 _1303\"> </span>11,11<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:481.2723px;\">Sysselsatt k<span class=\"__14 _1191\"></span>apital<span class=\"__14 _1307\"> </span>72 845<span class=\"__14 _ab_4\"> </span>66 398<span class=\"__14 _ab_4\"> </span>60 797<span class=\"__14 _1f_12\"> </span>55 938<span class=\"__14 _ab_4\"> </span>53 607<span class=\"__14 _ef_4\"> </span>46 187<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:467.07632px;\">R\u00e4n<span class=\"__14 _1191\"></span>teb\u00e4rande ne<span class=\"__14 _1191\"></span>ttof<span class=\"__14 _1191\"></span>ordr<span class=\"__14 _1191\"></span>an/ nettoskuld<span class=\"__14 _1308\"> </span>10 306<span class=\"__14 _1215\"> </span>12 598<span class=\"__14 _1249\"> </span>7 280<span class=\"__14 _f5_4\"> </span>-4 917<span class=\"__14 _ec_4\"> </span>-<span class=\"__14 _1189\"></span>4 238<span class=\"__14 _1221\"> </span>3 231<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:452.8803px;\">Eget k<span class=\"__14 _1193\"></span>apital per aktie, kronor <span class=\"__14 _1309\"> </span><span class=\"ws11_14\">134,05<span class=\"__14 _f6_4\"> </span>110,<span class=\"__14 _1191\"></span>01<span class=\"__14 _1257\"> </span><span class=\"ls3a_6 ws44_9\">9<span class=\"__14 _1189\"></span>3,<span class=\"__14 _1189\"></span>67<span class=\"__14 _1221\"> </span><span class=\"ls20_11 ws1e_14\">80,0<span class=\"__14 _1189\"></span>1<span class=\"__14 _11a_3\"> </span></span></span>71,40<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:438.68433px;\">Soliditet, %<span class=\"__14 _11b_3\"> </span><span class=\"ws11_14\">36,4<span class=\"__14 _1301\"> </span>32,7<span class=\"__14 _1214\"> </span>30,6<span class=\"__14 _1306\"> </span>26,2<span class=\"__14 _1300\"> </span><span class=\"ls1f_13 ws1d_14\">23<span class=\"__14 _1189\"></span>,7<span class=\"__14 _1301\"> </span></span>25,2<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:424.4883px;\">Skulds\u00e4ttningsgrad<span class=\"__14 _11c_3\"> </span><span class=\"ls20_11 ws1e_14\">-<span class=\"__14 _1189\"></span>0,2<span class=\"__14 _11d_3\"> </span>-<span class=\"__14 _1189\"></span>0,3<span class=\"__14 _1277\"> </span>-<span class=\"__14 _1189\"></span>0,<span class=\"__14 _1189\"></span>2<span class=\"__14 _1209\"> </span>0,1<span class=\"__14 _10b_4\"> </span>0,1<span class=\"__14 _9d_4\"> </span>-<span class=\"__14 _1189\"></span>0,1<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:410.29233px;\">R\u00e4n<span class=\"__14 _1191\"></span>tet<span class=\"__14 _1191\"></span>\u00e4ckningsgrad<span class=\"__14 _6a_9\"> </span>-42,8<span class=\"__14 _11e_3\"> </span>71,4<span class=\"__14 _1306\"> </span>84,4<span class=\"__14 _1249\"> </span>100,6<span class=\"__14 _1278\"> </span>-245,8<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:396.0963px;\">A<span class=\"__14 _1191\"></span>vkastning p\u00e5 ege<span class=\"__14 _1191\"></span>t kapital, %<span class=\"__14 _1191\"></span> <span class=\"__14 _11f_3\"> </span><span class=\"ls3e_6 ws47_9\">1<span class=\"__14 _1195\"></span>7,<span class=\"__14 _1195\"></span>1<span class=\"__14 _11d_3\"> </span></span><span class=\"ws11_14\">16,9<span class=\"__14 _1301\"> </span><span class=\"ls1c_13 ws1a_14\">26<span class=\"__14 _1189\"></span>,9<span class=\"__14 _1301\"> </span><span class=\"ls20_11 ws1e_14\">2<span class=\"__14 _1189\"></span>0,<span class=\"__14 _1189\"></span>3<span class=\"__14 _10f_4\"> </span></span></span>16,5<span class=\"__14 _10f_4\"> </span>16,4<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:381.90033px;\">A<span class=\"__14 _1191\"></span>vkastning p\u00e5 s<span class=\"__14 _1191\"></span>ysselsatt kapit<span class=\"__14 _1191\"></span>al, %<span class=\"__14 _e9_4\"> </span><span class=\"ws11_14\">15,2<span class=\"__14 _10f_4\"> </span>13,5<span class=\"__14 _10f_4\"> </span>21,5<span class=\"__14 _10f_4\"> </span>14,3<span class=\"__14 _11e_3\"> </span>12,7<span class=\"__14 _1300\"> </span><span class=\"ls20_11 ws1e_14\">1<span class=\"__14 _1189\"></span>3,0<span class=\"__14 _1190\"> </span></span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:367.7043px;\">A<span class=\"__14 _1191\"></span>vkastning p\u00e5 ege<span class=\"__14 _1191\"></span>t kapital, s<span class=\"__14 _1191\"></span>egment, %<span class=\"__14 _1310\"> </span><span class=\"ws11_14\">15,8<span class=\"__14 _10f_4\"> </span><span class=\"ls20_11 ws1e_14\">20,1<span class=\"__14 _1277\"> </span><span class=\"ls1d_13 ws1b_14\">25,1<span class=\"__14 _10f_4\"> </span></span></span>21,4<span class=\"__14 _11d_3\"> </span>14,1<span class=\"__14 _1277\"> </span>14,1<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:353.50833px;\">A<span class=\"__14 _1191\"></span>vkastning p\u00e5 s<span class=\"__14 _1191\"></span>ysselsatt kapit<span class=\"__14 _1191\"></span>al i Projektutv<span class=\"__14 _1191\"></span>ecklingsenhet<span class=\"__14 _1191\"></span>erna, segment, %<span class=\"__14 _1311\"> </span><span class=\"ls1d_13 ws1b_14\">8,1<span class=\"__14 _11d_3\"> </span></span><span class=\"ws11_14\">11,8<span class=\"__14 _1300\"> </span>12,2<span class=\"__14 _10f_4\"> </span><span class=\"ls20_11 ws1e_14\">1<span class=\"__14 _1189\"></span>0,<span class=\"__14 _1189\"></span>3<span class=\"__14 _e8_4\"> </span></span>11,<span class=\"__14 _1191\"></span>9<span class=\"__14 _1300\"> </span>12,0<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:339.31232px;\">R\u00f6rels<span class=\"__14 _1191\"></span>emarginal, %<span class=\"__14 _ed_4\"> </span><span class=\"ls1d_13 ws1b_14\">6,1<span class=\"__14 _1312\"> </span></span><span class=\"ws11_14\">5,8<span class=\"__14 _1209\"> </span><span class=\"ls3e_6 ws47_9\">7,<span class=\"__14 _1189\"></span>9<span class=\"__14 _10b_4\"> </span></span>4,3<span class=\"__14 _1313\"> </span><span class=\"ls21_11 ws1f_14\">3,3<span class=\"__14 _1190\"> </span></span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:325.11633px;\">R\u00f6rels<span class=\"__14 _1191\"></span>emarginal, Byggv<span class=\"__14 _1191\"></span>erksamhet<span class=\"__14 _1191\"></span>en, %<span class=\"__14 _1255\"> </span><span class=\"ls1f_13 ws1d_14\">3<span class=\"__14 _1189\"></span>,7<span class=\"__14 _1312\"> </span><span class=\"ls21_11 ws1f_14\">3,<span class=\"__14 _1189\"></span>8<span class=\"__14 _1312\"> </span></span></span><span class=\"ws11_14\">2,5<span class=\"__14 _1312\"> </span><span class=\"ls23_11 ws21_14\">2,4<span class=\"__14 _1313\"> </span><span class=\"ls1f_13 ws1d_14\">0,7<span class=\"__14 _1190\"> </span></span></span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:310.92032px;\">Kassafl\u00f6de per ak<span class=\"__14 _1191\"></span>tie, kronor<span class=\"__14 _1314\"> </span><span class=\"ws11_14\">-<span class=\"__14 _1191\"></span>16,29<span class=\"__14 _1277\"> </span>1,81<span class=\"__14 _1221\"> </span>31,57<span class=\"__14 _1301\"> </span><span class=\"ls1d_13 ws1b_14\">3,<span class=\"__14 _1189\"></span>26<span class=\"__14 _1315\"> </span></span>9<span class=\"__14 _1193\"></span>,51<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:296.72433px;\">Ant<span class=\"__14 _1191\"></span>al aktier vid \u00e5r<span class=\"__14 _1191\"></span>ets slut<span class=\"__14 _1316\"> </span>419 90<span class=\"__14 _1191\"></span>3 072<span class=\"__14 _e1_4\"> </span>419 90<span class=\"__14 _1191\"></span>3 072<span class=\"__14 _e1_4\"> </span>419 903 0<span class=\"__14 _1193\"></span>72<span class=\"__14 _4b_8\"> </span>419 903 0<span class=\"__14 _1193\"></span>72<span class=\"__14 _1317\"> </span>419 90<span class=\"__14 _1191\"></span>3 072</div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws2f_12\" style=\"left:0.009986877px; bottom:282.52832px;\"> <span class=\"__14 _c7_4\"> </span>varav<span class=\"__14 _1191\"></span> A-aktier<span class=\"__14 _e7_4\"> </span><span class=\"ws13_14\">1<span class=\"__14 _1191\"></span>9 654 316<span class=\"__14 _e0_4\"> </span>19 661 632<span class=\"__14 _c9_4\"> </span>19 684 564<span class=\"__14 _7b_6\"> </span>19 704 715<span class=\"__14 _1318\"> </span>19 72<span class=\"__14 _1191\"></span>5 759</span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:268.33234px;\"> <span class=\"__14 _c7_4\"> </span>var<span class=\"__14 _1191\"></span>av B-aktier<span class=\"__14 _e3_4\"> </span>400 248 756<span class=\"__14 _be_4\"> </span>400 241 440<span class=\"__14 _c4_4\"> </span>400 218 508<span class=\"__14 _e1_4\"> </span>400 198 357<span class=\"__14 _1264\"> </span>400 177 313<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:254.13632px;\">Genomsnittskurs, \u00e5terk<span class=\"__14 _1191\"></span>\u00f6pta ak<span class=\"__14 _1191\"></span>tier<span class=\"__14 _1319\"> </span><span class=\"ws11_14\">144,79<span class=\"__14 _ef_4\"> </span>141,85<span class=\"__14 _1f_12\"> </span>138,45<span class=\"__14 _f6_4\"> </span>137<span class=\"__14 _1212\"></span>,54<span class=\"__14 _12a_3\"> </span>137<span class=\"__14 _1212\"></span>,54<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:239.9403px;\">Ant<span class=\"__14 _1191\"></span>al B-aktier \u00e5terk<span class=\"__14 _1191\"></span>\u00f6pta under<span class=\"__14 _1191\"></span> \u00e5ret<span class=\"__14 _12b_3\"> </span>2 924 000<span class=\"__14 _1218\"> </span>1 048 500<span class=\"__14 _1207\"> </span>460 000<span class=\"__14 _12c_3\"> </span>435 000<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:225.74432px;\">Ant<span class=\"__14 _1191\"></span>al B-aktier i eget f<span class=\"__14 _1191\"></span>\u00f6rvar vid  \u00e5r<span class=\"__14 _1191\"></span>ets slut<span class=\"__14 _12d_3\"> </span>8 771 931<span class=\"__14 _1204\"> </span>7 655 488<span class=\"__14 _1273\"> </span>7 616 67<span class=\"__14 _1193\"></span>4<span class=\"__14 _1204\"> </span>8 394 479<span class=\"__14 _12e_3\"> </span>10 224 634<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:211.54832px;\">Ant<span class=\"__14 _1191\"></span>al utest<span class=\"__14 _1191\"></span>\u00e5ende aktier vid \u00e5r<span class=\"__14 _1191\"></span>ets slut<span class=\"__14 _1305\"> </span>411 131 141<span class=\"__14 _1232\"> </span>412 247 584<span class=\"__14 _1232\"> </span>412 286 398<span class=\"__14 _3e_10\"> </span>411 508 593<span class=\"__14 _12f_3\"> </span>409 6<span class=\"__14 _1191\"></span>78 438<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:197.35233px;\">Genomsnittligt ant<span class=\"__14 _1191\"></span>al utest<span class=\"__14 _1191\"></span>\u00e5ende aktier<span class=\"__14 _1320\"> </span>412 037 581<span class=\"__14 _3e_10\"> </span>412 387 142<span class=\"__14 _3e_10\"> </span>411 993 869<span class=\"__14 _e1_4\"> </span>410 720 937<span class=\"__14 _c5_4\"> </span>409 130 770<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:183.15633px;\">Genomsnittligt ant<span class=\"__14 _1191\"></span>al utest<span class=\"__14 _1191\"></span>\u00e5ende aktier eft<span class=\"__14 _1191\"></span>er utsp\u00e4dning<span class=\"__14 _5e_8\"> </span>414 922 620<span class=\"__14 _3d_10\"> </span>415 491 861<span class=\"__14 _4b_8\"> </span>414 304 017<span class=\"__14 _4a_10\"> </span>412 585 07<span class=\"__14 _1193\"></span>4<span class=\"__14 _da_4\"> </span>411 415 27<span class=\"__14 _1191\"></span>8<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:168.96033px;\">Genomsnittlig utsp\u00e4dning, %<span class=\"__14 _f9_4\"> </span><span class=\"ls1f_13 ws1d_14\">0,70<span class=\"__14 _1300\"> </span>0,7<span class=\"__14 _1189\"></span>5<span class=\"__14 _1301\"> </span></span><span class=\"ws11_14\">0,56<span class=\"__14 _1306\"> </span><span class=\"ls20_11 ws1e_14\">0,4<span class=\"__14 _1189\"></span>5<span class=\"__14 _1321\"> </span></span>0,56<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls0_14 ws14_14\" style=\"left:0.009986877px; bottom:149.69328px;\">1) F\u00f6r d<span class=\"__14 _1189\"></span>efi<span class=\"__14 _1189\"></span>nit<span class=\"__14 _1189\"></span>ion<span class=\"__14 _1189\"></span>er s<span class=\"__14 _1189\"></span>e not 4<span class=\"__14 _1189\"></span>4.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls25_11 ws23_14\" style=\"left:0.009986877px; bottom:138.10248px;\">2)<span class=\"__14 _1191\"></span> Avser<span class=\"__14 _1191\"></span> Byggverk<span class=\"__14 _1191\"></span>samheten.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls25_11 ws23_14\" style=\"left:0.009986877px; bottom:126.51169px;\">3)<span class=\"__14 _1191\"></span> Styrelsens f\u00f6rslag:<span class=\"__14 _1191\"></span> utdelning<span class=\"__14 _1193\"></span> om 7<span class=\"__14 _1193\"></span>,50 (7<span class=\"__14 _1193\"></span>,00+3,00<span class=\"__14 _1191\"></span>) kronor<span class=\"__14 _1191\"></span> per aktie.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls0_14 ws14_14\" style=\"left:0.009986877px; bottom:114.92088px;\">4)  <span class=\"__14 _1192\"></span>I kvartal 2, 2022 upp<span class=\"__14 _1191\"></span>t\u00e4ckt<span class=\"__14 _1191\"></span>e ett dotterf<span class=\"__14 _1191\"></span>\u00f6ret<span class=\"__14 _1191\"></span>ag i USA e<span class=\"__14 _1191\"></span>tt ber\u00e4kningsfel av<span class=\"__14 _1191\"></span> 2020 \u00e5rs skatt<span class=\"__14 _1191\"></span>ekostnad. En r<span class=\"__14 _1191\"></span>\u00e4ttelse har genomf<span class=\"__14 _1191\"></span>\u00f6rts vilk<span class=\"__14 _1191\"></span>et \u00f6kar den r<span class=\"__14 _1191\"></span>edovisade sk<span class=\"__14 _1191\"></span>atteskulden med 332 Mkr i kv<span class=\"__14 _1191\"></span>artal 4, 2020 och sam<span class=\"__14 _1191\"></span>tliga kvartal d\u00e4r<span class=\"__14 _1191\"></span>efter<span class=\"__14 _1193\"></span>. Periodens result<span class=\"__14 _1191\"></span>at f\u00f6r sam<span class=\"__14 _1191\"></span>tliga kvartal under<span class=\"__14 _1191\"></span> 2021 \u00e4r op\u00e5verk<span class=\"__14 _1191\"></span>ade av </div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls0_14 ws14_14\" style=\"left:9.128181px; bottom:105.17088px;\">felet. K<span class=\"__14 _1191\"></span>assafl\u00f6deseffek<span class=\"__14 _1191\"></span>ten togs i 2021. Eft<span class=\"__14 _1191\"></span>ersom fele<span class=\"__14 _1191\"></span>t uppstod innan den tidigast<span class=\"__14 _1191\"></span>e redovisade perioden har ing\u00e5ende balans f<span class=\"__14 _1191\"></span>\u00f6r 2021 avse<span class=\"__14 _1191\"></span>ende eget kapit<span class=\"__14 _1191\"></span>al och skatteskulder r<span class=\"__14 _1191\"></span>\u00e4knats om med avseende p\u00e5 fele<span class=\"__14 _1191\"></span>t. Fem \u00e5r i sammandr<span class=\"__14 _1191\"></span>ag har korriger<span class=\"__14 _1191\"></span>ats i motsv<span class=\"__14 _1191\"></span>arande m\u00e5n.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls0_14 ws14_14\" style=\"left:0.009986877px; bottom:93.580086px;\">5) Om<span class=\"__14 _1189\"></span>r\u00e4k<span class=\"__14 _1189\"></span>na<span class=\"__14 _1189\"></span>d p\u00e5 gr<span class=\"__14 _1189\"></span>un<span class=\"__14 _1189\"></span>d av im<span class=\"__14 _1189\"></span>pl<span class=\"__14 _1189\"></span>eme<span class=\"__14 _1189\"></span>nte<span class=\"__14 _1189\"></span>rin<span class=\"__14 _1189\"></span>ge<span class=\"__14 _1189\"></span>n av I<span class=\"__14 _1189\"></span>FRS 16<span class=\"__14 _1189\"></span>. </div><div class=\"t_14 m0_14 h7_14 ff3_13 fs4_14 fc2_12 sc0_14 lsf_14 ws2_14\" style=\"left:0.009986877px; bottom:653.58105px;\">Not 43. K<span class=\"__14 _1193\"></span>oncernen fem \u00e5r i sammandrag forts.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff1_14 fs0_14 fc1_14 sc0_14 ls0_14 ws2_14\" style=\"left:0.009986877px; bottom:726.297px;\">Koncern\u00f6<span class=\"__14 _1191\"></span>versikt<span class=\"__14 _1196\"> </span>V<span class=\"__14 _1191\"></span>erksamhe<span class=\"__14 _1191\"></span>t<span class=\"__14 _1197\"> </span>Bolagsstyrning<span class=\"__14 _1196\"> </span>H\u00e5llbarhet<span class=\"__14 _1198\"> </span><span class=\"ff2_14\">Finansiell information<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h6_14 ff1_14 fs2_14 fc1_14 sc0_14 ls58 ws6b_2\" style=\"left:0.009986877px; bottom:2.079193px;\">19<span class=\"__14 _1189\"></span>1<span class=\"__14 _1189\"></span> <span class=\"__14 _1199\"> </span><span class=\"fs3_14 ls0_14 ws2_14\">Skansk<span class=\"__14 _1191\"></span>a \u00c5rs- och h\u00e5llbarhetsredovisning 20<span class=\"__14 _1191\"></span>22<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h3_14 ff1_14 fs0_14 fc1_14 sc0_14 ls0_14 ws2_14\" style=\"left:0.009986877px; bottom:698.65924px;\">Finansiell analys  <span class=\"__14 _a_13\"> </span> Koncernr<span class=\"__14 _1191\"></span>esultat  <span class=\"__14 _a_13\"> </span> <span class=\"ff2_14\">Noter</span>  <span class=\"__14 _a_13\"> </span> Nya ers\u00e4ttningsrik<span class=\"__14 _1191\"></span>tlinjer <span class=\"__14 _a_13\"> </span>Revisionsber<span class=\"__14 _1191\"></span>\u00e4ttelse  <span class=\"__14 _a_13\"> </span> Revisorns h\u00e5llbarhe<span class=\"__14 _1191\"></span>tsrapport <span class=\"__14 _a_13\"> </span> K<span class=\"__14 _1191\"></span>vartalsinf<span class=\"__14 _1191\"></span>ormation  <span class=\"__14 _a_13\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__14 _1191\"></span>vest<span class=\"__14 _1191\"></span>erark<span class=\"__14 _1191\"></span>alender  <span class=\"__14 _a_13\"> </span> Adresser<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h5_14 ff2_14 fs1_14 fc0_14 sc0_14 ls39_6 ws43_9\" style=\"left:0.009986877px; bottom:649.6712px;\">Not 4<span class=\"__14 _1189\"></span>4.<span class=\"ff1_14 ls0_14 ws2_14\"> Definitioner<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls4_14 ws18_14\" style=\"left:0.009986877px; bottom:623.88104px;\">Avk<span class=\"__14 _1191\"></span>astning p\u00e5 eget<span class=\"__14 _1191\"></span> kapit<span class=\"__14 _1191\"></span>al<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:0.009986877px; bottom:612.8336px;\">Resultat h\u00e4n<span class=\"__14 _1191\"></span>f\u00f6rligt till<span class=\"__14 _1191\"></span> aktie\u00e4garna i procent av genomsnittligt eget kapit<span class=\"__14 _1191\"></span>al h\u00e4nf\u00f6rligt<span class=\"__14 _1191\"></span> till aktie\u00e4garna.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls0_14 ws24_14\" style=\"left:0.009986877px; bottom:590.72974px;\">Avkas<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>ng p<span class=\"__14 _1189\"></span>\u00e5 eg<span class=\"__14 _1189\"></span>et kapi<span class=\"__14 _1189\"></span>tal s<span class=\"__14 _1189\"></span>eg<span class=\"__14 _1189\"></span>men<span class=\"__14 _1189\"></span>t, M<span class=\"__14 _1189\"></span>kr<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:0.009986877px; bottom:579.6823px;\">Resultat h\u00e4n<span class=\"__14 _1191\"></span>f\u00f6rligt till<span class=\"__14 _1191\"></span> aktie\u00e4garna i procent av genomsnittligt eget kapit<span class=\"__14 _1191\"></span>al h\u00e4nf\u00f6rligt<span class=\"__14 _1191\"></span> till aktie\u00e4garna:<span class=\"fc3_6 ls0_14 ws2_14\">  </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:568.63495px;\">7 673 / 48 4<span class=\"__14 _1189\"></span>64 = 15<span class=\"__14 _1189\"></span>,8%<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls0_14 ws24_14\" style=\"left:0.009986877px; bottom:546.531px;\">Avkas<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>ng p<span class=\"__14 _1189\"></span>\u00e5 syss<span class=\"__14 _1189\"></span>el<span class=\"__14 _1189\"></span>sat<span class=\"__14 _1189\"></span>t kapi<span class=\"__14 _1189\"></span>tal<span class=\"__14 _1189\"></span>, konc<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>nen </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 lsd_14 ws3_14\" style=\"left:0.009986877px; bottom:535.48364px;\">R\u00f6relser<span class=\"__14 _1191\"></span>esulta<span class=\"__14 _1191\"></span>t och<span class=\"__14 _1191\"></span> finansiell<span class=\"__14 _1191\"></span>a in<span class=\"__14 _1191\"></span>t\u00e4kter<span class=\"__14 _1191\"></span> i procen<span class=\"__14 _1191\"></span>t av<span class=\"__14 _1191\"></span> genomsni<span class=\"__14 _1191\"></span>ttligt<span class=\"__14 _1191\"></span> sysselsatt<span class=\"__14 _1191\"></span> kapi<span class=\"__14 _1191\"></span>tal.<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls3_14 ws5_14\" style=\"left:0.009986877px; bottom:513.3888px;\">Avk<span class=\"__14 _1191\"></span>astning p\u00e5<span class=\"__14 _1191\"></span> sysselsatt<span class=\"__14 _1191\"></span> kapit<span class=\"__14 _1191\"></span>al, v<span class=\"__14 _1191\"></span>erksamhetsgrenar<span class=\"__14 _1193\"></span>, marknader och<span class=\"__14 _1191\"></span> aff\u00e4rsenheter<span class=\"__14 _1191\"></span>/<span class=\"__14 _1191\"></span>rapportenheter<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1_14 ws1_14\" style=\"left:0.009986877px; bottom:502.34143px;\">R\u00f6relseresultat, finansiella int\u00e4kter reducerat med r\u00e4nt<span class=\"__14 _1191\"></span>eint\u00e4kter fr\u00e5n<span class=\"__14 _1191\"></span> Skanskas in<span class=\"__14 _1191\"></span>ternbank och \u00f6vriga finansiella poster </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:491.29404px;\">i pro<span class=\"__14 _1189\"></span>ce<span class=\"__14 _1189\"></span>nt av g<span class=\"__14 _1189\"></span>eno<span class=\"__14 _1189\"></span>ms<span class=\"__14 _1189\"></span>nit<span class=\"__14 _1189\"></span>tlig<span class=\"__14 _1189\"></span>t sys<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>lsa<span class=\"__14 _1189\"></span>tt kap<span class=\"__14 _1189\"></span>ital<span class=\"__14 _1189\"></span>. F\u00f6r s<span class=\"__14 _1189\"></span>eg<span class=\"__14 _1189\"></span>ment<span class=\"__14 _1189\"></span>en B<span class=\"__14 _1189\"></span>ost<span class=\"__14 _1189\"></span>ads<span class=\"__14 _1189\"></span>ut<span class=\"__14 _1189\"></span>vec<span class=\"__14 _1189\"></span>kli<span class=\"__14 _1189\"></span>ng oc<span class=\"__14 _1189\"></span>h Komm<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>sie<span class=\"__14 _1189\"></span>ll fa<span class=\"__14 _1189\"></span>sti<span class=\"__14 _1189\"></span>ghe<span class=\"__14 _1189\"></span>ts<span class=\"__14 _1189\"></span>ut<span class=\"__14 _1189\"></span>veck<span class=\"__14 _1189\"></span>lin<span class=\"__14 _1189\"></span>g </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls0_14 ws0_14\" style=\"left:0.009986877px; bottom:480.2466px;\">g\u00e4l<span class=\"__14 _1189\"></span>le<span class=\"__14 _1189\"></span>r des<span class=\"__14 _1189\"></span>su<span class=\"__14 _1189\"></span>tom at<span class=\"__14 _1189\"></span>t kapi<span class=\"__14 _1189\"></span>tali<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>rad<span class=\"__14 _1189\"></span>e r\u00e4nto<span class=\"__14 _1189\"></span>r avg<span class=\"__14 _1189\"></span>\u00e5r fr\u00e5<span class=\"__14 _1189\"></span>n r\u00f6r<span class=\"__14 _1189\"></span>els<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>esu<span class=\"__14 _1189\"></span>ltate<span class=\"__14 _1189\"></span>t, f\u00f6<span class=\"__14 _1189\"></span>r att a<span class=\"__14 _1189\"></span>vkas<span class=\"__14 _1189\"></span>tni<span class=\"__14 _1189\"></span>nge<span class=\"__14 _1189\"></span>n ska av<span class=\"__14 _1189\"></span>sp<span class=\"__14 _1189\"></span>egl<span class=\"__14 _1189\"></span>a avka<span class=\"__14 _1189\"></span>stn<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>en </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls4_14 ws5_14\" style=\"left:0.009986877px; bottom:469.19922px;\">f\u00f6re bel\u00e5ni<span class=\"__14 _1191\"></span>ng. </div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:499.31787px; bottom:623.1348px;\">A<span class=\"__14 _1191\"></span>vkas<span class=\"__14 _1191\"></span>tning p\u00e5 sysselsatt k<span class=\"__14 _1191\"></span>apital i K<span class=\"__14 _1193\"></span>ommersiell fastighetsutveckling segmen<span class=\"__14 _1191\"></span>t, Mkr<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:499.31787px; bottom:607.4059px;\">R\u00f6rels<span class=\"__14 _1191\"></span>eresultat<span class=\"__14 _1322\"> </span><span class=\"ws13_14\">2 903<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.31787px; bottom:593.20984px;\">+ kapit<span class=\"__14 _1191\"></span>aliserade r\u00e4n<span class=\"__14 _1193\"></span>teutgifter<span class=\"__14 _a4_3\"> </span><span class=\"ls9_14 ws16_14\"> 1<span class=\"__14 _1189\"></span>28<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.31787px; bottom:579.01385px;\">+/- finansiella int<span class=\"__14 _1191\"></span>\u00e4kter<span class=\"__14 _1191\"></span> och andra finansiella poster<span class=\"__14 _1323\"> </span><span class=\"ls0_14 ws3a_10\"> 5<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.31787px; bottom:564.8179px;\">- r\u00e4n<span class=\"__14 _1191\"></span>tein<span class=\"__14 _1191\"></span>t\u00e4kt<span class=\"__14 _1191\"></span>er fr\u00e5n in<span class=\"__14 _1191\"></span>ternbank<span class=\"__14 _1191\"></span>en<span class=\"__14 _1324\"> </span><span class=\"ls0_14 ws3a_10\"> 0<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.31787px; bottom:550.6219px;\">Juster<span class=\"__14 _1191\"></span>at resultat<span class=\"__14 _1263\"> </span>3 036<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.31787px; bottom:536.42584px;\">Genomsnittligt sysselsatt k<span class=\"__14 _1191\"></span>apital</div><div class=\"t_14 m0_14 h8_14 ff1_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:629.73376px; bottom:539.4607px;\">1)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:958.66327px; bottom:536.43054px;\">35 159<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls1f_13 ws13_14\" style=\"left:499.31787px; bottom:522.23456px;\">A<span class=\"__14 _1191\"></span>vkastning p\u00e5 s<span class=\"__14 _1191\"></span>ysselsatt kapit<span class=\"__14 _1191\"></span>al i K<span class=\"__14 _1191\"></span>ommersiell fastighe<span class=\"__14 _1191\"></span>tsutveckling<span class=\"__14 _1325\"> </span><span class=\"ls11_14 ws11_14\">8,6%<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls13_14 ws15_14\" style=\"left:499.31787px; bottom:508.04034px;\">1) Geno<span class=\"__14 _1191\"></span>msnittligt<span class=\"__14 _1191\"></span> sysselsatt<span class=\"__14 _1191\"></span> kapi<span class=\"__14 _1191\"></span>tal<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.31787px; bottom:485.85587px;\">K<span class=\"__14 _1191\"></span>v4 2022<span class=\"__14 _1326\"> </span>37 080<span class=\"__14 _4b_8\"> </span>x 0,5<span class=\"__14 _1233\"> </span>18 540<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.31787px; bottom:471.65985px;\">K<span class=\"__14 _1191\"></span>v3 2022<span class=\"__14 _1326\"> </span>37 080<span class=\"__14 _1265\"> </span>37 080<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.31787px; bottom:457.46387px;\">K<span class=\"__14 _1191\"></span>v2 2022<span class=\"__14 _1223\"> </span><span class=\"ls1d_13 ws52_5\">35 578<span class=\"__14 _1327\"> </span>35<span class=\"__14 _1189\"></span> 578<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.31787px; bottom:441.62985px;\">K<span class=\"__14 _1191\"></span>v1 2022<span class=\"__14 _b5_4\"> </span>33 080<span class=\"__14 _1265\"> </span>33 080<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.31787px; bottom:427.43387px;\">K<span class=\"__14 _1191\"></span>v4 2021<span class=\"__14 _1223\"> </span>32  721<span class=\"__14 _4b_8\"> </span>x 0,5<span class=\"__14 _1233\"> </span>16 360<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:876.3218px; bottom:409.44318px;\">140 637 / 4<span class=\"__14 _a_13\"> </span>35 159<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:499.31787px; bottom:389.50507px;\">A<span class=\"__14 _1191\"></span>vkas<span class=\"__14 _1191\"></span>tning p\u00e5 sysselsatt k<span class=\"__14 _1191\"></span>apital i F<span class=\"__14 _1193\"></span>\u00f6rvaltningsfastighe<span class=\"__14 _1191\"></span>ter segmen<span class=\"__14 _1191\"></span>t, Mkr </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:499.31787px; bottom:373.80756px;\">R\u00f6rels<span class=\"__14 _1191\"></span>eresultat<span class=\"__14 _eb_4\"> </span><span class=\"ws13_14\"> 140<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.31787px; bottom:359.61157px;\">+/- finansiella int<span class=\"__14 _1191\"></span>\u00e4kter<span class=\"__14 _1191\"></span> och andra finansiella poster<span class=\"__14 _1328\"> </span><span class=\"ls0_14 ws3a_10\"> 0<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.31787px; bottom:345.41556px;\">- r\u00e4n<span class=\"__14 _1191\"></span>tein<span class=\"__14 _1191\"></span>t\u00e4kt<span class=\"__14 _1191\"></span>er fr\u00e5n in<span class=\"__14 _1191\"></span>ternbank<span class=\"__14 _1191\"></span>en<span class=\"__14 _1329\"> </span><span class=\"ls0_14 ws3a_10\"> 0<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.31787px; bottom:331.21957px;\">Juster<span class=\"__14 _1191\"></span>at resultat<span class=\"__14 _1322\"> </span> 140<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.31787px; bottom:317.02356px;\">Genomsnittligt sysselsatt k<span class=\"__14 _1191\"></span>apital</div><div class=\"t_14 m0_14 h8_14 ff1_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:629.73376px; bottom:320.05762px;\">1)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:963.71387px; bottom:317.02734px;\">1 031<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.31787px; bottom:302.83133px;\">A<span class=\"__14 _1191\"></span>vkastning p\u00e5 s<span class=\"__14 _1191\"></span>ysselsatt kapit<span class=\"__14 _1191\"></span>al i F<span class=\"__14 _1191\"></span>\u00f6rvaltningsf<span class=\"__14 _1191\"></span>astighet<span class=\"__14 _1191\"></span>er<span class=\"__14 _13a_3\"> </span><span class=\"ws11_14\">13,6%<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls13_14 ws15_14\" style=\"left:499.31787px; bottom:288.63715px;\">1) Geno<span class=\"__14 _1191\"></span>msnittligt<span class=\"__14 _1191\"></span> sysselsatt<span class=\"__14 _1191\"></span> kapi<span class=\"__14 _1191\"></span>tal<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.31787px; bottom:267.07196px;\">K<span class=\"__14 _1191\"></span>v4 2022<span class=\"__14 _2b_10\"> </span>3 733<span class=\"__14 _4a_10\"> </span>x 0,5<span class=\"__14 _3d_10\"> </span>1 867<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.31787px; bottom:252.87598px;\">K<span class=\"__14 _1191\"></span>v3 2022<span class=\"__14 _13b_3\"> </span><span class=\"ls27_11 ws2a_13\"> 755<span class=\"__14 _13c_3\"> </span> 755<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.31787px; bottom:238.67996px;\">K<span class=\"__14 _1191\"></span>v2 2022<span class=\"__14 _13b_3\"> </span><span class=\"ls27_11 ws2a_13\"> 753<span class=\"__14 _13c_3\"> </span> 753<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.31787px; bottom:224.48398px;\">K<span class=\"__14 _1191\"></span>v1 2022<span class=\"__14 _1254\"> </span><span class=\"ls3d_6 ws46_9\"> 74<span class=\"__14 _1189\"></span>9<span class=\"__14 _13c_3\"> </span> 749<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:499.31787px; bottom:210.28798px;\">K<span class=\"__14 _1191\"></span>v4 2021<span class=\"__14 _2f_11\"> </span><span class=\"ls0_14 ws3a_10\"> 0<span class=\"__14 _4a_10\"> </span></span>x 0,5<span class=\"__14 _1c_13\"> </span><span class=\"ls0_14 ws3a_10\"> 0<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:886.4013px; bottom:196.09198px;\">4 124 / 4<span class=\"__14 _1235\"> </span>1 031<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:0.009986877px; bottom:425.95798px;\">A<span class=\"__14 _1191\"></span>vkas<span class=\"__14 _1191\"></span>tning p\u00e5 sysselsatt k<span class=\"__14 _1191\"></span>apital i Bost<span class=\"__14 _1191\"></span>adsutveckling segmen<span class=\"__14 _1191\"></span>t, Mkr </div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws11_14\" style=\"left:0.009986877px; bottom:410.2562px;\">R\u00f6rels<span class=\"__14 _1191\"></span>eresultat<span class=\"__14 _13d_3\"> </span><span class=\"ws13_14\">1 011<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:396.06018px;\">+ kapit<span class=\"__14 _1191\"></span>aliserade r\u00e4n<span class=\"__14 _1193\"></span>teutgifter<span class=\"__14 _1329\"> </span><span class=\"ls59 ws4_14\"> 147<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:381.8642px;\">+/- finansiella int<span class=\"__14 _1191\"></span>\u00e4kter<span class=\"__14 _1191\"></span> och andra finansiella poster<span class=\"__14 _13e_3\"> </span><span class=\"lsc_14 ws5_14\"> 22<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:367.66818px;\">- r\u00e4n<span class=\"__14 _1191\"></span>tein<span class=\"__14 _1191\"></span>t\u00e4kt<span class=\"__14 _1191\"></span>er fr\u00e5n in<span class=\"__14 _1191\"></span>ternbank<span class=\"__14 _1191\"></span>en<span class=\"__14 _ea_4\"> </span>- 11<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:353.47217px;\">Juster<span class=\"__14 _1191\"></span>at resultat<span class=\"__14 _13f_3\"> </span>1 169<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:339.27618px;\">Genomsnittligt sysselsatt k<span class=\"__14 _1191\"></span>apital</div><div class=\"t_14 m0_14 h8_14 ff1_14 fs5_14 fc0_14 sc0_14 ls12_14 ws12_14\" style=\"left:130.41104px; bottom:342.31116px;\">1)<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:453.64914px; bottom:339.28085px;\">16 630<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:325.08487px;\">A<span class=\"__14 _1191\"></span>vkastning p\u00e5 s<span class=\"__14 _1191\"></span>ysselsatt kapit<span class=\"__14 _1191\"></span>al <span class=\"ls0_14 ws2_14\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:314.03748px;\">i Bostadsutveckling<span class=\"__14 _1314\"> </span><span class=\"ls3e_6 ws47_9\">7,<span class=\"__14 _1189\"></span>0<span class=\"__14 _1195\"></span>%<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h9_14 ff1_14 fs4_14 fc0_14 sc0_14 ls13_14 ws15_14\" style=\"left:0.009986877px; bottom:299.84067px;\">1) Geno<span class=\"__14 _1191\"></span>msnittligt<span class=\"__14 _1191\"></span> sysselsatt<span class=\"__14 _1191\"></span> kapi<span class=\"__14 _1191\"></span>tal<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:278.2755px;\">K<span class=\"__14 _1191\"></span>v4 2022<span class=\"__14 _1330\"> </span>17 837<span class=\"__14 _b_14\"> </span>x 0,5<span class=\"__14 _3e_10\"> </span>8 918<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:262.5416px;\">K<span class=\"__14 _1191\"></span>v3 2022<span class=\"__14 _1331\"> </span>16 466<span class=\"__14 _1332\"> </span>16 466<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:248.34561px;\">K<span class=\"__14 _1191\"></span>v2 2022<span class=\"__14 _1330\"> </span>17 373<span class=\"__14 _1333\"> </span>17 373<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:234.1496px;\">K<span class=\"__14 _1191\"></span>v1 2022<span class=\"__14 _1325\"> </span>16 570<span class=\"__14 _1332\"> </span>16 570<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h2_14 ff1_14 fs0_14 fc0_14 sc0_14 ls11_14 ws13_14\" style=\"left:0.009986877px; bottom:219.9536px;\">K<span class=\"__14 _1191\"></span>v4 2021<span class=\"__14 _1334\"> </span>14 385<span class=\"__14 _b_14\"> </span>x 0,5<span class=\"__14 _3d_10\"> </span>7 192<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff2_14 fs0_14 fc0_14 sc0_14 ls11_14 ws19_14\" style=\"left:374.06976px; bottom:205.7576px;\">66 518 / 4<span class=\"__14 _1236\"> </span>16 630<span class=\"__14 _1190\"> </span></div><div class=\"t_14 m0_14 h3_14 ff1_14 fs0_14 fc1_14 sc0_14 ls0_14 ws2_14\" style=\"left:0.009986877px; bottom:726.297px;\">Koncern\u00f6<span class=\"__14 _1191\"></span>versikt<span class=\"__14 _1196\"> </span>V<span class=\"__14 _1191\"></span>erksamhe<span class=\"__14 _1191\"></span>t<span class=\"__14 _1197\"> </span>Bolagsstyrning<span class=\"__14 _1196\"> </span>H\u00e5llbarhet<span class=\"__14 _1198\"> </span><span class=\"ff2_14\">Finansiell information<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h6_14 ff1_14 fs2_14 fc1_14 sc0_14 ls58 ws6b_2\" style=\"left:0.009986877px; bottom:2.079193px;\">19<span class=\"__14 _1189\"></span>2<span class=\"__14 _1189\"></span> <span class=\"__14 _1199\"> </span><span class=\"fs3_14 ls0_14 ws2_14\">Skanska \u00c5r<span class=\"__14 _1191\"></span>s- och h\u00e5llbarhetsredovisning 202<span class=\"__14 _1191\"></span>2<span class=\"__14 _1190\"> </span></span></div><div class=\"t_14 m0_14 h3_14 ff1_14 fs0_14 fc1_14 sc0_14 ls0_14 ws2_14\" style=\"left:0.009986877px; bottom:698.65924px;\">Finansiell analys  <span class=\"__14 _a_13\"> </span> Koncernr<span class=\"__14 _1191\"></span>esultat  <span class=\"__14 _a_13\"> </span> <span class=\"ff2_14\">Noter</span>  <span class=\"__14 _a_13\"> </span> Nya ers\u00e4ttningsrik<span class=\"__14 _1191\"></span>tlinjer <span class=\"__14 _a_13\"> </span>Revisionsber<span class=\"__14 _1191\"></span>\u00e4ttelse  <span class=\"__14 _a_13\"> </span> Revisorns h\u00e5llbarhe<span class=\"__14 _1191\"></span>tsrapport <span class=\"__14 _a_13\"> </span> K<span class=\"__14 _1191\"></span>vartalsinf<span class=\"__14 _1191\"></span>ormation  <span class=\"__14 _a_13\"> </span> \u00c5rsst\u00e4mma och in<span class=\"__14 _1191\"></span>vest<span class=\"__14 _1191\"></span>erark<span class=\"__14 _1191\"></span>alender  <span class=\"__14 _a_13\"> </span> Adresser<span class=\"__14 _1190\"> </span></div>Juster<span class=\"__14 _1191\"></span>at<span class=\"__14 _1190\"> </span>resultat<span class=\"__14 _1190\"> </span>Syssels<span class=\"__14 _1191\"></span>att<span class=\"__14 _1190\"> </span>kapit<span class=\"__14 _1191\"></span>al,<span class=\"__14 _1190\"> </span>genomsnitt<span class=\"__14 _1190\"> </span>A<span class=\"__14 _1191\"></span>vkas<span class=\"__14 _1191\"></span>tning<span class=\"__14 _1190\"> </span>p\u00e5 sysselsatt<span class=\"__14 _1191\"></span> kapit<span class=\"__14 _1191\"></span>al<span class=\"__14 _1190\"> </span>Bostadsutveckling<span class=\"__14 _13b_3\"> </span><span class=\"ws13_14\">1 169<span class=\"__14 _1200\"> </span>16 630<span class=\"__14 _1273\"> </span><span class=\"ls3e_6 ws47_9\">7,<span class=\"__14 _1195\"></span>0<span class=\"__14 _1195\"> </span>%<span class=\"__14 _1190\"> </span></span></span>Kommersiell f<span class=\"__14 _1193\"></span>astighetsutveckling<span class=\"__14 _1335\"> </span>3 036<span class=\"__14 _b_14\"> </span>35 159<span class=\"__14 _1226\"> </span><span class=\"ws11_14\">8,6%<span class=\"__14 _1190\"> </span></span>4 205<span class=\"__14 _1200\"> </span>51 789<span class=\"__14 _1226\"> </span><span class=\"ws11_14\">8,1%<span class=\"__14 _1190\"> </span></span>Brutto<span class=\"__14 _1189\"></span>resultat<span class=\"__14 _1190\"> </span>Int\u00e4<span class=\"__14 _1189\"></span>kte<span class=\"__14 _1189\"></span>r min<span class=\"__14 _1189\"></span>us ko<span class=\"__14 _1189\"></span>stn<span class=\"__14 _1189\"></span>ade<span class=\"__14 _1189\"></span>r f\u00f6r p<span class=\"__14 _1189\"></span>rod<span class=\"__14 _1189\"></span>uk<span class=\"__14 _1189\"></span>tio<span class=\"__14 _1189\"></span>n oc<span class=\"__14 _1189\"></span>h f\u00f6r<span class=\"__14 _1189\"></span>valt<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>g.<span class=\"__14 _1190\"> </span>Bruttomarginal<span class=\"__14 _1190\"> </span>Bruttoresultat dividerat med int<span class=\"__14 _1191\"></span>\u00e4kter.<span class=\"__14 _1190\"> </span>Drif<span class=\"__14 _1189\"></span>tnet<span class=\"__14 _1189\"></span>to<span class=\"__14 _1190\"> </span>Hyresint<span class=\"__14 _1191\"></span>\u00e4kter minus<span class=\"__14 _1191\"></span> fastighe<span class=\"__14 _1191\"></span>tskostnader<span class=\"__14 _1191\"></span> f\u00f6r f<span class=\"__14 _1191\"></span>\u00f6rvaltningsf<span class=\"__14 _1191\"></span>astigheter<span class=\"__14 _1191\"></span> (<span class=\"__14 _1191\"></span>d v<span class=\"__14 _1191\"></span> s k<span class=\"__14 _1191\"></span>ostnader f\u00f6r<span class=\"__14 _1191\"></span> drift och<span class=\"__14 _1191\"></span> underh\u00e5ll,<span class=\"__14 _1191\"></span> reparati<span class=\"__14 _1191\"></span>oner<span class=\"__14 _1193\"></span>,<span class=\"__14 _1190\"> </span>fastigh<span class=\"__14 _1191\"></span>etsadminist<span class=\"__14 _1191\"></span>rati<span class=\"__14 _1191\"></span>on och<span class=\"__14 _1191\"></span> fastighe<span class=\"__14 _1191\"></span>tsskatt<span class=\"__14 _1191\"></span>).<span class=\"__14 _1191\"></span> Eget k<span class=\"__14 _1191\"></span>apital<span class=\"__14 _1191\"></span> per aktie<span class=\"__14 _1190\"> </span>Eget k<span class=\"__14 _1191\"></span>apital h\u00e4n<span class=\"__14 _1191\"></span>f\u00f6rligt till<span class=\"__14 _1191\"></span> aktie\u00e4garna, dividerat med antal ut<span class=\"__14 _1191\"></span>est\u00e5ende aktier vid \u00e5rets slut.<span class=\"__14 _1190\"> </span>Ekonomisk u<span class=\"__14 _1191\"></span>thyrningsgrad<span class=\"__14 _1190\"> </span>Hyr<span class=\"__14 _1189\"></span>esi<span class=\"__14 _1189\"></span>nt\u00e4k<span class=\"__14 _1189\"></span>te<span class=\"__14 _1189\"></span>r ink<span class=\"__14 _1189\"></span>lus<span class=\"__14 _1189\"></span>ive til<span class=\"__14 _1189\"></span>l\u00e4<span class=\"__14 _1189\"></span>gg me<span class=\"__14 _1189\"></span>d avdr<span class=\"__14 _1189\"></span>ag f\u00f6<span class=\"__14 _1189\"></span>r eventu<span class=\"__14 _1189\"></span>ell<span class=\"__14 _1189\"></span>a rab<span class=\"__14 _1189\"></span>at<span class=\"__14 _1189\"></span>ter f\u00f6<span class=\"__14 _1189\"></span>r pe<span class=\"__14 _1189\"></span>rio<span class=\"__14 _1189\"></span>de<span class=\"__14 _1189\"></span>n divi<span class=\"__14 _1189\"></span>de<span class=\"__14 _1189\"></span>rat m<span class=\"__14 _1189\"></span>ed tota<span class=\"__14 _1189\"></span>lt hyre<span class=\"__14 _1189\"></span>sv\u00e4r<span class=\"__14 _1189\"></span>de f\u00f6<span class=\"__14 _1189\"></span>r fas<span class=\"__14 _1189\"></span>tig<span class=\"__14 _1189\"></span><span class=\"ws2_14\">-<span class=\"__14 _1190\"> </span></span>hete<span class=\"__14 _1189\"></span>r so<span class=\"__14 _1189\"></span>m \u00e4g<span class=\"__14 _1189\"></span>s vid ut<span class=\"__14 _1189\"></span>g\u00e5n<span class=\"__14 _1189\"></span>gen a<span class=\"__14 _1189\"></span>v pe<span class=\"__14 _1189\"></span>rio<span class=\"__14 _1189\"></span>de<span class=\"__14 _1189\"></span>n. F\u00f6r<span class=\"__14 _1189\"></span>v\u00e4<span class=\"__14 _1189\"></span>rv<span class=\"__14 _1189\"></span>ade fa<span class=\"__14 _1189\"></span>st<span class=\"__14 _1189\"></span>igh<span class=\"__14 _1189\"></span>eter u<span class=\"__14 _1189\"></span>nde<span class=\"__14 _1189\"></span>r pe<span class=\"__14 _1189\"></span>rio<span class=\"__14 _1189\"></span>de<span class=\"__14 _1189\"></span>n r\u00e4k<span class=\"__14 _1189\"></span>nas s<span class=\"__14 _1189\"></span>om o<span class=\"__14 _1189\"></span>m de in<span class=\"__14 _1189\"></span>g\u00e5t<span class=\"__14 _1189\"></span>t he<span class=\"__14 _1189\"></span>la p<span class=\"__14 _1189\"></span>eri<span class=\"__14 _1189\"></span>ode<span class=\"__14 _1189\"></span>n<span class=\"__14 _1190\"> </span>oc<span class=\"__14 _1189\"></span>h av<span class=\"__14 _1189\"></span>y<span class=\"__14 _1189\"></span>ttr<span class=\"__14 _1189\"></span>ade f<span class=\"__14 _1189\"></span>ast<span class=\"__14 _1189\"></span>igh<span class=\"__14 _1189\"></span>eter r<span class=\"__14 _1189\"></span>\u00e4kn<span class=\"__14 _1189\"></span>as b<span class=\"__14 _1189\"></span>or<span class=\"__14 _1189\"></span>t i si<span class=\"__14 _1189\"></span>n hel<span class=\"__14 _1189\"></span>het<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span>Finansnetto<span class=\"__14 _1190\"> </span>Nettot av r\u00e4n<span class=\"__14 _1191\"></span>teint\u00e4kter<span class=\"__14 _1193\"></span>, pensions<span class=\"__14 _1189\"></span>r\u00e4nta,<span class=\"__14 _1191\"></span> r\u00e4ntekostnader<span class=\"__14 _1193\"></span>, aktiverade r\u00e4nte <span class=\"__14 _1213\"></span>kostnader<span class=\"__14 _1191\"></span>, f\u00f6r\u00e4ndring av<span class=\"__14 _1191\"></span> marknadsv\u00e4rde samt<span class=\"__14 _1190\"> </span>\u00f6vrigt finansnetto.<span class=\"__14 _1190\"> </span>F<span class=\"__14 _1191\"></span>ritt r\u00f6relsekapi<span class=\"__14 _1191\"></span>tal<span class=\"__14 _1190\"> </span>Icke r\u00e4nt<span class=\"__14 _1191\"></span>eb\u00e4rande fordringar minus icke<span class=\"__14 _1191\"></span> r\u00e4nteb\u00e4rande skulder exklusive<span class=\"__14 _1191\"></span> skatter<span class=\"__14 _1193\"></span>.<span class=\"__14 _1190\"> </span>Genomsnittligt eget k<span class=\"__14 _1191\"></span>apital h\u00e4n<span class=\"__14 _1191\"></span>f\u00f6rligt till<span class=\"__14 _1191\"></span> aktie\u00e4garna, Mkr<span class=\"__14 _1190\"> </span>Ber\u00e4knas ut<span class=\"__14 _1191\"></span>ifr\u00e5n<span class=\"__14 _1191\"></span> fem m\u00e4t<span class=\"__14 _1191\"></span>punkter<span class=\"__14 _1191\"></span>.<span class=\"__14 _1190\"> </span>K<span class=\"__14 _1191\"></span>v4 2022<span class=\"__14 _1336\"> </span>55 111<span class=\"__14 _1273\"> </span>x 0,5<span class=\"__14 _1245\"> </span>27 555<span class=\"__14 _1190\"> </span>K<span class=\"__14 _1191\"></span>v3 2022<span class=\"__14 _1337\"> </span>52 255<span class=\"__14 _c0_4\"> </span>52 255<span class=\"__14 _1190\"> </span>K<span class=\"__14 _1191\"></span>v2 2022<span class=\"__14 _1337\"> </span>47 653<span class=\"__14 _c0_4\"> </span>47 653<span class=\"__14 _1190\"> </span>K<span class=\"__14 _1191\"></span>v1 2022<span class=\"__14 _1338\"> </span>43 717<span class=\"__14 _db_4\"> </span>43 717<span class=\"__14 _1190\"> </span>K<span class=\"__14 _1191\"></span>v4 2021<span class=\"__14 _1339\"> </span>45 351<span class=\"__14 _1273\"> </span>x 0,5<span class=\"__14 _1245\"> </span><span class=\"ls3a_6 ws20_14\">2<span class=\"__14 _1189\"></span>2<span class=\"__14 _1189\"></span> 675<span class=\"__14 _1190\"> </span></span>19<span class=\"__14 _1191\"></span>3 855 / 4<span class=\"__14 _d5_4\"> </span>48 4<span class=\"__14 _1189\"></span>64<span class=\"__14 _1190\"> </span>F\u00f6rvaltni<span class=\"__14 _1189\"></span>ngsfastighete<span class=\"__14 _1189\"></span>r<span class=\"__14 _1190\"> </span>I not<span class=\"__14 _1191\"></span> 40 anges ber\u00e4<span class=\"__14 _1191\"></span>knade marknadsv<span class=\"__14 _1191\"></span>\u00e4rden f\u00f6r<span class=\"__14 _1191\"></span> f\u00f6rvaltningsfastigheterna.<span class=\"__14 _1190\"> </span>OPS-<span class=\"__14 _1189\"></span>port<span class=\"__14 _1189\"></span>f\u00f6lj<span class=\"__14 _1190\"> </span>Be<span class=\"__14 _1189\"></span>r\u00e4k<span class=\"__14 _1189\"></span>nat v\u00e4<span class=\"__14 _1189\"></span>rde e<span class=\"__14 _1189\"></span>nli<span class=\"__14 _1189\"></span>gt Ska<span class=\"__14 _1189\"></span>nska<span class=\"__14 _1189\"></span>s mo<span class=\"__14 _1189\"></span>del<span class=\"__14 _1189\"></span>l f\u00f6r v\u00e4<span class=\"__14 _1189\"></span>rde<span class=\"__14 _1189\"></span>rin<span class=\"__14 _1189\"></span>g av<span class=\"__14 _1190\"> </span>OP<span class=\"__14 _1189\"></span>S<span class=\"__14 _1189\"></span>-p<span class=\"__14 _1189\"></span>or<span class=\"__14 _1189\"></span>tf\u00f6<span class=\"__14 _1189\"></span>lj<span class=\"__14 _1189\"></span>en er<span class=\"__14 _1189\"></span>h\u00e5l<span class=\"__14 _1189\"></span>ls g<span class=\"__14 _1189\"></span>eno<span class=\"__14 _1189\"></span>m at<span class=\"__14 _1189\"></span>t framt<span class=\"__14 _1189\"></span>ida b<span class=\"__14 _1189\"></span>ed<span class=\"__14 _1189\"></span>\u00f6m<span class=\"__14 _1189\"></span>da<span class=\"__14 _1190\"> </span>kas<span class=\"__14 _1189\"></span>sa <span class=\"__14 _1192\"></span>fl<span class=\"__14 _1189\"></span>\u00f6de<span class=\"__14 _1189\"></span>n i for<span class=\"__14 _1189\"></span>m av utd<span class=\"__14 _1189\"></span>eln<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>ar o<span class=\"__14 _1189\"></span>ch \u00e5te<span class=\"__14 _1189\"></span>r <span class=\"__14 _1192\"></span>be<span class=\"__14 _1189\"></span>talni<span class=\"__14 _1189\"></span>ng av l<span class=\"__14 _1189\"></span>\u00e5n<span class=\"__14 _1190\"> </span>oc<span class=\"__14 _1189\"></span>h ege<span class=\"__14 _1189\"></span>t kapit<span class=\"__14 _1189\"></span>al di<span class=\"__14 _1189\"></span>skonte<span class=\"__14 _1189\"></span>ra<span class=\"__14 _1189\"></span>s med e<span class=\"__14 _1189\"></span>n di<span class=\"__14 _1189\"></span>skonte<span class=\"__14 _1189\"></span>rin<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>r\u00e4nt<span class=\"__14 _1189\"></span>e-<span class=\"__14 _1190\"> </span>sat<span class=\"__14 _1189\"></span>s so<span class=\"__14 _1189\"></span>m ba<span class=\"__14 _1189\"></span>ser<span class=\"__14 _1189\"></span>as p<span class=\"__14 _1189\"></span>\u00e5 lan<span class=\"__14 _1189\"></span>d, ri<span class=\"__14 _1189\"></span>sk<span class=\"__14 _1189\"></span>mod<span class=\"__14 _1189\"></span>el<span class=\"__14 _1189\"></span>l och p<span class=\"__14 _1189\"></span>roj<span class=\"__14 _1189\"></span>ek<span class=\"__14 _1189\"></span>tf<span class=\"__14 _1189\"></span>as f\u00f6<span class=\"__14 _1189\"></span>r<span class=\"__14 _1190\"> </span>de olik<span class=\"__14 _1191\"></span>a pro<span class=\"__14 _1191\"></span>jekten. Den v<span class=\"__14 _1191\"></span>alda disk<span class=\"__14 _1191\"></span>onter<span class=\"__14 _1191\"></span>ingsr\u00e4ntesa<span class=\"__14 _1191\"></span>tsen<span class=\"__14 _1190\"> </span>appliceras p\u00e5 samtliga framtida<span class=\"__14 _1191\"></span> kassafl\u00f6den fr\u00e5n och<span class=\"__14 _1190\"> </span>med  <span class=\"__14 _1213\"></span>v\u00e4rdetid<span class=\"__14 _1191\"></span>punkten. Den senast<span class=\"__14 _1191\"></span> uppdaterade<span class=\"__14 _1191\"></span> finansiella<span class=\"__14 _1191\"></span> modellen an<span class=\"__14 _1191\"></span>v\u00e4nds som<span class=\"__14 _1191\"></span> bas. Denna finansiella<span class=\"__14 _1191\"></span> modell<span class=\"__14 _1190\"> </span>be<span class=\"__14 _1189\"></span>skr<span class=\"__14 _1189\"></span>iver s<span class=\"__14 _1189\"></span>amt<span class=\"__14 _1189\"></span>lig<span class=\"__14 _1189\"></span>a kas<span class=\"__14 _1189\"></span>saf<span class=\"__14 _1189\"></span>l\u00f6d<span class=\"__14 _1189\"></span>en i p<span class=\"__14 _1189\"></span>roje<span class=\"__14 _1189\"></span>k<span class=\"__14 _1189\"></span>tet oc<span class=\"__14 _1189\"></span>h lig<span class=\"__14 _1189\"></span>ge<span class=\"__14 _1189\"></span>r<span class=\"__14 _1190\"> </span>yt<span class=\"__14 _1189\"></span>te<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>t till g<span class=\"__14 _1189\"></span>run<span class=\"__14 _1189\"></span>d f\u00f6r f<span class=\"__14 _1189\"></span>ina<span class=\"__14 _1189\"></span>ns<span class=\"__14 _1189\"></span>ier<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>en s<span class=\"__14 _1189\"></span>om g\u00f6<span class=\"__14 _1189\"></span>rs m<span class=\"__14 _1189\"></span>ed fu<span class=\"__14 _1189\"></span>ll <span class=\"ws2_14\"> </span>projektrisk och utan garantier<span class=\"__14 _1191\"></span> fr\u00e5n Skansk<span class=\"__14 _1191\"></span>a.<span class=\"__14 _1190\"> </span>Be<span class=\"__14 _1189\"></span>r\u00e4k<span class=\"__14 _1189\"></span>nat v\u00e4<span class=\"__14 _1189\"></span>rde a<span class=\"__14 _1189\"></span>nge<span class=\"__14 _1189\"></span>s en<span class=\"__14 _1189\"></span>das<span class=\"__14 _1189\"></span>t f\u00f6r p<span class=\"__14 _1189\"></span>roj<span class=\"__14 _1189\"></span>ek<span class=\"__14 _1189\"></span>t d\u00e4<span class=\"__14 _1189\"></span>r kontra<span class=\"__14 _1189\"></span>kt<span class=\"__14 _1189\"></span>eri<span class=\"__14 _1189\"></span>ng<span class=\"__14 _1190\"> </span>och finansiering uppn\u00e5tts<span class=\"__14 _1189\"></span>. Samtliga fl\u00f6den v\u00e4rderas;<span class=\"__14 _1191\"></span> inves<span class=\"__14 _1189\"></span>ter<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1189\"></span>ar i pr<span class=\"__14 _1189\"></span>oje<span class=\"__14 _1189\"></span>kt<span class=\"__14 _1189\"></span>et (eget ka<span class=\"__14 _1189\"></span>pita<span class=\"__14 _1189\"></span>l och e<span class=\"__14 _1189\"></span>fte<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>t\u00e4l<span class=\"__14 _1189\"></span>lda<span class=\"__14 _1190\"> </span>f\u00f6rlagsl\u00e5n)<span class=\"__14 _1191\"></span>, r\u00e4nta<span class=\"__14 _1191\"></span> p\u00e5 \u00e5terbetalningar av<span class=\"__14 _1191\"></span> efterst\u00e4llda<span class=\"__14 _1190\"> </span>f\u00f6rlagsl\u00e5n samt<span class=\"__14 _1191\"></span> utdeln<span class=\"__14 _1191\"></span>ingar til<span class=\"__14 _1191\"></span>l och fr\u00e5<span class=\"__14 _1191\"></span>n projektbolaget.<span class=\"__14 _1190\"> </span>Id<span class=\"__14 _1189\"></span>ag \u00e4r a<span class=\"__14 _1189\"></span>lla i<span class=\"__14 _1189\"></span>nvest<span class=\"__14 _1189\"></span>eri<span class=\"__14 _1189\"></span>nga<span class=\"__14 _1189\"></span>r utom N<span class=\"__14 _1189\"></span>ya Karol<span class=\"__14 _1189\"></span>ins<span class=\"__14 _1189\"></span>ka So<span class=\"__14 _1189\"></span>lna<span class=\"__14 _1190\"> </span>den<span class=\"__14 _1189\"></span>om<span class=\"__14 _1189\"></span>ine<span class=\"__14 _1189\"></span>rad<span class=\"__14 _1189\"></span>e i and<span class=\"__14 _1189\"></span>ra val<span class=\"__14 _1189\"></span>utor \u00e4<span class=\"__14 _1189\"></span>n sven<span class=\"__14 _1189\"></span>ska kr<span class=\"__14 _1189\"></span>ono<span class=\"__14 _1189\"></span>r<span class=\"__14 _1191\"></span>, vil<span class=\"__14 _1189\"></span>ket<span class=\"__14 _1190\"> </span>bet<span class=\"__14 _1189\"></span>yde<span class=\"__14 _1189\"></span>r at<span class=\"__14 _1189\"></span>t det d<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>sut<span class=\"__14 _1189\"></span>om fi<span class=\"__14 _1189\"></span>nns e<span class=\"__14 _1189\"></span>n valu<span class=\"__14 _1189\"></span>tari<span class=\"__14 _1189\"></span>sk<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span>Be<span class=\"__14 _1189\"></span>r\u00e4k<span class=\"__14 _1189\"></span>nad<span class=\"__14 _1189\"></span>e v\u00e4rd<span class=\"__14 _1189\"></span>en h<span class=\"__14 _1189\"></span>ar de<span class=\"__14 _1189\"></span>lvi<span class=\"__14 _1189\"></span>s be<span class=\"__14 _1189\"></span>r\u00e4k<span class=\"__14 _1189\"></span>nat<span class=\"__14 _1189\"></span>s i sam<span class=\"__14 _1189\"></span>arb<span class=\"__14 _1189\"></span>ete m<span class=\"__14 _1189\"></span>ed<span class=\"__14 _1190\"> </span>ob<span class=\"__14 _1189\"></span>ero<span class=\"__14 _1189\"></span>end<span class=\"__14 _1189\"></span>e ex<span class=\"__14 _1189\"></span>tern v\u00e4<span class=\"__14 _1189\"></span>rde<span class=\"__14 _1189\"></span>rar<span class=\"__14 _1189\"></span>e oc<span class=\"__14 _1189\"></span>h ang<span class=\"__14 _1189\"></span>es i no<span class=\"__14 _1189\"></span>t 20 B.<span class=\"__14 _1190\"> </span>Nettodesinvester<span class=\"__14 _1191\"></span>ingar/i<span class=\"__14 _1191\"></span>nvester<span class=\"__14 _1191\"></span>ingar<span class=\"__14 _1190\"> </span>T<span class=\"__14 _1193\"></span>otala inv<span class=\"__14 _1191\"></span>esteringar minus tot<span class=\"__14 _1191\"></span>ala desinvesteringar<span class=\"__14 _1193\"></span>.<span class=\"__14 _1190\"> </span>Nettouthyr<span class=\"__14 _1191\"></span>ning<span class=\"__14 _1190\"> </span>\u00c5r<span class=\"__14 _1189\"></span>shyr<span class=\"__14 _1189\"></span>a ink<span class=\"__14 _1189\"></span>lus<span class=\"__14 _1189\"></span>ive til<span class=\"__14 _1189\"></span>l\u00e4<span class=\"__14 _1189\"></span>gg f\u00f6<span class=\"__14 _1189\"></span>r nyte<span class=\"__14 _1189\"></span>ck<span class=\"__14 _1189\"></span>nad<span class=\"__14 _1189\"></span>e hyre<span class=\"__14 _1189\"></span>sav<span class=\"__14 _1189\"></span>ta<span class=\"__14 _1189\"></span>l min<span class=\"__14 _1189\"></span>us<span class=\"__14 _1190\"> </span>\u00e5r<span class=\"__14 _1189\"></span>shyra i<span class=\"__14 _1189\"></span>nkl<span class=\"__14 _1189\"></span>us<span class=\"__14 _1189\"></span>ive til<span class=\"__14 _1189\"></span>l\u00e4g<span class=\"__14 _1189\"></span>g f\u00f6r hy<span class=\"__14 _1189\"></span>res<span class=\"__14 _1189\"></span>av<span class=\"__14 _1189\"></span>tal s<span class=\"__14 _1189\"></span>om \u00e4r u<span class=\"__14 _1189\"></span>pp<span class=\"__14 _1189\"></span>sag<span class=\"__14 _1189\"></span>da<span class=\"__14 _1190\"> </span>f\u00f6r avflyt<span class=\"__14 _1189\"></span>tning.<span class=\"__14 _1190\"> </span>Operativt kassafl\u00f6de<span class=\"__14 _1191\"></span> fr\u00e5n<span class=\"__14 _1191\"></span> verk<span class=\"__14 _1191\"></span>samheten<span class=\"__14 _1190\"> </span>Kass<span class=\"__14 _1189\"></span>afl<span class=\"__14 _1189\"></span>\u00f6d<span class=\"__14 _1189\"></span>e fr\u00e5n o<span class=\"__14 _1189\"></span>pe<span class=\"__14 _1189\"></span>rati<span class=\"__14 _1189\"></span>v verk<span class=\"__14 _1189\"></span>sam<span class=\"__14 _1189\"></span>het i<span class=\"__14 _1189\"></span>nkl<span class=\"__14 _1189\"></span>us<span class=\"__14 _1189\"></span>ive be<span class=\"__14 _1189\"></span>tald<span class=\"__14 _1189\"></span>a<span class=\"__14 _1190\"> </span>skatter<span class=\"__14 _1191\"></span> och k<span class=\"__14 _1191\"></span>assafl\u00f6de fr<span class=\"__14 _1191\"></span>\u00e5n finansieri<span class=\"__14 _1191\"></span>ngsverk<span class=\"__14 _1191\"></span>samheten.<span class=\"__14 _1190\"> </span>Se \u00e4<span class=\"__14 _1189\"></span>ven not 3<span class=\"__14 _1189\"></span>5<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span>F<span class=\"__14 _1191\"></span>ritt r<span class=\"__14 _1191\"></span>\u00f6relsekapit<span class=\"__14 _1191\"></span>al i<span class=\"__14 _1191\"></span> Byggv<span class=\"__14 _1191\"></span>erksamhet<span class=\"__14 _1191\"></span>en,genomsnittlig<span class=\"__14 _1191\"></span>t, Mkr<span class=\"__14 _1190\"> </span>Ber\u00e4knas ut<span class=\"__14 _1191\"></span>ifr\u00e5n<span class=\"__14 _1191\"></span> fem m\u00e4t<span class=\"__14 _1191\"></span>punkter<span class=\"__14 _1191\"></span>.<span class=\"__14 _1190\"> </span>K<span class=\"__14 _1191\"></span>v4 2022<span class=\"__14 _14a_3\"> </span>-28 920<span class=\"__14 _1273\"> </span>x 0,5<span class=\"__14 _b_14\"> </span>-<span class=\"__14 _1191\"></span>14 460<span class=\"__14 _1190\"> </span>K<span class=\"__14 _1191\"></span>v3 2022<span class=\"__14 _14b_3\"> </span>-30 254<span class=\"__14 _ce_4\"> </span>-30 2<span class=\"__14 _1191\"></span>54<span class=\"__14 _1190\"> </span>K<span class=\"__14 _1191\"></span>v2 2022<span class=\"__14 _14b_3\"> </span>-28 922<span class=\"__14 _ce_4\"> </span>-2<span class=\"__14 _1191\"></span>8 922<span class=\"__14 _1190\"> </span>K<span class=\"__14 _1191\"></span>v1 2022<span class=\"__14 _14c_3\"> </span>-28 821<span class=\"__14 _d4_4\"> </span>-28 8<span class=\"__14 _1191\"></span>21<span class=\"__14 _1190\"> </span>K<span class=\"__14 _1191\"></span>v4 2021<span class=\"__14 _14d_3\"> </span>-29 086<span class=\"__14 _1273\"> </span>x 0,5<span class=\"__14 _c9_4\"> </span>-14 543<span class=\"__14 _1190\"> </span>-117 000 / 4<span class=\"__14 _1241\"> </span>-29 250<span class=\"__14 _1190\"> </span>F\u00f6rs\u00e4ljnings-och administrationsk<span class=\"__14 _1191\"></span>ostnader<span class=\"__14 _1193\"></span>, %<span class=\"__14 _1190\"> </span>F\u00f6rs\u00e4ljnings- och administrations<span class=\"__14 _1189\"></span>kostnader dividerat med int\u00e4kter<span class=\"__14 _1193\"></span>.<span class=\"__14 _1190\"> </span>Avk<span class=\"__14 _1191\"></span>astning p\u00e5<span class=\"__14 _1191\"></span> sysselsatt<span class=\"__14 _1191\"></span> kapit<span class=\"__14 _1191\"></span>al i pro<span class=\"__14 _1191\"></span>jektutvecklingsenheterna<span class=\"__14 _1191\"></span> segment, Mkr<span class=\"__14 _1190\"> </span>Be<span class=\"__14 _1189\"></span>r\u00e4k<span class=\"__14 _1189\"></span>nas s<span class=\"__14 _1189\"></span>om s<span class=\"__14 _1189\"></span>umm<span class=\"__14 _1189\"></span>an av d<span class=\"__14 _1189\"></span>et ju<span class=\"__14 _1189\"></span>ste<span class=\"__14 _1189\"></span>rad<span class=\"__14 _1189\"></span>e re<span class=\"__14 _1189\"></span>sult<span class=\"__14 _1189\"></span>atet i B<span class=\"__14 _1189\"></span>os<span class=\"__14 _1189\"></span>tad<span class=\"__14 _1189\"></span>sut<span class=\"__14 _1189\"></span>vec<span class=\"__14 _1189\"></span>kl<span class=\"__14 _1189\"></span>ing o<span class=\"__14 _1189\"></span>ch Kom<span class=\"__14 _1189\"></span>mer<span class=\"__14 _1189\"></span>si<span class=\"__14 _1189\"></span>ell f<span class=\"__14 _1189\"></span>ast<span class=\"__14 _1189\"></span>igh<span class=\"__14 _1189\"></span>ets<span class=\"__14 _1189\"></span>ut<span class=\"__14 _1189\"></span>vec<span class=\"__14 _1189\"></span>kli<span class=\"__14 _1189\"></span>ng di<span class=\"__14 _1189\"></span>vid<span class=\"__14 _1189\"></span>era<span class=\"__14 _1189\"></span>t<span class=\"__14 _1190\"> </span>med summan<span class=\"__14 _1191\"></span> av s<span class=\"__14 _1191\"></span>ysselsatt k<span class=\"__14 _1191\"></span>apit<span class=\"__14 _1191\"></span>al, genomsn<span class=\"__14 _1191\"></span>itt, f\u00f6r<span class=\"__14 _1191\"></span> Bostadsutveckl<span class=\"__14 _1191\"></span>ing och<span class=\"__14 _1191\"></span> Kommersie<span class=\"__14 _1191\"></span>ll fast<span class=\"__14 _1191\"></span>ighetsutveckli<span class=\"__14 _1191\"></span>ng.<span class=\"__14 _1190\"> </span>T<span class=\"__14 _1193\"></span>ot<span class=\"__14 _1189\"></span>al av<span class=\"__14 _1189\"></span>kastn<span class=\"__14 _1189\"></span>ing p<span class=\"__14 _1189\"></span>\u00e5 sys<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>ls<span class=\"__14 _1189\"></span>att ka<span class=\"__14 _1189\"></span>pita<span class=\"__14 _1189\"></span>l i Bo<span class=\"__14 _1189\"></span>sta<span class=\"__14 _1189\"></span>dsu<span class=\"__14 _1189\"></span>tve<span class=\"__14 _1189\"></span>ck<span class=\"__14 _1189\"></span>lin<span class=\"__14 _1189\"></span>g och Ko<span class=\"__14 _1189\"></span>mme<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>iel<span class=\"__14 _1189\"></span>l fas<span class=\"__14 _1189\"></span>tig<span class=\"__14 _1189\"></span>het<span class=\"__14 _1189\"></span>sut<span class=\"__14 _1189\"></span>ve<span class=\"__14 _1189\"></span>ckl<span class=\"__14 _1189\"></span>ing<span class=\"__14 _1190\"> </span>Hyresv\u00e4rde<span class=\"__14 _1190\"> </span>Periodens<span class=\"__14 _1191\"></span> hyresin<span class=\"__14 _1191\"></span>t\u00e4kter<span class=\"__14 _1191\"></span> inklusive<span class=\"__14 _1191\"></span> till\u00e4gg<span class=\"__14 _1191\"></span> plus bed\u00f6md<span class=\"__14 _1190\"> </span>marknadshyra<span class=\"__14 _1191\"></span> inklusive<span class=\"__14 _1191\"></span> till\u00e4gg<span class=\"__14 _1191\"></span> f\u00f6r out<span class=\"__14 _1191\"></span>hyrda<span class=\"__14 _1191\"></span> lokaler<span class=\"__14 _1193\"></span>.<span class=\"__14 _1190\"> </span>Int\u00e4kter<span class=\"__14 _1191\"></span> Segment<span class=\"__14 _1190\"> </span>Int\u00e4<span class=\"__14 _1189\"></span>kte<span class=\"__14 _1189\"></span>r se<span class=\"__14 _1189\"></span>gme<span class=\"__14 _1189\"></span>nt \u00e4r s<span class=\"__14 _1189\"></span>amm<span class=\"__14 _1189\"></span>a so<span class=\"__14 _1189\"></span>m int\u00e4<span class=\"__14 _1189\"></span>kte<span class=\"__14 _1189\"></span>r IFR<span class=\"__14 _1189\"></span>S i all<span class=\"__14 _1189\"></span>a<span class=\"__14 _1190\"> </span>verk<span class=\"__14 _1189\"></span>sam<span class=\"__14 _1189\"></span>het<span class=\"__14 _1189\"></span>sg<span class=\"__14 _1189\"></span>ren<span class=\"__14 _1189\"></span>ar f\u00f6<span class=\"__14 _1189\"></span>ruto<span class=\"__14 _1189\"></span>m i Bo<span class=\"__14 _1189\"></span>sta<span class=\"__14 _1189\"></span>dsu<span class=\"__14 _1189\"></span>tve<span class=\"__14 _1189\"></span>ck<span class=\"__14 _1189\"></span>lin<span class=\"__14 _1189\"></span>g oc<span class=\"__14 _1189\"></span>h<span class=\"__14 _1190\"> </span>Kommersiell<span class=\"__14 _1191\"></span> fastighetsutveckling,<span class=\"__14 _1191\"></span> d\u00e4r in<span class=\"__14 _1191\"></span>t\u00e4kterna redo<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>vis<span class=\"__14 _1189\"></span>as n<span class=\"__14 _1189\"></span>\u00e4r bi<span class=\"__14 _1189\"></span>nda<span class=\"__14 _1189\"></span>nd<span class=\"__14 _1189\"></span>e kontra<span class=\"__14 _1189\"></span>kt te<span class=\"__14 _1189\"></span>ck<span class=\"__14 _1189\"></span>na<span class=\"__14 _1189\"></span>s f\u00f6r f\u00f6<span class=\"__14 _1189\"></span>rs<span class=\"__14 _1189\"></span>\u00e4lj<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>g av<span class=\"__14 _1190\"> </span>bost\u00e4der<span class=\"__14 _1191\"></span> och fast<span class=\"__14 _1191\"></span>ighet<span class=\"__14 _1191\"></span>er<span class=\"__14 _1191\"></span>. I<span class=\"__14 _1191\"></span> segmentsr<span class=\"__14 _1191\"></span>edovisni<span class=\"__14 _1191\"></span>ngen<span class=\"__14 _1190\"> </span>till\u00e4mp<span class=\"__14 _1189\"></span>ar Bostadsutveck<span class=\"__14 _1189\"></span>ling klyvningsm<span class=\"__14 _1189\"></span>etoden f\u00f6r joint<span class=\"__14 _1191\"></span> ventures, vilk<span class=\"__14 _1191\"></span>et ocks\u00e5 p\u00e5v<span class=\"__14 _1191\"></span>erkar int<span class=\"__14 _1191\"></span>\u00e4kter segment.<span class=\"__14 _1190\"> </span>Juster<span class=\"__14 _1191\"></span>at eget kapit<span class=\"__14 _1191\"></span>al h\u00e4nf\u00f6rligt till aktie\u00e4garna, Mdr<span class=\"__14 _1191\"></span> kr<span class=\"__14 _1190\"> </span>Eget k<span class=\"__14 _1193\"></span>apital h\u00e4nf\u00f6rligt till aktie\u00e4garna<span class=\"__14 _1f_12\"> </span><span class=\"ws11_14\">55,1<span class=\"__14 _1190\"> </span></span>Orealiser<span class=\"__14 _1191\"></span>at \u00f6verv<span class=\"__14 _1191\"></span>\u00e4rde i mark i Bostadsutv<span class=\"__14 _1191\"></span>eckling<span class=\"__14 _14e_3\"> </span><span class=\"ws11_14\">4,3<span class=\"__14 _1190\"> </span></span>Orealiser<span class=\"__14 _1191\"></span>ade utvecklingsvins<span class=\"__14 _1191\"></span>ter i K<span class=\"__14 _1193\"></span>ommersiell<span class=\"__14 _1190\"> </span>fastighe<span class=\"__14 _1191\"></span>tsutveckling<span class=\"__14 _c6_4\"> </span>10,2<span class=\"__14 _1190\"> </span>P\u00e5verk<span class=\"__14 _1191\"></span>an i orealiser<span class=\"__14 _1191\"></span>at eget k<span class=\"__14 _1191\"></span>apital i OPS-portf\u00f6lj<span class=\"__14 _14f_3\"> </span><span class=\"ls20_11 ws1e_14\">0,6<span class=\"__14 _1190\"> </span></span>Minus schablonm\u00e4ssig skatt om 10%<span class=\"__14 _1220\"> </span><span class=\"ws11_14\">-1,5<span class=\"__14 _1190\"> </span></span>Juster<span class=\"__14 _1191\"></span>at eget kapit<span class=\"__14 _1191\"></span>al<span class=\"__14 _1d_12\"> </span><span class=\"ws11_14\">68,6<span class=\"__14 _1190\"> </span></span>Marknadsv\u00e4rder<span class=\"__14 _1191\"></span>ing<span class=\"__14 _1190\"> </span>Kommersiell fastighetsutveckling<span class=\"__14 _1190\"> </span>I not<span class=\"__14 _1191\"></span> 22 anges<span class=\"__14 _1191\"></span> ber\u00e4knade marknadsv<span class=\"__14 _1191\"></span>\u00e4rden f\u00f6r<span class=\"__14 _1191\"></span> oms\u00e4tt<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>ningsfastigheterna. F\u00f6r f\u00e4rdigst\u00e4llda k<span class=\"__14 _1191\"></span>ommersiella fast<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>igheter<span class=\"__14 _1191\"></span> och ex<span class=\"__14 _1191\"></span>ploateringsfast<span class=\"__14 _1191\"></span>igheter<span class=\"__14 _1191\"></span> har marknads<span class=\"__14 _1191\"></span>v\u00e4r<span class=\"__14 _1193\"></span><span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>det f\u00f6<span class=\"__14 _1189\"></span>r fl<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>tal<span class=\"__14 _1189\"></span>et fas<span class=\"__14 _1189\"></span>tig<span class=\"__14 _1189\"></span>hete<span class=\"__14 _1189\"></span>r be<span class=\"__14 _1189\"></span>r\u00e4k<span class=\"__14 _1189\"></span>nat<span class=\"__14 _1189\"></span>s i sa<span class=\"__14 _1189\"></span>mar<span class=\"__14 _1189\"></span>bete m<span class=\"__14 _1189\"></span>ed<span class=\"__14 _1190\"> </span>oberoende extern<span class=\"__14 _1191\"></span> v\u00e4rderar<span class=\"__14 _1191\"></span>e. P\u00e5g\u00e5ende<span class=\"__14 _1191\"></span> projekt v\u00e4rderas<span class=\"__14 _1191\"></span> intern<span class=\"__14 _1191\"></span>t. Det ber\u00e4knade<span class=\"__14 _1191\"></span> marknadsv\u00e4rdet<span class=\"__14 _1191\"></span> f\u00f6r<span class=\"__14 _1191\"></span> de p\u00e5g\u00e5ende<span class=\"__14 _1190\"> </span>projekten avser varje f<span class=\"__14 _1191\"></span>astighet vid f\u00e4rdigst\u00e4llande och till<span class=\"__14 _1191\"></span> full uth<span class=\"__14 _1191\"></span>yrning.<span class=\"__14 _1190\"> </span>Bostadsutveckling<span class=\"__14 _1190\"> </span>Vid v\u00e4<span class=\"__14 _1189\"></span>rde<span class=\"__14 _1189\"></span>rin<span class=\"__14 _1189\"></span>g av fa<span class=\"__14 _1189\"></span>sti<span class=\"__14 _1189\"></span>ghe<span class=\"__14 _1189\"></span>ter in<span class=\"__14 _1189\"></span>om B<span class=\"__14 _1189\"></span>os<span class=\"__14 _1189\"></span>tad<span class=\"__14 _1189\"></span>sut<span class=\"__14 _1189\"></span>vec<span class=\"__14 _1189\"></span>kli<span class=\"__14 _1189\"></span>ng h<span class=\"__14 _1189\"></span>ar<span class=\"__14 _1190\"> </span>marknadsv\u00e4rde <span class=\"__14 _1213\"></span>rin<span class=\"__14 _1189\"></span>gen ber\u00e4knats med beaktande av det<span class=\"__14 _1190\"> </span>v\u00e4rde som k<span class=\"__14 _1191\"></span>an erh\u00e5llas inom sedvanlig<span class=\"__14 _1191\"></span> konjunkturcykel,<span class=\"__14 _1191\"></span> och avser fastigheter vid<span class=\"__14 _1191\"></span> f\u00e4rdigst\u00e4llande.<span class=\"__14 _1190\"> </span>Ordering\u00e5ng<span class=\"__14 _1190\"> </span>Entr<span class=\"__14 _1191\"></span>eprenaduppdrag:<span class=\"__14 _1191\"></span> Vid skriftlig<span class=\"__14 _1191\"></span> orderbekr\u00e4ftelse eller undertecknat<span class=\"__14 _1191\"></span> kon<span class=\"__14 _1191\"></span>trakt, d\u00e5<span class=\"__14 _1191\"></span> finansiering<span class=\"__14 _1191\"></span> \u00e4r ordnad<span class=\"__14 _1191\"></span> sam<span class=\"__14 _1189\"></span>t att byg<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>tar<span class=\"__14 _1189\"></span>t be<span class=\"__14 _1189\"></span>r\u00e4k<span class=\"__14 _1189\"></span>na<span class=\"__14 _1189\"></span>s ske in<span class=\"__14 _1189\"></span>om 1<span class=\"__14 _1189\"></span>2 m\u00e5n<span class=\"__14 _1189\"></span>ade<span class=\"__14 _1189\"></span>r. Om en tidigare erh\u00e5llen order annulleras<span class=\"__14 _1191\"></span> ett senare kvartal redovisas annulleringen som en avdragspost vid rappor<span class=\"__14 _1193\"></span><span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>tering av ordering\u00e5ng f<span class=\"__14 _1191\"></span>\u00f6r det kvartal annulleringen sker<span class=\"__14 _1193\"></span>. Rapporterad order<span class=\"__14 _1191\"></span>ing\u00e5ng inkluderar<span class=\"__14 _1191\"></span> \u00e4ven<span class=\"__14 _1191\"></span> order fr<span class=\"__14 _1191\"></span>\u00e5n Bostadsutveckling och K<span class=\"__14 _1193\"></span>ommer<span class=\"__14 _1189\"></span>siell f<span class=\"__14 _1191\"></span>astighetsutveckling, vil<span class=\"__14 _1189\"></span>ket f\u00f6r<span class=\"__14 _1189\"></span>uts<span class=\"__14 _1189\"></span>\u00e4t<span class=\"__14 _1189\"></span>ter at<span class=\"__14 _1189\"></span>t bygg<span class=\"__14 _1189\"></span>lov f<span class=\"__14 _1189\"></span>inn<span class=\"__14 _1189\"></span>s och a<span class=\"__14 _1189\"></span>tt i<span class=\"__14 _1189\"></span>g\u00e5n<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>\u00e4tt<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>g be<span class=\"__14 _1189\"></span>r\u00e4k<span class=\"__14 _1189\"></span>nas s<span class=\"__14 _1189\"></span>ke ino<span class=\"__14 _1189\"></span>m tre m<span class=\"__14 _1189\"></span>\u00e5na<span class=\"__14 _1189\"></span>de<span class=\"__14 _1189\"></span>r<span class=\"__14 _1191\"></span>.<span class=\"__14 _1190\"> </span>Ser<span class=\"__14 _1189\"></span>vicetj\u00e4nster: F\u00f6r<span class=\"__14 _1191\"></span> fastprisarbeten; vid undertecknandet av kon<span class=\"__14 _1191\"></span>trakt. Vid l\u00f6pande r\u00e4kningsarb<span class=\"__14 _1189\"></span>eten;<span class=\"__14 _1191\"></span> ordering\u00e5ngen \u00f6vere<span class=\"__14 _1189\"></span>ns<span class=\"__14 _1189\"></span>st\u00e4<span class=\"__14 _1189\"></span>mme<span class=\"__14 _1189\"></span>r me<span class=\"__14 _1189\"></span>d int\u00e4<span class=\"__14 _1189\"></span>kte<span class=\"__14 _1189\"></span>rna<span class=\"__14 _1189\"></span>. F\u00f6r s<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>vi<span class=\"__14 _1189\"></span>ce<span class=\"__14 _1189\"></span>av<span class=\"__14 _1189\"></span>tal ta<span class=\"__14 _1189\"></span>s max<span class=\"__14 _1189\"></span>im<span class=\"__14 _1189\"></span>alt 24 m\u00e5n<span class=\"__14 _1189\"></span>ad<span class=\"__14 _1189\"></span>er<span class=\"__14 _1189\"></span>s fram<span class=\"__14 _1189\"></span>tida i<span class=\"__14 _1189\"></span>nt\u00e4k<span class=\"__14 _1189\"></span>ter m<span class=\"__14 _1189\"></span>ed<span class=\"__14 _1189\"></span>. F\u00f6r<span class=\"__14 _1191\"></span> Bostadsutveckling, K<span class=\"__14 _1191\"></span>ommersiell fastighe<span class=\"__14 _1191\"></span>tsutveckling oc<span class=\"__14 _1189\"></span>h F\u00f6r<span class=\"__14 _1189\"></span>valt<span class=\"__14 _1189\"></span>ning<span class=\"__14 _1189\"></span>sf<span class=\"__14 _1189\"></span>ast<span class=\"__14 _1189\"></span>igh<span class=\"__14 _1189\"></span>eter r<span class=\"__14 _1189\"></span>app<span class=\"__14 _1189\"></span>or<span class=\"__14 _1189\"></span>te<span class=\"__14 _1189\"></span>ras i<span class=\"__14 _1189\"></span>nge<span class=\"__14 _1189\"></span>n ordering\u00e5ng<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span>Ordering\u00e5ng i f\u00f6r<span class=\"__14 _1191\"></span>h\u00e5llande till in<span class=\"__14 _1191\"></span>t\u00e4kter i Byggv<span class=\"__14 _1191\"></span>erksamheten,<span class=\"__14 _1191\"></span> rullande 12<span class=\"__14 _1191\"></span> m\u00e5nader<span class=\"__14 _1190\"> </span>Ordering\u00e5ng dividerat med int\u00e4kter i<span class=\"__14 _1191\"></span> Byggverksamheten, rullande 12<span class=\"__14 _1191\"></span> m\u00e5nader (<span class=\"__14 _1191\"></span>Book-<span class=\"__14 _1191\"></span>to-build)<span class=\"__14 _1191\"></span>.<span class=\"__14 _1190\"> </span>Orealiserade utv<span class=\"__14 _1191\"></span>ecklingsvinst<span class=\"__14 _1191\"></span>er<span class=\"__14 _1193\"></span>, Kommersiell<span class=\"__14 _1191\"></span> fastighetsutveckling<span class=\"__14 _1191\"></span> Marknadsv\u00e4rde minus inv<span class=\"__14 _1191\"></span>esterat k<span class=\"__14 _1191\"></span>apital vid<span class=\"__14 _1191\"></span> f\u00e4rdigst\u00e4l<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>lande f\u00f6r<span class=\"__14 _1191\"></span> p\u00e5g\u00e5ende projekt, f\u00e4<span class=\"__14 _1191\"></span>rdigst\u00e4llda<span class=\"__14 _1191\"></span> projekt och r\u00e5mark och exploateringsfastigheter<span class=\"__14 _1191\"></span>. Exkluderar projekt s\u00e5l<span class=\"__14 _1189\"></span>da e<span class=\"__14 _1189\"></span>nli<span class=\"__14 _1189\"></span>gt se<span class=\"__14 _1189\"></span>gm<span class=\"__14 _1189\"></span>ent<span class=\"__14 _1189\"></span>sre<span class=\"__14 _1189\"></span>dovi<span class=\"__14 _1189\"></span>sni<span class=\"__14 _1189\"></span>ng<span class=\"__14 _1189\"></span>en<span class=\"__14 _1189\"></span>. Orderstock<span class=\"__14 _1190\"> </span>Entr<span class=\"__14 _1191\"></span>eprenaduppdrag:<span class=\"__14 _1191\"></span> Skillnaden mellan<span class=\"__14 _1191\"></span> periodens order<span class=\"__14 _1193\"></span><span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>ing\u00e5ng och upparbetade int\u00e4kter (<span class=\"__14 _1193\"></span>upparb<span class=\"__14 _1189\"></span>etade projekt<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>kostnader<span class=\"__14 _1191\"></span> plus upparbetade<span class=\"__14 _1191\"></span> projektresulta<span class=\"__14 _1191\"></span>t justera<span class=\"__14 _1191\"></span>t f\u00f6r<span class=\"__14 _1191\"></span> f\u00f6rlustavs\u00e4ttningar)<span class=\"__14 _1191\"></span> plus orderstocken vid periodens ing\u00e5ng.<span class=\"__14 _1190\"> </span>Servicetj\u00e4nster: Skil<span class=\"__14 _1191\"></span>lnaden mellan<span class=\"__14 _1191\"></span> periodens ord<span class=\"__14 _1191\"></span>ering\u00e5ng och upparbetade int\u00e4kter plus orderstocken vid<span class=\"__14 _1191\"></span> periodens ing\u00e5ng.<span class=\"__14 _1190\"> </span>Vid f\u00f6rv\u00e4rvstidpunk<span class=\"__14 _1189\"></span>ten inneliggande orderstock i f\u00f6rv\u00e4rvade dotterf\u00f6ret<span class=\"__14 _1191\"></span>ag redo<span class=\"__14 _1191\"></span>visas ej som<span class=\"__14 _1191\"></span> ordering\u00e5ng,<span class=\"__14 _1191\"></span> men ing\u00e5r<span class=\"__14 _1191\"></span> i beloppen f\u00f6r<span class=\"__14 _1191\"></span> orderstock.<span class=\"__14 _1190\"> </span>Resultat<span class=\"__14 _1191\"></span> efter finansiella<span class=\"__14 _1191\"></span> poster<span class=\"__14 _1190\"> </span>R\u00f6relser<span class=\"__14 _1191\"></span>esulta<span class=\"__14 _1191\"></span>t min<span class=\"__14 _1191\"></span>us finansn<span class=\"__14 _1191\"></span>etto.<span class=\"__14 _1191\"></span> Resulta<span class=\"__14 _1191\"></span>t per aktie<span class=\"__14 _1191\"></span>, segment<span class=\"__14 _1190\"> </span>Periodens resultat, segment, h\u00e4nf\u00f6rligt<span class=\"__14 _1191\"></span> till aktie\u00e4garna, dividerat med genomsnittligt antal<span class=\"__14 _1191\"></span> utest\u00e5ende aktier.<span class=\"__14 _1190\"> </span>Res<span class=\"__14 _1189\"></span>ult<span class=\"__14 _1189\"></span>at pe<span class=\"__14 _1189\"></span>r ak<span class=\"__14 _1189\"></span>tie Periodens resultat h\u00e4nf<span class=\"__14 _1191\"></span>\u00f6rligt till aktie\u00e4garna, dividerat med genomsnittligt antal ut<span class=\"__14 _1191\"></span>est\u00e5ende aktier.<span class=\"__14 _1190\"> </span>Res<span class=\"__14 _1189\"></span>ult<span class=\"__14 _1189\"></span>at pe<span class=\"__14 _1189\"></span>r ak<span class=\"__14 _1189\"></span>tie e<span class=\"__14 _1189\"></span>ft<span class=\"__14 _1189\"></span>er ut<span class=\"__14 _1189\"></span>sp<span class=\"__14 _1189\"></span>\u00e4dn<span class=\"__14 _1189\"></span>in<span class=\"__14 _1189\"></span>g<span class=\"__14 _1190\"> </span>Periodens resultat h\u00e4nf<span class=\"__14 _1191\"></span>\u00f6rligt till aktie\u00e4garna,  <span class=\"__14 _1213\"></span>dividerat me<span class=\"__14 _1189\"></span>d gen<span class=\"__14 _1189\"></span>om<span class=\"__14 _1189\"></span>sni<span class=\"__14 _1189\"></span>ttl<span class=\"__14 _1189\"></span>igt a<span class=\"__14 _1189\"></span>ntal ute<span class=\"__14 _1189\"></span>st\u00e5<span class=\"__14 _1189\"></span>en<span class=\"__14 _1189\"></span>de ak<span class=\"__14 _1189\"></span>ti<span class=\"__14 _1189\"></span>er ef<span class=\"__14 _1189\"></span>ter utsp\u00e4dn<span class=\"__14 _1191\"></span>ing.<span class=\"__14 _1190\"> </span>R\u00e4nteb\u00e4rande<span class=\"__14 _1191\"></span> nettoford<span class=\"__14 _1191\"></span>ran/nett<span class=\"__14 _1191\"></span>oskuld<span class=\"__14 _1190\"> </span>R\u00e4nteb\u00e4rande tillg\u00e5ngar min<span class=\"__14 _1191\"></span>us r\u00e4nteb\u00e4rande skulder<span class=\"__14 _1191\"></span>.<span class=\"__14 _1190\"> </span>R\u00e4nteb\u00e4rande<span class=\"__14 _1191\"></span> nettoford<span class=\"__14 _1191\"></span>ran/nett<span class=\"__14 _1191\"></span>oskuld, justerad<span class=\"__14 _1190\"> </span>R\u00e4nteb\u00e4rande nettof<span class=\"__14 _1191\"></span>ordran/skuld e<span class=\"__14 _1191\"></span>xklusive likvida medel med restriktioner,<span class=\"__14 _1191\"></span> leasingskuld<span class=\"__14 _1189\"></span>er och r\u00e4nt<span class=\"__14 _1191\"></span>eb\u00e4rande  pensionsskuld <span class=\"__14 _d_13\"> </span>netto.<span class=\"__14 _1191\"></span> R\u00e4ntet<span class=\"__14 _1191\"></span>\u00e4ckningsgrad<span class=\"__14 _1190\"> </span>R\u00f6relseresultat och finansiella int\u00e4kter plus avskrivningar<span class=\"__14 _1191\"></span> dividerat med r\u00e4ntenetto.<span class=\"__14 _1190\"> </span>R\u00f6relseresultat<span class=\"__14 _1190\"> </span>Int\u00e4<span class=\"__14 _1189\"></span>kte<span class=\"__14 _1189\"></span>r min<span class=\"__14 _1189\"></span>us ko<span class=\"__14 _1189\"></span>stn<span class=\"__14 _1189\"></span>ade<span class=\"__14 _1189\"></span>r f\u00f6r p<span class=\"__14 _1189\"></span>rod<span class=\"__14 _1189\"></span>uk<span class=\"__14 _1189\"></span>tio<span class=\"__14 _1189\"></span>n oc<span class=\"__14 _1189\"></span>h f\u00f6r<span class=\"__14 _1189\"></span>valt<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>g, f\u00f6rs\u00e4ljnings- och ad<span class=\"__14 _1191\"></span>ministrati<span class=\"__14 _1191\"></span>onskostnader<span class=\"__14 _1193\"></span>, v\u00e4rdef<span class=\"__14 _1191\"></span>\u00f6r\u00e4nd<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>rin<span class=\"__14 _1189\"></span>g f\u00f6r<span class=\"__14 _1189\"></span>val<span class=\"__14 _1189\"></span>tnin<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>fas<span class=\"__14 _1189\"></span>tig<span class=\"__14 _1189\"></span>hete<span class=\"__14 _1189\"></span>r oc<span class=\"__14 _1189\"></span>h res<span class=\"__14 _1189\"></span>ulta<span class=\"__14 _1189\"></span>t fr\u00e5n j<span class=\"__14 _1189\"></span>oint ve<span class=\"__14 _1189\"></span>ntur<span class=\"__14 _1189\"></span>es och in<span class=\"__14 _1191\"></span>tressef\u00f6<span class=\"__14 _1191\"></span>retag.<span class=\"__14 _1190\"> </span>R\u00f6relseresult<span class=\"__14 _1191\"></span>at segment<span class=\"__14 _1190\"> </span>Int\u00e4<span class=\"__14 _1189\"></span>kte<span class=\"__14 _1189\"></span>r min<span class=\"__14 _1189\"></span>us ko<span class=\"__14 _1189\"></span>stn<span class=\"__14 _1189\"></span>ade<span class=\"__14 _1189\"></span>r f\u00f6r p<span class=\"__14 _1189\"></span>rod<span class=\"__14 _1189\"></span>uk<span class=\"__14 _1189\"></span>tio<span class=\"__14 _1189\"></span>n oc<span class=\"__14 _1189\"></span>h f\u00f6r<span class=\"__14 _1189\"></span>valt<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>g, f\u00f6rs\u00e4ljnings- och ad<span class=\"__14 _1191\"></span>ministrati<span class=\"__14 _1191\"></span>onskostnader<span class=\"__14 _1193\"></span>, v\u00e4rdef<span class=\"__14 _1191\"></span>\u00f6r\u00e4nd<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>rin<span class=\"__14 _1189\"></span>g f\u00f6r<span class=\"__14 _1189\"></span>val<span class=\"__14 _1189\"></span>tnin<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>fas<span class=\"__14 _1189\"></span>tig<span class=\"__14 _1189\"></span>hete<span class=\"__14 _1189\"></span>r oc<span class=\"__14 _1189\"></span>h res<span class=\"__14 _1189\"></span>ulta<span class=\"__14 _1189\"></span>t fr\u00e5n j<span class=\"__14 _1189\"></span>oint ve<span class=\"__14 _1189\"></span>ntur<span class=\"__14 _1189\"></span>es oc<span class=\"__14 _1189\"></span>h intre<span class=\"__14 _1189\"></span>s<span class=\"__14 _1189\"></span>sef\u00f6<span class=\"__14 _1189\"></span>reta<span class=\"__14 _1189\"></span>g, e<span class=\"__14 _1189\"></span>nlig<span class=\"__14 _1189\"></span>t se<span class=\"__14 _1189\"></span>gme<span class=\"__14 _1189\"></span>nts<span class=\"__14 _1189\"></span>re<span class=\"__14 _1189\"></span>dovi<span class=\"__14 _1189\"></span>sni<span class=\"__14 _1189\"></span>ng oc<span class=\"__14 _1189\"></span>h d\u00e4<span class=\"__14 _1189\"></span>r Bostadsut<span class=\"__14 _1189\"></span>veckling till\u00e4mpar klyvning<span class=\"__14 _1189\"></span>smetoden f\u00f6r joint ventu<span class=\"__14 _1189\"></span>res<span class=\"__14 _1189\"></span>.<span class=\"__14 _1190\"> </span>R\u00f6relseresultat,<span class=\"__14 _1191\"></span> rullande 12<span class=\"__14 _1191\"></span> m\u00e5nader<span class=\"__14 _1190\"> </span>Int\u00e4<span class=\"__14 _1189\"></span>kte<span class=\"__14 _1189\"></span>r min<span class=\"__14 _1189\"></span>us ko<span class=\"__14 _1189\"></span>stn<span class=\"__14 _1189\"></span>ade<span class=\"__14 _1189\"></span>r f\u00f6r p<span class=\"__14 _1189\"></span>rod<span class=\"__14 _1189\"></span>uk<span class=\"__14 _1189\"></span>tio<span class=\"__14 _1189\"></span>n oc<span class=\"__14 _1189\"></span>h f\u00f6r<span class=\"__14 _1189\"></span>valt<span class=\"__14 _1189\"></span>nin<span class=\"__14 _1189\"></span>g, f\u00f6rs\u00e4ljnings- och ad<span class=\"__14 _1191\"></span>ministrati<span class=\"__14 _1191\"></span>onskostnader<span class=\"__14 _1193\"></span>, v\u00e4rdef<span class=\"__14 _1191\"></span>\u00f6r\u00e4nd<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>rin<span class=\"__14 _1189\"></span>g f\u00f6r<span class=\"__14 _1189\"></span>val<span class=\"__14 _1189\"></span>tnin<span class=\"__14 _1189\"></span>gs<span class=\"__14 _1189\"></span>fas<span class=\"__14 _1189\"></span>tig<span class=\"__14 _1189\"></span>hete<span class=\"__14 _1189\"></span>r oc<span class=\"__14 _1189\"></span>h res<span class=\"__14 _1189\"></span>ulta<span class=\"__14 _1189\"></span>t fr\u00e5n j<span class=\"__14 _1189\"></span>oint ve<span class=\"__14 _1189\"></span>ntur<span class=\"__14 _1189\"></span>es och intr<span class=\"__14 _1191\"></span>essef\u00f6retag,<span class=\"__14 _1191\"></span> rullande 12<span class=\"__14 _1191\"></span> m\u00e5nader<span class=\"__14 _1191\"></span>. R\u00f6relsemarginal<span class=\"__14 _1190\"> </span>R\u00f6relseresultat dividerat med in<span class=\"__14 _1191\"></span>t\u00e4kter<span class=\"__14 _1191\"></span>.<span class=\"__14 _1190\"> </span>Skulds\u00e4ttningsgrad<span class=\"__14 _1190\"> </span>R\u00e4nteb\u00e4rande nettoskuld dividerat<span class=\"__14 _1191\"></span> med eget kapit<span class=\"__14 _1191\"></span>al  <span class=\"__14 _1213\"></span>inklu<span class=\"__14 _1189\"></span>sive innehav<span class=\"__14 _1191\"></span> utan best\u00e4mmande inflytande.<span class=\"__14 _1190\"> </span>Soliditet<span class=\"__14 _1190\"> </span>Eget k<span class=\"__14 _1191\"></span>apital inklusiv<span class=\"__14 _1191\"></span>e innehav utan<span class=\"__14 _1191\"></span> best\u00e4mmande  <span class=\"__14 _1213\"></span>infly<span class=\"__14 _1189\"></span>tande i<span class=\"__14 _1191\"></span> procent av balansomslutningen. Not 44. Definitioner<span class=\"__14 _1191\"></span> forts.<span class=\"__14 _1190\"> </span>Sysselsatt kapi<span class=\"__14 _1191\"></span>tal, genomsnittligt<span class=\"__14 _1190\"> </span>Be<span class=\"__14 _1189\"></span>r\u00e4k<span class=\"__14 _1189\"></span>nas u<span class=\"__14 _1189\"></span>tifr<span class=\"__14 _1189\"></span>\u00e5n fem m<span class=\"__14 _1189\"></span>\u00e4tp<span class=\"__14 _1189\"></span>unk<span class=\"__14 _1189\"></span>te<span class=\"__14 _1189\"></span>r<span class=\"__14 _1191\"></span>, se Avka<span class=\"__14 _1189\"></span>stni<span class=\"__14 _1189\"></span>ng p<span class=\"__14 _1189\"></span>\u00e5  sysselsatt<span class=\"__14 _1191\"></span> <span class=\"__14 _d_13\"> </span>kapi<span class=\"__14 _1191\"></span>tal.<span class=\"__14 _1190\"> </span>Sysselsatt kapi<span class=\"__14 _1191\"></span>tal, k<span class=\"__14 _1191\"></span>oncernen<span class=\"__14 _1190\"> </span>T<span class=\"__14 _1193\"></span>otala tillg\u00e5ngar minus ick<span class=\"__14 _1191\"></span>e r\u00e4nt<span class=\"__14 _1191\"></span>eb\u00e4rande skulder.<span class=\"__14 _1190\"> </span>Sysselsatt k<span class=\"__14 _1191\"></span>apital,<span class=\"__14 _1191\"></span> marknader<span class=\"__14 _1193\"></span>, verksamhe<span class=\"__14 _1191\"></span>tsgrenar och aff\u00e4rsenheter<span class=\"__14 _1193\"></span>/rapportenheter<span class=\"__14 _1190\"> </span>T<span class=\"__14 _1193\"></span>otala tillg\u00e5ngar reducerade med skattefordringar<span class=\"__14 _1191\"></span>, ford<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>ringar p\u00e5 Skansk<span class=\"__14 _1191\"></span>as internbank och pensionsfordringar<span class=\"__14 _1191\"></span>, minus icke<span class=\"__14 _1191\"></span> r\u00e4nteb\u00e4rande skulder exklusive<span class=\"__14 _1191\"></span> skatteskulder.<span class=\"__14 _1191\"></span> F\u00f6r<span class=\"__14 _1191\"></span> Bostadsutvecklin<span class=\"__14 _1191\"></span>g och K<span class=\"__14 _1193\"></span>ommersiell fastigh<span class=\"__14 _1191\"></span>etsutveck<span class=\"__14 _1193\"></span><span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>lin<span class=\"__14 _1189\"></span>g g\u00e4l<span class=\"__14 _1189\"></span>ler d<span class=\"__14 _1189\"></span>es<span class=\"__14 _1189\"></span>su<span class=\"__14 _1189\"></span>tom at<span class=\"__14 _1189\"></span>t kapi<span class=\"__14 _1189\"></span>tali<span class=\"__14 _1189\"></span>se<span class=\"__14 _1189\"></span>rad<span class=\"__14 _1189\"></span>e r\u00e4nte<span class=\"__14 _1189\"></span>utgi<span class=\"__14 _1189\"></span>fte<span class=\"__14 _1189\"></span>r avg<span class=\"__14 _1189\"></span>\u00e5r fr\u00e5n to<span class=\"__14 _1191\"></span>tala tillg\u00e5ngar<span class=\"__14 _1191\"></span>.<span class=\"__14 _1190\"> </span>Syssels<span class=\"__14 _1191\"></span>att kapital Bos<span class=\"__14 _1191\"></span>tadsutveckling, Mkr<span class=\"__14 _1190\"> </span>T<span class=\"__14 _1193\"></span>otala tillg\u00e5ngar<span class=\"__14 _1340\"> </span>28 16<span class=\"__14 _1191\"></span>9<span class=\"__14 _1190\"> </span>- skatt<span class=\"__14 _1191\"></span>efor<span class=\"__14 _1191\"></span>dringar<span class=\"__14 _1341\"> </span><span class=\"ls1d_13 ws1b_14\">-393<span class=\"__14 _1190\"> </span></span>- for<span class=\"__14 _1191\"></span>dringar p\u00e5 int<span class=\"__14 _1191\"></span>ernbanken<span class=\"__14 _1342\"> </span><span class=\"ls3f_6 ws48_7\">-7<span class=\"__14 _1189\"></span>7<span class=\"__14 _1189\"></span>1<span class=\"__14 _1190\"> </span></span>- pensionsfor<span class=\"__14 _1191\"></span>dran<span class=\"__14 _1343\"> </span><span class=\"ls46_4 ws56_5\">-46<span class=\"__14 _1190\"> </span></span>-  <span class=\"__14 _1192\"></span>icke r<span class=\"__14 _1191\"></span>\u00e4nt<span class=\"__14 _1191\"></span>eb\u00e4rande skulder (<span class=\"__14 _1191\"></span>exklusive skatt<span class=\"__14 _1191\"></span>eskulder)<span class=\"__14 _de_4\"> </span><span class=\"ws13_14\">-8 9<span class=\"__14 _1191\"></span>36<span class=\"__14 _1190\"> </span></span>- kapit<span class=\"__14 _1191\"></span>aliserade r\u00e4n<span class=\"__14 _1193\"></span>teutgifter<span class=\"__14 _1344\"> </span><span class=\"ws11_14\">-<span class=\"__14 _1191\"></span>185<span class=\"__14 _1190\"> </span></span>17 837<span class=\"__14 _1190\"> </span>Syssels<span class=\"__14 _1191\"></span>att kapital K<span class=\"__14 _1193\"></span>ommersiell fastighetsutveckling, Mkr<span class=\"__14 _1190\"> </span>T<span class=\"__14 _1193\"></span>otala tillg\u00e5ngar<span class=\"__14 _da_4\"> </span>41 909<span class=\"__14 _1190\"> </span>- skatt<span class=\"__14 _1191\"></span>efor<span class=\"__14 _1191\"></span>dringar<span class=\"__14 _1345\"> </span><span class=\"ws11_14\">-580<span class=\"__14 _1190\"> </span></span>- for<span class=\"__14 _1191\"></span>dringar p\u00e5 int<span class=\"__14 _1191\"></span>ernbanken<span class=\"__14 _1344\"> </span><span class=\"ws11_14\">-634<span class=\"__14 _1190\"> </span></span>- pensionsfor<span class=\"__14 _1191\"></span>dran<span class=\"__14 _1346\"> </span><span class=\"ls0_14 ws3a_10\"> 0<span class=\"__14 _1190\"> </span></span>-  <span class=\"__14 _1192\"></span>icke r<span class=\"__14 _1191\"></span>\u00e4nt<span class=\"__14 _1191\"></span>eb\u00e4rande skulder (<span class=\"__14 _1191\"></span>exklusive skatt<span class=\"__14 _1191\"></span>eskulder)<span class=\"__14 _1347\"> </span><span class=\"ws13_14\">-3 211<span class=\"__14 _1190\"> </span></span>- kapit<span class=\"__14 _1191\"></span>aliserade r\u00e4n<span class=\"__14 _1193\"></span>teutgifter<span class=\"__14 _d2_4\"> </span><span class=\"ws11_14\">-<span class=\"__14 _1189\"></span>405<span class=\"__14 _1190\"> </span></span>37 080<span class=\"__14 _1190\"> </span>Syssels<span class=\"__14 _1191\"></span>att kapital F<span class=\"__14 _1193\"></span>\u00f6rvaltningsfas<span class=\"__14 _1191\"></span>tigheter<span class=\"__14 _1212\"></span>, Mkr<span class=\"__14 _1190\"> </span>T<span class=\"__14 _1193\"></span>otala tillg\u00e5ngar<span class=\"__14 _cb_4\"> </span>3 792<span class=\"__14 _1190\"> </span>- skatt<span class=\"__14 _1191\"></span>efor<span class=\"__14 _1191\"></span>dringar<span class=\"__14 _c8_4\"> </span><span class=\"ls3f_6 ws48_7\">-1<span class=\"__14 _1190\"> </span></span>- for<span class=\"__14 _1191\"></span>dringar p\u00e5 int<span class=\"__14 _1191\"></span>ernbanken<span class=\"__14 _d0_4\"> </span><span class=\"ls0_14 ws3a_10\"> 0<span class=\"__14 _1190\"> </span></span>- pensionsfor<span class=\"__14 _1191\"></span>dran<span class=\"__14 _1346\"> </span><span class=\"ls0_14 ws3a_10\"> 0<span class=\"__14 _1190\"> </span></span>-  <span class=\"__14 _1192\"></span>icke r<span class=\"__14 _1191\"></span>\u00e4nt<span class=\"__14 _1191\"></span>eb\u00e4rande skulder (<span class=\"__14 _1191\"></span>exklusive skatt<span class=\"__14 _1191\"></span>eskulder)<span class=\"__14 _1348\"> </span>-58<span class=\"__14 _1190\"> </span>3 733<span class=\"__14 _1190\"> </span>T<span class=\"__14 _1193\"></span>otalr<span class=\"__14 _1189\"></span>esultat<span class=\"__14 _1190\"> </span>F\u00f6r\u00e4<span class=\"__14 _1189\"></span>ndr<span class=\"__14 _1189\"></span>ing i e<span class=\"__14 _1189\"></span>get ka<span class=\"__14 _1189\"></span>pital s<span class=\"__14 _1189\"></span>om e<span class=\"__14 _1189\"></span>j h\u00e4nf<span class=\"__14 _1189\"></span>\u00f6r si<span class=\"__14 _1189\"></span>g till t<span class=\"__14 _1189\"></span>ran<span class=\"__14 _1189\"></span>s-<span class=\"__14 _1190\"> </span>aktioner med \u00e4garna.<span class=\"__14 _1190\"> </span>Uthyrningsbar<span class=\"__14 _1191\"></span> area<span class=\"__14 _1190\"> </span>Uthyrningsbar area inklusive<span class=\"__14 _1191\"></span> garage.<span class=\"__14 _1190\"> </span>\u00d6versk<span class=\"__14 _1191\"></span>ottsgrad<span class=\"__14 _1190\"> </span>Driftnetto i F\u00f6rvaltningsfastigheter dividerat<span class=\"__14 _1191\"></span> med hyresi<span class=\"__14 _1189\"></span>nt\u00e4kte<span class=\"__14 _1189\"></span>r.<span class=\"__14 _1190\"> </span>\u00d6vrigt totalre<span class=\"__14 _1189\"></span>sultat<span class=\"__14 _1190\"> </span>T<span class=\"__14 _1193\"></span>otalresultat minus r<span class=\"__14 _1191\"></span>esultat enligt resultat<span class=\"__14 _1191\"></span>r\u00e4kningen. I posten ing\u00e5r omr\u00e4kningsdifferenser,<span class=\"__14 _1191\"></span> s\u00e4kring av valut<span class=\"__14 _1191\"></span>a<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>risk i utlandsverksamheter<span class=\"__14 _1193\"></span>, omv<span class=\"__14 _1191\"></span>\u00e4rderingar av f\u00f6rm\u00e5ns<span class=\"ls0_14 ws2_14\">-<span class=\"__14 _1190\"> </span></span>best\u00e4mda pensions<span class=\"__14 _1189\"></span>planer<span class=\"__14 _1191\"></span>, p\u00e5verk<span class=\"__14 _1191\"></span>an av k<span class=\"__14 _1191\"></span>assafl\u00f6des<span class=\"__14 _1189\"></span>-<span class=\"__14 _1190\"> </span>s\u00e4kringar samt skatt h\u00e4n<span class=\"__14 _1191\"></span>f\u00f6rligt till<span class=\"__14 _1191\"></span> \u00f6vrigt to<span class=\"__14 _1191\"></span>talresultatNot<span class=\"__15 _1349\"></span> 65.<span class=\"ff2_15 ls0_15 ws0_15\"> K<span class=\"__15 _1349\"></span>omplett<span class=\"__15 _1349\"></span>erande upplysningar<span class=\"__15 _1351\"></span>, moderbolaget<span class=\"__15 _ea_5\"> </span></span>Skanska<span class=\"__15 _1349\"></span> AB (publ)<span class=\"__15 _1349\"></span>, organisationsnummer 55600<span class=\"__15 _1350\"></span>0-<span class=\"__15 _1350\"></span>4615,<span class=\"__15 _ea_5\"> </span>\u00e4r moderbolag<span class=\"__15 _1349\"></span> i k<span class=\"__15 _1349\"></span>oncernen.<span class=\"__15 _ea_5\"> </span>Bo<span class=\"__15 _1350\"></span>lag<span class=\"__15 _1350\"></span>et ha<span class=\"__15 _1350\"></span>r sit<span class=\"__15 _1350\"></span>t s\u00e4<span class=\"__15 _1350\"></span>te i Stoc<span class=\"__15 _1350\"></span>kh<span class=\"__15 _1350\"></span>olm<span class=\"__15 _1350\"></span>, Stoc<span class=\"__15 _1350\"></span>kh<span class=\"__15 _1350\"></span>olm<span class=\"__15 _1350\"></span>s l\u00e4n o<span class=\"__15 _1350\"></span>ch \u00e4<span class=\"__15 _1350\"></span>r<span class=\"__15 _ea_5\"> </span>aktiebolag enlig<span class=\"__15 _1349\"></span>t sv<span class=\"__15 _1349\"></span>ensk lagstiftning<span class=\"__15 _ea_5\"> </span>.<span class=\"__15 _ea_5\"> </span>Huvudkon<span class=\"__15 _1349\"></span>toret l<span class=\"__15 _1349\"></span>igger i St<span class=\"__15 _1349\"></span>ockholm, St<span class=\"__15 _1349\"></span>ockholms l\u00e4n,<span class=\"__15 _ea_5\"> </span>Sverige.<span class=\"__15 _ea_5\"> </span>Adress:<span class=\"__15 _ea_5\"> </span>Ska<span class=\"__15 _1350\"></span>ns<span class=\"__15 _1350\"></span>ka A<span class=\"__15 _1350\"></span>B<span class=\"__15 _ea_5\"> </span>War<span class=\"__15 _1350\"></span>fv<span class=\"__15 _1350\"></span>ing<span class=\"__15 _1350\"></span>es v\u00e4<span class=\"__15 _1350\"></span>g 25 11<span class=\"__15 _1350\"></span>2 7<span class=\"__15 _1349\"></span>4 STOCK<span class=\"__15 _1350\"></span>HO<span class=\"__15 _1350\"></span>LM<span class=\"__15 _ea_5\"> </span>T<span class=\"__15 _1360\"></span>e<span class=\"__15 _1350\"></span>l: 010<span class=\"__15 _1350\"></span>-4<span class=\"__15 _1350\"></span>4<span class=\"__15 _1350\"></span>8 00 0<span class=\"__15 _1350\"></span>0<span class=\"__15 _ea_5\"> </span>gr<span class=\"__15 _1350\"></span>ou<span class=\"__15 _1350\"></span>p.<span class=\"__15 _1350\"></span>ska<span class=\"__15 _1350\"></span>ns<span class=\"__15 _1350\"></span>ka.<span class=\"__15 _1350\"></span>co<span class=\"__15 _1350\"></span>m<span class=\"__15 _ea_5\"> </span>Fr\u00e5gor betr<span class=\"__15 _1349\"></span>\u00e4ffande finansiell information, k<span class=\"__15 _1349\"></span>ontakta<span class=\"__15 _ea_5\"> </span>Skan<span class=\"__15 _1350\"></span>ska AB<span class=\"__15 _1350\"></span>, Inve<span class=\"__15 _1350\"></span>sto<span class=\"__15 _1350\"></span>r Rela<span class=\"__15 _1350\"></span>tion<span class=\"__15 _1350\"></span>s, 1<span class=\"__15 _1350\"></span>12 74 STOCKH<span class=\"__15 _1350\"></span>OL<span class=\"__15 _1350\"></span>M<span class=\"__15 _ea_5\"> </span>T<span class=\"__15 _1360\"></span>e<span class=\"__15 _1350\"></span>l: 010<span class=\"__15 _1350\"></span>-4<span class=\"__15 _1350\"></span>4<span class=\"__15 _1350\"></span>8 00 0<span class=\"__15 _1350\"></span>0<span class=\"__15 _ea_5\"> </span>E-post:<span class=\"__15 _1349\"></span> inv<span class=\"__15 _1349\"></span>estor<span class=\"__15 _1360\"></span>.relations@sk<span class=\"__15 _1349\"></span>anska.se",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
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  "fact-1": {
   "value": "F\u00f6r\u00e4ndring i r\u00e4nteb\u00e4rande nettofordran/nettoskuld Mkr 2022 2021 Ing\u00e5ende r\u00e4nteb\u00e4rande nettofordran/nettoskuld 12 598 7 280 Kassafl\u00f6de fr\u00e5n l\u00f6pande verksamhet 480 7 436 Kassafl\u00f6de fr\u00e5n investeringsverksamheten exklusive  f\u00f6r\u00e4ndring i r\u00e4nteb\u00e4rande fordringar -2 106 -1 634 Kassafl\u00f6de fr\u00e5n finansieringsverksamhet exklusive  f\u00f6r\u00e4ndring i r\u00e4nteb\u00e4rande skulder -5 072 -5 072 Omv\u00e4rderingar av pensionsskulder 3 100 2 274 F\u00f6rv\u00e4rvad/s\u00e5ld nettofordran/nettoskuld -51 286 Omr\u00e4kningsdifferenser 887 1 340 \u00d6vrigt 470 688 Utg\u00e5ende r\u00e4nteb\u00e4rande nettofordran/nettoskuld (+/-) 10 306 12 598 Mkr 2022 2021 Byggverksamhet Kassafl\u00f6de operativ verksamhet 8 172 6 783 F\u00f6r\u00e4ndring i r\u00f6relsekapital -1 657 1 787 Nettodesinvesteringar (+) / investeringar (-) -1 643 -1 548 Totalt Byggverksamhet 4 871 7 022 Bostadsutveckling Kassafl\u00f6de operativ verksamhet -625 -599 F\u00f6r\u00e4ndring i r\u00f6relsekapital -1 2 039 Nettodesinvesteringar (+) / investeringar (-) -1 012 -722 Periodisering 1) 205 Totalt Bostadsutveckling -1 433 718 Kommersiell fastighetsutveckling Kassafl\u00f6de operativ verksamhet -1 142 -462 F\u00f6r\u00e4ndring i r\u00f6relsekapital 200 37 Nettodesinvesteringar (+) / investeringar (-) 1 839 2 617 Periodisering 1) 263 -23 Totalt Kommersiell fastighetsutveckling 1 160 2 168 F\u00f6rvaltningsfastigheter Kassafl\u00f6de operativ verksamhet 29 F\u00f6r\u00e4ndring i r\u00f6relsekapital 47 Nettodesinvesteringar (+) / Investeringar (-) -3 668 Totalt F\u00f6rvaltningsfastigheter -3 593 0 Centralt och Elimineringar Kassafl\u00f6de operativ verksamhet -548 -407 F\u00f6r\u00e4ndring i r\u00f6relsekapital -108 122 Nettodesinvesteringar (+) / investeringar (-) -546 -693 Totalt Centralt och Elimineringar -1 203 -978 Mkr 2022 2021 Totalt kassafl\u00f6de operativ verksamhet 5 885 5 314 Totalt f\u00f6r\u00e4ndring i r\u00f6relsekapital -1 520 3 986 Totalt nettodesinvesteringar (+) / investeringar (-) -5 030 -345 Totalt periodisering 1) 468 -23 Totalt kassafl\u00f6de fr\u00e5n operativ verksamhet f\u00f6re betalda skatter -198 8 93 1 Betalda skatter i operativ verksamhet -1 625 -3 861 Kassafl\u00f6de fr\u00e5n operativ verksamhet inklusive betalda skatter -1 823 5 070 R\u00e4ntenetto, \u00f6vrigt finansnetto och amortering av leasingskulder -565 -1 15 0 Betalda skatter i finansieringsverksamhet 124 264 Kassafl\u00f6de fr\u00e5n finansieringsverksamhet -441 -885 Operativt kassafl\u00f6de fr\u00e5n verksamheten -2 263 4 185 Strategiska nettodesinvesteringar (+) /investeringar (-) 197 732 Utdelning etc 2) -4 645 -4 172 Kassafl\u00f6de f\u00f6re f\u00f6r\u00e4ndring i r\u00e4nteb\u00e4rande fordringar och skulder -6 711 745 F\u00f6r\u00e4ndring i r\u00e4nteb\u00e4rande fordringar och skulder exklusive  leasingskulder 5 538 -9 729 Periodens kassafl\u00f6de -1 173 -8 98 4 Likvida medel vid \u00e5rets b\u00f6rjan 10 947 19 50 8 Omr\u00e4kningsdifferens i likvida medel 240 423 Likvida medel vid \u00e5rets slut 10 014 10 94 7 1)  Avser erlagda likvider under innevarande \u00e5r avseende desinvesteringar/ investeringar tidigare \u00e5r, respektive ej betalda desinvesteringar/investeringar  avseende innevarande \u00e5r. 2) Varav \u00e5terk\u00f6p aktier -507 -242 Not 25. Kassa och bank Kassa och bank best\u00e5r av kassa och disponibla medel p\u00e5 bank och motsvarande kreditinstitut samt kortfristiga placeringar. Kassa och bank uppg\u00e5r till 10 014 (10 947) Mkr, varav kortfristiga placeringar uppg\u00e5r till 2 807 (575) Mkr per balansdagen. Not 35. Kassafl\u00f6desanalys F\u00f6rutom kassafl\u00f6desanalysen som uppr\u00e4ttas enligt IAS 7 Kassafl\u00f6desanalys, visas i Skanska en kassafl\u00f6desanalys som uppr\u00e4ttats utifr\u00e5n den verksamhet som de respektive verksamhetsgrenarna bedriver. Denna kassafl\u00f6desanalys ben\u00e4mns \u201dKoncernens operativa kassafl\u00f6desanalys\u201d. Kopplingen mellan de respektive kassafl\u00f6desanalyserna framg\u00e5r nedan. Justeringar f\u00f6r poster som ej ing\u00e5r  i kassafl\u00f6det/ska ing\u00e5 i kassafl\u00f6det 2022 2021 Av- och nedskrivningar samt \u00e5terf\u00f6ring av nedskrivningar 2 789 2 966 Resultat s\u00e5lda anl\u00e4ggningstillg\u00e5ngar och oms\u00e4ttningsfastigheter -5 674 -6 057 Resultat s\u00e5lda dotterf\u00f6retag -108 -686 Resultat efter finansnetto fr\u00e5n joint ventures och intressef\u00f6retag -453 -444 Utdelning fr\u00e5n joint ventures och intressef\u00f6retag 504 742 \u00c5rets avs\u00e4ttning f\u00f6r internvinster p\u00e5 entreprenadarbeten 466 422 Kostnadsf\u00f6rda pensioner som ej avser betalningar 516 441 Utbetalda pensioner -768 -699 Kostnad f\u00f6r aktiesparprogrammet Seop 471 388 V\u00e4rdef\u00f6r\u00e4ndring f\u00f6rvaltningsfastigheter -1 692 Resultat s\u00e5lda joint ventures -186 -4 \u00d6vriga poster som ej p\u00e5verkat kassafl\u00f6det fr\u00e5n den l\u00f6pande verksamheten -48 Summa -4 136 -2 979 Betald skatt Betald skatt \u00e4r f\u00f6rdelad p\u00e5 l\u00f6pande verksamhet, investeringsverksamhet och finansieringsverksamhet. Totalt betald skatt f\u00f6r koncernen under \u00e5ret uppg\u00e5r till -1 501 (-3 596 ) Mkr. Uppgift om r\u00e4ntor och utdelningar 2022 2021 Erh\u00e5llen int\u00e4ktsr\u00e4nta under \u00e5ret 355 68 Betald kostnadsr\u00e4nta under \u00e5ret 466 281 Erh\u00e5llen utdelning under \u00e5ret  535 742 Likvida medel Likvida medel i kassafl\u00f6desanalysen best\u00e5r av kassa och bank samt kortfristiga placeringar. Definitionen av kassa och bank i rapporten \u00f6ver finansiell st\u00e4llning framg\u00e5r av not 1. Samma regel som anv\u00e4nts vid best\u00e4mmande av likvida medel i rapporten \u00f6ver finansiell st\u00e4llning har anv\u00e4nts vid best\u00e4mmandet av likvida medel enligt kassafl\u00f6desanalysen. Som kassa och bank redovisas endast belopp som kan anv\u00e4ndas utan restriktioner. 2022-12-31 2021-12-31 Kassa och bank 10 014 10 947 Summa 10 014 10 947 \u00d6vrigt Koncernens outnyttjade krediter uppgick vid \u00e5rets slut till 6 053 (6 591) Mkr. Uppgift om tillg\u00e5ngar och skulder i avyttrade koncernf\u00f6retag/r\u00f6relse 2022 2021 Tillg\u00e5ngar Immateriella tillg\u00e5ngar Materiella tillg\u00e5ngar -221 -23 Materiella tillg\u00e5ngar, nyttjander\u00e4tter -288 Oms\u00e4ttningsfastigheter -15 R\u00e4nteb\u00e4rande tillg\u00e5ngar -51 Icke r\u00e4nteb\u00e4rande tillg\u00e5ngar -348 -406 Likvida medel -21 -10 Summa -641 -742 Skulder Innehav utan best\u00e4mmande inflytande R\u00e4nteb\u00e4rande skulder -296 Icke r\u00e4nteb\u00e4rande skulder -507 -388 Summa -507 -684 K\u00f6peskilling 219 770 Kursdifferens -1 -28 Likvida medel i de avyttrade f\u00f6retagen -21 -10 P\u00e5verkan p\u00e5 likvida medel, avyttring 197 732 Avyttrade koncernf\u00f6retag/r\u00f6relse gav en vinst om 86 (488) Mkr. Detta redovisas bland kostnader f\u00f6r produktion och f\u00f6rvaltning. Sambandet mellan koncernens operativa kassafl\u00f6desanalys och  koncernens kassafl\u00f6desanalys Skillnaden mellan koncernens operativa kassafl\u00f6desanalys och koncernens kassafl\u00f6desanalys enligt IAS 7 Kassafl\u00f6desanalys, framg\u00e5r av f\u00f6ljande. I koncernens kassafl\u00f6desanalys enligt IAS 7 redovisas kassafl\u00f6det f\u00f6rdelat p\u00e5; Kassafl\u00f6de fr\u00e5n l\u00f6pande verksamhet Kassafl\u00f6de fr\u00e5n investeringsverksamhet Kassafl\u00f6de fr\u00e5n finansieringsverksamhet I koncernens operativa kassafl\u00f6desanalys redovisas kassafl\u00f6det f\u00f6rdelat p\u00e5; Kassafl\u00f6de fr\u00e5n operativ verksamhet Kassafl\u00f6de fr\u00e5n finansieringsverksamhet Kassafl\u00f6de fr\u00e5n strategiska investeringar Utdelning etc. F\u00f6r\u00e4ndring i r\u00e4nteb\u00e4rande fordringar och skulder I koncernens operativa kassafl\u00f6desanalys ben\u00e4mns l\u00f6pande verksamhet som \u201doperativ verksamhet\u201d. Till skillnad fr\u00e5n kassafl\u00f6desanalysen enligt IAS 7 s\u00e5 inneh\u00e5ller den \u201doperativa verksamheten\u201d \u00e4ven nettoinvesteringar som anses vara ett led i den operativa verksamheten tillsammans med skattebetalningar p\u00e5 dessa. S\u00e5dana nettoinvesteringar \u00e4r netto- investeringar i materiella och immateriella anl\u00e4ggningstillg\u00e5ngar samt nettoinvesteringar i OPS portf\u00f6ljen. Investeringar av strategisk karakt\u00e4r redovisas i kassafl\u00f6det fr\u00e5n strategiska investeringar. I den operativa kassafl\u00f6desanalysen redovisas i kassafl\u00f6det fr\u00e5n finansieringsverksamheten endast r\u00e4ntor och \u00f6vrigt finansnetto samt betald skatt p\u00e5 dessa. Utdelning redovisas separat. L\u00e4mnade l\u00e5n och \u00e5terbetalning av l\u00e5n redovisas ocks\u00e5 separat tillsammans med f\u00f6r\u00e4ndringen av de r\u00e4nteb\u00e4rande fordringarna l\u00e4ngst ner i den operativa kassafl\u00f6des- analysen, vilket ger en delsumma i analysen som visar kassafl\u00f6det f\u00f6re f\u00f6r\u00e4ndring i r\u00e4nteb\u00e4rande fordringar och skulder. \u00c5rets kassafl\u00f6de 2022 2021 Kassafl\u00f6de fr\u00e5n operativ verksamhet inklusive betalda skatter enligt operativt kassafl\u00f6de -1 823 5 070 Avg\u00e5r nettoinvesteringar i materiella och immateriella tillg\u00e5ngar (inklusive f\u00f6rvaltningsfastigheter) 2 266 2 336 Avg\u00e5r skattebetalningar p\u00e5 s\u00e5lda materiella och immateriella tillg\u00e5ngar 37 30 Kassafl\u00f6de fr\u00e5n l\u00f6pande verksamhet 480 7 436 Kassafl\u00f6de fr\u00e5n strategiska investeringar enligt operativt kassafl\u00f6de 197 732 Nettoinvestering materiella och immateriella tillg\u00e5ngar (inklusive f\u00f6rvaltningsfastigheter) -2 266 -2 336 \u00d6kning och minskning av r\u00e4nteb\u00e4rande fordringar 6 026 -9 734 Betald skatt p\u00e5 s\u00e5lda materiella och immateriella tillg\u00e5ngar -37 -30 Kassafl\u00f6de fr\u00e5n investeringsverksamheten 3 920 -11 368 Kassafl\u00f6de fr\u00e5n finansieringsverksamheten enligt operativt kassafl\u00f6de, inklusive f\u00f6r\u00e4ndring i r\u00e4nteb\u00e4rande fordringar och skulder exklusive leasingskulder  5 097 -10 614 \u00d6kning och minskning i r\u00e4nteb\u00e4rande skulder -6 026 9 734 Utdelning etc 1) -4 645 -4 172 Kassafl\u00f6de fr\u00e5n finansieringsverksamhet -5 574 -5 053 \u00c5rets kassafl\u00f6de -1 173 -8 984 1) Varav \u00e5terk\u00f6p aktier.  -507 -242 Sambandet mellan koncernens investeringar i kassafl\u00f6desanalysen och investeringar i koncernens operativa kassafl\u00f6desanalys. Totala nettoinvesteringar redovisas i kassafl\u00f6desanalysen f\u00f6rdelade p\u00e5 l\u00f6pande verksamhet och investeringsverksam- het med h\u00e4nsyn taget till likvidreglering av investeringar och desinvesteringar. I l\u00f6pande verksamheten redovisas k\u00f6p och f\u00f6rs\u00e4ljning av oms\u00e4ttningsfastigheter medan \u00f6vriga nettoinvesteringar redovisas i investeringsverksamheten. 2022 2021 Nettoinvesteringar i l\u00f6pande verksamhet -3 232 2 014 Nettoinvesteringar i investeringsverksamheten -2 069 -1 604 -5 302 409 Avg\u00e5r justering f\u00f6r periodisering, kassap\u00e5verkan investeringar 468 -23 Totala nettodesinvesteringar (+) / investeringar (-) -4 833 386 I koncernens operativa kassafl\u00f6desanalys redovisas nettoinvesteringar f\u00f6rdelat p\u00e5 nettoinvesteringar i r\u00f6relsen och strategiska nettoinvesteringar enligt f\u00f6ljande. Investeringar/Desinvesteringar 2022 2021 R\u00f6relsen \u2013 investeringar F\u00f6rvaltningsfastigheter -1 Immateriella tillg\u00e5ngar -24 -103 Materiella anl\u00e4ggningstillg\u00e5ngar -2 238 -1 834 Aktier -696 -731 Oms\u00e4ttningsfastigheter -22 609 -18 277  varav Bostadsutveckling -11 378 -11 013  varav Kommersiell fastighetsutveckling -11 230 -7 264 -25 567 -20 945 R\u00f6relsen \u2013 desinvesteringar F\u00f6rvaltningsfastigheter Immateriella tillg\u00e5ngar 15 5 Materiella anl\u00e4ggningstillg\u00e5ngar 476 307 Aktier 201 20 Oms\u00e4ttningsfastigheter 19 844 20 268  varav Bostadsutveckling 10 530 10 766  varav Kommersiell fastighetsutveckling 9 314 9 502 20 537 20 600 Netto desinvesteringar (+) / investeringar (-) i r\u00f6relsen -5 030 -345 Strategiska desinvesteringar F\u00f6rs\u00e4ljning av r\u00f6relse 197 732 Netto strategiska desinvesteringar 197 732 Totala nettodesinvesteringar (+) / investeringar (-) -4 834 386 F\u00f6r\u00e4ndring av r\u00e4nteb\u00e4rande skulder tillh\u00f6rande finansieringsverksamheten framg\u00e5r av f\u00f6ljande tabell. R\u00e4nteb\u00e4rande skulder 2022 2021 Ing\u00e5ende balans 14 997 15 052 Poster som p\u00e5verkar kassafl\u00f6det fr\u00e5n finansieringsverksamheten -181 1 436 \u00d6vrig f\u00f6r\u00e4ndring leasingavtal 817 347 Omklassificering 45 Kursdifferenser -978 -1 839 Belopp vid \u00e5rets slut 14 699 14 997 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-298": {
   "value": "Not 1. Koncernens redovisnings- och v\u00e4rderingsprinciper \u00d6verensst\u00e4mmelse med lag och normgivning I enlighet med den av Europeiska unionen (EU)  beslutade f\u00f6rordningen om till\u00e4mpning av internationella redo- visningsstandarder har koncernredovisningen f\u00f6r det r\u00e4kenskaps\u00e5r som avslutades den 31 december 2022 uppr\u00e4ttats i enlighet med International Financial Reporting Standards (IFRS) och International Accounting Standards (IAS), utgivna av International Accounting Standards Board (IASB) samt tolkningsuttalanden fr\u00e5n IFRS Interpretations Committee och dess f\u00f6reg\u00e5ngare Standing Interpretations Committee (SIC), till den del dessa standarder och tolkningsuttalanden har godk\u00e4nts av EU .  Vidare har den av R\u00e5det f\u00f6r finansiell rapportering utgivna rekommendationen RFR 1 Kompletterande redo- visningsregler f\u00f6r koncerner till\u00e4mpats liksom Uttalanden fr\u00e5n R\u00e5det f\u00f6r finansiell rapportering . Belopp i tabeller och uttalanden \u00f6verensst\u00e4mmer inte alltid med den ber\u00e4knade summan av relaterade poster p\u00e5 grund av avrundningsdifferenser. M\u00e5let \u00e4r att varje rad ska \u00f6verensst\u00e4mma med k\u00e4llan och d\u00e4rf\u00f6r kan det finnas avrundningsskillnader som p\u00e5verkar summan n\u00e4r de pre- senterade raderna l\u00e4ggs samman. Moderbolaget till\u00e4mpar samma  redovisningsprinciper som koncernen utom i de fall som anges nedan under avsnittet \u201dModerbolagets redovisnings- och v\u00e4rderingsprinciper\u201d. Moderbolagets \u00e5rsredovisning och koncernredovisningen har godk\u00e4nts f\u00f6r utf\u00e4rdande av styrelsen den 2 februari 2023. Moderbolagets resultat- och balansr\u00e4kning och koncernens resultatr\u00e4kning och rapport \u00f6ver finansiell st\u00e4llning blir f\u00f6rem\u00e5l f\u00f6r fastst\u00e4llelse p\u00e5 \u00e5rsst\u00e4mma den 29 mars 2023. F\u00f6ruts\u00e4ttningar vid uppr\u00e4ttande av koncernens finansiella rapporter Moderbolagets funktionella valuta \u00e4r svenska kronor som \u00e4ven utg\u00f6r rapporteringsvalutan f\u00f6r moderbolaget och f\u00f6r koncernen. Det inneb\u00e4r att de finansiella rapporterna pre- senteras i svenska kronor. Samtliga belopp, om inte annat anges, \u00e4r avrundade till n\u00e4rmaste miljontal . De finansiella rapporterna har uppr\u00e4ttats enligt fortlevnadsprincipen. Att uppr\u00e4tta de finansiella rapporterna i enlighet med IFRS kr\u00e4ver att f\u00f6retagsledningen g\u00f6r bed\u00f6mningar och uppskattningar samt g\u00f6r antaganden som  p\u00e5verkar till\u00e4mpningen av redovisningsprinciperna och de  redovisade beloppen av tillg\u00e5ngar, skulder, int\u00e4kter och kostnader. Verkliga utfallet kan avvika fr\u00e5n dessa upp- skattningar och bed\u00f6mningar. Uppskattningarna och antagandena ses \u00f6ver  regelbundet. \u00c4ndringar av uppskattningar redovisas i den period \u00e4nd- ringen g\u00f6rs om \u00e4ndringen endast p\u00e5verkar denna period, eller i den period \u00e4ndringen g\u00f6rs och framtida perioder om \u00e4ndringen p\u00e5verkar b\u00e5de aktuell period och framtida perioder. Bed\u00f6mningar gjorda av f\u00f6retagsledningen vid till\u00e4mp- ningen av IFRS som har betydande inverkan p\u00e5 de finan- siella rapporterna och gjorda uppskattningar som kan medf\u00f6ra v\u00e4sentliga justeringar i p\u00e5f\u00f6ljande \u00e5rs finansiella rapporter beskrivs n\u00e4rmare i not 2. De f\u00f6ljande angivna redovisningsprinciperna f\u00f6r koncernen har till\u00e4mpats konsekvent p\u00e5 samtliga perioder som presenteras i koncernens finansiella rapporter, om inte annat framg\u00e5r. Koncernens redovisningsprinciper har till\u00e4mpats konsekvent p\u00e5 rapportering och konsolidering  av moderbolag, dotterf\u00f6retag, intressef\u00f6retag och samarbetsarrangemang. Nyheter IAS 37 Avs\u00e4ttningar, eventualf\u00f6rpliktelser och eventual- tillg\u00e5ngar har \u00e4ndrats och klarg\u00f6r vilka utgifter som ska inkluderas vid bed\u00f6mning av f\u00f6rlustkontrakt. Detta har inte f\u00e5tt v\u00e4sentlig effekt p\u00e5 Skanskas redovisning. \u00d6vriga f\u00f6r\u00e4ndringar av standarder och tolkningar som tr\u00e4dde i kraft 1 januari 2022 har inte heller f\u00e5tt en v\u00e4sentlig effekt p\u00e5 Skanskas redovisning. IASB har utf\u00e4rdat \u00e4ndringar till\u00e4mpliga fr\u00e5n 1 januari 2023: \u2022  IAS 1 Utformning av finansiella rapporter g\u00e4llande  klassificering av skulder som kortfristiga eller l\u00e5ngfristiga d\u00e4r en r\u00e4ttighet i avtalet att skjuta upp en betalning avg\u00f6r hur skulden ska klassificeras samt g\u00e4llande krav p\u00e5 att upplysa om materiella redovisningsprinciper, \u2022  IAS 8 Redovisningsprinciper g\u00e4llande definitionen av uppskattningar och bed\u00f6mningar samt \u2022  IAS 12 Inkomstskatter som tydligg\u00f6r att undantag fr\u00e5n att redovisa uppskjuten skatt p\u00e5 vissa transaktioner inte l\u00e4ngre f\u00e5r till\u00e4mpas. Ingen av dessa \u00e4ndringar har n\u00e5gon v\u00e4sentlig p\u00e5verkan p\u00e5 Skanskas redovisning. F\u00f6rtida till\u00e4mpning av ny eller reviderad IFRS och tolkningsuttalanden F\u00f6rtida till\u00e4mpning av kommande eller \u00e4ndrad IFRS eller tolkningsuttalande har inte skett. IAS 1 \u2013 Utformning av finansiella rapporter Resultatr\u00e4kning Som int\u00e4kter redovisas projektint\u00e4kter, ers\u00e4ttningar f\u00f6r andra utf\u00f6rda tj\u00e4nster, f\u00f6rs\u00e4ljning av oms\u00e4ttningsfastig- heter, material- och varuleveranser, hyresint\u00e4k ter och andra r\u00f6relseint\u00e4kter. Int\u00e4kter vid f\u00f6rs\u00e4ljning av maskiner, inventarier, anl\u00e4ggningsfastigheter och immateriella till- g\u00e5ngar medtas ej h\u00e4r utan netto redovisas bland r\u00f6relse- kostnader mot tillg\u00e5ngarnas redovisade v\u00e4rden. Se not 10. Som kostnader f\u00f6r produktion och f\u00f6rvaltning redovisas bland annat direkta och indirekta  tillverkningskostnader, f\u00f6rlustriskreserveringar, redovisade v\u00e4rden f\u00f6r s\u00e5lda oms\u00e4ttningsfastigheter, kundf\u00f6rluster och kostnader f\u00f6r garanti\u00e5taganden. H\u00e4ri ing\u00e5r ocks\u00e5 avskrivningar p\u00e5 anl\u00e4ggningstillg\u00e5ngar som anv\u00e4nts f\u00f6r produktion och f\u00f6rvaltning. F\u00f6r\u00e4ndring av marknadsv\u00e4rde p\u00e5 derivat kopplade till r\u00f6relsen redovisas inom r\u00f6relseresultat. Orealiserade och realiserade v\u00e4rdef\u00f6r\u00e4ndringar p\u00e5 f\u00f6rvaltningsfastigheter redovisas netto p\u00e5 egen rad i resultatr\u00e4kningen. I f\u00f6rs\u00e4ljnings- och administrationskostnader ing\u00e5r sed- vanliga administrations  kostnader, teknikkostnader, f\u00f6r- s\u00e4ljningskostnader och avskrivningar p\u00e5 maskiner och inventarier som anv\u00e4nts f\u00f6r f\u00f6rs\u00e4ljning och administration. Som f\u00f6rs\u00e4ljnings- och administrationskostnad redovisas \u00e4ven nedskrivningar p\u00e5 goodwill. Resultat fr\u00e5n joint ventures och intressef\u00f6retag, efter skatt, s\u00e4rredovisas i resultatr\u00e4kningen och ing\u00e5r i r\u00f6relseresultatet. Finansiella int\u00e4kter och kostnader redovisas uppdelat p\u00e5 tv\u00e5 poster: Finansiella int\u00e4kter och Finansiella kost- nader. Som finansiella int\u00e4kter redovisas bland annat r\u00e4ntein t\u00e4kter, utdelningar och \u00f6vrigt finansnetto. Bland finansiella kostnader ing\u00e5r bland annat r\u00e4ntekostnader och \u00f6vrigt finansnetto. F\u00f6r\u00e4ndringar av  marknadsv\u00e4rdet p\u00e5 finansiella instrument, fr\u00e4mst derivat kopplade till finansiella aktiviteter, redovisas som en s\u00e4rskild delpost f\u00f6r delat p\u00e5 finansiella int\u00e4kter och finansiella  kostnader. Nettot av kursdifferenser samt resultat vid aktief\u00f6rs\u00e4lj- ningar redovisas antingen som finansiell int\u00e4kt eller  finansiell kostnad. Finansiella int\u00e4kter och kostnader beskrivs n\u00e4rmare i not 6 och i not 14 . Totalresultat I rapporten Koncernens totalresultat upptas f\u00f6rutom \u00e5rets resultat de poster som ing\u00e5r i \u00f6vrigt totalresultat. H\u00e4ri ing\u00e5r omr\u00e4kningsdifferenser, s\u00e4kring av  valutarisker i utlandsverksamheter, omv\u00e4rderingar relaterade till pensions anknutna tillg\u00e5ngar och skulder, p\u00e5verkan av kassafl\u00f6dess\u00e4kringar samt skatt p\u00e5 dessa poster. Rapport \u00f6ver finansiell st\u00e4llning Tillg\u00e5ngar Tillg\u00e5ngar delas in i oms\u00e4ttningstillg\u00e5ngar och anl\u00e4gg- ningstillg\u00e5ngar. En tillg\u00e5ng betraktas som oms\u00e4ttningstill- g\u00e5ng om den f\u00f6rv\u00e4ntas bli realiserad inom tolv m\u00e5nader fr\u00e5n balansdagen eller inom f\u00f6retagets verksamhets- cykel. Med verksamhetscykel avses tiden fr\u00e5n slutande av avtal till att f\u00f6retaget erh\u00e5ller likvida medel med anled- ning av godk\u00e4nd slutbesiktning eller leverans av varor (inklusive fastigheter). Med h\u00e4nsyn till att koncernen utf\u00f6r stora entreprenad projekt och genomf\u00f6r projektutveck- ling f\u00e5r kriteriet verksamhetscykel till f\u00f6ljd att m\u00e5nga fler tillg\u00e5ngar betecknas som oms\u00e4ttningstillg\u00e5ngar \u00e4n om enbart kriteriet inom tolv m\u00e5nader funnits. Likvida medel best\u00e5r av kassamedel och omedelbart till- g\u00e4ngliga  tillgodo havanden hos banker och  motsvarande institut samt kortfristiga likvida placeringar med en l\u00f6ptid fr\u00e5n anskaffningstidpunkten understigande tre m\u00e5nader, vilka \u00e4r utsatta f\u00f6r endast en obetydlig risk f\u00f6r v\u00e4rde- fluktuationer. Utst\u00e4llda checkar minskar likvida medel f\u00f6rst vid inl\u00f6sen. Likvida medel som ej kan disponeras fritt redovisas som oms\u00e4ttningstillg\u00e5ngar (kortfristiga fordringar) om restriktionen kommer att upph\u00f6ra inom tolv m\u00e5nader fr\u00e5n balansdagen. I andra fall redovisas de likvida medlen som anl\u00e4ggningstillg\u00e5ngar. Likvida medel som tillh\u00f6r en gemensam verksamhet \u00e4r likvida medel med restriktioner om de endast kan anv\u00e4ndas f\u00f6r att betala den gemensamma verksamhetens skulder. Tillg\u00e5ngar som uppfyller kraven i IFRS 5 Anl\u00e4ggnings- tillg\u00e5ngar som innehas f\u00f6r f\u00f6rs\u00e4ljning och avveck- lade verksamheter, upptas som en egen post bland oms\u00e4ttningstillg\u00e5ngar. I not 31 visas f\u00f6rdelningen mellan r\u00e4nteb\u00e4rande och icke r\u00e4nteb\u00e4rande tillg\u00e5ngar. I not 32 \u00e4r tillg\u00e5ngarna uppdelade p\u00e5 beloppen f\u00f6r tillg\u00e5ngar som f\u00f6rv\u00e4ntas \u00e5tervinnas inom tolv m\u00e5nader fr\u00e5n balansdagen och tillg\u00e5ngar som f\u00f6rv\u00e4ntas \u00e5tervinnas efter tolv m\u00e5nader fr\u00e5n balansdagen. Uppdelningen f\u00f6r icke finansiella anl\u00e4ggningstillg\u00e5ngar baseras p\u00e5 f\u00f6rv\u00e4ntad \u00e5rlig avskrivning. Uppdelningen f\u00f6r oms\u00e4ttningsfastig heter grundas i huvudsak p\u00e5 utfallen under de tre senaste \u00e5ren. Denna uppdelning \u00e4r \u00e4n mer os\u00e4ker \u00e4n f\u00f6r andra till- g\u00e5ngar d\u00e5 utfallet under det kommande \u00e5ret starkt p\u00e5  vekas av n\u00e4r enskilt stora fastigheter fr\u00e5ntr\u00e4ds . Eget kapital Koncernens egna kapital delas upp p\u00e5 aktiekapital, till- skjutet kapital, reserver, balanserat resultat samt innehav utan best\u00e4mmande inflytande. F\u00f6rv\u00e4rv av egna aktier redovisas som en avdragspost fr\u00e5n eget kapital. Likvid fr\u00e5n avyttring av aktier redovisas som en \u00f6kning av eget kapital. Eventuella transaktionskostnader redovisas direkt mot eget kapital. Utdelningar redovisas som skuld efter det att bolags- st\u00e4mman godk\u00e4nt utdelningen. Redog\u00f6relse om det egna kapitalet, \u00e5rets f\u00f6r\u00e4ndringar och upplysningar kring f\u00f6rvaltning av kapitalet l\u00e4mnas i not 26. Skulder Skulder delas upp p\u00e5 kortfristiga skulder och l\u00e5ngfristiga skulder. Som kortfristiga skulder redovisas skulder som antingen skall betalas inom tolv m\u00e5nader fr\u00e5n balans- dagen eller, dock endast betr\u00e4ffande r\u00f6relserelaterade skulder, f\u00f6rv\u00e4ntas bli betalda inom verksamhetscykeln. D\u00e5 h\u00e4nsyn s\u00e5ledes tas till verksamhetscykeln redovisas inga icke r\u00e4nteb\u00e4rande skulder, som exempelvis leveran- t\u00f6rsskulder och upplupna personalkostnader, som l\u00e5ng- fristiga. Skulder som p\u00e5 grund av diskontering redovisas som r\u00e4nteb\u00e4rande \u00e4r medtagna bland kortfristiga skulder d\u00e5 de betalas inom verksamhetscykeln. R\u00e4nteb\u00e4rande skulder kan redovisas som l\u00e5ngfristiga, \u00e4ven om de f\u00f6r- faller till betalning inom tolv m\u00e5nader fr\u00e5n balansdagen, om den ursprungliga l\u00f6ptiden var l\u00e4ngre \u00e4n tolv m\u00e5nader och f\u00f6retaget tr\u00e4ffat \u00f6verenskommelse om att refinan- siera f\u00f6rpliktelsen l\u00e5ngfristigt f\u00f6re rapportperiodens slut. Information om skulder l\u00e4mnas i noterna 27 och 30. I not 32 \u00e4r skulderna uppdelade p\u00e5 beloppen f\u00f6r skulder som skall betalas inom tolv m\u00e5nader fr\u00e5n balansdagen och skulder som betalas efter tolv m\u00e5nader fr\u00e5n balans- dagen. Vidare l\u00e4mnas i not 31 uppgift om f\u00f6rdelningen mellan r\u00e4nteb\u00e4rande och icke r\u00e4nteb\u00e4rande skulder . IFRS 10 Koncernredovisning Koncernredovisningen omfattar boksluten f\u00f6r moder- bolaget och de f\u00f6retag, i vilka moderbolaget, direkt eller indirekt, har ett best\u00e4mmande inflytande. Enligt IFRS 10 f\u00f6religger best\u00e4mmande inflytande n\u00e4r investeraren kan styra verksamheten, har r\u00e4tt till, eller \u00e4r exponerad f\u00f6r, r\u00f6rlig avkastning fr\u00e5n engagemanget i investeringsobjektet och kan genom inflytandet \u00f6ver investeringsobjektet p\u00e5verka sin avkastning fr\u00e5n investeringsobjektet. Om ett dotter- f\u00f6retag vid f\u00f6rv\u00e4rvstidpunkten uppfyller villkoren f\u00f6r att klassificeras som att det innehas f\u00f6r f\u00f6rs\u00e4ljning i enlighet med IFRS 5 redovisas det i enlighet med den redovisningsstandarden . F\u00f6rs\u00e4ljning av andelar i dotterf\u00f6retag redovisas som eget kapitaltransaktion n\u00e4r transaktionen inte medf\u00f6r att det best\u00e4mmande inflytandet g\u00e5r f\u00f6rlorat. Om kontrollen \u00f6ver ett koncernf\u00f6retag som bedriver r\u00f6relse upph\u00f6r, v\u00e4rderas eventuellt \u00e5terst\u00e5ende innehav till verkligt v\u00e4rde. Innehav utan best\u00e4mmande inflytande kan f\u00e5 ett negativt v\u00e4rde om ett del\u00e4gt dotterf\u00f6retag g\u00e5r med f\u00f6rlust. F\u00f6rv\u00e4rvade f\u00f6retag medtas i koncernredovisningen fr\u00e5n och med det kvartal inom vilket f\u00f6rv\u00e4rvet sker. P\u00e5 motsva- rande vis medtas avyttrade f\u00f6retag fram till och med sista kvartalet f\u00f6re tidpunkten f\u00f6r avyttringen. Koncerninterna fordringar, skulder, int\u00e4kter och  kostnader elimineras i sin helhet vid uppr\u00e4ttandet av koncernredovisningen. Vinster som uppkommer vid koncerninterna transaktioner och som ur koncernsynpunkt \u00e4r orealiserade p\u00e5 balans- dagen elimineras i sin helhet. Orealiserade f\u00f6rluster p\u00e5 koncerninterna transaktioner elimineras ocks\u00e5 p\u00e5 samma s\u00e4tt som orealiserade vinster, s\u00e5vida inte f\u00f6rlusten mot- svaras av ett nedskrivningsbehov. Goodwill, h\u00e4nf\u00f6rlig till utlandsverksamhet, \u00e4r uttryckt i lokal valuta. Omr\u00e4kningen till svenska kronor f\u00f6ljer IAS 21. Information om goodwill l\u00e4mnas i not 18 . IFRS 3 R\u00f6relsef\u00f6rv\u00e4rv I denna redovisningsstandard behandlas r\u00f6relsef\u00f6rv\u00e4rv, med vilket avses sammanf\u00f6rande av separata f\u00f6retag eller verksamheter. Om f\u00f6rv\u00e4rvet ej avser r\u00f6relse, vilket \u00e4r normalt vid f\u00f6rv\u00e4rv av fastigheter, till\u00e4mpas inte IFRS 3.  I s\u00e5dana fall g\u00e4ller i st\u00e4llet att f\u00f6rv\u00e4rvskostnaden  f\u00f6rdelas p\u00e5 de enskilt identifierbara tillg\u00e5ngarna och skulderna efter deras verkliga v\u00e4rden vid f\u00f6rv\u00e4rvstidpunkten utan uppbokning av goodwill och uppskjuten skattefordran/ skatteskuld med anledning av f\u00f6rv\u00e4rvet. F\u00f6rv\u00e4rv av r\u00f6relser, oavsett om f\u00f6rv\u00e4rven avser ande- lar i annat f\u00f6retag eller ett direkt f\u00f6rv\u00e4rv av tillg\u00e5ngar och  skulder, redovisas enligt f\u00f6rv\u00e4rvsmetoden. Om f\u00f6rv\u00e4rvet avser andelar i ett f\u00f6retag inneb\u00e4r metoden att f\u00f6rv\u00e4rvet betraktas som en transaktion varigenom koncernen  indirekt f\u00f6rv\u00e4rvar dotterf\u00f6retagets tillg\u00e5ngar och \u00f6vertar dess skulder och eventualf\u00f6rpliktelser. Det koncern m\u00e4ssiga anskaffningsv\u00e4rdet fastst\u00e4lls genom en  f\u00f6rv\u00e4rvsanalys i anslutning till r\u00f6relsef\u00f6rv\u00e4rvet. I analy- sen fastst\u00e4lls dels anskaffningsv\u00e4rdet f\u00f6r andelarna eller r\u00f6relsen, dels det verkliga v\u00e4rdet av f\u00f6rv\u00e4rvade identi- fierbara tillg\u00e5ngar samt \u00f6vertagna skulder och eventu- alf\u00f6rpliktelser. Koncernm\u00e4ssig goodwill ber\u00e4knas som skillnaden mellan anskaffningsv\u00e4rdet f\u00f6r dotterf\u00f6retags- andelarna och det verkliga v\u00e4rdet netto av f\u00f6rv\u00e4rvade tillg\u00e5ngar, \u00f6vertagna skulder och skuldf\u00f6rd del av even- tualf\u00f6rpliktelser. Om innehav utan best\u00e4mmande infly- tande kvarst\u00e5r efter f\u00f6rv\u00e4rvet g\u00f6rs ber\u00e4kning av goodwill normalt endast utifr\u00e5n koncernens andel av den f\u00f6rv\u00e4r- vade r\u00f6relsen. Transaktionskostnader vid r\u00f6relsef\u00f6rv\u00e4rv kostnadsf\u00f6rs direkt. Vid stegvisa f\u00f6rv\u00e4rv omv\u00e4rderas tidigare inne- hav till verkligt v\u00e4rde och resultatet redovisas i resultat- r\u00e4kningen n\u00e4r det best\u00e4mmande inflytandet uppn\u00e5s. Villkorade k\u00f6peskillingar v\u00e4rderas vid f\u00f6rv\u00e4rvstillf\u00e4llet och upptas till verkligt v\u00e4rde. Om villkorade k\u00f6peskillingar i efterf\u00f6ljande bokslut omv\u00e4rderas redovisas f\u00f6r\u00e4ndringen i resultatr\u00e4kningen. Goodwill v\u00e4rderas till anskaffningsv\u00e4rde minus ackumu- lerade nedskrivningar. Goodwill f\u00f6rdelas till kassagenere- rande enheter med \u00e5rlig pr\u00f6vning av nedskrivningsbehov enligt IAS 36 . Vid r\u00f6relsef\u00f6rv\u00e4rv d\u00e4r anskaffningskostnaden  understiger nettov\u00e4rdet av f\u00f6rv\u00e4rvade tillg\u00e5ngar och \u00f6vertagna  skulder samt eventualf\u00f6rpliktelser, redovisas skillnaden direkt i resultatr\u00e4kningen . IAS 21 Effekterna av \u00e4ndrade valutakurser Transaktioner i utl\u00e4ndsk valuta Transaktioner i utl\u00e4ndsk valuta omr\u00e4knas till den funk- tionella valutan efter den valutakurs som f\u00f6religger p\u00e5 transaktionsdagen. Monet\u00e4ra tillg\u00e5ngar och skulder i utl\u00e4ndsk valuta r\u00e4knas om till den funktionella valutan efter den valuta kurs som f\u00f6religger p\u00e5 balansdagen. Valutakursdifferenser som uppst\u00e5r vid omr\u00e4kningarna redovisas i resultatr\u00e4kningen. Icke-monet\u00e4ra tillg\u00e5ngar och skulder som redovisas till historiska anskaffnings- v\u00e4rden omr\u00e4knas till valutakurs vid transaktionstillf\u00e4llet. Funktionell valuta \u00e4r valutan i de prim\u00e4ra ekonomiska  milj\u00f6er d\u00e4r de i koncernen ing\u00e5ende f\u00f6retagen bedriver sin verksamhet. Utl\u00e4ndska verksamheters finansiella rapporter Tillg\u00e5ngar och skulder i utlandsverksamheter, inklusive goodwill och andra koncernm\u00e4ssiga \u00f6ver- och under- v\u00e4rden, omr\u00e4knas till svenska kronor efter den valutakurs som r\u00e5der p\u00e5 balansdagen. Int\u00e4kter och kostnader i en utlandsverksamhet omr\u00e4knas till svenska kronor efter genomsnittskurs. Nettoinvestering i en utlandsverksamhet Omr\u00e4kningsdifferenser som uppst\u00e5r i samband med omr\u00e4kning av en utl\u00e4ndsk nettoinvestering redovisas bland \u00f6vrigt totalresultat. Valutal\u00e5n och valutaderivat f\u00f6r s\u00e4kring av omr\u00e4kningsexponering v\u00e4rderas till balans- dagens kurs. Kursdifferenser redovisas, med beaktande av skatteeffekten, bland \u00f6vrigt totalresultat. Med s\u00e4kring av omr\u00e4kningsexponering reduceras valuta- effekten vid omr\u00e4kning av utlandsverksamheter till svenska kronor. Eventuell terminspremie periodiseras \u00f6ver l\u00f6ptiden och redovisas som r\u00e4nteint\u00e4kt eller r\u00e4ntekostnad. Vid avyttring av en utlandsverksamhet omf\u00f6res de till verksamheten h\u00e4nf\u00f6rliga ackumulerade omr\u00e4knings- differenserna och ackumulerade kursdifferenserna fr\u00e5n eventuell valutas\u00e4kring till koncernens resultatr\u00e4kning . IFRS 5 Anl\u00e4ggningstillg\u00e5ngar som innehas f\u00f6r f\u00f6rs\u00e4ljning och avvecklade verksamheter En avvecklad verksamhet \u00e4r en del av ett f\u00f6retags verk- samhet som representerar en sj\u00e4lvst\u00e4ndig r\u00f6relsegren eller en v\u00e4sentlig verksamhet inom ett geografiskt omr\u00e5de och ing\u00e5r i en enda samordnad plan f\u00f6r att avyttra en sj\u00e4lvst\u00e4ndig r\u00f6relsegren eller en v\u00e4sentlig verksam- het som bedrivs inom ett geografiskt omr\u00e5de, eller \u00e4r ett   dotterf\u00f6retag som f\u00f6rv\u00e4rvats uteslutande f\u00f6r att vidares\u00e4ljas. Klassificering som en avvecklad verksamhet sker vid avyttring eller vid en tidigare tidpunkt d\u00e5 verksamheten uppfyller kriterierna f\u00f6r att klassificeras som innehav f\u00f6r f\u00f6rs\u00e4ljning. En avyttringsgrupp som ska l\u00e4ggas ned kan ocks\u00e5 kvalificeras som en avvecklad verksamhet om den uppfyller kriterierna ovan. F\u00f6r att en anl\u00e4ggningstillg\u00e5ng eller en avyttringsgrupp ska klassificeras som att den innehas f\u00f6r f\u00f6rs\u00e4ljning ska tillg\u00e5ngen (avyttringsgruppen) vara tillg\u00e4nglig f\u00f6r f\u00f6rs\u00e4lj- ning i befintligt skick. Det m\u00e5ste \u00e4ven vara mycket sanno- likt att f\u00f6rs\u00e4ljning kommer att ske. F\u00f6r att en f\u00f6rs\u00e4ljning ska framst\u00e5 som mycket sannolik m\u00e5ste beslut ha tagits p\u00e5 ledningsniv\u00e5, aktivt arbete ha p\u00e5b\u00f6rjats f\u00f6r att hitta k\u00f6pare och fullborda planen, tillg\u00e5ngen eller avyttrings- gruppen aktivt marknadsf\u00f6rts till ett pris som \u00e4r rimligt i f\u00f6rh\u00e5llande till dess verkliga v\u00e4rde och det \u00e4r troligt att  f\u00f6rs\u00e4ljningen kommer att ske inom ett \u00e5r. Inom Skanska g\u00e4ller dessutom att om en enskild anl\u00e4ggningstillg\u00e5ng avses s\u00e5 ska v\u00e4rdet av den \u00f6verstiga 100 MEUR. Avskrivning g\u00f6rs ej p\u00e5 en anl\u00e4ggningstillg\u00e5ng s\u00e5 l\u00e4nge som den \u00e4r klassificerad som att den innehas f\u00f6r f\u00f6rs\u00e4ljning. Anl\u00e4ggningstillg\u00e5ngar som klassificerats som att de  innehas f\u00f6r f\u00f6rs\u00e4ljning, avyttringsgrupper och till dem h\u00e4nf\u00f6rliga skulder samt avvecklade verksamheter s\u00e4rredo visas i rapport \u00f6verfinansiell st\u00e4llning. IAS 28 Innehav i intressef\u00f6retag och joint ventures Som intressef\u00f6retag redovisas f\u00f6retag i vilka koncernen ut\u00f6var ett betydande, men ej best\u00e4mmande, inflytande vilket presumeras vara fallet n\u00e4r innehavet uppg\u00e5r till minst 20 och h\u00f6gst 50 procent av r\u00f6sterna. Det f\u00f6rut- s\u00e4tts dessutom att \u00e4gandet utg\u00f6r ett led i en varaktig f\u00f6rbindelse och att innehavet ej skall redovisas som ett samarbetsarrangemang . Intressef\u00f6retag redovisas enligt kapitalandelsmetoden vilken ocks\u00e5 till\u00e4mpas f\u00f6r joint ventures. Betr\u00e4ffande joint ventures se IFRS 11. Kapitalandelsmetoden Fr\u00e5n och med den tidpunkt som det betydande inflytandet erh\u00e5lls i ett intressef\u00f6retag, eller det gemensamt best\u00e4m- mande inflytandet erh\u00e5lls i ett joint venture, redovisas andelar i intressef\u00f6retag och joint ventures enligt kapital- andelsmetoden i koncernredovisningen. Eventuell skillnad vid f\u00f6rv\u00e4rvet mellan anskaffningsv\u00e4rdet f\u00f6r innehavet och Skanskas andel av det verkliga v\u00e4rdet, netto av intresse- f\u00f6retagets eller joint ventures identifierbara tillg\u00e5ngar, skulder och skuldf\u00f6rd del av eventualf\u00f6rpliktelser, redovisas i enlighet med IFRS 3. Kapitalandelsmetoden inneb\u00e4r att det i koncernen redovisade v\u00e4rdet p\u00e5 aktierna i intressef\u00f6retagen och joint ventures motsvaras av koncernens andel i intresse- f\u00f6retagens egna kapital samt koncernm\u00e4ssig goodwill och andra eventuella kvarvarande v\u00e4rden p\u00e5 koncernm\u00e4ssiga \u00f6verv\u00e4rden och avdrag f\u00f6r internvinster. Koncernens andel i intressef\u00f6retagets och joint ventures resultat efter skatt redovisas som Resultat fr\u00e5n joint ventures och intresse- f\u00f6retag i resultatr\u00e4kningen. Eventuella avskrivningar och nedskrivningar av f\u00f6rv\u00e4rvade \u00f6verv\u00e4rden beaktas. Erh\u00e5llna utdelningar fr\u00e5n intressef\u00f6retaget och joint ventures  minskar investeringens redovisade v\u00e4rde. Om koncernens andel av redovisade f\u00f6rluster i intressef\u00f6retaget eller joint ventures \u00f6verstiger det redovisade v\u00e4rdet p\u00e5 andelarna i koncernen reduceras andelarnas v\u00e4rde till noll. Avr\u00e4kning f\u00f6r f\u00f6rluster sker \u00e4ven mot l\u00e5ngfristiga finansiella mellanhavanden utan s\u00e4kerhet (efterst\u00e4llda l\u00e5n), vilka till sin inneb\u00f6rd utg\u00f6r del av Skanskas nettoinvestering i intressef\u00f6retaget och joint ventures och d\u00e4rf\u00f6r redovisas som aktier. Fortsatta f\u00f6rluster redovisas endast om koncernen har l\u00e4mnat garantier f\u00f6r att t\u00e4cka f\u00f6rluster uppkomna i intressef\u00f6retaget och joint ventures, och d\u00e5 som en avs\u00e4ttning. Eliminering av internresultat Av vinster som uppst\u00e5r vid transaktioner mellan koncernen och ett intressef\u00f6retag eller ett joint venture elimineras den del som motsvarar koncernens \u00e4garandel. Om redovisat v\u00e4rde f\u00f6r andelen i ett intressef\u00f6retag understiger elimineringen av internvinst redovisas \u00f6verskjutande del av elimineringen som en avs\u00e4ttning. Om en transaktion mellan koncernen och ett intressef\u00f6retag eller ett joint venture gett upphov till en f\u00f6rlust, elimineras f\u00f6rlusten endast om den inte motsvarar ett nedskrivningsbehov f\u00f6r tillg\u00e5ngen. Om vinsten eller f\u00f6rlusten uppst\u00e5tt hos intressef\u00f6retaget eller i ett joint venture p\u00e5verkar elimineringen det resultat f\u00f6r transaktions\u00e5ret som redovisas bland Resultat fr\u00e5n joint ventures och intressef\u00f6retag. Elimineringen av internvinsten \u00e5terf\u00f6rs i senare bokslut efter hur tillg\u00e5ngen f\u00f6rbrukas eller d\u00e5 den avyttras. Kapitalandelsmetoden till\u00e4mpas fram till den tidpunkt n\u00e4r det betydande inflytandet i ett intressef\u00f6retag eller det gemensamt best\u00e4mmande inflytandet i ett joint venture upph\u00f6r. F\u00f6rs\u00e4ljning av andelar i ett intressef\u00f6retag eller i ett joint venture redovisas vid den tidpunkt d\u00e5 koncernen inte l\u00e4ngre har kontroll \u00f6ver innehavet. I not 20 B l\u00e4mnas information om intressef\u00f6retag och joint ventures . IFRS 11 Samarbetsarrangemang Ett samarbetsarrangemang f\u00f6religger n\u00e4r del\u00e4garna \u00e4r bundna av ett samarbetsavtal och genom samarbets- avtalet har ett gemensamt best\u00e4mmande inflytande. Samarbetsarrangemanget kan antingen vara en gemen- sam verksamhet eller ett joint venture. En gemensam verk- samhet utm\u00e4rks av att del\u00e4garna har r\u00e4tt till tillg\u00e5ngarna i arrangemanget och har f\u00f6rpliktelser avseende de skulder som r\u00f6r arrangemanget. Ett samarbets arrangemang som inte struktureras genom inr\u00e4ttandet av ett separat bolag \u00e4r en gemensam verksamhet. Entreprenadprojekt som utf\u00f6rs tillsammans med utomst\u00e5ende entreprenadbolag med solidariskt ansvar redovisas av Skanska som gemensam verksamhet. Om samarbetsarrangemanget \u00e4r ett separat bolag men bolagets produktion till helt \u00f6verv\u00e4gande del f\u00f6rv\u00e4rvas av del\u00e4garna och det f\u00f6religger hinder f\u00f6r f\u00f6rs\u00e4ljning till utomst\u00e5ende s\u00e5 bed\u00f6ms sam arbetsarrange- manget ofta utg\u00f6ra en gemensam verksamhet. I \u00f6vriga fall s\u00e5 utg\u00f6r arrangemanget ett joint venture. Om del\u00e4garna i samarbetsarrange manget endast har r\u00e4tt till nettotillg\u00e5ng- arna s\u00e5 f\u00f6religger ett joint venture. Klassificeringen av ett samarbetsarrangemang kr\u00e4ver att en bed\u00f6mning g\u00f6rs av den legala formen, avtalen mellan del\u00e4garna och andra omst\u00e4ndigheter. F\u00f6r gemensamma verksamheter redovisas int\u00e4kter, kostnader, tillg\u00e5ngar och skulder rad f\u00f6r rad i koncernredo- visningen efter Skanskas andel i den gemensamma verk- samheten. I not 20 C beskrivs gemensamma verksamheter . F\u00f6r joint ventures till\u00e4mpas kapitalandelsmetoden vid uppr\u00e4ttandet av koncernredovisningen. Denna metod beskrivs under rubriken IAS 28. I samband med OPS-projekt kan koncernens investering avse antingen andelar i eller efterst\u00e4llda l\u00e5n till ett joint venture. B\u00e5da hanteras i redovisningen som andelar. I not 20 B l\u00e4mnas information om joint ventures och i not 20 C specificeras st\u00f6rre intressen i gemensamma verksamheter. IFRIC 12 Avtal om ekonomiska eller samh\u00e4lleliga tj\u00e4nster IFRIC 12, som ber\u00f6r Skanskas joint ventures inom OPS-portf\u00f6ljen, behandlar fr\u00e5gest\u00e4llningen hur operat\u00f6ren, enligt ett s\u00e5 kallat Avtal om ekonomiska eller samh\u00e4lleliga tj\u00e4nster, redovisar anl\u00e4ggningen samt de r\u00e4ttigheter och skyldigheter som f\u00f6ljer av avtalet. Operat\u00f6ren anl\u00e4gger eller uppgraderar infrastruktur (entreprenadtj\u00e4nst) som anv\u00e4nds f\u00f6r en offentlig tj\u00e4nst och f\u00f6rvaltar och underh\u00e5ller den infrastrukturen (f\u00f6rvaltningstj\u00e4nst) under en best\u00e4md tid. Entreprenadtj\u00e4nsten och f\u00f6rvaltningstj\u00e4nsten redovisas enligt IFRS 15. Ers\u00e4ttningen kan vara r\u00e4tten till en finansiell tillg\u00e5ng eller en immateriell tillg\u00e5ng. Om operat\u00f6ren har en ovillkorlig r\u00e4tt att erh\u00e5lla likvida medel med fastst\u00e4llda eller fastst\u00e4llbara belopp (ers\u00e4ttnings modellen \u00e4r baserad p\u00e5 tillg\u00e4nglighet genom tillhandah\u00e5llandet av till exempel ett sjukhus eller en flygplats) redovisas en finansiell tillg\u00e5ng. IFRS 9 kr\u00e4ver att r\u00e4nta r\u00e4knas p\u00e5 denna finansiella fordran. Best\u00e4llaren b\u00f6rjar betala f\u00f6rst n\u00e4r anl\u00e4ggningen tas i bruk och inbetalningen  redovisas d\u00e5 som en amortering av den finansiella fordran. Om operat\u00f6ren ist\u00e4llet f\u00e5r r\u00e4tt att debitera den offentliga tj\u00e4nstens anv\u00e4ndare (ers\u00e4ttnings- modellen \u00e4r baserad p\u00e5 marknadsrisk genom till exempel v\u00e4gtullar) redovisas en immateriell tillg\u00e5ng, som skrivs av under projektets livs cykel. Inbetalning av v\u00e4gtullarna redovisas som en int\u00e4kt . IFRS 15 Int\u00e4kter fr\u00e5n avtal med kunder Int\u00e4kter redovisas enligt IFRS 15 enligt en femstegsmodell. I steg ett definierar man sina kundkontrakt. Om tv\u00e5 eller flera kontrakt har ing\u00e5tts samtidigt med en kund och priss\u00e4tt- ningen av ett kontrakt \u00e4r beroende av det andra kontraktet s\u00e5 kombinerar man dessa kontrakt. En avtals\u00e4ndring inneb\u00e4r en f\u00f6r\u00e4ndring av omfattning eller pris (eller b\u00e5da) i ett avtal som har godk\u00e4nts av avtalsparterna. En avtals- \u00e4ndring f\u00f6religger n\u00e4r avtalsparterna godk\u00e4nner en \u00e4ndring som antingen skapar nya eller \u00e4ndrar befintliga r\u00e4ttigheter och skyldigheter f\u00f6r parterna i avtalet. En avtals\u00e4ndring ska redovisas som ett separat avtal n\u00e4r avtalets omfattning \u00f6kar p\u00e5 grund av till\u00e4gg av utlovade varor eller tj\u00e4nster som \u00e4r distinkta och n\u00e4r priset p\u00e5 avtalet stiger med ett ers\u00e4ttningsbelopp som \u00e5terspeglar f\u00f6retagets frist\u00e5ende f\u00f6rs\u00e4ljningspriser f\u00f6r de ytterligare varor eller tj\u00e4nster som utlovats. Om parterna inte har godk\u00e4nt en avtals\u00e4ndring ska f\u00f6retaget forts\u00e4tta att till\u00e4mpa standarden p\u00e5 det befintliga avtalet till dess att avtals\u00e4ndringen godk\u00e4nns. I steg tv\u00e5 fastst\u00e4lls vilket eller vilka prestations\u00e5taganden som det avtalas om i kontraktet. Ett prestations\u00e5tagande \u00e4r ett l\u00f6fte om att till kunden \u00f6verf\u00f6ra en vara eller tj\u00e4nst som \u00e4r distinkt, eller en serie distinkta varor och tj\u00e4nster som i allt v\u00e4sentligt \u00e4r desamma och f\u00f6ljer samma m\u00f6nster f\u00f6r \u00f6ver- f\u00f6ring till kunden. En vara eller tj\u00e4nst \u00e4r distinkt om kunden kan dra nytta av varan eller tj\u00e4nsten separat eller tillsam- mans med andra resurser som finns tillg\u00e4ngliga f\u00f6r kunden och om f\u00f6retagets l\u00f6fte att \u00f6verf\u00f6ra varan eller tj\u00e4nsten till kunden kan s\u00e4rskiljas fr\u00e5n andra l\u00f6ften i avtalet. Oftast \u00e4r Skanskas kundkontrakt av det slaget att uppdelning inte ska beh\u00f6va g\u00f6ras p\u00e5 tv\u00e5 eller flera prestations\u00e5taganden. I steg tre best\u00e4ms transaktionspriset. H\u00e4nsyn tas d\u00e5 till fast avtalat pris, variabla int\u00e4kter, eventuell till\u00e4ggsk\u00f6pe skilling, bonusar och straffavgifter. Vid variabla int\u00e4kter estimerar man int\u00e4kten till det belopp som h\u00f6gst troligt inte i senare redovisningsperioder kommer att medf\u00f6ra en reversering av ackumulerade int\u00e4kter . Om avtalet inneh\u00e5ller en betydande finansieringskomponent ska transaktionspriset justeras f\u00f6r effekten av pengars tidsv\u00e4rde. \u00c4ndrings- och till\u00e4ggs- best\u00e4llningar av ett kontrakt som inte \u00e4nnu \u00e4r godk\u00e4nda av kund medf\u00f6r ingen \u00f6kning av transaktionspriset i projektets ber\u00e4knade resultat vid f\u00e4rdigst\u00e4llande. Vid ers\u00e4ttning med icke-kontanta medel v\u00e4rderas ers\u00e4ttningen till verkligt v\u00e4rde. Om en kund  skjuter till varor eller tj\u00e4nster g\u00f6rs en bed\u00f6mning om huruvida kontroll erh\u00e5lls \u00f6ver dessa, och om s\u00e5 \u00e4r fallet s\u00e5 redovisas de som ers\u00e4ttning med icke-kontanta medel som erh\u00e5llits av kunden.  Int\u00e4kten/transaktionspriset allokeras i steg fyra ut p\u00e5 de olika prestations\u00e5tagandena i kontraktet om fler \u00e4n ett \u00e5tagande finns. Det allokerade transaktionspriset f\u00f6r varje enskilt \u00e5tagande ska \u00e5terspegla det ers\u00e4ttningsbelopp som f\u00f6retaget f\u00f6rv\u00e4ntar sig ha r\u00e4tt till i utbyte mot \u00f6verf\u00f6ringen av de utlovade varorna eller tj\u00e4nsterna till kunden, baserat p\u00e5 ett relativt frist\u00e5ende f\u00f6rs\u00e4ljningspris. Int\u00e4kt redovisas, i steg fem, n\u00e4r prestations\u00e5tagandet \u00e4r utf\u00f6rt, antingen \u00f6ver tid eller vid en specifik tidpunkt, och n\u00e4r kunden f\u00e5r kontroll \u00f6ver tillg\u00e5ngen. Int\u00e4kten  redovisas \u00f6ver tid n\u00e4r kunden samtidigt erh\u00e5ller och f\u00f6rbrukar de f\u00f6rdelar som tillhandah\u00e5lls genom f\u00f6retagets  prestation, n\u00e4r f\u00f6retagets prestation skapar eller f\u00f6rb\u00e4ttrar en tillg\u00e5ng som kunden kontrollerar eller n\u00e4r f\u00f6retagets prestation inte skapar en tillg\u00e5ng med alternativ anv\u00e4ndning f\u00f6r f\u00f6retaget och f\u00f6retaget dessutom har r\u00e4tt till betalning f\u00f6r hittills utf\u00f6rd prestation. Om ett prestations\u00e5tagande inte uppfylls \u00f6ver tid enligt ovan s\u00e5 uppfyller f\u00f6retaget \u00e5tagandet vid en viss tidpunkt. Det sker vid den tidpunkt som kunden f\u00e5r kontroll \u00f6ver den utlovade tillg\u00e5ngen. Indikatorer f\u00f6r kontroll kan vara att f\u00f6retaget har r\u00e4tt till betalning f\u00f6r tillg\u00e5ngen, kunden har den legala \u00e4gander\u00e4tten till tillg\u00e5ngen, f\u00f6re taget har \u00f6verf\u00f6rt det fysiska innehavet av tillg\u00e5ngen, kunden har de betydande risker och f\u00f6rdelar som \u00e4r f\u00f6r - knippade med \u00e4gandet av tillg\u00e5ngen eller att kunden  har godk\u00e4nt tillg\u00e5ngen. Utgifter f\u00f6r att erh\u00e5lla ett avtal, det vill s\u00e4ga utgifter som f\u00f6retaget inte skulle haft om det inte erh\u00e5llit avtalet, redo- visas som en tillg\u00e5ng endast om f\u00f6retaget f\u00f6rv\u00e4ntar sig att f\u00e5 t\u00e4ckning f\u00f6r de utgifterna. Utgifter f\u00f6r att fullg\u00f6ra ett avtal, som inte faller under n\u00e5gon annan standard \u00e4n IFRS 15, ska redovisas som en tillg\u00e5ng om utgifterna har ett direkt samband med ett avtal eller med ett f\u00f6rv\u00e4n- tat avtal, om utgifterna skapar eller f\u00f6rb\u00e4ttrar resurser som kommer att anv\u00e4ndas f\u00f6r att uppfylla prestations- \u00e5taganden i framtiden och dessutom f\u00f6rv\u00e4ntas \u00e5tervin- nas. Dessa \u201dTillg\u00e5ngar som uppkommer fr\u00e5n utgifter f\u00f6r att erh\u00e5lla eller fullg\u00f6ra ett avtal med kund\u201d ing\u00e5r i posten Avtalstillg\u00e5ngar och redovisas i not 9. I avtalstillg\u00e5ngar och avtalsskulder redovisas nettot av upparbetade int\u00e4kter och fakturerade belopp per projekt. F\u00f6rskottsfakturering sker ofta i byggverksamheten enligt avtal. N\u00e4r fakturering skett redovisas en kundfordran.  F\u00f6rlustkontrakt kostnadsf\u00f6rs direkt och avs\u00e4ttning f\u00f6r f\u00f6rlust g\u00f6rs f\u00f6r \u00e5ter st\u00e5ende arbeten och redovisas enligt IAS 37. Som anges under rubriken \u201dIFRS 8 R\u00f6relsesegment\u201d, sida 126, s\u00e5 till\u00e4mpas i segmentsredovisningen f\u00f6r verk- samhetsgrenarna Bostadsutveckling och Kommersiell fastighetsutveckling en annan princip f\u00f6r fastst\u00e4llelse av tidpunkt f\u00f6r int\u00e4ktsredovisning. Byggverksamheten bygger och renoverar hus, anl\u00e4gg- ningar och infrastruktur. Inom verksamhetsgrenen utf\u00f6rs \u00e4ven uppdrag av servicekarakt\u00e4r, s\u00e5som byggservice, drift och underh\u00e5ll. Inom denna verksamhet \u00e4r kunderna b\u00e5de best\u00e4llare fr\u00e5n den offentliga sektorn och den privata. Kombination av avtal \u00e4r s\u00e4llan aktuellt, men avtal- s\u00e4ndringar, s\u00e5som till\u00e4ggsbest\u00e4llningar, \u00e4r vanligt f\u00f6rekommande. I de flesta fall \u00e4r tillagda varor och tj\u00e4nster inte distinkta och d\u00e4rf\u00f6r utg\u00f6r de en del av ett enda prestations\u00e5tagande som delvis \u00e4r uppfyllt vid tidpunkten f\u00f6r avtals\u00e4ndringen och redovisas som om den vore en del  av det befintliga avtalet. Oftast \u00e4r avtalen inom denna verksamhet av det  slaget att endast ett prestations\u00e5tagande identifieras. Byggverksamhetens prestations\u00e5taganden \u00e4r entreprenad- uppdrag eller service\u00e5tagande, exempelvis upp f\u00f6rande av byggnad p\u00e5 kundens mark respektive underh\u00e5ll av befintliga anl\u00e4ggningar s\u00e5som v\u00e4gar. Om ett avtal inneb\u00e4r verksamhet i olika geografiska l\u00e4gen, i olika tidsperioder eller har olika riskexponering kan identifiering av flera prestations\u00e5taganden f\u00f6rekomma. Om r\u00e4tt till r\u00f6rlig ers\u00e4ttning finns, till exempel avtal om inci- tament, d\u00e5 beaktas det till den del det \u00e4r h\u00f6gst osannolikt att beloppet kan komma att \u00e5terf\u00f6ras vid ett senare tillf\u00e4lle. Inom byggverksamheten redovisas int\u00e4kterna \u00f6ver tid, d\u00e5 kunden erh\u00e5ller och f\u00f6rbrukar samtidigt de f\u00f6rdelar som tillhandah\u00e5lls genom f\u00f6retagets serviceprestation eller d\u00e5 Skanska skapar eller f\u00f6rb\u00e4ttrar en tillg\u00e5ng som kunden kontrollerar. Int\u00e4kterna redovisas \u00f6ver tid p\u00e5 basis av f\u00f6retagets kostna- der per respektive m\u00e4ttillf\u00e4lle i f\u00f6rh\u00e5llande till totala f\u00f6rv\u00e4n- tade kostnader f\u00f6r uppfyllande av prestations\u00e5tagandet. Verksamhetsgrenen Bostadsutveckling utvecklar och s\u00e4ljer nya bost\u00e4der och hyresbost\u00e4der. Kunderna utg\u00f6rs huvud- sakligen av privatpersoner. Till grund f\u00f6r redovisningen finns oftast ett avtal om f\u00f6rs\u00e4ljning av en specifik enhet, till exempel en bostadsr\u00e4ttsl\u00e4genhet. Avtals\u00e4ndringar f\u00f6re- kommer s\u00e4llan men inkluderas i s\u00e5 fall i det ursprungliga avtalet. Inom Bostadsutveckling \u00e4r Skanskas \u00e5tagande \u00f6verl\u00e4m- nande av en inflyttningsklar bostad. Transaktionspriset \u00e4r ett fast pris enligt avtal. Int\u00e4kt redovisas vid den tidpunkt d\u00e5 nycklarna till bostaden \u00f6verl\u00e4mnas till respektive bostadsk\u00f6pare, det vill s\u00e4ga d\u00e5 bostadsk\u00f6paren f\u00e5r tilltr\u00e4de till sin bostad, vilket bed\u00f6ms vara den tidpunkt d\u00e5 kunden erh\u00e5ller kontroll \u00f6ver bostaden. Denna redovisning grundar sig p\u00e5 att Skanska inte bed\u00f6ms ha r\u00e4tt till full betalning f\u00f6rr\u00e4n vid uppfyllande av sitt \u00e5tagande. \u00c4ven om viss f\u00f6rskottsbetalning sker av k\u00f6paren s\u00e5 har inte Skanska r\u00e4tt till full ers\u00e4ttning f\u00f6r utf\u00f6rt arbete som uppn\u00e5tts till dato under hela avtalets l\u00f6ptid. Detta beror p\u00e5 att avtalen inneh\u00e5ller klausuler som g\u00f6r att bostadsk\u00f6paren i vissa situationer kan fr\u00e5ntr\u00e4da avtalet under byggnationen utan att ers\u00e4tta Skanska p\u00e5 det s\u00e4tt som kr\u00e4vs f\u00f6r redovisning av int\u00e4kter \u00f6ver tid. Skanska initierar och ing\u00e5r avtal med nybildade svenska bostadsr\u00e4tts f\u00f6reningar eller finska bostadsaktiebolag avseende uppf\u00f6rande av bost\u00e4der. Villkoren i dessa avtal \u00e4r s\u00e5dana att Skanska har ett best\u00e4mmande inflytande och d\u00e4rmed konsoliderar bostadsr\u00e4ttsf\u00f6reningarna och bostadsaktiebolagen under byggtiden och fram till slutkun- dens tilltr\u00e4de, d\u00e5 Skanska inte l\u00e4ngre har best\u00e4mmande inflytande. Bost\u00e4der som inte \u00e4nnu tilltr\u00e4tts redo visas som oms\u00e4ttningsfastighet. Inom Kommersiell fastighetsutveckling initierar, utvecklar, hyr ut och s\u00e4ljer Skanska investeringsobjekt i form av kommersiella fastigheter till fastighetsinvesterare. Inom denna verksamhetsgren best\u00e5r \u00e5tagandet gentemot kund (fastighetsinvesteraren) av att leverera ett investeringsobjekt i form av en kommersiell fastighet oftast med hyresg\u00e4ster. Om \u00e4gander\u00e4tten \u00f6verg\u00e5r f\u00f6re p\u00e5b\u00f6rjad byggnationen s\u00e5 \u00e4r det ett eget prestations\u00e5tagande med f\u00f6ljd att entreprenaduppdraget blir ett eget \u00e5tagande inom verksamhetsgrenen byggverksamhet. Utvecklingen av kommersiella projekt \u00e4r en kontinuerlig process i flera tydligt definierade faser. Den genomsnittliga utvecklingscykeln fr\u00e5n id\u00e9 till slut f\u00f6rande \u00e4r 5\u20137 \u00e5r. F\u00f6rs\u00e4ljning sker normalt i slutet av utvecklingscykeln det vill s\u00e4ga n\u00e4r projekt \u00e4r f\u00e4rdigst\u00e4llt. Prestations\u00e5tagandet \u00e4r att leverera en f\u00e4rdig exploaterad fastighet som hos kunden normalt blir ett investeringsobjekt. Kombination av avtal f\u00f6rekommer s\u00e4llan. I vissa avtal f\u00f6rekommer \u00e4ven \u00e5taganden om att Skanska ska vara behj\u00e4lplig med uthyrning av fastigheten, vilket d\u00e5 bed\u00f6ms vara ett separat prestations\u00e5tagande. Transaktionspriset \u00e4r normalt ett fast pris enligt avtal. N\u00e4r avtal om f\u00f6rs\u00e4ljning av fastighet ing\u00e5tts med kund f\u00f6religger ingen alternativ anv\u00e4ndning f\u00f6r fastigheten. Om Skanska har r\u00e4tt till betalning f\u00f6r vid var tid utf\u00f6rt arbete beror p\u00e5 avtalsvillkoren och g\u00e4llande lagstiftning. Skanskas bed\u00f6mning \u00e4r dock att f\u00f6retaget vanligtvis har denna r\u00e4tt till full betalning f\u00f6rst vid uppfyllandet av \u00e5tagandet. Innan detta har Skanska normalt bara r\u00e4tt till skade st\u00e5nd som inte motsvarar nedlagda kostnader. Int\u00e4kten redovisas d\u00e4rf\u00f6r normalt vid den tidpunkt d\u00e5 fastigheten \u00f6vertas av kunden. F\u00f6rs\u00e4ljning av fastigheter genom avyttring av bolag \u00e4r bed\u00f6mda att redovisas enligt IFRS 15 och inte som avyttrat bolag enligt IFRS 10, d\u00e5 avyttringen avser tillg\u00e5ng och ej verksamhet/r\u00f6relse. Inom F\u00f6rvaltningsfastigheter innehar Skanska fastigheter f\u00f6r att generera hyresint\u00e4kter och v\u00e4rdestegring. N\u00e4r avtal om uthyrning ing\u00e5tts med hyresg\u00e4st bed\u00f6ms dessa i all v\u00e4sentlighet inneh\u00e5lla leasingkomponenter och hyres- int\u00e4kter redovisas enligt IFRS 16. I de fall Skanska \u00e4ven vidarefakturerar service \u00e5t hyresg\u00e4sten best\u00e5r avtalen \u00e4ven av distinkta icke-leasingkomponenter. Detta inneb\u00e4r att ers\u00e4ttningen redovisas enligt reglerna i IFRS 15. I OPS-portf\u00f6ljen ing\u00e5r utveckling av sjukhus,  flygplatser, v\u00e4gar och annan n\u00f6dv\u00e4ndig samh\u00e4llsstruktur. Redo- visningen av dessa projekt f\u00f6ljer IFRIC 12 Avtal om ekono- miska eller samh\u00e4lleliga tj\u00e4nster, som i sin tur redovisar int\u00e4kter enligt IFRS 15. IFRS 16 Leasingavtal Skanska som leasetagare Leasingavtal, med undantag av korta (under 12 m\u00e5nader) och mindre leasing avtal, redovisas i Rapport \u00f6ver finansiell st\u00e4llning som nyttjander\u00e4tter till materiella anl\u00e4ggnings- tillg\u00e5ngar, nyttjander\u00e4tter till oms\u00e4ttningsfastig heter samt r\u00e4nteb\u00e4rande leasingskulder. Ett avtal \u00e4r ett leasingavtal om avtalet \u00f6verl\u00e5ter r\u00e4tten att under en viss period best\u00e4mma \u00f6ver anv\u00e4ndningen av en identifierad tillg\u00e5ng i utbyte mot ers\u00e4ttning. Icke-leasing komponenter i ett avtal, som till exempel service kostnad, s\u00e4rskiljs och ing\u00e5r inte i ber\u00e4kningen av v\u00e4rdet p\u00e5 nyttjande r\u00e4tten n\u00e4r det \u00e4r m\u00f6jligt att urskilja s\u00e5dan kostnad. Avtal med underentrepren\u00f6rer anses oftast vara  serviceavtal d\u00e5 det \u00e4r en tj\u00e4nst som Skanska  efterfr\u00e5gar och avtalet inte ger Skanska kontroll \u00f6ver en specifik tillg\u00e5ng. Hyra av tornkranar och byggst\u00e4llningar som p\u00e5 st\u00f6rre byggprojekt normalt f\u00f6rhyrs f\u00f6r en l\u00e4ngre tid redo visas som leasing. Vid bed\u00f6mning om huruvida en tillg\u00e5ng \u00e4r av l\u00e5gt v\u00e4rde l\u00e4ggs tillg\u00e5ngen samman med tillg\u00e5ngar som den \u00e4r starkt beroende av, eller samman kopplade med. N\u00e4r tillg\u00e5ngen kan bytas ut av leverant\u00f6ren och det \u00e4r praktiskt m\u00f6jligt att g\u00f6ra det anses det inte f\u00f6religga ett leasingavtal d\u00e5 Skanska inte har kontroll \u00f6ver den specifika tillg\u00e5ngen. Leasingperioden \u00e4r den icke upps\u00e4gningsbara leasing- perioden d\u00e4r h\u00e4nsyn tas till m\u00f6jligheten till f\u00f6rl\u00e4ngning eller upps\u00e4gning av avtalet och hur rimligt s\u00e4kert det \u00e4r att den m\u00f6jligheten kommer att utnyttjas. Nyttjander\u00e4tter till oms\u00e4ttningsfastigheter d\u00e4r det \u00e4r praxis att f\u00f6rl\u00e4ngning alltid sker, ses som eviga nyttjander\u00e4tter och leasingperio- den \u00e4r d\u00e5 satt till 100 \u00e5r. Nyttjander\u00e4tter till materiella anl\u00e4ggningstillg\u00e5ngar skrivs av under leasing perioden, s\u00e5tillvida det inte avser nyttjande r\u00e4tter till mark p\u00e5 evig tid som inte skrivs av alls, d\u00e5 \u00e5terstoden av leasingperioden alltid \u00e4r konstant 100 \u00e5r. Nyttjander\u00e4tter till oms\u00e4ttningsfastigheter, b\u00e5de s\u00e5dana som bed\u00f6ms som eviga och s\u00e5dana med best\u00e4md leasing period, skrivs inte av alls, d\u00e5 de f\u00f6ljer redovisning enligt IAS 2. Vid betalning av leasingkostnaden f\u00f6rdelas avgiften  mellan r\u00e4ntekostnad och amortering p\u00e5 den utest\u00e5ende skulden. Vid betalning av s\u00e5dana nyttjander\u00e4tter d\u00e4r avskrivning inte sker, s\u00e5 redovisas avgiften som r\u00e4nte kostnad i sin helhet, eftersom skulden \u00e4r of\u00f6r\u00e4ndrad som angetts tidigare. R\u00e4ntekostnaden aktiveras under bygg tiden vid nyttjander\u00e4tter till oms\u00e4ttningsfastigheter. Vid \u201dsale-and-leaseback-transaktioner\u201d redovisar s\u00e4ljaren vinst f\u00f6r enbart de r\u00e4ttigheter som har \u00f6verf\u00f6rts till k\u00f6paren och en nyttjander\u00e4tt till de r\u00e4ttigheter som bibeh\u00e5lls. Skanska som leasegivare Skanska hyr ut lokaler fr\u00e4mst genom operationella leasing avtal. Erh\u00e5llna leasingbetalningar f\u00f6r dessa avtal redovisas som int\u00e4kt linj\u00e4rt \u00f6ver avtalsperioden. Leasing genom uthyrning av fastigheter bedrivs huvud- sakligen inom F\u00f6rvaltningsfastigheter och Kommersiell Fastighetsutveckling. IAS 16 Materiella anl\u00e4ggningstillg\u00e5ngar Materiella anl\u00e4ggningstillg\u00e5ngar redovisas som tillg\u00e5ng om det \u00e4r sannolikt att framtida ekonomiska f\u00f6rdelar kommer att komma koncernen till del och anskaffnings- v\u00e4rdet f\u00f6r tillg\u00e5ngen kan ber\u00e4knas p\u00e5 ett tillf\u00f6rlitligt s\u00e4tt. Materiella anl\u00e4ggningstillg\u00e5ngar upptas till anskaffnings - kostnad efter avdrag f\u00f6r ackumulerade avskrivningar och eventuella nedskrivningar. I anskaffningsv\u00e4rdet ing\u00e5r ink\u00f6pspriset samt kostnader direkt h\u00e4nf\u00f6rbara till tillg\u00e5ngen f\u00f6r att bringa den p\u00e5 plats och i skick f\u00f6r att utnyttjas i enlighet med syftet med anskaffningen. Exempel p\u00e5 direkt h\u00e4nf\u00f6rbara kostnader som ing\u00e5r i anskaffningsv\u00e4rdet \u00e4r kostnader f\u00f6r leverans och hantering, installation, lagfarter, konsulttj\u00e4nster och juristtj\u00e4nster. L\u00e5nekostnader ing\u00e5r i anskaffningsv\u00e4rdet f\u00f6r egentillverkade anl\u00e4ggningstillg\u00e5ngar. Nedskrivningar sker enligt IAS 36. Anskaffningsv\u00e4rdet f\u00f6r egentillverkade anl\u00e4ggnings- tillg\u00e5ngar inkluderar utgifter f\u00f6r material, utgifter f\u00f6r ers\u00e4ttningar till anst\u00e4llda, och om till\u00e4mpligt andra tillverkningsomkostnader som anses vara h\u00e4nf\u00f6rbara till anl\u00e4ggningstillg\u00e5ngen. Tillkommande utgifter l\u00e4ggs till anskaffningsv\u00e4rdet endast om det \u00e4r sannolikt att de framtida ekonomiska f\u00f6rdelarna som \u00e4r f\u00f6rknippade med tillg\u00e5ngen kommer att komma koncernen till del och anskaffningsv\u00e4rdet kan ber\u00e4knas p\u00e5 ett tillf\u00f6rlitligt s\u00e4tt. Alla andra tillkom- mande utgifter redovisas som kostnad i den period de uppkommer. Avg\u00f6rande f\u00f6r bed\u00f6mningen n\u00e4r en tillkommande utgift l\u00e4ggs till anskaffningsv\u00e4rdet \u00e4r om utgiften avser  utbyten av identifierade komponenter, eller delar d\u00e4rav, varvid s\u00e5dana utgifter aktiveras. \u00c4ven i de fall ny komponent tillf\u00f6rts l\u00e4ggs utgiften till anskaffningsv\u00e4rdet. Eventuella oavskrivna redovisade v\u00e4rden p\u00e5 utbytta komponenter, eller delar av komponenter, utrangeras och kostnadsf\u00f6res i samband med utbytet. Om den borttagna komponentens anskaffningsv\u00e4rde ej direkt kan best\u00e4mmas ber\u00e4knas anskaffningsv\u00e4rdet som den nya komponentens anskaff- ningsv\u00e4rde justerat med l\u00e4mpligt prisindex f\u00f6r att beakta \u00e4ndringar av penningv\u00e4rdet. Reparationer kostnadsf\u00f6rs l\u00f6pande.  Materiella anl\u00e4ggningstillg\u00e5ngar som best\u00e5r av delar med olika nyttjandeperioder behandlas som  separata komponenter av materiella anl\u00e4ggningstillg\u00e5ngar. Avskrivningar sker linj\u00e4rt efter ber\u00e4knad nyttjandeperiod, eller efter nyttjandegrad, med beaktande av eventuellt restv\u00e4rde vid periodens slut. Kontorsbyggnader delas upp p\u00e5 grundl\u00e4ggning och stomme, avskrivningstid 50 \u00e5r, installationer, avskrivningstid 35 \u00e5r, och icke-b\u00e4rande delar, avskrivnings tid 15 \u00e5r. Generellt g\u00e4ller att industri- byggnader skrivs av under 20 \u00e5r utan uppdelning p\u00e5 olika delar. Kross- och asfaltverk samt betongstationer skrivs av under 10 till 25 \u00e5r beroende p\u00e5 skicket vid anskaffningen och utan uppdelning p\u00e5 olika delar. F\u00f6r andra bygg nader och utrustning sker uppdelning p\u00e5 olika komponenter endast om v\u00e4sentliga komponenter med avvikande nytto- period kan identifieras. F\u00f6r andra maskiner och inventarier \u00e4r avskrivningstiden normalt mellan 3 och 10 \u00e5r. Inventarier av mindre v\u00e4rde kostnadsf\u00f6rs direkt. Grus- och bergt\u00e4kter avskrivs i takt med substansuttagen. F\u00f6r mark sker ingen avskrivning. Bed\u00f6mning av en tillg\u00e5ngs restv\u00e4rde och nyttjandeperiod g\u00f6rs \u00e5rligen. Det redovisade v\u00e4rdet f\u00f6r en materiell anl\u00e4ggningstillg\u00e5ng tas bort ur rapport \u00f6ver finansiell st\u00e4llning vid utrangering eller avyttring eller n\u00e4r inga framtida ekonomiska f\u00f6rdelar v\u00e4ntas fr\u00e5n anv\u00e4ndning eller avyttring av tillg\u00e5ngen. IAS 38 Immateriella tillg\u00e5ngar I denna redovisningsstandard behandlas immateriella tillg\u00e5ngar. Goodwill som uppst\u00e5r vid f\u00f6rv\u00e4rv av f\u00f6retag redovisas enligt reglerna i IFRS 3. En immateriell tillg\u00e5ng \u00e4r en identifierbar icke-monet\u00e4r tillg\u00e5ng utan fysisk substans och som anv\u00e4nds f\u00f6r produktion eller tillhandah\u00e5llande av varor eller tj\u00e4nster eller f\u00f6r uthyrning och administration. F\u00f6r att redovisas som tillg\u00e5ng kr\u00e4vs b\u00e5de att det \u00e4r sannolikt att framtida ekonomiska f\u00f6rdelar som kan h\u00e4nf\u00f6ras till tillg\u00e5ngen kommer att  tillf\u00f6ras f\u00f6retaget och att anskaffningsv\u00e4rdet kan ber\u00e4knas p\u00e5 ett tillf\u00f6rlitligt s\u00e4tt. H\u00e4rvid \u00e4r s\u00e4rskilt att m\u00e4rka att utgifter som kostnadsf\u00f6rts direkt i tidigare hel- eller del\u00e5rsbokslut ej senare kan tas upp som tillg\u00e5ng. Kostnader f\u00f6r forskning redovisas i resultatr\u00e4kningen n\u00e4r de uppst\u00e5r. Utvecklingskostnader, som \u00e4r kostnader f\u00f6r konstruktion av nytt eller f\u00f6rb\u00e4ttrat material, konstruktioner, produkter, processer, system och tj\u00e4nster genom till\u00e4mp- ning av forskningsresultat eller annan kunskap, redovisas som tillg\u00e5ngar om det \u00e4r troligt att tillg\u00e5ngen kommer att generera framtida int\u00e4kter. Andra utvecklingskostnader kostnadsf\u00f6rs direkt. Kostnader f\u00f6r l\u00f6pande underh\u00e5ll och modifieringar av existerande produkter, processer och system redovisas inte som utvecklings kostnader. Ej heller redovisas som utvecklingskostnader arbeten som utf\u00f6rs  p\u00e5 uppdrag av best\u00e4llare.  Andra immateriella anl\u00e4ggningstillg\u00e5ngar \u00e4n goodwill upptas till anskaffningskostnad minus ackumulerade avskrivningar och nedskrivningar. Nedskrivningar sker enligt IAS 36. Avskrivningar redovisas i resultatr\u00e4kningen linj\u00e4rt, eller efter nyttjandegrad, \u00f6ver immateriella tillg\u00e5ngars  nyttjandeperioder, s\u00e5vida nyttjandeperiod kan best\u00e4mmas. Eventuellt restv\u00e4rde vid periodens slut beaktas. F\u00f6rv\u00e4rvade kundkontrakt skrivs av i takt med upp arbetning och patent skrivs av p\u00e5 tio \u00e5r. Investeringar i st\u00f6rre datasystem skrivs av under h\u00f6gst sju \u00e5r. Tillkommande utgifter f\u00f6r aktiverade immateriella tillg\u00e5ngar redovisas som en tillg\u00e5ng endast d\u00e5 de \u00f6kar de framtida ekonomiska f\u00f6rdelarna f\u00f6r den specifika tillg\u00e5ngen till vilka de h\u00e4nf\u00f6r sig. IAS 36 Nedskrivningar F\u00f6r tillg\u00e5ngar som omfattas av IAS 36 bed\u00f6ms det vid varje balansdag om det finns indikation p\u00e5 nedskrivningsbehov. F\u00f6r undantagna tillg\u00e5ngar, som exempelvis varulager (inklusive oms\u00e4ttningsfastigheter), tillg\u00e5ngar som uppkommer d\u00e5 entreprenaduppdrag utf\u00f6rs och finansiella tillg\u00e5ngar som omfattas av till\u00e4mpningsomr\u00e5det IFRS 9 pr\u00f6vas v\u00e4rderingen enligt respektive redovisningsstandard. Nedskrivningarna best\u00e4ms efter tillg\u00e5ngarnas \u00e5tervinnings v\u00e4rde, som utg\u00f6rs av det h\u00f6gsta av verkligt v\u00e4rde minus f\u00f6rs\u00e4ljningskostnader j\u00e4mf\u00f6rt med  nyttjandev\u00e4rdet. Vid ber\u00e4kning av nyttjandev\u00e4rdet diskon- teras framtida kassafl\u00f6den med en diskonteringsfaktor som beaktar riskfri r\u00e4nta och den risk som f\u00f6rknippas med tillg\u00e5ngen. Ber\u00e4knat restv\u00e4rde vid slutet av nyttjan- deperioden ing\u00e5r i nyttjandev\u00e4rdet. F\u00f6r en tillg\u00e5ng som inte genererar kassafl\u00f6den som \u00e4r v\u00e4sentligen oberoende av andra tillg\u00e5ngar s\u00e5 ber\u00e4knas \u00e5tervinningsv\u00e4rdet f\u00f6r den kassagenererande enhet till vilken tillg\u00e5ngen h\u00f6r. En kassagenererande enhet \u00e4r den minsta grupp av tillg\u00e5ngar som ger upphov till l\u00f6pande inbetalningar oberoende av andra tillg\u00e5ngar eller grupper av tillg\u00e5ngar. F\u00f6r goodwill \u00e4r kassagenererande enhet i huvudsak lika med koncernens aff\u00e4rsenhet eller annan till moderbolaget rapporterande enhet. Om aff\u00e4rsenheten best\u00e5r av flera verksamhetsgre- nar \u00e4r den kassagenererande enheten ej st\u00f6rre \u00e4n den identifierade verksamhetsgrenen dit goodwill allokerats. Undantagna fr\u00e5n huvudregeln \u00e4r verksamheter som inte \u00e4r integrerade i aff\u00e4rsenhetens \u00f6vriga verksamhet. Inom Byggverksamhet och Bostadsutveckling baseras \u00e5tervinningsv\u00e4rdet f\u00f6r goodwill p\u00e5 nyttjandev\u00e4rdet, som ber\u00e4knas genom diskontering av f\u00f6rv\u00e4ntade framtida kassa fl\u00f6den. Diskonteringsfaktorn \u00e4r den f\u00f6r verksamheten g\u00e4llande WACC-r\u00e4ntan (v\u00e4gd genomsnittlig kostnad f\u00f6r l\u00e5nat och eget kapital). Se not 18. Nedskrivning av tillg\u00e5ngar h\u00e4nf\u00f6rliga till en kassagene- rerande enhet f\u00f6rdelas i f\u00f6rsta hand till goodwill. D\u00e4refter g\u00f6rs en proportionell nedskrivning av \u00f6vriga tillg\u00e5ngar som ing\u00e5r i enheten. Nedskrivningar p\u00e5 goodwill \u00e5terf\u00f6rs ej. En nedskrivning avseende goodwill som gjorts i en tidigare del\u00e5rsrapport \u00e5terf\u00f6rs inte i en senare hel\u00e5rsrapport eller del\u00e5rsrapport. Nedskrivningar p\u00e5 andra tillg\u00e5ngar \u00e5terf\u00f6rs om det har skett en f\u00f6r\u00e4ndring i de antaganden som l\u00e5g till grund f\u00f6r ber\u00e4kningen av \u00e5tervinningsv\u00e4rdet. En nedskrivning \u00e5terf\u00f6rs endast i den utstr\u00e4ckning tillg\u00e5ngens redovisade v\u00e4rde efter \u00e5terf\u00f6ring inte \u00f6verstiger det redovisade v\u00e4rde som tillg\u00e5ngen skulle ha haft om n\u00e5gon nedskrivning inte hade gjorts, med beaktande av de avskrivningar som d\u00e5 skulle ha gjorts . IAS 23 L\u00e5nekostnader Aktivering av l\u00e5nekostnader sker under f\u00f6ruts\u00e4ttningen att det \u00e4r troligt att de kommer att leda till framtida  ekonomiska f\u00f6rdelar och kostnaderna kan m\u00e4tas p\u00e5 ett tillf\u00f6rlitligt s\u00e4tt. Generellt g\u00e4ller att aktivering av l\u00e5nekostnader begr\u00e4nsas till tillg\u00e5ngar som tar betydande tid i anspr\u00e5k f\u00f6r f\u00e4rdigst\u00e4llande, vilket f\u00f6r koncernens del inneb\u00e4r att aktiveringen i f\u00f6rsta hand omfattar upp f\u00f6rande av oms\u00e4ttningsfastigheter och fastigheter f\u00f6r den egna verksamheten (anl\u00e4ggningsfastigheter). Aktivering sker n\u00e4r utgifter som ing\u00e5r i anskaffningsv\u00e4rdet uppkommit och aktiviteter f\u00f6r att f\u00e4rdigst\u00e4lla byggnaden  p\u00e5b\u00f6rjats. Aktiveringen upph\u00f6r n\u00e4r byggnaden \u00e4r f\u00e4rdigst\u00e4lld. L\u00e5nekostnader under tid n\u00e4r arbetet med att f\u00e4rdigst\u00e4lla byggnaden \u00e4r avbrutet under l\u00e4ngre tid aktiveras ej. Om s\u00e4rskild upp l\u00e5ning har skett f\u00f6r projektet anv\u00e4nds den  faktiska l\u00e5nekostnaden. I andra fall ber\u00e4knas  l\u00e5nekostnaden utifr\u00e5n koncernens uppl\u00e5ningskostnad . IAS 12 Inkomstskatter Inkomstskatter utg\u00f6rs av aktuell skatt och uppskjuten skatt. Inkomstskatter redovisas i resultatr\u00e4kningen utom d\u00e5 underliggande transaktion redovisas bland \u00f6vrigt totalresultat varvid tillh\u00f6rande skatteeffekt ocks\u00e5 redovisas d\u00e4r. Aktuell skatt \u00e4r skatt som skall betalas eller erh\u00e5llas avseende aktuellt \u00e5r, med till\u00e4mpning av de skattesatser som \u00e4r beslutade eller i praktiken beslutade per balans- dagen, hit h\u00f6r \u00e4ven justering av aktuell skatt h\u00e4nf\u00f6rlig till tidigare perioder. Uppskjuten skatt ber\u00e4knas enligt balansr\u00e4kningsmetoden med utg\u00e5ngspunkt i tempor\u00e4ra skillnader mellan redo- visade och skattem\u00e4ssiga v\u00e4rden p\u00e5 tillg\u00e5ngar och skulder. Beloppen ber\u00e4knas efter hur de tempor\u00e4ra skillnaderna f\u00f6rv\u00e4ntas bli utj\u00e4mnade och med till\u00e4mpning av de skatte- satser och skatteregler som \u00e4r beslutade eller aviserade per balansdagen. F\u00f6ljande tempor\u00e4ra skillnader beaktas inte; f\u00f6r tempor\u00e4r skillnad som uppkommit vid f\u00f6rsta redo- visningen av goodwill, f\u00f6rsta redovisningen av tillg\u00e5ngar och skulder som inte \u00e4r r\u00f6relsef\u00f6rv\u00e4rv och vid tidpunkten f\u00f6r transaktionen inte p\u00e5verkar vare sig redovisat eller skattepliktigt resultat, vidare beaktas inte heller tempor\u00e4ra skillnader h\u00e4nf\u00f6rliga till andelar i dotter- och intressef\u00f6re- tag som inte f\u00f6rv\u00e4ntas bli \u00e5terf\u00f6rda inom \u00f6versk\u00e5dlig tid. Kvittning av uppskjutna skattefordringar mot uppskjutna skatteskulder sker n\u00e4r det finns r\u00e4tt att utj\u00e4mna aktuella skatter mellan f\u00f6retagen. Uppskjutna skattefordringar avseende avdragsgilla tempor\u00e4ra skillnader och underskottsavdrag redovisas endast i den m\u00e5n det \u00e4r sannolikt att dessa kommer att kunna utnyttjas. V\u00e4rdet p\u00e5 uppskjutna skattefordringar reduceras n\u00e4r det inte l\u00e4ngre bed\u00f6ms sannolikt att de kan utnyttjas. IAS 2 Varulager F\u00f6rutom sedvanligt varulager omfattas koncernens oms\u00e4ttningsfastigheter av denna redovisningsstandard. S\u00e5v\u00e4l oms\u00e4ttningsfastigheter som lager av varor v\u00e4rde- ras post f\u00f6r post enligt l\u00e4gsta v\u00e4rdets princip, som inne- b\u00e4r att en fastighet eller varupost tas upp till det l\u00e4gsta av anskaffningskostnaden och nettof\u00f6rs\u00e4ljningsv\u00e4rdet. Nettof\u00f6rs\u00e4ljningsv\u00e4rdet \u00e4r det uppskattade f\u00f6rs\u00e4ljnings- priset i den l\u00f6pande verksamheten, efter avdrag f\u00f6r upp- skattade kostnader f\u00f6r f\u00e4rdigst\u00e4llande och f\u00f6r att \u00e5stad- komma en f\u00f6rs\u00e4ljning . Anskaffningsv\u00e4rdet f\u00f6r varulager, d\u00e5 v\u00e4rdering post f\u00f6r post ej kan till\u00e4mpas, ber\u00e4knas genom till\u00e4mpning av f\u00f6rst in, f\u00f6rst ut-metoden (FIFU) och inkluderar utgifter som uppkommit vid f\u00f6rv\u00e4rvet av lagertillg\u00e5ngarna och transport av dem till deras nuvarande plats och skick.  F\u00f6r tillverkade varor inkluderar anskaffningsv\u00e4rdet en rimlig andel av indirekta kostnader baserad p\u00e5 normalt kapacitetsutnyttjande. \u00c4nnu ej inbyggt material p\u00e5 bygg- arbetsplatser redovisas inte som lager utan redovisas som projektkostnader. Med undantag f\u00f6r fastigheter som anv\u00e4nds i den egna r\u00f6relsen redovisas koncernens fastighetsinnehav som oms\u00e4ttningstillg\u00e5ngar, d\u00e5 innehavet innefattas i  koncernens verksamhetscykel. Verksamhetscykeln f\u00f6r oms\u00e4ttningsfastigheter uppg\u00e5r till cirka 3\u20135 \u00e5r.  F\u00f6rv\u00e4rv av fastighet bokas i sin helhet upp f\u00f6rst n\u00e4r den juridiska \u00e4gande r\u00e4tten \u00f6verf\u00f6rs vilket normalt sker vid till- tr\u00e4det. Fastighetsf\u00f6rv\u00e4rv genom k\u00f6p av fastighets\u00e4gande f\u00f6retag redovisas n\u00e4r aktierna tilltr\u00e4tts av Skanska. Oms\u00e4ttningsfastigheterna delas upp p\u00e5 Kommersiell  fastighetsutveckling och Bostadsutveckling. Uppdelning sker ocks\u00e5 mellan Exploateringsfastigheter, Fastigheter under uppf\u00f6rande och F\u00e4rdigst\u00e4llda fastigheter. I not 22 l\u00e4mnas information om dessa fastigheter. Fastigheter, s\u00e5v\u00e4l f\u00e4rdigst\u00e4llda som under uppf\u00f6rande, \u00e4r f\u00f6re nedskrivningar v\u00e4rderade till direkt nedlagda kost- nader, sk\u00e4lig andel av indirekta kostnader samt r\u00e4nte- kostnader under byggtiden. Information om marknads- v\u00e4rdering av fastigheter finns i not 44. Uppgifter om sedvanligt lager av varor finns i not 23. IAS 37 Avs\u00e4ttningar, eventualf\u00f6rpliktelser och eventualtillg\u00e5ngar Avs\u00e4ttningar En avs\u00e4ttning redovisas n\u00e4r koncernen har en legal eller informell f\u00f6rpliktelse som en f\u00f6ljd av en intr\u00e4ffad h\u00e4ndelse, och det \u00e4r troligt att ett utfl\u00f6de av ekonomiska resurser kommer att kr\u00e4vas f\u00f6r att reglera f\u00f6rpliktelsen samt en  tillf\u00f6rlitlig uppskattning av beloppet kan g\u00f6ras. Avs\u00e4ttning g\u00f6rs f\u00f6r framtida kostnader p\u00e5 grund av garanti \u00e5taganden enligt entreprenadkontrakt, som inne- b\u00e4r skyldighet f\u00f6r entrepren\u00f6ren att \u00e5tg\u00e4rda fel och brister som uppt\u00e4cks inom en viss tid efter att entreprenaden \u00f6verl\u00e4mnats till best\u00e4llaren. S\u00e5dana \u00e5taganden kan \u00e4ven f\u00f6religga enligt lag. F\u00f6rlustkontrakt redovisas som en avs\u00e4ttning f\u00f6r ej upp- arbetad del. Avs\u00e4ttning sker f\u00f6r tvister avseende avslutade projekt om det bed\u00f6ms som troligt att tvisten kommer att medf\u00f6ra ett utfl\u00f6de av resurser fr\u00e5n koncernen. Avs\u00e4ttning f\u00f6r omstruktureringskostnader redovisas n\u00e4r en detaljerad omstruktureringsplan har fastst\u00e4llts och omstruktureringen antingen har p\u00e5b\u00f6rjats eller annonse- rats offentligt. Vid kapitalandelsredovisning av andelar i joint ventures och intressef\u00f6retag sker avs\u00e4ttning n\u00e4r f\u00f6rlust \u00f6verstiger redovisat v\u00e4rde p\u00e5 andelen och koncernen har \u00e5taganden att tillskjuta medel. Eventualf\u00f6rpliktelser Eventualf\u00f6rpliktelser \u00e4r m\u00f6jliga \u00e5taganden som h\u00e4rr\u00f6r fr\u00e5n intr\u00e4ffade h\u00e4ndelser och vars f\u00f6rekomst bekr\u00e4ftas endast av att en eller flera framtida h\u00e4ndelser, som inte helt ligger inom f\u00f6retagets kontroll, intr\u00e4ffar eller uteblir. Som eventualf\u00f6rpliktelse redovisas ocks\u00e5 \u00e5taganden som h\u00e4rr\u00f6r fr\u00e5n intr\u00e4ffade h\u00e4ndelser, men som inte redovisas som skuld p\u00e5 grund av att det inte \u00e4r troligt att ett utfl\u00f6de av resurser kommer att kr\u00e4vas f\u00f6r att reglera \u00e5tagandet eller storleken p\u00e5 \u00e5tagandet inte kan ber\u00e4knas med till- r\u00e4cklig tillf\u00f6rlitlighet. Fullg\u00f6randegarantier medtas beloppsm\u00e4ssigt tills entre- prenaden \u00f6verl\u00e4mnats till best\u00e4llaren, vilket normalt sker vid godk\u00e4nd slutbesiktning. Om garantin t\u00e4cker hela eller st\u00f6rre delen av kontraktssumman ber\u00e4knas beloppet f\u00f6r eventualf\u00f6rpliktelsen till kontraktssumman med avdrag f\u00f6r v\u00e4rdet av utf\u00f6rd del. I de fall garantin endast t\u00e4cker en mindre del av kontraktssumman upptas garantibelop- pet till of\u00f6r\u00e4ndrat belopp fram till dess att entreprenaden \u00f6verl\u00e4mnats till best\u00e4llaren. Garantibeloppet  reduceras inte genom kvittning mot \u00e4nnu ej erh\u00e5llen ers\u00e4ttning fr\u00e5n best\u00e4llaren. Likaledes beaktas ej heller garantier som erh\u00e5llits fr\u00e5n underentrepren\u00f6rer och materialleverant\u00f6rer. Erh\u00e5llna motgarantier som avser utomst\u00e5ende konsortie- medlemmars andel av solidariskt ansvar \u00e4r ej beaktade. Skattem\u00e5l, domstols- och skiljef\u00f6rfarande medtas ej i beloppen f\u00f6r eventualf\u00f6rpliktelser. Ist\u00e4llet l\u00e4mnas s\u00e4rskild beskrivning. I samband med entreprenader l\u00e4mnas ofta s\u00e4kerhet i form av garanti fr\u00e5n bank eller f\u00f6rs\u00e4kringsinstitut f\u00f6r full- g\u00f6randet. Utf\u00e4rdaren av garantin erh\u00e5ller i sin tur normalt en motf\u00f6rbindelse fr\u00e5n entreprenadf\u00f6retaget eller annat koncernf\u00f6retag. S\u00e5dana motf\u00f6rbindelser som avser egna entreprenader redovisas inte som  eventualf\u00f6rpliktelser d\u00e5 de inte inneb\u00e4r n\u00e5got ut\u00f6kat ansvar j\u00e4mf\u00f6rt med entreprenad\u00e5tagandet. I not 33 l\u00e4mnas information om eventualf\u00f6rpliktelser. Eventualtillg\u00e5ngar Eventualtillg\u00e5ngar \u00e4r m\u00f6jliga tillg\u00e5ngar som h\u00e4rr\u00f6r fr\u00e5n intr\u00e4ffade h\u00e4ndelser och vars f\u00f6rekomst bekr\u00e4ftas endast av att en eller flera os\u00e4kra h\u00e4ndelser, som inte helt ligger inom f\u00f6retagets kontroll, intr\u00e4ffar eller uteblir. Inom koncernens byggverksamhet \u00e4r det inte ovanligt att det uppst\u00e5r krav p\u00e5 tillkommande ers\u00e4ttning fr\u00e5n best\u00e4l- laren. Om r\u00e4tten till tillkommande ers\u00e4ttning bekr\u00e4ftas p\u00e5verkar detta v\u00e4rderingen av projektet vid redovisning enligt IFRS 15. Betr\u00e4ffande krav som \u00e4nnu inte bekr\u00e4ftats \u00e4r det inte praktiskt m\u00f6jligt att l\u00e4mna information om dessa, s\u00e5vida det inte f\u00f6religger ett enskilt krav av v\u00e4sentlig   be tydelse f\u00f6r koncernen. St\u00e4llda s\u00e4kerheter Andelar i joint ventures inom verksamhetsgrenen OPS- portf\u00f6ljen redovisas som st\u00e4llda s\u00e4kerheter n\u00e4r andelarna i projektbolaget, vilka kan vara direkt\u00e4gda av Skanska eller \u00e4gda via mellanliggande holdingbolag, l\u00e4mnats som s\u00e4kerhet f\u00f6r l\u00e5n fr\u00e5n banker eller andra l\u00e5ngivare \u00e4n del\u00e4garna. I not 33 l\u00e4mnas information om st\u00e4llda s\u00e4kerheter. IAS 19 Ers\u00e4ttningar till anst\u00e4llda I redovisningsstandarden g\u00f6rs \u00e5tskillnad mellan avgiftsbest\u00e4mda pensionsplaner och f\u00f6rm\u00e5nsbest\u00e4mda pensionsplaner. Avgiftsbest\u00e4mda pensionsplaner  definieras som planer d\u00e4r f\u00f6retaget betalar fastst\u00e4llda avgifter till en separat juridisk enhet och inte har n\u00e5gon  f\u00f6rpliktelse att betala ytterligare avgifter \u00e4ven om den juridiska  enheten inte har tillr\u00e4ckliga tillg\u00e5ngar f\u00f6r att betala de  ers\u00e4ttningar till anst\u00e4llda, som h\u00e4nf\u00f6r sig till tj\u00e4nstg\u00f6ring fram till balansdagen. Andra pensionsplaner \u00e4r f\u00f6rm\u00e5nsbest\u00e4mda. Ber\u00e4kningen enligt IAS 19 av f\u00f6r- m\u00e5nsbaserade pensionsplaner sker p\u00e5 ett s\u00e4tt som ofta avviker fr\u00e5n lokala regler i respektive land. F\u00f6rpliktelserna och kostnaderna skall ber\u00e4knas enligt den s\u00e5 kallade \u201dprojected unit credit method\u201d. Syftet \u00e4r att de f\u00f6rv\u00e4ntade framtida pensionsutbetalningarna skall kostnadsf\u00f6ras p\u00e5 ett s\u00e4tt som ger j\u00e4mnare kostnader \u00f6ver den anst\u00e4lldes anst\u00e4llningstid. Aktuariella antaganden om diskonteringsr\u00e4nta, l\u00f6ne\u00f6kningar, inflation och livsl\u00e4ngd beaktas i ber\u00e4kningen. Pensionsf\u00f6rpliktelser betr\u00e4ffande ers\u00e4ttningar efter avslutad anst\u00e4llning diskonteras till nuv\u00e4rde. Diskonteringen ber\u00e4knas f\u00f6r samtliga tre l\u00e4nder d\u00e4r Skanska har f\u00f6rm\u00e5nsbaserade pensionsplaner med en r\u00e4ntesats som baseras p\u00e5 f\u00f6rstklassiga f\u00f6retagsobligationer, inklusive bostadsobligationer, med en l\u00f6ptid som  motsvarar pensionsf\u00f6rpliktelserna. F\u00f6rvaltningstillg\u00e5ngar i pensionsstiftelser v\u00e4rderas till verkligt v\u00e4rde p\u00e5 balansdagen. Nuv\u00e4rdet f\u00f6r pensions- f\u00f6rpliktelserna nettoredovisas i rapport \u00f6ver finansiell st\u00e4llning mot verkligt v\u00e4rde p\u00e5 f\u00f6rvaltningstillg\u00e5ngarna. Den i resultatr\u00e4kningen redovisade pensionskostnaden och avkastningen p\u00e5 f\u00f6rvaltningstillg\u00e5ngar avser den vid \u00e5rets b\u00f6rjan ber\u00e4knade pensions kostnaden och avkastningen. F\u00f6rvaltningstillg\u00e5ngarnas avkastning ber\u00e4knas med samma r\u00e4ntesats som anv\u00e4nds vid diskon- tering av pensionsf\u00f6rpliktelserna. Avvikelser mot faktisk pensionskostnad och verklig avkastning samt effekter av \u00e4ndrade antaganden utg\u00f6r omv\u00e4rderingar vilka redovisas i \u00f6vrigt totalresultat. Om villkoren f\u00f6r en f\u00f6rm\u00e5nsbest\u00e4md plan \u00e4ndras v\u00e4sent- ligt eller antalet anst\u00e4llda som omfattas av en plan mins- kas v\u00e4sentligt intr\u00e4ffar en reducering. F\u00f6rpliktelserna r\u00e4knas om enligt de nya f\u00f6ruts\u00e4ttningarna. Effekten av reduceringen redovisas i resultatr\u00e4kningen. N\u00e4r det finns en skillnad mellan hur  pensionskostnaden fastst\u00e4lls i juridisk person och koncern redovisas en avs\u00e4ttning eller fordran avseende skillnaden f\u00f6r s\u00e5dana skatter och sociala avgifter f\u00f6r vilka f\u00f6retagets pensions- kostnader utg\u00f6r underlag. Avs\u00e4ttningen eller fordran nuv\u00e4rdesber\u00e4knas ej eftersom den baseras p\u00e5 ett under- lag som \u00e4r nuv\u00e4rdesber\u00e4knat. Uppskjutna skatter och sociala avgifter p\u00e5 omv\u00e4rderingar redovisas bland \u00f6vrigt totalresultat. F\u00f6rpliktelser avseende avgifter till avgiftsbest\u00e4mda  planer redovisas som kostnad i resultatr\u00e4kningen n\u00e4r de uppst\u00e5r . Koncernens nettof\u00f6rpliktelse avseende \u00f6vriga l\u00e5ngfristiga ers\u00e4ttningar, f\u00f6rutom pensioner, uppg\u00e5r till v\u00e4rdet av framtida ers\u00e4ttningar som anst\u00e4llda har intj\u00e4nat som ers\u00e4ttning f\u00f6r de tj\u00e4nster som de utf\u00f6rt i innevarande och tidigare perioder. F\u00f6rpliktelsen ber\u00e4knas med den s\u00e5 kallade \u201dprojected unit credit method\u201d och diskonteras till ett nuv\u00e4rde och det verkliga v\u00e4rdet p\u00e5 eventuella f\u00f6r - valtningstillg\u00e5ngar dras av. Diskonteringsr\u00e4ntan \u00e4r \u00e4ven h\u00e4r baserad p\u00e5 avkastning p\u00e5 f\u00f6rstklassiga f\u00f6retagsobli- gationer inklusive bostadsobligationer, eller alternativt statsobligationer, med en l\u00f6ptid som motsvarar l\u00f6ptiden f\u00f6r f\u00f6rpliktelserna. En avs\u00e4ttning redovisas i samband med upps\u00e4gning av personal endast om f\u00f6retaget \u00e4r f\u00f6rpliktigat genom egen detaljerad formell plan f\u00f6r upps\u00e4gningen, och det saknas realistiskt m\u00f6jlighet att annullera planen, att avsluta en anst\u00e4llning f\u00f6re den normala tidpunkten eller n\u00e4r ers\u00e4tt- ningar l\u00e4mnas som ett erbjudande f\u00f6r att uppmuntra frivil- lig avg\u00e5ng. I de fall f\u00f6retaget s\u00e4ger upp personal ber\u00e4knas avs\u00e4ttningen efter en detaljerad plan som minst inneh\u00e5ller arbetsplats, befattningar och ungef\u00e4rligt antal ber\u00f6rda personer samt ers\u00e4ttningarna f\u00f6r varje personalkategori eller befattning och tiden f\u00f6r planens genomf\u00f6rande. Endast en obetydlig del av koncernens f\u00f6rm\u00e5nsbest\u00e4mda pensions \u00e5taganden har finansierats genom premier till Alecta. D\u00e5 erforderliga uppgifter ej kan erh\u00e5llas fr\u00e5n Alecta redovisas dessa pensions\u00e5taganden som en avgiftsbest\u00e4md plan. D\u00e5 samma f\u00f6ruts\u00e4ttningar g\u00e4ller f\u00f6r AFP-planen i Norge redovisas \u00e4ven denna plan som avgiftsbest\u00e4md. IFRS 2 Aktierelaterade ers\u00e4ttningar Aktiesparprogrammen Seop 4 och Seop 5 redovisas som aktierelaterade ers\u00e4ttningar som regleras med eget- kapitalinstrument i enlighet med IFRS 2. Detta inneb\u00e4r att det verkliga v\u00e4rdet ber\u00e4knas p\u00e5 marknadsv\u00e4rdet vid investeringstillf\u00e4llet (som \u00e4r detsamma som tilldelnings- tillf\u00e4llet enligt standarden) och utifr\u00e5n bed\u00f6md m\u00e5lupp- fyllelse. V\u00e4rdet f\u00f6rdelas \u00f6ver respektive intj\u00e4nandeperiod. N\u00e5gon omv\u00e4rdering efter att det verkliga v\u00e4rdet fastst\u00e4llts sker ej sedan under resterande intj\u00e4nandeperiod f\u00f6rutom f\u00f6r f\u00f6r\u00e4ndringar av antalet aktier p\u00e5 grund av att  villkoret om fortsatt anst\u00e4llning under intj\u00e4nandeperioden ej l\u00e4ngre uppfylls. Sociala avgifter Sociala avgifter som utg\u00e5r p\u00e5 grund av aktierelaterade ers\u00e4ttningar redovisas i enlighet med R\u00e5dets f\u00f6r finansiell rapportering uttalande UFR 7. Kostnaden f\u00f6r sociala av- gifter f\u00f6rdelas p\u00e5 de perioder under vilka tj\u00e4nsterna utf\u00f6rs. Den avs\u00e4ttning som uppkommer omv\u00e4rderas vid varje rapporttillf\u00e4lle f\u00f6r att motsvara ber\u00e4knade avgifter som skall erl\u00e4ggas vid intj\u00e4nandeperiodens slut. I AS 7 Kassafl\u00f6desanalys Vid uppr\u00e4ttandet av kassafl\u00f6desanalysen till\u00e4mpas den indirekta metoden enligt redovisningsstandarden. F\u00f6rutom kassa- och bankfl\u00f6den g\u00e4ller att till likvida medel h\u00e4nf\u00f6rs kortfristiga placeringar, vilkas omvandlande till bankmedel kan ske till ett i huvudsak i f\u00f6rv\u00e4g k\u00e4nt belopp. Som likvida medel anses kortfristiga placeringar med en kortare l\u00f6ptid vid anskaffningstidpunkten \u00e4n tre m\u00e5nader. Likvida medel som \u00e4r belagda med restriktioner redovisas antingen som kortfristiga fordringar eller som l\u00e5ngfristiga fordringar. F\u00f6rutom kassafl\u00f6desanalys enligt standarden visas i f\u00f6rvaltningsber\u00e4ttelsen en operativ kassafl\u00f6desanalys, som inte \u00f6verensst\u00e4mmer med den i standarden angivna uppst\u00e4llningen. Den operativa kassafl\u00f6desanalysen \u00e4r uppr\u00e4ttad utifr\u00e5n den verksamhet som de olika verksam- hetsgrenarna bedriver. IAS 33 Resultat per aktie Resultat per aktie redovisas i anslutning till koncernens resultatr\u00e4kning och erh\u00e5lls genom att den del av \u00e5rets resultat som \u00e4r h\u00e4nf\u00f6rligt till moderbolagets aktie\u00e4gare divideras med genomsnittligt antal utest\u00e5ende aktier under perioden. F\u00f6r aktiesparprogrammen Seop 4 och Seop 5 ber\u00e4knas utsp\u00e4dningseffekten genom att potentiella stamaktier l\u00e4ggs till antalet stamaktier f\u00f6re utsp\u00e4dning. Ber\u00e4kningen av potentiella stamaktier sker i tv\u00e5 steg. F\u00f6rst sker en bed\u00f6mning av antalet aktier som kan komma utges n\u00e4r uppst\u00e4llda m\u00e5l uppfyllts. Fastst\u00e4llelse av antalet aktier f\u00f6r respektive \u00e5r, som programmen g\u00e4ller, sker sedan \u00e5ret efter med f\u00f6rbeh\u00e5ll f\u00f6r att villkoret om fortsatt anst\u00e4llning uppfylls. I n\u00e4sta steg reduceras antalet potentiella sta- maktier med v\u00e4rdet av den motprestation som Skanska f\u00f6rv\u00e4ntas erh\u00e5lla, dividerad med genomsnittlig b\u00f6rskurs under perioden.  IAS 24 Upplysningar om n\u00e4rst\u00e5ende Enligt redovisningsstandarden skall information  l\u00e4mnas om transaktioner och avtal med n\u00e4rst\u00e5ende f\u00f6retag och fysiska personer. I koncernredovisningen faller koncern- interna transaktioner utanf\u00f6r redovisningskravet. I noterna 36, 37 och 39 l\u00e4mnas upplysningar enligt redo- visningsstandarden. Betr\u00e4ffande moderbolaget l\u00e4mnas informationen i noterna 62 och 63. IAS 40 F\u00f6rvaltningsfastigheter F\u00f6rvaltningsfastigheter \u00e4r fastigheter som innehas f\u00f6r att generera hyres int\u00e4kter och v\u00e4rdestegring. F\u00f6rvaltningsfastigheter redovisas till verkligt v\u00e4rde, d\u00e4r IFRS 13, Niv\u00e5 3 i verkligt v\u00e4rde-hierarkin till\u00e4mpas. En intern v\u00e4rdering utf\u00f6rs f\u00f6r varje fastighet vid kvartals-  respektive \u00e5rsbokslut. En extern v\u00e4rdering utf\u00f6rs  \u00e5rligen av varje fastighet i samarbete med oberoende extern v\u00e4rderare. Verkligt v\u00e4rde ber\u00e4knas med hj\u00e4lp av en avkastningsbaserad v\u00e4rderingsmetod grundat p\u00e5 kassafl\u00f6de analyser. Kalkylperioden uppg\u00e5r till minst 10 \u00e5r. Orealiserade och realiserade v\u00e4rdef\u00f6r\u00e4ndringar redovisas netto p\u00e5 en egen rad i resultatr\u00e4kningen. En tidigare oms\u00e4ttningsfastighet eller fastighet som anv\u00e4nds i den egna r\u00f6relsen omklassificeras till f\u00f6rvalt- ningsfastighet n\u00e4r fastighetens anv\u00e4ndningsomr\u00e5de har \u00e4ndrats. N\u00e4r en oms\u00e4ttningsfastighet eller fastighet som anv\u00e4nds i den egna r\u00f6relsen omklassificeras till f\u00f6rvalt- ningsfastighet redovisas skillnaden mellan fastighetens verkliga v\u00e4rde vid \u00f6verl\u00e5telsedagen och dess tidigare redovisade v\u00e4rde i resultatr\u00e4kningen. En fastighet kan klassificeras som f\u00f6rvaltningsfastighet \u00e4ven om Skanska hyr en del av ytan. Skanskas del ska d\u00e5 utg\u00f6ra en icke v\u00e4sentlig andel av fastighetens totala yta. I annat fall ska fastigheten klassificeras som oms\u00e4ttnings- fastighet eller fastighet som anv\u00e4nds i den egna r\u00f6relsen. F\u00f6r en \u00f6verf\u00f6ring fr\u00e5n f\u00f6rvaltningsfastighet till oms\u00e4tt- nings fastighet eller fastighet som anv\u00e4nds i den egna  r\u00f6relsen \u00e4r den bed\u00f6mda kostnaden f\u00f6r efterf\u00f6ljande  redovisning det verkliga v\u00e4rdet vid tidpunkten f\u00f6r \u00e4ndrat anv\u00e4ndningsomr\u00e5de. IFRS 8 R\u00f6relsesegment Enligt denna standard \u00e4r ett r\u00f6relsesegment en del i  koncernen som bedriver aff\u00e4rsverksamhet, vars r\u00f6relse   - r esultat regelbundet granskas av koncernens h\u00f6gste  verkst\u00e4llande beslutsfattare och om vilket det finns fri- st\u00e5ende finansiell information. Skanskas r\u00f6relsesegment utg\u00f6rs av  verksamhetsgrenarna Byggverksamhet, Bostadsutveckling, Kommersiell fastig- hetsutveckling och F\u00f6rvaltningsfastigheter. Koncernledningen, Group Leadership Team, \u00e4r koncernens h\u00f6gste verk st\u00e4llande beslutsfattare. Principen f\u00f6r segmentsredovisning i resultatr\u00e4kningen av Bostadsutveckling och Kommersiell fastighetsutveckling skiljer sig fr\u00e5n IFRS p\u00e5 tv\u00e5 punkter. I segmentsredovis- ningen redovisas f\u00f6rs\u00e4ljningsresultatet vid tidpunkten f\u00f6r tecknande av bindande f\u00f6rs\u00e4ljningsavtal mellan k\u00f6pare och s\u00e4ljare. Avtalen kan inneh\u00e5lla klausuler som g\u00f6r att k\u00f6paren i vissa situationer kan fr\u00e5ntr\u00e4da avtalet under byggnationen, i de flesta fall mot ers\u00e4ttning. \u00d6ver tid bed\u00f6ms risk f\u00f6r fr\u00e5ntr\u00e4dande vara l\u00e5g. I segmentsredovis- ningen redovisas joint ventures inom Bostadsutveckling proportionerligt rad f\u00f6r rad. Det medf\u00f6r att int\u00e4kter som Byggverksamheten har mot joint ventures inom Bostads- utvecklingsverksamheten elimineras i segmentsredo- visningen. I not 4 redovisas avst\u00e4mning mellan segments- redovisning och resultat  r\u00e4kning enligt IFRS. I not 4 l\u00e4mnas information om r\u00f6relsesegment. Den finansiella rapportering som sker till koncernledningen \u00e4r inriktad mot de omr\u00e5den f\u00f6r vilka respektive r\u00f6relseseg- ment har det operativa ansvaret, n\u00e4mligen r\u00f6relse resultat i resultatr\u00e4kningen och sysselsatt kapital. F\u00f6r  respektive r\u00f6relsesegment redovisas d\u00e4rf\u00f6r i noten externa och interna int\u00e4kter, kostnader f\u00f6r produktion och  f\u00f6rvaltning, f\u00f6rs\u00e4ljnings- och administrationskostnader samt syssel- satt kapital. Med sysselsatt kapital avses totala  tillg\u00e5ngar med avdrag f\u00f6r skattefordringar och fordringar p\u00e5 internbanken minus icke r\u00e4nteb\u00e4rande skulder exklusive skatteskulder. F\u00f6r segmenten Bostadsutveckling och Kommersiell fastighetsutveckling g\u00e4ller dessutom att kapitaliserade r\u00e4nteutgifter avg\u00e5r fr\u00e5n totala tillg\u00e5ngar vid ber\u00e4kningen av sysselsatt kapital. F\u00f6rv\u00e4rvsgodwill har h\u00e4nf\u00f6rts till det r\u00f6relsesegment som den avser. Vid transaktioner mellan r\u00f6relsesegmenten sker pris- s\u00e4ttningen p\u00e5 marknadsm\u00e4ssiga villkor. Vissa delar av koncernen tillh\u00f6r inte n\u00e5got r\u00f6relse- segment. Dessa delar redovisas i not 4 under rubriken Centralt och Elimineringar. I r\u00f6relsesegmentens  resultat ing\u00e5r \u00e4ven internvinster varf\u00f6r eliminering av dessa sker vid avst\u00e4mning mot koncernens resultatr\u00e4kning och  rapport \u00f6ver finansiell st\u00e4llning.   Ut\u00f6ver information om r\u00f6relsesegment l\u00e4mnas i not 4 \u00e4ven uppgifter f\u00f6r hela koncernen om externa int\u00e4kter och vissa tillg\u00e5ngar f\u00f6rdelade p\u00e5 l\u00e4nder som har mer \u00e4n tio procent av koncernens totala poster. IAS 10 H\u00e4ndelser efter rapportperioden H\u00e4ndelser efter balansdagen kan i vissa fall bekr\u00e4fta ett f\u00f6rh\u00e5llande som f\u00f6rel\u00e5g p\u00e5 balansdagen. S\u00e5dana  h\u00e4ndelser beaktas n\u00e4r de finansiella rapporterna uppr\u00e4ttas. Om andra h\u00e4ndelser efter balansdagen, vilka intr\u00e4ffar f\u00f6re undertecknandet av den finansiella rapporten, l\u00e4mnas information om ett utel\u00e4mnande skulle p\u00e5verka m\u00f6jlig- heten f\u00f6r en l\u00e4sare att g\u00f6ra en korrekt bed\u00f6mning och fatta ett v\u00e4lgrundat beslut. Information l\u00e4mnas i not 42. IAS 32 Finansiella instrument: Klassificering Kvittning av finansiella tillg\u00e5ngar och finansiella  skulder sker n\u00e4r legal r\u00e4tt att kvitta posterna mot varandra f\u00f6re- ligger samt avsikt finns att reglera posterna med ett nettobelopp eller avyttra tillg\u00e5ngen och reglera skulden samtidigt. F\u00f6rutbetalda int\u00e4kter och kostnader \u00e4r inte finansiella instrument. Upplupna int\u00e4kter och kostnader som \u00e4r relaterade till r\u00f6relsen redovisas inte som finansiella instrument. S\u00e5ledes r\u00e4knas inte avtalstillg\u00e5ngar eller avtalsskulder som finansiella instrument. F\u00f6rpliktelser f\u00f6r ers\u00e4ttningsplaner till anst\u00e4llda enligt IAS 19, exempelvis pensionsplaner, \u00e4r undantagna fr\u00e5n IAS 32 och redovisas s\u00e5ledes inte som finansiella instrument. Tillg\u00e5ngar och skulder som inte \u00e4r grundade p\u00e5 avtal, som exempelvis inkomstskatter, \u00e4r inte finansiella instrument . Information enligt redovisningsstandarden l\u00e4mnas fr\u00e4mst i noterna 6, 21 och 27. IFRS 9 Finansiella instrument IFRS 9 Finansiella instrument behandlar redovisning av finansiella tillg\u00e5ngar och skulder. Undantagna fr\u00e5n till- l\u00e4mpning enligt IFRS 9 \u00e4r bland annat andelar i dotter- bolag, intressebolag och joint ventures, leasingavtal, r\u00e4ttigheter i anst\u00e4llningsavtal, egna aktier, finansiella instrument som lyder under IFRS 2 och r\u00e4ttigheter och skyldigheter inom IFRS 15 f\u00f6rutom f\u00f6r s\u00e5dana r\u00e4ttigheter i IFRS 15 d\u00e4r krav p\u00e5 nedskrivning enligt IFRS 9 g\u00e4ller. Alla finansiella  instrument inklusive derivat redovisas som en finansiell tillg\u00e5ng eller en finansiell skuld i rapport \u00f6ver finansiell st\u00e4llning n\u00e4r f\u00f6retaget blir part i instrumentets avtalsm\u00e4ssiga villkor. Ett avistak\u00f6p eller en avistaf\u00f6rs\u00e4lj- ning av finansiella tillg\u00e5ngar redovisas i och tas bort fr\u00e5n rapporten \u00f6ver finansiell st\u00e4llning genom anv\u00e4ndandet av aff\u00e4rsdagsredovisning. En finansiell tillg\u00e5ng tas bort fr\u00e5n rapporten \u00f6ver finansiell st\u00e4llning n\u00e4r de avtalsenliga r\u00e4ttigheterna till kassafl\u00f6dena fr\u00e5n den finansiella till- g\u00e5ngen upph\u00f6r eller n\u00e4r f\u00f6retaget \u00f6verf\u00f6r de avtalsenliga r\u00e4ttigheterna att erh\u00e5lla kassafl\u00f6den fr\u00e5n den finansiella tillg\u00e5ngen eller beh\u00e5ller de avtalsenliga r\u00e4ttigheterna att erh\u00e5lla kassafl\u00f6den men p\u00e5tar sig en avtalsenlig f\u00f6rplik- telse att betala kassafl\u00f6den till en eller flera mottagare. En finansiell skuld tas bort fr\u00e5n rapport \u00f6ver finansiell st\u00e4ll- ning endast n\u00e4r f\u00f6rpliktelsen i avtalet fullg\u00f6rs, annulleras eller upph\u00f6r. Klassificering av finansiella tillg\u00e5ngar sker p\u00e5 grundval av f\u00f6retagets aff\u00e4rsmodell och p\u00e5 de kontraktuella kassa- fl\u00f6dena av tillg\u00e5ngen. En finansiell tillg\u00e5ng v\u00e4rderas till upplupet anskaffnings- v\u00e4rde om tillg\u00e5ngen innehas inom ramen f\u00f6r en aff\u00e4rs- modell vars m\u00e5l \u00e4r att inneha finansiella tillg\u00e5ngar i syfte att inkassera avtalsenliga kassafl\u00f6den och kassafl\u00f6det vid best\u00e4mda tidpunkter endast \u00e4r betalningar av kapital- belopp och r\u00e4nta p\u00e5 det utest\u00e5ende kapitalbeloppet. En finansiell tillg\u00e5ng v\u00e4rderas till verkligt v\u00e4rde via \u00f6vrigt totalresultat om tillg\u00e5ngen innehas enligt en aff\u00e4rsmodell vars m\u00e5l kan uppn\u00e5s b\u00e5de genom att samla in avtals- enliga kassafl\u00f6den och s\u00e4lja finansiella tillg\u00e5ngar samt att kassafl\u00f6dena endast \u00e4r betalningar av kapitalbelopp och r\u00e4nta p\u00e5 det utest\u00e5ende kapitalbeloppet. En finansiell till- g\u00e5ng v\u00e4rderas till verkligt v\u00e4rde via resultatet om den inte v\u00e4rderas till upplupet anskaffningsv\u00e4rde eller till verkligt v\u00e4rde via \u00f6vrigt totalresultat. Alla finansiella skulder v\u00e4rderas till upplupet anskaffnings- v\u00e4rde, med undantag av; a)  finansiella skulder v\u00e4rderade till verkligt v\u00e4rde via  resultatet (s\u00e5dana skulder, inklusive derivat som \u00e4r  skulder, ska d\u00e4refter v\u00e4rderas till verkligt v\u00e4rde), b)  finansiella skulder som uppkommer n\u00e4r en \u00f6verf\u00f6ring av en finansiell tillg\u00e5ng inte uppfyller villkoren f\u00f6r att tas bort fr\u00e5n rapporten \u00f6ver finansiell st\u00e4llning eller n\u00e4r fortsatt engagemang \u00e4r till\u00e4mpligt, c) finansiella garantiavtal, d)  ett \u00e5tagande om ett l\u00e5n till en r\u00e4nta som ligger under marknadsr\u00e4nta och e)  villkorad till\u00e4ggsk\u00f6peskilling som erk\u00e4nns av en f\u00f6r- v\u00e4rvare i samband med ett r\u00f6relsef\u00f6rv\u00e4rv som omfattas av IFRS 3 (s\u00e5dan villkorad till\u00e4ggsk\u00f6pe skilling ska d\u00e4r- efter v\u00e4rderas till verkligt v\u00e4rde med f\u00f6r\u00e4ndringar som redovisas i resultatet). Endast n\u00e4r ett f\u00f6retag byter aff\u00e4rsmodell f\u00f6r f\u00f6rvaltning av finansiella tillg\u00e5ngar ska f\u00f6retaget omklassificera alla ber\u00f6rda finansiella tillg\u00e5ngar. Finansiella skulder f\u00e5r inte omklassificeras. Finansiella tillg\u00e5ngar och skulder ska vid f\u00f6rsta redovis- ningstillf\u00e4llet v\u00e4rderas till verkligt v\u00e4rde plus eller minus transaktionskostnader vid f\u00f6rv\u00e4rv av en finansiell tillg\u00e5ng eller finansiell skuld, n\u00e4r det g\u00e4ller en finansiell tillg\u00e5ng eller finansiell skuld som inte v\u00e4rderas till verkligt v\u00e4rde via resultatet. Kundfordringar, som inte har en betydande finansieringskomponent, v\u00e4rderas vid f\u00f6rsta redovis- ningstillf\u00e4llet till transaktionspris (enligt definition i IFRS 15). Efter det f\u00f6rsta redovisningstillf\u00e4llet ska finansiella tillg\u00e5ngar v\u00e4rderas till upplupet anskaffningsv\u00e4rde, verk- ligt v\u00e4rde via \u00f6vrigt totalresultat, eller verkligt v\u00e4rde via resultatet. Efterf\u00f6ljande v\u00e4rdering av finansiella skulder sker till upplupet anskaffningsv\u00e4rde eller till verkligt v\u00e4rde via resultatet. Ett f\u00f6retag ska till\u00e4mpa nedskrivningskrav f\u00f6r f\u00f6rv\u00e4ntade kreditf\u00f6rluster p\u00e5 finansiella tillg\u00e5ngar och en f\u00f6rlust reserv f\u00f6r dessa ska redovisas som ett avdrag p\u00e5 tillg\u00e5ngen. Vid varje balansdag ska f\u00f6rlustreserven v\u00e4rderas till ett belopp som motsvarar de f\u00f6rv\u00e4ntade kreditf\u00f6rlusterna f\u00f6r \u00e5ter- st\u00e5ende l\u00f6ptid, om kreditrisken har \u00f6kat betydligt sedan det f\u00f6rsta redovisningstillf\u00e4llet. Om kreditrisken inte har \u00f6kat betydligt sedan det f\u00f6rsta redovisningstillf\u00e4llet ska f\u00f6rlust- reserven v\u00e4rderas till ett belopp som motsvarar 12 m\u00e5na- ders  f\u00f6rv\u00e4ntade kreditf\u00f6rluster. F\u00f6r kundfordringar, avtals- tillg\u00e5ngar och leasingfordringar g\u00e4ller att f\u00f6rlustreserven alltid ska v\u00e4rderas till ett belopp som motsvarar \u00e5terst\u00e5ende l\u00f6ptid. V\u00e4rderingen av f\u00f6rv\u00e4ntade kreditf\u00f6rluster ska \u00e5ter- spegla ett objektivt och sannolikhetsv\u00e4gt belopp, pengars tidsv\u00e4rde, rimliga och verifierbara uppgifter f\u00f6r tidigare  h\u00e4ndelser, nuvarande f\u00f6rh\u00e5llanden och prognoser f\u00f6r fram- tida ekonomiska f\u00f6ruts\u00e4ttningar. Syftet med s\u00e4kringsredovisning \u00e4r att, i de finansiella rapporterna, redovisa effekten av ett f\u00f6retags riskhante- ring som anv\u00e4nder finansiella instrument f\u00f6r att  hantera exponering som h\u00e4rr\u00f6r fr\u00e5n s\u00e4rskilda risker som skulle kunna p\u00e5verka resultatet. Ett derivat som v\u00e4rderas till verkligt v\u00e4rde via resultatet kan identifieras som ett  s\u00e4kringsinstrument. En finansiell tillg\u00e5ng eller skuld som inte \u00e4r ett derivat som v\u00e4rderas till verkligt v\u00e4rde via resul- tatet kan identifieras som ett s\u00e4kringsinstrument s\u00e5vida den inte \u00e4r en finansiell skuld som identifieras som v\u00e4rde- rad till verkligt v\u00e4rde via resultatet f\u00f6r vilket beloppet av de f\u00f6r\u00e4ndringar i verkligt v\u00e4rde som h\u00e4rr\u00f6r fr\u00e5n f\u00f6r\u00e4ndringar i kreditrisk f\u00f6r den skulden redovisas i \u00f6vrigt  totalresultat. F\u00f6r s\u00e4kringsredovisning kan endast kontrakt med en koncernextern part identifieras som s\u00e4kringsinstrument. En s\u00e4krad post kan vara en redovisad tillg\u00e5ng eller skuld, ett ej redovisat bindande \u00e5tagande, en mycket sanno- lik prognostiserad transaktion eller en netto investering i en utlandsverksamhet. Ett s\u00e4kringsf\u00f6rh\u00e5llande uppfyller endast villkoren f\u00f6r s\u00e4kringsredovisning n\u00e4r s\u00e4kringsf\u00f6r- h\u00e5llandet best\u00e5r endast av m\u00f6jliga s\u00e4kringsinstrument och m\u00f6jliga s\u00e4krade poster, n\u00e4r det finns en formell identi- fiering och dokumentation avseende s\u00e4kringsf\u00f6rh\u00e5llandet  samt f\u00f6retagets m\u00e5l f\u00f6r riskhantering och riskhanterings- strategi avseende s\u00e4kringen, samt att effektivitetskravet f\u00f6r s\u00e4kringar \u00e4r uppfyllt. Effektivitets kravet \u00e4r uppfyllt n\u00e4r det f\u00f6religger ett ekonomiskt samband mellan den s\u00e4krade posten och s\u00e4kringsinstrumentet, effekten av kredit risken dominerar inte de f\u00f6r\u00e4ndringar som f\u00f6ljer av det ekonomiska sambandet och n\u00e4r s\u00e4kringskvoten f\u00f6r s\u00e4krings f\u00f6rh\u00e5llandet \u00e4r densamma som den som f\u00f6ljer av den kvantitet av den s\u00e4krade posten som f\u00f6retaget faktiskt s\u00e4krar och den kvan- titet som f\u00f6retaget faktiskt anv\u00e4nder f\u00f6r att s\u00e4kra m\u00e4ngden s\u00e4krade poster. Skanska anv\u00e4nder s\u00e4kringsredovisning f\u00f6r kassafl\u00f6des- s\u00e4kringar och s\u00e4kringar av nettoinvesteringar i utlands- verksamhet. S\u00e4kringsredovisning f\u00f6r kassafl\u00f6dess\u00e4kringar till\u00e4mpas n\u00e4r ett framtida kassafl\u00f6de \u00e4r h\u00e4nf\u00f6rligt till en redovisad tillg\u00e5ng eller skuld eller en h\u00f6gst sannolik framtida transaktion. S\u00e4kringsredovisning f\u00f6r s\u00e4kringar av nettoinvesteringar i utlandsverksamhet till\u00e4mpas n\u00e4r nettoinvesteringen \u00e4r i enlighet med IAS 21. En kassafl\u00f6dess\u00e4kring redovisas enligt f\u00f6ljande: a)  den separata komponenten i eget kapital, reserv f\u00f6r kassafl\u00f6dess\u00e4kring, som \u00e4r f\u00f6rknippad med den  s\u00e4krade posten ska justeras till det l\u00e4gre av f\u00f6ljande: den ackumulerade vinsten eller f\u00f6rlusten fr\u00e5n s\u00e4krings- instrumentet fr\u00e5n den tidpunkt s\u00e4kringen ingicks eller den ackumulerade f\u00f6r\u00e4ndringen i verkligt v\u00e4rde f\u00f6r den s\u00e4krade posten fr\u00e5n den tidpunkt s\u00e4kringen ingick, b)  den del av vinsten eller f\u00f6rlusten f\u00f6r s\u00e4kringsinstrumentet som best\u00e4ms vara en effektiv s\u00e4kring redovisas i \u00f6vrigt totalresultat, c)  \u00e5terst\u00e5ende vinst eller f\u00f6rlust f\u00f6r s\u00e4kringsinstrumentet \u00e4r s\u00e4krings ineffektivitet som ska redovisas i resultatet, d)  det belopp som har ackumulerats i reserven f\u00f6r kassa- fl\u00f6dess\u00e4kring som h\u00e4rr\u00f6r fr\u00e5n s\u00e4kring av kassafl\u00f6den i enlighet med a ska redovisas enligt f\u00f6ljande:   i)  om en s\u00e4krad prognostiserad transaktion d\u00e4refter leder till redovisning av en icke-finansiell tillg\u00e5ng eller skuld, eller en s\u00e4krad prognostiserad transaktion f\u00f6r en icke-finansiell tillg\u00e5ng eller skuld blir ett bindande \u00e5tagande f\u00f6r vilket s\u00e4kringsredovisning av verkligt v\u00e4rde till\u00e4mpas, ska f\u00f6retaget ta bort det fr\u00e5n den reserv som h\u00e4rr\u00f6r fr\u00e5n s\u00e4kring av kassafl\u00f6den och ta med det direkt i det f\u00f6rsta anskaffningsv\u00e4rdet eller annat redovisat v\u00e4rde f\u00f6r tillg\u00e5ngen eller skulden,  ii)  f\u00f6r alla kassafl\u00f6dess\u00e4kringar f\u00f6rutom dem som omfattas av i) ska detta belopp omklassificeras fr\u00e5n den reserv som h\u00e4rr\u00f6r fr\u00e5n s\u00e4kring av kassafl\u00f6den till resultatet som en omklassificeringsjustering under samma period eller samma perioder under vilken eller vilka de s\u00e4krade f\u00f6rv\u00e4ntade framtida kassafl\u00f6dena p\u00e5verkar resultatet,   iii)  om detta belopp \u00e4r en f\u00f6rlust och ett f\u00f6retag  v\u00e4ntar sig att hela eller en del av f\u00f6rlusten inte kommer att \u00e5tervinnas under en eller flera framtida perioder ska det dock omedelbart omklassificera det belopp som inte v\u00e4ntas bli \u00e5tervunnet till resultatet som en omklassificeringsjustering. S\u00e4kringar av nettoinvesteringar i en utlandsverksamhet, inklusive en s\u00e4kring av en monet\u00e4r post som redovisas som en del av en nettoinvestering, ska redovisas p\u00e5 ett lik- nande s\u00e4tt som kassafl\u00f6dess\u00e4kringar: den del av vinsten eller f\u00f6rlusten f\u00f6r s\u00e4kringsinstrumentet som best\u00e4mts vara en effektiv s\u00e4kring ska redovisas i \u00f6vrigt totalresultat, och \u00f6vrig del ska redovisas i resultatr\u00e4kningen. Den acku- mulerade vinsten eller f\u00f6rlusten f\u00f6r s\u00e4kringsinstrumentet som \u00e4r h\u00e4nf\u00f6rlig till den effektiva delen av s\u00e4kringen och som har ackumulerats i valutaomr\u00e4kningsreserven ska omklassificeras fr\u00e5n eget kapital till resultatet vid en  avyttring eller delavyttring av utlandsverksamheten . IFRS 7 Finansiella instrument: Upplysningar Upplysningar l\u00e4mnas som g\u00f6r det m\u00f6jligt att bed\u00f6ma dels betydelsen av finansiella instrument f\u00f6r f\u00f6retagets finansiella st\u00e4llning och resultat, dels karakt\u00e4r och risker till f\u00f6ljd av finansiella instrument som f\u00f6retaget varit expo- nerat f\u00f6r under perioden och \u00e4r exponerat f\u00f6r vid rapport- periodens slut. Upplysningarna skall ocks\u00e5 ge underlag f\u00f6r bed\u00f6mning av hur dessa risker hanteras av f\u00f6retaget. Standarden kompletterar principerna f\u00f6r redovisning, v\u00e4rdering och klassificering av finansiella tillg\u00e5ngar och skulder i IAS 32 och IFRS 9. Standarden till\u00e4mpas f\u00f6r alla typer av finansiella instru- ment med undantag f\u00f6r fr\u00e4mst andelar i dotterf\u00f6retag, intressef\u00f6retag och joint ventures, samt f\u00f6rpliktelser f\u00f6r ers\u00e4ttningsplaner till anst\u00e4llda enligt IAS 19, exempelvis  pensionsplaner. S\u00e5ledes ing\u00e5r s\u00e5v\u00e4l upplupna r\u00e4nte int\u00e4kter och depositioner som upplupna r\u00e4ntekostnader i de l\u00e4m- nade upplysningarna. Upplupna  i  nt\u00e4kter avseende uppdrag enligt entreprenadavtal \u00e4r inte finansiella instrument. De l\u00e4mnade upplysningarna kompletteras med en avst\u00e4mning mot \u00f6vriga poster i resultatr\u00e4kningen och i rapport \u00f6ver finansiell st\u00e4llning. Information enligt standarden l\u00e4mnas i not 6. IAS 20 Redovisning av statliga bidrag och upplysningar om statligt st\u00f6d Med statliga st\u00f6d avses \u00e5tg\u00e4rder fr\u00e5n staten i syfte att l\u00e4mna en ekonomisk f\u00f6rdel som \u00e4r begr\u00e4nsad till ett  f\u00f6retag eller en kategori av f\u00f6retag som uppfyller vissa  kriterier. Statliga bidrag \u00e4r st\u00f6d fr\u00e5n staten i form av \u00f6verf\u00f6ringar av resurser till ett f\u00f6retag i utbyte mot att f\u00f6re taget uppfyllt eller kommer att uppfylla vissa villkor r\u00f6rande sin verksamhet. Statliga bidrag redovisas som f\u00f6rutbetald int\u00e4kt alterna- tivt reduktion av investeringen n\u00e4r det f\u00f6religger rimlig s\u00e4kerhet att bidraget kommer att erh\u00e5llas och att kon- cernen kommer att uppfylla de villkor som \u00e4r f\u00f6rknippade med bidraget. R\u00e5det f\u00f6r finansiell rapportering rekommendation RFR 1 Kompletterande redovisningsregler f\u00f6r koncerner I rekommendationen anges vilka ytterligare uppgifter som skall l\u00e4mnas f\u00f6r att \u00e5rsredovisningen skall vara i \u00f6verens- st\u00e4mmelse med \u00e5rsredovisningslagen. Den tillkommande informationen avser fr\u00e4mst uppgifter relaterade till personalen. Uppgift om medelantal anst\u00e4llda med dels  f\u00f6rdelning  mellan kvinnor och m\u00e4n, dels f\u00f6rdelning mellan  l\u00e4nder, l\u00e4mnas i not 36. Medelantal anst\u00e4llda under \u00e5ret har ber\u00e4knats som ett genomsnitt av  genomsnittligt antal anst\u00e4llda f\u00f6r de under \u00e5ret ing\u00e5ende kvartalen. Deltidsanst\u00e4llning motsvarar i denna ber\u00e4kning 60 procent av en heltids anst\u00e4llning. Anst\u00e4llda som tillh\u00f6r verksamheter som s\u00e5lts under \u00e5ret ing\u00e5r till och med avyttringsdag. Anst\u00e4llda i f\u00f6rv\u00e4rvade bolag ing\u00e5r fr\u00e5n f\u00f6rv\u00e4rvsdatum. Uppgift om f\u00f6rdelningen mellan kvinnor och m\u00e4n f\u00f6r ledande befattningshavare avser situationen p\u00e5 balans- dagen. Med ledande befattningshavare i de olika dotter- f\u00f6retagen avses medlemmarna av respektive aff\u00e4rs- enhets ledningsgrupp. Informationen l\u00e4mnas i noterna 36 och 37. F\u00f6rutom styrelseledam\u00f6ter och VD ing\u00e5r samtliga andra personer i koncernens ledning i den grupp f\u00f6r vilken s\u00e4r- redovisning sker av sammanlagda belopp f\u00f6r l\u00f6ner och andra ers\u00e4ttningar respektive kostnader och f\u00f6rpliktelser som avser pensioner och liknande f\u00f6rm\u00e5ner. Dessutom l\u00e4mnas samma uppgifter p\u00e5 individniv\u00e5 f\u00f6r var och en av styrelseledam\u00f6terna och f\u00f6r VD samt \u00e4ven f\u00f6r tidigare s\u00e5dana befattningshavare. Arbetstagarrepresentanter \u00e4r undantagna. Upplysningar l\u00e4mnas i not 36 om l\u00e5n, st\u00e4llda s\u00e4kerheter och eventual f\u00f6r pliktelser till f\u00f6rm\u00e5n f\u00f6r styrelseledamot och VD inom koncernen. Upplysningar l\u00e4mnas ocks\u00e5 om ers\u00e4ttningar till revisorer och de revisions f\u00f6retag d\u00e4r revisorerna verkar. Se not 38. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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  "fact-299": {
   "value": "\u00d6verensst\u00e4mmelse med lag och normgivning I enlighet med den av Europeiska unionen (EU)  beslutade f\u00f6rordningen om till\u00e4mpning av internationella redo- visningsstandarder har koncernredovisningen f\u00f6r det r\u00e4kenskaps\u00e5r som avslutades den 31 december 2022 uppr\u00e4ttats i enlighet med International Financial Reporting Standards (IFRS) och International Accounting Standards (IAS), utgivna av International Accounting Standards Board (IASB) samt tolkningsuttalanden fr\u00e5n IFRS Interpretations Committee och dess f\u00f6reg\u00e5ngare Standing Interpretations Committee (SIC), till den del dessa standarder och tolkningsuttalanden har godk\u00e4nts av EU . Moderbolagets funktionella valuta \u00e4r svenska kronor som \u00e4ven utg\u00f6r rapporteringsvalutan f\u00f6r moderbolaget och f\u00f6r koncernen. Det inneb\u00e4r att de finansiella rapporterna pre- senteras i svenska kronor. Samtliga belopp, om inte annat anges, \u00e4r avrundade till n\u00e4rmaste miljontal . Skanska AB (publ), organisationsnummer 556000-4615,  \u00e4r moderbolag i koncernen. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-300": {
   "value": "\u00d6verensst\u00e4mmelse med lag och normgivning I enlighet med den av Europeiska unionen (EU)  beslutade f\u00f6rordningen om till\u00e4mpning av internationella redo- visningsstandarder har koncernredovisningen f\u00f6r det r\u00e4kenskaps\u00e5r som avslutades den 31 december 2022 uppr\u00e4ttats i enlighet med International Financial Reporting Standards (IFRS) och International Accounting Standards (IAS), utgivna av International Accounting Standards Board (IASB) samt tolkningsuttalanden fr\u00e5n IFRS Interpretations Committee och dess f\u00f6reg\u00e5ngare Standing Interpretations Committee (SIC), till den del dessa standarder och tolkningsuttalanden har godk\u00e4nts av EU .  Vidare har den av R\u00e5det f\u00f6r finansiell rapportering utgivna rekommendationen RFR 1 Kompletterande redo- visningsregler f\u00f6r koncerner till\u00e4mpats liksom Uttalanden fr\u00e5n R\u00e5det f\u00f6r finansiell rapportering F\u00f6ruts\u00e4ttningar vid uppr\u00e4ttande av koncernens finansiella rapporter Moderbolagets funktionella valuta \u00e4r svenska kronor som \u00e4ven utg\u00f6r rapporteringsvalutan f\u00f6r moderbolaget och f\u00f6r koncernen. Det inneb\u00e4r att de finansiella rapporterna pre- senteras i svenska kronor. Samtliga belopp, om inte annat anges, \u00e4r avrundade till n\u00e4rmaste miljontal . De finansiella rapporterna har uppr\u00e4ttats enligt fortlevnadsprincipen. Att uppr\u00e4tta de finansiella rapporterna i enlighet med IFRS kr\u00e4ver att f\u00f6retagsledningen g\u00f6r bed\u00f6mningar och uppskattningar samt g\u00f6r antaganden som  p\u00e5verkar till\u00e4mpningen av redovisningsprinciperna och de  redovisade beloppen av tillg\u00e5ngar, skulder, int\u00e4kter och kostnader. Verkliga utfallet kan avvika fr\u00e5n dessa upp- skattningar och bed\u00f6mningar. Uppskattningarna och antagandena ses \u00f6ver  regelbundet. \u00c4ndringar av uppskattningar redovisas i den period \u00e4nd- ringen g\u00f6rs om \u00e4ndringen endast p\u00e5verkar denna period, eller i den period \u00e4ndringen g\u00f6rs och framtida perioder om \u00e4ndringen p\u00e5verkar b\u00e5de aktuell period och framtida perioder. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-301": {
   "value": "\u00d6verensst\u00e4mmelse med lag och normgivning I enlighet med den av Europeiska unionen (EU)  beslutade f\u00f6rordningen om till\u00e4mpning av internationella redo- visningsstandarder har koncernredovisningen f\u00f6r det r\u00e4kenskaps\u00e5r som avslutades den 31 december 2022 uppr\u00e4ttats i enlighet med International Financial Reporting Standards (IFRS) och International Accounting Standards (IAS), utgivna av International Accounting Standards Board (IASB) samt tolkningsuttalanden fr\u00e5n IFRS Interpretations Committee och dess f\u00f6reg\u00e5ngare Standing Interpretations Committee (SIC), till den del dessa standarder och tolkningsuttalanden har godk\u00e4nts av EU ",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-302": {
   "value": "Moderbolagets \u00e5rsredovisning och koncernredovisningen har godk\u00e4nts f\u00f6r utf\u00e4rdande av styrelsen den 2 februari 2023. Moderbolagets resultat- och balansr\u00e4kning och koncernens resultatr\u00e4kning och rapport \u00f6ver finansiell st\u00e4llning blir f\u00f6rem\u00e5l f\u00f6r fastst\u00e4llelse p\u00e5 \u00e5rsst\u00e4mma den 29 mars 2023. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-303": {
   "value": "Moderbolagets funktionella valuta \u00e4r svenska kronor som \u00e4ven utg\u00f6r rapporteringsvalutan f\u00f6r moderbolaget och f\u00f6r koncernen. Det inneb\u00e4r att de finansiella rapporterna pre- senteras i svenska kronor. Samtliga belopp, om inte annat anges, \u00e4r avrundade till n\u00e4rmaste miljontal IAS 21 Effekterna av \u00e4ndrade valutakurser Transaktioner i utl\u00e4ndsk valuta Transaktioner i utl\u00e4ndsk valuta omr\u00e4knas till den funk- tionella valutan efter den valutakurs som f\u00f6religger p\u00e5 transaktionsdagen. Monet\u00e4ra tillg\u00e5ngar och skulder i utl\u00e4ndsk valuta r\u00e4knas om till den funktionella valutan efter den valuta kurs som f\u00f6religger p\u00e5 balansdagen. Valutakursdifferenser som uppst\u00e5r vid omr\u00e4kningarna redovisas i resultatr\u00e4kningen. Icke-monet\u00e4ra tillg\u00e5ngar och skulder som redovisas till historiska anskaffnings- v\u00e4rden omr\u00e4knas till valutakurs vid transaktionstillf\u00e4llet. Funktionell valuta \u00e4r valutan i de prim\u00e4ra ekonomiska  milj\u00f6er d\u00e4r de i koncernen ing\u00e5ende f\u00f6retagen bedriver sin verksamhet. Utl\u00e4ndska verksamheters finansiella rapporter Tillg\u00e5ngar och skulder i utlandsverksamheter, inklusive goodwill och andra koncernm\u00e4ssiga \u00f6ver- och under- v\u00e4rden, omr\u00e4knas till svenska kronor efter den valutakurs som r\u00e5der p\u00e5 balansdagen. Int\u00e4kter och kostnader i en utlandsverksamhet omr\u00e4knas till svenska kronor efter genomsnittskurs. Nettoinvestering i en utlandsverksamhet Omr\u00e4kningsdifferenser som uppst\u00e5r i samband med omr\u00e4kning av en utl\u00e4ndsk nettoinvestering redovisas bland \u00f6vrigt totalresultat. Valutal\u00e5n och valutaderivat f\u00f6r s\u00e4kring av omr\u00e4kningsexponering v\u00e4rderas till balans- dagens kurs. Kursdifferenser redovisas, med beaktande av skatteeffekten, bland \u00f6vrigt totalresultat. Med s\u00e4kring av omr\u00e4kningsexponering reduceras valuta- effekten vid omr\u00e4kning av utlandsverksamheter till svenska kronor. Eventuell terminspremie periodiseras \u00f6ver l\u00f6ptiden och redovisas som r\u00e4nteint\u00e4kt eller r\u00e4ntekostnad. Vid avyttring av en utlandsverksamhet omf\u00f6res de till verksamheten h\u00e4nf\u00f6rliga ackumulerade omr\u00e4knings- differenserna och ackumulerade kursdifferenserna fr\u00e5n eventuell valutas\u00e4kring till koncernens resultatr\u00e4kning ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-304": {
   "value": "De finansiella rapporterna har uppr\u00e4ttats enligt fortlevnadsprincipen. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-305": {
   "value": "Nyheter IAS 37 Avs\u00e4ttningar, eventualf\u00f6rpliktelser och eventual- tillg\u00e5ngar har \u00e4ndrats och klarg\u00f6r vilka utgifter som ska inkluderas vid bed\u00f6mning av f\u00f6rlustkontrakt. Detta har inte f\u00e5tt v\u00e4sentlig effekt p\u00e5 Skanskas redovisning. \u00d6vriga f\u00f6r\u00e4ndringar av standarder och tolkningar som tr\u00e4dde i kraft 1 januari 2022 har inte heller f\u00e5tt en v\u00e4sentlig effekt p\u00e5 Skanskas redovisning. IASB har utf\u00e4rdat \u00e4ndringar till\u00e4mpliga fr\u00e5n 1 januari 2023: \u2022  IAS 1 Utformning av finansiella rapporter g\u00e4llande  klassificering av skulder som kortfristiga eller l\u00e5ngfristiga d\u00e4r en r\u00e4ttighet i avtalet att skjuta upp en betalning avg\u00f6r hur skulden ska klassificeras samt g\u00e4llande krav p\u00e5 att upplysa om materiella redovisningsprinciper, \u2022  IAS 8 Redovisningsprinciper g\u00e4llande definitionen av uppskattningar och bed\u00f6mningar samt \u2022  IAS 12 Inkomstskatter som tydligg\u00f6r att undantag fr\u00e5n att redovisa uppskjuten skatt p\u00e5 vissa transaktioner inte l\u00e4ngre f\u00e5r till\u00e4mpas. Ingen av dessa \u00e4ndringar har n\u00e5gon v\u00e4sentlig p\u00e5verkan p\u00e5 Skanskas redovisning. Not 3.  Effekter av \u00e4ndrade redovisningsprinciper Varken under \u00e5ret eller j\u00e4mf\u00f6relse\u00e5ret har effekter p\u00e5  grund av \u00e4ndrade redovisningsprinciper redovisats",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-306": {
   "value": "IAS 1 \u2013 Utformning av finansiella rapporter Resultatr\u00e4kning Som int\u00e4kter redovisas projektint\u00e4kter, ers\u00e4ttningar f\u00f6r andra utf\u00f6rda tj\u00e4nster, f\u00f6rs\u00e4ljning av oms\u00e4ttningsfastig- heter, material- och varuleveranser, hyresint\u00e4k ter och andra r\u00f6relseint\u00e4kter. Int\u00e4kter vid f\u00f6rs\u00e4ljning av maskiner, inventarier, anl\u00e4ggningsfastigheter och immateriella till- g\u00e5ngar medtas ej h\u00e4r utan netto redovisas bland r\u00f6relse- kostnader mot tillg\u00e5ngarnas redovisade v\u00e4rden. Se not 10. Som kostnader f\u00f6r produktion och f\u00f6rvaltning redovisas bland annat direkta och indirekta  tillverkningskostnader, f\u00f6rlustriskreserveringar, redovisade v\u00e4rden f\u00f6r s\u00e5lda oms\u00e4ttningsfastigheter, kundf\u00f6rluster och kostnader f\u00f6r garanti\u00e5taganden. H\u00e4ri ing\u00e5r ocks\u00e5 avskrivningar p\u00e5 anl\u00e4ggningstillg\u00e5ngar som anv\u00e4nts f\u00f6r produktion och f\u00f6rvaltning. F\u00f6r\u00e4ndring av marknadsv\u00e4rde p\u00e5 derivat kopplade till r\u00f6relsen redovisas inom r\u00f6relseresultat. Orealiserade och realiserade v\u00e4rdef\u00f6r\u00e4ndringar p\u00e5 f\u00f6rvaltningsfastigheter redovisas netto p\u00e5 egen rad i resultatr\u00e4kningen. I f\u00f6rs\u00e4ljnings- och administrationskostnader ing\u00e5r sed- vanliga administrations  kostnader, teknikkostnader, f\u00f6r- s\u00e4ljningskostnader och avskrivningar p\u00e5 maskiner och inventarier som anv\u00e4nts f\u00f6r f\u00f6rs\u00e4ljning och administration. Som f\u00f6rs\u00e4ljnings- och administrationskostnad redovisas \u00e4ven nedskrivningar p\u00e5 goodwill. Resultat fr\u00e5n joint ventures och intressef\u00f6retag, efter skatt, s\u00e4rredovisas i resultatr\u00e4kningen och ing\u00e5r i r\u00f6relseresultatet. Finansiella int\u00e4kter och kostnader redovisas uppdelat p\u00e5 tv\u00e5 poster: Finansiella int\u00e4kter och Finansiella kost- nader. Som finansiella int\u00e4kter redovisas bland annat r\u00e4ntein t\u00e4kter, utdelningar och \u00f6vrigt finansnetto. Bland finansiella kostnader ing\u00e5r bland annat r\u00e4ntekostnader och \u00f6vrigt finansnetto. F\u00f6r\u00e4ndringar av  marknadsv\u00e4rdet p\u00e5 finansiella instrument, fr\u00e4mst derivat kopplade till finansiella aktiviteter, redovisas som en s\u00e4rskild delpost f\u00f6r delat p\u00e5 finansiella int\u00e4kter och finansiella  kostnader. Nettot av kursdifferenser samt resultat vid aktief\u00f6rs\u00e4lj- ningar redovisas antingen som finansiell int\u00e4kt eller  finansiell kostnad. Finansiella int\u00e4kter och kostnader beskrivs n\u00e4rmare i not 6 och i not 14 . Totalresultat I rapporten Koncernens totalresultat upptas f\u00f6rutom \u00e5rets resultat de poster som ing\u00e5r i \u00f6vrigt totalresultat. H\u00e4ri ing\u00e5r omr\u00e4kningsdifferenser, s\u00e4kring av  valutarisker i utlandsverksamheter, omv\u00e4rderingar relaterade till pensions anknutna tillg\u00e5ngar och skulder, p\u00e5verkan av kassafl\u00f6dess\u00e4kringar samt skatt p\u00e5 dessa poster. Rapport \u00f6ver finansiell st\u00e4llning Tillg\u00e5ngar Tillg\u00e5ngar delas in i oms\u00e4ttningstillg\u00e5ngar och anl\u00e4gg- ningstillg\u00e5ngar. En tillg\u00e5ng betraktas som oms\u00e4ttningstill- g\u00e5ng om den f\u00f6rv\u00e4ntas bli realiserad inom tolv m\u00e5nader fr\u00e5n balansdagen eller inom f\u00f6retagets verksamhets- cykel. Med verksamhetscykel avses tiden fr\u00e5n slutande av avtal till att f\u00f6retaget erh\u00e5ller likvida medel med anled- ning av godk\u00e4nd slutbesiktning eller leverans av varor (inklusive fastigheter). Med h\u00e4nsyn till att koncernen utf\u00f6r stora entreprenad projekt och genomf\u00f6r projektutveck- ling f\u00e5r kriteriet verksamhetscykel till f\u00f6ljd att m\u00e5nga fler tillg\u00e5ngar betecknas som oms\u00e4ttningstillg\u00e5ngar \u00e4n om enbart kriteriet inom tolv m\u00e5nader funnits. Likvida medel best\u00e5r av kassamedel och omedelbart till- g\u00e4ngliga  tillgodo havanden hos banker och  motsvarande institut samt kortfristiga likvida placeringar med en l\u00f6ptid fr\u00e5n anskaffningstidpunkten understigande tre m\u00e5nader, vilka \u00e4r utsatta f\u00f6r endast en obetydlig risk f\u00f6r v\u00e4rde- fluktuationer. Utst\u00e4llda checkar minskar likvida medel f\u00f6rst vid inl\u00f6sen. Likvida medel som ej kan disponeras fritt redovisas som oms\u00e4ttningstillg\u00e5ngar (kortfristiga fordringar) om restriktionen kommer att upph\u00f6ra inom tolv m\u00e5nader fr\u00e5n balansdagen. I andra fall redovisas de likvida medlen som anl\u00e4ggningstillg\u00e5ngar. Likvida medel som tillh\u00f6r en gemensam verksamhet \u00e4r likvida medel med restriktioner om de endast kan anv\u00e4ndas f\u00f6r att betala den gemensamma verksamhetens skulder. Tillg\u00e5ngar som uppfyller kraven i IFRS 5 Anl\u00e4ggnings- tillg\u00e5ngar som innehas f\u00f6r f\u00f6rs\u00e4ljning och avveck- lade verksamheter, upptas som en egen post bland oms\u00e4ttningstillg\u00e5ngar. I not 31 visas f\u00f6rdelningen mellan r\u00e4nteb\u00e4rande och icke r\u00e4nteb\u00e4rande tillg\u00e5ngar. I not 32 \u00e4r tillg\u00e5ngarna uppdelade p\u00e5 beloppen f\u00f6r tillg\u00e5ngar som f\u00f6rv\u00e4ntas \u00e5tervinnas inom tolv m\u00e5nader fr\u00e5n balansdagen och tillg\u00e5ngar som f\u00f6rv\u00e4ntas \u00e5tervinnas efter tolv m\u00e5nader fr\u00e5n balansdagen. Uppdelningen f\u00f6r icke finansiella anl\u00e4ggningstillg\u00e5ngar baseras p\u00e5 f\u00f6rv\u00e4ntad \u00e5rlig avskrivning. Uppdelningen f\u00f6r oms\u00e4ttningsfastig heter grundas i huvudsak p\u00e5 utfallen under de tre senaste \u00e5ren. Denna uppdelning \u00e4r \u00e4n mer os\u00e4ker \u00e4n f\u00f6r andra till- g\u00e5ngar d\u00e5 utfallet under det kommande \u00e5ret starkt p\u00e5  vekas av n\u00e4r enskilt stora fastigheter fr\u00e5ntr\u00e4ds . Eget kapital Koncernens egna kapital delas upp p\u00e5 aktiekapital, till- skjutet kapital, reserver, balanserat resultat samt innehav utan best\u00e4mmande inflytande. F\u00f6rv\u00e4rv av egna aktier redovisas som en avdragspost fr\u00e5n eget kapital. Likvid fr\u00e5n avyttring av aktier redovisas som en \u00f6kning av eget kapital. Eventuella transaktionskostnader redovisas direkt mot eget kapital. Utdelningar redovisas som skuld efter det att bolags- st\u00e4mman godk\u00e4nt utdelningen. Redog\u00f6relse om det egna kapitalet, \u00e5rets f\u00f6r\u00e4ndringar och upplysningar kring f\u00f6rvaltning av kapitalet l\u00e4mnas i not 26. Skulder Skulder delas upp p\u00e5 kortfristiga skulder och l\u00e5ngfristiga skulder. Som kortfristiga skulder redovisas skulder som antingen skall betalas inom tolv m\u00e5nader fr\u00e5n balans- dagen eller, dock endast betr\u00e4ffande r\u00f6relserelaterade skulder, f\u00f6rv\u00e4ntas bli betalda inom verksamhetscykeln. D\u00e5 h\u00e4nsyn s\u00e5ledes tas till verksamhetscykeln redovisas inga icke r\u00e4nteb\u00e4rande skulder, som exempelvis leveran- t\u00f6rsskulder och upplupna personalkostnader, som l\u00e5ng- fristiga. Skulder som p\u00e5 grund av diskontering redovisas som r\u00e4nteb\u00e4rande \u00e4r medtagna bland kortfristiga skulder d\u00e5 de betalas inom verksamhetscykeln. R\u00e4nteb\u00e4rande skulder kan redovisas som l\u00e5ngfristiga, \u00e4ven om de f\u00f6r- faller till betalning inom tolv m\u00e5nader fr\u00e5n balansdagen, om den ursprungliga l\u00f6ptiden var l\u00e4ngre \u00e4n tolv m\u00e5nader och f\u00f6retaget tr\u00e4ffat \u00f6verenskommelse om att refinan- siera f\u00f6rpliktelsen l\u00e5ngfristigt f\u00f6re rapportperiodens slut. Information om skulder l\u00e4mnas i noterna 27 och 30. I not 32 \u00e4r skulderna uppdelade p\u00e5 beloppen f\u00f6r skulder som skall betalas inom tolv m\u00e5nader fr\u00e5n balansdagen och skulder som betalas efter tolv m\u00e5nader fr\u00e5n balans- dagen. Vidare l\u00e4mnas i not 31 uppgift om f\u00f6rdelningen mellan r\u00e4nteb\u00e4rande och icke r\u00e4nteb\u00e4rande skulder . IFRS 10 Koncernredovisning Koncernredovisningen omfattar boksluten f\u00f6r moder- bolaget och de f\u00f6retag, i vilka moderbolaget, direkt eller indirekt, har ett best\u00e4mmande inflytande. Enligt IFRS 10 f\u00f6religger best\u00e4mmande inflytande n\u00e4r investeraren kan styra verksamheten, har r\u00e4tt till, eller \u00e4r exponerad f\u00f6r, r\u00f6rlig avkastning fr\u00e5n engagemanget i investeringsobjektet och kan genom inflytandet \u00f6ver investeringsobjektet p\u00e5verka sin avkastning fr\u00e5n investeringsobjektet. Om ett dotter- f\u00f6retag vid f\u00f6rv\u00e4rvstidpunkten uppfyller villkoren f\u00f6r att klassificeras som att det innehas f\u00f6r f\u00f6rs\u00e4ljning i enlighet med IFRS 5 redovisas det i enlighet med den redovisningsstandarden . F\u00f6rs\u00e4ljning av andelar i dotterf\u00f6retag redovisas som eget kapitaltransaktion n\u00e4r transaktionen inte medf\u00f6r att det best\u00e4mmande inflytandet g\u00e5r f\u00f6rlorat. Om kontrollen \u00f6ver ett koncernf\u00f6retag som bedriver r\u00f6relse upph\u00f6r, v\u00e4rderas eventuellt \u00e5terst\u00e5ende innehav till verkligt v\u00e4rde. Innehav utan best\u00e4mmande inflytande kan f\u00e5 ett negativt v\u00e4rde om ett del\u00e4gt dotterf\u00f6retag g\u00e5r med f\u00f6rlust. F\u00f6rv\u00e4rvade f\u00f6retag medtas i koncernredovisningen fr\u00e5n och med det kvartal inom vilket f\u00f6rv\u00e4rvet sker. P\u00e5 motsva- rande vis medtas avyttrade f\u00f6retag fram till och med sista kvartalet f\u00f6re tidpunkten f\u00f6r avyttringen. Koncerninterna fordringar, skulder, int\u00e4kter och  kostnader elimineras i sin helhet vid uppr\u00e4ttandet av koncernredovisningen. Vinster som uppkommer vid koncerninterna transaktioner och som ur koncernsynpunkt \u00e4r orealiserade p\u00e5 balans- dagen elimineras i sin helhet. Orealiserade f\u00f6rluster p\u00e5 koncerninterna transaktioner elimineras ocks\u00e5 p\u00e5 samma s\u00e4tt som orealiserade vinster, s\u00e5vida inte f\u00f6rlusten mot- svaras av ett nedskrivningsbehov. Goodwill, h\u00e4nf\u00f6rlig till utlandsverksamhet, \u00e4r uttryckt i lokal valuta. Omr\u00e4kningen till svenska kronor f\u00f6ljer IAS 21. Information om goodwill l\u00e4mnas i not 18 . ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-307": {
   "value": "Som kostnader f\u00f6r produktion och f\u00f6rvaltning redovisas bland annat direkta och indirekta  tillverkningskostnader, f\u00f6rlustriskreserveringar, redovisade v\u00e4rden f\u00f6r s\u00e5lda oms\u00e4ttningsfastigheter, kundf\u00f6rluster och kostnader f\u00f6r garanti\u00e5taganden. H\u00e4ri ing\u00e5r ocks\u00e5 avskrivningar p\u00e5 anl\u00e4ggningstillg\u00e5ngar som anv\u00e4nts f\u00f6r produktion och f\u00f6rvaltning. F\u00f6r\u00e4ndring av marknadsv\u00e4rde p\u00e5 derivat kopplade till r\u00f6relsen redovisas inom r\u00f6relseresultat. Orealiserade och realiserade v\u00e4rdef\u00f6r\u00e4ndringar p\u00e5 f\u00f6rvaltningsfastigheter redovisas netto p\u00e5 egen rad i resultatr\u00e4kningen. I f\u00f6rs\u00e4ljnings- och administrationskostnader ing\u00e5r sed- vanliga administrations  kostnader, teknikkostnader, f\u00f6r- s\u00e4ljningskostnader och avskrivningar p\u00e5 maskiner och inventarier som anv\u00e4nts f\u00f6r f\u00f6rs\u00e4ljning och administration. Som f\u00f6rs\u00e4ljnings- och administrationskostnad redovisas \u00e4ven nedskrivningar p\u00e5 goodwill. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-308": {
   "value": "Finansiella int\u00e4kter och kostnader redovisas uppdelat p\u00e5 tv\u00e5 poster: Finansiella int\u00e4kter och Finansiella kost- nader. Som finansiella int\u00e4kter redovisas bland annat r\u00e4ntein t\u00e4kter, utdelningar och \u00f6vrigt finansnetto. Bland finansiella kostnader ing\u00e5r bland annat r\u00e4ntekostnader och \u00f6vrigt finansnetto. F\u00f6r\u00e4ndringar av  marknadsv\u00e4rdet p\u00e5 finansiella instrument, fr\u00e4mst derivat kopplade till finansiella aktiviteter, redovisas som en s\u00e4rskild delpost f\u00f6r delat p\u00e5 finansiella int\u00e4kter och finansiella  kostnader. Nettot av kursdifferenser samt resultat vid aktief\u00f6rs\u00e4lj- ningar redovisas antingen som finansiell int\u00e4kt eller  finansiell kostnad. Finansiella int\u00e4kter och kostnader beskrivs n\u00e4rmare i not 6 och i not 14 . ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-309": {
   "value": "Finansiella int\u00e4kter och kostnader redovisas uppdelat p\u00e5 tv\u00e5 poster: Finansiella int\u00e4kter och Finansiella kost- nader. Som finansiella int\u00e4kter redovisas bland annat r\u00e4ntein t\u00e4kter, utdelningar och \u00f6vrigt finansnetto. Bland finansiella kostnader ing\u00e5r bland annat r\u00e4ntekostnader och \u00f6vrigt finansnetto. F\u00f6r\u00e4ndringar av  marknadsv\u00e4rdet p\u00e5 finansiella instrument, fr\u00e4mst derivat kopplade till finansiella aktiviteter, redovisas som en s\u00e4rskild delpost f\u00f6r delat p\u00e5 finansiella int\u00e4kter och finansiella  kostnader. Nettot av kursdifferenser samt resultat vid aktief\u00f6rs\u00e4lj- ningar redovisas antingen som finansiell int\u00e4kt eller  finansiell kostnad. Finansiella int\u00e4kter och kostnader beskrivs n\u00e4rmare i not 6 och i not 14 IAS 23 L\u00e5nekostnader Aktivering av l\u00e5nekostnader sker under f\u00f6ruts\u00e4ttningen att det \u00e4r troligt att de kommer att leda till framtida  ekonomiska f\u00f6rdelar och kostnaderna kan m\u00e4tas p\u00e5 ett tillf\u00f6rlitligt s\u00e4tt. Generellt g\u00e4ller att aktivering av l\u00e5nekostnader begr\u00e4nsas till tillg\u00e5ngar som tar betydande tid i anspr\u00e5k f\u00f6r f\u00e4rdigst\u00e4llande, vilket f\u00f6r koncernens del inneb\u00e4r att aktiveringen i f\u00f6rsta hand omfattar upp f\u00f6rande av oms\u00e4ttningsfastigheter och fastigheter f\u00f6r den egna verksamheten (anl\u00e4ggningsfastigheter). Aktivering sker n\u00e4r utgifter som ing\u00e5r i anskaffningsv\u00e4rdet uppkommit och aktiviteter f\u00f6r att f\u00e4rdigst\u00e4lla byggnaden  p\u00e5b\u00f6rjats. Aktiveringen upph\u00f6r n\u00e4r byggnaden \u00e4r f\u00e4rdigst\u00e4lld. L\u00e5nekostnader under tid n\u00e4r arbetet med att f\u00e4rdigst\u00e4lla byggnaden \u00e4r avbrutet under l\u00e4ngre tid aktiveras ej. Om s\u00e4rskild upp l\u00e5ning har skett f\u00f6r projektet anv\u00e4nds den  faktiska l\u00e5nekostnaden. I andra fall ber\u00e4knas  l\u00e5nekostnaden utifr\u00e5n koncernens uppl\u00e5ningskostnad ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-310": {
   "value": "Rapport \u00f6ver finansiell st\u00e4llning Tillg\u00e5ngar Tillg\u00e5ngar delas in i oms\u00e4ttningstillg\u00e5ngar och anl\u00e4gg- ningstillg\u00e5ngar. En tillg\u00e5ng betraktas som oms\u00e4ttningstill- g\u00e5ng om den f\u00f6rv\u00e4ntas bli realiserad inom tolv m\u00e5nader fr\u00e5n balansdagen eller inom f\u00f6retagets verksamhets- cykel. Med verksamhetscykel avses tiden fr\u00e5n slutande av avtal till att f\u00f6retaget erh\u00e5ller likvida medel med anled- ning av godk\u00e4nd slutbesiktning eller leverans av varor (inklusive fastigheter). Med h\u00e4nsyn till att koncernen utf\u00f6r stora entreprenad projekt och genomf\u00f6r projektutveck- ling f\u00e5r kriteriet verksamhetscykel till f\u00f6ljd att m\u00e5nga fler tillg\u00e5ngar betecknas som oms\u00e4ttningstillg\u00e5ngar \u00e4n om enbart kriteriet inom tolv m\u00e5nader funnits. Likvida medel best\u00e5r av kassamedel och omedelbart till- g\u00e4ngliga  tillgodo havanden hos banker och  motsvarande institut samt kortfristiga likvida placeringar med en l\u00f6ptid fr\u00e5n anskaffningstidpunkten understigande tre m\u00e5nader, vilka \u00e4r utsatta f\u00f6r endast en obetydlig risk f\u00f6r v\u00e4rde- fluktuationer. Utst\u00e4llda checkar minskar likvida medel f\u00f6rst vid inl\u00f6sen. Likvida medel som ej kan disponeras fritt redovisas som oms\u00e4ttningstillg\u00e5ngar (kortfristiga fordringar) om restriktionen kommer att upph\u00f6ra inom tolv m\u00e5nader fr\u00e5n balansdagen. I andra fall redovisas de likvida medlen som anl\u00e4ggningstillg\u00e5ngar. Likvida medel som tillh\u00f6r en gemensam verksamhet \u00e4r likvida medel med restriktioner om de endast kan anv\u00e4ndas f\u00f6r att betala den gemensamma verksamhetens skulder. Tillg\u00e5ngar som uppfyller kraven i IFRS 5 Anl\u00e4ggnings- tillg\u00e5ngar som innehas f\u00f6r f\u00f6rs\u00e4ljning och avveck- lade verksamheter, upptas som en egen post bland oms\u00e4ttningstillg\u00e5ngar. I not 31 visas f\u00f6rdelningen mellan r\u00e4nteb\u00e4rande och icke r\u00e4nteb\u00e4rande tillg\u00e5ngar. I not 32 \u00e4r tillg\u00e5ngarna uppdelade p\u00e5 beloppen f\u00f6r tillg\u00e5ngar som f\u00f6rv\u00e4ntas \u00e5tervinnas inom tolv m\u00e5nader fr\u00e5n balansdagen och tillg\u00e5ngar som f\u00f6rv\u00e4ntas \u00e5tervinnas efter tolv m\u00e5nader fr\u00e5n balansdagen. Uppdelningen f\u00f6r icke finansiella anl\u00e4ggningstillg\u00e5ngar baseras p\u00e5 f\u00f6rv\u00e4ntad \u00e5rlig avskrivning. Uppdelningen f\u00f6r oms\u00e4ttningsfastig heter grundas i huvudsak p\u00e5 utfallen under de tre senaste \u00e5ren. Denna uppdelning \u00e4r \u00e4n mer os\u00e4ker \u00e4n f\u00f6r andra till- g\u00e5ngar d\u00e5 utfallet under det kommande \u00e5ret starkt p\u00e5  vekas av n\u00e4r enskilt stora fastigheter fr\u00e5ntr\u00e4ds ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-311": {
   "value": "Likvida medel best\u00e5r av kassamedel och omedelbart till- g\u00e4ngliga  tillgodo havanden hos banker och  motsvarande institut samt kortfristiga likvida placeringar med en l\u00f6ptid fr\u00e5n anskaffningstidpunkten understigande tre m\u00e5nader, vilka \u00e4r utsatta f\u00f6r endast en obetydlig risk f\u00f6r v\u00e4rde- fluktuationer. Utst\u00e4llda checkar minskar likvida medel f\u00f6rst vid inl\u00f6sen. Likvida medel som ej kan disponeras fritt redovisas som oms\u00e4ttningstillg\u00e5ngar (kortfristiga fordringar) om restriktionen kommer att upph\u00f6ra inom tolv m\u00e5nader fr\u00e5n balansdagen. I andra fall redovisas de likvida medlen som anl\u00e4ggningstillg\u00e5ngar. Likvida medel som tillh\u00f6r en gemensam verksamhet \u00e4r likvida medel med restriktioner om de endast kan anv\u00e4ndas f\u00f6r att betala den gemensamma verksamhetens skulder. AS 7 Kassafl\u00f6desanalys Vid uppr\u00e4ttandet av kassafl\u00f6desanalysen till\u00e4mpas den indirekta metoden enligt redovisningsstandarden. F\u00f6rutom kassa- och bankfl\u00f6den g\u00e4ller att till likvida medel h\u00e4nf\u00f6rs kortfristiga placeringar, vilkas omvandlande till bankmedel kan ske till ett i huvudsak i f\u00f6rv\u00e4g k\u00e4nt belopp. Som likvida medel anses kortfristiga placeringar med en kortare l\u00f6ptid vid anskaffningstidpunkten \u00e4n tre m\u00e5nader. Likvida medel som \u00e4r belagda med restriktioner redovisas antingen som kortfristiga fordringar eller som l\u00e5ngfristiga fordringar. F\u00f6rutom kassafl\u00f6desanalys enligt standarden visas i f\u00f6rvaltningsber\u00e4ttelsen en operativ kassafl\u00f6desanalys, som inte \u00f6verensst\u00e4mmer med den i standarden angivna uppst\u00e4llningen. Den operativa kassafl\u00f6desanalysen \u00e4r uppr\u00e4ttad utifr\u00e5n den verksamhet som de olika verksam- hetsgrenarna bedriver. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-312": {
   "value": "F\u00f6rv\u00e4rv av egna aktier redovisas som en avdragspost fr\u00e5n eget kapital. Likvid fr\u00e5n avyttring av aktier redovisas som en \u00f6kning av eget kapital. Eventuella transaktionskostnader redovisas direkt mot eget kapital",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-313": {
   "value": "Utdelningar redovisas som skuld efter det att bolags- st\u00e4mman godk\u00e4nt utdelningen. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-314": {
   "value": "Skulder Skulder delas upp p\u00e5 kortfristiga skulder och l\u00e5ngfristiga skulder. Som kortfristiga skulder redovisas skulder som antingen skall betalas inom tolv m\u00e5nader fr\u00e5n balans- dagen eller, dock endast betr\u00e4ffande r\u00f6relserelaterade skulder, f\u00f6rv\u00e4ntas bli betalda inom verksamhetscykeln. D\u00e5 h\u00e4nsyn s\u00e5ledes tas till verksamhetscykeln redovisas inga icke r\u00e4nteb\u00e4rande skulder, som exempelvis leveran- t\u00f6rsskulder och upplupna personalkostnader, som l\u00e5ng- fristiga. Skulder som p\u00e5 grund av diskontering redovisas som r\u00e4nteb\u00e4rande \u00e4r medtagna bland kortfristiga skulder d\u00e5 de betalas inom verksamhetscykeln. R\u00e4nteb\u00e4rande skulder kan redovisas som l\u00e5ngfristiga, \u00e4ven om de f\u00f6r- faller till betalning inom tolv m\u00e5nader fr\u00e5n balansdagen, om den ursprungliga l\u00f6ptiden var l\u00e4ngre \u00e4n tolv m\u00e5nader och f\u00f6retaget tr\u00e4ffat \u00f6verenskommelse om att refinan- siera f\u00f6rpliktelsen l\u00e5ngfristigt f\u00f6re rapportperiodens slut. Information om skulder l\u00e4mnas i noterna 27 och 30. I not 32 \u00e4r skulderna uppdelade p\u00e5 beloppen f\u00f6r skulder som skall betalas inom tolv m\u00e5nader fr\u00e5n balansdagen och skulder som betalas efter tolv m\u00e5nader fr\u00e5n balans- dagen. Vidare l\u00e4mnas i not 31 uppgift om f\u00f6rdelningen mellan r\u00e4nteb\u00e4rande och icke r\u00e4nteb\u00e4rande skulder ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-315": {
   "value": "IFRS 10 Koncernredovisning Koncernredovisningen omfattar boksluten f\u00f6r moder- bolaget och de f\u00f6retag, i vilka moderbolaget, direkt eller indirekt, har ett best\u00e4mmande inflytande. Enligt IFRS 10 f\u00f6religger best\u00e4mmande inflytande n\u00e4r investeraren kan styra verksamheten, har r\u00e4tt till, eller \u00e4r exponerad f\u00f6r, r\u00f6rlig avkastning fr\u00e5n engagemanget i investeringsobjektet och kan genom inflytandet \u00f6ver investeringsobjektet p\u00e5verka sin avkastning fr\u00e5n investeringsobjektet. Om ett dotter- f\u00f6retag vid f\u00f6rv\u00e4rvstidpunkten uppfyller villkoren f\u00f6r att klassificeras som att det innehas f\u00f6r f\u00f6rs\u00e4ljning i enlighet med IFRS 5 redovisas det i enlighet med den redovisningsstandarden ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-316": {
   "value": "IFRS 10 Koncernredovisning Koncernredovisningen omfattar boksluten f\u00f6r moder- bolaget och de f\u00f6retag, i vilka moderbolaget, direkt eller indirekt, har ett best\u00e4mmande inflytande. Enligt IFRS 10 f\u00f6religger best\u00e4mmande inflytande n\u00e4r investeraren kan styra verksamheten, har r\u00e4tt till, eller \u00e4r exponerad f\u00f6r, r\u00f6rlig avkastning fr\u00e5n engagemanget i investeringsobjektet och kan genom inflytandet \u00f6ver investeringsobjektet p\u00e5verka sin avkastning fr\u00e5n investeringsobjektet. Om ett dotter- f\u00f6retag vid f\u00f6rv\u00e4rvstidpunkten uppfyller villkoren f\u00f6r att klassificeras som att det innehas f\u00f6r f\u00f6rs\u00e4ljning i enlighet med IFRS 5 redovisas det i enlighet med den redovisningsstandarden . F\u00f6rs\u00e4ljning av andelar i dotterf\u00f6retag redovisas som eget kapitaltransaktion n\u00e4r transaktionen inte medf\u00f6r att det best\u00e4mmande inflytandet g\u00e5r f\u00f6rlorat. Om kontrollen \u00f6ver ett koncernf\u00f6retag som bedriver r\u00f6relse upph\u00f6r, v\u00e4rderas eventuellt \u00e5terst\u00e5ende innehav till verkligt v\u00e4rde. Innehav utan best\u00e4mmande inflytande kan f\u00e5 ett negativt v\u00e4rde om ett del\u00e4gt dotterf\u00f6retag g\u00e5r med f\u00f6rlust. F\u00f6rv\u00e4rvade f\u00f6retag medtas i koncernredovisningen fr\u00e5n och med det kvartal inom vilket f\u00f6rv\u00e4rvet sker. P\u00e5 motsva- rande vis medtas avyttrade f\u00f6retag fram till och med sista kvartalet f\u00f6re tidpunkten f\u00f6r avyttringen. Koncerninterna fordringar, skulder, int\u00e4kter och  kostnader elimineras i sin helhet vid uppr\u00e4ttandet av koncernredovisningen. Vinster som uppkommer vid koncerninterna transaktioner och som ur koncernsynpunkt \u00e4r orealiserade p\u00e5 balans- dagen elimineras i sin helhet. Orealiserade f\u00f6rluster p\u00e5 koncerninterna transaktioner elimineras ocks\u00e5 p\u00e5 samma s\u00e4tt som orealiserade vinster, s\u00e5vida inte f\u00f6rlusten mot- svaras av ett nedskrivningsbehov. Goodwill, h\u00e4nf\u00f6rlig till utlandsverksamhet, \u00e4r uttryckt i lokal valuta. Omr\u00e4kningen till svenska kronor f\u00f6ljer IAS 21. Information om goodwill l\u00e4mnas i not 18 ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-317": {
   "value": "IFRS 3 R\u00f6relsef\u00f6rv\u00e4rv I denna redovisningsstandard behandlas r\u00f6relsef\u00f6rv\u00e4rv, med vilket avses sammanf\u00f6rande av separata f\u00f6retag eller verksamheter. Om f\u00f6rv\u00e4rvet ej avser r\u00f6relse, vilket \u00e4r normalt vid f\u00f6rv\u00e4rv av fastigheter, till\u00e4mpas inte IFRS 3.  I s\u00e5dana fall g\u00e4ller i st\u00e4llet att f\u00f6rv\u00e4rvskostnaden  f\u00f6rdelas p\u00e5 de enskilt identifierbara tillg\u00e5ngarna och skulderna efter deras verkliga v\u00e4rden vid f\u00f6rv\u00e4rvstidpunkten utan uppbokning av goodwill och uppskjuten skattefordran/ skatteskuld med anledning av f\u00f6rv\u00e4rvet. F\u00f6rv\u00e4rv av r\u00f6relser, oavsett om f\u00f6rv\u00e4rven avser ande- lar i annat f\u00f6retag eller ett direkt f\u00f6rv\u00e4rv av tillg\u00e5ngar och  skulder, redovisas enligt f\u00f6rv\u00e4rvsmetoden. Om f\u00f6rv\u00e4rvet avser andelar i ett f\u00f6retag inneb\u00e4r metoden att f\u00f6rv\u00e4rvet betraktas som en transaktion varigenom koncernen  indirekt f\u00f6rv\u00e4rvar dotterf\u00f6retagets tillg\u00e5ngar och \u00f6vertar dess skulder och eventualf\u00f6rpliktelser. Det koncern m\u00e4ssiga anskaffningsv\u00e4rdet fastst\u00e4lls genom en  f\u00f6rv\u00e4rvsanalys i anslutning till r\u00f6relsef\u00f6rv\u00e4rvet. I analy- sen fastst\u00e4lls dels anskaffningsv\u00e4rdet f\u00f6r andelarna eller r\u00f6relsen, dels det verkliga v\u00e4rdet av f\u00f6rv\u00e4rvade identi- fierbara tillg\u00e5ngar samt \u00f6vertagna skulder och eventu- alf\u00f6rpliktelser. Koncernm\u00e4ssig goodwill ber\u00e4knas som skillnaden mellan anskaffningsv\u00e4rdet f\u00f6r dotterf\u00f6retags- andelarna och det verkliga v\u00e4rdet netto av f\u00f6rv\u00e4rvade tillg\u00e5ngar, \u00f6vertagna skulder och skuldf\u00f6rd del av even- tualf\u00f6rpliktelser. Om innehav utan best\u00e4mmande infly- tande kvarst\u00e5r efter f\u00f6rv\u00e4rvet g\u00f6rs ber\u00e4kning av goodwill normalt endast utifr\u00e5n koncernens andel av den f\u00f6rv\u00e4r- vade r\u00f6relsen. Transaktionskostnader vid r\u00f6relsef\u00f6rv\u00e4rv kostnadsf\u00f6rs direkt. Vid stegvisa f\u00f6rv\u00e4rv omv\u00e4rderas tidigare inne- hav till verkligt v\u00e4rde och resultatet redovisas i resultat- r\u00e4kningen n\u00e4r det best\u00e4mmande inflytandet uppn\u00e5s. Villkorade k\u00f6peskillingar v\u00e4rderas vid f\u00f6rv\u00e4rvstillf\u00e4llet och upptas till verkligt v\u00e4rde. Om villkorade k\u00f6peskillingar i efterf\u00f6ljande bokslut omv\u00e4rderas redovisas f\u00f6r\u00e4ndringen i resultatr\u00e4kningen. Goodwill v\u00e4rderas till anskaffningsv\u00e4rde minus ackumu- lerade nedskrivningar. Goodwill f\u00f6rdelas till kassagenere- rande enheter med \u00e5rlig pr\u00f6vning av nedskrivningsbehov enligt IAS 36 . Vid r\u00f6relsef\u00f6rv\u00e4rv d\u00e4r anskaffningskostnaden  understiger nettov\u00e4rdet av f\u00f6rv\u00e4rvade tillg\u00e5ngar och \u00f6vertagna  skulder samt eventualf\u00f6rpliktelser, redovisas skillnaden direkt i resultatr\u00e4kningen  F\u00f6r goodwill \u00e4r kassagenererande enhet i huvudsak lika med koncernens aff\u00e4rsenhet eller annan till moderbolaget rapporterande enhet. Om aff\u00e4rsenheten best\u00e5r av flera verksamhetsgre- nar \u00e4r den kassagenererande enheten ej st\u00f6rre \u00e4n den identifierade verksamhetsgrenen dit goodwill allokerats. Undantagna fr\u00e5n huvudregeln \u00e4r verksamheter som inte \u00e4r integrerade i aff\u00e4rsenhetens \u00f6vriga verksamhet. Inom Byggverksamhet och Bostadsutveckling baseras \u00e5tervinningsv\u00e4rdet f\u00f6r goodwill p\u00e5 nyttjandev\u00e4rdet, som ber\u00e4knas genom diskontering av f\u00f6rv\u00e4ntade framtida kassa fl\u00f6den. Diskonteringsfaktorn \u00e4r den f\u00f6r verksamheten g\u00e4llande WACC-r\u00e4ntan (v\u00e4gd genomsnittlig kostnad f\u00f6r l\u00e5nat och eget kapital). Se not 18. Nedskrivning av tillg\u00e5ngar h\u00e4nf\u00f6rliga till en kassagene- rerande enhet f\u00f6rdelas i f\u00f6rsta hand till goodwill. D\u00e4refter g\u00f6rs en proportionell nedskrivning av \u00f6vriga tillg\u00e5ngar som ing\u00e5r i enheten. Nedskrivningar p\u00e5 goodwill \u00e5terf\u00f6rs ej. En nedskrivning avseende goodwill som gjorts i en tidigare del\u00e5rsrapport \u00e5terf\u00f6rs inte i en senare hel\u00e5rsrapport eller del\u00e5rsrapport. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-318": {
   "value": "IFRS 3 R\u00f6relsef\u00f6rv\u00e4rv I denna redovisningsstandard behandlas r\u00f6relsef\u00f6rv\u00e4rv, med vilket avses sammanf\u00f6rande av separata f\u00f6retag eller verksamheter. Om f\u00f6rv\u00e4rvet ej avser r\u00f6relse, vilket \u00e4r normalt vid f\u00f6rv\u00e4rv av fastigheter, till\u00e4mpas inte IFRS 3.  I s\u00e5dana fall g\u00e4ller i st\u00e4llet att f\u00f6rv\u00e4rvskostnaden  f\u00f6rdelas p\u00e5 de enskilt identifierbara tillg\u00e5ngarna och skulderna efter deras verkliga v\u00e4rden vid f\u00f6rv\u00e4rvstidpunkten utan uppbokning av goodwill och uppskjuten skattefordran/ skatteskuld med anledning av f\u00f6rv\u00e4rvet. F\u00f6rv\u00e4rv av r\u00f6relser, oavsett om f\u00f6rv\u00e4rven avser ande- lar i annat f\u00f6retag eller ett direkt f\u00f6rv\u00e4rv av tillg\u00e5ngar och  skulder, redovisas enligt f\u00f6rv\u00e4rvsmetoden. Om f\u00f6rv\u00e4rvet avser andelar i ett f\u00f6retag inneb\u00e4r metoden att f\u00f6rv\u00e4rvet betraktas som en transaktion varigenom koncernen  indirekt f\u00f6rv\u00e4rvar dotterf\u00f6retagets tillg\u00e5ngar och \u00f6vertar dess skulder och eventualf\u00f6rpliktelser. Det koncern m\u00e4ssiga anskaffningsv\u00e4rdet fastst\u00e4lls genom en  f\u00f6rv\u00e4rvsanalys i anslutning till r\u00f6relsef\u00f6rv\u00e4rvet. I analy- sen fastst\u00e4lls dels anskaffningsv\u00e4rdet f\u00f6r andelarna eller r\u00f6relsen, dels det verkliga v\u00e4rdet av f\u00f6rv\u00e4rvade identi- fierbara tillg\u00e5ngar samt \u00f6vertagna skulder och eventu- alf\u00f6rpliktelser. Koncernm\u00e4ssig goodwill ber\u00e4knas som skillnaden mellan anskaffningsv\u00e4rdet f\u00f6r dotterf\u00f6retags- andelarna och det verkliga v\u00e4rdet netto av f\u00f6rv\u00e4rvade tillg\u00e5ngar, \u00f6vertagna skulder och skuldf\u00f6rd del av even- tualf\u00f6rpliktelser. Om innehav utan best\u00e4mmande infly- tande kvarst\u00e5r efter f\u00f6rv\u00e4rvet g\u00f6rs ber\u00e4kning av goodwill normalt endast utifr\u00e5n koncernens andel av den f\u00f6rv\u00e4r- vade r\u00f6relsen. Transaktionskostnader vid r\u00f6relsef\u00f6rv\u00e4rv kostnadsf\u00f6rs direkt. Vid stegvisa f\u00f6rv\u00e4rv omv\u00e4rderas tidigare inne- hav till verkligt v\u00e4rde och resultatet redovisas i resultat- r\u00e4kningen n\u00e4r det best\u00e4mmande inflytandet uppn\u00e5s. Villkorade k\u00f6peskillingar v\u00e4rderas vid f\u00f6rv\u00e4rvstillf\u00e4llet och upptas till verkligt v\u00e4rde. Om villkorade k\u00f6peskillingar i efterf\u00f6ljande bokslut omv\u00e4rderas redovisas f\u00f6r\u00e4ndringen i resultatr\u00e4kningen. Goodwill v\u00e4rderas till anskaffningsv\u00e4rde minus ackumu- lerade nedskrivningar. Goodwill f\u00f6rdelas till kassagenere- rande enheter med \u00e5rlig pr\u00f6vning av nedskrivningsbehov enligt IAS 36 . Vid r\u00f6relsef\u00f6rv\u00e4rv d\u00e4r anskaffningskostnaden  understiger nettov\u00e4rdet av f\u00f6rv\u00e4rvade tillg\u00e5ngar och \u00f6vertagna  skulder samt eventualf\u00f6rpliktelser, redovisas skillnaden direkt i resultatr\u00e4kningen . ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-319": {
   "value": "alf\u00f6rpliktelser. Koncernm\u00e4ssig goodwill ber\u00e4knas som skillnaden mellan anskaffningsv\u00e4rdet f\u00f6r dotterf\u00f6retags- andelarna och det verkliga v\u00e4rdet netto av f\u00f6rv\u00e4rvade tillg\u00e5ngar, \u00f6vertagna skulder och skuldf\u00f6rd del av even- tualf\u00f6rpliktelser. Om innehav utan best\u00e4mmande infly- tande kvarst\u00e5r efter f\u00f6rv\u00e4rvet g\u00f6rs ber\u00e4kning av goodwill normalt endast utifr\u00e5n koncernens andel av den f\u00f6rv\u00e4r- vade r\u00f6relsen. Goodwill v\u00e4rderas till anskaffningsv\u00e4rde minus ackumu- lerade nedskrivningar. Goodwill f\u00f6rdelas till kassagenere- rande enheter med \u00e5rlig pr\u00f6vning av nedskrivningsbehov enligt IAS 36 . . F\u00f6r goodwill \u00e4r kassagenererande enhet i huvudsak lika med koncernens aff\u00e4rsenhet eller annan till moderbolaget rapporterande enhet. Om aff\u00e4rsenheten best\u00e5r av flera verksamhetsgre- nar \u00e4r den kassagenererande enheten ej st\u00f6rre \u00e4n den identifierade verksamhetsgrenen dit goodwill allokerats. Undantagna fr\u00e5n huvudregeln \u00e4r verksamheter som inte \u00e4r integrerade i aff\u00e4rsenhetens \u00f6vriga verksamhet. Inom Byggverksamhet och Bostadsutveckling baseras \u00e5tervinningsv\u00e4rdet f\u00f6r goodwill p\u00e5 nyttjandev\u00e4rdet, som ber\u00e4knas genom diskontering av f\u00f6rv\u00e4ntade framtida kassa fl\u00f6den. Diskonteringsfaktorn \u00e4r den f\u00f6r verksamheten g\u00e4llande WACC-r\u00e4ntan (v\u00e4gd genomsnittlig kostnad f\u00f6r l\u00e5nat och eget kapital). Se not 18. Nedskrivning av tillg\u00e5ngar h\u00e4nf\u00f6rliga till en kassagene- rerande enhet f\u00f6rdelas i f\u00f6rsta hand till goodwill. D\u00e4refter g\u00f6rs en proportionell nedskrivning av \u00f6vriga tillg\u00e5ngar som ing\u00e5r i enheten. Nedskrivningar p\u00e5 goodwill \u00e5terf\u00f6rs ej. En nedskrivning avseende goodwill som gjorts i en tidigare del\u00e5rsrapport \u00e5terf\u00f6rs inte i en senare hel\u00e5rsrapport eller del\u00e5rsrapport.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-320": {
   "value": "Koncernm\u00e4ssig goodwill ber\u00e4knas som skillnaden mellan anskaffningsv\u00e4rdet f\u00f6r dotterf\u00f6retags- andelarna och det verkliga v\u00e4rdet netto av f\u00f6rv\u00e4rvade tillg\u00e5ngar, \u00f6vertagna skulder och skuldf\u00f6rd del av even- tualf\u00f6rpliktelser. Om innehav utan best\u00e4mmande infly- tande kvarst\u00e5r efter f\u00f6rv\u00e4rvet g\u00f6rs ber\u00e4kning av goodwill normalt endast utifr\u00e5n koncernens andel av den f\u00f6rv\u00e4r- vade r\u00f6relsen. Goodwill v\u00e4rderas till anskaffningsv\u00e4rde minus ackumu- lerade nedskrivningar. Goodwill f\u00f6rdelas till kassagenere- rande enheter med \u00e5rlig pr\u00f6vning av nedskrivningsbehov enligt IAS 36 IAS 38 Immateriella tillg\u00e5ngar I denna redovisningsstandard behandlas immateriella tillg\u00e5ngar. Goodwill som uppst\u00e5r vid f\u00f6rv\u00e4rv av f\u00f6retag redovisas enligt reglerna i IFRS 3. En immateriell tillg\u00e5ng \u00e4r en identifierbar icke-monet\u00e4r tillg\u00e5ng utan fysisk substans och som anv\u00e4nds f\u00f6r produktion eller tillhandah\u00e5llande av varor eller tj\u00e4nster eller f\u00f6r uthyrning och administration. F\u00f6r att redovisas som tillg\u00e5ng kr\u00e4vs b\u00e5de att det \u00e4r sannolikt att framtida ekonomiska f\u00f6rdelar som kan h\u00e4nf\u00f6ras till tillg\u00e5ngen kommer att  tillf\u00f6ras f\u00f6retaget och att anskaffningsv\u00e4rdet kan ber\u00e4knas p\u00e5 ett tillf\u00f6rlitligt s\u00e4tt. H\u00e4rvid \u00e4r s\u00e4rskilt att m\u00e4rka att utgifter som kostnadsf\u00f6rts direkt i tidigare hel- eller del\u00e5rsbokslut ej senare kan tas upp som tillg\u00e5ng. Kostnader f\u00f6r forskning redovisas i resultatr\u00e4kningen n\u00e4r de uppst\u00e5r. Utvecklingskostnader, som \u00e4r kostnader f\u00f6r konstruktion av nytt eller f\u00f6rb\u00e4ttrat material, konstruktioner, produkter, processer, system och tj\u00e4nster genom till\u00e4mp- ning av forskningsresultat eller annan kunskap, redovisas som tillg\u00e5ngar om det \u00e4r troligt att tillg\u00e5ngen kommer att generera framtida int\u00e4kter. Andra utvecklingskostnader kostnadsf\u00f6rs direkt. Kostnader f\u00f6r l\u00f6pande underh\u00e5ll och modifieringar av existerande produkter, processer och system redovisas inte som utvecklings kostnader. Ej heller redovisas som utvecklingskostnader arbeten som utf\u00f6rs  p\u00e5 uppdrag av best\u00e4llare.  Andra immateriella anl\u00e4ggningstillg\u00e5ngar \u00e4n goodwill upptas till anskaffningskostnad minus ackumulerade avskrivningar och nedskrivningar. Nedskrivningar sker enligt IAS 36. Avskrivningar redovisas i resultatr\u00e4kningen linj\u00e4rt, eller efter nyttjandegrad, \u00f6ver immateriella tillg\u00e5ngars  nyttjandeperioder, s\u00e5vida nyttjandeperiod kan best\u00e4mmas. Eventuellt restv\u00e4rde vid periodens slut beaktas. F\u00f6rv\u00e4rvade kundkontrakt skrivs av i takt med upp arbetning och patent skrivs av p\u00e5 tio \u00e5r. Investeringar i st\u00f6rre datasystem skrivs av under h\u00f6gst sju \u00e5r. Tillkommande utgifter f\u00f6r aktiverade immateriella tillg\u00e5ngar redovisas som en tillg\u00e5ng endast d\u00e5 de \u00f6kar de framtida ekonomiska f\u00f6rdelarna f\u00f6r den specifika tillg\u00e5ngen till vilka de h\u00e4nf\u00f6r sig",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-321": {
   "value": "IAS 21 Effekterna av \u00e4ndrade valutakurser Transaktioner i utl\u00e4ndsk valuta Transaktioner i utl\u00e4ndsk valuta omr\u00e4knas till den funk- tionella valutan efter den valutakurs som f\u00f6religger p\u00e5 transaktionsdagen. Monet\u00e4ra tillg\u00e5ngar och skulder i utl\u00e4ndsk valuta r\u00e4knas om till den funktionella valutan efter den valuta kurs som f\u00f6religger p\u00e5 balansdagen. Valutakursdifferenser som uppst\u00e5r vid omr\u00e4kningarna redovisas i resultatr\u00e4kningen. Icke-monet\u00e4ra tillg\u00e5ngar och skulder som redovisas till historiska anskaffnings- v\u00e4rden omr\u00e4knas till valutakurs vid transaktionstillf\u00e4llet. Utl\u00e4ndska verksamheters finansiella rapporter Tillg\u00e5ngar och skulder i utlandsverksamheter, inklusive goodwill och andra koncernm\u00e4ssiga \u00f6ver- och under- v\u00e4rden, omr\u00e4knas till svenska kronor efter den valutakurs som r\u00e5der p\u00e5 balansdagen. Int\u00e4kter och kostnader i en utlandsverksamhet omr\u00e4knas till svenska kronor efter genomsnittskurs. Nettoinvestering i en utlandsverksamhet Omr\u00e4kningsdifferenser som uppst\u00e5r i samband med omr\u00e4kning av en utl\u00e4ndsk nettoinvestering redovisas bland \u00f6vrigt totalresultat. Valutal\u00e5n och valutaderivat f\u00f6r s\u00e4kring av omr\u00e4kningsexponering v\u00e4rderas till balans- dagens kurs. Kursdifferenser redovisas, med beaktande av skatteeffekten, bland \u00f6vrigt totalresultat. Med s\u00e4kring av omr\u00e4kningsexponering reduceras valuta- effekten vid omr\u00e4kning av utlandsverksamheter till svenska kronor. Eventuell terminspremie periodiseras \u00f6ver l\u00f6ptiden och redovisas som r\u00e4nteint\u00e4kt eller r\u00e4ntekostnad. Vid avyttring av en utlandsverksamhet omf\u00f6res de till verksamheten h\u00e4nf\u00f6rliga ackumulerade omr\u00e4knings- differenserna och ackumulerade kursdifferenserna fr\u00e5n eventuell valutas\u00e4kring till koncernens resultatr\u00e4kning ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-322": {
   "value": "IFRS 5 Anl\u00e4ggningstillg\u00e5ngar som innehas f\u00f6r f\u00f6rs\u00e4ljning och avvecklade verksamheter En avvecklad verksamhet \u00e4r en del av ett f\u00f6retags verk- samhet som representerar en sj\u00e4lvst\u00e4ndig r\u00f6relsegren eller en v\u00e4sentlig verksamhet inom ett geografiskt omr\u00e5de och ing\u00e5r i en enda samordnad plan f\u00f6r att avyttra en sj\u00e4lvst\u00e4ndig r\u00f6relsegren eller en v\u00e4sentlig verksam- het som bedrivs inom ett geografiskt omr\u00e5de, eller \u00e4r ett   dotterf\u00f6retag som f\u00f6rv\u00e4rvats uteslutande f\u00f6r att vidares\u00e4ljas. Klassificering som en avvecklad verksamhet sker vid avyttring eller vid en tidigare tidpunkt d\u00e5 verksamheten uppfyller kriterierna f\u00f6r att klassificeras som innehav f\u00f6r f\u00f6rs\u00e4ljning. En avyttringsgrupp som ska l\u00e4ggas ned kan ocks\u00e5 kvalificeras som en avvecklad verksamhet om den uppfyller kriterierna ovan. F\u00f6r att en anl\u00e4ggningstillg\u00e5ng eller en avyttringsgrupp ska klassificeras som att den innehas f\u00f6r f\u00f6rs\u00e4ljning ska tillg\u00e5ngen (avyttringsgruppen) vara tillg\u00e4nglig f\u00f6r f\u00f6rs\u00e4lj- ning i befintligt skick. Det m\u00e5ste \u00e4ven vara mycket sanno- likt att f\u00f6rs\u00e4ljning kommer att ske. F\u00f6r att en f\u00f6rs\u00e4ljning ska framst\u00e5 som mycket sannolik m\u00e5ste beslut ha tagits p\u00e5 ledningsniv\u00e5, aktivt arbete ha p\u00e5b\u00f6rjats f\u00f6r att hitta k\u00f6pare och fullborda planen, tillg\u00e5ngen eller avyttrings- gruppen aktivt marknadsf\u00f6rts till ett pris som \u00e4r rimligt i f\u00f6rh\u00e5llande till dess verkliga v\u00e4rde och det \u00e4r troligt att  f\u00f6rs\u00e4ljningen kommer att ske inom ett \u00e5r. Inom Skanska g\u00e4ller dessutom att om en enskild anl\u00e4ggningstillg\u00e5ng avses s\u00e5 ska v\u00e4rdet av den \u00f6verstiga 100 MEUR. Avskrivning g\u00f6rs ej p\u00e5 en anl\u00e4ggningstillg\u00e5ng s\u00e5 l\u00e4nge som den \u00e4r klassificerad som att den innehas f\u00f6r f\u00f6rs\u00e4ljning. Anl\u00e4ggningstillg\u00e5ngar som klassificerats som att de  innehas f\u00f6r f\u00f6rs\u00e4ljning, avyttringsgrupper och till dem h\u00e4nf\u00f6rliga skulder samt avvecklade verksamheter s\u00e4rredo visas i rapport \u00f6verfinansiell st\u00e4llning. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-323": {
   "value": "IFRS 5 Anl\u00e4ggningstillg\u00e5ngar som innehas f\u00f6r f\u00f6rs\u00e4ljning och avvecklade verksamheter En avvecklad verksamhet \u00e4r en del av ett f\u00f6retags verk- samhet som representerar en sj\u00e4lvst\u00e4ndig r\u00f6relsegren eller en v\u00e4sentlig verksamhet inom ett geografiskt omr\u00e5de och ing\u00e5r i en enda samordnad plan f\u00f6r att avyttra en sj\u00e4lvst\u00e4ndig r\u00f6relsegren eller en v\u00e4sentlig verksam- het som bedrivs inom ett geografiskt omr\u00e5de, eller \u00e4r ett   dotterf\u00f6retag som f\u00f6rv\u00e4rvats uteslutande f\u00f6r att vidares\u00e4ljas. Klassificering som en avvecklad verksamhet sker vid avyttring eller vid en tidigare tidpunkt d\u00e5 verksamheten uppfyller kriterierna f\u00f6r att klassificeras som innehav f\u00f6r f\u00f6rs\u00e4ljning. En avyttringsgrupp som ska l\u00e4ggas ned kan ocks\u00e5 kvalificeras som en avvecklad verksamhet om den uppfyller kriterierna ovan. F\u00f6r att en anl\u00e4ggningstillg\u00e5ng eller en avyttringsgrupp ska klassificeras som att den innehas f\u00f6r f\u00f6rs\u00e4ljning ska tillg\u00e5ngen (avyttringsgruppen) vara tillg\u00e4nglig f\u00f6r f\u00f6rs\u00e4lj- ning i befintligt skick. Det m\u00e5ste \u00e4ven vara mycket sanno- likt att f\u00f6rs\u00e4ljning kommer att ske. F\u00f6r att en f\u00f6rs\u00e4ljning ska framst\u00e5 som mycket sannolik m\u00e5ste beslut ha tagits p\u00e5 ledningsniv\u00e5, aktivt arbete ha p\u00e5b\u00f6rjats f\u00f6r att hitta k\u00f6pare och fullborda planen, tillg\u00e5ngen eller avyttrings- gruppen aktivt marknadsf\u00f6rts till ett pris som \u00e4r rimligt i f\u00f6rh\u00e5llande till dess verkliga v\u00e4rde och det \u00e4r troligt att  f\u00f6rs\u00e4ljningen kommer att ske inom ett \u00e5r. Inom Skanska g\u00e4ller dessutom att om en enskild anl\u00e4ggningstillg\u00e5ng avses s\u00e5 ska v\u00e4rdet av den \u00f6verstiga 100 MEUR. Avskrivning g\u00f6rs ej p\u00e5 en anl\u00e4ggningstillg\u00e5ng s\u00e5 l\u00e4nge som den \u00e4r klassificerad som att den innehas f\u00f6r f\u00f6rs\u00e4ljning. Anl\u00e4ggningstillg\u00e5ngar som klassificerats som att de  innehas f\u00f6r f\u00f6rs\u00e4ljning, avyttringsgrupper och till dem h\u00e4nf\u00f6rliga skulder samt avvecklade verksamheter s\u00e4rredo visas i rapport \u00f6verfinansiell st\u00e4llning. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-324": {
   "value": "IFRS 5 Anl\u00e4ggningstillg\u00e5ngar som innehas f\u00f6r f\u00f6rs\u00e4ljning och avvecklade verksamheter En avvecklad verksamhet \u00e4r en del av ett f\u00f6retags verk- samhet som representerar en sj\u00e4lvst\u00e4ndig r\u00f6relsegren eller en v\u00e4sentlig verksamhet inom ett geografiskt omr\u00e5de och ing\u00e5r i en enda samordnad plan f\u00f6r att avyttra en sj\u00e4lvst\u00e4ndig r\u00f6relsegren eller en v\u00e4sentlig verksam- het som bedrivs inom ett geografiskt omr\u00e5de, eller \u00e4r ett   dotterf\u00f6retag som f\u00f6rv\u00e4rvats uteslutande f\u00f6r att vidares\u00e4ljas. Klassificering som en avvecklad verksamhet sker vid avyttring eller vid en tidigare tidpunkt d\u00e5 verksamheten uppfyller kriterierna f\u00f6r att klassificeras som innehav f\u00f6r f\u00f6rs\u00e4ljning. En avyttringsgrupp som ska l\u00e4ggas ned kan ocks\u00e5 kvalificeras som en avvecklad verksamhet om den uppfyller kriterierna ovan. F\u00f6r att en anl\u00e4ggningstillg\u00e5ng eller en avyttringsgrupp ska klassificeras som att den innehas f\u00f6r f\u00f6rs\u00e4ljning ska tillg\u00e5ngen (avyttringsgruppen) vara tillg\u00e4nglig f\u00f6r f\u00f6rs\u00e4lj- ning i befintligt skick. Det m\u00e5ste \u00e4ven vara mycket sanno- likt att f\u00f6rs\u00e4ljning kommer att ske. F\u00f6r att en f\u00f6rs\u00e4ljning ska framst\u00e5 som mycket sannolik m\u00e5ste beslut ha tagits p\u00e5 ledningsniv\u00e5, aktivt arbete ha p\u00e5b\u00f6rjats f\u00f6r att hitta k\u00f6pare och fullborda planen, tillg\u00e5ngen eller avyttrings- gruppen aktivt marknadsf\u00f6rts till ett pris som \u00e4r rimligt i f\u00f6rh\u00e5llande till dess verkliga v\u00e4rde och det \u00e4r troligt att  f\u00f6rs\u00e4ljningen kommer att ske inom ett \u00e5r. Inom Skanska g\u00e4ller dessutom att om en enskild anl\u00e4ggningstillg\u00e5ng avses s\u00e5 ska v\u00e4rdet av den \u00f6verstiga 100 MEUR. Avskrivning g\u00f6rs ej p\u00e5 en anl\u00e4ggningstillg\u00e5ng s\u00e5 l\u00e4nge som den \u00e4r klassificerad som att den innehas f\u00f6r f\u00f6rs\u00e4ljning. Anl\u00e4ggningstillg\u00e5ngar som klassificerats som att de  innehas f\u00f6r f\u00f6rs\u00e4ljning, avyttringsgrupper och till dem h\u00e4nf\u00f6rliga skulder samt avvecklade verksamheter s\u00e4rredo visas i rapport \u00f6verfinansiell st\u00e4llning. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-325": {
   "value": "IAS 28 Innehav i intressef\u00f6retag och joint ventures Som intressef\u00f6retag redovisas f\u00f6retag i vilka koncernen ut\u00f6var ett betydande, men ej best\u00e4mmande, inflytande vilket presumeras vara fallet n\u00e4r innehavet uppg\u00e5r till minst 20 och h\u00f6gst 50 procent av r\u00f6sterna. Det f\u00f6rut- s\u00e4tts dessutom att \u00e4gandet utg\u00f6r ett led i en varaktig f\u00f6rbindelse och att innehavet ej skall redovisas som ett samarbetsarrangemang . Intressef\u00f6retag redovisas enligt kapitalandelsmetoden vilken ocks\u00e5 till\u00e4mpas f\u00f6r joint ventures. Betr\u00e4ffande joint ventures se IFRS 11. Kapitalandelsmetoden Fr\u00e5n och med den tidpunkt som det betydande inflytandet erh\u00e5lls i ett intressef\u00f6retag, eller det gemensamt best\u00e4m- mande inflytandet erh\u00e5lls i ett joint venture, redovisas andelar i intressef\u00f6retag och joint ventures enligt kapital- andelsmetoden i koncernredovisningen. Eventuell skillnad vid f\u00f6rv\u00e4rvet mellan anskaffningsv\u00e4rdet f\u00f6r innehavet och Skanskas andel av det verkliga v\u00e4rdet, netto av intresse- f\u00f6retagets eller joint ventures identifierbara tillg\u00e5ngar, skulder och skuldf\u00f6rd del av eventualf\u00f6rpliktelser, redovisas i enlighet med IFRS 3. Kapitalandelsmetoden inneb\u00e4r att det i koncernen redovisade v\u00e4rdet p\u00e5 aktierna i intressef\u00f6retagen och joint ventures motsvaras av koncernens andel i intresse- f\u00f6retagens egna kapital samt koncernm\u00e4ssig goodwill och andra eventuella kvarvarande v\u00e4rden p\u00e5 koncernm\u00e4ssiga \u00f6verv\u00e4rden och avdrag f\u00f6r internvinster. Koncernens andel i intressef\u00f6retagets och joint ventures resultat efter skatt redovisas som Resultat fr\u00e5n joint ventures och intresse- f\u00f6retag i resultatr\u00e4kningen. Eventuella avskrivningar och nedskrivningar av f\u00f6rv\u00e4rvade \u00f6verv\u00e4rden beaktas. Erh\u00e5llna utdelningar fr\u00e5n intressef\u00f6retaget och joint ventures  minskar investeringens redovisade v\u00e4rde. Om koncernens andel av redovisade f\u00f6rluster i intressef\u00f6retaget eller joint ventures \u00f6verstiger det redovisade v\u00e4rdet p\u00e5 andelarna i koncernen reduceras andelarnas v\u00e4rde till noll. Avr\u00e4kning f\u00f6r f\u00f6rluster sker \u00e4ven mot l\u00e5ngfristiga finansiella mellanhavanden utan s\u00e4kerhet (efterst\u00e4llda l\u00e5n), vilka till sin inneb\u00f6rd utg\u00f6r del av Skanskas nettoinvestering i intressef\u00f6retaget och joint ventures och d\u00e4rf\u00f6r redovisas som aktier. Fortsatta f\u00f6rluster redovisas endast om koncernen har l\u00e4mnat garantier f\u00f6r att t\u00e4cka f\u00f6rluster uppkomna i intressef\u00f6retaget och joint ventures, och d\u00e5 som en avs\u00e4ttning. Eliminering av internresultat Av vinster som uppst\u00e5r vid transaktioner mellan koncernen och ett intressef\u00f6retag eller ett joint venture elimineras den del som motsvarar koncernens \u00e4garandel. Om redovisat v\u00e4rde f\u00f6r andelen i ett intressef\u00f6retag understiger elimineringen av internvinst redovisas \u00f6verskjutande del av elimineringen som en avs\u00e4ttning. Om en transaktion mellan koncernen och ett intressef\u00f6retag eller ett joint venture gett upphov till en f\u00f6rlust, elimineras f\u00f6rlusten endast om den inte motsvarar ett nedskrivningsbehov f\u00f6r tillg\u00e5ngen. Om vinsten eller f\u00f6rlusten uppst\u00e5tt hos intressef\u00f6retaget eller i ett joint venture p\u00e5verkar elimineringen det resultat f\u00f6r transaktions\u00e5ret som redovisas bland Resultat fr\u00e5n joint ventures och intressef\u00f6retag. Elimineringen av internvinsten \u00e5terf\u00f6rs i senare bokslut efter hur tillg\u00e5ngen f\u00f6rbrukas eller d\u00e5 den avyttras. Kapitalandelsmetoden till\u00e4mpas fram till den tidpunkt n\u00e4r det betydande inflytandet i ett intressef\u00f6retag eller det gemensamt best\u00e4mmande inflytandet i ett joint venture upph\u00f6r. F\u00f6rs\u00e4ljning av andelar i ett intressef\u00f6retag eller i ett joint venture redovisas vid den tidpunkt d\u00e5 koncernen inte l\u00e4ngre har kontroll \u00f6ver innehavet. I not 20 B l\u00e4mnas information om intressef\u00f6retag och joint ventures . IFRS 11 Samarbetsarrangemang Ett samarbetsarrangemang f\u00f6religger n\u00e4r del\u00e4garna \u00e4r bundna av ett samarbetsavtal och genom samarbets- avtalet har ett gemensamt best\u00e4mmande inflytande. Samarbetsarrangemanget kan antingen vara en gemen- sam verksamhet eller ett joint venture. En gemensam verk- samhet utm\u00e4rks av att del\u00e4garna har r\u00e4tt till tillg\u00e5ngarna i arrangemanget och har f\u00f6rpliktelser avseende de skulder som r\u00f6r arrangemanget. Ett samarbets arrangemang som inte struktureras genom inr\u00e4ttandet av ett separat bolag \u00e4r en gemensam verksamhet. Entreprenadprojekt som utf\u00f6rs tillsammans med utomst\u00e5ende entreprenadbolag med solidariskt ansvar redovisas av Skanska som gemensam verksamhet. Om samarbetsarrangemanget \u00e4r ett separat bolag men bolagets produktion till helt \u00f6verv\u00e4gande del f\u00f6rv\u00e4rvas av del\u00e4garna och det f\u00f6religger hinder f\u00f6r f\u00f6rs\u00e4ljning till utomst\u00e5ende s\u00e5 bed\u00f6ms sam arbetsarrange- manget ofta utg\u00f6ra en gemensam verksamhet. I \u00f6vriga fall s\u00e5 utg\u00f6r arrangemanget ett joint venture. Om del\u00e4garna i samarbetsarrange manget endast har r\u00e4tt till nettotillg\u00e5ng- arna s\u00e5 f\u00f6religger ett joint venture. Klassificeringen av ett samarbetsarrangemang kr\u00e4ver att en bed\u00f6mning g\u00f6rs av den legala formen, avtalen mellan del\u00e4garna och andra omst\u00e4ndigheter. F\u00f6r gemensamma verksamheter redovisas int\u00e4kter, kostnader, tillg\u00e5ngar och skulder rad f\u00f6r rad i koncernredo- visningen efter Skanskas andel i den gemensamma verk- samheten. I not 20 C beskrivs gemensamma verksamheter . F\u00f6r joint ventures till\u00e4mpas kapitalandelsmetoden vid uppr\u00e4ttandet av koncernredovisningen. Denna metod beskrivs under rubriken IAS 28. I samband med OPS-projekt kan koncernens investering avse antingen andelar i eller efterst\u00e4llda l\u00e5n till ett joint venture. B\u00e5da hanteras i redovisningen som andelar. I not 20 B l\u00e4mnas information om joint ventures och i not 20 C specificeras st\u00f6rre intressen i gemensamma verksamheter. IFRIC 12 Avtal om ekonomiska eller samh\u00e4lleliga tj\u00e4nster IFRIC 12, som ber\u00f6r Skanskas joint ventures inom OPS-portf\u00f6ljen, behandlar fr\u00e5gest\u00e4llningen hur operat\u00f6ren, enligt ett s\u00e5 kallat Avtal om ekonomiska eller samh\u00e4lleliga tj\u00e4nster, redovisar anl\u00e4ggningen samt de r\u00e4ttigheter och skyldigheter som f\u00f6ljer av avtalet. Operat\u00f6ren anl\u00e4gger eller uppgraderar infrastruktur (entreprenadtj\u00e4nst) som anv\u00e4nds f\u00f6r en offentlig tj\u00e4nst och f\u00f6rvaltar och underh\u00e5ller den infrastrukturen (f\u00f6rvaltningstj\u00e4nst) under en best\u00e4md tid. Entreprenadtj\u00e4nsten och f\u00f6rvaltningstj\u00e4nsten redovisas enligt IFRS 15. Ers\u00e4ttningen kan vara r\u00e4tten till en finansiell tillg\u00e5ng eller en immateriell tillg\u00e5ng. Om operat\u00f6ren har en ovillkorlig r\u00e4tt att erh\u00e5lla likvida medel med fastst\u00e4llda eller fastst\u00e4llbara belopp (ers\u00e4ttnings modellen \u00e4r baserad p\u00e5 tillg\u00e4nglighet genom tillhandah\u00e5llandet av till exempel ett sjukhus eller en flygplats) redovisas en finansiell tillg\u00e5ng. IFRS 9 kr\u00e4ver att r\u00e4nta r\u00e4knas p\u00e5 denna finansiella fordran. Best\u00e4llaren b\u00f6rjar betala f\u00f6rst n\u00e4r anl\u00e4ggningen tas i bruk och inbetalningen  redovisas d\u00e5 som en amortering av den finansiella fordran. Om operat\u00f6ren ist\u00e4llet f\u00e5r r\u00e4tt att debitera den offentliga tj\u00e4nstens anv\u00e4ndare (ers\u00e4ttnings- modellen \u00e4r baserad p\u00e5 marknadsrisk genom till exempel v\u00e4gtullar) redovisas en immateriell tillg\u00e5ng, som skrivs av under projektets livs cykel. Inbetalning av v\u00e4gtullarna redovisas som en int\u00e4kt ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-326": {
   "value": "IAS 28 Innehav i intressef\u00f6retag och joint ventures Som intressef\u00f6retag redovisas f\u00f6retag i vilka koncernen ut\u00f6var ett betydande, men ej best\u00e4mmande, inflytande vilket presumeras vara fallet n\u00e4r innehavet uppg\u00e5r till minst 20 och h\u00f6gst 50 procent av r\u00f6sterna. Det f\u00f6rut- s\u00e4tts dessutom att \u00e4gandet utg\u00f6r ett led i en varaktig f\u00f6rbindelse och att innehavet ej skall redovisas som ett samarbetsarrangemang Intressef\u00f6retag redovisas enligt kapitalandelsmetoden vilken ocks\u00e5 till\u00e4mpas f\u00f6r joint ventures. Betr\u00e4ffande joint ventures se IFRS 11. Kapitalandelsmetoden Fr\u00e5n och med den tidpunkt som det betydande inflytandet erh\u00e5lls i ett intressef\u00f6retag, eller det gemensamt best\u00e4m- mande inflytandet erh\u00e5lls i ett joint venture, redovisas andelar i intressef\u00f6retag och joint ventures enligt kapital- andelsmetoden i koncernredovisningen. Eventuell skillnad vid f\u00f6rv\u00e4rvet mellan anskaffningsv\u00e4rdet f\u00f6r innehavet och Skanskas andel av det verkliga v\u00e4rdet, netto av intresse- f\u00f6retagets eller joint ventures identifierbara tillg\u00e5ngar, skulder och skuldf\u00f6rd del av eventualf\u00f6rpliktelser, redovisas i enlighet med IFRS 3. Kapitalandelsmetoden inneb\u00e4r att det i koncernen redovisade v\u00e4rdet p\u00e5 aktierna i intressef\u00f6retagen och joint ventures motsvaras av koncernens andel i intresse- f\u00f6retagens egna kapital samt koncernm\u00e4ssig goodwill och andra eventuella kvarvarande v\u00e4rden p\u00e5 koncernm\u00e4ssiga \u00f6verv\u00e4rden och avdrag f\u00f6r internvinster. Koncernens andel i intressef\u00f6retagets och joint ventures resultat efter skatt redovisas som Resultat fr\u00e5n joint ventures och intresse- f\u00f6retag i resultatr\u00e4kningen. Eventuella avskrivningar och nedskrivningar av f\u00f6rv\u00e4rvade \u00f6verv\u00e4rden beaktas. Erh\u00e5llna utdelningar fr\u00e5n intressef\u00f6retaget och joint ventures  minskar investeringens redovisade v\u00e4rde. Om koncernens andel av redovisade f\u00f6rluster i intressef\u00f6retaget eller joint ventures \u00f6verstiger det redovisade v\u00e4rdet p\u00e5 andelarna i koncernen reduceras andelarnas v\u00e4rde till noll. Avr\u00e4kning f\u00f6r f\u00f6rluster sker \u00e4ven mot l\u00e5ngfristiga finansiella mellanhavanden utan s\u00e4kerhet (efterst\u00e4llda l\u00e5n), vilka till sin inneb\u00f6rd utg\u00f6r del av Skanskas nettoinvestering i intressef\u00f6retaget och joint ventures och d\u00e4rf\u00f6r redovisas som aktier. Fortsatta f\u00f6rluster redovisas endast om koncernen har l\u00e4mnat garantier f\u00f6r att t\u00e4cka f\u00f6rluster uppkomna i intressef\u00f6retaget och joint ventures, och d\u00e5 som en avs\u00e4ttning. Eliminering av internresultat Av vinster som uppst\u00e5r vid transaktioner mellan koncernen och ett intressef\u00f6retag eller ett joint venture elimineras den del som motsvarar koncernens \u00e4garandel. Om redovisat v\u00e4rde f\u00f6r andelen i ett intressef\u00f6retag understiger elimineringen av internvinst redovisas \u00f6verskjutande del av elimineringen som en avs\u00e4ttning. Om en transaktion mellan koncernen och ett intressef\u00f6retag eller ett joint venture gett upphov till en f\u00f6rlust, elimineras f\u00f6rlusten endast om den inte motsvarar ett nedskrivningsbehov f\u00f6r tillg\u00e5ngen. Om vinsten eller f\u00f6rlusten uppst\u00e5tt hos intressef\u00f6retaget eller i ett joint venture p\u00e5verkar elimineringen det resultat f\u00f6r transaktions\u00e5ret som redovisas bland Resultat fr\u00e5n joint ventures och intressef\u00f6retag. Elimineringen av internvinsten \u00e5terf\u00f6rs i senare bokslut efter hur tillg\u00e5ngen f\u00f6rbrukas eller d\u00e5 den avyttras. Kapitalandelsmetoden till\u00e4mpas fram till den tidpunkt n\u00e4r det betydande inflytandet i ett intressef\u00f6retag eller det gemensamt best\u00e4mmande inflytandet i ett joint venture upph\u00f6r. F\u00f6rs\u00e4ljning av andelar i ett intressef\u00f6retag eller i ett joint venture redovisas vid den tidpunkt d\u00e5 koncernen inte l\u00e4ngre har kontroll \u00f6ver innehavet. I not 20 B l\u00e4mnas information om intressef\u00f6retag och joint ventures . IFRS 11 Samarbetsarrangemang Ett samarbetsarrangemang f\u00f6religger n\u00e4r del\u00e4garna \u00e4r bundna av ett samarbetsavtal och genom samarbets- avtalet har ett gemensamt best\u00e4mmande inflytande. Samarbetsarrangemanget kan antingen vara en gemen- sam verksamhet eller ett joint venture. En gemensam verk- samhet utm\u00e4rks av att del\u00e4garna har r\u00e4tt till tillg\u00e5ngarna i arrangemanget och har f\u00f6rpliktelser avseende de skulder som r\u00f6r arrangemanget. Ett samarbets arrangemang som inte struktureras genom inr\u00e4ttandet av ett separat bolag \u00e4r en gemensam verksamhet. Entreprenadprojekt som utf\u00f6rs tillsammans med utomst\u00e5ende entreprenadbolag med solidariskt ansvar redovisas av Skanska som gemensam verksamhet. Om samarbetsarrangemanget \u00e4r ett separat bolag men bolagets produktion till helt \u00f6verv\u00e4gande del f\u00f6rv\u00e4rvas av del\u00e4garna och det f\u00f6religger hinder f\u00f6r f\u00f6rs\u00e4ljning till utomst\u00e5ende s\u00e5 bed\u00f6ms sam arbetsarrange- manget ofta utg\u00f6ra en gemensam verksamhet. I \u00f6vriga fall s\u00e5 utg\u00f6r arrangemanget ett joint venture. Om del\u00e4garna i samarbetsarrange manget endast har r\u00e4tt till nettotillg\u00e5ng- arna s\u00e5 f\u00f6religger ett joint venture. Klassificeringen av ett samarbetsarrangemang kr\u00e4ver att en bed\u00f6mning g\u00f6rs av den legala formen, avtalen mellan del\u00e4garna och andra omst\u00e4ndigheter. F\u00f6r gemensamma verksamheter redovisas int\u00e4kter, kostnader, tillg\u00e5ngar och skulder rad f\u00f6r rad i koncernredo- visningen efter Skanskas andel i den gemensamma verk- samheten. I not 20 C beskrivs gemensamma verksamheter . F\u00f6r joint ventures till\u00e4mpas kapitalandelsmetoden vid uppr\u00e4ttandet av koncernredovisningen. Denna metod beskrivs under rubriken IAS 28. I samband med OPS-projekt kan koncernens investering avse antingen andelar i eller efterst\u00e4llda l\u00e5n till ett joint venture. B\u00e5da hanteras i redovisningen som andelar. I not 20 B l\u00e4mnas information om joint ventures och i not 20 C specificeras st\u00f6rre intressen i gemensamma verksamheter. IFRIC 12 Avtal om ekonomiska eller samh\u00e4lleliga tj\u00e4nster IFRIC 12, som ber\u00f6r Skanskas joint ventures inom OPS-portf\u00f6ljen, behandlar fr\u00e5gest\u00e4llningen hur operat\u00f6ren, enligt ett s\u00e5 kallat Avtal om ekonomiska eller samh\u00e4lleliga tj\u00e4nster, redovisar anl\u00e4ggningen samt de r\u00e4ttigheter och skyldigheter som f\u00f6ljer av avtalet. Operat\u00f6ren anl\u00e4gger eller uppgraderar infrastruktur (entreprenadtj\u00e4nst) som anv\u00e4nds f\u00f6r en offentlig tj\u00e4nst och f\u00f6rvaltar och underh\u00e5ller den infrastrukturen (f\u00f6rvaltningstj\u00e4nst) under en best\u00e4md tid. Entreprenadtj\u00e4nsten och f\u00f6rvaltningstj\u00e4nsten redovisas enligt IFRS 15. Ers\u00e4ttningen kan vara r\u00e4tten till en finansiell tillg\u00e5ng eller en immateriell tillg\u00e5ng. Om operat\u00f6ren har en ovillkorlig r\u00e4tt att erh\u00e5lla likvida medel med fastst\u00e4llda eller fastst\u00e4llbara belopp (ers\u00e4ttnings modellen \u00e4r baserad p\u00e5 tillg\u00e4nglighet genom tillhandah\u00e5llandet av till exempel ett sjukhus eller en flygplats) redovisas en finansiell tillg\u00e5ng. IFRS 9 kr\u00e4ver att r\u00e4nta r\u00e4knas p\u00e5 denna finansiella fordran. Best\u00e4llaren b\u00f6rjar betala f\u00f6rst n\u00e4r anl\u00e4ggningen tas i bruk och inbetalningen  redovisas d\u00e5 som en amortering av den finansiella fordran. Om operat\u00f6ren ist\u00e4llet f\u00e5r r\u00e4tt att debitera den offentliga tj\u00e4nstens anv\u00e4ndare (ers\u00e4ttnings- modellen \u00e4r baserad p\u00e5 marknadsrisk genom till exempel v\u00e4gtullar) redovisas en immateriell tillg\u00e5ng, som skrivs av under projektets livs cykel. Inbetalning av v\u00e4gtullarna redovisas som en int\u00e4kt . ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-327": {
   "value": "IAS 28 Innehav i intressef\u00f6retag och joint ventures Som intressef\u00f6retag redovisas f\u00f6retag i vilka koncernen ut\u00f6var ett betydande, men ej best\u00e4mmande, inflytande vilket presumeras vara fallet n\u00e4r innehavet uppg\u00e5r till minst 20 och h\u00f6gst 50 procent av r\u00f6sterna. Det f\u00f6rut- s\u00e4tts dessutom att \u00e4gandet utg\u00f6r ett led i en varaktig f\u00f6rbindelse och att innehavet ej skall redovisas som ett samarbetsarrangemang Intressef\u00f6retag redovisas enligt kapitalandelsmetoden vilken ocks\u00e5 till\u00e4mpas f\u00f6r joint ventures. Betr\u00e4ffande joint ventures se IFRS 11. Kapitalandelsmetoden Fr\u00e5n och med den tidpunkt som det betydande inflytandet erh\u00e5lls i ett intressef\u00f6retag, eller det gemensamt best\u00e4m- mande inflytandet erh\u00e5lls i ett joint venture, redovisas andelar i intressef\u00f6retag och joint ventures enligt kapital- andelsmetoden i koncernredovisningen. Eventuell skillnad vid f\u00f6rv\u00e4rvet mellan anskaffningsv\u00e4rdet f\u00f6r innehavet och Skanskas andel av det verkliga v\u00e4rdet, netto av intresse- f\u00f6retagets eller joint ventures identifierbara tillg\u00e5ngar, skulder och skuldf\u00f6rd del av eventualf\u00f6rpliktelser, redovisas i enlighet med IFRS 3. Kapitalandelsmetoden inneb\u00e4r att det i koncernen redovisade v\u00e4rdet p\u00e5 aktierna i intressef\u00f6retagen och joint ventures motsvaras av koncernens andel i intresse- f\u00f6retagens egna kapital samt koncernm\u00e4ssig goodwill och andra eventuella kvarvarande v\u00e4rden p\u00e5 koncernm\u00e4ssiga \u00f6verv\u00e4rden och avdrag f\u00f6r internvinster. Koncernens andel i intressef\u00f6retagets och joint ventures resultat efter skatt redovisas som Resultat fr\u00e5n joint ventures och intresse- f\u00f6retag i resultatr\u00e4kningen. Eventuella avskrivningar och nedskrivningar av f\u00f6rv\u00e4rvade \u00f6verv\u00e4rden beaktas. Erh\u00e5llna utdelningar fr\u00e5n intressef\u00f6retaget och joint ventures  minskar investeringens redovisade v\u00e4rde. Om koncernens andel av redovisade f\u00f6rluster i intressef\u00f6retaget eller joint ventures \u00f6verstiger det redovisade v\u00e4rdet p\u00e5 andelarna i koncernen reduceras andelarnas v\u00e4rde till noll. Avr\u00e4kning f\u00f6r f\u00f6rluster sker \u00e4ven mot l\u00e5ngfristiga finansiella mellanhavanden utan s\u00e4kerhet (efterst\u00e4llda l\u00e5n), vilka till sin inneb\u00f6rd utg\u00f6r del av Skanskas nettoinvestering i intressef\u00f6retaget och joint ventures och d\u00e4rf\u00f6r redovisas som aktier. Fortsatta f\u00f6rluster redovisas endast om koncernen har l\u00e4mnat garantier f\u00f6r att t\u00e4cka f\u00f6rluster uppkomna i intressef\u00f6retaget och joint ventures, och d\u00e5 som en avs\u00e4ttning. Eliminering av internresultat Av vinster som uppst\u00e5r vid transaktioner mellan koncernen och ett intressef\u00f6retag eller ett joint venture elimineras den del som motsvarar koncernens \u00e4garandel. Om redovisat v\u00e4rde f\u00f6r andelen i ett intressef\u00f6retag understiger elimineringen av internvinst redovisas \u00f6verskjutande del av elimineringen som en avs\u00e4ttning. Om en transaktion mellan koncernen och ett intressef\u00f6retag eller ett joint venture gett upphov till en f\u00f6rlust, elimineras f\u00f6rlusten endast om den inte motsvarar ett nedskrivningsbehov f\u00f6r tillg\u00e5ngen. Om vinsten eller f\u00f6rlusten uppst\u00e5tt hos intressef\u00f6retaget eller i ett joint venture p\u00e5verkar elimineringen det resultat f\u00f6r transaktions\u00e5ret som redovisas bland Resultat fr\u00e5n joint ventures och intressef\u00f6retag. Elimineringen av internvinsten \u00e5terf\u00f6rs i senare bokslut efter hur tillg\u00e5ngen f\u00f6rbrukas eller d\u00e5 den avyttras. Kapitalandelsmetoden till\u00e4mpas fram till den tidpunkt n\u00e4r det betydande inflytandet i ett intressef\u00f6retag eller det gemensamt best\u00e4mmande inflytandet i ett joint venture upph\u00f6r. F\u00f6rs\u00e4ljning av andelar i ett intressef\u00f6retag eller i ett joint venture redovisas vid den tidpunkt d\u00e5 koncernen inte l\u00e4ngre har kontroll \u00f6ver innehavet. I not 20 B l\u00e4mnas information om intressef\u00f6retag och joint ventures ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-328": {
   "value": "IFRS 11 Samarbetsarrangemang Ett samarbetsarrangemang f\u00f6religger n\u00e4r del\u00e4garna \u00e4r bundna av ett samarbetsavtal och genom samarbets- avtalet har ett gemensamt best\u00e4mmande inflytande. Samarbetsarrangemanget kan antingen vara en gemen- sam verksamhet eller ett joint venture. En gemensam verk- samhet utm\u00e4rks av att del\u00e4garna har r\u00e4tt till tillg\u00e5ngarna i arrangemanget och har f\u00f6rpliktelser avseende de skulder som r\u00f6r arrangemanget. Ett samarbets arrangemang som inte struktureras genom inr\u00e4ttandet av ett separat bolag \u00e4r en gemensam verksamhet. Entreprenadprojekt som utf\u00f6rs tillsammans med utomst\u00e5ende entreprenadbolag med solidariskt ansvar redovisas av Skanska som gemensam verksamhet. Om samarbetsarrangemanget \u00e4r ett separat bolag men bolagets produktion till helt \u00f6verv\u00e4gande del f\u00f6rv\u00e4rvas av del\u00e4garna och det f\u00f6religger hinder f\u00f6r f\u00f6rs\u00e4ljning till utomst\u00e5ende s\u00e5 bed\u00f6ms sam arbetsarrange- manget ofta utg\u00f6ra en gemensam verksamhet. I \u00f6vriga fall s\u00e5 utg\u00f6r arrangemanget ett joint venture. Om del\u00e4garna i samarbetsarrange manget endast har r\u00e4tt till nettotillg\u00e5ng- arna s\u00e5 f\u00f6religger ett joint venture. Klassificeringen av ett samarbetsarrangemang kr\u00e4ver att en bed\u00f6mning g\u00f6rs av den legala formen, avtalen mellan del\u00e4garna och andra omst\u00e4ndigheter. F\u00f6r gemensamma verksamheter redovisas int\u00e4kter, kostnader, tillg\u00e5ngar och skulder rad f\u00f6r rad i koncernredo- visningen efter Skanskas andel i den gemensamma verk- samheten. I not 20 C beskrivs gemensamma verksamheter ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-329": {
   "value": "IFRIC 12 Avtal om ekonomiska eller samh\u00e4lleliga tj\u00e4nster IFRIC 12, som ber\u00f6r Skanskas joint ventures inom OPS-portf\u00f6ljen, behandlar fr\u00e5gest\u00e4llningen hur operat\u00f6ren, enligt ett s\u00e5 kallat Avtal om ekonomiska eller samh\u00e4lleliga tj\u00e4nster, redovisar anl\u00e4ggningen samt de r\u00e4ttigheter och skyldigheter som f\u00f6ljer av avtalet. Operat\u00f6ren anl\u00e4gger eller uppgraderar infrastruktur (entreprenadtj\u00e4nst) som anv\u00e4nds f\u00f6r en offentlig tj\u00e4nst och f\u00f6rvaltar och underh\u00e5ller den infrastrukturen (f\u00f6rvaltningstj\u00e4nst) under en best\u00e4md tid. Entreprenadtj\u00e4nsten och f\u00f6rvaltningstj\u00e4nsten redovisas enligt IFRS 15. Ers\u00e4ttningen kan vara r\u00e4tten till en finansiell tillg\u00e5ng eller en immateriell tillg\u00e5ng. Om operat\u00f6ren har en ovillkorlig r\u00e4tt att erh\u00e5lla likvida medel med fastst\u00e4llda eller fastst\u00e4llbara belopp (ers\u00e4ttnings modellen \u00e4r baserad p\u00e5 tillg\u00e4nglighet genom tillhandah\u00e5llandet av till exempel ett sjukhus eller en flygplats) redovisas en finansiell tillg\u00e5ng. IFRS 9 kr\u00e4ver att r\u00e4nta r\u00e4knas p\u00e5 denna finansiella fordran. Best\u00e4llaren b\u00f6rjar betala f\u00f6rst n\u00e4r anl\u00e4ggningen tas i bruk och inbetalningen  redovisas d\u00e5 som en amortering av den finansiella fordran. Om operat\u00f6ren ist\u00e4llet f\u00e5r r\u00e4tt att debitera den offentliga tj\u00e4nstens anv\u00e4ndare (ers\u00e4ttnings- modellen \u00e4r baserad p\u00e5 marknadsrisk genom till exempel v\u00e4gtullar) redovisas en immateriell tillg\u00e5ng, som skrivs av under projektets livs cykel. Inbetalning av v\u00e4gtullarna redovisas som en int\u00e4kt ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-330": {
   "value": "IFRS 15 Int\u00e4kter fr\u00e5n avtal med kunder Int\u00e4kter redovisas enligt IFRS 15 enligt en femstegsmodell. I steg ett definierar man sina kundkontrakt. Om tv\u00e5 eller flera kontrakt har ing\u00e5tts samtidigt med en kund och priss\u00e4tt- ningen av ett kontrakt \u00e4r beroende av det andra kontraktet s\u00e5 kombinerar man dessa kontrakt. En avtals\u00e4ndring inneb\u00e4r en f\u00f6r\u00e4ndring av omfattning eller pris (eller b\u00e5da) i ett avtal som har godk\u00e4nts av avtalsparterna. En avtals- \u00e4ndring f\u00f6religger n\u00e4r avtalsparterna godk\u00e4nner en \u00e4ndring som antingen skapar nya eller \u00e4ndrar befintliga r\u00e4ttigheter och skyldigheter f\u00f6r parterna i avtalet. En avtals\u00e4ndring ska redovisas som ett separat avtal n\u00e4r avtalets omfattning \u00f6kar p\u00e5 grund av till\u00e4gg av utlovade varor eller tj\u00e4nster som \u00e4r distinkta och n\u00e4r priset p\u00e5 avtalet stiger med ett ers\u00e4ttningsbelopp som \u00e5terspeglar f\u00f6retagets frist\u00e5ende f\u00f6rs\u00e4ljningspriser f\u00f6r de ytterligare varor eller tj\u00e4nster som utlovats. Om parterna inte har godk\u00e4nt en avtals\u00e4ndring ska f\u00f6retaget forts\u00e4tta att till\u00e4mpa standarden p\u00e5 det befintliga avtalet till dess att avtals\u00e4ndringen godk\u00e4nns. I steg tv\u00e5 fastst\u00e4lls vilket eller vilka prestations\u00e5taganden som det avtalas om i kontraktet. Ett prestations\u00e5tagande \u00e4r ett l\u00f6fte om att till kunden \u00f6verf\u00f6ra en vara eller tj\u00e4nst som \u00e4r distinkt, eller en serie distinkta varor och tj\u00e4nster som i allt v\u00e4sentligt \u00e4r desamma och f\u00f6ljer samma m\u00f6nster f\u00f6r \u00f6ver- f\u00f6ring till kunden. En vara eller tj\u00e4nst \u00e4r distinkt om kunden kan dra nytta av varan eller tj\u00e4nsten separat eller tillsam- mans med andra resurser som finns tillg\u00e4ngliga f\u00f6r kunden och om f\u00f6retagets l\u00f6fte att \u00f6verf\u00f6ra varan eller tj\u00e4nsten till kunden kan s\u00e4rskiljas fr\u00e5n andra l\u00f6ften i avtalet. Oftast \u00e4r Skanskas kundkontrakt av det slaget att uppdelning inte ska beh\u00f6va g\u00f6ras p\u00e5 tv\u00e5 eller flera prestations\u00e5taganden. I steg tre best\u00e4ms transaktionspriset. H\u00e4nsyn tas d\u00e5 till fast avtalat pris, variabla int\u00e4kter, eventuell till\u00e4ggsk\u00f6pe skilling, bonusar och straffavgifter. Vid variabla int\u00e4kter estimerar man int\u00e4kten till det belopp som h\u00f6gst troligt inte i senare redovisningsperioder kommer att medf\u00f6ra en reversering av ackumulerade int\u00e4kter . Om avtalet inneh\u00e5ller en betydande finansieringskomponent ska transaktionspriset justeras f\u00f6r effekten av pengars tidsv\u00e4rde. \u00c4ndrings- och till\u00e4ggs- best\u00e4llningar av ett kontrakt som inte \u00e4nnu \u00e4r godk\u00e4nda av kund medf\u00f6r ingen \u00f6kning av transaktionspriset i projektets ber\u00e4knade resultat vid f\u00e4rdigst\u00e4llande. Vid ers\u00e4ttning med icke-kontanta medel v\u00e4rderas ers\u00e4ttningen till verkligt v\u00e4rde. Om en kund  skjuter till varor eller tj\u00e4nster g\u00f6rs en bed\u00f6mning om huruvida kontroll erh\u00e5lls \u00f6ver dessa, och om s\u00e5 \u00e4r fallet s\u00e5 redovisas de som ers\u00e4ttning med icke-kontanta medel som erh\u00e5llits av kunden.  Int\u00e4kten/transaktionspriset allokeras i steg fyra ut p\u00e5 de olika prestations\u00e5tagandena i kontraktet om fler \u00e4n ett \u00e5tagande finns. Det allokerade transaktionspriset f\u00f6r varje enskilt \u00e5tagande ska \u00e5terspegla det ers\u00e4ttningsbelopp som f\u00f6retaget f\u00f6rv\u00e4ntar sig ha r\u00e4tt till i utbyte mot \u00f6verf\u00f6ringen av de utlovade varorna eller tj\u00e4nsterna till kunden, baserat p\u00e5 ett relativt frist\u00e5ende f\u00f6rs\u00e4ljningspris. Int\u00e4kt redovisas, i steg fem, n\u00e4r prestations\u00e5tagandet \u00e4r utf\u00f6rt, antingen \u00f6ver tid eller vid en specifik tidpunkt, och n\u00e4r kunden f\u00e5r kontroll \u00f6ver tillg\u00e5ngen. Int\u00e4kten  redovisas \u00f6ver tid n\u00e4r kunden samtidigt erh\u00e5ller och f\u00f6rbrukar de f\u00f6rdelar som tillhandah\u00e5lls genom f\u00f6retagets  prestation, n\u00e4r f\u00f6retagets prestation skapar eller f\u00f6rb\u00e4ttrar en tillg\u00e5ng som kunden kontrollerar eller n\u00e4r f\u00f6retagets prestation inte skapar en tillg\u00e5ng med alternativ anv\u00e4ndning f\u00f6r f\u00f6retaget och f\u00f6retaget dessutom har r\u00e4tt till betalning f\u00f6r hittills utf\u00f6rd prestation. Om ett prestations\u00e5tagande inte uppfylls \u00f6ver tid enligt ovan s\u00e5 uppfyller f\u00f6retaget \u00e5tagandet vid en viss tidpunkt. Det sker vid den tidpunkt som kunden f\u00e5r kontroll \u00f6ver den utlovade tillg\u00e5ngen. Indikatorer f\u00f6r kontroll kan vara att f\u00f6retaget har r\u00e4tt till betalning f\u00f6r tillg\u00e5ngen, kunden har den legala \u00e4gander\u00e4tten till tillg\u00e5ngen, f\u00f6re taget har \u00f6verf\u00f6rt det fysiska innehavet av tillg\u00e5ngen, kunden har de betydande risker och f\u00f6rdelar som \u00e4r f\u00f6r - knippade med \u00e4gandet av tillg\u00e5ngen eller att kunden  har godk\u00e4nt tillg\u00e5ngen. Utgifter f\u00f6r att erh\u00e5lla ett avtal, det vill s\u00e4ga utgifter som f\u00f6retaget inte skulle haft om det inte erh\u00e5llit avtalet, redo- visas som en tillg\u00e5ng endast om f\u00f6retaget f\u00f6rv\u00e4ntar sig att f\u00e5 t\u00e4ckning f\u00f6r de utgifterna. Utgifter f\u00f6r att fullg\u00f6ra ett avtal, som inte faller under n\u00e5gon annan standard \u00e4n IFRS 15, ska redovisas som en tillg\u00e5ng om utgifterna har ett direkt samband med ett avtal eller med ett f\u00f6rv\u00e4n- tat avtal, om utgifterna skapar eller f\u00f6rb\u00e4ttrar resurser som kommer att anv\u00e4ndas f\u00f6r att uppfylla prestations- \u00e5taganden i framtiden och dessutom f\u00f6rv\u00e4ntas \u00e5tervin- nas. Dessa \u201dTillg\u00e5ngar som uppkommer fr\u00e5n utgifter f\u00f6r att erh\u00e5lla eller fullg\u00f6ra ett avtal med kund\u201d ing\u00e5r i posten Avtalstillg\u00e5ngar och redovisas i not 9. I avtalstillg\u00e5ngar och avtalsskulder redovisas nettot av upparbetade int\u00e4kter och fakturerade belopp per projekt. F\u00f6rskottsfakturering sker ofta i byggverksamheten enligt avtal. N\u00e4r fakturering skett redovisas en kundfordran.  F\u00f6rlustkontrakt kostnadsf\u00f6rs direkt och avs\u00e4ttning f\u00f6r f\u00f6rlust g\u00f6rs f\u00f6r \u00e5ter st\u00e5ende arbeten och redovisas enligt IAS 37. Som anges under rubriken \u201dIFRS 8 R\u00f6relsesegment\u201d, sida 126, s\u00e5 till\u00e4mpas i segmentsredovisningen f\u00f6r verk- samhetsgrenarna Bostadsutveckling och Kommersiell fastighetsutveckling en annan princip f\u00f6r fastst\u00e4llelse av tidpunkt f\u00f6r int\u00e4ktsredovisning. Byggverksamheten bygger och renoverar hus, anl\u00e4gg- ningar och infrastruktur. Inom verksamhetsgrenen utf\u00f6rs \u00e4ven uppdrag av servicekarakt\u00e4r, s\u00e5som byggservice, drift och underh\u00e5ll. Inom denna verksamhet \u00e4r kunderna b\u00e5de best\u00e4llare fr\u00e5n den offentliga sektorn och den privata. Kombination av avtal \u00e4r s\u00e4llan aktuellt, men avtal- s\u00e4ndringar, s\u00e5som till\u00e4ggsbest\u00e4llningar, \u00e4r vanligt f\u00f6rekommande. I de flesta fall \u00e4r tillagda varor och tj\u00e4nster inte distinkta och d\u00e4rf\u00f6r utg\u00f6r de en del av ett enda prestations\u00e5tagande som delvis \u00e4r uppfyllt vid tidpunkten f\u00f6r avtals\u00e4ndringen och redovisas som om den vore en del  av det befintliga avtalet. Oftast \u00e4r avtalen inom denna verksamhet av det  slaget att endast ett prestations\u00e5tagande identifieras. Byggverksamhetens prestations\u00e5taganden \u00e4r entreprenad- uppdrag eller service\u00e5tagande, exempelvis upp f\u00f6rande av byggnad p\u00e5 kundens mark respektive underh\u00e5ll av befintliga anl\u00e4ggningar s\u00e5som v\u00e4gar. Om ett avtal inneb\u00e4r verksamhet i olika geografiska l\u00e4gen, i olika tidsperioder eller har olika riskexponering kan identifiering av flera prestations\u00e5taganden f\u00f6rekomma. Om r\u00e4tt till r\u00f6rlig ers\u00e4ttning finns, till exempel avtal om inci- tament, d\u00e5 beaktas det till den del det \u00e4r h\u00f6gst osannolikt att beloppet kan komma att \u00e5terf\u00f6ras vid ett senare tillf\u00e4lle. Inom byggverksamheten redovisas int\u00e4kterna \u00f6ver tid, d\u00e5 kunden erh\u00e5ller och f\u00f6rbrukar samtidigt de f\u00f6rdelar som tillhandah\u00e5lls genom f\u00f6retagets serviceprestation eller d\u00e5 Skanska skapar eller f\u00f6rb\u00e4ttrar en tillg\u00e5ng som kunden kontrollerar. Int\u00e4kterna redovisas \u00f6ver tid p\u00e5 basis av f\u00f6retagets kostna- der per respektive m\u00e4ttillf\u00e4lle i f\u00f6rh\u00e5llande till totala f\u00f6rv\u00e4n- tade kostnader f\u00f6r uppfyllande av prestations\u00e5tagandet. Verksamhetsgrenen Bostadsutveckling utvecklar och s\u00e4ljer nya bost\u00e4der och hyresbost\u00e4der. Kunderna utg\u00f6rs huvud- sakligen av privatpersoner. Till grund f\u00f6r redovisningen finns oftast ett avtal om f\u00f6rs\u00e4ljning av en specifik enhet, till exempel en bostadsr\u00e4ttsl\u00e4genhet. Avtals\u00e4ndringar f\u00f6re- kommer s\u00e4llan men inkluderas i s\u00e5 fall i det ursprungliga avtalet. Inom Bostadsutveckling \u00e4r Skanskas \u00e5tagande \u00f6verl\u00e4m- nande av en inflyttningsklar bostad. Transaktionspriset \u00e4r ett fast pris enligt avtal. Int\u00e4kt redovisas vid den tidpunkt d\u00e5 nycklarna till bostaden \u00f6verl\u00e4mnas till respektive bostadsk\u00f6pare, det vill s\u00e4ga d\u00e5 bostadsk\u00f6paren f\u00e5r tilltr\u00e4de till sin bostad, vilket bed\u00f6ms vara den tidpunkt d\u00e5 kunden erh\u00e5ller kontroll \u00f6ver bostaden. Denna redovisning grundar sig p\u00e5 att Skanska inte bed\u00f6ms ha r\u00e4tt till full betalning f\u00f6rr\u00e4n vid uppfyllande av sitt \u00e5tagande. \u00c4ven om viss f\u00f6rskottsbetalning sker av k\u00f6paren s\u00e5 har inte Skanska r\u00e4tt till full ers\u00e4ttning f\u00f6r utf\u00f6rt arbete som uppn\u00e5tts till dato under hela avtalets l\u00f6ptid. Detta beror p\u00e5 att avtalen inneh\u00e5ller klausuler som g\u00f6r att bostadsk\u00f6paren i vissa situationer kan fr\u00e5ntr\u00e4da avtalet under byggnationen utan att ers\u00e4tta Skanska p\u00e5 det s\u00e4tt som kr\u00e4vs f\u00f6r redovisning av int\u00e4kter \u00f6ver tid. Skanska initierar och ing\u00e5r avtal med nybildade svenska bostadsr\u00e4tts f\u00f6reningar eller finska bostadsaktiebolag avseende uppf\u00f6rande av bost\u00e4der. Villkoren i dessa avtal \u00e4r s\u00e5dana att Skanska har ett best\u00e4mmande inflytande och d\u00e4rmed konsoliderar bostadsr\u00e4ttsf\u00f6reningarna och bostadsaktiebolagen under byggtiden och fram till slutkun- dens tilltr\u00e4de, d\u00e5 Skanska inte l\u00e4ngre har best\u00e4mmande inflytande. Bost\u00e4der som inte \u00e4nnu tilltr\u00e4tts redo visas som oms\u00e4ttningsfastighet. Inom Kommersiell fastighetsutveckling initierar, utvecklar, hyr ut och s\u00e4ljer Skanska investeringsobjekt i form av kommersiella fastigheter till fastighetsinvesterare. Inom denna verksamhetsgren best\u00e5r \u00e5tagandet gentemot kund (fastighetsinvesteraren) av att leverera ett investeringsobjekt i form av en kommersiell fastighet oftast med hyresg\u00e4ster. Om \u00e4gander\u00e4tten \u00f6verg\u00e5r f\u00f6re p\u00e5b\u00f6rjad byggnationen s\u00e5 \u00e4r det ett eget prestations\u00e5tagande med f\u00f6ljd att entreprenaduppdraget blir ett eget \u00e5tagande inom verksamhetsgrenen byggverksamhet. Utvecklingen av kommersiella projekt \u00e4r en kontinuerlig process i flera tydligt definierade faser. Den genomsnittliga utvecklingscykeln fr\u00e5n id\u00e9 till slut f\u00f6rande \u00e4r 5\u20137 \u00e5r. F\u00f6rs\u00e4ljning sker normalt i slutet av utvecklingscykeln det vill s\u00e4ga n\u00e4r projekt \u00e4r f\u00e4rdigst\u00e4llt. Prestations\u00e5tagandet \u00e4r att leverera en f\u00e4rdig exploaterad fastighet som hos kunden normalt blir ett investeringsobjekt. Kombination av avtal f\u00f6rekommer s\u00e4llan. I vissa avtal f\u00f6rekommer \u00e4ven \u00e5taganden om att Skanska ska vara behj\u00e4lplig med uthyrning av fastigheten, vilket d\u00e5 bed\u00f6ms vara ett separat prestations\u00e5tagande. Transaktionspriset \u00e4r normalt ett fast pris enligt avtal. N\u00e4r avtal om f\u00f6rs\u00e4ljning av fastighet ing\u00e5tts med kund f\u00f6religger ingen alternativ anv\u00e4ndning f\u00f6r fastigheten. Om Skanska har r\u00e4tt till betalning f\u00f6r vid var tid utf\u00f6rt arbete beror p\u00e5 avtalsvillkoren och g\u00e4llande lagstiftning. Skanskas bed\u00f6mning \u00e4r dock att f\u00f6retaget vanligtvis har denna r\u00e4tt till full betalning f\u00f6rst vid uppfyllandet av \u00e5tagandet. Innan detta har Skanska normalt bara r\u00e4tt till skade st\u00e5nd som inte motsvarar nedlagda kostnader. Int\u00e4kten redovisas d\u00e4rf\u00f6r normalt vid den tidpunkt d\u00e5 fastigheten \u00f6vertas av kunden. F\u00f6rs\u00e4ljning av fastigheter genom avyttring av bolag \u00e4r bed\u00f6mda att redovisas enligt IFRS 15 och inte som avyttrat bolag enligt IFRS 10, d\u00e5 avyttringen avser tillg\u00e5ng och ej verksamhet/r\u00f6relse. Inom F\u00f6rvaltningsfastigheter innehar Skanska fastigheter f\u00f6r att generera hyresint\u00e4kter och v\u00e4rdestegring. N\u00e4r avtal om uthyrning ing\u00e5tts med hyresg\u00e4st bed\u00f6ms dessa i all v\u00e4sentlighet inneh\u00e5lla leasingkomponenter och hyres- int\u00e4kter redovisas enligt IFRS 16. I de fall Skanska \u00e4ven vidarefakturerar service \u00e5t hyresg\u00e4sten best\u00e5r avtalen \u00e4ven av distinkta icke-leasingkomponenter. Detta inneb\u00e4r att ers\u00e4ttningen redovisas enligt reglerna i IFRS 15. I OPS-portf\u00f6ljen ing\u00e5r utveckling av sjukhus,  flygplatser, v\u00e4gar och annan n\u00f6dv\u00e4ndig samh\u00e4llsstruktur. Redo- visningen av dessa projekt f\u00f6ljer IFRIC 12 Avtal om ekono- miska eller samh\u00e4lleliga tj\u00e4nster, som i sin tur redovisar int\u00e4kter enligt IFRS 15",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-331": {
   "value": "I steg tre best\u00e4ms transaktionspriset. H\u00e4nsyn tas d\u00e5 till fast avtalat pris, variabla int\u00e4kter, eventuell till\u00e4ggsk\u00f6pe skilling, bonusar och straffavgifter. Vid variabla int\u00e4kter estimerar man int\u00e4kten till det belopp som h\u00f6gst troligt inte i senare redovisningsperioder kommer att medf\u00f6ra en reversering av ackumulerade int\u00e4kter ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-332": {
   "value": "Byggverksamheten bygger och renoverar hus, anl\u00e4gg- ningar och infrastruktur. Inom verksamhetsgrenen utf\u00f6rs \u00e4ven uppdrag av servicekarakt\u00e4r, s\u00e5som byggservice, drift och underh\u00e5ll. Inom denna verksamhet \u00e4r kunderna b\u00e5de best\u00e4llare fr\u00e5n den offentliga sektorn och den privata. Kombination av avtal \u00e4r s\u00e4llan aktuellt, men avtal- s\u00e4ndringar, s\u00e5som till\u00e4ggsbest\u00e4llningar, \u00e4r vanligt f\u00f6rekommande. I de flesta fall \u00e4r tillagda varor och tj\u00e4nster inte distinkta och d\u00e4rf\u00f6r utg\u00f6r de en del av ett enda prestations\u00e5tagande som delvis \u00e4r uppfyllt vid tidpunkten f\u00f6r avtals\u00e4ndringen och redovisas som om den vore en del  av det befintliga avtalet. Oftast \u00e4r avtalen inom denna verksamhet av det  slaget att endast ett prestations\u00e5tagande identifieras. Byggverksamhetens prestations\u00e5taganden \u00e4r entreprenad- uppdrag eller service\u00e5tagande, exempelvis upp f\u00f6rande av byggnad p\u00e5 kundens mark respektive underh\u00e5ll av befintliga anl\u00e4ggningar s\u00e5som v\u00e4gar. Om ett avtal inneb\u00e4r verksamhet i olika geografiska l\u00e4gen, i olika tidsperioder eller har olika riskexponering kan identifiering av flera prestations\u00e5taganden f\u00f6rekomma. Om r\u00e4tt till r\u00f6rlig ers\u00e4ttning finns, till exempel avtal om inci- tament, d\u00e5 beaktas det till den del det \u00e4r h\u00f6gst osannolikt att beloppet kan komma att \u00e5terf\u00f6ras vid ett senare tillf\u00e4lle. Inom byggverksamheten redovisas int\u00e4kterna \u00f6ver tid, d\u00e5 kunden erh\u00e5ller och f\u00f6rbrukar samtidigt de f\u00f6rdelar som tillhandah\u00e5lls genom f\u00f6retagets serviceprestation eller d\u00e5 Skanska skapar eller f\u00f6rb\u00e4ttrar en tillg\u00e5ng som kunden kontrollerar. Int\u00e4kterna redovisas \u00f6ver tid p\u00e5 basis av f\u00f6retagets kostna- der per respektive m\u00e4ttillf\u00e4lle i f\u00f6rh\u00e5llande till totala f\u00f6rv\u00e4n- tade kostnader f\u00f6r uppfyllande av prestations\u00e5tagandet",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-333": {
   "value": "IFRS 16 Leasingavtal Skanska som leasetagare Leasingavtal, med undantag av korta (under 12 m\u00e5nader) och mindre leasing avtal, redovisas i Rapport \u00f6ver finansiell st\u00e4llning som nyttjander\u00e4tter till materiella anl\u00e4ggnings- tillg\u00e5ngar, nyttjander\u00e4tter till oms\u00e4ttningsfastig heter samt r\u00e4nteb\u00e4rande leasingskulder. Ett avtal \u00e4r ett leasingavtal om avtalet \u00f6verl\u00e5ter r\u00e4tten att under en viss period best\u00e4mma \u00f6ver anv\u00e4ndningen av en identifierad tillg\u00e5ng i utbyte mot ers\u00e4ttning. Icke-leasing komponenter i ett avtal, som till exempel service kostnad, s\u00e4rskiljs och ing\u00e5r inte i ber\u00e4kningen av v\u00e4rdet p\u00e5 nyttjande r\u00e4tten n\u00e4r det \u00e4r m\u00f6jligt att urskilja s\u00e5dan kostnad. Avtal med underentrepren\u00f6rer anses oftast vara  serviceavtal d\u00e5 det \u00e4r en tj\u00e4nst som Skanska  efterfr\u00e5gar och avtalet inte ger Skanska kontroll \u00f6ver en specifik tillg\u00e5ng. Hyra av tornkranar och byggst\u00e4llningar som p\u00e5 st\u00f6rre byggprojekt normalt f\u00f6rhyrs f\u00f6r en l\u00e4ngre tid redo visas som leasing. Vid bed\u00f6mning om huruvida en tillg\u00e5ng \u00e4r av l\u00e5gt v\u00e4rde l\u00e4ggs tillg\u00e5ngen samman med tillg\u00e5ngar som den \u00e4r starkt beroende av, eller samman kopplade med. N\u00e4r tillg\u00e5ngen kan bytas ut av leverant\u00f6ren och det \u00e4r praktiskt m\u00f6jligt att g\u00f6ra det anses det inte f\u00f6religga ett leasingavtal d\u00e5 Skanska inte har kontroll \u00f6ver den specifika tillg\u00e5ngen. Leasingperioden \u00e4r den icke upps\u00e4gningsbara leasing- perioden d\u00e4r h\u00e4nsyn tas till m\u00f6jligheten till f\u00f6rl\u00e4ngning eller upps\u00e4gning av avtalet och hur rimligt s\u00e4kert det \u00e4r att den m\u00f6jligheten kommer att utnyttjas. Nyttjander\u00e4tter till oms\u00e4ttningsfastigheter d\u00e4r det \u00e4r praxis att f\u00f6rl\u00e4ngning alltid sker, ses som eviga nyttjander\u00e4tter och leasingperio- den \u00e4r d\u00e5 satt till 100 \u00e5r. Nyttjander\u00e4tter till materiella anl\u00e4ggningstillg\u00e5ngar skrivs av under leasing perioden, s\u00e5tillvida det inte avser nyttjande r\u00e4tter till mark p\u00e5 evig tid som inte skrivs av alls, d\u00e5 \u00e5terstoden av leasingperioden alltid \u00e4r konstant 100 \u00e5r. Nyttjander\u00e4tter till oms\u00e4ttningsfastigheter, b\u00e5de s\u00e5dana som bed\u00f6ms som eviga och s\u00e5dana med best\u00e4md leasing period, skrivs inte av alls, d\u00e5 de f\u00f6ljer redovisning enligt IAS 2. Vid betalning av leasingkostnaden f\u00f6rdelas avgiften  mellan r\u00e4ntekostnad och amortering p\u00e5 den utest\u00e5ende skulden. Vid betalning av s\u00e5dana nyttjander\u00e4tter d\u00e4r avskrivning inte sker, s\u00e5 redovisas avgiften som r\u00e4nte kostnad i sin helhet, eftersom skulden \u00e4r of\u00f6r\u00e4ndrad som angetts tidigare. R\u00e4ntekostnaden aktiveras under bygg tiden vid nyttjander\u00e4tter till oms\u00e4ttningsfastigheter. Vid \u201dsale-and-leaseback-transaktioner\u201d redovisar s\u00e4ljaren vinst f\u00f6r enbart de r\u00e4ttigheter som har \u00f6verf\u00f6rts till k\u00f6paren och en nyttjander\u00e4tt till de r\u00e4ttigheter som bibeh\u00e5lls. Skanska som leasegivare Skanska hyr ut lokaler fr\u00e4mst genom operationella leasing avtal. Erh\u00e5llna leasingbetalningar f\u00f6r dessa avtal redovisas som int\u00e4kt linj\u00e4rt \u00f6ver avtalsperioden. Leasing genom uthyrning av fastigheter bedrivs huvud- sakligen inom F\u00f6rvaltningsfastigheter och Kommersiell Fastighetsutveckling.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-334": {
   "value": "IAS 16 Materiella anl\u00e4ggningstillg\u00e5ngar Materiella anl\u00e4ggningstillg\u00e5ngar redovisas som tillg\u00e5ng om det \u00e4r sannolikt att framtida ekonomiska f\u00f6rdelar kommer att komma koncernen till del och anskaffnings- v\u00e4rdet f\u00f6r tillg\u00e5ngen kan ber\u00e4knas p\u00e5 ett tillf\u00f6rlitligt s\u00e4tt. Materiella anl\u00e4ggningstillg\u00e5ngar upptas till anskaffnings kostnad efter avdrag f\u00f6r ackumulerade avskrivningar och eventuella nedskrivningar. I anskaffningsv\u00e4rdet ing\u00e5r ink\u00f6pspriset samt kostnader direkt h\u00e4nf\u00f6rbara till tillg\u00e5ngen f\u00f6r att bringa den p\u00e5 plats och i skick f\u00f6r att utnyttjas i enlighet med syftet med anskaffningen. Exempel p\u00e5 direkt h\u00e4nf\u00f6rbara kostnader som ing\u00e5r i anskaffningsv\u00e4rdet \u00e4r kostnader f\u00f6r leverans och hantering, installation, lagfarter, konsulttj\u00e4nster och juristtj\u00e4nster. L\u00e5nekostnader ing\u00e5r i anskaffningsv\u00e4rdet f\u00f6r egentillverkade anl\u00e4ggningstillg\u00e5ngar. Nedskrivningar sker enligt IAS 36. Anskaffningsv\u00e4rdet f\u00f6r egentillverkade anl\u00e4ggnings- tillg\u00e5ngar inkluderar utgifter f\u00f6r material, utgifter f\u00f6r ers\u00e4ttningar till anst\u00e4llda, och om till\u00e4mpligt andra tillverkningsomkostnader som anses vara h\u00e4nf\u00f6rbara till anl\u00e4ggningstillg\u00e5ngen. Tillkommande utgifter l\u00e4ggs till anskaffningsv\u00e4rdet endast om det \u00e4r sannolikt att de framtida ekonomiska f\u00f6rdelarna som \u00e4r f\u00f6rknippade med tillg\u00e5ngen kommer att komma koncernen till del och anskaffningsv\u00e4rdet kan ber\u00e4knas p\u00e5 ett tillf\u00f6rlitligt s\u00e4tt. Alla andra tillkom- mande utgifter redovisas som kostnad i den period de uppkommer. Avg\u00f6rande f\u00f6r bed\u00f6mningen n\u00e4r en tillkommande utgift l\u00e4ggs till anskaffningsv\u00e4rdet \u00e4r om utgiften avser  utbyten av identifierade komponenter, eller delar d\u00e4rav, varvid s\u00e5dana utgifter aktiveras. \u00c4ven i de fall ny komponent tillf\u00f6rts l\u00e4ggs utgiften till anskaffningsv\u00e4rdet. Eventuella oavskrivna redovisade v\u00e4rden p\u00e5 utbytta komponenter, eller delar av komponenter, utrangeras och kostnadsf\u00f6res i samband med utbytet. Om den borttagna komponentens anskaffningsv\u00e4rde ej direkt kan best\u00e4mmas ber\u00e4knas anskaffningsv\u00e4rdet som den nya komponentens anskaff- ningsv\u00e4rde justerat med l\u00e4mpligt prisindex f\u00f6r att beakta \u00e4ndringar av penningv\u00e4rdet. Reparationer kostnadsf\u00f6rs l\u00f6pande.  Materiella anl\u00e4ggningstillg\u00e5ngar som best\u00e5r av delar med olika nyttjandeperioder behandlas som  separata komponenter av materiella anl\u00e4ggningstillg\u00e5ngar. Avskrivningar sker linj\u00e4rt efter ber\u00e4knad nyttjandeperiod, eller efter nyttjandegrad, med beaktande av eventuellt restv\u00e4rde vid periodens slut. Kontorsbyggnader delas upp p\u00e5 grundl\u00e4ggning och stomme, avskrivningstid 50 \u00e5r, installationer, avskrivningstid 35 \u00e5r, och icke-b\u00e4rande delar, avskrivnings tid 15 \u00e5r. Generellt g\u00e4ller att industri- byggnader skrivs av under 20 \u00e5r utan uppdelning p\u00e5 olika delar. Kross- och asfaltverk samt betongstationer skrivs av under 10 till 25 \u00e5r beroende p\u00e5 skicket vid anskaffningen och utan uppdelning p\u00e5 olika delar. F\u00f6r andra bygg nader och utrustning sker uppdelning p\u00e5 olika komponenter endast om v\u00e4sentliga komponenter med avvikande nytto- period kan identifieras. F\u00f6r andra maskiner och inventarier \u00e4r avskrivningstiden normalt mellan 3 och 10 \u00e5r. Inventarier av mindre v\u00e4rde kostnadsf\u00f6rs direkt. Grus- och bergt\u00e4kter avskrivs i takt med substansuttagen. F\u00f6r mark sker ingen avskrivning. Bed\u00f6mning av en tillg\u00e5ngs restv\u00e4rde och nyttjandeperiod g\u00f6rs \u00e5rligen. Det redovisade v\u00e4rdet f\u00f6r en materiell anl\u00e4ggningstillg\u00e5ng tas bort ur rapport \u00f6ver finansiell st\u00e4llning vid utrangering eller avyttring eller n\u00e4r inga framtida ekonomiska f\u00f6rdelar v\u00e4ntas fr\u00e5n anv\u00e4ndning eller avyttring av tillg\u00e5ngen",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-335": {
   "value": "Reparationer kostnadsf\u00f6rs l\u00f6pande. Kostnader f\u00f6r l\u00f6pande underh\u00e5ll och modifieringar av existerande produkter, processer och system redovisas inte som utvecklings kostnader. Ej heller redovisas som utvecklingskostnader arbeten som utf\u00f6rs  p\u00e5 uppdrag av best\u00e4llare.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-336": {
   "value": "Materiella anl\u00e4ggningstillg\u00e5ngar som best\u00e5r av delar med olika nyttjandeperioder behandlas som  separata komponenter av materiella anl\u00e4ggningstillg\u00e5ngar. Avskrivningar sker linj\u00e4rt efter ber\u00e4knad nyttjandeperiod, eller efter nyttjandegrad, med beaktande av eventuellt restv\u00e4rde vid periodens slut. Kontorsbyggnader delas upp p\u00e5 grundl\u00e4ggning och stomme, avskrivningstid 50 \u00e5r, installationer, avskrivningstid 35 \u00e5r, och icke-b\u00e4rande delar, avskrivnings tid 15 \u00e5r. Generellt g\u00e4ller att industri- byggnader skrivs av under 20 \u00e5r utan uppdelning p\u00e5 olika delar. Kross- och asfaltverk samt betongstationer skrivs av under 10 till 25 \u00e5r beroende p\u00e5 skicket vid anskaffningen och utan uppdelning p\u00e5 olika delar. F\u00f6r andra bygg nader och utrustning sker uppdelning p\u00e5 olika komponenter endast om v\u00e4sentliga komponenter med avvikande nytto- period kan identifieras. F\u00f6r andra maskiner och inventarier \u00e4r avskrivningstiden normalt mellan 3 och 10 \u00e5r. Inventarier av mindre v\u00e4rde kostnadsf\u00f6rs direkt. Grus- och bergt\u00e4kter avskrivs i takt med substansuttagen. F\u00f6r mark sker ingen avskrivning. Bed\u00f6mning av en tillg\u00e5ngs restv\u00e4rde och nyttjandeperiod g\u00f6rs \u00e5rligenAvskrivningar redovisas i resultatr\u00e4kningen linj\u00e4rt, eller efter nyttjandegrad, \u00f6ver immateriella tillg\u00e5ngars  nyttjandeperioder, s\u00e5vida nyttjandeperiod kan best\u00e4mmas. Eventuellt restv\u00e4rde vid periodens slut beaktas. F\u00f6rv\u00e4rvade kundkontrakt skrivs av i takt med upp arbetning och patent skrivs av p\u00e5 tio \u00e5r. Investeringar i st\u00f6rre datasystem skrivs av under h\u00f6gst sju \u00e5r. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-337": {
   "value": "IAS 38 Immateriella tillg\u00e5ngar I denna redovisningsstandard behandlas immateriella tillg\u00e5ngar. Goodwill som uppst\u00e5r vid f\u00f6rv\u00e4rv av f\u00f6retag redovisas enligt reglerna i IFRS 3. En immateriell tillg\u00e5ng \u00e4r en identifierbar icke-monet\u00e4r tillg\u00e5ng utan fysisk substans och som anv\u00e4nds f\u00f6r produktion eller tillhandah\u00e5llande av varor eller tj\u00e4nster eller f\u00f6r uthyrning och administration. F\u00f6r att redovisas som tillg\u00e5ng kr\u00e4vs b\u00e5de att det \u00e4r sannolikt att framtida ekonomiska f\u00f6rdelar som kan h\u00e4nf\u00f6ras till tillg\u00e5ngen kommer att  tillf\u00f6ras f\u00f6retaget och att anskaffningsv\u00e4rdet kan ber\u00e4knas p\u00e5 ett tillf\u00f6rlitligt s\u00e4tt. H\u00e4rvid \u00e4r s\u00e4rskilt att m\u00e4rka att utgifter som kostnadsf\u00f6rts direkt i tidigare hel- eller del\u00e5rsbokslut ej senare kan tas upp som tillg\u00e5ng. Kostnader f\u00f6r forskning redovisas i resultatr\u00e4kningen n\u00e4r de uppst\u00e5r. Utvecklingskostnader, som \u00e4r kostnader f\u00f6r konstruktion av nytt eller f\u00f6rb\u00e4ttrat material, konstruktioner, produkter, processer, system och tj\u00e4nster genom till\u00e4mp- ning av forskningsresultat eller annan kunskap, redovisas som tillg\u00e5ngar om det \u00e4r troligt att tillg\u00e5ngen kommer att generera framtida int\u00e4kter. Andra utvecklingskostnader kostnadsf\u00f6rs direkt. Kostnader f\u00f6r l\u00f6pande underh\u00e5ll och modifieringar av existerande produkter, processer och system redovisas inte som utvecklings kostnader. Ej heller redovisas som utvecklingskostnader arbeten som utf\u00f6rs  p\u00e5 uppdrag av best\u00e4llare.  Andra immateriella anl\u00e4ggningstillg\u00e5ngar \u00e4n goodwill upptas till anskaffningskostnad minus ackumulerade avskrivningar och nedskrivningar. Nedskrivningar sker enligt IAS 36. Avskrivningar redovisas i resultatr\u00e4kningen linj\u00e4rt, eller efter nyttjandegrad, \u00f6ver immateriella tillg\u00e5ngars  nyttjandeperioder, s\u00e5vida nyttjandeperiod kan best\u00e4mmas. Eventuellt restv\u00e4rde vid periodens slut beaktas. F\u00f6rv\u00e4rvade kundkontrakt skrivs av i takt med upp arbetning och patent skrivs av p\u00e5 tio \u00e5r. Investeringar i st\u00f6rre datasystem skrivs av under h\u00f6gst sju \u00e5r. Tillkommande utgifter f\u00f6r aktiverade immateriella tillg\u00e5ngar redovisas som en tillg\u00e5ng endast d\u00e5 de \u00f6kar de framtida ekonomiska f\u00f6rdelarna f\u00f6r den specifika tillg\u00e5ngen till vilka de h\u00e4nf\u00f6r sig",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-338": {
   "value": "Kostnader f\u00f6r forskning redovisas i resultatr\u00e4kningen n\u00e4r de uppst\u00e5r. Utvecklingskostnader, som \u00e4r kostnader f\u00f6r konstruktion av nytt eller f\u00f6rb\u00e4ttrat material, konstruktioner, produkter, processer, system och tj\u00e4nster genom till\u00e4mp- ning av forskningsresultat eller annan kunskap, redovisas som tillg\u00e5ngar om det \u00e4r troligt att tillg\u00e5ngen kommer att generera framtida int\u00e4kter. Andra utvecklingskostnader kostnadsf\u00f6rs direkt. Kostnader f\u00f6r l\u00f6pande underh\u00e5ll och modifieringar av existerande produkter, processer och system redovisas inte som utvecklings kostnader. Ej heller redovisas som utvecklingskostnader arbeten som utf\u00f6rs  p\u00e5 uppdrag av best\u00e4llare.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-339": {
   "value": "IAS 36 Nedskrivningar F\u00f6r tillg\u00e5ngar som omfattas av IAS 36 bed\u00f6ms det vid varje balansdag om det finns indikation p\u00e5 nedskrivningsbehov. F\u00f6r undantagna tillg\u00e5ngar, som exempelvis varulager (inklusive oms\u00e4ttningsfastigheter), tillg\u00e5ngar som uppkommer d\u00e5 entreprenaduppdrag utf\u00f6rs och finansiella tillg\u00e5ngar som omfattas av till\u00e4mpningsomr\u00e5det IFRS 9 pr\u00f6vas v\u00e4rderingen enligt respektive redovisningsstandard. Nedskrivningarna best\u00e4ms efter tillg\u00e5ngarnas \u00e5tervinnings v\u00e4rde, som utg\u00f6rs av det h\u00f6gsta av verkligt v\u00e4rde minus f\u00f6rs\u00e4ljningskostnader j\u00e4mf\u00f6rt med  nyttjandev\u00e4rdet. Vid ber\u00e4kning av nyttjandev\u00e4rdet diskon- teras framtida kassafl\u00f6den med en diskonteringsfaktor som beaktar riskfri r\u00e4nta och den risk som f\u00f6rknippas med tillg\u00e5ngen. Ber\u00e4knat restv\u00e4rde vid slutet av nyttjan- deperioden ing\u00e5r i nyttjandev\u00e4rdet. F\u00f6r en tillg\u00e5ng som inte genererar kassafl\u00f6den som \u00e4r v\u00e4sentligen oberoende av andra tillg\u00e5ngar s\u00e5 ber\u00e4knas \u00e5tervinningsv\u00e4rdet f\u00f6r den kassagenererande enhet till vilken tillg\u00e5ngen h\u00f6r. En kassagenererande enhet \u00e4r den minsta grupp av tillg\u00e5ngar som ger upphov till l\u00f6pande inbetalningar oberoende av andra tillg\u00e5ngar eller grupper av tillg\u00e5ngar. F\u00f6r goodwill \u00e4r kassagenererande enhet i huvudsak lika med koncernens aff\u00e4rsenhet eller annan till moderbolaget rapporterande enhet. Om aff\u00e4rsenheten best\u00e5r av flera verksamhetsgre- nar \u00e4r den kassagenererande enheten ej st\u00f6rre \u00e4n den identifierade verksamhetsgrenen dit goodwill allokerats. Undantagna fr\u00e5n huvudregeln \u00e4r verksamheter som inte \u00e4r integrerade i aff\u00e4rsenhetens \u00f6vriga verksamhet. Inom Byggverksamhet och Bostadsutveckling baseras \u00e5tervinningsv\u00e4rdet f\u00f6r goodwill p\u00e5 nyttjandev\u00e4rdet, som ber\u00e4knas genom diskontering av f\u00f6rv\u00e4ntade framtida kassa fl\u00f6den. Diskonteringsfaktorn \u00e4r den f\u00f6r verksamheten g\u00e4llande WACC-r\u00e4ntan (v\u00e4gd genomsnittlig kostnad f\u00f6r l\u00e5nat och eget kapital). Se not 18. Nedskrivning av tillg\u00e5ngar h\u00e4nf\u00f6rliga till en kassagene- rerande enhet f\u00f6rdelas i f\u00f6rsta hand till goodwill. D\u00e4refter g\u00f6rs en proportionell nedskrivning av \u00f6vriga tillg\u00e5ngar som ing\u00e5r i enheten. Nedskrivningar p\u00e5 goodwill \u00e5terf\u00f6rs ej. En nedskrivning avseende goodwill som gjorts i en tidigare del\u00e5rsrapport \u00e5terf\u00f6rs inte i en senare hel\u00e5rsrapport eller del\u00e5rsrapport. Nedskrivningar p\u00e5 andra tillg\u00e5ngar \u00e5terf\u00f6rs om det har skett en f\u00f6r\u00e4ndring i de antaganden som l\u00e5g till grund f\u00f6r ber\u00e4kningen av \u00e5tervinningsv\u00e4rdet. En nedskrivning \u00e5terf\u00f6rs endast i den utstr\u00e4ckning tillg\u00e5ngens redovisade v\u00e4rde efter \u00e5terf\u00f6ring inte \u00f6verstiger det redovisade v\u00e4rde som tillg\u00e5ngen skulle ha haft om n\u00e5gon nedskrivning inte hade gjorts, med beaktande av de avskrivningar som d\u00e5 skulle ha gjorts . IAS 2 Varulager F\u00f6rutom sedvanligt varulager omfattas koncernens oms\u00e4ttningsfastigheter av denna redovisningsstandard. S\u00e5v\u00e4l oms\u00e4ttningsfastigheter som lager av varor v\u00e4rde- ras post f\u00f6r post enligt l\u00e4gsta v\u00e4rdets princip, som inne- b\u00e4r att en fastighet eller varupost tas upp till det l\u00e4gsta av anskaffningskostnaden och nettof\u00f6rs\u00e4ljningsv\u00e4rdet. Nettof\u00f6rs\u00e4ljningsv\u00e4rdet \u00e4r det uppskattade f\u00f6rs\u00e4ljnings- priset i den l\u00f6pande verksamheten, efter avdrag f\u00f6r upp- skattade kostnader f\u00f6r f\u00e4rdigst\u00e4llande och f\u00f6r att \u00e5stad- komma en f\u00f6rs\u00e4ljning . ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-340": {
   "value": "IAS 36 Nedskrivningar F\u00f6r tillg\u00e5ngar som omfattas av IAS 36 bed\u00f6ms det vid varje balansdag om det finns indikation p\u00e5 nedskrivningsbehov. F\u00f6r undantagna tillg\u00e5ngar, som exempelvis varulager (inklusive oms\u00e4ttningsfastigheter), tillg\u00e5ngar som uppkommer d\u00e5 entreprenaduppdrag utf\u00f6rs och finansiella tillg\u00e5ngar som omfattas av till\u00e4mpningsomr\u00e5det IFRS 9 pr\u00f6vas v\u00e4rderingen enligt respektive redovisningsstandard. Nedskrivningarna best\u00e4ms efter tillg\u00e5ngarnas \u00e5tervinnings v\u00e4rde, som utg\u00f6rs av det h\u00f6gsta av verkligt v\u00e4rde minus f\u00f6rs\u00e4ljningskostnader j\u00e4mf\u00f6rt med  nyttjandev\u00e4rdet. Vid ber\u00e4kning av nyttjandev\u00e4rdet diskon- teras framtida kassafl\u00f6den med en diskonteringsfaktor som beaktar riskfri r\u00e4nta och den risk som f\u00f6rknippas med tillg\u00e5ngen. Ber\u00e4knat restv\u00e4rde vid slutet av nyttjan- deperioden ing\u00e5r i nyttjandev\u00e4rdet. F\u00f6r en tillg\u00e5ng som inte genererar kassafl\u00f6den som \u00e4r v\u00e4sentligen oberoende av andra tillg\u00e5ngar s\u00e5 ber\u00e4knas \u00e5tervinningsv\u00e4rdet f\u00f6r den kassagenererande enhet till vilken tillg\u00e5ngen h\u00f6r. En kassagenererande enhet \u00e4r den minsta grupp av tillg\u00e5ngar som ger upphov till l\u00f6pande inbetalningar oberoende av andra tillg\u00e5ngar eller grupper av tillg\u00e5ngar. F\u00f6r goodwill \u00e4r kassagenererande enhet i huvudsak lika med koncernens aff\u00e4rsenhet eller annan till moderbolaget rapporterande enhet. Om aff\u00e4rsenheten best\u00e5r av flera verksamhetsgre- nar \u00e4r den kassagenererande enheten ej st\u00f6rre \u00e4n den identifierade verksamhetsgrenen dit goodwill allokerats. Undantagna fr\u00e5n huvudregeln \u00e4r verksamheter som inte \u00e4r integrerade i aff\u00e4rsenhetens \u00f6vriga verksamhet. Inom Byggverksamhet och Bostadsutveckling baseras \u00e5tervinningsv\u00e4rdet f\u00f6r goodwill p\u00e5 nyttjandev\u00e4rdet, som ber\u00e4knas genom diskontering av f\u00f6rv\u00e4ntade framtida kassa fl\u00f6den. Diskonteringsfaktorn \u00e4r den f\u00f6r verksamheten g\u00e4llande WACC-r\u00e4ntan (v\u00e4gd genomsnittlig kostnad f\u00f6r l\u00e5nat och eget kapital). Se not 18. Nedskrivning av tillg\u00e5ngar h\u00e4nf\u00f6rliga till en kassagene- rerande enhet f\u00f6rdelas i f\u00f6rsta hand till goodwill. D\u00e4refter g\u00f6rs en proportionell nedskrivning av \u00f6vriga tillg\u00e5ngar som ing\u00e5r i enheten. Nedskrivningar p\u00e5 goodwill \u00e5terf\u00f6rs ej. En nedskrivning avseende goodwill som gjorts i en tidigare del\u00e5rsrapport \u00e5terf\u00f6rs inte i en senare hel\u00e5rsrapport eller del\u00e5rsrapport. Nedskrivningar p\u00e5 andra tillg\u00e5ngar \u00e5terf\u00f6rs om det har skett en f\u00f6r\u00e4ndring i de antaganden som l\u00e5g till grund f\u00f6r ber\u00e4kningen av \u00e5tervinningsv\u00e4rdet. En nedskrivning \u00e5terf\u00f6rs endast i den utstr\u00e4ckning tillg\u00e5ngens redovisade v\u00e4rde efter \u00e5terf\u00f6ring inte \u00f6verstiger det redovisade v\u00e4rde som tillg\u00e5ngen skulle ha haft om n\u00e5gon nedskrivning inte hade gjorts, med beaktande av de avskrivningar som d\u00e5 skulle ha gjorts IAS 2 Varulager F\u00f6rutom sedvanligt varulager omfattas koncernens oms\u00e4ttningsfastigheter av denna redovisningsstandard. S\u00e5v\u00e4l oms\u00e4ttningsfastigheter som lager av varor v\u00e4rde- ras post f\u00f6r post enligt l\u00e4gsta v\u00e4rdets princip, som inne- b\u00e4r att en fastighet eller varupost tas upp till det l\u00e4gsta av anskaffningskostnaden och nettof\u00f6rs\u00e4ljningsv\u00e4rdet. Nettof\u00f6rs\u00e4ljningsv\u00e4rdet \u00e4r det uppskattade f\u00f6rs\u00e4ljnings- priset i den l\u00f6pande verksamheten, efter avdrag f\u00f6r upp- skattade kostnader f\u00f6r f\u00e4rdigst\u00e4llande och f\u00f6r att \u00e5stad- komma en f\u00f6rs\u00e4ljning ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-341": {
   "value": "IAS 23 L\u00e5nekostnader Aktivering av l\u00e5nekostnader sker under f\u00f6ruts\u00e4ttningen att det \u00e4r troligt att de kommer att leda till framtida  ekonomiska f\u00f6rdelar och kostnaderna kan m\u00e4tas p\u00e5 ett tillf\u00f6rlitligt s\u00e4tt. Generellt g\u00e4ller att aktivering av l\u00e5nekostnader begr\u00e4nsas till tillg\u00e5ngar som tar betydande tid i anspr\u00e5k f\u00f6r f\u00e4rdigst\u00e4llande, vilket f\u00f6r koncernens del inneb\u00e4r att aktiveringen i f\u00f6rsta hand omfattar upp f\u00f6rande av oms\u00e4ttningsfastigheter och fastigheter f\u00f6r den egna verksamheten (anl\u00e4ggningsfastigheter). Aktivering sker n\u00e4r utgifter som ing\u00e5r i anskaffningsv\u00e4rdet uppkommit och aktiviteter f\u00f6r att f\u00e4rdigst\u00e4lla byggnaden  p\u00e5b\u00f6rjats. Aktiveringen upph\u00f6r n\u00e4r byggnaden \u00e4r f\u00e4rdigst\u00e4lld. L\u00e5nekostnader under tid n\u00e4r arbetet med att f\u00e4rdigst\u00e4lla byggnaden \u00e4r avbrutet under l\u00e4ngre tid aktiveras ej. Om s\u00e4rskild upp l\u00e5ning har skett f\u00f6r projektet anv\u00e4nds den  faktiska l\u00e5nekostnaden. I andra fall ber\u00e4knas  l\u00e5nekostnaden utifr\u00e5n koncernens uppl\u00e5ningskostnad . ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-342": {
   "value": "IAS 23 L\u00e5nekostnader Aktivering av l\u00e5nekostnader sker under f\u00f6ruts\u00e4ttningen att det \u00e4r troligt att de kommer att leda till framtida  ekonomiska f\u00f6rdelar och kostnaderna kan m\u00e4tas p\u00e5 ett tillf\u00f6rlitligt s\u00e4tt. Generellt g\u00e4ller att aktivering av l\u00e5nekostnader begr\u00e4nsas till tillg\u00e5ngar som tar betydande tid i anspr\u00e5k f\u00f6r f\u00e4rdigst\u00e4llande, vilket f\u00f6r koncernens del inneb\u00e4r att aktiveringen i f\u00f6rsta hand omfattar upp f\u00f6rande av oms\u00e4ttningsfastigheter och fastigheter f\u00f6r den egna verksamheten (anl\u00e4ggningsfastigheter). Aktivering sker n\u00e4r utgifter som ing\u00e5r i anskaffningsv\u00e4rdet uppkommit och aktiviteter f\u00f6r att f\u00e4rdigst\u00e4lla byggnaden  p\u00e5b\u00f6rjats. Aktiveringen upph\u00f6r n\u00e4r byggnaden \u00e4r f\u00e4rdigst\u00e4lld. L\u00e5nekostnader under tid n\u00e4r arbetet med att f\u00e4rdigst\u00e4lla byggnaden \u00e4r avbrutet under l\u00e4ngre tid aktiveras ej. Om s\u00e4rskild upp l\u00e5ning har skett f\u00f6r projektet anv\u00e4nds den  faktiska l\u00e5nekostnaden. I andra fall ber\u00e4knas  l\u00e5nekostnaden utifr\u00e5n koncernens uppl\u00e5ningskostnad ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-343": {
   "value": "IAS 23 L\u00e5nekostnader Aktivering av l\u00e5nekostnader sker under f\u00f6ruts\u00e4ttningen att det \u00e4r troligt att de kommer att leda till framtida  ekonomiska f\u00f6rdelar och kostnaderna kan m\u00e4tas p\u00e5 ett tillf\u00f6rlitligt s\u00e4tt. Generellt g\u00e4ller att aktivering av l\u00e5nekostnader begr\u00e4nsas till tillg\u00e5ngar som tar betydande tid i anspr\u00e5k f\u00f6r f\u00e4rdigst\u00e4llande, vilket f\u00f6r koncernens del inneb\u00e4r att aktiveringen i f\u00f6rsta hand omfattar upp f\u00f6rande av oms\u00e4ttningsfastigheter och fastigheter f\u00f6r den egna verksamheten (anl\u00e4ggningsfastigheter). Aktivering sker n\u00e4r utgifter som ing\u00e5r i anskaffningsv\u00e4rdet uppkommit och aktiviteter f\u00f6r att f\u00e4rdigst\u00e4lla byggnaden  p\u00e5b\u00f6rjats. Aktiveringen upph\u00f6r n\u00e4r byggnaden \u00e4r f\u00e4rdigst\u00e4lld. L\u00e5nekostnader under tid n\u00e4r arbetet med att f\u00e4rdigst\u00e4lla byggnaden \u00e4r avbrutet under l\u00e4ngre tid aktiveras ej. Om s\u00e4rskild upp l\u00e5ning har skett f\u00f6r projektet anv\u00e4nds den  faktiska l\u00e5nekostnaden. I andra fall ber\u00e4knas  l\u00e5nekostnaden utifr\u00e5n koncernens uppl\u00e5ningskostnad ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-344": {
   "value": "IAS 12 Inkomstskatter Inkomstskatter utg\u00f6rs av aktuell skatt och uppskjuten skatt. Inkomstskatter redovisas i resultatr\u00e4kningen utom d\u00e5 underliggande transaktion redovisas bland \u00f6vrigt totalresultat varvid tillh\u00f6rande skatteeffekt ocks\u00e5 redovisas d\u00e4r. Aktuell skatt \u00e4r skatt som skall betalas eller erh\u00e5llas avseende aktuellt \u00e5r, med till\u00e4mpning av de skattesatser som \u00e4r beslutade eller i praktiken beslutade per balans- dagen, hit h\u00f6r \u00e4ven justering av aktuell skatt h\u00e4nf\u00f6rlig till tidigare perioder. Uppskjuten skatt ber\u00e4knas enligt balansr\u00e4kningsmetoden med utg\u00e5ngspunkt i tempor\u00e4ra skillnader mellan redo- visade och skattem\u00e4ssiga v\u00e4rden p\u00e5 tillg\u00e5ngar och skulder. Beloppen ber\u00e4knas efter hur de tempor\u00e4ra skillnaderna f\u00f6rv\u00e4ntas bli utj\u00e4mnade och med till\u00e4mpning av de skatte- satser och skatteregler som \u00e4r beslutade eller aviserade per balansdagen. F\u00f6ljande tempor\u00e4ra skillnader beaktas inte; f\u00f6r tempor\u00e4r skillnad som uppkommit vid f\u00f6rsta redo- visningen av goodwill, f\u00f6rsta redovisningen av tillg\u00e5ngar och skulder som inte \u00e4r r\u00f6relsef\u00f6rv\u00e4rv och vid tidpunkten f\u00f6r transaktionen inte p\u00e5verkar vare sig redovisat eller skattepliktigt resultat, vidare beaktas inte heller tempor\u00e4ra skillnader h\u00e4nf\u00f6rliga till andelar i dotter- och intressef\u00f6re- tag som inte f\u00f6rv\u00e4ntas bli \u00e5terf\u00f6rda inom \u00f6versk\u00e5dlig tid. Kvittning av uppskjutna skattefordringar mot uppskjutna skatteskulder sker n\u00e4r det finns r\u00e4tt att utj\u00e4mna aktuella skatter mellan f\u00f6retagen. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-345": {
   "value": "Uppskjuten skatt ber\u00e4knas enligt balansr\u00e4kningsmetoden med utg\u00e5ngspunkt i tempor\u00e4ra skillnader mellan redo- visade och skattem\u00e4ssiga v\u00e4rden p\u00e5 tillg\u00e5ngar och skulder. Beloppen ber\u00e4knas efter hur de tempor\u00e4ra skillnaderna f\u00f6rv\u00e4ntas bli utj\u00e4mnade och med till\u00e4mpning av de skatte- satser och skatteregler som \u00e4r beslutade eller aviserade per balansdagen. F\u00f6ljande tempor\u00e4ra skillnader beaktas inte; f\u00f6r tempor\u00e4r skillnad som uppkommit vid f\u00f6rsta redo- visningen av goodwill, f\u00f6rsta redovisningen av tillg\u00e5ngar och skulder som inte \u00e4r r\u00f6relsef\u00f6rv\u00e4rv och vid tidpunkten f\u00f6r transaktionen inte p\u00e5verkar vare sig redovisat eller skattepliktigt resultat, vidare beaktas inte heller tempor\u00e4ra skillnader h\u00e4nf\u00f6rliga till andelar i dotter- och intressef\u00f6re- tag som inte f\u00f6rv\u00e4ntas bli \u00e5terf\u00f6rda inom \u00f6versk\u00e5dlig tid. Kvittning av uppskjutna skattefordringar mot uppskjutna skatteskulder sker n\u00e4r det finns r\u00e4tt att utj\u00e4mna aktuella skatter mellan f\u00f6retagen",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-346": {
   "value": "IAS 2 Varulager F\u00f6rutom sedvanligt varulager omfattas koncernens oms\u00e4ttningsfastigheter av denna redovisningsstandard. S\u00e5v\u00e4l oms\u00e4ttningsfastigheter som lager av varor v\u00e4rde- ras post f\u00f6r post enligt l\u00e4gsta v\u00e4rdets princip, som inne- b\u00e4r att en fastighet eller varupost tas upp till det l\u00e4gsta av anskaffningskostnaden och nettof\u00f6rs\u00e4ljningsv\u00e4rdet. Nettof\u00f6rs\u00e4ljningsv\u00e4rdet \u00e4r det uppskattade f\u00f6rs\u00e4ljnings- priset i den l\u00f6pande verksamheten, efter avdrag f\u00f6r upp- skattade kostnader f\u00f6r f\u00e4rdigst\u00e4llande och f\u00f6r att \u00e5stad- komma en f\u00f6rs\u00e4ljning . Anskaffningsv\u00e4rdet f\u00f6r varulager, d\u00e5 v\u00e4rdering post f\u00f6r post ej kan till\u00e4mpas, ber\u00e4knas genom till\u00e4mpning av f\u00f6rst in, f\u00f6rst ut-metoden (FIFU) och inkluderar utgifter som uppkommit vid f\u00f6rv\u00e4rvet av lagertillg\u00e5ngarna och transport av dem till deras nuvarande plats och skick.  F\u00f6r tillverkade varor inkluderar anskaffningsv\u00e4rdet en rimlig andel av indirekta kostnader baserad p\u00e5 normalt kapacitetsutnyttjande. \u00c4nnu ej inbyggt material p\u00e5 bygg- arbetsplatser redovisas inte som lager utan redovisas som projektkostnader. Med undantag f\u00f6r fastigheter som anv\u00e4nds i den egna r\u00f6relsen redovisas koncernens fastighetsinnehav som oms\u00e4ttningstillg\u00e5ngar, d\u00e5 innehavet innefattas i  koncernens verksamhetscykel. Verksamhetscykeln f\u00f6r oms\u00e4ttningsfastigheter uppg\u00e5r till cirka 3\u20135 \u00e5r.  F\u00f6rv\u00e4rv av fastighet bokas i sin helhet upp f\u00f6rst n\u00e4r den juridiska \u00e4gande r\u00e4tten \u00f6verf\u00f6rs vilket normalt sker vid till- tr\u00e4det. Fastighetsf\u00f6rv\u00e4rv genom k\u00f6p av fastighets\u00e4gande f\u00f6retag redovisas n\u00e4r aktierna tilltr\u00e4tts av Skanska. Oms\u00e4ttningsfastigheterna delas upp p\u00e5 Kommersiell  fastighetsutveckling och Bostadsutveckling. Uppdelning sker ocks\u00e5 mellan Exploateringsfastigheter, Fastigheter under uppf\u00f6rande och F\u00e4rdigst\u00e4llda fastigheter. I not 22 l\u00e4mnas information om dessa fastigheter. Fastigheter, s\u00e5v\u00e4l f\u00e4rdigst\u00e4llda som under uppf\u00f6rande, \u00e4r f\u00f6re nedskrivningar v\u00e4rderade till direkt nedlagda kost- nader, sk\u00e4lig andel av indirekta kostnader samt r\u00e4nte- kostnader under byggtiden. Information om marknads- v\u00e4rdering av fastigheter finns i not 44. Uppgifter om sedvanligt lager av varor finns i not 23",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-347": {
   "value": "IAS 37 Avs\u00e4ttningar, eventualf\u00f6rpliktelser och eventualtillg\u00e5ngar Avs\u00e4ttningar En avs\u00e4ttning redovisas n\u00e4r koncernen har en legal eller informell f\u00f6rpliktelse som en f\u00f6ljd av en intr\u00e4ffad h\u00e4ndelse, och det \u00e4r troligt att ett utfl\u00f6de av ekonomiska resurser kommer att kr\u00e4vas f\u00f6r att reglera f\u00f6rpliktelsen samt en  tillf\u00f6rlitlig uppskattning av beloppet kan g\u00f6ras. Avs\u00e4ttning g\u00f6rs f\u00f6r framtida kostnader p\u00e5 grund av garanti \u00e5taganden enligt entreprenadkontrakt, som inne- b\u00e4r skyldighet f\u00f6r entrepren\u00f6ren att \u00e5tg\u00e4rda fel och brister som uppt\u00e4cks inom en viss tid efter att entreprenaden \u00f6verl\u00e4mnats till best\u00e4llaren. S\u00e5dana \u00e5taganden kan \u00e4ven f\u00f6religga enligt lag. F\u00f6rlustkontrakt redovisas som en avs\u00e4ttning f\u00f6r ej upp- arbetad del. Avs\u00e4ttning sker f\u00f6r tvister avseende avslutade projekt om det bed\u00f6ms som troligt att tvisten kommer att medf\u00f6ra ett utfl\u00f6de av resurser fr\u00e5n koncernen. Avs\u00e4ttning f\u00f6r omstruktureringskostnader redovisas n\u00e4r en detaljerad omstruktureringsplan har fastst\u00e4llts och omstruktureringen antingen har p\u00e5b\u00f6rjats eller annonse- rats offentligt. Vid kapitalandelsredovisning av andelar i joint ventures och intressef\u00f6retag sker avs\u00e4ttning n\u00e4r f\u00f6rlust \u00f6verstiger redovisat v\u00e4rde p\u00e5 andelen och koncernen har \u00e5taganden att tillskjuta medel. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-348": {
   "value": "Avs\u00e4ttning f\u00f6r omstruktureringskostnader redovisas n\u00e4r en detaljerad omstruktureringsplan har fastst\u00e4llts och omstruktureringen antingen har p\u00e5b\u00f6rjats eller annonse- rats offentligt. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-349": {
   "value": "Avs\u00e4ttning f\u00f6r omstruktureringskostnader redovisas n\u00e4r en detaljerad omstruktureringsplan har fastst\u00e4llts och omstruktureringen antingen har p\u00e5b\u00f6rjats eller annonse- rats offentligt. IAS 19 Ers\u00e4ttningar till anst\u00e4llda I redovisningsstandarden g\u00f6rs \u00e5tskillnad mellan avgiftsbest\u00e4mda pensionsplaner och f\u00f6rm\u00e5nsbest\u00e4mda pensionsplaner. Avgiftsbest\u00e4mda pensionsplaner  definieras som planer d\u00e4r f\u00f6retaget betalar fastst\u00e4llda avgifter till en separat juridisk enhet och inte har n\u00e5gon  f\u00f6rpliktelse att betala ytterligare avgifter \u00e4ven om den juridiska  enheten inte har tillr\u00e4ckliga tillg\u00e5ngar f\u00f6r att betala de  ers\u00e4ttningar till anst\u00e4llda, som h\u00e4nf\u00f6r sig till tj\u00e4nstg\u00f6ring fram till balansdagen. Andra pensionsplaner \u00e4r f\u00f6rm\u00e5nsbest\u00e4mda. Ber\u00e4kningen enligt IAS 19 av f\u00f6r- m\u00e5nsbaserade pensionsplaner sker p\u00e5 ett s\u00e4tt som ofta avviker fr\u00e5n lokala regler i respektive land. F\u00f6rpliktelserna och kostnaderna skall ber\u00e4knas enligt den s\u00e5 kallade \u201dprojected unit credit method\u201d. Syftet \u00e4r att de f\u00f6rv\u00e4ntade framtida pensionsutbetalningarna skall kostnadsf\u00f6ras p\u00e5 ett s\u00e4tt som ger j\u00e4mnare kostnader \u00f6ver den anst\u00e4lldes anst\u00e4llningstid. Aktuariella antaganden om diskonteringsr\u00e4nta, l\u00f6ne\u00f6kningar, inflation och livsl\u00e4ngd beaktas i ber\u00e4kningen. Pensionsf\u00f6rpliktelser betr\u00e4ffande ers\u00e4ttningar efter avslutad anst\u00e4llning diskonteras till nuv\u00e4rde. Diskonteringen ber\u00e4knas f\u00f6r samtliga tre l\u00e4nder d\u00e4r Skanska har f\u00f6rm\u00e5nsbaserade pensionsplaner med en r\u00e4ntesats som baseras p\u00e5 f\u00f6rstklassiga f\u00f6retagsobligationer, inklusive bostadsobligationer, med en l\u00f6ptid som  motsvarar pensionsf\u00f6rpliktelserna. F\u00f6rvaltningstillg\u00e5ngar i pensionsstiftelser v\u00e4rderas till verkligt v\u00e4rde p\u00e5 balansdagen. Nuv\u00e4rdet f\u00f6r pensions- f\u00f6rpliktelserna nettoredovisas i rapport \u00f6ver finansiell st\u00e4llning mot verkligt v\u00e4rde p\u00e5 f\u00f6rvaltningstillg\u00e5ngarna. Den i resultatr\u00e4kningen redovisade pensionskostnaden och avkastningen p\u00e5 f\u00f6rvaltningstillg\u00e5ngar avser den vid \u00e5rets b\u00f6rjan ber\u00e4knade pensions kostnaden och avkastningen. F\u00f6rvaltningstillg\u00e5ngarnas avkastning ber\u00e4knas med samma r\u00e4ntesats som anv\u00e4nds vid diskon- tering av pensionsf\u00f6rpliktelserna. Avvikelser mot faktisk pensionskostnad och verklig avkastning samt effekter av \u00e4ndrade antaganden utg\u00f6r omv\u00e4rderingar vilka redovisas i \u00f6vrigt totalresultat. Om villkoren f\u00f6r en f\u00f6rm\u00e5nsbest\u00e4md plan \u00e4ndras v\u00e4sent- ligt eller antalet anst\u00e4llda som omfattas av en plan mins- kas v\u00e4sentligt intr\u00e4ffar en reducering. F\u00f6rpliktelserna r\u00e4knas om enligt de nya f\u00f6ruts\u00e4ttningarna. Effekten av reduceringen redovisas i resultatr\u00e4kningen. N\u00e4r det finns en skillnad mellan hur  pensionskostnaden fastst\u00e4lls i juridisk person och koncern redovisas en avs\u00e4ttning eller fordran avseende skillnaden f\u00f6r s\u00e5dana skatter och sociala avgifter f\u00f6r vilka f\u00f6retagets pensions- kostnader utg\u00f6r underlag. Avs\u00e4ttningen eller fordran nuv\u00e4rdesber\u00e4knas ej eftersom den baseras p\u00e5 ett under- lag som \u00e4r nuv\u00e4rdesber\u00e4knat. Uppskjutna skatter och sociala avgifter p\u00e5 omv\u00e4rderingar redovisas bland \u00f6vrigt totalresultat. F\u00f6rpliktelser avseende avgifter till avgiftsbest\u00e4mda  planer redovisas som kostnad i resultatr\u00e4kningen n\u00e4r de uppst\u00e5r ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-350": {
   "value": "Eventualf\u00f6rpliktelser Eventualf\u00f6rpliktelser \u00e4r m\u00f6jliga \u00e5taganden som h\u00e4rr\u00f6r fr\u00e5n intr\u00e4ffade h\u00e4ndelser och vars f\u00f6rekomst bekr\u00e4ftas endast av att en eller flera framtida h\u00e4ndelser, som inte helt ligger inom f\u00f6retagets kontroll, intr\u00e4ffar eller uteblir. Som eventualf\u00f6rpliktelse redovisas ocks\u00e5 \u00e5taganden som h\u00e4rr\u00f6r fr\u00e5n intr\u00e4ffade h\u00e4ndelser, men som inte redovisas som skuld p\u00e5 grund av att det inte \u00e4r troligt att ett utfl\u00f6de av resurser kommer att kr\u00e4vas f\u00f6r att reglera \u00e5tagandet eller storleken p\u00e5 \u00e5tagandet inte kan ber\u00e4knas med till- r\u00e4cklig tillf\u00f6rlitlighet. Fullg\u00f6randegarantier medtas beloppsm\u00e4ssigt tills entre- prenaden \u00f6verl\u00e4mnats till best\u00e4llaren, vilket normalt sker vid godk\u00e4nd slutbesiktning. Om garantin t\u00e4cker hela eller st\u00f6rre delen av kontraktssumman ber\u00e4knas beloppet f\u00f6r eventualf\u00f6rpliktelsen till kontraktssumman med avdrag f\u00f6r v\u00e4rdet av utf\u00f6rd del. I de fall garantin endast t\u00e4cker en mindre del av kontraktssumman upptas garantibelop- pet till of\u00f6r\u00e4ndrat belopp fram till dess att entreprenaden \u00f6verl\u00e4mnats till best\u00e4llaren. Garantibeloppet  reduceras inte genom kvittning mot \u00e4nnu ej erh\u00e5llen ers\u00e4ttning fr\u00e5n best\u00e4llaren. Likaledes beaktas ej heller garantier som erh\u00e5llits fr\u00e5n underentrepren\u00f6rer och materialleverant\u00f6rer. Erh\u00e5llna motgarantier som avser utomst\u00e5ende konsortie- medlemmars andel av solidariskt ansvar \u00e4r ej beaktade. Skattem\u00e5l, domstols- och skiljef\u00f6rfarande medtas ej i beloppen f\u00f6r eventualf\u00f6rpliktelser. Ist\u00e4llet l\u00e4mnas s\u00e4rskild beskrivning. I samband med entreprenader l\u00e4mnas ofta s\u00e4kerhet i form av garanti fr\u00e5n bank eller f\u00f6rs\u00e4kringsinstitut f\u00f6r full- g\u00f6randet. Utf\u00e4rdaren av garantin erh\u00e5ller i sin tur normalt en motf\u00f6rbindelse fr\u00e5n entreprenadf\u00f6retaget eller annat koncernf\u00f6retag. S\u00e5dana motf\u00f6rbindelser som avser egna entreprenader redovisas inte som  eventualf\u00f6rpliktelser d\u00e5 de inte inneb\u00e4r n\u00e5got ut\u00f6kat ansvar j\u00e4mf\u00f6rt med entreprenad\u00e5tagandet. I not 33 l\u00e4mnas information om eventualf\u00f6rpliktelser. Eventualtillg\u00e5ngar Eventualtillg\u00e5ngar \u00e4r m\u00f6jliga tillg\u00e5ngar som h\u00e4rr\u00f6r fr\u00e5n intr\u00e4ffade h\u00e4ndelser och vars f\u00f6rekomst bekr\u00e4ftas endast av att en eller flera os\u00e4kra h\u00e4ndelser, som inte helt ligger inom f\u00f6retagets kontroll, intr\u00e4ffar eller uteblir. Inom koncernens byggverksamhet \u00e4r det inte ovanligt att det uppst\u00e5r krav p\u00e5 tillkommande ers\u00e4ttning fr\u00e5n best\u00e4l- laren. Om r\u00e4tten till tillkommande ers\u00e4ttning bekr\u00e4ftas p\u00e5verkar detta v\u00e4rderingen av projektet vid redovisning enligt IFRS 15. Betr\u00e4ffande krav som \u00e4nnu inte bekr\u00e4ftats \u00e4r det inte praktiskt m\u00f6jligt att l\u00e4mna information om dessa, s\u00e5vida det inte f\u00f6religger ett enskilt krav av v\u00e4sentlig   be tydelse f\u00f6r koncernen",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-351": {
   "value": "I samband med entreprenader l\u00e4mnas ofta s\u00e4kerhet i form av garanti fr\u00e5n bank eller f\u00f6rs\u00e4kringsinstitut f\u00f6r full- g\u00f6randet. Utf\u00e4rdaren av garantin erh\u00e5ller i sin tur normalt en motf\u00f6rbindelse fr\u00e5n entreprenadf\u00f6retaget eller annat koncernf\u00f6retag. S\u00e5dana motf\u00f6rbindelser som avser egna entreprenader redovisas inte som  eventualf\u00f6rpliktelser d\u00e5 de inte inneb\u00e4r n\u00e5got ut\u00f6kat ansvar j\u00e4mf\u00f6rt med entreprenad\u00e5tagandet",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-352": {
   "value": "St\u00e4llda s\u00e4kerheter Andelar i joint ventures inom verksamhetsgrenen OPS- portf\u00f6ljen redovisas som st\u00e4llda s\u00e4kerheter n\u00e4r andelarna i projektbolaget, vilka kan vara direkt\u00e4gda av Skanska eller \u00e4gda via mellanliggande holdingbolag, l\u00e4mnats som s\u00e4kerhet f\u00f6r l\u00e5n fr\u00e5n banker eller andra l\u00e5ngivare \u00e4n del\u00e4garna. I not 33 l\u00e4mnas information om st\u00e4llda s\u00e4kerheter. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCollateralExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-353": {
   "value": "IFRS 2 Aktierelaterade ers\u00e4ttningar Aktiesparprogrammen Seop 4 och Seop 5 redovisas som aktierelaterade ers\u00e4ttningar som regleras med eget- kapitalinstrument i enlighet med IFRS 2. Detta inneb\u00e4r att det verkliga v\u00e4rdet ber\u00e4knas p\u00e5 marknadsv\u00e4rdet vid investeringstillf\u00e4llet (som \u00e4r detsamma som tilldelnings- tillf\u00e4llet enligt standarden) och utifr\u00e5n bed\u00f6md m\u00e5lupp- fyllelse. V\u00e4rdet f\u00f6rdelas \u00f6ver respektive intj\u00e4nandeperiod. N\u00e5gon omv\u00e4rdering efter att det verkliga v\u00e4rdet fastst\u00e4llts sker ej sedan under resterande intj\u00e4nandeperiod f\u00f6rutom f\u00f6r f\u00f6r\u00e4ndringar av antalet aktier p\u00e5 grund av att  villkoret om fortsatt anst\u00e4llning under intj\u00e4nandeperioden ej l\u00e4ngre uppfylls. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-354": {
   "value": "I AS 7 Kassafl\u00f6desanalys Vid uppr\u00e4ttandet av kassafl\u00f6desanalysen till\u00e4mpas den indirekta metoden enligt redovisningsstandarden. F\u00f6rutom kassa- och bankfl\u00f6den g\u00e4ller att till likvida medel h\u00e4nf\u00f6rs kortfristiga placeringar, vilkas omvandlande till bankmedel kan ske till ett i huvudsak i f\u00f6rv\u00e4g k\u00e4nt belopp. Som likvida medel anses kortfristiga placeringar med en kortare l\u00f6ptid vid anskaffningstidpunkten \u00e4n tre m\u00e5nader. Likvida medel som \u00e4r belagda med restriktioner redovisas antingen som kortfristiga fordringar eller som l\u00e5ngfristiga fordringar. F\u00f6rutom kassafl\u00f6desanalys enligt standarden visas i f\u00f6rvaltningsber\u00e4ttelsen en operativ kassafl\u00f6desanalys, som inte \u00f6verensst\u00e4mmer med den i standarden angivna uppst\u00e4llningen. Den operativa kassafl\u00f6desanalysen \u00e4r uppr\u00e4ttad utifr\u00e5n den verksamhet som de olika verksam- hetsgrenarna bedriver.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-355": {
   "value": "Likvida medel som \u00e4r belagda med restriktioner redovisas antingen som kortfristiga fordringar eller som l\u00e5ngfristiga fordringar. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-356": {
   "value": "IAS 33 Resultat per aktie Resultat per aktie redovisas i anslutning till koncernens resultatr\u00e4kning och erh\u00e5lls genom att den del av \u00e5rets resultat som \u00e4r h\u00e4nf\u00f6rligt till moderbolagets aktie\u00e4gare divideras med genomsnittligt antal utest\u00e5ende aktier under perioden. F\u00f6r aktiesparprogrammen Seop 4 och Seop 5 ber\u00e4knas utsp\u00e4dningseffekten genom att potentiella stamaktier l\u00e4ggs till antalet stamaktier f\u00f6re utsp\u00e4dning. Ber\u00e4kningen av potentiella stamaktier sker i tv\u00e5 steg. F\u00f6rst sker en bed\u00f6mning av antalet aktier som kan komma utges n\u00e4r uppst\u00e4llda m\u00e5l uppfyllts. Fastst\u00e4llelse av antalet aktier f\u00f6r respektive \u00e5r, som programmen g\u00e4ller, sker sedan \u00e5ret efter med f\u00f6rbeh\u00e5ll f\u00f6r att villkoret om fortsatt anst\u00e4llning uppfylls. I n\u00e4sta steg reduceras antalet potentiella sta- maktier med v\u00e4rdet av den motprestation som Skanska f\u00f6rv\u00e4ntas erh\u00e5lla, dividerad med genomsnittlig b\u00f6rskurs under perioden.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-357": {
   "value": "IAS 24 Upplysningar om n\u00e4rst\u00e5ende Enligt redovisningsstandarden skall information  l\u00e4mnas om transaktioner och avtal med n\u00e4rst\u00e5ende f\u00f6retag och fysiska personer. I koncernredovisningen faller koncern- interna transaktioner utanf\u00f6r redovisningskravet. I noterna 36, 37 och 39 l\u00e4mnas upplysningar enligt redo- visningsstandarden. Betr\u00e4ffande moderbolaget l\u00e4mnas informationen i noterna 62 och 63",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-358": {
   "value": "IAS 40 F\u00f6rvaltningsfastigheter F\u00f6rvaltningsfastigheter \u00e4r fastigheter som innehas f\u00f6r att generera hyres int\u00e4kter och v\u00e4rdestegring. F\u00f6rvaltningsfastigheter redovisas till verkligt v\u00e4rde, d\u00e4r IFRS 13, Niv\u00e5 3 i verkligt v\u00e4rde-hierarkin till\u00e4mpas. En intern v\u00e4rdering utf\u00f6rs f\u00f6r varje fastighet vid kvartals-  respektive \u00e5rsbokslut. En extern v\u00e4rdering utf\u00f6rs  \u00e5rligen av varje fastighet i samarbete med oberoende extern v\u00e4rderare. Verkligt v\u00e4rde ber\u00e4knas med hj\u00e4lp av en avkastningsbaserad v\u00e4rderingsmetod grundat p\u00e5 kassafl\u00f6de analyser. Kalkylperioden uppg\u00e5r till minst 10 \u00e5r. Orealiserade och realiserade v\u00e4rdef\u00f6r\u00e4ndringar redovisas netto p\u00e5 en egen rad i resultatr\u00e4kningen. En tidigare oms\u00e4ttningsfastighet eller fastighet som anv\u00e4nds i den egna r\u00f6relsen omklassificeras till f\u00f6rvalt- ningsfastighet n\u00e4r fastighetens anv\u00e4ndningsomr\u00e5de har \u00e4ndrats. N\u00e4r en oms\u00e4ttningsfastighet eller fastighet som anv\u00e4nds i den egna r\u00f6relsen omklassificeras till f\u00f6rvalt- ningsfastighet redovisas skillnaden mellan fastighetens verkliga v\u00e4rde vid \u00f6verl\u00e5telsedagen och dess tidigare redovisade v\u00e4rde i resultatr\u00e4kningen. En fastighet kan klassificeras som f\u00f6rvaltningsfastighet \u00e4ven om Skanska hyr en del av ytan. Skanskas del ska d\u00e5 utg\u00f6ra en icke v\u00e4sentlig andel av fastighetens totala yta. I annat fall ska fastigheten klassificeras som oms\u00e4ttnings- fastighet eller fastighet som anv\u00e4nds i den egna r\u00f6relsen. F\u00f6r en \u00f6verf\u00f6ring fr\u00e5n f\u00f6rvaltningsfastighet till oms\u00e4tt- nings fastighet eller fastighet som anv\u00e4nds i den egna  r\u00f6relsen \u00e4r den bed\u00f6mda kostnaden f\u00f6r efterf\u00f6ljande  redovisning det verkliga v\u00e4rdet vid tidpunkten f\u00f6r \u00e4ndrat anv\u00e4ndningsomr\u00e5de. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-359": {
   "value": "F\u00f6rvaltningsfastigheter redovisas till verkligt v\u00e4rde, d\u00e4r IFRS 13, Niv\u00e5 3 i verkligt v\u00e4rde-hierarkin till\u00e4mpas. En intern v\u00e4rdering utf\u00f6rs f\u00f6r varje fastighet vid kvartals-  respektive \u00e5rsbokslut. En extern v\u00e4rdering utf\u00f6rs  \u00e5rligen av varje fastighet i samarbete med oberoende extern v\u00e4rderare. Verkligt v\u00e4rde ber\u00e4knas med hj\u00e4lp av en avkastningsbaserad v\u00e4rderingsmetod grundat p\u00e5 kassafl\u00f6de analyser. Kalkylperioden uppg\u00e5r till minst 10 \u00e5r. Orealiserade och realiserade v\u00e4rdef\u00f6r\u00e4ndringar redovisas netto p\u00e5 en egen rad i resultatr\u00e4kningen. En finansiell tillg\u00e5ng v\u00e4rderas till verkligt v\u00e4rde via \u00f6vrigt totalresultat om tillg\u00e5ngen innehas enligt en aff\u00e4rsmodell vars m\u00e5l kan uppn\u00e5s b\u00e5de genom att samla in avtals- enliga kassafl\u00f6den och s\u00e4lja finansiella tillg\u00e5ngar samt att kassafl\u00f6dena endast \u00e4r betalningar av kapitalbelopp och r\u00e4nta p\u00e5 det utest\u00e5ende kapitalbeloppet. En finansiell till- g\u00e5ng v\u00e4rderas till verkligt v\u00e4rde via resultatet om den inte v\u00e4rderas till upplupet anskaffningsv\u00e4rde eller till verkligt v\u00e4rde via \u00f6vrigt totalresultat. finansiella skulder v\u00e4rderade till verkligt v\u00e4rde via  resultatet (s\u00e5dana skulder, inklusive derivat som \u00e4r  skulder, ska d\u00e4refter v\u00e4rderas till verkligt v\u00e4rde),",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-360": {
   "value": "IFRS 8 R\u00f6relsesegment Enligt denna standard \u00e4r ett r\u00f6relsesegment en del i  koncernen som bedriver aff\u00e4rsverksamhet, vars r\u00f6relse   - r esultat regelbundet granskas av koncernens h\u00f6gste  verkst\u00e4llande beslutsfattare och om vilket det finns fri- st\u00e5ende finansiell information. Skanskas r\u00f6relsesegment utg\u00f6rs av  verksamhetsgrenarna Byggverksamhet, Bostadsutveckling, Kommersiell fastig- hetsutveckling och F\u00f6rvaltningsfastigheter. Koncernledningen, Group Leadership Team, \u00e4r koncernens h\u00f6gste verk st\u00e4llande beslutsfattare. Principen f\u00f6r segmentsredovisning i resultatr\u00e4kningen av Bostadsutveckling och Kommersiell fastighetsutveckling skiljer sig fr\u00e5n IFRS p\u00e5 tv\u00e5 punkter. I segmentsredovis- ningen redovisas f\u00f6rs\u00e4ljningsresultatet vid tidpunkten f\u00f6r tecknande av bindande f\u00f6rs\u00e4ljningsavtal mellan k\u00f6pare och s\u00e4ljare. Avtalen kan inneh\u00e5lla klausuler som g\u00f6r att k\u00f6paren i vissa situationer kan fr\u00e5ntr\u00e4da avtalet under byggnationen, i de flesta fall mot ers\u00e4ttning. \u00d6ver tid bed\u00f6ms risk f\u00f6r fr\u00e5ntr\u00e4dande vara l\u00e5g. I segmentsredovis- ningen redovisas joint ventures inom Bostadsutveckling proportionerligt rad f\u00f6r rad. Det medf\u00f6r att int\u00e4kter som Byggverksamheten har mot joint ventures inom Bostads- utvecklingsverksamheten elimineras i segmentsredo- visningen. I not 4 redovisas avst\u00e4mning mellan segments- redovisning och resultat  r\u00e4kning enligt IFRS. I not 4 l\u00e4mnas information om r\u00f6relsesegment. Den finansiella rapportering som sker till koncernledningen \u00e4r inriktad mot de omr\u00e5den f\u00f6r vilka respektive r\u00f6relseseg- ment har det operativa ansvaret, n\u00e4mligen r\u00f6relse resultat i resultatr\u00e4kningen och sysselsatt kapital. F\u00f6r  respektive r\u00f6relsesegment redovisas d\u00e4rf\u00f6r i noten externa och interna int\u00e4kter, kostnader f\u00f6r produktion och  f\u00f6rvaltning, f\u00f6rs\u00e4ljnings- och administrationskostnader samt syssel- satt kapital. Med sysselsatt kapital avses totala  tillg\u00e5ngar med avdrag f\u00f6r skattefordringar och fordringar p\u00e5 internbanken minus icke r\u00e4nteb\u00e4rande skulder exklusive skatteskulder. F\u00f6r segmenten Bostadsutveckling och Kommersiell fastighetsutveckling g\u00e4ller dessutom att kapitaliserade r\u00e4nteutgifter avg\u00e5r fr\u00e5n totala tillg\u00e5ngar vid ber\u00e4kningen av sysselsatt kapital. F\u00f6rv\u00e4rvsgodwill har h\u00e4nf\u00f6rts till det r\u00f6relsesegment som den avser. Vid transaktioner mellan r\u00f6relsesegmenten sker pris- s\u00e4ttningen p\u00e5 marknadsm\u00e4ssiga villkor. Vissa delar av koncernen tillh\u00f6r inte n\u00e5got r\u00f6relse- segment. Dessa delar redovisas i not 4 under rubriken Centralt och Elimineringar. I r\u00f6relsesegmentens  resultat ing\u00e5r \u00e4ven internvinster varf\u00f6r eliminering av dessa sker vid avst\u00e4mning mot koncernens resultatr\u00e4kning och  rapport \u00f6ver finansiell st\u00e4llning.   Ut\u00f6ver information om r\u00f6relsesegment l\u00e4mnas i not 4 \u00e4ven uppgifter f\u00f6r hela koncernen om externa int\u00e4kter och vissa tillg\u00e5ngar f\u00f6rdelade p\u00e5 l\u00e4nder som har mer \u00e4n tio procent av koncernens totala poster. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-361": {
   "value": "IAS 32 Finansiella instrument: Klassificering Kvittning av finansiella tillg\u00e5ngar och finansiella  skulder sker n\u00e4r legal r\u00e4tt att kvitta posterna mot varandra f\u00f6re- ligger samt avsikt finns att reglera posterna med ett nettobelopp eller avyttra tillg\u00e5ngen och reglera skulden samtidigt. F\u00f6rutbetalda int\u00e4kter och kostnader \u00e4r inte finansiella instrument. Upplupna int\u00e4kter och kostnader som \u00e4r relaterade till r\u00f6relsen redovisas inte som finansiella instrument. S\u00e5ledes r\u00e4knas inte avtalstillg\u00e5ngar eller avtalsskulder som finansiella instrument. F\u00f6rpliktelser f\u00f6r ers\u00e4ttningsplaner till anst\u00e4llda enligt IAS 19, exempelvis pensionsplaner, \u00e4r undantagna fr\u00e5n IAS 32 och redovisas s\u00e5ledes inte som finansiella instrument. Tillg\u00e5ngar och skulder som inte \u00e4r grundade p\u00e5 avtal, som exempelvis inkomstskatter, \u00e4r inte finansiella instrument . Information enligt redovisningsstandarden l\u00e4mnas fr\u00e4mst i noterna 6, 21 och 27. IFRS 9 Finansiella instrument IFRS 9 Finansiella instrument behandlar redovisning av finansiella tillg\u00e5ngar och skulder. Undantagna fr\u00e5n till- l\u00e4mpning enligt IFRS 9 \u00e4r bland annat andelar i dotter- bolag, intressebolag och joint ventures, leasingavtal, r\u00e4ttigheter i anst\u00e4llningsavtal, egna aktier, finansiella instrument som lyder under IFRS 2 och r\u00e4ttigheter och skyldigheter inom IFRS 15 f\u00f6rutom f\u00f6r s\u00e5dana r\u00e4ttigheter i IFRS 15 d\u00e4r krav p\u00e5 nedskrivning enligt IFRS 9 g\u00e4ller. Alla finansiella  instrument inklusive derivat redovisas som en finansiell tillg\u00e5ng eller en finansiell skuld i rapport \u00f6ver finansiell st\u00e4llning n\u00e4r f\u00f6retaget blir part i instrumentets avtalsm\u00e4ssiga villkor. Ett avistak\u00f6p eller en avistaf\u00f6rs\u00e4lj- ning av finansiella tillg\u00e5ngar redovisas i och tas bort fr\u00e5n rapporten \u00f6ver finansiell st\u00e4llning genom anv\u00e4ndandet av aff\u00e4rsdagsredovisning. En finansiell tillg\u00e5ng tas bort fr\u00e5n rapporten \u00f6ver finansiell st\u00e4llning n\u00e4r de avtalsenliga r\u00e4ttigheterna till kassafl\u00f6dena fr\u00e5n den finansiella till- g\u00e5ngen upph\u00f6r eller n\u00e4r f\u00f6retaget \u00f6verf\u00f6r de avtalsenliga r\u00e4ttigheterna att erh\u00e5lla kassafl\u00f6den fr\u00e5n den finansiella tillg\u00e5ngen eller beh\u00e5ller de avtalsenliga r\u00e4ttigheterna att erh\u00e5lla kassafl\u00f6den men p\u00e5tar sig en avtalsenlig f\u00f6rplik- telse att betala kassafl\u00f6den till en eller flera mottagare. En finansiell skuld tas bort fr\u00e5n rapport \u00f6ver finansiell st\u00e4ll- ning endast n\u00e4r f\u00f6rpliktelsen i avtalet fullg\u00f6rs, annulleras eller upph\u00f6r. Klassificering av finansiella tillg\u00e5ngar sker p\u00e5 grundval av f\u00f6retagets aff\u00e4rsmodell och p\u00e5 de kontraktuella kassa- fl\u00f6dena av tillg\u00e5ngen. En finansiell tillg\u00e5ng v\u00e4rderas till upplupet anskaffnings- v\u00e4rde om tillg\u00e5ngen innehas inom ramen f\u00f6r en aff\u00e4rs- modell vars m\u00e5l \u00e4r att inneha finansiella tillg\u00e5ngar i syfte att inkassera avtalsenliga kassafl\u00f6den och kassafl\u00f6det vid best\u00e4mda tidpunkter endast \u00e4r betalningar av kapital- belopp och r\u00e4nta p\u00e5 det utest\u00e5ende kapitalbeloppet. En finansiell tillg\u00e5ng v\u00e4rderas till verkligt v\u00e4rde via \u00f6vrigt totalresultat om tillg\u00e5ngen innehas enligt en aff\u00e4rsmodell vars m\u00e5l kan uppn\u00e5s b\u00e5de genom att samla in avtals- enliga kassafl\u00f6den och s\u00e4lja finansiella tillg\u00e5ngar samt att kassafl\u00f6dena endast \u00e4r betalningar av kapitalbelopp och r\u00e4nta p\u00e5 det utest\u00e5ende kapitalbeloppet. En finansiell till- g\u00e5ng v\u00e4rderas till verkligt v\u00e4rde via resultatet om den inte v\u00e4rderas till upplupet anskaffningsv\u00e4rde eller till verkligt v\u00e4rde via \u00f6vrigt totalresultat. Alla finansiella skulder v\u00e4rderas till upplupet anskaffnings- v\u00e4rde, med undantag av; a)  finansiella skulder v\u00e4rderade till verkligt v\u00e4rde via  resultatet (s\u00e5dana skulder, inklusive derivat som \u00e4r  skulder, ska d\u00e4refter v\u00e4rderas till verkligt v\u00e4rde), b)  finansiella skulder som uppkommer n\u00e4r en \u00f6verf\u00f6ring av en finansiell tillg\u00e5ng inte uppfyller villkoren f\u00f6r att tas bort fr\u00e5n rapporten \u00f6ver finansiell st\u00e4llning eller n\u00e4r fortsatt engagemang \u00e4r till\u00e4mpligt, c) finansiella garantiavtal, d)  ett \u00e5tagande om ett l\u00e5n till en r\u00e4nta som ligger under marknadsr\u00e4nta och e)  villkorad till\u00e4ggsk\u00f6peskilling som erk\u00e4nns av en f\u00f6r- v\u00e4rvare i samband med ett r\u00f6relsef\u00f6rv\u00e4rv som omfattas av IFRS 3 (s\u00e5dan villkorad till\u00e4ggsk\u00f6pe skilling ska d\u00e4r- efter v\u00e4rderas till verkligt v\u00e4rde med f\u00f6r\u00e4ndringar som redovisas i resultatet). Endast n\u00e4r ett f\u00f6retag byter aff\u00e4rsmodell f\u00f6r f\u00f6rvaltning av finansiella tillg\u00e5ngar ska f\u00f6retaget omklassificera alla ber\u00f6rda finansiella tillg\u00e5ngar. Finansiella skulder f\u00e5r inte omklassificeras. Finansiella tillg\u00e5ngar och skulder ska vid f\u00f6rsta redovis- ningstillf\u00e4llet v\u00e4rderas till verkligt v\u00e4rde plus eller minus transaktionskostnader vid f\u00f6rv\u00e4rv av en finansiell tillg\u00e5ng eller finansiell skuld, n\u00e4r det g\u00e4ller en finansiell tillg\u00e5ng eller finansiell skuld som inte v\u00e4rderas till verkligt v\u00e4rde via resultatet. Kundfordringar, som inte har en betydande finansieringskomponent, v\u00e4rderas vid f\u00f6rsta redovis- ningstillf\u00e4llet till transaktionspris (enligt definition i IFRS 15). Efter det f\u00f6rsta redovisningstillf\u00e4llet ska finansiella tillg\u00e5ngar v\u00e4rderas till upplupet anskaffningsv\u00e4rde, verk- ligt v\u00e4rde via \u00f6vrigt totalresultat, eller verkligt v\u00e4rde via resultatet. Efterf\u00f6ljande v\u00e4rdering av finansiella skulder sker till upplupet anskaffningsv\u00e4rde eller till verkligt v\u00e4rde via resultatet. Ett f\u00f6retag ska till\u00e4mpa nedskrivningskrav f\u00f6r f\u00f6rv\u00e4ntade kreditf\u00f6rluster p\u00e5 finansiella tillg\u00e5ngar och en f\u00f6rlust reserv f\u00f6r dessa ska redovisas som ett avdrag p\u00e5 tillg\u00e5ngen. Vid varje balansdag ska f\u00f6rlustreserven v\u00e4rderas till ett belopp som motsvarar de f\u00f6rv\u00e4ntade kreditf\u00f6rlusterna f\u00f6r \u00e5ter- st\u00e5ende l\u00f6ptid, om kreditrisken har \u00f6kat betydligt sedan det f\u00f6rsta redovisningstillf\u00e4llet. Om kreditrisken inte har \u00f6kat betydligt sedan det f\u00f6rsta redovisningstillf\u00e4llet ska f\u00f6rlust- reserven v\u00e4rderas till ett belopp som motsvarar 12 m\u00e5na- ders  f\u00f6rv\u00e4ntade kreditf\u00f6rluster. F\u00f6r kundfordringar, avtals- tillg\u00e5ngar och leasingfordringar g\u00e4ller att f\u00f6rlustreserven alltid ska v\u00e4rderas till ett belopp som motsvarar \u00e5terst\u00e5ende l\u00f6ptid. V\u00e4rderingen av f\u00f6rv\u00e4ntade kreditf\u00f6rluster ska \u00e5ter- spegla ett objektivt och sannolikhetsv\u00e4gt belopp, pengars tidsv\u00e4rde, rimliga och verifierbara uppgifter f\u00f6r tidigare  h\u00e4ndelser, nuvarande f\u00f6rh\u00e5llanden och prognoser f\u00f6r fram- tida ekonomiska f\u00f6ruts\u00e4ttningar. Syftet med s\u00e4kringsredovisning \u00e4r att, i de finansiella rapporterna, redovisa effekten av ett f\u00f6retags riskhante- ring som anv\u00e4nder finansiella instrument f\u00f6r att  hantera exponering som h\u00e4rr\u00f6r fr\u00e5n s\u00e4rskilda risker som skulle kunna p\u00e5verka resultatet. Ett derivat som v\u00e4rderas till verkligt v\u00e4rde via resultatet kan identifieras som ett  s\u00e4kringsinstrument. En finansiell tillg\u00e5ng eller skuld som inte \u00e4r ett derivat som v\u00e4rderas till verkligt v\u00e4rde via resul- tatet kan identifieras som ett s\u00e4kringsinstrument s\u00e5vida den inte \u00e4r en finansiell skuld som identifieras som v\u00e4rde- rad till verkligt v\u00e4rde via resultatet f\u00f6r vilket beloppet av de f\u00f6r\u00e4ndringar i verkligt v\u00e4rde som h\u00e4rr\u00f6r fr\u00e5n f\u00f6r\u00e4ndringar i kreditrisk f\u00f6r den skulden redovisas i \u00f6vrigt  totalresultat. F\u00f6r s\u00e4kringsredovisning kan endast kontrakt med en koncernextern part identifieras som s\u00e4kringsinstrument. En s\u00e4krad post kan vara en redovisad tillg\u00e5ng eller skuld, ett ej redovisat bindande \u00e5tagande, en mycket sanno- lik prognostiserad transaktion eller en netto investering i en utlandsverksamhet. Ett s\u00e4kringsf\u00f6rh\u00e5llande uppfyller endast villkoren f\u00f6r s\u00e4kringsredovisning n\u00e4r s\u00e4kringsf\u00f6r- h\u00e5llandet best\u00e5r endast av m\u00f6jliga s\u00e4kringsinstrument och m\u00f6jliga s\u00e4krade poster, n\u00e4r det finns en formell identi- fiering och dokumentation avseende s\u00e4kringsf\u00f6rh\u00e5llandet  samt f\u00f6retagets m\u00e5l f\u00f6r riskhantering och riskhanterings- strategi avseende s\u00e4kringen, samt att effektivitetskravet f\u00f6r s\u00e4kringar \u00e4r uppfyllt. Effektivitets kravet \u00e4r uppfyllt n\u00e4r det f\u00f6religger ett ekonomiskt samband mellan den s\u00e4krade posten och s\u00e4kringsinstrumentet, effekten av kredit risken dominerar inte de f\u00f6r\u00e4ndringar som f\u00f6ljer av det ekonomiska sambandet och n\u00e4r s\u00e4kringskvoten f\u00f6r s\u00e4krings f\u00f6rh\u00e5llandet \u00e4r densamma som den som f\u00f6ljer av den kvantitet av den s\u00e4krade posten som f\u00f6retaget faktiskt s\u00e4krar och den kvan- titet som f\u00f6retaget faktiskt anv\u00e4nder f\u00f6r att s\u00e4kra m\u00e4ngden s\u00e4krade poster. Skanska anv\u00e4nder s\u00e4kringsredovisning f\u00f6r kassafl\u00f6des- s\u00e4kringar och s\u00e4kringar av nettoinvesteringar i utlands- verksamhet. S\u00e4kringsredovisning f\u00f6r kassafl\u00f6dess\u00e4kringar till\u00e4mpas n\u00e4r ett framtida kassafl\u00f6de \u00e4r h\u00e4nf\u00f6rligt till en redovisad tillg\u00e5ng eller skuld eller en h\u00f6gst sannolik framtida transaktion. S\u00e4kringsredovisning f\u00f6r s\u00e4kringar av nettoinvesteringar i utlandsverksamhet till\u00e4mpas n\u00e4r nettoinvesteringen \u00e4r i enlighet med IAS 21. En kassafl\u00f6dess\u00e4kring redovisas enligt f\u00f6ljande: a)  den separata komponenten i eget kapital, reserv f\u00f6r kassafl\u00f6dess\u00e4kring, som \u00e4r f\u00f6rknippad med den  s\u00e4krade posten ska justeras till det l\u00e4gre av f\u00f6ljande: den ackumulerade vinsten eller f\u00f6rlusten fr\u00e5n s\u00e4krings- instrumentet fr\u00e5n den tidpunkt s\u00e4kringen ingicks eller den ackumulerade f\u00f6r\u00e4ndringen i verkligt v\u00e4rde f\u00f6r den s\u00e4krade posten fr\u00e5n den tidpunkt s\u00e4kringen ingick, b)  den del av vinsten eller f\u00f6rlusten f\u00f6r s\u00e4kringsinstrumentet som best\u00e4ms vara en effektiv s\u00e4kring redovisas i \u00f6vrigt totalresultat, c)  \u00e5terst\u00e5ende vinst eller f\u00f6rlust f\u00f6r s\u00e4kringsinstrumentet \u00e4r s\u00e4krings ineffektivitet som ska redovisas i resultatet, d)  det belopp som har ackumulerats i reserven f\u00f6r kassa- fl\u00f6dess\u00e4kring som h\u00e4rr\u00f6r fr\u00e5n s\u00e4kring av kassafl\u00f6den i enlighet med a ska redovisas enligt f\u00f6ljande:   i)  om en s\u00e4krad prognostiserad transaktion d\u00e4refter leder till redovisning av en icke-finansiell tillg\u00e5ng eller skuld, eller en s\u00e4krad prognostiserad transaktion f\u00f6r en icke-finansiell tillg\u00e5ng eller skuld blir ett bindande \u00e5tagande f\u00f6r vilket s\u00e4kringsredovisning av verkligt v\u00e4rde till\u00e4mpas, ska f\u00f6retaget ta bort det fr\u00e5n den reserv som h\u00e4rr\u00f6r fr\u00e5n s\u00e4kring av kassafl\u00f6den och ta med det direkt i det f\u00f6rsta anskaffningsv\u00e4rdet eller annat redovisat v\u00e4rde f\u00f6r tillg\u00e5ngen eller skulden,  ii)  f\u00f6r alla kassafl\u00f6dess\u00e4kringar f\u00f6rutom dem som omfattas av i) ska detta belopp omklassificeras fr\u00e5n den reserv som h\u00e4rr\u00f6r fr\u00e5n s\u00e4kring av kassafl\u00f6den till resultatet som en omklassificeringsjustering under samma period eller samma perioder under vilken eller vilka de s\u00e4krade f\u00f6rv\u00e4ntade framtida kassafl\u00f6dena p\u00e5verkar resultatet,   iii)  om detta belopp \u00e4r en f\u00f6rlust och ett f\u00f6retag  v\u00e4ntar sig att hela eller en del av f\u00f6rlusten inte kommer att \u00e5tervinnas under en eller flera framtida perioder ska det dock omedelbart omklassificera det belopp som inte v\u00e4ntas bli \u00e5tervunnet till resultatet som en omklassificeringsjustering. S\u00e4kringar av nettoinvesteringar i en utlandsverksamhet, inklusive en s\u00e4kring av en monet\u00e4r post som redovisas som en del av en nettoinvestering, ska redovisas p\u00e5 ett lik- nande s\u00e4tt som kassafl\u00f6dess\u00e4kringar: den del av vinsten eller f\u00f6rlusten f\u00f6r s\u00e4kringsinstrumentet som best\u00e4mts vara en effektiv s\u00e4kring ska redovisas i \u00f6vrigt totalresultat, och \u00f6vrig del ska redovisas i resultatr\u00e4kningen. Den acku- mulerade vinsten eller f\u00f6rlusten f\u00f6r s\u00e4kringsinstrumentet som \u00e4r h\u00e4nf\u00f6rlig till den effektiva delen av s\u00e4kringen och som har ackumulerats i valutaomr\u00e4kningsreserven ska omklassificeras fr\u00e5n eget kapital till resultatet vid en  avyttring eller delavyttring av utlandsverksamheten ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-362": {
   "value": "IAS 32 Finansiella instrument: Klassificering Kvittning av finansiella tillg\u00e5ngar och finansiella  skulder sker n\u00e4r legal r\u00e4tt att kvitta posterna mot varandra f\u00f6re- ligger samt avsikt finns att reglera posterna med ett nettobelopp eller avyttra tillg\u00e5ngen och reglera skulden samtidigt. F\u00f6rutbetalda int\u00e4kter och kostnader \u00e4r inte finansiella instrument. Upplupna int\u00e4kter och kostnader som \u00e4r relaterade till r\u00f6relsen redovisas inte som finansiella instrument. S\u00e5ledes r\u00e4knas inte avtalstillg\u00e5ngar eller avtalsskulder som finansiella instrument. F\u00f6rpliktelser f\u00f6r ers\u00e4ttningsplaner till anst\u00e4llda enligt IAS 19, exempelvis pensionsplaner, \u00e4r undantagna fr\u00e5n IAS 32 och redovisas s\u00e5ledes inte som finansiella instrument. Tillg\u00e5ngar och skulder som inte \u00e4r grundade p\u00e5 avtal, som exempelvis inkomstskatter, \u00e4r inte finansiella instrument Information enligt redovisningsstandarden l\u00e4mnas fr\u00e4mst i noterna 6, 21 och 27. IFRS 9 Finansiella instrument IFRS 9 Finansiella instrument behandlar redovisning av finansiella tillg\u00e5ngar och skulder. Undantagna fr\u00e5n till- l\u00e4mpning enligt IFRS 9 \u00e4r bland annat andelar i dotter- bolag, intressebolag och joint ventures, leasingavtal, r\u00e4ttigheter i anst\u00e4llningsavtal, egna aktier, finansiella instrument som lyder under IFRS 2 och r\u00e4ttigheter och skyldigheter inom IFRS 15 f\u00f6rutom f\u00f6r s\u00e5dana r\u00e4ttigheter i IFRS 15 d\u00e4r krav p\u00e5 nedskrivning enligt IFRS 9 g\u00e4ller. Alla finansiella  instrument inklusive derivat redovisas som en finansiell tillg\u00e5ng eller en finansiell skuld i rapport \u00f6ver finansiell st\u00e4llning n\u00e4r f\u00f6retaget blir part i instrumentets avtalsm\u00e4ssiga villkor. Ett avistak\u00f6p eller en avistaf\u00f6rs\u00e4lj- ning av finansiella tillg\u00e5ngar redovisas i och tas bort fr\u00e5n rapporten \u00f6ver finansiell st\u00e4llning genom anv\u00e4ndandet av aff\u00e4rsdagsredovisning. En finansiell tillg\u00e5ng tas bort fr\u00e5n rapporten \u00f6ver finansiell st\u00e4llning n\u00e4r de avtalsenliga r\u00e4ttigheterna till kassafl\u00f6dena fr\u00e5n den finansiella till- g\u00e5ngen upph\u00f6r eller n\u00e4r f\u00f6retaget \u00f6verf\u00f6r de avtalsenliga r\u00e4ttigheterna att erh\u00e5lla kassafl\u00f6den fr\u00e5n den finansiella tillg\u00e5ngen eller beh\u00e5ller de avtalsenliga r\u00e4ttigheterna att erh\u00e5lla kassafl\u00f6den men p\u00e5tar sig en avtalsenlig f\u00f6rplik- telse att betala kassafl\u00f6den till en eller flera mottagare. En finansiell skuld tas bort fr\u00e5n rapport \u00f6ver finansiell st\u00e4ll- ning endast n\u00e4r f\u00f6rpliktelsen i avtalet fullg\u00f6rs, annulleras eller upph\u00f6r. Klassificering av finansiella tillg\u00e5ngar sker p\u00e5 grundval av f\u00f6retagets aff\u00e4rsmodell och p\u00e5 de kontraktuella kassa- fl\u00f6dena av tillg\u00e5ngen. En finansiell tillg\u00e5ng v\u00e4rderas till upplupet anskaffnings- v\u00e4rde om tillg\u00e5ngen innehas inom ramen f\u00f6r en aff\u00e4rs- modell vars m\u00e5l \u00e4r att inneha finansiella tillg\u00e5ngar i syfte att inkassera avtalsenliga kassafl\u00f6den och kassafl\u00f6det vid best\u00e4mda tidpunkter endast \u00e4r betalningar av kapital- belopp och r\u00e4nta p\u00e5 det utest\u00e5ende kapitalbeloppet. En finansiell tillg\u00e5ng v\u00e4rderas till verkligt v\u00e4rde via \u00f6vrigt totalresultat om tillg\u00e5ngen innehas enligt en aff\u00e4rsmodell vars m\u00e5l kan uppn\u00e5s b\u00e5de genom att samla in avtals- enliga kassafl\u00f6den och s\u00e4lja finansiella tillg\u00e5ngar samt att kassafl\u00f6dena endast \u00e4r betalningar av kapitalbelopp och r\u00e4nta p\u00e5 det utest\u00e5ende kapitalbeloppet. En finansiell till- g\u00e5ng v\u00e4rderas till verkligt v\u00e4rde via resultatet om den inte v\u00e4rderas till upplupet anskaffningsv\u00e4rde eller till verkligt v\u00e4rde via \u00f6vrigt totalresultat. Alla finansiella skulder v\u00e4rderas till upplupet anskaffnings- v\u00e4rde, med undantag av; a)  finansiella skulder v\u00e4rderade till verkligt v\u00e4rde via  resultatet (s\u00e5dana skulder, inklusive derivat som \u00e4r  skulder, ska d\u00e4refter v\u00e4rderas till verkligt v\u00e4rde), b)  finansiella skulder som uppkommer n\u00e4r en \u00f6verf\u00f6ring av en finansiell tillg\u00e5ng inte uppfyller villkoren f\u00f6r att tas bort fr\u00e5n rapporten \u00f6ver finansiell st\u00e4llning eller n\u00e4r fortsatt engagemang \u00e4r till\u00e4mpligt, c) finansiella garantiavtal, d)  ett \u00e5tagande om ett l\u00e5n till en r\u00e4nta som ligger under marknadsr\u00e4nta och e)  villkorad till\u00e4ggsk\u00f6peskilling som erk\u00e4nns av en f\u00f6r- v\u00e4rvare i samband med ett r\u00f6relsef\u00f6rv\u00e4rv som omfattas av IFRS 3 (s\u00e5dan villkorad till\u00e4ggsk\u00f6pe skilling ska d\u00e4r- efter v\u00e4rderas till verkligt v\u00e4rde med f\u00f6r\u00e4ndringar som redovisas i resultatet). Endast n\u00e4r ett f\u00f6retag byter aff\u00e4rsmodell f\u00f6r f\u00f6rvaltning av finansiella tillg\u00e5ngar ska f\u00f6retaget omklassificera alla ber\u00f6rda finansiella tillg\u00e5ngar. Finansiella skulder f\u00e5r inte omklassificeras. Finansiella tillg\u00e5ngar och skulder ska vid f\u00f6rsta redovis- ningstillf\u00e4llet v\u00e4rderas till verkligt v\u00e4rde plus eller minus transaktionskostnader vid f\u00f6rv\u00e4rv av en finansiell tillg\u00e5ng eller finansiell skuld, n\u00e4r det g\u00e4ller en finansiell tillg\u00e5ng eller finansiell skuld som inte v\u00e4rderas till verkligt v\u00e4rde via resultatet. Kundfordringar, som inte har en betydande finansieringskomponent, v\u00e4rderas vid f\u00f6rsta redovis- ningstillf\u00e4llet till transaktionspris (enligt definition i IFRS 15). Efter det f\u00f6rsta redovisningstillf\u00e4llet ska finansiella tillg\u00e5ngar v\u00e4rderas till upplupet anskaffningsv\u00e4rde, verk- ligt v\u00e4rde via \u00f6vrigt totalresultat, eller verkligt v\u00e4rde via resultatet. Efterf\u00f6ljande v\u00e4rdering av finansiella skulder sker till upplupet anskaffningsv\u00e4rde eller till verkligt v\u00e4rde via resultatet. Ett f\u00f6retag ska till\u00e4mpa nedskrivningskrav f\u00f6r f\u00f6rv\u00e4ntade kreditf\u00f6rluster p\u00e5 finansiella tillg\u00e5ngar och en f\u00f6rlust reserv f\u00f6r dessa ska redovisas som ett avdrag p\u00e5 tillg\u00e5ngen. Vid varje balansdag ska f\u00f6rlustreserven v\u00e4rderas till ett belopp som motsvarar de f\u00f6rv\u00e4ntade kreditf\u00f6rlusterna f\u00f6r \u00e5ter- st\u00e5ende l\u00f6ptid, om kreditrisken har \u00f6kat betydligt sedan det f\u00f6rsta redovisningstillf\u00e4llet. Om kreditrisken inte har \u00f6kat betydligt sedan det f\u00f6rsta redovisningstillf\u00e4llet ska f\u00f6rlust- reserven v\u00e4rderas till ett belopp som motsvarar 12 m\u00e5na- ders  f\u00f6rv\u00e4ntade kreditf\u00f6rluster. F\u00f6r kundfordringar, avtals- tillg\u00e5ngar och leasingfordringar g\u00e4ller att f\u00f6rlustreserven alltid ska v\u00e4rderas till ett belopp som motsvarar \u00e5terst\u00e5ende l\u00f6ptid. V\u00e4rderingen av f\u00f6rv\u00e4ntade kreditf\u00f6rluster ska \u00e5ter- spegla ett objektivt och sannolikhetsv\u00e4gt belopp, pengars tidsv\u00e4rde, rimliga och verifierbara uppgifter f\u00f6r tidigare  h\u00e4ndelser, nuvarande f\u00f6rh\u00e5llanden och prognoser f\u00f6r fram- tida ekonomiska f\u00f6ruts\u00e4ttningar. Syftet med s\u00e4kringsredovisning \u00e4r att, i de finansiella rapporterna, redovisa effekten av ett f\u00f6retags riskhante- ring som anv\u00e4nder finansiella instrument f\u00f6r att  hantera exponering som h\u00e4rr\u00f6r fr\u00e5n s\u00e4rskilda risker som skulle kunna p\u00e5verka resultatet. Ett derivat som v\u00e4rderas till verkligt v\u00e4rde via resultatet kan identifieras som ett  s\u00e4kringsinstrument. En finansiell tillg\u00e5ng eller skuld som inte \u00e4r ett derivat som v\u00e4rderas till verkligt v\u00e4rde via resul- tatet kan identifieras som ett s\u00e4kringsinstrument s\u00e5vida den inte \u00e4r en finansiell skuld som identifieras som v\u00e4rde- rad till verkligt v\u00e4rde via resultatet f\u00f6r vilket beloppet av de f\u00f6r\u00e4ndringar i verkligt v\u00e4rde som h\u00e4rr\u00f6r fr\u00e5n f\u00f6r\u00e4ndringar i kreditrisk f\u00f6r den skulden redovisas i \u00f6vrigt  totalresultat. F\u00f6r s\u00e4kringsredovisning kan endast kontrakt med en koncernextern part identifieras som s\u00e4kringsinstrument. En s\u00e4krad post kan vara en redovisad tillg\u00e5ng eller skuld, ett ej redovisat bindande \u00e5tagande, en mycket sanno- lik prognostiserad transaktion eller en netto investering i en utlandsverksamhet. Ett s\u00e4kringsf\u00f6rh\u00e5llande uppfyller endast villkoren f\u00f6r s\u00e4kringsredovisning n\u00e4r s\u00e4kringsf\u00f6r- h\u00e5llandet best\u00e5r endast av m\u00f6jliga s\u00e4kringsinstrument och m\u00f6jliga s\u00e4krade poster, n\u00e4r det finns en formell identi- fiering och dokumentation avseende s\u00e4kringsf\u00f6rh\u00e5llandet  samt f\u00f6retagets m\u00e5l f\u00f6r riskhantering och riskhanterings- strategi avseende s\u00e4kringen, samt att effektivitetskravet f\u00f6r s\u00e4kringar \u00e4r uppfyllt. Effektivitets kravet \u00e4r uppfyllt n\u00e4r det f\u00f6religger ett ekonomiskt samband mellan den s\u00e4krade posten och s\u00e4kringsinstrumentet, effekten av kredit risken dominerar inte de f\u00f6r\u00e4ndringar som f\u00f6ljer av det ekonomiska sambandet och n\u00e4r s\u00e4kringskvoten f\u00f6r s\u00e4krings f\u00f6rh\u00e5llandet \u00e4r densamma som den som f\u00f6ljer av den kvantitet av den s\u00e4krade posten som f\u00f6retaget faktiskt s\u00e4krar och den kvan- titet som f\u00f6retaget faktiskt anv\u00e4nder f\u00f6r att s\u00e4kra m\u00e4ngden s\u00e4krade poster. Skanska anv\u00e4nder s\u00e4kringsredovisning f\u00f6r kassafl\u00f6des- s\u00e4kringar och s\u00e4kringar av nettoinvesteringar i utlands- verksamhet. S\u00e4kringsredovisning f\u00f6r kassafl\u00f6dess\u00e4kringar till\u00e4mpas n\u00e4r ett framtida kassafl\u00f6de \u00e4r h\u00e4nf\u00f6rligt till en redovisad tillg\u00e5ng eller skuld eller en h\u00f6gst sannolik framtida transaktion. S\u00e4kringsredovisning f\u00f6r s\u00e4kringar av nettoinvesteringar i utlandsverksamhet till\u00e4mpas n\u00e4r nettoinvesteringen \u00e4r i enlighet med IAS 21. En kassafl\u00f6dess\u00e4kring redovisas enligt f\u00f6ljande: a)  den separata komponenten i eget kapital, reserv f\u00f6r kassafl\u00f6dess\u00e4kring, som \u00e4r f\u00f6rknippad med den  s\u00e4krade posten ska justeras till det l\u00e4gre av f\u00f6ljande: den ackumulerade vinsten eller f\u00f6rlusten fr\u00e5n s\u00e4krings- instrumentet fr\u00e5n den tidpunkt s\u00e4kringen ingicks eller den ackumulerade f\u00f6r\u00e4ndringen i verkligt v\u00e4rde f\u00f6r den s\u00e4krade posten fr\u00e5n den tidpunkt s\u00e4kringen ingick, b)  den del av vinsten eller f\u00f6rlusten f\u00f6r s\u00e4kringsinstrumentet som best\u00e4ms vara en effektiv s\u00e4kring redovisas i \u00f6vrigt totalresultat, c)  \u00e5terst\u00e5ende vinst eller f\u00f6rlust f\u00f6r s\u00e4kringsinstrumentet \u00e4r s\u00e4krings ineffektivitet som ska redovisas i resultatet, d)  det belopp som har ackumulerats i reserven f\u00f6r kassa- fl\u00f6dess\u00e4kring som h\u00e4rr\u00f6r fr\u00e5n s\u00e4kring av kassafl\u00f6den i enlighet med a ska redovisas enligt f\u00f6ljande:   i)  om en s\u00e4krad prognostiserad transaktion d\u00e4refter leder till redovisning av en icke-finansiell tillg\u00e5ng eller skuld, eller en s\u00e4krad prognostiserad transaktion f\u00f6r en icke-finansiell tillg\u00e5ng eller skuld blir ett bindande \u00e5tagande f\u00f6r vilket s\u00e4kringsredovisning av verkligt v\u00e4rde till\u00e4mpas, ska f\u00f6retaget ta bort det fr\u00e5n den reserv som h\u00e4rr\u00f6r fr\u00e5n s\u00e4kring av kassafl\u00f6den och ta med det direkt i det f\u00f6rsta anskaffningsv\u00e4rdet eller annat redovisat v\u00e4rde f\u00f6r tillg\u00e5ngen eller skulden,  ii)  f\u00f6r alla kassafl\u00f6dess\u00e4kringar f\u00f6rutom dem som omfattas av i) ska detta belopp omklassificeras fr\u00e5n den reserv som h\u00e4rr\u00f6r fr\u00e5n s\u00e4kring av kassafl\u00f6den till resultatet som en omklassificeringsjustering under samma period eller samma perioder under vilken eller vilka de s\u00e4krade f\u00f6rv\u00e4ntade framtida kassafl\u00f6dena p\u00e5verkar resultatet,   iii)  om detta belopp \u00e4r en f\u00f6rlust och ett f\u00f6retag  v\u00e4ntar sig att hela eller en del av f\u00f6rlusten inte kommer att \u00e5tervinnas under en eller flera framtida perioder ska det dock omedelbart omklassificera det belopp som inte v\u00e4ntas bli \u00e5tervunnet till resultatet som en omklassificeringsjustering. S\u00e4kringar av nettoinvesteringar i en utlandsverksamhet, inklusive en s\u00e4kring av en monet\u00e4r post som redovisas som en del av en nettoinvestering, ska redovisas p\u00e5 ett lik- nande s\u00e4tt som kassafl\u00f6dess\u00e4kringar: den del av vinsten eller f\u00f6rlusten f\u00f6r s\u00e4kringsinstrumentet som best\u00e4mts vara en effektiv s\u00e4kring ska redovisas i \u00f6vrigt totalresultat, och \u00f6vrig del ska redovisas i resultatr\u00e4kningen. Den acku- mulerade vinsten eller f\u00f6rlusten f\u00f6r s\u00e4kringsinstrumentet som \u00e4r h\u00e4nf\u00f6rlig till den effektiva delen av s\u00e4kringen och som har ackumulerats i valutaomr\u00e4kningsreserven ska omklassificeras fr\u00e5n eget kapital till resultatet vid en  avyttring eller delavyttring av utlandsverksamheten . ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-363": {
   "value": "IAS 32 Finansiella instrument: Klassificering Kvittning av finansiella tillg\u00e5ngar och finansiella  skulder sker n\u00e4r legal r\u00e4tt att kvitta posterna mot varandra f\u00f6re- ligger samt avsikt finns att reglera posterna med ett nettobelopp eller avyttra tillg\u00e5ngen och reglera skulden samtidigt. F\u00f6rutbetalda int\u00e4kter och kostnader \u00e4r inte finansiella instrument. Upplupna int\u00e4kter och kostnader som \u00e4r relaterade till r\u00f6relsen redovisas inte som finansiella instrument. S\u00e5ledes r\u00e4knas inte avtalstillg\u00e5ngar eller avtalsskulder som finansiella instrument. F\u00f6rpliktelser f\u00f6r ers\u00e4ttningsplaner till anst\u00e4llda enligt IAS 19, exempelvis pensionsplaner, \u00e4r undantagna fr\u00e5n IAS 32 och redovisas s\u00e5ledes inte som finansiella instrument. Tillg\u00e5ngar och skulder som inte \u00e4r grundade p\u00e5 avtal, som exempelvis inkomstskatter, \u00e4r inte finansiella instrument Information enligt redovisningsstandarden l\u00e4mnas fr\u00e4mst i noterna 6, 21 och 27. IFRS 9 Finansiella instrument IFRS 9 Finansiella instrument behandlar redovisning av finansiella tillg\u00e5ngar och skulder. Undantagna fr\u00e5n till- l\u00e4mpning enligt IFRS 9 \u00e4r bland annat andelar i dotter- bolag, intressebolag och joint ventures, leasingavtal, r\u00e4ttigheter i anst\u00e4llningsavtal, egna aktier, finansiella instrument som lyder under IFRS 2 och r\u00e4ttigheter och skyldigheter inom IFRS 15 f\u00f6rutom f\u00f6r s\u00e5dana r\u00e4ttigheter i IFRS 15 d\u00e4r krav p\u00e5 nedskrivning enligt IFRS 9 g\u00e4ller. Alla finansiella  instrument inklusive derivat redovisas som en finansiell tillg\u00e5ng eller en finansiell skuld i rapport \u00f6ver finansiell st\u00e4llning n\u00e4r f\u00f6retaget blir part i instrumentets avtalsm\u00e4ssiga villkor. Ett avistak\u00f6p eller en avistaf\u00f6rs\u00e4lj- ning av finansiella tillg\u00e5ngar redovisas i och tas bort fr\u00e5n rapporten \u00f6ver finansiell st\u00e4llning genom anv\u00e4ndandet av aff\u00e4rsdagsredovisning. En finansiell tillg\u00e5ng tas bort fr\u00e5n rapporten \u00f6ver finansiell st\u00e4llning n\u00e4r de avtalsenliga r\u00e4ttigheterna till kassafl\u00f6dena fr\u00e5n den finansiella till- g\u00e5ngen upph\u00f6r eller n\u00e4r f\u00f6retaget \u00f6verf\u00f6r de avtalsenliga r\u00e4ttigheterna att erh\u00e5lla kassafl\u00f6den fr\u00e5n den finansiella tillg\u00e5ngen eller beh\u00e5ller de avtalsenliga r\u00e4ttigheterna att erh\u00e5lla kassafl\u00f6den men p\u00e5tar sig en avtalsenlig f\u00f6rplik- telse att betala kassafl\u00f6den till en eller flera mottagare. En finansiell skuld tas bort fr\u00e5n rapport \u00f6ver finansiell st\u00e4ll- ning endast n\u00e4r f\u00f6rpliktelsen i avtalet fullg\u00f6rs, annulleras eller upph\u00f6r. Klassificering av finansiella tillg\u00e5ngar sker p\u00e5 grundval av f\u00f6retagets aff\u00e4rsmodell och p\u00e5 de kontraktuella kassa- fl\u00f6dena av tillg\u00e5ngen. En finansiell tillg\u00e5ng v\u00e4rderas till upplupet anskaffnings- v\u00e4rde om tillg\u00e5ngen innehas inom ramen f\u00f6r en aff\u00e4rs- modell vars m\u00e5l \u00e4r att inneha finansiella tillg\u00e5ngar i syfte att inkassera avtalsenliga kassafl\u00f6den och kassafl\u00f6det vid best\u00e4mda tidpunkter endast \u00e4r betalningar av kapital- belopp och r\u00e4nta p\u00e5 det utest\u00e5ende kapitalbeloppet. En finansiell tillg\u00e5ng v\u00e4rderas till verkligt v\u00e4rde via \u00f6vrigt totalresultat om tillg\u00e5ngen innehas enligt en aff\u00e4rsmodell vars m\u00e5l kan uppn\u00e5s b\u00e5de genom att samla in avtals- enliga kassafl\u00f6den och s\u00e4lja finansiella tillg\u00e5ngar samt att kassafl\u00f6dena endast \u00e4r betalningar av kapitalbelopp och r\u00e4nta p\u00e5 det utest\u00e5ende kapitalbeloppet. En finansiell till- g\u00e5ng v\u00e4rderas till verkligt v\u00e4rde via resultatet om den inte v\u00e4rderas till upplupet anskaffningsv\u00e4rde eller till verkligt v\u00e4rde via \u00f6vrigt totalresultat. Alla finansiella skulder v\u00e4rderas till upplupet anskaffnings- v\u00e4rde, med undantag av; a)  finansiella skulder v\u00e4rderade till verkligt v\u00e4rde via  resultatet (s\u00e5dana skulder, inklusive derivat som \u00e4r  skulder, ska d\u00e4refter v\u00e4rderas till verkligt v\u00e4rde), b)  finansiella skulder som uppkommer n\u00e4r en \u00f6verf\u00f6ring av en finansiell tillg\u00e5ng inte uppfyller villkoren f\u00f6r att tas bort fr\u00e5n rapporten \u00f6ver finansiell st\u00e4llning eller n\u00e4r fortsatt engagemang \u00e4r till\u00e4mpligt, c) finansiella garantiavtal, d)  ett \u00e5tagande om ett l\u00e5n till en r\u00e4nta som ligger under marknadsr\u00e4nta och e)  villkorad till\u00e4ggsk\u00f6peskilling som erk\u00e4nns av en f\u00f6r- v\u00e4rvare i samband med ett r\u00f6relsef\u00f6rv\u00e4rv som omfattas av IFRS 3 (s\u00e5dan villkorad till\u00e4ggsk\u00f6pe skilling ska d\u00e4r- efter v\u00e4rderas till verkligt v\u00e4rde med f\u00f6r\u00e4ndringar som redovisas i resultatet). Endast n\u00e4r ett f\u00f6retag byter aff\u00e4rsmodell f\u00f6r f\u00f6rvaltning av finansiella tillg\u00e5ngar ska f\u00f6retaget omklassificera alla ber\u00f6rda finansiella tillg\u00e5ngar. Finansiella skulder f\u00e5r inte omklassificeras. Finansiella tillg\u00e5ngar och skulder ska vid f\u00f6rsta redovis- ningstillf\u00e4llet v\u00e4rderas till verkligt v\u00e4rde plus eller minus transaktionskostnader vid f\u00f6rv\u00e4rv av en finansiell tillg\u00e5ng eller finansiell skuld, n\u00e4r det g\u00e4ller en finansiell tillg\u00e5ng eller finansiell skuld som inte v\u00e4rderas till verkligt v\u00e4rde via resultatet. Kundfordringar, som inte har en betydande finansieringskomponent, v\u00e4rderas vid f\u00f6rsta redovis- ningstillf\u00e4llet till transaktionspris (enligt definition i IFRS 15). Efter det f\u00f6rsta redovisningstillf\u00e4llet ska finansiella tillg\u00e5ngar v\u00e4rderas till upplupet anskaffningsv\u00e4rde, verk- ligt v\u00e4rde via \u00f6vrigt totalresultat, eller verkligt v\u00e4rde via resultatet. Efterf\u00f6ljande v\u00e4rdering av finansiella skulder sker till upplupet anskaffningsv\u00e4rde eller till verkligt v\u00e4rde via resultatet. Ett f\u00f6retag ska till\u00e4mpa nedskrivningskrav f\u00f6r f\u00f6rv\u00e4ntade kreditf\u00f6rluster p\u00e5 finansiella tillg\u00e5ngar och en f\u00f6rlust reserv f\u00f6r dessa ska redovisas som ett avdrag p\u00e5 tillg\u00e5ngen. Vid varje balansdag ska f\u00f6rlustreserven v\u00e4rderas till ett belopp som motsvarar de f\u00f6rv\u00e4ntade kreditf\u00f6rlusterna f\u00f6r \u00e5ter- st\u00e5ende l\u00f6ptid, om kreditrisken har \u00f6kat betydligt sedan det f\u00f6rsta redovisningstillf\u00e4llet. Om kreditrisken inte har \u00f6kat betydligt sedan det f\u00f6rsta redovisningstillf\u00e4llet ska f\u00f6rlust- reserven v\u00e4rderas till ett belopp som motsvarar 12 m\u00e5na- ders  f\u00f6rv\u00e4ntade kreditf\u00f6rluster. F\u00f6r kundfordringar, avtals- tillg\u00e5ngar och leasingfordringar g\u00e4ller att f\u00f6rlustreserven alltid ska v\u00e4rderas till ett belopp som motsvarar \u00e5terst\u00e5ende l\u00f6ptid. V\u00e4rderingen av f\u00f6rv\u00e4ntade kreditf\u00f6rluster ska \u00e5ter- spegla ett objektivt och sannolikhetsv\u00e4gt belopp, pengars tidsv\u00e4rde, rimliga och verifierbara uppgifter f\u00f6r tidigare  h\u00e4ndelser, nuvarande f\u00f6rh\u00e5llanden och prognoser f\u00f6r fram- tida ekonomiska f\u00f6ruts\u00e4ttningar. Syftet med s\u00e4kringsredovisning \u00e4r att, i de finansiella rapporterna, redovisa effekten av ett f\u00f6retags riskhante- ring som anv\u00e4nder finansiella instrument f\u00f6r att  hantera exponering som h\u00e4rr\u00f6r fr\u00e5n s\u00e4rskilda risker som skulle kunna p\u00e5verka resultatet. Ett derivat som v\u00e4rderas till verkligt v\u00e4rde via resultatet kan identifieras som ett  s\u00e4kringsinstrument. En finansiell tillg\u00e5ng eller skuld som inte \u00e4r ett derivat som v\u00e4rderas till verkligt v\u00e4rde via resul- tatet kan identifieras som ett s\u00e4kringsinstrument s\u00e5vida den inte \u00e4r en finansiell skuld som identifieras som v\u00e4rde- rad till verkligt v\u00e4rde via resultatet f\u00f6r vilket beloppet av de f\u00f6r\u00e4ndringar i verkligt v\u00e4rde som h\u00e4rr\u00f6r fr\u00e5n f\u00f6r\u00e4ndringar i kreditrisk f\u00f6r den skulden redovisas i \u00f6vrigt  totalresultat. F\u00f6r s\u00e4kringsredovisning kan endast kontrakt med en koncernextern part identifieras som s\u00e4kringsinstrument. En s\u00e4krad post kan vara en redovisad tillg\u00e5ng eller skuld, ett ej redovisat bindande \u00e5tagande, en mycket sanno- lik prognostiserad transaktion eller en netto investering i en utlandsverksamhet. Ett s\u00e4kringsf\u00f6rh\u00e5llande uppfyller endast villkoren f\u00f6r s\u00e4kringsredovisning n\u00e4r s\u00e4kringsf\u00f6r- h\u00e5llandet best\u00e5r endast av m\u00f6jliga s\u00e4kringsinstrument och m\u00f6jliga s\u00e4krade poster, n\u00e4r det finns en formell identi- fiering och dokumentation avseende s\u00e4kringsf\u00f6rh\u00e5llandet  samt f\u00f6retagets m\u00e5l f\u00f6r riskhantering och riskhanterings- strategi avseende s\u00e4kringen, samt att effektivitetskravet f\u00f6r s\u00e4kringar \u00e4r uppfyllt. Effektivitets kravet \u00e4r uppfyllt n\u00e4r det f\u00f6religger ett ekonomiskt samband mellan den s\u00e4krade posten och s\u00e4kringsinstrumentet, effekten av kredit risken dominerar inte de f\u00f6r\u00e4ndringar som f\u00f6ljer av det ekonomiska sambandet och n\u00e4r s\u00e4kringskvoten f\u00f6r s\u00e4krings f\u00f6rh\u00e5llandet \u00e4r densamma som den som f\u00f6ljer av den kvantitet av den s\u00e4krade posten som f\u00f6retaget faktiskt s\u00e4krar och den kvan- titet som f\u00f6retaget faktiskt anv\u00e4nder f\u00f6r att s\u00e4kra m\u00e4ngden s\u00e4krade poster. Skanska anv\u00e4nder s\u00e4kringsredovisning f\u00f6r kassafl\u00f6des- s\u00e4kringar och s\u00e4kringar av nettoinvesteringar i utlands- verksamhet. S\u00e4kringsredovisning f\u00f6r kassafl\u00f6dess\u00e4kringar till\u00e4mpas n\u00e4r ett framtida kassafl\u00f6de \u00e4r h\u00e4nf\u00f6rligt till en redovisad tillg\u00e5ng eller skuld eller en h\u00f6gst sannolik framtida transaktion. S\u00e4kringsredovisning f\u00f6r s\u00e4kringar av nettoinvesteringar i utlandsverksamhet till\u00e4mpas n\u00e4r nettoinvesteringen \u00e4r i enlighet med IAS 21. En kassafl\u00f6dess\u00e4kring redovisas enligt f\u00f6ljande: a)  den separata komponenten i eget kapital, reserv f\u00f6r kassafl\u00f6dess\u00e4kring, som \u00e4r f\u00f6rknippad med den  s\u00e4krade posten ska justeras till det l\u00e4gre av f\u00f6ljande: den ackumulerade vinsten eller f\u00f6rlusten fr\u00e5n s\u00e4krings- instrumentet fr\u00e5n den tidpunkt s\u00e4kringen ingicks eller den ackumulerade f\u00f6r\u00e4ndringen i verkligt v\u00e4rde f\u00f6r den s\u00e4krade posten fr\u00e5n den tidpunkt s\u00e4kringen ingick, b)  den del av vinsten eller f\u00f6rlusten f\u00f6r s\u00e4kringsinstrumentet som best\u00e4ms vara en effektiv s\u00e4kring redovisas i \u00f6vrigt totalresultat, c)  \u00e5terst\u00e5ende vinst eller f\u00f6rlust f\u00f6r s\u00e4kringsinstrumentet \u00e4r s\u00e4krings ineffektivitet som ska redovisas i resultatet, d)  det belopp som har ackumulerats i reserven f\u00f6r kassa- fl\u00f6dess\u00e4kring som h\u00e4rr\u00f6r fr\u00e5n s\u00e4kring av kassafl\u00f6den i enlighet med a ska redovisas enligt f\u00f6ljande:   i)  om en s\u00e4krad prognostiserad transaktion d\u00e4refter leder till redovisning av en icke-finansiell tillg\u00e5ng eller skuld, eller en s\u00e4krad prognostiserad transaktion f\u00f6r en icke-finansiell tillg\u00e5ng eller skuld blir ett bindande \u00e5tagande f\u00f6r vilket s\u00e4kringsredovisning av verkligt v\u00e4rde till\u00e4mpas, ska f\u00f6retaget ta bort det fr\u00e5n den reserv som h\u00e4rr\u00f6r fr\u00e5n s\u00e4kring av kassafl\u00f6den och ta med det direkt i det f\u00f6rsta anskaffningsv\u00e4rdet eller annat redovisat v\u00e4rde f\u00f6r tillg\u00e5ngen eller skulden,  ii)  f\u00f6r alla kassafl\u00f6dess\u00e4kringar f\u00f6rutom dem som omfattas av i) ska detta belopp omklassificeras fr\u00e5n den reserv som h\u00e4rr\u00f6r fr\u00e5n s\u00e4kring av kassafl\u00f6den till resultatet som en omklassificeringsjustering under samma period eller samma perioder under vilken eller vilka de s\u00e4krade f\u00f6rv\u00e4ntade framtida kassafl\u00f6dena p\u00e5verkar resultatet,   iii)  om detta belopp \u00e4r en f\u00f6rlust och ett f\u00f6retag  v\u00e4ntar sig att hela eller en del av f\u00f6rlusten inte kommer att \u00e5tervinnas under en eller flera framtida perioder ska det dock omedelbart omklassificera det belopp som inte v\u00e4ntas bli \u00e5tervunnet till resultatet som en omklassificeringsjustering. S\u00e4kringar av nettoinvesteringar i en utlandsverksamhet, inklusive en s\u00e4kring av en monet\u00e4r post som redovisas som en del av en nettoinvestering, ska redovisas p\u00e5 ett lik- nande s\u00e4tt som kassafl\u00f6dess\u00e4kringar: den del av vinsten eller f\u00f6rlusten f\u00f6r s\u00e4kringsinstrumentet som best\u00e4mts vara en effektiv s\u00e4kring ska redovisas i \u00f6vrigt totalresultat, och \u00f6vrig del ska redovisas i resultatr\u00e4kningen. Den acku- mulerade vinsten eller f\u00f6rlusten f\u00f6r s\u00e4kringsinstrumentet som \u00e4r h\u00e4nf\u00f6rlig till den effektiva delen av s\u00e4kringen och som har ackumulerats i valutaomr\u00e4kningsreserven ska omklassificeras fr\u00e5n eget kapital till resultatet vid en  avyttring eller delavyttring av utlandsverksamheten ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-364": {
   "value": "IAS 32 Finansiella instrument: Klassificering Kvittning av finansiella tillg\u00e5ngar och finansiella  skulder sker n\u00e4r legal r\u00e4tt att kvitta posterna mot varandra f\u00f6re- ligger samt avsikt finns att reglera posterna med ett nettobelopp eller avyttra tillg\u00e5ngen och reglera skulden samtidigt",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-365": {
   "value": "IFRS 9 Finansiella instrument IFRS 9 Finansiella instrument behandlar redovisning av finansiella tillg\u00e5ngar och skulder. Undantagna fr\u00e5n till- l\u00e4mpning enligt IFRS 9 \u00e4r bland annat andelar i dotter- bolag, intressebolag och joint ventures, leasingavtal, r\u00e4ttigheter i anst\u00e4llningsavtal, egna aktier, finansiella instrument som lyder under IFRS 2 och r\u00e4ttigheter och skyldigheter inom IFRS 15 f\u00f6rutom f\u00f6r s\u00e5dana r\u00e4ttigheter i IFRS 15 d\u00e4r krav p\u00e5 nedskrivning enligt IFRS 9 g\u00e4ller. Alla finansiella  instrument inklusive derivat redovisas som en finansiell tillg\u00e5ng eller en finansiell skuld i rapport \u00f6ver finansiell st\u00e4llning n\u00e4r f\u00f6retaget blir part i instrumentets avtalsm\u00e4ssiga villkor. Ett avistak\u00f6p eller en avistaf\u00f6rs\u00e4lj- ning av finansiella tillg\u00e5ngar redovisas i och tas bort fr\u00e5n rapporten \u00f6ver finansiell st\u00e4llning genom anv\u00e4ndandet av aff\u00e4rsdagsredovisning. En finansiell tillg\u00e5ng tas bort fr\u00e5n rapporten \u00f6ver finansiell st\u00e4llning n\u00e4r de avtalsenliga r\u00e4ttigheterna till kassafl\u00f6dena fr\u00e5n den finansiella till- g\u00e5ngen upph\u00f6r eller n\u00e4r f\u00f6retaget \u00f6verf\u00f6r de avtalsenliga r\u00e4ttigheterna att erh\u00e5lla kassafl\u00f6den fr\u00e5n den finansiella tillg\u00e5ngen eller beh\u00e5ller de avtalsenliga r\u00e4ttigheterna att erh\u00e5lla kassafl\u00f6den men p\u00e5tar sig en avtalsenlig f\u00f6rplik- telse att betala kassafl\u00f6den till en eller flera mottagare. En finansiell skuld tas bort fr\u00e5n rapport \u00f6ver finansiell st\u00e4ll- ning endast n\u00e4r f\u00f6rpliktelsen i avtalet fullg\u00f6rs, annulleras eller upph\u00f6r. Klassificering av finansiella tillg\u00e5ngar sker p\u00e5 grundval av f\u00f6retagets aff\u00e4rsmodell och p\u00e5 de kontraktuella kassa- fl\u00f6dena av tillg\u00e5ngen. En finansiell tillg\u00e5ng v\u00e4rderas till upplupet anskaffnings- v\u00e4rde om tillg\u00e5ngen innehas inom ramen f\u00f6r en aff\u00e4rs- modell vars m\u00e5l \u00e4r att inneha finansiella tillg\u00e5ngar i syfte att inkassera avtalsenliga kassafl\u00f6den och kassafl\u00f6det vid best\u00e4mda tidpunkter endast \u00e4r betalningar av kapital- belopp och r\u00e4nta p\u00e5 det utest\u00e5ende kapitalbeloppet. En finansiell tillg\u00e5ng v\u00e4rderas till verkligt v\u00e4rde via \u00f6vrigt totalresultat om tillg\u00e5ngen innehas enligt en aff\u00e4rsmodell vars m\u00e5l kan uppn\u00e5s b\u00e5de genom att samla in avtals- enliga kassafl\u00f6den och s\u00e4lja finansiella tillg\u00e5ngar samt att kassafl\u00f6dena endast \u00e4r betalningar av kapitalbelopp och r\u00e4nta p\u00e5 det utest\u00e5ende kapitalbeloppet. En finansiell till- g\u00e5ng v\u00e4rderas till verkligt v\u00e4rde via resultatet om den inte v\u00e4rderas till upplupet anskaffningsv\u00e4rde eller till verkligt v\u00e4rde via \u00f6vrigt totalresultat. Alla finansiella skulder v\u00e4rderas till upplupet anskaffnings- v\u00e4rde, med undantag av; a)  finansiella skulder v\u00e4rderade till verkligt v\u00e4rde via  resultatet (s\u00e5dana skulder, inklusive derivat som \u00e4r  skulder, ska d\u00e4refter v\u00e4rderas till verkligt v\u00e4rde), b)  finansiella skulder som uppkommer n\u00e4r en \u00f6verf\u00f6ring av en finansiell tillg\u00e5ng inte uppfyller villkoren f\u00f6r att tas bort fr\u00e5n rapporten \u00f6ver finansiell st\u00e4llning eller n\u00e4r fortsatt engagemang \u00e4r till\u00e4mpligt, c) finansiella garantiavtal, d)  ett \u00e5tagande om ett l\u00e5n till en r\u00e4nta som ligger under marknadsr\u00e4nta och e)  villkorad till\u00e4ggsk\u00f6peskilling som erk\u00e4nns av en f\u00f6r- v\u00e4rvare i samband med ett r\u00f6relsef\u00f6rv\u00e4rv som omfattas av IFRS 3 (s\u00e5dan villkorad till\u00e4ggsk\u00f6pe skilling ska d\u00e4r- efter v\u00e4rderas till verkligt v\u00e4rde med f\u00f6r\u00e4ndringar som redovisas i resultatet). Endast n\u00e4r ett f\u00f6retag byter aff\u00e4rsmodell f\u00f6r f\u00f6rvaltning av finansiella tillg\u00e5ngar ska f\u00f6retaget omklassificera alla ber\u00f6rda finansiella tillg\u00e5ngar. Finansiella skulder f\u00e5r inte omklassificeras. Finansiella tillg\u00e5ngar och skulder ska vid f\u00f6rsta redovis- ningstillf\u00e4llet v\u00e4rderas till verkligt v\u00e4rde plus eller minus transaktionskostnader vid f\u00f6rv\u00e4rv av en finansiell tillg\u00e5ng eller finansiell skuld, n\u00e4r det g\u00e4ller en finansiell tillg\u00e5ng eller finansiell skuld som inte v\u00e4rderas till verkligt v\u00e4rde via resultatet. Kundfordringar, som inte har en betydande finansieringskomponent, v\u00e4rderas vid f\u00f6rsta redovis- ningstillf\u00e4llet till transaktionspris (enligt definition i IFRS 15). Efter det f\u00f6rsta redovisningstillf\u00e4llet ska finansiella tillg\u00e5ngar v\u00e4rderas till upplupet anskaffningsv\u00e4rde, verk- ligt v\u00e4rde via \u00f6vrigt totalresultat, eller verkligt v\u00e4rde via resultatet. Efterf\u00f6ljande v\u00e4rdering av finansiella skulder sker till upplupet anskaffningsv\u00e4rde eller till verkligt v\u00e4rde via resultatet. Ett f\u00f6retag ska till\u00e4mpa nedskrivningskrav f\u00f6r f\u00f6rv\u00e4ntade kreditf\u00f6rluster p\u00e5 finansiella tillg\u00e5ngar och en f\u00f6rlust reserv f\u00f6r dessa ska redovisas som ett avdrag p\u00e5 tillg\u00e5ngen. Vid varje balansdag ska f\u00f6rlustreserven v\u00e4rderas till ett belopp som motsvarar de f\u00f6rv\u00e4ntade kreditf\u00f6rlusterna f\u00f6r \u00e5ter- st\u00e5ende l\u00f6ptid, om kreditrisken har \u00f6kat betydligt sedan det f\u00f6rsta redovisningstillf\u00e4llet. Om kreditrisken inte har \u00f6kat betydligt sedan det f\u00f6rsta redovisningstillf\u00e4llet ska f\u00f6rlust- reserven v\u00e4rderas till ett belopp som motsvarar 12 m\u00e5na- ders  f\u00f6rv\u00e4ntade kreditf\u00f6rluster. F\u00f6r kundfordringar, avtals- tillg\u00e5ngar och leasingfordringar g\u00e4ller att f\u00f6rlustreserven alltid ska v\u00e4rderas till ett belopp som motsvarar \u00e5terst\u00e5ende l\u00f6ptid. V\u00e4rderingen av f\u00f6rv\u00e4ntade kreditf\u00f6rluster ska \u00e5ter- spegla ett objektivt och sannolikhetsv\u00e4gt belopp, pengars tidsv\u00e4rde, rimliga och verifierbara uppgifter f\u00f6r tidigare  h\u00e4ndelser, nuvarande f\u00f6rh\u00e5llanden och prognoser f\u00f6r fram- tida ekonomiska f\u00f6ruts\u00e4ttningar. Syftet med s\u00e4kringsredovisning \u00e4r att, i de finansiella rapporterna, redovisa effekten av ett f\u00f6retags riskhante- ring som anv\u00e4nder finansiella instrument f\u00f6r att  hantera exponering som h\u00e4rr\u00f6r fr\u00e5n s\u00e4rskilda risker som skulle kunna p\u00e5verka resultatet. Ett derivat som v\u00e4rderas till verkligt v\u00e4rde via resultatet kan identifieras som ett  s\u00e4kringsinstrument. En finansiell tillg\u00e5ng eller skuld som inte \u00e4r ett derivat som v\u00e4rderas till verkligt v\u00e4rde via resul- tatet kan identifieras som ett s\u00e4kringsinstrument s\u00e5vida den inte \u00e4r en finansiell skuld som identifieras som v\u00e4rde- rad till verkligt v\u00e4rde via resultatet f\u00f6r vilket beloppet av de f\u00f6r\u00e4ndringar i verkligt v\u00e4rde som h\u00e4rr\u00f6r fr\u00e5n f\u00f6r\u00e4ndringar i kreditrisk f\u00f6r den skulden redovisas i \u00f6vrigt  totalresultat. F\u00f6r s\u00e4kringsredovisning kan endast kontrakt med en koncernextern part identifieras som s\u00e4kringsinstrument. En s\u00e4krad post kan vara en redovisad tillg\u00e5ng eller skuld, ett ej redovisat bindande \u00e5tagande, en mycket sanno- lik prognostiserad transaktion eller en netto investering i en utlandsverksamhet. Ett s\u00e4kringsf\u00f6rh\u00e5llande uppfyller endast villkoren f\u00f6r s\u00e4kringsredovisning n\u00e4r s\u00e4kringsf\u00f6r- h\u00e5llandet best\u00e5r endast av m\u00f6jliga s\u00e4kringsinstrument och m\u00f6jliga s\u00e4krade poster, n\u00e4r det finns en formell identi- fiering och dokumentation avseende s\u00e4kringsf\u00f6rh\u00e5llandet  samt f\u00f6retagets m\u00e5l f\u00f6r riskhantering och riskhanterings- strategi avseende s\u00e4kringen, samt att effektivitetskravet f\u00f6r s\u00e4kringar \u00e4r uppfyllt. Effektivitets kravet \u00e4r uppfyllt n\u00e4r det f\u00f6religger ett ekonomiskt samband mellan den s\u00e4krade posten och s\u00e4kringsinstrumentet, effekten av kredit risken dominerar inte de f\u00f6r\u00e4ndringar som f\u00f6ljer av det ekonomiska sambandet och n\u00e4r s\u00e4kringskvoten f\u00f6r s\u00e4krings f\u00f6rh\u00e5llandet \u00e4r densamma som den som f\u00f6ljer av den kvantitet av den s\u00e4krade posten som f\u00f6retaget faktiskt s\u00e4krar och den kvan- titet som f\u00f6retaget faktiskt anv\u00e4nder f\u00f6r att s\u00e4kra m\u00e4ngden s\u00e4krade poster. Skanska anv\u00e4nder s\u00e4kringsredovisning f\u00f6r kassafl\u00f6des- s\u00e4kringar och s\u00e4kringar av nettoinvesteringar i utlands- verksamhet. S\u00e4kringsredovisning f\u00f6r kassafl\u00f6dess\u00e4kringar till\u00e4mpas n\u00e4r ett framtida kassafl\u00f6de \u00e4r h\u00e4nf\u00f6rligt till en redovisad tillg\u00e5ng eller skuld eller en h\u00f6gst sannolik framtida transaktion. S\u00e4kringsredovisning f\u00f6r s\u00e4kringar av nettoinvesteringar i utlandsverksamhet till\u00e4mpas n\u00e4r nettoinvesteringen \u00e4r i enlighet med IAS 21. En kassafl\u00f6dess\u00e4kring redovisas enligt f\u00f6ljande: a)  den separata komponenten i eget kapital, reserv f\u00f6r kassafl\u00f6dess\u00e4kring, som \u00e4r f\u00f6rknippad med den  s\u00e4krade posten ska justeras till det l\u00e4gre av f\u00f6ljande: den ackumulerade vinsten eller f\u00f6rlusten fr\u00e5n s\u00e4krings- instrumentet fr\u00e5n den tidpunkt s\u00e4kringen ingicks eller den ackumulerade f\u00f6r\u00e4ndringen i verkligt v\u00e4rde f\u00f6r den s\u00e4krade posten fr\u00e5n den tidpunkt s\u00e4kringen ingick, b)  den del av vinsten eller f\u00f6rlusten f\u00f6r s\u00e4kringsinstrumentet som best\u00e4ms vara en effektiv s\u00e4kring redovisas i \u00f6vrigt totalresultat, c)  \u00e5terst\u00e5ende vinst eller f\u00f6rlust f\u00f6r s\u00e4kringsinstrumentet \u00e4r s\u00e4krings ineffektivitet som ska redovisas i resultatet, d)  det belopp som har ackumulerats i reserven f\u00f6r kassa- fl\u00f6dess\u00e4kring som h\u00e4rr\u00f6r fr\u00e5n s\u00e4kring av kassafl\u00f6den i enlighet med a ska redovisas enligt f\u00f6ljande:   i)  om en s\u00e4krad prognostiserad transaktion d\u00e4refter leder till redovisning av en icke-finansiell tillg\u00e5ng eller skuld, eller en s\u00e4krad prognostiserad transaktion f\u00f6r en icke-finansiell tillg\u00e5ng eller skuld blir ett bindande \u00e5tagande f\u00f6r vilket s\u00e4kringsredovisning av verkligt v\u00e4rde till\u00e4mpas, ska f\u00f6retaget ta bort det fr\u00e5n den reserv som h\u00e4rr\u00f6r fr\u00e5n s\u00e4kring av kassafl\u00f6den och ta med det direkt i det f\u00f6rsta anskaffningsv\u00e4rdet eller annat redovisat v\u00e4rde f\u00f6r tillg\u00e5ngen eller skulden,  ii)  f\u00f6r alla kassafl\u00f6dess\u00e4kringar f\u00f6rutom dem som omfattas av i) ska detta belopp omklassificeras fr\u00e5n den reserv som h\u00e4rr\u00f6r fr\u00e5n s\u00e4kring av kassafl\u00f6den till resultatet som en omklassificeringsjustering under samma period eller samma perioder under vilken eller vilka de s\u00e4krade f\u00f6rv\u00e4ntade framtida kassafl\u00f6dena p\u00e5verkar resultatet,   iii)  om detta belopp \u00e4r en f\u00f6rlust och ett f\u00f6retag  v\u00e4ntar sig att hela eller en del av f\u00f6rlusten inte kommer att \u00e5tervinnas under en eller flera framtida perioder ska det dock omedelbart omklassificera det belopp som inte v\u00e4ntas bli \u00e5tervunnet till resultatet som en omklassificeringsjustering. S\u00e4kringar av nettoinvesteringar i en utlandsverksamhet, inklusive en s\u00e4kring av en monet\u00e4r post som redovisas som en del av en nettoinvestering, ska redovisas p\u00e5 ett lik- nande s\u00e4tt som kassafl\u00f6dess\u00e4kringar: den del av vinsten eller f\u00f6rlusten f\u00f6r s\u00e4kringsinstrumentet som best\u00e4mts vara en effektiv s\u00e4kring ska redovisas i \u00f6vrigt totalresultat, och \u00f6vrig del ska redovisas i resultatr\u00e4kningen. Den acku- mulerade vinsten eller f\u00f6rlusten f\u00f6r s\u00e4kringsinstrumentet som \u00e4r h\u00e4nf\u00f6rlig till den effektiva delen av s\u00e4kringen och som har ackumulerats i valutaomr\u00e4kningsreserven ska omklassificeras fr\u00e5n eget kapital till resultatet vid en  avyttring eller delavyttring av utlandsverksamheten . ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-366": {
   "value": "IFRS 9 Finansiella instrument IFRS 9 Finansiella instrument behandlar redovisning av finansiella tillg\u00e5ngar och skulder. Undantagna fr\u00e5n till- l\u00e4mpning enligt IFRS 9 \u00e4r bland annat andelar i dotter- bolag, intressebolag och joint ventures, leasingavtal, r\u00e4ttigheter i anst\u00e4llningsavtal, egna aktier, finansiella instrument som lyder under IFRS 2 och r\u00e4ttigheter och skyldigheter inom IFRS 15 f\u00f6rutom f\u00f6r s\u00e5dana r\u00e4ttigheter i IFRS 15 d\u00e4r krav p\u00e5 nedskrivning enligt IFRS 9 g\u00e4ller. Alla finansiella  instrument inklusive derivat redovisas som en finansiell tillg\u00e5ng eller en finansiell skuld i rapport \u00f6ver finansiell st\u00e4llning n\u00e4r f\u00f6retaget blir part i instrumentets avtalsm\u00e4ssiga villkor. Ett avistak\u00f6p eller en avistaf\u00f6rs\u00e4lj- ning av finansiella tillg\u00e5ngar redovisas i och tas bort fr\u00e5n rapporten \u00f6ver finansiell st\u00e4llning genom anv\u00e4ndandet av aff\u00e4rsdagsredovisning. En finansiell tillg\u00e5ng tas bort fr\u00e5n rapporten \u00f6ver finansiell st\u00e4llning n\u00e4r de avtalsenliga r\u00e4ttigheterna till kassafl\u00f6dena fr\u00e5n den finansiella till- g\u00e5ngen upph\u00f6r eller n\u00e4r f\u00f6retaget \u00f6verf\u00f6r de avtalsenliga r\u00e4ttigheterna att erh\u00e5lla kassafl\u00f6den fr\u00e5n den finansiella tillg\u00e5ngen eller beh\u00e5ller de avtalsenliga r\u00e4ttigheterna att erh\u00e5lla kassafl\u00f6den men p\u00e5tar sig en avtalsenlig f\u00f6rplik- telse att betala kassafl\u00f6den till en eller flera mottagare. En finansiell skuld tas bort fr\u00e5n rapport \u00f6ver finansiell st\u00e4ll- ning endast n\u00e4r f\u00f6rpliktelsen i avtalet fullg\u00f6rs, annulleras eller upph\u00f6r. Klassificering av finansiella tillg\u00e5ngar sker p\u00e5 grundval av f\u00f6retagets aff\u00e4rsmodell och p\u00e5 de kontraktuella kassa- fl\u00f6dena av tillg\u00e5ngen. En finansiell tillg\u00e5ng v\u00e4rderas till upplupet anskaffnings- v\u00e4rde om tillg\u00e5ngen innehas inom ramen f\u00f6r en aff\u00e4rs- modell vars m\u00e5l \u00e4r att inneha finansiella tillg\u00e5ngar i syfte att inkassera avtalsenliga kassafl\u00f6den och kassafl\u00f6det vid best\u00e4mda tidpunkter endast \u00e4r betalningar av kapital- belopp och r\u00e4nta p\u00e5 det utest\u00e5ende kapitalbeloppet. En finansiell tillg\u00e5ng v\u00e4rderas till verkligt v\u00e4rde via \u00f6vrigt totalresultat om tillg\u00e5ngen innehas enligt en aff\u00e4rsmodell vars m\u00e5l kan uppn\u00e5s b\u00e5de genom att samla in avtals- enliga kassafl\u00f6den och s\u00e4lja finansiella tillg\u00e5ngar samt att kassafl\u00f6dena endast \u00e4r betalningar av kapitalbelopp och r\u00e4nta p\u00e5 det utest\u00e5ende kapitalbeloppet. En finansiell till- g\u00e5ng v\u00e4rderas till verkligt v\u00e4rde via resultatet om den inte v\u00e4rderas till upplupet anskaffningsv\u00e4rde eller till verkligt v\u00e4rde via \u00f6vrigt totalresultat. Alla finansiella skulder v\u00e4rderas till upplupet anskaffnings- v\u00e4rde, med undantag av; a)  finansiella skulder v\u00e4rderade till verkligt v\u00e4rde via  resultatet (s\u00e5dana skulder, inklusive derivat som \u00e4r  skulder, ska d\u00e4refter v\u00e4rderas till verkligt v\u00e4rde), b)  finansiella skulder som uppkommer n\u00e4r en \u00f6verf\u00f6ring av en finansiell tillg\u00e5ng inte uppfyller villkoren f\u00f6r att tas bort fr\u00e5n rapporten \u00f6ver finansiell st\u00e4llning eller n\u00e4r fortsatt engagemang \u00e4r till\u00e4mpligt, c) finansiella garantiavtal, d)  ett \u00e5tagande om ett l\u00e5n till en r\u00e4nta som ligger under marknadsr\u00e4nta och e)  villkorad till\u00e4ggsk\u00f6peskilling som erk\u00e4nns av en f\u00f6r- v\u00e4rvare i samband med ett r\u00f6relsef\u00f6rv\u00e4rv som omfattas av IFRS 3 (s\u00e5dan villkorad till\u00e4ggsk\u00f6pe skilling ska d\u00e4r- efter v\u00e4rderas till verkligt v\u00e4rde med f\u00f6r\u00e4ndringar som redovisas i resultatet). Endast n\u00e4r ett f\u00f6retag byter aff\u00e4rsmodell f\u00f6r f\u00f6rvaltning av finansiella tillg\u00e5ngar ska f\u00f6retaget omklassificera alla ber\u00f6rda finansiella tillg\u00e5ngar. Finansiella skulder f\u00e5r inte omklassificeras. Finansiella tillg\u00e5ngar och skulder ska vid f\u00f6rsta redovis- ningstillf\u00e4llet v\u00e4rderas till verkligt v\u00e4rde plus eller minus transaktionskostnader vid f\u00f6rv\u00e4rv av en finansiell tillg\u00e5ng eller finansiell skuld, n\u00e4r det g\u00e4ller en finansiell tillg\u00e5ng eller finansiell skuld som inte v\u00e4rderas till verkligt v\u00e4rde via resultatet. Kundfordringar, som inte har en betydande finansieringskomponent, v\u00e4rderas vid f\u00f6rsta redovis- ningstillf\u00e4llet till transaktionspris (enligt definition i IFRS 15). Efter det f\u00f6rsta redovisningstillf\u00e4llet ska finansiella tillg\u00e5ngar v\u00e4rderas till upplupet anskaffningsv\u00e4rde, verk- ligt v\u00e4rde via \u00f6vrigt totalresultat, eller verkligt v\u00e4rde via resultatet. Efterf\u00f6ljande v\u00e4rdering av finansiella skulder sker till upplupet anskaffningsv\u00e4rde eller till verkligt v\u00e4rde via resultatet",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-367": {
   "value": "En finansiell tillg\u00e5ng tas bort fr\u00e5n rapporten \u00f6ver finansiell st\u00e4llning n\u00e4r de avtalsenliga r\u00e4ttigheterna till kassafl\u00f6dena fr\u00e5n den finansiella till- g\u00e5ngen upph\u00f6r eller n\u00e4r f\u00f6retaget \u00f6verf\u00f6r de avtalsenliga r\u00e4ttigheterna att erh\u00e5lla kassafl\u00f6den fr\u00e5n den finansiella tillg\u00e5ngen eller beh\u00e5ller de avtalsenliga r\u00e4ttigheterna att erh\u00e5lla kassafl\u00f6den men p\u00e5tar sig en avtalsenlig f\u00f6rplik- telse att betala kassafl\u00f6den till en eller flera mottagare. En finansiell skuld tas bort fr\u00e5n rapport \u00f6ver finansiell st\u00e4ll- ning endast n\u00e4r f\u00f6rpliktelsen i avtalet fullg\u00f6rs, annulleras eller upph\u00f6r.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-368": {
   "value": "Klassificering av finansiella tillg\u00e5ngar sker p\u00e5 grundval av f\u00f6retagets aff\u00e4rsmodell och p\u00e5 de kontraktuella kassa- fl\u00f6dena av tillg\u00e5ngen. En finansiell tillg\u00e5ng v\u00e4rderas till upplupet anskaffnings- v\u00e4rde om tillg\u00e5ngen innehas inom ramen f\u00f6r en aff\u00e4rs- modell vars m\u00e5l \u00e4r att inneha finansiella tillg\u00e5ngar i syfte att inkassera avtalsenliga kassafl\u00f6den och kassafl\u00f6det vid best\u00e4mda tidpunkter endast \u00e4r betalningar av kapital- belopp och r\u00e4nta p\u00e5 det utest\u00e5ende kapitalbeloppet. En finansiell tillg\u00e5ng v\u00e4rderas till verkligt v\u00e4rde via \u00f6vrigt totalresultat om tillg\u00e5ngen innehas enligt en aff\u00e4rsmodell vars m\u00e5l kan uppn\u00e5s b\u00e5de genom att samla in avtals- enliga kassafl\u00f6den och s\u00e4lja finansiella tillg\u00e5ngar samt att kassafl\u00f6dena endast \u00e4r betalningar av kapitalbelopp och r\u00e4nta p\u00e5 det utest\u00e5ende kapitalbeloppet. En finansiell till- g\u00e5ng v\u00e4rderas till verkligt v\u00e4rde via resultatet om den inte v\u00e4rderas till upplupet anskaffningsv\u00e4rde eller till verkligt v\u00e4rde via \u00f6vrigt totalresultat. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-369": {
   "value": "En finansiell tillg\u00e5ng v\u00e4rderas till verkligt v\u00e4rde via \u00f6vrigt totalresultat om tillg\u00e5ngen innehas enligt en aff\u00e4rsmodell vars m\u00e5l kan uppn\u00e5s b\u00e5de genom att samla in avtals- enliga kassafl\u00f6den och s\u00e4lja finansiella tillg\u00e5ngar samt att kassafl\u00f6dena endast \u00e4r betalningar av kapitalbelopp och r\u00e4nta p\u00e5 det utest\u00e5ende kapitalbeloppet. En finansiell till- g\u00e5ng v\u00e4rderas till verkligt v\u00e4rde via resultatet om den inte v\u00e4rderas till upplupet anskaffningsv\u00e4rde eller till verkligt v\u00e4rde via \u00f6vrigt totalresultat. Alla finansiella skulder v\u00e4rderas till upplupet anskaffnings- v\u00e4rde, med undantag av; a)  finansiella skulder v\u00e4rderade till verkligt v\u00e4rde via  resultatet (s\u00e5dana skulder, inklusive derivat som \u00e4r  skulder, ska d\u00e4refter v\u00e4rderas till verkligt v\u00e4rde), b)  finansiella skulder som uppkommer n\u00e4r en \u00f6verf\u00f6ring av en finansiell tillg\u00e5ng inte uppfyller villkoren f\u00f6r att tas bort fr\u00e5n rapporten \u00f6ver finansiell st\u00e4llning eller n\u00e4r fortsatt engagemang \u00e4r till\u00e4mpligt, c) finansiella garantiavtal, d)  ett \u00e5tagande om ett l\u00e5n till en r\u00e4nta som ligger under marknadsr\u00e4nta och e)  villkorad till\u00e4ggsk\u00f6peskilling som erk\u00e4nns av en f\u00f6r- v\u00e4rvare i samband med ett r\u00f6relsef\u00f6rv\u00e4rv som omfattas av IFRS 3 (s\u00e5dan villkorad till\u00e4ggsk\u00f6pe skilling ska d\u00e4r- efter v\u00e4rderas till verkligt v\u00e4rde med f\u00f6r\u00e4ndringar som redovisas i resultatet). Endast n\u00e4r ett f\u00f6retag byter aff\u00e4rsmodell f\u00f6r f\u00f6rvaltning av finansiella tillg\u00e5ngar ska f\u00f6retaget omklassificera alla ber\u00f6rda finansiella tillg\u00e5ngar. Finansiella skulder f\u00e5r inte omklassificeras. Finansiella tillg\u00e5ngar och skulder ska vid f\u00f6rsta redovis- ningstillf\u00e4llet v\u00e4rderas till verkligt v\u00e4rde plus eller minus transaktionskostnader vid f\u00f6rv\u00e4rv av en finansiell tillg\u00e5ng eller finansiell skuld, n\u00e4r det g\u00e4ller en finansiell tillg\u00e5ng eller finansiell skuld som inte v\u00e4rderas till verkligt v\u00e4rde via resultatet. Kundfordringar, som inte har en betydande finansieringskomponent, v\u00e4rderas vid f\u00f6rsta redovis- ningstillf\u00e4llet till transaktionspris (enligt definition i IFRS 15). Efter det f\u00f6rsta redovisningstillf\u00e4llet ska finansiella tillg\u00e5ngar v\u00e4rderas till upplupet anskaffningsv\u00e4rde, verk- ligt v\u00e4rde via \u00f6vrigt totalresultat, eller verkligt v\u00e4rde via resultatet. Efterf\u00f6ljande v\u00e4rdering av finansiella skulder sker till upplupet anskaffningsv\u00e4rde eller till verkligt v\u00e4rde via resultatet. Ett f\u00f6retag ska till\u00e4mpa nedskrivningskrav f\u00f6r f\u00f6rv\u00e4ntade kreditf\u00f6rluster p\u00e5 finansiella tillg\u00e5ngar och en f\u00f6rlust reserv f\u00f6r dessa ska redovisas som ett avdrag p\u00e5 tillg\u00e5ngen. Vid varje balansdag ska f\u00f6rlustreserven v\u00e4rderas till ett belopp som motsvarar de f\u00f6rv\u00e4ntade kreditf\u00f6rlusterna f\u00f6r \u00e5ter- st\u00e5ende l\u00f6ptid, om kreditrisken har \u00f6kat betydligt sedan det f\u00f6rsta redovisningstillf\u00e4llet. Om kreditrisken inte har \u00f6kat betydligt sedan det f\u00f6rsta redovisningstillf\u00e4llet ska f\u00f6rlust- reserven v\u00e4rderas till ett belopp som motsvarar 12 m\u00e5na- ders  f\u00f6rv\u00e4ntade kreditf\u00f6rluster. F\u00f6r kundfordringar, avtals- tillg\u00e5ngar och leasingfordringar g\u00e4ller att f\u00f6rlustreserven alltid ska v\u00e4rderas till ett belopp som motsvarar \u00e5terst\u00e5ende l\u00f6ptid. V\u00e4rderingen av f\u00f6rv\u00e4ntade kreditf\u00f6rluster ska \u00e5ter- spegla ett objektivt och sannolikhetsv\u00e4gt belopp, pengars tidsv\u00e4rde, rimliga och verifierbara uppgifter f\u00f6r tidigare  h\u00e4ndelser, nuvarande f\u00f6rh\u00e5llanden och prognoser f\u00f6r fram- tida ekonomiska f\u00f6ruts\u00e4ttningar. Syftet med s\u00e4kringsredovisning \u00e4r att, i de finansiella rapporterna, redovisa effekten av ett f\u00f6retags riskhante- ring som anv\u00e4nder finansiella instrument f\u00f6r att  hantera exponering som h\u00e4rr\u00f6r fr\u00e5n s\u00e4rskilda risker som skulle kunna p\u00e5verka resultatet. Ett derivat som v\u00e4rderas till verkligt v\u00e4rde via resultatet kan identifieras som ett  s\u00e4kringsinstrument. En finansiell tillg\u00e5ng eller skuld som inte \u00e4r ett derivat som v\u00e4rderas till verkligt v\u00e4rde via resul- tatet kan identifieras som ett s\u00e4kringsinstrument s\u00e5vida den inte \u00e4r en finansiell skuld som identifieras som v\u00e4rde- rad till verkligt v\u00e4rde via resultatet f\u00f6r vilket beloppet av de f\u00f6r\u00e4ndringar i verkligt v\u00e4rde som h\u00e4rr\u00f6r fr\u00e5n f\u00f6r\u00e4ndringar i kreditrisk f\u00f6r den skulden redovisas i \u00f6vrigt  totalresultat. F\u00f6r s\u00e4kringsredovisning kan endast kontrakt med en koncernextern part identifieras som s\u00e4kringsinstrument. En s\u00e4krad post kan vara en redovisad tillg\u00e5ng eller skuld, ett ej redovisat bindande \u00e5tagande, en mycket sanno- lik prognostiserad transaktion eller en netto investering i en utlandsverksamhet. Ett s\u00e4kringsf\u00f6rh\u00e5llande uppfyller endast villkoren f\u00f6r s\u00e4kringsredovisning n\u00e4r s\u00e4kringsf\u00f6r- h\u00e5llandet best\u00e5r endast av m\u00f6jliga s\u00e4kringsinstrument och m\u00f6jliga s\u00e4krade poster, n\u00e4r det finns en formell identi- fiering och dokumentation avseende s\u00e4kringsf\u00f6rh\u00e5llandet  samt f\u00f6retagets m\u00e5l f\u00f6r riskhantering och riskhanterings- strategi avseende s\u00e4kringen, samt att effektivitetskravet f\u00f6r s\u00e4kringar \u00e4r uppfyllt. Effektivitets kravet \u00e4r uppfyllt n\u00e4r det f\u00f6religger ett ekonomiskt samband mellan den s\u00e4krade posten och s\u00e4kringsinstrumentet, effekten av kredit risken dominerar inte de f\u00f6r\u00e4ndringar som f\u00f6ljer av det ekonomiska sambandet och n\u00e4r s\u00e4kringskvoten f\u00f6r s\u00e4krings f\u00f6rh\u00e5llandet \u00e4r densamma som den som f\u00f6ljer av den kvantitet av den s\u00e4krade posten som f\u00f6retaget faktiskt s\u00e4krar och den kvan- titet som f\u00f6retaget faktiskt anv\u00e4nder f\u00f6r att s\u00e4kra m\u00e4ngden s\u00e4krade poster. Skanska anv\u00e4nder s\u00e4kringsredovisning f\u00f6r kassafl\u00f6des- s\u00e4kringar och s\u00e4kringar av nettoinvesteringar i utlands- verksamhet. S\u00e4kringsredovisning f\u00f6r kassafl\u00f6dess\u00e4kringar till\u00e4mpas n\u00e4r ett framtida kassafl\u00f6de \u00e4r h\u00e4nf\u00f6rligt till en redovisad tillg\u00e5ng eller skuld eller en h\u00f6gst sannolik framtida transaktion. S\u00e4kringsredovisning f\u00f6r s\u00e4kringar av nettoinvesteringar i utlandsverksamhet till\u00e4mpas n\u00e4r nettoinvesteringen \u00e4r i enlighet med IAS 21. En kassafl\u00f6dess\u00e4kring redovisas enligt f\u00f6ljande: a)  den separata komponenten i eget kapital, reserv f\u00f6r kassafl\u00f6dess\u00e4kring, som \u00e4r f\u00f6rknippad med den  s\u00e4krade posten ska justeras till det l\u00e4gre av f\u00f6ljande: den ackumulerade vinsten eller f\u00f6rlusten fr\u00e5n s\u00e4krings- instrumentet fr\u00e5n den tidpunkt s\u00e4kringen ingicks eller den ackumulerade f\u00f6r\u00e4ndringen i verkligt v\u00e4rde f\u00f6r den s\u00e4krade posten fr\u00e5n den tidpunkt s\u00e4kringen ingick, b)  den del av vinsten eller f\u00f6rlusten f\u00f6r s\u00e4kringsinstrumentet som best\u00e4ms vara en effektiv s\u00e4kring redovisas i \u00f6vrigt totalresultat, c)  \u00e5terst\u00e5ende vinst eller f\u00f6rlust f\u00f6r s\u00e4kringsinstrumentet \u00e4r s\u00e4krings ineffektivitet som ska redovisas i resultatet, d)  det belopp som har ackumulerats i reserven f\u00f6r kassa- fl\u00f6dess\u00e4kring som h\u00e4rr\u00f6r fr\u00e5n s\u00e4kring av kassafl\u00f6den i enlighet med a ska redovisas enligt f\u00f6ljande:   i)  om en s\u00e4krad prognostiserad transaktion d\u00e4refter leder till redovisning av en icke-finansiell tillg\u00e5ng eller skuld, eller en s\u00e4krad prognostiserad transaktion f\u00f6r en icke-finansiell tillg\u00e5ng eller skuld blir ett bindande \u00e5tagande f\u00f6r vilket s\u00e4kringsredovisning av verkligt v\u00e4rde till\u00e4mpas, ska f\u00f6retaget ta bort det fr\u00e5n den reserv som h\u00e4rr\u00f6r fr\u00e5n s\u00e4kring av kassafl\u00f6den och ta med det direkt i det f\u00f6rsta anskaffningsv\u00e4rdet eller annat redovisat v\u00e4rde f\u00f6r tillg\u00e5ngen eller skulden,  ii)  f\u00f6r alla kassafl\u00f6dess\u00e4kringar f\u00f6rutom dem som omfattas av i) ska detta belopp omklassificeras fr\u00e5n den reserv som h\u00e4rr\u00f6r fr\u00e5n s\u00e4kring av kassafl\u00f6den till resultatet som en omklassificeringsjustering under samma period eller samma perioder under vilken eller vilka de s\u00e4krade f\u00f6rv\u00e4ntade framtida kassafl\u00f6dena p\u00e5verkar resultatet,   iii)  om detta belopp \u00e4r en f\u00f6rlust och ett f\u00f6retag  v\u00e4ntar sig att hela eller en del av f\u00f6rlusten inte kommer att \u00e5tervinnas under en eller flera framtida perioder ska det dock omedelbart omklassificera det belopp som inte v\u00e4ntas bli \u00e5tervunnet till resultatet som en omklassificeringsjustering. S\u00e4kringar av nettoinvesteringar i en utlandsverksamhet, inklusive en s\u00e4kring av en monet\u00e4r post som redovisas som en del av en nettoinvestering, ska redovisas p\u00e5 ett lik- nande s\u00e4tt som kassafl\u00f6dess\u00e4kringar: den del av vinsten eller f\u00f6rlusten f\u00f6r s\u00e4kringsinstrumentet som best\u00e4mts vara en effektiv s\u00e4kring ska redovisas i \u00f6vrigt totalresultat, och \u00f6vrig del ska redovisas i resultatr\u00e4kningen. Den acku- mulerade vinsten eller f\u00f6rlusten f\u00f6r s\u00e4kringsinstrumentet som \u00e4r h\u00e4nf\u00f6rlig till den effektiva delen av s\u00e4kringen och som har ackumulerats i valutaomr\u00e4kningsreserven ska omklassificeras fr\u00e5n eget kapital till resultatet vid en  avyttring eller delavyttring av utlandsverksamheten ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-370": {
   "value": "Alla finansiella skulder v\u00e4rderas till upplupet anskaffnings- v\u00e4rde, med undantag av; a)  finansiella skulder v\u00e4rderade till verkligt v\u00e4rde via  resultatet (s\u00e5dana skulder, inklusive derivat som \u00e4r  skulder, ska d\u00e4refter v\u00e4rderas till verkligt v\u00e4rde), b)  finansiella skulder som uppkommer n\u00e4r en \u00f6verf\u00f6ring av en finansiell tillg\u00e5ng inte uppfyller villkoren f\u00f6r att tas bort fr\u00e5n rapporten \u00f6ver finansiell st\u00e4llning eller n\u00e4r fortsatt engagemang \u00e4r till\u00e4mpligt, c) finansiella garantiavtal, d)  ett \u00e5tagande om ett l\u00e5n till en r\u00e4nta som ligger under marknadsr\u00e4nta och e)  villkorad till\u00e4ggsk\u00f6peskilling som erk\u00e4nns av en f\u00f6r- v\u00e4rvare i samband med ett r\u00f6relsef\u00f6rv\u00e4rv som omfattas av IFRS 3 (s\u00e5dan villkorad till\u00e4ggsk\u00f6pe skilling ska d\u00e4r- efter v\u00e4rderas till verkligt v\u00e4rde med f\u00f6r\u00e4ndringar som redovisas i resultatet). ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-371": {
   "value": "Endast n\u00e4r ett f\u00f6retag byter aff\u00e4rsmodell f\u00f6r f\u00f6rvaltning av finansiella tillg\u00e5ngar ska f\u00f6retaget omklassificera alla ber\u00f6rda finansiella tillg\u00e5ngar. Finansiella skulder f\u00e5r inte omklassificeras",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-372": {
   "value": "Ett f\u00f6retag ska till\u00e4mpa nedskrivningskrav f\u00f6r f\u00f6rv\u00e4ntade kreditf\u00f6rluster p\u00e5 finansiella tillg\u00e5ngar och en f\u00f6rlust reserv f\u00f6r dessa ska redovisas som ett avdrag p\u00e5 tillg\u00e5ngen. Vid varje balansdag ska f\u00f6rlustreserven v\u00e4rderas till ett belopp som motsvarar de f\u00f6rv\u00e4ntade kreditf\u00f6rlusterna f\u00f6r \u00e5ter- st\u00e5ende l\u00f6ptid, om kreditrisken har \u00f6kat betydligt sedan det f\u00f6rsta redovisningstillf\u00e4llet. Om kreditrisken inte har \u00f6kat betydligt sedan det f\u00f6rsta redovisningstillf\u00e4llet ska f\u00f6rlust- reserven v\u00e4rderas till ett belopp som motsvarar 12 m\u00e5na- ders  f\u00f6rv\u00e4ntade kreditf\u00f6rluster. F\u00f6r kundfordringar, avtals- tillg\u00e5ngar och leasingfordringar g\u00e4ller att f\u00f6rlustreserven alltid ska v\u00e4rderas till ett belopp som motsvarar \u00e5terst\u00e5ende l\u00f6ptid. V\u00e4rderingen av f\u00f6rv\u00e4ntade kreditf\u00f6rluster ska \u00e5ter- spegla ett objektivt och sannolikhetsv\u00e4gt belopp, pengars tidsv\u00e4rde, rimliga och verifierbara uppgifter f\u00f6r tidigare  h\u00e4ndelser, nuvarande f\u00f6rh\u00e5llanden och prognoser f\u00f6r fram- tida ekonomiska f\u00f6ruts\u00e4ttningar. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-373": {
   "value": "Syftet med s\u00e4kringsredovisning \u00e4r att, i de finansiella rapporterna, redovisa effekten av ett f\u00f6retags riskhante- ring som anv\u00e4nder finansiella instrument f\u00f6r att  hantera exponering som h\u00e4rr\u00f6r fr\u00e5n s\u00e4rskilda risker som skulle kunna p\u00e5verka resultatet. Ett derivat som v\u00e4rderas till verkligt v\u00e4rde via resultatet kan identifieras som ett  s\u00e4kringsinstrument. En finansiell tillg\u00e5ng eller skuld som inte \u00e4r ett derivat som v\u00e4rderas till verkligt v\u00e4rde via resul- tatet kan identifieras som ett s\u00e4kringsinstrument s\u00e5vida den inte \u00e4r en finansiell skuld som identifieras som v\u00e4rde- rad till verkligt v\u00e4rde via resultatet f\u00f6r vilket beloppet av de f\u00f6r\u00e4ndringar i verkligt v\u00e4rde som h\u00e4rr\u00f6r fr\u00e5n f\u00f6r\u00e4ndringar i kreditrisk f\u00f6r den skulden redovisas i \u00f6vrigt  totalresultat. F\u00f6r s\u00e4kringsredovisning kan endast kontrakt med en koncernextern part identifieras som s\u00e4kringsinstrument. En s\u00e4krad post kan vara en redovisad tillg\u00e5ng eller skuld, ett ej redovisat bindande \u00e5tagande, en mycket sanno- lik prognostiserad transaktion eller en netto investering i en utlandsverksamhet. Ett s\u00e4kringsf\u00f6rh\u00e5llande uppfyller endast villkoren f\u00f6r s\u00e4kringsredovisning n\u00e4r s\u00e4kringsf\u00f6r- h\u00e5llandet best\u00e5r endast av m\u00f6jliga s\u00e4kringsinstrument och m\u00f6jliga s\u00e4krade poster, n\u00e4r det finns en formell identi- fiering och dokumentation avseende s\u00e4kringsf\u00f6rh\u00e5llandet  samt f\u00f6retagets m\u00e5l f\u00f6r riskhantering och riskhanterings- strategi avseende s\u00e4kringen, samt att effektivitetskravet f\u00f6r s\u00e4kringar \u00e4r uppfyllt. Effektivitets kravet \u00e4r uppfyllt n\u00e4r det f\u00f6religger ett ekonomiskt samband mellan den s\u00e4krade posten och s\u00e4kringsinstrumentet, effekten av kredit risken dominerar inte de f\u00f6r\u00e4ndringar som f\u00f6ljer av det ekonomiska sambandet och n\u00e4r s\u00e4kringskvoten f\u00f6r s\u00e4krings f\u00f6rh\u00e5llandet \u00e4r densamma som den som f\u00f6ljer av den kvantitet av den s\u00e4krade posten som f\u00f6retaget faktiskt s\u00e4krar och den kvan- titet som f\u00f6retaget faktiskt anv\u00e4nder f\u00f6r att s\u00e4kra m\u00e4ngden s\u00e4krade poster. Skanska anv\u00e4nder s\u00e4kringsredovisning f\u00f6r kassafl\u00f6des- s\u00e4kringar och s\u00e4kringar av nettoinvesteringar i utlands- verksamhet. S\u00e4kringsredovisning f\u00f6r kassafl\u00f6dess\u00e4kringar till\u00e4mpas n\u00e4r ett framtida kassafl\u00f6de \u00e4r h\u00e4nf\u00f6rligt till en redovisad tillg\u00e5ng eller skuld eller en h\u00f6gst sannolik framtida transaktion. S\u00e4kringsredovisning f\u00f6r s\u00e4kringar av nettoinvesteringar i utlandsverksamhet till\u00e4mpas n\u00e4r nettoinvesteringen \u00e4r i enlighet med IAS 21. En kassafl\u00f6dess\u00e4kring redovisas enligt f\u00f6ljande: a)  den separata komponenten i eget kapital, reserv f\u00f6r kassafl\u00f6dess\u00e4kring, som \u00e4r f\u00f6rknippad med den  s\u00e4krade posten ska justeras till det l\u00e4gre av f\u00f6ljande: den ackumulerade vinsten eller f\u00f6rlusten fr\u00e5n s\u00e4krings- instrumentet fr\u00e5n den tidpunkt s\u00e4kringen ingicks eller den ackumulerade f\u00f6r\u00e4ndringen i verkligt v\u00e4rde f\u00f6r den s\u00e4krade posten fr\u00e5n den tidpunkt s\u00e4kringen ingick, b)  den del av vinsten eller f\u00f6rlusten f\u00f6r s\u00e4kringsinstrumentet som best\u00e4ms vara en effektiv s\u00e4kring redovisas i \u00f6vrigt totalresultat, c)  \u00e5terst\u00e5ende vinst eller f\u00f6rlust f\u00f6r s\u00e4kringsinstrumentet \u00e4r s\u00e4krings ineffektivitet som ska redovisas i resultatet, d)  det belopp som har ackumulerats i reserven f\u00f6r kassa- fl\u00f6dess\u00e4kring som h\u00e4rr\u00f6r fr\u00e5n s\u00e4kring av kassafl\u00f6den i enlighet med a ska redovisas enligt f\u00f6ljande:   i)  om en s\u00e4krad prognostiserad transaktion d\u00e4refter leder till redovisning av en icke-finansiell tillg\u00e5ng eller skuld, eller en s\u00e4krad prognostiserad transaktion f\u00f6r en icke-finansiell tillg\u00e5ng eller skuld blir ett bindande \u00e5tagande f\u00f6r vilket s\u00e4kringsredovisning av verkligt v\u00e4rde till\u00e4mpas, ska f\u00f6retaget ta bort det fr\u00e5n den reserv som h\u00e4rr\u00f6r fr\u00e5n s\u00e4kring av kassafl\u00f6den och ta med det direkt i det f\u00f6rsta anskaffningsv\u00e4rdet eller annat redovisat v\u00e4rde f\u00f6r tillg\u00e5ngen eller skulden,  ii)  f\u00f6r alla kassafl\u00f6dess\u00e4kringar f\u00f6rutom dem som omfattas av i) ska detta belopp omklassificeras fr\u00e5n den reserv som h\u00e4rr\u00f6r fr\u00e5n s\u00e4kring av kassafl\u00f6den till resultatet som en omklassificeringsjustering under samma period eller samma perioder under vilken eller vilka de s\u00e4krade f\u00f6rv\u00e4ntade framtida kassafl\u00f6dena p\u00e5verkar resultatet,   iii)  om detta belopp \u00e4r en f\u00f6rlust och ett f\u00f6retag  v\u00e4ntar sig att hela eller en del av f\u00f6rlusten inte kommer att \u00e5tervinnas under en eller flera framtida perioder ska det dock omedelbart omklassificera det belopp som inte v\u00e4ntas bli \u00e5tervunnet till resultatet som en omklassificeringsjustering. S\u00e4kringar av nettoinvesteringar i en utlandsverksamhet, inklusive en s\u00e4kring av en monet\u00e4r post som redovisas som en del av en nettoinvestering, ska redovisas p\u00e5 ett lik- nande s\u00e4tt som kassafl\u00f6dess\u00e4kringar: den del av vinsten eller f\u00f6rlusten f\u00f6r s\u00e4kringsinstrumentet som best\u00e4mts vara en effektiv s\u00e4kring ska redovisas i \u00f6vrigt totalresultat, och \u00f6vrig del ska redovisas i resultatr\u00e4kningen. Den acku- mulerade vinsten eller f\u00f6rlusten f\u00f6r s\u00e4kringsinstrumentet som \u00e4r h\u00e4nf\u00f6rlig till den effektiva delen av s\u00e4kringen och som har ackumulerats i valutaomr\u00e4kningsreserven ska omklassificeras fr\u00e5n eget kapital till resultatet vid en  avyttring eller delavyttring av utlandsverksamheten . ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-374": {
   "value": "IAS 20 Redovisning av statliga bidrag och upplysningar om statligt st\u00f6d Med statliga st\u00f6d avses \u00e5tg\u00e4rder fr\u00e5n staten i syfte att l\u00e4mna en ekonomisk f\u00f6rdel som \u00e4r begr\u00e4nsad till ett  f\u00f6retag eller en kategori av f\u00f6retag som uppfyller vissa  kriterier. Statliga bidrag \u00e4r st\u00f6d fr\u00e5n staten i form av \u00f6verf\u00f6ringar av resurser till ett f\u00f6retag i utbyte mot att f\u00f6re taget uppfyllt eller kommer att uppfylla vissa villkor r\u00f6rande sin verksamhet. Statliga bidrag redovisas som f\u00f6rutbetald int\u00e4kt alterna- tivt reduktion av investeringen n\u00e4r det f\u00f6religger rimlig s\u00e4kerhet att bidraget kommer att erh\u00e5llas och att kon- cernen kommer att uppfylla de villkor som \u00e4r f\u00f6rknippade med bidraget",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-375": {
   "value": "Not 2. Kritiska uppskattningar och bed\u00f6mningar Kritiska uppskattningar och bed\u00f6mningar F\u00f6retagsledningen har med styrelsen och revisions- kommitt\u00e9n diskuterat utvecklingen och upplysningarna avseende koncernens viktiga redovisningsprinciper och uppskattningar, samt till\u00e4mpningen av dessa principer och uppskattningar. Kritiska uppskattningarna och bed\u00f6mningar vid till\u00e4mp- ningen av koncernens redovisningsprinciper, vilka har en signifikant risk att leda till materiella justeringar av det bokf\u00f6rda v\u00e4rdet p\u00e5 tillg\u00e5ngar och skulder, beskrivs h\u00e4r. Nedskrivningspr\u00f6vning av goodwill Vid ber\u00e4kning av kassagenererande enheters \u00e5tervin- ningsv\u00e4rde f\u00f6r be d\u00f6mning av eventuellt nedskrivnings- behov av goodwill, har flera antaganden om framtida f\u00f6rh\u00e5llanden och uppskattningar av parametrar gjorts. En redog\u00f6relse av dessa \u00e5terfinns i not 18. Som f\u00f6rst\u00e5s av beskrivningen i noten skulle st\u00f6rre \u00e4ndringar av f\u00f6rut- s\u00e4ttningarna f\u00f6r dessa antaganden och uppskattningar kunna ha en v\u00e4sentlig effekt p\u00e5 v\u00e4rdet av goodwill. Pensionsantaganden Skanska har f\u00f6rm\u00e5nsbaserade pensionsplaner i flera l\u00e4nder. Planerna redovisas enligt IAS 19 vilket inneb\u00e4r att pensions\u00e5tagandena ber\u00e4knas med aktuariella antagan- den och att f\u00f6rvaltningstillg\u00e5ngarna marknadsv\u00e4rderas p\u00e5 balansdagen. Effekten av \u00e4ndrade aktuariella anta- ganden och marknadsv\u00e4rdering av f\u00f6rvaltningstillg\u00e5ng- arna redovisas som omv\u00e4rderingar i \u00f6vrigt totalresultat. Omv\u00e4rderingarna p\u00e5verkar r\u00e4nteb\u00e4rande pensions- skulder och eget kapital. I not 28 ges en redog\u00f6relse f\u00f6r de antaganden och f\u00f6r ut- s\u00e4ttningar som ligger till grund f\u00f6r redovisningen av pensionsskulden inklusive k\u00e4nslighetsanalys. Int\u00e4ktsredovisning \u00f6ver tid Skanska till\u00e4mpar int\u00e4ktsredovisning \u00f6ver tid inom Byggverksamheten. Utifr\u00e5n en slutl\u00e4gesprognos f\u00f6r projektets resultatutfall redovisas successivt under projektets varaktighet resultat baserat p\u00e5 projektets f\u00e4rdigst\u00e4llandegrad. Detta kr\u00e4ver att projektint\u00e4kter och projektkostnader kan storleksbest\u00e4mmas p\u00e5 ett tillf\u00f6r- litligt s\u00e4tt. F\u00f6ruts\u00e4ttningen f\u00f6r detta \u00e4r att effektiva och samordnade system f\u00f6r kalkylering, prognos och int\u00e4kts/ kostnadsrapportering finns i koncernen. Systemet kr\u00e4ver vidare en konsekvent bed\u00f6mning (prognos) av projektets slutliga utfall, inklusive analys av avvikelser i f\u00f6rh\u00e5llande till tidigare bed\u00f6mningstillf\u00e4lle. Denna kritiska bed\u00f6mning g\u00f6rs minst en g\u00e5ng per kvartal. Det verkliga utfallet av projektet vid dess slut kan dock avvika, antingen positivt eller negativt, fr\u00e5n denna bed\u00f6mning. Tvister Ledningens b\u00e4sta bed\u00f6mning har beaktats vid redo- visningen av tvistiga belopp men det faktiska framtida  utfallet kan avvika fr\u00e5n det bed\u00f6mda. Se not 33 och not 29. Investeringar i OPS-portf\u00f6ljen I not 20 B anges ber\u00e4knade v\u00e4rden f\u00f6r gjorda investe- ringar. Ber\u00e4knade marknads v\u00e4rden bygger p\u00e5 diskonte- ring av f\u00f6rv\u00e4ntade kassafl\u00f6den f\u00f6r respektive investering. Som diskonteringsr\u00e4nta har anv\u00e4nts bed\u00f6mda avkast- ningskrav p\u00e5 investeringar av detta slag. F\u00f6r\u00e4ndringar i f\u00f6rv\u00e4ntade kassafl\u00f6den, som i flera fall str\u00e4cker sig 20\u201330 \u00e5r fram\u00e5t i tiden, och/eller \u00e4ndrade avkastnings- krav kan v\u00e4sentligt p\u00e5verka s\u00e5v\u00e4l ber\u00e4knade v\u00e4rden som redovisade v\u00e4rden f\u00f6r respektive investering. Risken f\u00f6r v\u00e4sentlig p\u00e5verkan minskar gradvis i takt med att antalet projekt blir f\u00e4rre. Oms\u00e4ttningsfastigheter Angivet sammanlagt marknadsv\u00e4rde i not 22 \u00e4r ber\u00e4knat utifr\u00e5n r\u00e5dande prisniv\u00e5 p\u00e5 respektive ort f\u00f6r de enskilda fastigheterna. F\u00f6r\u00e4ndringar i utbud av liknande fastig- heter liksom \u00e4ndrad efterfr\u00e5gan p\u00e5 grund av \u00e4ndrade avkastningskrav kan v\u00e4sentligt p\u00e5verka s\u00e5v\u00e4l bed\u00f6mda marknadsv\u00e4rden som redovisade v\u00e4rden f\u00f6r respektive fastighet. Inom kommersiella fastigheter avser de uppskattade marknadsv\u00e4rdena f\u00f6r p\u00e5g\u00e5ende projekt varje fastighet vid f\u00e4rdigst\u00e4llande och till full uthyrning. F\u00f6r bostadsutvecklingsverksamheten \u00e4r tillg\u00e5ngen p\u00e5 kapi- tal och priset f\u00f6r kapital f\u00f6r att finansiera bostads k\u00f6parnas investering en kritisk faktor. Bed\u00f6mda marknads v\u00e4rden avser \u00e4ven h\u00e4r fastigheter vid f\u00e4rdigst\u00e4llande, och h\u00e4nsyn tas till det v\u00e4rde som kan erh\u00e5llas inom sedvanlig konjunktu- rcykel. Angiven redovisningsprincip vid f\u00f6rs\u00e4ljning av fastig- heter genom avyttring av bolag framg\u00e5r i not 1. F\u00f6rvaltningsfastigheter F\u00f6r kritiska antaganden och bed\u00f6mningar i samband med v\u00e4rdering av f\u00f6rvaltningsfastigheter se not 40. Skanska redovisar sina f\u00f6rvaltningsfastigheter till verkligt v\u00e4rde d\u00e4r realiserade och orealiserade v\u00e4rdef\u00f6r\u00e4ndringar redo- visas i resultatr\u00e4kningen. Resultatet kan d\u00e4rf\u00f6r p\u00e5verkas v\u00e4sentligt av f\u00f6r\u00e4ndringar i marknadens prisniv\u00e5er och av \u00e4ndringar i antaganden vid v\u00e4rdering till verkligt v\u00e4rde . Priser p\u00e5 varor och tj\u00e4nster I koncernens verksamhet finns m\u00e5nga olika typer av kontraktsformer. Graden av risk n\u00e4r det g\u00e4ller priser p\u00e5 varor och tj\u00e4nster varierar starkt beroende p\u00e5 kontraktstyp. Kraftiga \u00f6kningar i materialpriser kan utg\u00f6ra en risk framf\u00f6r allt i l\u00e5nga projekt med fastpris\u00e5tagande. Resursknapphet avseende personal och \u00e4ven vissa insatsvaror kan ocks\u00e5 p\u00e5verka verksamheten negativt. F\u00f6rseningar i designfasen eller f\u00f6r\u00e4ndringar i design \u00e4r andra omst\u00e4ndigheter som kan p\u00e5verka projekten negativt . Not 9. Avtalstillg\u00e5ngar och avtalsskulder Avtalstillg\u00e5ngar och avtalsskulder redovisas enligt IFRS 15 Int\u00e4kter fr\u00e5n avtal med kunder, se not 1. F\u00f6r risker i p\u00e5g\u00e5ende  uppdrag, se not 2. Uppgifter ur resultatr\u00e4kningen Under \u00e5ret uppg\u00e5r upparbetade int\u00e4kter till 137 598 (115 034) Mkr. Uppgifter ur rapporten \u00f6ver finansiell st\u00e4llning 2022-12-31 2021-12-31 Avtalstillg\u00e5ngar 7 772 5 451 Avtalsskulder 24 059 22 664 Avtalstillg\u00e5ngar 2022 2021 Ing\u00e5ende balans 5 451 4 599 Upparbetad int\u00e4kt under \u00e5ret, \u00e4nnu ej fakturerat 6 768 3 041 Upparbetad int\u00e4kt under \u00e5ret, fakturerat under \u00e5ret 41 268 32 787 Fakturering -46 964 -35 647 Avyttringar -36 Omklassificering 916 355 \u00c5rets kursdifferenser 369 316 Redovisat v\u00e4rde vid \u00e5rets slut 7 772 5 451 Tillg\u00e5ngar som uppkommer fr\u00e5n utgifter f\u00f6r att erh\u00e5lla eller fullg\u00f6ra ett avtal med kund ing\u00e5r i avtalstillg\u00e5ngar och upp- g\u00e5r till 0 (0) Mkr. Avskrivningar uppg\u00e5r till 0 (0) Mkr och nedskrivningar, vilka belastar projekten, till 0 (0) Mkr . Avtalsskulder 2022 20 Ing\u00e5ende balans 22 664 19 46 Fakturering 91 072 82 1 Upparbetad int\u00e4kt under \u00e5ret, fakturerat under \u00e5ret -78 059 -71 2 Upparbetad int\u00e4kt under \u00e5ret, fakturerat tidigare \u00e5r -11 503 -7 94 Int\u00e4ktsjustering  -475 -48 Avyttringar -105 Omklassificering  -1 041 -5 \u00c5rets kursdifferenser 1 507 1 2 Redovisat v\u00e4rde vid \u00e5rets slut 24 059 22 6 Goodwill uppg\u00e5r till 4 160 (3 934) Mkr. Under \u00e5ret har goodwill \u00f6kat netto med 226 Mkr fr\u00e4mst p\u00e5 grund av kursdifferenser. \u00c5tervinningsv\u00e4rdet f\u00f6r goodwill baseras p\u00e5 nyttjandev\u00e4rdet. Goodwillv\u00e4rdet tillsammans med \u00f6vriga v\u00e4rden p\u00e5 anl\u00e4ggningstillg\u00e5ngar, oms\u00e4ttnings fastigheter och netto r\u00f6relsekapital pr\u00f6vas \u00e5rligen samt \u00e4ven vid indikation p\u00e5 nedskrivningsbehov. F\u00f6rv\u00e4ntade kassafl\u00f6den baseras p\u00e5 prognoser f\u00f6r utvecklingen av   bostads- och kommersiell fastighetsutveckling samt bygginvesteringarnas utveckling p\u00e5 varje delmarknad i de l\u00e4nder d\u00e4r koncernen \u00e4r verksam. Basen f\u00f6r prog noserna \u00e4r enheternas tv\u00e5\u00e5rsprognoser. Den framtida makroekonomiska utvecklingen och r\u00e4nteutvecklingen \u00e4r ocks\u00e5 viktiga variabler. Prognos perioden omfattar tio \u00e5r, som \u00e4r den period som anv\u00e4nds i modeller i v\u00e4rdering av andra typer av till- g\u00e5ngar, till exempel kommersiella projekt. Med tio\u00e5riga modeller finns b\u00e4ttre f\u00f6ruts\u00e4ttningar att g\u00f6ra antaganden om cykler, och beroendet av residualv\u00e4rden minskar. Den tillv\u00e4xttakt som anv\u00e4nds f\u00f6r att extrapolera kassafl\u00f6desprognoser bortom den period som t\u00e4cks av de tio\u00e5riga prognoserna \u00e4r f\u00f6r branschen normala i respektive land. F\u00f6r varje aff\u00e4rsenhet anv\u00e4nds en unik diskonteringsfaktor baserad p\u00e5 WACC-r\u00e4nta (v\u00e4gd genomsnittlig kostnad f\u00f6r l\u00e5nat och eget kapital). Parametrar som p\u00e5verkar WACC-r\u00e4ntan \u00e4r l\u00e5ner\u00e4nta, marknadsrisker och f\u00f6rh\u00e5llandet mellan l\u00e5nat och eget kapital. WACC-r\u00e4ntan anges b\u00e5de f\u00f6re och efter skatt. F\u00f6ljande tabell anger hur redovisat v\u00e4rde f\u00f6rh\u00e5ller sig till \u00e5tervinningsv\u00e4rdet f\u00f6r respektive aff\u00e4rsenhet f\u00f6r Skanskas st\u00f6rsta goodwillposter. \u00c5tervinningsv\u00e4rdet uttrycks som 100. Testerna baseras p\u00e5 bed\u00f6mning av utvecklingen under  den kommande tio\u00e5rsperioden. Norge Finland Centraleuropa Storbritannien \u00c5tervinningsv\u00e4rde, 100  100 100 100 100 Redovisat v\u00e4rde  29 e.t e.t e.t Redovisat v\u00e4rde, f\u00f6reg\u00e5ende \u00e5r 1) 31 e.t e.t e.t R\u00e4ntesats, procent (WACC), f\u00f6re skatt 13 11 14 12 R\u00e4ntesats, procent (WACC), efter skatt 10 9 11 9 F\u00f6rv\u00e4ntad tillv\u00e4xt, % 2 2 3 2 R\u00e4ntesats, procent (WACC), f\u00f6reg\u00e5ende \u00e5r  (f\u00f6re skatt) 11 9 11 10 R\u00e4ntesats, procent (WACC), f\u00f6reg\u00e5ende \u00e5r  (efter skatt) 9 7 9 8 F\u00f6rv\u00e4ntad tillv\u00e4xt, %, f\u00f6reg\u00e5ende \u00e5r 2 2 2 2 Redovisat v\u00e4rde i f\u00f6rh\u00e5llande till  \u00e5tervinningsv\u00e4rdet 100 vid en h\u00f6jning av r\u00e4ntan med   +1 procentenhet 34 e.t e.t e.t  +5 procentenheter 59 e.t e.t e.t Redovisat v\u00e4rde, f\u00f6reg\u00e5ende \u00e5r, i f\u00f6rh\u00e5llande  till \u00e5tervinningsv\u00e4rdet 100 vid en h\u00f6jning av r\u00e4ntan med  +1 procentenhet 36 e.t e.t e.t  +5 procentenheter 62 e.t e.t e.t 1)  V\u00e4rde > 100 uttrycker att \u00e5tervinningsv\u00e4rde understiger redovisat v\u00e4rde och nedskrivningsbehov f\u00f6religger. F\u00f6r verksamheten i Finland  och Storbritannien \u00e4r redovisat v\u00e4rde negativt till f\u00f6ljd av ett negativt r\u00f6relsekapital som \u00f6verstiger anl\u00e4ggningstillg\u00e5ngarnas v\u00e4rde OPS-portf\u00f6lj Offentlig-privat samverkan \u00e4r en form av offentlig upphandling d\u00e4r ett projektbolag, \u00e4gt av privata f\u00f6retag, f\u00e5r ett   helhetsansvar f\u00f6r att utveckla, finansiera, bygga, driva och underh\u00e5lla offentliga samh\u00e4llsnyttiga funktioner. Betalningsformen f\u00f6r investeringarna kan antingen vara baserade p\u00e5 marknadsrisk, till exempel v\u00e4gavgifter, eller   baserade p\u00e5 tillg\u00e4nglighet, se vidare IFRIC 12 not 1. Koncessionsperioderna f\u00f6r nuvarande investeringar varierar  mellan  30 och 58 \u00e5r och \u00e4garandelen i nuvarande portf\u00f6lj ligger mellan 32 och 50 procent. F\u00f6r tillf\u00e4llet har OPS-portf\u00f6ljen   i  nvesteringar i Sverige och USA . Orealiserad utvecklingsvinst i OPS-portf\u00f6ljen Mdr kr 2022-12-31 2021-12-31 Nuv\u00e4rde av kassafl\u00f6de fr\u00e5n projekt 2,7 2,5 Nuv\u00e4rde av \u00e5terst\u00e5ende investeringar 0,0 -0,6 Nuv\u00e4rde av projekt 2,7 1,9 Redovisat v\u00e4rde f\u00f6re kassafl\u00f6dess\u00e4kringar -2,2 -1,4 Orealiserad utvecklingsvinst 0,5 0,5 Kassafl\u00f6dess\u00e4kring 0,1 0,2 P\u00e5verkan i orealiserat eget kapital 1) 0,6 0,7 1) Skatteeffekter ej inkluderade Skillnad mellan verkligt v\u00e4rde och redovisat v\u00e4rde p\u00e5 oms\u00e4ttningsfastigheterna Mdr kr \u00d6verv\u00e4rde 2022-12-31 \u00d6verv\u00e4rde 2021-12-31 Kommersiell fastighetsutveckling F\u00e4rdigst\u00e4llda projekt 1,2 3,5 Exploateringsfastigheter 1,1 1,5 P\u00e5g\u00e5ende projekt 1) 7,8 6,8 10,2 11,8 Bostadsutveckling R\u00e5mark och exploateringsfastigheter 4,3 4,0 Summa 14,5 15,8 1)  Bed\u00f6mt marknadsv\u00e4rde. Intern v\u00e4rdering med v\u00e4rdetidpunkt vid respektive f\u00e4rdigst\u00e4llande Not 28. Pensioner Avs\u00e4ttningar f\u00f6r pensioner redovisas i enlighet med IAS 19,  Ers\u00e4ttningar till anst\u00e4llda. Se not 1. Pensionsskuld enligt rapport \u00f6ver finansiell st\u00e4llning R\u00e4nteb\u00e4rande pensionsskulder uppg\u00e5r enligt rapporten  \u00f6ver finansiell st\u00e4llning till 2 891 (5 936) Mkr och r\u00e4nte- b\u00e4rande pensionsfordringar uppg\u00e5r till 2 400 (2 138) Mkr.  R\u00e4nteb\u00e4rande pensionsskulder och r\u00e4nteb\u00e4rande   pensionsfordringar uppg\u00e5r netto till 491 (3 798) Mkr. Skanska har f\u00f6rm\u00e5nsbest\u00e4mda planer f\u00f6r pensioner i  Sverige, Norge och Storbritannien. Pensionen i dessa  planer baseras huvudsakligen p\u00e5 slutl\u00f6nen eller genom- snittligt intj\u00e4nande under anst\u00e4llningsperioden. Planerna  omfattar ett stort antal anst\u00e4llda men det f\u00f6rekommer  \u00e4ven avgiftsbest\u00e4mda planer i dessa l\u00e4nder. Koncernf\u00f6re- tag i andra l\u00e4nder har pensionsplaner som redovisas som avgiftsbest\u00e4mda planer. Aktuariella antaganden 2022 Sverige Norge Storbritannien Finansiella antaganden Diskonteringsr\u00e4nta, den 1 januari 1,60% 1,90% 1,60% Diskonteringsr\u00e4nta, den 31 december 3,70% 3,20% 4,70% Ber\u00e4knad avkastning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar, perioden 1,60% 1,90% 1,60% F\u00f6rv\u00e4ntad l\u00f6ne\u00f6kning, den 31 december 3,25% 3,00% 3,50% F\u00f6rv\u00e4ntad inflation, den 31 december 2,00% 2,25% 3,25% Demografiska antaganden F\u00f6rv\u00e4ntad livsl\u00e4ngd efter 65 \u00e5rs \u00e5lder, m\u00e4n 23 \u00e5r 22 \u00e5r 22 \u00e5r F\u00f6rv\u00e4ntad livsl\u00e4ngd efter 65 \u00e5rs \u00e5lder, kvinnor 25 \u00e5r 25 \u00e5r 24 \u00e5r Livsl\u00e4ngdstabell DUS14 K2013 S3 2021 2021 Sverige Norge Storbritannien Finansiella antaganden Diskonteringsr\u00e4nta, den 1 januari 1,10% 1,80% 1,40% Diskonteringsr\u00e4nta, den 31 december 1,60% 1,90% 1,60% Ber\u00e4knad avkastning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar, perioden 1,10% 1,80% 1,40% F\u00f6rv\u00e4ntad l\u00f6ne\u00f6kning, den 31 december 3,25% 2,50% 3,50% F\u00f6rv\u00e4ntad inflation, den 31 december 2,00% 1,75% 3,25% Demografiska antaganden F\u00f6rv\u00e4ntad livsl\u00e4ngd efter 65 \u00e5rs \u00e5lder, m\u00e4n 23 \u00e5r 22 \u00e5r 22 \u00e5r F\u00f6rv\u00e4ntad livsl\u00e4ngd efter 65 \u00e5rs \u00e5lder, kvinnor 25 \u00e5r 25 \u00e5r 24 \u00e5r Livsl\u00e4ngdstabell DUS14 K2013 S3 2020 Samtliga tre l\u00e4nder d\u00e4r Skanska har f\u00f6rm\u00e5nsbest\u00e4mda planer har en omfattande marknad f\u00f6r f\u00f6rstklassiga l\u00e5ngfristiga f\u00f6retagsobligationer inklusive bostadsobligationer. Diskonteringsr\u00e4ntan fastst\u00e4lles med utg\u00e5ngspunkt fr\u00e5n marknads- r\u00e4ntan p\u00e5 balansdagen f\u00f6r dessa obligationer. Pensionsf\u00f6rpliktelsernas k\u00e4nslighet f\u00f6r \u00e4ndrade antaganden Sverige Norge Storbritannien Summa 1) Pensionsf\u00f6rpliktelser, den 31 december, 2022 8 876 4 831 7 986 21 693 Diskonteringsr\u00e4ntan \u00f6kar med 0,25% -375 -225 -300 -900 Diskonteringsr\u00e4ntan reduceras med 0,25% 375 225 300 900 F\u00f6rv\u00e4ntad l\u00f6ne\u00f6kning \u00f6kar med 0,25% 100 100 0 200 F\u00f6rv\u00e4ntad l\u00f6ne\u00f6kning reduceras med 0,25% -100 -100 0 -200 F\u00f6rv\u00e4ntad inflation \u00f6kar med 0,25% 300 125 150 575 F\u00f6rv\u00e4ntad inflation minskar med 0,25% -300 -125 -150 -575 F\u00f6rv\u00e4ntad livsl\u00e4ngd \u00f6kar med 1 \u00e5r 325 225 200 750 1)  Ber\u00e4knad f\u00f6r\u00e4ndring av pensionsf\u00f6rpliktelsen/pensionsskulden om antagandet \u00f6kar eller reduceras f\u00f6r samtliga tre l\u00e4nder.  Om pensionsskulden \u00f6kar f\u00f6r samtliga tre l\u00e4nder reduceras koncernens eget kapital med 90 procent av den \u00f6kade pensionsskulden  efter h\u00e4nsyn tagen till uppskjuten skatt och sociala kostnader. F\u00f6rvaltningstillg\u00e5ngarnas k\u00e4nslighet f\u00f6r avvikelser mellan ber\u00e4knad avkastning och verklig avkastning Sverige Norge Storbritannien Summa 1) F\u00f6rvaltningstillg\u00e5ngar, den 31 december, 2022 5 985 6 464 8 753 21 202 Avkastningen \u00f6kar med 5% 300 325 425 1 050 Avkastning minskar med 5% -300 -325 -425 -1 050 1)  Om verklig avkastning \u00f6verstiger ber\u00e4knad avkastning med 5 procent f\u00f6rv\u00e4ntas vinsten vid omv\u00e4rderingen uppg\u00e5 till 1 050 Mkr.  Om verklig avkastning understiger ber\u00e4knad avkastning med 5 procent f\u00f6rv\u00e4ntas f\u00f6rlusten vid omv\u00e4rderingen uppg\u00e5 till 1 050 Mkr. K\u00e4nslighetsanalyserna baseras p\u00e5 befintliga f\u00f6rh\u00e5llanden, antaganden och populationer. Applicering p\u00e5 andra niv\u00e5er kan ge andra effekter av f\u00f6r\u00e4ndringar. F\u00f6r\u00e4ndring av avs\u00e4ttningar f\u00f6rdelat p\u00e5 tvistreserv, avs\u00e4ttning f\u00f6r garantier samt \u00f6vrigt framg\u00e5r av nedan tabell. F\u00f6r tvistreserv se \u00e4ven not 33. Tvistreserv Avs\u00e4ttning f\u00f6r garantier \u00d6vriga avs\u00e4ttningar Summa 2022 2021 2022 2021 2022 2021 2022 2021 Ing\u00e5ende balans 2 413 1 786 3 892 3 514 4 935 5 026 11 239 10 326 Avyttrade avs\u00e4ttningar -17 -5 -18 -22 -18 \u00c5rets avs\u00e4ttningar 527 888 1 475 1 402 1 383 721 3 386 3 01 1 Ianspr\u00e5ktagna avs\u00e4ttningar -309 -228 -780 -638 -2 092 -607 -3 181 -1 473 Outnyttjade belopp som \u00e5terf\u00f6rts, v\u00e4rdef\u00f6r\u00e4ndring -189 -115 -962 -448 -213 -240 -1 365 -80 3 Kursdifferenser 121 79 170 115 169 107 459 30 0 Omklassificeringar 82 3 -9 -53 -222 -54 -148 -104 Belopp vid \u00e5rets slut 2 644 2 413 3 770 3 892 3 954 4 935 10 368 11 23 9 Kortfristiga avs\u00e4ttningar 2022-12-31 2021-12-31 Icke r\u00e4nteb\u00e4rande 10 368 11 239 Summa 10 368 11 239 Avs\u00e4ttningar f\u00f6r tvister avser s\u00e5v\u00e4l tvister ang\u00e5ende projekt inom Byggverksamheten som har avslutats som andra  tvister. Eventualf\u00f6rpliktelser Eventualf\u00f6rpliktelser redovisas i enlighet med IAS 37 Avs\u00e4ttningar, eventualf\u00f6rpliktelser och eventualtillg\u00e5ngar. Se not 1. Eventualf\u00f6rpliktelser, exklusive f\u00f6rpliktelser f\u00f6r partners framtida fullg\u00f6rande i gemensamma verksamheter, uppg\u00e5r till 1 210 (1 339) Mkr. Beloppen avser huvudsak- ligen joint ventures och bostadsr\u00e4ttf\u00f6reningar inom r\u00f6relsesegmenten Kommersiell fastighetsutveckling och Bostadsutveckling. Skanskas f\u00f6rpliktelser f\u00f6r partners framtida fullg\u00f6rande i gemensamma verksamheter avser entreprenadarbeten inom Byggverksamheten och Projekt utvecklings verk- samheten. Om en partner inte fullg\u00f6r sin del av entrepre- naden \u00e4r \u00f6vriga partner solidariskt  an svariga f\u00f6r att ocks\u00e5 denna del av entreprenaden fullg\u00f6rs. Partners andel av framtida fullg\u00f6rande i gemensamma verksamheter upp- g\u00e5r till 31 919 (55 874) Mkr. F\u00f6r den h\u00e4ndelse att Skanska tar \u00f6ver del av fullg\u00f6rande kommer Skanskas orderstock att \u00f6ka i motsvarande m\u00e5n. Skanska v\u00e4ljer att avtala om gemensamma verksamheter och joint venture n\u00e4r det \u00e4r f\u00f6rdelaktigt med tanke p\u00e5 projektets storlek och/eller typ av \u00e5taganden som ing\u00e5r i projektet. Att kombinera expertis och resurser med andra byggbolag \u00e4r d\u00e5 ett s\u00e4tt att optimera projektplanering och genomf\u00f6rande likv\u00e4l som att hantera specifika projektris- ker. Utomst\u00e5ende parter i dessa samarbetsarrangemang granskas enligt processen om anbudsf\u00f6rfarande. F\u00f6r mer information om gemensamma verksamheter och joint ventures se not 20 B och 20 C. Skanska Finland underr\u00e4ttades 2017 om att f\u00f6retagsbot beg\u00e4rts av \u00e5klagaren i samband med en mututredning som involverade en f\u00f6re detta fastighetschef i ett annat f\u00f6retag och avs\u00e5g vissa betalningar f\u00f6r sponsring av idrott som Skanska Finland gjort f\u00f6re 2013. Skanska Finlands verkst\u00e4llande direkt\u00f6r stod ocks\u00e5 \u00e5talad i detta m\u00e5l. Skanska har fr\u00e5n utredningens b\u00f6rjan aktivt samarbetat med \u00e5klagaren och polisen. 2019 avvisade Helsingfors tingsr\u00e4tt \u00e5talet mot Skanska Finland och Skanska  Finlands verkst\u00e4llande direkt\u00f6r liksom kravet p\u00e5 f\u00f6retagsbot. Domen \u00f6verklagades av \u00e5klagaren. Hovr\u00e4tten beslutade i april 2022 att fastst\u00e4lla tingsr\u00e4ttens beslut att avvisa \u00e5talet mot Skanska Finland och Skanska Finlands verk- st\u00e4llande direkt\u00f6r liksom kravet p\u00e5 f\u00f6retagsbot. Domen \u00f6verklagades inte och d\u00e4rmed avslutades \u00e4rendet 2022. Brasiliens konkurrensmyndighet, Administrative Council of Economic Defense (CADE), och Comptroller General of the Union (CGU) inledde 2015 administrativa processer mot Skanska Brasil betr\u00e4ffande vissa Petrobras-projekt. \u00c5r 2016 beslutade CGU att utest\u00e4nga Skanska Brasil fr\u00e5n offentliga upphandlingar under minst tv\u00e5 \u00e5r. Skanska Brasils \u00f6verklagande \u00e4r fortfarande under behandling. CADE har \u00e4nnu inte fattat n\u00e5got beslut i kartell\u00e4rendet. Ytterligare myndigheter i Brasilien har initierat r\u00e4tts- processer betr\u00e4ffande samma transaktioner. \u00c5r 2016 l\u00e4mnade Attorney General of the Union (AGU) in en st\u00e4mningsans\u00f6kan mot sju f\u00f6retag, d\u00e4ribland Skanska Brasil. \u00c5talet fokuserade p\u00e5 krav avseende felaktiga betalningar av en joint venture-partner. Domstolen i s\u00e5v\u00e4l f\u00f6rsta som andra instans ogillade yrkandet mot Skanska Brasil. AGU \u00f6verklagade domen till H\u00f6gsta domstolen som 2022 slutligen beslutade att fastst\u00e4lla domen i l\u00e4gre instans att ogilla talan mot Skanska Brasil. Federal Audit Court (TCU) \u00e4r en myndighet som granskar offentliga kontrakt, inklusive de som ing\u00e5tts med Petrobras. Skanska Brasil har vissa kontrakt som granskas av TCU. TCU meddelade 2020 ett principbeslut att skadest\u00e5nd f\u00f6r \u00f6verpriss\u00e4ttning i samtliga kontrakt som ing\u00e5tts av medlemmar i Petrobras-kartellen kan beslutas i enlighet med en ekonometrisk modell. TCU har i en granskningsrapport fr\u00e5n 2020 rekommenderat till\u00e4mpning av denna modell f\u00f6r att ber\u00e4kna skadest\u00e5nd f\u00f6r \u00f6verpriss\u00e4ttning i ett kontrakt med Petrobras som Skanska Brasil utf\u00f6rde i joint venture med andra. TCU beslutade i april 2021, baserat p\u00e5 den ekonometriska skadest\u00e5ndsber\u00e4kningen, att inleda en administrativ process g\u00e4llande p\u00e5st\u00e5dd \u00f6verpriss\u00e4ttning i projektet. Skanska Brasil har l\u00e4mnat svarom\u00e5l. TCU f\u00f6rv\u00e4ntas meddela slutligt beslut under 2023. TCU f\u00e4rdigst\u00e4llde i februari 2022 en utredning om p\u00e5st\u00e5dda felaktigheter i tv\u00e5 \u00e4ndringsorder i ovann\u00e4mnda projekt. Utredningen p\u00e5st\u00e5r att Petrobras felaktigt ut - betalat ett st\u00f6rre belopp till joint venture som kompen- sation f\u00f6r att Petrobras f\u00f6rsenat projektet tv\u00e5 \u00e5r. TCU har \u00e4nnu inte beslutat om en administrativ process skall p\u00e5b\u00f6rjas i detta \u00e4rende. 2006 inledde skattemyndigheterna i Argentina en utredning av cirka 120 f\u00f6retag, d\u00e4ribland Skanska S.A., g\u00e4llande bluffakturor. Skanska samarbetade med myn- digheterna och korrigerade sina inkomstdeklarationer. 2011 togs fallet upp i appellationsdomstolen som ans\u00e5g att det inte fanns n\u00e5gra bevis p\u00e5 \u00f6vertr\u00e4delser. \u00c5r 2017 beslutade emellertid den federala brottsm\u00e5lsdomstolen att \u00e5terigen \u00e5tala ett stort antal personer, inklusive tio f\u00f6re detta Skanska-anst\u00e4llda. Inget datum \u00e4r satt f\u00f6r  r\u00e4tteg\u00e5ng. Skanska s\u00e5lde sin argentinska verksamhet 2015, men driver \u00e4rendet eftersom det ing\u00e5r i f\u00f6rpliktel- serna gentemot k\u00f6paren Fastighetsv\u00e4rdering Samtliga fastigheter v\u00e4rderas internt varje kvartal utifr\u00e5n en tio\u00e5rig kassafl\u00f6desmodell. Fastigheter v\u00e4rderas individuellt genom att nuv\u00e4rdesber\u00e4kna framtida kassafl\u00f6den under tio \u00e5r samt restv\u00e4rdet \u00e5r 10. Bed\u00f6mda hyresbetalningar samt drifts- och underh\u00e5llskostnader h\u00e4rleds fr\u00e5n aktuella och budgeterade int\u00e4kter och kostnader. H\u00e4nsyn tas till eventuella f\u00f6r\u00e4ndringar i uthyrningsgrad, hyresniv\u00e5er, investeringsbehov samt drifts- och underh\u00e5llskostnader. Hyresutvecklingen bed\u00f6ms f\u00f6lja inflationen med h\u00e4nsyn taget till g\u00e4llande indexklausuler i befintliga kontrakt. Vid kontraktens slut g\u00f6rs en bed\u00f6mning om d\u00e5 r\u00e5dande marknadshyra. Vakanser bed\u00f6ms utifr\u00e5n g\u00e4llande vakanssituation, lokalens l\u00e4ge och skick. Till grund f\u00f6r kassafl\u00f6deskalkylerna har antagits en l\u00e5ngsiktig inflation om 2 procent, se tabell till h\u00f6ger. Marknadens direktavkastningskrav och kalkylr\u00e4ntor baseras p\u00e5 analys av j\u00e4mf\u00f6rbara transktioner p\u00e5 fastighetsmarknaden. H\u00e4nsyn tages till fastighetens geografiska l\u00e4ge och standard vilket inneb\u00e4r att direktavkastningskravet varierar mellan olika fastigheter. En g\u00e5ng per \u00e5r v\u00e4rderas samtliga fastigheter externt av auktoriserad v\u00e4rderare i syfte att kvalitetss\u00e4kra den interna v\u00e4rderingen. Verkligt v\u00e4rde \u00e4r en bed\u00f6mning av det mest sannolika priset vid en normal f\u00f6rs\u00e4ljning p\u00e5 den \u00f6ppna marknaden. Det verkliga v\u00e4rdet kan endast med s\u00e4kerhet fastst\u00e4llas d\u00e5 en fastighet faktiskt s\u00e4ljs. Avvikelserna i enskilda fastigheter antas normalt till viss del ta ut varandra i ett samlat fastighetsbest\u00e5nd varf\u00f6r ett rimligt os\u00e4kerhets intervall f\u00f6r  fastig hetesbest\u00e5ndet uppskattas till +/- 5 procent. F\u00f6rvaltningsfastigheternas redovisade v\u00e4rde enligt intern v\u00e4rdering per 31 december 2022 uppg\u00e5r till 3 758 Mkr. Den interna v\u00e4rderingen med v\u00e4rdetidpunkt per 2022-12-31 visade ett v\u00e4rde som understeg den externa v\u00e4rderingen med 4,9 procent eller 193 Mkr Sammanfattning av den interna v\u00e4rderingen per 2022-12-31 Kalkyperiod  Normalt 10 \u00e5r Inflationsantagande  L\u00e5ngsiktigt inflationsantagande p\u00e5 2 procent Direktavkastning vid kalkylperiodens slut  Varierar mellan 3,8 och 4,2 procent Kalkylr\u00e4nta  Mellan 5,8 och 6,2 procent L\u00e5ngsiktig vakansgrad  Individuell bed\u00f6mning, normalt ca 5 procent Det genomsnittliga direktavkastningskravet vid kalkylperiodens slut uppgick till 3,93 procent. F\u00f6r\u00e4ndring av f\u00f6rvaltningsfastigheternas redovisade v\u00e4rde F\u00f6rvaltningsfastigheternas redovisade v\u00e4rde per 31 december 2022 uppg\u00e5r till 3,8 miljarder kronor. 2022 Vid \u00e5rets b\u00f6rjan Investeringar / omklassificeringar 2 066 V\u00e4rdef\u00f6r\u00e4ndringar 1) 1 692 Utg\u00e5ende verkligt v\u00e4rde 3 758 1)  Varav 1 581 Mkr avser skillnader mellan fastigheternas verkliga v\u00e4rde vid \u00f6verl\u00e5telsedagen (IAS 40) och dess tidigare redovisade v\u00e4rde som oms\u00e4ttningsfastighet (IAS 2). K\u00e4nslighetsanalys Nedanst\u00e5ende tabell visar v\u00e4rdep\u00e5verkan vid f\u00f6r\u00e4ndringar av n\u00e4mnda faktorer: Basv\u00e4rde F\u00f6r\u00e4ndring av antagande P\u00e5verkan p\u00e5 v\u00e4rde, Mkr Hyresv\u00e4rde 3 760 +/- 50 kr /kvm +/- 58 Driftskostnader 309 +/- 25 kr/kvm +/- 45 L\u00e5ngsiktig vakansgrad, % 5,0 +/- 1 procentenhet +39 /-45 Genomsnittligt direktavkastningskrav, % 3,93 +/- 0,25 procentenhet +257 /-225 Fastighetsbest\u00e5nd vid balansdagen Fastighetstyp Omr\u00e5de Uthyrningsbar  area, m 2 Hyresv\u00e4rde p\u00e5 \u00e5rsbasis, Mkr Ekonomisk uthyrningsgrad, % H\u00e5llbarhets- certifiering, % Kontor Malm\u00f6 23 110 74 98 100 Kontor Stockholm 28 992 122 80 100 Summa 52 102 196 86 100 \u00c5rets fastighetsinvesteringar/omklassificeringar Fastighet Omr\u00e5de Intern v\u00e4rdering, Mkr Genomsnittlig extern v\u00e4rdering, Mkr Avvikelse, % Epic Malm\u00f6 766 802 -4,5 Aqua Malm\u00f6 612 644 -5,0 Sthlm 01 Stockholm 2 380 2 505 -5,0 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-376": {
   "value": "Not 2. Kritiska uppskattningar och bed\u00f6mningar Kritiska uppskattningar och bed\u00f6mningar F\u00f6retagsledningen har med styrelsen och revisions- kommitt\u00e9n diskuterat utvecklingen och upplysningarna avseende koncernens viktiga redovisningsprinciper och uppskattningar, samt till\u00e4mpningen av dessa principer och uppskattningar. Kritiska uppskattningarna och bed\u00f6mningar vid till\u00e4mp- ningen av koncernens redovisningsprinciper, vilka har en signifikant risk att leda till materiella justeringar av det bokf\u00f6rda v\u00e4rdet p\u00e5 tillg\u00e5ngar och skulder, beskrivs h\u00e4r. Nedskrivningspr\u00f6vning av goodwill Vid ber\u00e4kning av kassagenererande enheters \u00e5tervin- ningsv\u00e4rde f\u00f6r be d\u00f6mning av eventuellt nedskrivnings- behov av goodwill, har flera antaganden om framtida f\u00f6rh\u00e5llanden och uppskattningar av parametrar gjorts. En redog\u00f6relse av dessa \u00e5terfinns i not 18. Som f\u00f6rst\u00e5s av beskrivningen i noten skulle st\u00f6rre \u00e4ndringar av f\u00f6rut- s\u00e4ttningarna f\u00f6r dessa antaganden och uppskattningar kunna ha en v\u00e4sentlig effekt p\u00e5 v\u00e4rdet av goodwill. Pensionsantaganden Skanska har f\u00f6rm\u00e5nsbaserade pensionsplaner i flera l\u00e4nder. Planerna redovisas enligt IAS 19 vilket inneb\u00e4r att pensions\u00e5tagandena ber\u00e4knas med aktuariella antagan- den och att f\u00f6rvaltningstillg\u00e5ngarna marknadsv\u00e4rderas p\u00e5 balansdagen. Effekten av \u00e4ndrade aktuariella anta- ganden och marknadsv\u00e4rdering av f\u00f6rvaltningstillg\u00e5ng- arna redovisas som omv\u00e4rderingar i \u00f6vrigt totalresultat. Omv\u00e4rderingarna p\u00e5verkar r\u00e4nteb\u00e4rande pensions- skulder och eget kapital. I not 28 ges en redog\u00f6relse f\u00f6r de antaganden och f\u00f6r ut- s\u00e4ttningar som ligger till grund f\u00f6r redovisningen av pensionsskulden inklusive k\u00e4nslighetsanalys. Int\u00e4ktsredovisning \u00f6ver tid Skanska till\u00e4mpar int\u00e4ktsredovisning \u00f6ver tid inom Byggverksamheten. Utifr\u00e5n en slutl\u00e4gesprognos f\u00f6r projektets resultatutfall redovisas successivt under projektets varaktighet resultat baserat p\u00e5 projektets f\u00e4rdigst\u00e4llandegrad. Detta kr\u00e4ver att projektint\u00e4kter och projektkostnader kan storleksbest\u00e4mmas p\u00e5 ett tillf\u00f6r- litligt s\u00e4tt. F\u00f6ruts\u00e4ttningen f\u00f6r detta \u00e4r att effektiva och samordnade system f\u00f6r kalkylering, prognos och int\u00e4kts/ kostnadsrapportering finns i koncernen. Systemet kr\u00e4ver vidare en konsekvent bed\u00f6mning (prognos) av projektets slutliga utfall, inklusive analys av avvikelser i f\u00f6rh\u00e5llande till tidigare bed\u00f6mningstillf\u00e4lle. Denna kritiska bed\u00f6mning g\u00f6rs minst en g\u00e5ng per kvartal. Det verkliga utfallet av projektet vid dess slut kan dock avvika, antingen positivt eller negativt, fr\u00e5n denna bed\u00f6mning. Tvister Ledningens b\u00e4sta bed\u00f6mning har beaktats vid redo- visningen av tvistiga belopp men det faktiska framtida  utfallet kan avvika fr\u00e5n det bed\u00f6mda. Se not 33 och not 29. Investeringar i OPS-portf\u00f6ljen I not 20 B anges ber\u00e4knade v\u00e4rden f\u00f6r gjorda investe- ringar. Ber\u00e4knade marknads v\u00e4rden bygger p\u00e5 diskonte- ring av f\u00f6rv\u00e4ntade kassafl\u00f6den f\u00f6r respektive investering. Som diskonteringsr\u00e4nta har anv\u00e4nts bed\u00f6mda avkast- ningskrav p\u00e5 investeringar av detta slag. F\u00f6r\u00e4ndringar i f\u00f6rv\u00e4ntade kassafl\u00f6den, som i flera fall str\u00e4cker sig 20\u201330 \u00e5r fram\u00e5t i tiden, och/eller \u00e4ndrade avkastnings- krav kan v\u00e4sentligt p\u00e5verka s\u00e5v\u00e4l ber\u00e4knade v\u00e4rden som redovisade v\u00e4rden f\u00f6r respektive investering. Risken f\u00f6r v\u00e4sentlig p\u00e5verkan minskar gradvis i takt med att antalet projekt blir f\u00e4rre. Oms\u00e4ttningsfastigheter Angivet sammanlagt marknadsv\u00e4rde i not 22 \u00e4r ber\u00e4knat utifr\u00e5n r\u00e5dande prisniv\u00e5 p\u00e5 respektive ort f\u00f6r de enskilda fastigheterna. F\u00f6r\u00e4ndringar i utbud av liknande fastig- heter liksom \u00e4ndrad efterfr\u00e5gan p\u00e5 grund av \u00e4ndrade avkastningskrav kan v\u00e4sentligt p\u00e5verka s\u00e5v\u00e4l bed\u00f6mda marknadsv\u00e4rden som redovisade v\u00e4rden f\u00f6r respektive fastighet. Inom kommersiella fastigheter avser de uppskattade marknadsv\u00e4rdena f\u00f6r p\u00e5g\u00e5ende projekt varje fastighet vid f\u00e4rdigst\u00e4llande och till full uthyrning. F\u00f6r bostadsutvecklingsverksamheten \u00e4r tillg\u00e5ngen p\u00e5 kapi- tal och priset f\u00f6r kapital f\u00f6r att finansiera bostads k\u00f6parnas investering en kritisk faktor. Bed\u00f6mda marknads v\u00e4rden avser \u00e4ven h\u00e4r fastigheter vid f\u00e4rdigst\u00e4llande, och h\u00e4nsyn tas till det v\u00e4rde som kan erh\u00e5llas inom sedvanlig konjunktu- rcykel. Angiven redovisningsprincip vid f\u00f6rs\u00e4ljning av fastig- heter genom avyttring av bolag framg\u00e5r i not 1. F\u00f6rvaltningsfastigheter F\u00f6r kritiska antaganden och bed\u00f6mningar i samband med v\u00e4rdering av f\u00f6rvaltningsfastigheter se not 40. Skanska redovisar sina f\u00f6rvaltningsfastigheter till verkligt v\u00e4rde d\u00e4r realiserade och orealiserade v\u00e4rdef\u00f6r\u00e4ndringar redo- visas i resultatr\u00e4kningen. Resultatet kan d\u00e4rf\u00f6r p\u00e5verkas v\u00e4sentligt av f\u00f6r\u00e4ndringar i marknadens prisniv\u00e5er och av \u00e4ndringar i antaganden vid v\u00e4rdering till verkligt v\u00e4rde . Priser p\u00e5 varor och tj\u00e4nster I koncernens verksamhet finns m\u00e5nga olika typer av kontraktsformer. Graden av risk n\u00e4r det g\u00e4ller priser p\u00e5 varor och tj\u00e4nster varierar starkt beroende p\u00e5 kontraktstyp. Kraftiga \u00f6kningar i materialpriser kan utg\u00f6ra en risk framf\u00f6r allt i l\u00e5nga projekt med fastpris\u00e5tagande. Resursknapphet avseende personal och \u00e4ven vissa insatsvaror kan ocks\u00e5 p\u00e5verka verksamheten negativt. F\u00f6rseningar i designfasen eller f\u00f6r\u00e4ndringar i design \u00e4r andra omst\u00e4ndigheter som kan p\u00e5verka projekten negativt . Not 9. Avtalstillg\u00e5ngar och avtalsskulder Avtalstillg\u00e5ngar och avtalsskulder redovisas enligt IFRS 15 Int\u00e4kter fr\u00e5n avtal med kunder, se not 1. F\u00f6r risker i p\u00e5g\u00e5ende  uppdrag, se not 2. Uppgifter ur resultatr\u00e4kningen Under \u00e5ret uppg\u00e5r upparbetade int\u00e4kter till 137 598 (115 034) Mkr. Uppgifter ur rapporten \u00f6ver finansiell st\u00e4llning 2022-12-31 2021-12-31 Avtalstillg\u00e5ngar 7 772 5 451 Avtalsskulder 24 059 22 664 Avtalstillg\u00e5ngar 2022 2021 Ing\u00e5ende balans 5 451 4 599 Upparbetad int\u00e4kt under \u00e5ret, \u00e4nnu ej fakturerat 6 768 3 041 Upparbetad int\u00e4kt under \u00e5ret, fakturerat under \u00e5ret 41 268 32 787 Fakturering -46 964 -35 647 Avyttringar -36 Omklassificering 916 355 \u00c5rets kursdifferenser 369 316 Redovisat v\u00e4rde vid \u00e5rets slut 7 772 5 451 Tillg\u00e5ngar som uppkommer fr\u00e5n utgifter f\u00f6r att erh\u00e5lla eller fullg\u00f6ra ett avtal med kund ing\u00e5r i avtalstillg\u00e5ngar och upp- g\u00e5r till 0 (0) Mkr. Avskrivningar uppg\u00e5r till 0 (0) Mkr och nedskrivningar, vilka belastar projekten, till 0 (0) Mkr . Avtalsskulder 2022 20 21 Ing\u00e5ende balans 22 664 19 46 2 Fakturering 91 072 82 1 83 Upparbetad int\u00e4kt under \u00e5ret, fakturerat under \u00e5ret -78 059 -71 2 65 Upparbetad int\u00e4kt under \u00e5ret, fakturerat tidigare \u00e5r -11 503 -7 94 0 Int\u00e4ktsjustering  -475 -48 0 Avyttringar -105 Omklassificering  -1 041 -5 03 \u00c5rets kursdifferenser 1 507 1 2 07 Redovisat v\u00e4rde vid \u00e5rets slut 24 059 22 6 64 Goodwill uppg\u00e5r till 4 160 (3 934) Mkr. Under \u00e5ret har goodwill \u00f6kat netto med 226 Mkr fr\u00e4mst p\u00e5 grund av kursdifferenser. \u00c5tervinningsv\u00e4rdet f\u00f6r goodwill baseras p\u00e5 nyttjandev\u00e4rdet. Goodwillv\u00e4rdet tillsammans med \u00f6vriga v\u00e4rden p\u00e5 anl\u00e4ggningstillg\u00e5ngar, oms\u00e4ttnings fastigheter och netto r\u00f6relsekapital pr\u00f6vas \u00e5rligen samt \u00e4ven vid indikation p\u00e5 nedskrivningsbehov. F\u00f6rv\u00e4ntade kassafl\u00f6den baseras p\u00e5 prognoser f\u00f6r utvecklingen av   bostads- och kommersiell fastighetsutveckling samt bygginvesteringarnas utveckling p\u00e5 varje delmarknad i de l\u00e4nder d\u00e4r koncernen \u00e4r verksam. Basen f\u00f6r prog noserna \u00e4r enheternas tv\u00e5\u00e5rsprognoser. Den framtida makroekonomiska utvecklingen och r\u00e4nteutvecklingen \u00e4r ocks\u00e5 viktiga variabler. Prognos perioden omfattar tio \u00e5r, som \u00e4r den period som anv\u00e4nds i modeller i v\u00e4rdering av andra typer av till- g\u00e5ngar, till exempel kommersiella projekt. Med tio\u00e5riga modeller finns b\u00e4ttre f\u00f6ruts\u00e4ttningar att g\u00f6ra antaganden om cykler, och beroendet av residualv\u00e4rden minskar. Den tillv\u00e4xttakt som anv\u00e4nds f\u00f6r att extrapolera kassafl\u00f6desprognoser bortom den period som t\u00e4cks av de tio\u00e5riga prognoserna \u00e4r f\u00f6r branschen normala i respektive land. F\u00f6r varje aff\u00e4rsenhet anv\u00e4nds en unik diskonteringsfaktor baserad p\u00e5 WACC-r\u00e4nta (v\u00e4gd genomsnittlig kostnad f\u00f6r l\u00e5nat och eget kapital). Parametrar som p\u00e5verkar WACC-r\u00e4ntan \u00e4r l\u00e5ner\u00e4nta, marknadsrisker och f\u00f6rh\u00e5llandet mellan l\u00e5nat och eget kapital. WACC-r\u00e4ntan anges b\u00e5de f\u00f6re och efter skatt. F\u00f6ljande tabell anger hur redovisat v\u00e4rde f\u00f6rh\u00e5ller sig till \u00e5tervinningsv\u00e4rdet f\u00f6r respektive aff\u00e4rsenhet f\u00f6r Skanskas st\u00f6rsta goodwillposter. \u00c5tervinningsv\u00e4rdet uttrycks som 100. Testerna baseras p\u00e5 bed\u00f6mning av utvecklingen under  den kommande tio\u00e5rsperioden. Nedskrivning av goodwill Under \u00e5ret har koncernen skrivit ned goodwill med -1 (-53) Mkr. Nedskrivningarna baseras p\u00e5 en ber\u00e4kning av nyttjandev\u00e4rde och redovisas som f\u00f6rs\u00e4ljnings- och administrations- kostnad i resultatr\u00e4kningen. Norge Finland Centraleuropa Storbritannien \u00c5tervinningsv\u00e4rde, 100  100 100 100 100 Redovisat v\u00e4rde  29 e.t e.t e.t Redovisat v\u00e4rde, f\u00f6reg\u00e5ende \u00e5r 1) 31 e.t e.t e.t R\u00e4ntesats, procent (WACC), f\u00f6re skatt 13 11 14 12 R\u00e4ntesats, procent (WACC), efter skatt 10 9 11 9 F\u00f6rv\u00e4ntad tillv\u00e4xt, % 2 2 3 2 R\u00e4ntesats, procent (WACC), f\u00f6reg\u00e5ende \u00e5r  (f\u00f6re skatt) 11 9 11 10 R\u00e4ntesats, procent (WACC), f\u00f6reg\u00e5ende \u00e5r  (efter skatt) 9 7 9 8 F\u00f6rv\u00e4ntad tillv\u00e4xt, %, f\u00f6reg\u00e5ende \u00e5r 2 2 2 2 Redovisat v\u00e4rde i f\u00f6rh\u00e5llande till  \u00e5tervinningsv\u00e4rdet 100 vid en h\u00f6jning av r\u00e4ntan med   +1 procentenhet 34 e.t e.t e.t  +5 procentenheter 59 e.t e.t e.t Redovisat v\u00e4rde, f\u00f6reg\u00e5ende \u00e5r, i f\u00f6rh\u00e5llande  till \u00e5tervinningsv\u00e4rdet 100 vid en h\u00f6jning av r\u00e4ntan med  +1 procentenhet 36 e.t e.t e.t  +5 procentenheter 62 e.t e.t e.t 1)  V\u00e4rde > 100 uttrycker att \u00e5tervinningsv\u00e4rde understiger redovisat v\u00e4rde och nedskrivningsbehov f\u00f6religger. F\u00f6r verksamheten i Finland  och Storbritannien \u00e4r redovisat v\u00e4rde negativt till f\u00f6ljd av ett negativt r\u00f6relsekapital som \u00f6verstiger anl\u00e4ggningstillg\u00e5ngarnas v\u00e4rde OPS-portf\u00f6lj Offentlig-privat samverkan \u00e4r en form av offentlig upphandling d\u00e4r ett projektbolag, \u00e4gt av privata f\u00f6retag, f\u00e5r ett helhetsansvar f\u00f6r att utveckla, finansiera, bygga, driva och underh\u00e5lla offentliga samh\u00e4llsnyttiga funktioner. Betalningsformen f\u00f6r investeringarna kan antingen vara baserade p\u00e5 marknadsrisk, till exempel v\u00e4gavgifter, eller baserade p\u00e5 tillg\u00e4nglighet, se vidare IFRIC 12 not 1. Koncessionsperioderna f\u00f6r nuvarande investeringar varierar  mellan 30 och 58 \u00e5r och \u00e4garandelen i nuvarande portf\u00f6lj ligger mellan 32 och 50 procent. F\u00f6r tillf\u00e4llet har OPS-portf\u00f6ljen i  nvesteringar i Sverige och USA . Orealiserad utvecklingsvinst i OPS-portf\u00f6ljen Mdr kr 2022-12-31 2021-12-31 Nuv\u00e4rde av kassafl\u00f6de fr\u00e5n projekt 2,7 2,5 Nuv\u00e4rde av \u00e5terst\u00e5ende investeringar 0,0 -0,6 Nuv\u00e4rde av projekt 2,7 1,9 Redovisat v\u00e4rde f\u00f6re kassafl\u00f6dess\u00e4kringar -2,2 -1,4 Orealiserad utvecklingsvinst 0,5 0,5 Kassafl\u00f6dess\u00e4kring 0,1 0,2 P\u00e5verkan i orealiserat eget kapital 1) 0,6 0,7 OPS-portf\u00f6lj \u00d6vriga joint ventures Totalt alla joint ventures Rapport \u00f6ver finansiell st\u00e4llning 2022-12-31 2021-12-31 2022-12-31 2021-12-31 2022-12-31 2021-12-31 Anl\u00e4ggningstillg\u00e5ngar 43 683 44 593 386 388 44 068 44 981 Oms\u00e4ttningstillg\u00e5ngar 1 225 1 692 1 735 8 558 2 960 10 250 Kassa och bank 4 972 2 983 449 828 5 421 3 811 Summa tillg\u00e5ngar 49 879 49 268 2 570 9 774 52 449 59 042 Eget kapital h\u00e4nf\u00f6rligt till aktie\u00e4garen 1) 5 416 3 276 1 085 3 837 6 501 7 113 Innehav utan best\u00e4mmande inflytande 302 302 L\u00e5ngfristiga finansiella skulder  42 113 42 313 253 285 42 366 42 598 Andra l\u00e5ngfristiga skulder 196 128 196 128 Kortfristiga finansiella skulder  3 679 542 4 225 542 7 904 Andra kortfristiga skulder 2 350 495 997 2 845 997 Summa eget kapital och skulder 49 879 49 268 2 570 9 774 52 449 59 042 Skanska har mottagit f\u00f6ljande utdelning 2) 146 171 357 571 504 742 Avst\u00e4mning mot andelar i joint ventures Eget kapital h\u00e4nf\u00f6rligt till andels\u00e4garna i joint ventures, 100% 5 416 3 276 1 085 3 837 6 501 7 113 Avg\u00e5r eget kapital h\u00e4nf\u00f6rlig till andra del\u00e4gare \u00e4n Skanska -3 288 -2 102 -560 -3 114 -3 848 -5 216 Skanskas andel av eget kapital i joint ventures justerat f\u00f6r \u00f6verv\u00e4rden och goodwill 2 128 1 174 525 723 2 653 1 897 + F\u00f6rluster som redovisas som avs\u00e4ttning 200 250 10 3 210 253 +/- Eliminering internvinst -5 0 -5 Redovisat v\u00e4rde p\u00e5 Skanskas andelar 2 328 1 424 535 721 2 863 2 145  varav kassafl\u00f6dess\u00e4kring -55 -232 0 0 -55 -232 1) Eget kapital inneh\u00e5ller efterst\u00e4llda l\u00e5n fr\u00e5n \u00e4garna. 2) Utdelning inneh\u00e5ller \u00e4ven betalda r\u00e4ntor p\u00e5 de efterst\u00e4llda l\u00e5nen . St\u00e4llda s\u00e4kerheter Aktier i joint ventures som st\u00e4llts som s\u00e4kerhet f\u00f6r l\u00e5n och andra f\u00f6rpliktelser uppg\u00e5r till 2 328 (1 424) Mkr . Not 20B. Placeringar i joint ventures och intressef\u00f6retag forts. Not 20B. Placeringar i joint ventures och intressef\u00f6retag forts. \u00d6vrigt Skanskas joint ventures \u00e4gs av Skanska och andra investerare. Finansiering sker delvis av kapital fr\u00e5n \u00e4garna, men  majoriteten av dem finansieras via banker eller kreditinstitut. S\u00e4kerheten f\u00f6r skulderna \u00e4r alla tillg\u00e5ngar i respektive joint venture. Enligt avtal med bankerna begr\u00e4nsas m\u00f6jligheten att disponera bankmedel fr\u00e5n dessa joint ventures. I del\u00e4gda joint ventures totala investerings\u00e5taganden uppg\u00e5r Skanskas andel till 2 009 (1 924) Mkr, varav Skanska har  \u00e5terst\u00e5ende \u00e5taganden om att investera 0 (595) Mkr i infrastrukturinvesteringar i form av andelar och l\u00e5n. \u00d6vrig del  f\u00f6rv\u00e4ntas finansieras fr\u00e4mst i form av bankkrediter eller obligationsl\u00e5n i respektive joint venture samt i form av andelar  och l\u00e5n fr\u00e5n andra del\u00e4gare. Eventualf\u00f6rpliktelser f\u00f6r joint ventures uppg\u00e5r till 258 (283) Mkr. Intressef\u00f6retag Intressef\u00f6retag redovisas i enlighet med IAS 28 Innehav i intressef\u00f6retag och joint ventures, se not 1. Redovisat v\u00e4rde p\u00e5 intressef\u00f6retag uppg\u00e5r till 38 (40)  Mkr. Uppgift om koncernens andel av int\u00e4kter, resultat, tillg\u00e5ngar, skulder och eget kapital i intressef\u00f6retag 2022 2021 Int\u00e4kter 0 1 Resultat 0 1 Tillg\u00e5ngar 38 40 Eget kapital 1) 38 40 Skulder Eget kapital och skulder 38 40 1)  Avst\u00e4mning mellan eget kapital och redovisat v\u00e4rde p\u00e5 andelarna enligt kapitalandelsmetoden. 2022-12-31 2021-12-31 Eget kapital i intressef\u00f6retag 38 40 Redovisat v\u00e4rde  38 40 \u00d6vrigt I intressef\u00f6retagen finns inga skulder eller eventualf\u00f6rpliktelser som koncernen kan bli betalningsansvarig f\u00f6r. Det finns ej heller n\u00e5gra \u00e5taganden om framtida investeringa Skillnad mellan verkligt v\u00e4rde och redovisat v\u00e4rde p\u00e5 oms\u00e4ttningsfastigheterna Mdr kr \u00d6verv\u00e4rde 2022-12-31 \u00d6verv\u00e4rde 2021-12-31 Kommersiell fastighetsutveckling F\u00e4rdigst\u00e4llda projekt 1,2 3,5 Exploateringsfastigheter 1,1 1,5 P\u00e5g\u00e5ende projekt 1) 7,8 6,8 10,2 11,8 Bostadsutveckling R\u00e5mark och exploateringsfastigheter 4,3 4,0 Summa 14,5 15,8 1)  Bed\u00f6mt marknadsv\u00e4rde. Intern v\u00e4rdering med v\u00e4rdetidpunkt vid respektive f\u00e4rdigst\u00e4llande Not 28. Pensioner Avs\u00e4ttningar f\u00f6r pensioner redovisas i enlighet med IAS 19, Ers\u00e4ttningar till anst\u00e4llda. Se not 1. Pensionsskuld enligt rapport \u00f6ver finansiell st\u00e4llning R\u00e4nteb\u00e4rande pensionsskulder uppg\u00e5r enligt rapporten \u00f6ver finansiell st\u00e4llning till 2 891 (5 936) Mkr och r\u00e4nte- b\u00e4rande pensionsfordringar uppg\u00e5r till 2 400 (2 138) Mkr. R\u00e4nteb\u00e4rande pensionsskulder och r\u00e4nteb\u00e4rande pensionsfordringar uppg\u00e5r netto till 491 (3 798) Mkr. Skanska har f\u00f6rm\u00e5nsbest\u00e4mda planer f\u00f6r pensioner i Sverige, Norge och Storbritannien. Pensionen i dessa planer baseras huvudsakligen p\u00e5 slutl\u00f6nen eller genom- snittligt intj\u00e4nande under anst\u00e4llningsperioden. Planerna omfattar ett stort antal anst\u00e4llda men det f\u00f6rekommer \u00e4ven avgiftsbest\u00e4mda planer i dessa l\u00e4nder. Koncernf\u00f6re- tag i andra l\u00e4nder har pensionsplaner som redovisas som avgiftsbest\u00e4mda planer. Aktuariella antaganden 2022 Sverige Norge Storbritannien Finansiella antaganden Diskonteringsr\u00e4nta, den 1 januari 1,60% 1,90% 1,60% Diskonteringsr\u00e4nta, den 31 december 3,70% 3,20% 4,70% Ber\u00e4knad avkastning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar, perioden 1,60% 1,90% 1,60% F\u00f6rv\u00e4ntad l\u00f6ne\u00f6kning, den 31 december 3,25% 3,00% 3,50% F\u00f6rv\u00e4ntad inflation, den 31 december 2,00% 2,25% 3,25% Demografiska antaganden F\u00f6rv\u00e4ntad livsl\u00e4ngd efter 65 \u00e5rs \u00e5lder, m\u00e4n 23 \u00e5r 22 \u00e5r 22 \u00e5r F\u00f6rv\u00e4ntad livsl\u00e4ngd efter 65 \u00e5rs \u00e5lder, kvinnor 25 \u00e5r 25 \u00e5r 24 \u00e5r Livsl\u00e4ngdstabell DUS14 K2013 S3 2021 2021 Sverige Norge Storbritannien Finansiella antaganden Diskonteringsr\u00e4nta, den 1 januari 1,10% 1,80% 1,40% Diskonteringsr\u00e4nta, den 31 december 1,60% 1,90% 1,60% Ber\u00e4knad avkastning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar, perioden 1,10% 1,80% 1,40% F\u00f6rv\u00e4ntad l\u00f6ne\u00f6kning, den 31 december 3,25% 2,50% 3,50% F\u00f6rv\u00e4ntad inflation, den 31 december 2,00% 1,75% 3,25% Demografiska antaganden F\u00f6rv\u00e4ntad livsl\u00e4ngd efter 65 \u00e5rs \u00e5lder, m\u00e4n 23 \u00e5r 22 \u00e5r 22 \u00e5r F\u00f6rv\u00e4ntad livsl\u00e4ngd efter 65 \u00e5rs \u00e5lder, kvinnor 25 \u00e5r 25 \u00e5r 24 \u00e5r Livsl\u00e4ngdstabell DUS14 K2013 S3 2020 Samtliga tre l\u00e4nder d\u00e4r Skanska har f\u00f6rm\u00e5nsbest\u00e4mda planer har en omfattande marknad f\u00f6r f\u00f6rstklassiga l\u00e5ngfristiga  f\u00f6retagsobligationer inklusive bostadsobligationer. Diskonteringsr\u00e4ntan fastst\u00e4lles med utg\u00e5ngspunkt fr\u00e5n marknads- r\u00e4ntan p\u00e5 balansdagen f\u00f6r dessa obligationer. Pensionsf\u00f6rpliktelsernas k\u00e4nslighet f\u00f6r \u00e4ndrade antaganden Sverige Norge Storbritannien Summa 1) Pensionsf\u00f6rpliktelser, den 31 december, 2022 8 876 4 831 7 986 21 693 Diskonteringsr\u00e4ntan \u00f6kar med 0,25% -375 -225 -300 -900 Diskonteringsr\u00e4ntan reduceras med 0,25% 375 225 300 900 F\u00f6rv\u00e4ntad l\u00f6ne\u00f6kning \u00f6kar med 0,25% 100 100 0 200 F\u00f6rv\u00e4ntad l\u00f6ne\u00f6kning reduceras med 0,25% -100 -100 0 -200 F\u00f6rv\u00e4ntad inflation \u00f6kar med 0,25% 300 125 150 575 F\u00f6rv\u00e4ntad inflation minskar med 0,25% -300 -125 -150 -575 F\u00f6rv\u00e4ntad livsl\u00e4ngd \u00f6kar med 1 \u00e5r 325 225 200 750 1)  Ber\u00e4knad f\u00f6r\u00e4ndring av pensionsf\u00f6rpliktelsen/pensionsskulden om antagandet \u00f6kar eller reduceras f\u00f6r samtliga tre l\u00e4nder.  Om pensionsskulden \u00f6kar f\u00f6r samtliga tre l\u00e4nder reduceras koncernens eget kapital med 90 procent av den \u00f6kade pensionsskulden  efter h\u00e4nsyn tagen till uppskjuten skatt och sociala kostnader. F\u00f6rvaltningstillg\u00e5ngarnas k\u00e4nslighet f\u00f6r avvikelser mellan ber\u00e4knad avkastning och verklig avkastning Sverige Norge Storbritannien Summa 1) F\u00f6rvaltningstillg\u00e5ngar, den 31 december, 2022 5 985 6 464 8 753 21 202 Avkastningen \u00f6kar med 5% 300 325 425 1 050 Avkastning minskar med 5% -300 -325 -425 -1 050 1)  Om verklig avkastning \u00f6verstiger ber\u00e4knad avkastning med 5 procent f\u00f6rv\u00e4ntas vinsten vid omv\u00e4rderingen uppg\u00e5 till 1 050 Mkr.  Om verklig avkastning understiger ber\u00e4knad avkastning med 5 procent f\u00f6rv\u00e4ntas f\u00f6rlusten vid omv\u00e4rderingen uppg\u00e5 till 1 050 Mkr. K\u00e4nslighetsanalyserna baseras p\u00e5 befintliga f\u00f6rh\u00e5llanden, antaganden och populationer. Applicering p\u00e5 andra niv\u00e5er  kan ge andra effekter av f\u00f6r\u00e4ndringar. F\u00f6r\u00e4ndring av avs\u00e4ttningar f\u00f6rdelat p\u00e5 tvistreserv, avs\u00e4ttning f\u00f6r garantier samt \u00f6vrigt framg\u00e5r av nedan tabell. F\u00f6r tvistreserv se \u00e4ven not 33. Tvistreserv Avs\u00e4ttning f\u00f6r garantier \u00d6vriga avs\u00e4ttningar Summa 2022 2021 2022 2021 2022 2021 2022 2021 Ing\u00e5ende balans 2 413 1 786 3 892 3 514 4 935 5 026 11 239 10 326 Avyttrade avs\u00e4ttningar -17 -5 -18 -22 -18 \u00c5rets avs\u00e4ttningar 527 888 1 475 1 402 1 383 721 3 386 3 01 1 Ianspr\u00e5ktagna avs\u00e4ttningar -309 -228 -780 -638 -2 092 -607 -3 181 -1 473 Outnyttjade belopp som \u00e5terf\u00f6rts, v\u00e4rdef\u00f6r\u00e4ndring -189 -115 -962 -448 -213 -240 -1 365 -80 3 Kursdifferenser 121 79 170 115 169 107 459 30 0 Omklassificeringar 82 3 -9 -53 -222 -54 -148 -104 Belopp vid \u00e5rets slut 2 644 2 413 3 770 3 892 3 954 4 935 10 368 11 23 9 Kortfristiga avs\u00e4ttningar 2022-12-31 2021-12-31 Icke r\u00e4nteb\u00e4rande 10 368 11 239 Summa 10 368 11 239 Avs\u00e4ttningar f\u00f6r tvister avser s\u00e5v\u00e4l tvister ang\u00e5ende projekt inom Byggverksamheten som har avslutats som andra  tvister. Eventualf\u00f6rpliktelser Eventualf\u00f6rpliktelser redovisas i enlighet med IAS 37 Avs\u00e4ttningar, eventualf\u00f6rpliktelser och eventualtillg\u00e5ngar. Se not 1. Eventualf\u00f6rpliktelser, exklusive f\u00f6rpliktelser f\u00f6r partners framtida fullg\u00f6rande i gemensamma verksamheter, uppg\u00e5r till 1 210 (1 339) Mkr. Beloppen avser huvudsak- ligen joint ventures och bostadsr\u00e4ttf\u00f6reningar inom r\u00f6relsesegmenten Kommersiell fastighetsutveckling och Bostadsutveckling. Skanskas f\u00f6rpliktelser f\u00f6r partners framtida fullg\u00f6rande i gemensamma verksamheter avser entreprenadarbeten inom Byggverksamheten och Projekt utvecklings verk- samheten. Om en partner inte fullg\u00f6r sin del av entrepre- naden \u00e4r \u00f6vriga partner solidariskt  an svariga f\u00f6r att ocks\u00e5 denna del av entreprenaden fullg\u00f6rs. Partners andel av framtida fullg\u00f6rande i gemensamma verksamheter upp- g\u00e5r till 31 919 (55 874) Mkr. F\u00f6r den h\u00e4ndelse att Skanska tar \u00f6ver del av fullg\u00f6rande kommer Skanskas orderstock att \u00f6ka i motsvarande m\u00e5n. Skanska v\u00e4ljer att avtala om gemensamma verksamheter och joint venture n\u00e4r det \u00e4r f\u00f6rdelaktigt med tanke p\u00e5 projektets storlek och/eller typ av \u00e5taganden som ing\u00e5r i projektet. Att kombinera expertis och resurser med andra byggbolag \u00e4r d\u00e5 ett s\u00e4tt att optimera projektplanering och genomf\u00f6rande likv\u00e4l som att hantera specifika projektris- ker. Utomst\u00e5ende parter i dessa samarbetsarrangemang granskas enligt processen om anbudsf\u00f6rfarande. F\u00f6r mer information om gemensamma verksamheter och joint ventures se not 20 B och 20 C. Skanska Finland underr\u00e4ttades 2017 om att f\u00f6retagsbot beg\u00e4rts av \u00e5klagaren i samband med en mututredning som involverade en f\u00f6re detta fastighetschef i ett annat f\u00f6retag och avs\u00e5g vissa betalningar f\u00f6r sponsring av idrott som Skanska Finland gjort f\u00f6re 2013. Skanska Finlands verkst\u00e4llande direkt\u00f6r stod ocks\u00e5 \u00e5talad i detta m\u00e5l. Skanska har fr\u00e5n utredningens b\u00f6rjan aktivt samarbetat med \u00e5klagaren och polisen. 2019 avvisade Helsingfors tingsr\u00e4tt \u00e5talet mot Skanska Finland och Skanska  Finlands verkst\u00e4llande direkt\u00f6r liksom kravet p\u00e5 f\u00f6retagsbot. Domen \u00f6verklagades av \u00e5klagaren. Hovr\u00e4tten beslutade i april 2022 att fastst\u00e4lla tingsr\u00e4ttens beslut att avvisa \u00e5talet mot Skanska Finland och Skanska Finlands verk- st\u00e4llande direkt\u00f6r liksom kravet p\u00e5 f\u00f6retagsbot. Domen \u00f6verklagades inte och d\u00e4rmed avslutades \u00e4rendet 2022. Brasiliens konkurrensmyndighet, Administrative Council of Economic Defense (CADE), och Comptroller General of the Union (CGU) inledde 2015 administrativa processer mot Skanska Brasil betr\u00e4ffande vissa Petrobras-projekt. \u00c5r 2016 beslutade CGU att utest\u00e4nga Skanska Brasil fr\u00e5n offentliga upphandlingar under minst tv\u00e5 \u00e5r. Skanska Brasils \u00f6verklagande \u00e4r fortfarande under behandling. CADE har \u00e4nnu inte fattat n\u00e5got beslut i kartell\u00e4rendet. Ytterligare myndigheter i Brasilien har initierat r\u00e4tts- processer betr\u00e4ffande samma transaktioner. \u00c5r 2016 l\u00e4mnade Attorney General of the Union (AGU) in en st\u00e4mningsans\u00f6kan mot sju f\u00f6retag, d\u00e4ribland Skanska Brasil. \u00c5talet fokuserade p\u00e5 krav avseende felaktiga betalningar av en joint venture-partner. Domstolen i s\u00e5v\u00e4l f\u00f6rsta som andra instans ogillade yrkandet mot Skanska Brasil. AGU \u00f6verklagade domen till H\u00f6gsta domstolen som 2022 slutligen beslutade att fastst\u00e4lla domen i l\u00e4gre instans att ogilla talan mot Skanska Brasil. Federal Audit Court (TCU) \u00e4r en myndighet som granskar offentliga kontrakt, inklusive de som ing\u00e5tts med Petrobras. Skanska Brasil har vissa kontrakt som granskas av TCU. TCU meddelade 2020 ett principbeslut att skadest\u00e5nd f\u00f6r \u00f6verpriss\u00e4ttning i samtliga kontrakt som ing\u00e5tts av medlemmar i Petrobras-kartellen kan beslutas i enlighet med en ekonometrisk modell. TCU har i en granskningsrapport fr\u00e5n 2020 rekommenderat till\u00e4mpning av denna modell f\u00f6r att ber\u00e4kna skadest\u00e5nd f\u00f6r \u00f6verpriss\u00e4ttning i ett kontrakt med Petrobras som Skanska Brasil utf\u00f6rde i joint venture med andra. TCU beslutade i april 2021, baserat p\u00e5 den ekonometriska skadest\u00e5ndsber\u00e4kningen, att inleda en administrativ process g\u00e4llande p\u00e5st\u00e5dd \u00f6verpriss\u00e4ttning i projektet. Skanska Brasil har l\u00e4mnat svarom\u00e5l. TCU f\u00f6rv\u00e4ntas meddela slutligt beslut under 2023. TCU f\u00e4rdigst\u00e4llde i februari 2022 en utredning om p\u00e5st\u00e5dda felaktigheter i tv\u00e5 \u00e4ndringsorder i ovann\u00e4mnda projekt. Utredningen p\u00e5st\u00e5r att Petrobras felaktigt ut - betalat ett st\u00f6rre belopp till joint venture som kompen- sation f\u00f6r att Petrobras f\u00f6rsenat projektet tv\u00e5 \u00e5r. TCU har \u00e4nnu inte beslutat om en administrativ process skall p\u00e5b\u00f6rjas i detta \u00e4rende. 2006 inledde skattemyndigheterna i Argentina en utredning av cirka 120 f\u00f6retag, d\u00e4ribland Skanska S.A., g\u00e4llande bluffakturor. Skanska samarbetade med myn- digheterna och korrigerade sina inkomstdeklarationer. 2011 togs fallet upp i appellationsdomstolen som ans\u00e5g att det inte fanns n\u00e5gra bevis p\u00e5 \u00f6vertr\u00e4delser. \u00c5r 2017 beslutade emellertid den federala brottsm\u00e5lsdomstolen att \u00e5terigen \u00e5tala ett stort antal personer, inklusive tio f\u00f6re detta Skanska-anst\u00e4llda. Inget datum \u00e4r satt f\u00f6r  r\u00e4tteg\u00e5ng. Skanska s\u00e5lde sin argentinska verksamhet 2015, men driver \u00e4rendet eftersom det ing\u00e5r i f\u00f6rpliktel- serna gentemot k\u00f6paren Fastighetsv\u00e4rdering Samtliga fastigheter v\u00e4rderas internt varje kvartal utifr\u00e5n en tio\u00e5rig kassafl\u00f6desmodell. Fastigheter v\u00e4rderas individuellt genom att nuv\u00e4rdesber\u00e4kna framtida kassafl\u00f6den under tio \u00e5r samt restv\u00e4rdet \u00e5r 10. Bed\u00f6mda hyresbetalningar samt drifts- och underh\u00e5llskostnader h\u00e4rleds fr\u00e5n aktuella och budgeterade int\u00e4kter och kostnader. H\u00e4nsyn tas till eventuella f\u00f6r\u00e4ndringar i uthyrningsgrad, hyresniv\u00e5er, investeringsbehov samt drifts- och underh\u00e5llskostnader. Hyresutvecklingen bed\u00f6ms f\u00f6lja inflationen med h\u00e4nsyn taget till g\u00e4llande indexklausuler i befintliga kontrakt. Vid kontraktens slut g\u00f6rs en bed\u00f6mning om d\u00e5 r\u00e5dande marknadshyra. Vakanser bed\u00f6ms utifr\u00e5n g\u00e4llande vakanssituation, lokalens l\u00e4ge och skick. Till grund f\u00f6r kassafl\u00f6deskalkylerna har antagits en l\u00e5ngsiktig inflation om 2 procent, se tabell till h\u00f6ger. Marknadens direktavkastningskrav och kalkylr\u00e4ntor baseras p\u00e5 analys av j\u00e4mf\u00f6rbara transktioner p\u00e5 fastighetsmarknaden. H\u00e4nsyn tages till fastighetens geografiska l\u00e4ge och standard vilket inneb\u00e4r att direktavkastningskravet varierar mellan olika fastigheter. En g\u00e5ng per \u00e5r v\u00e4rderas samtliga fastigheter externt av auktoriserad v\u00e4rderare i syfte att kvalitetss\u00e4kra den interna v\u00e4rderingen. Verkligt v\u00e4rde \u00e4r en bed\u00f6mning av det mest sannolika priset vid en normal f\u00f6rs\u00e4ljning p\u00e5 den \u00f6ppna marknaden. Det verkliga v\u00e4rdet kan endast med s\u00e4kerhet fastst\u00e4llas d\u00e5 en fastighet faktiskt s\u00e4ljs. Avvikelserna i enskilda fastigheter antas normalt till viss del ta ut varandra i ett samlat fastighetsbest\u00e5nd varf\u00f6r ett rimligt os\u00e4kerhets intervall f\u00f6r  fastig hetesbest\u00e5ndet uppskattas till +/- 5 procent. F\u00f6rvaltningsfastigheternas redovisade v\u00e4rde enligt intern v\u00e4rdering per 31 december 2022 uppg\u00e5r till 3 758 Mkr. Den interna v\u00e4rderingen med v\u00e4rdetidpunkt per 2022-12-31 visade ett v\u00e4rde som understeg den externa v\u00e4rderingen med 4,9 procent eller 193 Mkr . Sammanfattning av den interna v\u00e4rderingen per 2022-12-31 Kalkyperiod  Normalt 10 \u00e5r Inflationsantagande  L\u00e5ngsiktigt inflationsantagande p\u00e5 2 procent Direktavkastning vid kalkylperiodens slut  Varierar mellan 3,8 och 4,2 procent Kalkylr\u00e4nta  Mellan 5,8 och 6,2 procent L\u00e5ngsiktig vakansgrad  Individuell bed\u00f6mning, normalt ca 5 procent Det genomsnittliga direktavkastningskravet vid kalkylperiodens slut uppgick till 3,93 procent. F\u00f6r\u00e4ndring av f\u00f6rvaltningsfastigheternas redovisade v\u00e4rde F\u00f6rvaltningsfastigheternas redovisade v\u00e4rde per 31 december 2022 uppg\u00e5r till 3,8 miljarder kronor. 2022 Vid \u00e5rets b\u00f6rjan Investeringar / omklassificeringar 2 066 V\u00e4rdef\u00f6r\u00e4ndringar 1) 1 692 Utg\u00e5ende verkligt v\u00e4rde 3 758 1)  Varav 1 581 Mkr avser skillnader mellan fastigheternas verkliga v\u00e4rde vid \u00f6verl\u00e5telsedagen (IAS 40) och dess tidigare redovisade v\u00e4rde som oms\u00e4ttningsfastighet (IAS 2). K\u00e4nslighetsanalys Nedanst\u00e5ende tabell visar v\u00e4rdep\u00e5verkan vid f\u00f6r\u00e4ndringar av n\u00e4mnda faktorer: Basv\u00e4rde F\u00f6r\u00e4ndring av antagande P\u00e5verkan p\u00e5 v\u00e4rde, Mkr Hyresv\u00e4rde 3 760 +/- 50 kr /kvm +/- 58 Driftskostnader 309 +/- 25 kr/kvm +/- 45 L\u00e5ngsiktig vakansgrad, % 5,0 +/- 1 procentenhet +39 /-45 Genomsnittligt direktavkastningskrav, % 3,93 +/- 0,25 procentenhet +257 /-225 Fastighetsbest\u00e5nd vid balansdagen Fastighetstyp Omr\u00e5de Uthyrningsbar  area, m 2 Hyresv\u00e4rde p\u00e5 \u00e5rsbasis, Mkr Ekonomisk uthyrningsgrad, % H\u00e5llbarhets- certifiering, % Kontor Malm\u00f6 23 110 74 98 100 Kontor Stockholm 28 992 122 80 100 Summa 52 102 196 86 100 \u00c5rets fastighetsinvesteringar/omklassificeringar Fastighet Omr\u00e5de Intern v\u00e4rdering, Mkr Genomsnittlig extern v\u00e4rdering, Mkr Avvikelse, % Epic Malm\u00f6 766 802 -4,5 Aqua Malm\u00f6 612 644 -5,0 Sthlm 01 Stockholm 2 380 2 505 -5,0 ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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  },
  "fact-377": {
   "value": "Not 2. Kritiska uppskattningar och bed\u00f6mningar Kritiska uppskattningar och bed\u00f6mningar F\u00f6retagsledningen har med styrelsen och revisions- kommitt\u00e9n diskuterat utvecklingen och upplysningarna avseende koncernens viktiga redovisningsprinciper och uppskattningar, samt till\u00e4mpningen av dessa principer och uppskattningar. Kritiska uppskattningarna och bed\u00f6mningar vid till\u00e4mp- ningen av koncernens redovisningsprinciper, vilka har en signifikant risk att leda till materiella justeringar av det bokf\u00f6rda v\u00e4rdet p\u00e5 tillg\u00e5ngar och skulder, beskrivs h\u00e4r. Nedskrivningspr\u00f6vning av goodwill Vid ber\u00e4kning av kassagenererande enheters \u00e5tervin- ningsv\u00e4rde f\u00f6r be d\u00f6mning av eventuellt nedskrivnings- behov av goodwill, har flera antaganden om framtida f\u00f6rh\u00e5llanden och uppskattningar av parametrar gjorts. En redog\u00f6relse av dessa \u00e5terfinns i not 18. Som f\u00f6rst\u00e5s av beskrivningen i noten skulle st\u00f6rre \u00e4ndringar av f\u00f6rut- s\u00e4ttningarna f\u00f6r dessa antaganden och uppskattningar kunna ha en v\u00e4sentlig effekt p\u00e5 v\u00e4rdet av goodwill. Pensionsantaganden Skanska har f\u00f6rm\u00e5nsbaserade pensionsplaner i flera l\u00e4nder. Planerna redovisas enligt IAS 19 vilket inneb\u00e4r att pensions\u00e5tagandena ber\u00e4knas med aktuariella antagan- den och att f\u00f6rvaltningstillg\u00e5ngarna marknadsv\u00e4rderas p\u00e5 balansdagen. Effekten av \u00e4ndrade aktuariella anta- ganden och marknadsv\u00e4rdering av f\u00f6rvaltningstillg\u00e5ng- arna redovisas som omv\u00e4rderingar i \u00f6vrigt totalresultat. Omv\u00e4rderingarna p\u00e5verkar r\u00e4nteb\u00e4rande pensions- skulder och eget kapital. I not 28 ges en redog\u00f6relse f\u00f6r de antaganden och f\u00f6r ut- s\u00e4ttningar som ligger till grund f\u00f6r redovisningen av pensionsskulden inklusive k\u00e4nslighetsanalys. Int\u00e4ktsredovisning \u00f6ver tid Skanska till\u00e4mpar int\u00e4ktsredovisning \u00f6ver tid inom Byggverksamheten. Utifr\u00e5n en slutl\u00e4gesprognos f\u00f6r projektets resultatutfall redovisas successivt under projektets varaktighet resultat baserat p\u00e5 projektets f\u00e4rdigst\u00e4llandegrad. Detta kr\u00e4ver att projektint\u00e4kter och projektkostnader kan storleksbest\u00e4mmas p\u00e5 ett tillf\u00f6r- litligt s\u00e4tt. F\u00f6ruts\u00e4ttningen f\u00f6r detta \u00e4r att effektiva och samordnade system f\u00f6r kalkylering, prognos och int\u00e4kts/ kostnadsrapportering finns i koncernen. Systemet kr\u00e4ver vidare en konsekvent bed\u00f6mning (prognos) av projektets slutliga utfall, inklusive analys av avvikelser i f\u00f6rh\u00e5llande till tidigare bed\u00f6mningstillf\u00e4lle. Denna kritiska bed\u00f6mning g\u00f6rs minst en g\u00e5ng per kvartal. Det verkliga utfallet av projektet vid dess slut kan dock avvika, antingen positivt eller negativt, fr\u00e5n denna bed\u00f6mning. Tvister Ledningens b\u00e4sta bed\u00f6mning har beaktats vid redo- visningen av tvistiga belopp men det faktiska framtida  utfallet kan avvika fr\u00e5n det bed\u00f6mda. Se not 33 och not 29. Investeringar i OPS-portf\u00f6ljen I not 20 B anges ber\u00e4knade v\u00e4rden f\u00f6r gjorda investe- ringar. Ber\u00e4knade marknads v\u00e4rden bygger p\u00e5 diskonte- ring av f\u00f6rv\u00e4ntade kassafl\u00f6den f\u00f6r respektive investering. Som diskonteringsr\u00e4nta har anv\u00e4nts bed\u00f6mda avkast- ningskrav p\u00e5 investeringar av detta slag. F\u00f6r\u00e4ndringar i f\u00f6rv\u00e4ntade kassafl\u00f6den, som i flera fall str\u00e4cker sig 20\u201330 \u00e5r fram\u00e5t i tiden, och/eller \u00e4ndrade avkastnings- krav kan v\u00e4sentligt p\u00e5verka s\u00e5v\u00e4l ber\u00e4knade v\u00e4rden som redovisade v\u00e4rden f\u00f6r respektive investering. Risken f\u00f6r v\u00e4sentlig p\u00e5verkan minskar gradvis i takt med att antalet projekt blir f\u00e4rre. Oms\u00e4ttningsfastigheter Angivet sammanlagt marknadsv\u00e4rde i not 22 \u00e4r ber\u00e4knat utifr\u00e5n r\u00e5dande prisniv\u00e5 p\u00e5 respektive ort f\u00f6r de enskilda fastigheterna. F\u00f6r\u00e4ndringar i utbud av liknande fastig- heter liksom \u00e4ndrad efterfr\u00e5gan p\u00e5 grund av \u00e4ndrade avkastningskrav kan v\u00e4sentligt p\u00e5verka s\u00e5v\u00e4l bed\u00f6mda marknadsv\u00e4rden som redovisade v\u00e4rden f\u00f6r respektive fastighet. Inom kommersiella fastigheter avser de uppskattade marknadsv\u00e4rdena f\u00f6r p\u00e5g\u00e5ende projekt varje fastighet vid f\u00e4rdigst\u00e4llande och till full uthyrning. F\u00f6r bostadsutvecklingsverksamheten \u00e4r tillg\u00e5ngen p\u00e5 kapi- tal och priset f\u00f6r kapital f\u00f6r att finansiera bostads k\u00f6parnas investering en kritisk faktor. Bed\u00f6mda marknads v\u00e4rden avser \u00e4ven h\u00e4r fastigheter vid f\u00e4rdigst\u00e4llande, och h\u00e4nsyn tas till det v\u00e4rde som kan erh\u00e5llas inom sedvanlig konjunktu- rcykel. Angiven redovisningsprincip vid f\u00f6rs\u00e4ljning av fastig- heter genom avyttring av bolag framg\u00e5r i not 1. F\u00f6rvaltningsfastigheter F\u00f6r kritiska antaganden och bed\u00f6mningar i samband med v\u00e4rdering av f\u00f6rvaltningsfastigheter se not 40. Skanska redovisar sina f\u00f6rvaltningsfastigheter till verkligt v\u00e4rde d\u00e4r realiserade och orealiserade v\u00e4rdef\u00f6r\u00e4ndringar redo- visas i resultatr\u00e4kningen. Resultatet kan d\u00e4rf\u00f6r p\u00e5verkas v\u00e4sentligt av f\u00f6r\u00e4ndringar i marknadens prisniv\u00e5er och av \u00e4ndringar i antaganden vid v\u00e4rdering till verkligt v\u00e4rde Priser p\u00e5 varor och tj\u00e4nster I koncernens verksamhet finns m\u00e5nga olika typer av kontraktsformer. Graden av risk n\u00e4r det g\u00e4ller priser p\u00e5 varor och tj\u00e4nster varierar starkt beroende p\u00e5 kontraktstyp. Kraftiga \u00f6kningar i materialpriser kan utg\u00f6ra en risk framf\u00f6r allt i l\u00e5nga projekt med fastpris\u00e5tagande. Resursknapphet avseende personal och \u00e4ven vissa insatsvaror kan ocks\u00e5 p\u00e5verka verksamheten negativt. F\u00f6rseningar i designfasen eller f\u00f6r\u00e4ndringar i design \u00e4r andra omst\u00e4ndigheter som kan p\u00e5verka projekten negativt Not 9. Avtalstillg\u00e5ngar och avtalsskulder Avtalstillg\u00e5ngar och avtalsskulder redovisas enligt IFRS 15 Int\u00e4kter fr\u00e5n avtal med kunder, se not 1. F\u00f6r risker i p\u00e5g\u00e5ende  uppdrag, se not 2. Uppgifter ur resultatr\u00e4kningen Under \u00e5ret uppg\u00e5r upparbetade int\u00e4kter till 137 598 (115 034) Mkr. Uppgifter ur rapporten \u00f6ver finansiell st\u00e4llning 2022-12-31 2021-12-31 Avtalstillg\u00e5ngar 7 772 5 451 Avtalsskulder 24 059 22 664 Avtalstillg\u00e5ngar 2022 2021 Ing\u00e5ende balans 5 451 4 599 Upparbetad int\u00e4kt under \u00e5ret, \u00e4nnu ej fakturerat 6 768 3 041 Upparbetad int\u00e4kt under \u00e5ret, fakturerat under \u00e5ret 41 268 32 787 Fakturering -46 964 -35 647 Avyttringar -36 Omklassificering 916 355 \u00c5rets kursdifferenser 369 316 Redovisat v\u00e4rde vid \u00e5rets slut 7 772 5 451 Tillg\u00e5ngar som uppkommer fr\u00e5n utgifter f\u00f6r att erh\u00e5lla eller fullg\u00f6ra ett avtal med kund ing\u00e5r i avtalstillg\u00e5ngar och upp- g\u00e5r till 0 (0) Mkr. Avskrivningar uppg\u00e5r till 0 (0) Mkr och nedskrivningar, vilka belastar projekten, till 0 (0) Mkr . Framtida int\u00e4kter f\u00f6r \u00e5terst\u00e5ende prestations\u00e5taganden f\u00f6rdelar sig p\u00e5 f\u00f6ljande \u00e5r. F\u00f6rv\u00e4ntad int\u00e4ktsredovisning av \u00e5terst\u00e5ende prestations\u00e5taganden 2022 2023 2024 2025 2026 \u22652027 Summa Byggverksamhet 114 963 57 565 33 789 17 417 6 037 229 771 Bostadsutveckling 11 917 4 361 194 16 472 Kommersiell fastighetsutveckling 2 683 570 3 008 6 261 Summa 129 562 62 497 36 991 17 417 6 037 252 504 F\u00f6rv\u00e4ntad int\u00e4ktsredovisning av \u00e5terst\u00e5ende prestations\u00e5taganden 2021 2022 2023 2024 2025 \u22652026 Summa Byggverksamhet 104 969 52 775 28 022 12 743 8 522 207 031 Bostadsutveckling 8 812 7 936 580 17 328 Kommersiell fastighetsutveckling 4 769 1 624 6 393 Summa 118 550 62 335 28 602 12 743 8 522 230 752 Avtalsskulder 2022 20 21 Ing\u00e5ende balans 22 664 19 46 2 Fakturering 91 072 82 1 83 Upparbetad int\u00e4kt under \u00e5ret, fakturerat under \u00e5ret -78 059 -71 2 65 Upparbetad int\u00e4kt under \u00e5ret, fakturerat tidigare \u00e5r -11 503 -7 94 0 Int\u00e4ktsjustering  -475 -48 0 Avyttringar -105 Omklassificering  -1 041 -5 03 \u00c5rets kursdifferenser 1 507 1 2 07 Redovisat v\u00e4rde vid \u00e5rets slut 24 059 22 6 64 Not 18. Goodwill Goodwill redovisas enligt IFRS 3 R\u00f6relsef\u00f6rv\u00e4rv, se not 1. F\u00f6r kritiska  bed\u00f6mningar se not 2. Goodwill uppg\u00e5r till 4 160 (3 934) Mkr. Under \u00e5ret har goodwill \u00f6kat netto med 226 Mkr fr\u00e4mst p\u00e5 grund av kursdifferenser. \u00c5tervinningsv\u00e4rdet f\u00f6r goodwill baseras p\u00e5 nyttjandev\u00e4rdet. Goodwillv\u00e4rdet tillsammans med \u00f6vriga v\u00e4rden p\u00e5 anl\u00e4ggningstillg\u00e5ngar, oms\u00e4ttnings fastigheter och netto r\u00f6relsekapital pr\u00f6vas \u00e5rligen samt \u00e4ven vid indikation p\u00e5 nedskrivningsbehov. F\u00f6rv\u00e4ntade kassafl\u00f6den baseras p\u00e5 prognoser f\u00f6r utvecklingen av   bostads- och kommersiell fastighetsutveckling samt bygginvesteringarnas utveckling p\u00e5 varje delmarknad i de l\u00e4nder d\u00e4r koncernen \u00e4r verksam. Basen f\u00f6r prog noserna \u00e4r enheternas tv\u00e5\u00e5rsprognoser. Den framtida makroekonomiska utvecklingen och r\u00e4nteutvecklingen \u00e4r ocks\u00e5 viktiga variabler. Prognos perioden omfattar tio \u00e5r, som \u00e4r den period som anv\u00e4nds i modeller i v\u00e4rdering av andra typer av till- g\u00e5ngar, till exempel kommersiella projekt. Med tio\u00e5riga modeller finns b\u00e4ttre f\u00f6ruts\u00e4ttningar att g\u00f6ra antaganden om cykler, och beroendet av residualv\u00e4rden minskar. Den tillv\u00e4xttakt som anv\u00e4nds f\u00f6r att extrapolera kassafl\u00f6desprognoser bortom den period som t\u00e4cks av de tio\u00e5riga prognoserna \u00e4r f\u00f6r branschen normala i respektive land. F\u00f6r varje aff\u00e4rsenhet anv\u00e4nds en unik diskonteringsfaktor baserad p\u00e5 WACC-r\u00e4nta (v\u00e4gd genomsnittlig kostnad f\u00f6r l\u00e5nat och eget kapital). Parametrar som p\u00e5verkar WACC-r\u00e4ntan \u00e4r l\u00e5ner\u00e4nta, marknadsrisker och f\u00f6rh\u00e5llandet mellan l\u00e5nat och eget kapital. WACC-r\u00e4ntan anges b\u00e5de f\u00f6re och efter skatt. F\u00f6ljande tabell anger hur redovisat v\u00e4rde f\u00f6rh\u00e5ller sig till \u00e5tervinningsv\u00e4rdet f\u00f6r respektive aff\u00e4rsenhet f\u00f6r Skanskas st\u00f6rsta goodwillposter. \u00c5tervinningsv\u00e4rdet uttrycks som 100. Testerna baseras p\u00e5 bed\u00f6mning av utvecklingen under  den kommande tio\u00e5rsperioden. Nedskrivning av goodwill Under \u00e5ret har koncernen skrivit ned goodwill med -1 (-53) Mkr. Nedskrivningarna baseras p\u00e5 en ber\u00e4kning av nyttjandev\u00e4rde och redovisas som f\u00f6rs\u00e4ljnings- och administrations- kostnad i resultatr\u00e4kningen. Norge Finland Centraleuropa Storbritannien \u00c5tervinningsv\u00e4rde, 100  100 100 100 100 Redovisat v\u00e4rde  29 e.t e.t e.t Redovisat v\u00e4rde, f\u00f6reg\u00e5ende \u00e5r 1) 31 e.t e.t e.t R\u00e4ntesats, procent (WACC), f\u00f6re skatt 13 11 14 12 R\u00e4ntesats, procent (WACC), efter skatt 10 9 11 9 F\u00f6rv\u00e4ntad tillv\u00e4xt, % 2 2 3 2 R\u00e4ntesats, procent (WACC), f\u00f6reg\u00e5ende \u00e5r (f\u00f6re skatt) 11 9 11 10 R\u00e4ntesats, procent (WACC), f\u00f6reg\u00e5ende \u00e5r (efter skatt) 9 7 9 8 F\u00f6rv\u00e4ntad tillv\u00e4xt, %, f\u00f6reg\u00e5ende \u00e5r 2 2 2 2 Redovisat v\u00e4rde i f\u00f6rh\u00e5llande till \u00e5tervinningsv\u00e4rdet 100 vid en h\u00f6jning av r\u00e4ntan med  +1 procentenhet 34 e.t e.t e.t  +5 procentenheter 59 e.t e.t e.t Redovisat v\u00e4rde, f\u00f6reg\u00e5ende \u00e5r, i f\u00f6rh\u00e5llande till \u00e5tervinningsv\u00e4rdet 100 vid en h\u00f6jning av r\u00e4ntan med  +1 procentenhet 36 e.t e.t e.t  +5 procentenheter 62 e.t e.t e.t 1)  V\u00e4rde > 100 uttrycker att \u00e5tervinningsv\u00e4rde understiger redovisat v\u00e4rde och nedskrivningsbehov f\u00f6religger. F\u00f6r verksamheten i Finland och Storbritannien \u00e4r redovisat v\u00e4rde negativt till f\u00f6ljd av ett negativt r\u00f6relsekapital som \u00f6verstiger anl\u00e4ggningstillg\u00e5ngarnas v\u00e4rde . Goodwillv\u00e4rden f\u00f6rdelade per kassagenererande enheter 2022-12-31 2021-12-31 \u00e5rets  f\u00f6r\u00e4ndring varav nedskrivningar varav kursdifferens Byggverksamhet Sverige 17 17 0 -1 1 Norge 998 969 29 29 Finland 485 449 36 36 Centraleuropa 598 533 65 65 Storbritannien 1 274 1 244 30 30 USA Building 421 368 53 53 USA Civil  37 33 5 5 Bostadsutveckling Norge 319 311 8 8 Finland 11 10 1 1 Summa 4 160 3 934 226 -1 227 Not 20B. Placeringar i joint ventures och intressef\u00f6retag F\u00f6r alla samarbetsarrangemang sker en bed\u00f6mning av dess legala form, avtal mellan del\u00e4garna och andra omst\u00e4ndig- heter. Samarbetsarrangemang redovisas enligt IFRS 11 Samarbetsarrangemang som ett joint venture om del\u00e4garna endast har r\u00e4tt till nettotillg\u00e5ngarna. Se \u00e4ven not 1. Placeringar i joint ventures och intressef\u00f6retag redovisas i enlighet med kapital andelsmetoden. Resultat fr\u00e5n joint ven- tures och intressef\u00f6retag efter skatt redovisas p\u00e5 egen rad i r\u00f6relseresultatet. Resultatet utg\u00f6rs av koncernens andel av joint ventures och intressef\u00f6retags resultat efter skatt justerat f\u00f6r eventuell nedskrivning av koncernm\u00e4ssig goodwill och internvinster. Resultat fr\u00e5n joint ventures och intressef\u00f6retag framg\u00e5r av f\u00f6ljande tabell. 2022 2021 Andel av joint ventures resultat enligt kapitalandelsmetoden  454 444 Andel av intressef\u00f6retags resultat enligt kapitalandelsmetoden  1 F\u00f6rs\u00e4ljning av joint ventures  182 4 Nedskrivning joint ventures Summa 636 449 Joint ventures Joint ventures redovisas i enlighet med IAS 28 Innehav i intressef\u00f6retag och joint ventures, se not 1. Koncernen har andelar i joint ventures till ett redovisat v\u00e4rde om 2 863 (2 145) Mkr. Inom OPS-portf\u00f6ljen finns redovisade v\u00e4rden i joint ventures om 2 328 (1 424) Mkr. Resultat fr\u00e5n joint ventures Andelar i joint ventures resultat efter skatt redovisas i r\u00f6relseresultatet eftersom andelarna innehas som ett led i r\u00f6relsen. Andel av joint ventures resultat enligt kapitalandelsmetoden kommer huvudsakligen fr\u00e5n verksamheten inom OPS-portf\u00f6ljen. OPS-portf\u00f6lj Offentlig-privat samverkan \u00e4r en form av offentlig upphandling d\u00e4r ett projektbolag, \u00e4gt av privata f\u00f6retag, f\u00e5r ett   helhetsansvar f\u00f6r att utveckla, finansiera, bygga, driva och underh\u00e5lla offentliga samh\u00e4llsnyttiga funktioner. Betalningsformen f\u00f6r investeringarna kan antingen vara baserade p\u00e5 marknadsrisk, till exempel v\u00e4gavgifter, eller   baserade p\u00e5 tillg\u00e4nglighet, se vidare IFRIC 12 not 1. Koncessionsperioderna f\u00f6r nuvarande investeringar varierar  mellan  30 och 58 \u00e5r och \u00e4garandelen i nuvarande portf\u00f6lj ligger mellan 32 och 50 procent. F\u00f6r tillf\u00e4llet har OPS-portf\u00f6ljen  i  nvesteringar i Sverige och USA Redovisat v\u00e4rde enligt rapporten \u00f6ver finansiell st\u00e4llning samt f\u00f6r\u00e4ndringen som skett framg\u00e5r av f\u00f6ljande tabell. 2022 2021 Joint ventures Intressef\u00f6retag Summa Joint ventures Intressef\u00f6retag Summa Vid \u00e5rets b\u00f6rjan 2 145 40 2 185 1 668 21 1 689 Nyanskaffningar 703 0 704 718 12 730 Avyttringar -163 -2 -165 -18 -18 Omklassificeringar -55 -55 -43 4 -39 \u00c5rets kursdifferenser 104 1 105 5 3 8 F\u00f6r\u00e4ndring av verkligt v\u00e4rde p\u00e5 derivat 178 178 112 112 \u00c5rets f\u00f6r\u00e4ndring genom andel i joint ventures och intressef\u00f6retagsresultat efter avdrag  f\u00f6r erh\u00e5llen utdelning -49 -1 -50 -297 -297 Redovisat v\u00e4rde vid \u00e5rets slut 2 863 38 2 901 2 145 40 2 185 Specifikation \u00f6ver st\u00f6rre innehav i aktier och andelar i joint ventures Koncernm\u00e4ssigt redovisat v\u00e4rde 1) varav kassafl\u00f6dess\u00e4kring Bolag Verksamhetsgren Land Andel (%) av kapital Andel (%) av r\u00f6ster 2022-12-31 2021-12-31 2022-12-31 2021-12-31 AB Sydsten Byggverksamhet Sverige 50 50 159 159 UNIASFALT s.r.o. Byggverksamhet Slovakien 50 50 48 45 Botkyrka S\u00f6dra Porten Holding AB Byggverksamhet Sverige 50 50 99 99 Nacka 13:79 JV AB Bostadsutveckling Sverige 50 50 5 30 Sj\u00f6stadsbo AB Bostadsutveckling Sverige 50 50 11 23 J\u00e4rvastaden AB Bostadsutveckling Sverige 50 50 38 165 Kista Park AB Bostadsutveckling Sverige 50 50 17 18 Kista Valley AB Bostadsutveckling Sverige 50 50 32 34 Tappsund Exploatering AB 2) Bostadsutveckling Sverige 50 50 66 Joint ventures inom OPS-portf\u00f6ljen 2 328 1 424 -55 -232 \u00d6vriga joint ventures 3) 126 82 Summa joint ventures, koncernen 2 863 2 145 -55 -232 1)  Koncernm\u00e4ssigt redovisat v\u00e4rde motsvarar koncernens andel i det egna kapitalet inklusive upparbetat resultat, koncernm\u00e4ssiga justeringar och avdrag f\u00f6rl\u00e4mnade utdelningar. 2) Innehavet har avyttrats under 2022. 3)  Redovisat v\u00e4rde p\u00e5 joint ventures inom OPS-portf\u00f6ljen \u00e4r p\u00e5verkat av kassafl\u00f6dess\u00e4kringar. V\u00e4rdet p\u00e5 dessa kassafl\u00f6dess\u00e4kringarna uppg\u00e5r till -55 (-232) Mkr. Vid f\u00f6rs\u00e4ljning av joint ventures d\u00e4r redovisat v\u00e4rde \u00e4r p\u00e5verkat av kassafl\u00f6dess\u00e4kringar kommer resultatet av  f\u00f6rs\u00e4ljningen att p\u00e5verkas d\u00e5 effekten av kassafl\u00f6dess\u00e4kringar \u00e5terf\u00f6rs mot resultatet Orealiserad utvecklingsvinst i OPS-portf\u00f6ljen Mdr kr 2022-12-31 2021-12-31 Nuv\u00e4rde av kassafl\u00f6de fr\u00e5n projekt 2,7 2,5 Nuv\u00e4rde av \u00e5terst\u00e5ende investeringar 0,0 -0,6 Nuv\u00e4rde av projekt 2,7 1,9 Redovisat v\u00e4rde f\u00f6re kassafl\u00f6dess\u00e4kringar -2,2 -1,4 Orealiserad utvecklingsvinst 0,5 0,5 Kassafl\u00f6dess\u00e4kring 0,1 0,2 P\u00e5verkan i orealiserat eget kapital 1) 0,6 0,7 1) Skatteeffekter ej inkluderade . Uppgift om Skanskas joint ventures St\u00f6rre delen av Skanskas joint ventures \u00e5terfinns inom OPS-portf\u00f6ljen som redovisas enligt IFRIC 12, Avtal om  ekonomiska eller samh\u00e4lleliga tj\u00e4nster. Nedan redovisas 100 procent av joint ventures resultatr\u00e4kning och rapport \u00f6ver finansiell st\u00e4llning. Not 20B. Placeringar i joint ventures och intressef\u00f6retag forts. Uppgift om Skanskas joint ventures St\u00f6rre delen av Skanskas joint ventures \u00e5terfinns inom OPS-portf\u00f6ljen som redovisas enligt IFRIC 12, Avtal om ekonomiska eller samh\u00e4lleliga tj\u00e4nster. Nedan redovisas 100 procent av joint ventures resultatr\u00e4kning och rapport \u00f6ver finansiell st\u00e4llning. Resultatr\u00e4kning OPS-portf\u00f6lj \u00d6vriga joint ventures Totalt alla joint ventures 2022 2021 2022 2021 2022 2021 Int\u00e4kter 4 134 7 526 1 449 1 581 5 582 9 107 Avskrivningar -1 320 -30 -12 -1 350 -12 \u00d6vriga r\u00f6relsekostnader -2 684 -7 352 -1 305 -1 195 -3 989 -8 547 R\u00f6relseresultat 129 174 114 374 243 548 R\u00e4nteint\u00e4kter 1 045 1 104 3 2 1 048 1 106 R\u00e4ntekostnader -657 -767 -8 -117 -664 -884 Finansiella poster -1 124 -1 124 Resultat efter finansiella poster 1) 518 511 108 383 626 894 Skatt -34 -33 -30 -16 -64 -49 \u00c5rets resultat 484 478 78 367 562 845 \u00c5rets totalresultat 484 478 78 367 562 845 1) Beloppet inkluderar nedskrivningar p\u00e5 koncernniv\u00e5 OPS-portf\u00f6lj \u00d6vriga joint ventures Totalt alla joint ventures Rapport \u00f6ver finansiell st\u00e4llning 2022-12-31 2021-12-31 2022-12-31 2021-12-31 2022-12-31 2021-12-31 Anl\u00e4ggningstillg\u00e5ngar 43 683 44 593 386 388 44 068 44 981 Oms\u00e4ttningstillg\u00e5ngar 1 225 1 692 1 735 8 558 2 960 10 250 Kassa och bank 4 972 2 983 449 828 5 421 3 811 Summa tillg\u00e5ngar 49 879 49 268 2 570 9 774 52 449 59 042 Eget kapital h\u00e4nf\u00f6rligt till aktie\u00e4garen 1) 5 416 3 276 1 085 3 837 6 501 7 113 Innehav utan best\u00e4mmande inflytande 302 302 L\u00e5ngfristiga finansiella skulder  42 113 42 313 253 285 42 366 42 598 Andra l\u00e5ngfristiga skulder 196 128 196 128 Kortfristiga finansiella skulder  3 679 542 4 225 542 7 904 Andra kortfristiga skulder 2 350 495 997 2 845 997 Summa eget kapital och skulder 49 879 49 268 2 570 9 774 52 449 59 042 Skanska har mottagit f\u00f6ljande utdelning 2) 146 171 357 571 504 742 Avst\u00e4mning mot andelar i joint ventures Eget kapital h\u00e4nf\u00f6rligt till andels\u00e4garna i joint ventures, 100% 5 416 3 276 1 085 3 837 6 501 7 113 Avg\u00e5r eget kapital h\u00e4nf\u00f6rlig till andra del\u00e4gare \u00e4n Skanska -3 288 -2 102 -560 -3 114 -3 848 -5 216 Skanskas andel av eget kapital i joint ventures justerat f\u00f6r \u00f6verv\u00e4rden och goodwill 2 128 1 174 525 723 2 653 1 897 + F\u00f6rluster som redovisas som avs\u00e4ttning 200 250 10 3 210 253 +/- Eliminering internvinst -5 0 -5 Redovisat v\u00e4rde p\u00e5 Skanskas andelar 2 328 1 424 535 721 2 863 2 145  varav kassafl\u00f6dess\u00e4kring -55 -232 0 0 -55 -232 1) Eget kapital inneh\u00e5ller efterst\u00e4llda l\u00e5n fr\u00e5n \u00e4garna. 2) Utdelning inneh\u00e5ller \u00e4ven betalda r\u00e4ntor p\u00e5 de efterst\u00e4llda l\u00e5nen Not 20B. Placeringar i joint ventures och intressef\u00f6retag forts. \u00d6vrigt Skanskas joint ventures \u00e4gs av Skanska och andra investerare. Finansiering sker delvis av kapital fr\u00e5n \u00e4garna, men  majoriteten av dem finansieras via banker eller kreditinstitut. S\u00e4kerheten f\u00f6r skulderna \u00e4r alla tillg\u00e5ngar i respektive joint venture. Enligt avtal med bankerna begr\u00e4nsas m\u00f6jligheten att disponera bankmedel fr\u00e5n dessa joint ventures. I del\u00e4gda joint ventures totala investerings\u00e5taganden uppg\u00e5r Skanskas andel till 2 009 (1 924) Mkr, varav Skanska har  \u00e5terst\u00e5ende \u00e5taganden om att investera 0 (595) Mkr i infrastrukturinvesteringar i form av andelar och l\u00e5n. \u00d6vrig del  f\u00f6rv\u00e4ntas finansieras fr\u00e4mst i form av bankkrediter eller obligationsl\u00e5n i respektive joint venture samt i form av andelar  och l\u00e5n fr\u00e5n andra del\u00e4gare. Eventualf\u00f6rpliktelser f\u00f6r joint ventures uppg\u00e5r till 258 (283) Mkr. Intressef\u00f6retag Intressef\u00f6retag redovisas i enlighet med IAS 28 Innehav i intressef\u00f6retag och joint ventures, se not 1. Redovisat v\u00e4rde p\u00e5 intressef\u00f6retag uppg\u00e5r till 38 (40)  Mkr. Uppgift om koncernens andel av int\u00e4kter, resultat, tillg\u00e5ngar, skulder och eget kapital i intressef\u00f6retag 2022 2021 Int\u00e4kter 0 1 Resultat 0 1 Tillg\u00e5ngar 38 40 Eget kapital 1) 38 40 Skulder Eget kapital och skulder 38 40 1)  Avst\u00e4mning mellan eget kapital och redovisat v\u00e4rde p\u00e5 andelarna enligt kapitalandelsmetoden. 2022-12-31 2021-12-31 Eget kapital i intressef\u00f6retag 38 40 Redovisat v\u00e4rde  38 40 \u00d6vrigt I intressef\u00f6retagen finns inga skulder eller eventualf\u00f6rpliktelser som koncernen kan bli betalningsansvarig f\u00f6r. Det finns ej heller n\u00e5gra \u00e5taganden om framtida investeringa r. Not 22. Oms\u00e4ttningsfastigheter/Projektutveckling Oms\u00e4ttningsfastigheter redovisas enligt IAS 2 Varulager, se not 1. Balansposternas f\u00f6rdelning per verksamhetsgren framg\u00e5r nedan. Verksamhetsgren 2022-12-31 2021-12-31 Kommersiell fastighetsutveckling 34 322 29 691 Bostadsutveckling 24 152 20 054 Summa 58 474 49 745 Redovisade v\u00e4rden F\u00e4rdigst\u00e4llda fastigheter Fastigheter under uppf\u00f6rande Exploateringsfastigheter Oms\u00e4ttningsfastigheter 2022-12-31 2021-12-31 2022-12-31 2021-12-31 2022-12-31 2021-12-31 2022-12-31 2021-12-31 Kommersiell fastighetsutveckling 5 039 9 142 16 837 9 466 12 446 11 084 34 322 29 691 Bostadsutveckling 549 314 13 434 10 605 10 170 9 135 24 152 20 054 Summa 5 588 9 456 30 270 20 071 22 616 20 219 58 474 49 745 Kommersiell fastighetsutveckling Bostadsutveckling Summa oms\u00e4ttningsfastigheter 2022 2021 2022 2021 2022 2021 Redovisat v\u00e4rde Vid \u00e5rets b\u00f6rjan 29 691 27 906 20 054 17 041 49 745 44 948 Investeringar 11 261 7 271 11 379 11 013 22 639 18 285 Redovisat v\u00e4rde s\u00e5lda fastigheter -6 253 -5 720 -8 069 -8 482 -14 321 -14 202 Nedskrivningar -66 -170 -11 -37 -76 -207 \u00c5terf\u00f6ring av nedskrivningar 23 23 \u00c5rets avs\u00e4ttning f\u00f6r internvinst p\u00e5 entreprenadarbeten -316 -248 -152 -174 -468 -422 Omklassificeringar -2 280 -389 178 258 -2 102 -130 \u00c5rets kursdifferenser 2 262 1 040 773 434 3 035 1 474 Vid \u00e5rets slut 34 322 29 691 24 152 20 054 58 474 49 745 Redovisat v\u00e4rde f\u00f6r oms\u00e4ttningsfastigheter f\u00f6rdelas p\u00e5 fastigheter v\u00e4rderade efter anskaffningsv\u00e4rde och fastigheter v\u00e4rderade enligt nettof\u00f6rs\u00e4ljningsv\u00e4rde enligt f\u00f6ljande tabell. Anskaffningsv\u00e4rde Nettof\u00f6rs\u00e4ljningsv\u00e4rde Summa 2022-12-31 2021-12-31 2022-12-31 2021-12-31 2022-12-31 2021-12-31 Kommersiell fastighetsutveckling 34 268 28 963 54 727 34 322 29 691 Bostadsutveckling 24 066 19 933 86 121 24 152 20 054 Summa 58 334 48 896 140 848 58 474 49 74 Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar Oms\u00e4ttningsfastigheter v\u00e4rderas enligt IAS 2 Varulager och v\u00e4rderas d\u00e4rmed till det l\u00e4gsta av anskaffningsv\u00e4rdet och  nettof\u00f6rs\u00e4ljningsv\u00e4rdet. Justering till nettof\u00f6rs\u00e4ljningsv\u00e4rde via en nedskrivning redovisas liksom \u00e5terf\u00f6ring av gjorda  nedskrivningar i resultatr\u00e4kningen som produktions- och f\u00f6rvaltningskostnad. Nettof\u00f6rs\u00e4ljningsv\u00e4rdet p\u00e5verkas s\u00e5v\u00e4l  av fastighetens typ och bel\u00e4genhet som av marknadens avkastningskra 5 Nedskrivningar \u00c5terf\u00f6ring av nedskrivningar Summa 2022 2021 2022 2021 2022 2021 Kommersiell fastighetsutveckling -66 -170  23 -43 -170 Bostadsutveckling -11 -37 -11 -37 Summa -76 -207   23 0 -53 -20 Skillnad mellan verkligt v\u00e4rde och redovisat v\u00e4rde p\u00e5 oms\u00e4ttningsfastigheterna Mdr kr \u00d6verv\u00e4rde 2022-12-31 \u00d6verv\u00e4rde 2021-12-31 Kommersiell fastighetsutveckling F\u00e4rdigst\u00e4llda projekt 1,2 3,5 Exploateringsfastigheter 1,1 1,5 P\u00e5g\u00e5ende projekt 1) 7,8 6,8 10,2 11,8 Bostadsutveckling R\u00e5mark och exploateringsfastigheter 4,3 4,0 Summa 14,5 15,8 1)  Bed\u00f6mt marknadsv\u00e4rde. Intern v\u00e4rdering med v\u00e4rdetidpunkt vid respektive f\u00e4rdigst\u00e4llande . St\u00e4llda s\u00e4kerheter Oms\u00e4ttningsfastigheter som st\u00e4llts som s\u00e4kerhet f\u00f6r l\u00e5n och andra f\u00f6rpliktelser uppg\u00e5r till 0 (0) Mkr, se not 33. \u00d6vrigt Uppgift om aktiverade r\u00e4ntor redovisas i not 15. Investerings\u00e5tagande avseende r\u00e5mark och exploateringsfastigheter som \u00e4nnu ej \u00e4r i Skanskas \u00e4go, uppg\u00e5r till  6,5 (6,7) miljarder kronor Not 28. Pensioner Avs\u00e4ttningar f\u00f6r pensioner redovisas i enlighet med IAS 19, Ers\u00e4ttningar till anst\u00e4llda. Se not 1. Pensionsskuld enligt rapport \u00f6ver finansiell st\u00e4llning R\u00e4nteb\u00e4rande pensionsskulder uppg\u00e5r enligt rapporten \u00f6ver finansiell st\u00e4llning till 2 891 (5 936) Mkr och r\u00e4nte- b\u00e4rande pensionsfordringar uppg\u00e5r till 2 400 (2 138) Mkr. R\u00e4nteb\u00e4rande pensionsskulder och r\u00e4nteb\u00e4rande pensionsfordringar uppg\u00e5r netto till 491 (3 798) Mkr. Skanska har f\u00f6rm\u00e5nsbest\u00e4mda planer f\u00f6r pensioner i Sverige, Norge och Storbritannien. Pensionen i dessa planer baseras huvudsakligen p\u00e5 slutl\u00f6nen eller genom- snittligt intj\u00e4nande under anst\u00e4llningsperioden. Planerna omfattar ett stort antal anst\u00e4llda men det f\u00f6rekommer \u00e4ven avgiftsbest\u00e4mda planer i dessa l\u00e4nder. Koncernf\u00f6re- tag i andra l\u00e4nder har pensionsplaner som redovisas som avgiftsbest\u00e4mda planer. F\u00f6rm\u00e5nsbest\u00e4mda planer Pensionsplanerna omfattar huvudsakligen  \u00e5lderspension. Respektive arbetsgivare har vanligen ett \u00e5tagande att betala livsvarig pension. Intj\u00e4nandet bygger p\u00e5 antalet anst\u00e4llnings\u00e5r. Den anst\u00e4llde m\u00e5ste vara ansluten till planen ett visst antal \u00e5r f\u00f6r att uppn\u00e5 full r\u00e4tt till \u00e5lders- pension. F\u00f6r varje \u00e5r tj\u00e4nar den anst\u00e4llde in \u00f6kad r\u00e4tt till pension vilket redovisas som pension intj\u00e4nad under perioden samt \u00f6kning av pensions\u00e5tagande. Pensionsplanerna \u00e4r fonderade genom att pensionsf\u00f6r- pliktelserna tryggas av tillg\u00e5ngar i pensionsstiftelser och avs\u00e4ttningar i r\u00e4kenskaperna. F\u00f6rvaltningstillg\u00e5ngarna i Sverige understiger pensions- f\u00f6rpliktelserna varf\u00f6r mellanskillnaden redovisas som en skuld i rapport \u00f6ver finansiell st\u00e4llning. F\u00f6rvaltnings- tillg\u00e5ngarna i Norge och Storbritannien \u00f6verstiger pensionsf\u00f6rpliktelserna varf\u00f6r mellanskillnaden redovisas som en fordran. Den takregel som i vissa fall begr\u00e4nsar tillg\u00e5ngarnas v\u00e4rde i rapport \u00f6ver finansiell st\u00e4llning \u00e4r inte aktuell enligt befintliga stadgar i stiftelserna, f\u00f6rutom f\u00f6r en av planerna i Norge och en av de mindre planerna i Storbritannien. F\u00f6rvaltningstillg\u00e5ngarnas redovisade v\u00e4rde har reducerats med 30 (61) Mkr genom begr\u00e4nsning enligt takregeln. Pensionsf\u00f6rpliktelserna per balansdagen uppg\u00e5r till 21 693 (29 832) Mkr. Pensionsf\u00f6rpliktelserna har under \u00e5ret p\u00e5verkats av omv\u00e4rderingar. H\u00f6jd diskonterings  r\u00e4nta f\u00f6r samtliga tre l\u00e4nder har minskat pensionsf\u00f6r- pliktelserna v\u00e4sentligt vilket i viss m\u00e5n motverkas av erfarenhetsbaserade f\u00f6rluster. Omv\u00e4rderingarna ing\u00e5r i \u00f6vrigt totalresultat och uppg\u00e5r netto till 8 828 (-83) Mkr. Pensionsf\u00f6rpliktelserna har \u00e4ven p\u00e5verkats av att hos PRI Pensionsgaranti. Pensions\u00e5tagandet \u00e4r livsl\u00e5ngt och k\u00e4nsligt f\u00f6r \u00e4ndringar av diskonteringsr\u00e4ntan, l\u00f6ne\u00f6kningar, inflationen samt livsl\u00e4ngden. En mindre del av ITP 2 planen tryggas genom f\u00f6rs\u00e4kring i Alecta. Denna f\u00f6rs\u00e4kring omfattar flera arbetsgivare och det f\u00f6religger inte tillr\u00e4cklig information f\u00f6r att redovisa dessa f\u00f6rpliktelser som en f\u00f6rm\u00e5nsbest\u00e4md plan. Pension som tryggas genom f\u00f6rs\u00e4kring i Alecta redovisas d\u00e4rf\u00f6r som en avgiftsbest\u00e4md plan. Betalda avgifter under 2022 uppg\u00e5r till 22 (26) Mkr. Vid utg\u00e5ngen av 2022 uppgick den kollektiva konsolideringsniv\u00e5n f\u00f6r f\u00f6rm\u00e5nsbest\u00e4md f\u00f6rs\u00e4kring i Alecta till prelimin\u00e4rt 172 (172) procent. Den kollektiva konsolideringsniv\u00e5n utg\u00f6rs av tillg\u00e5ngar i procent av f\u00f6rs\u00e4kringstekniska \u00e5taganden. Inom Skanska Norge \u00e4r den st\u00f6rsta f\u00f6rm\u00e5nsbest\u00e4mda pensionsplanen Skanska Norge Pensionskassa. Planen omfattar s\u00e5 gott som samtliga anst\u00e4llda inom Skanska i kostnaderna f\u00f6r intj\u00e4nade pensioner och r\u00e4ntekostnader \u00f6verstiger utbetalda pensioner. H\u00f6gre valutakurs f\u00f6r NOK och GBP har \u00f6kat pensionsf\u00f6rpliktelserna. F\u00f6rvaltningstillg\u00e5ngarna uppg\u00e5r till 21 202 (26 034) Mkr. F\u00f6rvaltningstillg\u00e5ngarna har under \u00e5ret p\u00e5verkats av omv\u00e4rderingar d\u00e5 verklig avkastning p\u00e5 tillg\u00e5ngarna understiger ber\u00e4knad avkastning. Omv\u00e4rderingarna ing\u00e5r i \u00f6vrigt totalresultat och uppg\u00e5r till -5 727 (2 357) Mkr. H\u00f6gre valutakurs f\u00f6r NOK och GBP har \u00f6kat f\u00f6rvaltningstillg\u00e5ngarna. I resultatr\u00e4kningen redovisad int\u00e4kt p\u00e5 f\u00f6rvaltnings- tillg\u00e5ngarna uppgick till 445 (330) Mkr medan verklig avkastning uppgick till -5 282 (2 687) Mkr. Den l\u00e4gre avkastningen \u00e4r h\u00e4nf\u00f6rlig till pensionsplanerna i samtliga tre l\u00e4nder. F\u00f6rvaltningstillg\u00e5ngarna best\u00e5r huvudsakligen av aktier, r\u00e4nteb\u00e4rande v\u00e4rde papper, andelar i fonder samt investeringar i fastigheter och OPS-projekt. Inga tillg\u00e5ngar anv\u00e4nds i r\u00f6relsen. Antalet direkt\u00e4gda aktier i Skanska AB uppg\u00e5r till 0 (0) st B-aktier. Det finns ocks\u00e5 en obetydlig andel indirekt \u00e4gda aktier i Skanska AB via investeringar i olika slags fonder. De risker som f\u00f6ljer av bolagets f\u00f6rm\u00e5nsbest\u00e4mda pensionsplaner \u00e4r av flera slag. Pensions\u00e5tagandena p\u00e5verkas huvudsakligen av aktuell diskonteringsr\u00e4nta, l\u00f6ne\u00f6kningar, inflation samt livsl\u00e4ngd. Risken i f\u00f6rvalt- ningstillg\u00e5ngarna utg\u00f6rs huvudsakligen av marknadsrisk. Sammantaget kan effekten av dessa risker inneb\u00e4ra volatilitet i bolagets egna kapital samt medf\u00f6ra \u00f6kade framtida kostnader f\u00f6r pensioner och h\u00f6gre pensions- utbetalningar \u00e4n ber\u00e4knat. Skanska f\u00f6ljer l\u00f6pande utvecklingen av pensions\u00e5tagandena och uppdaterar de v\u00e4sentligaste antagandena varje kvartal och \u00f6vriga antagandena minst en g\u00e5ng per \u00e5r. Ber\u00e4kning av pensions\u00e5tagandena utf\u00f6res av oberoende aktuarier. Bolaget har uppr\u00e4ttat styrdokument f\u00f6r hantering av f\u00f6rvaltningstillg\u00e5ngarna i form av placeringsriktlinjer d\u00e4r till\u00e5tna investeringar och allokeringsramar f\u00f6r dessa regleras. H\u00e4rut\u00f6ver anv\u00e4nder bolaget externa investerings- r\u00e5dgivare som l\u00f6pande f\u00f6ljer f\u00f6rvaltningstillg\u00e5ngarnas utveckling. Den l\u00e5nga durationen i pensions\u00e5tagandena matchas delvis genom l\u00e5ngfristiga investeringar i OPS- projekt och fastighetsinvesteringar samt placeringar i l\u00e5ngfristiga r\u00e4nteb\u00e4rande v\u00e4rdepapper. Den st\u00f6rsta f\u00f6rm\u00e5nsbest\u00e4mda planen f\u00f6r Skanska i Sverige \u00e4r ITP 2-planen d\u00e4r pensionen baseras p\u00e5 slutl\u00f6n vid pensionstillf\u00e4llet. ITP 2 omfattar tj\u00e4nstem\u00e4n f\u00f6dda 1978 eller tidigare. Pensions\u00e5tagandena s\u00e4kras genom tillg\u00e5ngar i pensionsstiftelse samt genom kreditf\u00f6rs\u00e4kring Norge och pensionen baseras p\u00e5 slutl\u00f6n och antal \u00e5r som anst\u00e4lld i Skanska. Pensions\u00e5tagandena s\u00e4kras genom tillg\u00e5ngar i pensionskassan. Skanska Norge Pensions- kassa \u00e4r sedan mitten av 2018 st\u00e4ngd f\u00f6r nytilltr\u00e4de. Pensions\u00e5tagandet \u00e4r livsl\u00e5ngt och k\u00e4nsligt f\u00f6r \u00e4ndringar av diskonteringsr\u00e4ntan, l\u00f6ne\u00f6kningar, inflationen samt livsl\u00e4ngden. Den st\u00f6rsta av Skanskas f\u00f6rm\u00e5nsbest\u00e4mda pensions- planer i Storbritannien \u00e4r Skanska Pension Fund. Planen omfattar tj\u00e4nstem\u00e4n och baseras p\u00e5 genomsnittligt intj\u00e4nad l\u00f6n \u00f6ver anst\u00e4llningsperioden. Pensionen omv\u00e4rderas efter \u00e4ndringar i prisinflationsbeloppet. Pensions\u00e5tagandena s\u00e4kras genom tillg\u00e5ngar i pensions- fonden. Skanska Pension Fund \u00e4r sedan slutet av f\u00f6rsta kvartalet 2018 st\u00e4ngd f\u00f6r nyintj\u00e4nande och nytilltr\u00e4de. Pensions\u00e5tagandet \u00e4r k\u00e4nsligt f\u00f6r \u00e4ndringar av diskonte- ringsr\u00e4ntan, inflationen samt livsl\u00e4ngden. Nettoskuld avseende ers\u00e4ttningar till anst\u00e4llda, f\u00f6rm\u00e5nsbest\u00e4mda planer 2022-12-31 2021-12-31 Pensionsf\u00f6rpliktelser fonderade planer, nuv\u00e4rde per den 31 december 21 693 29 832 F\u00f6rvaltningstillg\u00e5ngar, verkligt v\u00e4rde per den 31 december -21 202 -26 034 Nettoskuld enligt rapport \u00f6ver finansiell st\u00e4llning 491 3 798 Pensionsf\u00f6rpliktelser och f\u00f6rvaltningstillg\u00e5ngar per land 2022 Sverige Norge Storbritannien Totalt Pensionsf\u00f6rpliktelser 8 876 4 831 7 986 21 693 F\u00f6rvaltningstillg\u00e5ngar -5 985 -6 464 -8 753 -21 202 Nettoskuld enligt rapport \u00f6ver  finansiell st\u00e4llning 2 891 -1 633 -767 491 2021 Pensionsf\u00f6rpliktelser 11 999 5 237 12 596 29 832 F\u00f6rvaltningstillg\u00e5ngar -6 063 -6 843 -13 128 -26 034 Nettoskuld enligt rapport \u00f6ver  finansiell st\u00e4llning 5 936 -1 606 -532 3 798 R\u00e4nteb\u00e4rande pensionsskuld, netto 2022 2021 Ing\u00e5ende balans pensionsskuld, netto 3 798 6 262 Pensionskostnader 575 580 Betalda f\u00f6rm\u00e5ner fr\u00e5n arbetsgivare -267 -260 Tillskjutna medel fr\u00e5n arbetsgivare -444 -359 Omv\u00e4rderingar 1) -3 101 -2 274 Reduceringar och regleringar -11 -69 Kursdifferenser -59 -82 Nettoskuld enligt rapport \u00f6ver finansiell st\u00e4llning 491 3 798 1)  Se \u00e4ven not 26 d\u00e4r skattedel och sociala kostnader som redovisas i \u00f6vrigt totalresultat framg\u00e5r. Pensionsf\u00f6rpliktelser 2022 2021 Ing\u00e5ende balans 29 832 28 173 Pensioner intj\u00e4nade under perioden 532 516 R\u00e4nta p\u00e5 f\u00f6rpliktelser 493 400 Betalda f\u00f6rm\u00e5ner fr\u00e5n arbetsgivare -267 -260 Betalda f\u00f6rm\u00e5ner fr\u00e5n f\u00f6rvaltningstillg\u00e5ngar -501 -439 Omv\u00e4rderingar: \u2013  Aktuariella vinster (-) / f\u00f6rluster (+) f\u00f6r\u00e4ndrade finansiella antaganden -10 277 20 \u2013  Aktuariella vinster (-) / f\u00f6rluster (+) f\u00f6r\u00e4ndrade demografiska antaganden 24 -224 \u2013 Erfarenhetsbaserade f\u00f6r\u00e4ndringar 1 425 287 Reduceringar och regleringar -9 -69 Kursdifferenser 441 1 428 Pensionsf\u00f6rpliktelser, nuv\u00e4rde 21 693 29 832 Pensionsf\u00f6rpliktelsernas f\u00f6rdelning och genomsnittlig l\u00f6ptid per land 2022 Sverige Norge Storbritannien Aktiva medlemmars del av f\u00f6rpliktelserna 38% 42% 4% Vilande pensionsr\u00e4ttigheter 26% 15% 54% Pension\u00e4rers del av f\u00f6rpliktelserna 36% 43% 42% V\u00e4gd genomsnittlig l\u00f6ptid 17 \u00e5r 17 \u00e5r 14 \u00e5r 2021 Aktiva medlemmars del av f\u00f6rpliktelserna 44% 43% 5% Vilande pensionsr\u00e4ttigheter 27% 16% 56% Pension\u00e4rers del av f\u00f6rpliktelserna 29% 41% 39% V\u00e4gd genomsnittlig l\u00f6ptid 20 \u00e5r 19 \u00e5r 20 \u00e5r F\u00f6rvaltningstillg\u00e5ngar 2022 2021 Ing\u00e5ende balans 26 034 21 911 Ber\u00e4knad avkastning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar 445 330 Tillskjutna medel fr\u00e5n arbetsgivare 444 359 Tillskjutna medel fr\u00e5n anst\u00e4llda 5 6 Betalda f\u00f6rm\u00e5ner -501 -439 Skillnad mellan verklig avkastning och ber\u00e4knad avkastning -5 727 2 357 Reduceringar och regleringar 2 0 Kursdifferenser 500 1 510 F\u00f6rvaltningstillg\u00e5ngar, verkligt v\u00e4rde 21 202 26 034 Tillskjutna medel f\u00f6rv\u00e4ntas uppg\u00e5 till 100 Mkr under 2023. F\u00f6rvaltningstillg\u00e5ngar som inte ing\u00e5r i redovisat v\u00e4rde genom begr\u00e4nsning enligt takregeln 2022 2021 Ing\u00e5ende balans 61 46 \u00c5rets f\u00f6r\u00e4ndring -31 15 F\u00f6rvaltningstillg\u00e5ngar som inte ing\u00e5r i redovisat v\u00e4rde 30 61 F\u00f6rvaltningstillg\u00e5ngar och avkastning per land 2022 Sverige Norge Storbritannien Aktier 26% 38% 11% R\u00e4nteb\u00e4rande v\u00e4rdepapper 35% 50% 58% Alternativa investeringar 39% 12% 31% Ber\u00e4knad avkastning 1,60% 1,90% 1,60% Verklig avkastning -4,70% -7,60% -33,60% 2021 Aktier 30% 42% 12% R\u00e4nteb\u00e4rande v\u00e4rdepapper 33% 45% 68% Alternativa investeringar 37% 13% 20% Ber\u00e4knad avkastning 1,10% 1,80% 1,40% Verklig avkastning 21,70% 10,50% 8,20% Aktuariella antaganden 2022 Sverige Norge Storbritannien Finansiella antaganden Diskonteringsr\u00e4nta, den 1 januari 1,60% 1,90% 1,60% Diskonteringsr\u00e4nta, den 31 december 3,70% 3,20% 4,70% Ber\u00e4knad avkastning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar, perioden 1,60% 1,90% 1,60% F\u00f6rv\u00e4ntad l\u00f6ne\u00f6kning, den 31 december 3,25% 3,00% 3,50% F\u00f6rv\u00e4ntad inflation, den 31 december 2,00% 2,25% 3,25% Demografiska antaganden F\u00f6rv\u00e4ntad livsl\u00e4ngd efter 65 \u00e5rs \u00e5lder, m\u00e4n 23 \u00e5r 22 \u00e5r 22 \u00e5r F\u00f6rv\u00e4ntad livsl\u00e4ngd efter 65 \u00e5rs \u00e5lder, kvinnor 25 \u00e5r 25 \u00e5r 24 \u00e5r Livsl\u00e4ngdstabell DUS14 K2013 S3 2021 2021 Sverige Norge Storbritannien Finansiella antaganden Diskonteringsr\u00e4nta, den 1 januari 1,10% 1,80% 1,40% Diskonteringsr\u00e4nta, den 31 december 1,60% 1,90% 1,60% Ber\u00e4knad avkastning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar, perioden 1,10% 1,80% 1,40% F\u00f6rv\u00e4ntad l\u00f6ne\u00f6kning, den 31 december 3,25% 2,50% 3,50% F\u00f6rv\u00e4ntad inflation, den 31 december 2,00% 1,75% 3,25% Demografiska antaganden F\u00f6rv\u00e4ntad livsl\u00e4ngd efter 65 \u00e5rs \u00e5lder, m\u00e4n 23 \u00e5r 22 \u00e5r 22 \u00e5r F\u00f6rv\u00e4ntad livsl\u00e4ngd efter 65 \u00e5rs \u00e5lder, kvinnor 25 \u00e5r 25 \u00e5r 24 \u00e5r Livsl\u00e4ngdstabell DUS14 K2013 S3 2020 Samtliga tre l\u00e4nder d\u00e4r Skanska har f\u00f6rm\u00e5nsbest\u00e4mda planer har en omfattande marknad f\u00f6r f\u00f6rstklassiga l\u00e5ngfristiga f\u00f6retagsobligationer inklusive bostadsobligationer. Diskonteringsr\u00e4ntan fastst\u00e4lles med utg\u00e5ngspunkt fr\u00e5n marknads- r\u00e4ntan p\u00e5 balansdagen f\u00f6r dessa obligationer. Totala f\u00f6rvaltningstillg\u00e5ngar f\u00f6rdelade p\u00e5 tillg\u00e5ngsklasser 2022-12-31 2021-12-31 Aktier och fonder Svenska aktier och fonder 513 655 Norska aktier och fonder 939 1 037 Brittiska aktier och fonder 620 875 Globala fonder 2 918 4 084 Summa aktier och fonder 4 990 6 651 R\u00e4nteb\u00e4rande v\u00e4rdepapper Svenska obligationer 1 839 1 699 Norska obligationer 1 556 1 195 Brittiska obligationer 5 065 6 350 Obligationer i andra l\u00e4nder 1 908 4 870 Summa r\u00e4nteb\u00e4rande v\u00e4rdepapper 10 368 14 114 Alternativa investeringar Hedgefonder 530 469 Fastighetsinvesteringar 1 976 2 144 Projekt i OPS-portf\u00f6ljen 629 602 \u00d6vrigt 2 709 2 054 Summa alternativa investeringar 5 844 5 269 Totala f\u00f6rvaltningstillg\u00e5ngar 21 202 26 034 Aktier och fonder, r\u00e4nteb\u00e4rande v\u00e4rdepapper samt hedgefonder har v\u00e4rderats till aktuella marknadspriser. Fastighetsinvesteringar och infrastrukturprojekt har v\u00e4rderats med diskontering av framtida kassafl\u00f6den. Av de totala f\u00f6rvaltningstillg\u00e5ngarna har 75 procent ett noterat pris p\u00e5 en aktiv marknad. Avgiftsbest\u00e4mda planer Planerna omfattar huvudsakligen \u00e5lderspension, sjukpension och familjepension. Premierna betalas l\u00f6pande under \u00e5ret av respektive koncernf\u00f6retag till separata juridiska enheter, exempelvis f\u00f6rs\u00e4kringsbolag. Storleken p\u00e5 premien baseras p\u00e5 l\u00f6nen. Pensionskostnaden f\u00f6r perioden ing\u00e5r i resultatr\u00e4kningen. Totala pensionskostnader i resultatr\u00e4kningen f\u00f6r f\u00f6rm\u00e5nsbest\u00e4mda planer och avgiftsbest\u00e4mda planer 2022 2021 Pensioner f\u00f6rm\u00e5nsbest\u00e4mda planer intj\u00e4nade under perioden -532 -516 Avg\u00e5r: Tillskjutna medel fr\u00e5n anst\u00e4llda 5 6 R\u00e4nta p\u00e5 f\u00f6rpliktelser -493 -400 Ber\u00e4knad avkastning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar 445 330 Reduceringar och regleringar 11 69 Pensionskostnader, f\u00f6rm\u00e5nsbest\u00e4mda planer -564 -511 Pensionskostnader, avgiftsbest\u00e4mda planer -1 829 -1 786 Sociala kostnader, f\u00f6rm\u00e5nsbest\u00e4mda och avgiftsbest\u00e4mda planer 1) -168 -168 Totala pensionskostnader -2 561 -2 465 1)  Avser s\u00e4rskild l\u00f6neskatt i Sverige och arbetsgivaravgift i Norge. F\u00f6rdelning av pensionskostnader i resultatr\u00e4kningen 2022 2021 Kostnader f\u00f6r produktion och f\u00f6rvaltning -1 989 -1 915 F\u00f6rs\u00e4ljnings- och administrationskostnader -524 -480 Finansnetto -48 -70 Totala pensionskostnader -2 561 -2 465 Pensionsf\u00f6rpliktelsernas k\u00e4nslighet f\u00f6r \u00e4ndrade antaganden Sverige Norge Storbritannien Summa 1) Pensionsf\u00f6rpliktelser, den 31 december, 2022 8 876 4 831 7 986 21 693 Diskonteringsr\u00e4ntan \u00f6kar med 0,25% -375 -225 -300 -900 Diskonteringsr\u00e4ntan reduceras med 0,25% 375 225 300 900 F\u00f6rv\u00e4ntad l\u00f6ne\u00f6kning \u00f6kar med 0,25% 100 100 0 200 F\u00f6rv\u00e4ntad l\u00f6ne\u00f6kning reduceras med 0,25% -100 -100 0 -200 F\u00f6rv\u00e4ntad inflation \u00f6kar med 0,25% 300 125 150 575 F\u00f6rv\u00e4ntad inflation minskar med 0,25% -300 -125 -150 -575 F\u00f6rv\u00e4ntad livsl\u00e4ngd \u00f6kar med 1 \u00e5r 325 225 200 750 1)  Ber\u00e4knad f\u00f6r\u00e4ndring av pensionsf\u00f6rpliktelsen/pensionsskulden om antagandet \u00f6kar eller reduceras f\u00f6r samtliga tre l\u00e4nder.  Om pensionsskulden \u00f6kar f\u00f6r samtliga tre l\u00e4nder reduceras koncernens eget kapital med 90 procent av den \u00f6kade pensionsskulden  efter h\u00e4nsyn tagen till uppskjuten skatt och sociala kostnader. F\u00f6rvaltningstillg\u00e5ngarnas k\u00e4nslighet f\u00f6r avvikelser mellan ber\u00e4knad avkastning och verklig avkastning Sverige Norge Storbritannien Summa 1) F\u00f6rvaltningstillg\u00e5ngar, den 31 december, 2022 5 985 6 464 8 753 21 202 Avkastningen \u00f6kar med 5% 300 325 425 1 050 Avkastning minskar med 5% -300 -325 -425 -1 050 1)  Om verklig avkastning \u00f6verstiger ber\u00e4knad avkastning med 5 procent f\u00f6rv\u00e4ntas vinsten vid omv\u00e4rderingen uppg\u00e5 till 1 050 Mkr.  Om verklig avkastning understiger ber\u00e4knad avkastning med 5 procent f\u00f6rv\u00e4ntas f\u00f6rlusten vid omv\u00e4rderingen uppg\u00e5 till 1 050 Mkr. K\u00e4nslighetsanalyserna baseras p\u00e5 befintliga f\u00f6rh\u00e5llanden, antaganden och populationer. Applicering p\u00e5 andra niv\u00e5er kan ge andra effekter av f\u00f6r\u00e4ndringar. Not 29. Avs\u00e4ttningar Avs\u00e4ttningar redovisas i enlighet med IAS 37 Avs\u00e4ttningar, eventual f\u00f6rpliktelser och eventualtillg\u00e5ngar, se not 1. Avs\u00e4ttningar f\u00f6rdelas i rapporten \u00f6ver finansiell st\u00e4llning p\u00e5 l\u00e5ngfristiga skulder och kortfristiga skulder. Avs\u00e4ttningar \u00e4r b\u00e5de r\u00e4nteb\u00e4rande och icke r\u00e4nteb\u00e4rande. Avs\u00e4ttningar som ing\u00e5r i verksamhetscykeln redovisas som kortfristiga. R\u00e4nteb\u00e4rande avs\u00e4ttningar som f\u00f6rfaller inom ett \u00e5r behandlas som kortfristiga. Normal omloppstid f\u00f6r \u00f6vriga avs\u00e4ttningar \u00e4r ett till tre \u00e5r. Avs\u00e4ttningar f\u00f6r tvister avser s\u00e5v\u00e4l tvister ang\u00e5ende projekt inom Byggverksamheten som har avslutats som andra tvister. Avs\u00e4ttningar f\u00f6r garanti\u00e5taganden avser kostnader som kan uppst\u00e5 under garantiperioden samt hyresgarantier avseende s\u00e5lda fastigheter i Kommer siell fastighetsutveckling. Avs\u00e4ttningarna i Byggverksamhet baseras p\u00e5 individuel bed\u00f6mning av aktuellt projekt alternativt p\u00e5 en erfarenhetsm\u00e4ssig genomsnittlig kostnad uttryckt som en procentandel av oms\u00e4ttningen under en fem\u00e5rsperiod. Kostnaderna belastar respektive projekt l\u00f6pande. Avs\u00e4ttningar f\u00f6r garanti- \u00e5taganden inom \u00f6vriga verksamhetsgrenar sker efter individuell bed\u00f6mning av aktuellt projekt. \u00c5rets f\u00f6r\u00e4ndring avser huvudsakligen Byggverksamhet och Bostadsutveckling,. Avs\u00e4ttningar f\u00f6r omstrukturerings\u00e5tg\u00e4rder inneh\u00e5ller fr\u00e4mst poster r\u00f6rande Polen, Tjeckien och nedl\u00e4ggningen i Latinamerika. Personalrelaterade avs\u00e4ttningar inneh\u00e5ller poster som exempelvis kostnader f\u00f6r vinstandelar, vissa bonusprogram samt \u00f6vriga personal\u00e5taganden. Som avs\u00e4ttning f\u00f6r milj\u00f6\u00e5tagande redovisas bland annat \u00e5terst\u00e4llnings kostnader f\u00f6r grustag i den svenska verksamheten. F\u00f6r\u00e4ndring av avs\u00e4ttningar f\u00f6rdelat p\u00e5 tvistreserv, avs\u00e4ttning f\u00f6r garantier samt \u00f6vrigt framg\u00e5r av nedan tabell. F\u00f6r tvistreserv se \u00e4ven not 33. Tvistreserv Avs\u00e4ttning f\u00f6r garantier \u00d6vriga avs\u00e4ttningar Summa 2022 2021 2022 2021 2022 2021 2022 2021 Ing\u00e5ende balans 2 413 1 786 3 892 3 514 4 935 5 026 11 239 10 326 Avyttrade avs\u00e4ttningar -17 -5 -18 -22 -18 \u00c5rets avs\u00e4ttningar 527 888 1 475 1 402 1 383 721 3 386 3 01 Ianspr\u00e5ktagna avs\u00e4ttningar -309 -228 -780 -638 -2 092 -607 -3 181 -1 473 Outnyttjade belopp som \u00e5terf\u00f6rts, v\u00e4rdef\u00f6r\u00e4ndring -189 -115 -962 -448 -213 -240 -1 365 -80 Kursdifferenser 121 79 170 115 169 107 459 30 Omklassificeringar 82 3 -9 -53 -222 -54 -148 -104 Belopp vid \u00e5rets slut 2 644 2 413 3 770 3 892 3 954 4 935 10 368 11 23 Specifikation av \u00f6vriga avs\u00e4ttningar 2022-12-31 2021-12-31 Omstrukturerings\u00e5tg\u00e4rder  124 210 Personalrelaterade avs\u00e4ttningar 366 316 Milj\u00f6\u00e5taganden 127 124 Avs\u00e4ttning f\u00f6r sociala avgifter p\u00e5 pensioner och aktierelaterad ers\u00e4ttning 669 1 554 Till\u00e4ggsk\u00f6peskillingar 1) 469 585 Avs\u00e4ttning f\u00f6r \u00e5taganden i joint ventures 210 253 F\u00f6rlustreserver 604 678 Avs\u00e4ttningar f\u00f6r f\u00e4rdigst\u00e4llda projekt 837 662 \u00c5terst\u00e4llning av uppkomna skador 161 129 Skatt och moms (annat \u00e4n bolagsskatt) 87 121 Andra avs\u00e4ttningar  299 303 Summa 3 954 4 935 1)  Avser f\u00f6rv\u00e4rv av oms\u00e4ttningsfastigheter. De redovisas som finansiella instrument, se not 6. Kortfristiga avs\u00e4ttningar 2022-12-31 2021-12-31 Icke r\u00e4nteb\u00e4rande 10 368 11 239 Summa 10 368 11 239 St\u00e4llda s\u00e4kerheter 2022-12-31 2021-12-31 Aktier och andelar 2 328 1 424 Fordringar 772 979 Summa 3 100 2 402 Joint ventures inom OPS-portf\u00f6ljen redovisas som st\u00e4llda s\u00e4kerheter n\u00e4r andelarna i projektbolaget, vilka kan vara  direkt\u00e4gda av Skanska eller \u00e4gda via mellanliggande holdingbolag, l\u00e4mnats som s\u00e4kerhet f\u00f6r l\u00e5n fr\u00e5n banker eller andra l\u00e5ngivare \u00e4n del\u00e4garna. Not 33.  St\u00e4llda s\u00e4kerheter, eventualf\u00f6rpliktelser och eventualtillg\u00e5ngar St\u00e4llda s\u00e4kerheter f\u00f6r skuld Aktier och fordringar 2022-12-31 2021-12-31 Egna \u00e5taganden Andra skulder 772 979 Summa egna \u00e5taganden 772 979 \u00d6vriga \u00e5taganden 2 328 1 424 Summa 3 100 2 402 St\u00e4llda s\u00e4kerheter f\u00f6r andra skulder 0,8 (1,0) miljarder kronor, avser till allra st\u00f6rsta delen finansiella instrument l\u00e4mnad e som s\u00e4kerhet till best\u00e4llaren i samband med entreprenadarbeten i USA. Eventualf\u00f6rpliktelser Eventualf\u00f6rpliktelser redovisas i enlighet med IAS 37 Avs\u00e4ttningar, eventualf\u00f6rpliktelser och eventualtillg\u00e5ngar. Se not 1. Eventualf\u00f6rpliktelser, exklusive f\u00f6rpliktelser f\u00f6r partners framtida fullg\u00f6rande i gemensamma verksamheter, uppg\u00e5r till 1 210 (1 339) Mkr. Beloppen avser huvudsak- ligen joint ventures och bostadsr\u00e4ttf\u00f6reningar inom r\u00f6relsesegmenten Kommersiell fastighetsutveckling och Bostadsutveckling. Skanskas f\u00f6rpliktelser f\u00f6r partners framtida fullg\u00f6rande i gemensamma verksamheter avser entreprenadarbeten inom Byggverksamheten och Projekt utvecklings verk- samheten. Om en partner inte fullg\u00f6r sin del av entrepre- naden \u00e4r \u00f6vriga partner solidariskt  an svariga f\u00f6r att ocks\u00e5 denna del av entreprenaden fullg\u00f6rs. Partners andel av framtida fullg\u00f6rande i gemensamma verksamheter upp- g\u00e5r till 31 919 (55 874) Mkr. F\u00f6r den h\u00e4ndelse att Skanska tar \u00f6ver del av fullg\u00f6rande kommer Skanskas orderstock att \u00f6ka i motsvarande m\u00e5n. Skanska v\u00e4ljer att avtala om gemensamma verksamheter och joint venture n\u00e4r det \u00e4r f\u00f6rdelaktigt med tanke p\u00e5 projektets storlek och/eller typ av \u00e5taganden som ing\u00e5r i projektet. Att kombinera expertis och resurser med andra byggbolag \u00e4r d\u00e5 ett s\u00e4tt att optimera projektplanering och genomf\u00f6rande likv\u00e4l som att hantera specifika projektris- ker. Utomst\u00e5ende parter i dessa samarbetsarrangemang granskas enligt processen om anbudsf\u00f6rfarande. F\u00f6r mer information om gemensamma verksamheter och joint ventures se not 20 B och 20 C. Skanska Finland underr\u00e4ttades 2017 om att f\u00f6retagsbot beg\u00e4rts av \u00e5klagaren i samband med en mututredning som involverade en f\u00f6re detta fastighetschef i ett annat f\u00f6retag och avs\u00e5g vissa betalningar f\u00f6r sponsring av idrott som Skanska Finland gjort f\u00f6re 2013. Skanska Finlands verkst\u00e4llande direkt\u00f6r stod ocks\u00e5 \u00e5talad i detta m\u00e5l. Skanska har fr\u00e5n utredningens b\u00f6rjan aktivt samarbetat med \u00e5klagaren och polisen. 2019 avvisade Helsingfors tingsr\u00e4tt \u00e5talet mot Skanska Finland och Skanska  Finlands verkst\u00e4llande direkt\u00f6r liksom kravet p\u00e5 f\u00f6retagsbot. Domen \u00f6verklagades av \u00e5klagaren. Hovr\u00e4tten beslutade i april 2022 att fastst\u00e4lla tingsr\u00e4ttens beslut att avvisa \u00e5talet mot Skanska Finland och Skanska Finlands verk- st\u00e4llande direkt\u00f6r liksom kravet p\u00e5 f\u00f6retagsbot. Domen \u00f6verklagades inte och d\u00e4rmed avslutades \u00e4rendet 2022. Brasiliens konkurrensmyndighet, Administrative Council of Economic Defense (CADE), och Comptroller General of the Union (CGU) inledde 2015 administrativa processer mot Skanska Brasil betr\u00e4ffande vissa Petrobras-projekt. \u00c5r 2016 beslutade CGU att utest\u00e4nga Skanska Brasil fr\u00e5n offentliga upphandlingar under minst tv\u00e5 \u00e5r. Skanska Brasils \u00f6verklagande \u00e4r fortfarande under behandling. CADE har \u00e4nnu inte fattat n\u00e5got beslut i kartell\u00e4rendet. Ytterligare myndigheter i Brasilien har initierat r\u00e4tts- processer betr\u00e4ffande samma transaktioner. \u00c5r 2016 l\u00e4mnade Attorney General of the Union (AGU) in en st\u00e4mningsans\u00f6kan mot sju f\u00f6retag, d\u00e4ribland Skanska Brasil. \u00c5talet fokuserade p\u00e5 krav avseende felaktiga betalningar av en joint venture-partner. Domstolen i s\u00e5v\u00e4l f\u00f6rsta som andra instans ogillade yrkandet mot Skanska Brasil. AGU \u00f6verklagade domen till H\u00f6gsta domstolen som 2022 slutligen beslutade att fastst\u00e4lla domen i l\u00e4gre instans att ogilla talan mot Skanska Brasil. Federal Audit Court (TCU) \u00e4r en myndighet som granskar offentliga kontrakt, inklusive de som ing\u00e5tts med Petrobras. Skanska Brasil har vissa kontrakt som granskas av TCU. TCU meddelade 2020 ett principbeslut att skadest\u00e5nd f\u00f6r \u00f6verpriss\u00e4ttning i samtliga kontrakt som ing\u00e5tts av medlemmar i Petrobras-kartellen kan beslutas i enlighet med en ekonometrisk modell. TCU har i en granskningsrapport fr\u00e5n 2020 rekommenderat till\u00e4mpning av denna modell f\u00f6r att ber\u00e4kna skadest\u00e5nd f\u00f6r \u00f6verpriss\u00e4ttning i ett kontrakt med Petrobras som Skanska Brasil utf\u00f6rde i joint venture med andra. TCU beslutade i april 2021, baserat p\u00e5 den ekonometriska skadest\u00e5ndsber\u00e4kningen, att inleda en administrativ process g\u00e4llande p\u00e5st\u00e5dd \u00f6verpriss\u00e4ttning i projektet. Skanska Brasil har l\u00e4mnat svarom\u00e5l. TCU f\u00f6rv\u00e4ntas meddela slutligt beslut under 2023. TCU f\u00e4rdigst\u00e4llde i februari 2022 en utredning om p\u00e5st\u00e5dda felaktigheter i tv\u00e5 \u00e4ndringsorder i ovann\u00e4mnda projekt. Utredningen p\u00e5st\u00e5r att Petrobras felaktigt ut - betalat ett st\u00f6rre belopp till joint venture som kompen- sation f\u00f6r att Petrobras f\u00f6rsenat projektet tv\u00e5 \u00e5r. TCU har \u00e4nnu inte beslutat om en administrativ process skall p\u00e5b\u00f6rjas i detta \u00e4rende. 2006 inledde skattemyndigheterna i Argentina en utredning av cirka 120 f\u00f6retag, d\u00e4ribland Skanska S.A., g\u00e4llande bluffakturor. Skanska samarbetade med myn- digheterna och korrigerade sina inkomstdeklarationer. 2011 togs fallet upp i appellationsdomstolen som ans\u00e5g att det inte fanns n\u00e5gra bevis p\u00e5 \u00f6vertr\u00e4delser. \u00c5r 2017 beslutade emellertid den federala brottsm\u00e5lsdomstolen att \u00e5terigen \u00e5tala ett stort antal personer, inklusive tio f\u00f6re detta Skanska-anst\u00e4llda. Inget datum \u00e4r satt f\u00f6r  r\u00e4tteg\u00e5ng. Skanska s\u00e5lde sin argentinska verksamhet 2015, men driver \u00e4rendet eftersom det ing\u00e5r i f\u00f6rpliktel- serna gentemot k\u00f6paren Not 40. F\u00f6rvaltningsfastigheter F\u00f6rvaltningsfastigheter redovisas enlig IAS 40 F\u00f6rvaltningsfastigheter och tillh\u00f6rande hyresint\u00e4kter redovisas enligt IFRS 16 Leasingavtal. I de fall Skanska \u00e4ven vidarefakturerar service (icke leasingkomponenter) till hyresg\u00e4sten redo- visas denna int\u00e4kt enligt IFRS 15. Se \u00e4ven not 1. F\u00f6rvaltningsfastigheter \u00e4r fastigheter som innehas f\u00f6r att generera hyresint\u00e4kter och v\u00e4rde\u00f6kning. F\u00f6rvaltningsfastig- heter redovisas till verkligt v\u00e4rde enligt IFRS 13, v\u00e4rderingsniv\u00e5 3. Det verkliga v\u00e4rdet baseras p\u00e5 interna v\u00e4rderingar vilka kvalitetss\u00e4kras genom \u00e5rliga externa v\u00e4rderingar. V \u00e4rdef\u00f6r\u00e4ndringar redovisas i resultatr\u00e4kningen. Skanska hade inte f\u00f6rvaltningsfastigheter under 2021 varf\u00f6r inga j\u00e4mf\u00f6relsetal presenteras. Under \u00e5ret har tre fastigheter f\u00f6rv\u00e4rvats internt (omklassificeringar) och inga fastigheter har avyttrats. Driftnetto  2022 Hyresint\u00e4kter 1) 38 Serviceint\u00e4kter 3 Summa int\u00e4kter 40 Driftskostnader -4 Reparationer och underh\u00e5ll 0 Fastighetsadministration -1 Fastighetsskatt -5 Summa kostnader -10 Driftnetto 30 \u00d6verskottsgrad, % 75,4 Nettouthyrning, Mkr 0 1) F\u00f6r mer information om operationella leasingavtal se not 41 B. Skanska som leasegivare. Fastighetsv\u00e4rdering Samtliga fastigheter v\u00e4rderas internt varje kvartal utifr\u00e5n en tio\u00e5rig kassafl\u00f6desmodell. Fastigheter v\u00e4rderas individuellt genom att nuv\u00e4rdesber\u00e4kna framtida kassafl\u00f6den under tio \u00e5r samt restv\u00e4rdet \u00e5r 10. Bed\u00f6mda hyresbetalningar samt drifts- och underh\u00e5llskostnader h\u00e4rleds fr\u00e5n aktuella och budgeterade int\u00e4kter och kostnader. H\u00e4nsyn tas till eventuella f\u00f6r\u00e4ndringar i uthyrningsgrad, hyresniv\u00e5er, investeringsbehov samt drifts- och underh\u00e5llskostnader. Hyresutvecklingen bed\u00f6ms f\u00f6lja inflationen med h\u00e4nsyn taget till g\u00e4llande indexklausuler i befintliga kontrakt. Vid kontraktens slut g\u00f6rs en bed\u00f6mning om d\u00e5 r\u00e5dande marknadshyra. Vakanser bed\u00f6ms utifr\u00e5n g\u00e4llande vakanssituation, lokalens l\u00e4ge och skick. Till grund f\u00f6r kassafl\u00f6deskalkylerna har antagits en l\u00e5ngsiktig inflation om 2 procent, se tabell till h\u00f6ger. Marknadens direktavkastningskrav och kalkylr\u00e4ntor baseras p\u00e5 analys av j\u00e4mf\u00f6rbara transktioner p\u00e5 fastighetsmarknaden. H\u00e4nsyn tages till fastighetens geografiska l\u00e4ge och standard vilket inneb\u00e4r att direktavkastningskravet varierar mellan olika fastigheter. En g\u00e5ng per \u00e5r v\u00e4rderas samtliga fastigheter externt av auktoriserad v\u00e4rderare i syfte att kvalitetss\u00e4kra den interna v\u00e4rderingen. Verkligt v\u00e4rde \u00e4r en bed\u00f6mning av det mest sannolika priset vid en normal f\u00f6rs\u00e4ljning p\u00e5 den \u00f6ppna marknaden. Det verkliga v\u00e4rdet kan endast med s\u00e4kerhet fastst\u00e4llas d\u00e5 en fastighet faktiskt s\u00e4ljs. Avvikelserna i enskilda fastigheter antas normalt till viss del ta ut varandra i ett samlat fastighetsbest\u00e5nd varf\u00f6r ett rimligt os\u00e4kerhets intervall f\u00f6r  fastig hetesbest\u00e5ndet uppskattas till +/- 5 procent. F\u00f6rvaltningsfastigheternas redovisade v\u00e4rde enligt intern v\u00e4rdering per 31 december 2022 uppg\u00e5r till 3 758 Mkr. Den interna v\u00e4rderingen med v\u00e4rdetidpunkt per 2022-12-31 visade ett v\u00e4rde som understeg den externa v\u00e4rderingen med 4,9 procent eller 193 Mkr Sammanfattning av den interna v\u00e4rderingen per 2022-12-31 Kalkyperiod  Normalt 10 \u00e5r Inflationsantagande  L\u00e5ngsiktigt inflationsantagande p\u00e5 2 procent Direktavkastning vid kalkylperiodens slut  Varierar mellan 3,8 och 4,2 procent Kalkylr\u00e4nta  Mellan 5,8 och 6,2 procent L\u00e5ngsiktig vakansgrad  Individuell bed\u00f6mning, normalt ca 5 procent Det genomsnittliga direktavkastningskravet vid kalkylperiodens slut uppgick till 3,93 procent. F\u00f6r\u00e4ndring av f\u00f6rvaltningsfastigheternas redovisade v\u00e4rde F\u00f6rvaltningsfastigheternas redovisade v\u00e4rde per 31 december 2022 uppg\u00e5r till 3,8 miljarder kronor. 2022 Vid \u00e5rets b\u00f6rjan Investeringar / omklassificeringar 2 066 V\u00e4rdef\u00f6r\u00e4ndringar 1) 1 692 Utg\u00e5ende verkligt v\u00e4rde 3 758 1)  Varav 1 581 Mkr avser skillnader mellan fastigheternas verkliga v\u00e4rde vid \u00f6verl\u00e5telsedagen (IAS 40) och dess tidigare redovisade v\u00e4rde som oms\u00e4ttningsfastighet (IAS 2). K\u00e4nslighetsanalys Nedanst\u00e5ende tabell visar v\u00e4rdep\u00e5verkan vid f\u00f6r\u00e4ndringar av n\u00e4mnda faktorer: Basv\u00e4rde F\u00f6r\u00e4ndring av antagande P\u00e5verkan p\u00e5 v\u00e4rde, Mkr Hyresv\u00e4rde 3 760 +/- 50 kr /kvm +/- 58 Driftskostnader 309 +/- 25 kr/kvm +/- 45 L\u00e5ngsiktig vakansgrad, % 5,0 +/- 1 procentenhet +39 /-45 Genomsnittligt direktavkastningskrav, % 3,93 +/- 0,25 procentenhet +257 /-225 Fastighetsbest\u00e5nd vid balansdagen Fastighetstyp Omr\u00e5de Uthyrningsbar  area, m 2 Hyresv\u00e4rde p\u00e5 \u00e5rsbasis, Mkr Ekonomisk uthyrningsgrad, % H\u00e5llbarhets- certifiering, % Kontor Malm\u00f6 23 110 74 98 100 Kontor Stockholm 28 992 122 80 100 Summa 52 102 196 86 100 \u00c5rets fastighetsinvesteringar/omklassificeringar Fastighet Omr\u00e5de Intern v\u00e4rdering, Mkr Genomsnittlig extern v\u00e4rdering, Mkr Avvikelse, % Epic Malm\u00f6 766 802 -4,5 Aqua Malm\u00f6 612 644 -5,0 Sthlm 01 Stockholm 2 380 2 505 -5,0 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-378": {
   "value": "Investeringar i OPS-portf\u00f6ljen I not 20 B anges ber\u00e4knade v\u00e4rden f\u00f6r gjorda investe- ringar. Ber\u00e4knade marknads v\u00e4rden bygger p\u00e5 diskonte- ring av f\u00f6rv\u00e4ntade kassafl\u00f6den f\u00f6r respektive investering. Som diskonteringsr\u00e4nta har anv\u00e4nts bed\u00f6mda avkast- ningskrav p\u00e5 investeringar av detta slag. F\u00f6r\u00e4ndringar i f\u00f6rv\u00e4ntade kassafl\u00f6den, som i flera fall str\u00e4cker sig 20\u201330 \u00e5r fram\u00e5t i tiden, och/eller \u00e4ndrade avkastnings- krav kan v\u00e4sentligt p\u00e5verka s\u00e5v\u00e4l ber\u00e4knade v\u00e4rden som redovisade v\u00e4rden f\u00f6r respektive investering. Risken f\u00f6r v\u00e4sentlig p\u00e5verkan minskar gradvis i takt med att antalet projekt blir f\u00e4rreOPS-portf\u00f6lj Offentlig-privat samverkan \u00e4r en form av offentlig upphandling d\u00e4r ett projektbolag, \u00e4gt av privata f\u00f6retag, f\u00e5r ett   helhetsansvar f\u00f6r att utveckla, finansiera, bygga, driva och underh\u00e5lla offentliga samh\u00e4llsnyttiga funktioner. Betalningsformen f\u00f6r investeringarna kan antingen vara baserade p\u00e5 marknadsrisk, till exempel v\u00e4gavgifter, eller   baserade p\u00e5 tillg\u00e4nglighet, se vidare IFRIC 12 not 1. Koncessionsperioderna f\u00f6r nuvarande investeringar varierar  mellan  30 och 58 \u00e5r och \u00e4garandelen i nuvarande portf\u00f6lj ligger mellan 32 och 50 procent. F\u00f6r tillf\u00e4llet har OPS-portf\u00f6ljen  i  nvesteringar i Sverige och USA ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfServiceConcessionArrangementsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-379": {
   "value": "Not 3.  Effekter av \u00e4ndrade redovisningsprinciper Varken under \u00e5ret eller j\u00e4mf\u00f6relse\u00e5ret har effekter p\u00e5  grund av \u00e4ndrade redovisningsprinciper redovisats. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-380": {
   "value": "Not 4. R\u00f6relsesegment Som r\u00f6relsesegment redovisas Skanskas verksamhets- grenar; Byggverksamhet, Bostadsutveckling, Kommersiell fastighetsutveckling och F\u00f6rvaltningsfastigheter. Verk- samhetsgrenarna sammanfaller med Skanskas operativa organisation s\u00e5 som koncernledningen f\u00f6ljer verksam- heten. Koncernledningen utg\u00f6r Skanskas \u201dh\u00f6gste verk- st\u00e4llande beslutsfattare\u201d. Varje r\u00f6relsesegment bedriver skilda typer av verksam- heter med olika risker. Byggverksamhet omfattar s\u00e5v\u00e4l hus- som anl\u00e4ggningsbyggnader. Bostadsutveckling utvecklar bostadsprojekt f\u00f6r omedel- bar f\u00f6rs\u00e4ljning.  Bo st\u00e4derna anpassas till utvalda kund- grupper. Enheterna svarar f\u00f6r att  planera och s\u00e4lja projekten. Bygguppdragen utf\u00f6rs av de byggande enhe- terna i verksamhetsgren Byggverksamhet p\u00e5 respektive marknad. Kommersiell fastighetsutveckling initierar, utveck- lar, hyr ut och s\u00e4ljer kommersiella fastighetspro- jekt. Projektutvecklingen fokuseras p\u00e5 kontor, handel samt logistik fastigheter. Bygguppdragen utf\u00f6rs p\u00e5 de flesta marknader av seg mentet Byggverksamhet. Bygguppdragen utf\u00f6rs av de byggande enheterna d\u00e4r Skanska har Byggverksamhet. Internpriss\u00e4ttningen mellan r\u00f6relsesegmenten sker till marknadsm\u00e4ssiga villkor. F\u00f6rvaltningsfastigheter \u00e4ger och f\u00f6rvaltar  fastigheter med syfte att generera hyresint\u00e4kter och v\u00e4rde\u00f6kning. Hyresint\u00e4kter redovisas linj\u00e4rt \u00f6ver avtalsperioden. V\u00e4rdef\u00f6r\u00e4ndring p\u00e5 f\u00f6rvaltningsfastigheter redovisas vid varje kvartal. Segmentet Centralt innefattar kostnad f\u00f6r  koncernkontor, resultat fr\u00e5n centrala bolag samt verksamheter under nedl\u00e4ggning. Elimineringar best\u00e5r huvudsakligen av  vinster i Byggverksamheten avseende fastighetsprojekt.  Se \u00e4ven not 1. Int\u00e4kter och kostnader per r\u00f6relsesegment Respektive aff\u00e4rsenhet inom verksamhetsgrenarna har ett operativt ansvar f\u00f6r sin resultatr\u00e4kning ner till och med r\u00f6relseresultatet. Tillg\u00e5ngar och skulder per r\u00f6relsesegment Varje aff\u00e4rsenhet inom verksamhetsgrenarna har ett operativt ansvar f\u00f6r sitt sysselsatta kapital. Sysselsatt kapital f\u00f6r de respektive verksamhetsgrenarna \u00e4r totala tillg\u00e5ngar med avdrag f\u00f6r skattefordringar och interna fordringar som placerats i internbanken minus icke r\u00e4nte- b\u00e4rande skulder  exklusive skatteskulder. F\u00f6r segmenten Bostadsutveckling och Kommersiell fastighetsutveckling g\u00e4ller dessutom att kapitaliserade r\u00e4nteutgifter avg\u00e5r fr\u00e5n totala tillg\u00e5ngar vid ber\u00e4kningen av sysselsatt kapital. F\u00f6rv\u00e4rvsgoodwill har h\u00e4nf\u00f6rts till den verksamhetsgren den tillh\u00f6r. Kassafl\u00f6de per segment framg\u00e5r som separat rapport; Koncernens operativa kassafl\u00f6desanalys och f\u00f6r\u00e4ndring i r\u00e4nteb\u00e4rande nettofordran. Not 4. R\u00f6relsesegment forts. 2022 Bygg- verksamhet Bostads- utveckling Kommersiell  fastig hets- utveckling F\u00f6rvaltnings- fastigheter Summa r\u00f6relse- segment Centralt Elimine ringar Summa segment Skillnad  redovisnings- principer Summa IFRS Externa int\u00e4kter  142 389 9 437 9 652 40 161 518 85 161 602 1 572 163 174 Int\u00e4kter fr\u00e5n interna kunder 13 615 38 3 900 17 554 364 -17 918 0 0 Totala int\u00e4kter 156 004 9 475 13 552 40 179 071 449 -17 918 161 602 1 572 163 174 Kostnader f\u00f6r produktion och f\u00f6rvaltning -143 736 -7 634 -9 861 -10 -161 242 -534 16 154 -145 622 -861 -146 483 Bruttoresultat 12 268 1 841 3 690 30 17 829 -85 -1 764 15 981 711 16 692 F\u00f6rs\u00e4ljnings- och administrationskostnader -6 534 -827 -955 -2 -8 318 -680 -8 998 -8 998 V\u00e4rdef\u00f6r\u00e4ndring f\u00f6rvaltningsfastigheter 112 112 1 581 1 692 1 692 Resultat fr\u00e5n joint ventures och intressef\u00f6retag 36 -3 168 201 425 -3 622 13 636 R\u00f6relseresultat  5 770 1 011 2 903 140 9 824 -339 -187 9 297 724 10 021  varav avskrivningar -2 506 -18 -89 -2 613 -103 2 -2 714 -2 714   varav nedskrivningar / \u00e5terf\u00f6ring av nedskrivningar  Goodwill -1 -1 -1 -1  \u00d6vriga tillg\u00e5ngar -24 -7 -43 -74 -74 -74   varav resultat f\u00f6rs\u00e4ljning kommersiella fastigheter 3 646 3 646 112 3 758 257 4 015   varav resultat f\u00f6rs\u00e4ljning OPS-portf\u00f6lj 183 183 183 Medelantal anst\u00e4llda 26 892 580 422 27 894 486 28 380 Bruttomarginal, %  7,9   19,4 F\u00f6rs\u00e4ljnings- och administrationskostnader, % -4,2 -8,7 R\u00f6relsemarginal, %  3,7   10,7 Nettouthyrning 0 Ekonomisk uthyrningsgrad, % 86 \u00d6verskottsgrad, % 75,4 Tillg\u00e5ngar, varav F\u00f6rvaltningsfastigheter 3 758 3 758 3 758 3 758  Materiella anl\u00e4ggningstillg\u00e5ngar (inklusive nyttjander\u00e4tter) 10 348 46 401 1 10 795 267 -3 11 059 11 059  Immateriella tillg\u00e5ngar 4 217 331 19 4 567 81 4 648 4 648   Placeringar i joint ventures och intressef\u00f6retag 302 144 133 579 2 330 -7 2 901 2 901  Oms\u00e4ttningsfastigheter (inklusive nyttjander\u00e4tter) 1 24 655 38 310 62 966 -816 62 150 62 150 Sysselsatt kapital -7 378 17 837 37 080 3 733 51 271 21 573 72 845 72 845 Investeringar -2 210 -11 633 -11 276 -3 668 -28 788 -722 3 943 -25 567 -25 567 Desinvesteringar 764 10 622 13 116 24 501 150 -3 917 20 734 20 734 Investeringar, netto -1 446 -1 012 1 839 -3 668 -4 287 -572 26 -4 833 -4 833 Avst\u00e4mning fr\u00e5n segment till IFRS Int\u00e4kter enligt segment \u2013 bindande kontrakt 156 004 9 475 13 552 40 179 071 449 -17 918 161 602 Tillkommer fastigheter s\u00e5lda f\u00f6re perioden 17 328 6 393 23 721 23 721 Avg\u00e5r fastigheter ej \u00f6vertagna av k\u00f6pare per balansdagen -16 472 -6 261 -22 733 9 -22 724 Tillkommer int\u00e4kter i joint ventures inom Bostadsutveckling -54 -54 -54 Kursdifferens 519 110 629 629 Int\u00e4kter enligt IFRS \u2013 fr\u00e5ntr\u00e4de 156 004 10 797 13 793 40 180 634 449 -17 909 163 174 R\u00f6relseresultat enligt segment \u2013 bindande kontrakt 5 770 1 011 2 903 140 9 824 -339 -187 9 297 Tillkommer fastigheter s\u00e5lda f\u00f6re perioden 2 863 1 332 4 195 92 4 287 Avg\u00e5r fastigheter ej \u00f6vertagna av k\u00f6pare per balansdagen -2 577 -1 155 -3 732 -121 -3 852 Tillkommer r\u00f6relseresultat i joint ventures inom Bostadsutveckling 15 15 15 Kursdifferens 175 28 203 71 274 R\u00f6relseresultat enligt IFRS \u2013 fr\u00e5ntr\u00e4de  5 770 1 488 3 108 140 10 506 -339 -145 10 021 Not 4. R\u00f6relsesegment forts. 2021 Bygg- verksamhet Bostads- utveckling Kommersiell  fastig hets- utveckling F\u00f6rvaltnings- fastigheter Summa r\u00f6relse- segment Centralt Elimine ringar Summa segment Skillnad  redovisnings- principer Summa IFRS Externa int\u00e4kter  122 355 14 377 10 631 147 363 213 147 576 -3 712 143 865 Int\u00e4kter fr\u00e5n interna kunder 10 232 471 10 703 395 -11 097 0 0 Totala int\u00e4kter 132 587 14 377 11 102 0 158 066 608 -11 097 147 576 -3 712 143 865 Kostnader f\u00f6r produktion och f\u00f6rvaltning -121 901 -11 670 -7 147 -140 717 -621 11 080 -130 258 2 102 -128 156 Bruttoresultat 10 687 2 707 3 955 0 17 349 -13 -17 17 318 -1 609 15 709 F\u00f6rs\u00e4ljnings- och administrationskostnader -5 709 -727 -784 -7 220 -645 -7 865 -7 865 V\u00e4rdef\u00f6r\u00e4ndring f\u00f6rvaltningsfastigheter 0 0 0 Resultat fr\u00e5n joint ventures och intressef\u00f6retag 35 93 128 243 8 379 70 449 R\u00f6relseresultat  5 013 1 980 3 264 0 10 256 -415 -9 9 832 -1 539 8 293  varav avskrivningar -2 469 -23 -86 -2 578 -90 -2 669 -2 669   varav nedskrivningar / \u00e5terf\u00f6ring av nedskrivningar  Goodwill -53 -53 -53 -53  \u00d6vriga tillg\u00e5ngar -34 -36 -175 -245 -245 -245   varav resultat f\u00f6rs\u00e4ljning kommersiella fastigheter 3 928 3 928 239 4 167 -661 3 506   varav resultat f\u00f6rs\u00e4ljning OPS-portf\u00f6lj 4 4 4 Medelantal anst\u00e4llda 28 557 582 431 29 570 481 30 051 Bruttomarginal, %  8,1   18,8 F\u00f6rs\u00e4ljnings- och administrationskostnader, % -4,3  -5,1 R\u00f6relsemarginal, %  3,8   13,8 Nettouthyrning Ekonomisk uthyrningsgrad, % \u00d6verskottsgrad, % Tillg\u00e5ngar, varav F\u00f6rvaltningsfastigheter  Materiella anl\u00e4ggningstillg\u00e5nga (inklusive nyttjander\u00e4tter) 9 872 54 409 10 335 260 -3 10 593 10 593  Immateriella tillg\u00e5ngar 4 127 322 17 4 466 144 4 610 4 610   Placeringar i joint ventures och intressef\u00f6retag 287 355 122 763 1 427 -5 2 185 2 185  Oms\u00e4ttningsfastigheter (inklusive nyttjander\u00e4tter) 57 20 371 33 272 53 700 -666 53 033 53 033 Sysselsatt kapital -7 875 14 385 32 721 39 231 27 499 66 729 66 729 Investeringar -1 850 -11 488 -7 344 -20 683 -720 457 -20 945 -20 945 Desinvesteringar 1 034 10 766 9 961 21 762 27 -457 21 331 21 331 Investeringar, netto -816 -722 2 617 0 1 079 -693 0 386 386 Avst\u00e4mning fr\u00e5n segment till IFRS Int\u00e4kter enligt segment \u2013 bindande kontrakt 132 587 14 377 11 102 0 158 066 608 -11 097 147 576 Tillkommer fastigheter s\u00e5lda f\u00f6re perioden 13 868 6 012 19 880 19 880 Avg\u00e5r fastigheter ej \u00f6vertagna av k\u00f6pare per balansdagen -17 328 -6 393 -23 721 -23 721 Tillkommer int\u00e4kter i joint ventures inom Bostadsutveckling -247 -247 -247 Kursdifferens 326 52 377 377 Int\u00e4kter enligt IFRS \u2013 fr\u00e5ntr\u00e4de 132 587 10 995 10 772 0 154 354 608 -11 097 143 865 R\u00f6relseresultat enligt segment \u2013 bindande kontrakt 5 013 1 980 3 264 0 10 256 -415 -9 9 832 Tillkommer fastigheter s\u00e5lda f\u00f6re perioden 1 982 692 2 675 61 2 736 Avg\u00e5r fastigheter ej \u00f6vertagna av k\u00f6pare per balansdagen -2 863 -1 332 -4 195 -92 -4 287 Tillkommer r\u00f6relseresultat i joint ventures inom Bostadsutveckling -20 -20 -20 Nya internvinster 0 -35 -35 Kursdifferens 56 10 67 67 R\u00f6relseresultat enligt IFRS \u2013 fr\u00e5ntr\u00e4de  5 013 1 135 2 635 0 8 783 -415 -75 8 293 Externa int\u00e4kter enligt IFRS per geografiskt omr\u00e5de Sverige Storbritannien USA Norge \u00d6vrigt 1) Totalt 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 Byggverksamhet 28 599 27 280 17 448 14 123 65 867 53 438 16 226 13 873 14 250 13 642 142 389 122 355 Bostadsutveckling 4 950 5 240 96 1 734 1 697 3 987 4 058 10 768 10 995 Kommersiell fastighetsutveckling 2 452 2 743 1 656 2 359 55 6 5 731 5 193 9 893 10 301 F\u00f6rvaltningsfastigheter 40 40 0 Centralt och Elimineringar 70 177 15 36 85 213 Summa r\u00f6relsesegment 36 111 35 440 17 544 14 123 67 537 55 833 18 015 15 576 23 968 22 893 163 174 143 865 1) Koncernen har inga kunder som svarar f\u00f6r tio procent eller mer av koncernens int\u00e4kter. Anl\u00e4ggningstillg\u00e5ngar och oms\u00e4ttningsfastigheter per geografiskt omr\u00e5de F\u00f6rvaltningsfastigheter Materiella anl\u00e4ggningstillg\u00e5ngar Immateriella tillg\u00e5ngar Placeringar i joint ventures och intressef\u00f6retag Oms\u00e4ttningsfastigheter 2022-12-31 2021-12-31 2022-12-31 2021-12-31 2022-12-31 2021-12-31 2022-12-31 2021-12-31 2022-12-31 2021-12-31 Norge 2 918 2 749 1 318 1 293 55 40 4 121 4 256 Sverige 3 758 2 360 2 404 756 778 1 097 1 214 16 030 16 097 Storbritannien 1 355 1 118 1 386 1 364 6 48 4 661 2 581 USA 2 622 2 565 537 537 1 513 673 15 813 10 556 \u00d6vrigt 1) 1 804 1 757 652 638 231 209 21 525 19 543 3 758 0 11 059 10 593 4 648 4 610 2 901 2 185 62 150 53 034 1) I \u00f6vrigt ing\u00e5r inget geografiskt omr\u00e5de med poster som svarar f\u00f6r tio procent eller mer av koncernens totala poster. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-381": {
   "value": "Som r\u00f6relsesegment redovisas Skanskas verksamhets- grenar; Byggverksamhet, Bostadsutveckling, Kommersiell fastighetsutveckling och F\u00f6rvaltningsfastigheter",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-382": {
   "value": "Not 5.  Anl\u00e4ggningstillg\u00e5ngar som innehas f\u00f6r  f\u00f6rs\u00e4ljning  och avvecklade verksamheter Anl\u00e4ggningstillg\u00e5ngar som innehas f\u00f6r f\u00f6rs\u00e4ljning och avvecklade verksamheter redovisas i enlighet med IFRS 5, se not 1. Under 2022 och 2021 har inga verksamheter  redovisats som avvecklade. I slutet av 2022 och 2021 fanns inga anl\u00e4ggningstillg\u00e5ngar som i enlighet med IFRS 5 ska redovisas som oms\u00e4ttnings- tillg\u00e5ngar och anges som tillg\u00e5ngar som innehas f\u00f6r f\u00f6rs\u00e4ljning. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-383": {
   "value": "Not 6<span class=\"__11 _604\"></span>. <span class=\"ff1_11 ls0_11\">Finansiella instrumen<span class=\"__11 _631\"></span>t o<span class=\"__11 _604\"></span>ch finansiell riskhan<span class=\"__11 _602\"></span>tering<span class=\"__11 _649\"> </span></span>Fin<span class=\"__11 _604\"></span>ans<span class=\"__11 _604\"></span>ie<span class=\"__11 _604\"></span>lla i<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>tru<span class=\"__11 _604\"></span>me<span class=\"__11 _604\"></span>nt re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s i en<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>het m<span class=\"__11 _604\"></span>ed I<span class=\"__11 _604\"></span>FRS 9 Finansiella<span class=\"__11 _602\"></span> instrument,<span class=\"__11 _602\"></span> IAS 3<span class=\"__11 _602\"></span>2 Finansi<span class=\"__11 _602\"></span>ella  <span class=\"__11 _3e_7\"></span>instrument,<span class=\"__11 _602\"></span> klassi <span class=\"__11 _3e_7\"></span>ficering och IFRS<span class=\"__11 _602\"></span> 7 Fi<span class=\"__11 _602\"></span>nansiella inst<span class=\"__11 _602\"></span>rument; upplysningar.<span class=\"__11 _649\"> </span>Skanskas avtalstillg\u00e5ngar och avtalsskulder redovisas ej so<span class=\"__11 _604\"></span>m ett f<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>llt i<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>tru<span class=\"__11 _604\"></span>men<span class=\"__11 _604\"></span>t oc<span class=\"__11 _604\"></span>h d\u00e4r<span class=\"__11 _604\"></span>av re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as ej h<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>ler ris<span class=\"__11 _604\"></span>ken i d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>sa fo<span class=\"__11 _604\"></span>rdr<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>gar o<span class=\"__11 _604\"></span>ch s<span class=\"__11 _604\"></span>ku<span class=\"__11 _604\"></span>lde<span class=\"__11 _604\"></span>r i de<span class=\"__11 _604\"></span>nn<span class=\"__11 _604\"></span>a not<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Risker<span class=\"__11 _602\"></span> i del\u00e4gda<span class=\"__11 _602\"></span> joint v<span class=\"__11 _602\"></span>entur<span class=\"__11 _602\"></span>e bolag inom<span class=\"__11 _602\"></span> OPS-p<span class=\"__11 _604\"></span>ortf\u00f6ljen han<span class=\"__11 _604\"></span>tera<span class=\"__11 _604\"></span>s in<span class=\"__11 _604\"></span>om re<span class=\"__11 _604\"></span>sp<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>ve joi<span class=\"__11 _604\"></span>nt vent<span class=\"__11 _604\"></span>ure b<span class=\"__11 _604\"></span>ol<span class=\"__11 _604\"></span>ag<span class=\"__11 _604\"></span>. Ska<span class=\"__11 _604\"></span>nska<span class=\"__11 _604\"></span>s m\u00e5ls\u00e4ttning<span class=\"__11 _602\"></span> \u00e4r att d<span class=\"__11 _602\"></span>en finansiella<span class=\"__11 _602\"></span> riskhant<span class=\"__11 _602\"></span>eringen i<span class=\"__11 _602\"></span> bo-<span class=\"ls0_11 ws0_11\"> </span>lagen motsv<span class=\"__11 _602\"></span>arar den<span class=\"__11 _602\"></span> som g\u00e4ller<span class=\"__11 _602\"></span> f\u00f6r k<span class=\"__11 _602\"></span>oncernens hel\u00e4gda bo<span class=\"__11 _604\"></span>lag<span class=\"__11 _604\"></span>. D<span class=\"__11 _604\"></span>\u00e5 kontr<span class=\"__11 _604\"></span>ak<span class=\"__11 _604\"></span>ts<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>rio<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n i m\u00e5<span class=\"__11 _604\"></span>nga f<span class=\"__11 _604\"></span>all u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>g\u00e5r t<span class=\"__11 _604\"></span>ill ti<span class=\"__11 _604\"></span>otal<span class=\"__11 _604\"></span>s \u00e5r \u00e4r<span class=\"__11 _602\"></span> hanter<span class=\"__11 _602\"></span>ingen av<span class=\"__11 _602\"></span> r\u00e4nt<span class=\"__11 _602\"></span>erisken<span class=\"__11 _602\"></span> p\u00e5 finansierin<span class=\"__11 _602\"></span>gen v\u00e4sen<span class=\"__11 _602\"></span>t<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>lig i r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>ive jo<span class=\"__11 _604\"></span>int ve<span class=\"__11 _604\"></span>ntur<span class=\"__11 _604\"></span>e bol<span class=\"__11 _604\"></span>ag<span class=\"__11 _604\"></span>. Ri<span class=\"__11 _604\"></span>sken h<span class=\"__11 _604\"></span>ante<span class=\"__11 _604\"></span>ra<span class=\"__11 _604\"></span>s me<span class=\"__11 _604\"></span>d hj\u00e4lp av l\u00e5nga r\u00e4n<span class=\"__11 _602\"></span>teswappar<span class=\"__11 _602\"></span>. Innehaven r<span class=\"__11 _602\"></span>edovisas enligt kapi<span class=\"__11 _602\"></span>talandelsmetoden,<span class=\"__11 _602\"></span> vilke<span class=\"__11 _602\"></span>t medf\u00f6r<span class=\"__11 _602\"></span> att de fina<span class=\"__11 _602\"></span>nsiella ins<span class=\"__11 _604\"></span>tr<span class=\"__11 _604\"></span>ume<span class=\"__11 _604\"></span>nten i r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tive jo<span class=\"__11 _604\"></span>int ve<span class=\"__11 _604\"></span>ntur<span class=\"__11 _604\"></span>e bo<span class=\"__11 _604\"></span>lag i<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>\u00e5r i p<span class=\"__11 _604\"></span>os<span class=\"__11 _604\"></span>ten Res<span class=\"__11 _604\"></span>ulta<span class=\"__11 _604\"></span>t fr\u00e5n j<span class=\"__11 _604\"></span>oi<span class=\"__11 _604\"></span>nt ventu<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>s oc<span class=\"__11 _604\"></span>h intr<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>sef<span class=\"__11 _604\"></span>\u00f6re<span class=\"__11 _604\"></span>tag<span class=\"__11 _604\"></span>. Up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>if<span class=\"__11 _604\"></span>ter om f<span class=\"__11 _604\"></span>ina<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>iel<span class=\"__11 _604\"></span>la in<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>rum<span class=\"__11 _604\"></span>ent i j<span class=\"__11 _604\"></span>oin<span class=\"__11 _604\"></span>t ventu<span class=\"__11 _604\"></span>res o<span class=\"__11 _604\"></span>ch i<span class=\"__11 _604\"></span>ntre<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>-<span class=\"__11 _649\"> </span>f\u00f6r<span class=\"__11 _604\"></span>etag i<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>\u00e5r inte i f<span class=\"__11 _604\"></span>\u00f6lj<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>if<span class=\"__11 _604\"></span>ter.<span class=\"__11 _649\"> </span>Finansiell riskhantering<span class=\"__11 _649\"> </span>Skansk<span class=\"__11 _602\"></span>a \u00e4r<span class=\"__11 _602\"></span> genom sin<span class=\"__11 _602\"></span> verk<span class=\"__11 _602\"></span>samhet, ut<span class=\"__11 _602\"></span>\u00f6v<span class=\"__11 _602\"></span>er aff\u00e4rsrisk<span class=\"__11 _602\"></span>er<span class=\"__11 _631\"></span>, exponerad<span class=\"__11 _602\"></span> f\u00f6r ol<span class=\"__11 _602\"></span>ika<span class=\"__11 _602\"></span> finansiella<span class=\"__11 _602\"></span> risker<span class=\"__11 _602\"></span> s\u00e5som kredit<span class=\"__11 _602\"></span>risk,  <span class=\"__11 _3e_7\"></span>lik<span class=\"__11 _604\"></span>viditetsrisk och marknadsrisk<span class=\"__11 _604\"></span>. Dessa risker uppst\u00e5r i k<span class=\"__11 _602\"></span>oncernens redo<span class=\"__11 _602\"></span>visade finansiel<span class=\"__11 _602\"></span>la instrumen<span class=\"__11 _602\"></span>t s\u00e5som  <span class=\"__11 _3e_7\"></span>lik<span class=\"__11 _604\"></span>vida medel, r\u00e4nteb\u00e4rande fordringar<span class=\"__11 _631\"></span>, kundfordringar<span class=\"__11 _631\"></span>, leverant<span class=\"__11 _602\"></span>\u00f6rsskul<span class=\"__11 _604\"></span>der<span class=\"__11 _602\"></span>, upp <span class=\"__11 _3e_7\"></span>l\u00e5ning samt derivat.<span class=\"__11 _649\"> </span>M\u00e5<span class=\"__11 _604\"></span>l oc<span class=\"__11 _604\"></span>h po<span class=\"__11 _604\"></span>lic<span class=\"__11 _604\"></span>y<span class=\"__11 _649\"> </span>Koncernen<span class=\"__11 _602\"></span> str\u00e4v<span class=\"__11 _602\"></span>ar efter<span class=\"__11 _602\"></span> att uppn\u00e5<span class=\"__11 _602\"></span> en sy<span class=\"__11 _602\"></span>stematisk<span class=\"__11 _602\"></span> risk<span class=\"__11 _602\"></span>-<span class=\"__11 _649\"> </span>bed\u00f6mning av s\u00e5v\u00e4l finansiella som aff\u00e4rsm\u00e4ssiga risker.<span class=\"__11 _602\"></span> F\u00f6r de<span class=\"__11 _604\"></span>tta a<span class=\"__11 _604\"></span>nv\u00e4nd<span class=\"__11 _604\"></span>s en g<span class=\"__11 _604\"></span>em<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>m mod<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>l f\u00f6r r<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>kha<span class=\"__11 _604\"></span>nter<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>. Riskhanteringsmodellen inneb\u00e4r inte att risk undviks<span class=\"__11 _602\"></span> utan sy<span class=\"__11 _604\"></span>ft<span class=\"__11 _604\"></span>ar til<span class=\"__11 _604\"></span>l at<span class=\"__11 _604\"></span>t ide<span class=\"__11 _604\"></span>ntif<span class=\"__11 _604\"></span>ie<span class=\"__11 _604\"></span>ra o<span class=\"__11 _604\"></span>ch ha<span class=\"__11 _604\"></span>nte<span class=\"__11 _604\"></span>ra de<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>a ri<span class=\"__11 _604\"></span>sker.<span class=\"__11 _649\"> </span>Styrelsen fastst<span class=\"__11 _602\"></span>\u00e4ller \u00e5rl<span class=\"__11 _602\"></span>igen genom<span class=\"__11 _602\"></span> koncernens<span class=\"__11 _602\"></span> finans<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>policy riktlinjer,<span class=\"__11 _602\"></span> m\u00e5l och begr\u00e4nsningar f\u00f6r hanteringen av k<span class=\"__11 _602\"></span>oncernens finanser<span class=\"__11 _602\"></span> och finansiell<span class=\"__11 _602\"></span>a risk<span class=\"__11 _602\"></span>er<span class=\"__11 _602\"></span>. Sk<span class=\"__11 _602\"></span>anskas<span class=\"__11 _602\"></span> ramverk<span class=\"__11 _602\"></span> f\u00f6r int<span class=\"__11 _602\"></span>ern styrning reglerar ansvarsf\u00f6rdelningen mellan Skanskas styrelse, k<span class=\"__11 _602\"></span>oncernledning, Skanska Financial Servic<span class=\"__11 _604\"></span>es (Sk<span class=\"__11 _602\"></span>anskas int<span class=\"__11 _602\"></span>erna finansfunktion) och aff\u00e4rsenheterna.<span class=\"__11 _649\"> </span>Inom k<span class=\"__11 _602\"></span>oncernen har<span class=\"__11 _602\"></span> Skansk<span class=\"__11 _602\"></span>a Fi<span class=\"__11 _602\"></span>nancial Services det<span class=\"__11 _602\"></span> ope<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>rativ<span class=\"__11 _602\"></span>a ansv<span class=\"__11 _602\"></span>aret<span class=\"__11 _602\"></span> f\u00f6r a<span class=\"__11 _602\"></span>tt s\u00e4k<span class=\"__11 _602\"></span>erst\u00e4lla k<span class=\"__11 _602\"></span>oncernens finansi<span class=\"__11 _602\"></span>ering och att f\u00f6rvalta k<span class=\"__11 _602\"></span>assalik<span class=\"__11 _604\"></span>viditet, finansiella tillg\u00e5ngar och finansiella<span class=\"__11 _602\"></span> skulder<span class=\"__11 _602\"></span>. Genom<span class=\"__11 _602\"></span> en centr<span class=\"__11 _602\"></span>aliserad fina<span class=\"__11 _602\"></span>nsfunktion tillvarat<span class=\"__11 _602\"></span>as skalf\u00f6rdelar och s<span class=\"__11 _602\"></span>ynergieffek<span class=\"__11 _604\"></span>ter<span class=\"__11 _602\"></span>.<span class=\"__11 _649\"> </span>M\u00e5<span class=\"__11 _604\"></span>l oc<span class=\"__11 _604\"></span>h pol<span class=\"__11 _604\"></span>icy f<span class=\"__11 _604\"></span>\u00f6r var<span class=\"__11 _604\"></span>je t<span class=\"__11 _604\"></span>yp a<span class=\"__11 _604\"></span>v ris<span class=\"__11 _604\"></span>k be<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>riv<span class=\"__11 _604\"></span>s un<span class=\"__11 _604\"></span>der r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>k<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>tive av<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>itt s<span class=\"__11 _604\"></span>om f<span class=\"__11 _604\"></span>\u00f6lj<span class=\"__11 _604\"></span>er.<span class=\"__11 _649\"> </span>Kreditrisk<span class=\"__11 _649\"> </span>Kreditrisk<span class=\"__11 _602\"></span> beskriver<span class=\"__11 _602\"></span> koncernens<span class=\"__11 _602\"></span> risk i<span class=\"__11 _602\"></span> de finansiella<span class=\"__11 _602\"></span> till<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>g\u00e5n<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>rna o<span class=\"__11 _604\"></span>ch u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>st\u00e5<span class=\"__11 _604\"></span>r om e<span class=\"__11 _604\"></span>n motp<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>t i<span class=\"__11 _604\"></span>nte up<span class=\"__11 _604\"></span>pf<span class=\"__11 _604\"></span>yll<span class=\"__11 _604\"></span>er s<span class=\"__11 _604\"></span>itt kont<span class=\"__11 _602\"></span>rakterade bet<span class=\"__11 _602\"></span>alnings\u00e5tagande<span class=\"__11 _602\"></span> gentemot<span class=\"__11 _602\"></span> Skansk<span class=\"__11 _602\"></span>a. Kre<span class=\"__11 _604\"></span>di<span class=\"__11 _604\"></span>tri<span class=\"__11 _604\"></span>sken f\u00f6<span class=\"__11 _604\"></span>rd<span class=\"__11 _604\"></span>ela<span class=\"__11 _604\"></span>s p<span class=\"__11 _604\"></span>\u00e5 fin<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll k<span class=\"__11 _604\"></span>red<span class=\"__11 _604\"></span>itri<span class=\"__11 _604\"></span>sk s<span class=\"__11 _604\"></span>om a<span class=\"__11 _604\"></span>vse<span class=\"__11 _604\"></span>r risken i r<span class=\"__11 _602\"></span>\u00e4nteb\u00e4rande tillg\u00e5ngar och derivat<span class=\"__11 _602\"></span> samt p\u00e5 kund<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>kreditrisk som avser risken<span class=\"__11 _602\"></span> i kundfordringarna. Finansiell kreditrisk \u2013<span class=\"__11 _602\"></span> risken<span class=\"__11 _602\"></span> i r\u00e4nt<span class=\"__11 _602\"></span>eb\u00e4rande tillg\u00e5ngar och deriv<span class=\"__11 _602\"></span>at<span class=\"__11 _649\"> </span>Finansiell<span class=\"__11 _602\"></span> kreditrisk<span class=\"__11 _602\"></span> \u00e4r den<span class=\"__11 _602\"></span> risk k<span class=\"__11 _602\"></span>oncernen l\u00f6per<span class=\"__11 _602\"></span> i f\u00f6r<span class=\"__11 _602\"></span>h\u00e5l<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>lan<span class=\"__11 _604\"></span>de ti<span class=\"__11 _604\"></span>ll f<span class=\"__11 _604\"></span>ina<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>iel<span class=\"__11 _604\"></span>la m<span class=\"__11 _604\"></span>otp<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>ter v<span class=\"__11 _604\"></span>id pl<span class=\"__11 _604\"></span>ac<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ing a<span class=\"__11 _604\"></span>v \u00f6ver<span class=\"__11 _604\"></span>skot<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>s<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>medel, tillgodohav<span class=\"__11 _602\"></span>anden p\u00e5<span class=\"__11 _602\"></span> bankkont<span class=\"__11 _602\"></span>on och in<span class=\"__11 _631\"></span>vestering i finansiella tillg\u00e5ngar<span class=\"__11 _602\"></span>. Kreditrisk i f<span class=\"__11 _602\"></span>orm av motpartsrisk uppst\u00e5r \u00e4ven vid<span class=\"__11 _602\"></span> anv<span class=\"__11 _602\"></span>\u00e4ndandet av derivatinstrument<span class=\"__11 _602\"></span> och utg\u00f6<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>s av ri<span class=\"__11 _604\"></span>sken a<span class=\"__11 _604\"></span>tt e<span class=\"__11 _604\"></span>n  <span class=\"__11 _3e_7\"></span>p<span class=\"__11 _604\"></span>ote<span class=\"__11 _604\"></span>ntie<span class=\"__11 _604\"></span>ll vi<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>t inte r<span class=\"__11 _604\"></span>eal<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>era<span class=\"__11 _604\"></span>s ifa<span class=\"__11 _604\"></span>ll mot<span class=\"__11 _604\"></span>par<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>n inte f<span class=\"__11 _604\"></span>ull<span class=\"__11 _604\"></span>f\u00f6l<span class=\"__11 _604\"></span>jer s<span class=\"__11 _604\"></span>in d<span class=\"__11 _604\"></span>el av ko<span class=\"__11 _604\"></span>ntra<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Skan<span class=\"__11 _604\"></span>ska s<span class=\"__11 _604\"></span>ka enl<span class=\"__11 _604\"></span>igt p<span class=\"__11 _604\"></span>ol<span class=\"__11 _604\"></span>icy<span class=\"__11 _604\"></span>n be<span class=\"__11 _604\"></span>gr\u00e4<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>a sin ex<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>ner<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>g mot fin<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>a mot<span class=\"__11 _604\"></span>par<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r ge<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span>m at<span class=\"__11 _604\"></span>t anv\u00e4n<span class=\"__11 _604\"></span>da b<span class=\"__11 _604\"></span>anke<span class=\"__11 _604\"></span>r oc<span class=\"__11 _604\"></span>h finansiella<span class=\"__11 _602\"></span> institut<span class=\"__11 _602\"></span>ioner som<span class=\"__11 _602\"></span> innehar h\u00f6g<span class=\"__11 _602\"></span> kredit <span class=\"__11 _3e_7\"></span>v\u00e4rdighe<span class=\"__11 _602\"></span>t enl<span class=\"__11 _604\"></span>igt r<span class=\"__11 _604\"></span>ati<span class=\"__11 _604\"></span>ngi<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>titu<span class=\"__11 _604\"></span>ten Sta<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>ard &amp; Po<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>s, M<span class=\"__11 _604\"></span>oo<span class=\"__11 _604\"></span>dy<span class=\"__11 _604\"></span>\u2019s ell<span class=\"__11 _604\"></span>er Fitc<span class=\"__11 _604\"></span>h. T<span class=\"__11 _604\"></span>il<span class=\"__11 _604\"></span>l\u00e5te<span class=\"__11 _604\"></span>n exp<span class=\"__11 _604\"></span>on<span class=\"__11 _604\"></span>eri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>svol<span class=\"__11 _604\"></span>ym p<span class=\"__11 _604\"></span>er mo<span class=\"__11 _604\"></span>tpa<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>t \u00e4r b<span class=\"__11 _604\"></span>ero<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>de av mo<span class=\"__11 _604\"></span>tpa<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>ten<span class=\"__11 _604\"></span>s kre<span class=\"__11 _604\"></span>dit<span class=\"__11 _604\"></span>bet<span class=\"__11 _604\"></span>yg o<span class=\"__11 _604\"></span>ch ex<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>ner<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>s l\u00f6<span class=\"__11 _604\"></span>ptid<span class=\"__11 _604\"></span>. Koncernen<span class=\"__11 _602\"></span> har ock<span class=\"__11 _602\"></span>s\u00e5, f\u00f6r<span class=\"__11 _602\"></span> att reducera<span class=\"__11 _602\"></span> kreditri<span class=\"__11 _602\"></span>sken i<span class=\"__11 _602\"></span> deri<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>vatinstrument, tecknat st<span class=\"__11 _602\"></span>andardiserade k<span class=\"__11 _604\"></span>vittningsavtal (IS<span class=\"__11 _604\"></span>DA av<span class=\"__11 _604\"></span>tal) me<span class=\"__11 _604\"></span>d sa<span class=\"__11 _604\"></span>mtl<span class=\"__11 _604\"></span>iga f<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>ans<span class=\"__11 _604\"></span>ie<span class=\"__11 _604\"></span>lla m<span class=\"__11 _604\"></span>otp<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r me<span class=\"__11 _604\"></span>d vil<span class=\"__11 _604\"></span>ka derivatkont<span class=\"__11 _602\"></span>rakt ing\u00e5s<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Vid p<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>g av \u00f6ve<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>kott<span class=\"__11 _604\"></span>sm<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>el \u00e4<span class=\"__11 _604\"></span>r m\u00e5l<span class=\"__11 _604\"></span>s\u00e4<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n att l\u00f6p<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de u<span class=\"__11 _604\"></span>ppn<span class=\"__11 _604\"></span>\u00e5 en g<span class=\"__11 _604\"></span>od r<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>ksp<span class=\"__11 _604\"></span>rid<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g. P<span class=\"__11 _604\"></span>er \u00e5r<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>if<span class=\"__11 _604\"></span>tet var \u00f6versk<span class=\"__11 _602\"></span>ottsmedel huvudsakligen placerade<span class=\"__11 _602\"></span> i st\u00f6rr<span class=\"__11 _602\"></span>e bank<span class=\"__11 _602\"></span>er me<span class=\"__11 _604\"></span>d glo<span class=\"__11 _604\"></span>ba<span class=\"__11 _604\"></span>l n\u00e4<span class=\"__11 _604\"></span>rv<span class=\"__11 _604\"></span>aro fr<span class=\"__11 _604\"></span>\u00e5n fr<span class=\"__11 _604\"></span>\u00e4ms<span class=\"__11 _604\"></span>t No<span class=\"__11 _604\"></span>rd<span class=\"__11 _604\"></span>en, Eu<span class=\"__11 _604\"></span>rop<span class=\"__11 _604\"></span>a, U<span class=\"__11 _604\"></span>SA o<span class=\"__11 _604\"></span>ch Japan samt i k<span class=\"__11 _602\"></span>ortfristiga r\u00e4nteb\u00e4rande instrument och penningmarknadsfonder<span class=\"__11 _631\"></span>. Skansk<span class=\"__11 _602\"></span>a an<span class=\"__11 _631\"></span>v\u00e4nder f\u00f6r<span class=\"__11 _602\"></span> n\u00e4rva<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>rande ett tiotal<span class=\"__11 _602\"></span> banker f<span class=\"__11 _602\"></span>\u00f6r derivattransaktioner.<span class=\"__11 _649\"> </span>Den maximala exponeringen motsvarar t<span class=\"__11 _602\"></span>illg\u00e5ngarnas verk<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>ga v\u00e4r<span class=\"__11 _604\"></span>de o<span class=\"__11 _604\"></span>ch up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>\u00e5r ti<span class=\"__11 _604\"></span>ll 25 62<span class=\"__11 _604\"></span>0 (31 500) M<span class=\"__11 _604\"></span>kr.<span class=\"__11 _649\"> </span>Genomsnit<span class=\"__11 _604\"></span>tlig l\u00f6ptid<span class=\"__11 _602\"></span> f\u00f6r r\u00e4nteb\u00e4rande t<span class=\"__11 _602\"></span>illg\u00e5ngar uppgick till 0,<span class=\"__11 _604\"></span>3 (0,<span class=\"__11 _604\"></span>3) \u00e5r p<span class=\"__11 _604\"></span>er de<span class=\"__11 _604\"></span>n 31 de<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>mb<span class=\"__11 _604\"></span>er 202<span class=\"__11 _604\"></span>2<span class=\"__11 _604\"></span>. Konc<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>nen<span class=\"__11 _604\"></span>s finansiella<span class=\"__11 _602\"></span> r\u00e4nteb\u00e4r<span class=\"__11 _602\"></span>ande til<span class=\"__11 _602\"></span>lg\u00e5ngar per<span class=\"__11 _602\"></span> den 3<span class=\"__11 _602\"></span>1 december 2022, huvudsakligen best\u00e5ende av banktillgodohavanden och placeringar i kortfristiga skuldinstrument, bed\u00f6m<span class=\"__11 _604\"></span>s for<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>sat<span class=\"__11 _604\"></span>t h<span class=\"__11 _604\"></span>a l\u00e5g k<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>dit <span class=\"__11 _611\"></span>ri<span class=\"__11 _604\"></span>sk p<span class=\"__11 _604\"></span>er b<span class=\"__11 _604\"></span>al<span class=\"__11 _604\"></span>ans<span class=\"__11 _604\"></span>da<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n d\u00e5 ti<span class=\"__11 _604\"></span>llg<span class=\"__11 _604\"></span>\u00e5ng<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>na har rating med h\u00f6g<span class=\"__11 _602\"></span> kreditv\u00e4rdighet varf\u00f6r f\u00f6rlustreserven f\u00f6r d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>sa ti<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>g\u00e5n<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>r ba<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>ras p<span class=\"__11 _604\"></span>\u00e5 12 m<span class=\"__11 _604\"></span>\u00e5n<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>s f\u00f6r<span class=\"__11 _604\"></span> <span class=\"__11 _611\"></span>v\u00e4nta<span class=\"__11 _604\"></span>de kreditf\u00f6rluster.<span class=\"__11 _649\"> </span><span class=\"__11 _602\"></span> <div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.0076293945px; bottom:143.73373px;\">R\u00e4nt<span class=\"__11 _602\"></span>eb\u00e4rande tillg\u00e5ngar och derivat<span class=\"__11 _f0_1\"> </span><span class=\"ws41_6\">2022-<span class=\"__11 _631\"></span>12-31<span class=\"__11 _f1_1\"> </span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.0076293945px; bottom:129.53775px;\">Maximal exponering i utest<span class=\"__11 _602\"></span>\u00e5ende fordringar<span class=\"__11 _f2_1\"> </span><span class=\"ls31_6 ws22_11\">25 620<span class=\"__11 _662\"> </span></span>31 500</div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.0076293945px; bottom:115.34177px;\"> <span class=\"__11 _621\"> </span>varav deriv<span class=\"__11 _602\"></span>at<span class=\"__11 _f3_1\"> </span><span class=\"ws41_6\">100<span class=\"__11 _b6_1\"> </span>63<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws53_2\" style=\"left:0.0076293945px; bottom:101.14578px;\">A<span class=\"__11 _602\"></span>vg\u00e5r just<span class=\"__11 _602\"></span>ering fr\u00e5n verkligt v\u00e4r<span class=\"__11 _602\"></span>de<span class=\"__11 _691\"> </span><span class=\"ws41_6\">-8<span class=\"__11 _683\"> </span>-33<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.0076293945px; bottom:86.94974px;\">F<span class=\"__11 _602\"></span>\u00f6rlustreserv f<span class=\"__11 _631\"></span>\u00f6rv\u00e4ntade kr<span class=\"__11 _602\"></span>editf\u00f6rlust<span class=\"__11 _602\"></span>er enligt IFRS 9 <span class=\"__11 _f4_1\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _604\"></span>6<span class=\"__11 _f5_1\"> </span>-1<span class=\"__11 _604\"></span>1<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws6a\" style=\"left:0.0076293945px; bottom:72.75375px;\">Redovis<span class=\"__11 _602\"></span>at v\u00e4rde<span class=\"__11 _ee_1\"> </span><span class=\"ls49_1 ws3e_7\">25<span class=\"__11 _604\"></span> 596<span class=\"__11 _662\"> </span></span><span class=\"ws34_8\">31 457<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.0076293945px; bottom:44.361786px;\">F<span class=\"__11 _602\"></span>\u00f6r\u00e4ndring nedskrivna r\u00e4n<span class=\"__11 _602\"></span>teb\u00e4rande tillg\u00e5ngar<span class=\"__11 _602\"></span> och derivat<span class=\"__11 _699\"> </span><span class=\"ls29_8 ws40_6\">2022<span class=\"__11 _c4_1\"> </span>2<span class=\"__11 _604\"></span>021<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.0076293945px; bottom:30.165741px;\">Belopp vid \u00e5rets ing\u00e5ng<span class=\"__11 _f6_1\"> </span><span class=\"ws41_6\">11<span class=\"__11 _f5_1\"> </span>36<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws43_6\" style=\"left:0.0076293945px; bottom:15.969757px;\">Justering f<span class=\"__11 _602\"></span>\u00f6rlustreserv<span class=\"__11 _602\"></span> enligt IFRS 9<span class=\"__11 _675\"> </span><span class=\"ls0_11 ws0_11\">5<span class=\"__11 _698\"> </span><span class=\"ls31_6 ws49_4\">-25<span class=\"__11 _649\"> </span></span></span></div><div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 ls2a_8 ws34_8\" style=\"left:0.0076293945px; bottom:1.7737427px;\">Belopp vid \u00e5rets ut<span class=\"__11 _602\"></span>g\u00e5ng<span class=\"__11 _f7_1\"> </span><span class=\"ws41_6\">16<span class=\"__11 _ce_1\"> </span>11<span class=\"__11 _649\"> </span></span></div>Kundkredi<span class=\"__11 _602\"></span>trisk \u2013 r<span class=\"__11 _602\"></span>isken i<span class=\"__11 _602\"></span> kundfordri<span class=\"__11 _602\"></span>ngarna<span class=\"__11 _649\"> </span>Kund<span class=\"__11 _602\"></span>kreditrisk<span class=\"__11 _602\"></span>er han<span class=\"__11 _602\"></span>teras<span class=\"__11 _602\"></span> inom Sk<span class=\"__11 _602\"></span>anska<span class=\"__11 _602\"></span> koncernens<span class=\"__11 _602\"></span> gemensamma granskn<span class=\"__11 _602\"></span>ings- och godk<span class=\"__11 _602\"></span>\u00e4nnandeprocess f\u00f6r a<span class=\"__11 _602\"></span>tt identi<span class=\"__11 _602\"></span>fiera och<span class=\"__11 _602\"></span> hantera<span class=\"__11 _602\"></span> risk<span class=\"__11 _602\"></span>er \u2013 Sk<span class=\"__11 _602\"></span>ansk<span class=\"__11 _602\"></span>a T<span class=\"__11 _631\"></span>ender App<span class=\"__11 _604\"></span>rova<span class=\"__11 _604\"></span>l Pro<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>dur<span class=\"__11 _604\"></span>e (ST<span class=\"__11 _602\"></span>AP) och P<span class=\"__11 _604\"></span>roj<span class=\"__11 _604\"></span>ec<span class=\"__11 _604\"></span>t Sc<span class=\"__11 _604\"></span>ru<span class=\"__11 _604\"></span>tiny o<span class=\"__11 _604\"></span>ch Approval Procedure (PSAP)<span class=\"__11 _602\"></span>.<span class=\"__11 _649\"> </span>Skanskas kreditrisk<span class=\"__11 _602\"></span> vad g\u00e4ller kundfordringar<span class=\"__11 _602\"></span> har en h\u00f6g gra<span class=\"__11 _604\"></span>d av ri<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>spr<span class=\"__11 _604\"></span>idn<span class=\"__11 _604\"></span>ing g<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>om e<span class=\"__11 _604\"></span>tt s<span class=\"__11 _604\"></span>tor<span class=\"__11 _604\"></span>t an<span class=\"__11 _604\"></span>tal pr<span class=\"__11 _604\"></span>oje<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>t av varierande storlek och typ med en<span class=\"__11 _602\"></span> m\u00e4ngd olika kund-<span class=\"__11 _649\"> </span>kateg<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>ier, varav e<span class=\"__11 _604\"></span>n sto<span class=\"__11 _604\"></span>r an<span class=\"__11 _604\"></span>del i o<span class=\"__11 _604\"></span>ff<span class=\"__11 _604\"></span>entl<span class=\"__11 _604\"></span>ig s<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>tor, p\u00e5 et<span class=\"__11 _604\"></span>t stort antal geografiska marknader<span class=\"__11 _602\"></span>.<span class=\"__11 _649\"> </span>De<span class=\"__11 _604\"></span>n del a<span class=\"__11 _604\"></span>v Ska<span class=\"__11 _604\"></span>nska<span class=\"__11 _604\"></span>s ver<span class=\"__11 _604\"></span>ksa<span class=\"__11 _604\"></span>mhe<span class=\"__11 _604\"></span>t so<span class=\"__11 _604\"></span>m avs<span class=\"__11 _604\"></span>er  <span class=\"__11 _611\"></span>bygg<span class=\"__11 _604\"></span>pro<span class=\"__11 _604\"></span>je<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span> or<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>kar en b<span class=\"__11 _604\"></span>eg<span class=\"__11 _604\"></span>r\u00e4n<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>d kre<span class=\"__11 _604\"></span>dit<span class=\"__11 _604\"></span>giv<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g d\u00e5 pr<span class=\"__11 _604\"></span>oje<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>ten s<span class=\"__11 _604\"></span>\u00e5 l\u00e5<span class=\"__11 _604\"></span>ngt det \u00e4r m\u00f6jligt<span class=\"__11 _602\"></span> f\u00f6rskotts <span class=\"__11 _611\"></span>faktureras<span class=\"__11 _604\"></span>. I \u00f6<span class=\"__11 _602\"></span>vrig verksam <span class=\"__11 _3e_7\"></span>het begr\u00e4n<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>sar sig kreditgivningen ti<span class=\"__11 _602\"></span>ll sedvanliga fakturaperioder.<span class=\"__11 _649\"> </span>Nedskrivna belo<span class=\"__11 _604\"></span>pp p\u00e5 kundfordringar uppg\u00e5r t<span class=\"__11 _602\"></span>ill 29<span class=\"__11 _602\"></span>6 (3<span class=\"__11 _602\"></span>24<span class=\"__11 _631\"></span>) Mk<span class=\"__11 _604\"></span>r<span class=\"__11 _602\"></span>, vara<span class=\"__11 _604\"></span>v 132 (11<span class=\"__11 _604\"></span>5) Mkr a<span class=\"__11 _604\"></span>vs<span class=\"__11 _604\"></span>er f\u00f6<span class=\"__11 _604\"></span>rlu<span class=\"__11 _604\"></span>str<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>v f\u00f6<span class=\"__11 _604\"></span>r f\u00f6r<span class=\"__11 _604\"></span>v\u00e4<span class=\"__11 _604\"></span>ntad<span class=\"__11 _604\"></span>e kreditf\u00f6rluster enligt IFRS 9<span class=\"__11 _631\"></span>.<span class=\"__11 _649\"> </span>K<span class=\"__11 _602\"></span>undfordringar<span class=\"__11 _f8_1\"> </span>2022-<span class=\"__11 _631\"></span>12-31<span class=\"__11 _f1_1\"> </span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _649\"> </span>Utest<span class=\"__11 _602\"></span>\u00e5ende for<span class=\"__11 _602\"></span>dringar<span class=\"__11 _f9_1\"> </span>15 468<span class=\"__11 _6c_5\"> </span>15 187<span class=\"__11 _649\"> </span>Nedskrivna belopp<span class=\"__11 _fa_1\"> </span><span class=\"ws41_6\">-296<span class=\"__11 _673\"> </span>-324<span class=\"__11 _649\"> </span></span>Redovis<span class=\"__11 _602\"></span>at v\u00e4rde<span class=\"__11 _fa_1\"> </span><span class=\"ws34_8\">15 172<span class=\"__11 _676\"> </span>14 863<span class=\"__11 _649\"> </span></span>F<span class=\"__11 _602\"></span>\u00f6r\u00e4ndring nedskrivna kundfor<span class=\"__11 _602\"></span>dringar<span class=\"__11 _fb_1\"> </span><span class=\"ls29_8 ws40_6\">2022<span class=\"__11 _c4_1\"> </span>2<span class=\"__11 _604\"></span>021<span class=\"__11 _649\"> </span></span>Belopp vid \u00e5rets ing\u00e5ng<span class=\"__11 _fc_1\"> </span><span class=\"ls35_4 ws4d_3\">324<span class=\"__11 _5a_6\"> </span></span><span class=\"ws41_6\">363<span class=\"__11 _649\"> </span></span>\u00c5rets nedskrivning<span class=\"__11 _fd_1\"> </span><span class=\"ws41_6\">18<span class=\"__11 _658\"> </span>10<span class=\"__11 _649\"> </span></span>\u00c5t<span class=\"__11 _602\"></span>erf\u00f6ring av<span class=\"__11 _602\"></span> nedskrivning<span class=\"__11 _f8_1\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _ed_1\"> </span><span class=\"ls2_11 ws32_8\">-<span class=\"__11 _604\"></span>48<span class=\"__11 _649\"> </span></span></span>Reglerade ne<span class=\"__11 _602\"></span>dskrivningar<span class=\"__11 _fe_1\"> </span><span class=\"ls0_11 ws0_11\">-62<span class=\"__11 _f5_1\"> </span><span class=\"ls2e_6 ws45_6\">-11<span class=\"__11 _649\"> </span></span></span>Kur<span class=\"__11 _602\"></span>sdiffer<span class=\"__11 _602\"></span>enser<span class=\"__11 _ff_1\"> </span>17<span class=\"__11 _658\"> </span>10<span class=\"__11 _649\"> </span>Belopp vid \u00e5rets ut<span class=\"__11 _602\"></span>g\u00e5ng<span class=\"__11 _703\"> </span><span class=\"ls49_1 ws6b\">296<span class=\"__11 _6f_4\"> </span><span class=\"ls33_5 ws4b_3\">324<span class=\"__11 _649\"> </span></span></span>Ris<span class=\"__11 _604\"></span>ken i \u00f6v<span class=\"__11 _604\"></span>rig<span class=\"__11 _604\"></span>a r\u00f6<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>lse<span class=\"__11 _604\"></span>for<span class=\"__11 _604\"></span>dr<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar i<span class=\"__11 _604\"></span>nk<span class=\"__11 _604\"></span>lu<span class=\"__11 _604\"></span>sive a<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tie<span class=\"__11 _604\"></span>r<span class=\"__11 _649\"> </span>\u00d6vriga finansiella r\u00f6rels<span class=\"__11 _602\"></span>efor<span class=\"__11 _602\"></span>dringar utg\u00f6rs av<span class=\"__11 _602\"></span> for<span class=\"__11 _602\"></span>dringar f\u00f6r<span class=\"__11 _602\"></span> s\u00e5lda fastighe<span class=\"__11 _602\"></span>ter<span class=\"__11 _631\"></span>, upplupna r\u00e4n<span class=\"__11 _602\"></span>tein<span class=\"__11 _602\"></span>t\u00e4kt<span class=\"__11 _602\"></span>er<span class=\"__11 _631\"></span>,  <span class=\"__11 _3e_7\"></span>dep<span class=\"__11 _604\"></span>ositioner et<span class=\"__11 _602\"></span>c.<span class=\"__11 _649\"> </span>Av<span class=\"__11 _602\"></span> upptagna<span class=\"__11 _602\"></span> r\u00f6relsefordringa<span class=\"__11 _602\"></span>r var<span class=\"__11 _602\"></span> inga f<span class=\"__11 _602\"></span>\u00f6rfallna eller  <span class=\"__11 _3e_7\"></span>nedskrivna per balansdagen.<span class=\"__11 _649\"> </span>So<span class=\"__11 _604\"></span>m ak<span class=\"__11 _604\"></span>tie<span class=\"__11 _604\"></span>r re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s inn<span class=\"__11 _604\"></span>eh<span class=\"__11 _604\"></span>av m<span class=\"__11 _604\"></span>ed m<span class=\"__11 _604\"></span>ind<span class=\"__11 _604\"></span>re \u00e4n 20 p<span class=\"__11 _604\"></span>ro<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>nt av r\u00f6<span class=\"__11 _604\"></span>sta<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>ele<span class=\"__11 _604\"></span>n i bo<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>get<span class=\"__11 _604\"></span>. Re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>at v\u00e4rd<span class=\"__11 _604\"></span>e up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>\u00e5r til<span class=\"__11 _604\"></span>l <span class=\"ws0_11\"> </span>38 (37) M<span class=\"__11 _604\"></span>kr.<span class=\"__11 _649\"> </span>\u00d6vriga finansiella<span class=\"__11 _602\"></span> r\u00f6relsefordr<span class=\"__11 _602\"></span>ingar redov<span class=\"__11 _602\"></span>isas f\u00f6rdelat<span class=\"__11 _602\"></span> p\u00e5 tid<span class=\"__11 _604\"></span>sin<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>val<span class=\"__11 _604\"></span>l me<span class=\"__11 _604\"></span>d avs<span class=\"__11 _604\"></span>ee<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e p\u00e5 n<span class=\"__11 _604\"></span>\u00e4r i fr<span class=\"__11 _604\"></span>amti<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n be<span class=\"__11 _604\"></span>lop<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>n f\u00f6rfaller<span class=\"__11 _602\"></span>.<span class=\"__11 _649\"> </span>2022-<span class=\"__11 _631\"></span>12-31<span class=\"__11 _704\"> </span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _649\"> </span>F<span class=\"__11 _602\"></span>\u00f6rfaller inom 30 dagar<span class=\"__11 _705\"> </span><span class=\"ls0_11 ws0_11\">39<span class=\"__11 _a2\"> </span>9<span class=\"__11 _649\"> </span></span>F<span class=\"__11 _602\"></span>\u00f6rfaller e<span class=\"__11 _602\"></span>fter 30 dagar<span class=\"__11 _602\"></span> <span class=\"ls0_11 ws0_11\"> </span>men inom 1 \u00e5r<span class=\"__11 _e5_1\"> </span><span class=\"ls29_8 ws40_6\">402<span class=\"__11 _641\"> </span></span><span class=\"ws41_6\">186<span class=\"__11 _649\"> </span></span>F<span class=\"__11 _602\"></span>\u00f6rfaller e<span class=\"__11 _602\"></span>fter 1 \u00e5r<span class=\"__11 _e4_1\"> </span><span class=\"ws41_6\">11<span class=\"__11 _654\"> </span>10<span class=\"__11 _649\"> </span></span>Summa<span class=\"__11 _ad_1\"> </span><span class=\"ls6_11 ws3d_7\">452<span class=\"__11 _706\"> </span><span class=\"ls5_11 ws48_4\">206<span class=\"__11 _649\"> </span></span></span>Likviditets- och refinansieringsrisk<span class=\"__11 _649\"> </span>Likviditets- och refinansieringsris<span class=\"__11 _604\"></span>k definieras som risken<span class=\"__11 _602\"></span> at<span class=\"__11 _604\"></span>t Skan<span class=\"__11 _604\"></span>ska in<span class=\"__11 _604\"></span>te kan m\u00f6t<span class=\"__11 _604\"></span>a bet<span class=\"__11 _604\"></span>alni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>sf\u00f6<span class=\"__11 _604\"></span>rp<span class=\"__11 _604\"></span>lik<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>er ti<span class=\"__11 _604\"></span>ll f\u00f6<span class=\"__11 _604\"></span>ljd av bristande likviditet eller av<span class=\"__11 _602\"></span> sv\u00e5righeter<span class=\"__11 _602\"></span> att ta upp<span class=\"__11 _602\"></span> eller om<span class=\"__11 _604\"></span>s\u00e4t<span class=\"__11 _604\"></span>ta ex<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>na l<span class=\"__11 _604\"></span>\u00e5n<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Koncernen<span class=\"__11 _602\"></span> anv<span class=\"__11 _602\"></span>\u00e4nder l<span class=\"__11 _602\"></span>ikviditetsprognostiser<span class=\"__11 _602\"></span>ing som<span class=\"__11 _602\"></span> ett medel f\u00f6r identifiering och han<span class=\"__11 _602\"></span>tering av fluktuationer i<span class=\"__11 _602\"></span> den kortfristiga likviditeten.<span class=\"__11 _649\"> </span>\u00d6ve<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>kott<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>lik<span class=\"__11 _604\"></span>vi<span class=\"__11 _604\"></span>dite<span class=\"__11 _604\"></span>t ska i f\u00f6<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>ta ha<span class=\"__11 _604\"></span>nd, d<span class=\"__11 _604\"></span>\u00e5 s\u00e5 \u00e4<span class=\"__11 _604\"></span>r m\u00f6<span class=\"__11 _604\"></span>jli<span class=\"__11 _604\"></span>gt, anv\u00e4n<span class=\"__11 _604\"></span>da<span class=\"__11 _604\"></span>s till a<span class=\"__11 _604\"></span>tt a<span class=\"__11 _604\"></span>mo<span class=\"__11 _604\"></span>rt<span class=\"__11 _604\"></span>era n<span class=\"__11 _604\"></span>er l<span class=\"__11 _604\"></span>\u00e5ne<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>ul<span class=\"__11 _604\"></span>den<span class=\"__11 _649\"> </span><span class=\"__11 _604\"></span>. Finansiering<span class=\"__11 _649\"> </span>Skanska<span class=\"__11 _602\"></span> har ett flertal program f\u00f6r uppl\u00e5ning, s\u00e5v<span class=\"__11 _602\"></span>\u00e4l bekr\u00e4ftade bankkreditfacil<span class=\"__11 _602\"></span>iteter<span class=\"__11 _602\"></span> som marknadsfinansie<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>rin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>pro<span class=\"__11 _604\"></span>gr<span class=\"__11 _604\"></span>am, v<span class=\"__11 _604\"></span>ilket g<span class=\"__11 _604\"></span>er e<span class=\"__11 _604\"></span>n go<span class=\"__11 _604\"></span>d be<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>ds<span class=\"__11 _604\"></span>kap f\u00f6r t<span class=\"__11 _604\"></span>illf<span class=\"__11 _604\"></span>\u00e4ll<span class=\"__11 _604\"></span>iga sv\u00e4n<span class=\"__11 _604\"></span>gni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar i kon<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>rne<span class=\"__11 _604\"></span>ns l<span class=\"__11 _604\"></span>ik<span class=\"__11 _604\"></span>vid<span class=\"__11 _604\"></span>itet<span class=\"__11 _604\"></span>sb<span class=\"__11 _604\"></span>eh<span class=\"__11 _604\"></span>ov p\u00e5 ko<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>t sik<span class=\"__11 _604\"></span>t samt s\u00e4k<span class=\"__11 _631\"></span>er<span class=\"__11 _604\"></span>st\u00e4ller<span class=\"__11 _602\"></span> finansieringen<span class=\"__11 _602\"></span> p\u00e5 l\u00e5ng si<span class=\"__11 _602\"></span>kt. Skanska<span class=\"__11 _602\"></span> har ing<span class=\"__11 _604\"></span>et k<span class=\"__11 _604\"></span>red<span class=\"__11 _604\"></span>itb<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>yg<span class=\"__11 _649\"> </span>.<span class=\"__11 _649\"> </span>Under 20<span class=\"__11 _602\"></span>22 refi<span class=\"__11 _602\"></span>nansierade Sk<span class=\"__11 _602\"></span>ansk<span class=\"__11 _602\"></span>a den s<span class=\"__11 _602\"></span>yndik<span class=\"__11 _602\"></span>erade ba<span class=\"__11 _604\"></span>cku<span class=\"__11 _604\"></span>pfa<span class=\"__11 _604\"></span>cil<span class=\"__11 _604\"></span>itet<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>. De<span class=\"__11 _604\"></span>n nya kre<span class=\"__11 _604\"></span>dit<span class=\"__11 _604\"></span>fac<span class=\"__11 _604\"></span>il<span class=\"__11 _604\"></span>itete<span class=\"__11 _604\"></span>n om 5<span class=\"__11 _604\"></span>00 M<span class=\"__11 _604\"></span>EU<span class=\"__11 _604\"></span>R \u00e4r h\u00e5<span class=\"__11 _604\"></span>llb<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>het<span class=\"__11 _604\"></span>sl<span class=\"__11 _604\"></span>\u00e4n<span class=\"__11 _604\"></span>kad. L<span class=\"__11 _604\"></span>\u00f6pt<span class=\"__11 _604\"></span>ide<span class=\"__11 _604\"></span>n \u00e4r p<span class=\"__11 _604\"></span>\u00e5 fem \u00e5<span class=\"__11 _604\"></span>r me<span class=\"__11 _604\"></span>d m\u00f6j<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>he<span class=\"__11 _604\"></span>t till t<span class=\"__11 _604\"></span>v\u00e5 f\u00f6<span class=\"__11 _604\"></span>rl<span class=\"__11 _604\"></span>\u00e4ng<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>r p\u00e5 et<span class=\"__11 _604\"></span>t \u00e5r va<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>ra e<span class=\"__11 _604\"></span>fte<span class=\"__11 _604\"></span>r f\u00f6r<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>ta res<span class=\"__11 _604\"></span>p<span class=\"__11 _604\"></span>ek<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>tive andra<span class=\"__11 _602\"></span> \u00e5ret.<span class=\"__11 _649\"> </span>Vid slutet av<span class=\"__11 _602\"></span> \u00e5ret uppgick den centrala<span class=\"__11 _602\"></span> skuldpor<span class=\"__11 _604\"></span>tf\u00f6ljen till 3<span class=\"__11 _602\"></span>,7 (<span class=\"__11 _602\"></span>3,3) milj<span class=\"__11 _602\"></span>arder kronor<span class=\"__11 _631\"></span>. De outn<span class=\"__11 _602\"></span>yttjade kreditfacilit<span class=\"__11 _602\"></span>e<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>ter<span class=\"__11 _604\"></span>na p<span class=\"__11 _604\"></span>\u00e5 6,1 (6,6) mi<span class=\"__11 _604\"></span>lja<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>r kro<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span>r i komb<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>atio<span class=\"__11 _604\"></span>n me<span class=\"__11 _604\"></span>d en r\u00e4nteb\u00e4rande nettofordran<span class=\"__11 _602\"></span> exklusive likvida medel med restriktioner<span class=\"__11 _631\"></span>, leasingskulder och<span class=\"__11 _602\"></span> nettopensionsskulder<span class=\"__11 _602\"></span> p\u00e5 12<span class=\"__11 _604\"></span>,1 (17<span class=\"__11 _631\"></span>,<span class=\"__11 _604\"></span>7) mi<span class=\"__11 _604\"></span>lja<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>r kr<span class=\"__11 _604\"></span>ono<span class=\"__11 _604\"></span>r s\u00e4<span class=\"__11 _604\"></span>ker<span class=\"__11 _604\"></span> <span class=\"__11 _3e_7\"></span>s<span class=\"__11 _604\"></span>t\u00e4ll<span class=\"__11 _604\"></span>er a<span class=\"__11 _604\"></span>tt kon<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>rn<span class=\"__11 _604\"></span>en h<span class=\"__11 _604\"></span>ar tillr\u00e4cklig ekonomisk kapacitet.<span class=\"__11 _649\"> </span>Likviditetsreserv och f<span class=\"__11 _602\"></span>\u00f6rfallostruktur<span class=\"__11 _649\"> </span>M\u00e5<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>\u00e4tt<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n \u00e4r at<span class=\"__11 _604\"></span>t ha e<span class=\"__11 _604\"></span>n lik<span class=\"__11 _604\"></span>v<span class=\"__11 _604\"></span>idi<span class=\"__11 _604\"></span>tet<span class=\"__11 _604\"></span>sre<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>v p\u00e5 m<span class=\"__11 _604\"></span>ins<span class=\"__11 _604\"></span>t 4 mil<span class=\"__11 _604\"></span>jar<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r kro<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span>r att t<span class=\"__11 _604\"></span>ill<span class=\"__11 _604\"></span>g\u00e5 in<span class=\"__11 _604\"></span>om e<span class=\"__11 _604\"></span>n vec<span class=\"__11 _604\"></span>ka ge<span class=\"__11 _604\"></span>nom ka<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>a<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>likviditet<span class=\"__11 _602\"></span> eller outn<span class=\"__11 _631\"></span>y<span class=\"__11 _604\"></span>ttjade bekr\u00e4ftade kredi<span class=\"__11 _602\"></span>tl\u00f6ften. Per<span class=\"__11 _602\"></span> \u00e5rs<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.0010986328px; bottom:182.21027px;\">sk<span class=\"__11 _604\"></span>if<span class=\"__11 _604\"></span>tet up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>ick ka<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>a oc<span class=\"__11 _604\"></span>h ba<span class=\"__11 _604\"></span>nk s<span class=\"__11 _604\"></span>amt o<span class=\"__11 _604\"></span>utny<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>jad<span class=\"__11 _604\"></span>e be<span class=\"__11 _604\"></span>kr<span class=\"__11 _604\"></span>\u00e4f<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.0010986328px; bottom:171.1629px;\">tad<span class=\"__11 _604\"></span>e kre<span class=\"__11 _604\"></span>dit<span class=\"__11 _604\"></span> <span class=\"__11 _3e_7\"></span>l<span class=\"__11 _604\"></span>\u00f6f<span class=\"__11 _604\"></span>ten ti<span class=\"__11 _604\"></span>ll 16 (18) mi<span class=\"__11 _604\"></span>lja<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>r kro<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span>r<span class=\"__11 _602\"></span>, vara<span class=\"__11 _604\"></span>v 12 (15) </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls3_11 ws4_11\" style=\"left:0.0010986328px; bottom:160.11548px;\">miljarder kr<span class=\"__11 _602\"></span>onor \u00e4r<span class=\"__11 _631\"></span>, eller bed\u00f6ms v<span class=\"__11 _602\"></span>ara,<span class=\"__11 _602\"></span> tillg\u00e4ngliga<span class=\"__11 _602\"></span> inom </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls20_8 ws34_8\" style=\"left:0.0010986328px; bottom:149.06812px;\">en v<span class=\"__11 _602\"></span>ecka.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls1_11 ws6_11\" style=\"left:0.0010986328px; bottom:130.64972px;\">Koncernens<span class=\"__11 _602\"></span> policy<span class=\"__11 _602\"></span> \u00e4r att den<span class=\"__11 _602\"></span> centra<span class=\"__11 _602\"></span>la l\u00e5neportf\u00f6ljens </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.0010986328px; bottom:119.602295px;\">f\u00f6r<span class=\"__11 _604\"></span>fa<span class=\"__11 _604\"></span>llo<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>ruk<span class=\"__11 _604\"></span>tu<span class=\"__11 _604\"></span>r ska var<span class=\"__11 _604\"></span>a sp<span class=\"__11 _604\"></span>rid<span class=\"__11 _604\"></span>d \u00f6ver ti<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n sam<span class=\"__11 _604\"></span>t ha en </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.0010986328px; bottom:108.55487px;\">v\u00e4g<span class=\"__11 _604\"></span>d gen<span class=\"__11 _604\"></span>om<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>itt<span class=\"__11 _604\"></span>lig \u00e5<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>st\u00e5<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>de l<span class=\"__11 _604\"></span>\u00f6pti<span class=\"__11 _604\"></span>d p\u00e5 3 \u00e5<span class=\"__11 _604\"></span>r<span class=\"__11 _602\"></span>, ink<span class=\"__11 _604\"></span>lu<span class=\"__11 _604\"></span>sive </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls3_11 ws4_11\" style=\"left:0.0010986328px; bottom:97.50751px;\">outn<span class=\"__11 _602\"></span>yttjade bekr\u00e4ftade kreditfacil<span class=\"__11 _602\"></span>iteter<span class=\"__11 _631\"></span>, med ett<span class=\"__11 _602\"></span> mandat </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.0010986328px; bottom:86.46008px;\">at<span class=\"__11 _604\"></span>t av<span class=\"__11 _604\"></span>vi<span class=\"__11 _604\"></span>ka ino<span class=\"__11 _604\"></span>m inte<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>vall<span class=\"__11 _604\"></span>et 2\u20134 \u00e5r. Per 31 d<span class=\"__11 _604\"></span>ec<span class=\"__11 _604\"></span>emb<span class=\"__11 _604\"></span>er 2<span class=\"__11 _604\"></span>022 </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.0010986328px; bottom:75.41272px;\">had<span class=\"__11 _604\"></span>e l\u00e5<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>por<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>f\u00f6<span class=\"__11 _604\"></span>lje<span class=\"__11 _604\"></span>n en g<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>oms<span class=\"__11 _604\"></span>nit<span class=\"__11 _604\"></span>tl<span class=\"__11 _604\"></span>ig l<span class=\"__11 _604\"></span>\u00f6pti<span class=\"__11 _604\"></span>d p\u00e5 3<span class=\"__11 _604\"></span>,6 (2<span class=\"__11 _604\"></span>,5) \u00e5r, </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls3_11 ws4_11\" style=\"left:0.0010986328px; bottom:64.365295px;\">om kreditl\u00f6<span class=\"__11 _602\"></span>ften som \u00e4r<span class=\"__11 _602\"></span> outn<span class=\"__11 _602\"></span>yttjade v\u00e4gs<span class=\"__11 _602\"></span> in.<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:0.0010986328px; bottom:45.9469px;\">F\u00f6rfallostrukturen, inklusive r\u00e4ntebetalningar<span class=\"__11 _631\"></span>, f\u00f6r k<span class=\"__11 _602\"></span>on<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls1_11 ws6_11\" style=\"left:0.0010986328px; bottom:34.899506px;\">cernens finansiella<span class=\"__11 _602\"></span> r\u00e4nt<span class=\"__11 _602\"></span>eb\u00e4rande sk<span class=\"__11 _602\"></span>ulder<span class=\"__11 _631\"></span>, derivat<span class=\"__11 _602\"></span> och </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls3_11 ws4_11\" style=\"left:0.0010986328px; bottom:23.852081px;\">leasing <span class=\"__11 _3e_7\"></span>skulder,<span class=\"__11 _602\"></span> f\u00f6rdelar<span class=\"__11 _602\"></span> sig \u00f6<span class=\"__11 _602\"></span>ver de<span class=\"__11 _602\"></span> kommande<span class=\"__11 _602\"></span> \u00e5ren enl<span class=\"__11 _602\"></span>igt </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.0010986328px; bottom:12.8046875px;\">tab<span class=\"__11 _604\"></span>ell p<span class=\"__11 _604\"></span>\u00e5 n\u00e4<span class=\"__11 _604\"></span>sta s<span class=\"__11 _604\"></span>id<span class=\"__11 _604\"></span>a. F\u00f6<span class=\"__11 _604\"></span>r le<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>uld<span class=\"__11 _604\"></span>er a<span class=\"__11 _604\"></span>vse<span class=\"__11 _604\"></span>r de fr<span class=\"__11 _604\"></span>amt<span class=\"__11 _604\"></span>ida </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls3_11 ws4_11\" style=\"left:0.0010986328px; bottom:1.7572937px;\">likvidbeloppen odiskon<span class=\"__11 _602\"></span>terade v<span class=\"__11 _602\"></span>\u00e4rden<span class=\"__11 _649\"> </span>.<span class=\"__11 _649\"> </span></div>20<span class=\"__11 _604\"></span>2<span class=\"__11 _604\"></span>2-12-<span class=\"__11 _604\"></span>31<span class=\"__11 _707\"> </span><span class=\"ls34_4 ws4a_3\">20<span class=\"__11 _604\"></span>2<span class=\"__11 _604\"></span>1<span class=\"__11 _604\"></span>-1<span class=\"__11 _604\"></span>2-<span class=\"__11 _604\"></span>31<span class=\"__11 _649\"> </span></span>F<span class=\"__11 _602\"></span>\u00f6rfall<span class=\"__11 _ce_1\"> </span>Valut<span class=\"__11 _602\"></span>a<span class=\"__11 _ce_1\"> </span><span class=\"ws6a\">Ram i valut<span class=\"__11 _602\"></span>a<span class=\"__11 _628\"> </span><span class=\"ws34_8\">Ram i SEK<span class=\"__11 _657\"> </span><span class=\"ws41_6\">Utnyttjat <span class=\"__11 _5d_6\"> </span></span>Ram i SEK<span class=\"__11 _657\"> </span><span class=\"ws41_6\">Utn<span class=\"__11 _602\"></span>yttjat </span></span></span>Marknadsfinansieringsprogram<span class=\"__11 _649\"> </span>Commercial paper (<span class=\"__11 _602\"></span>CP) program, l\u00f6p<span class=\"__11 _602\"></span>tider 0\u20131 \u00e5r<span class=\"__11 _602\"></span> <span class=\"__11 _689\"> </span><span class=\"ws41_6\">SEK/EUR<span class=\"__11 _694\"> </span></span>6 000 Mkr<span class=\"__11 _f_11\"> </span>6 000<span class=\"__11 _708\"> </span>6 000<span class=\"__11 _649\"> </span>Medium T<span class=\"__11 _631\"></span>erm Not<span class=\"__11 _602\"></span>e (MTN) program, l\u00f6p<span class=\"__11 _602\"></span>tider <span class=\"ls0_11 ws0_11\"> </span>1\u2013<span class=\"__11 _631\"></span>10 \u00e5r<span class=\"__11 _709\"> </span><span class=\"ws41_6\">SEK/EUR<span class=\"__11 _694\"> </span></span>8 000 Mkr<span class=\"__11 _710\"> </span>8 000<span class=\"__11 _1f_9\"> </span><span class=\"ws41_6\">480<span class=\"__11 _705\"> </span></span>8 000<span class=\"__11 _1f_9\"> </span><span class=\"ws41_6\">500<span class=\"__11 _649\"> </span></span>14 000<span class=\"__11 _711\"> </span><span class=\"ws41_6\">480<span class=\"__11 _b6_1\"> </span></span>14 000<span class=\"__11 _1f_9\"> </span><span class=\"ws41_6\">500<span class=\"__11 _649\"> </span></span>Bekr\u00e4ftade kreditf<span class=\"__11 _602\"></span>acilitet<span class=\"__11 _602\"></span>er<span class=\"__11 _649\"> </span>Syndik<span class=\"__11 _602\"></span>erat bankl\u00e5n 2022<span class=\"__11 _712\"> </span><span class=\"ls2a_8 ws41_6\">SEK/EUR/USD<span class=\"__11 _10a_1\"> </span><span class=\"ws43_6\">600 MEUR<span class=\"__11 _10b_1\"> </span>6 143<span class=\"__11 _649\"> </span></span></span>Syndik<span class=\"__11 _602\"></span>erat bankl\u00e5n<span class=\"__11 _675\"> </span><span class=\"ls30_6 ws47_6\">20<span class=\"__11 _604\"></span>27<span class=\"__11 _649\"> </span></span>SEK/EUR/USD<span class=\"__11 _602\"></span>/<span class=\"__11 _602\"></span>GBP<span class=\"__11 _649\"> </span>500 MEUR<span class=\"__11 _679\"> </span>5 538<span class=\"__11 _649\"> </span>Bilateralt l\u00e5ne<span class=\"__11 _602\"></span>avtal<span class=\"__11 _10c_1\"> </span><span class=\"ls1a_10 ws2e_9\">2023<span class=\"__11 _712\"> </span><span class=\"ls6_11 ws3d_7\">USD<span class=\"__11 _10d_1\"> </span></span></span>50 MUSD<span class=\"__11 _10e_1\"> </span><span class=\"ls35_4 ws4d_3\">519<span class=\"__11 _2e_8\"> </span>5<span class=\"__11 _604\"></span>19<span class=\"__11 _10f_1\"> </span><span class=\"ls6_11 ws3d_7\">453<span class=\"__11 _10f_1\"> </span>453<span class=\"__11 _649\"> </span></span></span>Bilateralt l\u00e5ne<span class=\"__11 _602\"></span>avtal<span class=\"__11 _10c_1\"> </span><span class=\"ls35_4 ws4d_3\">20<span class=\"__11 _604\"></span>24<span class=\"__11 _712\"> </span><span class=\"ls6_11 ws3d_7\">USD<span class=\"__11 _640\"> </span></span></span>50 MUSD<span class=\"__11 _10e_1\"> </span><span class=\"ls35_4 ws4d_3\">5<span class=\"__11 _604\"></span>19<span class=\"__11 _2e_8\"> </span>5<span class=\"__11 _604\"></span>19<span class=\"__11 _10f_1\"> </span><span class=\"ls6_11 ws3d_7\">453<span class=\"__11 _713\"> </span>453<span class=\"__11 _649\"> </span></span></span>Bilateralt l\u00e5ne<span class=\"__11 _602\"></span>avtal<span class=\"__11 _10c_1\"> </span><span class=\"ls35_4 ws4d_3\">20<span class=\"__11 _604\"></span>24<span class=\"__11 _712\"> </span><span class=\"ls6_11 ws3d_7\">USD<span class=\"__11 _640\"> </span></span></span>100 MUSD<span class=\"__11 _f_11\"> </span><span class=\"ls0_11 ws27_10\">1 037<span class=\"__11 _712\"> </span>1 037<span class=\"__11 _713\"> </span></span><span class=\"ws41_6\">905<span class=\"__11 _713\"> </span>905<span class=\"__11 _649\"> </span></span>Bilateralt l\u00e5ne<span class=\"__11 _602\"></span>avtal<span class=\"__11 _10c_1\"> </span><span class=\"ls29_8 ws40_6\">2025<span class=\"__11 _712\"> </span></span><span class=\"ws41_6\">EUR<span class=\"__11 _714\"> </span></span>50 MEUR<span class=\"__11 _715\"> </span><span class=\"ws41_6\">553<span class=\"__11 _10f_1\"> </span>553<span class=\"__11 _716\"> </span>511<span class=\"__11 _716\"> </span>511<span class=\"__11 _649\"> </span></span>Bilateralt l\u00e5ne<span class=\"__11 _602\"></span>avtal<span class=\"__11 _10c_1\"> </span><span class=\"ls30_6 ws47_6\">2027<span class=\"__11 _717\"> </span></span><span class=\"ws41_6\">EUR<span class=\"__11 _714\"> </span></span>50 MEUR<span class=\"__11 _715\"> </span><span class=\"ws41_6\">553<span class=\"__11 _713\"> </span>553<span class=\"__11 _1e_9\"> </span>511<span class=\"__11 _716\"> </span>511<span class=\"__11 _649\"> </span></span>\u00d6vriga kreditl\u00f6ft<span class=\"__11 _602\"></span>en<span class=\"__11 _718\"> </span><span class=\"ws41_6\">515<span class=\"__11 _719\"> </span><span class=\"ls2_11 ws32_8\">448<span class=\"__11 _649\"> </span></span></span>9 23<span class=\"__11 _604\"></span>4<span class=\"__11 _712\"> </span><span class=\"ls2a_8 ws34_8\">3 181<span class=\"__11 _720\"> </span>9 424<span class=\"__11 _705\"> </span>2 833<span class=\"__11 _649\"> </span></span>Konc<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>nen<span class=\"__11 _604\"></span>s ou<span class=\"__11 _604\"></span>tnyt<span class=\"__11 _604\"></span>tj<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>e be<span class=\"__11 _604\"></span>kr\u00e4<span class=\"__11 _604\"></span>fta<span class=\"__11 _604\"></span>de k<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>ditl<span class=\"__11 _604\"></span>\u00f6f<span class=\"__11 _604\"></span>ten u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>gic<span class=\"__11 _604\"></span>k vid \u00e5<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>kif<span class=\"__11 _604\"></span>tet t<span class=\"__11 _604\"></span>ill 6 0<span class=\"__11 _604\"></span>53 (6 591) Mkr.<span class=\"__11 _649\"> </span>2022-<span class=\"__11 _631\"></span>12-31<span class=\"__11 _721\"> </span><span class=\"ff1_11 ls4a_1 ws2_11\">F\u00f6rfaller<span class=\"__11 _649\"> </span></span>F<span class=\"__11 _602\"></span>\u00f6rfallotidpunkt<span class=\"__11 _602\"></span> Redovis<span class=\"__11 _602\"></span>at<span class=\"__11 _649\"> </span>v\u00e4rde<span class=\"__11 _649\"> </span>F<span class=\"__11 _602\"></span>ramtida<span class=\"__11 _649\"> </span>likvidbelopp<span class=\"__11 _649\"> </span>inom<span class=\"__11 _649\"> </span>3 m\u00e5n<span class=\"__11 _649\"> </span>efter 3 m\u00e5n<span class=\"__11 _649\"> </span>inom 1 \u00e5r efter 1 \u00e5r<span class=\"__11 _649\"> </span>inom 5 \u00e5r<span class=\"__11 _673\"> </span>efter 5 \u00e5r<span class=\"__11 _649\"> </span>R\u00e4n<span class=\"__11 _602\"></span>teb\u00e4rande finansiella skulder<span class=\"__11 _722\"> </span>7 887<span class=\"__11 _712\"> </span>7 936<span class=\"__11 _11a\"> </span><span class=\"lsc_11 ws2c_10\">53<span class=\"__11 _11b\"> </span><span class=\"ls39_3 ws1c_11\">4 7<span class=\"__11 _604\"></span>07<span class=\"__11 _717\"> </span></span></span>3 17<span class=\"__11 _602\"></span>5<span class=\"__11 _649\"> </span>Derivat: valut<span class=\"__11 _602\"></span>aterminer<span class=\"__11 _11c\"> </span><span class=\"ws41_6\">Infl\u00f6de<span class=\"__11 _a5\"> </span><span class=\"ws43_6\">-10 343<span class=\"__11 _b6_1\"> </span>-<span class=\"__11 _602\"></span>10 031<span class=\"__11 _11d\"> </span><span class=\"ws41_6\">-304<span class=\"__11 _11e\"> </span>-8<span class=\"__11 _649\"> </span></span></span></span>Utfl\u00f6de<span class=\"__11 _11f\"> </span>150<span class=\"__11 _723\"> </span><span class=\"ws43_6\">10 490<span class=\"__11 _724\"> </span>10 17<span class=\"__11 _602\"></span>6<span class=\"__11 _1f_9\"> </span><span class=\"ws41_6\">306<span class=\"__11 _628\"> </span><span class=\"ls0_11 ws0_11\">8<span class=\"__11 _649\"> </span></span></span></span>Derivat: r\u00e4n<span class=\"__11 _602\"></span>tes<span class=\"__11 _602\"></span>wappar<span class=\"__11 _725\"> </span><span class=\"ws41_6\">Infl\u00f6de<span class=\"__11 _726\"> </span><span class=\"ls2_11 ws32_8\">-6<span class=\"__11 _727\"> </span>-6<span class=\"__11 _649\"> </span></span></span>Utfl\u00f6de<span class=\"__11 _d7_1\"> </span><span class=\"ls0_11 ws0_11\">7<span class=\"__11 _628\"> </span>3<span class=\"__11 _628\"> </span>4<span class=\"__11 _649\"> </span></span>Leasingsskulder<span class=\"__11 _728\"> </span><span class=\"ls1f_10 ws2a_10\">7 281<span class=\"__11 _723\"> </span></span><span class=\"ws43_6\">29 653<span class=\"__11 _11f\"> </span><span class=\"ls1f_10 ws5a\">281<span class=\"__11 _716\"> </span><span class=\"ls36_4 ws4e_3\">741<span class=\"__11 _11b\"> </span></span></span>2 895<span class=\"__11 _ce_1\"> </span>25 736<span class=\"__11 _649\"> </span></span>Lev<span class=\"__11 _602\"></span>eran<span class=\"__11 _602\"></span>t\u00f6rsskulder<span class=\"__11 _729\"> </span><span class=\"ws43_6\">13 998<span class=\"__11 _724\"> </span>13 998<span class=\"__11 _681\"> </span>13 998<span class=\"__11 _649\"> </span></span>\u00d6vriga r\u00f6rels<span class=\"__11 _602\"></span>eskulder<span class=\"__11 _730\"> </span><span class=\"ls3c_3 ws5e\">694<span class=\"__11 _2e_8\"> </span>69<span class=\"__11 _604\"></span>4<span class=\"__11 _713\"> </span></span><span class=\"ws41_6\">438<span class=\"__11 _10f_1\"> </span><span class=\"ls31_6 ws49_4\">256<span class=\"__11 _649\"> </span></span></span>Summa<span class=\"__11 _731\"> </span><span class=\"ws34_8\">30 010<span class=\"__11 _ce_1\"> </span>52 429<span class=\"__11 _693\"> </span>14 918<span class=\"__11 _705\"> </span>5 704<span class=\"__11 _705\"> </span><span class=\"ls39_3 ws19_11\">6<span class=\"__11 _604\"></span> 070<span class=\"__11 _658\"> </span></span>25 736<span class=\"__11 _649\"> </span></span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _732\"> </span><span class=\"ff1_11 ls4a_1 ws2_11\">F\u00f6rfaller<span class=\"__11 _649\"> </span></span>F<span class=\"__11 _602\"></span>\u00f6rfallotidpunkt<span class=\"__11 _602\"></span> Redovis<span class=\"__11 _602\"></span>at<span class=\"__11 _649\"> </span>v\u00e4rde<span class=\"__11 _649\"> </span>F<span class=\"__11 _602\"></span>ramtida<span class=\"__11 _649\"> </span>likvidbelopp<span class=\"__11 _649\"> </span>inom<span class=\"__11 _649\"> </span>3 m\u00e5n<span class=\"__11 _649\"> </span>efter 3 m\u00e5n<span class=\"__11 _649\"> </span>inom 1 \u00e5r efter 1 \u00e5r<span class=\"__11 _649\"> </span>inom 5 \u00e5r<span class=\"__11 _673\"> </span>efter 5 \u00e5r<span class=\"__11 _649\"> </span>R\u00e4n<span class=\"__11 _602\"></span>teb\u00e4rande finansiella skulder<span class=\"__11 _12a\"> </span><span class=\"ls0_11 ws27_10\">8 622<span class=\"__11 _11b\"> </span><span class=\"ls3c_3 ws29_10\">8<span class=\"__11 _604\"></span> 878<span class=\"__11 _618\"> </span></span></span><span class=\"ws41_6\">16<span class=\"__11 _12b\"> </span><span class=\"ls1f_10 ws2a_10\">4 828<span class=\"__11 _11b\"> </span></span></span>3 495<span class=\"__11 _713\"> </span><span class=\"ls0_11 ws0_11\">539<span class=\"__11 _649\"> </span></span>Derivat: valut<span class=\"__11 _602\"></span>aterminer<span class=\"__11 _11c\"> </span><span class=\"ws41_6\">Infl\u00f6de<span class=\"__11 _6e_4\"> </span><span class=\"ws43_6\">-10 688<span class=\"__11 _723\"> </span>-9 959<span class=\"__11 _10d_1\"> </span><span class=\"ls2e_6 ws45_6\">-72<span class=\"__11 _604\"></span>9<span class=\"__11 _649\"> </span></span></span></span>Utfl\u00f6de<span class=\"__11 _716\"> </span>131<span class=\"__11 _12c\"> </span><span class=\"ws43_6\">10 811<span class=\"__11 _693\"> </span>10 07<span class=\"__11 _631\"></span>4<span class=\"__11 _11f\"> </span><span class=\"ls9_11 ws26_10\">737<span class=\"__11 _649\"> </span></span></span>Derivat: r\u00e4n<span class=\"__11 _602\"></span>tes<span class=\"__11 _602\"></span>wappar<span class=\"__11 _725\"> </span><span class=\"ws41_6\">Infl\u00f6de<span class=\"__11 _727\"> </span>-2<span class=\"__11 _12d\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _12d\"> </span>-1<span class=\"__11 _649\"> </span></span></span>Utfl\u00f6de<span class=\"__11 _12e\"> </span><span class=\"ls0_11 ws0_11\">1<span class=\"__11 _628\"> </span>3<span class=\"__11 _12f\"> </span>3<span class=\"__11 _649\"> </span></span>Leasingsskulder<span class=\"__11 _733\"> </span><span class=\"ws43_6\">6 960<span class=\"__11 _ce_1\"> </span><span class=\"ls36_4 ws55_2\">26<span class=\"__11 _604\"></span> 74<span class=\"__11 _604\"></span>8<span class=\"__11 _10f_1\"> </span><span class=\"ls1f_10 ws5a\">284<span class=\"__11 _11f\"> </span></span></span></span>733<span class=\"__11 _11b\"> </span><span class=\"ls3c_3 ws29_10\">2 69<span class=\"__11 _604\"></span>7<span class=\"__11 _658\"> </span><span class=\"ls1a_10 ws39_7\">23<span class=\"__11 _604\"></span> 034<span class=\"__11 _649\"> </span></span></span>Lev<span class=\"__11 _602\"></span>eran<span class=\"__11 _602\"></span>t\u00f6rsskulder<span class=\"__11 _729\"> </span><span class=\"ws43_6\">12 426<span class=\"__11 _681\"> </span>12 426<span class=\"__11 _681\"> </span>12 426<span class=\"__11 _649\"> </span></span>\u00d6vriga r\u00f6rels<span class=\"__11 _602\"></span>eskulder<span class=\"__11 _734\"> </span><span class=\"ls3a_3 ws54_2\">3<span class=\"__11 _604\"></span>67<span class=\"__11 _11f\"> </span>3<span class=\"__11 _604\"></span>67<span class=\"__11 _2e_8\"> </span><span class=\"ls17_11 ws5d\">261<span class=\"__11 _735\"> </span></span></span><span class=\"ws41_6\">83<span class=\"__11 _11a\"> </span><span class=\"ls1a_10 ws2e_9\">23<span class=\"__11 _649\"> </span></span></span>Summa<span class=\"__11 _731\"> </span><span class=\"ws34_8\">28 507<span class=\"__11 _f5_1\"> </span>48 543<span class=\"__11 _736\"> </span>13 101<span class=\"__11 _705\"> </span>5 654<span class=\"__11 _11b\"> </span>6 215<span class=\"__11 _658\"> </span><span class=\"ls1a_10 ws59\">23<span class=\"__11 _604\"></span> 57<span class=\"__11 _604\"></span>3<span class=\"__11 _649\"> </span></span></span>Genomsnittlig l\u00f6pt<span class=\"__11 _602\"></span>id f\u00f6r<span class=\"__11 _602\"></span> r\u00e4nteb\u00e4r<span class=\"__11 _602\"></span>ande skulder<span class=\"__11 _602\"></span> exklusiv<span class=\"__11 _602\"></span>e leasingskulder och<span class=\"__11 _602\"></span> outn<span class=\"__11 _602\"></span>yttjade bekr\u00e4ftade kr<span class=\"__11 _602\"></span>editfacilitet<span class=\"__11 _602\"></span>er uppgick<span class=\"__11 _602\"></span> till 1,2 (<span class=\"__11 _602\"></span>1,8 \u00e5r<span class=\"__11 _649\"> </span><span class=\"__11 _602\"></span>).<span class=\"__11 _649\"> </span>Marknadsrisk<span class=\"__11 _649\"> </span>Marknadsris<span class=\"__11 _604\"></span>k \u00e4r k<span class=\"__11 _602\"></span>oncernens risk att verkligt v<span class=\"__11 _602\"></span>\u00e4rde p\u00e5 finansiella instru<span class=\"__11 _602\"></span>ment eller<span class=\"__11 _602\"></span> framti<span class=\"__11 _602\"></span>da k<span class=\"__11 _602\"></span>assafl\u00f6den fr\u00e5n<span class=\"__11 _602\"></span> fin<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>a ins<span class=\"__11 _604\"></span>tr<span class=\"__11 _604\"></span>ume<span class=\"__11 _604\"></span>nt kom<span class=\"__11 _604\"></span>me<span class=\"__11 _604\"></span>r att f<span class=\"__11 _604\"></span>luk<span class=\"__11 _604\"></span>tu<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>a p\u00e5 g<span class=\"__11 _604\"></span>run<span class=\"__11 _604\"></span>d av f\u00f6r\u00e4ndringar i marknadspriser.<span class=\"__11 _602\"></span> Huvudsakliga marknad<span class=\"__11 _604\"></span>s<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>risker i k<span class=\"__11 _631\"></span>o<span class=\"__11 _604\"></span>ncernen \u00e4r r\u00e4nterisk och v<span class=\"__11 _602\"></span>alutarisk.<span class=\"__11 _649\"> </span>R\u00e4nteri<span class=\"__11 _604\"></span>sk<span class=\"__11 _649\"> </span>R\u00e4nterisk ut<span class=\"__11 _602\"></span>g\u00f6r risken att r\u00e4n<span class=\"__11 _602\"></span>tef\u00f6r\u00e4ndringar in<span class=\"__11 _602\"></span>verkar<span class=\"__11 _602\"></span> nega<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>tivt p\u00e5 k<span class=\"__11 _602\"></span>oncernens fina<span class=\"__11 _602\"></span>nsnetto och<span class=\"__11 _602\"></span> kassafl\u00f6de<span class=\"__11 _602\"></span> (k<span class=\"__11 _602\"></span>assafl\u00f6<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>de<span class=\"__11 _604\"></span>sri<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>) ell<span class=\"__11 _604\"></span>er ve<span class=\"__11 _604\"></span>rkl<span class=\"__11 _604\"></span>igt v\u00e4<span class=\"__11 _604\"></span>rde p<span class=\"__11 _604\"></span>\u00e5 f<span class=\"__11 _604\"></span>ina<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>iel<span class=\"__11 _604\"></span>la ti<span class=\"__11 _604\"></span>llg<span class=\"__11 _604\"></span>\u00e5ng<span class=\"__11 _604\"></span>ar o<span class=\"__11 _604\"></span>ch skulder (v<span class=\"__11 _602\"></span>erkligt v\u00e4rde<span class=\"__11 _602\"></span> r\u00e4nterisk).<span class=\"__11 _649\"> </span>F\u00f6r<span class=\"__11 _602\"></span> att begr\u00e4nsa<span class=\"__11 _602\"></span> risken<span class=\"__11 _602\"></span> ska<span class=\"__11 _602\"></span> r\u00e4nt<span class=\"__11 _602\"></span>ebindningen<span class=\"__11 _602\"></span> p\u00e5 finansiella<span class=\"__11 _602\"></span> till<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar oc<span class=\"__11 _604\"></span>h sk<span class=\"__11 _604\"></span>ul<span class=\"__11 _604\"></span>der i m<span class=\"__11 _604\"></span>\u00f6j<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>te m\u00e5<span class=\"__11 _604\"></span>n matc<span class=\"__11 _604\"></span>ha<span class=\"__11 _604\"></span>s i re<span class=\"__11 _604\"></span>sp<span class=\"__11 _604\"></span>ek<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>tive uppl\u00e5ningsvalu<span class=\"__11 _602\"></span>ta.<span class=\"__11 _649\"> </span>Vid ber\u00e4kn<span class=\"__11 _602\"></span>ing av<span class=\"__11 _602\"></span> koncernens<span class=\"__11 _602\"></span> k\u00e4nsli<span class=\"__11 _602\"></span>ghet f\u00f6r<span class=\"__11 _602\"></span> r\u00e4nt<span class=\"__11 _602\"></span>ef\u00f6r<span class=\"__11 _631\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>\u00e4ndringar inkluderas samtliga r\u00e4nteb\u00e4rande t<span class=\"__11 _602\"></span>illg\u00e5ngar<span class=\"__11 _602\"></span>, skulder och<span class=\"__11 _602\"></span> derivat,<span class=\"__11 _602\"></span> med undan<span class=\"__11 _602\"></span>tag<span class=\"__11 _602\"></span> av pensioner<span class=\"__11 _602\"></span> och lea<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>singskulder<span class=\"__11 _631\"></span>. F\u00f6r r\u00e4n<span class=\"__11 _602\"></span>terisk<span class=\"__11 _602\"></span> avseende pensioner<span class=\"__11 _631\"></span>, se Not<span class=\"__11 _602\"></span> 28.<span class=\"__11 _602\"></span> Analysen a<span class=\"__11 _602\"></span>ntar<span class=\"__11 _602\"></span> att positi<span class=\"__11 _602\"></span>onen per 3<span class=\"__11 _602\"></span>1 december<span class=\"__11 _602\"></span> 2022<span class=\"__11 _602\"></span> h\u00e5lls konstant<span class=\"__11 _602\"></span> avseende s\u00e5v\u00e4l storlek p\u00e5 nettoskuld, i<span class=\"__11 _602\"></span> f\u00f6rh\u00e5l<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>lan<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>t mel<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>n fas<span class=\"__11 _604\"></span>ta oc<span class=\"__11 _604\"></span>h r\u00f6<span class=\"__11 _604\"></span>rli<span class=\"__11 _604\"></span>ga r\u00e4<span class=\"__11 _604\"></span>ntor s<span class=\"__11 _604\"></span>amt i a<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>ele<span class=\"__11 _604\"></span>n av finansiella instrument i utl\u00e4ndsk valut<span class=\"__11 _602\"></span>a. K\u00e4ns<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>het<span class=\"__11 _604\"></span>en i ver<span class=\"__11 _604\"></span>kl<span class=\"__11 _604\"></span>igt v\u00e4<span class=\"__11 _604\"></span>rde m<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>s me<span class=\"__11 _604\"></span>d tre o<span class=\"__11 _604\"></span>lika s<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>nar<span class=\"__11 _604\"></span>ier, del<span class=\"__11 _604\"></span>s me<span class=\"__11 _604\"></span>d et<span class=\"__11 _604\"></span>t ba<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>sc<span class=\"__11 _604\"></span>ena<span class=\"__11 _604\"></span>ri<span class=\"__11 _604\"></span>o som i<span class=\"__11 _604\"></span>nn<span class=\"__11 _604\"></span>eb<span class=\"__11 _604\"></span>\u00e4r en \u00f6<span class=\"__11 _604\"></span>kn<span class=\"__11 _604\"></span>ing a<span class=\"__11 _604\"></span>v r\u00e4nte<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>niv\u00e5<span class=\"__11 _604\"></span>n me<span class=\"__11 _604\"></span>d en pr<span class=\"__11 _604\"></span>oc<span class=\"__11 _604\"></span>ente<span class=\"__11 _604\"></span>nh<span class=\"__11 _604\"></span>et \u00f6ver a<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>a l\u00f6p<span class=\"__11 _604\"></span>tid<span class=\"__11 _604\"></span>er, dels m<span class=\"__11 _604\"></span>ed e<span class=\"__11 _604\"></span>n \u00f6kn<span class=\"__11 _604\"></span>ing r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tive mi<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>kni<span class=\"__11 _604\"></span>ng a<span class=\"__11 _604\"></span>v ba<span class=\"__11 _604\"></span>sc<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>ari<span class=\"__11 _604\"></span>ots l<span class=\"__11 _604\"></span>utni<span class=\"__11 _604\"></span>ng m<span class=\"__11 _604\"></span>ed en halv<span class=\"__11 _602\"></span> procentenhe<span class=\"__11 _602\"></span>t \u00f6<span class=\"__11 _602\"></span>ver l\u00f6p<span class=\"__11 _602\"></span>tiden. F<span class=\"__11 _602\"></span>\u00f6r\u00e4ndringen<span class=\"__11 _602\"></span> i v<span class=\"__11 _602\"></span>erkligt v\u00e4rd<span class=\"__11 _604\"></span>e f\u00e5r e<span class=\"__11 _604\"></span>nli<span class=\"__11 _604\"></span>gt p<span class=\"__11 _604\"></span>oli<span class=\"__11 _604\"></span>cyn i<span class=\"__11 _604\"></span>nte \u00f6ver<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>ig<span class=\"__11 _604\"></span>a 150 M<span class=\"__11 _604\"></span>kr f\u00f6<span class=\"__11 _604\"></span>r n\u00e5<span class=\"__11 _604\"></span>got a<span class=\"__11 _604\"></span>v dessa r\u00e4ntescenarier.<span class=\"__11 _649\"> </span>Per 31 d<span class=\"__11 _604\"></span>ec<span class=\"__11 _604\"></span>emb<span class=\"__11 _604\"></span>er 2<span class=\"__11 _604\"></span>022 s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>le f\u00f6<span class=\"__11 _604\"></span>r\u00e4n<span class=\"__11 _604\"></span>dri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>en i ve<span class=\"__11 _604\"></span>rkl<span class=\"__11 _604\"></span>igt v\u00e4<span class=\"__11 _604\"></span>rde estimerat<span class=\"__11 _602\"></span> med ov<span class=\"__11 _602\"></span>anst\u00e5ende<span class=\"__11 _602\"></span> scenarier p\u00e5v<span class=\"__11 _602\"></span>erka<span class=\"__11 _602\"></span> finans-<span class=\"__11 _649\"> </span>net<span class=\"__11 _604\"></span>tot i<span class=\"__11 _604\"></span>nom i<span class=\"__11 _604\"></span>nter<span class=\"__11 _604\"></span>va<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>et 18\u2013<span class=\"__11 _604\"></span>53 (47<span class=\"__11 _631\"></span>\u2013104) Mkr o<span class=\"__11 _604\"></span>ch \u00f6v<span class=\"__11 _604\"></span>rig<span class=\"__11 _604\"></span>t total<span class=\"__11 _604\"></span>res<span class=\"__11 _604\"></span>ul<span class=\"__11 _604\"></span>tat me<span class=\"__11 _604\"></span>d 0 (0) Mkr, d\u00e5 s\u00e4<span class=\"__11 _604\"></span>kri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>sre<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g inte till\u00e4mpats p\u00e5 utest\u00e5ende r\u00e4nt<span class=\"__11 _602\"></span>eswapavtal. Samtliga be<span class=\"__11 _604\"></span>lop<span class=\"__11 _604\"></span>p \u00e4r a<span class=\"__11 _604\"></span>ngi<span class=\"__11 _604\"></span>vna f<span class=\"__11 _604\"></span>\u00f6re s<span class=\"__11 _604\"></span>kat<span class=\"__11 _604\"></span>t. Eg<span class=\"__11 _604\"></span>et kap<span class=\"__11 _604\"></span>ital s<span class=\"__11 _604\"></span>ku<span class=\"__11 _604\"></span>lle s<span class=\"__11 _604\"></span>\u00e5l<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>es p\u00e5<span class=\"__11 _604\"></span>verka<span class=\"__11 _604\"></span>s me<span class=\"__11 _604\"></span>d 14\u2013<span class=\"__11 _604\"></span>42 (37\u201383) Mk<span class=\"__11 _604\"></span>r me<span class=\"__11 _604\"></span>d h\u00e4n<span class=\"__11 _604\"></span>syn t<span class=\"__11 _604\"></span>age<span class=\"__11 _604\"></span>n til<span class=\"__11 _604\"></span>l ska<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Konc<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>nen<span class=\"__11 _604\"></span>s kas<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>fl\u00f6<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>sr<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>k f\u00e5r int<span class=\"__11 _604\"></span>e \u00f6ver<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>ga 1<span class=\"__11 _604\"></span>50 Mk<span class=\"__11 _604\"></span>r \u00f6ver en 1<span class=\"__11 _604\"></span>2 m\u00e5n<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>s pe<span class=\"__11 _604\"></span>rio<span class=\"__11 _604\"></span>d vi<span class=\"__11 _604\"></span>d en \u00f6<span class=\"__11 _604\"></span>kni<span class=\"__11 _604\"></span>ng me<span class=\"__11 _604\"></span>d en p<span class=\"__11 _604\"></span>ro<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>nten<span class=\"__11 _604\"></span>het av marknadsr\u00e4ntorna. Givet samma v<span class=\"__11 _602\"></span>olym och r\u00e4ntebind<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>nin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>tid s<span class=\"__11 _604\"></span>om p<span class=\"__11 _604\"></span>er \u00e5r<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>if<span class=\"__11 _604\"></span>tet s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>le en g<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>om<span class=\"__11 _604\"></span>sni<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>lig h<span class=\"__11 _604\"></span>\u00f6jn<span class=\"__11 _604\"></span>ing av marknadsr\u00e4ntan med 1<span class=\"__11 _602\"></span> procentenhet fr\u00e5n niv<span class=\"__11 _602\"></span>\u00e5n vid \u00e5r<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>kif<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>t ge en u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>skat<span class=\"__11 _604\"></span>tad p<span class=\"__11 _604\"></span>os<span class=\"__11 _604\"></span>iti<span class=\"__11 _604\"></span>v ef<span class=\"__11 _604\"></span>fek<span class=\"__11 _604\"></span>t p<span class=\"__11 _604\"></span>\u00e5 konc<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>ns fin<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>to p\u00e5 1<span class=\"__11 _604\"></span>35 (143) M<span class=\"__11 _604\"></span>kr f\u00f6<span class=\"__11 _604\"></span>r komm<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de 1<span class=\"__11 _604\"></span>2 m\u00e5<span class=\"__11 _604\"></span>nad<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>s period.<span class=\"__11 _649\"> </span>Den genomsnittliga r\u00e4ntebindningstiden f\u00f6r samtliga r\u00e4n<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>teb<span class=\"__11 _604\"></span>\u00e4ra<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e till<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar var 0,<span class=\"__11 _604\"></span>1 (0,2) \u00e5<span class=\"__11 _604\"></span>r me<span class=\"__11 _604\"></span>d h\u00e4n<span class=\"__11 _604\"></span>syn ta<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n til<span class=\"__11 _604\"></span>l der<span class=\"__11 _604\"></span>ivat<span class=\"__11 _604\"></span>. R\u00e4<span class=\"__11 _604\"></span>ntes<span class=\"__11 _604\"></span>at<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>n f\u00f6r d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>sa u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>gic<span class=\"__11 _604\"></span>k vi<span class=\"__11 _604\"></span>d \u00e5rs<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>kif<span class=\"__11 _604\"></span>tet t<span class=\"__11 _604\"></span>ill 3,52 (<span class=\"__11 _602\"></span>0,22<span class=\"__11 _602\"></span>) procent. A<span class=\"__11 _602\"></span>v k<span class=\"__11 _602\"></span>oncernens t<span class=\"__11 _602\"></span>otala<span class=\"__11 _602\"></span> r\u00e4nt<span class=\"__11 _602\"></span>eb\u00e4rande finansiella<span class=\"__11 _602\"></span> tillg\u00e5ngar<span class=\"__11 _631\"></span>, efter<span class=\"__11 _602\"></span> h\u00e4nsyn t<span class=\"__11 _602\"></span>agen ti<span class=\"__11 _602\"></span>ll deriv<span class=\"__11 _602\"></span>at, l\u00f6per<span class=\"__11 _602\"></span> 49 (72) pro<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>nt me<span class=\"__11 _604\"></span>d fa<span class=\"__11 _604\"></span>st r\u00e4<span class=\"__11 _604\"></span>nta oc<span class=\"__11 _604\"></span>h 51 (28) pro<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>nt me<span class=\"__11 _604\"></span>d r\u00f6rlig r\u00e4nta. Den<span class=\"__11 _602\"></span> genomsnittliga r\u00e4ntebindningstiden f\u00f6r samtliga r\u00e4nteb\u00e4rande skulder med h\u00e4nsyn<span class=\"__11 _602\"></span> tagen till deri<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>vat, ex<span class=\"__11 _604\"></span>klu<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>ve le<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>uld<span class=\"__11 _604\"></span>er o<span class=\"__11 _604\"></span>ch p<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>ons<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>d, var 0,<span class=\"__11 _604\"></span>2 (0<span class=\"__11 _602\"></span>,0)<span class=\"__11 _602\"></span> \u00e5r<span class=\"__11 _602\"></span>. R\u00e4nt<span class=\"__11 _602\"></span>esatsen f\u00f6r r\u00e4nteb\u00e4rande skulder uppgick vid \u00e5r<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>kif<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>t till 3<span class=\"__11 _604\"></span>,5<span class=\"__11 _604\"></span>6 (1,<span class=\"__11 _604\"></span>42), med h<span class=\"__11 _604\"></span>\u00e4ns<span class=\"__11 _604\"></span>yn ta<span class=\"__11 _604\"></span>gen t<span class=\"__11 _604\"></span>ill d<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ivat va<span class=\"__11 _604\"></span>r r\u00e4nt<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>ats<span class=\"__11 _604\"></span>en 3<span class=\"__11 _604\"></span>,5<span class=\"__11 _604\"></span>6 (0,49) proc<span class=\"__11 _604\"></span>ent<span class=\"__11 _604\"></span>. Av tota<span class=\"__11 _604\"></span>la r<span class=\"__11 _604\"></span>\u00e4nte<span class=\"__11 _604\"></span>b\u00e4r<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de finansiella<span class=\"__11 _602\"></span> skulder<span class=\"__11 _631\"></span>, efter h\u00e4nsyn<span class=\"__11 _602\"></span> tagen<span class=\"__11 _602\"></span> till<span class=\"__11 _602\"></span> derivat,<span class=\"__11 _602\"></span> l\u00f6per 5 (4<span class=\"__11 _602\"></span>) pro<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>nt me<span class=\"__11 _604\"></span>d fa<span class=\"__11 _604\"></span>st r\u00e4<span class=\"__11 _604\"></span>nta re<span class=\"__11 _604\"></span>sp<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>ve 95 (9<span class=\"__11 _602\"></span>6) proc<span class=\"__11 _604\"></span>ent me<span class=\"__11 _604\"></span>d r\u00f6r<span class=\"__11 _604\"></span>lig r<span class=\"__11 _604\"></span>\u00e4nta<span class=\"__11 _604\"></span>. Per 31 d<span class=\"__11 _604\"></span>ec<span class=\"__11 _604\"></span>emb<span class=\"__11 _604\"></span>er 2<span class=\"__11 _604\"></span>022 fa<span class=\"__11 _604\"></span>nns t<span class=\"__11 _604\"></span>v\u00e5 u<span class=\"__11 _604\"></span>tes<span class=\"__11 _604\"></span>t\u00e5e<span class=\"__11 _604\"></span>nde  <span class=\"__11 _611\"></span>r\u00e4<span class=\"__11 _604\"></span>nte<span class=\"__11 _604\"></span>swap<span class=\"__11 _604\"></span> <span class=\"__11 _611\"></span>-  <span class=\"__11 _611\"></span> <span class=\"__11 _3e_7\"></span>a<span class=\"__11 _604\"></span>v<span class=\"__11 _604\"></span>tal u<span class=\"__11 _604\"></span>ppg<span class=\"__11 _604\"></span>\u00e5e<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e till s<span class=\"__11 _604\"></span>am<span class=\"__11 _604\"></span>ma<span class=\"__11 _604\"></span>nla<span class=\"__11 _604\"></span>gt no<span class=\"__11 _604\"></span>mi<span class=\"__11 _604\"></span>nel<span class=\"__11 _604\"></span>lt 5<span class=\"__11 _604\"></span>50 (4 20<span class=\"__11 _604\"></span>0) Mk<span class=\"__11 _604\"></span>r vil<span class=\"__11 _604\"></span>ka har i<span class=\"__11 _604\"></span>ng\u00e5<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>s f\u00f6<span class=\"__11 _604\"></span>r att o<span class=\"__11 _604\"></span>mvan<span class=\"__11 _604\"></span>dla d<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>ar av ko<span class=\"__11 _604\"></span>nc<span class=\"__11 _604\"></span>ern<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>s <span class=\"__11 _3e_7\"></span>  <span class=\"__11 _3e_7\"></span>pl<span class=\"__11 _604\"></span>aceringar fr\u00e5n r\u00f6rlig till fast r\u00e4n<span class=\"__11 _602\"></span>ta. S\u00e4kringsredovisning till\u00e4mpas f\u00f6r r\u00e4nteswappar<span class=\"__11 _602\"></span> med villk<span class=\"__11 _602\"></span>or som mat<span class=\"__11 _602\"></span>char det<span class=\"__11 _602\"></span> s\u00e4krade l\u00e5net<span class=\"__11 _602\"></span> avseende nominell<span class=\"__11 _602\"></span>t belopp, r<span class=\"__11 _602\"></span>eferensr\u00e4nt<span class=\"__11 _602\"></span>a, f<span class=\"__11 _602\"></span>\u00f6rfallodag, betalni<span class=\"__11 _602\"></span>ngs- och r\u00e4n<span class=\"__11 _602\"></span>te<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>jus<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>dag<span class=\"__11 _604\"></span>. Ef<span class=\"__11 _604\"></span>fek<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>ivit<span class=\"__11 _604\"></span>eten u<span class=\"__11 _604\"></span>tv\u00e4<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>ra<span class=\"__11 _604\"></span>s de<span class=\"__11 _604\"></span>ls n\u00e4<span class=\"__11 _604\"></span>r s\u00e4<span class=\"__11 _604\"></span>kri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>s<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>f\u00f6rh\u00e5llandet<span class=\"__11 _602\"></span> ing\u00e5s dels l\u00f6pande.<span class=\"__11 _602\"></span> Ineffektivite<span class=\"__11 _602\"></span>t ka<span class=\"__11 _602\"></span>n uppst\u00e5<span class=\"__11 _602\"></span> ifall kreditv\u00e4rdigheten<span class=\"__11 _602\"></span> hos kont<span class=\"__11 _602\"></span>rakts<span class=\"__11 _604\"></span>parterna p\u00e5verkar verkligt v<span class=\"__11 _602\"></span>\u00e4rde f\u00f6r\u00e4ndringar i s\u00e4kringen och det<span class=\"__11 _602\"></span> s\u00e4krade l\u00e5n<span class=\"__11 _604\"></span>et o<span class=\"__11 _604\"></span>lika<span class=\"__11 _604\"></span>. Per 31 d<span class=\"__11 _604\"></span>ec<span class=\"__11 _604\"></span>emb<span class=\"__11 _604\"></span>er 2<span class=\"__11 _604\"></span>022 ti<span class=\"__11 _604\"></span>ll\u00e4<span class=\"__11 _604\"></span>mp<span class=\"__11 _604\"></span>ar S<span class=\"__11 _604\"></span>kans<span class=\"__11 _604\"></span>ka inte s<span class=\"__11 _604\"></span>\u00e4kr<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>-<span class=\"__11 _649\"> </span>red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sni<span class=\"__11 _604\"></span>ng f\u00f6<span class=\"__11 _604\"></span>r n\u00e5<span class=\"__11 _604\"></span>got u<span class=\"__11 _604\"></span>tes<span class=\"__11 _604\"></span>t\u00e5e<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e r\u00e4nte<span class=\"__11 _604\"></span>swa<span class=\"__11 _604\"></span>pav<span class=\"__11 _604\"></span>ta<span class=\"__11 _604\"></span>l. Ver<span class=\"__11 _604\"></span>kli<span class=\"__11 _604\"></span>gt v\u00e4rde avseende r\u00e4nt<span class=\"__11 _602\"></span>eswappar f\u00f6r vilk<span class=\"__11 _602\"></span>a s\u00e4kringsredovis<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>nin<span class=\"__11 _604\"></span>g inte ti<span class=\"__11 _604\"></span>ll\u00e4<span class=\"__11 _604\"></span>mp<span class=\"__11 _604\"></span>as u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>gic<span class=\"__11 _604\"></span>k til<span class=\"__11 _604\"></span>l -1 (<span class=\"__11 _602\"></span>-1) Mkr pe<span class=\"__11 _604\"></span>r de<span class=\"__11 _604\"></span>n 31 dec<span class=\"__11 _604\"></span>em<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>be<span class=\"__11 _604\"></span>r 2022<span class=\"__11 _604\"></span>. F\u00f6r d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>a r\u00e4nte<span class=\"__11 _604\"></span>swa<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>ar re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>isa<span class=\"__11 _604\"></span>s f\u00f6<span class=\"__11 _604\"></span>r\u00e4n<span class=\"__11 _604\"></span>dri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar i verk<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>gt v\u00e4r<span class=\"__11 _604\"></span>de \u00f6ver r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>ulta<span class=\"__11 _604\"></span>tr\u00e4<span class=\"__11 _604\"></span>kni<span class=\"__11 _604\"></span>nge<span class=\"__11 _604\"></span>n<span class=\"__11 _604\"></span>. D\u00e4r<span class=\"__11 _604\"></span>ut\u00f6ve<span class=\"__11 _604\"></span>r fan<span class=\"__11 _604\"></span>ns et<span class=\"__11 _604\"></span>t in<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>nge<span class=\"__11 _604\"></span>t r\u00e4nt<span class=\"__11 _604\"></span>eswa<span class=\"__11 _604\"></span>pa<span class=\"__11 _604\"></span>vt<span class=\"__11 _604\"></span>al i de<span class=\"__11 _604\"></span>l\u00e4<span class=\"__11 _604\"></span>gt jo<span class=\"__11 _604\"></span>int ventu<span class=\"__11 _604\"></span>reb<span class=\"__11 _604\"></span>ol<span class=\"__11 _604\"></span>ag f\u00f6<span class=\"__11 _604\"></span>r vi<span class=\"__11 _604\"></span>lken s<span class=\"__11 _604\"></span>\u00e4kr<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sni<span class=\"__11 _604\"></span>ng ti<span class=\"__11 _604\"></span>ll\u00e4<span class=\"__11 _604\"></span>mp<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Referensr\u00e4n<span class=\"__11 _602\"></span>terefor<span class=\"__11 _602\"></span>men (IBOR-refor<span class=\"__11 _602\"></span>men)<span class=\"__11 _649\"> </span>Skan<span class=\"__11 _604\"></span>ska h<span class=\"__11 _604\"></span>ar l\u00f6<span class=\"__11 _604\"></span>pa<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e f\u00f6l<span class=\"__11 _604\"></span>jt refo<span class=\"__11 _604\"></span>rm<span class=\"__11 _604\"></span>arb<span class=\"__11 _604\"></span>ete<span class=\"__11 _604\"></span>t oc<span class=\"__11 _604\"></span>h har p<span class=\"__11 _604\"></span>\u00e5g<span class=\"__11 _604\"></span>\u00e5<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>end<span class=\"__11 _604\"></span>e pr<span class=\"__11 _604\"></span>oje<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>t f\u00f6r at<span class=\"__11 _604\"></span>t h<span class=\"__11 _604\"></span>ante<span class=\"__11 _604\"></span>ra \u00f6ver<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>nge<span class=\"__11 _604\"></span>n til<span class=\"__11 _604\"></span>l alte<span class=\"__11 _604\"></span>rn<span class=\"__11 _604\"></span>ativa referensr\u00e4ntor<span class=\"__11 _631\"></span>. Arbetet har omfattat<span class=\"__11 _602\"></span> identifiering av vil<span class=\"__11 _604\"></span>ka pro<span class=\"__11 _604\"></span>duk<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r<span class=\"__11 _602\"></span>, av<span class=\"__11 _604\"></span>tal o<span class=\"__11 _604\"></span>ch I<span class=\"__11 _604\"></span>T<span class=\"__11 _602\"></span>-sy<span class=\"__11 _604\"></span>ste<span class=\"__11 _604\"></span>m som p<span class=\"__11 _604\"></span>\u00e5ve<span class=\"__11 _604\"></span>rka<span class=\"__11 _604\"></span>s, li<span class=\"__11 _604\"></span>kas\u00e5 p\u00e5verkan<span class=\"__11 _602\"></span> p\u00e5 riskm\u00e4tning och v\u00e4rdering av<span class=\"__11 _602\"></span> finansiella ins<span class=\"__11 _604\"></span>tr<span class=\"__11 _604\"></span>ume<span class=\"__11 _604\"></span>nt, s<span class=\"__11 _604\"></span>amt v<span class=\"__11 _604\"></span>ilka \u00e5t<span class=\"__11 _604\"></span>g\u00e4r<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r so<span class=\"__11 _604\"></span>m be<span class=\"__11 _604\"></span>h\u00f6ver v<span class=\"__11 _604\"></span>idta<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Skan<span class=\"__11 _604\"></span>ska h<span class=\"__11 _604\"></span>ar pe<span class=\"__11 _604\"></span>r 31 de<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>mb<span class=\"__11 _604\"></span>er 20<span class=\"__11 _604\"></span>22 tre u<span class=\"__11 _604\"></span>tes<span class=\"__11 _604\"></span>t\u00e5e<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e bil<span class=\"__11 _604\"></span>ate<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>ral<span class=\"__11 _604\"></span>a l\u00e5n o<span class=\"__11 _604\"></span>m tota<span class=\"__11 _604\"></span>lt 20<span class=\"__11 _604\"></span>0 MU<span class=\"__11 _604\"></span>SD m<span class=\"__11 _604\"></span>ed U<span class=\"__11 _604\"></span>S<span class=\"__11 _604\"></span>D Lib<span class=\"__11 _604\"></span>or s<span class=\"__11 _604\"></span>om re<span class=\"__11 _604\"></span>fer<span class=\"__11 _604\"></span>ens<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>r\u00e4nta<span class=\"__11 _604\"></span>, vara<span class=\"__11 _604\"></span>v 50 M<span class=\"__11 _604\"></span>US<span class=\"__11 _604\"></span>D f\u00f6<span class=\"__11 _604\"></span>rf<span class=\"__11 _604\"></span>all<span class=\"__11 _604\"></span>er in<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>n US<span class=\"__11 _604\"></span>D Lib<span class=\"__11 _604\"></span>or u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>h\u00f6r. F\u00f6r \u00f6vr<span class=\"__11 _604\"></span>iga t<span class=\"__11 _604\"></span>v\u00e5 l<span class=\"__11 _604\"></span>\u00e5n pl<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>era<span class=\"__11 _604\"></span>s \u00f6ver<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>nge<span class=\"__11 _604\"></span>n til<span class=\"__11 _604\"></span>l ris<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>fri r<span class=\"__11 _604\"></span>efe<span class=\"__11 _604\"></span>ren<span class=\"__11 _604\"></span>s<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>r\u00e4nta (S<span class=\"__11 _604\"></span>OFR) s<span class=\"__11 _604\"></span>ke i sa<span class=\"__11 _604\"></span>mb<span class=\"__11 _604\"></span>and m<span class=\"__11 _604\"></span>ed a<span class=\"__11 _604\"></span>tt p<span class=\"__11 _604\"></span>ub<span class=\"__11 _604\"></span>lic<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>en a<span class=\"__11 _604\"></span>v US<span class=\"__11 _604\"></span>D Libor upph\u00f6r<span class=\"__11 _602\"></span>. Effekterna av f\u00f6r\u00e4ndringar i<span class=\"__11 _602\"></span> avtalsenliga kas<span class=\"__11 _604\"></span>saf<span class=\"__11 _604\"></span>l\u00f6<span class=\"__11 _604\"></span>den t<span class=\"__11 _604\"></span>ill f\u00f6<span class=\"__11 _604\"></span>lj<span class=\"__11 _604\"></span>d av at<span class=\"__11 _604\"></span>t US<span class=\"__11 _604\"></span>D Li<span class=\"__11 _604\"></span>bo<span class=\"__11 _604\"></span>r er<span class=\"__11 _604\"></span>s\u00e4t<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>s me<span class=\"__11 _604\"></span>d de<span class=\"__11 _604\"></span>n ris<span class=\"__11 _604\"></span>k<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>fria referensr\u00e4nt<span class=\"__11 _602\"></span>an bed\u00f6ms inte p\u00e5verk<span class=\"__11 _602\"></span>a den finansiella rappor<span class=\"__11 _604\"></span>teringen. Skan<span class=\"__11 _604\"></span>ska ti<span class=\"__11 _604\"></span>ll\u00e4<span class=\"__11 _604\"></span>mp<span class=\"__11 _604\"></span>ar l\u00e4<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>dsr<span class=\"__11 _604\"></span>eg<span class=\"__11 _604\"></span>le<span class=\"__11 _604\"></span>rna i I<span class=\"__11 _604\"></span>FRS 9 a<span class=\"__11 _604\"></span>vse<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>de IBOR-reformen r<span class=\"__11 _602\"></span>\u00f6rande s\u00e4kringsrelat<span class=\"__11 _602\"></span>ioner d\u00e4r<span class=\"__11 _602\"></span> r\u00e4nte-<span class=\"__11 _649\"> </span>swap<span class=\"__11 _604\"></span>pa<span class=\"__11 _604\"></span>r anv\u00e4n<span class=\"__11 _604\"></span>ds f\u00f6<span class=\"__11 _604\"></span>r at<span class=\"__11 _604\"></span>t upp<span class=\"__11 _604\"></span>n\u00e5 fa<span class=\"__11 _604\"></span>st r<span class=\"__11 _604\"></span>\u00e4nta p<span class=\"__11 _604\"></span>\u00e5 r\u00f6<span class=\"__11 _604\"></span>rli<span class=\"__11 _604\"></span>g upp<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>l\u00e5n<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>. Pe<span class=\"__11 _604\"></span>r 31 de<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>mb<span class=\"__11 _604\"></span>er 202<span class=\"__11 _604\"></span>2 fin<span class=\"__11 _604\"></span>ns d<span class=\"__11 _604\"></span>et en<span class=\"__11 _604\"></span>da<span class=\"__11 _604\"></span>st e<span class=\"__11 _604\"></span>n ute<span class=\"__11 _604\"></span>st\u00e5<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>end<span class=\"__11 _604\"></span>e s\u00e4<span class=\"__11 _604\"></span>kr<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>sr<span class=\"__11 _604\"></span>ela<span class=\"__11 _604\"></span>tio<span class=\"__11 _604\"></span>n me<span class=\"__11 _604\"></span>d exp<span class=\"__11 _604\"></span>one<span class=\"__11 _604\"></span>ri<span class=\"__11 _604\"></span>ng mo<span class=\"__11 _604\"></span>t refe<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>nsr<span class=\"__11 _604\"></span>\u00e4nta so<span class=\"__11 _604\"></span>m dir<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>t be<span class=\"__11 _604\"></span>r\u00f6r<span class=\"__11 _604\"></span>s av r<span class=\"__11 _604\"></span>efo<span class=\"__11 _604\"></span>rme<span class=\"__11 _604\"></span>n i et<span class=\"__11 _604\"></span>t de<span class=\"__11 _604\"></span>l\u00e4<span class=\"__11 _604\"></span>gt jo<span class=\"__11 _604\"></span>int ven<span class=\"__11 _604\"></span>ture<span class=\"__11 _604\"></span>bo<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>lag. I detta<span class=\"__11 _602\"></span> s\u00e4kringsf\u00f6rh\u00e5llande<span class=\"__11 _602\"></span> \u00e4r k<span class=\"__11 _602\"></span>oncernen e<span class=\"__11 _602\"></span>xponerad mot Stibor.<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>alutarisk<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>alutar<span class=\"__11 _602\"></span>isk definier<span class=\"__11 _602\"></span>as som ri<span class=\"__11 _602\"></span>sken a<span class=\"__11 _602\"></span>tt koncernens<span class=\"__11 _602\"></span> result<span class=\"__11 _602\"></span>at<span class=\"__11 _602\"></span>-<span class=\"__11 _649\"> </span>r\u00e4k<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g oc<span class=\"__11 _604\"></span>h rap<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>t \u00f6ver f<span class=\"__11 _604\"></span>ina<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>iel<span class=\"__11 _604\"></span>l st\u00e4<span class=\"__11 _604\"></span>lln<span class=\"__11 _604\"></span>ing p<span class=\"__11 _604\"></span>\u00e5ve<span class=\"__11 _604\"></span>rkas negativt av valutakursf\u00f6r\u00e4ndringar<span class=\"__11 _602\"></span>. Denna risk k<span class=\"__11 _602\"></span>an delas upp i t<span class=\"__11 _604\"></span>ran<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>ion<span class=\"__11 _604\"></span>sex<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>ner<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>g, de<span class=\"__11 _604\"></span>t vil<span class=\"__11 _604\"></span>l s\u00e4<span class=\"__11 _604\"></span>ga ne<span class=\"__11 _604\"></span>tto<span class=\"__11 _604\"></span>t av op<span class=\"__11 _604\"></span>e<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>rativa<span class=\"__11 _602\"></span> och finansiella (r\u00e4nt<span class=\"__11 _602\"></span>or<span class=\"__11 _602\"></span>/<span class=\"__11 _602\"></span>amorteringar) fl\u00f6den, och omr\u00e4kningse<span class=\"__11 _602\"></span>xponering av<span class=\"__11 _602\"></span>seende nettoin<span class=\"__11 _602\"></span>vest<span class=\"__11 _602\"></span>eringar i<span class=\"__11 _602\"></span> utl\u00e4ndska<span class=\"__11 _602\"></span> koncernbolag.<span class=\"__11 _649\"> </span>T<span class=\"__11 _631\"></span>ransaktionsexponering<span class=\"__11 _649\"> </span>T<span class=\"__11 _631\"></span>ransaktionsexponering<span class=\"__11 _602\"></span> uppst\u00e5r<span class=\"__11 _602\"></span> i den<span class=\"__11 _602\"></span> lokala<span class=\"__11 _602\"></span> enheten<span class=\"__11 _602\"></span> n\u00e4r in<span class=\"__11 _604\"></span>- oc<span class=\"__11 _604\"></span>h ut<span class=\"__11 _604\"></span>fl\u00f6<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n i, f\u00f6<span class=\"__11 _604\"></span>r enh<span class=\"__11 _604\"></span>ete<span class=\"__11 _604\"></span>n utl<span class=\"__11 _604\"></span>\u00e4nd<span class=\"__11 _604\"></span>ska va<span class=\"__11 _604\"></span>luto<span class=\"__11 _604\"></span>r<span class=\"__11 _602\"></span>, inte \u00e4<span class=\"__11 _604\"></span>r matchade.<span class=\"__11 _649\"> </span>T<span class=\"__11 _631\"></span>rots att k<span class=\"__11 _631\"></span>onc<span class=\"__11 _604\"></span>ernen har<span class=\"__11 _602\"></span> en sto<span class=\"__11 _602\"></span>r int<span class=\"__11 _602\"></span>ernationell<span class=\"__11 _602\"></span> n\u00e4rvaro<span class=\"__11 _602\"></span> s\u00e5 \u00e4r verksamheten<span class=\"__11 _602\"></span> huvudsakligen av lokal natur<span class=\"__11 _602\"></span> avseende valutarisk<span class=\"__11 _602\"></span>er d\u00e5 projektens int\u00e4kter och k<span class=\"__11 _602\"></span>ostnader normalt m\u00f6t<span class=\"__11 _604\"></span>s i sa<span class=\"__11 _604\"></span>mm<span class=\"__11 _604\"></span>a valu<span class=\"__11 _604\"></span>ta. O<span class=\"__11 _604\"></span>m s\u00e5 i<span class=\"__11 _604\"></span>nte \u00e4r f<span class=\"__11 _604\"></span>all<span class=\"__11 _604\"></span>et, \u00e4<span class=\"__11 _604\"></span>r m\u00e5l<span class=\"__11 _604\"></span>s\u00e4<span class=\"__11 _604\"></span>tt<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>nin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n att r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tive af<span class=\"__11 _604\"></span>f\u00e4<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>het s<span class=\"__11 _604\"></span>ka s\u00e4k<span class=\"__11 _604\"></span>ra ex<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>ner<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>en i k<span class=\"__11 _602\"></span>ontrakterade<span class=\"__11 _602\"></span> kassa <span class=\"__11 _3e_7\"></span>fl\u00f6den mot<span class=\"__11 _602\"></span> sin funktionella<span class=\"__11 _602\"></span> valut<span class=\"__11 _602\"></span>a f\u00f6r<span class=\"__11 _602\"></span> att minska resulta<span class=\"__11 _602\"></span>tp\u00e5verkan<span class=\"__11 _602\"></span> orsakad av valu<span class=\"__11 _602\"></span>takursf\u00f6r\u00e4nd<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>ringar<span class=\"__11 _602\"></span>. Till detta an<span class=\"__11 _602\"></span>v\u00e4nds fr\u00e4mst v<span class=\"__11 _602\"></span>alutaterminsk<span class=\"__11 _602\"></span>ontrakt.<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>alutarisken f<span class=\"__11 _602\"></span>\u00f6r koncernen f\u00e5r t<span class=\"__11 _602\"></span>otalt<span class=\"__11 _602\"></span> uppg\u00e5 till 50 Mkr<span class=\"__11 _602\"></span> d\u00e4r risken<span class=\"__11 _602\"></span> ber\u00e4knas som<span class=\"__11 _602\"></span> den resul<span class=\"__11 _602\"></span>tatp\u00e5v<span class=\"__11 _602\"></span>erkan<span class=\"__11 _602\"></span> en f<span class=\"__11 _602\"></span>em procent<span class=\"__11 _631\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>enheters f\u00f6r\u00e4ndring av v<span class=\"__11 _602\"></span>alutakurserna medf\u00f6r<span class=\"__11 _602\"></span>. Per den<span class=\"__11 _602\"></span> 31 december 2022<span class=\"__11 _602\"></span> uppgick valutarisken<span class=\"__11 _602\"></span> i transaktions-<span class=\"__11 _649\"> </span>expo<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n til<span class=\"__11 _604\"></span>l 21 (9<span class=\"__11 _602\"></span>) Mkr f<span class=\"__11 _604\"></span>\u00f6re s<span class=\"__11 _604\"></span>kat<span class=\"__11 _604\"></span>t, vi<span class=\"__11 _604\"></span>lket s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>le g<span class=\"__11 _604\"></span>e en ef<span class=\"__11 _604\"></span>fek<span class=\"__11 _604\"></span>t i \u00f6vr<span class=\"__11 _604\"></span>igt t<span class=\"__11 _604\"></span>otalr<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>ulta<span class=\"__11 _604\"></span>t p\u00e5 17 (<span class=\"__11 _604\"></span>7) Mk<span class=\"__11 _604\"></span>r ef<span class=\"__11 _604\"></span>ter s<span class=\"__11 _604\"></span>kat<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Skan<span class=\"__11 _604\"></span>ska s<span class=\"__11 _604\"></span>\u00e4kr<span class=\"__11 _604\"></span>ar fl<span class=\"__11 _604\"></span>\u00f6d<span class=\"__11 _604\"></span>en i ut<span class=\"__11 _604\"></span>l\u00e4n<span class=\"__11 _604\"></span>ds<span class=\"__11 _604\"></span>k val<span class=\"__11 _604\"></span>uta ge<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span>m at<span class=\"__11 _604\"></span>t mat<span class=\"__11 _604\"></span>cha kritisk<span class=\"__11 _602\"></span>a villk<span class=\"__11 _602\"></span>or s\u00e5som<span class=\"__11 _602\"></span> nominellt belopp<span class=\"__11 _602\"></span>, v<span class=\"__11 _602\"></span>aluta<span class=\"__11 _602\"></span> och f\u00f6rfallo-<span class=\"__11 _649\"> </span>dat<span class=\"__11 _604\"></span>um<span class=\"__11 _604\"></span>. P\u00e5 det<span class=\"__11 _604\"></span>ta s<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>t har e<span class=\"__11 _604\"></span>n k<span class=\"__11 _604\"></span>vali<span class=\"__11 _604\"></span>tati<span class=\"__11 _604\"></span>v ut<span class=\"__11 _604\"></span>v\u00e4rd<span class=\"__11 _604\"></span>eri<span class=\"__11 _604\"></span>ng a<span class=\"__11 _604\"></span>v f\u00f6r<span class=\"__11 _604\"></span>h\u00e5l<span class=\"__11 _604\"></span>lan<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>ts ef<span class=\"__11 _604\"></span>fe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tivi<span class=\"__11 _604\"></span>tet g<span class=\"__11 _604\"></span>jor<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>s. Ef<span class=\"__11 _604\"></span>fe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tiv<span class=\"__11 _604\"></span>itet p<span class=\"__11 _604\"></span>\u00e5 en  <span class=\"__11 _611\"></span>s\u00e4<span class=\"__11 _604\"></span>kri<span class=\"__11 _604\"></span>ng utv\u00e4rderas<span class=\"__11 _602\"></span> dels n\u00e4r s\u00e4krin<span class=\"__11 _602\"></span>gsf\u00f6rh\u00e5llandet i<span class=\"__11 _602\"></span>ng\u00e5s dels l\u00f6p<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>. In<span class=\"__11 _604\"></span>ef<span class=\"__11 _604\"></span>fek<span class=\"__11 _604\"></span>tiv<span class=\"__11 _604\"></span>itet i e<span class=\"__11 _604\"></span>n val<span class=\"__11 _604\"></span>utas<span class=\"__11 _604\"></span>\u00e4k<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>g kan up<span class=\"__11 _604\"></span>ps<span class=\"__11 _604\"></span>t\u00e5 om tidpunkten f\u00f6r transaktionen \u00e4ndras j\u00e4mf\u00f6rt med vad<span class=\"__11 _602\"></span> som initialt uppsk<span class=\"__11 _602\"></span>attades samt om kreditrisken<span class=\"__11 _602\"></span> h\u00e4nf\u00f6rlig til<span class=\"__11 _602\"></span>l derivatmotparten f\u00f6r\u00e4ndras.<span class=\"__11 _649\"> </span>Skanska<span class=\"__11 _602\"></span> till\u00e4mpar huvudsakligen s\u00e4kringsre<span class=\"__11 _604\"></span>dovisning f\u00f6r s<span class=\"__11 _604\"></span>\u00e4kr<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>gar a<span class=\"__11 _604\"></span>v kos<span class=\"__11 _604\"></span>tna<span class=\"__11 _604\"></span>der i a<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>ra val<span class=\"__11 _604\"></span>utor \u00e4<span class=\"__11 _604\"></span>n EUR i d<span class=\"__11 _604\"></span>en europeiska fastighetsutvecklingsverksamheten samt i den s<span class=\"__11 _604\"></span>ven<span class=\"__11 _604\"></span>ska bygg<span class=\"__11 _604\"></span>ver<span class=\"__11 _604\"></span>ksa<span class=\"__11 _604\"></span>mhe<span class=\"__11 _604\"></span>ten<span class=\"__11 _604\"></span>. Verk<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t v\u00e4rd<span class=\"__11 _604\"></span>e f\u00f6r d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>sa s\u00e4k<span class=\"__11 _604\"></span>ri<span class=\"__11 _604\"></span>nga<span class=\"__11 _604\"></span>r up<span class=\"__11 _604\"></span>pgi<span class=\"__11 _604\"></span>ck p<span class=\"__11 _604\"></span>er d<span class=\"__11 _604\"></span>en 31 de<span class=\"__11 _604\"></span>c<span class=\"__11 _604\"></span>emb<span class=\"__11 _604\"></span>er 2<span class=\"__11 _604\"></span>022 ti<span class=\"__11 _604\"></span>ll 69 (-27) Mkr.<span class=\"__11 _602\"></span> S\u00e4kringarna uppfyller kraven p\u00e5 effektivitet vilk<span class=\"__11 _602\"></span>et inn<span class=\"__11 _604\"></span>eb<span class=\"__11 _604\"></span>\u00e4r at<span class=\"__11 _604\"></span>t or<span class=\"__11 _604\"></span>ea<span class=\"__11 _604\"></span>lis<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ad vi<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>t ell<span class=\"__11 _604\"></span>er f\u00f6<span class=\"__11 _604\"></span>rl<span class=\"__11 _604\"></span>us<span class=\"__11 _604\"></span>t red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s i \u00f6vri<span class=\"__11 _604\"></span>gt totalresultat. V<span class=\"__11 _631\"></span>erkligt v\u00e4rde avseende valutas\u00e4kringar f\u00f6r<span class=\"__11 _602\"></span> vil<span class=\"__11 _604\"></span>ka s\u00e4k<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>ing i<span class=\"__11 _604\"></span>nte til<span class=\"__11 _604\"></span>l\u00e4<span class=\"__11 _604\"></span>mpa<span class=\"__11 _604\"></span>s up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>ick p<span class=\"__11 _604\"></span>er d<span class=\"__11 _604\"></span>en 31 dec<span class=\"__11 _604\"></span>em<span class=\"__11 _604\"></span>be<span class=\"__11 _604\"></span>r 202<span class=\"__11 _604\"></span>2 till 2 (4) Mkr, inkl<span class=\"__11 _604\"></span>us<span class=\"__11 _604\"></span>ive ver<span class=\"__11 _604\"></span>kli<span class=\"__11 _604\"></span>gt v\u00e4<span class=\"__11 _604\"></span>rde p<span class=\"__11 _604\"></span>\u00e5 inb\u00e4ddade deriv<span class=\"__11 _602\"></span>at. F\u00f6r\u00e4nd<span class=\"__11 _602\"></span>ringar i<span class=\"__11 _602\"></span> verkligt<span class=\"__11 _602\"></span> v\u00e4rde<span class=\"__11 _602\"></span> f\u00f6r dessa red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s \u00f6ver re<span class=\"__11 _604\"></span>su<span class=\"__11 _604\"></span>ltat<span class=\"__11 _604\"></span>r\u00e4k<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n.<span class=\"__11 _649\"> </span>Info<span class=\"__11 _604\"></span>rm<span class=\"__11 _604\"></span>atio<span class=\"__11 _604\"></span>n om d<span class=\"__11 _604\"></span>e f\u00f6r<span class=\"__11 _604\"></span>\u00e4nd<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>r so<span class=\"__11 _604\"></span>m red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sat<span class=\"__11 _604\"></span>s i kon<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>r<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>nens resultatr\u00e4kning och \u00f6<span class=\"__11 _602\"></span>vrigt tot<span class=\"__11 _602\"></span>alresultat under perio<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>den \u00e5t<span class=\"__11 _602\"></span>erfinns i t<span class=\"__11 _602\"></span>abell \u201dFinansiel<span class=\"__11 _602\"></span>la instrumen<span class=\"__11 _602\"></span>ts p\u00e5ver<span class=\"__11 _602\"></span>kan<span class=\"__11 _602\"></span> p\u00e5 koncernens resultatr\u00e4kning, \u00f6<span class=\"__11 _602\"></span>vrigt tot<span class=\"__11 _602\"></span>alresultat och eget kapit<span class=\"__11 _604\"></span>al<span class=\"__11 _604\"></span>\u201d i not 26<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Kont<span class=\"__11 _602\"></span>rakterade nettovalutafl\u00f6den samt<span class=\"__11 _602\"></span> s\u00e4kringar av de<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>a, i f\u00f6<span class=\"__11 _604\"></span>r res<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tive ko<span class=\"__11 _604\"></span>nc<span class=\"__11 _604\"></span>ernf<span class=\"__11 _604\"></span>\u00f6re<span class=\"__11 _604\"></span>tag fr<span class=\"__11 _604\"></span>\u00e4mm<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de val<span class=\"__11 _604\"></span>uta,  <span class=\"__11 _3e_7\"></span>f\u00f6rdelar sig mel<span class=\"__11 _602\"></span>lan val<span class=\"__11 _602\"></span>utor och<span class=\"__11 _602\"></span> l\u00f6ptid<span class=\"__11 _602\"></span> enligt f<span class=\"__11 _602\"></span>\u00f6ljande tabell.<span class=\"__11 _649\"> </span>Omr\u00e4kningsexponering<span class=\"__11 _649\"> </span>Skan<span class=\"__11 _604\"></span>ska<span class=\"__11 _604\"></span>s po<span class=\"__11 _604\"></span>lic<span class=\"__11 _604\"></span>y \u00e4r at<span class=\"__11 _604\"></span>t ne<span class=\"__11 _604\"></span>tto<span class=\"__11 _604\"></span>inves<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>gar i Ko<span class=\"__11 _604\"></span>mme<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>ie<span class=\"__11 _604\"></span>ll utvecklingsverksamhet ska v<span class=\"__11 _602\"></span>alutas\u00e4kras om avsikten \u00e4r<span class=\"__11 _602\"></span> att s\u00e4lja dessa tillg\u00e5ngar \u00f6ver<span class=\"__11 _602\"></span> tid. S\u00e4kringarna best\u00e5r av valutat<span class=\"__11 _602\"></span>erminskontrakt och/<span class=\"__11 _602\"></span>eller valutal\u00e5n. Positi<span class=\"__11 _602\"></span>vt verkligt v\u00e4rd<span class=\"__11 _604\"></span>e f\u00f6r va<span class=\"__11 _604\"></span>luta<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>min<span class=\"__11 _604\"></span>skon<span class=\"__11 _604\"></span>trak<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>n up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>\u00e5r til<span class=\"__11 _604\"></span>l 1 (1) Mkr o<span class=\"__11 _604\"></span>c<span class=\"__11 _604\"></span>h ne<span class=\"__11 _604\"></span>gati<span class=\"__11 _604\"></span>v<span class=\"__11 _604\"></span>t verk<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>gt v\u00e4r<span class=\"__11 _604\"></span>de up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>\u00e5r ti<span class=\"__11 _604\"></span>ll 0 (0) Mkr. Un<span class=\"__11 _604\"></span>der 2<span class=\"__11 _604\"></span>022 och 2021<span class=\"__11 _602\"></span> har inga valut<span class=\"__11 _602\"></span>al\u00e5n anv<span class=\"__11 _602\"></span>\u00e4nts f\u00f6r s\u00e4kring. Net<span class=\"__11 _604\"></span>to<span class=\"__11 _604\"></span>inves<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar i a<span class=\"__11 _604\"></span>ndr<span class=\"__11 _604\"></span>a utl<span class=\"__11 _604\"></span>\u00e4nd<span class=\"__11 _604\"></span>ska d<span class=\"__11 _604\"></span>ot<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>f\u00f6<span class=\"__11 _604\"></span>reta<span class=\"__11 _604\"></span>g ska nor<span class=\"__11 _604\"></span>ma<span class=\"__11 _604\"></span>lt inte s<span class=\"__11 _604\"></span>\u00e4k<span class=\"__11 _604\"></span>ras<span class=\"__11 _604\"></span>, om i<span class=\"__11 _604\"></span>nte an<span class=\"__11 _604\"></span>nat b<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>lu<span class=\"__11 _604\"></span>tas av s<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>yre<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>en f\u00f6r S<span class=\"__11 _604\"></span>kans<span class=\"__11 _604\"></span>ka AB<span class=\"__11 _604\"></span>. Vi<span class=\"__11 _604\"></span>d utg<span class=\"__11 _604\"></span>\u00e5ng<span class=\"__11 _604\"></span>en a<span class=\"__11 _604\"></span>v 2022 va<span class=\"__11 _604\"></span>r 0 (0) proc<span class=\"__11 _604\"></span>ent av nettoinv<span class=\"__11 _602\"></span>esteringar i utl\u00e4ndsk valut<span class=\"__11 _602\"></span>a valut<span class=\"__11 _602\"></span>as\u00e4krat. En valuta <span class=\"__11 _3e_7\"></span>kursf\u00f6r\u00e4ndring d\u00e4r kronan faller<span class=\"__11 _631\"></span>/stiger med 10<span class=\"__11 _602\"></span> pro<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>ce<span class=\"__11 _604\"></span>nt ge<span class=\"__11 _604\"></span>ntem<span class=\"__11 _604\"></span>ot \u00f6vr<span class=\"__11 _604\"></span>ig<span class=\"__11 _604\"></span>a valu<span class=\"__11 _604\"></span>tor s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>le ge e<span class=\"__11 _604\"></span>n ef<span class=\"__11 _604\"></span>fe<span class=\"__11 _604\"></span>kt i \u00f6v<span class=\"__11 _604\"></span>rig<span class=\"__11 _604\"></span>t total<span class=\"__11 _604\"></span>res<span class=\"__11 _604\"></span>ul<span class=\"__11 _604\"></span>tat p\u00e5 +/- 2,<span class=\"__11 _604\"></span>8 (3,0) mi<span class=\"__11 _604\"></span>lja<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>r kro<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span>r ef<span class=\"__11 _604\"></span>ter s<span class=\"__11 _604\"></span>kat<span class=\"__11 _604\"></span>t och h\u00e4nsyn till s\u00e4kringar<span class=\"__11 _649\"> </span><span class=\"__11 _631\"></span>.<span class=\"__11 _649\"> </span>2022-<span class=\"__11 _631\"></span>12-31<span class=\"__11 _c7_1\"> </span><span class=\"ff1_11 ls21_8 ws6d\">Koncernens k<span class=\"__11 _602\"></span>ontr<span class=\"__11 _602\"></span>akterade nett<span class=\"__11 _602\"></span>oval<span class=\"__11 _602\"></span>utafl\u00f6de<span class=\"__11 _5b_6\"> </span><span class=\"lsb_11 ws66\">S\u00e4kringar av valutafl\u00f6den<span class=\"__11 _649\"> </span></span></span>i Mkr<span class=\"__11 _649\"> </span>1)<span class=\"__11 _649\"> </span>2023<span class=\"__11 _ef_1\"> </span><span class=\"ls33_5 ws4b_3\">2024<span class=\"__11 _649\"> </span></span>2025 <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span>och senare<span class=\"__11 _5d_6\"> </span><span class=\"ls1a_10 ws2e_9\">2<span class=\"__11 _604\"></span>023<span class=\"__11 _616\"> </span><span class=\"ls33_5 ws4b_3\">2<span class=\"__11 _604\"></span>024<span class=\"__11 _649\"> </span></span></span>2025 <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span>och senare<span class=\"__11 _649\"> </span>PLN<span class=\"__11 _af\"> </span><span class=\"ws43_6\">-<span class=\"__11 _602\"></span>1 230<span class=\"__11 _657\"> </span><span class=\"ws41_6\">-5<span class=\"__11 _d6_1\"> </span><span class=\"ls0_11 ws27_10\">1 039<span class=\"__11 _5e_5\"> </span><span class=\"ws0_11\">5<span class=\"__11 _649\"> </span></span></span></span></span>EUR<span class=\"__11 _ad_1\"> </span>-853<span class=\"__11 _642\"> </span><span class=\"ls2e_6 ws45_6\">-7<span class=\"__11 _604\"></span>0<span class=\"__11 _690\"> </span>-7<span class=\"__11 _604\"></span>9<span class=\"__11 _694\"> </span><span class=\"ls17_11 ws5d\">784<span class=\"__11 _a2\"> </span><span class=\"ls35_4 ws4d_3\">19<span class=\"__11 _649\"> </span></span></span></span>CZK<span class=\"__11 _2d_7\"> </span><span class=\"ls2a_8 ws41_6\">-303<span class=\"__11 _690\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _604\"></span>4<span class=\"__11 _737\"> </span><span class=\"ls0_11 ws0_11\">303<span class=\"__11 _5e_5\"> </span>3<span class=\"__11 _649\"> </span></span></span></span>HUF<span class=\"__11 _b0\"> </span><span class=\"ls31_6 ws49_4\">-25<span class=\"__11 _657\"> </span></span>-2<span class=\"__11 _738\"> </span>15<span class=\"__11 _5a_6\"> </span><span class=\"ls0_11 ws0_11\">1<span class=\"__11 _649\"> </span></span>NOK<span class=\"__11 _b0\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _604\"></span>4<span class=\"__11 _739\"> </span></span>15<span class=\"__11 _649\"> </span>USD<span class=\"__11 _625\"> </span><span class=\"ls2a_8 ws41_6\">15<span class=\"__11 _1a_10\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _d0_1\"> </span>-14<span class=\"__11 _5a_6\"> </span><span class=\"ls0_11 ws0_11\">1<span class=\"__11 _649\"> </span></span></span></span>\u00d6vriga valutor<span class=\"__11 _2a_8\"> </span><span class=\"ls0_11 ws0_11\">2<span class=\"__11 _667\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _738\"> </span></span></span><span class=\"ws41_6\">21<span class=\"__11 _649\"> </span></span>T<span class=\"__11 _631\"></span>otalt motv<span class=\"__11 _602\"></span>\u00e4rde<span class=\"__11 _723\"> </span>-2 408<span class=\"__11 _6c_5\"> </span><span class=\"ws41_6\">-95<span class=\"__11 _642\"> </span><span class=\"ls3f_3 ws5f\">-79<span class=\"__11 _5d_6\"> </span></span></span>2 164<span class=\"__11 _700\"> </span><span class=\"ws41_6\">30<span class=\"__11 _c7_1\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _649\"> </span></span></span>1)  <span class=\"__11 _611\"></span>Fl<span class=\"__11 _604\"></span>\u00f6d<span class=\"__11 _604\"></span>en i P<span class=\"__11 _604\"></span>LN, C<span class=\"__11 _604\"></span>ZK<span class=\"__11 _604\"></span>, HU<span class=\"__11 _604\"></span>F oc<span class=\"__11 _604\"></span>h RO<span class=\"__11 _604\"></span>N av<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>r fr\u00e4<span class=\"__11 _604\"></span>ms<span class=\"__11 _604\"></span>t kos<span class=\"__11 _604\"></span>tna<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r i fa<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>gh<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>sut<span class=\"__11 _604\"></span>ve<span class=\"__11 _604\"></span>ck<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>spr<span class=\"__11 _604\"></span>oj<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>. Fl\u00f6<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n i EU<span class=\"__11 _604\"></span>R \u00e4r fr<span class=\"__11 _604\"></span>\u00e4m<span class=\"__11 _604\"></span>st h<span class=\"__11 _604\"></span>\u00e4nf\u00f6<span class=\"__11 _604\"></span>rl<span class=\"__11 _604\"></span>ig<span class=\"__11 _604\"></span>a til<span class=\"__11 _604\"></span>l bygg<span class=\"__11 _604\"></span>ver<span class=\"__11 _604\"></span>k<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>samheterna i Sv<span class=\"__11 _602\"></span>erige och Norge.<span class=\"__11 _649\"> </span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _6f_4\"> </span><span class=\"ff1_11 ls21_8 ws6d\">K<span class=\"__11 _602\"></span>oncernens k<span class=\"__11 _602\"></span>ontrakterade<span class=\"__11 _602\"></span> netto<span class=\"__11 _602\"></span>valut<span class=\"__11 _602\"></span>afl\u00f6de<span class=\"__11 _5b_6\"> </span><span class=\"lsb_11 ws66\">S\u00e4kring<span class=\"__11 _604\"></span>ar av v<span class=\"__11 _602\"></span>alutafl\u00f6den<span class=\"__11 _649\"> </span></span></span>i Mkr<span class=\"__11 _649\"> </span>1)<span class=\"__11 _649\"> </span>2022<span class=\"__11 _ef_1\"> </span><span class=\"ls1a_10 ws2e_9\">2023<span class=\"__11 _649\"> </span></span>2024<span class=\"__11 _604\"></span> <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span>och senare<span class=\"__11 _5d_6\"> </span><span class=\"ls29_8 ws40_6\">2022<span class=\"__11 _ef_1\"> </span><span class=\"ls1a_10 ws2e_9\">2023<span class=\"__11 _649\"> </span></span></span>2024<span class=\"__11 _604\"></span> <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span>och senare<span class=\"__11 _649\"> </span>PLN<span class=\"__11 _af\"> </span><span class=\"ls2e_6 ws48_4\">-1 5<span class=\"__11 _651\"></span>34<span class=\"__11 _4e_5\"> </span></span>-208<span class=\"__11 _9b_1\"> </span><span class=\"ws43_6\">1 519<span class=\"__11 _9e_1\"> </span><span class=\"ls5_11 ws48_4\">208<span class=\"__11 _649\"> </span></span></span>EUR<span class=\"__11 _738\"> </span>-84<span class=\"__11 _604\"></span>6<span class=\"__11 _690\"> </span><span class=\"ls3b_3 ws56_2\">-76<span class=\"__11 _694\"> </span></span>-3<span class=\"__11 _694\"> </span><span class=\"ls0_11 ws0_11\">812<span class=\"__11 _a2\"> </span><span class=\"ls35_4 ws4d_3\">19<span class=\"__11 _649\"> </span></span></span>CZK<span class=\"__11 _613\"> </span><span class=\"ls31_6 ws49_4\">-525<span class=\"__11 _668\"> </span><span class=\"ls2e_6 ws45_6\">-14<span class=\"__11 _604\"></span>5<span class=\"__11 _737\"> </span><span class=\"ls29_8 ws40_6\">502<span class=\"__11 _5d_6\"> </span><span class=\"ls3e_3 ws5c\">1<span class=\"__11 _604\"></span>47<span class=\"__11 _649\"> </span></span></span></span></span>HUF<span class=\"__11 _613\"> </span>-132<span class=\"__11 _740\"> </span><span class=\"ls1e_10 ws70\">98<span class=\"__11 _649\"> </span></span>RON<span class=\"__11 _659\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _f_11\"> </span><span class=\"ls2a_8 ws41_6\">-3<span class=\"__11 _681\"> </span></span></span>7<span class=\"__11 _649\"> </span>USD<span class=\"__11 _741\"> </span><span class=\"ls2a_8 ws41_6\">58<span class=\"__11 _665\"> </span><span class=\"ls2e_6 ws45_6\">-16<span class=\"__11 _742\"> </span></span>-58<span class=\"__11 _c4_1\"> </span>16<span class=\"__11 _649\"> </span></span>\u00d6vriga valutor<span class=\"__11 _13a\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _604\"></span>0<span class=\"__11 _657\"> </span></span><span class=\"ws41_6\">-2<span class=\"__11 _13b\"> </span><span class=\"ls17_11 ws5d\">26<span class=\"__11 _649\"> </span></span></span>T<span class=\"__11 _631\"></span>otalt motv<span class=\"__11 _602\"></span>\u00e4rde<span class=\"__11 _723\"> </span>-2 990<span class=\"__11 _666\"> </span><span class=\"ls5_11 ws48_4\">-<span class=\"__11 _604\"></span>447<span class=\"__11 _657\"> </span><span class=\"ls2_11 ws32_8\">-6<span class=\"__11 _9e_1\"> </span></span></span>2 906<span class=\"__11 _9e_1\"> </span><span class=\"ls0_11 ws0_11\">390<span class=\"__11 _c7_1\"> </span>0<span class=\"__11 _649\"> </span></span>1)  <span class=\"__11 _611\"></span>Fl<span class=\"__11 _604\"></span>\u00f6d<span class=\"__11 _604\"></span>en i P<span class=\"__11 _604\"></span>LN, C<span class=\"__11 _604\"></span>ZK<span class=\"__11 _604\"></span>, HU<span class=\"__11 _604\"></span>F oc<span class=\"__11 _604\"></span>h RO<span class=\"__11 _604\"></span>N av<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>r fr\u00e4<span class=\"__11 _604\"></span>ms<span class=\"__11 _604\"></span>t kos<span class=\"__11 _604\"></span>tna<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r i fa<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>gh<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>sut<span class=\"__11 _604\"></span>ve<span class=\"__11 _604\"></span>ck<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>spr<span class=\"__11 _604\"></span>oj<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>. Fl\u00f6<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n i EU<span class=\"__11 _604\"></span>R \u00e4r fr<span class=\"__11 _604\"></span>\u00e4m<span class=\"__11 _604\"></span>st h<span class=\"__11 _604\"></span>\u00e4nf\u00f6<span class=\"__11 _604\"></span>rl<span class=\"__11 _604\"></span>ig<span class=\"__11 _604\"></span>a til<span class=\"__11 _604\"></span>l bygg<span class=\"__11 _604\"></span>ver<span class=\"__11 _604\"></span>k<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>samheterna i Sv<span class=\"__11 _602\"></span>erige och Norge.<span class=\"__11 _649\"> </span>S\u00e4kring av nettoin<span class=\"__11 _602\"></span>ves<span class=\"__11 _602\"></span>teringar i utlandet<span class=\"__11 _649\"> </span>20<span class=\"__11 _604\"></span>2<span class=\"__11 _604\"></span>2-12-<span class=\"__11 _604\"></span>31<span class=\"__11 _13c\"> </span><span class=\"ls34_4 ws4a_3\">20<span class=\"__11 _604\"></span>2<span class=\"__11 _604\"></span>1<span class=\"__11 _604\"></span>-1<span class=\"__11 _604\"></span>2-<span class=\"__11 _604\"></span>31<span class=\"__11 _649\"> </span></span>V<span class=\"__11 _631\"></span>aluta<span class=\"__11 _649\"> </span>Netto inv<span class=\"__11 _602\"></span>esteringar<span class=\"__11 _13d\"> </span>S\u00e4kringar<span class=\"__11 _649\"> </span>1)<span class=\"__11 _649\"> </span>S\u00e4krad<span class=\"__11 _649\"> </span>andel, %<span class=\"__11 _649\"> </span>Netto inv<span class=\"__11 _602\"></span>esteringar<span class=\"__11 _649\"> </span>2)<span class=\"__11 _649\"> </span>Netto inv<span class=\"__11 _602\"></span>esteringar<span class=\"__11 _650\"></span>, %<span class=\"__11 _649\"> </span>2)<span class=\"__11 _649\"> </span>Netto inv<span class=\"__11 _602\"></span>esteringar<span class=\"__11 _13d\"> </span>S\u00e4kringar<span class=\"__11 _649\"> </span>1)<span class=\"__11 _649\"> </span>S\u00e4krad<span class=\"__11 _649\"> </span>andel, %<span class=\"__11 _649\"> </span>Netto inv<span class=\"__11 _602\"></span>esteringar<span class=\"__11 _649\"> </span>2)<span class=\"__11 _649\"> </span>Netto inv<span class=\"__11 _602\"></span>esteringar<span class=\"__11 _650\"></span>, %<span class=\"__11 _649\"> </span>2)<span class=\"__11 _649\"> </span>CZK<span class=\"__11 _13e\"> </span><span class=\"ls30_6 ws4f_3\">3 278<span class=\"__11 _13f\"> </span>3 278<span class=\"__11 _1f_9\"> </span><span class=\"ls0_11 ws0_11\">6<span class=\"__11 _5a_6\"> </span><span class=\"ls2a_8 ws43_6\">2 688<span class=\"__11 _d4_1\"> </span>2 688<span class=\"__11 _711\"> </span></span>6<span class=\"__11 _649\"> </span></span></span>DKK<span class=\"__11 _743\"> </span>958<span class=\"__11 _744\"> </span>958<span class=\"__11 _1f_9\"> </span><span class=\"ls0_11 ws0_11\">2<span class=\"__11 _698\"> </span></span><span class=\"ws43_6\">1 501<span class=\"__11 _745\"> </span>1 501<span class=\"__11 _1f_9\"> </span><span class=\"ls0_11 ws0_11\">3<span class=\"__11 _649\"> </span></span></span>EUR<span class=\"__11 _13e\"> </span><span class=\"ws43_6\">4 521<span class=\"__11 _724\"> </span><span class=\"ls5_11 ws48_4\">-20<span class=\"__11 _711\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _ed_1\"> </span></span></span>4 501<span class=\"__11 _711\"> </span><span class=\"ls0_11 ws0_11\">8<span class=\"__11 _5a_6\"> </span></span>4 05<span class=\"__11 _602\"></span>9<span class=\"__11 _d4_1\"> </span>4 059<span class=\"__11 _711\"> </span><span class=\"ls0_11 ws0_11\">9<span class=\"__11 _649\"> </span></span></span>GBP<span class=\"__11 _746\"> </span><span class=\"ws43_6\">1 714<span class=\"__11 _724\"> </span></span>-90<span class=\"__11 _1f_9\"> </span><span class=\"ls0_11 ws0_11\">5<span class=\"__11 _ed_1\"> </span><span class=\"ls35_4 ws1b_11\">1<span class=\"__11 _604\"></span> 624<span class=\"__11 _713\"> </span></span>3<span class=\"__11 _ed_1\"> </span></span><span class=\"ws43_6\">1 883<span class=\"__11 _724\"> </span></span>-85<span class=\"__11 _1f_9\"> </span><span class=\"ls0_11 ws0_11\">5<span class=\"__11 _ed_1\"> </span><span class=\"ls1e_10 ws34_8\">1 798<span class=\"__11 _1f_9\"> </span></span>4<span class=\"__11 _649\"> </span></span>NOK<span class=\"__11 _747\"> </span><span class=\"ws43_6\">5 685<span class=\"__11 _d4_1\"> </span>5 685<span class=\"__11 _712\"> </span></span>10<span class=\"__11 _4f_6\"> </span><span class=\"ls30_6 ws4f_3\">5<span class=\"__11 _604\"></span> 272<span class=\"__11 _13f\"> </span>5 272<span class=\"__11 _717\"> </span></span>12<span class=\"__11 _649\"> </span>PLN<span class=\"__11 _743\"> </span>438<span class=\"__11 _748\"> </span>438<span class=\"__11 _10f_1\"> </span><span class=\"ls0_11 ws0_11\">1<span class=\"__11 _723\"> </span><span class=\"ls30_6 ws47_6\">27<span class=\"__11 _604\"></span>7<span class=\"__11 _697\"> </span>277<span class=\"__11 _10f_1\"> </span></span>1<span class=\"__11 _649\"> </span></span>USD<span class=\"__11 _749\"> </span><span class=\"ls2a_8 ws43_6\">11 949<span class=\"__11 _750\"> </span>11 949<span class=\"__11 _11b\"> </span><span class=\"ls9_11 ws26_10\">22<span class=\"__11 _657\"> </span></span>14 209<span class=\"__11 _656\"> </span>14 209<span class=\"__11 _712\"> </span><span class=\"ws41_6\">31<span class=\"__11 _649\"> </span></span></span>\u00d6vriga utl\u00e4ndska<span class=\"__11 _751\"> </span><span class=\"ls3e_3 ws5c\">-47<span class=\"__11 _752\"> </span>-47<span class=\"__11 _1f_9\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _14a\"> </span><span class=\"ls2_11 ws32_8\">-6<span class=\"__11 _14b\"> </span>-6<span class=\"__11 _711\"> </span></span>0<span class=\"__11 _649\"> </span></span></span>Summa utl\u00e4ndska valut<span class=\"__11 _602\"></span>or<span class=\"__11 _679\"> </span><span class=\"ws34_8\">2<span class=\"__11 _602\"></span>8 497<span class=\"__11 _14c\"> </span><span class=\"ws41_6\">-109<span class=\"__11 _714\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _c4_1\"> </span></span></span>28 388<span class=\"__11 _11b\"> </span><span class=\"ls6_11 ws3d_7\">52<span class=\"__11 _663\"> </span></span>29 884<span class=\"__11 _724\"> </span><span class=\"ws41_6\">-85<span class=\"__11 _711\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _c4_1\"> </span></span></span>29 799<span class=\"__11 _14d\"> </span><span class=\"ws41_6\">65<span class=\"__11 _649\"> </span></span></span>SEK och elimineringar<span class=\"__11 _14e\"> </span><span class=\"ls17_11 ws36_8\">26 7<span class=\"__11 _604\"></span>23<span class=\"__11 _11b\"> </span><span class=\"ls2_11 ws32_8\">48<span class=\"__11 _14f\"> </span></span></span>15 883<span class=\"__11 _14d\"> </span><span class=\"ls2b_8 ws44_6\">35<span class=\"__11 _649\"> </span></span>Summa<span class=\"__11 _8e_2\"> </span><span class=\"ws34_8\">55 111<span class=\"__11 _693\"> </span></span>100<span class=\"__11 _753\"> </span><span class=\"ws34_8\">45 682<span class=\"__11 _681\"> </span></span>100<span class=\"__11 _649\"> </span>1) S\u00e4kra<span class=\"__11 _602\"></span>t belopp f<span class=\"__11 _602\"></span>\u00f6re av<span class=\"__11 _602\"></span>drag f\u00f6r<span class=\"__11 _602\"></span> ska<span class=\"__11 _602\"></span>ttedel.<span class=\"__11 _649\"> </span>2)<span class=\"__11 _602\"></span> Efter a<span class=\"__11 _602\"></span>vdrag f<span class=\"__11 _602\"></span>\u00f6r s\u00e4krad<span class=\"__11 _602\"></span> andel.<span class=\"__11 _649\"> </span>S\u00e4<span class=\"__11 _604\"></span>kri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>sre<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g till<span class=\"__11 _604\"></span>\u00e4m<span class=\"__11 _604\"></span>pa<span class=\"__11 _604\"></span>s i de fa<span class=\"__11 _604\"></span>ll s\u00e4<span class=\"__11 _604\"></span>kr<span class=\"__11 _604\"></span>ing a<span class=\"__11 _604\"></span>v net<span class=\"__11 _604\"></span>to<span class=\"__11 _604\"></span>-<span class=\"__11 _649\"> </span>investeringar i<span class=\"__11 _602\"></span> utlandet sker<span class=\"__11 _631\"></span>. S\u00e4kringarna uppfyller kraven p\u00e5 ef<span class=\"__11 _604\"></span>fe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tivi<span class=\"__11 _604\"></span>tet vi<span class=\"__11 _604\"></span>lket i<span class=\"__11 _604\"></span>nne<span class=\"__11 _604\"></span>b\u00e4<span class=\"__11 _604\"></span>r at<span class=\"__11 _604\"></span>t vin<span class=\"__11 _604\"></span>ste<span class=\"__11 _604\"></span>r oc<span class=\"__11 _604\"></span>h f\u00f6r<span class=\"__11 _604\"></span>lu<span class=\"__11 _604\"></span>ste<span class=\"__11 _604\"></span>r p\u00e5 s\u00e4kringarna redovisas i \u00f6vrigt<span class=\"__11 _602\"></span> totalresulta<span class=\"__11 _602\"></span>t tills den s\u00e4k<span class=\"__11 _631\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>rade tra<span class=\"__11 _602\"></span>nsaktionen intr\u00e4<span class=\"__11 _602\"></span>ffar d\u00e5 acku<span class=\"__11 _602\"></span>mulerade v<span class=\"__11 _602\"></span>\u00e4rdef\u00f6r<span class=\"__11 _631\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>\u00e4ndringar \u00f6verf\u00f6rs till r<span class=\"__11 _602\"></span>esultatr\u00e4kningen. Eff<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>tiv<span class=\"__11 _604\"></span>itete<span class=\"__11 _604\"></span>n av s<span class=\"__11 _604\"></span>\u00e4kr<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>gen u<span class=\"__11 _604\"></span>tv\u00e4<span class=\"__11 _604\"></span>rd<span class=\"__11 _604\"></span>era<span class=\"__11 _604\"></span>s l\u00f6<span class=\"__11 _604\"></span>pa<span class=\"__11 _604\"></span>nde f<span class=\"__11 _604\"></span>\u00f6r at<span class=\"__11 _604\"></span>t s\u00e4kerst\u00e4lla att f\u00f6rh\u00e5llandet uppfyller kravet. Ineffektivitet kan uppst\u00e5<span class=\"__11 _602\"></span> vid f\u00f6r\u00e4ndring i<span class=\"__11 _602\"></span> netto <span class=\"__11 _3e_7\"></span>investering samt om<span class=\"__11 _602\"></span>  <span class=\"__11 _3e_7\"></span>kreditrisken h\u00e4nf\u00f6rlig till<span class=\"__11 _602\"></span> derivatmotparten f\u00f6r\u00e4ndras.<span class=\"__11 _649\"> </span>Info<span class=\"__11 _604\"></span>rm<span class=\"__11 _604\"></span>atio<span class=\"__11 _604\"></span>n om d<span class=\"__11 _604\"></span>e f\u00f6r<span class=\"__11 _604\"></span>\u00e4nd<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>r so<span class=\"__11 _604\"></span>m red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sat<span class=\"__11 _604\"></span>s i kon<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>r<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>nens resultatr\u00e4kning och \u00f6<span class=\"__11 _602\"></span>vrigt tot<span class=\"__11 _602\"></span>alresultat under perio<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>den \u00e5t<span class=\"__11 _602\"></span>erfinns i t<span class=\"__11 _602\"></span>abell \u201dFinansiel<span class=\"__11 _602\"></span>la instrumen<span class=\"__11 _602\"></span>ts p\u00e5ver<span class=\"__11 _602\"></span>kan<span class=\"__11 _602\"></span> p\u00e5 koncernens resultatr\u00e4kning, \u00f6<span class=\"__11 _602\"></span>vrigt tot<span class=\"__11 _602\"></span>alresultat och eget kapit<span class=\"__11 _604\"></span>al<span class=\"__11 _604\"></span>\u201d i not 26<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Se \u00e4<span class=\"__11 _604\"></span>ven no<span class=\"__11 _604\"></span>t 34<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>De finansiella instrumen<span class=\"__11 _602\"></span>tens bety<span class=\"__11 _602\"></span>delse f\u00f6r<span class=\"__11 _602\"></span> koncernens<span class=\"__11 _602\"></span> <span class=\"ls0_11 ws0_11\"> </span>finansiella st\u00e4llning och resultat<span class=\"__11 _649\"> </span>Finansiella instrument i<span class=\"__11 _602\"></span> rapporten \u00f6ver finansiell st\u00e4llning<span class=\"__11 _649\"> </span>Efte<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>f\u00f6l<span class=\"__11 _604\"></span>jan<span class=\"__11 _604\"></span>de ta<span class=\"__11 _604\"></span>be<span class=\"__11 _604\"></span>ll vi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>r re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>t v\u00e4rd<span class=\"__11 _604\"></span>e oc<span class=\"__11 _604\"></span>h verk<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>gt v\u00e4rd<span class=\"__11 _604\"></span>e f\u00f6r f<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>ans<span class=\"__11 _604\"></span>ie<span class=\"__11 _604\"></span>lla i<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>tru<span class=\"__11 _604\"></span>men<span class=\"__11 _604\"></span>t pe<span class=\"__11 _604\"></span>r kateg<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>i, sa<span class=\"__11 _604\"></span>mt en avs<span class=\"__11 _604\"></span>t\u00e4m<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g mot to<span class=\"__11 _604\"></span>tala t<span class=\"__11 _604\"></span>ill<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>nga<span class=\"__11 _604\"></span>r oc<span class=\"__11 _604\"></span>h sk<span class=\"__11 _604\"></span>uld<span class=\"__11 _604\"></span>er i r<span class=\"__11 _604\"></span>app<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>n \u00f6ver finansiell st\u00e4llning. Se \u00e4<span class=\"__11 _604\"></span>ven no<span class=\"__11 _604\"></span>t 21, n<span class=\"__11 _604\"></span>ot 24, not 27 o<span class=\"__11 _604\"></span>ch n<span class=\"__11 _604\"></span>ot 30<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>erkligt v\u00e4rde avseende s\u00e4kringar av t<span class=\"__11 _602\"></span>ransaktionsexpo<span class=\"__11 _604\"></span>-<span class=\"__11 _649\"> </span>nering redovisas under avtalstillg\u00e5ngar/<span class=\"__11 _631\"></span>av<span class=\"__11 _604\"></span>talsskulder alternativt under \u00d6vriga r\u00f6relsefordringar<span class=\"__11 _602\"></span>/skulder<span class=\"__11 _631\"></span>.<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>erkliga v<span class=\"__11 _602\"></span>\u00e4rden<span class=\"__11 _649\"> </span>Vid f<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>ts<span class=\"__11 _604\"></span>t\u00e4ll<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de av ve<span class=\"__11 _604\"></span>rk<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t v\u00e4rd<span class=\"__11 _604\"></span>e fin<span class=\"__11 _604\"></span>ns t<span class=\"__11 _604\"></span>re ol<span class=\"__11 _604\"></span>ika niv\u00e5<span class=\"__11 _604\"></span>er. I den f<span class=\"__11 _604\"></span>\u00f6r<span class=\"__11 _604\"></span>sta n<span class=\"__11 _604\"></span>iv\u00e5n a<span class=\"__11 _604\"></span>nv\u00e4nd<span class=\"__11 _604\"></span>s de<span class=\"__11 _604\"></span>n of<span class=\"__11 _604\"></span>fic<span class=\"__11 _604\"></span>ie<span class=\"__11 _604\"></span>lla p<span class=\"__11 _604\"></span>ri<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>oter<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>en p\u00e5 e<span class=\"__11 _604\"></span>n ak<span class=\"__11 _604\"></span>tiv m<span class=\"__11 _604\"></span>ark<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>d. I d<span class=\"__11 _604\"></span>en a<span class=\"__11 _604\"></span>ndr<span class=\"__11 _604\"></span>a niv\u00e5<span class=\"__11 _604\"></span>n, s<span class=\"__11 _604\"></span>om anv\u00e4<span class=\"__11 _604\"></span>nds d<span class=\"__11 _604\"></span>\u00e5 prisnotering p\u00e5 aktiv marknad saknas, ber\u00e4knas verkligt v\u00e4rde med om<span class=\"__11 _602\"></span>v\u00e4rdering till<span class=\"__11 _602\"></span> obser<span class=\"__11 _604\"></span>verbara valut<span class=\"__11 _602\"></span>akurser sam<span class=\"__11 _604\"></span>t me<span class=\"__11 _604\"></span>d dis<span class=\"__11 _604\"></span>konte<span class=\"__11 _604\"></span>ri<span class=\"__11 _604\"></span>ng av f<span class=\"__11 _604\"></span>ramt<span class=\"__11 _604\"></span>ida ka<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>afl<span class=\"__11 _604\"></span>\u00f6d<span class=\"__11 _604\"></span>en b<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>era<span class=\"__11 _604\"></span>d p\u00e5 observerbara marknadsr\u00e4n<span class=\"__11 _602\"></span>tor f<span class=\"__11 _602\"></span>\u00f6r respektive<span class=\"__11 _602\"></span> l\u00f6ptid oc<span class=\"__11 _604\"></span>h valu<span class=\"__11 _604\"></span>ta. I d<span class=\"__11 _604\"></span>en tr<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>je ni<span class=\"__11 _604\"></span>v\u00e5n anv\u00e4<span class=\"__11 _604\"></span>nds v\u00e4<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>ntl<span class=\"__11 _604\"></span>iga i<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>g av ind<span class=\"__11 _604\"></span>ata s<span class=\"__11 _604\"></span>om in<span class=\"__11 _604\"></span>te \u00e4r ob<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>ver<span class=\"__11 _604\"></span>ba<span class=\"__11 _604\"></span>ra p\u00e5 m<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>kna<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n.<span class=\"__11 _649\"> </span>Samtliga verkliga v<span class=\"__11 _602\"></span>\u00e4rden i efterf\u00f6ljande tabell har ber\u00e4k<span class=\"__11 _631\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>nat<span class=\"__11 _604\"></span>s en<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t niv\u00e5 t<span class=\"__11 _604\"></span>v\u00e5, f<span class=\"__11 _604\"></span>\u00f6ru<span class=\"__11 _604\"></span>tom a<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>ier o<span class=\"__11 _604\"></span>ch a<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>ela<span class=\"__11 _604\"></span>r sa<span class=\"__11 _604\"></span>mt en del av<span class=\"__11 _602\"></span> skulderna f\u00f6r<span class=\"__11 _602\"></span> till\u00e4ggsk\u00f6peskilli<span class=\"__11 _602\"></span>ngarna som v<span class=\"__11 _602\"></span>\u00e4rde<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>ras t<span class=\"__11 _604\"></span>ill ve<span class=\"__11 _604\"></span>rkl<span class=\"__11 _604\"></span>igt v<span class=\"__11 _604\"></span>\u00e4rd<span class=\"__11 _604\"></span>e enl<span class=\"__11 _604\"></span>igt n<span class=\"__11 _604\"></span>iv\u00e5 tr<span class=\"__11 _604\"></span>e. De<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>suto<span class=\"__11 _604\"></span>m ha<span class=\"__11 _604\"></span>r verk<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>ligt v\u00e4rde<span class=\"__11 _602\"></span> f\u00f6r del av<span class=\"__11 _602\"></span> tillg\u00e5ngarna avseende obligationer be<span class=\"__11 _604\"></span>r\u00e4k<span class=\"__11 _604\"></span>nat<span class=\"__11 _604\"></span>s en<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t niv\u00e5 e<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>. V<span class=\"__11 _604\"></span>id be<span class=\"__11 _604\"></span>r\u00e4<span class=\"__11 _604\"></span>kni<span class=\"__11 _604\"></span>ng av ve<span class=\"__11 _604\"></span>rk<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t v\u00e4rd<span class=\"__11 _604\"></span>e i l\u00e5ne-port<span class=\"__11 _604\"></span>f\u00f6ljen beaktas<span class=\"__11 _602\"></span> aktuella marknadsr\u00e4nt<span class=\"__11 _602\"></span>or som<span class=\"__11 _602\"></span> inkluderar de<span class=\"__11 _602\"></span>t kreditr<span class=\"__11 _602\"></span>iskp\u00e5slag Skansk<span class=\"__11 _602\"></span>a uppsk<span class=\"__11 _602\"></span>attas erl\u00e4gga f\u00f6r<span class=\"__11 _602\"></span> uppl\u00e5ning.<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>\u00e4rdering<span class=\"__11 _602\"></span> av finansiel<span class=\"__11 _602\"></span>la instrumen<span class=\"__11 _602\"></span>t med op<span class=\"__11 _602\"></span>tionsinslag<span class=\"__11 _602\"></span> ber\u00e4knas enligt<span class=\"__11 _602\"></span> Black<span class=\"__11 _602\"></span>-Scholes modell. Skansk<span class=\"__11 _602\"></span>a hade<span class=\"__11 _602\"></span> per 31<span class=\"__11 _602\"></span> december 2022<span class=\"__11 _602\"></span> inga i<span class=\"__11 _602\"></span>nstrument<span class=\"__11 _602\"></span> med opti<span class=\"__11 _602\"></span>onsinslag.<span class=\"__11 _649\"> </span>F\u00f6r fi<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>nsi<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>la in<span class=\"__11 _604\"></span>str<span class=\"__11 _604\"></span>um<span class=\"__11 _604\"></span>ent s<span class=\"__11 _604\"></span>om re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as ti<span class=\"__11 _604\"></span>ll up<span class=\"__11 _604\"></span>pl<span class=\"__11 _604\"></span>up<span class=\"__11 _604\"></span>et anskaffningsv\u00e4rde;<span class=\"__11 _602\"></span> kassa och bank, kundfordringar<span class=\"__11 _631\"></span>, \u00f6vriga r\u00f6relsefordringar<span class=\"__11 _631\"></span>, leverant\u00f6rsskulder och \u00f6vriga r\u00f6relseskulder bed\u00f6ms det<span class=\"__11 _602\"></span> verkliga<span class=\"__11 _602\"></span> v\u00e4rde<span class=\"__11 _602\"></span>t \u00f6v<span class=\"__11 _602\"></span>erens<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>st\u00e4<span class=\"__11 _604\"></span>mma m<span class=\"__11 _604\"></span>ed d<span class=\"__11 _604\"></span>et re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>e v\u00e4rd<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Tillg\u00e5ngar<span class=\"__11 _649\"> </span>2022-<span class=\"__11 _631\"></span>12-31<span class=\"__11 _754\"> </span>V<span class=\"__11 _602\"></span>\u00e4rderingsniv<span class=\"__11 _602\"></span>\u00e5<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>\u00e4rderade till<span class=\"__11 _602\"></span> verkligt v<span class=\"__11 _602\"></span>\u00e4rde \u00f6ver<span class=\"__11 _602\"></span> resultatr<span class=\"__11 _602\"></span>\u00e4kningen<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>\u00e4rderade till<span class=\"__11 _602\"></span> verkligt v<span class=\"__11 _602\"></span>\u00e4rde \u00f6ver<span class=\"__11 _602\"></span> \u00f6vrigt to<span class=\"__11 _602\"></span>talresult<span class=\"__11 _602\"></span>at<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>\u00e4rderade<span class=\"__11 _602\"></span> till upplupet anskaffnings<span class=\"__11 _602\"></span>v\u00e4rde<span class=\"__11 _649\"> </span>Summa <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span>redovis<span class=\"__11 _602\"></span>at v\u00e4rde<span class=\"__11 _649\"> </span>Summa <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span>verkligt v<span class=\"__11 _602\"></span>\u00e4rde<span class=\"__11 _649\"> </span>Finansiella instrumen<span class=\"__11 _602\"></span>t<span class=\"__11 _649\"> </span>R\u00e4nt<span class=\"__11 _602\"></span>eb\u00e4rande tillg\u00e5ngar och derivat<span class=\"__11 _649\"> </span>Finansiella tillg\u00e5ngar<span class=\"__11 _649\"> </span>1)<span class=\"__11 _649\"> </span>1, 2<span class=\"__11 _10f_1\"> </span><span class=\"ws41_6\">100<span class=\"__11 _755\"> </span></span>15 482<span class=\"__11 _693\"> </span>15 582<span class=\"__11 _681\"> </span>15 606<span class=\"__11 _649\"> </span>Kassa och bank<span class=\"__11 _756\"> </span><span class=\"ls0_11 ws0_11\">\u2013<span class=\"__11 _757\"> </span></span>10 014<span class=\"__11 _693\"> </span>10 014<span class=\"__11 _723\"> </span>10 014<span class=\"__11 _649\"> </span>100<span class=\"__11 _630\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _658\"> </span></span><span class=\"ws34_8\">25 49<span class=\"__11 _602\"></span>6<span class=\"__11 _658\"> </span><span class=\"ls49_1 ws3e_7\">25<span class=\"__11 _604\"></span> 596<span class=\"__11 _658\"> </span><span class=\"ls23_8 ws2b_10\">25 620<span class=\"__11 _649\"> </span></span></span></span>K<span class=\"__11 _602\"></span>undfordringar<span class=\"__11 _649\"> </span>2)<span class=\"__11 _649\"> </span>15 172<span class=\"__11 _693\"> </span>15 172<span class=\"__11 _658\"> </span>15 304<span class=\"__11 _649\"> </span>\u00d6vriga r\u00f6relse<span class=\"__11 _602\"></span>fordringar<span class=\"__11 _602\"></span> inklusive aktier och andelar<span class=\"__11 _649\"> </span>Aktier och andelar<span class=\"__11 _649\"> </span>3)<span class=\"__11 _649\"> </span>3<span class=\"__11 _758\"> </span><span class=\"ls2a_8 ws41_6\">38<span class=\"__11 _758\"> </span>38<span class=\"__11 _11a\"> </span>38<span class=\"__11 _649\"> </span></span>\u00d6vriga r\u00f6rels<span class=\"__11 _602\"></span>efor<span class=\"__11 _602\"></span>dringar<span class=\"__11 _649\"> </span>2),4) \u2013<span class=\"__11 _759\"> </span><span class=\"ls40_3 ws60\">452<span class=\"__11 _713\"> </span>452<span class=\"__11 _10f_1\"> </span>452<span class=\"__11 _649\"> </span></span>0<span class=\"__11 _11a\"> </span><span class=\"ls2a_8 ws41_6\">38<span class=\"__11 _1f_9\"> </span><span class=\"ls6_11 ws3d_7\">452<span class=\"__11 _711\"> </span></span>490<span class=\"__11 _1f_9\"> </span>490<span class=\"__11 _649\"> </span></span>Summa finansiella instrument<span class=\"__11 _760\"> </span><span class=\"ws41_6\">100<span class=\"__11 _11a\"> </span>38<span class=\"__11 _ce_1\"> </span></span>41 120<span class=\"__11 _ce_1\"> </span>41 258<span class=\"__11 _761\"> </span>41 034<span class=\"__11 _649\"> </span>Tillg\u00e5ngar<span class=\"__11 _649\"> </span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _762\"> </span>V<span class=\"__11 _602\"></span>\u00e4rderingsniv<span class=\"__11 _602\"></span>\u00e5<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>\u00e4rderade till<span class=\"__11 _602\"></span> verkligt v<span class=\"__11 _602\"></span>\u00e4rde \u00f6ver<span class=\"__11 _602\"></span> resultatr<span class=\"__11 _602\"></span>\u00e4kningen<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>\u00e4rderade till<span class=\"__11 _602\"></span> verkligt v<span class=\"__11 _602\"></span>\u00e4rde \u00f6ver<span class=\"__11 _602\"></span> \u00f6vrigt to<span class=\"__11 _602\"></span>talresult<span class=\"__11 _602\"></span>at<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>\u00e4rderade<span class=\"__11 _602\"></span> till upplupet anskaffnings<span class=\"__11 _602\"></span>v\u00e4rde<span class=\"__11 _649\"> </span>Summa <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span>redovis<span class=\"__11 _602\"></span>at v\u00e4rde<span class=\"__11 _649\"> </span>Summa <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span>verkligt v<span class=\"__11 _602\"></span>\u00e4rde<span class=\"__11 _649\"> </span>Finansiella instrumen<span class=\"__11 _602\"></span>t<span class=\"__11 _649\"> </span>R\u00e4nt<span class=\"__11 _602\"></span>eb\u00e4rande tillg\u00e5ngar och derivat<span class=\"__11 _649\"> </span>Finansiella tillg\u00e5ngar<span class=\"__11 _649\"> </span>1)<span class=\"__11 _649\"> </span>1, 2<span class=\"__11 _11a\"> </span><span class=\"ws41_6\">63<span class=\"__11 _15a\"> </span><span class=\"ls3e_3 ws6_11\">20 447<span class=\"__11 _681\"> </span></span></span>20 510<span class=\"__11 _658\"> </span>20 553<span class=\"__11 _649\"> </span>Kassa och bank<span class=\"__11 _756\"> </span><span class=\"ls0_11 ws0_11\">\u2013<span class=\"__11 _15b\"> </span></span>10 947<span class=\"__11 _681\"> </span>10 947<span class=\"__11 _693\"> </span>10 947<span class=\"__11 _649\"> </span>63<span class=\"__11 _630\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _681\"> </span></span><span class=\"ws34_8\">31 394<span class=\"__11 _ce_1\"> </span>31 457<span class=\"__11 _658\"> </span>31 500<span class=\"__11 _649\"> </span></span>K<span class=\"__11 _602\"></span>undfordringar<span class=\"__11 _649\"> </span>2)<span class=\"__11 _649\"> </span>14 863<span class=\"__11 _658\"> </span>14 863<span class=\"__11 _681\"> </span>14 978<span class=\"__11 _649\"> </span>\u00d6vriga r\u00f6relse<span class=\"__11 _602\"></span>fordringar<span class=\"__11 _602\"></span> inklusive aktier och andelar<span class=\"__11 _649\"> </span>Aktier och andelar<span class=\"__11 _649\"> </span>3)<span class=\"__11 _649\"> </span>3<span class=\"__11 _15c\"> </span><span class=\"ls9_11 ws26_10\">37<span class=\"__11 _15c\"> </span>37<span class=\"__11 _735\"> </span>37<span class=\"__11 _649\"> </span></span>\u00d6vriga r\u00f6rels<span class=\"__11 _602\"></span>efor<span class=\"__11 _602\"></span>dringar<span class=\"__11 _649\"> </span>2),4) \u2013<span class=\"__11 _d2_1\"> </span><span class=\"ls5_11 ws48_4\">206<span class=\"__11 _713\"> </span>206<span class=\"__11 _1f_9\"> </span>206<span class=\"__11 _649\"> </span></span>0<span class=\"__11 _11a\"> </span><span class=\"ls1c_10 ws2f_9\">37<span class=\"__11 _1f_9\"> </span><span class=\"ls5_11 ws48_4\">206<span class=\"__11 _713\"> </span><span class=\"ls33_5 ws4b_3\">243<span class=\"__11 _713\"> </span>243<span class=\"__11 _649\"> </span></span></span></span>Summa finansiella instrument<span class=\"__11 _15d\"> </span><span class=\"ws41_6\">63<span class=\"__11 _11a\"> </span><span class=\"ls1c_10 ws2f_9\">37<span class=\"__11 _b6_1\"> </span></span></span>46 463<span class=\"__11 _761\"> </span>46 563<span class=\"__11 _b6_1\"> </span><span class=\"ls18_10 ws27_10\">4<span class=\"__11 _604\"></span>6 722<span class=\"__11 _649\"> </span></span>1)  <span class=\"__11 _611\"></span>Re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>at v\u00e4r<span class=\"__11 _604\"></span>de f<span class=\"__11 _604\"></span>\u00f6r f<span class=\"__11 _604\"></span>ina<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>ie<span class=\"__11 _604\"></span>lla t<span class=\"__11 _604\"></span>ill<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar ex<span class=\"__11 _604\"></span>kl<span class=\"__11 _604\"></span>usi<span class=\"__11 _604\"></span>ve ak<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>er o<span class=\"__11 _604\"></span>ch a<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>ar tot<span class=\"__11 _604\"></span>alt 1<span class=\"__11 _604\"></span>5 58<span class=\"__11 _604\"></span>2 (20 510) Mk<span class=\"__11 _604\"></span>r fr<span class=\"__11 _604\"></span>amg<span class=\"__11 _604\"></span>\u00e5r a<span class=\"__11 _604\"></span>v not 2<span class=\"__11 _604\"></span>1<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>2) <span class=\"__11 _611\"></span> Se n<span class=\"__11 _604\"></span>ot 24.<span class=\"__11 _649\"> </span>3)<span class=\"__11 _602\"></span> <span class=\"__11 _611\"></span> Aktier och andelar<span class=\"__11 _602\"></span> redovisas i<span class=\"__11 _602\"></span> koncernens<span class=\"__11 _602\"></span> rapport \u00f6v<span class=\"__11 _602\"></span>er finansiell<span class=\"__11 _602\"></span> st\u00e4lln<span class=\"__11 _602\"></span>ing bland<span class=\"__11 _602\"></span> finansiella t<span class=\"__11 _602\"></span>illg\u00e5ngar<span class=\"__11 _631\"></span>, se vidare n<span class=\"__11 _602\"></span>ot 21.<span class=\"__11 _649\"> </span>4)<span class=\"__11 _602\"></span> <span class=\"__11 _611\"></span>  <span class=\"__11 _611\"></span>I koncernens<span class=\"__11 _602\"></span> rapport \u00f6v<span class=\"__11 _602\"></span>er finansiell<span class=\"__11 _602\"></span> st\u00e4llning<span class=\"__11 _602\"></span> finns \u00f6<span class=\"__11 _602\"></span>vriga r<span class=\"__11 _602\"></span>\u00f6relsefordringar<span class=\"__11 _602\"></span> uppg\u00e5ende til<span class=\"__11 _602\"></span>l 27<span class=\"__11 _602\"></span> 726<span class=\"__11 _602\"></span> (25<span class=\"__11 _602\"></span> 212)<span class=\"__11 _602\"></span> Mkr<span class=\"__11 _602\"></span>. Se<span class=\"__11 _602\"></span> not 2<span class=\"__11 _602\"></span>4. A<span class=\"__11 _602\"></span>v beloppet<span class=\"__11 _602\"></span> utg\u00f6r k<span class=\"__11 _602\"></span>undfordringar<span class=\"__11 _602\"></span> 15 1<span class=\"__11 _602\"></span>72 (<span class=\"__11 _602\"></span>14<span class=\"__11 _602\"></span> 863) Mkr<span class=\"__11 _631\"></span>. Dessa redovisas som<span class=\"__11 _602\"></span> finansiella<span class=\"__11 _602\"></span> instrument. R<span class=\"__11 _602\"></span>esterande belopp<span class=\"__11 _602\"></span> utg\u00f6r<span class=\"__11 _602\"></span> 12 554 (<span class=\"__11 _602\"></span>10 34<span class=\"__11 _602\"></span>9<span class=\"__11 _602\"></span>) Mkr<span class=\"__11 _602\"></span> och f\u00f6rdelas<span class=\"__11 _602\"></span> med 452 (<span class=\"__11 _602\"></span>206<span class=\"__11 _631\"></span>) Mkr p\u00e5 finansiella<span class=\"__11 _602\"></span> instrument<span class=\"__11 _602\"></span> och 12 1<span class=\"__11 _602\"></span>02<span class=\"__11 _602\"></span> (10<span class=\"__11 _602\"></span> 143<span class=\"__11 _602\"></span>) Mkr<span class=\"__11 _602\"></span> p\u00e5 icke<span class=\"__11 _602\"></span> finansiella<span class=\"__11 _602\"></span> instrument. I<span class=\"__11 _602\"></span> beloppet som r<span class=\"__11 _602\"></span>edovisas som<span class=\"__11 _602\"></span> finansiella i<span class=\"__11 _602\"></span>nstrument in<span class=\"__11 _602\"></span>g\u00e5r upplupna<span class=\"__11 _602\"></span> r\u00e4ntein<span class=\"__11 _602\"></span>t\u00e4kter<span class=\"__11 _631\"></span>, depositioner et<span class=\"__11 _602\"></span>c. Som ick<span class=\"__11 _602\"></span>e finansiella<span class=\"__11 _602\"></span> instrument<span class=\"__11 _602\"></span> redovisas<span class=\"__11 _602\"></span> exem<span class=\"__11 _602\"></span>pelvis int<span class=\"__11 _602\"></span>erimsposter som<span class=\"__11 _602\"></span> ej ut<span class=\"__11 _602\"></span>g\u00f6r upplupna r\u00e4n<span class=\"__11 _602\"></span>tor<span class=\"__11 _631\"></span>, momsfordringar<span class=\"__11 _631\"></span>, fordringar<span class=\"__11 _602\"></span> r\u00f6rande pensioner<span class=\"__11 _602\"></span> och andra<span class=\"__11 _602\"></span> personalrelaterade<span class=\"__11 _602\"></span> fordringar<span class=\"__11 _649\"> </span><span class=\"__11 _631\"></span>.<span class=\"__11 _649\"> </span>A<span class=\"__11 _602\"></span>vst\u00e4mning mo<span class=\"__11 _602\"></span>t rapport \u00f6v<span class=\"__11 _602\"></span>er finansiell st<span class=\"__11 _602\"></span>\u00e4llning<span class=\"__11 _708\"> </span><span class=\"ws41_6\">2022-12-31<span class=\"__11 _15e\"> </span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _649\"> </span></span>Tillg\u00e5ngar<span class=\"__11 _649\"> </span>Finansiella instrumen<span class=\"__11 _602\"></span>t enligt kat<span class=\"__11 _602\"></span>egorierna i IFRS 9<span class=\"__11 _a4\"> </span>41 2<span class=\"__11 _602\"></span>58<span class=\"__11 _676\"> </span>46 563<span class=\"__11 _649\"> </span>\u00d6vriga tillg\u00e5ngar<span class=\"__11 _649\"> </span>F\u00f6rvaltni<span class=\"__11 _604\"></span>ngsfa<span class=\"__11 _604\"></span>stigh<span class=\"__11 _604\"></span>eter<span class=\"__11 _15f\"> </span><span class=\"ls40_3 ws3_11\">3 758<span class=\"__11 _649\"> </span></span>Materiella och immateriella tillg\u00e5ngar<span class=\"__11 _763\"> </span>12 451<span class=\"__11 _5d_6\"> </span>11 889<span class=\"__11 _649\"> </span>Materiella tillg\u00e5ngar<span class=\"__11 _631\"></span>, nyttjander<span class=\"__11 _602\"></span>\u00e4tter<span class=\"__11 _764\"> </span>3 256<span class=\"__11 _663\"> </span>3 314<span class=\"__11 _649\"> </span>Placeringar i join<span class=\"__11 _602\"></span>t ven<span class=\"__11 _602\"></span>tures och intr<span class=\"__11 _602\"></span>essef<span class=\"__11 _602\"></span>\u00f6ret<span class=\"__11 _602\"></span>ag<span class=\"__11 _765\"> </span>2 901<span class=\"__11 _663\"> </span>2 185<span class=\"__11 _649\"> </span>Netto<span class=\"__11 _602\"></span>tillg\u00e5ngar i fonder<span class=\"__11 _602\"></span>ade pensionsplaner<span class=\"__11 _13e\"> </span>2 400<span class=\"__11 _663\"> </span>2 138<span class=\"__11 _649\"> </span>Skatt<span class=\"__11 _602\"></span>efor<span class=\"__11 _602\"></span>dringar<span class=\"__11 _766\"> </span><span class=\"ws43_6\">2 243<span class=\"__11 _663\"> </span>3 231<span class=\"__11 _649\"> </span></span>Oms\u00e4ttningsfas<span class=\"__11 _602\"></span>tigheter<span class=\"__11 _767\"> </span><span class=\"ws43_6\">58 47<span class=\"__11 _602\"></span>4<span class=\"__11 _9e_1\"> </span>49 74<span class=\"__11 _602\"></span>5<span class=\"__11 _649\"> </span></span>Oms\u00e4ttningsfas<span class=\"__11 _602\"></span>tigheter<span class=\"__11 _650\"></span>, nyttjander\u00e4tter<span class=\"__11 _de_1\"> </span><span class=\"ls3b_3 ws58_1\">3<span class=\"__11 _604\"></span> 676<span class=\"__11 _663\"> </span><span class=\"ls1f_10 ws2a_10\">3 289<span class=\"__11 _649\"> </span></span></span>Material och varulager<span class=\"__11 _768\"> </span><span class=\"ws43_6\">1 300<span class=\"__11 _700\"> </span>1 090<span class=\"__11 _649\"> </span></span>F<span class=\"__11 _602\"></span>ordringar p\u00e5 best\u00e4llar<span class=\"__11 _602\"></span>e av uppdrag<span class=\"__11 _602\"></span> <span class=\"ls0_11 ws0_11\"> </span>enligt entr<span class=\"__11 _602\"></span>eprenadavtal<span class=\"__11 _fe_1\"> </span><span class=\"ls5_11 ws24_11\">7 7<span class=\"__11 _604\"></span>72<span class=\"__11 _663\"> </span></span>5 451<span class=\"__11 _649\"> </span>\u00d6vriga r\u00f6rels<span class=\"__11 _602\"></span>efor<span class=\"__11 _602\"></span>dringar<span class=\"__11 _649\"> </span>1)<span class=\"__11 _649\"> </span>12 102<span class=\"__11 _677\"> </span>10 143<span class=\"__11 _649\"> </span>Summa tillg\u00e5ngar<span class=\"__11 _769\"> </span>151 593<span class=\"__11 _616\"> </span><span class=\"ls0_11 ws22_11\">139<span class=\"__11 _604\"></span> 039<span class=\"__11 _649\"> </span></span>1)  <span class=\"__11 _3e_7\"></span>I koncernens<span class=\"__11 _602\"></span> rapport \u00f6ver<span class=\"__11 _602\"></span> finansiell<span class=\"__11 _602\"></span> st\u00e4llning<span class=\"__11 _602\"></span> finns \u00f6<span class=\"__11 _602\"></span>vriga r\u00f6r<span class=\"__11 _602\"></span>elsefordringar<span class=\"__11 _602\"></span> uppg\u00e5ende til<span class=\"__11 _602\"></span>l 27<span class=\"__11 _602\"></span> 726<span class=\"__11 _602\"></span> (25<span class=\"__11 _602\"></span> 212)<span class=\"__11 _602\"></span> Mkr<span class=\"__11 _602\"></span>. Se n<span class=\"__11 _602\"></span>ot 2<span class=\"__11 _602\"></span>4. A<span class=\"__11 _602\"></span>v beloppet<span class=\"__11 _602\"></span> utg<span class=\"__11 _604\"></span>\u00f6r k<span class=\"__11 _604\"></span>und<span class=\"__11 _604\"></span>for<span class=\"__11 _604\"></span>dr<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar 1<span class=\"__11 _604\"></span>5 172 (14 8<span class=\"__11 _604\"></span>63) M<span class=\"__11 _604\"></span>kr. De<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>a re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>as s<span class=\"__11 _604\"></span>om f<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>a in<span class=\"__11 _604\"></span>str<span class=\"__11 _604\"></span>um<span class=\"__11 _604\"></span>ent<span class=\"__11 _604\"></span>. Re<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>and<span class=\"__11 _604\"></span>e be<span class=\"__11 _604\"></span>lo<span class=\"__11 _604\"></span>pp u<span class=\"__11 _604\"></span>tg\u00f6<span class=\"__11 _604\"></span>r 12 5<span class=\"__11 _604\"></span>5<span class=\"__11 _604\"></span>4 (10 349) Mk<span class=\"__11 _604\"></span>r oc<span class=\"__11 _604\"></span>h f\u00f6rdelas med<span class=\"__11 _602\"></span> 452 (<span class=\"__11 _602\"></span>206<span class=\"__11 _602\"></span>) Mkr<span class=\"__11 _602\"></span> p\u00e5 finansiella<span class=\"__11 _602\"></span> instrument<span class=\"__11 _602\"></span> och 12 1<span class=\"__11 _602\"></span>02 (<span class=\"__11 _631\"></span>10 143)<span class=\"__11 _602\"></span> Mkr p\u00e5<span class=\"__11 _602\"></span> icke<span class=\"__11 _602\"></span> finansiella instr<span class=\"__11 _602\"></span>ument. I beloppet<span class=\"__11 _602\"></span> som redo<span class=\"__11 _602\"></span>visas som finansiella inst<span class=\"__11 _602\"></span>rument ing\u00e5r<span class=\"__11 _602\"></span> upplupna<span class=\"__11 _602\"></span> r\u00e4ntein<span class=\"__11 _602\"></span>t\u00e4kter<span class=\"__11 _631\"></span>, depositioner et<span class=\"__11 _602\"></span>c. Som ick<span class=\"__11 _602\"></span>e finansiella<span class=\"__11 _602\"></span> instrument<span class=\"__11 _602\"></span> redovisas<span class=\"__11 _602\"></span> exempelv<span class=\"__11 _602\"></span>is int<span class=\"__11 _602\"></span>erims-<span class=\"__11 _649\"> </span>poster som<span class=\"__11 _602\"></span> ej ut<span class=\"__11 _602\"></span>g\u00f6r upplupna<span class=\"__11 _602\"></span> r\u00e4ntor<span class=\"__11 _631\"></span>, momsfordringar<span class=\"__11 _631\"></span>, fordringar<span class=\"__11 _602\"></span> r\u00f6rande<span class=\"__11 _602\"></span> pensioner och andr<span class=\"__11 _602\"></span>a personalrelater<span class=\"__11 _602\"></span>ade fordri<span class=\"__11 _602\"></span>ngar<span class=\"__11 _602\"></span>.<span class=\"__11 _649\"> </span>Skulder<span class=\"__11 _649\"> </span>2022-<span class=\"__11 _631\"></span>12-31<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>\u00e4rderings-<span class=\"ls0_11 ws0_11\"> </span>niv\u00e5<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>\u00e4rderade till<span class=\"__11 _602\"></span> verkligt v<span class=\"__11 _602\"></span>\u00e4rde <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span>\u00f6v<span class=\"__11 _602\"></span>er resultat-<span class=\"__11 _602\"></span><span class=\"ls0_11 ws0_11\"> </span>r\u00e4kningen<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>\u00e4rderade till<span class=\"__11 _602\"></span> upplupet<span class=\"__11 _649\"> </span>anskaffnings-<span class=\"__11 _602\"></span><span class=\"ls0_11 ws0_11\"> </span>v\u00e4rde<span class=\"__11 _649\"> </span>Summa<span class=\"__11 _649\"> </span>redovis<span class=\"__11 _602\"></span>at <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span>v\u00e4rde<span class=\"__11 _649\"> </span>Summa verkligt <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span>v\u00e4rde<span class=\"__11 _649\"> </span>Finansiella instrumen<span class=\"__11 _602\"></span>t<span class=\"__11 _649\"> </span>R\u00e4nt<span class=\"__11 _602\"></span>eb\u00e4rande skulder och derivat<span class=\"__11 _649\"> </span>Finansiella skulder<span class=\"__11 _649\"> </span>1)<span class=\"__11 _649\"> </span>2, 3<span class=\"__11 _4f_6\"> </span><span class=\"ls35_4 ws4d_3\">6<span class=\"__11 _604\"></span>19<span class=\"__11 _680\"> </span></span>7 418<span class=\"__11 _655\"> </span><span class=\"ls0_11 ws27_10\">8 03<span class=\"__11 _604\"></span>7<span class=\"__11 _643\"> </span></span>8 058<span class=\"__11 _649\"> </span>619<span class=\"__11 _700\"> </span><span class=\"ls2a_8 ws34_8\">7 418<span class=\"__11 _643\"> </span><span class=\"ls40_3 ws8_11\">8<span class=\"__11 _604\"></span> 037<span class=\"__11 _ac\"> </span></span>8 058<span class=\"__11 _649\"> </span></span>R\u00f6relseskulder<span class=\"__11 _649\"> </span>Lev<span class=\"__11 _602\"></span>eran<span class=\"__11 _602\"></span>t\u00f6rsskulder<span class=\"__11 _2d_7\"> </span><span class=\"ls0_11 ws0_11\">\u2013<span class=\"__11 _d0_1\"> </span></span><span class=\"ws43_6\">13 998<span class=\"__11 _770\"> </span>13 998<span class=\"__11 _770\"> </span>13 998<span class=\"__11 _649\"> </span></span>\u00d6vriga r\u00f6rels<span class=\"__11 _602\"></span>eskulder<span class=\"__11 _649\"> </span>2)<span class=\"__11 _649\"> </span>\u2013<span class=\"__11 _771\"> </span><span class=\"ls3c_3 ws5e\">694<span class=\"__11 _677\"> </span>694<span class=\"__11 _677\"> </span>694<span class=\"__11 _649\"> </span></span>0<span class=\"__11 _676\"> </span><span class=\"ls2a_8 ws34_8\">14 692<span class=\"__11 _4b_5\"> </span>14 692<span class=\"__11 _4b_5\"> </span>14 6<span class=\"__11 _602\"></span>92<span class=\"__11 _649\"> </span></span>Summa finansiella instrument<span class=\"__11 _699\"> </span><span class=\"ls33_5 ws4b_3\">619<span class=\"__11 _662\"> </span></span>22 110<span class=\"__11 _772\"> </span>22 729<span class=\"__11 _772\"> </span>22 750<span class=\"__11 _649\"> </span>Skulder<span class=\"__11 _649\"> </span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>\u00e4rderings-<span class=\"ls0_11 ws0_11\"> </span>niv\u00e5<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>\u00e4rderade till<span class=\"__11 _602\"></span> verkligt v<span class=\"__11 _602\"></span>\u00e4rde <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span>\u00f6v<span class=\"__11 _602\"></span>er resultat-<span class=\"__11 _602\"></span><span class=\"ls0_11 ws0_11\"> </span>r\u00e4kningen<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>\u00e4rderade till<span class=\"__11 _602\"></span> upplupet<span class=\"__11 _649\"> </span>anskaffnings-<span class=\"__11 _602\"></span><span class=\"ls0_11 ws0_11\"> </span>v\u00e4rde<span class=\"__11 _649\"> </span>Summa<span class=\"__11 _649\"> </span>redovis<span class=\"__11 _602\"></span>at <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span>v\u00e4rde<span class=\"__11 _649\"> </span>Summa verkligt <span class=\"__11 _3e_7\"></span><span class=\"ls0_11 ws0_11\"> </span>v\u00e4rde<span class=\"__11 _649\"> </span>Finansiella instrumen<span class=\"__11 _602\"></span>t<span class=\"__11 _649\"> </span>R\u00e4nt<span class=\"__11 _602\"></span>eb\u00e4rande skulder och derivat<span class=\"__11 _649\"> </span>Finansiella skulder<span class=\"__11 _649\"> </span>1)<span class=\"__11 _649\"> </span>2, 3<span class=\"__11 _4f_6\"> </span><span class=\"ws41_6\">561<span class=\"__11 _680\"> </span><span class=\"ls35_4 ws1b_11\">8<span class=\"__11 _604\"></span> 193<span class=\"__11 _616\"> </span><span class=\"ls32_6 ws59\">8 75<span class=\"__11 _604\"></span>4<span class=\"__11 _655\"> </span><span class=\"ls0_11 ws27_10\">8 822<span class=\"__11 _649\"> </span></span></span></span></span>561<span class=\"__11 _663\"> </span><span class=\"ls33_5 ws1e_11\">8 193<span class=\"__11 _655\"> </span><span class=\"ls2c_7 ws36_8\">8 754<span class=\"__11 _643\"> </span><span class=\"ls0_11 ws22_11\">8 822<span class=\"__11 _649\"> </span></span></span></span>R\u00f6relseskulder<span class=\"__11 _649\"> </span>Lev<span class=\"__11 _602\"></span>eran<span class=\"__11 _602\"></span>t\u00f6rsskulder<span class=\"__11 _2d_7\"> </span><span class=\"ls0_11 ws0_11\">\u2013<span class=\"__11 _d0_1\"> </span></span><span class=\"ws43_6\">12 426<span class=\"__11 _bf_1\"> </span>12 426<span class=\"__11 _770\"> </span>12 426<span class=\"__11 _649\"> </span></span>\u00d6vriga r\u00f6rels<span class=\"__11 _602\"></span>eskulder<span class=\"__11 _649\"> </span>2)<span class=\"__11 _649\"> </span>\u2013<span class=\"__11 _625\"> </span><span class=\"ls3a_3 ws54_2\">367<span class=\"__11 _5d_6\"> </span>3<span class=\"__11 _604\"></span>67<span class=\"__11 _5d_6\"> </span>3<span class=\"__11 _604\"></span>67<span class=\"__11 _649\"> </span></span>0<span class=\"__11 _9e_1\"> </span><span class=\"ls2a_8 ws34_8\">12 794<span class=\"__11 _4b_5\"> </span>12 794<span class=\"__11 _4b_5\"> </span>12 794<span class=\"__11 _649\"> </span></span>Summa finansiella instrument<span class=\"__11 _699\"> </span><span class=\"ws41_6\">561<span class=\"__11 _16a\"> </span></span>20 987<span class=\"__11 _13d\"> </span>21 548<span class=\"__11 _770\"> </span>21 616<span class=\"__11 _649\"> </span>1)  <span class=\"__11 _3e_7\"></span>Redovisat v<span class=\"__11 _602\"></span>\u00e4rde f<span class=\"__11 _602\"></span>\u00f6r finansiella<span class=\"__11 _602\"></span> skulder<span class=\"__11 _631\"></span>, totalt<span class=\"__11 _602\"></span> 8 03<span class=\"__11 _602\"></span>7 (<span class=\"__11 _602\"></span>8 754<span class=\"__11 _631\"></span>) Mkr,<span class=\"__11 _602\"></span> redovisas<span class=\"__11 _602\"></span> i rapporten<span class=\"__11 _602\"></span> \u00f6ver<span class=\"__11 _602\"></span> finansiell st<span class=\"__11 _602\"></span>\u00e4llning<span class=\"__11 _602\"></span> tillsammans<span class=\"__11 _602\"></span> med finansiella<span class=\"__11 _602\"></span> sk<span class=\"__11 _604\"></span>uld<span class=\"__11 _604\"></span>er 7 5<span class=\"__11 _604\"></span>68 (8 169) Mk<span class=\"__11 _604\"></span>r fr<span class=\"__11 _604\"></span>\u00e5n no<span class=\"__11 _604\"></span>t 27 oc<span class=\"__11 _604\"></span>h ti<span class=\"__11 _604\"></span>ll\u00e4<span class=\"__11 _604\"></span>gg<span class=\"__11 _604\"></span>sk\u00f6<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>il<span class=\"__11 _604\"></span>lin<span class=\"__11 _604\"></span>g om 4<span class=\"__11 _604\"></span>69 (58<span class=\"__11 _604\"></span>5) Mk<span class=\"__11 _604\"></span>r fr\u00e5<span class=\"__11 _604\"></span>n not 2<span class=\"__11 _604\"></span>9. Till<span class=\"__11 _604\"></span>\u00e4g<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>k\u00f6p<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>kil<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>ng in<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>r i fi<span class=\"__11 _604\"></span>na<span class=\"__11 _604\"></span>nsi<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>la s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r v\u00e4rderade<span class=\"__11 _602\"></span> till<span class=\"__11 _602\"></span> verkligt<span class=\"__11 _602\"></span> v\u00e4rde<span class=\"__11 _602\"></span> med 469<span class=\"__11 _602\"></span> (<span class=\"__11 _602\"></span>430) Mkr<span class=\"__11 _602\"></span> och i<span class=\"__11 _602\"></span> finansiella sku<span class=\"__11 _602\"></span>lder v\u00e4r<span class=\"__11 _602\"></span>derade till<span class=\"__11 _602\"></span> upplupet<span class=\"__11 _602\"></span> anskaffningsv<span class=\"__11 _602\"></span>\u00e4rde med<span class=\"__11 _602\"></span> 0 (<span class=\"__11 _602\"></span>155)<span class=\"__11 _602\"></span> Mkr<span class=\"__11 _602\"></span>. Under \u00e5re<span class=\"__11 _604\"></span>t ha<span class=\"__11 _604\"></span>r 88 (46) Mk<span class=\"__11 _604\"></span>r be<span class=\"__11 _604\"></span>tal<span class=\"__11 _604\"></span>at<span class=\"__11 _604\"></span>s ut av t<span class=\"__11 _604\"></span>ill<span class=\"__11 _604\"></span>\u00e4g<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>k\u00f6p<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>ki<span class=\"__11 _604\"></span>lli<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>, 39 (38) Mk<span class=\"__11 _604\"></span>r ti<span class=\"__11 _604\"></span>llko<span class=\"__11 _604\"></span>mm<span class=\"__11 _604\"></span>it so<span class=\"__11 _604\"></span>m r\u00e4<span class=\"__11 _604\"></span>nteu<span class=\"__11 _604\"></span>tgi<span class=\"__11 _604\"></span>f<span class=\"__11 _604\"></span>t, y<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>e -<span class=\"__11 _604\"></span>67 (0) Mkr til<span class=\"__11 _604\"></span>lko<span class=\"__11 _604\"></span>mm<span class=\"__11 _604\"></span>it so<span class=\"__11 _604\"></span>m til<span class=\"__11 _604\"></span>l<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>l\u00e4<span class=\"__11 _604\"></span>gg<span class=\"__11 _604\"></span>sk\u00f6<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>ill<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>g, o<span class=\"__11 _604\"></span>ch e<span class=\"__11 _604\"></span>n upp<span class=\"__11 _604\"></span>l\u00f6<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>g har g<span class=\"__11 _604\"></span>jo<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>ts m<span class=\"__11 _604\"></span>ed 0 (5) M<span class=\"__11 _604\"></span>kr.<span class=\"__11 _649\"> </span>2)<span class=\"__11 _602\"></span>  <span class=\"__11 _611\"></span>\u00d6vriga finansiella<span class=\"__11 _602\"></span> r\u00f6relseskulder<span class=\"__11 _631\"></span>, totalt<span class=\"__11 _602\"></span> 14<span class=\"__11 _602\"></span> 692<span class=\"__11 _602\"></span> (12<span class=\"__11 _602\"></span> 794<span class=\"__11 _631\"></span>) Mkr redovisas<span class=\"__11 _602\"></span> i rapporten<span class=\"__11 _602\"></span> \u00f6ver<span class=\"__11 _602\"></span> finansiell st<span class=\"__11 _602\"></span>\u00e4llning<span class=\"__11 _602\"></span> tillsammans med<span class=\"__11 _602\"></span> lever<span class=\"__11 _602\"></span>ant\u00f6rs<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>sk<span class=\"__11 _604\"></span>uld<span class=\"__11 _604\"></span>er p<span class=\"__11 _604\"></span>\u00e5 13 9<span class=\"__11 _604\"></span>98 (1<span class=\"__11 _604\"></span>2 246) Mk<span class=\"__11 _604\"></span>r oc<span class=\"__11 _604\"></span>h \u00f6vri<span class=\"__11 _604\"></span>ga f<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>a in<span class=\"__11 _604\"></span>str<span class=\"__11 _604\"></span>um<span class=\"__11 _604\"></span>ent o<span class=\"__11 _604\"></span>m 694 (367) M<span class=\"__11 _604\"></span>kr. T<span class=\"__11 _602\"></span>otal<span class=\"__11 _604\"></span>a ba<span class=\"__11 _604\"></span>lan<span class=\"__11 _604\"></span>sp<span class=\"__11 _604\"></span>os<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>n up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>\u00e5r ti<span class=\"__11 _604\"></span>ll 41 84<span class=\"__11 _604\"></span>0 (36 6<span class=\"__11 _604\"></span>42) M<span class=\"__11 _604\"></span>kr. Se not 30.<span class=\"__11 _602\"></span> Som finansiel<span class=\"__11 _602\"></span>la \u00f6vri<span class=\"__11 _602\"></span>ga r\u00f6relseskulder<span class=\"__11 _602\"></span> redovisas uppl<span class=\"__11 _602\"></span>upna r\u00e4nt<span class=\"__11 _602\"></span>ekostnader<span class=\"__11 _631\"></span>, utst\u00e4llda<span class=\"__11 _602\"></span> men ej<span class=\"__11 _602\"></span> inl\u00f6sta check<span class=\"__11 _602\"></span>ar<span class=\"__11 _602\"></span>, sku<span class=\"__11 _602\"></span>lder f\u00f6r<span class=\"__11 _602\"></span> obetalda<span class=\"__11 _602\"></span> fastigheter<span class=\"__11 _602\"></span> etc.<span class=\"__11 _602\"></span> \u00d6vriga r\u00f6relseskulder<span class=\"__11 _631\"></span>, icke<span class=\"__11 _602\"></span> finansiella, \u00e4<span class=\"__11 _602\"></span>r ex<span class=\"__11 _602\"></span>empelvis in<span class=\"__11 _602\"></span>terimsposter<span class=\"__11 _602\"></span> som ej u<span class=\"__11 _602\"></span>tg\u00f6r upplupna<span class=\"__11 _602\"></span> r\u00e4nt<span class=\"__11 _602\"></span>or<span class=\"__11 _602\"></span>, momsskulder<span class=\"__11 _631\"></span>, skulder r\u00f6rande pensioner<span class=\"__11 _602\"></span> och andra<span class=\"__11 _602\"></span> personalrelaterade<span class=\"__11 _602\"></span> skulder<span class=\"__11 _602\"></span>. R<span class=\"__11 _602\"></span>\u00f6relseskulderna \u00e4r<span class=\"__11 _602\"></span> v\u00e4rderade<span class=\"__11 _602\"></span> till<span class=\"__11 _602\"></span> upplupet ansk<span class=\"__11 _602\"></span>affningsv\u00e4<span class=\"__11 _602\"></span>rde<span class=\"__11 _649\"> </span>.<span class=\"__11 _649\"> </span>A<span class=\"__11 _602\"></span>vst\u00e4mning mo<span class=\"__11 _602\"></span>t rapport \u00f6v<span class=\"__11 _602\"></span>er finansiell st<span class=\"__11 _602\"></span>\u00e4llning<span class=\"__11 _708\"> </span><span class=\"ws41_6\">2022-12-31<span class=\"__11 _15e\"> </span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _649\"> </span></span>Eget k<span class=\"__11 _631\"></span>apital och skulder<span class=\"__11 _649\"> </span>Finansiella instrumen<span class=\"__11 _602\"></span>t<span class=\"__11 _fe_1\"> </span>22 729<span class=\"__11 _662\"> </span>21 548<span class=\"__11 _649\"> </span>\u00d6vriga skulder<span class=\"__11 _649\"> </span>Eget k<span class=\"__11 _602\"></span>apital<span class=\"__11 _16b\"> </span>55 255<span class=\"__11 _668\"> </span>45 465<span class=\"__11 _649\"> </span>Pensioner<span class=\"__11 _16c\"> </span><span class=\"ws43_6\">2 891<span class=\"__11 _700\"> </span>5 9<span class=\"__11 _602\"></span>36<span class=\"__11 _649\"> </span></span>Leasingskulder<span class=\"__11 _16d\"> </span><span class=\"ls1f_10 ws2a_10\">7 281<span class=\"__11 _623\"> </span></span><span class=\"ws43_6\">6 960<span class=\"__11 _649\"> </span></span>Skatt<span class=\"__11 _602\"></span>eskulder<span class=\"__11 _f3_1\"> </span><span class=\"ws43_6\">2 331<span class=\"__11 _663\"> </span><span class=\"ls44_2 ws3e_7\">1 96<span class=\"__11 _604\"></span>4<span class=\"__11 _649\"> </span></span></span>A<span class=\"__11 _602\"></span>vs\u00e4ttningar<span class=\"__11 _16e\"> </span><span class=\"ls0_11 ws27_10\">9 899<span class=\"__11 _662\"> </span></span><span class=\"ws43_6\">10 654<span class=\"__11 _649\"> </span></span>A<span class=\"__11 _602\"></span>vtalsskulder<span class=\"__11 _16f\"> </span><span class=\"ws43_6\">24 059<span class=\"__11 _16a\"> </span>22 664<span class=\"__11 _649\"> </span></span>\u00d6vriga r\u00f6rels<span class=\"__11 _602\"></span>eskulder<span class=\"__11 _649\"> </span>1)<span class=\"__11 _649\"> </span>27 148<span class=\"__11 _668\"> </span>23 848<span class=\"__11 _649\"> </span>Summa Eget k<span class=\"__11 _631\"></span>apital och skulder<span class=\"__11 _773\"> </span>151 593<span class=\"__11 _616\"> </span><span class=\"ls0_11 ws22_11\">139<span class=\"__11 _604\"></span> 039<span class=\"__11 _649\"> </span></span>1)  <span class=\"__11 _3e_7\"></span>\u00d6vriga finansiella r<span class=\"__11 _602\"></span>\u00f6relseskulder<span class=\"__11 _602\"></span>, t<span class=\"__11 _602\"></span>otalt<span class=\"__11 _602\"></span> 14<span class=\"__11 _602\"></span> 692<span class=\"__11 _602\"></span> (12<span class=\"__11 _602\"></span> 794<span class=\"__11 _631\"></span>) Mkr redovisas<span class=\"__11 _602\"></span> i rapporten<span class=\"__11 _602\"></span> \u00f6ver<span class=\"__11 _602\"></span> finansiell st<span class=\"__11 _602\"></span>\u00e4llning<span class=\"__11 _602\"></span> tillsammans med<span class=\"__11 _602\"></span> lev<span class=\"__11 _602\"></span>erant\u00f6rs<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>sk<span class=\"__11 _604\"></span>uld<span class=\"__11 _604\"></span>er p<span class=\"__11 _604\"></span>\u00e5 13 9<span class=\"__11 _604\"></span>98 (1<span class=\"__11 _604\"></span>2 426) Mkr o<span class=\"__11 _604\"></span>ch \u00f6<span class=\"__11 _604\"></span>vri<span class=\"__11 _604\"></span>ga f<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>a in<span class=\"__11 _604\"></span>str<span class=\"__11 _604\"></span>um<span class=\"__11 _604\"></span>ent o<span class=\"__11 _604\"></span>m 694 (367) Mk<span class=\"__11 _604\"></span>r. T<span class=\"__11 _631\"></span>o<span class=\"__11 _604\"></span>tal<span class=\"__11 _604\"></span>a ba<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>ste<span class=\"__11 _604\"></span>n up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>\u00e5r ti<span class=\"__11 _604\"></span>ll 41 84<span class=\"__11 _604\"></span>0 (36 6<span class=\"__11 _604\"></span>42) M<span class=\"__11 _604\"></span>kr. Se not 30.<span class=\"__11 _602\"></span> Som finansiel<span class=\"__11 _602\"></span>la \u00f6vri<span class=\"__11 _602\"></span>ga r\u00f6relseskulder<span class=\"__11 _602\"></span> redovisas uppl<span class=\"__11 _602\"></span>upna r\u00e4nt<span class=\"__11 _602\"></span>ekostnader<span class=\"__11 _631\"></span>, utst\u00e4llda<span class=\"__11 _602\"></span> men ej<span class=\"__11 _602\"></span> inl\u00f6sta check<span class=\"__11 _602\"></span>ar<span class=\"__11 _602\"></span>, sku<span class=\"__11 _602\"></span>lder f\u00f6r<span class=\"__11 _602\"></span> obetalda fastigheter<span class=\"__11 _602\"></span> etc.<span class=\"__11 _602\"></span> \u00d6vriga r\u00f6relseskulder<span class=\"__11 _631\"></span>, icke<span class=\"__11 _602\"></span> finansiella, \u00e4<span class=\"__11 _602\"></span>r ex<span class=\"__11 _602\"></span>empelvis in<span class=\"__11 _602\"></span>terimsposter<span class=\"__11 _602\"></span> som ej u<span class=\"__11 _602\"></span>tg\u00f6r upplupna<span class=\"__11 _602\"></span> r\u00e4nt<span class=\"__11 _602\"></span>or<span class=\"__11 _602\"></span>, momsskulder<span class=\"__11 _631\"></span>, skulder r\u00f6rande pensioner<span class=\"__11 _602\"></span> och andra<span class=\"__11 _602\"></span> personalrelaterade<span class=\"__11 _602\"></span> skulder<span class=\"__11 _602\"></span>. R<span class=\"__11 _602\"></span>\u00f6relseskulderna \u00e4r<span class=\"__11 _602\"></span> v\u00e4rderade<span class=\"__11 _602\"></span> till<span class=\"__11 _602\"></span> upplupet ansk<span class=\"__11 _602\"></span>affningsv\u00e4<span class=\"__11 _602\"></span>rde.<span class=\"__11 _649\"> </span>20<span class=\"__11 _604\"></span>2<span class=\"__11 _604\"></span>2-12-<span class=\"__11 _604\"></span>31<span class=\"__11 _b_11\"> </span><span class=\"ls34_4 ws4a_3\">2<span class=\"__11 _604\"></span>0<span class=\"__11 _604\"></span>21<span class=\"__11 _604\"></span>-1<span class=\"__11 _604\"></span>2-<span class=\"__11 _604\"></span>3<span class=\"__11 _604\"></span>1<span class=\"__11 _649\"> </span></span>Upplysning om kvittning <span class=\"ls0_11 ws0_11\"> </span>\u2013 finansiella instrument<span class=\"__11 _649\"> </span>Finansiella tillg\u00e5ngar<span class=\"__11 _649\"> </span>Finansiella skulder<span class=\"__11 _649\"> </span>Finansiella tillg\u00e5ngar<span class=\"__11 _649\"> </span>Finansiella skulder<span class=\"__11 _649\"> </span>Bruttobelopp<span class=\"__11 _774\"> </span><span class=\"ws43_6\">41 258<span class=\"__11 _676\"> </span>22 729<span class=\"__11 _676\"> </span>46 563<span class=\"__11 _9e_1\"> </span>21 54<span class=\"__11 _604\"></span>8<span class=\"__11 _649\"> </span></span>Belopp som har kvittats<span class=\"__11 _649\"> </span>Redovis<span class=\"__11 _602\"></span>at i balansr\u00e4kningen<span class=\"__11 _671\"> </span>41 258<span class=\"__11 _16a\"> </span>22 729<span class=\"__11 _16a\"> </span>46 563<span class=\"__11 _676\"> </span>21 548<span class=\"__11 _649\"> </span>Belopp som omfattas av<span class=\"__11 _602\"></span> avtal om nettning<span class=\"__11 _11d\"> </span><span class=\"ws41_6\">-130<span class=\"__11 _667\"> </span>-<span class=\"__11 _602\"></span>130<span class=\"__11 _698\"> </span><span class=\"ls9_11 ws26_10\">-37<span class=\"__11 _698\"> </span>-37<span class=\"__11 _649\"> </span></span></span>Nettobelopp eft<span class=\"__11 _602\"></span>er avtal om nettning<span class=\"__11 _11e\"> </span>41 128<span class=\"__11 _16a\"> </span><span class=\"ls18_10 ws27_10\">22 59<span class=\"__11 _604\"></span>9<span class=\"__11 _16a\"> </span><span class=\"ls2c_7 ws36_8\">4<span class=\"__11 _604\"></span>6 5<span class=\"__11 _604\"></span>26<span class=\"__11 _6c_5\"> </span></span></span>21 511<span class=\"__11 _649\"> </span>Finansiella instrumen<span class=\"__11 _602\"></span>ts p\u00e5verk<span class=\"__11 _631\"></span>an p\u00e5 koncernens<span class=\"__11 _602\"></span> resultatr\u00e4kning,<span class=\"__11 _602\"></span> \u00f6vri<span class=\"__11 _602\"></span>gt to<span class=\"__11 _602\"></span>talresultat<span class=\"__11 _602\"></span> och eget<span class=\"__11 _602\"></span> kapit<span class=\"__11 _602\"></span>al<span class=\"__11 _649\"> </span>Int\u00e4k<span class=\"__11 _602\"></span>ter och k<span class=\"__11 _602\"></span>ostnader fr<span class=\"__11 _602\"></span>\u00e5n finansiella instrument r<span class=\"__11 _602\"></span>edovisat i result<span class=\"__11 _602\"></span>atr\u00e4kningen<span class=\"__11 _6f_4\"> </span><span class=\"ls29_8 ws40_6\">2022<span class=\"__11 _c4_1\"> </span>202<span class=\"__11 _604\"></span>1<span class=\"__11 _649\"> </span></span>Redovis<span class=\"__11 _602\"></span>at i r\u00f6relser<span class=\"__11 _602\"></span>esultate<span class=\"__11 _602\"></span>t<span class=\"__11 _649\"> </span>R\u00e4n<span class=\"__11 _602\"></span>teko<span class=\"__11 _602\"></span>stnader p\u00e5 finansiella skulder v<span class=\"__11 _602\"></span>\u00e4rderade till ansk<span class=\"__11 _631\"></span>affningsv\u00e4rde<span class=\"__11 _af\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _693\"> </span></span><span class=\"ws41_6\">-2<span class=\"__11 _649\"> </span></span>Kassafl\u00f6dess\u00e4kringar<span class=\"__11 _602\"></span> borttagna ur ege<span class=\"__11 _602\"></span>t kapital och r<span class=\"__11 _602\"></span>edovisade i r<span class=\"__11 _602\"></span>esultatr\u00e4kningen<span class=\"__11 _705\"> </span><span class=\"ls5_11 ws48_4\">20<span class=\"__11 _4f_6\"> </span><span class=\"ls40_3 ws60\">1<span class=\"__11 _604\"></span>52<span class=\"__11 _649\"> </span></span></span>Summa int\u00e4k<span class=\"__11 _602\"></span>ter och k<span class=\"__11 _602\"></span>ostnader i r<span class=\"__11 _602\"></span>\u00f6relseresult<span class=\"__11 _602\"></span>atet<span class=\"__11 _775\"> </span><span class=\"ls33_5 ws4b_3\">19<span class=\"__11 _5a_6\"> </span></span><span class=\"ws41_6\">150<span class=\"__11 _649\"> </span></span>Redovis<span class=\"__11 _602\"></span>at i finansnettot<span class=\"__11 _649\"> </span>R\u00e4n<span class=\"__11 _602\"></span>tein<span class=\"__11 _602\"></span>t\u00e4kt<span class=\"__11 _602\"></span>er p\u00e5 tillg\u00e5ngar v\u00e4rder<span class=\"__11 _602\"></span>ade till verkligt v\u00e4r<span class=\"__11 _602\"></span>de<span class=\"__11 _776\"> </span><span class=\"ls3e_3 ws5c\">147<span class=\"__11 _14c\"> </span><span class=\"ls2b_8 ws44_6\">40<span class=\"__11 _649\"> </span></span></span>R\u00e4n<span class=\"__11 _602\"></span>tein<span class=\"__11 _602\"></span>t\u00e4kt<span class=\"__11 _602\"></span>er p\u00e5 tillg\u00e5ngar v<span class=\"__11 _602\"></span>\u00e4rderade till upplupe<span class=\"__11 _602\"></span>t anskaffningsv<span class=\"__11 _602\"></span>\u00e4rde<span class=\"__11 _710\"> </span><span class=\"ws41_6\">142<span class=\"__11 _720\"> </span><span class=\"ls0_11 ws0_11\">8<span class=\"__11 _649\"> </span></span></span>R\u00e4n<span class=\"__11 _602\"></span>tein<span class=\"__11 _602\"></span>t\u00e4kt<span class=\"__11 _602\"></span>er p\u00e5 kassa och bank<span class=\"__11 _c6_1\"> </span><span class=\"ws41_6\">66<span class=\"__11 _14c\"> </span><span class=\"ls5_11 ws48_4\">20<span class=\"__11 _649\"> </span></span></span>Utdelningar<span class=\"__11 _777\"> </span>31<span class=\"__11 _649\"> </span>F<span class=\"__11 _602\"></span>\u00f6r\u00e4ndring av marknads<span class=\"__11 _602\"></span>v\u00e4rde p\u00e5 finansiella tillg\u00e5ngar <span class=\"__11 _602\"></span>v\u00e4rder<span class=\"__11 _602\"></span>ade till verkligt <span class=\"__11 _602\"></span>v\u00e4rde<span class=\"__11 _602\"></span> via resultatr<span class=\"__11 _602\"></span>\u00e4kningen<span class=\"__11 _778\"> </span><span class=\"ls0_11 ws0_11\">2<span class=\"__11 _12b\"> </span>1<span class=\"__11 _649\"> </span></span>F<span class=\"__11 _602\"></span>\u00f6r\u00e4ndring av marknads<span class=\"__11 _602\"></span>v\u00e4rde p\u00e5 finansiella skulder <span class=\"__11 _602\"></span>v\u00e4rder<span class=\"__11 _602\"></span>ade till verkligt <span class=\"__11 _602\"></span>v\u00e4rde<span class=\"__11 _602\"></span> via resultatr<span class=\"__11 _602\"></span>\u00e4kningen<span class=\"__11 _779\"> </span><span class=\"ls0_11 ws0_11\">7<span class=\"__11 _720\"> </span>3<span class=\"__11 _649\"> </span></span>\u00c5t<span class=\"__11 _602\"></span>erf\u00f6ring av<span class=\"__11 _602\"></span> nedskrivning h\u00e4nf\u00f6rlig till e<span class=\"__11 _602\"></span>ventuella fr<span class=\"__11 _602\"></span>amtida kr<span class=\"__11 _602\"></span>editf\u00f6rlus<span class=\"__11 _602\"></span>ter<span class=\"__11 _d6_1\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _f5_1\"> </span><span class=\"ls35_4 ws4d_3\">24<span class=\"__11 _649\"> </span></span></span>Netto kurs<span class=\"__11 _602\"></span>differens<span class=\"__11 _602\"></span>er<span class=\"__11 _778\"> </span><span class=\"ls0_11 ws0_11\">0<span class=\"__11 _761\"> </span></span><span class=\"ws41_6\">10<span class=\"__11 _649\"> </span></span>Summa int\u00e4k<span class=\"__11 _602\"></span>ter i finansne<span class=\"__11 _602\"></span>ttot<span class=\"__11 _a0_1\"> </span><span class=\"ls0_11 ws0_11\">395<span class=\"__11 _5a_6\"> </span></span><span class=\"ws41_6\">105<span class=\"__11 _649\"> </span></span>Int\u00e4k<span class=\"__11 _602\"></span>ter och k<span class=\"__11 _602\"></span>ostnader fr<span class=\"__11 _602\"></span>\u00e5n finansiella instrument r<span class=\"__11 _602\"></span>edovisat i result<span class=\"__11 _602\"></span>atr\u00e4kningen<span class=\"__11 _6f_4\"> </span><span class=\"ls29_8 ws40_6\">2022<span class=\"__11 _c4_1\"> </span>202<span class=\"__11 _604\"></span>1<span class=\"__11 _649\"> </span></span>R\u00e4n<span class=\"__11 _602\"></span>teko<span class=\"__11 _602\"></span>stnader p\u00e5 finansiella skulder v\u00e4rder<span class=\"__11 _602\"></span>ade till verkligt v\u00e4rde via<span class=\"__11 _602\"></span> resultatr<span class=\"__11 _602\"></span>\u00e4kningen <span class=\"__11 _780\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _604\"></span>8<span class=\"__11 _693\"> </span></span>-9<span class=\"__11 _649\"> </span>R\u00e4n<span class=\"__11 _602\"></span>teko<span class=\"__11 _602\"></span>stnader p\u00e5 finansiella skulder v<span class=\"__11 _602\"></span>\u00e4rderade till upplupe<span class=\"__11 _602\"></span>t anskaffnings<span class=\"__11 _602\"></span>v\u00e4rde<span class=\"__11 _12b\"> </span><span class=\"ls1a_10 ws2e_9\">-<span class=\"__11 _604\"></span>237<span class=\"__11 _c7_1\"> </span><span class=\"ls2e_6 ws45_6\">-169<span class=\"__11 _649\"> </span></span></span>F<span class=\"__11 _602\"></span>\u00f6r\u00e4ndring av marknads<span class=\"__11 _602\"></span>v\u00e4rde p\u00e5 finansiella tillg\u00e5ngar <span class=\"__11 _602\"></span>v\u00e4rder<span class=\"__11 _602\"></span>ade till verkligt <span class=\"__11 _602\"></span>v\u00e4rde<span class=\"__11 _602\"></span> via resultatr<span class=\"__11 _602\"></span>\u00e4kningen<span class=\"__11 _781\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _693\"> </span></span><span class=\"ws41_6\">-2<span class=\"__11 _649\"> </span></span>F<span class=\"__11 _602\"></span>\u00f6r\u00e4ndring av marknads<span class=\"__11 _602\"></span>v\u00e4rde p\u00e5 finansiella skulder <span class=\"__11 _602\"></span>v\u00e4rder<span class=\"__11 _602\"></span>ade till verkligt <span class=\"__11 _602\"></span>v\u00e4rde<span class=\"__11 _602\"></span> via resultatr<span class=\"__11 _602\"></span>\u00e4kningen<span class=\"__11 _782\"> </span><span class=\"ls12_11 wsf_11\">-4<span class=\"__11 _681\"> </span></span><span class=\"ws41_6\">-3<span class=\"__11 _649\"> </span></span>Nedskrivning h\u00e4nf\u00f6rlig till e<span class=\"__11 _602\"></span>ventuella fr<span class=\"__11 _602\"></span>amtida kr<span class=\"__11 _602\"></span>editf\u00f6rlus<span class=\"__11 _602\"></span>ter<span class=\"__11 _b1\"> </span><span class=\"ws41_6\">-5<span class=\"__11 _649\"> </span></span>Netto kurs<span class=\"__11 _602\"></span>differens<span class=\"__11 _602\"></span>er<span class=\"__11 _17a\"> </span><span class=\"ws41_6\">-5<span class=\"__11 _649\"> </span></span>Kos<span class=\"__11 _602\"></span>tnad f\u00f6r l\u00e5nepr<span class=\"__11 _602\"></span>ogram<span class=\"__11 _768\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _604\"></span>2<span class=\"__11 _695\"> </span>-16<span class=\"__11 _649\"> </span></span>Bankkostnader och \u00f6<span class=\"__11 _602\"></span>vrigt<span class=\"__11 _17b\"> </span><span class=\"ws41_6\">-29<span class=\"__11 _ed_1\"> </span>-29<span class=\"__11 _649\"> </span></span>Summa kos<span class=\"__11 _602\"></span>tnader i finansnetto<span class=\"__11 _602\"></span>t<span class=\"__11 _9a_1\"> </span><span class=\"ws41_6\">-312<span class=\"__11 _657\"> </span><span class=\"ls29_8 ws40_6\">-228<span class=\"__11 _649\"> </span></span></span>Netto in<span class=\"__11 _602\"></span>t\u00e4kt<span class=\"__11 _602\"></span>er och kos<span class=\"__11 _602\"></span>tnader fr\u00e5n finansiella instrumen<span class=\"__11 _602\"></span>t redo<span class=\"__11 _602\"></span>visat i resultatr<span class=\"__11 _602\"></span>\u00e4kningen<span class=\"__11 _17c\"> </span><span class=\"ls0_11 ws0_11\">82<span class=\"__11 _667\"> </span><span class=\"ls34_4 ws4a_3\">-125</span></span> <span class=\"__11 _621\"> </span> <span class=\"__11 _611\"></span>varav r<span class=\"__11 _602\"></span>\u00e4nt<span class=\"__11 _602\"></span>eint<span class=\"__11 _602\"></span>\u00e4kter<span class=\"__11 _602\"></span> p\u00e5 finansiella tillg\u00e5ngar som int<span class=\"__11 _602\"></span>e v\u00e4r<span class=\"__11 _602\"></span>derats till <span class=\"__11 _602\"></span>verkligt v\u00e4r<span class=\"__11 _602\"></span>de via resultatr<span class=\"__11 _602\"></span>\u00e4kningen<span class=\"__11 _fc_1\"> </span><span class=\"ls5_11 ws48_4\">208<span class=\"__11 _f5_1\"> </span><span class=\"ls1f_10 ws5a\">28</span></span> <span class=\"__11 _621\"> </span> <span class=\"__11 _611\"></span>varav r<span class=\"__11 _602\"></span>\u00e4nt<span class=\"__11 _602\"></span>ekos<span class=\"__11 _602\"></span>tnader p\u00e5 finansiella skulder som in<span class=\"__11 _602\"></span>te v<span class=\"__11 _602\"></span>\u00e4rderats till <span class=\"__11 _602\"></span>verkligt v<span class=\"__11 _602\"></span>\u00e4rde via resultatr<span class=\"__11 _602\"></span>\u00e4kningen<span class=\"__11 _768\"> </span><span class=\"ws41_6\">-238<span class=\"__11 _5e_5\"> </span>-<span class=\"__11 _602\"></span>171<span class=\"__11 _649\"> </span></span>A<span class=\"__11 _602\"></span>vst\u00e4mning mo<span class=\"__11 _602\"></span>t finansnetto<span class=\"__11 _602\"></span>t<span class=\"__11 _664\"> </span><span class=\"ls29_8 ws40_6\">2<span class=\"__11 _604\"></span>022<span class=\"__11 _c4_1\"> </span>202<span class=\"__11 _604\"></span>1<span class=\"__11 _649\"> </span></span>Summa int<span class=\"__11 _602\"></span>\u00e4kter<span class=\"__11 _602\"></span> fr\u00e5n finansiella instrumen<span class=\"__11 _602\"></span>t i finansnetto<span class=\"__11 _602\"></span>t<span class=\"__11 _17d\"> </span><span class=\"ls0_11 ws0_11\">395<span class=\"__11 _4f_6\"> </span></span><span class=\"ws41_6\">105<span class=\"__11 _649\"> </span></span>Summa kostnader<span class=\"__11 _602\"></span> p\u00e5 finansiella instrument i finansne<span class=\"__11 _602\"></span>ttot<span class=\"__11 _708\"> </span><span class=\"ws41_6\">-312<span class=\"__11 _694\"> </span><span class=\"ls1f_10 ws5a\">-228<span class=\"__11 _649\"> </span></span></span>R\u00e4n<span class=\"__11 _602\"></span>tenett<span class=\"__11 _602\"></span>o p\u00e5 pensioner<span class=\"__11 _17e\"> </span><span class=\"ls2_11 ws32_8\">-48<span class=\"__11 _698\"> </span><span class=\"ls2e_6 ws45_6\">-70<span class=\"__11 _649\"> </span></span></span>R\u00e4n<span class=\"__11 _602\"></span>teko<span class=\"__11 _602\"></span>stnader f<span class=\"__11 _602\"></span>\u00f6r leasingskulder<span class=\"__11 _17f\"> </span><span class=\"ls9_11 ws26_10\">-222<span class=\"__11 _673\"> </span></span><span class=\"ws41_6\">-209<span class=\"__11 _649\"> </span></span>Kapit<span class=\"__11 _602\"></span>aliserade r<span class=\"__11 _602\"></span>\u00e4nt<span class=\"__11 _602\"></span>ekostnader<span class=\"__11 _783\"> </span><span class=\"ls3e_3 ws5c\">477<span class=\"__11 _6f_4\"> </span><span class=\"ls1a_10 ws2e_9\">23<span class=\"__11 _604\"></span>4<span class=\"__11 _649\"> </span></span></span>Summa finansnetto<span class=\"__11 _784\"> </span><span class=\"ws41_6\">290<span class=\"__11 _1a_10\"> </span>-168<span class=\"__11 _649\"> </span></span>Se \u00e4ven not 14.<span class=\"__11 _649\"> </span>Int\u00e4k<span class=\"__11 _602\"></span>ter och k<span class=\"__11 _602\"></span>ostnader r<span class=\"__11 _602\"></span>edovisade i \u00f6<span class=\"__11 _602\"></span>vrigt totalr<span class=\"__11 _602\"></span>esultat<span class=\"__11 _df_1\"> </span><span class=\"ls29_8 ws40_6\">2022<span class=\"__11 _5b_6\"> </span>2021<span class=\"__11 _649\"> </span></span>Kassafl\u00f6dess\u00e4kringar<span class=\"__11 _602\"></span> redovis<span class=\"__11 _602\"></span>ade direkt mot e<span class=\"__11 _602\"></span>get kapit<span class=\"__11 _602\"></span>al<span class=\"__11 _785\"> </span><span class=\"ls17_11 ws5d\">266<span class=\"__11 _674\"> </span><span class=\"ls9_11 ws26_10\">-37<span class=\"__11 _649\"> </span></span></span>Kassafl\u00f6dess\u00e4kringar<span class=\"__11 _602\"></span> borttagna ur ege<span class=\"__11 _602\"></span>t kapital och r<span class=\"__11 _602\"></span>edovisade i r<span class=\"__11 _602\"></span>esultatr\u00e4kningen<span class=\"__11 _705\"> </span><span class=\"ls5_11 ws48_4\">20<span class=\"__11 _4f_6\"> </span><span class=\"ls40_3 ws60\">1<span class=\"__11 _604\"></span>52<span class=\"__11 _649\"> </span></span></span>Omr\u00e4kningsdiff<span class=\"__11 _602\"></span>erenser<span class=\"__11 _17b\"> </span><span class=\"ws43_6\">2 464<span class=\"__11 _663\"> </span>1 802<span class=\"__11 _649\"> </span></span>Uppl\u00f6sta omr<span class=\"__11 _602\"></span>\u00e4kningsdiffer<span class=\"__11 _602\"></span>enser p\u00e5 s\u00e5lda bolag<span class=\"__11 _a7\"> </span><span class=\"ls36_4 ws4e_3\">-1<span class=\"__11 _604\"></span>74<span class=\"__11 _705\"> </span><span class=\"ls0_11 ws0_11\">6<span class=\"__11 _649\"> </span></span></span>S\u00e4kring av valut<span class=\"__11 _602\"></span>arisk i utlandsverk<span class=\"__11 _602\"></span>samheter<span class=\"__11 _786\"> </span><span class=\"ls0_11 ws0_11\">81<span class=\"__11 _14c\"> </span><span class=\"ls2b_8 ws44_6\">40<span class=\"__11 _649\"> </span></span></span>Summa<span class=\"__11 _787\"> </span><span class=\"ws34_8\">2 657<span class=\"__11 _700\"> </span>1 963</span> <span class=\"__11 _621\"> </span> <span class=\"__11 _611\"></span>varav r<span class=\"__11 _602\"></span>edovisat i r<span class=\"__11 _602\"></span>eserv f<span class=\"__11 _602\"></span>\u00f6r kassafl\u00f6dess\u00e4kring<span class=\"__11 _788\"> </span><span class=\"ls1f_10 ws5a\">286<span class=\"__11 _698\"> </span></span><span class=\"ws41_6\">115</span> <span class=\"__11 _621\"> </span>varav r<span class=\"__11 _602\"></span>edovisat i omr<span class=\"__11 _602\"></span>\u00e4kningsreserv<span class=\"__11 _cb_1\"> </span>2 371<span class=\"__11 _663\"> </span>1 847<span class=\"__11 _649\"> </span>2 657<span class=\"__11 _700\"> </span>1 963<span class=\"__11 _649\"> </span>S\u00e4kerhet<span class=\"__11 _602\"></span>er<span class=\"__11 _649\"> </span>Konc<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>nen h<span class=\"__11 _604\"></span>ar s<span class=\"__11 _604\"></span>t\u00e4ll<span class=\"__11 _604\"></span>t s\u00e4<span class=\"__11 _604\"></span>kerh<span class=\"__11 _604\"></span>eter i f<span class=\"__11 _604\"></span>orm a<span class=\"__11 _604\"></span>v fi<span class=\"__11 _604\"></span>nan<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>ell<span class=\"__11 _604\"></span>a for<span class=\"__11 _604\"></span>dri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar so<span class=\"__11 _604\"></span>m up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>\u00e5r til<span class=\"__11 _604\"></span>l 77<span class=\"__11 _604\"></span>2 (979) Mkr. Se vid<span class=\"__11 _604\"></span>are n<span class=\"__11 _604\"></span>ot 3<span class=\"__11 _604\"></span>3.<span class=\"__11 _649\"> </span>Dessa s\u00e4kerhe<span class=\"__11 _602\"></span>ter k<span class=\"__11 _602\"></span>an t<span class=\"__11 _602\"></span>as i<span class=\"__11 _602\"></span> anspr\u00e5k a<span class=\"__11 _602\"></span>v best\u00e4llar<span class=\"__11 _602\"></span>e om Sk<span class=\"__11 _602\"></span>ansk<span class=\"__11 _602\"></span>a ej<span class=\"__11 _602\"></span> fullf\u00f6lj<span class=\"__11 _602\"></span>er sina<span class=\"__11 _602\"></span> \u00e5taganden<span class=\"__11 _602\"></span> enligt r<span class=\"__11 _602\"></span>espektive en<span class=\"__11 _602\"></span>treprenad<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>kontrakt. Koncernen har i<span class=\"__11 _602\"></span> varierande omfa<span class=\"__11 _602\"></span>ttning erh\u00e5llit s\u00e4kerheter<span class=\"__11 _602\"></span> f\u00f6r kundfordringar i<span class=\"__11 _602\"></span> form av<span class=\"__11 _602\"></span> garantier utgivna<span class=\"__11 _602\"></span> av<span class=\"__11 _649\"> </span> bank-<span class=\"__11 _602\"></span> och f\u00f6rs\u00e4kringsf\u00f6retag samt i<span class=\"__11 _602\"></span> vissa fall i form<span class=\"__11 _602\"></span> av garantier f<span class=\"__11 _602\"></span>r\u00e5n moder <span class=\"__11 _3e_7\"></span>bol<span class=\"__11 _604\"></span>ag till<span class=\"__11 _602\"></span> best\u00e4llare.<span class=\"__11 _649\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-384": {
   "value": "<div class=\"t_11 m0_11 h3_11 ff2_11 fs1_11 fc0_11 sc0_11 lsc_11 ws1a_11\" style=\"left:0.1978836px; bottom:68.04901px;\">Finansiell riskhantering<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls1_11 ws6_11\" style=\"left:0.1978836px; bottom:57.001617px;\">Skansk<span class=\"__11 _602\"></span>a \u00e4r<span class=\"__11 _602\"></span> genom sin<span class=\"__11 _602\"></span> verk<span class=\"__11 _602\"></span>samhet, ut<span class=\"__11 _602\"></span>\u00f6v<span class=\"__11 _602\"></span>er aff\u00e4rsrisk<span class=\"__11 _602\"></span>er<span class=\"__11 _631\"></span>, </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls1_11 ws6_11\" style=\"left:0.1978836px; bottom:45.954224px;\">exponerad<span class=\"__11 _602\"></span> f\u00f6r ol<span class=\"__11 _602\"></span>ika<span class=\"__11 _602\"></span> finansiella<span class=\"__11 _602\"></span> risker<span class=\"__11 _602\"></span> s\u00e5som kredit<span class=\"__11 _602\"></span>risk, </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:0.1978836px; bottom:34.9068px;\"> <span class=\"__11 _3e_7\"></span>lik<span class=\"__11 _604\"></span>viditetsrisk och marknadsrisk<span class=\"__11 _604\"></span>. Dessa risker uppst\u00e5r </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls1_11 ws6_11\" style=\"left:0.1978836px; bottom:23.859406px;\">i k<span class=\"__11 _602\"></span>oncernens redo<span class=\"__11 _602\"></span>visade finansiel<span class=\"__11 _602\"></span>la instrumen<span class=\"__11 _602\"></span>t s\u00e5som </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:0.1978836px; bottom:12.812012px;\"> <span class=\"__11 _3e_7\"></span>lik<span class=\"__11 _604\"></span>vida medel, r\u00e4nteb\u00e4rande fordringar<span class=\"__11 _631\"></span>, kundfordringar<span class=\"__11 _631\"></span>, </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:0.1978836px; bottom:1.7646179px;\">leverant<span class=\"__11 _602\"></span>\u00f6rsskul<span class=\"__11 _604\"></span>der<span class=\"__11 _602\"></span>, upp <span class=\"__11 _3e_7\"></span>l\u00e5ning samt derivat.<span class=\"__11 _649\"> </span></div>Kreditrisk<span class=\"__11 _649\"> </span>Kreditrisk<span class=\"__11 _602\"></span> beskriver<span class=\"__11 _602\"></span> koncernens<span class=\"__11 _602\"></span> risk i<span class=\"__11 _602\"></span> de finansiella<span class=\"__11 _602\"></span> till<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>g\u00e5n<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>rna o<span class=\"__11 _604\"></span>ch u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>st\u00e5<span class=\"__11 _604\"></span>r om e<span class=\"__11 _604\"></span>n motp<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>t i<span class=\"__11 _604\"></span>nte up<span class=\"__11 _604\"></span>pf<span class=\"__11 _604\"></span>yll<span class=\"__11 _604\"></span>er s<span class=\"__11 _604\"></span>itt kont<span class=\"__11 _602\"></span>rakterade bet<span class=\"__11 _602\"></span>alnings\u00e5tagande<span class=\"__11 _602\"></span> gentemot<span class=\"__11 _602\"></span> Skansk<span class=\"__11 _602\"></span>a. Kre<span class=\"__11 _604\"></span>di<span class=\"__11 _604\"></span>tri<span class=\"__11 _604\"></span>sken f\u00f6<span class=\"__11 _604\"></span>rd<span class=\"__11 _604\"></span>ela<span class=\"__11 _604\"></span>s p<span class=\"__11 _604\"></span>\u00e5 fin<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll k<span class=\"__11 _604\"></span>red<span class=\"__11 _604\"></span>itri<span class=\"__11 _604\"></span>sk s<span class=\"__11 _604\"></span>om a<span class=\"__11 _604\"></span>vse<span class=\"__11 _604\"></span>r risken i r<span class=\"__11 _602\"></span>\u00e4nteb\u00e4rande tillg\u00e5ngar och derivat<span class=\"__11 _602\"></span> samt p\u00e5 kund<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>kreditrisk som avser risken<span class=\"__11 _602\"></span> i kundfordringarna. Finansiell kreditrisk \u2013<span class=\"__11 _602\"></span> risken<span class=\"__11 _602\"></span> i r\u00e4nt<span class=\"__11 _602\"></span>eb\u00e4rande tillg\u00e5ngar och deriv<span class=\"__11 _602\"></span>at<span class=\"__11 _649\"> </span>Finansiell<span class=\"__11 _602\"></span> kreditrisk<span class=\"__11 _602\"></span> \u00e4r den<span class=\"__11 _602\"></span> risk k<span class=\"__11 _602\"></span>oncernen l\u00f6per<span class=\"__11 _602\"></span> i f\u00f6r<span class=\"__11 _602\"></span>h\u00e5l<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>lan<span class=\"__11 _604\"></span>de ti<span class=\"__11 _604\"></span>ll f<span class=\"__11 _604\"></span>ina<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>iel<span class=\"__11 _604\"></span>la m<span class=\"__11 _604\"></span>otp<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>ter v<span class=\"__11 _604\"></span>id pl<span class=\"__11 _604\"></span>ac<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ing a<span class=\"__11 _604\"></span>v \u00f6ver<span class=\"__11 _604\"></span>skot<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>s<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>medel, tillgodohav<span class=\"__11 _602\"></span>anden p\u00e5<span class=\"__11 _602\"></span> bankkont<span class=\"__11 _602\"></span>on och in<span class=\"__11 _631\"></span>vestering i finansiella tillg\u00e5ngar<span class=\"__11 _602\"></span>. Kreditrisk i f<span class=\"__11 _602\"></span>orm av motpartsrisk uppst\u00e5r \u00e4ven vid<span class=\"__11 _602\"></span> anv<span class=\"__11 _602\"></span>\u00e4ndandet av derivatinstrument<span class=\"__11 _602\"></span> och utg\u00f6<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>s av ri<span class=\"__11 _604\"></span>sken a<span class=\"__11 _604\"></span>tt e<span class=\"__11 _604\"></span>n  <span class=\"__11 _3e_7\"></span>p<span class=\"__11 _604\"></span>ote<span class=\"__11 _604\"></span>ntie<span class=\"__11 _604\"></span>ll vi<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>t inte r<span class=\"__11 _604\"></span>eal<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>era<span class=\"__11 _604\"></span>s ifa<span class=\"__11 _604\"></span>ll mot<span class=\"__11 _604\"></span>par<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>n inte f<span class=\"__11 _604\"></span>ull<span class=\"__11 _604\"></span>f\u00f6l<span class=\"__11 _604\"></span>jer s<span class=\"__11 _604\"></span>in d<span class=\"__11 _604\"></span>el av ko<span class=\"__11 _604\"></span>ntra<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Skan<span class=\"__11 _604\"></span>ska s<span class=\"__11 _604\"></span>ka enl<span class=\"__11 _604\"></span>igt p<span class=\"__11 _604\"></span>ol<span class=\"__11 _604\"></span>icy<span class=\"__11 _604\"></span>n be<span class=\"__11 _604\"></span>gr\u00e4<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>a sin ex<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>ner<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>g mot fin<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>a mot<span class=\"__11 _604\"></span>par<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r ge<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span>m at<span class=\"__11 _604\"></span>t anv\u00e4n<span class=\"__11 _604\"></span>da b<span class=\"__11 _604\"></span>anke<span class=\"__11 _604\"></span>r oc<span class=\"__11 _604\"></span>h finansiella<span class=\"__11 _602\"></span> institut<span class=\"__11 _602\"></span>ioner som<span class=\"__11 _602\"></span> innehar h\u00f6g<span class=\"__11 _602\"></span> kredit <span class=\"__11 _3e_7\"></span>v\u00e4rdighe<span class=\"__11 _602\"></span>t enl<span class=\"__11 _604\"></span>igt r<span class=\"__11 _604\"></span>ati<span class=\"__11 _604\"></span>ngi<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>titu<span class=\"__11 _604\"></span>ten Sta<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>ard &amp; Po<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>s, M<span class=\"__11 _604\"></span>oo<span class=\"__11 _604\"></span>dy<span class=\"__11 _604\"></span>\u2019s ell<span class=\"__11 _604\"></span>er Fitc<span class=\"__11 _604\"></span>h. T<span class=\"__11 _604\"></span>il<span class=\"__11 _604\"></span>l\u00e5te<span class=\"__11 _604\"></span>n exp<span class=\"__11 _604\"></span>on<span class=\"__11 _604\"></span>eri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>svol<span class=\"__11 _604\"></span>ym p<span class=\"__11 _604\"></span>er mo<span class=\"__11 _604\"></span>tpa<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>t \u00e4r b<span class=\"__11 _604\"></span>ero<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>de av mo<span class=\"__11 _604\"></span>tpa<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>ten<span class=\"__11 _604\"></span>s kre<span class=\"__11 _604\"></span>dit<span class=\"__11 _604\"></span>bet<span class=\"__11 _604\"></span>yg o<span class=\"__11 _604\"></span>ch ex<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>ner<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>s l\u00f6<span class=\"__11 _604\"></span>ptid<span class=\"__11 _604\"></span>. Koncernen<span class=\"__11 _602\"></span> har ock<span class=\"__11 _602\"></span>s\u00e5, f\u00f6r<span class=\"__11 _602\"></span> att reducera<span class=\"__11 _602\"></span> kreditri<span class=\"__11 _602\"></span>sken i<span class=\"__11 _602\"></span> deri<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>vatinstrument, tecknat st<span class=\"__11 _602\"></span>andardiserade k<span class=\"__11 _604\"></span>vittningsavtal (IS<span class=\"__11 _604\"></span>DA av<span class=\"__11 _604\"></span>tal) me<span class=\"__11 _604\"></span>d sa<span class=\"__11 _604\"></span>mtl<span class=\"__11 _604\"></span>iga f<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>ans<span class=\"__11 _604\"></span>ie<span class=\"__11 _604\"></span>lla m<span class=\"__11 _604\"></span>otp<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r me<span class=\"__11 _604\"></span>d vil<span class=\"__11 _604\"></span>ka derivatkont<span class=\"__11 _602\"></span>rakt ing\u00e5s<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Vid p<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>g av \u00f6ve<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>kott<span class=\"__11 _604\"></span>sm<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>el \u00e4<span class=\"__11 _604\"></span>r m\u00e5l<span class=\"__11 _604\"></span>s\u00e4<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n att l\u00f6p<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de u<span class=\"__11 _604\"></span>ppn<span class=\"__11 _604\"></span>\u00e5 en g<span class=\"__11 _604\"></span>od r<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>ksp<span class=\"__11 _604\"></span>rid<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g. P<span class=\"__11 _604\"></span>er \u00e5r<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>if<span class=\"__11 _604\"></span>tet var \u00f6versk<span class=\"__11 _602\"></span>ottsmedel huvudsakligen placerade<span class=\"__11 _602\"></span> i st\u00f6rr<span class=\"__11 _602\"></span>e bank<span class=\"__11 _602\"></span>er me<span class=\"__11 _604\"></span>d glo<span class=\"__11 _604\"></span>ba<span class=\"__11 _604\"></span>l n\u00e4<span class=\"__11 _604\"></span>rv<span class=\"__11 _604\"></span>aro fr<span class=\"__11 _604\"></span>\u00e5n fr<span class=\"__11 _604\"></span>\u00e4ms<span class=\"__11 _604\"></span>t No<span class=\"__11 _604\"></span>rd<span class=\"__11 _604\"></span>en, Eu<span class=\"__11 _604\"></span>rop<span class=\"__11 _604\"></span>a, U<span class=\"__11 _604\"></span>SA o<span class=\"__11 _604\"></span>ch Japan samt i k<span class=\"__11 _602\"></span>ortfristiga r\u00e4nteb\u00e4rande instrument och penningmarknadsfonder<span class=\"__11 _631\"></span>. Skansk<span class=\"__11 _602\"></span>a an<span class=\"__11 _631\"></span>v\u00e4nder f\u00f6r<span class=\"__11 _602\"></span> n\u00e4rva<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>rande ett tiotal<span class=\"__11 _602\"></span> banker f<span class=\"__11 _602\"></span>\u00f6r derivattransaktioner.<span class=\"__11 _649\"> </span>Den maximala exponeringen motsvarar t<span class=\"__11 _602\"></span>illg\u00e5ngarnas verk<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>ga v\u00e4r<span class=\"__11 _604\"></span>de o<span class=\"__11 _604\"></span>ch up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>\u00e5r ti<span class=\"__11 _604\"></span>ll 25 62<span class=\"__11 _604\"></span>0 (31 500) M<span class=\"__11 _604\"></span>kr.<span class=\"__11 _649\"> </span>Genomsnit<span class=\"__11 _604\"></span>tlig l\u00f6ptid<span class=\"__11 _602\"></span> f\u00f6r r\u00e4nteb\u00e4rande t<span class=\"__11 _602\"></span>illg\u00e5ngar uppgick till 0,<span class=\"__11 _604\"></span>3 (0,<span class=\"__11 _604\"></span>3) \u00e5r p<span class=\"__11 _604\"></span>er de<span class=\"__11 _604\"></span>n 31 de<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>mb<span class=\"__11 _604\"></span>er 202<span class=\"__11 _604\"></span>2<span class=\"__11 _604\"></span>. Konc<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>nen<span class=\"__11 _604\"></span>s finansiella<span class=\"__11 _602\"></span> r\u00e4nteb\u00e4r<span class=\"__11 _602\"></span>ande til<span class=\"__11 _602\"></span>lg\u00e5ngar per<span class=\"__11 _602\"></span> den 3<span class=\"__11 _602\"></span>1 december 2022, huvudsakligen best\u00e5ende av banktillgodohavanden och placeringar i kortfristiga skuldinstrument, bed\u00f6m<span class=\"__11 _604\"></span>s for<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>sat<span class=\"__11 _604\"></span>t h<span class=\"__11 _604\"></span>a l\u00e5g k<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>dit <span class=\"__11 _611\"></span>ri<span class=\"__11 _604\"></span>sk p<span class=\"__11 _604\"></span>er b<span class=\"__11 _604\"></span>al<span class=\"__11 _604\"></span>ans<span class=\"__11 _604\"></span>da<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n d\u00e5 ti<span class=\"__11 _604\"></span>llg<span class=\"__11 _604\"></span>\u00e5ng<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>na har rating med h\u00f6g<span class=\"__11 _602\"></span> kreditv\u00e4rdighet varf\u00f6r f\u00f6rlustreserven f\u00f6r d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>sa ti<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>g\u00e5n<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>r ba<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>ras p<span class=\"__11 _604\"></span>\u00e5 12 m<span class=\"__11 _604\"></span>\u00e5n<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>s f\u00f6r<span class=\"__11 _604\"></span> <span class=\"__11 _611\"></span>v\u00e4nta<span class=\"__11 _604\"></span>de kreditf\u00f6rluster.<span class=\"__11 _649\"> </span><span class=\"__11 _602\"></span> Marknadsrisk<span class=\"__11 _649\"> </span>Marknadsris<span class=\"__11 _604\"></span>k \u00e4r k<span class=\"__11 _602\"></span>oncernens risk att verkligt v<span class=\"__11 _602\"></span>\u00e4rde p\u00e5 finansiella instru<span class=\"__11 _602\"></span>ment eller<span class=\"__11 _602\"></span> framti<span class=\"__11 _602\"></span>da k<span class=\"__11 _602\"></span>assafl\u00f6den fr\u00e5n<span class=\"__11 _602\"></span> fin<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>a ins<span class=\"__11 _604\"></span>tr<span class=\"__11 _604\"></span>ume<span class=\"__11 _604\"></span>nt kom<span class=\"__11 _604\"></span>me<span class=\"__11 _604\"></span>r att f<span class=\"__11 _604\"></span>luk<span class=\"__11 _604\"></span>tu<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>a p\u00e5 g<span class=\"__11 _604\"></span>run<span class=\"__11 _604\"></span>d av f\u00f6r\u00e4ndringar i marknadspriser.<span class=\"__11 _602\"></span> Huvudsakliga marknad<span class=\"__11 _604\"></span>s<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>risker i k<span class=\"__11 _631\"></span>o<span class=\"__11 _604\"></span>ncernen \u00e4r r\u00e4nterisk och v<span class=\"__11 _602\"></span>alutarisk.<span class=\"__11 _649\"> </span>R\u00e4nteri<span class=\"__11 _604\"></span>sk<span class=\"__11 _649\"> </span>R\u00e4nterisk ut<span class=\"__11 _602\"></span>g\u00f6r risken att r\u00e4n<span class=\"__11 _602\"></span>tef\u00f6r\u00e4ndringar in<span class=\"__11 _602\"></span>verkar<span class=\"__11 _602\"></span> nega<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>tivt p\u00e5 k<span class=\"__11 _602\"></span>oncernens fina<span class=\"__11 _602\"></span>nsnetto och<span class=\"__11 _602\"></span> kassafl\u00f6de<span class=\"__11 _602\"></span> (k<span class=\"__11 _602\"></span>assafl\u00f6<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>de<span class=\"__11 _604\"></span>sri<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>) ell<span class=\"__11 _604\"></span>er ve<span class=\"__11 _604\"></span>rkl<span class=\"__11 _604\"></span>igt v\u00e4<span class=\"__11 _604\"></span>rde p<span class=\"__11 _604\"></span>\u00e5 f<span class=\"__11 _604\"></span>ina<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>iel<span class=\"__11 _604\"></span>la ti<span class=\"__11 _604\"></span>llg<span class=\"__11 _604\"></span>\u00e5ng<span class=\"__11 _604\"></span>ar o<span class=\"__11 _604\"></span>ch skulder (v<span class=\"__11 _602\"></span>erkligt v\u00e4rde<span class=\"__11 _602\"></span> r\u00e4nterisk).<span class=\"__11 _649\"> </span>F\u00f6r<span class=\"__11 _602\"></span> att begr\u00e4nsa<span class=\"__11 _602\"></span> risken<span class=\"__11 _602\"></span> ska<span class=\"__11 _602\"></span> r\u00e4nt<span class=\"__11 _602\"></span>ebindningen<span class=\"__11 _602\"></span> p\u00e5 finansiella<span class=\"__11 _602\"></span> till<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar oc<span class=\"__11 _604\"></span>h sk<span class=\"__11 _604\"></span>ul<span class=\"__11 _604\"></span>der i m<span class=\"__11 _604\"></span>\u00f6j<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>te m\u00e5<span class=\"__11 _604\"></span>n matc<span class=\"__11 _604\"></span>ha<span class=\"__11 _604\"></span>s i re<span class=\"__11 _604\"></span>sp<span class=\"__11 _604\"></span>ek<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>tive uppl\u00e5ningsvalu<span class=\"__11 _602\"></span>ta.<span class=\"__11 _649\"> </span>Vid ber\u00e4kn<span class=\"__11 _602\"></span>ing av<span class=\"__11 _602\"></span> koncernens<span class=\"__11 _602\"></span> k\u00e4nsli<span class=\"__11 _602\"></span>ghet f\u00f6r<span class=\"__11 _602\"></span> r\u00e4nt<span class=\"__11 _602\"></span>ef\u00f6r<span class=\"__11 _631\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>\u00e4ndringar inkluderas samtliga r\u00e4nteb\u00e4rande t<span class=\"__11 _602\"></span>illg\u00e5ngar<span class=\"__11 _602\"></span>, skulder och<span class=\"__11 _602\"></span> derivat,<span class=\"__11 _602\"></span> med undan<span class=\"__11 _602\"></span>tag<span class=\"__11 _602\"></span> av pensioner<span class=\"__11 _602\"></span> och lea<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>singskulder<span class=\"__11 _631\"></span>. F\u00f6r r\u00e4n<span class=\"__11 _602\"></span>terisk<span class=\"__11 _602\"></span> avseende pensioner<span class=\"__11 _631\"></span>, se Not<span class=\"__11 _602\"></span> 28.<span class=\"__11 _602\"></span> Analysen a<span class=\"__11 _602\"></span>ntar<span class=\"__11 _602\"></span> att positi<span class=\"__11 _602\"></span>onen per 3<span class=\"__11 _602\"></span>1 december<span class=\"__11 _602\"></span> 2022<span class=\"__11 _602\"></span> h\u00e5lls konstant<span class=\"__11 _602\"></span> avseende s\u00e5v\u00e4l storlek p\u00e5 nettoskuld, i<span class=\"__11 _602\"></span> f\u00f6rh\u00e5l<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>lan<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>t mel<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>n fas<span class=\"__11 _604\"></span>ta oc<span class=\"__11 _604\"></span>h r\u00f6<span class=\"__11 _604\"></span>rli<span class=\"__11 _604\"></span>ga r\u00e4<span class=\"__11 _604\"></span>ntor s<span class=\"__11 _604\"></span>amt i a<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>ele<span class=\"__11 _604\"></span>n av finansiella instrument i utl\u00e4ndsk valut<span class=\"__11 _602\"></span>a. K\u00e4ns<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>het<span class=\"__11 _604\"></span>en i ver<span class=\"__11 _604\"></span>kl<span class=\"__11 _604\"></span>igt v\u00e4<span class=\"__11 _604\"></span>rde m<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>s me<span class=\"__11 _604\"></span>d tre o<span class=\"__11 _604\"></span>lika s<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>nar<span class=\"__11 _604\"></span>ier, del<span class=\"__11 _604\"></span>s me<span class=\"__11 _604\"></span>d et<span class=\"__11 _604\"></span>t ba<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>sc<span class=\"__11 _604\"></span>ena<span class=\"__11 _604\"></span>ri<span class=\"__11 _604\"></span>o som i<span class=\"__11 _604\"></span>nn<span class=\"__11 _604\"></span>eb<span class=\"__11 _604\"></span>\u00e4r en \u00f6<span class=\"__11 _604\"></span>kn<span class=\"__11 _604\"></span>ing a<span class=\"__11 _604\"></span>v r\u00e4nte<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>niv\u00e5<span class=\"__11 _604\"></span>n me<span class=\"__11 _604\"></span>d en pr<span class=\"__11 _604\"></span>oc<span class=\"__11 _604\"></span>ente<span class=\"__11 _604\"></span>nh<span class=\"__11 _604\"></span>et \u00f6ver a<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>a l\u00f6p<span class=\"__11 _604\"></span>tid<span class=\"__11 _604\"></span>er, dels m<span class=\"__11 _604\"></span>ed e<span class=\"__11 _604\"></span>n \u00f6kn<span class=\"__11 _604\"></span>ing r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tive mi<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>kni<span class=\"__11 _604\"></span>ng a<span class=\"__11 _604\"></span>v ba<span class=\"__11 _604\"></span>sc<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>ari<span class=\"__11 _604\"></span>ots l<span class=\"__11 _604\"></span>utni<span class=\"__11 _604\"></span>ng m<span class=\"__11 _604\"></span>ed en halv<span class=\"__11 _602\"></span> procentenhe<span class=\"__11 _602\"></span>t \u00f6<span class=\"__11 _602\"></span>ver l\u00f6p<span class=\"__11 _602\"></span>tiden. F<span class=\"__11 _602\"></span>\u00f6r\u00e4ndringen<span class=\"__11 _602\"></span> i v<span class=\"__11 _602\"></span>erkligt v\u00e4rd<span class=\"__11 _604\"></span>e f\u00e5r e<span class=\"__11 _604\"></span>nli<span class=\"__11 _604\"></span>gt p<span class=\"__11 _604\"></span>oli<span class=\"__11 _604\"></span>cyn i<span class=\"__11 _604\"></span>nte \u00f6ver<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>ig<span class=\"__11 _604\"></span>a 150 M<span class=\"__11 _604\"></span>kr f\u00f6<span class=\"__11 _604\"></span>r n\u00e5<span class=\"__11 _604\"></span>got a<span class=\"__11 _604\"></span>v dessa r\u00e4ntescenarier.<span class=\"__11 _649\"> </span>Per 31 d<span class=\"__11 _604\"></span>ec<span class=\"__11 _604\"></span>emb<span class=\"__11 _604\"></span>er 2<span class=\"__11 _604\"></span>022 s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>le f\u00f6<span class=\"__11 _604\"></span>r\u00e4n<span class=\"__11 _604\"></span>dri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>en i ve<span class=\"__11 _604\"></span>rkl<span class=\"__11 _604\"></span>igt v\u00e4<span class=\"__11 _604\"></span>rde estimerat<span class=\"__11 _602\"></span> med ov<span class=\"__11 _602\"></span>anst\u00e5ende<span class=\"__11 _602\"></span> scenarier p\u00e5v<span class=\"__11 _602\"></span>erka<span class=\"__11 _602\"></span> finans-<span class=\"__11 _649\"> </span>net<span class=\"__11 _604\"></span>tot i<span class=\"__11 _604\"></span>nom i<span class=\"__11 _604\"></span>nter<span class=\"__11 _604\"></span>va<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>et 18\u2013<span class=\"__11 _604\"></span>53 (47<span class=\"__11 _631\"></span>\u2013104) Mkr o<span class=\"__11 _604\"></span>ch \u00f6v<span class=\"__11 _604\"></span>rig<span class=\"__11 _604\"></span>t total<span class=\"__11 _604\"></span>res<span class=\"__11 _604\"></span>ul<span class=\"__11 _604\"></span>tat me<span class=\"__11 _604\"></span>d 0 (0) Mkr, d\u00e5 s\u00e4<span class=\"__11 _604\"></span>kri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>sre<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g inte till\u00e4mpats p\u00e5 utest\u00e5ende r\u00e4nt<span class=\"__11 _602\"></span>eswapavtal. Samtliga be<span class=\"__11 _604\"></span>lop<span class=\"__11 _604\"></span>p \u00e4r a<span class=\"__11 _604\"></span>ngi<span class=\"__11 _604\"></span>vna f<span class=\"__11 _604\"></span>\u00f6re s<span class=\"__11 _604\"></span>kat<span class=\"__11 _604\"></span>t. Eg<span class=\"__11 _604\"></span>et kap<span class=\"__11 _604\"></span>ital s<span class=\"__11 _604\"></span>ku<span class=\"__11 _604\"></span>lle s<span class=\"__11 _604\"></span>\u00e5l<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>es p\u00e5<span class=\"__11 _604\"></span>verka<span class=\"__11 _604\"></span>s me<span class=\"__11 _604\"></span>d 14\u2013<span class=\"__11 _604\"></span>42 (37\u201383) Mk<span class=\"__11 _604\"></span>r me<span class=\"__11 _604\"></span>d h\u00e4n<span class=\"__11 _604\"></span>syn t<span class=\"__11 _604\"></span>age<span class=\"__11 _604\"></span>n til<span class=\"__11 _604\"></span>l ska<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Konc<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>nen<span class=\"__11 _604\"></span>s kas<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>fl\u00f6<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>sr<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>k f\u00e5r int<span class=\"__11 _604\"></span>e \u00f6ver<span class=\"__11 _604\"></span>sti<span class=\"__11 _604\"></span>ga 1<span class=\"__11 _604\"></span>50 Mk<span class=\"__11 _604\"></span>r \u00f6ver en 1<span class=\"__11 _604\"></span>2 m\u00e5n<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>s pe<span class=\"__11 _604\"></span>rio<span class=\"__11 _604\"></span>d vi<span class=\"__11 _604\"></span>d en \u00f6<span class=\"__11 _604\"></span>kni<span class=\"__11 _604\"></span>ng me<span class=\"__11 _604\"></span>d en p<span class=\"__11 _604\"></span>ro<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>nten<span class=\"__11 _604\"></span>het av marknadsr\u00e4ntorna. Givet samma v<span class=\"__11 _602\"></span>olym och r\u00e4ntebind<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>nin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>tid s<span class=\"__11 _604\"></span>om p<span class=\"__11 _604\"></span>er \u00e5r<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>if<span class=\"__11 _604\"></span>tet s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>le en g<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>om<span class=\"__11 _604\"></span>sni<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>lig h<span class=\"__11 _604\"></span>\u00f6jn<span class=\"__11 _604\"></span>ing av marknadsr\u00e4ntan med 1<span class=\"__11 _602\"></span> procentenhet fr\u00e5n niv<span class=\"__11 _602\"></span>\u00e5n vid \u00e5r<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>kif<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>t ge en u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>skat<span class=\"__11 _604\"></span>tad p<span class=\"__11 _604\"></span>os<span class=\"__11 _604\"></span>iti<span class=\"__11 _604\"></span>v ef<span class=\"__11 _604\"></span>fek<span class=\"__11 _604\"></span>t p<span class=\"__11 _604\"></span>\u00e5 konc<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>ns fin<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>to p\u00e5 1<span class=\"__11 _604\"></span>35 (143) M<span class=\"__11 _604\"></span>kr f\u00f6<span class=\"__11 _604\"></span>r komm<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de 1<span class=\"__11 _604\"></span>2 m\u00e5<span class=\"__11 _604\"></span>nad<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>s period.<span class=\"__11 _649\"> </span>Den genomsnittliga r\u00e4ntebindningstiden f\u00f6r samtliga r\u00e4n<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>teb<span class=\"__11 _604\"></span>\u00e4ra<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e till<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar var 0,<span class=\"__11 _604\"></span>1 (0,2) \u00e5<span class=\"__11 _604\"></span>r me<span class=\"__11 _604\"></span>d h\u00e4n<span class=\"__11 _604\"></span>syn ta<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n til<span class=\"__11 _604\"></span>l der<span class=\"__11 _604\"></span>ivat<span class=\"__11 _604\"></span>. R\u00e4<span class=\"__11 _604\"></span>ntes<span class=\"__11 _604\"></span>at<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>n f\u00f6r d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>sa u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>gic<span class=\"__11 _604\"></span>k vi<span class=\"__11 _604\"></span>d \u00e5rs<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>kif<span class=\"__11 _604\"></span>tet t<span class=\"__11 _604\"></span>ill 3,52 (<span class=\"__11 _602\"></span>0,22<span class=\"__11 _602\"></span>) procent. A<span class=\"__11 _602\"></span>v k<span class=\"__11 _602\"></span>oncernens t<span class=\"__11 _602\"></span>otala<span class=\"__11 _602\"></span> r\u00e4nt<span class=\"__11 _602\"></span>eb\u00e4rande finansiella<span class=\"__11 _602\"></span> tillg\u00e5ngar<span class=\"__11 _631\"></span>, efter<span class=\"__11 _602\"></span> h\u00e4nsyn t<span class=\"__11 _602\"></span>agen ti<span class=\"__11 _602\"></span>ll deriv<span class=\"__11 _602\"></span>at, l\u00f6per<span class=\"__11 _602\"></span> 49 (72) pro<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>nt me<span class=\"__11 _604\"></span>d fa<span class=\"__11 _604\"></span>st r\u00e4<span class=\"__11 _604\"></span>nta oc<span class=\"__11 _604\"></span>h 51 (28) pro<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>nt me<span class=\"__11 _604\"></span>d r\u00f6rlig r\u00e4nta. Den<span class=\"__11 _602\"></span> genomsnittliga r\u00e4ntebindningstiden f\u00f6r samtliga r\u00e4nteb\u00e4rande skulder med h\u00e4nsyn<span class=\"__11 _602\"></span> tagen till deri<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>vat, ex<span class=\"__11 _604\"></span>klu<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>ve le<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>uld<span class=\"__11 _604\"></span>er o<span class=\"__11 _604\"></span>ch p<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>si<span class=\"__11 _604\"></span>ons<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>d, var 0,<span class=\"__11 _604\"></span>2 (0<span class=\"__11 _602\"></span>,0)<span class=\"__11 _602\"></span> \u00e5r<span class=\"__11 _602\"></span>. R\u00e4nt<span class=\"__11 _602\"></span>esatsen f\u00f6r r\u00e4nteb\u00e4rande skulder uppgick vid \u00e5r<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>kif<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>t till 3<span class=\"__11 _604\"></span>,5<span class=\"__11 _604\"></span>6 (1,<span class=\"__11 _604\"></span>42), med h<span class=\"__11 _604\"></span>\u00e4ns<span class=\"__11 _604\"></span>yn ta<span class=\"__11 _604\"></span>gen t<span class=\"__11 _604\"></span>ill d<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ivat va<span class=\"__11 _604\"></span>r r\u00e4nt<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>ats<span class=\"__11 _604\"></span>en 3<span class=\"__11 _604\"></span>,5<span class=\"__11 _604\"></span>6 (0,49) proc<span class=\"__11 _604\"></span>ent<span class=\"__11 _604\"></span>. Av tota<span class=\"__11 _604\"></span>la r<span class=\"__11 _604\"></span>\u00e4nte<span class=\"__11 _604\"></span>b\u00e4r<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de finansiella<span class=\"__11 _602\"></span> skulder<span class=\"__11 _631\"></span>, efter h\u00e4nsyn<span class=\"__11 _602\"></span> tagen<span class=\"__11 _602\"></span> till<span class=\"__11 _602\"></span> derivat,<span class=\"__11 _602\"></span> l\u00f6per 5 (4<span class=\"__11 _602\"></span>) pro<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>nt me<span class=\"__11 _604\"></span>d fa<span class=\"__11 _604\"></span>st r\u00e4<span class=\"__11 _604\"></span>nta re<span class=\"__11 _604\"></span>sp<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>ti<span class=\"__11 _604\"></span>ve 95 (9<span class=\"__11 _602\"></span>6) proc<span class=\"__11 _604\"></span>ent me<span class=\"__11 _604\"></span>d r\u00f6r<span class=\"__11 _604\"></span>lig r<span class=\"__11 _604\"></span>\u00e4nta<span class=\"__11 _604\"></span>. Per 31 d<span class=\"__11 _604\"></span>ec<span class=\"__11 _604\"></span>emb<span class=\"__11 _604\"></span>er 2<span class=\"__11 _604\"></span>022 fa<span class=\"__11 _604\"></span>nns t<span class=\"__11 _604\"></span>v\u00e5 u<span class=\"__11 _604\"></span>tes<span class=\"__11 _604\"></span>t\u00e5e<span class=\"__11 _604\"></span>nde  <span class=\"__11 _611\"></span>r\u00e4<span class=\"__11 _604\"></span>nte<span class=\"__11 _604\"></span>swap<span class=\"__11 _604\"></span> <span class=\"__11 _611\"></span>-  <span class=\"__11 _611\"></span> <span class=\"__11 _3e_7\"></span>a<span class=\"__11 _604\"></span>v<span class=\"__11 _604\"></span>tal u<span class=\"__11 _604\"></span>ppg<span class=\"__11 _604\"></span>\u00e5e<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e till s<span class=\"__11 _604\"></span>am<span class=\"__11 _604\"></span>ma<span class=\"__11 _604\"></span>nla<span class=\"__11 _604\"></span>gt no<span class=\"__11 _604\"></span>mi<span class=\"__11 _604\"></span>nel<span class=\"__11 _604\"></span>lt 5<span class=\"__11 _604\"></span>50 (4 20<span class=\"__11 _604\"></span>0) Mk<span class=\"__11 _604\"></span>r vil<span class=\"__11 _604\"></span>ka har i<span class=\"__11 _604\"></span>ng\u00e5<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>s f\u00f6<span class=\"__11 _604\"></span>r att o<span class=\"__11 _604\"></span>mvan<span class=\"__11 _604\"></span>dla d<span class=\"__11 _604\"></span>el<span class=\"__11 _604\"></span>ar av ko<span class=\"__11 _604\"></span>nc<span class=\"__11 _604\"></span>ern<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>s <span class=\"__11 _3e_7\"></span>  <span class=\"__11 _3e_7\"></span>pl<span class=\"__11 _604\"></span>aceringar fr\u00e5n r\u00f6rlig till fast r\u00e4n<span class=\"__11 _602\"></span>ta. S\u00e4kringsredovisning till\u00e4mpas f\u00f6r r\u00e4nteswappar<span class=\"__11 _602\"></span> med villk<span class=\"__11 _602\"></span>or som mat<span class=\"__11 _602\"></span>char det<span class=\"__11 _602\"></span> s\u00e4krade l\u00e5net<span class=\"__11 _602\"></span> avseende nominell<span class=\"__11 _602\"></span>t belopp, r<span class=\"__11 _602\"></span>eferensr\u00e4nt<span class=\"__11 _602\"></span>a, f<span class=\"__11 _602\"></span>\u00f6rfallodag, betalni<span class=\"__11 _602\"></span>ngs- och r\u00e4n<span class=\"__11 _602\"></span>te<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.009986877px; bottom:149.07721px;\">jus<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>dag<span class=\"__11 _604\"></span>. Ef<span class=\"__11 _604\"></span>fek<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>ivit<span class=\"__11 _604\"></span>eten u<span class=\"__11 _604\"></span>tv\u00e4<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>ra<span class=\"__11 _604\"></span>s de<span class=\"__11 _604\"></span>ls n\u00e4<span class=\"__11 _604\"></span>r s\u00e4<span class=\"__11 _604\"></span>kri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>s<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls3_11 ws4_11\" style=\"left:0.009986877px; bottom:138.02979px;\">f\u00f6rh\u00e5llandet<span class=\"__11 _602\"></span> ing\u00e5s dels l\u00f6pande.<span class=\"__11 _602\"></span> Ineffektivite<span class=\"__11 _602\"></span>t ka<span class=\"__11 _602\"></span>n uppst\u00e5<span class=\"__11 _602\"></span> </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:0.009986877px; bottom:126.98242px;\">ifall kreditv\u00e4rdigheten<span class=\"__11 _602\"></span> hos kont<span class=\"__11 _602\"></span>rakts<span class=\"__11 _604\"></span>parterna p\u00e5verkar </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:0.009986877px; bottom:115.935px;\">verkligt v<span class=\"__11 _602\"></span>\u00e4rde f\u00f6r\u00e4ndringar i s\u00e4kringen och det<span class=\"__11 _602\"></span> s\u00e4krade </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.009986877px; bottom:104.887634px;\">l\u00e5n<span class=\"__11 _604\"></span>et o<span class=\"__11 _604\"></span>lika<span class=\"__11 _604\"></span>. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.009986877px; bottom:86.46918px;\">Per 31 d<span class=\"__11 _604\"></span>ec<span class=\"__11 _604\"></span>emb<span class=\"__11 _604\"></span>er 2<span class=\"__11 _604\"></span>022 ti<span class=\"__11 _604\"></span>ll\u00e4<span class=\"__11 _604\"></span>mp<span class=\"__11 _604\"></span>ar S<span class=\"__11 _604\"></span>kans<span class=\"__11 _604\"></span>ka inte s<span class=\"__11 _604\"></span>\u00e4kr<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>-<span class=\"__11 _649\"> </span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.009986877px; bottom:75.421814px;\">red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sni<span class=\"__11 _604\"></span>ng f\u00f6<span class=\"__11 _604\"></span>r n\u00e5<span class=\"__11 _604\"></span>got u<span class=\"__11 _604\"></span>tes<span class=\"__11 _604\"></span>t\u00e5e<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e r\u00e4nte<span class=\"__11 _604\"></span>swa<span class=\"__11 _604\"></span>pav<span class=\"__11 _604\"></span>ta<span class=\"__11 _604\"></span>l. Ver<span class=\"__11 _604\"></span>kli<span class=\"__11 _604\"></span>gt </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls4_11 ws8_11\" style=\"left:0.009986877px; bottom:64.37439px;\">v\u00e4rde avseende r\u00e4nt<span class=\"__11 _602\"></span>eswappar f\u00f6r vilk<span class=\"__11 _602\"></span>a s\u00e4kringsredovis<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws59\" style=\"left:0.009986877px; bottom:53.327026px;\">nin<span class=\"__11 _604\"></span>g inte ti<span class=\"__11 _604\"></span>ll\u00e4<span class=\"__11 _604\"></span>mp<span class=\"__11 _604\"></span>as u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>gic<span class=\"__11 _604\"></span>k til<span class=\"__11 _604\"></span>l -1 (<span class=\"__11 _602\"></span>-1) Mkr pe<span class=\"__11 _604\"></span>r de<span class=\"__11 _604\"></span>n 31 dec<span class=\"__11 _604\"></span>em<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span></div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.009986877px; bottom:42.279602px;\">be<span class=\"__11 _604\"></span>r 2022<span class=\"__11 _604\"></span>. F\u00f6r d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>a r\u00e4nte<span class=\"__11 _604\"></span>swa<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>ar re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>isa<span class=\"__11 _604\"></span>s f\u00f6<span class=\"__11 _604\"></span>r\u00e4n<span class=\"__11 _604\"></span>dri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>ar </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.009986877px; bottom:31.232178px;\">i verk<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>gt v\u00e4r<span class=\"__11 _604\"></span>de \u00f6ver r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>ulta<span class=\"__11 _604\"></span>tr\u00e4<span class=\"__11 _604\"></span>kni<span class=\"__11 _604\"></span>nge<span class=\"__11 _604\"></span>n<span class=\"__11 _604\"></span>. </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.009986877px; bottom:12.813812px;\">D\u00e4r<span class=\"__11 _604\"></span>ut\u00f6ve<span class=\"__11 _604\"></span>r fan<span class=\"__11 _604\"></span>ns et<span class=\"__11 _604\"></span>t in<span class=\"__11 _604\"></span>g\u00e5<span class=\"__11 _604\"></span>nge<span class=\"__11 _604\"></span>t r\u00e4nt<span class=\"__11 _604\"></span>eswa<span class=\"__11 _604\"></span>pa<span class=\"__11 _604\"></span>vt<span class=\"__11 _604\"></span>al i de<span class=\"__11 _604\"></span>l\u00e4<span class=\"__11 _604\"></span>gt jo<span class=\"__11 _604\"></span>int </div><div class=\"t_11 m0_11 h4_11 ff1_11 fs1_11 fc0_11 sc0_11 ls0_11 ws2_11\" style=\"left:0.009986877px; bottom:1.7664185px;\">ventu<span class=\"__11 _604\"></span>reb<span class=\"__11 _604\"></span>ol<span class=\"__11 _604\"></span>ag f\u00f6<span class=\"__11 _604\"></span>r vi<span class=\"__11 _604\"></span>lken s<span class=\"__11 _604\"></span>\u00e4kr<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sni<span class=\"__11 _604\"></span>ng ti<span class=\"__11 _604\"></span>ll\u00e4<span class=\"__11 _604\"></span>mp<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span></div>V<span class=\"__11 _602\"></span>alutarisk<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>alutar<span class=\"__11 _602\"></span>isk definier<span class=\"__11 _602\"></span>as som ri<span class=\"__11 _602\"></span>sken a<span class=\"__11 _602\"></span>tt koncernens<span class=\"__11 _602\"></span> result<span class=\"__11 _602\"></span>at<span class=\"__11 _602\"></span>-<span class=\"__11 _649\"> </span>r\u00e4k<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g oc<span class=\"__11 _604\"></span>h rap<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>t \u00f6ver f<span class=\"__11 _604\"></span>ina<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>iel<span class=\"__11 _604\"></span>l st\u00e4<span class=\"__11 _604\"></span>lln<span class=\"__11 _604\"></span>ing p<span class=\"__11 _604\"></span>\u00e5ve<span class=\"__11 _604\"></span>rkas negativt av valutakursf\u00f6r\u00e4ndringar<span class=\"__11 _602\"></span>. Denna risk k<span class=\"__11 _602\"></span>an delas upp i t<span class=\"__11 _604\"></span>ran<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>ion<span class=\"__11 _604\"></span>sex<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>ner<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>g, de<span class=\"__11 _604\"></span>t vil<span class=\"__11 _604\"></span>l s\u00e4<span class=\"__11 _604\"></span>ga ne<span class=\"__11 _604\"></span>tto<span class=\"__11 _604\"></span>t av op<span class=\"__11 _604\"></span>e<span class=\"__11 _604\"></span><span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>rativa<span class=\"__11 _602\"></span> och finansiella (r\u00e4nt<span class=\"__11 _602\"></span>or<span class=\"__11 _602\"></span>/<span class=\"__11 _602\"></span>amorteringar) fl\u00f6den, och omr\u00e4kningse<span class=\"__11 _602\"></span>xponering av<span class=\"__11 _602\"></span>seende nettoin<span class=\"__11 _602\"></span>vest<span class=\"__11 _602\"></span>eringar i<span class=\"__11 _602\"></span> utl\u00e4ndska<span class=\"__11 _602\"></span> koncernbolag.<span class=\"__11 _649\"> </span>T<span class=\"__11 _631\"></span>ransaktionsexponering<span class=\"__11 _649\"> </span>T<span class=\"__11 _631\"></span>ransaktionsexponering<span class=\"__11 _602\"></span> uppst\u00e5r<span class=\"__11 _602\"></span> i den<span class=\"__11 _602\"></span> lokala<span class=\"__11 _602\"></span> enheten<span class=\"__11 _602\"></span> n\u00e4r in<span class=\"__11 _604\"></span>- oc<span class=\"__11 _604\"></span>h ut<span class=\"__11 _604\"></span>fl\u00f6<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n i, f\u00f6<span class=\"__11 _604\"></span>r enh<span class=\"__11 _604\"></span>ete<span class=\"__11 _604\"></span>n utl<span class=\"__11 _604\"></span>\u00e4nd<span class=\"__11 _604\"></span>ska va<span class=\"__11 _604\"></span>luto<span class=\"__11 _604\"></span>r<span class=\"__11 _602\"></span>, inte \u00e4<span class=\"__11 _604\"></span>r matchade.<span class=\"__11 _649\"> </span>T<span class=\"__11 _631\"></span>rots att k<span class=\"__11 _631\"></span>onc<span class=\"__11 _604\"></span>ernen har<span class=\"__11 _602\"></span> en sto<span class=\"__11 _602\"></span>r int<span class=\"__11 _602\"></span>ernationell<span class=\"__11 _602\"></span> n\u00e4rvaro<span class=\"__11 _602\"></span> s\u00e5 \u00e4r verksamheten<span class=\"__11 _602\"></span> huvudsakligen av lokal natur<span class=\"__11 _602\"></span> avseende valutarisk<span class=\"__11 _602\"></span>er d\u00e5 projektens int\u00e4kter och k<span class=\"__11 _602\"></span>ostnader normalt m\u00f6t<span class=\"__11 _604\"></span>s i sa<span class=\"__11 _604\"></span>mm<span class=\"__11 _604\"></span>a valu<span class=\"__11 _604\"></span>ta. O<span class=\"__11 _604\"></span>m s\u00e5 i<span class=\"__11 _604\"></span>nte \u00e4r f<span class=\"__11 _604\"></span>all<span class=\"__11 _604\"></span>et, \u00e4<span class=\"__11 _604\"></span>r m\u00e5l<span class=\"__11 _604\"></span>s\u00e4<span class=\"__11 _604\"></span>tt<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>nin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n att r<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tive af<span class=\"__11 _604\"></span>f\u00e4<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>het s<span class=\"__11 _604\"></span>ka s\u00e4k<span class=\"__11 _604\"></span>ra ex<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>ner<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>en i k<span class=\"__11 _602\"></span>ontrakterade<span class=\"__11 _602\"></span> kassa <span class=\"__11 _3e_7\"></span>fl\u00f6den mot<span class=\"__11 _602\"></span> sin funktionella<span class=\"__11 _602\"></span> valut<span class=\"__11 _602\"></span>a f\u00f6r<span class=\"__11 _602\"></span> att minska resulta<span class=\"__11 _602\"></span>tp\u00e5verkan<span class=\"__11 _602\"></span> orsakad av valu<span class=\"__11 _602\"></span>takursf\u00f6r\u00e4nd<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>ringar<span class=\"__11 _602\"></span>. Till detta an<span class=\"__11 _602\"></span>v\u00e4nds fr\u00e4mst v<span class=\"__11 _602\"></span>alutaterminsk<span class=\"__11 _602\"></span>ontrakt.<span class=\"__11 _649\"> </span>V<span class=\"__11 _602\"></span>alutarisken f<span class=\"__11 _602\"></span>\u00f6r koncernen f\u00e5r t<span class=\"__11 _602\"></span>otalt<span class=\"__11 _602\"></span> uppg\u00e5 till 50 Mkr<span class=\"__11 _602\"></span> d\u00e4r risken<span class=\"__11 _602\"></span> ber\u00e4knas som<span class=\"__11 _602\"></span> den resul<span class=\"__11 _602\"></span>tatp\u00e5v<span class=\"__11 _602\"></span>erkan<span class=\"__11 _602\"></span> en f<span class=\"__11 _602\"></span>em procent<span class=\"__11 _631\"></span><span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>enheters f\u00f6r\u00e4ndring av v<span class=\"__11 _602\"></span>alutakurserna medf\u00f6r<span class=\"__11 _602\"></span>. Per den<span class=\"__11 _602\"></span> 31 december 2022<span class=\"__11 _602\"></span> uppgick valutarisken<span class=\"__11 _602\"></span> i transaktions-<span class=\"__11 _649\"> </span>expo<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n til<span class=\"__11 _604\"></span>l 21 (9<span class=\"__11 _602\"></span>) Mkr f<span class=\"__11 _604\"></span>\u00f6re s<span class=\"__11 _604\"></span>kat<span class=\"__11 _604\"></span>t, vi<span class=\"__11 _604\"></span>lket s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>le g<span class=\"__11 _604\"></span>e en ef<span class=\"__11 _604\"></span>fek<span class=\"__11 _604\"></span>t i \u00f6vr<span class=\"__11 _604\"></span>igt t<span class=\"__11 _604\"></span>otalr<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>ulta<span class=\"__11 _604\"></span>t p\u00e5 17 (<span class=\"__11 _604\"></span>7) Mk<span class=\"__11 _604\"></span>r ef<span class=\"__11 _604\"></span>ter s<span class=\"__11 _604\"></span>kat<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Skan<span class=\"__11 _604\"></span>ska s<span class=\"__11 _604\"></span>\u00e4kr<span class=\"__11 _604\"></span>ar fl<span class=\"__11 _604\"></span>\u00f6d<span class=\"__11 _604\"></span>en i ut<span class=\"__11 _604\"></span>l\u00e4n<span class=\"__11 _604\"></span>ds<span class=\"__11 _604\"></span>k val<span class=\"__11 _604\"></span>uta ge<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span>m at<span class=\"__11 _604\"></span>t mat<span class=\"__11 _604\"></span>cha kritisk<span class=\"__11 _602\"></span>a villk<span class=\"__11 _602\"></span>or s\u00e5som<span class=\"__11 _602\"></span> nominellt belopp<span class=\"__11 _602\"></span>, v<span class=\"__11 _602\"></span>aluta<span class=\"__11 _602\"></span> och f\u00f6rfallo-<span class=\"__11 _649\"> </span>dat<span class=\"__11 _604\"></span>um<span class=\"__11 _604\"></span>. P\u00e5 det<span class=\"__11 _604\"></span>ta s<span class=\"__11 _604\"></span>\u00e4t<span class=\"__11 _604\"></span>t har e<span class=\"__11 _604\"></span>n k<span class=\"__11 _604\"></span>vali<span class=\"__11 _604\"></span>tati<span class=\"__11 _604\"></span>v ut<span class=\"__11 _604\"></span>v\u00e4rd<span class=\"__11 _604\"></span>eri<span class=\"__11 _604\"></span>ng a<span class=\"__11 _604\"></span>v f\u00f6r<span class=\"__11 _604\"></span>h\u00e5l<span class=\"__11 _604\"></span>lan<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>ts ef<span class=\"__11 _604\"></span>fe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tivi<span class=\"__11 _604\"></span>tet g<span class=\"__11 _604\"></span>jor<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>s. Ef<span class=\"__11 _604\"></span>fe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tiv<span class=\"__11 _604\"></span>itet p<span class=\"__11 _604\"></span>\u00e5 en  <span class=\"__11 _611\"></span>s\u00e4<span class=\"__11 _604\"></span>kri<span class=\"__11 _604\"></span>ng utv\u00e4rderas<span class=\"__11 _602\"></span> dels n\u00e4r s\u00e4krin<span class=\"__11 _602\"></span>gsf\u00f6rh\u00e5llandet i<span class=\"__11 _602\"></span>ng\u00e5s dels l\u00f6p<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>. In<span class=\"__11 _604\"></span>ef<span class=\"__11 _604\"></span>fek<span class=\"__11 _604\"></span>tiv<span class=\"__11 _604\"></span>itet i e<span class=\"__11 _604\"></span>n val<span class=\"__11 _604\"></span>utas<span class=\"__11 _604\"></span>\u00e4k<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>g kan up<span class=\"__11 _604\"></span>ps<span class=\"__11 _604\"></span>t\u00e5 om tidpunkten f\u00f6r transaktionen \u00e4ndras j\u00e4mf\u00f6rt med vad<span class=\"__11 _602\"></span> som initialt uppsk<span class=\"__11 _602\"></span>attades samt om kreditrisken<span class=\"__11 _602\"></span> h\u00e4nf\u00f6rlig til<span class=\"__11 _602\"></span>l derivatmotparten f\u00f6r\u00e4ndras.<span class=\"__11 _649\"> </span>Skanska<span class=\"__11 _602\"></span> till\u00e4mpar huvudsakligen s\u00e4kringsre<span class=\"__11 _604\"></span>dovisning f\u00f6r s<span class=\"__11 _604\"></span>\u00e4kr<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>gar a<span class=\"__11 _604\"></span>v kos<span class=\"__11 _604\"></span>tna<span class=\"__11 _604\"></span>der i a<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>ra val<span class=\"__11 _604\"></span>utor \u00e4<span class=\"__11 _604\"></span>n EUR i d<span class=\"__11 _604\"></span>en europeiska fastighetsutvecklingsverksamheten samt i den s<span class=\"__11 _604\"></span>ven<span class=\"__11 _604\"></span>ska bygg<span class=\"__11 _604\"></span>ver<span class=\"__11 _604\"></span>ksa<span class=\"__11 _604\"></span>mhe<span class=\"__11 _604\"></span>ten<span class=\"__11 _604\"></span>. Verk<span class=\"__11 _604\"></span>lig<span class=\"__11 _604\"></span>t v\u00e4rd<span class=\"__11 _604\"></span>e f\u00f6r d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>sa s\u00e4k<span class=\"__11 _604\"></span>ri<span class=\"__11 _604\"></span>nga<span class=\"__11 _604\"></span>r up<span class=\"__11 _604\"></span>pgi<span class=\"__11 _604\"></span>ck p<span class=\"__11 _604\"></span>er d<span class=\"__11 _604\"></span>en 31 de<span class=\"__11 _604\"></span>c<span class=\"__11 _604\"></span>emb<span class=\"__11 _604\"></span>er 2<span class=\"__11 _604\"></span>022 ti<span class=\"__11 _604\"></span>ll 69 (-27) Mkr.<span class=\"__11 _602\"></span> S\u00e4kringarna uppfyller kraven p\u00e5 effektivitet vilk<span class=\"__11 _602\"></span>et inn<span class=\"__11 _604\"></span>eb<span class=\"__11 _604\"></span>\u00e4r at<span class=\"__11 _604\"></span>t or<span class=\"__11 _604\"></span>ea<span class=\"__11 _604\"></span>lis<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ad vi<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>t ell<span class=\"__11 _604\"></span>er f\u00f6<span class=\"__11 _604\"></span>rl<span class=\"__11 _604\"></span>us<span class=\"__11 _604\"></span>t red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s i \u00f6vri<span class=\"__11 _604\"></span>gt totalresultat. V<span class=\"__11 _631\"></span>erkligt v\u00e4rde avseende valutas\u00e4kringar f\u00f6r<span class=\"__11 _602\"></span> vil<span class=\"__11 _604\"></span>ka s\u00e4k<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>gs<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>ing i<span class=\"__11 _604\"></span>nte til<span class=\"__11 _604\"></span>l\u00e4<span class=\"__11 _604\"></span>mpa<span class=\"__11 _604\"></span>s up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>ick p<span class=\"__11 _604\"></span>er d<span class=\"__11 _604\"></span>en 31 dec<span class=\"__11 _604\"></span>em<span class=\"__11 _604\"></span>be<span class=\"__11 _604\"></span>r 202<span class=\"__11 _604\"></span>2 till 2 (4) Mkr, inkl<span class=\"__11 _604\"></span>us<span class=\"__11 _604\"></span>ive ver<span class=\"__11 _604\"></span>kli<span class=\"__11 _604\"></span>gt v\u00e4<span class=\"__11 _604\"></span>rde p<span class=\"__11 _604\"></span>\u00e5 inb\u00e4ddade deriv<span class=\"__11 _602\"></span>at. F\u00f6r\u00e4nd<span class=\"__11 _602\"></span>ringar i<span class=\"__11 _602\"></span> verkligt<span class=\"__11 _602\"></span> v\u00e4rde<span class=\"__11 _602\"></span> f\u00f6r dessa red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s \u00f6ver re<span class=\"__11 _604\"></span>su<span class=\"__11 _604\"></span>ltat<span class=\"__11 _604\"></span>r\u00e4k<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n.<span class=\"__11 _649\"> </span>Info<span class=\"__11 _604\"></span>rm<span class=\"__11 _604\"></span>atio<span class=\"__11 _604\"></span>n om d<span class=\"__11 _604\"></span>e f\u00f6r<span class=\"__11 _604\"></span>\u00e4nd<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>r so<span class=\"__11 _604\"></span>m red<span class=\"__11 _604\"></span>ovi<span class=\"__11 _604\"></span>sat<span class=\"__11 _604\"></span>s i kon<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>r<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>nens resultatr\u00e4kning och \u00f6<span class=\"__11 _602\"></span>vrigt tot<span class=\"__11 _602\"></span>alresultat under perio<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>den \u00e5t<span class=\"__11 _602\"></span>erfinns i t<span class=\"__11 _602\"></span>abell \u201dFinansiel<span class=\"__11 _602\"></span>la instrumen<span class=\"__11 _602\"></span>ts p\u00e5ver<span class=\"__11 _602\"></span>kan<span class=\"__11 _602\"></span> p\u00e5 koncernens resultatr\u00e4kning, \u00f6<span class=\"__11 _602\"></span>vrigt tot<span class=\"__11 _602\"></span>alresultat och eget kapit<span class=\"__11 _604\"></span>al<span class=\"__11 _604\"></span>\u201d i not 26<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Kont<span class=\"__11 _602\"></span>rakterade nettovalutafl\u00f6den samt<span class=\"__11 _602\"></span> s\u00e4kringar av de<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>a, i f\u00f6<span class=\"__11 _604\"></span>r res<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tive ko<span class=\"__11 _604\"></span>nc<span class=\"__11 _604\"></span>ernf<span class=\"__11 _604\"></span>\u00f6re<span class=\"__11 _604\"></span>tag fr<span class=\"__11 _604\"></span>\u00e4mm<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de val<span class=\"__11 _604\"></span>uta,  <span class=\"__11 _3e_7\"></span>f\u00f6rdelar sig mel<span class=\"__11 _602\"></span>lan val<span class=\"__11 _602\"></span>utor och<span class=\"__11 _602\"></span> l\u00f6ptid<span class=\"__11 _602\"></span> enligt f<span class=\"__11 _602\"></span>\u00f6ljande tabell.<span class=\"__11 _649\"> </span>Omr\u00e4kningsexponering<span class=\"__11 _649\"> </span>Skan<span class=\"__11 _604\"></span>ska<span class=\"__11 _604\"></span>s po<span class=\"__11 _604\"></span>lic<span class=\"__11 _604\"></span>y \u00e4r at<span class=\"__11 _604\"></span>t ne<span class=\"__11 _604\"></span>tto<span class=\"__11 _604\"></span>inves<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>gar i Ko<span class=\"__11 _604\"></span>mme<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>ie<span class=\"__11 _604\"></span>ll utvecklingsverksamhet ska v<span class=\"__11 _602\"></span>alutas\u00e4kras om avsikten \u00e4r<span class=\"__11 _602\"></span> att s\u00e4lja dessa tillg\u00e5ngar \u00f6ver<span class=\"__11 _602\"></span> tid. S\u00e4kringarna best\u00e5r av valutat<span class=\"__11 _602\"></span>erminskontrakt och/<span class=\"__11 _602\"></span>eller valutal\u00e5n. Positi<span class=\"__11 _602\"></span>vt verkligt v\u00e4rd<span class=\"__11 _604\"></span>e f\u00f6r va<span class=\"__11 _604\"></span>luta<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>min<span class=\"__11 _604\"></span>skon<span class=\"__11 _604\"></span>trak<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>n up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>\u00e5r til<span class=\"__11 _604\"></span>l 1 (1) Mkr o<span class=\"__11 _604\"></span>c<span class=\"__11 _604\"></span>h ne<span class=\"__11 _604\"></span>gati<span class=\"__11 _604\"></span>v<span class=\"__11 _604\"></span>t verk<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>gt v\u00e4r<span class=\"__11 _604\"></span>de up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>\u00e5r ti<span class=\"__11 _604\"></span>ll 0 (0) Mkr. Un<span class=\"__11 _604\"></span>der 2<span class=\"__11 _604\"></span>022 och 2021<span class=\"__11 _602\"></span> har inga valut<span class=\"__11 _602\"></span>al\u00e5n anv<span class=\"__11 _602\"></span>\u00e4nts f\u00f6r s\u00e4kring. Net<span class=\"__11 _604\"></span>to<span class=\"__11 _604\"></span>inves<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar i a<span class=\"__11 _604\"></span>ndr<span class=\"__11 _604\"></span>a utl<span class=\"__11 _604\"></span>\u00e4nd<span class=\"__11 _604\"></span>ska d<span class=\"__11 _604\"></span>ot<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>f\u00f6<span class=\"__11 _604\"></span>reta<span class=\"__11 _604\"></span>g ska nor<span class=\"__11 _604\"></span>ma<span class=\"__11 _604\"></span>lt inte s<span class=\"__11 _604\"></span>\u00e4k<span class=\"__11 _604\"></span>ras<span class=\"__11 _604\"></span>, om i<span class=\"__11 _604\"></span>nte an<span class=\"__11 _604\"></span>nat b<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>lu<span class=\"__11 _604\"></span>tas av s<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>yre<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>en f\u00f6r S<span class=\"__11 _604\"></span>kans<span class=\"__11 _604\"></span>ka AB<span class=\"__11 _604\"></span>. Vi<span class=\"__11 _604\"></span>d utg<span class=\"__11 _604\"></span>\u00e5ng<span class=\"__11 _604\"></span>en a<span class=\"__11 _604\"></span>v 2022 va<span class=\"__11 _604\"></span>r 0 (0) proc<span class=\"__11 _604\"></span>ent av nettoinv<span class=\"__11 _602\"></span>esteringar i utl\u00e4ndsk valut<span class=\"__11 _602\"></span>a valut<span class=\"__11 _602\"></span>as\u00e4krat. En valuta <span class=\"__11 _3e_7\"></span>kursf\u00f6r\u00e4ndring d\u00e4r kronan faller<span class=\"__11 _631\"></span>/stiger med 10<span class=\"__11 _602\"></span> pro<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>ce<span class=\"__11 _604\"></span>nt ge<span class=\"__11 _604\"></span>ntem<span class=\"__11 _604\"></span>ot \u00f6vr<span class=\"__11 _604\"></span>ig<span class=\"__11 _604\"></span>a valu<span class=\"__11 _604\"></span>tor s<span class=\"__11 _604\"></span>kul<span class=\"__11 _604\"></span>le ge e<span class=\"__11 _604\"></span>n ef<span class=\"__11 _604\"></span>fe<span class=\"__11 _604\"></span>kt i \u00f6v<span class=\"__11 _604\"></span>rig<span class=\"__11 _604\"></span>t total<span class=\"__11 _604\"></span>res<span class=\"__11 _604\"></span>ul<span class=\"__11 _604\"></span>tat p\u00e5 +/- 2,<span class=\"__11 _604\"></span>8 (3,0) mi<span class=\"__11 _604\"></span>lja<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>r kro<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span>r ef<span class=\"__11 _604\"></span>ter s<span class=\"__11 _604\"></span>kat<span class=\"__11 _604\"></span>t och h\u00e4nsyn till s\u00e4kringar<span class=\"__11 _649\"> </span>Likviditetsreserv och f<span class=\"__11 _602\"></span>\u00f6rfallostruktur<span class=\"__11 _649\"> </span>M\u00e5<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>\u00e4tt<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n \u00e4r at<span class=\"__11 _604\"></span>t ha e<span class=\"__11 _604\"></span>n lik<span class=\"__11 _604\"></span>v<span class=\"__11 _604\"></span>idi<span class=\"__11 _604\"></span>tet<span class=\"__11 _604\"></span>sre<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>v p\u00e5 m<span class=\"__11 _604\"></span>ins<span class=\"__11 _604\"></span>t 4 mil<span class=\"__11 _604\"></span>jar<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>r kro<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span>r att t<span class=\"__11 _604\"></span>ill<span class=\"__11 _604\"></span>g\u00e5 in<span class=\"__11 _604\"></span>om e<span class=\"__11 _604\"></span>n vec<span class=\"__11 _604\"></span>ka ge<span class=\"__11 _604\"></span>nom ka<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>a<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>likviditet<span class=\"__11 _602\"></span> eller outn<span class=\"__11 _631\"></span>y<span class=\"__11 _604\"></span>ttjade bekr\u00e4ftade kredi<span class=\"__11 _602\"></span>tl\u00f6ften. Per<span class=\"__11 _602\"></span> \u00e5rs<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>sk<span class=\"__11 _604\"></span>if<span class=\"__11 _604\"></span>tet up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>ick ka<span class=\"__11 _604\"></span>ss<span class=\"__11 _604\"></span>a oc<span class=\"__11 _604\"></span>h ba<span class=\"__11 _604\"></span>nk s<span class=\"__11 _604\"></span>amt o<span class=\"__11 _604\"></span>utny<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>jad<span class=\"__11 _604\"></span>e be<span class=\"__11 _604\"></span>kr<span class=\"__11 _604\"></span>\u00e4f<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>tad<span class=\"__11 _604\"></span>e kre<span class=\"__11 _604\"></span>dit<span class=\"__11 _604\"></span> <span class=\"__11 _3e_7\"></span>l<span class=\"__11 _604\"></span>\u00f6f<span class=\"__11 _604\"></span>ten ti<span class=\"__11 _604\"></span>ll 16 (18) mi<span class=\"__11 _604\"></span>lja<span class=\"__11 _604\"></span>rde<span class=\"__11 _604\"></span>r kro<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span>r<span class=\"__11 _602\"></span>, vara<span class=\"__11 _604\"></span>v 12 (15) miljarder kr<span class=\"__11 _602\"></span>onor \u00e4r<span class=\"__11 _631\"></span>, eller bed\u00f6ms v<span class=\"__11 _602\"></span>ara,<span class=\"__11 _602\"></span> tillg\u00e4ngliga<span class=\"__11 _602\"></span> inom en v<span class=\"__11 _602\"></span>ecka.<span class=\"__11 _649\"> </span>Koncernens<span class=\"__11 _602\"></span> policy<span class=\"__11 _602\"></span> \u00e4r att den<span class=\"__11 _602\"></span> centra<span class=\"__11 _602\"></span>la l\u00e5neportf\u00f6ljens f\u00f6r<span class=\"__11 _604\"></span>fa<span class=\"__11 _604\"></span>llo<span class=\"__11 _604\"></span>st<span class=\"__11 _604\"></span>ruk<span class=\"__11 _604\"></span>tu<span class=\"__11 _604\"></span>r ska var<span class=\"__11 _604\"></span>a sp<span class=\"__11 _604\"></span>rid<span class=\"__11 _604\"></span>d \u00f6ver ti<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n sam<span class=\"__11 _604\"></span>t ha en v\u00e4g<span class=\"__11 _604\"></span>d gen<span class=\"__11 _604\"></span>om<span class=\"__11 _604\"></span>sn<span class=\"__11 _604\"></span>itt<span class=\"__11 _604\"></span>lig \u00e5<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>st\u00e5<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>de l<span class=\"__11 _604\"></span>\u00f6pti<span class=\"__11 _604\"></span>d p\u00e5 3 \u00e5<span class=\"__11 _604\"></span>r<span class=\"__11 _602\"></span>, ink<span class=\"__11 _604\"></span>lu<span class=\"__11 _604\"></span>sive outn<span class=\"__11 _602\"></span>yttjade bekr\u00e4ftade kreditfacil<span class=\"__11 _602\"></span>iteter<span class=\"__11 _631\"></span>, med ett<span class=\"__11 _602\"></span> mandat at<span class=\"__11 _604\"></span>t av<span class=\"__11 _604\"></span>vi<span class=\"__11 _604\"></span>ka ino<span class=\"__11 _604\"></span>m inte<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>vall<span class=\"__11 _604\"></span>et 2\u20134 \u00e5r. Per 31 d<span class=\"__11 _604\"></span>ec<span class=\"__11 _604\"></span>emb<span class=\"__11 _604\"></span>er 2<span class=\"__11 _604\"></span>022 had<span class=\"__11 _604\"></span>e l\u00e5<span class=\"__11 _604\"></span>ne<span class=\"__11 _604\"></span>por<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>f\u00f6<span class=\"__11 _604\"></span>lje<span class=\"__11 _604\"></span>n en g<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>oms<span class=\"__11 _604\"></span>nit<span class=\"__11 _604\"></span>tl<span class=\"__11 _604\"></span>ig l<span class=\"__11 _604\"></span>\u00f6pti<span class=\"__11 _604\"></span>d p\u00e5 3<span class=\"__11 _604\"></span>,6 (2<span class=\"__11 _604\"></span>,5) \u00e5r, om kreditl\u00f6<span class=\"__11 _602\"></span>ften som \u00e4r<span class=\"__11 _602\"></span> outn<span class=\"__11 _602\"></span>yttjade v\u00e4gs<span class=\"__11 _602\"></span> in.<span class=\"__11 _649\"> </span>F\u00f6rfallostrukturen, inklusive r\u00e4ntebetalningar<span class=\"__11 _631\"></span>, f\u00f6r k<span class=\"__11 _602\"></span>on<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>cernens finansiella<span class=\"__11 _602\"></span> r\u00e4nt<span class=\"__11 _602\"></span>eb\u00e4rande sk<span class=\"__11 _602\"></span>ulder<span class=\"__11 _631\"></span>, derivat<span class=\"__11 _602\"></span> och leasing <span class=\"__11 _3e_7\"></span>skulder,<span class=\"__11 _602\"></span> f\u00f6rdelar<span class=\"__11 _602\"></span> sig \u00f6<span class=\"__11 _602\"></span>ver de<span class=\"__11 _602\"></span> kommande<span class=\"__11 _602\"></span> \u00e5ren enl<span class=\"__11 _602\"></span>igt tab<span class=\"__11 _604\"></span>ell p<span class=\"__11 _604\"></span>\u00e5 n\u00e4<span class=\"__11 _604\"></span>sta s<span class=\"__11 _604\"></span>id<span class=\"__11 _604\"></span>a. F\u00f6<span class=\"__11 _604\"></span>r le<span class=\"__11 _604\"></span>as<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>uld<span class=\"__11 _604\"></span>er a<span class=\"__11 _604\"></span>vse<span class=\"__11 _604\"></span>r de fr<span class=\"__11 _604\"></span>amt<span class=\"__11 _604\"></span>ida likvidbeloppen odiskon<span class=\"__11 _602\"></span>terade v<span class=\"__11 _602\"></span>\u00e4rden<span class=\"__11 _649\"> </span>R\u00e4nt<span class=\"__11 _602\"></span>eb\u00e4rande tillg\u00e5ngar och derivat<span class=\"__11 _f0_1\"> </span><span class=\"ws41_6\">2022-<span class=\"__11 _631\"></span>12-31<span class=\"__11 _f1_1\"> </span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _649\"> </span></span>Maximal exponering i utest<span class=\"__11 _602\"></span>\u00e5ende fordringar<span class=\"__11 _f2_1\"> </span><span class=\"ls31_6 ws22_11\">25 620<span class=\"__11 _662\"> </span></span>31 500 <span class=\"__11 _621\"> </span>varav deriv<span class=\"__11 _602\"></span>at<span class=\"__11 _f3_1\"> </span><span class=\"ws41_6\">100<span class=\"__11 _b6_1\"> </span>63<span class=\"__11 _649\"> </span></span>A<span class=\"__11 _602\"></span>vg\u00e5r just<span class=\"__11 _602\"></span>ering fr\u00e5n verkligt v\u00e4r<span class=\"__11 _602\"></span>de<span class=\"__11 _691\"> </span><span class=\"ws41_6\">-8<span class=\"__11 _683\"> </span>-33<span class=\"__11 _649\"> </span></span>F<span class=\"__11 _602\"></span>\u00f6rlustreserv f<span class=\"__11 _631\"></span>\u00f6rv\u00e4ntade kr<span class=\"__11 _602\"></span>editf\u00f6rlust<span class=\"__11 _602\"></span>er enligt IFRS 9 <span class=\"__11 _f4_1\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _604\"></span>6<span class=\"__11 _f5_1\"> </span>-1<span class=\"__11 _604\"></span>1<span class=\"__11 _649\"> </span></span>Redovis<span class=\"__11 _602\"></span>at v\u00e4rde<span class=\"__11 _ee_1\"> </span><span class=\"ls49_1 ws3e_7\">25<span class=\"__11 _604\"></span> 596<span class=\"__11 _662\"> </span></span><span class=\"ws34_8\">31 457<span class=\"__11 _649\"> </span></span>F<span class=\"__11 _602\"></span>\u00f6r\u00e4ndring nedskrivna r\u00e4n<span class=\"__11 _602\"></span>teb\u00e4rande tillg\u00e5ngar<span class=\"__11 _602\"></span> och derivat<span class=\"__11 _699\"> </span><span class=\"ls29_8 ws40_6\">2022<span class=\"__11 _c4_1\"> </span>2<span class=\"__11 _604\"></span>021<span class=\"__11 _649\"> </span></span>Belopp vid \u00e5rets ing\u00e5ng<span class=\"__11 _f6_1\"> </span><span class=\"ws41_6\">11<span class=\"__11 _f5_1\"> </span>36<span class=\"__11 _649\"> </span></span>Justering f<span class=\"__11 _602\"></span>\u00f6rlustreserv<span class=\"__11 _602\"></span> enligt IFRS 9<span class=\"__11 _675\"> </span><span class=\"ls0_11 ws0_11\">5<span class=\"__11 _698\"> </span><span class=\"ls31_6 ws49_4\">-25<span class=\"__11 _649\"> </span></span></span>Belopp vid \u00e5rets ut<span class=\"__11 _602\"></span>g\u00e5ng<span class=\"__11 _f7_1\"> </span><span class=\"ws41_6\">16<span class=\"__11 _ce_1\"> </span>11<span class=\"__11 _649\"> </span></span>Kundkredi<span class=\"__11 _602\"></span>trisk \u2013 r<span class=\"__11 _602\"></span>isken i<span class=\"__11 _602\"></span> kundfordri<span class=\"__11 _602\"></span>ngarna<span class=\"__11 _649\"> </span>Kund<span class=\"__11 _602\"></span>kreditrisk<span class=\"__11 _602\"></span>er han<span class=\"__11 _602\"></span>teras<span class=\"__11 _602\"></span> inom Sk<span class=\"__11 _602\"></span>anska<span class=\"__11 _602\"></span> koncernens<span class=\"__11 _602\"></span> gemensamma granskn<span class=\"__11 _602\"></span>ings- och godk<span class=\"__11 _602\"></span>\u00e4nnandeprocess f\u00f6r a<span class=\"__11 _602\"></span>tt identi<span class=\"__11 _602\"></span>fiera och<span class=\"__11 _602\"></span> hantera<span class=\"__11 _602\"></span> risk<span class=\"__11 _602\"></span>er \u2013 Sk<span class=\"__11 _602\"></span>ansk<span class=\"__11 _602\"></span>a T<span class=\"__11 _631\"></span>ender App<span class=\"__11 _604\"></span>rova<span class=\"__11 _604\"></span>l Pro<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>dur<span class=\"__11 _604\"></span>e (ST<span class=\"__11 _602\"></span>AP) och P<span class=\"__11 _604\"></span>roj<span class=\"__11 _604\"></span>ec<span class=\"__11 _604\"></span>t Sc<span class=\"__11 _604\"></span>ru<span class=\"__11 _604\"></span>tiny o<span class=\"__11 _604\"></span>ch Approval Procedure (PSAP)<span class=\"__11 _602\"></span>.<span class=\"__11 _649\"> </span>Skanskas kreditrisk<span class=\"__11 _602\"></span> vad g\u00e4ller kundfordringar<span class=\"__11 _602\"></span> har en h\u00f6g gra<span class=\"__11 _604\"></span>d av ri<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>spr<span class=\"__11 _604\"></span>idn<span class=\"__11 _604\"></span>ing g<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>om e<span class=\"__11 _604\"></span>tt s<span class=\"__11 _604\"></span>tor<span class=\"__11 _604\"></span>t an<span class=\"__11 _604\"></span>tal pr<span class=\"__11 _604\"></span>oje<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>t av varierande storlek och typ med en<span class=\"__11 _602\"></span> m\u00e4ngd olika kund-<span class=\"__11 _649\"> </span>kateg<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>ier, varav e<span class=\"__11 _604\"></span>n sto<span class=\"__11 _604\"></span>r an<span class=\"__11 _604\"></span>del i o<span class=\"__11 _604\"></span>ff<span class=\"__11 _604\"></span>entl<span class=\"__11 _604\"></span>ig s<span class=\"__11 _604\"></span>ek<span class=\"__11 _604\"></span>tor, p\u00e5 et<span class=\"__11 _604\"></span>t stort antal geografiska marknader<span class=\"__11 _602\"></span>.<span class=\"__11 _649\"> </span>De<span class=\"__11 _604\"></span>n del a<span class=\"__11 _604\"></span>v Ska<span class=\"__11 _604\"></span>nska<span class=\"__11 _604\"></span>s ver<span class=\"__11 _604\"></span>ksa<span class=\"__11 _604\"></span>mhe<span class=\"__11 _604\"></span>t so<span class=\"__11 _604\"></span>m avs<span class=\"__11 _604\"></span>er  <span class=\"__11 _611\"></span>bygg<span class=\"__11 _604\"></span>pro<span class=\"__11 _604\"></span>je<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span> or<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>kar en b<span class=\"__11 _604\"></span>eg<span class=\"__11 _604\"></span>r\u00e4n<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>d kre<span class=\"__11 _604\"></span>dit<span class=\"__11 _604\"></span>giv<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g d\u00e5 pr<span class=\"__11 _604\"></span>oje<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>ten s<span class=\"__11 _604\"></span>\u00e5 l\u00e5<span class=\"__11 _604\"></span>ngt det \u00e4r m\u00f6jligt<span class=\"__11 _602\"></span> f\u00f6rskotts <span class=\"__11 _611\"></span>faktureras<span class=\"__11 _604\"></span>. I \u00f6<span class=\"__11 _602\"></span>vrig verksam <span class=\"__11 _3e_7\"></span>het begr\u00e4n<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>sar sig kreditgivningen ti<span class=\"__11 _602\"></span>ll sedvanliga fakturaperioder.<span class=\"__11 _649\"> </span>Nedskrivna belo<span class=\"__11 _604\"></span>pp p\u00e5 kundfordringar uppg\u00e5r t<span class=\"__11 _602\"></span>ill 29<span class=\"__11 _602\"></span>6 (3<span class=\"__11 _602\"></span>24<span class=\"__11 _631\"></span>) Mk<span class=\"__11 _604\"></span>r<span class=\"__11 _602\"></span>, vara<span class=\"__11 _604\"></span>v 132 (11<span class=\"__11 _604\"></span>5) Mkr a<span class=\"__11 _604\"></span>vs<span class=\"__11 _604\"></span>er f\u00f6<span class=\"__11 _604\"></span>rlu<span class=\"__11 _604\"></span>str<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>v f\u00f6<span class=\"__11 _604\"></span>r f\u00f6r<span class=\"__11 _604\"></span>v\u00e4<span class=\"__11 _604\"></span>ntad<span class=\"__11 _604\"></span>e kreditf\u00f6rluster enligt IFRS 9<span class=\"__11 _631\"></span>.<span class=\"__11 _649\"> </span>K<span class=\"__11 _602\"></span>undfordringar<span class=\"__11 _f8_1\"> </span>2022-<span class=\"__11 _631\"></span>12-31<span class=\"__11 _f1_1\"> </span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _649\"> </span>Utest<span class=\"__11 _602\"></span>\u00e5ende for<span class=\"__11 _602\"></span>dringar<span class=\"__11 _f9_1\"> </span>15 468<span class=\"__11 _6c_5\"> </span>15 187<span class=\"__11 _649\"> </span>Nedskrivna belopp<span class=\"__11 _fa_1\"> </span><span class=\"ws41_6\">-296<span class=\"__11 _673\"> </span>-324<span class=\"__11 _649\"> </span></span>Redovis<span class=\"__11 _602\"></span>at v\u00e4rde<span class=\"__11 _fa_1\"> </span><span class=\"ws34_8\">15 172<span class=\"__11 _676\"> </span>14 863<span class=\"__11 _649\"> </span></span>F<span class=\"__11 _602\"></span>\u00f6r\u00e4ndring nedskrivna kundfor<span class=\"__11 _602\"></span>dringar<span class=\"__11 _fb_1\"> </span><span class=\"ls29_8 ws40_6\">2022<span class=\"__11 _c4_1\"> </span>2<span class=\"__11 _604\"></span>021<span class=\"__11 _649\"> </span></span>Belopp vid \u00e5rets ing\u00e5ng<span class=\"__11 _fc_1\"> </span><span class=\"ls35_4 ws4d_3\">324<span class=\"__11 _5a_6\"> </span></span><span class=\"ws41_6\">363<span class=\"__11 _649\"> </span></span>\u00c5rets nedskrivning<span class=\"__11 _fd_1\"> </span><span class=\"ws41_6\">18<span class=\"__11 _658\"> </span>10<span class=\"__11 _649\"> </span></span>\u00c5t<span class=\"__11 _602\"></span>erf\u00f6ring av<span class=\"__11 _602\"></span> nedskrivning<span class=\"__11 _f8_1\"> </span><span class=\"ls2e_6 ws45_6\">-1<span class=\"__11 _ed_1\"> </span><span class=\"ls2_11 ws32_8\">-<span class=\"__11 _604\"></span>48<span class=\"__11 _649\"> </span></span></span>Reglerade ne<span class=\"__11 _602\"></span>dskrivningar<span class=\"__11 _fe_1\"> </span><span class=\"ls0_11 ws0_11\">-62<span class=\"__11 _f5_1\"> </span><span class=\"ls2e_6 ws45_6\">-11<span class=\"__11 _649\"> </span></span></span>Kur<span class=\"__11 _602\"></span>sdiffer<span class=\"__11 _602\"></span>enser<span class=\"__11 _ff_1\"> </span>17<span class=\"__11 _658\"> </span>10<span class=\"__11 _649\"> </span>Belopp vid \u00e5rets ut<span class=\"__11 _602\"></span>g\u00e5ng<span class=\"__11 _703\"> </span><span class=\"ls49_1 ws6b\">296<span class=\"__11 _6f_4\"> </span><span class=\"ls33_5 ws4b_3\">324<span class=\"__11 _649\"> </span></span></span>Ris<span class=\"__11 _604\"></span>ken i \u00f6v<span class=\"__11 _604\"></span>rig<span class=\"__11 _604\"></span>a r\u00f6<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>lse<span class=\"__11 _604\"></span>for<span class=\"__11 _604\"></span>dr<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>ar i<span class=\"__11 _604\"></span>nk<span class=\"__11 _604\"></span>lu<span class=\"__11 _604\"></span>sive a<span class=\"__11 _604\"></span>k<span class=\"__11 _604\"></span>tie<span class=\"__11 _604\"></span>r<span class=\"__11 _649\"> </span>\u00d6vriga finansiella r\u00f6rels<span class=\"__11 _602\"></span>efor<span class=\"__11 _602\"></span>dringar utg\u00f6rs av<span class=\"__11 _602\"></span> for<span class=\"__11 _602\"></span>dringar f\u00f6r<span class=\"__11 _602\"></span> s\u00e5lda fastighe<span class=\"__11 _602\"></span>ter<span class=\"__11 _631\"></span>, upplupna r\u00e4n<span class=\"__11 _602\"></span>tein<span class=\"__11 _602\"></span>t\u00e4kt<span class=\"__11 _602\"></span>er<span class=\"__11 _631\"></span>,  <span class=\"__11 _3e_7\"></span>dep<span class=\"__11 _604\"></span>ositioner et<span class=\"__11 _602\"></span>c.<span class=\"__11 _649\"> </span>Av<span class=\"__11 _602\"></span> upptagna<span class=\"__11 _602\"></span> r\u00f6relsefordringa<span class=\"__11 _602\"></span>r var<span class=\"__11 _602\"></span> inga f<span class=\"__11 _602\"></span>\u00f6rfallna eller  <span class=\"__11 _3e_7\"></span>nedskrivna per balansdagen.<span class=\"__11 _649\"> </span>So<span class=\"__11 _604\"></span>m ak<span class=\"__11 _604\"></span>tie<span class=\"__11 _604\"></span>r re<span class=\"__11 _604\"></span>dovi<span class=\"__11 _604\"></span>sa<span class=\"__11 _604\"></span>s inn<span class=\"__11 _604\"></span>eh<span class=\"__11 _604\"></span>av m<span class=\"__11 _604\"></span>ed m<span class=\"__11 _604\"></span>ind<span class=\"__11 _604\"></span>re \u00e4n 20 p<span class=\"__11 _604\"></span>ro<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>nt av r\u00f6<span class=\"__11 _604\"></span>sta<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>ele<span class=\"__11 _604\"></span>n i bo<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>get<span class=\"__11 _604\"></span>. Re<span class=\"__11 _604\"></span>dov<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>at v\u00e4rd<span class=\"__11 _604\"></span>e up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>\u00e5r til<span class=\"__11 _604\"></span>l <span class=\"ws0_11\"> </span>38 (37) M<span class=\"__11 _604\"></span>kr.<span class=\"__11 _649\"> </span>\u00d6vriga finansiella<span class=\"__11 _602\"></span> r\u00f6relsefordr<span class=\"__11 _602\"></span>ingar redov<span class=\"__11 _602\"></span>isas f\u00f6rdelat<span class=\"__11 _602\"></span> p\u00e5 tid<span class=\"__11 _604\"></span>sin<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>val<span class=\"__11 _604\"></span>l me<span class=\"__11 _604\"></span>d avs<span class=\"__11 _604\"></span>ee<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>e p\u00e5 n<span class=\"__11 _604\"></span>\u00e4r i fr<span class=\"__11 _604\"></span>amti<span class=\"__11 _604\"></span>de<span class=\"__11 _604\"></span>n be<span class=\"__11 _604\"></span>lop<span class=\"__11 _604\"></span>pe<span class=\"__11 _604\"></span>n f\u00f6rfaller<span class=\"__11 _602\"></span>.<span class=\"__11 _649\"> </span>2022-<span class=\"__11 _631\"></span>12-31<span class=\"__11 _704\"> </span>2021<span class=\"__11 _602\"></span>-12-31<span class=\"__11 _649\"> </span>F<span class=\"__11 _602\"></span>\u00f6rfaller inom 30 dagar<span class=\"__11 _705\"> </span><span class=\"ls0_11 ws0_11\">39<span class=\"__11 _a2\"> </span>9<span class=\"__11 _649\"> </span></span>F<span class=\"__11 _602\"></span>\u00f6rfaller e<span class=\"__11 _602\"></span>fter 30 dagar<span class=\"__11 _602\"></span> <span class=\"ls0_11 ws0_11\"> </span>men inom 1 \u00e5r<span class=\"__11 _e5_1\"> </span><span class=\"ls29_8 ws40_6\">402<span class=\"__11 _641\"> </span></span><span class=\"ws41_6\">186<span class=\"__11 _649\"> </span></span>F<span class=\"__11 _602\"></span>\u00f6rfaller e<span class=\"__11 _602\"></span>fter 1 \u00e5r<span class=\"__11 _e4_1\"> </span><span class=\"ws41_6\">11<span class=\"__11 _654\"> </span>10<span class=\"__11 _649\"> </span></span>Summa<span class=\"__11 _ad_1\"> </span><span class=\"ls6_11 ws3d_7\">452<span class=\"__11 _706\"> </span><span class=\"ls5_11 ws48_4\">206<span class=\"__11 _649\"> </span></span></span>Not 6. Finansiella instrumen<span class=\"__11 _631\"></span>t o<span class=\"__11 _604\"></span>ch finansiell riskhant<span class=\"__11 _602\"></span>ering forts.<span class=\"__11 _649\"> </span>Likviditets- och refinansieringsrisk<span class=\"__11 _649\"> </span>Likviditets- och refinansieringsris<span class=\"__11 _604\"></span>k definieras som risken<span class=\"__11 _602\"></span> at<span class=\"__11 _604\"></span>t Skan<span class=\"__11 _604\"></span>ska in<span class=\"__11 _604\"></span>te kan m\u00f6t<span class=\"__11 _604\"></span>a bet<span class=\"__11 _604\"></span>alni<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>sf\u00f6<span class=\"__11 _604\"></span>rp<span class=\"__11 _604\"></span>lik<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>ls<span class=\"__11 _604\"></span>er ti<span class=\"__11 _604\"></span>ll f\u00f6<span class=\"__11 _604\"></span>ljd av bristande likviditet eller av<span class=\"__11 _602\"></span> sv\u00e5righeter<span class=\"__11 _602\"></span> att ta upp<span class=\"__11 _602\"></span> eller om<span class=\"__11 _604\"></span>s\u00e4t<span class=\"__11 _604\"></span>ta ex<span class=\"__11 _604\"></span>ter<span class=\"__11 _604\"></span>na l<span class=\"__11 _604\"></span>\u00e5n<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Koncernen<span class=\"__11 _602\"></span> anv<span class=\"__11 _602\"></span>\u00e4nder l<span class=\"__11 _602\"></span>ikviditetsprognostiser<span class=\"__11 _602\"></span>ing som<span class=\"__11 _602\"></span> ett medel f\u00f6r identifiering och han<span class=\"__11 _602\"></span>tering av fluktuationer i<span class=\"__11 _602\"></span> den kortfristiga likviditeten.<span class=\"__11 _649\"> </span>\u00d6ve<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>kott<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>lik<span class=\"__11 _604\"></span>vi<span class=\"__11 _604\"></span>dite<span class=\"__11 _604\"></span>t ska i f\u00f6<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>ta ha<span class=\"__11 _604\"></span>nd, d<span class=\"__11 _604\"></span>\u00e5 s\u00e5 \u00e4<span class=\"__11 _604\"></span>r m\u00f6<span class=\"__11 _604\"></span>jli<span class=\"__11 _604\"></span>gt, anv\u00e4n<span class=\"__11 _604\"></span>da<span class=\"__11 _604\"></span>s till a<span class=\"__11 _604\"></span>tt a<span class=\"__11 _604\"></span>mo<span class=\"__11 _604\"></span>rt<span class=\"__11 _604\"></span>era n<span class=\"__11 _604\"></span>er l<span class=\"__11 _604\"></span>\u00e5ne<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>ul<span class=\"__11 _604\"></span>den<span class=\"__11 _649\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-385": {
   "value": "Kreditrisk<span class=\"__11 _649\"> </span>Kreditrisk<span class=\"__11 _602\"></span> beskriver<span class=\"__11 _602\"></span> koncernens<span class=\"__11 _602\"></span> risk i<span class=\"__11 _602\"></span> de finansiella<span class=\"__11 _602\"></span> till<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>g\u00e5n<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>rna o<span class=\"__11 _604\"></span>ch u<span class=\"__11 _604\"></span>pp<span class=\"__11 _604\"></span>st\u00e5<span class=\"__11 _604\"></span>r om e<span class=\"__11 _604\"></span>n motp<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>t i<span class=\"__11 _604\"></span>nte up<span class=\"__11 _604\"></span>pf<span class=\"__11 _604\"></span>yll<span class=\"__11 _604\"></span>er s<span class=\"__11 _604\"></span>itt kont<span class=\"__11 _602\"></span>rakterade bet<span class=\"__11 _602\"></span>alnings\u00e5tagande<span class=\"__11 _602\"></span> gentemot<span class=\"__11 _602\"></span> Skansk<span class=\"__11 _602\"></span>a. Kre<span class=\"__11 _604\"></span>di<span class=\"__11 _604\"></span>tri<span class=\"__11 _604\"></span>sken f\u00f6<span class=\"__11 _604\"></span>rd<span class=\"__11 _604\"></span>ela<span class=\"__11 _604\"></span>s p<span class=\"__11 _604\"></span>\u00e5 fin<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll k<span class=\"__11 _604\"></span>red<span class=\"__11 _604\"></span>itri<span class=\"__11 _604\"></span>sk s<span class=\"__11 _604\"></span>om a<span class=\"__11 _604\"></span>vse<span class=\"__11 _604\"></span>r risken i r<span class=\"__11 _602\"></span>\u00e4nteb\u00e4rande tillg\u00e5ngar och derivat<span class=\"__11 _602\"></span> samt p\u00e5 kund<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>kreditrisk som avser risken<span class=\"__11 _602\"></span> i kundfordringarna. Finansiell kreditrisk \u2013<span class=\"__11 _602\"></span> risken<span class=\"__11 _602\"></span> i r\u00e4nt<span class=\"__11 _602\"></span>eb\u00e4rande tillg\u00e5ngar och deriv<span class=\"__11 _602\"></span>at<span class=\"__11 _649\"> </span>Finansiell<span class=\"__11 _602\"></span> kreditrisk<span class=\"__11 _602\"></span> \u00e4r den<span class=\"__11 _602\"></span> risk k<span class=\"__11 _602\"></span>oncernen l\u00f6per<span class=\"__11 _602\"></span> i f\u00f6r<span class=\"__11 _602\"></span>h\u00e5l<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>lan<span class=\"__11 _604\"></span>de ti<span class=\"__11 _604\"></span>ll f<span class=\"__11 _604\"></span>ina<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>iel<span class=\"__11 _604\"></span>la m<span class=\"__11 _604\"></span>otp<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>ter v<span class=\"__11 _604\"></span>id pl<span class=\"__11 _604\"></span>ac<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>ing a<span class=\"__11 _604\"></span>v \u00f6ver<span class=\"__11 _604\"></span>skot<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>s<span class=\"ws0_11\">-<span class=\"__11 _649\"> </span></span>medel, tillgodohav<span class=\"__11 _602\"></span>anden p\u00e5<span class=\"__11 _602\"></span> bankkont<span class=\"__11 _602\"></span>on och in<span class=\"__11 _631\"></span>vestering i finansiella tillg\u00e5ngar<span class=\"__11 _602\"></span>. Kreditrisk i f<span class=\"__11 _602\"></span>orm av motpartsrisk uppst\u00e5r \u00e4ven vid<span class=\"__11 _602\"></span> anv<span class=\"__11 _602\"></span>\u00e4ndandet av derivatinstrument<span class=\"__11 _602\"></span> och utg\u00f6<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>s av ri<span class=\"__11 _604\"></span>sken a<span class=\"__11 _604\"></span>tt e<span class=\"__11 _604\"></span>n  <span class=\"__11 _3e_7\"></span>p<span class=\"__11 _604\"></span>ote<span class=\"__11 _604\"></span>ntie<span class=\"__11 _604\"></span>ll vi<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>t inte r<span class=\"__11 _604\"></span>eal<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>era<span class=\"__11 _604\"></span>s ifa<span class=\"__11 _604\"></span>ll mot<span class=\"__11 _604\"></span>par<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>n inte f<span class=\"__11 _604\"></span>ull<span class=\"__11 _604\"></span>f\u00f6l<span class=\"__11 _604\"></span>jer s<span class=\"__11 _604\"></span>in d<span class=\"__11 _604\"></span>el av ko<span class=\"__11 _604\"></span>ntra<span class=\"__11 _604\"></span>kt<span class=\"__11 _604\"></span>et<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Skan<span class=\"__11 _604\"></span>ska s<span class=\"__11 _604\"></span>ka enl<span class=\"__11 _604\"></span>igt p<span class=\"__11 _604\"></span>ol<span class=\"__11 _604\"></span>icy<span class=\"__11 _604\"></span>n be<span class=\"__11 _604\"></span>gr\u00e4<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>a sin ex<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>ner<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>g mot fin<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>sie<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>a mot<span class=\"__11 _604\"></span>par<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r ge<span class=\"__11 _604\"></span>no<span class=\"__11 _604\"></span>m at<span class=\"__11 _604\"></span>t anv\u00e4n<span class=\"__11 _604\"></span>da b<span class=\"__11 _604\"></span>anke<span class=\"__11 _604\"></span>r oc<span class=\"__11 _604\"></span>h finansiella<span class=\"__11 _602\"></span> institut<span class=\"__11 _602\"></span>ioner som<span class=\"__11 _602\"></span> innehar h\u00f6g<span class=\"__11 _602\"></span> kredit <span class=\"__11 _3e_7\"></span>v\u00e4rdighe<span class=\"__11 _602\"></span>t enl<span class=\"__11 _604\"></span>igt r<span class=\"__11 _604\"></span>ati<span class=\"__11 _604\"></span>ngi<span class=\"__11 _604\"></span>ns<span class=\"__11 _604\"></span>titu<span class=\"__11 _604\"></span>ten Sta<span class=\"__11 _604\"></span>nd<span class=\"__11 _604\"></span>ard &amp; Po<span class=\"__11 _604\"></span>or<span class=\"__11 _604\"></span>s, M<span class=\"__11 _604\"></span>oo<span class=\"__11 _604\"></span>dy<span class=\"__11 _604\"></span>\u2019s ell<span class=\"__11 _604\"></span>er Fitc<span class=\"__11 _604\"></span>h. T<span class=\"__11 _604\"></span>il<span class=\"__11 _604\"></span>l\u00e5te<span class=\"__11 _604\"></span>n exp<span class=\"__11 _604\"></span>on<span class=\"__11 _604\"></span>eri<span class=\"__11 _604\"></span>ng<span class=\"__11 _604\"></span>svol<span class=\"__11 _604\"></span>ym p<span class=\"__11 _604\"></span>er mo<span class=\"__11 _604\"></span>tpa<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>t \u00e4r b<span class=\"__11 _604\"></span>ero<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>de av mo<span class=\"__11 _604\"></span>tpa<span class=\"__11 _604\"></span>r<span class=\"__11 _604\"></span>ten<span class=\"__11 _604\"></span>s kre<span class=\"__11 _604\"></span>dit<span class=\"__11 _604\"></span>bet<span class=\"__11 _604\"></span>yg o<span class=\"__11 _604\"></span>ch ex<span class=\"__11 _604\"></span>po<span class=\"__11 _604\"></span>ner<span class=\"__11 _604\"></span>ing<span class=\"__11 _604\"></span>en<span class=\"__11 _604\"></span>s l\u00f6<span class=\"__11 _604\"></span>ptid<span class=\"__11 _604\"></span>. Koncernen<span class=\"__11 _602\"></span> har ock<span class=\"__11 _602\"></span>s\u00e5, f\u00f6r<span class=\"__11 _602\"></span> att reducera<span class=\"__11 _602\"></span> kreditri<span class=\"__11 _602\"></span>sken i<span class=\"__11 _602\"></span> deri<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>vatinstrument, tecknat st<span class=\"__11 _602\"></span>andardiserade k<span class=\"__11 _604\"></span>vittningsavtal (IS<span class=\"__11 _604\"></span>DA av<span class=\"__11 _604\"></span>tal) me<span class=\"__11 _604\"></span>d sa<span class=\"__11 _604\"></span>mtl<span class=\"__11 _604\"></span>iga f<span class=\"__11 _604\"></span>in<span class=\"__11 _604\"></span>ans<span class=\"__11 _604\"></span>ie<span class=\"__11 _604\"></span>lla m<span class=\"__11 _604\"></span>otp<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>te<span class=\"__11 _604\"></span>r me<span class=\"__11 _604\"></span>d vil<span class=\"__11 _604\"></span>ka derivatkont<span class=\"__11 _602\"></span>rakt ing\u00e5s<span class=\"__11 _604\"></span>.<span class=\"__11 _649\"> </span>Vid p<span class=\"__11 _604\"></span>la<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>rin<span class=\"__11 _604\"></span>g av \u00f6ve<span class=\"__11 _604\"></span>rs<span class=\"__11 _604\"></span>kott<span class=\"__11 _604\"></span>sm<span class=\"__11 _604\"></span>ed<span class=\"__11 _604\"></span>el \u00e4<span class=\"__11 _604\"></span>r m\u00e5l<span class=\"__11 _604\"></span>s\u00e4<span class=\"__11 _604\"></span>tt<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n att l\u00f6p<span class=\"__11 _604\"></span>an<span class=\"__11 _604\"></span>de u<span class=\"__11 _604\"></span>ppn<span class=\"__11 _604\"></span>\u00e5 en g<span class=\"__11 _604\"></span>od r<span class=\"__11 _604\"></span>is<span class=\"__11 _604\"></span>ksp<span class=\"__11 _604\"></span>rid<span class=\"__11 _604\"></span>nin<span class=\"__11 _604\"></span>g. P<span class=\"__11 _604\"></span>er \u00e5r<span class=\"__11 _604\"></span>s<span class=\"__11 _604\"></span>sk<span class=\"__11 _604\"></span>if<span class=\"__11 _604\"></span>tet var \u00f6versk<span class=\"__11 _602\"></span>ottsmedel huvudsakligen placerade<span class=\"__11 _602\"></span> i st\u00f6rr<span class=\"__11 _602\"></span>e bank<span class=\"__11 _602\"></span>er me<span class=\"__11 _604\"></span>d glo<span class=\"__11 _604\"></span>ba<span class=\"__11 _604\"></span>l n\u00e4<span class=\"__11 _604\"></span>rv<span class=\"__11 _604\"></span>aro fr<span class=\"__11 _604\"></span>\u00e5n fr<span class=\"__11 _604\"></span>\u00e4ms<span class=\"__11 _604\"></span>t No<span class=\"__11 _604\"></span>rd<span class=\"__11 _604\"></span>en, Eu<span class=\"__11 _604\"></span>rop<span class=\"__11 _604\"></span>a, U<span class=\"__11 _604\"></span>SA o<span class=\"__11 _604\"></span>ch Japan samt i k<span class=\"__11 _602\"></span>ortfristiga r\u00e4nteb\u00e4rande instrument och penningmarknadsfonder<span class=\"__11 _631\"></span>. Skansk<span class=\"__11 _602\"></span>a an<span class=\"__11 _631\"></span>v\u00e4nder f\u00f6r<span class=\"__11 _602\"></span> n\u00e4rva<span class=\"ls0_11 ws0_11\">-<span class=\"__11 _649\"> </span></span>rande ett tiotal<span class=\"__11 _602\"></span> banker f<span class=\"__11 _602\"></span>\u00f6r derivattransaktioner.<span class=\"__11 _649\"> </span>Den maximala exponeringen motsvarar t<span class=\"__11 _602\"></span>illg\u00e5ngarnas verk<span class=\"__11 _604\"></span>li<span class=\"__11 _604\"></span>ga v\u00e4r<span class=\"__11 _604\"></span>de o<span class=\"__11 _604\"></span>ch up<span class=\"__11 _604\"></span>pg<span class=\"__11 _604\"></span>\u00e5r ti<span class=\"__11 _604\"></span>ll 25 62<span class=\"__11 _604\"></span>0 (31 500) M<span class=\"__11 _604\"></span>kr.<span class=\"__11 _649\"> </span>Genomsnit<span class=\"__11 _604\"></span>tlig l\u00f6ptid<span class=\"__11 _602\"></span> f\u00f6r r\u00e4nteb\u00e4rande t<span class=\"__11 _602\"></span>illg\u00e5ngar uppgick till 0,<span class=\"__11 _604\"></span>3 (0,<span class=\"__11 _604\"></span>3) \u00e5r p<span class=\"__11 _604\"></span>er de<span class=\"__11 _604\"></span>n 31 de<span class=\"__11 _604\"></span>ce<span class=\"__11 _604\"></span>mb<span class=\"__11 _604\"></span>er 202<span class=\"__11 _604\"></span>2<span class=\"__11 _604\"></span>. Konc<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>nen<span class=\"__11 _604\"></span>s finansiella<span class=\"__11 _602\"></span> r\u00e4nteb\u00e4r<span class=\"__11 _602\"></span>ande til<span class=\"__11 _602\"></span>lg\u00e5ngar per<span class=\"__11 _602\"></span> den 3<span class=\"__11 _602\"></span>1 december 2022, huvudsakligen best\u00e5ende av banktillgodohavanden och placeringar i kortfristiga skuldinstrument, bed\u00f6m<span class=\"__11 _604\"></span>s for<span class=\"__11 _604\"></span>t<span class=\"__11 _604\"></span>sat<span class=\"__11 _604\"></span>t h<span class=\"__11 _604\"></span>a l\u00e5g k<span class=\"__11 _604\"></span>re<span class=\"__11 _604\"></span>dit <span class=\"__11 _611\"></span>ri<span class=\"__11 _604\"></span>sk p<span class=\"__11 _604\"></span>er b<span class=\"__11 _604\"></span>al<span class=\"__11 _604\"></span>ans<span class=\"__11 _604\"></span>da<span class=\"__11 _604\"></span>ge<span class=\"__11 _604\"></span>n d\u00e5 ti<span class=\"__11 _604\"></span>llg<span class=\"__11 _604\"></span>\u00e5ng<span class=\"__11 _604\"></span>ar<span class=\"__11 _604\"></span>na har rating med h\u00f6g<span class=\"__11 _602\"></span> kreditv\u00e4rdighet varf\u00f6r f\u00f6rlustreserven f\u00f6r d<span class=\"__11 _604\"></span>es<span class=\"__11 _604\"></span>sa ti<span class=\"__11 _604\"></span>ll<span class=\"__11 _604\"></span>g\u00e5n<span class=\"__11 _604\"></span>ga<span class=\"__11 _604\"></span>r ba<span class=\"__11 _604\"></span>se<span class=\"__11 _604\"></span>ras p<span class=\"__11 _604\"></span>\u00e5 12 m<span class=\"__11 _604\"></span>\u00e5n<span class=\"__11 _604\"></span>ad<span class=\"__11 _604\"></span>er<span class=\"__11 _604\"></span>s f\u00f6r<span class=\"__11 _604\"></span> <span class=\"__11 _611\"></span>v\u00e4nta<span class=\"__11 _604\"></span>de kreditf\u00f6rluster.<span class=\"__11 _649\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-386": {
   "value": "Kundkreditrisk \u2013 risken i kundfordringarna Kundkreditrisker hanteras inom Skanska koncernens gemensamma gransknings- och godk\u00e4nnandeprocess f\u00f6r att identifiera och hantera risker \u2013 Skanska Tender Approval Procedure (STAP) och Project Scrutiny och Approval Procedure (PSAP). Skanskas kreditrisk vad g\u00e4ller kundfordringar har en h\u00f6g grad av riskspridning genom ett stort antal projekt av varierande storlek och typ med en m\u00e4ngd olika kund- kategorier, varav en stor andel i offentlig sektor, p\u00e5 ett stort antal geografiska marknader. Den del av Skanskas verksamhet som avser  byggprojekt orsakar en begr\u00e4nsad kreditgivning d\u00e5 projekten s\u00e5 l\u00e5ngt det \u00e4r m\u00f6jligt f\u00f6rskotts faktureras. I \u00f6vrig verksam het begr\u00e4n- sar sig kreditgivningen till sedvanliga fakturaperioder. Nedskrivna belopp p\u00e5 kundfordringar uppg\u00e5r till 296 (324) Mkr, varav 132 (115) Mkr avser f\u00f6rlustreserv f\u00f6r f\u00f6rv\u00e4ntade kreditf\u00f6rluster enligt IFRS 9. Kundfordringar 2022-12-31 2021-12-31 Utest\u00e5ende fordringar 15 468 15 187 Nedskrivna belopp -296 -324 Redovisat v\u00e4rde 15 172 14 863 F\u00f6r\u00e4ndring nedskrivna kundfordringar 2022 2021 Belopp vid \u00e5rets ing\u00e5ng 324 363 \u00c5rets nedskrivning 18 10 \u00c5terf\u00f6ring av nedskrivning -1 -48 Reglerade nedskrivningar -62 -11 Kursdifferenser 17 10 Belopp vid \u00e5rets utg\u00e5ng 296 324 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-387": {
   "value": "Kundkreditrisk \u2013 risken i kundfordringarna Kundkreditrisker hanteras inom Skanska koncernens gemensamma gransknings- och godk\u00e4nnandeprocess f\u00f6r att identifiera och hantera risker \u2013 Skanska Tender Approval Procedure (STAP) och Project Scrutiny och Approval Procedure (PSAP). Skanskas kreditrisk vad g\u00e4ller kundfordringar har en h\u00f6g grad av riskspridning genom ett stort antal projekt av varierande storlek och typ med en m\u00e4ngd olika kund- kategorier, varav en stor andel i offentlig sektor, p\u00e5 ett stort antal geografiska marknader. Den del av Skanskas verksamhet som avser  byggprojekt orsakar en begr\u00e4nsad kreditgivning d\u00e5 projekten s\u00e5 l\u00e5ngt det \u00e4r m\u00f6jligt f\u00f6rskotts faktureras. I \u00f6vrig verksam het begr\u00e4n- sar sig kreditgivningen till sedvanliga fakturaperioder. Nedskrivna belopp p\u00e5 kundfordringar uppg\u00e5r till 296 (324) Mkr, varav 132 (115) Mkr avser f\u00f6rlustreserv f\u00f6r f\u00f6rv\u00e4ntade kreditf\u00f6rluster enligt IFRS 9. Kundfordringar 2022-12-31 2021-12-31 Utest\u00e5ende fordringar 15 468 15 187 Nedskrivna belopp -296 -324 Redovisat v\u00e4rde 15 172 14 863 F\u00f6r\u00e4ndring nedskrivna kundfordringar 2022 2021 Belopp vid \u00e5rets ing\u00e5ng 324 363 \u00c5rets nedskrivning 18 10 \u00c5terf\u00f6ring av nedskrivning -1 -48 Reglerade nedskrivningar -62 -11 Kursdifferenser 17 10 Belopp vid \u00e5rets utg\u00e5ng 296 324 Risken i \u00f6vriga r\u00f6relsefordringar inklusive aktier \u00d6vriga finansiella r\u00f6relsefordringar utg\u00f6rs av fordringar f\u00f6r s\u00e5lda fastigheter, upplupna r\u00e4nteint\u00e4kter,  depositioner etc. Av upptagna r\u00f6relsefordringar var inga f\u00f6rfallna eller  nedskrivna per balansdagen. Som aktier redovisas innehav med mindre \u00e4n 20 procent av r\u00f6standelen i bolaget. Redovisat v\u00e4rde uppg\u00e5r till  38 (37) Mkr. \u00d6vriga finansiella r\u00f6relsefordringar redovisas f\u00f6rdelat p\u00e5 tidsintervall med avseende p\u00e5 n\u00e4r i framtiden beloppen f\u00f6rfaller. 2022-12-31 2021-12-31 F\u00f6rfaller inom 30 dagar 39 9 F\u00f6rfaller efter 30 dagar  men inom 1 \u00e5r 402 186 F\u00f6rfaller efter 1 \u00e5r 11 10 Summa 452 206 Not 24. \u00d6vriga r\u00f6relsefordringar Som \u00f6vriga r\u00f6relsefordringar redovisas icke r\u00e4nteb\u00e4rande fordringar i r\u00f6relsen. R\u00f6relsefordringarna ing\u00e5r i koncernens verksamhetscykel och redovisas som oms\u00e4ttningstillg\u00e5ngar. 2022-12-31 2021-12-31 Kundfordringar p\u00e5 joint ventures  1 3 Kundfordringar, \u00f6vriga 15 171 14 860 Andra r\u00f6relsefordringar 7 910 6 456 F\u00f6rutbetalda kostnader och upplupna int\u00e4kter 4 645 3 893 Summa 27 726 25 212   Varav finansiella instrument redovisat i not 6.  Kundfordringar 15 172 14 863     \u00d6vriga r\u00f6relsefordringar inklusive upplupna r\u00e4nteint\u00e4kter 452 206 15 624 15 069      Varav icke finansiella instrument 12 102 10 143 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-388": {
   "value": "Likviditets- och refinansieringsrisk Likviditets- och refinansieringsrisk definieras som risken att Skanska inte kan m\u00f6ta betalningsf\u00f6rpliktelser till f\u00f6ljd av bristande likviditet eller av sv\u00e5righeter att ta upp eller oms\u00e4tta externa l\u00e5n. Koncernen anv\u00e4nder likviditetsprognostisering som ett medel f\u00f6r identifiering och hantering av fluktuationer i den kortfristiga likviditeten. \u00d6verskottslikviditet ska i f\u00f6rsta hand, d\u00e5 s\u00e5 \u00e4r m\u00f6jligt, anv\u00e4ndas till att amortera ner l\u00e5neskulden Likviditetsreserv och f\u00f6rfallostruktur M\u00e5ls\u00e4ttningen \u00e4r att ha en likviditetsreserv p\u00e5 minst 4 miljarder kronor att tillg\u00e5 inom en vecka genom kassa- likviditet eller outnyttjade bekr\u00e4ftade kreditl\u00f6ften. Per \u00e5rs- skiftet uppgick kassa och bank samt outnyttjade bekr\u00e4f- tade kredit l\u00f6ften till 16 (18) miljarder kronor, varav 12 (15) miljarder kronor \u00e4r, eller bed\u00f6ms vara, tillg\u00e4ngliga inom en vecka. Koncernens policy \u00e4r att den centrala l\u00e5neportf\u00f6ljens f\u00f6rfallostruktur ska vara spridd \u00f6ver tiden samt ha en v\u00e4gd genomsnittlig \u00e5terst\u00e5ende l\u00f6ptid p\u00e5 3 \u00e5r, inklusive outnyttjade bekr\u00e4ftade kreditfaciliteter, med ett mandat att avvika inom intervallet 2\u20134 \u00e5r. Per 31 december 2022 hade l\u00e5neportf\u00f6ljen en genomsnittlig l\u00f6ptid p\u00e5 3,6 (2,5) \u00e5r, om kreditl\u00f6ften som \u00e4r outnyttjade v\u00e4gs in. F\u00f6rfallostrukturen, inklusive r\u00e4ntebetalningar, f\u00f6r kon- cernens finansiella r\u00e4nteb\u00e4rande skulder, derivat och leasing skulder, f\u00f6rdelar sig \u00f6ver de kommande \u00e5ren enligt tabell p\u00e5 n\u00e4sta sida. F\u00f6r leasingskulder avser de framtida likvidbeloppen odiskonterade v\u00e4rden ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "Finansiering Skanska har ett flertal program f\u00f6r uppl\u00e5ning, s\u00e5v\u00e4l bekr\u00e4ftade bankkreditfaciliteter som marknadsfinansie- ringsprogram, vilket ger en god beredskap f\u00f6r tillf\u00e4lliga sv\u00e4ngningar i koncernens likviditetsbehov p\u00e5 kort sikt samt s\u00e4kerst\u00e4ller finansieringen p\u00e5 l\u00e5ng sikt. Skanska har inget kreditbetyg Under 2022 refinansierade Skanska den syndikerade backupfaciliteten. Den nya kreditfaciliteten om 500 MEUR \u00e4r h\u00e5llbarhetsl\u00e4nkad. L\u00f6ptiden \u00e4r p\u00e5 fem \u00e5r med m\u00f6jlighet till tv\u00e5 f\u00f6rl\u00e4ngningar p\u00e5 ett \u00e5r vardera efter f\u00f6rsta respek- tive andra \u00e5ret. Vid slutet av \u00e5ret uppgick den centrala skuldportf\u00f6ljen till 3,7 (3,3) miljarder kronor. De outnyttjade kreditfacilite- terna p\u00e5 6,1 (6,6) miljarder kronor i kombination med en r\u00e4nteb\u00e4rande nettofordran exklusive likvida medel med restriktioner, leasingskulder och nettopensionsskulder p\u00e5 12,1 (17,7) miljarder kronor s\u00e4ker st\u00e4ller att koncernen har tillr\u00e4cklig ekonomisk kapacitet. Likviditetsreserv och f\u00f6rfallostruktur M\u00e5ls\u00e4ttningen \u00e4r att ha en likviditetsreserv p\u00e5 minst 4 miljarder kronor att tillg\u00e5 inom en vecka genom kassa- likviditet eller outnyttjade bekr\u00e4ftade kreditl\u00f6ften. Per \u00e5rs- skiftet uppgick kassa och bank samt outnyttjade bekr\u00e4f- tade kredit l\u00f6ften till 16 (18) miljarder kronor, varav 12 (15) miljarder kronor \u00e4r, eller bed\u00f6ms vara, tillg\u00e4ngliga inom en vecka. Koncernens policy \u00e4r att den centrala l\u00e5neportf\u00f6ljens f\u00f6rfallostruktur ska vara spridd \u00f6ver tiden samt ha en v\u00e4gd genomsnittlig \u00e5terst\u00e5ende l\u00f6ptid p\u00e5 3 \u00e5r, inklusive outnyttjade bekr\u00e4ftade kreditfaciliteter, med ett mandat att avvika inom intervallet 2\u20134 \u00e5r. Per 31 december 2022 hade l\u00e5neportf\u00f6ljen en genomsnittlig l\u00f6ptid p\u00e5 3,6 (2,5) \u00e5r, om kreditl\u00f6ften som \u00e4r outnyttjade v\u00e4gs in. F\u00f6rfallostrukturen, inklusive r\u00e4ntebetalningar, f\u00f6r kon- cernens finansiella r\u00e4nteb\u00e4rande skulder, derivat och leasing skulder, f\u00f6rdelar sig \u00f6ver de kommande \u00e5ren enligt tabell p\u00e5 n\u00e4sta sida. F\u00f6r leasingskulder avser de framtida likvidbeloppen odiskonterade v\u00e4rden 2022-12-31 2021-12-31 F\u00f6rfall Valuta Ram i valuta Ram i SEK Utnyttjat  Ram i SEK Utnyttjat Marknadsfinansieringsprogram Commercial paper (CP) program, l\u00f6ptider 0\u20131 \u00e5r  SEK/EUR 6 000 Mkr 6 000 6 000 Medium Term Note (MTN) program, l\u00f6ptider  1\u201310 \u00e5r SEK/EUR 8 000 Mkr 8 000 480 8 000 500 14 000 480 14 000 500 Bekr\u00e4ftade kreditfaciliteter Syndikerat bankl\u00e5n 2022 SEK/EUR/USD 600 MEUR 6 143 Syndikerat bankl\u00e5n 2027 SEK/EUR/USD/GBP 500 MEUR 5 538 Bilateralt l\u00e5neavtal 2023 USD 50 MUSD 519 519 453 453 Bilateralt l\u00e5neavtal 2024 USD 50 MUSD 519 519 453 453 Bilateralt l\u00e5neavtal 2024 USD 100 MUSD 1 037 1 037 905 905 Bilateralt l\u00e5neavtal 2025 EUR 50 MEUR 553 553 511 511 Bilateralt l\u00e5neavtal 2027 EUR 50 MEUR 553 553 511 511 \u00d6vriga kreditl\u00f6ften 515 448 9 234 3 181 9 424 2 833 Koncernens outnyttjade bekr\u00e4ftade kreditl\u00f6ften uppgick vid \u00e5rsskiftet till 6 053 (6 591) Mkr. 2022-12-31 F\u00f6rfaller F\u00f6rfallotidpunkt Redovisat v\u00e4rde Framtida likvidbelopp inom 3 m\u00e5n efter 3 m\u00e5n inom 1 \u00e5r efter 1 \u00e5r inom 5 \u00e5r efter 5 \u00e5r R\u00e4nteb\u00e4rande finansiella skulder 7 887 7 936 53 4 707 3 175 Derivat: valutaterminer Infl\u00f6de -10 343 -10 031 -304 -8 Utfl\u00f6de 150 10 490 10 176 306 8 Derivat: r\u00e4nteswappar Infl\u00f6de -6 -6 Utfl\u00f6de 7 3 4 Leasingsskulder 7 281 29 653 281 741 2 895 25 736 Leverant\u00f6rsskulder 13 998 13 998 13 998 \u00d6vriga r\u00f6relseskulder 694 694 438 256 Summa 30 010 52 429 14 918 5 704 6 070 25 736 2021-12-31 F\u00f6rfaller F\u00f6rfallotidpunkt Redovisat v\u00e4rde Framtida likvidbelopp inom 3 m\u00e5n efter 3 m\u00e5n inom 1 \u00e5r efter 1 \u00e5r inom 5 \u00e5r efter 5 \u00e5r R\u00e4nteb\u00e4rande finansiella skulder 8 622 8 878 16 4 828 3 495 539 Derivat: valutaterminer Infl\u00f6de -10 688 -9 959 -729 Utfl\u00f6de 131 10 811 10 074 737 Derivat: r\u00e4nteswappar Infl\u00f6de -2 -1 -1 Utfl\u00f6de 1 3 3 Leasingsskulder 6 960 26 748 284 733 2 697 23 034 Leverant\u00f6rsskulder 12 426 12 426 12 426 \u00d6vriga r\u00f6relseskulder 367 367 261 83 23 Summa 28 507 48 543 13 101 5 654 6 215 23 573 Genomsnittlig l\u00f6ptid f\u00f6r r\u00e4nteb\u00e4rande skulder exklusive leasingskulder och outnyttjade bekr\u00e4ftade kreditfaciliteter uppgick till 1,2 (1,8 \u00e5r Skulder 2022-12-31 V\u00e4rderings- niv\u00e5 V\u00e4rderade till verkligt v\u00e4rde  \u00f6ver resultat- r\u00e4kningen V\u00e4rderade till upplupet anskaffnings- v\u00e4rde Summa redovisat  v\u00e4rde Summa verkligt  v\u00e4rde Finansiella instrument R\u00e4nteb\u00e4rande skulder och derivat Finansiella skulder 1) 2, 3 619 7 418 8 037 8 058 619 7 418 8 037 8 058 R\u00f6relseskulder Leverant\u00f6rsskulder \u2013 13 998 13 998 13 998 \u00d6vriga r\u00f6relseskulder 2) \u2013 694 694 694 0 14 692 14 692 14 692 Summa finansiella instrument 619 22 110 22 729 22 750 Skulder 2021-12-31 V\u00e4rderings- niv\u00e5 V\u00e4rderade till verkligt v\u00e4rde  \u00f6ver resultat- r\u00e4kningen V\u00e4rderade till upplupet anskaffnings- v\u00e4rde Summa redovisat  v\u00e4rde Summa verkligt  v\u00e4rde Finansiella instrument R\u00e4nteb\u00e4rande skulder och derivat Finansiella skulder 1) 2, 3 561 8 193 8 754 8 822 561 8 193 8 754 8 822 R\u00f6relseskulder Leverant\u00f6rsskulder \u2013 12 426 12 426 12 426 \u00d6vriga r\u00f6relseskulder 2) \u2013 367 367 367 0 12 794 12 794 12 794 Summa finansiella instrument 561 20 987 21 548 21 616 1)  Redovisat v\u00e4rde f\u00f6r finansiella skulder, totalt 8 037 (8 754) Mkr, redovisas i rapporten \u00f6ver finansiell st\u00e4llning tillsammans med finansiella skulder 7 568 (8 169) Mkr fr\u00e5n not 27 och till\u00e4ggsk\u00f6peskilling om 469 (585) Mkr fr\u00e5n not 29. Till\u00e4ggsk\u00f6peskilling ing\u00e5r i finansiella skulder v\u00e4rderade till verkligt v\u00e4rde med 469 (430) Mkr och i finansiella skulder v\u00e4rderade till upplupet anskaffningsv\u00e4rde med 0 (155) Mkr. Under \u00e5ret har 88 (46) Mkr betalats ut av till\u00e4ggsk\u00f6peskillingen, 39 (38) Mkr tillkommit som r\u00e4nteutgift, ytterligare -67 (0) Mkr tillkommit som till- l\u00e4ggsk\u00f6peskilling, och en uppl\u00f6sning har gjorts med 0 (5) Mkr. 2)  \u00d6vriga finansiella r\u00f6relseskulder, totalt 14 692 (12 794) Mkr redovisas i rapporten \u00f6ver finansiell st\u00e4llning tillsammans med leverant\u00f6rs- skulder p\u00e5 13 998 (12 246) Mkr och \u00f6vriga finansiella instrument om 694 (367) Mkr. Totala balansposten uppg\u00e5r till 41 840 (36 642) Mkr. Se not 30. Som finansiella \u00f6vriga r\u00f6relseskulder redovisas upplupna r\u00e4ntekostnader, utst\u00e4llda men ej inl\u00f6sta checkar, skulder f\u00f6r obetalda fastigheter etc. \u00d6vriga r\u00f6relseskulder, icke finansiella, \u00e4r exempelvis interimsposter som ej utg\u00f6r upplupna r\u00e4ntor, momsskulder, skulder r\u00f6rande pensioner och andra personalrelaterade skulder. R\u00f6relseskulderna \u00e4r v\u00e4rderade till upplupet anskaffningsv\u00e4rde ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "Finansiering Skanska har ett flertal program f\u00f6r uppl\u00e5ning, s\u00e5v\u00e4l bekr\u00e4ftade bankkreditfaciliteter som marknadsfinansie- ringsprogram, vilket ger en god beredskap f\u00f6r tillf\u00e4lliga sv\u00e4ngningar i koncernens likviditetsbehov p\u00e5 kort sikt samt s\u00e4kerst\u00e4ller finansieringen p\u00e5 l\u00e5ng sikt. Skanska har inget kreditbetyg . 2022-12-31 2021-12-31 F\u00f6rfall Valuta Ram i valuta Ram i SEK Utnyttjat  Ram i SEK Utnyttjat Marknadsfinansieringsprogram Commercial paper (CP) program, l\u00f6ptider 0\u20131 \u00e5r  SEK/EUR 6 000 Mkr 6 000 6 000 Medium Term Note (MTN) program, l\u00f6ptider  1\u201310 \u00e5r SEK/EUR 8 000 Mkr 8 000 480 8 000 500 14 000 480 14 000 500 Bekr\u00e4ftade kreditfaciliteter Syndikerat bankl\u00e5n 2022 SEK/EUR/USD 600 MEUR 6 143 Syndikerat bankl\u00e5n 2027 SEK/EUR/USD/GBP 500 MEUR 5 538 Bilateralt l\u00e5neavtal 2023 USD 50 MUSD 519 519 453 453 Bilateralt l\u00e5neavtal 2024 USD 50 MUSD 519 519 453 453 Bilateralt l\u00e5neavtal 2024 USD 100 MUSD 1 037 1 037 905 905 Bilateralt l\u00e5neavtal 2025 EUR 50 MEUR 553 553 511 511 Bilateralt l\u00e5neavtal 2027 EUR 50 MEUR 553 553 511 511 \u00d6vriga kreditl\u00f6ften 515 448 9 234 3 181 9 424 2 833 Koncernens outnyttjade bekr\u00e4ftade kreditl\u00f6ften uppgick vid \u00e5rsskiftet till 6 053 (6 591) Mkr. Under 2022 refinansierade Skanska den syndikerade backupfaciliteten. Den nya kreditfaciliteten om 500 MEUR \u00e4r h\u00e5llbarhetsl\u00e4nkad. L\u00f6ptiden \u00e4r p\u00e5 fem \u00e5r med m\u00f6jlighet till tv\u00e5 f\u00f6rl\u00e4ngningar p\u00e5 ett \u00e5r vardera efter f\u00f6rsta respek- tive andra \u00e5ret. Vid slutet av \u00e5ret uppgick den centrala skuldportf\u00f6ljen till 3,7 (3,3) miljarder kronor. De outnyttjade kreditfacilite- terna p\u00e5 6,1 (6,6) miljarder kronor i kombination med en r\u00e4nteb\u00e4rande nettofordran exklusive likvida medel med restriktioner, leasingskulder och nettopensionsskulder p\u00e5 12,1 (17,7) miljarder kronor s\u00e4ker st\u00e4ller att koncernen har tillr\u00e4cklig ekonomisk kapacitet",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "Marknadsrisk Marknadsrisk \u00e4r koncernens risk att verkligt v\u00e4rde p\u00e5 finansiella instrument eller framtida kassafl\u00f6den fr\u00e5n finansiella instrument kommer att fluktuera p\u00e5 grund av f\u00f6r\u00e4ndringar i marknadspriser. Huvudsakliga marknads- risker i koncernen \u00e4r r\u00e4nterisk och valutarisk",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "S\u00e4kring av nettoinvesteringar i utlandet 2022-12-31 2021-12-31 Valuta Netto investeringar S\u00e4kringar 1) S\u00e4krad andel, % Netto investeringar 2) Netto investeringar, % 2) Netto investeringar S\u00e4kringar 1) S\u00e4krad andel, % Netto investeringar 2) Netto investeringar, % 2) CZK 3 278 3 278 6 2 688 2 688 6 DKK 958 958 2 1 501 1 501 3 EUR 4 521 -20 0 4 501 8 4 059 4 059 9 GBP 1 714 -90 5 1 624 3 1 883 -85 5 1 798 4 NOK 5 685 5 685 10 5 272 5 272 12 PLN 438 438 1 277 277 1 USD 11 949 11 949 22 14 209 14 209 31 \u00d6vriga utl\u00e4ndska -47 -47 0 -6 -6 0 Summa utl\u00e4ndska valutor 28 497 -109 0 28 388 52 29 884 -85 0 29 799 65 SEK och elimineringar 26 723 48 15 883 35 Summa 55 111 100 45 682 100 1) S\u00e4krat belopp f\u00f6re avdrag f\u00f6r skattedel. 2) Efter avdrag f\u00f6r s\u00e4krad andel. Not 34.  Valutakurser, samt effekt av \u00e4ndrade valutakurser Valutakurser hanteras i enlighet med IAS 21 Effekter av \u00e4ndrade valuta kurser, se not 1. Valutakurser Valutakursen f\u00f6r SEK har under \u00e5ret fluktuerat gentemot valutor i l\u00e4nder i vilka koncernen bedriver verksamhet. Genomsnittskurs F\u00f6r\u00e4ndring, % Valuta Land 2022 2021 2020 2021\u20132022 2020\u20132021 CZK Tjeckien 0,433 0,396 0,397 9 0 DKK Danmark 1,429 1,364 1,407 5 -3 EUR EU 10,628 10,146 10,488 5 -3 GBP Storbritannien 12,463 11,800 11,809 6 0 NOK Norge 1,052 0,998 0,979 5 2 PLN Polen 2,269 2,222 2,362 2 -6 USD USA 10,117 8,580 9,212 18 -7 Balansdagskurs F\u00f6r\u00e4ndring, % Valuta Land 2022 2021 2020 2021\u20132022 2020\u20132021 CZK Tjeckien 0,459 0,409 0,384 12 7 DKK Danmark 1,490 1,377 1,352 8 2 EUR EU 11,077 10,239 10,054 8 2 GBP Storbritannien 12,488 12,195 11,154 2 9 NOK Norge 1,055 1,025 0,956 3 7 PLN Polen 2,364 2,230 2,219 6 0 USD USA 10,374 9,060 8,193 15 11 Resultatr\u00e4kningen Genomsnittskursen under \u00e5ret f\u00f6r svenska kronan mot koncernens \u00f6vriga valutor har f\u00f6rsvagats gentemot samtliga valutor. Totalt blev valutap\u00e5verkan p\u00e5 koncernens int\u00e4kter 14 072 (-4 603) Mkr vilket motsvarar 9,8 (-2,9) procent. Totalt uppgick valutaeffekten p\u00e5 koncernens r\u00f6relseresultat till 587 (-201) Mkr vilket motsvarar 7,1 (-1,6) procent. Se vidare tabell nedan. 2022 USD EUR GBP NOK CZK PLN \u00d6vriga Summa Int\u00e4kter 10 812 694 933 918 634 81 0 14 072 R\u00f6relseresultat 377 83 24 54 46 4 -1 587 Resultat efter finansnetto 447 75 26 60 54 4 -1 665 Periodens resultat 281 62 18 47 42 3 -1 452 2021 USD EUR GBP NOK CZK PLN \u00d6vriga Summa Int\u00e4kter -4 195 -455 -10 289 -13 -218 -1 -4 603 R\u00f6relseresultat -174 -34 -1 15 -1 -11 5 -201 Resultat efter finansnetto -445 -29 -1 16 -1 -10 3 -467 Periodens resultat -405 -25 0 12 -1 -12 3 -428 Koncernens rapport \u00f6ver finansiell st\u00e4llning f\u00f6rdelad per funktionell valuta Koncernens balansomslutning har \u00f6kat med 12,6 miljarder kronor fr\u00e5n 139,0 miljarder kronor till 151,6 miljarder kronor. Effekten av valuta kursf\u00f6r\u00e4ndringar har p\u00e5verkat med 8,6 miljarder kronor. Balansdagskursen f\u00f6r SEK f\u00f6rsvagades gent- emot samtliga valutor i l\u00e4nder i vilka koncernen bedriver verksamhet. 2022-12-31, Mdr kr USD GBP EUR NOK CZK PLN DKK \u00d6vriga utl\u00e4ndska valutor 1) S\u00e4kringar av utl\u00e4ndsk valuta 2) SEK Summa Tillg\u00e5ngar F\u00f6rvaltningsfastigheter 3,8 3,8 Materiella anl\u00e4ggningstillg\u00e5ngar 1,8 0,6 0,4 2,5 0,7 0,1 0,0 0,0 1,8 7,8 Materiella anl\u00e4ggningstillg\u00e5ngar, nyttjander\u00e4tter 0,8 0,8 0,4 0,5 0,2 0,1 0,0 0,0 0,6 3,3 Immateriella tillg\u00e5ngar 0,5 1,4 0,6 1,3 0,1 0,0 0,0 0,0 0,8 4,6 Aktier och andelar 1,5 0,0 0,2 0,1 0,1 0,0 0,0 0,0 1,1 2,9 R\u00e4nteb\u00e4rande fordringar 33,0 4,3 3,7 6,3 2,7 1,8 0,0 -42,8 8,9 1 7,9 Oms\u00e4ttningsfastigheter 13,3 4,6 14,9 4,1 1,8 1,8 2,4 -16,2 15,5 58,5 Oms\u00e4ttningsfastigheter, nyttjander\u00e4tter 2,5 0,0 0,5 0,0 0,0 0,1 0,0 0,0 0,5 3,7 Icke r\u00e4nteb\u00e4rande fordringar 19,6 4,6 2,9 4,8 1,9 0,7 0,0 0,0 4,5 39,1 Likvida medel 1,3 0,1 0,0 0,1 0,1 0,0 0,0 0,0 8,4 10,0 Summa 74,4 16,4 23,5 19,6 7, 5 4,5 2,5 -59,0 0,0 45,9 151,6 Eget kapital och Skulder Eget kapital h\u00e4nf\u00f6rligt till aktie\u00e4garna 3) 11,9 1,6 4,5 5,7 3,3 0,4 1,0 0,1 -0,1 26,7 55,1 Innehav utan best\u00e4mmande inflytande 0,0 0,0 0,0 0,0 0,1 0,0 0,0 0,0 0,0 0,1 R\u00e4nteb\u00e4rande skulder 29,8 6,6 12,0 3,4 0,5 1,6 1,3 -42,9 0,1 5,2 17,6 R\u00e4ntefria skulder 32,6 8,2 6,9 10,6 3,6 2,5 0,2 0,1 14,1 78,7 Summa 74,4 16,4 23,5 19,6 7, 5 4,5 2,5 -42,8 0,0 45,9 151,6 1) Inklusive eliminering av interna fordringar och skulder. 2)  Beloppen avser s\u00e4kringar f\u00f6re avdrag f\u00f6r skatt. Nettoinvesteringar i utlandet valutas\u00e4kras till viss del genom valutal\u00e5n och valutaterminskontrakt, se \u00e4ven not 6. S\u00e4kring av nettoinvesteringar genom valutal\u00e5n fr\u00e4mst i GBP uppg\u00e5r till 90 Mkr. 3) De respektive valutorna ber\u00e4knas inklusive koncernm\u00e4ssig goodwill och nettot av koncernm\u00e4ssiga \u00f6verv\u00e4rden efter avdrag f\u00f6r uppskjuten skatt. 2021-12-31, Mdr kr USD GBP EUR NOK CZK PLN DKK \u00d6vriga utl\u00e4ndska valutor 1) S\u00e4kringar av utl\u00e4ndsk valuta 2) SEK Summa Tillg\u00e5ngar Materiella anl\u00e4ggningstillg\u00e5ngar 1,8 0,4 0,5 2,3 0,5 0,1 0,0 0,1 1,6 7,3 Materiella anl\u00e4ggningstillg\u00e5ngar, nyttjander\u00e4tter 0,7 0,7 0,4 0,5 0,2 0,1 0,0 -0,1 0,8 3,3 Immateriella tillg\u00e5ngar 0,6 1,4 0,6 1,2 0,1 0,0 0,0 -0,1 0,8 4,6 Aktier och andelar 0,7 0,0 0,1 0,0 0,1 0,0 0,0 0,1 1,2 2,2 R\u00e4nteb\u00e4rande fordringar 34,5 4,8 4,0 5,5 2,5 1,7 0,0 -41,2 10,7 22,5 Oms\u00e4ttningsfastigheter 8,3 2,6 14,4 4,2 1,6 1,4 1,5 0,1 15,6 49,7 Oms\u00e4ttningsfastigheter, nyttjander\u00e4tter 2,2 0,0 0,4 0,0 0,0 0,1 0,0 0,1 0,5 3,3 Icke r\u00e4nteb\u00e4rande fordringar 16,1 3,0 3,1 3,8 1,6 0,9 0,0 0,0 6,6 35,1 Likvida medel 1,6 0,0 0,1 0,1 0,1 0,0 0,0 0,0 9,1 11,0 Summa 66,5 12,9 23,6 17,6 6,7 4,3 1,5 -41,0 0,0 46,9 139,0 Eget kapital och Skulder Eget kapital h\u00e4nf\u00f6rligt till aktie\u00e4garna 3) 14,0 1,8 4,1 5,2 2,7 0,3 1,5 0,0 -0,1 15,9 45,4 Innehav utan best\u00e4mmande inflytande 0,0 0,0 0,0 0,0 0,1 0,0 0,0 0,0 0,0 0,1 R\u00e4nteb\u00e4rande skulder 24,0 4,0 12,6 3,3 0,2 1,3 0,0 -41,4 0,1 16,9 21,0 R\u00e4ntefria skulder 28,5 7,1 6,9 9,1 3,7 2,7 0,0 0,4 14,1 72,5 Summa 66,5 12,9 23,6 17,6 6,7 4,3 1,5 -41,0 0,0 46,9 139,0 1) Inklusive eliminering av interna fordringar och skulder. 2)  Beloppen avser s\u00e4kringar f\u00f6re avdrag f\u00f6r skatt. Nettoinvesteringar i utlandet valutas\u00e4kras till viss del genom valutal\u00e5n och valutaterminskontrakt, se \u00e4ven not 6. S\u00e4kring av nettoinvesteringar genom valutal\u00e5n fr\u00e4mst i GBP uppg\u00e5r till 85 Mkr. 3) De respektive valutorna ber\u00e4knas inklusive koncernm\u00e4ssig goodwill och nettot av koncernm\u00e4ssiga \u00f6verv\u00e4rden efter avdrag f\u00f6r uppskjuten skatt. P\u00e5verkan p\u00e5 koncernen vid f\u00f6r\u00e4ndring av SEK mot \u00f6vriga valutor samt f\u00f6r\u00e4ndring av USD mot SEK F\u00f6ljande k\u00e4nslighetsanalys visar p\u00e5 koncernens k\u00e4nslighet, baserad p\u00e5 2022 \u00e5rs resultatr\u00e4kning och finansiella st\u00e4llning, f\u00f6r ensidig f\u00f6r\u00e4ndring i SEK mot samtliga valutor med 10 procent samt ensidig f\u00f6r\u00e4ndring i USD mot SEK med 10 procent  (+ inneb\u00e4r en f\u00f6rsvagning av SEK, - inneb\u00e4r en f\u00f6rst\u00e4rkning av SEK). Mdr kr +/-10% varav USD +/-10% Int\u00e4kter +/- 13,3 +/- 7,1 R\u00f6relseresultat +/- 0,7 +/- 0,2 Eget kapital  +/- 2,8 +/- 1,2 Nettofordran/nettoskuld +/- 0,2 +/- 0,4 \u00d6vrigt F\u00f6r uppgift om f\u00f6r\u00e4ndringen av omr\u00e4kningsreserven i Eget kapital h\u00e4nvisas till not 26. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "Verkliga v\u00e4rden Vid fastst\u00e4llande av verkligt v\u00e4rde finns tre olika niv\u00e5er. I den f\u00f6rsta niv\u00e5n anv\u00e4nds den officiella prisnoteringen p\u00e5 en aktiv marknad. I den andra niv\u00e5n, som anv\u00e4nds d\u00e5 prisnotering p\u00e5 aktiv marknad saknas, ber\u00e4knas verkligt v\u00e4rde med omv\u00e4rdering till observerbara valutakurser samt med diskontering av framtida kassafl\u00f6den baserad p\u00e5 observerbara marknadsr\u00e4ntor f\u00f6r respektive l\u00f6ptid och valuta. I den tredje niv\u00e5n anv\u00e4nds v\u00e4sentliga inslag av indata som inte \u00e4r observerbara p\u00e5 marknaden. Samtliga verkliga v\u00e4rden i efterf\u00f6ljande tabell har ber\u00e4k- nats enligt niv\u00e5 tv\u00e5, f\u00f6rutom aktier och andelar samt en del av skulderna f\u00f6r till\u00e4ggsk\u00f6peskillingarna som v\u00e4rde- ras till verkligt v\u00e4rde enligt niv\u00e5 tre. Dessutom har verk- ligt v\u00e4rde f\u00f6r del av tillg\u00e5ngarna avseende obligationer ber\u00e4knats enligt niv\u00e5 ett. Vid ber\u00e4kning av verkligt v\u00e4rde i l\u00e5ne-portf\u00f6ljen beaktas aktuella marknadsr\u00e4ntor som inkluderar det kreditriskp\u00e5slag Skanska uppskattas erl\u00e4gga f\u00f6r uppl\u00e5ning. V\u00e4rdering av finansiella instrument med optionsinslag ber\u00e4knas enligt Black-Scholes modell. Skanska hade per 31 december 2022 inga instrument med optionsinslag. Skulder 2022-12-31 V\u00e4rderings- niv\u00e5 V\u00e4rderade till verkligt v\u00e4rde  \u00f6ver resultat- r\u00e4kningen V\u00e4rderade till upplupet anskaffnings- v\u00e4rde Summa redovisat  v\u00e4rde Summa verkligt  v\u00e4rde Finansiella instrument R\u00e4nteb\u00e4rande skulder och derivat Finansiella skulder 1) 2, 3 619 7 418 8 037 8 058 619 7 418 8 037 8 058 R\u00f6relseskulder Leverant\u00f6rsskulder \u2013 13 998 13 998 13 998 \u00d6vriga r\u00f6relseskulder 2) \u2013 694 694 694 0 14 692 14 692 14 692 Summa finansiella instrument 619 22 110 22 729 22 750 Skulder 2021-12-31 V\u00e4rderings- niv\u00e5 V\u00e4rderade till verkligt v\u00e4rde  \u00f6ver resultat- r\u00e4kningen V\u00e4rderade till upplupet anskaffnings- v\u00e4rde Summa redovisat  v\u00e4rde Summa verkligt  v\u00e4rde Finansiella instrument R\u00e4nteb\u00e4rande skulder och derivat Finansiella skulder 1) 2, 3 561 8 193 8 754 8 822 561 8 193 8 754 8 822 R\u00f6relseskulder Leverant\u00f6rsskulder \u2013 12 426 12 426 12 426 \u00d6vriga r\u00f6relseskulder 2) \u2013 367 367 367 0 12 794 12 794 12 794 Summa finansiella instrument 561 20 987 21 548 21 616 1)  Redovisat v\u00e4rde f\u00f6r finansiella skulder, totalt 8 037 (8 754) Mkr, redovisas i rapporten \u00f6ver finansiell st\u00e4llning tillsammans med finansiella skulder 7 568 (8 169) Mkr fr\u00e5n not 27 och till\u00e4ggsk\u00f6peskilling om 469 (585) Mkr fr\u00e5n not 29. Till\u00e4ggsk\u00f6peskilling ing\u00e5r i finansiella skulder v\u00e4rderade till verkligt v\u00e4rde med 469 (430) Mkr och i finansiella skulder v\u00e4rderade till upplupet anskaffningsv\u00e4rde med 0 (155) Mkr. Under \u00e5ret har 88 (46) Mkr betalats ut av till\u00e4ggsk\u00f6peskillingen, 39 (38) Mkr tillkommit som r\u00e4nteutgift, ytterligare -67 (0) Mkr tillkommit som till- l\u00e4ggsk\u00f6peskilling, och en uppl\u00f6sning har gjorts med 0 (5) Mkr. 2)  \u00d6vriga finansiella r\u00f6relseskulder, totalt 14 692 (12 794) Mkr redovisas i rapporten \u00f6ver finansiell st\u00e4llning tillsammans med leverant\u00f6rs- skulder p\u00e5 13 998 (12 246) Mkr och \u00f6vriga finansiella instrument om 694 (367) Mkr. Totala balansposten uppg\u00e5r till 41 840 (36 642) Mkr. Se not 30. Som finansiella \u00f6vriga r\u00f6relseskulder redovisas upplupna r\u00e4ntekostnader, utst\u00e4llda men ej inl\u00f6sta checkar, skulder f\u00f6r obetalda fastigheter etc. \u00d6vriga r\u00f6relseskulder, icke finansiella, \u00e4r exempelvis interimsposter som ej utg\u00f6r upplupna r\u00e4ntor, momsskulder, skulder r\u00f6rande pensioner och andra personalrelaterade skulder. R\u00f6relseskulderna \u00e4r v\u00e4rderade till upplupet anskaffningsv\u00e4rde Tillg\u00e5ngar 2022-12-31 V\u00e4rderingsniv\u00e5 V\u00e4rderade till verkligt v\u00e4rde \u00f6ver resultatr\u00e4kningen V\u00e4rderade till verkligt v\u00e4rde \u00f6ver \u00f6vrigt totalresultat V\u00e4rderade till upplupet anskaffningsv\u00e4rde Summa  redovisat v\u00e4rde Summa  verkligt v\u00e4rde Finansiella instrument R\u00e4nteb\u00e4rande tillg\u00e5ngar och derivat Finansiella tillg\u00e5ngar 1) 1, 2 100 15 482 15 582 15 606 Kassa och bank \u2013 10 014 10 014 10 014 100 0 25 496 25 596 25 620 Kundfordringar 2) 15 172 15 172 15 304 \u00d6vriga r\u00f6relsefordringar inklusive aktier och andelar Aktier och andelar 3) 3 38 38 38 \u00d6vriga r\u00f6relsefordringar 2),4) \u2013 452 452 452 0 38 452 490 490 Summa finansiella instrument 100 38 41 120 41 258 41 034 Tillg\u00e5ngar 2021-12-31 V\u00e4rderingsniv\u00e5 V\u00e4rderade till verkligt v\u00e4rde \u00f6ver resultatr\u00e4kningen V\u00e4rderade till verkligt v\u00e4rde \u00f6ver \u00f6vrigt totalresultat V\u00e4rderade till upplupet anskaffningsv\u00e4rde Summa  redovisat v\u00e4rde Summa  verkligt v\u00e4rde Finansiella instrument R\u00e4nteb\u00e4rande tillg\u00e5ngar och derivat Finansiella tillg\u00e5ngar 1) 1, 2 63 20 447 20 510 20 553 Kassa och bank \u2013 10 947 10 947 10 947 63 0 31 394 31 457 31 500 Kundfordringar 2) 14 863 14 863 14 978 \u00d6vriga r\u00f6relsefordringar inklusive aktier och andelar Aktier och andelar 3) 3 37 37 37 \u00d6vriga r\u00f6relsefordringar 2),4) \u2013 206 206 206 0 37 206 243 243 Summa finansiella instrument 63 37 46 463 46 563 46 722 1)  Redovisat v\u00e4rde f\u00f6r finansiella tillg\u00e5ngar exklusive aktier och andelar totalt 15 582 (20 510) Mkr framg\u00e5r av not 21. 2)  Se not 24. 3)  Aktier och andelar redovisas i koncernens rapport \u00f6ver finansiell st\u00e4llning bland finansiella tillg\u00e5ngar, se vidare not 21. 4)   I koncernens rapport \u00f6ver finansiell st\u00e4llning finns \u00f6vriga r\u00f6relsefordringar uppg\u00e5ende till 27 726 (25 212) Mkr. Se not 24. Av beloppet utg\u00f6r kundfordringar 15 172 (14 863) Mkr. Dessa redovisas som finansiella instrument. Resterande belopp utg\u00f6r 12 554 (10 349) Mkr och f\u00f6rdelas med 452 (206) Mkr p\u00e5 finansiella instrument och 12 102 (10 143) Mkr p\u00e5 icke finansiella instrument. I beloppet som redovisas som finansiella instrument ing\u00e5r upplupna r\u00e4nteint\u00e4kter, depositioner etc. Som icke finansiella instrument redovisas exempelvis interimsposter som ej utg\u00f6r upplupna r\u00e4ntor, momsfordringar, fordringar r\u00f6rande pensioner och andra personalrelaterade fordringar . visas denna int\u00e4kt enligt IFRS 15. Se \u00e4ven not 1. F\u00f6rvaltningsfastigheter \u00e4r fastigheter som innehas f\u00f6r att generera hyresint\u00e4kter och v\u00e4rde\u00f6kning. F\u00f6rvaltningsfastig- heter redovisas till verkligt v\u00e4rde enligt IFRS 13, v\u00e4rderingsniv\u00e5 3. Det verkliga v\u00e4rdet baseras p\u00e5 interna v\u00e4rderingar vilka kvalitetss\u00e4kras genom \u00e5rliga externa v\u00e4rderingar. V ingavtal se not 41 B. Skanska som leasegivare. Fastighetsv\u00e4rdering Samtliga fastigheter v\u00e4rderas internt varje kvartal utifr\u00e5n en tio\u00e5rig kassafl\u00f6desmodell. Fastigheter v\u00e4rderas individuellt genom att nuv\u00e4rdesber\u00e4kna framtida kassafl\u00f6den under tio \u00e5r samt restv\u00e4rdet \u00e5r 10. Bed\u00f6mda hyresbetalningar samt drifts- och underh\u00e5llskostnader h\u00e4rleds fr\u00e5n aktuella och budgeterade int\u00e4kter och kostnader. H\u00e4nsyn tas till eventuella f\u00f6r\u00e4ndringar i uthyrningsgrad, hyresniv\u00e5er, investeringsbehov samt drifts- och underh\u00e5llskostnader. Hyresutvecklingen bed\u00f6ms f\u00f6lja inflationen med h\u00e4nsyn taget till g\u00e4llande indexklausuler i befintliga kontrakt. Vid kontraktens slut g\u00f6rs en bed\u00f6mning om d\u00e5 r\u00e5dande marknadshyra. Vakanser bed\u00f6ms utifr\u00e5n g\u00e4llande vakanssituation, lokalens l\u00e4ge och skick. Till grund f\u00f6r kassafl\u00f6deskalkylerna har antagits en l\u00e5ngsiktig inflation om 2 procent, se tabell till h\u00f6ger. Marknadens direktavkastningskrav och kalkylr\u00e4ntor baseras p\u00e5 analys av j\u00e4mf\u00f6rbara transktioner p\u00e5 fastighetsmarknaden. H\u00e4nsyn tages till fastighetens geografiska l\u00e4ge och standard vilket inneb\u00e4r att direktavkastningskravet varierar mellan olika fastigheter. En g\u00e5ng per \u00e5r v\u00e4rderas samtliga fastigheter externt av auktoriserad v\u00e4rderare i syfte att kvalitetss\u00e4kra den interna v\u00e4rderingen. Verkligt v\u00e4rde \u00e4r en bed\u00f6mning av det mest sannolika priset vid en normal f\u00f6rs\u00e4ljning p\u00e5 den \u00f6ppna marknaden. Det verkliga v\u00e4rdet kan endast med s\u00e4kerhet fastst\u00e4llas d\u00e5 en fastighet faktiskt s\u00e4ljs. Avvikelserna i enskilda fastigheter antas normalt till viss del ta ut varandra i ett samlat fastighetsbest\u00e5nd varf\u00f6r ett rimligt os\u00e4kerhets intervall f\u00f6r  fastig hetesbest\u00e5ndet uppskattas till +/- 5 procent. F\u00f6rvaltningsfastigheternas redovisade v\u00e4rde enligt intern v\u00e4rdering per 31 december 2022 uppg\u00e5r till 3 758 Mkr. Den interna v\u00e4rderingen med v\u00e4rdetidpunkt per 2022-12-31 visade ett v\u00e4rde som understeg den externa v\u00e4rderingen med 4,9 procent eller 193 Mkr . Sammanfattning av den interna v\u00e4rderingen per 2022-12-31 Kalkyperiod  Normalt 10 \u00e5r Inflationsantagande  L\u00e5ngsiktigt inflationsantagande p\u00e5 2 procent Direktavkastning vid kalkylperiodens slut  Varierar mellan 3,8 och 4,2 procent Kalkylr\u00e4nta  Mellan 5,8 och 6,2 procent L\u00e5ngsiktig vakansgrad  Individuell bed\u00f6mning, normalt ca 5 procent Det genomsnittliga direktavkastningskravet vid kalkylperiodens slut uppgick till 3,93 procent. F\u00f6r\u00e4ndring av f\u00f6rvaltningsfastigheternas redovisade v\u00e4rde F\u00f6rvaltningsfastigheternas redovisade v\u00e4rde per 31 december 2022 uppg\u00e5r till 3,8 miljarder kronor. 2022 Vid \u00e5rets b\u00f6rjan Investeringar / omklassificeringar 2 066 V\u00e4rdef\u00f6r\u00e4ndringar 1) 1 692 Utg\u00e5ende verkligt v\u00e4rde 3 758 1)  Varav 1 581 Mkr avser skillnader mellan fastigheternas verkliga v\u00e4rde vid \u00f6verl\u00e5telsedagen (IAS 40) och dess tidigare redovi",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "Tillg\u00e5ngar 2022-12-31 V\u00e4rderingsniv\u00e5 V\u00e4rderade till verkligt v\u00e4rde \u00f6ver resultatr\u00e4kningen V\u00e4rderade till verkligt v\u00e4rde \u00f6ver \u00f6vrigt totalresultat V\u00e4rderade till upplupet anskaffningsv\u00e4rde Summa  redovisat v\u00e4rde Summa  verkligt v\u00e4rde Finansiella instrument R\u00e4nteb\u00e4rande tillg\u00e5ngar och derivat Finansiella tillg\u00e5ngar 1) 1, 2 100 15 482 15 582 15 606 Kassa och bank \u2013 10 014 10 014 10 014 100 0 25 496 25 596 25 620 Kundfordringar 2) 15 172 15 172 15 304 \u00d6vriga r\u00f6relsefordringar inklusive aktier och andelar Aktier och andelar 3) 3 38 38 38 \u00d6vriga r\u00f6relsefordringar 2),4) \u2013 452 452 452 0 38 452 490 490 Summa finansiella instrument 100 38 41 120 41 258 41 034 Tillg\u00e5ngar 2021-12-31 V\u00e4rderingsniv\u00e5 V\u00e4rderade till verkligt v\u00e4rde \u00f6ver resultatr\u00e4kningen V\u00e4rderade till verkligt v\u00e4rde \u00f6ver \u00f6vrigt totalresultat V\u00e4rderade till upplupet anskaffningsv\u00e4rde Summa  redovisat v\u00e4rde Summa  verkligt v\u00e4rde Finansiella instrument R\u00e4nteb\u00e4rande tillg\u00e5ngar och derivat Finansiella tillg\u00e5ngar 1) 1, 2 63 20 447 20 510 20 553 Kassa och bank \u2013 10 947 10 947 10 947 63 0 31 394 31 457 31 500 Kundfordringar 2) 14 863 14 863 14 978 \u00d6vriga r\u00f6relsefordringar inklusive aktier och andelar Aktier och andelar 3) 3 37 37 37 \u00d6vriga r\u00f6relsefordringar 2),4) \u2013 206 206 206 0 37 206 243 243 Summa finansiella instrument 63 37 46 463 46 563 46 722 1)  Redovisat v\u00e4rde f\u00f6r finansiella tillg\u00e5ngar exklusive aktier och andelar totalt 15 582 (20 510) Mkr framg\u00e5r av not 21. 2)  Se not 24. 3)  Aktier och andelar redovisas i koncernens rapport \u00f6ver finansiell st\u00e4llning bland finansiella tillg\u00e5ngar, se vidare not 21. 4)   I koncernens rapport \u00f6ver finansiell st\u00e4llning finns \u00f6vriga r\u00f6relsefordringar uppg\u00e5ende till 27 726 (25 212) Mkr. Se not 24. Av beloppet utg\u00f6r kundfordringar 15 172 (14 863) Mkr. Dessa redovisas som finansiella instrument. Resterande belopp utg\u00f6r 12 554 (10 349) Mkr och f\u00f6rdelas med 452 (206) Mkr p\u00e5 finansiella instrument och 12 102 (10 143) Mkr p\u00e5 icke finansiella instrument. I beloppet som redovisas som finansiella instrument ing\u00e5r upplupna r\u00e4nteint\u00e4kter, depositioner etc. Som icke finansiella instrument redovisas exempelvis interimsposter som ej utg\u00f6r upplupna r\u00e4ntor, momsfordringar, fordringar r\u00f6rande pensioner och andra personalrelaterade fordringar . Skulder 2022-12-31 V\u00e4rderings- niv\u00e5 V\u00e4rderade till verkligt v\u00e4rde  \u00f6ver resultat- r\u00e4kningen V\u00e4rderade till upplupet anskaffnings- v\u00e4rde Summa redovisat  v\u00e4rde Summa verkligt  v\u00e4rde Finansiella instrument R\u00e4nteb\u00e4rande skulder och derivat Finansiella skulder 1) 2, 3 619 7 418 8 037 8 058 619 7 418 8 037 8 058 R\u00f6relseskulder Leverant\u00f6rsskulder \u2013 13 998 13 998 13 998 \u00d6vriga r\u00f6relseskulder 2) \u2013 694 694 694 0 14 692 14 692 14 692 Summa finansiella instrument 619 22 110 22 729 22 750 Skulder 2021-12-31 V\u00e4rderings- niv\u00e5 V\u00e4rderade till verkligt v\u00e4rde  \u00f6ver resultat- r\u00e4kningen V\u00e4rderade till upplupet anskaffnings- v\u00e4rde Summa redovisat  v\u00e4rde Summa verkligt  v\u00e4rde Finansiella instrument R\u00e4nteb\u00e4rande skulder och derivat Finansiella skulder 1) 2, 3 561 8 193 8 754 8 822 561 8 193 8 754 8 822 R\u00f6relseskulder Leverant\u00f6rsskulder \u2013 12 426 12 426 12 426 \u00d6vriga r\u00f6relseskulder 2) \u2013 367 367 367 0 12 794 12 794 12 794 Summa finansiella instrument 561 20 987 21 548 21 616 1)  Redovisat v\u00e4rde f\u00f6r finansiella skulder, totalt 8 037 (8 754) Mkr, redovisas i rapporten \u00f6ver finansiell st\u00e4llning tillsammans med finansiella skulder 7 568 (8 169) Mkr fr\u00e5n not 27 och till\u00e4ggsk\u00f6peskilling om 469 (585) Mkr fr\u00e5n not 29. Till\u00e4ggsk\u00f6peskilling ing\u00e5r i finansiella skulder v\u00e4rderade till verkligt v\u00e4rde med 469 (430) Mkr och i finansiella skulder v\u00e4rderade till upplupet anskaffningsv\u00e4rde med 0 (155) Mkr. Under \u00e5ret har 88 (46) Mkr betalats ut av till\u00e4ggsk\u00f6peskillingen, 39 (38) Mkr tillkommit som r\u00e4nteutgift, ytterligare -67 (0) Mkr tillkommit som till- l\u00e4ggsk\u00f6peskilling, och en uppl\u00f6sning har gjorts med 0 (5) Mkr. 2)  \u00d6vriga finansiella r\u00f6relseskulder, totalt 14 692 (12 794) Mkr redovisas i rapporten \u00f6ver finansiell st\u00e4llning tillsammans med leverant\u00f6rs- skulder p\u00e5 13 998 (12 246) Mkr och \u00f6vriga finansiella instrument om 694 (367) Mkr. Totala balansposten uppg\u00e5r till 41 840 (36 642) Mkr. Se not 30. Som finansiella \u00f6vriga r\u00f6relseskulder redovisas upplupna r\u00e4ntekostnader, utst\u00e4llda men ej inl\u00f6sta checkar, skulder f\u00f6r obetalda fastigheter etc. \u00d6vriga r\u00f6relseskulder, icke finansiella, \u00e4r exempelvis interimsposter som ej utg\u00f6r upplupna r\u00e4ntor, momsskulder, skulder r\u00f6rande pensioner och andra personalrelaterade skulder. R\u00f6relseskulderna \u00e4r v\u00e4rderade till upplupet anskaffningsv\u00e4rde ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "Tillg\u00e5ngar 2022-12-31 V\u00e4rderingsniv\u00e5 V\u00e4rderade till verkligt v\u00e4rde \u00f6ver resultatr\u00e4kningen V\u00e4rderade till verkligt v\u00e4rde \u00f6ver \u00f6vrigt totalresultat V\u00e4rderade till upplupet anskaffningsv\u00e4rde Summa  redovisat v\u00e4rde Summa  verkligt v\u00e4rde Finansiella instrument R\u00e4nteb\u00e4rande tillg\u00e5ngar och derivat Finansiella tillg\u00e5ngar 1) 1, 2 100 15 482 15 582 15 606 Kassa och bank \u2013 10 014 10 014 10 014 100 0 25 496 25 596 25 620 Kundfordringar 2) 15 172 15 172 15 304 \u00d6vriga r\u00f6relsefordringar inklusive aktier och andelar Aktier och andelar 3) 3 38 38 38 \u00d6vriga r\u00f6relsefordringar 2),4) \u2013 452 452 452 0 38 452 490 490 Summa finansiella instrument 100 38 41 120 41 258 41 034 Tillg\u00e5ngar 2021-12-31 V\u00e4rderingsniv\u00e5 V\u00e4rderade till verkligt v\u00e4rde \u00f6ver resultatr\u00e4kningen V\u00e4rderade till verkligt v\u00e4rde \u00f6ver \u00f6vrigt totalresultat V\u00e4rderade till upplupet anskaffningsv\u00e4rde Summa  redovisat v\u00e4rde Summa  verkligt v\u00e4rde Finansiella instrument R\u00e4nteb\u00e4rande tillg\u00e5ngar och derivat Finansiella tillg\u00e5ngar 1) 1, 2 63 20 447 20 510 20 553 Kassa och bank \u2013 10 947 10 947 10 947 63 0 31 394 31 457 31 500 Kundfordringar 2) 14 863 14 863 14 978 \u00d6vriga r\u00f6relsefordringar inklusive aktier och andelar Aktier och andelar 3) 3 37 37 37 \u00d6vriga r\u00f6relsefordringar 2),4) \u2013 206 206 206 0 37 206 243 243 Summa finansiella instrument 63 37 46 463 46 563 46 722 1)  Redovisat v\u00e4rde f\u00f6r finansiella tillg\u00e5ngar exklusive aktier och andelar totalt 15 582 (20 510) Mkr framg\u00e5r av not 21. 2)  Se not 24. 3)  Aktier och andelar redovisas i koncernens rapport \u00f6ver finansiell st\u00e4llning bland finansiella tillg\u00e5ngar, se vidare not 21. 4)   I koncernens rapport \u00f6ver finansiell st\u00e4llning finns \u00f6vriga r\u00f6relsefordringar uppg\u00e5ende till 27 726 (25 212) Mkr. Se not 24. Av beloppet utg\u00f6r kundfordringar 15 172 (14 863) Mkr. Dessa redovisas som finansiella instrument. Resterande belopp utg\u00f6r 12 554 (10 349) Mkr och f\u00f6rdelas med 452 (206) Mkr p\u00e5 finansiella instrument och 12 102 (10 143) Mkr p\u00e5 icke finansiella instrument. I beloppet som redovisas som finansiella instrument ing\u00e5r upplupna r\u00e4nteint\u00e4kter, depositioner etc. Som icke finansiella instrument redovisas exempelvis interimsposter som ej utg\u00f6r upplupna r\u00e4ntor, momsfordringar, fordringar r\u00f6rande pensioner och andra personalrelaterade fordringar Skulder 2022-12-31 V\u00e4rderings- niv\u00e5 V\u00e4rderade till verkligt v\u00e4rde  \u00f6ver resultat- r\u00e4kningen V\u00e4rderade till upplupet anskaffnings- v\u00e4rde Summa redovisat  v\u00e4rde Summa verkligt  v\u00e4rde Finansiella instrument R\u00e4nteb\u00e4rande skulder och derivat Finansiella skulder 1) 2, 3 619 7 418 8 037 8 058 619 7 418 8 037 8 058 R\u00f6relseskulder Leverant\u00f6rsskulder \u2013 13 998 13 998 13 998 \u00d6vriga r\u00f6relseskulder 2) \u2013 694 694 694 0 14 692 14 692 14 692 Summa finansiella instrument 619 22 110 22 729 22 750 Skulder 2021-12-31 V\u00e4rderings- niv\u00e5 V\u00e4rderade till verkligt v\u00e4rde  \u00f6ver resultat- r\u00e4kningen V\u00e4rderade till upplupet anskaffnings- v\u00e4rde Summa redovisat  v\u00e4rde Summa verkligt  v\u00e4rde Finansiella instrument R\u00e4nteb\u00e4rande skulder och derivat Finansiella skulder 1) 2, 3 561 8 193 8 754 8 822 561 8 193 8 754 8 822 R\u00f6relseskulder Leverant\u00f6rsskulder \u2013 12 426 12 426 12 426 \u00d6vriga r\u00f6relseskulder 2) \u2013 367 367 367 0 12 794 12 794 12 794 Summa finansiella instrument 561 20 987 21 548 21 616 1)  Redovisat v\u00e4rde f\u00f6r finansiella skulder, totalt 8 037 (8 754) Mkr, redovisas i rapporten \u00f6ver finansiell st\u00e4llning tillsammans med finansiella skulder 7 568 (8 169) Mkr fr\u00e5n not 27 och till\u00e4ggsk\u00f6peskilling om 469 (585) Mkr fr\u00e5n not 29. Till\u00e4ggsk\u00f6peskilling ing\u00e5r i finansiella skulder v\u00e4rderade till verkligt v\u00e4rde med 469 (430) Mkr och i finansiella skulder v\u00e4rderade till upplupet anskaffningsv\u00e4rde med 0 (155) Mkr. Under \u00e5ret har 88 (46) Mkr betalats ut av till\u00e4ggsk\u00f6peskillingen, 39 (38) Mkr tillkommit som r\u00e4nteutgift, ytterligare -67 (0) Mkr tillkommit som till- l\u00e4ggsk\u00f6peskilling, och en uppl\u00f6sning har gjorts med 0 (5) Mkr. 2)  \u00d6vriga finansiella r\u00f6relseskulder, totalt 14 692 (12 794) Mkr redovisas i rapporten \u00f6ver finansiell st\u00e4llning tillsammans med leverant\u00f6rs- skulder p\u00e5 13 998 (12 246) Mkr och \u00f6vriga finansiella instrument om 694 (367) Mkr. Totala balansposten uppg\u00e5r till 41 840 (36 642) Mkr. Se not 30. Som finansiella \u00f6vriga r\u00f6relseskulder redovisas upplupna r\u00e4ntekostnader, utst\u00e4llda men ej inl\u00f6sta checkar, skulder f\u00f6r obetalda fastigheter etc. \u00d6vriga r\u00f6relseskulder, icke finansiella, \u00e4r exempelvis interimsposter som ej utg\u00f6r upplupna r\u00e4ntor, momsskulder, skulder r\u00f6rande pensioner och andra personalrelaterade skulder. R\u00f6relseskulderna \u00e4r v\u00e4rderade till upplupet anskaffningsv\u00e4rde ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "Tillg\u00e5ngar 2022-12-31 V\u00e4rderingsniv\u00e5 V\u00e4rderade till verkligt v\u00e4rde \u00f6ver resultatr\u00e4kningen V\u00e4rderade till verkligt v\u00e4rde \u00f6ver \u00f6vrigt totalresultat V\u00e4rderade till upplupet anskaffningsv\u00e4rde Summa  redovisat v\u00e4rde Summa  verkligt v\u00e4rde Finansiella instrument R\u00e4nteb\u00e4rande tillg\u00e5ngar och derivat Finansiella tillg\u00e5ngar 1) 1, 2 100 15 482 15 582 15 606 Kassa och bank \u2013 10 014 10 014 10 014 100 0 25 496 25 596 25 620 Kundfordringar 2) 15 172 15 172 15 304 \u00d6vriga r\u00f6relsefordringar inklusive aktier och andelar Aktier och andelar 3) 3 38 38 38 \u00d6vriga r\u00f6relsefordringar 2),4) \u2013 452 452 452 0 38 452 490 490 Summa finansiella instrument 100 38 41 120 41 258 41 034 Tillg\u00e5ngar 2021-12-31 V\u00e4rderingsniv\u00e5 V\u00e4rderade till verkligt v\u00e4rde \u00f6ver resultatr\u00e4kningen V\u00e4rderade till verkligt v\u00e4rde \u00f6ver \u00f6vrigt totalresultat V\u00e4rderade till upplupet anskaffningsv\u00e4rde Summa  redovisat v\u00e4rde Summa  verkligt v\u00e4rde Finansiella instrument R\u00e4nteb\u00e4rande tillg\u00e5ngar och derivat Finansiella tillg\u00e5ngar 1) 1, 2 63 20 447 20 510 20 553 Kassa och bank \u2013 10 947 10 947 10 947 63 0 31 394 31 457 31 500 Kundfordringar 2) 14 863 14 863 14 978 \u00d6vriga r\u00f6relsefordringar inklusive aktier och andelar Aktier och andelar 3) 3 37 37 37 \u00d6vriga r\u00f6relsefordringar 2),4) \u2013 206 206 206 0 37 206 243 243 Summa finansiella instrument 63 37 46 463 46 563 46 722 1)  Redovisat v\u00e4rde f\u00f6r finansiella tillg\u00e5ngar exklusive aktier och andelar totalt 15 582 (20 510) Mkr framg\u00e5r av not 21. 2)  Se not 24. 3)  Aktier och andelar redovisas i koncernens rapport \u00f6ver finansiell st\u00e4llning bland finansiella tillg\u00e5ngar, se vidare not 21. 4)   I koncernens rapport \u00f6ver finansiell st\u00e4llning finns \u00f6vriga r\u00f6relsefordringar uppg\u00e5ende till 27 726 (25 212) Mkr. Se not 24. Av beloppet utg\u00f6r kundfordringar 15 172 (14 863) Mkr. Dessa redovisas som finansiella instrument. Resterande belopp utg\u00f6r 12 554 (10 349) Mkr och f\u00f6rdelas med 452 (206) Mkr p\u00e5 finansiella instrument och 12 102 (10 143) Mkr p\u00e5 icke finansiella instrument. I beloppet som redovisas som finansiella instrument ing\u00e5r upplupna r\u00e4nteint\u00e4kter, depositioner etc. Som icke finansiella instrument redovisas exempelvis interimsposter som ej utg\u00f6r upplupna r\u00e4ntor, momsfordringar, fordringar r\u00f6rande pensioner och andra personalrelaterade fordringar Skulder 2022-12-31 V\u00e4rderings- niv\u00e5 V\u00e4rderade till verkligt v\u00e4rde  \u00f6ver resultat- r\u00e4kningen V\u00e4rderade till upplupet anskaffnings- v\u00e4rde Summa redovisat  v\u00e4rde Summa verkligt  v\u00e4rde Finansiella instrument R\u00e4nteb\u00e4rande skulder och derivat Finansiella skulder 1) 2, 3 619 7 418 8 037 8 058 619 7 418 8 037 8 058 R\u00f6relseskulder Leverant\u00f6rsskulder \u2013 13 998 13 998 13 998 \u00d6vriga r\u00f6relseskulder 2) \u2013 694 694 694 0 14 692 14 692 14 692 Summa finansiella instrument 619 22 110 22 729 22 750 Skulder 2021-12-31 V\u00e4rderings- niv\u00e5 V\u00e4rderade till verkligt v\u00e4rde  \u00f6ver resultat- r\u00e4kningen V\u00e4rderade till upplupet anskaffnings- v\u00e4rde Summa redovisat  v\u00e4rde Summa verkligt  v\u00e4rde Finansiella instrument R\u00e4nteb\u00e4rande skulder och derivat Finansiella skulder 1) 2, 3 561 8 193 8 754 8 822 561 8 193 8 754 8 822 R\u00f6relseskulder Leverant\u00f6rsskulder \u2013 12 426 12 426 12 426 \u00d6vriga r\u00f6relseskulder 2) \u2013 367 367 367 0 12 794 12 794 12 794 Summa finansiella instrument 561 20 987 21 548 21 616 1)  Redovisat v\u00e4rde f\u00f6r finansiella skulder, totalt 8 037 (8 754) Mkr, redovisas i rapporten \u00f6ver finansiell st\u00e4llning tillsammans med finansiella skulder 7 568 (8 169) Mkr fr\u00e5n not 27 och till\u00e4ggsk\u00f6peskilling om 469 (585) Mkr fr\u00e5n not 29. Till\u00e4ggsk\u00f6peskilling ing\u00e5r i finansiella skulder v\u00e4rderade till verkligt v\u00e4rde med 469 (430) Mkr och i finansiella skulder v\u00e4rderade till upplupet anskaffningsv\u00e4rde med 0 (155) Mkr. Under \u00e5ret har 88 (46) Mkr betalats ut av till\u00e4ggsk\u00f6peskillingen, 39 (38) Mkr tillkommit som r\u00e4nteutgift, ytterligare -67 (0) Mkr tillkommit som till- l\u00e4ggsk\u00f6peskilling, och en uppl\u00f6sning har gjorts med 0 (5) Mkr. 2)  \u00d6vriga finansiella r\u00f6relseskulder, totalt 14 692 (12 794) Mkr redovisas i rapporten \u00f6ver finansiell st\u00e4llning tillsammans med leverant\u00f6rs- skulder p\u00e5 13 998 (12 246) Mkr och \u00f6vriga finansiella instrument om 694 (367) Mkr. Totala balansposten uppg\u00e5r till 41 840 (36 642) Mkr. Se not 30. Som finansiella \u00f6vriga r\u00f6relseskulder redovisas upplupna r\u00e4ntekostnader, utst\u00e4llda men ej inl\u00f6sta checkar, skulder f\u00f6r obetalda fastigheter etc. \u00d6vriga r\u00f6relseskulder, icke finansiella, \u00e4r exempelvis interimsposter som ej utg\u00f6r upplupna r\u00e4ntor, momsskulder, skulder r\u00f6rande pensioner och andra personalrelaterade skulder. R\u00f6relseskulderna \u00e4r v\u00e4rderade till upplupet anskaffningsv\u00e4rde . ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "Not 8. Int\u00e4kter Int\u00e4kter redovisas enligt IFRS 15 Int\u00e4kter fr\u00e5n avtal med kunder och IFRS 16 Leasingavtal, se not 1. F\u00f6r int\u00e4kter enligt IFRS  15, se \u00e4ven not 9. Int\u00e4kter fr\u00e5n avtal med kunder uppgick till 162 336 (142 939) Mkr, hyresint\u00e4kter fr\u00e5n leasingavtal upp- gick till 838 (926) Mkr, betr\u00e4ffande \u00f6vriga int\u00e4ktsslag s\u00e5 redovisas utdelningar och r\u00e4nteint\u00e4kter i finansnettot, se not 14. Int\u00e4kter per verksamhetsgren 2022 2021 Byggverksamhet 1) 156 004 132 587 Bostadsutveckling 10 797 10 995 Kommersiell fastighetsutveckling 13 793 10 772 F\u00f6rvaltningsfastigheter 40 \u00d6vrigt Centralt 449 608  Elimineringar, se nedan -17 909 -11 097 Summa 163 174 143 865 1)  Intern byggnation till joint ventures i OPS-portf\u00f6ljen ing\u00e5r i Byggverksamheten med 1 524 (2 536) Mkr. Eliminering sker ej d\u00e5 dessa int\u00e4kter  utg\u00f6r fakturering till joint ventures, vilka redovisas enligt kapitalandelsmetoden. Inom Elimineringar redovisas 2022 2021 Intern byggnation till  Byggverksamhet -20 -85 Bostadsutveckling  -5 757 -4 971  Kommersiell fastighetsutveckling -7 833 -5 171 Interna fastighetsf\u00f6rs\u00e4ljningar -3 909 -457 \u00d6vrigt -389 -413 Summa -17 909 -11 097 \u00d6vrigt F\u00f6r transaktioner med n\u00e4rst\u00e5ende se not 39 R\u00e4nteb\u00e4rande tillg\u00e5ngar och derivat 2022-12-31 2021-12-31 Maximal exponering i utest\u00e5ende fordringar 25 620 31 500  varav derivat 100 63 Avg\u00e5r justering fr\u00e5n verkligt v\u00e4rde -8 -33 F\u00f6rlustreserv f\u00f6rv\u00e4ntade kreditf\u00f6rluster enligt IFRS 9  -16 -11 Redovisat v\u00e4rde 25 596 31 457 F\u00f6r\u00e4ndring nedskrivna r\u00e4nteb\u00e4rande tillg\u00e5ngar och derivat 2022 2021 Belopp vid \u00e5rets ing\u00e5ng 11 36 Justering f\u00f6rlustreserv enligt IFRS 9 5 -25 Belopp vid \u00e5rets utg\u00e5ng 16 11 Kundkreditrisk \u2013 risken i kundfordringarna Kundkreditrisker hanteras inom Skanska koncernens gemensamma gransknings- och godk\u00e4nnandeprocess f\u00f6r att identifiera och hantera risker \u2013 Skanska Tender Approval Procedure (STAP) och Project Scrutiny och Approval Procedure (PSAP). Skanskas kreditrisk vad g\u00e4ller kundfordringar har en h\u00f6g grad av riskspridning genom ett stort antal projekt av varierande storlek och typ med en m\u00e4ngd olika kund- kategorier, varav en stor andel i offentlig sektor, p\u00e5 ett stort antal geografiska marknader. Den del av Skanskas verksamhet som avser  byggprojekt orsakar en begr\u00e4nsad kreditgivning d\u00e5 projekten s\u00e5 l\u00e5ngt det \u00e4r m\u00f6jligt f\u00f6rskotts faktureras. I \u00f6vrig verksam het begr\u00e4n- sar sig kreditgivningen till sedvanliga fakturaperioder. Nedskrivna belopp p\u00e5 kundfordringar uppg\u00e5r till 296 (324) Mkr, varav 132 (115) Mkr avser f\u00f6rlustreserv f\u00f6r f\u00f6rv\u00e4ntade kreditf\u00f6rluster enligt IFRS 9. Kundfordringar 2022-12-31 2021-12-31 Utest\u00e5ende fordringar 15 468 15 187 Nedskrivna belopp -296 -324 Redovisat v\u00e4rde 15 172 14 863 F\u00f6r\u00e4ndring nedskrivna kundfordringar 2022 2021 Belopp vid \u00e5rets ing\u00e5ng 324 363 \u00c5rets nedskrivning 18 10 \u00c5terf\u00f6ring av nedskrivning -1 -48 Reglerade nedskrivningar -62 -11 Kursdifferenser 17 10 Belopp vid \u00e5rets utg\u00e5ng 296 324 Not 9. Avtalstillg\u00e5ngar och avtalsskulder Avtalstillg\u00e5ngar och avtalsskulder redovisas enligt IFRS 15 Int\u00e4kter fr\u00e5n avtal med kunder, se not 1. F\u00f6r risker i p\u00e5g\u00e5ende  uppdrag, se not 2. Uppgifter ur resultatr\u00e4kningen Under \u00e5ret uppg\u00e5r upparbetade int\u00e4kter till 137 598 (115 034) Mkr. Uppgifter ur rapporten \u00f6ver finansiell st\u00e4llning 2022-12-31 2021-12-31 Avtalstillg\u00e5ngar 7 772 5 451 Avtalsskulder 24 059 22 664 Avtalstillg\u00e5ngar 2022 2021 Ing\u00e5ende balans 5 451 4 599 Upparbetad int\u00e4kt under \u00e5ret, \u00e4nnu ej fakturerat 6 768 3 041 Upparbetad int\u00e4kt under \u00e5ret, fakturerat under \u00e5ret 41 268 32 787 Fakturering -46 964 -35 647 Avyttringar -36 Omklassificering 916 355 \u00c5rets kursdifferenser 369 316 Redovisat v\u00e4rde vid \u00e5rets slut 7 772 5 451 Tillg\u00e5ngar som uppkommer fr\u00e5n utgifter f\u00f6r att erh\u00e5lla eller fullg\u00f6ra ett avtal med kund ing\u00e5r i avtalstillg\u00e5ngar och upp- g\u00e5r till 0 (0) Mkr. Avskrivningar uppg\u00e5r till 0 (0) Mkr och nedskrivningar, vilka belastar projekten, till 0 (0) Mkr . Avtalsskulder 2022 20 21 Ing\u00e5ende balans 22 664 19 46 2 Fakturering 91 072 82 1 83 Upparbetad int\u00e4kt under \u00e5ret, fakturerat under \u00e5ret -78 059 -71 2 65 Upparbetad int\u00e4kt under \u00e5ret, fakturerat tidigare \u00e5r -11 503 -7 94 0 Int\u00e4ktsjustering  -475 -48 0 Avyttringar -105 Omklassificering  -1 041 -5 03 \u00c5rets kursdifferenser 1 507 1 2 07 Redovisat v\u00e4rde vid \u00e5rets slut 24 059 22 6 64 Framtida int\u00e4kter f\u00f6r \u00e5terst\u00e5ende prestations\u00e5taganden f\u00f6rdelar sig p\u00e5 f\u00f6ljande \u00e5r. F\u00f6rv\u00e4ntad int\u00e4ktsredovisning av \u00e5terst\u00e5ende prestations\u00e5taganden 2022 2023 2024 2025 2026 \u22652027 Summa Byggverksamhet 114 963 57 565 33 789 17 417 6 037 229 771 Bostadsutveckling 11 917 4 361 194 16 472 Kommersiell fastighetsutveckling 2 683 570 3 008 6 261 Summa 129 562 62 497 36 991 17 417 6 037 252 504 F\u00f6rv\u00e4ntad int\u00e4ktsredovisning av \u00e5terst\u00e5ende prestations\u00e5taganden 2021 2022 2023 2024 2025 \u22652026 Summa Byggverksamhet 104 969 52 775 28 022 12 743 8 522 207 031 Bostadsutveckling 8 812 7 936 580 17 328 Kommersiell fastighetsutveckling 4 769 1 624 6 393 Summa 118 550 62 335 28 602 12 743 8 522 230 752 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "Not 8. Int\u00e4kter Int\u00e4kter redovisas enligt IFRS 15 Int\u00e4kter fr\u00e5n avtal med kunder och IFRS 16 Leasingavtal, se not 1. F\u00f6r int\u00e4kter enligt IFRS  15, se \u00e4ven not 9. Int\u00e4kter fr\u00e5n avtal med kunder uppgick till 162 336 (142 939) Mkr, hyresint\u00e4kter fr\u00e5n leasingavtal upp- gick till 838 (926) Mkr, betr\u00e4ffande \u00f6vriga int\u00e4ktsslag s\u00e5 redovisas utdelningar och r\u00e4nteint\u00e4kter i finansnettot, se not 14. Int\u00e4kter per verksamhetsgren 2022 2021 Byggverksamhet 1) 156 004 132 587 Bostadsutveckling 10 797 10 995 Kommersiell fastighetsutveckling 13 793 10 772 F\u00f6rvaltningsfastigheter 40 \u00d6vrigt Centralt 449 608  Elimineringar, se nedan -17 909 -11 097 Summa 163 174 143 865 1)  Intern byggnation till joint ventures i OPS-portf\u00f6ljen ing\u00e5r i Byggverksamheten med 1 524 (2 536) Mkr. Eliminering sker ej d\u00e5 dessa int\u00e4kter  utg\u00f6r fakturering till joint ventures, vilka redovisas enligt kapitalandelsmetoden. Inom Elimineringar redovisas 2022 2021 Intern byggnation till  Byggverksamhet -20 -85 Bostadsutveckling  -5 757 -4 971  Kommersiell fastighetsutveckling -7 833 -5 171 Interna fastighetsf\u00f6rs\u00e4ljningar -3 909 -457 \u00d6vrigt -389 -413 Summa -17 909 -11 097 \u00d6vrigt F\u00f6r transaktioner med n\u00e4rst\u00e5ende se not 39 . ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "Not 7. F\u00f6rv\u00e4rv av r\u00f6relse Varken under r\u00e4kenskaps\u00e5ret eller under j\u00e4mf\u00f6relse\u00e5ret har n\u00e5gra   r\u00f6relsef\u00f6rv\u00e4rv gjorts. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "Avtalstillg\u00e5ngar och avtalsskulder redovisas enligt IFRS 15 Int\u00e4kter fr\u00e5n avtal med kunder, se not 1. F\u00f6r risker i p\u00e5g\u00e5ende  uppdrag, se not 2. Uppgifter ur resultatr\u00e4kningen Under \u00e5ret uppg\u00e5r upparbetade int\u00e4kter till 137 598 (115 034) Mkr. Uppgifter ur rapporten \u00f6ver finansiell st\u00e4llning 2022-12-31 2021-12-31 Avtalstillg\u00e5ngar 7 772 5 451 Avtalsskulder 24 059 22 664 Avtalstillg\u00e5ngar 2022 2021 Ing\u00e5ende balans 5 451 4 599 Upparbetad int\u00e4kt under \u00e5ret, \u00e4nnu ej fakturerat 6 768 3 041 Upparbetad int\u00e4kt under \u00e5ret, fakturerat under \u00e5ret 41 268 32 787 Fakturering -46 964 -35 647 Avyttringar -36 Omklassificering 916 355 \u00c5rets kursdifferenser 369 316 Redovisat v\u00e4rde vid \u00e5rets slut 7 772 5 451 Tillg\u00e5ngar som uppkommer fr\u00e5n utgifter f\u00f6r att erh\u00e5lla eller fullg\u00f6ra ett avtal med kund ing\u00e5r i avtalstillg\u00e5ngar och upp- g\u00e5r till 0 (0) Mkr. Avskrivningar uppg\u00e5r till 0 (0) Mkr och nedskrivningar, vilka belastar projekten, till 0 (0) Mkr Not 24. \u00d6vriga r\u00f6relsefordringar Som \u00f6vriga r\u00f6relsefordringar redovisas icke r\u00e4nteb\u00e4rande fordringar i r\u00f6relsen. R\u00f6relsefordringarna ing\u00e5r i koncernens verksamhetscykel och redovisas som oms\u00e4ttningstillg\u00e5ngar. 2022-12-31 2021-12-31 Kundfordringar p\u00e5 joint ventures  1 3 Kundfordringar, \u00f6vriga 15 171 14 860 Andra r\u00f6relsefordringar 7 910 6 456 F\u00f6rutbetalda kostnader och upplupna int\u00e4kter 4 645 3 893 Summa 27 726 25 212   Varav finansiella instrument redovisat i not 6.  Kundfordringar 15 172 14 863     \u00d6vriga r\u00f6relsefordringar inklusive upplupna r\u00e4nteint\u00e4kter 452 206 15 624 15 069      Varav icke finansiella instrument 12 102 10 143 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "Avtalstillg\u00e5ngar och avtalsskulder redovisas enligt IFRS 15 Int\u00e4kter fr\u00e5n avtal med kunder, se not 1. F\u00f6r risker i p\u00e5g\u00e5ende  uppdrag, se not 2. Uppgifter ur resultatr\u00e4kningen Under \u00e5ret uppg\u00e5r upparbetade int\u00e4kter till 137 598 (115 034) Mkr. Uppgifter ur rapporten \u00f6ver finansiell st\u00e4llning 2022-12-31 2021-12-31 Avtalstillg\u00e5ngar 7 772 5 451 Avtalsskulder 24 059 22 664 Avtalstillg\u00e5ngar 2022 2021 Ing\u00e5ende balans 5 451 4 599 Upparbetad int\u00e4kt under \u00e5ret, \u00e4nnu ej fakturerat 6 768 3 041 Upparbetad int\u00e4kt under \u00e5ret, fakturerat under \u00e5ret 41 268 32 787 Fakturering -46 964 -35 647 Avyttringar -36 Omklassificering 916 355 \u00c5rets kursdifferenser 369 316 Redovisat v\u00e4rde vid \u00e5rets slut 7 772 5 451 Tillg\u00e5ngar som uppkommer fr\u00e5n utgifter f\u00f6r att erh\u00e5lla eller fullg\u00f6ra ett avtal med kund ing\u00e5r i avtalstillg\u00e5ngar och upp- g\u00e5r till 0 (0) Mkr. Avskrivningar uppg\u00e5r till 0 (0) Mkr och nedskrivningar, vilka belastar projekten, till 0 (0) Mkr . Framtida int\u00e4kter f\u00f6r \u00e5terst\u00e5ende prestations\u00e5taganden f\u00f6rdelar sig p\u00e5 f\u00f6ljande \u00e5r. Not 24. \u00d6vriga r\u00f6relsefordringar Som \u00f6vriga r\u00f6relsefordringar redovisas icke r\u00e4nteb\u00e4rande fordringar i r\u00f6relsen. R\u00f6relsefordringarna ing\u00e5r i koncernens verksamhetscykel och redovisas som oms\u00e4ttningstillg\u00e5ngar. 2022-12-31 2021-12-31 Kundfordringar p\u00e5 joint ventures  1 3 Kundfordringar, \u00f6vriga 15 171 14 860 Andra r\u00f6relsefordringar 7 910 6 456 F\u00f6rutbetalda kostnader och upplupna int\u00e4kter 4 645 3 893 Summa 27 726 25 212   Varav finansiella instrument redovisat i not 6.  Kundfordringar 15 172 14 863     \u00d6vriga r\u00f6relsefordringar inklusive upplupna r\u00e4nteint\u00e4kter 452 206 15 624 15 069      Varav icke finansiella instrument 12 102 10 143 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "Not 10. R\u00f6relsens kostnader f\u00f6rdelat per kostnadsslag Under \u00e5ret har int\u00e4kterna \u00f6kat med 19 309Mkr till 163 174 (143 865) Mkr. Totala kostnader har \u00f6kat med 17 581 Mkr, till -153 153 (-135 572) Mkr. R\u00f6relseresultatet har \u00f6kat med 1 728 Mkr, till 10 021 (8 293) Mkr. 2022 2021 Int\u00e4kter 163 174 143 865 Personalkostnader 1) -30 074 -27 952 Avskrivningar -2 714 -2 669 Nedskrivningar 2) -75 -298 Redovisat  v\u00e4rde  s\u00e5lda    oms\u00e4ttnings  fastigheter -14 321 -14 202 Resultat fr\u00e5n joint ventures och intressef\u00f6retag 636  449 Resultat s\u00e5lda materiella anl\u00e4ggningstillg\u00e5ngar 159  140 V\u00e4rdef\u00f6r\u00e4ndring f\u00f6rvaltningsfastigheter 1 692 Andra r\u00f6relsekostnader 3) -108 456 -91 040 Totala kostnader -153 153 -135 572 R\u00f6relseresultat 10 021 8 293 1)  I not 36 framg\u00e5r vad som ing\u00e5r i personalkostnader. 2)  Exklusive nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar i joint ventures och intresse f\u00f6retag vilka ing\u00e5r i posten \u201dResultat fr\u00e5n joint ventures och intressef\u00f6retag\u201d och uppg\u00e5r till 0 (0) Mkr. 3)  I andra r\u00f6relsekostnader ing\u00e5r bland annat ink\u00f6pt material, maskinhyror och underentrepren\u00f6rer. Not 12. Avskrivningar Avskrivningar sker i enlighet med IAS 16 Materiella anl\u00e4ggningstillg\u00e5ngar, IFRS 16 Leasingavtal och IAS 38 Immateriella tillg\u00e5ngar, se not 1. Nedan redovisas avskrivningar per verksamhetsgren. F\u00f6r ytterligare information om avskrivningar se not 17, not 19 och not 41. Avskrivningar per tillg\u00e5ng och verksamhetsgren 2022 Byggverksamhet Bostadsutveckling Kommersiell fastighetsutveckling F\u00f6rvaltnings- fastigheter Centralt och Elimineringar Summa Immateriella tillg\u00e5ngar -141 -1 -2 -67 -211 Materiella anl\u00e4ggningstillg\u00e5ngar  Byggnader och mark -93 -5 -98  Maskiner och inventarier -1 466 -1 -21 -15 -1 504 Materiella anl\u00e4ggningstillg\u00e5ngar, nyttjander\u00e4tter  Byggnader och mark -19 -19 Kontor -536 -4 -60 -13 -614 Bilar -158 -1 -6 -165  Maskiner och inventarier -70 -70 \u00d6vrigt -23 -10 -33 Summa -2 506 -18 -89  0 -101 -2 714 2021 Byggverksamhet Bostadsutveckling Kommersiell fastighetsutveckling F\u00f6rvaltnings- fastigheter Centralt och Elimineringar Summa Immateriella tillg\u00e5ngar -142 -2 -2 -60 -205 Materiella anl\u00e4ggningstillg\u00e5ngar  Byggnader och mark -80 -1 -5 -86  Maskiner och inventarier -1 435 -1 -21 -12 -1 469 Materiella anl\u00e4ggningstillg\u00e5ngar, nyttjander\u00e4tter  Byggnader och mark -20 -20 Kontor -511 -5 -58 -12 -585 Bilar -154 -1 -6 -1 -161  Maskiner och inventarier -96 -96 \u00d6vrigt -33 -13 -46 Summa -2 469 -23 -86 -90 -2 669 Not 13. Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar redovisas i enlighet med IAS 36 Nedskrivningar, se not 1. Nedskrivningar/ \u00e5terf\u00f6ring av nedskrivningar av oms\u00e4ttningsfastigheter redovisas i enlighet med IAS 2 Varulager. Nedan redovisas nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar per  verksamhetsgren. F\u00f6r ytterligare information om nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar se not 17, not 18, not 19, not 22 och not 41. Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar per tillg\u00e5ngsslag och verksamhetsgren 2022 Byggverksamhet Bostadsutveckling Kommersiell fastighetsutveckling F\u00f6rvaltnings- fastigheter Centralt och Elimineringar Summa Redovisat i r\u00f6relseresultatet Immateriella tillg\u00e5ngar Goodwill -1 -1  \u00d6vriga immateriella tillg\u00e5ngar -11 -11 Materiella anl\u00e4ggningstillg\u00e5ngar  Byggnader och mark -7 -7  Maskiner och inventarier  -4 -4 Materiella anl\u00e4ggningstillg\u00e5ngar, nyttjander\u00e4tter Tomtr\u00e4tter Kontor 1 1 Bilar 0  Maskiner och inventarier 0 Placeringar i joint ventures och intressef\u00f6retag 0 Oms\u00e4ttningsfastigheter  Kommersiell fastighetsutveckling -43 -43 Bostadsutveckling -3 -7 -11 Oms\u00e4ttningsfastigheter, nyttjander\u00e4tter  Kommersiell fastighetsutveckling 0 Bostadsutveckling 0 Summa -25 -7 -43 0 0 -75 Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar per tillg\u00e5ngsslag och verksamhetsgren 2021 Byggverksamhet Bostadsutveckling Kommersiell fastighetsutveckling F\u00f6rvaltnings- fastigheter Centralt och Elimineringar Summa Redovisat i r\u00f6relseresultatet Immateriella tillg\u00e5ngar Goodwill -53 -53  \u00d6vriga immateriella tillg\u00e5ngar 0 Materiella anl\u00e4ggningstillg\u00e5ngar  Byggnader och mark -10 -10  Maskiner och inventarier  -6 -1 -7 Materiella anl\u00e4ggningstillg\u00e5ngar, nyttjander\u00e4tter Tomtr\u00e4tter 0 Kontor -16 -4 -20 Bilar 0  Maskiner och inventarier 0 Placeringar i joint ventures och intressef\u00f6retag 0 Oms\u00e4ttningsfastigheter  Kommersiell fastighetsutveckling -170 -170 Bostadsutveckling -1 -36 -37 Oms\u00e4ttningsfastigheter, nyttjander\u00e4tter  Kommersiell fastighetsutveckling 0 Bostadsutveckling 0 Summa -87 -36 -175 0 0 -298 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "2022 2021 Int\u00e4kter 163 174 143 865 Personalkostnader 1) -30 074 -27 952 Avskrivningar -2 714 -2 669 Nedskrivningar 2) -75 -298 Redovisat  v\u00e4rde  s\u00e5lda    oms\u00e4ttnings  fastigheter -14 321 -14 202 Resultat fr\u00e5n joint ventures och intressef\u00f6retag 636  449 Resultat s\u00e5lda materiella anl\u00e4ggningstillg\u00e5ngar 159  140 V\u00e4rdef\u00f6r\u00e4ndring f\u00f6rvaltningsfastigheter 1 692 Andra r\u00f6relsekostnader 3) -108 456 -91 040 Totala kostnader -153 153 -135 572 R\u00f6relseresultat 10 021 8 293 1)  I not 36 framg\u00e5r vad som ing\u00e5r i personalkostnader. 2)  Exklusive nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar i joint ventures och intresse f\u00f6retag vilka ing\u00e5r i posten \u201dResultat fr\u00e5n joint ventures och intressef\u00f6retag\u201d och uppg\u00e5r till 0 (0) Mkr. 3)  I andra r\u00f6relsekostnader ing\u00e5r bland annat ink\u00f6pt material, maskinhyror och underentrepren\u00f6rer. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "2022 2021 Int\u00e4kter 163 174 143 865 Personalkostnader 1) -30 074 -27 952 Avskrivningar -2 714 -2 669 Nedskrivningar 2) -75 -298 Redovisat  v\u00e4rde  s\u00e5lda    oms\u00e4ttnings  fastigheter -14 321 -14 202 Resultat fr\u00e5n joint ventures och intressef\u00f6retag 636  449 Resultat s\u00e5lda materiella anl\u00e4ggningstillg\u00e5ngar 159  140 V\u00e4rdef\u00f6r\u00e4ndring f\u00f6rvaltningsfastigheter 1 692 Andra r\u00f6relsekostnader 3) -108 456 -91 040 Totala kostnader -153 153 -135 572 R\u00f6relseresultat 10 021 8 293 1)  I not 36 framg\u00e5r vad som ing\u00e5r i personalkostnader. 2)  Exklusive nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar i joint ventures och intresse f\u00f6retag vilka ing\u00e5r i posten \u201dResultat fr\u00e5n joint ventures och intressef\u00f6retag\u201d och uppg\u00e5r till 0 (0) Mkr. 3)  I andra r\u00f6relsekostnader ing\u00e5r bland annat ink\u00f6pt material, maskinhyror och underentrepren\u00f6rer. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "2022 2021 Int\u00e4kter 163 174 143 865 Personalkostnader 1) -30 074 -27 952 Avskrivningar -2 714 -2 669 Nedskrivningar 2) -75 -298 Redovisat  v\u00e4rde  s\u00e5lda    oms\u00e4ttnings  fastigheter -14 321 -14 202 Resultat fr\u00e5n joint ventures och intressef\u00f6retag 636  449 Resultat s\u00e5lda materiella anl\u00e4ggningstillg\u00e5ngar 159  140 V\u00e4rdef\u00f6r\u00e4ndring f\u00f6rvaltningsfastigheter 1 692 Andra r\u00f6relsekostnader 3) -108 456 -91 040 Totala kostnader -153 153 -135 572 R\u00f6relseresultat 10 021 8 293 1)  I not 36 framg\u00e5r vad som ing\u00e5r i personalkostnader. 2)  Exklusive nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar i joint ventures och intresse f\u00f6retag vilka ing\u00e5r i posten \u201dResultat fr\u00e5n joint ventures och intressef\u00f6retag\u201d och uppg\u00e5r till 0 (0) Mkr. 3)  I andra r\u00f6relsekostnader ing\u00e5r bland annat ink\u00f6pt material, maskinhyror och underentrepren\u00f6rer. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "Not 11. F\u00f6rs\u00e4ljnings- och administrationskostnader F\u00f6rs\u00e4ljnings- och administrationskostnader redovisas i en post, se not 1. F\u00f6rs\u00e4ljnings- och administrationskostnader 2022 2021 Byggverksamhet -6 534 -5 709 Bostadsutveckling -827 -727 Kommersiell fastighetsutveckling -955 -784 F\u00f6rvaltningsfastigheter -2 Centrala kostnader 1) -680 -645 Summa -8 998 -7 865 1) I nklusive elimineringar. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "Not 12. Avskrivningar Avskrivningar sker i enlighet med IAS 16 Materiella anl\u00e4ggningstillg\u00e5ngar, IFRS 16 Leasingavtal och IAS 38 Immateriella tillg\u00e5ngar, se not 1. Nedan redovisas avskrivningar per verksamhetsgren. F\u00f6r ytterligare information om avskrivningar se not 17, not 19 och not 41. Avskrivningar per tillg\u00e5ng och verksamhetsgren 2022 Byggverksamhet Bostadsutveckling Kommersiell fastighetsutveckling F\u00f6rvaltnings- fastigheter Centralt och Elimineringar Summa Immateriella tillg\u00e5ngar -141 -1 -2 -67 -211 Materiella anl\u00e4ggningstillg\u00e5ngar  Byggnader och mark -93 -5 -98  Maskiner och inventarier -1 466 -1 -21 -15 -1 504 Materiella anl\u00e4ggningstillg\u00e5ngar, nyttjander\u00e4tter  Byggnader och mark -19 -19 Kontor -536 -4 -60 -13 -614 Bilar -158 -1 -6 -165  Maskiner och inventarier -70 -70 \u00d6vrigt -23 -10 -33 Summa -2 506 -18 -89  0 -101 -2 714 2021 Byggverksamhet Bostadsutveckling Kommersiell fastighetsutveckling F\u00f6rvaltnings- fastigheter Centralt och Elimineringar Summa Immateriella tillg\u00e5ngar -142 -2 -2 -60 -205 Materiella anl\u00e4ggningstillg\u00e5ngar  Byggnader och mark -80 -1 -5 -86  Maskiner och inventarier -1 435 -1 -21 -12 -1 469 Materiella anl\u00e4ggningstillg\u00e5ngar, nyttjander\u00e4tter  Byggnader och mark -20 -20 Kontor -511 -5 -58 -12 -585 Bilar -154 -1 -6 -1 -161  Maskiner och inventarier -96 -96 \u00d6vrigt -33 -13 -46 Summa -2 469 -23 -86 -90 -2 669 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "Not 13. Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar redovisas i enlighet med IAS 36 Nedskrivningar, se not 1. Nedskrivningar/ \u00e5terf\u00f6ring av nedskrivningar av oms\u00e4ttningsfastigheter redovisas i enlighet med IAS 2 Varulager. Nedan redovisas nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar per  verksamhetsgren. F\u00f6r ytterligare information om nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar se not 17, not 18, not 19, not 22 och not 41. Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar per tillg\u00e5ngsslag och verksamhetsgren 2022 Byggverksamhet Bostadsutveckling Kommersiell fastighetsutveckling F\u00f6rvaltnings- fastigheter Centralt och Elimineringar Summa Redovisat i r\u00f6relseresultatet Immateriella tillg\u00e5ngar Goodwill -1 -1  \u00d6vriga immateriella tillg\u00e5ngar -11 -11 Materiella anl\u00e4ggningstillg\u00e5ngar  Byggnader och mark -7 -7  Maskiner och inventarier  -4 -4 Materiella anl\u00e4ggningstillg\u00e5ngar, nyttjander\u00e4tter Tomtr\u00e4tter Kontor 1 1 Bilar 0  Maskiner och inventarier 0 Placeringar i joint ventures och intressef\u00f6retag 0 Oms\u00e4ttningsfastigheter  Kommersiell fastighetsutveckling -43 -43 Bostadsutveckling -3 -7 -11 Oms\u00e4ttningsfastigheter, nyttjander\u00e4tter  Kommersiell fastighetsutveckling 0 Bostadsutveckling 0 Summa -25 -7 -43 0 0 -75 Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar per tillg\u00e5ngsslag och verksamhetsgren 2021 Byggverksamhet Bostadsutveckling Kommersiell fastighetsutveckling F\u00f6rvaltnings- fastigheter Centralt och Elimineringar Summa Redovisat i r\u00f6relseresultatet Immateriella tillg\u00e5ngar Goodwill -53 -53  \u00d6vriga immateriella tillg\u00e5ngar 0 Materiella anl\u00e4ggningstillg\u00e5ngar  Byggnader och mark -10 -10  Maskiner och inventarier  -6 -1 -7 Materiella anl\u00e4ggningstillg\u00e5ngar, nyttjander\u00e4tter Tomtr\u00e4tter 0 Kontor -16 -4 -20 Bilar 0  Maskiner och inventarier 0 Placeringar i joint ventures och intressef\u00f6retag 0 Oms\u00e4ttningsfastigheter  Kommersiell fastighetsutveckling -170 -170 Bostadsutveckling -1 -36 -37 Oms\u00e4ttningsfastigheter, nyttjander\u00e4tter  Kommersiell fastighetsutveckling 0 Bostadsutveckling 0 Summa -87 -36 -175 0 0 -298 Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar Byggnader och mark Maskiner och inventarier Summa 2022 2021 2022 2021 2022 2021 Nedskrivningar -7 -10 -4 -7 -11 -18 \u00c5terf\u00f6ring av nedskrivningar Summa -7 -10 -4 -7 -11 -18 Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar baseras p\u00e5 Byggnader och mark Maskiner och inventarier Summa 2022 2021 2022 2021 2022 2021 Verkligt v\u00e4rde efter avdrag f\u00f6r kostnader f\u00f6r f\u00f6rs\u00e4ljning/utrangering -9 -9 Nyttjandev\u00e4rde -7 -1 -4 -7 -11 -8 Summa -7 -10 -4 -7 -11 -18 Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar av materiella anl\u00e4ggningstillg\u00e5ngar Under \u00e5ret har nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar redovisats netto med -11 (-18) Mkr. Nedskrivningar/\u00e5ter f\u00f6ring av nedskrivningar har under \u00e5ret skett i Polen. Under j\u00e4mf\u00f6relse\u00e5ret har nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar skett i USA och Polen. Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar har redovisats som kostnader f\u00f6r produktion och  f\u00f6rvaltning med -11 (-16) Mkr och f\u00f6rs\u00e4ljning och administration med 0 (-2 ) Mkr. Nedskrivning av goodwill Under \u00e5ret har koncernen skrivit ned goodwill med -1 (-53) Mkr. Nedskrivningarna baseras p\u00e5 en ber\u00e4kning av nyttjandev\u00e4rde och redovisas som f\u00f6rs\u00e4ljnings- och administrations- kostnad i resultatr\u00e4kningen.  Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar p\u00e5 \u00f6vriga immateriella tillg\u00e5ngar Under \u00e5ret har nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar redovisats netto med -11 (0) Mkr. \u00c5terf\u00f6ring av nedskrivningar skedde under \u00e5ret i Sverige. Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar av nyttjander\u00e4tter Under \u00e5ret har nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar redovisats netto med 1 (-20) Mkr. Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar har under \u00e5ret skett i Polen. Under j\u00e4mf\u00f6relse\u00e5ret har nedskrivningar skett i Polen och Storbritannien.  Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar har redovisats inom kostnader f\u00f6r produktion och f\u00f6rvaltning samt f\u00f6rs\u00e4ljnings- och administrationskostnader Nedskrivningar \u00c5terf\u00f6ring av nedskrivningar Summa 2022 2021 2022 2021 2022 2021 Byggnader och mark Kontor -20 2 1 -20 Bilar Maskiner \u00d6vrigt Summa materiella anl\u00e4ggningstillg\u00e5ngar, nyttjander\u00e4tter 0 -20 2 0 1 -20 Nyttjander\u00e4tter mark Summa oms\u00e4ttningsfastigheter, nyttjander\u00e4tter 0 0 0 0 0 0 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "Not 14. Finansnetto 2022 2021 Finansiella int\u00e4kter R\u00e4nteint\u00e4kter 355 68 Utdelningar 31 F\u00f6r\u00e4ndring av marknadsv\u00e4rde 9 3 Netto kursdifferenser 10 \u00c5terf\u00f6ring av nedskrivning h\u00e4nf\u00f6rlig till eventuella framtida kreditf\u00f6rluster 24 395 105 Finansiella kostnader R\u00e4ntekostnader -255 -178 R\u00e4ntekostnader f\u00f6r leasingskulder -222 -209 R\u00e4ntenetto p\u00e5 pensioner -48 -70 Aktiverade r\u00e4ntekostnader 477 234 F\u00f6r\u00e4ndring marknadsv\u00e4rde -5 -5 Netto kursdifferenser -5 Nedskrivning h\u00e4nf\u00f6rlig till eventuella  framtida kreditf\u00f6rluster -5 \u00d6vriga finansiella kostnader -41 -45 -104 -273 Summa 290 -168 Uppgift om hur stor del av finansnettots int\u00e4kter och kostnader som kommer fr\u00e5n finansiella instrument redovisas i not 6. R\u00e4ntenetto Finansnettot uppgick sammantaget till 290 (-168) Mkr vilket f\u00f6rklaras av kraftigt \u00f6kade r\u00e4ntor under \u00e5ret. R\u00e4ntenettot f\u00f6rb\u00e4ttrades till 307 (-155) Mkr. R\u00e4nteint\u00e4kterna \u00f6kade till 355 (68) Mkr. R\u00e4ntekostnaderna f\u00f6re aktiverade r\u00e4ntor f\u00f6rs\u00e4mrades till -477 (-387) Mkr. Under \u00e5ret aktiverades r\u00e4ntekostnader om  477 (234) Mkr i p\u00e5g\u00e5ende projekt f\u00f6r egen r\u00e4kning. R\u00e4nteint\u00e4kter erh\u00f6lls till en genomsnittlig r\u00e4ntesats p\u00e5 1,18 (0,24) procent. R\u00e4ntekostnader, exklusive r\u00e4nta p\u00e5 pensions- skuld, betalades till en under \u00e5ret genomsnittlig r\u00e4ntesats om 2,23 (1,55) procent. Den genomsnittliga r\u00e4ntesatsen f\u00f6r leasingskulder uppgick till 3,08 (2,94) procent. R\u00e4ntenetto p\u00e5 pensioner, som avser det vid \u00e5rets b\u00f6rjan, baserat p\u00e5 utfallet 2022, ber\u00e4knade nettot av kostnadsr\u00e4ntor p\u00e5 f\u00f6rm\u00e5nsbest\u00e4mda pensions f\u00f6rpliktelser och avkastning p\u00e5 pensionsf\u00f6rvaltningstillg\u00e5ngar, minskade till  -48 (-70) Mkr. Se vidare not 28. Koncernen har r\u00e4ntenetto som redovisas i r\u00f6relseresultatet med -1 (-2) Mkr, se redovisnings- och v\u00e4rderingsprinciper,  not 1 . F\u00f6r\u00e4ndring av marknadsv\u00e4rde F\u00f6r\u00e4ndring av marknadsv\u00e4rde uppgick till 4 (-2) Mkr. \u00d6vrigt finansnetto \u00d6vrigt finansnetto uppgick till -20 (-12) Mkr och avs\u00e5g olika avgifter f\u00f6r kredit faciliteter och bankgarantier, kursdifferen- ser, utdelningar samt nedskrivning h\u00e4nf\u00f6rlig till framtida eventuella kreditf\u00f6rluster enligt IFRS 9. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "2022 2021 Finansiella int\u00e4kter R\u00e4nteint\u00e4kter 355 68 Utdelningar 31 F\u00f6r\u00e4ndring av marknadsv\u00e4rde 9 3 Netto kursdifferenser 10 \u00c5terf\u00f6ring av nedskrivning h\u00e4nf\u00f6rlig till eventuella framtida kreditf\u00f6rluster 24 395 105 Finansiella kostnader R\u00e4ntekostnader -255 -178 R\u00e4ntekostnader f\u00f6r leasingskulder -222 -209 R\u00e4ntenetto p\u00e5 pensioner -48 -70 Aktiverade r\u00e4ntekostnader 477 234 F\u00f6r\u00e4ndring marknadsv\u00e4rde -5 -5 Netto kursdifferenser -5 Nedskrivning h\u00e4nf\u00f6rlig till eventuella  framtida kreditf\u00f6rluster -5 \u00d6vriga finansiella kostnader -41 -45 -104 -273 Summa 290 -168 R\u00e4ntenetto Finansnettot uppgick sammantaget till 290 (-168) Mkr vilket f\u00f6rklaras av kraftigt \u00f6kade r\u00e4ntor under \u00e5ret. R\u00e4ntenettot f\u00f6rb\u00e4ttrades till 307 (-155) Mkr. R\u00e4nteint\u00e4kterna \u00f6kade till 355 (68) Mkr. R\u00e4ntekostnaderna f\u00f6re aktiverade r\u00e4ntor f\u00f6rs\u00e4mrades till -477 (-387) Mkr. Under \u00e5ret aktiverades r\u00e4ntekostnader om  477 (234) Mkr i p\u00e5g\u00e5ende projekt f\u00f6r egen r\u00e4kning. R\u00e4nteint\u00e4kter erh\u00f6lls till en genomsnittlig r\u00e4ntesats p\u00e5 1,18 (0,24) procent. R\u00e4ntekostnader, exklusive r\u00e4nta p\u00e5 pensions- skuld, betalades till en under \u00e5ret genomsnittlig r\u00e4ntesats om 2,23 (1,55) procent. Den genomsnittliga r\u00e4ntesatsen f\u00f6r leasingskulder uppgick till 3,08 (2,94) procent. R\u00e4ntenetto p\u00e5 pensioner, som avser det vid \u00e5rets b\u00f6rjan, baserat p\u00e5 utfallet 2022, ber\u00e4knade nettot av kostnadsr\u00e4ntor p\u00e5 f\u00f6rm\u00e5nsbest\u00e4mda pensions f\u00f6rpliktelser och avkastning p\u00e5 pensionsf\u00f6rvaltningstillg\u00e5ngar, minskade till  -48 (-70) Mkr. Se vidare not 28. Koncernen har r\u00e4ntenetto som redovisas i r\u00f6relseresultatet med -1 (-2) Mkr, se redovisnings- och v\u00e4rderingsprinciper,  not 1 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "2022 2021 Finansiella int\u00e4kter R\u00e4nteint\u00e4kter 355 68 Utdelningar 31 F\u00f6r\u00e4ndring av marknadsv\u00e4rde 9 3 Netto kursdifferenser 10 \u00c5terf\u00f6ring av nedskrivning h\u00e4nf\u00f6rlig till eventuella framtida kreditf\u00f6rluster 24 395 105 Finansiella kostnader R\u00e4ntekostnader -255 -178 R\u00e4ntekostnader f\u00f6r leasingskulder -222 -209 R\u00e4ntenetto p\u00e5 pensioner -48 -70 Aktiverade r\u00e4ntekostnader 477 234 F\u00f6r\u00e4ndring marknadsv\u00e4rde -5 -5 Netto kursdifferenser -5 Nedskrivning h\u00e4nf\u00f6rlig till eventuella  framtida kreditf\u00f6rluster -5 \u00d6vriga finansiella kostnader -41 -45 -104 -273 Summa 290 -168 R\u00e4ntenetto Finansnettot uppgick sammantaget till 290 (-168) Mkr vilket f\u00f6rklaras av kraftigt \u00f6kade r\u00e4ntor under \u00e5ret. R\u00e4ntenettot f\u00f6rb\u00e4ttrades till 307 (-155) Mkr. R\u00e4nteint\u00e4kterna \u00f6kade till 355 (68) Mkr. R\u00e4ntekostnaderna f\u00f6re aktiverade r\u00e4ntor f\u00f6rs\u00e4mrades till -477 (-387) Mkr. Under \u00e5ret aktiverades r\u00e4ntekostnader om  477 (234) Mkr i p\u00e5g\u00e5ende projekt f\u00f6r egen r\u00e4kning. R\u00e4nteint\u00e4kter erh\u00f6lls till en genomsnittlig r\u00e4ntesats p\u00e5 1,18 (0,24) procent. R\u00e4ntekostnader, exklusive r\u00e4nta p\u00e5 pensions- skuld, betalades till en under \u00e5ret genomsnittlig r\u00e4ntesats om 2,23 (1,55) procent. Den genomsnittliga r\u00e4ntesatsen f\u00f6r leasingskulder uppgick till 3,08 (2,94) procent. R\u00e4ntenetto p\u00e5 pensioner, som avser det vid \u00e5rets b\u00f6rjan, baserat p\u00e5 utfallet 2022, ber\u00e4knade nettot av kostnadsr\u00e4ntor p\u00e5 f\u00f6rm\u00e5nsbest\u00e4mda pensions f\u00f6rpliktelser och avkastning p\u00e5 pensionsf\u00f6rvaltningstillg\u00e5ngar, minskade till  -48 (-70) Mkr. Se vidare not 28. Koncernen har r\u00e4ntenetto som redovisas i r\u00f6relseresultatet med -1 (-2) Mkr, se redovisnings- och v\u00e4rderingsprinciper,  not 1 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "2022 2021 Finansiella int\u00e4kter R\u00e4nteint\u00e4kter 355 68 Utdelningar 31 F\u00f6r\u00e4ndring av marknadsv\u00e4rde 9 3 Netto kursdifferenser 10 \u00c5terf\u00f6ring av nedskrivning h\u00e4nf\u00f6rlig till eventuella framtida kreditf\u00f6rluster 24 395 105 Finansiella kostnader R\u00e4ntekostnader -255 -178 R\u00e4ntekostnader f\u00f6r leasingskulder -222 -209 R\u00e4ntenetto p\u00e5 pensioner -48 -70 Aktiverade r\u00e4ntekostnader 477 234 F\u00f6r\u00e4ndring marknadsv\u00e4rde -5 -5 Netto kursdifferenser -5 Nedskrivning h\u00e4nf\u00f6rlig till eventuella  framtida kreditf\u00f6rluster -5 \u00d6vriga finansiella kostnader -41 -45 -104 -273 Summa 290 -168 R\u00e4ntenetto Finansnettot uppgick sammantaget till 290 (-168) Mkr vilket f\u00f6rklaras av kraftigt \u00f6kade r\u00e4ntor under \u00e5ret. R\u00e4ntenettot f\u00f6rb\u00e4ttrades till 307 (-155) Mkr. R\u00e4nteint\u00e4kterna \u00f6kade till 355 (68) Mkr. R\u00e4ntekostnaderna f\u00f6re aktiverade r\u00e4ntor f\u00f6rs\u00e4mrades till -477 (-387) Mkr. Under \u00e5ret aktiverades r\u00e4ntekostnader om  477 (234) Mkr i p\u00e5g\u00e5ende projekt f\u00f6r egen r\u00e4kning. R\u00e4nteint\u00e4kter erh\u00f6lls till en genomsnittlig r\u00e4ntesats p\u00e5 1,18 (0,24) procent. R\u00e4ntekostnader, exklusive r\u00e4nta p\u00e5 pensions- skuld, betalades till en under \u00e5ret genomsnittlig r\u00e4ntesats om 2,23 (1,55) procent. Den genomsnittliga r\u00e4ntesatsen f\u00f6r leasingskulder uppgick till 3,08 (2,94) procent. R\u00e4ntenetto p\u00e5 pensioner, som avser det vid \u00e5rets b\u00f6rjan, baserat p\u00e5 utfallet 2022, ber\u00e4knade nettot av kostnadsr\u00e4ntor p\u00e5 f\u00f6rm\u00e5nsbest\u00e4mda pensions f\u00f6rpliktelser och avkastning p\u00e5 pensionsf\u00f6rvaltningstillg\u00e5ngar, minskade till  -48 (-70) Mkr. Se vidare not 28. Koncernen har r\u00e4ntenetto som redovisas i r\u00f6relseresultatet med -1 (-2) Mkr, se redovisnings- och v\u00e4rderingsprinciper,  not 1 . ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "2022 2021 Finansiella int\u00e4kter R\u00e4nteint\u00e4kter 355 68 Utdelningar 31 F\u00f6r\u00e4ndring av marknadsv\u00e4rde 9 3 Netto kursdifferenser 10 \u00c5terf\u00f6ring av nedskrivning h\u00e4nf\u00f6rlig till eventuella framtida kreditf\u00f6rluster 24 395 105 Finansiella kostnader R\u00e4ntekostnader -255 -178 R\u00e4ntekostnader f\u00f6r leasingskulder -222 -209 R\u00e4ntenetto p\u00e5 pensioner -48 -70 Aktiverade r\u00e4ntekostnader 477 234 F\u00f6r\u00e4ndring marknadsv\u00e4rde -5 -5 Netto kursdifferenser -5 Nedskrivning h\u00e4nf\u00f6rlig till eventuella  framtida kreditf\u00f6rluster -5 \u00d6vriga finansiella kostnader -41 -45 -104 -273 Summa 290 -168 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "2022 2021 Finansiella int\u00e4kter R\u00e4nteint\u00e4kter 355 68 Utdelningar 31 F\u00f6r\u00e4ndring av marknadsv\u00e4rde 9 3 Netto kursdifferenser 10 \u00c5terf\u00f6ring av nedskrivning h\u00e4nf\u00f6rlig till eventuella framtida kreditf\u00f6rluster 24 395 105 Finansiella kostnader R\u00e4ntekostnader -255 -178 R\u00e4ntekostnader f\u00f6r leasingskulder -222 -209 R\u00e4ntenetto p\u00e5 pensioner -48 -70 Aktiverade r\u00e4ntekostnader 477 234 F\u00f6r\u00e4ndring marknadsv\u00e4rde -5 -5 Netto kursdifferenser -5 Nedskrivning h\u00e4nf\u00f6rlig till eventuella  framtida kreditf\u00f6rluster -5 \u00d6vriga finansiella kostnader -41 -45 -104 -273 Summa 290 -168 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "Not 15. L\u00e5nekostnader Aktivering av l\u00e5nekostnader sker f\u00f6r investeringar som tar betydande tid i anspr\u00e5k f\u00f6r f\u00e4rdigst\u00e4llande, se not 1. L\u00e5nekostnader har under \u00e5ret aktiverats till en r\u00e4ntesats om 2,4 (1,5) procent. Under \u00e5ret aktiverade r\u00e4ntor Totalt ackumulerat  aktiverade r\u00e4ntor ing\u00e5ende  i anskaffningsv\u00e4rdet 2022 2021 2022 2021 Oms\u00e4ttningsfastigheter 477 234 589 374 Summa 477 234 589 374 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "Not 16. Inkomstskatter Inkomstskatter redovisas i enlighet med IAS 12, Inkomstskatter, se not 1 Skattekostnad 2022 2021 Aktuell skatt -1 151 -1 709 Uppskjutna skattekostnader fr\u00e5n f\u00f6r\u00e4ndring av tempor\u00e4ra skillnader -696 441 Uppskjutna skattekostnader fr\u00e5n f\u00f6r\u00e4ndring av f\u00f6rlustavdrag -183 13 F\u00f6r\u00e4ndring av avs\u00e4ttning f\u00f6r skatterisker 3 17 Summa -2 027 -1 238 Skatteposter som redovisats i \u00f6vrigt totalresultat 2022 2021 Uppskjutna skatter h\u00e4nf\u00f6rliga till kassafl\u00f6dess\u00e4kringar -19 -3 Uppskjutna skatter h\u00e4nf\u00f6rliga till pensioner -792 -575 Summa -811 -578 Sambandet mellan skatt ber\u00e4knad efter sammanv\u00e4gning av nominella skattesatser och redovisad skatt Koncernens redovisade skatt uppg\u00e5r till 20 (15) procent. Koncernens sammanv\u00e4gda nominella skattesats har ber\u00e4knats till 22 (22) procent. Genomsnittlig nominell skattesats f\u00f6r hemmamarknaderna i Europa uppg\u00e5r till 20 (20) procent och f\u00f6r USA till drygt  27 (27) procent, beroende p\u00e5  resultatets f\u00f6rdelning mellan de olika delstaterna. Sambandet mellan skatt ber\u00e4knad efter sammanv\u00e4gning av nominella skattesatser 22 (22) procent och redovisad skatt 20 (15) procent belyses i nedanst\u00e5ende tabell. 2022 2021 Resultat efter finansiella poster 10 312 8 125 Skatt enligt sammanv\u00e4gning av nominella skattesatser, 22 (22) procent -2 269 -1 787 Skatteeffekt av Fastighetsf\u00f6rs\u00e4ljningar 1) 196 335 Avyttring OPS-projekt 1) 50 Utnyttjade f\u00f6rlustavdrag som ej tillg\u00e5ngsredovisats 153 \u00d6vrigt -4 61 Redovisad skattekostnad -2 027 -1 238 1)  I flera av de l\u00e4nder d\u00e4r Skanska \u00e4r verksamt \u00e4r f\u00f6rs\u00e4ljning av fastighetsprojekt och OPS-projekt genom avyttring av bolag skattefria. \u00c5rets betalda inkomstskatter uppg\u00e5r till 1 501 (3 596) Mkr. Betalda inkomstskatter kan variera v\u00e4sentligt mellan \u00e5ren f\u00f6r de l\u00e4nder vari koncernen har verksamhet. Underlaget f\u00f6r inkomstbeskattningen best\u00e4ms ofta efter andra principer \u00e4n de som g\u00e4ller f\u00f6r uppr\u00e4ttandet av koncernens resultatr\u00e4kning. Om slutlig inkomstskatt understiger prelimin\u00e4rt uttagen skatt tidigare \u00e5r kan \u00e5rets betalda inkomstskatter bli v\u00e4sentligt reducerade. I nedanst\u00e5ende tabell visas hur betalda inkomstskatter f\u00f6rdelar sig mellan olika l\u00e4nder: Betalda inkomstskatter 2022 2021 Sverige 554 USA 2 422 USA 362 Polen 327 Norge 214 Sverige 217 Finland 140 Finland 179 Storbritannien 97 Norge 166 \u00d6vriga 134 \u00d6vriga 285 Summa 1 501 Summa 3 596 Skattefordringar och skatteskulder 2022-12-31 2021-12-31 Skattefordringar 1 248 1 247 Skatteskulder 1) 388 710 Netto skattefordringar (+) / skatteskulder (-) 860 537 1) Skatteskulder 2021-12-31 \u00e4r omr\u00e4knade i enlighet med vad som anges i not 43. Skattefordringar och skatteskulder avser skillnad mellan \u00e5rets ber\u00e4knade inkomstskatt och erlagd prelimin\u00e4r skatt samt \u00e4nnu ej reglerade inkomst skatter f\u00f6r tidigare \u00e5r . Uppskjutna skattefordringar och uppskjutna skatteskulder 2022-12-31 2021-12-31 Uppskjutna skattefordringar enligt rapport \u00f6ver finansiell st\u00e4llning 995 1 984 Uppskjutna skatteskulder enligt rapport \u00f6ver finansiell st\u00e4llning 1) 1 943 1 254 Netto uppskjutna skattefordringar (+) / uppskjutna skatteskulder (-) -948 730 1) Uppskjutna skatteskulder 2021-12-31 \u00e4r omr\u00e4knade i enlighet med vad som anges i not 43. Uppskjutna skattefordringar och uppskjutna skatteskulder 2022-12-31 2021-12-31 Uppskjutna skattefordringar f\u00f6r f\u00f6rlustavdrag 65 238 Uppskjutna skattefordringar f\u00f6r andra tillg\u00e5ngar 316 436 Uppskjutna skattefordringar f\u00f6r avs\u00e4ttningar pensioner 630 1 587 Uppskjutna skattefordringar f\u00f6r p\u00e5g\u00e5ende projekt 617 632 Andra uppskjutna skattefordringar 1 653 1 333 Summa f\u00f6re nettoredovisning 3 281 4 226 Nettoredovisning av kvittningsbara uppskjutna skattefordringar/skatteskulder -2 286 -2 242 Uppskjutna skattefordringar enligt rapport \u00f6ver finansiell st\u00e4llning 995 1 984 2022-12-31 2021-12-31 Uppskjutna skatteskulder f\u00f6r f\u00f6rvaltningsfastigheter 362 Uppskjutna skatteskulder f\u00f6r andra l\u00e5ngfristiga tillg\u00e5ngar 344 301 Uppskjutna skatteskulder f\u00f6r p\u00e5g\u00e5ende projekt 1 736 1 639 Uppskjutna skatteskulder f\u00f6r andra kortfristiga tillg\u00e5ngar 162 187 Andra uppskjutna skatteskulder  1 625 1 369 Summa f\u00f6re nettoredovisning 4 229 3 496 Nettoredovisning av kvittningsbara uppskjutna skattefordringar/skatteskulder -2 286 -2 242 Uppskjutna skatteskulder enligt rapport \u00f6ver finansiell st\u00e4llning 1 943 1 254 F\u00f6r\u00e4ndring av nettofordran (+) / nettoskuld (-) uppskjutna skatter 2022 2021 Nettofordran (+) / nettoskuld (-) uppskjutna skatter vid \u00e5rets b\u00f6rjan 730 836 Desinvesteringar 4 8 Redovisat i \u00f6vrigt totalresultat -811 -578 Uppskjutna skattekostnader -876 471 Kursdifferenser 5 -7 Nettofordran (+) / nettoskuld (-) uppskjutna skatter vid \u00e5rets slut -948 730 Andra uppskjutna skattefordringar \u00e4n f\u00f6r f\u00f6rlustavdrag avser tempor\u00e4ra skillnader mellan skattem\u00e4ssiga v\u00e4rden och i rapporten \u00f6ver finansiell st\u00e4llning redovisade v\u00e4rden. Dessa skillnader uppkommer bland annat n\u00e4r koncernens v\u00e4rde- ringsprincip avviker fr\u00e5n den som till\u00e4mpas lokalt av koncernbolaget. I huvudsak \u00e4r dessa uppskjutna skattefordringar realiserade inom fem \u00e5r. Uppskjutna skattefordringar uppst\u00e5r exempelvis n\u00e4r redovisad avskrivning/nedskrivning av tillg\u00e5ngar blir skattem\u00e4ssigt avdragsgill f\u00f6rst en senare period, vid eliminering av internvinster, n\u00e4r avs\u00e4ttningar f\u00f6r f\u00f6rm\u00e5nsbest\u00e4mda pensioner skiljer sig mellan lokala regler och IAS 19, n\u00e4r erforderliga avs\u00e4ttningar blir skattem\u00e4ssigt avdragsgilla en senare period samt n\u00e4r f\u00f6rskottsbetalningar till p\u00e5g\u00e5ende projekt beskattas enligt kontantprincipen. Uppskjutna skatteskulder f\u00f6r andra tillg\u00e5ngar och andra uppskjutna skatteskulder avser tempor\u00e4ra skillnader mellan skattem\u00e4ssiga v\u00e4rden och i rapporten \u00f6ver finansiell st\u00e4llning redovisade v\u00e4rden. Dessa skillnader uppkommer bland annat n\u00e4r koncernens v\u00e4rderingsprincip avviker fr\u00e5n den som till\u00e4mpas lokalt av koncernf\u00f6retaget. I huvudsak bed\u00f6ms dessa uppskjutna skatteskulder bli realiserade inom fem \u00e5r. Uppskjutna skatteskulder uppst\u00e5r exempelvis n\u00e4r skatte- m\u00e4ssig avskrivning innevarande period \u00e4r st\u00f6rre \u00e4n erforderlig ekonomisk avskrivning samt n\u00e4r upparbetade vinster i p\u00e5g\u00e5ende projekt beskattas f\u00f6rst n\u00e4r projektet \u00e4r f\u00e4rdigst\u00e4llt. Tempor\u00e4ra skillnader som h\u00e4nf\u00f6r sig till investeringar i koncernf\u00f6retag, filialer, intressef\u00f6retag och joint ventures, f\u00f6r vilka uppskjutna skatteskulder inte redovisats uppg\u00e5r till 0 (0) Mkr. I Sverige och flera andra l\u00e4nder g\u00e4ller skattefrihet vid avyttring av andelar i aktiebolag under vissa f\u00f6ruts\u00e4tt- ningar varf\u00f6r tempor\u00e4ra skillnader normalt ej finns p\u00e5 aktier \u00e4gda av koncernens f\u00f6retag i dessa l\u00e4nder. Uppskjutna skatte skulder f\u00f6r framtida utdelningar fr\u00e5n dotterf\u00f6retag uppg\u00e5r till 0 (0) Mkr eftersom utdelning fr\u00e5n dotterf\u00f6retag p\u00e5 de marknader d\u00e4r Skanska f\u00f6r n\u00e4rvarande \u00e4r verksamt inte medf\u00f6r n\u00e5gon skattekonsekvens. Tempor\u00e4ra skillnader och f\u00f6rlustavdrag (underskottsbelopp) som inte redovisas som uppskjutna skattefordringar 2022-12-31 2021-12-31 F\u00f6rlustavdrag med f\u00f6rfallodag inom ett \u00e5r 229 207 F\u00f6rlustavdrag med f\u00f6rfallodag senare \u00e4n ett \u00e5r men inom tre \u00e5r 485 634 F\u00f6rlustavdrag med f\u00f6rfallodag senare \u00e4n tre \u00e5r 2 101 2 542 Summa 2 815 3 383 Skanska har f\u00f6rlustavdrag i flera olika l\u00e4nder. F\u00f6r n\u00e5gra av dessa l\u00e4nder \u00e4r sannolikheten f\u00f6r utnyttjandet av f\u00f6rlust- avdragen sv\u00e5r att bed\u00f6ma varf\u00f6r ingen uppskjuten skattefordran redovisas . ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "Skattekostnad 2022 2021 Aktuell skatt -1 151 -1 709 Uppskjutna skattekostnader fr\u00e5n f\u00f6r\u00e4ndring av tempor\u00e4ra skillnader -696 441 Uppskjutna skattekostnader fr\u00e5n f\u00f6r\u00e4ndring av f\u00f6rlustavdrag -183 13 F\u00f6r\u00e4ndring av avs\u00e4ttning f\u00f6r skatterisker 3 17 Summa -2 027 -1 238 Skattefordringar och skatteskulder 2022-12-31 2021-12-31 Skattefordringar 1 248 1 247 Skatteskulder 1) 388 710 Netto skattefordringar (+) / skatteskulder (-) 860 537 1) Skatteskulder 2021-12-31 \u00e4r omr\u00e4knade i enlighet med vad som anges i not 43. Skattefordringar och skatteskulder avser skillnad mellan \u00e5rets ber\u00e4knade inkomstskatt och erlagd prelimin\u00e4r skatt samt \u00e4nnu ej reglerade inkomst skatter f\u00f6r tidigare \u00e5r ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "Uppskjutna skattefordringar och uppskjutna skatteskulder 2022-12-31 2021-12-31 Uppskjutna skattefordringar enligt rapport \u00f6ver finansiell st\u00e4llning 995 1 984 Uppskjutna skatteskulder enligt rapport \u00f6ver finansiell st\u00e4llning 1) 1 943 1 254 Netto uppskjutna skattefordringar (+) / uppskjutna skatteskulder (-) -948 730 1) Uppskjutna skatteskulder 2021-12-31 \u00e4r omr\u00e4knade i enlighet med vad som anges i not 43. Uppskjutna skattefordringar och uppskjutna skatteskulder 2022-12-31 2021-12-31 Uppskjutna skattefordringar f\u00f6r f\u00f6rlustavdrag 65 238 Uppskjutna skattefordringar f\u00f6r andra tillg\u00e5ngar 316 436 Uppskjutna skattefordringar f\u00f6r avs\u00e4ttningar pensioner 630 1 587 Uppskjutna skattefordringar f\u00f6r p\u00e5g\u00e5ende projekt 617 632 Andra uppskjutna skattefordringar 1 653 1 333 Summa f\u00f6re nettoredovisning 3 281 4 226 Nettoredovisning av kvittningsbara uppskjutna skattefordringar/skatteskulder -2 286 -2 242 Uppskjutna skattefordringar enligt rapport \u00f6ver finansiell st\u00e4llning 995 1 984 2022-12-31 2021-12-31 Uppskjutna skatteskulder f\u00f6r f\u00f6rvaltningsfastigheter 362 Uppskjutna skatteskulder f\u00f6r andra l\u00e5ngfristiga tillg\u00e5ngar 344 301 Uppskjutna skatteskulder f\u00f6r p\u00e5g\u00e5ende projekt 1 736 1 639 Uppskjutna skatteskulder f\u00f6r andra kortfristiga tillg\u00e5ngar 162 187 Andra uppskjutna skatteskulder  1 625 1 369 Summa f\u00f6re nettoredovisning 4 229 3 496 Nettoredovisning av kvittningsbara uppskjutna skattefordringar/skatteskulder -2 286 -2 242 Uppskjutna skatteskulder enligt rapport \u00f6ver finansiell st\u00e4llning 1 943 1 254 F\u00f6r\u00e4ndring av nettofordran (+) / nettoskuld (-) uppskjutna skatter 2022 2021 Nettofordran (+) / nettoskuld (-) uppskjutna skatter vid \u00e5rets b\u00f6rjan 730 836 Desinvesteringar 4 8 Redovisat i \u00f6vrigt totalresultat -811 -578 Uppskjutna skattekostnader -876 471 Kursdifferenser 5 -7 Nettofordran (+) / nettoskuld (-) uppskjutna skatter vid \u00e5rets slut -948 730 Andra uppskjutna skattefordringar \u00e4n f\u00f6r f\u00f6rlustavdrag avser tempor\u00e4ra skillnader mellan skattem\u00e4ssiga v\u00e4rden och i rapporten \u00f6ver finansiell st\u00e4llning redovisade v\u00e4rden. Dessa skillnader uppkommer bland annat n\u00e4r koncernens v\u00e4rde- ringsprincip avviker fr\u00e5n den som till\u00e4mpas lokalt av koncernbolaget. I huvudsak \u00e4r dessa uppskjutna skattefordringar realiserade inom fem \u00e5r. Uppskjutna skattefordringar uppst\u00e5r exempelvis n\u00e4r redovisad avskrivning/nedskrivning av tillg\u00e5ngar blir skattem\u00e4ssigt avdragsgill f\u00f6rst en senare period, vid eliminering av internvinster, n\u00e4r avs\u00e4ttningar f\u00f6r f\u00f6rm\u00e5nsbest\u00e4mda pensioner skiljer sig mellan lokala regler och IAS 19, n\u00e4r erforderliga avs\u00e4ttningar blir skattem\u00e4ssigt avdragsgilla en senare period samt n\u00e4r f\u00f6rskottsbetalningar till p\u00e5g\u00e5ende projekt beskattas enligt kontantprincipen. Uppskjutna skatteskulder f\u00f6r andra tillg\u00e5ngar och andra uppskjutna skatteskulder avser tempor\u00e4ra skillnader mellan skattem\u00e4ssiga v\u00e4rden och i rapporten \u00f6ver finansiell st\u00e4llning redovisade v\u00e4rden. Dessa skillnader uppkommer bland annat n\u00e4r koncernens v\u00e4rderingsprincip avviker fr\u00e5n den som till\u00e4mpas lokalt av koncernf\u00f6retaget. I huvudsak bed\u00f6ms dessa uppskjutna skatteskulder bli realiserade inom fem \u00e5r. Uppskjutna skatteskulder uppst\u00e5r exempelvis n\u00e4r skatte- m\u00e4ssig avskrivning innevarande period \u00e4r st\u00f6rre \u00e4n erforderlig ekonomisk avskrivning samt n\u00e4r upparbetade vinster i p\u00e5g\u00e5ende projekt beskattas f\u00f6rst n\u00e4r projektet \u00e4r f\u00e4rdigst\u00e4llt. Tempor\u00e4ra skillnader som h\u00e4nf\u00f6r sig till investeringar i koncernf\u00f6retag, filialer, intressef\u00f6retag och joint ventures, f\u00f6r vilka uppskjutna skatteskulder inte redovisats uppg\u00e5r till 0 (0) Mkr. I Sverige och flera andra l\u00e4nder g\u00e4ller skattefrihet vid avyttring av andelar i aktiebolag under vissa f\u00f6ruts\u00e4tt- ningar varf\u00f6r tempor\u00e4ra skillnader normalt ej finns p\u00e5 aktier \u00e4gda av koncernens f\u00f6retag i dessa l\u00e4nder. Uppskjutna skatte skulder f\u00f6r framtida utdelningar fr\u00e5n dotterf\u00f6retag uppg\u00e5r till 0 (0) Mkr eftersom utdelning fr\u00e5n dotterf\u00f6retag p\u00e5 de marknader d\u00e4r Skanska f\u00f6r n\u00e4rvarande \u00e4r verksamt inte medf\u00f6r n\u00e5gon skattekonsekvens. Tempor\u00e4ra skillnader och f\u00f6rlustavdrag (underskottsbelopp) som inte redovisas som uppskjutna skattefordringar 2022-12-31 2021-12-31 F\u00f6rlustavdrag med f\u00f6rfallodag inom ett \u00e5r 229 207 F\u00f6rlustavdrag med f\u00f6rfallodag senare \u00e4n ett \u00e5r men inom tre \u00e5r 485 634 F\u00f6rlustavdrag med f\u00f6rfallodag senare \u00e4n tre \u00e5r 2 101 2 542 Summa 2 815 3 383 Skanska har f\u00f6rlustavdrag i flera olika l\u00e4nder. F\u00f6r n\u00e5gra av dessa l\u00e4nder \u00e4r sannolikheten f\u00f6r utnyttjandet av f\u00f6rlust- avdragen sv\u00e5r att bed\u00f6ma varf\u00f6r ingen uppskjuten skattefordran redovisas ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "Not 17. Materiella anl\u00e4ggningstillg\u00e5ngar Materiella anl\u00e4ggningstillg\u00e5ngar redovisas i enlighet med IAS 16 Materiella anl\u00e4ggningstillg\u00e5ngar, se not 1. Som materiella anl\u00e4ggningstillg\u00e5ngar redovisas kontor och andra byggnader som anv\u00e4nds i koncernens r\u00f6relse. Maskiner och inventarier redovisas i en post. Materiella anl\u00e4ggningstillg\u00e5ngar f\u00f6rdelat per tillg\u00e5ngsslag 2022-12-31 2021-12-31 Byggnader och mark 1 589 1 503 Maskiner och inventarier 5 920 5 644 P\u00e5g\u00e5ende nyanl\u00e4ggningar 294 132 Summa 7 803 7 279 Avskrivningar per tillg\u00e5ngsslag och funktion av materiella anl\u00e4ggningstillg\u00e5ngar Produktion och f\u00f6rvaltning F\u00f6rs\u00e4ljning och administration Summa 2022 2021 2022 2021 2022 2021 Byggnader och mark -63 -58 -35 -28 -98 -86 Maskiner och inventarier -1 416 -1 402 -87 -67 -1 504 -1 469 Summa -1 480 -1 460 -122 -95 -1 602 -1 555 Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar av materiella anl\u00e4ggningstillg\u00e5ngar Under \u00e5ret har nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar redovisats netto med -11 (-18) Mkr. Nedskrivningar/\u00e5ter f\u00f6ring av nedskrivningar har under \u00e5ret skett i Polen. Under j\u00e4mf\u00f6relse\u00e5ret har nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar skett i USA och Polen. Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar har redovisats som kostnader f\u00f6r produktion och  f\u00f6rvaltning med -11 (-16) Mkr och f\u00f6rs\u00e4ljning och administration med 0 (-2 ) Mkr. Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar Byggnader och mark Maskiner och inventarier Summa 2022 2021 2022 2021 2022 2021 Nedskrivningar -7 -10 -4 -7 -11 -18 \u00c5terf\u00f6ring av nedskrivningar Summa -7 -10 -4 -7 -11 -18 Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar baseras p\u00e5 Byggnader och mark Maskiner och inventarier Summa 2022 2021 2022 2021 2022 2021 Verkligt v\u00e4rde efter avdrag f\u00f6r kostnader f\u00f6r f\u00f6rs\u00e4ljning/utrangering -9 -9 Nyttjandev\u00e4rde -7 -1 -4 -7 -11 -8 Summa -7 -10 -4 -7 -11 -18 Uppgift om anskaffningsv\u00e4rden, ackumulerade avskrivningar och ackumulerade nedskrivningar Byggnader och mark Maskiner och inventarier P\u00e5g\u00e5ende nyanl\u00e4ggningar 2022 2021 2022 2021 2022 2021 Ackumulerade anskaffningsv\u00e4rden Vid \u00e5rets b\u00f6rjan 3 158 2 913 23 539 21 563 132 120 Investeringar 124 85 1 952 1 736 162 13 Avyttringar och utrangeringar -88 -36 -1 573 -692 -2 -1 Omklassificeringar 6 15 -5 -167 \u00c5rets kursdifferenser 290 182 1 352 1 098 2 3 490 3 158 25 264 23 539 294 132 Ackumulerade avskrivningar enligt plan Vid \u00e5rets b\u00f6rjan -1 471 -1 333 -17 800 -16 073 Avyttringar och utrangeringar 22 23 1 100 511 Omklassificeringar -9 5 9 28 \u00c5rets avskrivningar -98 -86 -1 504 -1 469 \u00c5rets kursdifferenser -136 -80 -1 044 -797 -1 692 -1 471 -19 239 -17 800 Ackumulerade nedskrivningar Vid \u00e5rets b\u00f6rjan -185 -222 -94 -152 Avyttringar och utrangeringar 4 4 2 Omklassificeringar -2 52 1 68 \u00c5rets nedskrivningar -7 -10 -4 -7 \u00c5terf\u00f6ring av nedskrivningar \u00c5rets kursdifferenser -19 -9 -7 -5 -209 -185 -105 -94 Redovisat v\u00e4rde vid \u00e5rets slut 1 589 1 503 5 920 5 644 294 132 Redovisat v\u00e4rde vid \u00e5rets b\u00f6rjan 1 503 1 358 5 644 5 338 132 120 \u00d6vrigt Uppgift om aktiverade r\u00e4ntor redovisas i not 15. Uppgifter om finansiell leasing se not 41. Skanska har \u00e5taganden om  f\u00f6rv\u00e4rv av materiella anl\u00e4ggningstillg\u00e5ngar med 0 (0) Mkr. Skanska har varken under \u00e5ret eller j\u00e4mf\u00f6relse\u00e5ret erh\u00e5llit n\u00e5gon v\u00e4sentlig kompensation fr\u00e5n tredje part f\u00f6r materiella anl\u00e4ggningstillg\u00e5ngar som skadats eller g\u00e5tt f\u00f6rlorade. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "Not 18. Goodwill Goodwill redovisas enligt IFRS 3 R\u00f6relsef\u00f6rv\u00e4rv, se not 1. F\u00f6r kritiska  bed\u00f6mningar se not 2. Goodwill uppg\u00e5r till 4 160 (3 934) Mkr. Under \u00e5ret har goodwill \u00f6kat netto med 226 Mkr fr\u00e4mst p\u00e5 grund av  kursdifferenser. \u00c5tervinningsv\u00e4rdet f\u00f6r goodwill baseras p\u00e5 nyttjandev\u00e4rdet. Goodwillv\u00e4rdet tillsammans med \u00f6vriga v\u00e4rden p\u00e5  anl\u00e4ggningstillg\u00e5ngar, oms\u00e4ttnings fastigheter och netto r\u00f6relsekapital pr\u00f6vas \u00e5rligen samt \u00e4ven vid indikation p\u00e5  nedskrivningsbehov. F\u00f6rv\u00e4ntade kassafl\u00f6den baseras p\u00e5 prognoser f\u00f6r utvecklingen av   bostads- och kommersiell fastighetsutveckling samt  bygginvesteringarnas utveckling p\u00e5 varje delmarknad i de l\u00e4nder d\u00e4r koncernen \u00e4r verksam. Basen f\u00f6r prog noserna  \u00e4r enheternas tv\u00e5\u00e5rsprognoser. Den framtida makroekonomiska utvecklingen och r\u00e4nteutvecklingen \u00e4r ocks\u00e5 viktiga  variabler. Prognos perioden omfattar tio \u00e5r, som \u00e4r den period som anv\u00e4nds i modeller i v\u00e4rdering av andra typer av till- g\u00e5ngar, till exempel kommersiella projekt. Med tio\u00e5riga modeller finns b\u00e4ttre f\u00f6ruts\u00e4ttningar att g\u00f6ra antaganden om  cykler, och beroendet av residualv\u00e4rden minskar. Den tillv\u00e4xttakt som anv\u00e4nds f\u00f6r att extrapolera kassafl\u00f6desprognoser bortom den period som t\u00e4cks av de tio\u00e5riga  prognoserna \u00e4r f\u00f6r branschen normala i respektive land. F\u00f6r varje aff\u00e4rsenhet anv\u00e4nds en unik diskonteringsfaktor baserad p\u00e5 WACC-r\u00e4nta (v\u00e4gd genomsnittlig kostnad f\u00f6r  l\u00e5nat och eget kapital). Parametrar som p\u00e5verkar WACC-r\u00e4ntan \u00e4r l\u00e5ner\u00e4nta, marknadsrisker och f\u00f6rh\u00e5llandet mellan  l\u00e5nat och eget kapital. WACC-r\u00e4ntan anges b\u00e5de f\u00f6re och efter skatt. F\u00f6ljande tabell anger hur redovisat v\u00e4rde f\u00f6rh\u00e5ller sig till \u00e5tervinningsv\u00e4rdet f\u00f6r respektive aff\u00e4rsenhet f\u00f6r Skanskas  st\u00f6rsta goodwillposter. \u00c5tervinningsv\u00e4rdet uttrycks som 100. Testerna baseras p\u00e5 bed\u00f6mning av utvecklingen under  den kommande tio\u00e5rsperioden. Nedskrivning av goodwill Under \u00e5ret har koncernen skrivit ned goodwill med -1 (-53) Mkr. Nedskrivningarna baseras p\u00e5 en ber\u00e4kning av nyttjandev\u00e4rde och redovisas som f\u00f6rs\u00e4ljnings- och administrations- kostnad i resultatr\u00e4kningen.  Norge Finland Centraleuropa Storbritannien \u00c5tervinningsv\u00e4rde, 100  100 100 100 100 Redovisat v\u00e4rde  29 e.t e.t e.t Redovisat v\u00e4rde, f\u00f6reg\u00e5ende \u00e5r 1) 31 e.t e.t e.t R\u00e4ntesats, procent (WACC), f\u00f6re skatt 13 11 14 12 R\u00e4ntesats, procent (WACC), efter skatt 10 9 11 9 F\u00f6rv\u00e4ntad tillv\u00e4xt, % 2 2 3 2 R\u00e4ntesats, procent (WACC), f\u00f6reg\u00e5ende \u00e5r  (f\u00f6re skatt) 11 9 11 10 R\u00e4ntesats, procent (WACC), f\u00f6reg\u00e5ende \u00e5r  (efter skatt) 9 7 9 8 F\u00f6rv\u00e4ntad tillv\u00e4xt, %, f\u00f6reg\u00e5ende \u00e5r 2 2 2 2 Redovisat v\u00e4rde i f\u00f6rh\u00e5llande till  \u00e5tervinningsv\u00e4rdet 100 vid en h\u00f6jning av r\u00e4ntan med   +1 procentenhet 34 e.t e.t e.t  +5 procentenheter 59 e.t e.t e.t Redovisat v\u00e4rde, f\u00f6reg\u00e5ende \u00e5r, i f\u00f6rh\u00e5llande  till \u00e5tervinningsv\u00e4rdet 100 vid en h\u00f6jning av r\u00e4ntan med  +1 procentenhet 36 e.t e.t e.t  +5 procentenheter 62 e.t e.t e.t 1)  V\u00e4rde > 100 uttrycker att \u00e5tervinningsv\u00e4rde understiger redovisat v\u00e4rde och nedskrivningsbehov f\u00f6religger. F\u00f6r verksamheten i Finland  och Storbritannien \u00e4r redovisat v\u00e4rde negativt till f\u00f6ljd av ett negativt r\u00f6relsekapital som \u00f6verstiger anl\u00e4ggningstillg\u00e5ngarnas v\u00e4rde . Goodwillv\u00e4rden f\u00f6rdelade per kassagenererande enheter 2022-12-31 2021-12-31 \u00e5rets  f\u00f6r\u00e4ndring varav nedskrivningar varav kursdifferens Byggverksamhet Sverige 17 17 0 -1 1 Norge 998 969 29 29 Finland 485 449 36 36 Centraleuropa 598 533 65 65 Storbritannien 1 274 1 244 30 30 USA Building 421 368 53 53 USA Civil  37 33 5 5 Bostadsutveckling Norge 319 311 8 8 Finland 11 10 1 1 Summa 4 160 3 934 226 -1 227 Not 19. Immateriella tillg\u00e5ngar Immateriella anl\u00e4ggningstillg\u00e5ngar redovisas enligt IAS 38, se not 1. Immateriella tillg\u00e5ngar med till\u00e4mpade nyttjandeperioder 2022-12-31 2021-12-31 Till\u00e4mpade nyttjande- perioder Immateriella tillg\u00e5ngar, externt f\u00f6rv\u00e4rvade 187 265 3\u201310 \u00e5r Immateriella tillg\u00e5ngar, internt upparbetade 301 411 3\u20137 \u00e5r Summa 488 676 De internt upparbetade immateriella tillg\u00e5ngarna best\u00e5r av aff\u00e4rssystem. I externt f\u00f6rv\u00e4rvade immateriella tillg\u00e5ngar ing\u00e5r f\u00f6rv\u00e4rv av programvaror i USA, Sverige, Finland och Storbritannien samt licenser och nyttjander\u00e4tter i Sverige. Aff\u00e4rssystem skrivs av p\u00e5 maximalt sju \u00e5r. Kundkontrakt skrivs av i takt med upparbetning och patent skrivs av p\u00e5 tio \u00e5r. Avskrivningar g\u00f6rs p\u00e5 samtliga immateriella tillg\u00e5ngar d\u00e5 dessa har en begr\u00e4nsad nyttjandeperiod. Avskrivning per funktion 2022 2021 Produktion och f\u00f6rvaltning -81 -92 F\u00f6rs\u00e4ljning och administration -130 -113 Summa -211 -205 Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar p\u00e5 \u00f6vriga immateriella tillg\u00e5ngar Under \u00e5ret har nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar redovisats netto med -11 (0) Mkr. \u00c5terf\u00f6ring av nedskrivningar skedde under \u00e5ret i Sverige. Uppgift om anskaffningsv\u00e4rden, ackumulerade avskrivningar och ackumulerade nedskrivningar Immateriella tillg\u00e5ngar, externt f\u00f6rv\u00e4rvade Immateriella tillg\u00e5ngar, internt upparbetade 2022 2021 2022 2021 Ackumulerade anskaffningsv\u00e4rden Vid \u00e5rets b\u00f6rjan 1 627 1 528 998 924 Investeringar 18 35 5 68 F\u00f6retagsf\u00f6rv\u00e4rv Avyttringar och utrangeringar -103 -23 Omklassificeringar -1 -4 -1 \u00c5rets kursdifferenser 145 90 3 6 1 686 1 627 1 005 998 Ackumulerade avskrivningar Vid \u00e5rets b\u00f6rjan -1 173 -1 033 -587 -470 Avyttringar och utrangeringar 87 4 \u00c5rets avskrivningar -95 -89 -117 -116 Omklassificeringar -17 5 -1 \u00c5rets kursdifferenser -115 -61 -1 -1 312 -1 173 -705 -587 Ackumulerade nedskrivningar Vid \u00e5rets b\u00f6rjan -188 -178 0 0 Avyttringar och utrangeringar \u00c5rets nedskrivningar -11 \u00c5terf\u00f6ring av nedskrivningar Omklassificeringar 18 \u00c5rets kursdifferenser -6 -10 -188 -188 0 0 Redovisat v\u00e4rde vid \u00e5rets slut 187 265 301 411 Redovisat v\u00e4rde vid \u00e5rets b\u00f6rjan 265 317 411 454 \u00d6vrigt Uppgift om aktiverade r\u00e4ntor redovisas i not 15. Direkta kostnader f\u00f6r forskning och utveckling uppg\u00e5r till 61 (40) Mkr ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "Not 18. Goodwill ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "Not 19. Immateriella tillg\u00e5ngar Immateriella anl\u00e4ggningstillg\u00e5ngar redovisas enligt IAS 38, se not 1. Immateriella tillg\u00e5ngar med till\u00e4mpade nyttjandeperioder 2022-12-31 2021-12-31 Till\u00e4mpade nyttjande- perioder Immateriella tillg\u00e5ngar, externt f\u00f6rv\u00e4rvade 187 265 3\u201310 \u00e5r Immateriella tillg\u00e5ngar, internt upparbetade 301 411 3\u20137 \u00e5r Summa 488 676 De internt upparbetade immateriella tillg\u00e5ngarna best\u00e5r av aff\u00e4rssystem. I externt f\u00f6rv\u00e4rvade immateriella tillg\u00e5ngar ing\u00e5r f\u00f6rv\u00e4rv av programvaror i USA, Sverige, Finland och Storbritannien samt licenser och nyttjander\u00e4tter i Sverige. Aff\u00e4rssystem skrivs av p\u00e5 maximalt sju \u00e5r. Kundkontrakt skrivs av i takt med upparbetning och patent skrivs av p\u00e5 tio \u00e5r. Avskrivningar g\u00f6rs p\u00e5 samtliga immateriella tillg\u00e5ngar d\u00e5 dessa har en begr\u00e4nsad nyttjandeperiod. Avskrivning per funktion 2022 2021 Produktion och f\u00f6rvaltning -81 -92 F\u00f6rs\u00e4ljning och administration -130 -113 Summa -211 -205 Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar p\u00e5 \u00f6vriga immateriella tillg\u00e5ngar Under \u00e5ret har nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar redovisats netto med -11 (0) Mkr. \u00c5terf\u00f6ring av nedskrivningar skedde under \u00e5ret i Sverige. Uppgift om anskaffningsv\u00e4rden, ackumulerade avskrivningar och ackumulerade nedskrivningar Immateriella tillg\u00e5ngar, externt f\u00f6rv\u00e4rvade Immateriella tillg\u00e5ngar, internt upparbetade 2022 2021 2022 2021 Ackumulerade anskaffningsv\u00e4rden Vid \u00e5rets b\u00f6rjan 1 627 1 528 998 924 Investeringar 18 35 5 68 F\u00f6retagsf\u00f6rv\u00e4rv Avyttringar och utrangeringar -103 -23 Omklassificeringar -1 -4 -1 \u00c5rets kursdifferenser 145 90 3 6 1 686 1 627 1 005 998 Ackumulerade avskrivningar Vid \u00e5rets b\u00f6rjan -1 173 -1 033 -587 -470 Avyttringar och utrangeringar 87 4 \u00c5rets avskrivningar -95 -89 -117 -116 Omklassificeringar -17 5 -1 \u00c5rets kursdifferenser -115 -61 -1 -1 312 -1 173 -705 -587 Ackumulerade nedskrivningar Vid \u00e5rets b\u00f6rjan -188 -178 0 0 Avyttringar och utrangeringar \u00c5rets nedskrivningar -11 \u00c5terf\u00f6ring av nedskrivningar Omklassificeringar 18 \u00c5rets kursdifferenser -6 -10 -188 -188 0 0 Redovisat v\u00e4rde vid \u00e5rets slut 187 265 301 411 Redovisat v\u00e4rde vid \u00e5rets b\u00f6rjan 265 317 411 454 \u00d6vrigt Uppgift om aktiverade r\u00e4ntor redovisas i not 15. Direkta kostnader f\u00f6r forskning och utveckling uppg\u00e5r till 61 (40) Mkr . ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "Not 20A. Dotterf\u00f6retag Moderf\u00f6retaget Skanska AB \u00e4ger 100 procent av aktierna i Skanska Financial Services AB och Skanska Kraft AB. Skanska Kraft AB \u00e4ger i sin tur direkt eller indirekt dotterf\u00f6retagen i de l\u00e4nder som Skanska har verksamhet i. Alla dotter- f\u00f6retag \u00e4r egna sj\u00e4lvst\u00e4ndiga aktiebolag, handelsbolag eller motsvarande bolagsformer i respektive land. F\u00f6r bolagens s\u00e4te, se not 52 i Moderbolagets noter. Skanskas bolagsstruktur Skanska AB Skanska Kraft AB    Skanska  Financial Services AB Byggverksamhet Bostads- utveckling Kommersiell  fastighetsutveckling F\u00f6rvaltnings- fastigheter Centralt Sverige Norge Finland Polen Tjeckien och  Slovakien Storbritannien  USA Building USA Civil Sverige Norge Finland Polen Tjeckien Storbritannien Sverige  Norge Finland Danmark Polen Tjeckien Ungern Rum\u00e4nien USA Sverige Av vad som framg\u00e5r av not 26 finns endast mindre intressen i innehav utan best\u00e4mmande inflytande. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "Not 20A. Dotterf\u00f6retag Moderf\u00f6retaget Skanska AB \u00e4ger 100 procent av aktierna i Skanska Financial Services AB och Skanska Kraft AB. Skanska Kraft AB \u00e4ger i sin tur direkt eller indirekt dotterf\u00f6retagen i de l\u00e4nder som Skanska har verksamhet i. Alla dotter- f\u00f6retag \u00e4r egna sj\u00e4lvst\u00e4ndiga aktiebolag, handelsbolag eller motsvarande bolagsformer i respektive land. F\u00f6r bolagens s\u00e4te, se not 52 i Moderbolagets noter. Av vad som framg\u00e5r av not 26 finns endast mindre intressen i innehav utan best\u00e4mmande inflytande. Skanska AB Byggverksamhet Sverige Tjeckien och  Slovakien Norge Storbritannien  Storbritannien Finland USA Building Polen USA Civil Skanska  Financial Services AB Centralt Bostads- utveckling Sverige Tjeckien Norge Finland Polen Sverige  Sverige Tjeckien Norge Finland Ungern Danmark Rum\u00e4nien Polen USA Not 20B. Placeringar i joint ventures och intressef\u00f6retag F\u00f6r alla samarbetsarrangemang sker en bed\u00f6mning av dess legala form, avtal mellan del\u00e4garna och andra omst\u00e4ndig- heter. Samarbetsarrangemang redovisas enligt IFRS 11 Samarbetsarrangemang som ett joint venture om del\u00e4garna endast har r\u00e4tt till nettotillg\u00e5ngarna. Se \u00e4ven not 1. Placeringar i joint ventures och intressef\u00f6retag redovisas i enlighet med kapital andelsmetoden. Resultat fr\u00e5n joint ven- tures och intressef\u00f6retag efter skatt redovisas p\u00e5 egen rad i r\u00f6relseresultatet. Resultatet utg\u00f6rs av koncernens andel av joint ventures och intressef\u00f6retags resultat efter skatt justerat f\u00f6r eventuell nedskrivning av koncernm\u00e4ssig goodwill och internvinster. Resultat fr\u00e5n joint ventures och intressef\u00f6retag framg\u00e5r av f\u00f6ljande tabell. 2022 2021 Andel av joint ventures resultat enligt kapitalandelsmetoden  454 444 Andel av intressef\u00f6retags resultat enligt kapitalandelsmetoden  1 F\u00f6rs\u00e4ljning av joint ventures  182 4 Nedskrivning joint ventures Summa 636 449 Joint ventures Joint ventures redovisas i enlighet med IAS 28 Innehav i intressef\u00f6retag och joint ventures, se not 1. Koncernen har andelar i joint ventures till ett redovisat v\u00e4rde om 2 863 (2 145) Mkr. Inom OPS-portf\u00f6ljen finns redovisade v\u00e4rden i joint ventures om 2 328 (1 424) Mkr. Resultat fr\u00e5n joint ventures Andelar i joint ventures resultat efter skatt redovisas i r\u00f6relseresultatet eftersom andelarna innehas som ett led i r\u00f6relsen. Andel av joint ventures resultat enligt kapitalandelsmetoden kommer huvudsakligen fr\u00e5n verksamheten inom OPS-portf\u00f6ljen. OPS-portf\u00f6lj Offentlig-privat samverkan \u00e4r en form av offentlig upphandling d\u00e4r ett projektbolag, \u00e4gt av privata f\u00f6retag, f\u00e5r ett   helhetsansvar f\u00f6r att utveckla, finansiera, bygga, driva och underh\u00e5lla offentliga samh\u00e4llsnyttiga funktioner. Betalningsformen f\u00f6r investeringarna kan antingen vara baserade p\u00e5 marknadsrisk, till exempel v\u00e4gavgifter, eller   baserade p\u00e5 tillg\u00e4nglighet, se vidare IFRIC 12 not 1. Koncessionsperioderna f\u00f6r nuvarande investeringar varierar  mellan  30 och 58 \u00e5r och \u00e4garandelen i nuvarande portf\u00f6lj ligger mellan 32 och 50 procent. F\u00f6r tillf\u00e4llet har OPS-portf\u00f6ljen  i  nvesteringar i Sverige och USA Redovisat v\u00e4rde enligt rapporten \u00f6ver finansiell st\u00e4llning samt f\u00f6r\u00e4ndringen som skett framg\u00e5r av f\u00f6ljande tabell. 2022 2021 Joint ventures Intressef\u00f6retag Summa Joint ventures Intressef\u00f6retag Summa Vid \u00e5rets b\u00f6rjan 2 145 40 2 185 1 668 21 1 689 Nyanskaffningar 703 0 704 718 12 730 Avyttringar -163 -2 -165 -18 -18 Omklassificeringar -55 -55 -43 4 -39 \u00c5rets kursdifferenser 104 1 105 5 3 8 F\u00f6r\u00e4ndring av verkligt v\u00e4rde p\u00e5 derivat 178 178 112 112 \u00c5rets f\u00f6r\u00e4ndring genom andel i joint ventures och intressef\u00f6retagsresultat efter avdrag  f\u00f6r erh\u00e5llen utdelning -49 -1 -50 -297 -297 Redovisat v\u00e4rde vid \u00e5rets slut 2 863 38 2 901 2 145 40 2 185 Specifikation \u00f6ver st\u00f6rre innehav i aktier och andelar i joint ventures Koncernm\u00e4ssigt redovisat v\u00e4rde 1) varav kassafl\u00f6dess\u00e4kring Bolag Verksamhetsgren Land Andel (%) av kapital Andel (%) av r\u00f6ster 2022-12-31 2021-12-31 2022-12-31 2021-12-31 AB Sydsten Byggverksamhet Sverige 50 50 159 159 UNIASFALT s.r.o. Byggverksamhet Slovakien 50 50 48 45 Botkyrka S\u00f6dra Porten Holding AB Byggverksamhet Sverige 50 50 99 99 Nacka 13:79 JV AB Bostadsutveckling Sverige 50 50 5 30 Sj\u00f6stadsbo AB Bostadsutveckling Sverige 50 50 11 23 J\u00e4rvastaden AB Bostadsutveckling Sverige 50 50 38 165 Kista Park AB Bostadsutveckling Sverige 50 50 17 18 Kista Valley AB Bostadsutveckling Sverige 50 50 32 34 Tappsund Exploatering AB 2) Bostadsutveckling Sverige 50 50 66 Joint ventures inom OPS-portf\u00f6ljen 2 328 1 424 -55 -232 \u00d6vriga joint ventures 3) 126 82 Summa joint ventures, koncernen 2 863 2 145 -55 -232 1)  Koncernm\u00e4ssigt redovisat v\u00e4rde motsvarar koncernens andel i det egna kapitalet inklusive upparbetat resultat, koncernm\u00e4ssiga justeringar och avdrag f\u00f6rl\u00e4mnade utdelningar. 2) Innehavet har avyttrats under 2022. 3)  Redovisat v\u00e4rde p\u00e5 joint ventures inom OPS-portf\u00f6ljen \u00e4r p\u00e5verkat av kassafl\u00f6dess\u00e4kringar. V\u00e4rdet p\u00e5 dessa kassafl\u00f6dess\u00e4kringarna uppg\u00e5r till -55 (-232) Mkr. Vid f\u00f6rs\u00e4ljning av joint ventures d\u00e4r redovisat v\u00e4rde \u00e4r p\u00e5verkat av kassafl\u00f6dess\u00e4kringar kommer resultatet av  f\u00f6rs\u00e4ljningen att p\u00e5verkas d\u00e5 effekten av kassafl\u00f6dess\u00e4kringar \u00e5terf\u00f6rs mot resultatet . Orealiserad utvecklingsvinst i OPS-portf\u00f6ljen Mdr kr 2022-12-31 2021-12-31 Nuv\u00e4rde av kassafl\u00f6de fr\u00e5n projekt 2,7 2,5 Nuv\u00e4rde av \u00e5terst\u00e5ende investeringar 0,0 -0,6 Nuv\u00e4rde av projekt 2,7 1,9 Redovisat v\u00e4rde f\u00f6re kassafl\u00f6dess\u00e4kringar -2,2 -1,4 Orealiserad utvecklingsvinst 0,5 0,5 Kassafl\u00f6dess\u00e4kring 0,1 0,2 P\u00e5verkan i orealiserat eget kapital 1) 0,6 0,7 1) Skatteeffekter ej inkluderade . Uppgift om Skanskas joint ventures St\u00f6rre delen av Skanskas joint ventures \u00e5terfinns inom OPS-portf\u00f6ljen som redovisas enligt IFRIC 12, Avtal om  ekonomiska eller samh\u00e4lleliga tj\u00e4nster. Nedan redovisas 100 procent av joint ventures resultatr\u00e4kning och rapport \u00f6ver finansiell st\u00e4llning. Not 20B. Placeringar i joint ventures och intressef\u00f6retag forts. Uppgift om Skanskas joint ventures St\u00f6rre delen av Skanskas joint ventures \u00e5terfinns inom OPS-portf\u00f6ljen som redovisas enligt IFRIC 12, Avtal om ekonomiska eller samh\u00e4lleliga tj\u00e4nster. Nedan redovisas 100 procent av joint ventures resultatr\u00e4kning och rapport \u00f6ver finansiell st\u00e4llning. Resultatr\u00e4kning OPS-portf\u00f6lj \u00d6vriga joint ventures Totalt alla joint ventures 2022 2021 2022 2021 2022 2021 Int\u00e4kter 4 134 7 526 1 449 1 581 5 582 9 107 Avskrivningar -1 320 -30 -12 -1 350 -12 \u00d6vriga r\u00f6relsekostnader -2 684 -7 352 -1 305 -1 195 -3 989 -8 547 R\u00f6relseresultat 129 174 114 374 243 548 R\u00e4nteint\u00e4kter 1 045 1 104 3 2 1 048 1 106 R\u00e4ntekostnader -657 -767 -8 -117 -664 -884 Finansiella poster -1 124 -1 124 Resultat efter finansiella poster 1) 518 511 108 383 626 894 Skatt -34 -33 -30 -16 -64 -49 \u00c5rets resultat 484 478 78 367 562 845 \u00c5rets totalresultat 484 478 78 367 562 845 1) Beloppet inkluderar nedskrivningar p\u00e5 koncernniv\u00e5 OPS-portf\u00f6lj \u00d6vriga joint ventures Totalt alla joint ventures Rapport \u00f6ver finansiell st\u00e4llning 2022-12-31 2021-12-31 2022-12-31 2021-12-31 2022-12-31 2021-12-31 Anl\u00e4ggningstillg\u00e5ngar 43 683 44 593 386 388 44 068 44 981 Oms\u00e4ttningstillg\u00e5ngar 1 225 1 692 1 735 8 558 2 960 10 250 Kassa och bank 4 972 2 983 449 828 5 421 3 811 Summa tillg\u00e5ngar 49 879 49 268 2 570 9 774 52 449 59 042 Eget kapital h\u00e4nf\u00f6rligt till aktie\u00e4garen 1) 5 416 3 276 1 085 3 837 6 501 7 113 Innehav utan best\u00e4mmande inflytande 302 302 L\u00e5ngfristiga finansiella skulder  42 113 42 313 253 285 42 366 42 598 Andra l\u00e5ngfristiga skulder 196 128 196 128 Kortfristiga finansiella skulder  3 679 542 4 225 542 7 904 Andra kortfristiga skulder 2 350 495 997 2 845 997 Summa eget kapital och skulder 49 879 49 268 2 570 9 774 52 449 59 042 Skanska har mottagit f\u00f6ljande utdelning 2) 146 171 357 571 504 742 Avst\u00e4mning mot andelar i joint ventures Eget kapital h\u00e4nf\u00f6rligt till andels\u00e4garna i joint ventures, 100% 5 416 3 276 1 085 3 837 6 501 7 113 Avg\u00e5r eget kapital h\u00e4nf\u00f6rlig till andra del\u00e4gare \u00e4n Skanska -3 288 -2 102 -560 -3 114 -3 848 -5 216 Skanskas andel av eget kapital i joint ventures justerat f\u00f6r \u00f6verv\u00e4rden och goodwill 2 128 1 174 525 723 2 653 1 897 + F\u00f6rluster som redovisas som avs\u00e4ttning 200 250 10 3 210 253 +/- Eliminering internvinst -5 0 -5 Redovisat v\u00e4rde p\u00e5 Skanskas andelar 2 328 1 424 535 721 2 863 2 145  varav kassafl\u00f6dess\u00e4kring -55 -232 0 0 -55 -232 1) Eget kapital inneh\u00e5ller efterst\u00e4llda l\u00e5n fr\u00e5n \u00e4garna. 2) Utdelning inneh\u00e5ller \u00e4ven betalda r\u00e4ntor p\u00e5 de efterst\u00e4llda l\u00e5nen . St\u00e4llda s\u00e4kerheter Aktier i joint ventures som st\u00e4llts som s\u00e4kerhet f\u00f6r l\u00e5n och andra f\u00f6rpliktelser uppg\u00e5r till 2 328 (1 424) Mkr \u00d6vrigt Skanskas joint ventures \u00e4gs av Skanska och andra investerare. Finansiering sker delvis av kapital fr\u00e5n \u00e4garna, men  majoriteten av dem finansieras via banker eller kreditinstitut. S\u00e4kerheten f\u00f6r skulderna \u00e4r alla tillg\u00e5ngar i respektive joint venture. Enligt avtal med bankerna begr\u00e4nsas m\u00f6jligheten att disponera bankmedel fr\u00e5n dessa joint ventures. I del\u00e4gda joint ventures totala investerings\u00e5taganden uppg\u00e5r Skanskas andel till 2 009 (1 924) Mkr, varav Skanska har  \u00e5terst\u00e5ende \u00e5taganden om att investera 0 (595) Mkr i infrastrukturinvesteringar i form av andelar och l\u00e5n. \u00d6vrig del  f\u00f6rv\u00e4ntas finansieras fr\u00e4mst i form av bankkrediter eller obligationsl\u00e5n i respektive joint venture samt i form av andelar  och l\u00e5n fr\u00e5n andra del\u00e4gare. Eventualf\u00f6rpliktelser f\u00f6r joint ventures uppg\u00e5r till 258 (283) Mkr. Intressef\u00f6retag Intressef\u00f6retag redovisas i enlighet med IAS 28 Innehav i intressef\u00f6retag och joint ventures, se not 1. Redovisat v\u00e4rde p\u00e5 intressef\u00f6retag uppg\u00e5r till 38 (40)  Mkr. Uppgift om koncernens andel av int\u00e4kter, resultat, tillg\u00e5ngar, skulder och eget kapital i intressef\u00f6retag 2022 2021 Int\u00e4kter 0 1 Resultat 0 1 Tillg\u00e5ngar 38 40 Eget kapital 1) 38 40 Skulder Eget kapital och skulder 38 40 1)  Avst\u00e4mning mellan eget kapital och redovisat v\u00e4rde p\u00e5 andelarna enligt kapitalandelsmetoden. 2022-12-31 2021-12-31 Eget kapital i intressef\u00f6retag 38 40 Redovisat v\u00e4rde  38 40 \u00d6vrigt I intressef\u00f6retagen finns inga skulder eller eventualf\u00f6rpliktelser som koncernen kan bli betalningsansvarig f\u00f6r. Det finns ej heller n\u00e5gra \u00e5taganden om framtida investeringa r. 2022 Not 20C. Gemensamma verksamheter Skanska utf\u00f6r en del projekt med en gemensam part utan att ett speciellt legalt bolag bildas f\u00f6r \u00e4ndam\u00e5let. Dessa  projekt klassificeras d\u00e5 som en gemensam verksamhet enligt IFRS 11. Gemensamma verksamheter utan att ett speciellt bolag bildas \u00e5terfinns fr\u00e4mst i USA. Skanska utf\u00f6r \u00e4ven en del projekt med en gemensam part d\u00e4r ett speciellt bolag bildas f\u00f6r \u00e4ndam\u00e5let. Dessa projekt klassificeras som en gemensam  verksamhet under f\u00f6ruts\u00e4ttning att \u00f6vriga kriterier i IFRS 11 uppfylles. Specifikation \u00f6ver st\u00f6rre intressen i gemensamma verksamheter, efter oms\u00e4ttning innevarande \u00e5r Namn p\u00e5 den gemensamma verksamheten Verksamhet Land Andel (%)  av kapital Skanska Costain Strabag Joint Venture J\u00e4rnv\u00e4g Storbritannien   34  Skanska Balfour Beatty Campusomr\u00e5de USA   50   Skanska-Traylor-PNB JV Motorv\u00e4g/Bro USA   80    Hoffman Skanska Flygplats USA   50    Skanska-SG Hotell USA   88    Skanska-Traylor-Shea, a Joint Venture Bro USA   50    Skanska Ecco III HPA JV Motorv\u00e4g/Bro USA   70    Skanska Corman McLean Joint Venture Bro USA   65    Regional Connector Constructors Kollektivtrafik USA   63    Det finns ytterligare cirka 100 mindre gemensamma verksamheter i ovan n\u00e4mnda l\u00e4nder, samt i Sverige och Tjeckien Som finansiella anl\u00e4ggningstillg\u00e5ngar redovisas finansiella placeringar, finansiella fordringar och aktieinnehav d\u00e4r  \u00e4gandet understiger 20 procent och koncernen inte innehar betydande inflytande. Som finansiella oms\u00e4ttningstillg\u00e5ngar redovisas finansiella placeringar och finansiella fordringar. Se \u00e4ven not 6. Finansiella anl\u00e4ggningstillg\u00e5ngar 2022-12-31 2021-12-31 Finansiella anl\u00e4ggningstillg\u00e5ngar v\u00e4rderade till verkligt v\u00e4rde  via resultatr\u00e4kningen Derivat 0 0 Finansiella anl\u00e4ggningstillg\u00e5ngar v\u00e4rderade till verkligt v\u00e4rde via \u00f6vrigt  totalresultat Aktier och andelar 1) 38 37 38 37 1) Aktieinnehavet har under \u00e5ret p\u00e5verkats av nedskrivning med 0 (-1) Mkr. Finansiella anl\u00e4ggningstillg\u00e5ngar 2022-12-31 2021-12-31 Finansiella anl\u00e4ggningstillg\u00e5ngar v\u00e4rderade till upplupet anskaffningsv\u00e4rde Fordringar hos joint ventures 26 21 Likvida medel med restriktioner 523 472 \u00d6vriga r\u00e4nteb\u00e4rande fordringar 620 1 207 1 169 1 700 \u00d6vrigt Nettotillg\u00e5ngar i fonderade pensionsplaner 2 400 2 138 Summa 3 607 3 875   varav r\u00e4nteb\u00e4rande finansiella anl\u00e4ggningstillg\u00e5ngar 3 569 3 838   varav icke r\u00e4nteb\u00e4rande finansiella anl\u00e4ggningstillg\u00e5ngar 38 37 Finansiella oms\u00e4ttningstillg\u00e5ngar 2022-12-31 2021-12-3 1 Finansiella oms\u00e4ttningstillg\u00e5ngar v\u00e4rderade till verkligt v\u00e4rde  via resultatr\u00e4kningen Derivat 99 63 99 63 Finansiella oms\u00e4ttningstillg\u00e5ngar v\u00e4rderade till upplupet anskaffningsv\u00e4rde Likvida medel med restriktioner 5 425 5 165 Fordringar hos joint ventures 79 26 \u00d6vriga r\u00e4nteb\u00e4rande fordringar  8 809 13 556 14 313 18 747 Summa 14 413 18 810   varav r\u00e4nteb\u00e4rande finansiella oms\u00e4ttningstillg\u00e5ngar 14 313 18 747   varav icke r\u00e4nteb\u00e4rande finansiella oms\u00e4ttningstillg\u00e5ngar 99 63 Totalt redovisat v\u00e4rde f\u00f6r finansiella tillg\u00e5ngar  18 020 22 685   varav finansiella tillg\u00e5ngar exklusive aktier och pensioner 15 582 20 510",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "Not 20B. Placeringar i joint ventures och intressef\u00f6retag F\u00f6r alla samarbetsarrangemang sker en bed\u00f6mning av dess legala form, avtal mellan del\u00e4garna och andra omst\u00e4ndig- heter. Samarbetsarrangemang redovisas enligt IFRS 11 Samarbetsarrangemang som ett joint venture om del\u00e4garna endast har r\u00e4tt till nettotillg\u00e5ngarna. Se \u00e4ven not 1. Placeringar i joint ventures och intressef\u00f6retag redovisas i enlighet med kapital andelsmetoden. Resultat fr\u00e5n joint ven- tures och intressef\u00f6retag efter skatt redovisas p\u00e5 egen rad i r\u00f6relseresultatet. Resultatet utg\u00f6rs av koncernens andel av joint ventures och intressef\u00f6retags resultat efter skatt justerat f\u00f6r eventuell nedskrivning av koncernm\u00e4ssig goodwill och internvinster. Resultat fr\u00e5n joint ventures och intressef\u00f6retag framg\u00e5r av f\u00f6ljande tabell. 2022 2021 Andel av joint ventures resultat enligt kapitalandelsmetoden  454 444 Andel av intressef\u00f6retags resultat enligt kapitalandelsmetoden  1 F\u00f6rs\u00e4ljning av joint ventures  182 4 Nedskrivning joint ventures Summa 636 449 Joint ventures Joint ventures redovisas i enlighet med IAS 28 Innehav i intressef\u00f6retag och joint ventures, se not 1. Koncernen har andelar i joint ventures till ett redovisat v\u00e4rde om 2 863 (2 145) Mkr. Inom OPS-portf\u00f6ljen finns redovisade v\u00e4rden i joint ventures om 2 328 (1 424) Mkr. Resultat fr\u00e5n joint ventures Andelar i joint ventures resultat efter skatt redovisas i r\u00f6relseresultatet eftersom andelarna innehas som ett led i r\u00f6relsen. Andel av joint ventures resultat enligt kapitalandelsmetoden kommer huvudsakligen fr\u00e5n verksamheten inom OPS-portf\u00f6ljen. OPS-portf\u00f6lj Offentlig-privat samverkan \u00e4r en form av offentlig upphandling d\u00e4r ett projektbolag, \u00e4gt av privata f\u00f6retag, f\u00e5r ett   helhetsansvar f\u00f6r att utveckla, finansiera, bygga, driva och underh\u00e5lla offentliga samh\u00e4llsnyttiga funktioner. Betalningsformen f\u00f6r investeringarna kan antingen vara baserade p\u00e5 marknadsrisk, till exempel v\u00e4gavgifter, eller   baserade p\u00e5 tillg\u00e4nglighet, se vidare IFRIC 12 not 1. Koncessionsperioderna f\u00f6r nuvarande investeringar varierar  mellan  30 och 58 \u00e5r och \u00e4garandelen i nuvarande portf\u00f6lj ligger mellan 32 och 50 procent. F\u00f6r tillf\u00e4llet har OPS-portf\u00f6ljen   i  nvesteringar i Sverige och USA . Redovisat v\u00e4rde enligt rapporten \u00f6ver finansiell st\u00e4llning samt f\u00f6r\u00e4ndringen som skett framg\u00e5r av f\u00f6ljande tabell. 2022 2021 Joint ventures Intressef\u00f6retag Summa Joint ventures Intressef\u00f6retag Summa Vid \u00e5rets b\u00f6rjan 2 145 40 2 185 1 668 21 1 689 Nyanskaffningar 703 0 704 718 12 730 Avyttringar -163 -2 -165 -18 -18 Omklassificeringar -55 -55 -43 4 -39 \u00c5rets kursdifferenser 104 1 105 5 3 8 F\u00f6r\u00e4ndring av verkligt v\u00e4rde p\u00e5 derivat 178 178 112 112 \u00c5rets f\u00f6r\u00e4ndring genom andel i joint ventures och intressef\u00f6retagsresultat efter avdrag  f\u00f6r erh\u00e5llen utdelning -49 -1 -50 -297 -297 Redovisat v\u00e4rde vid \u00e5rets slut 2 863 38 2 901 2 145 40 2 185 Specifikation \u00f6ver st\u00f6rre innehav i aktier och andelar i joint ventures Koncernm\u00e4ssigt redovisat v\u00e4rde 1) varav kassafl\u00f6dess\u00e4kring Bolag Verksamhetsgren Land Andel (%) av kapital Andel (%) av r\u00f6ster 2022-12-31 2021-12-31 2022-12-31 2021-12-31 AB Sydsten Byggverksamhet Sverige 50 50 159 159 UNIASFALT s.r.o. Byggverksamhet Slovakien 50 50 48 45 Botkyrka S\u00f6dra Porten Holding AB Byggverksamhet Sverige 50 50 99 99 Nacka 13:79 JV AB Bostadsutveckling Sverige 50 50 5 30 Sj\u00f6stadsbo AB Bostadsutveckling Sverige 50 50 11 23 J\u00e4rvastaden AB Bostadsutveckling Sverige 50 50 38 165 Kista Park AB Bostadsutveckling Sverige 50 50 17 18 Kista Valley AB Bostadsutveckling Sverige 50 50 32 34 Tappsund Exploatering AB 2) Bostadsutveckling Sverige 50 50 66 Joint ventures inom OPS-portf\u00f6ljen 2 328 1 424 -55 -232 \u00d6vriga joint ventures 3) 126 82 Summa joint ventures, koncernen 2 863 2 145 -55 -232 1)  Koncernm\u00e4ssigt redovisat v\u00e4rde motsvarar koncernens andel i det egna kapitalet inklusive upparbetat resultat, koncernm\u00e4ssiga justeringar och avdrag f\u00f6rl\u00e4mnade utdelningar. 2) Innehavet har avyttrats under 2022. 3)  Redovisat v\u00e4rde p\u00e5 joint ventures inom OPS-portf\u00f6ljen \u00e4r p\u00e5verkat av kassafl\u00f6dess\u00e4kringar. V\u00e4rdet p\u00e5 dessa kassafl\u00f6dess\u00e4kringarna uppg\u00e5r till -55 (-232) Mkr. Vid f\u00f6rs\u00e4ljning av joint ventures d\u00e4r redovisat v\u00e4rde \u00e4r p\u00e5verkat av kassafl\u00f6dess\u00e4kringar kommer resultatet av  f\u00f6rs\u00e4ljningen att p\u00e5verkas d\u00e5 effekten av kassafl\u00f6dess\u00e4kringar \u00e5terf\u00f6rs mot resultatet . Orealiserad utvecklingsvinst i OPS-portf\u00f6ljen Mdr kr 2022-12-31 2021-12-31 Nuv\u00e4rde av kassafl\u00f6de fr\u00e5n projekt 2,7 2,5 Nuv\u00e4rde av \u00e5terst\u00e5ende investeringar 0,0 -0,6 Nuv\u00e4rde av projekt 2,7 1,9 Redovisat v\u00e4rde f\u00f6re kassafl\u00f6dess\u00e4kringar -2,2 -1,4 Orealiserad utvecklingsvinst 0,5 0,5 Kassafl\u00f6dess\u00e4kring 0,1 0,2 P\u00e5verkan i orealiserat eget kapital 1) 0,6 0,7 1) Skatteeffekter ej inkluderade . Uppgift om Skanskas joint ventures St\u00f6rre delen av Skanskas joint ventures \u00e5terfinns inom OPS-portf\u00f6ljen som redovisas enligt IFRIC 12, Avtal om  ekonomiska eller samh\u00e4lleliga tj\u00e4nster. Nedan redovisas 100 procent av joint ventures resultatr\u00e4kning och rapport \u00f6ver finansiell st\u00e4llning. Uppgift om Skanskas joint ventures St\u00f6rre delen av Skanskas joint ventures \u00e5terfinns inom OPS-portf\u00f6ljen som redovisas enligt IFRIC 12, Avtal om ekonomiska eller samh\u00e4lleliga tj\u00e4nster. Nedan redovisas 100 procent av joint ventures resultatr\u00e4kning och rapport \u00f6ver finansiell st\u00e4llning. Resultatr\u00e4kning OPS-portf\u00f6lj \u00d6vriga joint ventures Totalt alla joint ventures 2022 2021 2022 2021 2022 2021 Int\u00e4kter 4 134 7 526 1 449 1 581 5 582 9 107 Avskrivningar -1 320 -30 -12 -1 350 -12 \u00d6vriga r\u00f6relsekostnader -2 684 -7 352 -1 305 -1 195 -3 989 -8 547 R\u00f6relseresultat 129 174 114 374 243 548 R\u00e4nteint\u00e4kter 1 045 1 104 3 2 1 048 1 106 R\u00e4ntekostnader -657 -767 -8 -117 -664 -884 Finansiella poster -1 124 -1 124 Resultat efter finansiella poster 1) 518 511 108 383 626 894 Skatt -34 -33 -30 -16 -64 -49 \u00c5rets resultat 484 478 78 367 562 845 \u00c5rets totalresultat 484 478 78 367 562 845 1) Beloppet inkluderar nedskrivningar p\u00e5 koncernniv\u00e5 . OPS-portf\u00f6lj \u00d6vriga joint ventures Totalt alla joint ventures Rapport \u00f6ver finansiell st\u00e4llning 2022-12-31 2021-12-31 2022-12-31 2021-12-31 2022-12-31 2021-12-31 Anl\u00e4ggningstillg\u00e5ngar 43 683 44 593 386 388 44 068 44 981 Oms\u00e4ttningstillg\u00e5ngar 1 225 1 692 1 735 8 558 2 960 10 250 Kassa och bank 4 972 2 983 449 828 5 421 3 811 Summa tillg\u00e5ngar 49 879 49 268 2 570 9 774 52 449 59 042 Eget kapital h\u00e4nf\u00f6rligt till aktie\u00e4garen 1) 5 416 3 276 1 085 3 837 6 501 7 113 Innehav utan best\u00e4mmande inflytande 302 302 L\u00e5ngfristiga finansiella skulder  42 113 42 313 253 285 42 366 42 598 Andra l\u00e5ngfristiga skulder 196 128 196 128 Kortfristiga finansiella skulder  3 679 542 4 225 542 7 904 Andra kortfristiga skulder 2 350 495 997 2 845 997 Summa eget kapital och skulder 49 879 49 268 2 570 9 774 52 449 59 042 Skanska har mottagit f\u00f6ljande utdelning 2) 146 171 357 571 504 742 Avst\u00e4mning mot andelar i joint ventures Eget kapital h\u00e4nf\u00f6rligt till andels\u00e4garna i joint ventures, 100% 5 416 3 276 1 085 3 837 6 501 7 113 Avg\u00e5r eget kapital h\u00e4nf\u00f6rlig till andra del\u00e4gare \u00e4n Skanska -3 288 -2 102 -560 -3 114 -3 848 -5 216 Skanskas andel av eget kapital i joint ventures justerat f\u00f6r \u00f6verv\u00e4rden och goodwill 2 128 1 174 525 723 2 653 1 897 + F\u00f6rluster som redovisas som avs\u00e4ttning 200 250 10 3 210 253 +/- Eliminering internvinst -5 0 -5 Redovisat v\u00e4rde p\u00e5 Skanskas andelar 2 328 1 424 535 721 2 863 2 145  varav kassafl\u00f6dess\u00e4kring -55 -232 0 0 -55 -232 1) Eget kapital inneh\u00e5ller efterst\u00e4llda l\u00e5n fr\u00e5n \u00e4garna. 2) Utdelning inneh\u00e5ller \u00e4ven betalda r\u00e4ntor p\u00e5 de efterst\u00e4llda l\u00e5nen . St\u00e4llda s\u00e4kerheter Aktier i joint ventures som st\u00e4llts som s\u00e4kerhet f\u00f6r l\u00e5n och andra f\u00f6rpliktelser uppg\u00e5r till 2 328 (1 424) Mkr . \u00d6vrigt Skanskas joint ventures \u00e4gs av Skanska och andra investerare. Finansiering sker delvis av kapital fr\u00e5n \u00e4garna, men  majoriteten av dem finansieras via banker eller kreditinstitut. S\u00e4kerheten f\u00f6r skulderna \u00e4r alla tillg\u00e5ngar i respektive joint venture. Enligt avtal med bankerna begr\u00e4nsas m\u00f6jligheten att disponera bankmedel fr\u00e5n dessa joint ventures. I del\u00e4gda joint ventures totala investerings\u00e5taganden uppg\u00e5r Skanskas andel till 2 009 (1 924) Mkr, varav Skanska har  \u00e5terst\u00e5ende \u00e5taganden om att investera 0 (595) Mkr i infrastrukturinvesteringar i form av andelar och l\u00e5n. \u00d6vrig del  f\u00f6rv\u00e4ntas finansieras fr\u00e4mst i form av bankkrediter eller obligationsl\u00e5n i respektive joint venture samt i form av andelar  och l\u00e5n fr\u00e5n andra del\u00e4gare. Eventualf\u00f6rpliktelser f\u00f6r joint ventures uppg\u00e5r till 258 (283) Mkr. Intressef\u00f6retag Intressef\u00f6retag redovisas i enlighet med IAS 28 Innehav i intressef\u00f6retag och joint ventures, se not 1. Redovisat v\u00e4rde p\u00e5 intressef\u00f6retag uppg\u00e5r till 38 (40)  Mkr. Uppgift om koncernens andel av int\u00e4kter, resultat, tillg\u00e5ngar, skulder och eget kapital i intressef\u00f6retag 2022 2021 Int\u00e4kter 0 1 Resultat 0 1 Tillg\u00e5ngar 38 40 Eget kapital 1) 38 40 Skulder Eget kapital och skulder 38 40 1)  Avst\u00e4mning mellan eget kapital och redovisat v\u00e4rde p\u00e5 andelarna enligt kapitalandelsmetoden. 2022-12-31 2021-12-31 Eget kapital i intressef\u00f6retag 38 40 Redovisat v\u00e4rde  38 40 \u00d6vrigt I intressef\u00f6retagen finns inga skulder eller eventualf\u00f6rpliktelser som koncernen kan bli betalningsansvarig f\u00f6r. Det finns ej heller n\u00e5gra \u00e5taganden om framtida investeringa r. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "Not 20B. Placeringar i joint ventures och intressef\u00f6retag F\u00f6r alla samarbetsarrangemang sker en bed\u00f6mning av dess legala form, avtal mellan del\u00e4garna och andra omst\u00e4ndig- heter. Samarbetsarrangemang redovisas enligt IFRS 11 Samarbetsarrangemang som ett joint venture om del\u00e4garna endast har r\u00e4tt till nettotillg\u00e5ngarna. Se \u00e4ven not 1. Placeringar i joint ventures och intressef\u00f6retag redovisas i enlighet med kapital andelsmetoden. Resultat fr\u00e5n joint ven- tures och intressef\u00f6retag efter skatt redovisas p\u00e5 egen rad i r\u00f6relseresultatet. Resultatet utg\u00f6rs av koncernens andel av joint ventures och intressef\u00f6retags resultat efter skatt justerat f\u00f6r eventuell nedskrivning av koncernm\u00e4ssig goodwill och internvinster. Resultat fr\u00e5n joint ventures och intressef\u00f6retag framg\u00e5r av f\u00f6ljande tabell. 2022 2021 Andel av joint ventures resultat enligt kapitalandelsmetoden  454 444 Andel av intressef\u00f6retags resultat enligt kapitalandelsmetoden  1 F\u00f6rs\u00e4ljning av joint ventures  182 4 Nedskrivning joint ventures Summa 636 449 Joint ventures Joint ventures redovisas i enlighet med IAS 28 Innehav i intressef\u00f6retag och joint ventures, se not 1. Koncernen har andelar i joint ventures till ett redovisat v\u00e4rde om 2 863 (2 145) Mkr. Inom OPS-portf\u00f6ljen finns redovisade v\u00e4rden i joint ventures om 2 328 (1 424) Mkr. Resultat fr\u00e5n joint ventures Andelar i joint ventures resultat efter skatt redovisas i r\u00f6relseresultatet eftersom andelarna innehas som ett led i r\u00f6relsen. Andel av joint ventures resultat enligt kapitalandelsmetoden kommer huvudsakligen fr\u00e5n verksamheten inom OPS-portf\u00f6ljen. OPS-portf\u00f6lj Offentlig-privat samverkan \u00e4r en form av offentlig upphandling d\u00e4r ett projektbolag, \u00e4gt av privata f\u00f6retag, f\u00e5r ett   helhetsansvar f\u00f6r att utveckla, finansiera, bygga, driva och underh\u00e5lla offentliga samh\u00e4llsnyttiga funktioner. Betalningsformen f\u00f6r investeringarna kan antingen vara baserade p\u00e5 marknadsrisk, till exempel v\u00e4gavgifter, eller   baserade p\u00e5 tillg\u00e4nglighet, se vidare IFRIC 12 not 1. Koncessionsperioderna f\u00f6r nuvarande investeringar varierar  mellan  30 och 58 \u00e5r och \u00e4garandelen i nuvarande portf\u00f6lj ligger mellan 32 och 50 procent. F\u00f6r tillf\u00e4llet har OPS-portf\u00f6ljen  i  nvesteringar i Sverige och USA Redovisat v\u00e4rde enligt rapporten \u00f6ver finansiell st\u00e4llning samt f\u00f6r\u00e4ndringen som skett framg\u00e5r av f\u00f6ljande tabell. 2022 2021 Joint ventures Intressef\u00f6retag Summa Joint ventures Intressef\u00f6retag Summa Vid \u00e5rets b\u00f6rjan 2 145 40 2 185 1 668 21 1 689 Nyanskaffningar 703 0 704 718 12 730 Avyttringar -163 -2 -165 -18 -18 Omklassificeringar -55 -55 -43 4 -39 \u00c5rets kursdifferenser 104 1 105 5 3 8 F\u00f6r\u00e4ndring av verkligt v\u00e4rde p\u00e5 derivat 178 178 112 112 \u00c5rets f\u00f6r\u00e4ndring genom andel i joint ventures och intressef\u00f6retagsresultat efter avdrag  f\u00f6r erh\u00e5llen utdelning -49 -1 -50 -297 -297 Redovisat v\u00e4rde vid \u00e5rets slut 2 863 38 2 901 2 145 40 2 185 Specifikation \u00f6ver st\u00f6rre innehav i aktier och andelar i joint ventures Koncernm\u00e4ssigt redovisat v\u00e4rde 1) varav kassafl\u00f6dess\u00e4kring Bolag Verksamhetsgren Land Andel (%) av kapital Andel (%) av r\u00f6ster 2022-12-31 2021-12-31 2022-12-31 2021-12-31 AB Sydsten Byggverksamhet Sverige 50 50 159 159 UNIASFALT s.r.o. Byggverksamhet Slovakien 50 50 48 45 Botkyrka S\u00f6dra Porten Holding AB Byggverksamhet Sverige 50 50 99 99 Nacka 13:79 JV AB Bostadsutveckling Sverige 50 50 5 30 Sj\u00f6stadsbo AB Bostadsutveckling Sverige 50 50 11 23 J\u00e4rvastaden AB Bostadsutveckling Sverige 50 50 38 165 Kista Park AB Bostadsutveckling Sverige 50 50 17 18 Kista Valley AB Bostadsutveckling Sverige 50 50 32 34 Tappsund Exploatering AB 2) Bostadsutveckling Sverige 50 50 66 Joint ventures inom OPS-portf\u00f6ljen 2 328 1 424 -55 -232 \u00d6vriga joint ventures 3) 126 82 Summa joint ventures, koncernen 2 863 2 145 -55 -232 1)  Koncernm\u00e4ssigt redovisat v\u00e4rde motsvarar koncernens andel i det egna kapitalet inklusive upparbetat resultat, koncernm\u00e4ssiga justeringar och avdrag f\u00f6rl\u00e4mnade utdelningar. 2) Innehavet har avyttrats under 2022. 3)  Redovisat v\u00e4rde p\u00e5 joint ventures inom OPS-portf\u00f6ljen \u00e4r p\u00e5verkat av kassafl\u00f6dess\u00e4kringar. V\u00e4rdet p\u00e5 dessa kassafl\u00f6dess\u00e4kringarna uppg\u00e5r till -55 (-232) Mkr. Vid f\u00f6rs\u00e4ljning av joint ventures d\u00e4r redovisat v\u00e4rde \u00e4r p\u00e5verkat av kassafl\u00f6dess\u00e4kringar kommer resultatet av  f\u00f6rs\u00e4ljningen att p\u00e5verkas d\u00e5 effekten av kassafl\u00f6dess\u00e4kringar \u00e5terf\u00f6rs mot resultatet . Not 20B. Placeringar i joint ventures och intressef\u00f6retag forts. Orealiserad utvecklingsvinst i OPS-portf\u00f6ljen Mdr kr 2022-12-31 2021-12-31 Nuv\u00e4rde av kassafl\u00f6de fr\u00e5n projekt 2,7 2,5 Nuv\u00e4rde av \u00e5terst\u00e5ende investeringar 0,0 -0,6 Nuv\u00e4rde av projekt 2,7 1,9 Redovisat v\u00e4rde f\u00f6re kassafl\u00f6dess\u00e4kringar -2,2 -1,4 Orealiserad utvecklingsvinst 0,5 0,5 Kassafl\u00f6dess\u00e4kring 0,1 0,2 P\u00e5verkan i orealiserat eget kapital 1) 0,6 0,7 1) Skatteeffekter ej inkluderade . Uppgift om Skanskas joint ventures St\u00f6rre delen av Skanskas joint ventures \u00e5terfinns inom OPS-portf\u00f6ljen som redovisas enligt IFRIC 12, Avtal om  ekonomiska eller samh\u00e4lleliga tj\u00e4nster. Nedan redovisas 100 procent av joint ventures resultatr\u00e4kning och rapport \u00f6ver finansiell st\u00e4llning. Not 20B. Placeringar i joint ventures och intressef\u00f6retag forts. Uppgift om Skanskas joint ventures St\u00f6rre delen av Skanskas joint ventures \u00e5terfinns inom OPS-portf\u00f6ljen som redovisas enligt IFRIC 12, Avtal om ekonomiska eller samh\u00e4lleliga tj\u00e4nster. Nedan redovisas 100 procent av joint ventures resultatr\u00e4kning och rapport \u00f6ver finansiell st\u00e4llning. Resultatr\u00e4kning OPS-portf\u00f6lj \u00d6vriga joint ventures Totalt alla joint ventures 2022 2021 2022 2021 2022 2021 Int\u00e4kter 4 134 7 526 1 449 1 581 5 582 9 107 Avskrivningar -1 320 -30 -12 -1 350 -12 \u00d6vriga r\u00f6relsekostnader -2 684 -7 352 -1 305 -1 195 -3 989 -8 547 R\u00f6relseresultat 129 174 114 374 243 548 R\u00e4nteint\u00e4kter 1 045 1 104 3 2 1 048 1 106 R\u00e4ntekostnader -657 -767 -8 -117 -664 -884 Finansiella poster -1 124 -1 124 Resultat efter finansiella poster 1) 518 511 108 383 626 894 Skatt -34 -33 -30 -16 -64 -49 \u00c5rets resultat 484 478 78 367 562 845 \u00c5rets totalresultat 484 478 78 367 562 845 1) Beloppet inkluderar nedskrivningar p\u00e5 koncernniv\u00e5 . OPS-portf\u00f6lj \u00d6vriga joint ventures Totalt alla joint ventures Rapport \u00f6ver finansiell st\u00e4llning 2022-12-31 2021-12-31 2022-12-31 2021-12-31 2022-12-31 2021-12-31 Anl\u00e4ggningstillg\u00e5ngar 43 683 44 593 386 388 44 068 44 981 Oms\u00e4ttningstillg\u00e5ngar 1 225 1 692 1 735 8 558 2 960 10 250 Kassa och bank 4 972 2 983 449 828 5 421 3 811 Summa tillg\u00e5ngar 49 879 49 268 2 570 9 774 52 449 59 042 Eget kapital h\u00e4nf\u00f6rligt till aktie\u00e4garen 1) 5 416 3 276 1 085 3 837 6 501 7 113 Innehav utan best\u00e4mmande inflytande 302 302 L\u00e5ngfristiga finansiella skulder  42 113 42 313 253 285 42 366 42 598 Andra l\u00e5ngfristiga skulder 196 128 196 128 Kortfristiga finansiella skulder  3 679 542 4 225 542 7 904 Andra kortfristiga skulder 2 350 495 997 2 845 997 Summa eget kapital och skulder 49 879 49 268 2 570 9 774 52 449 59 042 Skanska har mottagit f\u00f6ljande utdelning 2) 146 171 357 571 504 742 Avst\u00e4mning mot andelar i joint ventures Eget kapital h\u00e4nf\u00f6rligt till andels\u00e4garna i joint ventures, 100% 5 416 3 276 1 085 3 837 6 501 7 113 Avg\u00e5r eget kapital h\u00e4nf\u00f6rlig till andra del\u00e4gare \u00e4n Skanska -3 288 -2 102 -560 -3 114 -3 848 -5 216 Skanskas andel av eget kapital i joint ventures justerat f\u00f6r \u00f6verv\u00e4rden och goodwill 2 128 1 174 525 723 2 653 1 897 + F\u00f6rluster som redovisas som avs\u00e4ttning 200 250 10 3 210 253 +/- Eliminering internvinst -5 0 -5 Redovisat v\u00e4rde p\u00e5 Skanskas andelar 2 328 1 424 535 721 2 863 2 145  varav kassafl\u00f6dess\u00e4kring -55 -232 0 0 -55 -232 1) Eget kapital inneh\u00e5ller efterst\u00e4llda l\u00e5n fr\u00e5n \u00e4garna. 2) Utdelning inneh\u00e5ller \u00e4ven betalda r\u00e4ntor p\u00e5 de efterst\u00e4llda l\u00e5nen . \u00d6vrigt Skanskas joint ventures \u00e4gs av Skanska och andra investerare. Finansiering sker delvis av kapital fr\u00e5n \u00e4garna, men  majoriteten av dem finansieras via banker eller kreditinstitut. S\u00e4kerheten f\u00f6r skulderna \u00e4r alla tillg\u00e5ngar i respektive joint venture. Enligt avtal med bankerna begr\u00e4nsas m\u00f6jligheten att disponera bankmedel fr\u00e5n dessa joint ventures. I del\u00e4gda joint ventures totala investerings\u00e5taganden uppg\u00e5r Skanskas andel till 2 009 (1 924) Mkr, varav Skanska har  \u00e5terst\u00e5ende \u00e5taganden om att investera 0 (595) Mkr i infrastrukturinvesteringar i form av andelar och l\u00e5n. \u00d6vrig del  f\u00f6rv\u00e4ntas finansieras fr\u00e4mst i form av bankkrediter eller obligationsl\u00e5n i respektive joint venture samt i form av andelar  och l\u00e5n fr\u00e5n andra del\u00e4gare. Eventualf\u00f6rpliktelser f\u00f6r joint ventures uppg\u00e5r till 258 (283) Mkr",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "Intressef\u00f6retag Intressef\u00f6retag redovisas i enlighet med IAS 28 Innehav i intressef\u00f6retag och joint ventures, se not 1. Redovisat v\u00e4rde p\u00e5 intressef\u00f6retag uppg\u00e5r till 38 (40)  Mkr. Uppgift om koncernens andel av int\u00e4kter, resultat, tillg\u00e5ngar, skulder och eget kapital i intressef\u00f6retag 2022 2021 Int\u00e4kter 0 1 Resultat 0 1 Tillg\u00e5ngar 38 40 Eget kapital 1) 38 40 Skulder Eget kapital och skulder 38 40 1)  Avst\u00e4mning mellan eget kapital och redovisat v\u00e4rde p\u00e5 andelarna enligt kapitalandelsmetoden. 2022-12-31 2021-12-31 Eget kapital i intressef\u00f6retag 38 40 Redovisat v\u00e4rde  38 40 \u00d6vrigt I intressef\u00f6retagen finns inga skulder eller eventualf\u00f6rpliktelser som koncernen kan bli betalningsansvarig f\u00f6r. Det finns ej heller n\u00e5gra \u00e5taganden om framtida investeringa r. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "Not 20C. Gemensamma verksamheter Skanska utf\u00f6r en del projekt med en gemensam part utan att ett speciellt legalt bolag bildas f\u00f6r \u00e4ndam\u00e5let. Dessa  projekt klassificeras d\u00e5 som en gemensam verksamhet enligt IFRS 11. Gemensamma verksamheter utan att ett speciellt bolag bildas \u00e5terfinns fr\u00e4mst i USA. Skanska utf\u00f6r \u00e4ven en del projekt med en gemensam part d\u00e4r ett speciellt bolag bildas f\u00f6r \u00e4ndam\u00e5let. Dessa projekt klassificeras som en gemensam  verksamhet under f\u00f6ruts\u00e4ttning att \u00f6vriga kriterier i IFRS 11 uppfylles. Specifikation \u00f6ver st\u00f6rre intressen i gemensamma verksamheter, efter oms\u00e4ttning innevarande \u00e5r Namn p\u00e5 den gemensamma verksamheten Verksamhet Land Andel (%)  av kapital Skanska Costain Strabag Joint Venture J\u00e4rnv\u00e4g Storbritannien   34  Skanska Balfour Beatty Campusomr\u00e5de USA   50   Skanska-Traylor-PNB JV Motorv\u00e4g/Bro USA   80    Hoffman Skanska Flygplats USA   50    Skanska-SG Hotell USA   88    Skanska-Traylor-Shea, a Joint Venture Bro USA   50    Skanska Ecco III HPA JV Motorv\u00e4g/Bro USA   70    Skanska Corman McLean Joint Venture Bro USA   65    Regional Connector Constructors Kollektivtrafik USA   63    Det finns ytterligare cirka 100 mindre gemensamma verksamheter i ovan n\u00e4mnda l\u00e4nder, samt i Sverige och Tjeckien . Not 21. Finansiella tillg\u00e5ngar Som finansiella anl\u00e4ggningstillg\u00e5ngar redovisas finansiella placeringar, finansiella fordringar och aktieinnehav d\u00e4r  \u00e4gandet understiger 20 procent och koncernen inte innehar betydande inflytande. Som finansiella oms\u00e4ttningstillg\u00e5ngar redovisas finansiella placeringar och finansiella fordringar. Se \u00e4ven not 6. Finansiella anl\u00e4ggningstillg\u00e5ngar 2022-12-31 2021-12-31 Finansiella anl\u00e4ggningstillg\u00e5ngar v\u00e4rderade till verkligt v\u00e4rde  via resultatr\u00e4kningen Derivat 0 0 Finansiella anl\u00e4ggningstillg\u00e5ngar v\u00e4rderade till verkligt v\u00e4rde via \u00f6vrigt  totalresultat Aktier och andelar 1) 38 37 38 37 1) Aktieinnehavet har under \u00e5ret p\u00e5verkats av nedskrivning med 0 (-1) Mkr. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "Not 21. Finansiella tillg\u00e5ngar Som finansiella anl\u00e4ggningstillg\u00e5ngar redovisas finansiella placeringar, finansiella fordringar och aktieinnehav d\u00e4r  \u00e4gandet understiger 20 procent och koncernen inte innehar betydande inflytande. Som finansiella oms\u00e4ttningstillg\u00e5ngar redovisas finansiella placeringar och finansiella fordringar. Se \u00e4ven not 6. Finansiella anl\u00e4ggningstillg\u00e5ngar 2022-12-31 2021-12-31 Finansiella anl\u00e4ggningstillg\u00e5ngar v\u00e4rderade till verkligt v\u00e4rde  via resultatr\u00e4kningen Derivat 0 0 Finansiella anl\u00e4ggningstillg\u00e5ngar v\u00e4rderade till verkligt v\u00e4rde via \u00f6vrigt  totalresultat Aktier och andelar 1) 38 37 38 37 1) Aktieinnehavet har under \u00e5ret p\u00e5verkats av nedskrivning med 0 (-1) Mkr. Finansiella anl\u00e4ggningstillg\u00e5ngar 2022-12-31 2021-12-31 Finansiella anl\u00e4ggningstillg\u00e5ngar v\u00e4rderade till upplupet anskaffningsv\u00e4rde Fordringar hos joint ventures 26 21 Likvida medel med restriktioner 523 472 \u00d6vriga r\u00e4nteb\u00e4rande fordringar 620 1 207 1 169 1 700 \u00d6vrigt Nettotillg\u00e5ngar i fonderade pensionsplaner 2 400 2 138 Summa 3 607 3 875   varav r\u00e4nteb\u00e4rande finansiella anl\u00e4ggningstillg\u00e5ngar 3 569 3 838   varav icke r\u00e4nteb\u00e4rande finansiella anl\u00e4ggningstillg\u00e5ngar 38 37 Finansiella oms\u00e4ttningstillg\u00e5ngar 2022-12-31 2021-12-3 1 Finansiella oms\u00e4ttningstillg\u00e5ngar v\u00e4rderade till verkligt v\u00e4rde  via resultatr\u00e4kningen Derivat 99 63 99 63 Finansiella oms\u00e4ttningstillg\u00e5ngar v\u00e4rderade till upplupet anskaffningsv\u00e4rde Likvida medel med restriktioner 5 425 5 165 Fordringar hos joint ventures 79 26 \u00d6vriga r\u00e4nteb\u00e4rande fordringar  8 809 13 556 14 313 18 747 Summa 14 413 18 810   varav r\u00e4nteb\u00e4rande finansiella oms\u00e4ttningstillg\u00e5ngar 14 313 18 747   varav icke r\u00e4nteb\u00e4rande finansiella oms\u00e4ttningstillg\u00e5ngar 99 63 Totalt redovisat v\u00e4rde f\u00f6r finansiella tillg\u00e5ngar  18 020 22 685   varav finansiella tillg\u00e5ngar exklusive aktier och pensioner 15 582 20 510",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "Som finansiella anl\u00e4ggningstillg\u00e5ngar redovisas finansiella placeringar, finansiella fordringar och aktieinnehav d\u00e4r  \u00e4gandet understiger 20 procent och koncernen inte innehar betydande inflytande. Som finansiella oms\u00e4ttningstillg\u00e5ngar redovisas finansiella placeringar och finansiella fordringar. Se \u00e4ven not 6. Finansiella anl\u00e4ggningstillg\u00e5ngar 2022-12-31 2021-12-31 Finansiella anl\u00e4ggningstillg\u00e5ngar v\u00e4rderade till verkligt v\u00e4rde  via resultatr\u00e4kningen Derivat 0 0 Finansiella anl\u00e4ggningstillg\u00e5ngar v\u00e4rderade till verkligt v\u00e4rde via \u00f6vrigt  totalresultat Aktier och andelar 1) 38 37 38 37 1) Aktieinnehavet har under \u00e5ret p\u00e5verkats av nedskrivning med 0 (-1) Mkr. Finansiella anl\u00e4ggningstillg\u00e5ngar 2022-12-31 2021-12-31 Finansiella anl\u00e4ggningstillg\u00e5ngar v\u00e4rderade till upplupet anskaffningsv\u00e4rde Fordringar hos joint ventures 26 21 Likvida medel med restriktioner 523 472 \u00d6vriga r\u00e4nteb\u00e4rande fordringar 620 1 207 1 169 1 700 \u00d6vrigt Nettotillg\u00e5ngar i fonderade pensionsplaner 2 400 2 138 Summa 3 607 3 875   varav r\u00e4nteb\u00e4rande finansiella anl\u00e4ggningstillg\u00e5ngar 3 569 3 838   varav icke r\u00e4nteb\u00e4rande finansiella anl\u00e4ggningstillg\u00e5ngar 38 37 Finansiella oms\u00e4ttningstillg\u00e5ngar 2022-12-31 2021-12-3 1 Finansiella oms\u00e4ttningstillg\u00e5ngar v\u00e4rderade till verkligt v\u00e4rde  via resultatr\u00e4kningen Derivat 99 63 99 63 Finansiella oms\u00e4ttningstillg\u00e5ngar v\u00e4rderade till upplupet anskaffningsv\u00e4rde Likvida medel med restriktioner 5 425 5 165 Fordringar hos joint ventures 79 26 \u00d6vriga r\u00e4nteb\u00e4rande fordringar  8 809 13 556 14 313 18 747 Summa 14 413 18 810   varav r\u00e4nteb\u00e4rande finansiella oms\u00e4ttningstillg\u00e5ngar 14 313 18 747   varav icke r\u00e4nteb\u00e4rande finansiella oms\u00e4ttningstillg\u00e5ngar 99 63 Totalt redovisat v\u00e4rde f\u00f6r finansiella tillg\u00e5ngar  18 020 22 685   varav finansiella tillg\u00e5ngar exklusive aktier och pensioner 15 582 20 510L\u00e5ngfristiga finansiella skulder 2022-12-31 2021-12-31 Finansiella skulder v\u00e4rderade till verkligt v\u00e4rde via resultatr\u00e4kningen Derivat Finansiella skulder v\u00e4rderade till upplupet anskaffningsv\u00e4rde Skulder till kreditinstitut 2 662 2 834 \u00d6vriga skulder 52 555 Summa 2 714 3 389   varav r\u00e4nteb\u00e4rande l\u00e5ngfristiga finansiella skulder 2 714 3 389   varav icke r\u00e4nteb\u00e4rande l\u00e5ngfristiga finansiella skulder Kortfristiga finansiella skulder Finansiella skulder v\u00e4rderade till verkligt v\u00e4rde via resultatr\u00e4kningen Derivat 150 131 Finansiella skulder v\u00e4rderade till upplupet anskaffningsv\u00e4rde Byggnadskreditiv i bostadsr\u00e4ttsf\u00f6reningar 3 625 4 644 Skulder till kreditinstitut 519 \u00d6vriga skulder 560 4 Summa 4 854 4 780   varav r\u00e4nteb\u00e4rande kortfristiga finansiella skulder 4 704 4 649   varav icke r\u00e4nteb\u00e4rande kortfristiga finansiella skulder 150 131 Totalt redovisat v\u00e4rde f\u00f6r finansiella skulder 7 568 8 169 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "Not 22. Oms\u00e4ttningsfastigheter/Projektutveckling Oms\u00e4ttningsfastigheter redovisas enligt IAS 2 Varulager, se not 1. Balansposternas f\u00f6rdelning per verksamhetsgren framg\u00e5r nedan. Verksamhetsgren 2022-12-31 2021-12-31 Kommersiell fastighetsutveckling 34 322 29 691 Bostadsutveckling 24 152 20 054 Summa 58 474 49 745 Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar Oms\u00e4ttningsfastigheter v\u00e4rderas enligt IAS 2 Varulager och v\u00e4rderas d\u00e4rmed till det l\u00e4gsta av anskaffningsv\u00e4rdet och  nettof\u00f6rs\u00e4ljningsv\u00e4rdet. Justering till nettof\u00f6rs\u00e4ljningsv\u00e4rde via en nedskrivning redovisas liksom \u00e5terf\u00f6ring av gjorda  nedskrivningar i resultatr\u00e4kningen som produktions- och f\u00f6rvaltningskostnad. Nettof\u00f6rs\u00e4ljningsv\u00e4rdet p\u00e5verkas s\u00e5v\u00e4l  av fastighetens typ och bel\u00e4genhet som av marknadens avkastningskra v. Nedskrivningar \u00c5terf\u00f6ring av nedskrivningar Summa 2022 2021 2022 2021 2022 2021 Kommersiell fastighetsutveckling -66 -170  23 -43 -170 Bostadsutveckling -11 -37 -11 -37 Summa -76 -207   23 0 -53 -20 7  F\u00f6r ytterligare beskrivning av verksamhetsgrenarna, se not 4. Oms\u00e4ttningsfastigheter indelas i f\u00e4rdiga fastigheter,  fastigheter under uppf\u00f6rande och exploateringsfastigheter. Redovisade v\u00e4rden F\u00e4rdigst\u00e4llda fastigheter Fastigheter under uppf\u00f6rande Exploateringsfastigheter Oms\u00e4ttningsfastigheter 2022-12-31 2021-12-31 2022-12-31 2021-12-31 2022-12-31 2021-12-31 2022-12-31 2021-12-31 Kommersiell fastighetsutveckling 5 039 9 142 16 837 9 466 12 446 11 084 34 322 29 691 Bostadsutveckling 549 314 13 434 10 605 10 170 9 135 24 152 20 054 Summa 5 588 9 456 30 270 20 071 22 616 20 219 58 474 49 745 Kommersiell fastighetsutveckling Bostadsutveckling Summa oms\u00e4ttningsfastigheter 2022 2021 2022 2021 2022 2021 Redovisat v\u00e4rde Vid \u00e5rets b\u00f6rjan 29 691 27 906 20 054 17 041 49 745 44 948 Investeringar 11 261 7 271 11 379 11 013 22 639 18 285 Redovisat v\u00e4rde s\u00e5lda fastigheter -6 253 -5 720 -8 069 -8 482 -14 321 -14 202 Nedskrivningar -66 -170 -11 -37 -76 -207 \u00c5terf\u00f6ring av nedskrivningar 23 23 \u00c5rets avs\u00e4ttning f\u00f6r internvinst p\u00e5 entreprenadarbeten -316 -248 -152 -174 -468 -422 Omklassificeringar -2 280 -389 178 258 -2 102 -130 \u00c5rets kursdifferenser 2 262 1 040 773 434 3 035 1 474 Vid \u00e5rets slut 34 322 29 691 24 152 20 054 58 474 49 745 Redovisat v\u00e4rde f\u00f6r oms\u00e4ttningsfastigheter f\u00f6rdelas p\u00e5 fastigheter v\u00e4rderade efter anskaffningsv\u00e4rde och fastigheter v\u00e4rderade enligt nettof\u00f6rs\u00e4ljningsv\u00e4rde enligt f\u00f6ljande tabell. Anskaffningsv\u00e4rde Nettof\u00f6rs\u00e4ljningsv\u00e4rde Summa 2022-12-31 2021-12-31 2022-12-31 2021-12-31 2022-12-31 2021-12-31 Kommersiell fastighetsutveckling 34 268 28 963 54 727 34 322 29 691 Bostadsutveckling 24 066 19 933 86 121 24 152 20 054 Summa 58 334 48 896 140 848 58 474 49 74 5 Skillnad mellan verkligt v\u00e4rde och redovisat v\u00e4rde p\u00e5 oms\u00e4ttningsfastigheterna Mdr kr \u00d6verv\u00e4rde 2022-12-31 \u00d6verv\u00e4rde 2021-12-31 Kommersiell fastighetsutveckling F\u00e4rdigst\u00e4llda projekt 1,2 3,5 Exploateringsfastigheter 1,1 1,5 P\u00e5g\u00e5ende projekt 1) 7,8 6,8 10,2 11,8 Bostadsutveckling R\u00e5mark och exploateringsfastigheter 4,3 4,0 Summa 14,5 15,8 1)  Bed\u00f6mt marknadsv\u00e4rde. Intern v\u00e4rdering med v\u00e4rdetidpunkt vid respektive f\u00e4rdigst\u00e4llande . St\u00e4llda s\u00e4kerheter Oms\u00e4ttningsfastigheter som st\u00e4llts som s\u00e4kerhet f\u00f6r l\u00e5n och andra f\u00f6rpliktelser uppg\u00e5r till 0 (0) Mkr, se not 33. \u00d6vrigt Uppgift om aktiverade r\u00e4ntor redovisas i not 15. Investerings\u00e5tagande avseende r\u00e5mark och exploateringsfastigheter som \u00e4nnu ej \u00e4r i Skanskas \u00e4go, uppg\u00e5r till  6,5 (6,7) miljarder kronor . Not 23. Material- och varulager Material- och varulager redovisas enligt IAS 2 Varulager, se not 1. 2022-12-31 2021-12-31 R\u00e5varor och f\u00f6rn\u00f6denheter 484 312 Varor under tillverkning 65 74 F\u00e4rdigvaror och handelsvaror 751 704 Summa 1 300 1 090 Det finns inga v\u00e4sentliga skillnader mellan redovisat v\u00e4rde f\u00f6r varulagret och dess verkliga v\u00e4rde. Ingen del av varulagret har justerats till f\u00f6ljd av att nettof\u00f6rs\u00e4ljningsv\u00e4rdet har \u00f6kat. Inga varor har st\u00e4llts som s\u00e4kerhet f\u00f6r l\u00e5n och andra f\u00f6rpliktelser. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "Not 24. \u00d6vriga r\u00f6relsefordringar Som \u00f6vriga r\u00f6relsefordringar redovisas icke r\u00e4nteb\u00e4rande fordringar i r\u00f6relsen. R\u00f6relsefordringarna ing\u00e5r i koncernens verksamhetscykel och redovisas som oms\u00e4ttningstillg\u00e5ngar. 2022-12-31 2021-12-31 Kundfordringar p\u00e5 joint ventures  1 3 Kundfordringar, \u00f6vriga 15 171 14 860 Andra r\u00f6relsefordringar 7 910 6 456 F\u00f6rutbetalda kostnader och upplupna int\u00e4kter 4 645 3 893 Summa 27 726 25 212   Varav finansiella instrument redovisat i not 6.  Kundfordringar 15 172 14 863     \u00d6vriga r\u00f6relsefordringar inklusive upplupna r\u00e4nteint\u00e4kter 452 206 15 624 15 069      Varav icke finansiella instrument 12 102 10 143 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "Not 25. Kassa och bank Kassa och bank best\u00e5r av kassa och disponibla medel p\u00e5 bank och motsvarande kreditinstitut samt kortfristiga placeringar. Kassa och bank uppg\u00e5r till 10 014 (10 947) Mkr, varav kortfristiga placeringar uppg\u00e5r till 2 807 (575) Mkr per balansdagen.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "2022 2021 Ing\u00e5ende balans 45 465 38 385   varav innehav utan best\u00e4mmande inflytande 114 97 \u00c5rets totalresultat \u00c5rets resultat h\u00e4nf\u00f6rligt till  Aktie\u00e4garna 8 256 6 864  Innehav utan best\u00e4mmande inflytande 28 23 \u00d6vrigt totalresultat Poster som inte kommer att omklassificeras till periodens resultat Omv\u00e4rderingar av f\u00f6rm\u00e5nsbest\u00e4mda pensionsplaner 1) 3 818 2 585 Skatt h\u00e4nf\u00f6rlig till poster som inte kommer att omklassificeras till periodens resultat -792 -575 Summa 3 026 2 010 Poster som har eller kommer att omklassificeras till periodens resultat Omr\u00e4kningsdifferenser h\u00e4nf\u00f6rliga till aktie\u00e4garna 2) 2 290 1 808 Omr\u00e4kningsdifferenser h\u00e4nf\u00f6rliga till innehav utan best\u00e4mmande inflytande 14 7 S\u00e4kring av valutarisk i utlandsverksamheter 2) 81 40 P\u00e5verkan av kassafl\u00f6dess\u00e4kringar 3) 286 115 Skatt h\u00e4nf\u00f6rligt till poster som har eller kommer att omklassificeras till  periodens resultat -19 -3 Summa 2 653 1 966 1)  Omv\u00e4rderingar av f\u00f6rm\u00e5nsbest\u00e4mda pensionsplaner, 3 818 (2 585) Mkr, tillsammans med skatt -792 (-575) Mkr, totalt 3 026 (2 010) Mkr utg\u00f6r koncernens totala p\u00e5verkan p\u00e5 \u00f6vrigt totalresultat av omv\u00e4rderingar pensioner redovisade enligt IAS 19 och redovisas  i balanserade vinstmedel. 2)  Omr\u00e4kningsdifferenser h\u00e4nf\u00f6rliga till aktie\u00e4garna, 2 290 (1 808) Mkr samt s\u00e4kring av valutarisk i utlandsverksamheter, 81 (40) Mkr, totalt 2 371 (1 848) Mkr, utg\u00f6r koncernens f\u00f6r\u00e4ndring av omr\u00e4kningsreserv. 3)  P\u00e5verkan av kassafl\u00f6dess\u00e4kringar 286 (115) Mkr, tillsammans med skatt -19 (-3) Mkr, totalt 267 (112) Mkr utg\u00f6r koncernens f\u00f6r\u00e4ndring av reserv f\u00f6r kassafl\u00f6dess\u00e4kring. 2022 2021 \u00c5rets \u00f6vrigt totalresultat efter skatt 5 679 3 977 \u00c5rets totalresultat 13 963 10 863  varav h\u00e4nf\u00f6rligt till aktie\u00e4garna 13 920 10 834   varav h\u00e4nf\u00f6rligt till innehav utan best\u00e4mmande inflytande 43 30 \u00d6vriga f\u00f6r\u00e4ndringar i eget kapital som ej ing\u00e5r i \u00e5rets totalresultat Utdelning till aktie\u00e4garna -4 124 -3 917 Utdelning till innehav utan best\u00e4mmande inflytande -13 -13 P\u00e5verkan av aktierelaterade ers\u00e4ttningar  471 388 \u00c5terk\u00f6p aktier -507 -242 Summa -4 174 -3 784 Utg\u00e5ende eget kapital 55 255 45 465   varav innehav utan best\u00e4mmande inflytande 144 114 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "Eget kapital h\u00e4nf\u00f6rligt till aktie\u00e4garna f\u00f6rdelas p\u00e5: 2022-12-31 2021-12-31 Aktiekapital 1 260 1 260 Tillskjutet kapital 4 186 3 715 Reserver 5 504 2 866 Balanserat resultat 44 161 37 510 Summa 55 111 45 351 Tillskjutet kapital Inbetalt kapital ut\u00f6ver kvotv\u00e4rde vid historiska nyemissioner redovisas som tillskjutet kapital. F\u00f6r\u00e4ndringen under 2022 och 2021 h\u00e4nf\u00f6r sig till aktierelaterade ers\u00e4ttningar och uppg\u00e5r till 471 (388) Mkr. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "Reserver 2022-12-31 2021-12-31 Omr\u00e4kningsreserv 5 631 3 259 Reserv f\u00f6r kassafl\u00f6dess\u00e4kring -127 -394 Summa 5 504 2 866 Avst\u00e4mning reserver 2022 2021 Omr\u00e4kningsreserv Ing\u00e5ende omr\u00e4kningsreserv 3 259 1 412 \u00c5rets omr\u00e4kningsdifferenser 2 290 1 808 S\u00e4kring av valutarisk i utlandsverksamhet 81 40 Utg\u00e5ende omr\u00e4kningsreserv 5 631 3 259 Reserv f\u00f6r kassafl\u00f6dess\u00e4kring Ing\u00e5ende s\u00e4kringsreserv -394 -506 Kassafl\u00f6dess\u00e4kringar redovisade i \u00f6vrigt totalresultat \u00c5rets s\u00e4kringar 266 -37 Uppl\u00f6st mot resultatr\u00e4kningen 20 152 Skatt h\u00e4nf\u00f6rlig till \u00e5rets s\u00e4kringar -19 -3 Utg\u00e5ende s\u00e4kringsreserv -127 -394 Summa reserver 5 504 2 866 Omr\u00e4kningsreserv Omr\u00e4kningsreserven best\u00e5r av ackumulerade omr\u00e4kningsdifferenser vid omr\u00e4kning av finansiella rapporter f\u00f6r utl\u00e4nd- ska verksamheter. I omr\u00e4kningsreserven ing\u00e5r \u00e4ven kursdifferenser som uppst\u00e5tt vid s\u00e4kring av nettoinvesteringar i utl\u00e4ndska verksamheter: Omr\u00e4kningsreserven \u201dnollst\u00e4lldes\u201d vid \u00f6verg\u00e5ngen till IFRS redovisningen 1 januari 2004. \u00c5rets omr\u00e4kningsdifferenser uppg\u00e5r till 2 290 (1 808) Mkr och best\u00e5r av positiva omr\u00e4kningsdifferenser i fr\u00e4mst USD. Omr\u00e4kningsreserven har under \u00e5ret p\u00e5verkats av kursdifferenser med 81 (40) Mkr genom valutas\u00e4krings\u00e5tg\u00e4rder. Totalt uppg\u00e5r ackumulerad omr\u00e4kningsreserv till 5 631 (3 259) Mkr. Reserv f\u00f6r kassafl\u00f6dess\u00e4kring S\u00e4kringsredovisning till\u00e4mpas huvudsakligen f\u00f6r OPS-portf\u00f6ljen. I reserven f\u00f6r kassafl\u00f6dess\u00e4kring redovisas orealise- rade vinster och f\u00f6rluster p\u00e5 s\u00e4kringsinstrumenten. F\u00f6r\u00e4ndringen under \u00e5ret uppg\u00e5r till 267 (112) Mkr vilket f\u00f6rklaras av  \u00e4ndrade valutakurser d\u00e4r terminskontrakt tecknats f\u00f6r framtida transaktioner i utl\u00e4ndsk valuta och s\u00e4kringsredovisning till\u00e4mpas, att r\u00e4nteswappar har f\u00f6rfallit och realiserats samt \u00e4ndrade marknadsr\u00e4ntor. Utg\u00e5ende reserv uppg\u00e5r till -127 (-394) Mkr ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "Reserver 2022-12-31 2021-12-31 Omr\u00e4kningsreserv 5 631 3 259 Reserv f\u00f6r kassafl\u00f6dess\u00e4kring -127 -394 Summa 5 504 2 866 Avst\u00e4mning reserver 2022 2021 Omr\u00e4kningsreserv Ing\u00e5ende omr\u00e4kningsreserv 3 259 1 412 \u00c5rets omr\u00e4kningsdifferenser 2 290 1 808 S\u00e4kring av valutarisk i utlandsverksamhet 81 40 Utg\u00e5ende omr\u00e4kningsreserv 5 631 3 259 Reserv f\u00f6r kassafl\u00f6dess\u00e4kring Ing\u00e5ende s\u00e4kringsreserv -394 -506 Kassafl\u00f6dess\u00e4kringar redovisade i \u00f6vrigt totalresultat \u00c5rets s\u00e4kringar 266 -37 Uppl\u00f6st mot resultatr\u00e4kningen 20 152 Skatt h\u00e4nf\u00f6rlig till \u00e5rets s\u00e4kringar -19 -3 Utg\u00e5ende s\u00e4kringsreserv -127 -394 Summa reserver 5 504 2 866 Omr\u00e4kningsreserv Omr\u00e4kningsreserven best\u00e5r av ackumulerade omr\u00e4kningsdifferenser vid omr\u00e4kning av finansiella rapporter f\u00f6r utl\u00e4nd- ska verksamheter. I omr\u00e4kningsreserven ing\u00e5r \u00e4ven kursdifferenser som uppst\u00e5tt vid s\u00e4kring av nettoinvesteringar i utl\u00e4ndska verksamheter: Omr\u00e4kningsreserven \u201dnollst\u00e4lldes\u201d vid \u00f6verg\u00e5ngen till IFRS redovisningen 1 januari 2004. \u00c5rets omr\u00e4kningsdifferenser uppg\u00e5r till 2 290 (1 808) Mkr och best\u00e5r av positiva omr\u00e4kningsdifferenser i fr\u00e4mst USD. Omr\u00e4kningsreserven har under \u00e5ret p\u00e5verkats av kursdifferenser med 81 (40) Mkr genom valutas\u00e4krings\u00e5tg\u00e4rder. Totalt uppg\u00e5r ackumulerad omr\u00e4kningsreserv till 5 631 (3 259) Mkr. Reserv f\u00f6r kassafl\u00f6dess\u00e4kring S\u00e4kringsredovisning till\u00e4mpas huvudsakligen f\u00f6r OPS-portf\u00f6ljen. I reserven f\u00f6r kassafl\u00f6dess\u00e4kring redovisas orealise- rade vinster och f\u00f6rluster p\u00e5 s\u00e4kringsinstrumenten. F\u00f6r\u00e4ndringen under \u00e5ret uppg\u00e5r till 267 (112) Mkr vilket f\u00f6rklaras av  \u00e4ndrade valutakurser d\u00e4r terminskontrakt tecknats f\u00f6r framtida transaktioner i utl\u00e4ndsk valuta och s\u00e4kringsredovisning till\u00e4mpas, att r\u00e4nteswappar har f\u00f6rfallit och realiserats samt \u00e4ndrade marknadsr\u00e4ntor. Utg\u00e5ende reserv uppg\u00e5r till -127 (-394) Mkr . Aktier Uppgift om antal aktier samt resultat respektive eget kapital per aktie framg\u00e5r av tabell nedan. 2022 2021 Antal aktier vid \u00e5rets slut 419 903 072 419 903 072  varav A-aktier  19 654 316 19 661 632  varav B-aktier 400 248 756 400 241 440 Genomsnittskurs, \u00e5terk\u00f6pta aktier, kronor 144,79 141,85  varav under \u00e5ret \u00e5terk\u00f6pta 2 924 000 1 048 500 Antal B-aktier i eget f\u00f6rvar vid \u00e5rets slut 8 771 931 7 655 488 Antal utest\u00e5ende aktier vid \u00e5rets slut 411 131 141 412 247 584 Genomsnittligt antal utest\u00e5ende aktier 412 037 581 412 387 142 Genomsnittligt antal utest\u00e5ende aktier efter utsp\u00e4dning 414 922 620 415 491 861 Genomsnittlig utsp\u00e4dning, procent 0,70 0,75 Resultat per aktie, kronor 20,04 16,64 Resultat per aktie efter utsp\u00e4dning, kronor 19,90 16,52 Eget kapital per aktie, kronor  134,05 110,01 F\u00f6r\u00e4ndring av antal aktier 2022 2021 Antal vid \u00e5rets ing\u00e5ng 412 247 584 412 286 398 Antal \u00e5terk\u00f6pta B-aktier -2 924 000 -1 048 500 Antal aktier tilldelade anst\u00e4llda 1 807 557 1 009 686 Antal vid \u00e5rets utg\u00e5ng 411 131 141 412 247 584 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "Utdelning Efter balansdagen har styrelsen f\u00f6reslagit en utdelning f\u00f6r 2022 om 7 ,50 (7 , 00+3,00) kronor per aktie. F\u00f6rslaget mot- svarar en utdelning om totalt 3  083 (4 124) Mkr. F\u00f6r moderbolagets innehav av egna B-aktier utg\u00e5r ingen utdelning. Som avst\u00e4mningsdag f\u00f6r erh\u00e5llande av utdelning har styrelsen f\u00f6reslagit fredagen den 31 mars 2023. Det totala utdelnings- beloppet kan komma att f\u00f6r\u00e4ndras fram till avst\u00e4mningsdagen, beroende p\u00e5 \u00e5terk\u00f6p av egna B-aktier och \u00f6verf\u00f6ring av B-aktier till deltagare i l\u00e5ngsiktiga aktiesparprogram. Beslut om utdelning till aktie\u00e4garna f\u00f6r 2022 fattas av \u00e5rsst\u00e4m- man den 29 mars 2023",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "7.5",
   "decimals": 2,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:SEK/xbrli:shares"
   }
  },
  "fact-454": {
   "value": "7.0",
   "decimals": 2,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:SEK/xbrli:shares"
   }
  },
  "fact-455": {
   "value": "3083000000.0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:SEK"
   }
  },
  "fact-456": {
   "value": "Aktier Uppgift om antal aktier samt resultat respektive eget kapital per aktie framg\u00e5r av tabell nedan. 2022 2021 Antal aktier vid \u00e5rets slut 419 903 072 419 903 072  varav A-aktier  19 654 316 19 661 632  varav B-aktier 400 248 756 400 241 440 Genomsnittskurs, \u00e5terk\u00f6pta aktier, kronor 144,79 141,85  varav under \u00e5ret \u00e5terk\u00f6pta 2 924 000 1 048 500 Antal B-aktier i eget f\u00f6rvar vid \u00e5rets slut 8 771 931 7 655 488 Antal utest\u00e5ende aktier vid \u00e5rets slut 411 131 141 412 247 584 Genomsnittligt antal utest\u00e5ende aktier 412 037 581 412 387 142 Genomsnittligt antal utest\u00e5ende aktier efter utsp\u00e4dning 414 922 620 415 491 861 Genomsnittlig utsp\u00e4dning, procent 0,70 0,75 Resultat per aktie, kronor 20,04 16,64 Resultat per aktie efter utsp\u00e4dning, kronor 19,90 16,52 Eget kapital per aktie, kronor  134,05 110,01 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "Aktier Uppgift om antal aktier samt resultat respektive eget kapital per aktie framg\u00e5r av tabell nedan. 2022 2021 Antal aktier vid \u00e5rets slut 419 903 072 419 903 072  varav A-aktier  19 654 316 19 661 632  varav B-aktier 400 248 756 400 241 440 Genomsnittskurs, \u00e5terk\u00f6pta aktier, kronor 144,79 141,85  varav under \u00e5ret \u00e5terk\u00f6pta 2 924 000 1 048 500 Antal B-aktier i eget f\u00f6rvar vid \u00e5rets slut 8 771 931 7 655 488 Antal utest\u00e5ende aktier vid \u00e5rets slut 411 131 141 412 247 584 Genomsnittligt antal utest\u00e5ende aktier 412 037 581 412 387 142 Genomsnittligt antal utest\u00e5ende aktier efter utsp\u00e4dning 414 922 620 415 491 861 Genomsnittlig utsp\u00e4dning, procent 0,70 0,75 Resultat per aktie, kronor 20,04 16,64 Resultat per aktie efter utsp\u00e4dning, kronor 19,90 16,52 Eget kapital per aktie, kronor  134,05 110,01 Utsp\u00e4dningseffekt F\u00f6r det aktiesparprogram som inf\u00f6rdes 2017 och 2020 ber\u00e4knas antalet potentiella stamaktier under m\u00e4tperioden utifr\u00e5n bed\u00f6mt antal aktier som kommer att utges som en f\u00f6ljd av uppfyllelse av uppst\u00e4llda m\u00e5l. Efter m\u00e4tperiodens slut fastst\u00e4lls det antal aktier som kan komma att utges f\u00f6rutsatt att villkoren om fortsatt anst\u00e4llning uppfylls. S\u00e5lunda framr\u00e4knade antal potentiella stamaktier reduceras d\u00e4refter f\u00f6r funktionen mellan det vederlag som Skanska f\u00f6rv\u00e4ntas erh\u00e5lla och genomsnittlig b\u00f6rskurs under perioden. Kostnaden exklusive sociala avgifter f\u00f6r b\u00e5da aktiesparprogrammen bed\u00f6ms uppg\u00e5 till 2 291 Mkr f\u00f6rdelad p\u00e5 de tre intj\u00e4nande\u00e5ren, motsvarande 7 722 608 aktier. Maximal utsp\u00e4dning vid intj\u00e4nandeperiodernas utg\u00e5ng ber\u00e4knas till  1,84 procent. \u00c5rets kostnad f\u00f6r b\u00e5da programmen uppg\u00e5r till 471 Mkr exklusive sociala avgifter. Intj\u00e4nade, ej \u00e4nnu utdelade aktier\u00e4tter till och med 2022 uppg\u00e5r till 2 885 039  aktier. Utsp\u00e4dningseffekten till och med 2022 uppg\u00e5r till 0,70 procent. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "Kapitalhantering Kapitalbehovet varierar mellan de olika verksamhetsgrenarna. Skanskas byggprojekt finansieras huvudsakligen av kun- derna. Det leder till att bolaget inom Byggverksamheten kan arbeta med ett fritt r\u00f6relsekapital (negativt). Det fria r\u00f6relse- kapitalet inom Byggverksamheten tillsammans med vinster fr\u00e5n koncernens verksamheter, liksom m\u00f6jligheten att \u00f6ka bel\u00e5ningen genom kreditfinansiering, g\u00f6r det m\u00f6jligt att finansiera investeringar i egen projektutveckling. Sett till Byggverksamhetens stora volym med differentierade risker i olika typer av uppdrag och best\u00e4llares krav p\u00e5 s\u00e4kerheter, exempelvis utf\u00f6randegarantier vid offentligt upphandlade projekt p\u00e5 den amerikanska marknaden, f\u00f6religger ett betydande krav p\u00e5 eget kapital. H\u00e4nsyn m\u00e5ste ocks\u00e5 tas till finansiering av goodwill liksom kommande investeringar inom Projektutveckling. Ett antal finansiella m\u00e5l har fastst\u00e4llts, som bed\u00f6ms vara de som b\u00e4st reflekterar l\u00f6nsamheten i verksamheten och som b\u00e4st visar det finansiella utrymmet f\u00f6r investeringar och tillv\u00e4xt. Avkastning p\u00e5 eget kapital respektive sysselsatt kapital \u00e4r ett m\u00e5tt p\u00e5 hur v\u00e4l aktie\u00e4garnas och l\u00e5ngivarnas kapital anv\u00e4nds. M\u00e5let f\u00f6r 2022 \u00e4r avkastning p\u00e5 koncernens eget kapital om minst 18 procent, r\u00f6relsemarginal inom Byggverksamheten om minst 3,5 procent och avkastning p\u00e5 sysselsatt kapital f\u00f6r F\u00f6rvaltningsfastigheter om minst 6 procent respektive sammantaget f\u00f6r verksamhetsgrenarna inom Projektutveck ling om minst 10 procent. D\u00e4rut\u00f6ver f\u00e5r gr\u00e4nsen f\u00f6r finansiell skulds\u00e4ttning, justerad nettoskuld, inte understiga -10 miljarder kronor. Skanska har en utdelningspolicy att dela ut 40\u201370 procent av \u00e5rets resultat efter skatt till del\u00e4garna, f\u00f6rutsatt att bolagets finansiella situation i sin helhet \u00e4r stabil. Det \u00e4r styrelsens bed\u00f6mning att koncernens eget kapital uppg\u00e5r till ett rimligt belopp med h\u00e4nsyn till de behov som Skanskas finansiella st\u00e4llning och marknadsomst\u00e4ndigheter erfordrar. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "Not 27. Finansiella skulder Finansiella skulder f\u00f6rdelas p\u00e5 l\u00e5ngfristiga och kortfristiga skulder. I normalfallet g\u00e4ller en f\u00f6rfallotidpunkt inom ett \u00e5r om skulden skall behandlas som kortfristig. Detta g\u00e4ller inte f\u00f6r diskonterade r\u00f6relseskulder, vilka tillh\u00f6r verksamhetscykeln och d\u00e4rf\u00f6r redovisas som kortfristiga skulder oavsett f\u00f6rfallotidpunkt. Betr\u00e4ffande finansiella risker och finanspolicy se not 6. L\u00e5ngfristiga finansiella skulder 2022-12-31 2021-12-31 Finansiella skulder v\u00e4rderade till verkligt v\u00e4rde via resultatr\u00e4kningen Derivat Finansiella skulder v\u00e4rderade till upplupet anskaffningsv\u00e4rde Skulder till kreditinstitut 2 662 2 834 \u00d6vriga skulder 52 555 Summa 2 714 3 389   varav r\u00e4nteb\u00e4rande l\u00e5ngfristiga finansiella skulder 2 714 3 389   varav icke r\u00e4nteb\u00e4rande l\u00e5ngfristiga finansiella skulder Kortfristiga finansiella skulder Finansiella skulder v\u00e4rderade till verkligt v\u00e4rde via resultatr\u00e4kningen Derivat 150 131 Finansiella skulder v\u00e4rderade till upplupet anskaffningsv\u00e4rde Byggnadskreditiv i bostadsr\u00e4ttsf\u00f6reningar 3 625 4 644 Skulder till kreditinstitut 519 \u00d6vriga skulder 560 4 Summa 4 854 4 780   varav r\u00e4nteb\u00e4rande kortfristiga finansiella skulder 4 704 4 649   varav icke r\u00e4nteb\u00e4rande kortfristiga finansiella skulder 150 131 Totalt redovisat v\u00e4rde f\u00f6r finansiella skulder 7 568 8 169 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "Not 28. Pensioner Avs\u00e4ttningar f\u00f6r pensioner redovisas i enlighet med IAS 19,  Ers\u00e4ttningar till anst\u00e4llda. Se not 1. Pensionsskuld enligt rapport \u00f6ver finansiell st\u00e4llning R\u00e4nteb\u00e4rande pensionsskulder uppg\u00e5r enligt rapporten  \u00f6ver finansiell st\u00e4llning till 2 891 (5 936) Mkr och r\u00e4nte- b\u00e4rande pensionsfordringar uppg\u00e5r till 2 400 (2 138) Mkr.  R\u00e4nteb\u00e4rande pensionsskulder och r\u00e4nteb\u00e4rande   pensionsfordringar uppg\u00e5r netto till 491 (3 798) Mkr. Skanska har f\u00f6rm\u00e5nsbest\u00e4mda planer f\u00f6r pensioner i  Sverige, Norge och Storbritannien. Pensionen i dessa  planer baseras huvudsakligen p\u00e5 slutl\u00f6nen eller genom- snittligt intj\u00e4nande under anst\u00e4llningsperioden. Planerna  omfattar ett stort antal anst\u00e4llda men det f\u00f6rekommer  \u00e4ven avgiftsbest\u00e4mda planer i dessa l\u00e4nder. Koncernf\u00f6re- tag i andra l\u00e4nder har pensionsplaner som redovisas som avgiftsbest\u00e4mda planer. F\u00f6rm\u00e5nsbest\u00e4mda planer Pensionsplanerna omfattar huvudsakligen  \u00e5lderspension.  Respektive arbetsgivare har vanligen ett \u00e5tagande att  betala livsvarig pension. Intj\u00e4nandet bygger p\u00e5 antalet  anst\u00e4llnings\u00e5r. Den anst\u00e4llde m\u00e5ste vara ansluten till   planen ett visst antal \u00e5r f\u00f6r att uppn\u00e5 full r\u00e4tt till \u00e5lders- pension. F\u00f6r varje \u00e5r tj\u00e4nar den anst\u00e4llde in \u00f6kad r\u00e4tt  till pension vilket redovisas som pension intj\u00e4nad under  perioden samt \u00f6kning av pensions\u00e5tagande. Pensionsplanerna \u00e4r fonderade genom att pensionsf\u00f6r- pliktelserna tryggas av tillg\u00e5ngar i pensionsstiftelser och  avs\u00e4ttningar i r\u00e4kenskaperna. F\u00f6rvaltningstillg\u00e5ngarna i Sverige understiger pensions- f\u00f6rpliktelserna varf\u00f6r mellanskillnaden redovisas som en skuld i rapport \u00f6ver finansiell st\u00e4llning. F\u00f6rvaltnings- tillg\u00e5ngarna i Norge och Storbritannien \u00f6verstiger  pensionsf\u00f6rpliktelserna varf\u00f6r mellanskillnaden redovisas  som en fordran. Den takregel som i vissa fall begr\u00e4nsar  tillg\u00e5ngarnas v\u00e4rde i rapport \u00f6ver finansiell st\u00e4llning \u00e4r  inte aktuell enligt befintliga stadgar i stiftelserna, f\u00f6rutom  f\u00f6r en av planerna i Norge och en av de mindre planerna  i Storbritannien. F\u00f6rvaltningstillg\u00e5ngarnas redovisade  v\u00e4rde har reducerats med 30 (61) Mkr genom begr\u00e4nsning  enligt takregeln. Pensionsf\u00f6rpliktelserna per balansdagen uppg\u00e5r till  21 693 (29 832) Mkr. Pensionsf\u00f6rpliktelserna har under  \u00e5ret p\u00e5verkats av omv\u00e4rderingar. H\u00f6jd diskonterings  r\u00e4nta f\u00f6r samtliga tre l\u00e4nder har minskat pensionsf\u00f6r- pliktelserna v\u00e4sentligt vilket i viss m\u00e5n motverkas av  erfarenhetsbaserade f\u00f6rluster. Omv\u00e4rderingarna ing\u00e5r  i \u00f6vrigt totalresultat och uppg\u00e5r netto till 8 828 (-83)  Mkr. Pensionsf\u00f6rpliktelserna har \u00e4ven p\u00e5verkats av att kostnaderna f\u00f6r intj\u00e4nade pensioner och r\u00e4ntekostnader  \u00f6verstiger utbetalda pensioner. H\u00f6gre valutakurs f\u00f6r NOK  och GBP har \u00f6kat pensionsf\u00f6rpliktelserna.  F\u00f6rvaltningstillg\u00e5ngarna uppg\u00e5r till 21 202 (26 034) Mkr.  F\u00f6rvaltningstillg\u00e5ngarna har under \u00e5ret p\u00e5verkats av omv\u00e4rderingar d\u00e5 verklig avkastning p\u00e5 tillg\u00e5ngarna  understiger ber\u00e4knad avkastning. Omv\u00e4rderingarna  ing\u00e5r i \u00f6vrigt totalresultat och uppg\u00e5r till -5 727 (2 357)  Mkr. H\u00f6gre valutakurs f\u00f6r NOK och GBP har \u00f6kat  f\u00f6rvaltningstillg\u00e5ngarna. I resultatr\u00e4kningen redovisad int\u00e4kt p\u00e5 f\u00f6rvaltnings- tillg\u00e5ngarna uppgick till 445 (330) Mkr medan verklig  avkastning uppgick till -5 282 (2 687) Mkr. Den l\u00e4gre  avkastningen \u00e4r h\u00e4nf\u00f6rlig till pensionsplanerna i samtliga  tre l\u00e4nder. F\u00f6rvaltningstillg\u00e5ngarna best\u00e5r huvudsakligen av aktier,  r\u00e4nteb\u00e4rande v\u00e4rde papper, andelar i fonder samt  investeringar i fastigheter och OPS-projekt. Inga tillg\u00e5ngar  anv\u00e4nds i r\u00f6relsen. Antalet direkt\u00e4gda aktier i Skanska AB  uppg\u00e5r till 0 (0) st B-aktier. Det finns ocks\u00e5 en obetydlig  andel indirekt \u00e4gda aktier i Skanska AB via investeringar i  olika slags fonder. De risker som f\u00f6ljer av bolagets f\u00f6rm\u00e5nsbest\u00e4mda  pensionsplaner \u00e4r av flera slag. Pensions\u00e5tagandena p\u00e5verkas huvudsakligen av aktuell diskonteringsr\u00e4nta,  l\u00f6ne\u00f6kningar, inflation samt livsl\u00e4ngd. Risken i f\u00f6rvalt- ningstillg\u00e5ngarna utg\u00f6rs huvudsakligen av marknadsrisk.  Sammantaget kan effekten av dessa risker inneb\u00e4ra  volatilitet i bolagets egna kapital samt medf\u00f6ra \u00f6kade  framtida kostnader f\u00f6r pensioner och h\u00f6gre pensions- utbetalningar \u00e4n ber\u00e4knat. Skanska f\u00f6ljer l\u00f6pande  utvecklingen av pensions\u00e5tagandena och uppdaterar  de v\u00e4sentligaste antagandena varje kvartal och \u00f6vriga antagandena minst en g\u00e5ng per \u00e5r. Ber\u00e4kning av pensions\u00e5tagandena utf\u00f6res av oberoende  aktuarier. Bolaget har uppr\u00e4ttat styrdokument f\u00f6r hantering  av f\u00f6rvaltningstillg\u00e5ngarna i form av placeringsriktlinjer  d\u00e4r till\u00e5tna investeringar och allokeringsramar f\u00f6r dessa  regleras. H\u00e4rut\u00f6ver anv\u00e4nder bolaget externa investerings- r\u00e5dgivare som l\u00f6pande f\u00f6ljer f\u00f6rvaltningstillg\u00e5ngarnas  utveckling. Den l\u00e5nga durationen i pensions\u00e5tagandena  matchas delvis genom l\u00e5ngfristiga investeringar i OPS-  projekt och fastighetsinvesteringar samt placeringar i  l\u00e5ngfristiga r\u00e4nteb\u00e4rande v\u00e4rdepapper. Den st\u00f6rsta f\u00f6rm\u00e5nsbest\u00e4mda planen f\u00f6r Skanska i  Sverige \u00e4r ITP 2-planen d\u00e4r pensionen baseras p\u00e5 slutl\u00f6n  vid pensionstillf\u00e4llet. ITP 2 omfattar tj\u00e4nstem\u00e4n f\u00f6dda  1978 eller tidigare. Pensions\u00e5tagandena s\u00e4kras genom tillg\u00e5ngar i pensionsstiftelse samt genom kreditf\u00f6rs\u00e4kring hos PRI Pensionsgaranti. Pensions\u00e5tagandet \u00e4r livsl\u00e5ngt  och k\u00e4nsligt f\u00f6r \u00e4ndringar av diskonteringsr\u00e4ntan,  l\u00f6ne\u00f6kningar, inflationen samt livsl\u00e4ngden. En mindre del av ITP 2 planen tryggas genom f\u00f6rs\u00e4kring i  Alecta. Denna f\u00f6rs\u00e4kring omfattar flera arbetsgivare och  det f\u00f6religger inte tillr\u00e4cklig information f\u00f6r att redovisa  dessa f\u00f6rpliktelser som en f\u00f6rm\u00e5nsbest\u00e4md plan. Pension  som tryggas genom f\u00f6rs\u00e4kring i Alecta redovisas d\u00e4rf\u00f6r  som en avgiftsbest\u00e4md plan. Betalda avgifter under 2022  uppg\u00e5r till 22 (26) Mkr. Vid utg\u00e5ngen av 2022 uppgick  den kollektiva konsolideringsniv\u00e5n f\u00f6r f\u00f6rm\u00e5nsbest\u00e4md  f\u00f6rs\u00e4kring i Alecta till prelimin\u00e4rt 172 (172) procent. Den  kollektiva konsolideringsniv\u00e5n utg\u00f6rs av tillg\u00e5ngar i  procent av f\u00f6rs\u00e4kringstekniska \u00e5taganden. Inom Skanska Norge \u00e4r den st\u00f6rsta f\u00f6rm\u00e5nsbest\u00e4mda  pensionsplanen Skanska Norge Pensionskassa. Planen  omfattar s\u00e5 gott som samtliga anst\u00e4llda inom Skanska i Norge och pensionen baseras p\u00e5 slutl\u00f6n och antal \u00e5r som  anst\u00e4lld i Skanska. Pensions\u00e5tagandena s\u00e4kras genom tillg\u00e5ngar i pensionskassan. Skanska Norge Pensions- kassa \u00e4r sedan mitten av 2018 st\u00e4ngd f\u00f6r nytilltr\u00e4de.  Pensions\u00e5tagandet \u00e4r livsl\u00e5ngt och k\u00e4nsligt f\u00f6r \u00e4ndringar  av diskonteringsr\u00e4ntan, l\u00f6ne\u00f6kningar, inflationen samt livsl\u00e4ngden. Den st\u00f6rsta av Skanskas f\u00f6rm\u00e5nsbest\u00e4mda pensions- planer i Storbritannien \u00e4r Skanska Pension Fund. Planen  omfattar tj\u00e4nstem\u00e4n och baseras p\u00e5 genomsnittligt  intj\u00e4nad l\u00f6n \u00f6ver anst\u00e4llningsperioden. Pensionen  omv\u00e4rderas efter \u00e4ndringar i prisinflationsbeloppet.  Pensions\u00e5tagandena s\u00e4kras genom tillg\u00e5ngar i pensions- fonden. Skanska Pension Fund \u00e4r sedan slutet av f\u00f6rsta  kvartalet 2018 st\u00e4ngd f\u00f6r nyintj\u00e4nande och nytilltr\u00e4de.  Pensions\u00e5tagandet \u00e4r k\u00e4nsligt f\u00f6r \u00e4ndringar av diskonte- ringsr\u00e4ntan, inflationen samt livsl\u00e4ngden. Nettoskuld avseende ers\u00e4ttningar till anst\u00e4llda, f\u00f6rm\u00e5nsbest\u00e4mda planer 2022-12-31 2021-12-31 Pensionsf\u00f6rpliktelser fonderade planer, nuv\u00e4rde per den 31 december 21 693 29 832 F\u00f6rvaltningstillg\u00e5ngar, verkligt v\u00e4rde per den 31 december -21 202 -26 034 Nettoskuld enligt rapport \u00f6ver finansiell st\u00e4llning 491 3 798 Pensionsf\u00f6rpliktelser och f\u00f6rvaltningstillg\u00e5ngar per land 2022 Sverige Norge Storbritannien Totalt Pensionsf\u00f6rpliktelser 8 876 4 831 7 986 21 693 F\u00f6rvaltningstillg\u00e5ngar -5 985 -6 464 -8 753 -21 202 Nettoskuld enligt rapport \u00f6ver  finansiell st\u00e4llning 2 891 -1 633 -767 491 2021 Pensionsf\u00f6rpliktelser 11 999 5 237 12 596 29 832 F\u00f6rvaltningstillg\u00e5ngar -6 063 -6 843 -13 128 -26 034 Nettoskuld enligt rapport \u00f6ver  finansiell st\u00e4llning 5 936 -1 606 -532 3 798 R\u00e4nteb\u00e4rande pensionsskuld, netto 2022 2021 Ing\u00e5ende balans pensionsskuld, netto 3 798 6 262 Pensionskostnader 575 580 Betalda f\u00f6rm\u00e5ner fr\u00e5n arbetsgivare -267 -260 Tillskjutna medel fr\u00e5n arbetsgivare -444 -359 Omv\u00e4rderingar 1) -3 101 -2 274 Reduceringar och regleringar -11 -69 Kursdifferenser -59 -82 Nettoskuld enligt rapport \u00f6ver finansiell st\u00e4llning 491 3 798 1)  Se \u00e4ven not 26 d\u00e4r skattedel och sociala kostnader som redovisas i \u00f6vrigt totalresultat framg\u00e5r. Pensionsf\u00f6rpliktelser 2022 2021 Ing\u00e5ende balans 29 832 28 173 Pensioner intj\u00e4nade under perioden 532 516 R\u00e4nta p\u00e5 f\u00f6rpliktelser 493 400 Betalda f\u00f6rm\u00e5ner fr\u00e5n arbetsgivare -267 -260 Betalda f\u00f6rm\u00e5ner fr\u00e5n f\u00f6rvaltningstillg\u00e5ngar -501 -439 Omv\u00e4rderingar: \u2013  Aktuariella vinster (-) / f\u00f6rluster (+) f\u00f6r\u00e4ndrade finansiella antaganden -10 277 20 \u2013  Aktuariella vinster (-) / f\u00f6rluster (+) f\u00f6r\u00e4ndrade demografiska antaganden 24 -224 \u2013 Erfarenhetsbaserade f\u00f6r\u00e4ndringar 1 425 287 Reduceringar och regleringar -9 -69 Kursdifferenser 441 1 428 Pensionsf\u00f6rpliktelser, nuv\u00e4rde 21 693 29 832 Pensionsf\u00f6rpliktelsernas f\u00f6rdelning och genomsnittlig l\u00f6ptid per land 2022 Sverige Norge Storbritannien Aktiva medlemmars del av f\u00f6rpliktelserna 38% 42% 4% Vilande pensionsr\u00e4ttigheter 26% 15% 54% Pension\u00e4rers del av f\u00f6rpliktelserna 36% 43% 42% V\u00e4gd genomsnittlig l\u00f6ptid 17 \u00e5r 17 \u00e5r 14 \u00e5r 2021 Aktiva medlemmars del av f\u00f6rpliktelserna 44% 43% 5% Vilande pensionsr\u00e4ttigheter 27% 16% 56% Pension\u00e4rers del av f\u00f6rpliktelserna 29% 41% 39% V\u00e4gd genomsnittlig l\u00f6ptid 20 \u00e5r 19 \u00e5r 20 \u00e5r F\u00f6rvaltningstillg\u00e5ngar 2022 2021 Ing\u00e5ende balans 26 034 21 911 Ber\u00e4knad avkastning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar 445 330 Tillskjutna medel fr\u00e5n arbetsgivare 444 359 Tillskjutna medel fr\u00e5n anst\u00e4llda 5 6 Betalda f\u00f6rm\u00e5ner -501 -439 Skillnad mellan verklig avkastning och ber\u00e4knad avkastning -5 727 2 357 Reduceringar och regleringar 2 0 Kursdifferenser 500 1 510 F\u00f6rvaltningstillg\u00e5ngar, verkligt v\u00e4rde 21 202 26 034 Tillskjutna medel f\u00f6rv\u00e4ntas uppg\u00e5 till 100 Mkr under 2023. F\u00f6rvaltningstillg\u00e5ngar som inte ing\u00e5r i redovisat v\u00e4rde genom begr\u00e4nsning enligt takregeln 2022 2021 Ing\u00e5ende balans 61 46 \u00c5rets f\u00f6r\u00e4ndring -31 15 F\u00f6rvaltningstillg\u00e5ngar som inte ing\u00e5r i redovisat v\u00e4rde 30 61 F\u00f6rvaltningstillg\u00e5ngar och avkastning per land 2022 Sverige Norge Storbritannien Aktier 26% 38% 11% R\u00e4nteb\u00e4rande v\u00e4rdepapper 35% 50% 58% Alternativa investeringar 39% 12% 31% Ber\u00e4knad avkastning 1,60% 1,90% 1,60% Verklig avkastning -4,70% -7,60% -33,60% 2021 Aktier 30% 42% 12% R\u00e4nteb\u00e4rande v\u00e4rdepapper 33% 45% 68% Alternativa investeringar 37% 13% 20% Ber\u00e4knad avkastning 1,10% 1,80% 1,40% Verklig avkastning 21,70% 10,50% 8,20% Totala f\u00f6rvaltningstillg\u00e5ngar f\u00f6rdelade p\u00e5 tillg\u00e5ngsklasser 2022-12-31 2021-12-31 Aktier och fonder Svenska aktier och fonder 513 655 Norska aktier och fonder 939 1 037 Brittiska aktier och fonder 620 875 Globala fonder 2 918 4 084 Summa aktier och fonder 4 990 6 651 R\u00e4nteb\u00e4rande v\u00e4rdepapper Svenska obligationer 1 839 1 699 Norska obligationer 1 556 1 195 Brittiska obligationer 5 065 6 350 Obligationer i andra l\u00e4nder 1 908 4 870 Summa r\u00e4nteb\u00e4rande v\u00e4rdepapper 10 368 14 114 Alternativa investeringar Hedgefonder 530 469 Fastighetsinvesteringar 1 976 2 144 Projekt i OPS-portf\u00f6ljen 629 602 \u00d6vrigt 2 709 2 054 Summa alternativa investeringar 5 844 5 269 Totala f\u00f6rvaltningstillg\u00e5ngar 21 202 26 034 Aktier och fonder, r\u00e4nteb\u00e4rande v\u00e4rdepapper samt hedgefonder har v\u00e4rderats till aktuella marknadspriser.  Fastighetsinvesteringar och infrastrukturprojekt har v\u00e4rderats med diskontering av framtida kassafl\u00f6den.  Av de totala f\u00f6rvaltningstillg\u00e5ngarna har 75 procent ett noterat pris p\u00e5 en aktiv marknad. Aktuariella antaganden 2022 Sverige Norge Storbritannien Finansiella antaganden Diskonteringsr\u00e4nta, den 1 januari 1,60% 1,90% 1,60% Diskonteringsr\u00e4nta, den 31 december 3,70% 3,20% 4,70% Ber\u00e4knad avkastning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar, perioden 1,60% 1,90% 1,60% F\u00f6rv\u00e4ntad l\u00f6ne\u00f6kning, den 31 december 3,25% 3,00% 3,50% F\u00f6rv\u00e4ntad inflation, den 31 december 2,00% 2,25% 3,25% Demografiska antaganden F\u00f6rv\u00e4ntad livsl\u00e4ngd efter 65 \u00e5rs \u00e5lder, m\u00e4n 23 \u00e5r 22 \u00e5r 22 \u00e5r F\u00f6rv\u00e4ntad livsl\u00e4ngd efter 65 \u00e5rs \u00e5lder, kvinnor 25 \u00e5r 25 \u00e5r 24 \u00e5r Livsl\u00e4ngdstabell DUS14 K2013 S3 2021 2021 Sverige Norge Storbritannien Finansiella antaganden Diskonteringsr\u00e4nta, den 1 januari 1,10% 1,80% 1,40% Diskonteringsr\u00e4nta, den 31 december 1,60% 1,90% 1,60% Ber\u00e4knad avkastning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar, perioden 1,10% 1,80% 1,40% F\u00f6rv\u00e4ntad l\u00f6ne\u00f6kning, den 31 december 3,25% 2,50% 3,50% F\u00f6rv\u00e4ntad inflation, den 31 december 2,00% 1,75% 3,25% Demografiska antaganden F\u00f6rv\u00e4ntad livsl\u00e4ngd efter 65 \u00e5rs \u00e5lder, m\u00e4n 23 \u00e5r 22 \u00e5r 22 \u00e5r F\u00f6rv\u00e4ntad livsl\u00e4ngd efter 65 \u00e5rs \u00e5lder, kvinnor 25 \u00e5r 25 \u00e5r 24 \u00e5r Livsl\u00e4ngdstabell DUS14 K2013 S3 2020 Samtliga tre l\u00e4nder d\u00e4r Skanska har f\u00f6rm\u00e5nsbest\u00e4mda planer har en omfattande marknad f\u00f6r f\u00f6rstklassiga l\u00e5ngfristiga  f\u00f6retagsobligationer inklusive bostadsobligationer. Diskonteringsr\u00e4ntan fastst\u00e4lles med utg\u00e5ngspunkt fr\u00e5n marknads- r\u00e4ntan p\u00e5 balansdagen f\u00f6r dessa obligationer. Pensionsf\u00f6rpliktelsernas k\u00e4nslighet f\u00f6r \u00e4ndrade antaganden Sverige Norge Storbritannien Summa 1) Pensionsf\u00f6rpliktelser, den 31 december, 2022 8 876 4 831 7 986 21 693 Diskonteringsr\u00e4ntan \u00f6kar med 0,25% -375 -225 -300 -900 Diskonteringsr\u00e4ntan reduceras med 0,25% 375 225 300 900 F\u00f6rv\u00e4ntad l\u00f6ne\u00f6kning \u00f6kar med 0,25% 100 100 0 200 F\u00f6rv\u00e4ntad l\u00f6ne\u00f6kning reduceras med 0,25% -100 -100 0 -200 F\u00f6rv\u00e4ntad inflation \u00f6kar med 0,25% 300 125 150 575 F\u00f6rv\u00e4ntad inflation minskar med 0,25% -300 -125 -150 -575 F\u00f6rv\u00e4ntad livsl\u00e4ngd \u00f6kar med 1 \u00e5r 325 225 200 750 1)  Ber\u00e4knad f\u00f6r\u00e4ndring av pensionsf\u00f6rpliktelsen/pensionsskulden om antagandet \u00f6kar eller reduceras f\u00f6r samtliga tre l\u00e4nder.  Om pensionsskulden \u00f6kar f\u00f6r samtliga tre l\u00e4nder reduceras koncernens eget kapital med 90 procent av den \u00f6kade pensionsskulden  efter h\u00e4nsyn tagen till uppskjuten skatt och sociala kostnader. F\u00f6rvaltningstillg\u00e5ngarnas k\u00e4nslighet f\u00f6r avvikelser mellan ber\u00e4knad avkastning och verklig avkastning Sverige Norge Storbritannien Summa 1) F\u00f6rvaltningstillg\u00e5ngar, den 31 december, 2022 5 985 6 464 8 753 21 202 Avkastningen \u00f6kar med 5% 300 325 425 1 050 Avkastning minskar med 5% -300 -325 -425 -1 050 1)  Om verklig avkastning \u00f6verstiger ber\u00e4knad avkastning med 5 procent f\u00f6rv\u00e4ntas vinsten vid omv\u00e4rderingen uppg\u00e5 till 1 050 Mkr.  Om verklig avkastning understiger ber\u00e4knad avkastning med 5 procent f\u00f6rv\u00e4ntas f\u00f6rlusten vid omv\u00e4rderingen uppg\u00e5 till 1 050 Mkr. K\u00e4nslighetsanalyserna baseras p\u00e5 befintliga f\u00f6rh\u00e5llanden, antaganden och populationer. Applicering p\u00e5 andra niv\u00e5er  kan ge andra effekter av f\u00f6r\u00e4ndringar. Avgiftsbest\u00e4mda planer Planerna omfattar huvudsakligen \u00e5lderspension, sjukpension och familjepension. Premierna betalas l\u00f6pande under \u00e5ret  av respektive koncernf\u00f6retag till separata juridiska enheter, exempelvis f\u00f6rs\u00e4kringsbolag. Storleken p\u00e5 premien baseras  p\u00e5 l\u00f6nen. Pensionskostnaden f\u00f6r perioden ing\u00e5r i resultatr\u00e4kningen. Totala pensionskostnader i resultatr\u00e4kningen f\u00f6r f\u00f6rm\u00e5nsbest\u00e4mda planer och avgiftsbest\u00e4mda planer 2022 2021 Pensioner f\u00f6rm\u00e5nsbest\u00e4mda planer intj\u00e4nade under perioden -532 -516 Avg\u00e5r: Tillskjutna medel fr\u00e5n anst\u00e4llda 5 6 R\u00e4nta p\u00e5 f\u00f6rpliktelser -493 -400 Ber\u00e4knad avkastning p\u00e5 f\u00f6rvaltningstillg\u00e5ngar 445 330 Reduceringar och regleringar 11 69 Pensionskostnader, f\u00f6rm\u00e5nsbest\u00e4mda planer -564 -511 Pensionskostnader, avgiftsbest\u00e4mda planer -1 829 -1 786 Sociala kostnader, f\u00f6rm\u00e5nsbest\u00e4mda och avgiftsbest\u00e4mda planer 1) -168 -168 Totala pensionskostnader -2 561 -2 465 1)  Avser s\u00e4rskild l\u00f6neskatt i Sverige och arbetsgivaravgift i Norge. F\u00f6rdelning av pensionskostnader i resultatr\u00e4kningen 2022 2021 Kostnader f\u00f6r produktion och f\u00f6rvaltning -1 989 -1 915 F\u00f6rs\u00e4ljnings- och administrationskostnader -524 -480 Finansnetto -48 -70 Totala pensionskostnader -2 561 -2 465 Not 36. Personal L\u00f6ner, andra ers\u00e4ttningar och sociala kostnader 2022-12-31 2021-12-31 L\u00f6ner och ers\u00e4ttningar Styrelse, VD, vVD och \u00f6vrig ledningsgrupp 1) 2) 612  587 \u00d6vriga anst\u00e4llda 21 952 20 398 Summa l\u00f6ner och ers\u00e4ttningar 22 654 20 985 Sociala kostnader 3) 6 045 5 637 Icke monet\u00e4ra ers\u00e4ttningar 4) 994 942 Aktierelaterade ers\u00e4ttningar  471 388 Summa 30 074 27 952 1)  Beloppet avser styrelse, VD, vVD och \u00f6vrig ledningsgrupp i samtliga koncernf\u00f6retag. I beloppet inkluderas ers\u00e4ttningar till tidigare  styrelse, VD och vVD. 2) Varav 235 (222) Mkr avser r\u00f6rliga ers\u00e4ttningar.  3)  Varav 2 513 (2 395) Mkr avser pensionskostnader. Av koncernens totala pensions kostnader avser 82 (56) Mkr styrelse, VD, vVD och \u00f6vrig ledningsgrupp i samtliga koncernf\u00f6retag. I beloppet inkluderas pensionskostnader till tidigare styrelse, VD och vVD. 4)  I posten icke monet\u00e4ra ers\u00e4ttningar ing\u00e5r bland annat kostnader f\u00f6r sjukv\u00e5rdsf\u00f6rs\u00e4kring . M\u00e4n och kvinnor per balansdagen i samtliga koncernf\u00f6retags styrelse och ledning 2022-12-31 2021-12-31 varav m\u00e4n, % varav kvinnor, % varav m\u00e4n, % varav kvinnor, % Andel styrelseledam\u00f6ter 70 30 59 41 Andel VD och medlemmar i aff\u00e4rsenheternas  ledningsgrupper 70 30 72 28 \u00d6vrigt Inga l\u00e5n, st\u00e4llda s\u00e4kerheter eller eventualf\u00f6rpliktelser har l\u00e4mnats till f\u00f6rm\u00e5n f\u00f6r styrelseledamot och VD inom  koncernen. Medelantal anst\u00e4llda Personal ber\u00e4knas som genomsnittligt antal anst\u00e4llda. Se not 1. 2022 varav m\u00e4n  % varav kvinnor % 2021 varav m\u00e4n  % varav kvinnor % Sverige 7 937 5 986  75 1 951  25 8 077 6 168  76 1 909  24 Norge 4 004 3 607  90  397  10 3 780 3 396  90  384  10 Finland 2 082 1 707  82  375  18 2 164 1 792  83  372  17 Storbritannien 3 500 2 562  73  938  27 4 231 3 173  75 1 058  25 Polen 1 534  969  63  565  37 1 642 1 062  65  580  35 Tjeckien 2 123 1 775  84  349  16 2 133 1 799  84  334  16 Slovakien  641  575  90  66  10  567  501  88  66  12 USA 6 440 5 270  82 1 170  18 7 323 6 134  84 1 189  16 \u00d6vriga l\u00e4nder  119  74  62  45  38  135  77  57  57  43 Summa 28 380 22 524  79 5 856  21 30 051 24 102  80 5 949  20 Antalet anst\u00e4llda vid \u00e5rets slut uppgick till 27 666 (28 699). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "Not 29. Avs\u00e4ttningar Avs\u00e4ttningar redovisas i enlighet med IAS 37 Avs\u00e4ttningar, eventual f\u00f6rpliktelser och eventualtillg\u00e5ngar, se not 1. Avs\u00e4ttningar f\u00f6rdelas i rapporten \u00f6ver finansiell st\u00e4llning p\u00e5 l\u00e5ngfristiga skulder och kortfristiga skulder. Avs\u00e4ttningar  \u00e4r b\u00e5de r\u00e4nteb\u00e4rande och icke r\u00e4nteb\u00e4rande. Avs\u00e4ttningar som ing\u00e5r i verksamhetscykeln redovisas som kortfristiga.  R\u00e4nteb\u00e4rande avs\u00e4ttningar som f\u00f6rfaller inom ett \u00e5r behandlas som kortfristiga. Kortfristiga avs\u00e4ttningar 2022-12-31 2021-12-31 Icke r\u00e4nteb\u00e4rande 10 368 11 239 Summa 10 368 11 239 F\u00f6r\u00e4ndring av avs\u00e4ttningar f\u00f6rdelat p\u00e5 tvistreserv, avs\u00e4ttning f\u00f6r garantier samt \u00f6vrigt framg\u00e5r av nedan tabell. F\u00f6r tvistreserv se \u00e4ven not 33. Tvistreserv Avs\u00e4ttning f\u00f6r garantier \u00d6vriga avs\u00e4ttningar Summa 2022 2021 2022 2021 2022 2021 2022 2021 Ing\u00e5ende balans 2 413 1 786 3 892 3 514 4 935 5 026 11 239 10 326 Avyttrade avs\u00e4ttningar -17 -5 -18 -22 -18 \u00c5rets avs\u00e4ttningar 527 888 1 475 1 402 1 383 721 3 386 3 01 1 Ianspr\u00e5ktagna avs\u00e4ttningar -309 -228 -780 -638 -2 092 -607 -3 181 -1 473 Outnyttjade belopp som \u00e5terf\u00f6rts, v\u00e4rdef\u00f6r\u00e4ndring -189 -115 -962 -448 -213 -240 -1 365 -80 3 Kursdifferenser 121 79 170 115 169 107 459 30 0 Omklassificeringar 82 3 -9 -53 -222 -54 -148 -104 Belopp vid \u00e5rets slut 2 644 2 413 3 770 3 892 3 954 4 935 10 368 11 23 9 Specifikation av \u00f6vriga avs\u00e4ttningar 2022-12-31 2021-12-31 Omstrukturerings\u00e5tg\u00e4rder  124 210 Personalrelaterade avs\u00e4ttningar 366 316 Milj\u00f6\u00e5taganden 127 124 Avs\u00e4ttning f\u00f6r sociala avgifter p\u00e5 pensioner och aktierelaterad ers\u00e4ttning 669 1 554 Till\u00e4ggsk\u00f6peskillingar 1) 469 585 Avs\u00e4ttning f\u00f6r \u00e5taganden i joint ventures 210 253 F\u00f6rlustreserver 604 678 Avs\u00e4ttningar f\u00f6r f\u00e4rdigst\u00e4llda projekt 837 662 \u00c5terst\u00e4llning av uppkomna skador 161 129 Skatt och moms (annat \u00e4n bolagsskatt) 87 121 Andra avs\u00e4ttningar  299 303 Summa 3 954 4 935 1)  Avser f\u00f6rv\u00e4rv av oms\u00e4ttningsfastigheter. De redovisas som finansiella instrument, se not 6. Normal omloppstid f\u00f6r \u00f6vriga avs\u00e4ttningar \u00e4r ett till tre \u00e5r. Avs\u00e4ttningar f\u00f6r tvister avser s\u00e5v\u00e4l tvister ang\u00e5ende projekt inom Byggverksamheten som har avslutats som andra  tvister. Avs\u00e4ttningar f\u00f6r garanti\u00e5taganden avser kostnader som kan uppst\u00e5 under garantiperioden samt hyresgarantier avseende s\u00e5lda fastigheter i Kommer siell fastighetsutveckling. Avs\u00e4ttningarna i Byggverksamhet baseras p\u00e5 individuel l bed\u00f6mning av aktuellt projekt alternativt p\u00e5 en erfarenhetsm\u00e4ssig genomsnittlig kostnad uttryckt som en procentandel  av oms\u00e4ttningen under en fem\u00e5rsperiod. Kostnaderna belastar respektive projekt l\u00f6pande. Avs\u00e4ttningar f\u00f6r garanti- \u00e5taganden inom \u00f6vriga verksamhetsgrenar sker efter individuell bed\u00f6mning av aktuellt projekt. \u00c5rets f\u00f6r\u00e4ndring avser  huvudsakligen Byggverksamhet och Bostadsutveckling,. Avs\u00e4ttningar f\u00f6r omstrukturerings\u00e5tg\u00e4rder inneh\u00e5ller fr\u00e4mst poster r\u00f6rande Polen, Tjeckien och nedl\u00e4ggningen i  Latinamerika.  Personalrelaterade avs\u00e4ttningar inneh\u00e5ller poster som exempelvis kostnader f\u00f6r vinstandelar, vissa bonusprogram samt \u00f6vriga personal\u00e5taganden.  Som avs\u00e4ttning f\u00f6r milj\u00f6\u00e5tagande redovisas bland annat \u00e5terst\u00e4llnings kostnader f\u00f6r grustag i den svenska  verksamheten. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "Not 29. Avs\u00e4ttningar Avs\u00e4ttningar redovisas i enlighet med IAS 37 Avs\u00e4ttningar, eventual f\u00f6rpliktelser och eventualtillg\u00e5ngar, se not 1. Avs\u00e4ttningar f\u00f6rdelas i rapporten \u00f6ver finansiell st\u00e4llning p\u00e5 l\u00e5ngfristiga skulder och kortfristiga skulder. Avs\u00e4ttningar  \u00e4r b\u00e5de r\u00e4nteb\u00e4rande och icke r\u00e4nteb\u00e4rande. Avs\u00e4ttningar som ing\u00e5r i verksamhetscykeln redovisas som kortfristiga.  R\u00e4nteb\u00e4rande avs\u00e4ttningar som f\u00f6rfaller inom ett \u00e5r behandlas som kortfristiga. Normal omloppstid f\u00f6r \u00f6vriga avs\u00e4ttningar \u00e4r ett till tre \u00e5r. Avs\u00e4ttningar f\u00f6r tvister avser s\u00e5v\u00e4l tvister ang\u00e5ende projekt inom Byggverksamheten som har avslutats som andra  tvister. Avs\u00e4ttningar f\u00f6r garanti\u00e5taganden avser kostnader som kan uppst\u00e5 under garantiperioden samt hyresgarantier avseende s\u00e5lda fastigheter i Kommer siell fastighetsutveckling. Avs\u00e4ttningarna i Byggverksamhet baseras p\u00e5 individuel l bed\u00f6mning av aktuellt projekt alternativt p\u00e5 en erfarenhetsm\u00e4ssig genomsnittlig kostnad uttryckt som en procentandel  av oms\u00e4ttningen under en fem\u00e5rsperiod. Kostnaderna belastar respektive projekt l\u00f6pande. Avs\u00e4ttningar f\u00f6r garanti- \u00e5taganden inom \u00f6vriga verksamhetsgrenar sker efter individuell bed\u00f6mning av aktuellt projekt. \u00c5rets f\u00f6r\u00e4ndring avser  huvudsakligen Byggverksamhet och Bostadsutveckling,. Avs\u00e4ttningar f\u00f6r omstrukturerings\u00e5tg\u00e4rder inneh\u00e5ller fr\u00e4mst poster r\u00f6rande Polen, Tjeckien och nedl\u00e4ggningen i  Latinamerika.  Personalrelaterade avs\u00e4ttningar inneh\u00e5ller poster som exempelvis kostnader f\u00f6r vinstandelar, vissa bonusprogram samt \u00f6vriga personal\u00e5taganden.  Som avs\u00e4ttning f\u00f6r milj\u00f6\u00e5tagande redovisas bland annat \u00e5terst\u00e4llnings kostnader f\u00f6r grustag i den svenska  verksamheten. F\u00f6r\u00e4ndring av avs\u00e4ttningar f\u00f6rdelat p\u00e5 tvistreserv, avs\u00e4ttning f\u00f6r garantier samt \u00f6vrigt framg\u00e5r av nedan tabell. F\u00f6r tvistreserv se \u00e4ven not 33. Tvistreserv Avs\u00e4ttning f\u00f6r garantier \u00d6vriga avs\u00e4ttningar Summa 2022 2021 2022 2021 2022 2021 2022 2021 Ing\u00e5ende balans 2 413 1 786 3 892 3 514 4 935 5 026 11 239 10 326 Avyttrade avs\u00e4ttningar -17 -5 -18 -22 -18 \u00c5rets avs\u00e4ttningar 527 888 1 475 1 402 1 383 721 3 386 3 01 1 Ianspr\u00e5ktagna avs\u00e4ttningar -309 -228 -780 -638 -2 092 -607 -3 181 -1 473 Outnyttjade belopp som \u00e5terf\u00f6rts, v\u00e4rdef\u00f6r\u00e4ndring -189 -115 -962 -448 -213 -240 -1 365 -80 3 Kursdifferenser 121 79 170 115 169 107 459 30 0 Omklassificeringar 82 3 -9 -53 -222 -54 -148 -104 Belopp vid \u00e5rets slut 2 644 2 413 3 770 3 892 3 954 4 935 10 368 11 23 9 Specifikation av \u00f6vriga avs\u00e4ttningar 2022-12-31 2021-12-31 Omstrukturerings\u00e5tg\u00e4rder  124 210 Personalrelaterade avs\u00e4ttningar 366 316 Milj\u00f6\u00e5taganden 127 124 Avs\u00e4ttning f\u00f6r sociala avgifter p\u00e5 pensioner och aktierelaterad ers\u00e4ttning 669 1 554 Till\u00e4ggsk\u00f6peskillingar 1) 469 585 Avs\u00e4ttning f\u00f6r \u00e5taganden i joint ventures 210 253 F\u00f6rlustreserver 604 678 Avs\u00e4ttningar f\u00f6r f\u00e4rdigst\u00e4llda projekt 837 662 \u00c5terst\u00e4llning av uppkomna skador 161 129 Skatt och moms (annat \u00e4n bolagsskatt) 87 121 Andra avs\u00e4ttningar  299 303 Summa 3 954 4 935 1)  Avser f\u00f6rv\u00e4rv av oms\u00e4ttningsfastigheter. De redovisas som finansiella instrument, se not 6. Kortfristiga avs\u00e4ttningar 2022-12-31 2021-12-31 Icke r\u00e4nteb\u00e4rande 10 368 11 239 Summa 10 368 11 239 St\u00e4llda s\u00e4kerheter 2022-12-31 2021-12-31 Aktier och andelar 2 328 1 424 Fordringar 772 979 Summa 3 100 2 402 Joint ventures inom OPS-portf\u00f6ljen redovisas som st\u00e4llda s\u00e4kerheter n\u00e4r andelarna i projektbolaget, vilka kan vara direkt\u00e4gda av Skanska eller \u00e4gda via mellanliggande holdingbolag, l\u00e4mnats som s\u00e4kerhet f\u00f6r l\u00e5n fr\u00e5n banker eller andra l\u00e5ngivare \u00e4n del\u00e4garna. Not 33.  St\u00e4llda s\u00e4kerheter, eventualf\u00f6rpliktelser och eventualtillg\u00e5ngar St\u00e4llda s\u00e4kerheter f\u00f6r skuld Aktier och fordringar 2022-12-31 2021-12-31 Egna \u00e5taganden Andra skulder 772 979 Summa egna \u00e5taganden 772 979 \u00d6vriga \u00e5taganden 2 328 1 424 Summa 3 100 2 402 St\u00e4llda s\u00e4kerheter f\u00f6r andra skulder 0,8 (1,0) miljarder kronor, avser till allra st\u00f6rsta delen finansiella instrument l\u00e4mnad som s\u00e4kerhet till best\u00e4llaren i samband med entreprenadarbeten i USA. Not 33.  St\u00e4llda s\u00e4kerheter, eventualf\u00f6rpliktelser och eventualtillg\u00e5ngar forts. Eventualf\u00f6rpliktelser Eventualf\u00f6rpliktelser redovisas i enlighet med IAS 37 Avs\u00e4ttningar, eventualf\u00f6rpliktelser och eventualtillg\u00e5ngar. Se not 1. Eventualf\u00f6rpliktelser, exklusive f\u00f6rpliktelser f\u00f6r partners framtida fullg\u00f6rande i gemensamma verksamheter, uppg\u00e5r till 1 210 (1 339) Mkr. Beloppen avser huvudsak- ligen joint ventures och bostadsr\u00e4ttf\u00f6reningar inom r\u00f6relsesegmenten Kommersiell fastighetsutveckling och Bostadsutveckling. Skanskas f\u00f6rpliktelser f\u00f6r partners framtida fullg\u00f6rande i gemensamma verksamheter avser entreprenadarbeten inom Byggverksamheten och Projekt utvecklings verk- samheten. Om en partner inte fullg\u00f6r sin del av entrepre- naden \u00e4r \u00f6vriga partner solidariskt  an svariga f\u00f6r att ocks\u00e5 denna del av entreprenaden fullg\u00f6rs. Partners andel av framtida fullg\u00f6rande i gemensamma verksamheter upp- g\u00e5r till 31 919 (55 874) Mkr. F\u00f6r den h\u00e4ndelse att Skanska tar \u00f6ver del av fullg\u00f6rande kommer Skanskas orderstock att \u00f6ka i motsvarande m\u00e5n. Skanska v\u00e4ljer att avtala om gemensamma verksamheter och joint venture n\u00e4r det \u00e4r f\u00f6rdelaktigt med tanke p\u00e5 projektets storlek och/eller typ av \u00e5taganden som ing\u00e5r i projektet. Att kombinera expertis och resurser med andra byggbolag \u00e4r d\u00e5 ett s\u00e4tt att optimera projektplanering och genomf\u00f6rande likv\u00e4l som att hantera specifika projektris- ker. Utomst\u00e5ende parter i dessa samarbetsarrangemang granskas enligt processen om anbudsf\u00f6rfarande. F\u00f6r mer information om gemensamma verksamheter och joint ventures se not 20 B och 20 C. Skanska Finland underr\u00e4ttades 2017 om att f\u00f6retagsbot beg\u00e4rts av \u00e5klagaren i samband med en mututredning som involverade en f\u00f6re detta fastighetschef i ett annat f\u00f6retag och avs\u00e5g vissa betalningar f\u00f6r sponsring av idrott som Skanska Finland gjort f\u00f6re 2013. Skanska Finlands verkst\u00e4llande direkt\u00f6r stod ocks\u00e5 \u00e5talad i detta m\u00e5l. Skanska har fr\u00e5n utredningens b\u00f6rjan aktivt samarbetat med \u00e5klagaren och polisen. 2019 avvisade Helsingfors tingsr\u00e4tt \u00e5talet mot Skanska Finland och Skanska  Finlands verkst\u00e4llande direkt\u00f6r liksom kravet p\u00e5 f\u00f6retagsbot. Domen \u00f6verklagades av \u00e5klagaren. Hovr\u00e4tten beslutade i april 2022 att fastst\u00e4lla tingsr\u00e4ttens beslut att avvisa \u00e5talet mot Skanska Finland och Skanska Finlands verk- st\u00e4llande direkt\u00f6r liksom kravet p\u00e5 f\u00f6retagsbot. Domen \u00f6verklagades inte och d\u00e4rmed avslutades \u00e4rendet 2022. Brasiliens konkurrensmyndighet, Administrative Council of Economic Defense (CADE), och Comptroller General of the Union (CGU) inledde 2015 administrativa processer mot Skanska Brasil betr\u00e4ffande vissa Petrobras-projekt. \u00c5r 2016 beslutade CGU att utest\u00e4nga Skanska Brasil fr\u00e5n offentliga upphandlingar under minst tv\u00e5 \u00e5r. Skanska Brasils \u00f6verklagande \u00e4r fortfarande under behandling. CADE har \u00e4nnu inte fattat n\u00e5got beslut i kartell\u00e4rendet. Ytterligare myndigheter i Brasilien har initierat r\u00e4tts- processer betr\u00e4ffande samma transaktioner. \u00c5r 2016 l\u00e4mnade Attorney General of the Union (AGU) in en st\u00e4mningsans\u00f6kan mot sju f\u00f6retag, d\u00e4ribland Skanska Brasil. \u00c5talet fokuserade p\u00e5 krav avseende felaktiga betalningar av en joint venture-partner. Domstolen i s\u00e5v\u00e4l f\u00f6rsta som andra instans ogillade yrkandet mot Skanska Brasil. AGU \u00f6verklagade domen till H\u00f6gsta domstolen som 2022 slutligen beslutade att fastst\u00e4lla domen i l\u00e4gre instans att ogilla talan mot Skanska Brasil. Federal Audit Court (TCU) \u00e4r en myndighet som granskar offentliga kontrakt, inklusive de som ing\u00e5tts med Petrobras. Skanska Brasil har vissa kontrakt som granskas av TCU. TCU meddelade 2020 ett principbeslut att skadest\u00e5nd f\u00f6r \u00f6verpriss\u00e4ttning i samtliga kontrakt som ing\u00e5tts av medlemmar i Petrobras-kartellen kan beslutas i enlighet med en ekonometrisk modell. TCU har i en granskningsrapport fr\u00e5n 2020 rekommenderat till\u00e4mpning av denna modell f\u00f6r att ber\u00e4kna skadest\u00e5nd f\u00f6r \u00f6verpriss\u00e4ttning i ett kontrakt med Petrobras som Skanska Brasil utf\u00f6rde i joint venture med andra. TCU beslutade i april 2021, baserat p\u00e5 den ekonometriska skadest\u00e5ndsber\u00e4kningen, att inleda en administrativ process g\u00e4llande p\u00e5st\u00e5dd \u00f6verpriss\u00e4ttning i projektet. Skanska Brasil har l\u00e4mnat svarom\u00e5l. TCU f\u00f6rv\u00e4ntas meddela slutligt beslut under 2023. TCU f\u00e4rdigst\u00e4llde i februari 2022 en utredning om p\u00e5st\u00e5dda felaktigheter i tv\u00e5 \u00e4ndringsorder i ovann\u00e4mnda projekt. Utredningen p\u00e5st\u00e5r att Petrobras felaktigt ut - betalat ett st\u00f6rre belopp till joint venture som kompen- sation f\u00f6r att Petrobras f\u00f6rsenat projektet tv\u00e5 \u00e5r. TCU har \u00e4nnu inte beslutat om en administrativ process skall p\u00e5b\u00f6rjas i detta \u00e4rende. 2006 inledde skattemyndigheterna i Argentina en utredning av cirka 120 f\u00f6retag, d\u00e4ribland Skanska S.A., g\u00e4llande bluffakturor. Skanska samarbetade med myn- digheterna och korrigerade sina inkomstdeklarationer. 2011 togs fallet upp i appellationsdomstolen som ans\u00e5g att det inte fanns n\u00e5gra bevis p\u00e5 \u00f6vertr\u00e4delser. \u00c5r 2017 beslutade emellertid den federala brottsm\u00e5lsdomstolen att \u00e5terigen \u00e5tala ett stort antal personer, inklusive tio f\u00f6re detta Skanska-anst\u00e4llda. Inget datum \u00e4r satt f\u00f6r  r\u00e4tteg\u00e5ng. Skanska s\u00e5lde sin argentinska verksamhet 2015, men driver \u00e4rendet eftersom det ing\u00e5r i f\u00f6rpliktel- serna gentemot k\u00f6paren . Eventualtillg\u00e5ngar Koncernen saknar eventualtillg\u00e5ngar av v\u00e4sentlig bety- delse f\u00f6r bed\u00f6mningen av koncernens st\u00e4llning. Se not 1. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "Not 30. \u00d6vriga r\u00f6relseskulder Som \u00f6vriga r\u00f6relseskulder redovisas icke r\u00e4nteb\u00e4rande skulder i r\u00f6relsen. R\u00f6relseskulderna ing\u00e5r i koncernens verksam- hetscykel och redovisas som kortfristiga skulder. 2022-12-31 2021-12-31 Leverant\u00f6rsskulder 13 998 12 426 Andra r\u00f6relseskulder till intressef\u00f6retag 11 Andra r\u00f6relseskulder 1) 8 681 7 242 Upplupna kostnader och f\u00f6rutbetalda int\u00e4kter 19 161 16 963 Summa 41 840 36 642 Varav finansiella instrument redovisat i not 6, Finansiella instrument  och finansiell riskhantering  Leverant\u00f6rsskulder 13 998 12 426   \u00d6vriga r\u00f6relseskulder inklusive upplupna r\u00e4ntekostnader 694 367 14 692 12 794 Varav ej finansiella instrument 27 148 23 848 1)  I andra r\u00f6relseskulder ing\u00e5r 407 (259) Mkr f\u00f6r utst\u00e4llda men ej inl\u00f6sta checkar fr\u00e4mst i USA. Se not 1. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "Not 30. \u00d6vriga r\u00f6relseskulder Som \u00f6vriga r\u00f6relseskulder redovisas icke r\u00e4nteb\u00e4rande skulder i r\u00f6relsen. R\u00f6relseskulderna ing\u00e5r i koncernens verksam- hetscykel och redovisas som kortfristiga skulder. 2022-12-31 2021-12-31 Leverant\u00f6rsskulder 13 998 12 426 Andra r\u00f6relseskulder till intressef\u00f6retag 11 Andra r\u00f6relseskulder 1) 8 681 7 242 Upplupna kostnader och f\u00f6rutbetalda int\u00e4kter 19 161 16 963 Summa 41 840 36 642 Varav finansiella instrument redovisat i not 6, Finansiella instrument  och finansiell riskhantering  Leverant\u00f6rsskulder 13 998 12 426   \u00d6vriga r\u00f6relseskulder inklusive upplupna r\u00e4ntekostnader 694 367 14 692 12 794 Varav ej finansiella instrument 27 148 23 848 1)  I andra r\u00f6relseskulder ing\u00e5r 407 (259) Mkr f\u00f6r utst\u00e4llda men ej inl\u00f6sta checkar fr\u00e4mst i USA. Se not 1",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "Not 30. \u00d6vriga r\u00f6relseskulder Som \u00f6vriga r\u00f6relseskulder redovisas icke r\u00e4nteb\u00e4rande skulder i r\u00f6relsen. R\u00f6relseskulderna ing\u00e5r i koncernens verksam- hetscykel och redovisas som kortfristiga skulder. 2022-12-31 2021-12-31 Leverant\u00f6rsskulder 13 998 12 426 Andra r\u00f6relseskulder till intressef\u00f6retag 11 Andra r\u00f6relseskulder 1) 8 681 7 242 Upplupna kostnader och f\u00f6rutbetalda int\u00e4kter 19 161 16 963 Summa 41 840 36 642 Varav finansiella instrument redovisat i not 6, Finansiella instrument  och finansiell riskhantering  Leverant\u00f6rsskulder 13 998 12 426   \u00d6vriga r\u00f6relseskulder inklusive upplupna r\u00e4ntekostnader 694 367 14 692 12 794 Varav ej finansiella instrument 27 148 23 848 1)  I andra r\u00f6relseskulder ing\u00e5r 407 (259) Mkr f\u00f6r utst\u00e4llda men ej inl\u00f6sta checkar fr\u00e4mst i USA. Se not 1",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "Not 30. \u00d6vriga r\u00f6relseskulder Som \u00f6vriga r\u00f6relseskulder redovisas icke r\u00e4nteb\u00e4rande skulder i r\u00f6relsen. R\u00f6relseskulderna ing\u00e5r i koncernens verksam- hetscykel och redovisas som kortfristiga skulder. 2022-12-31 2021-12-31 Leverant\u00f6rsskulder 13 998 12 426 Andra r\u00f6relseskulder till intressef\u00f6retag 11 Andra r\u00f6relseskulder 1) 8 681 7 242 Upplupna kostnader och f\u00f6rutbetalda int\u00e4kter 19 161 16 963 Summa 41 840 36 642 Varav finansiella instrument redovisat i not 6, Finansiella instrument  och finansiell riskhantering  Leverant\u00f6rsskulder 13 998 12 426   \u00d6vriga r\u00f6relseskulder inklusive upplupna r\u00e4ntekostnader 694 367 14 692 12 794 Varav ej finansiella instrument 27 148 23 848 1)  I andra r\u00f6relseskulder ing\u00e5r 407 (259) Mkr f\u00f6r utst\u00e4llda men ej inl\u00f6sta checkar fr\u00e4mst i USA. Se not 1. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "2022-12-31 2021-12-31 Leverant\u00f6rsskulder 13 998 12 426 Andra r\u00f6relseskulder till intressef\u00f6retag 11 Andra r\u00f6relseskulder 1) 8 681 7 242 Upplupna kostnader och f\u00f6rutbetalda int\u00e4kter 19 161 16 963 Summa 41 840 36 642 Varav finansiella instrument redovisat i not 6, Finansiella instrument  och finansiell riskhantering  Leverant\u00f6rsskulder 13 998 12 426   \u00d6vriga r\u00f6relseskulder inklusive upplupna r\u00e4ntekostnader 694 367 14 692 12 794 Varav ej finansiella instrument 27 148 23 848 1)  I andra r\u00f6relseskulder ing\u00e5r 407 (259) Mkr f\u00f6r utst\u00e4llda men ej inl\u00f6sta checkar fr\u00e4mst i USA. Se not 1",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "St\u00e4llda s\u00e4kerheter 2022-12-31 2021-12-31 Aktier och andelar 2 328 1 424 Fordringar 772 979 Summa 3 100 2 402 Joint ventures inom OPS-portf\u00f6ljen redovisas som st\u00e4llda s\u00e4kerheter n\u00e4r andelarna i projektbolaget, vilka kan vara  direkt\u00e4gda av Skanska eller \u00e4gda via mellanliggande holdingbolag, l\u00e4mnats som s\u00e4kerhet f\u00f6r l\u00e5n fr\u00e5n banker eller andra l\u00e5ngivare \u00e4n del\u00e4garna. Not 33.  St\u00e4llda s\u00e4kerheter, eventualf\u00f6rpliktelser och eventualtillg\u00e5ngar St\u00e4llda s\u00e4kerheter f\u00f6r skuld Aktier och fordringar 2022-12-31 2021-12-31 Egna \u00e5taganden Andra skulder 772 979 Summa egna \u00e5taganden 772 979 \u00d6vriga \u00e5taganden 2 328 1 424 Summa 3 100 2 402 St\u00e4llda s\u00e4kerheter f\u00f6r andra skulder 0,8 (1,0) miljarder kronor, avser till allra st\u00f6rsta delen finansiella instrument l\u00e4mnad e som s\u00e4kerhet till best\u00e4llaren i samband med entreprenadarbeten i USA. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "Eventualf\u00f6rpliktelser Eventualf\u00f6rpliktelser redovisas i enlighet med IAS 37 Avs\u00e4ttningar, eventualf\u00f6rpliktelser och eventualtillg\u00e5ngar. Se not 1. Eventualf\u00f6rpliktelser, exklusive f\u00f6rpliktelser f\u00f6r partners framtida fullg\u00f6rande i gemensamma verksamheter, uppg\u00e5r till 1 210 (1 339) Mkr. Beloppen avser huvudsak- ligen joint ventures och bostadsr\u00e4ttf\u00f6reningar inom r\u00f6relsesegmenten Kommersiell fastighetsutveckling och Bostadsutveckling. Skanskas f\u00f6rpliktelser f\u00f6r partners framtida fullg\u00f6rande i gemensamma verksamheter avser entreprenadarbeten inom Byggverksamheten och Projekt utvecklings verk- samheten. Om en partner inte fullg\u00f6r sin del av entrepre- naden \u00e4r \u00f6vriga partner solidariskt  an svariga f\u00f6r att ocks\u00e5 denna del av entreprenaden fullg\u00f6rs. Partners andel av framtida fullg\u00f6rande i gemensamma verksamheter upp- g\u00e5r till 31 919 (55 874) Mkr. F\u00f6r den h\u00e4ndelse att Skanska tar \u00f6ver del av fullg\u00f6rande kommer Skanskas orderstock att \u00f6ka i motsvarande m\u00e5n. Skanska v\u00e4ljer att avtala om gemensamma verksamheter och joint venture n\u00e4r det \u00e4r f\u00f6rdelaktigt med tanke p\u00e5 projektets storlek och/eller typ av \u00e5taganden som ing\u00e5r i projektet. Att kombinera expertis och resurser med andra byggbolag \u00e4r d\u00e5 ett s\u00e4tt att optimera projektplanering och genomf\u00f6rande likv\u00e4l som att hantera specifika projektris- ker. Utomst\u00e5ende parter i dessa samarbetsarrangemang granskas enligt processen om anbudsf\u00f6rfarande. F\u00f6r mer information om gemensamma verksamheter och joint ventures se not 20 B och 20 C. Skanska Finland underr\u00e4ttades 2017 om att f\u00f6retagsbot beg\u00e4rts av \u00e5klagaren i samband med en mututredning som involverade en f\u00f6re detta fastighetschef i ett annat f\u00f6retag och avs\u00e5g vissa betalningar f\u00f6r sponsring av idrott som Skanska Finland gjort f\u00f6re 2013. Skanska Finlands verkst\u00e4llande direkt\u00f6r stod ocks\u00e5 \u00e5talad i detta m\u00e5l. Skanska har fr\u00e5n utredningens b\u00f6rjan aktivt samarbetat med \u00e5klagaren och polisen. 2019 avvisade Helsingfors tingsr\u00e4tt \u00e5talet mot Skanska Finland och Skanska  Finlands verkst\u00e4llande direkt\u00f6r liksom kravet p\u00e5 f\u00f6retagsbot. Domen \u00f6verklagades av \u00e5klagaren. Hovr\u00e4tten beslutade i april 2022 att fastst\u00e4lla tingsr\u00e4ttens beslut att avvisa \u00e5talet mot Skanska Finland och Skanska Finlands verk- st\u00e4llande direkt\u00f6r liksom kravet p\u00e5 f\u00f6retagsbot. Domen \u00f6verklagades inte och d\u00e4rmed avslutades \u00e4rendet 2022. Brasiliens konkurrensmyndighet, Administrative Council of Economic Defense (CADE), och Comptroller General of the Union (CGU) inledde 2015 administrativa processer mot Skanska Brasil betr\u00e4ffande vissa Petrobras-projekt. \u00c5r 2016 beslutade CGU att utest\u00e4nga Skanska Brasil fr\u00e5n offentliga upphandlingar under minst tv\u00e5 \u00e5r. Skanska Brasils \u00f6verklagande \u00e4r fortfarande under behandling. CADE har \u00e4nnu inte fattat n\u00e5got beslut i kartell\u00e4rendet. Ytterligare myndigheter i Brasilien har initierat r\u00e4tts- processer betr\u00e4ffande samma transaktioner. \u00c5r 2016 l\u00e4mnade Attorney General of the Union (AGU) in en st\u00e4mningsans\u00f6kan mot sju f\u00f6retag, d\u00e4ribland Skanska Brasil. \u00c5talet fokuserade p\u00e5 krav avseende felaktiga betalningar av en joint venture-partner. Domstolen i s\u00e5v\u00e4l f\u00f6rsta som andra instans ogillade yrkandet mot Skanska Brasil. AGU \u00f6verklagade domen till H\u00f6gsta domstolen som 2022 slutligen beslutade att fastst\u00e4lla domen i l\u00e4gre instans att ogilla talan mot Skanska Brasil. Federal Audit Court (TCU) \u00e4r en myndighet som granskar offentliga kontrakt, inklusive de som ing\u00e5tts med Petrobras. Skanska Brasil har vissa kontrakt som granskas av TCU. TCU meddelade 2020 ett principbeslut att skadest\u00e5nd f\u00f6r \u00f6verpriss\u00e4ttning i samtliga kontrakt som ing\u00e5tts av medlemmar i Petrobras-kartellen kan beslutas i enlighet med en ekonometrisk modell. TCU har i en granskningsrapport fr\u00e5n 2020 rekommenderat till\u00e4mpning av denna modell f\u00f6r att ber\u00e4kna skadest\u00e5nd f\u00f6r \u00f6verpriss\u00e4ttning i ett kontrakt med Petrobras som Skanska Brasil utf\u00f6rde i joint venture med andra. TCU beslutade i april 2021, baserat p\u00e5 den ekonometriska skadest\u00e5ndsber\u00e4kningen, att inleda en administrativ process g\u00e4llande p\u00e5st\u00e5dd \u00f6verpriss\u00e4ttning i projektet. Skanska Brasil har l\u00e4mnat svarom\u00e5l. TCU f\u00f6rv\u00e4ntas meddela slutligt beslut under 2023. TCU f\u00e4rdigst\u00e4llde i februari 2022 en utredning om p\u00e5st\u00e5dda felaktigheter i tv\u00e5 \u00e4ndringsorder i ovann\u00e4mnda projekt. Utredningen p\u00e5st\u00e5r att Petrobras felaktigt ut - betalat ett st\u00f6rre belopp till joint venture som kompen- sation f\u00f6r att Petrobras f\u00f6rsenat projektet tv\u00e5 \u00e5r. TCU har \u00e4nnu inte beslutat om en administrativ process skall p\u00e5b\u00f6rjas i detta \u00e4rende. 2006 inledde skattemyndigheterna i Argentina en utredning av cirka 120 f\u00f6retag, d\u00e4ribland Skanska S.A., g\u00e4llande bluffakturor. Skanska samarbetade med myn- digheterna och korrigerade sina inkomstdeklarationer. 2011 togs fallet upp i appellationsdomstolen som ans\u00e5g att det inte fanns n\u00e5gra bevis p\u00e5 \u00f6vertr\u00e4delser. \u00c5r 2017 beslutade emellertid den federala brottsm\u00e5lsdomstolen att \u00e5terigen \u00e5tala ett stort antal personer, inklusive tio f\u00f6re detta Skanska-anst\u00e4llda. Inget datum \u00e4r satt f\u00f6r  r\u00e4tteg\u00e5ng. Skanska s\u00e5lde sin argentinska verksamhet 2015, men driver \u00e4rendet eftersom det ing\u00e5r i f\u00f6rpliktel- serna gentemot k\u00f6paren . De odiskonterade framtida kassafl\u00f6den som ej \u00e5terspeglas i leasingskulden uppg\u00e5r till 974 (874) Mkr. Dessa avser  m\u00f6jligheter till f\u00f6rl\u00e4ngningar och upps\u00e4gningar samt leasingavtal som \u00e4nnu inte p\u00e5b\u00f6rjats men som Skanska \u00e4r f\u00f6rbunden till . ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "Eventualf\u00f6rpliktelser Eventualf\u00f6rpliktelser redovisas i enlighet med IAS 37 Avs\u00e4ttningar, eventualf\u00f6rpliktelser och eventualtillg\u00e5ngar. Se not 1. Eventualf\u00f6rpliktelser, exklusive f\u00f6rpliktelser f\u00f6r partners framtida fullg\u00f6rande i gemensamma verksamheter, uppg\u00e5r till 1 210 (1 339) Mkr. Beloppen avser huvudsak- ligen joint ventures och bostadsr\u00e4ttf\u00f6reningar inom r\u00f6relsesegmenten Kommersiell fastighetsutveckling och Bostadsutveckling. Skanskas f\u00f6rpliktelser f\u00f6r partners framtida fullg\u00f6rande i gemensamma verksamheter avser entreprenadarbeten inom Byggverksamheten och Projekt utvecklings verk- samheten. Om en partner inte fullg\u00f6r sin del av entrepre- naden \u00e4r \u00f6vriga partner solidariskt  an svariga f\u00f6r att ocks\u00e5 denna del av entreprenaden fullg\u00f6rs. Partners andel av framtida fullg\u00f6rande i gemensamma verksamheter upp- g\u00e5r till 31 919 (55 874) Mkr. F\u00f6r den h\u00e4ndelse att Skanska tar \u00f6ver del av fullg\u00f6rande kommer Skanskas orderstock att \u00f6ka i motsvarande m\u00e5n. Skanska v\u00e4ljer att avtala om gemensamma verksamheter och joint venture n\u00e4r det \u00e4r f\u00f6rdelaktigt med tanke p\u00e5 projektets storlek och/eller typ av \u00e5taganden som ing\u00e5r i projektet. Att kombinera expertis och resurser med andra byggbolag \u00e4r d\u00e5 ett s\u00e4tt att optimera projektplanering och genomf\u00f6rande likv\u00e4l som att hantera specifika projektris- ker. Utomst\u00e5ende parter i dessa samarbetsarrangemang granskas enligt processen om anbudsf\u00f6rfarande. F\u00f6r mer information om gemensamma verksamheter och joint ventures se not 20 B och 20 C. Skanska Finland underr\u00e4ttades 2017 om att f\u00f6retagsbot beg\u00e4rts av \u00e5klagaren i samband med en mututredning som involverade en f\u00f6re detta fastighetschef i ett annat f\u00f6retag och avs\u00e5g vissa betalningar f\u00f6r sponsring av idrott som Skanska Finland gjort f\u00f6re 2013. Skanska Finlands verkst\u00e4llande direkt\u00f6r stod ocks\u00e5 \u00e5talad i detta m\u00e5l. Skanska har fr\u00e5n utredningens b\u00f6rjan aktivt samarbetat med \u00e5klagaren och polisen. 2019 avvisade Helsingfors tingsr\u00e4tt \u00e5talet mot Skanska Finland och Skanska  Finlands verkst\u00e4llande direkt\u00f6r liksom kravet p\u00e5 f\u00f6retagsbot. Domen \u00f6verklagades av \u00e5klagaren. Hovr\u00e4tten beslutade i april 2022 att fastst\u00e4lla tingsr\u00e4ttens beslut att avvisa \u00e5talet mot Skanska Finland och Skanska Finlands verk- st\u00e4llande direkt\u00f6r liksom kravet p\u00e5 f\u00f6retagsbot. Domen \u00f6verklagades inte och d\u00e4rmed avslutades \u00e4rendet 2022. Brasiliens konkurrensmyndighet, Administrative Council of Economic Defense (CADE), och Comptroller General of the Union (CGU) inledde 2015 administrativa processer mot Skanska Brasil betr\u00e4ffande vissa Petrobras-projekt. \u00c5r 2016 beslutade CGU att utest\u00e4nga Skanska Brasil fr\u00e5n offentliga upphandlingar under minst tv\u00e5 \u00e5r. Skanska Brasils \u00f6verklagande \u00e4r fortfarande under behandling. CADE har \u00e4nnu inte fattat n\u00e5got beslut i kartell\u00e4rendet. Ytterligare myndigheter i Brasilien har initierat r\u00e4tts- processer betr\u00e4ffande samma transaktioner. \u00c5r 2016 l\u00e4mnade Attorney General of the Union (AGU) in en st\u00e4mningsans\u00f6kan mot sju f\u00f6retag, d\u00e4ribland Skanska Brasil. \u00c5talet fokuserade p\u00e5 krav avseende felaktiga betalningar av en joint venture-partner. Domstolen i s\u00e5v\u00e4l f\u00f6rsta som andra instans ogillade yrkandet mot Skanska Brasil. AGU \u00f6verklagade domen till H\u00f6gsta domstolen som 2022 slutligen beslutade att fastst\u00e4lla domen i l\u00e4gre instans att ogilla talan mot Skanska Brasil. Federal Audit Court (TCU) \u00e4r en myndighet som granskar offentliga kontrakt, inklusive de som ing\u00e5tts med Petrobras. Skanska Brasil har vissa kontrakt som granskas av TCU. TCU meddelade 2020 ett principbeslut att skadest\u00e5nd f\u00f6r \u00f6verpriss\u00e4ttning i samtliga kontrakt som ing\u00e5tts av medlemmar i Petrobras-kartellen kan beslutas i enlighet med en ekonometrisk modell. TCU har i en granskningsrapport fr\u00e5n 2020 rekommenderat till\u00e4mpning av denna modell f\u00f6r att ber\u00e4kna skadest\u00e5nd f\u00f6r \u00f6verpriss\u00e4ttning i ett kontrakt med Petrobras som Skanska Brasil utf\u00f6rde i joint venture med andra. TCU beslutade i april 2021, baserat p\u00e5 den ekonometriska skadest\u00e5ndsber\u00e4kningen, att inleda en administrativ process g\u00e4llande p\u00e5st\u00e5dd \u00f6verpriss\u00e4ttning i projektet. Skanska Brasil har l\u00e4mnat svarom\u00e5l. TCU f\u00f6rv\u00e4ntas meddela slutligt beslut under 2023. TCU f\u00e4rdigst\u00e4llde i februari 2022 en utredning om p\u00e5st\u00e5dda felaktigheter i tv\u00e5 \u00e4ndringsorder i ovann\u00e4mnda projekt. Utredningen p\u00e5st\u00e5r att Petrobras felaktigt ut - betalat ett st\u00f6rre belopp till joint venture som kompen- sation f\u00f6r att Petrobras f\u00f6rsenat projektet tv\u00e5 \u00e5r. TCU har \u00e4nnu inte beslutat om en administrativ process skall p\u00e5b\u00f6rjas i detta \u00e4rende. 2006 inledde skattemyndigheterna i Argentina en utredning av cirka 120 f\u00f6retag, d\u00e4ribland Skanska S.A., g\u00e4llande bluffakturor. Skanska samarbetade med myn- digheterna och korrigerade sina inkomstdeklarationer. 2011 togs fallet upp i appellationsdomstolen som ans\u00e5g att det inte fanns n\u00e5gra bevis p\u00e5 \u00f6vertr\u00e4delser. \u00c5r 2017 beslutade emellertid den federala brottsm\u00e5lsdomstolen att \u00e5terigen \u00e5tala ett stort antal personer, inklusive tio f\u00f6re detta Skanska-anst\u00e4llda. Inget datum \u00e4r satt f\u00f6r  r\u00e4tteg\u00e5ng. Skanska s\u00e5lde sin argentinska verksamhet 2015, men driver \u00e4rendet eftersom det ing\u00e5r i f\u00f6rpliktel- serna gentemot k\u00f6paren . ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "L\u00f6ner, andra ers\u00e4ttningar och sociala kostnader 2022-12-31 2021-12-31 L\u00f6ner och ers\u00e4ttningar Styrelse, VD, vVD och \u00f6vrig ledningsgrupp 1) 2) 612  587 \u00d6vriga anst\u00e4llda 21 952 20 398 Summa l\u00f6ner och ers\u00e4ttningar 22 654 20 985 Sociala kostnader 3) 6 045 5 637 Icke monet\u00e4ra ers\u00e4ttningar 4) 994 942 Aktierelaterade ers\u00e4ttningar  471 388 Summa 30 074 27 952 1)  Beloppet avser styrelse, VD, vVD och \u00f6vrig ledningsgrupp i samtliga koncernf\u00f6retag. I beloppet inkluderas ers\u00e4ttningar till tidigare  styrelse, VD och vVD. 2) Varav 235 (222) Mkr avser r\u00f6rliga ers\u00e4ttningar.  3)  Varav 2 513 (2 395) Mkr avser pensionskostnader. Av koncernens totala pensions kostnader avser 82 (56) Mkr styrelse, VD, vVD och \u00f6vrig ledningsgrupp i samtliga koncernf\u00f6retag. I beloppet inkluderas pensionskostnader till tidigare styrelse, VD och vVD. 4)  I posten icke monet\u00e4ra ers\u00e4ttningar ing\u00e5r bland annat kostnader f\u00f6r sjukv\u00e5rdsf\u00f6rs\u00e4kring IFRS 2, Aktierelaterade ers\u00e4ttningar De aktiesparprogram som inf\u00f6rdes 2017 och 2020 redovisas som aktierelaterade ers\u00e4ttningar som regleras med ett eget kapitalinstrument i enlighet med IFRS 2. Detta inneb\u00e4r att det verkliga v\u00e4rdet ber\u00e4knas baserat p\u00e5 bed\u00f6md m\u00e5luppfyllelse av uppst\u00e4llda resultatm\u00e5l under m\u00e4tperioden. Efter m\u00e4tperiodens slut fastst\u00e4lls det verkliga v\u00e4rdet. V\u00e4rdet f\u00f6rdelas \u00f6ver den tre\u00e5riga intj\u00e4nandeperioden. N\u00e5gon omv\u00e4rdering efter att det verkliga v\u00e4rdet fastst\u00e4llts sker ej under resterande intj\u00e4nandeperiod f\u00f6rutom f\u00f6r f\u00f6r\u00e4ndringar av antalet aktier p\u00e5 grund av att villkoret om fortsatt anst\u00e4llning under intj\u00e4nandeperioden ej l\u00e4ngre uppfylls",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "Medelantal anst\u00e4llda Personal ber\u00e4knas som genomsnittligt antal anst\u00e4llda. Se not 1. 2022 varav m\u00e4n  % varav kvinnor % 2021 varav m\u00e4n  % varav kvinnor % Sverige 7 937 5 986  75 1 951  25 8 077 6 168  76 1 909  24 Norge 4 004 3 607  90  397  10 3 780 3 396  90  384  10 Finland 2 082 1 707  82  375  18 2 164 1 792  83  372  17 Storbritannien 3 500 2 562  73  938  27 4 231 3 173  75 1 058  25 Polen 1 534  969  63  565  37 1 642 1 062  65  580  35 Tjeckien 2 123 1 775  84  349  16 2 133 1 799  84  334  16 Slovakien  641  575  90  66  10  567  501  88  66  12 USA 6 440 5 270  82 1 170  18 7 323 6 134  84 1 189  16 \u00d6vriga l\u00e4nder  119  74  62  45  38  135  77  57  57  43 Summa 28 380 22 524  79 5 856  21 30 051 24 102  80 5 949  20 Antalet anst\u00e4llda vid \u00e5rets slut uppgick till 27 666 (28 699)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "\u00d6vrigt Inga l\u00e5n, st\u00e4llda s\u00e4kerheter eller eventualf\u00f6rpliktelser har l\u00e4mnats till f\u00f6rm\u00e5n f\u00f6r styrelseledamot och VD inom  koncernenNot 39. Upplysningar om transaktioner med n\u00e4rst\u00e5ende Upplysningar om n\u00e4rst\u00e5enderelationer, transaktioner med n\u00e4rst\u00e5ende och utest\u00e5ende mellanhavanden l\u00e4mnas enligt IAS 24, se not 1. F\u00f6r information om placeringar i Skanskas joint ventures och intressef\u00f6retag, se not 20 B. Nedan redovi- sas transaktioner med dessa n\u00e4rst\u00e5ende. Transaktioner med joint ventures 2022 2021 F\u00f6rs\u00e4ljning till joint ventures  675   976 Ink\u00f6p fr\u00e5n joint ventures  122   112 R\u00e4nteint\u00e4kter fr\u00e5n joint ventures 128 Utdelning fr\u00e5n joint ventures  504   742 Fordringar hos joint ventures  106   50 Transaktioner med intressef\u00f6retag 2022 2021 Fordringar hos intressef\u00f6retag 37 Skulder till intressef\u00f6retag 11 F\u00f6r information om ers\u00e4ttningar och transaktioner med ledande befattningshavare se not 37. Ut\u00f6ver vad som angivits  i not 37 har inga transaktioner med n\u00e4rst\u00e5ende fysiska personer \u00e4gt rum. Fredrik Lundberg, styrelseledamot i moderbolaget, inklusive bolag och maka, har ett best\u00e4mmande inflytande \u00f6ver Lundberggruppen. Under 2022 har Lundberggruppen gett Skanska byggentreprenad uppdrag om  12 (3) Mkr. Oms\u00e4ttningen har under \u00e5ret uppg\u00e5tt till 11 (1) Mkr och total utg\u00e5ende orderstock var 2 (2) Mkr.  Skanskas pensionsstiftelser direkt\u00e4ger 0 (0) aktier i Skanska. Det finns en obetydlig andel indirekt \u00e4gda aktier via investeringar i olika fonder. Under 2022 har inga transaktioner skett med Skanskas pensionsstiftelser. Skanska har erh\u00e5llit gottg\u00f6relser fr\u00e5n pensionsstiftelserna och debitering har skett f\u00f6r andra tj\u00e4nster utf\u00f6rda av Skanska.  F\u00f6r information om Skanskas pensionsstiftelser, se not 28. Samtliga transaktioner har skett p\u00e5 marknadsm\u00e4ssiga villkor ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "Not 37. Ers\u00e4ttning till ledande befattningshavare och styrelseledam\u00f6ter Med ledande befattningshavare avses VD och  Koncernchefen samt \u00f6vriga medlemmar i koncernled- ningen (Group Leadership Team). Koncernledningen  bestod vid utg\u00e5ngen av 2022 av sju personer, inklusive  VD och Koncernchef, varav tre kvinnor och fyra m\u00e4n.  Information om VD och Koncernchefen och \u00f6vriga med- lemmar i koncernledningen finns p\u00e5 sidorna 52\u201353.  Berednings- och beslutsprocesser  Styrelsens ers\u00e4ttningskommitt\u00e9 bereder styrelsens f\u00f6r- slag f\u00f6r beslut av \u00e5rsst\u00e4mman om riktlinjer f\u00f6r l\u00f6n och  annan ers\u00e4ttning till ledande befattningshavare (\u201ders\u00e4tt- ningsriktlinjerna\u201d) n\u00e4r det uppkommer behov av v\u00e4sent- liga \u00e4ndringar av riktlinjerna, dock minst vart fj\u00e4rde \u00e5r.  Nuvarande ers\u00e4ttningsriktlinjer beslutade av \u00e5rsst\u00e4m- man 2020 framg\u00e5r nedan under rubriken \u201dErs\u00e4ttningar  till ledande befattningshavare\u201d. Ers\u00e4ttningskommitt\u00e9n  har kommit till slutsatsen att de ers\u00e4ttningsriktlinjer som  antogs av \u00e5rsst\u00e4mman 2020 ska revideras, fr\u00e4mst avse- ende pensionsf\u00f6rm\u00e5ner i syfte att anpassa taket f\u00f6r pen- sionsf\u00f6rm\u00e5ner f\u00f6r ledande befattningshavare till r\u00e5dande  svensk marknadspraxis. Styrelsen har f\u00f6ljaktligen, efter  rekommendation fr\u00e5n ers\u00e4ttningskommitt\u00e9n, f\u00f6reslagit att \u00e5rsst\u00e4mman 2023 beslutar om reviderade ers\u00e4ttnings- riktlinjer, se sidorna 206\u2013208. L\u00f6n och \u00f6vriga f\u00f6rm\u00e5ner f\u00f6r VD och Koncernchef fastst\u00e4lls  av styrelsen efter f\u00f6rslag fr\u00e5n ers\u00e4ttningskommitt\u00e9n.  Ers\u00e4ttningskommitt\u00e9n beslutar om l\u00f6ner, r\u00f6rlig ers\u00e4ttning  och \u00f6vriga f\u00f6rm\u00e5ner f\u00f6r \u00f6vriga medlemmar i koncern- ledningen. VD och Koncernchef informerar l\u00f6pande  ers\u00e4ttnings kommitt\u00e9n om l\u00f6ner, r\u00f6rlig ers\u00e4ttning och  \u00f6vriga f\u00f6rm\u00e5ner f\u00f6r koncernstabschefer och aff\u00e4rsenhets- chefer. I ers\u00e4ttningskommitt\u00e9n ingick under 2022 styrel- sens ordf\u00f6rande Hans Bi\u00f6rck samt styrelseledam\u00f6terna P\u00e4r Boman och Jan Gurander. Ers\u00e4ttningskommitt\u00e9n  sammantr\u00e4dde sex g\u00e5nger under 2022. \u00c5rsst\u00e4mman  beslutar om styrelse arvoden och ers\u00e4ttning f\u00f6r kommitt\u00e9- arbete efter f\u00f6rslag fr\u00e5n valberedningen.  Ers\u00e4ttningar till ledande befattningshavare Riktlinjer f\u00f6r l\u00f6n och annan ers\u00e4ttning till ledande  befattningshavare \u00c5rsst\u00e4mman den 26 mars 2020 antog styrelsens f\u00f6r- slag till riktlinjer f\u00f6r l\u00f6n och annan ers\u00e4ttning till ledande  befattningshavare.  Med ledande befattningshavare avses VD och  Koncernchef samt \u00f6vriga medlemmar i koncernledningen  (Group Leadership Team). Riktlinjerna ska till\u00e4mpas p\u00e5  ers\u00e4ttningar som avtalas, och f\u00f6r\u00e4ndringar som g\u00f6rs  i redan avtalade ers\u00e4ttningar, efter det att riktlinjerna  antagits av \u00e5rsst\u00e4mman 2020. Riktlinjerna omfattar inte ers\u00e4ttningar som beslutas av \u00e5rsst\u00e4mman, inklusive  l\u00e5ngsiktiga aktierelaterade incitamentsprogram. Riktlinjernas fr\u00e4mjande av bolagets aff\u00e4rsstrategi,  l\u00e5ngsiktiga intressen och h\u00e5llbarhet  En framg\u00e5ngsrik implementering av Skanska AB:s  (\u201d bolaget\u201d) aff\u00e4rsstrategi och tillvaratagandet av bolagets  l\u00e5ngsiktiga intressen, inklusive dess h\u00e5llbarhetsagenda,  f\u00f6ruts\u00e4tter att bolaget kan rekrytera och beh\u00e5lla kvalifice- rade medarbetare. F\u00f6r detta kr\u00e4vs att bolaget kan erbjuda konkurrenskraftig ers\u00e4ttning. Dessa riktlinjer m\u00f6jligg\u00f6r att  ledande befattningshavare kan erbjudas en konkurrens- kraftig totalers\u00e4ttning.  R\u00f6rlig kontanters\u00e4ttning som omfattas av dessa riktlinjer  ska syfta till att fr\u00e4mja bolagets aff\u00e4rsstrategi och  l\u00e5ng siktiga intressen, inklusive dess h\u00e5llbarhetsagenda.  Detta genomf\u00f6rs genom de finansiella och icke finansiella  m\u00e5l som avg\u00f6r utfallet av r\u00f6rlig kontanters\u00e4ttning och  har en tydlig koppling till aff\u00e4rsstrategin och bolagets  h\u00e5llbarhetsagenda. Den r\u00f6rliga kontanters\u00e4ttningen  beskrivs n\u00e4rmare i avsnitt \u201dR\u00f6rlig kontanters\u00e4ttning\u201d.  Bolagets m\u00e5ls\u00e4ttning med att ha program f\u00f6r r\u00f6rlig  kontanters\u00e4ttning och det l\u00e5ngsiktiga aktierelaterade  incitamentsprogrammet \u00e4r att (i) driva beteenden som  st\u00f6djer bolagets l\u00e5ngsiktiga och kortsiktiga aff\u00e4rsresultat  och skapa v\u00e4rde f\u00f6r aktie\u00e4garna, (ii) g\u00f6ra bolaget  attraktivt som arbetsgivare f\u00f6r topp talanger, (iii) beh\u00e5lla  nyckelpersoner inom bolaget och (iv) \u00f6ka medarbetarnas  intresse och engagemang f\u00f6r bolagets verksamhet och  utveckling.  F\u00f6r information om bolagets aff\u00e4rsstrategi, se  bolagets webbplats: group.skanska.com/sv/about-us/ how-we-work/strategi/.  Total ers\u00e4ttning  Den sammanlagda ers\u00e4ttningen f\u00f6r varje ledande befatt- ningshavare ska vara marknadsm\u00e4ssig och konkurrens- kraftig p\u00e5 den arbetsmarknad d\u00e4r den ledande befatt- ningshavaren \u00e4r placerad och framst\u00e5ende prestationer ska reflekteras i den totala ers\u00e4ttningen. Ers\u00e4ttningen  f\u00e5r best\u00e5 av f\u00f6ljande komponenter: fast kontantl\u00f6n, r\u00f6rlig  kontanters\u00e4ttning, pensions- och f\u00f6rs\u00e4kringsf\u00f6rm\u00e5ner  och andra f\u00f6rm\u00e5ner. \u00c5rsst\u00e4mman kan d\u00e4rut\u00f6ver \u2013 och  oberoende av dessa riktlinjer \u2013 besluta om exempelvis  aktie- och aktiekursrelaterade ers\u00e4ttningar. Fast och r\u00f6rlig  ers\u00e4ttning ska vara relaterade till ledande befattnings- havarens ansvar och befogenhet.  R\u00f6rlig kontanters\u00e4ttning Uppfyllelse av kriterier f\u00f6r utbetalning av r\u00f6rlig kontant- ers\u00e4ttning ska kunna m\u00e4tas under en period om ett eller  flera \u00e5r. Den r\u00f6rliga kontanters\u00e4ttningen ska ha en h\u00f6gsta  gr\u00e4ns och vara relaterad till den fasta l\u00f6nen, och f\u00e5r uppg\u00e5  till h\u00f6gst 100 procent av den fasta \u00e5rliga kontantl\u00f6nen. Den r\u00f6rliga kontanters\u00e4ttningen ska beakta b\u00e5de finan- siell och icke-finansiell prestation. Utfallet i relation till f\u00f6r- utbest\u00e4mda och m\u00e4tbara finansiella m\u00e5l ska best\u00e4mma  den totala (finansiella) bonuspotentialen, det vill s\u00e4ga de  finansiella m\u00e5len utg\u00f6r basen f\u00f6r den totala bonuspoten- tialen. Detta utfall kan reduceras beroende p\u00e5 utfallet av  de icke finansiella  m\u00e5len. Den r\u00f6rliga kontanters\u00e4ttningen  ska baseras p\u00e5 utfallet i f\u00f6rh\u00e5llande till uppsatta m\u00e5l och  utformas s\u00e5 att \u00f6kad intressegemenskap uppn\u00e5s mellan  ledande befattningshavare och bolagets aktie\u00e4gare.  De finansiella m\u00e5len f\u00f6r den r\u00f6rliga kontanters\u00e4ttningen  kan vara relaterade till koncernens resultat f\u00f6re skatt, till  relevant aff\u00e4rsenhets resultat f\u00f6re finansiella poster och  skatt med mera.  De icke finansiella m\u00e5len ska fr\u00e4mja bolagets aff\u00e4rsstra- tegi och l\u00e5ngsiktiga intressen, inklusive dess h\u00e5llbarhets- agenda, genom att exempelvis ha en tydlig koppling till  aff\u00e4rsstrategin eller till bolagets h\u00e5llbarhetsagenda. De  icke finansiella m\u00e5len ska sammanlagt motsvara 50 pro- cent av den totala bonusen vilket inneb\u00e4r att det totala  bonusutfallet kan reduceras med maximalt 50 procent om  de icke finansiella m\u00e5len inte \u00e4r uppfyllda.  N\u00e4r m\u00e4tperioden f\u00f6r uppfyllelse av m\u00e5len f\u00f6r utbetalning  av r\u00f6rlig kontanters\u00e4ttning avslutats ska det fastst\u00e4llas i  vilken utstr\u00e4ckning m\u00e5len uppfyllts. Styrelsen ansvarar f\u00f6r bed\u00f6mningen s\u00e5vitt avser r\u00f6rlig kontanters\u00e4ttning till VD  och Koncernchefen. S\u00e5vitt avser r\u00f6rlig kontanters\u00e4ttning  till \u00f6vriga ledande befattningshavare ansvarar ers\u00e4tt- ningskommitt\u00e9n f\u00f6r bed\u00f6mningen. S\u00e5vitt avser finansiella  m\u00e5l ska bed\u00f6mningen baseras p\u00e5 den av bolaget senast  offentliggjorda finansiella informationen.  Villkoren f\u00f6r r\u00f6rlig kontanters\u00e4ttning ska utformas s\u00e5 att  styrelsen, om exceptionella ekonomiska f\u00f6rh\u00e5llanden  r\u00e5der, har m\u00f6jlighet att begr\u00e4nsa eller underl\u00e5ta att ge ut  r\u00f6rlig kontanters\u00e4ttning om ett s\u00e5dant utgivande bed\u00f6ms som orimligt och of\u00f6renligt med bolagets ansvar gente- mot aktie\u00e4garna, anst\u00e4llda och andra intressenter. Det  ska vidare finnas m\u00f6jlighet att begr\u00e4nsa eller underl\u00e5ta  att ge ut r\u00f6rlig ers\u00e4ttning, om styrelsen bed\u00f6mer att det  \u00e4r rimligt av andra sk\u00e4l. Vidare ska styrelsen ha m\u00f6jlighet  att \u00e5terta utbetald r\u00f6rlig kontanters\u00e4ttning om det i  efterhand visar sig att ledande befattningshavaren har  brutit mot Skanskas Uppf\u00f6randekod eller Skanskas \u00f6vriga  v\u00e4rderingar, policyer, standarder eller instruktioner.  Ytterligare r\u00f6rlig kontanters\u00e4ttning kan utg\u00e5 vid extraordi- n\u00e4ra omst\u00e4ndigheter, f\u00f6rutsatt att s\u00e5dana extraordin\u00e4ra  arrangemang \u00e4r tidsbegr\u00e4nsade och endast g\u00f6rs p\u00e5 indi- vidniv\u00e5 antingen i syfte att rekrytera eller beh\u00e5lla ledande  befattningshavare, eller som ers\u00e4ttning f\u00f6r extraordin\u00e4ra  arbets insatser ut\u00f6ver ledande befattningshavarens ordi- narie arbetsuppgifter. S\u00e5dan ers\u00e4ttning f\u00e5r inte \u00f6verstiga  ett belopp motsvarande 100 procent av den fasta \u00e5rliga  kontantl\u00f6nen samt ej utges mer \u00e4n en g\u00e5ng per \u00e5r och per  individ. Beslut om s\u00e5dan ers\u00e4ttning f\u00f6r VD och Koncernchef  ska fattas av styrelsen p\u00e5 f\u00f6rslag av ers\u00e4ttningskommitt\u00e9n.  Beslut om s\u00e5dan ers\u00e4ttning f\u00f6r \u00f6vriga ledande befattnings- havare ska fattas av ers\u00e4ttningskommitt\u00e9n p\u00e5 f\u00f6rslag av VD  och Koncernchefen.  Pension och f\u00f6rs\u00e4kringar  F\u00f6r VD och Koncernchefen ska pensionsf\u00f6rm\u00e5ner, inne- fattande sjukf\u00f6rs\u00e4kring, vara premiebest\u00e4mda. R\u00f6rlig kontanters\u00e4ttning ska inte vara pensionsgrundande.  Pensionspremierna f\u00f6r premiebest\u00e4md pension ska uppg\u00e5  till h\u00f6gst 35 procent av den fasta \u00e5rliga kontant l\u00f6nen. F\u00f6r  \u00f6vriga ledande befattningshavare ska pensionsf\u00f6rm\u00e5ner,  innefattande sjukf\u00f6rs\u00e4kring, vara premie best\u00e4mda. R\u00f6rlig  kontanters\u00e4ttning ska inte vara pensionsgrundande, med  undantag f\u00f6r de fall d\u00e4r det f\u00f6ljer av reglerna i en  generell  pensionsplan (till exempel den svenska ITP-planen).  Pensions premierna f\u00f6r premie best\u00e4md pension ska uppg\u00e5  till h\u00f6gst 30 procent av den fasta \u00e5rliga kontantl\u00f6nen. F\u00f6r  det fall att den r\u00f6rliga kontanters\u00e4ttningen \u00e4r pensions- grundande ska pensions premierna p\u00e5 den r\u00f6rliga kontant- ers\u00e4ttningen f\u00f6r premiebest\u00e4md pension uppg\u00e5 till h\u00f6gst  30 procent av den fasta \u00e5rliga kontantl\u00f6nen.  \u00d6vriga f\u00f6rm\u00e5ner Andra f\u00f6rm\u00e5ner f\u00e5r innefatta bland annat sjukv\u00e5rdsf\u00f6r- s\u00e4kring, bostadsf\u00f6rm\u00e5n, hemresor, skattekompensation,  parkering och bilf\u00f6rm\u00e5n. S\u00e5dana f\u00f6rm\u00e5ner f\u00e5r samman- lagt uppg\u00e5 till h\u00f6gst 15 procent av den fasta \u00e5rliga  kontantl\u00f6nen.  Betr\u00e4ffande anst\u00e4llningsf\u00f6rh\u00e5llanden som lyder under andra regler \u00e4n svenska f\u00e5r, s\u00e5vitt avser pensionsf\u00f6rm\u00e5- ner och andra f\u00f6rm\u00e5ner, vederb\u00f6rliga anpassningar ske f\u00f6r att f\u00f6lja tvingande s\u00e5dana regler eller fast lokal praxis,  varvid dessa riktlinjers \u00f6vergripande \u00e4ndam\u00e5l s\u00e5 l\u00e5ngt  m\u00f6jligt ska tillgodoses.  F\u00f6r ledande befattningshavare vilka \u00e4r stationerade i  annat land \u00e4n sitt hemland f\u00e5r ytterligare ers\u00e4ttning och  andra f\u00f6rm\u00e5ner utg\u00e5 i sk\u00e4lig omfattning med beaktande  av de s\u00e4rskilda omst\u00e4ndigheter som \u00e4r f\u00f6rknippade med s\u00e5dan utlandsstationering, varvid dessa riktlinjers  \u00f6ver gripande \u00e4ndam\u00e5l s\u00e5 l\u00e5ngt m\u00f6jligt ska tillgodoses.  S\u00e5dana f\u00f6rm\u00e5ner f\u00e5r sammanlagt uppg\u00e5 till h\u00f6gst  50 procent av den fasta \u00e5rliga kontantl\u00f6nen. L\u00e5ngsiktiga aktiesparprogram I bolaget har inr\u00e4ttats l\u00e5ngsiktiga aktiesparprogram, Skanska Employee Ownership Programs (\u201dSeop 4\u201d och \u201dSeop 5\u201d). De har beslutats av \u00e5rsst\u00e4mman och omfattas d\u00e4rf\u00f6r inte av dessa riktlinjer. Nya program kan beslutas av \u00e5rsst\u00e4mman. Seop 4 och Seop 5 ger nuvarande och framtida anst\u00e4llda m\u00f6jlighet att bli aktie\u00e4gare i Skanska och omfattar fast anst\u00e4llda inom Skanska-koncernen. De prestationskrav som anv\u00e4nds f\u00f6r att bed\u00f6ma utfallet av programmen har en tydlig koppling till aff\u00e4rsstrate- gin och d\u00e4rmed till bolagets l\u00e5ngsiktiga v\u00e4rdeskapande, inklusive dess h\u00e5llbarhetsagenda. Dessa prestationskrav best\u00e5r av finansiella m\u00e5l p\u00e5 koncern, aff\u00e4rsenhets- och/ eller aff\u00e4rsenhetsgruppniv\u00e5. Det finansiella m\u00e5l som f\u00f6r n\u00e4rvarande \u00e4r till\u00e4mpligt p\u00e5 koncernniv\u00e5 \u00e4r tillv\u00e4xt i vinst per aktie (\u201dEPS\u201d). De finansiella m\u00e5l som g\u00e4ller p\u00e5 aff\u00e4rsenhets- och/eller aff\u00e4rsenhetsgruppniv\u00e5 varierar beroende p\u00e5 vilken verksamhetsgren som den relevanta aff\u00e4rsen heten eller aff\u00e4rsenhetsgruppen tillh\u00f6r, enligt nedan tabell. Bygg- verksamhet Bostads- utveckling Kommersiell  fastighetsutveckling EBIT 1) EBIT EBIT \u2013 ROCE 2) Uthyrda kvadratmeter 1) Resultat f\u00f6re finansiella poster och skatt. 2) Avkastning p\u00e5 sysselsatt kapital. Seop 4 och Seop 5 uppst\u00e4ller vidare krav p\u00e5 egen inves- tering och tre\u00e5rig innehavs- och anst\u00e4llningstid. F\u00f6r mer information om Seop 4 och Seop 5, innefattande de kriterier som utfallet \u00e4r beroende av, se bolagets webbplats: group. skanska.com/492024/siteassets/corporate-governance/ annual-general-meeting/2019/punkt-17-styrelsens-for- slag-om-ett-langsiktigt-aktiesparprogram-seop-5-.pdf Upph\u00f6rande av anst\u00e4llning Vid upps\u00e4gning fr\u00e5n bolaget g\u00e4ller normalt en upps\u00e4gnings- tid om sex m\u00e5nader kombinerat med avg\u00e5ngsvederlag motsvarande h\u00f6gst 18 m\u00e5naders fast kontantl\u00f6n, eller alternativt en upps\u00e4gningstid motsvarande h\u00f6gst tolv m\u00e5nader i kombination med avg\u00e5ngsvederlag  motsvarande h\u00f6gst tolv m\u00e5naders fast kontantl\u00f6n. Fast  kontantl\u00f6n under upps\u00e4gningstiden och avg\u00e5ngsvederlag f\u00e5r  sammantaget inte \u00f6verstiga ett belopp motsvarande  den fasta kontantl\u00f6nen f\u00f6r tv\u00e5 \u00e5r. Vid upps\u00e4gning fr\u00e5n ledande befattningshavarens sida f\u00e5r upps\u00e4gningstiden vara h\u00f6gst tolv m\u00e5nader, utan r\u00e4tt till avg\u00e5ngsvederlag. Ers\u00e4ttning till styrelseledam\u00f6ter ut\u00f6ver styrelsearvode I den m\u00e5n icke anst\u00e4lld bolagsst\u00e4mmovald styrelse- ledamot utf\u00f6r arbete f\u00f6r bolagets r\u00e4kning, vid sidan av styrelse arbetet, ska konsultarvode och annan ers\u00e4ttning f\u00f6r s\u00e5dant arbete kunna utg\u00e5. Beslut om konsult arvode och annan ers\u00e4ttning till icke anst\u00e4llda bolagsst\u00e4mmovalda styrelseledam\u00f6ter fattas av ers\u00e4ttningskommitt\u00e9n. L\u00f6n och anst\u00e4llningsvillkor f\u00f6r anst\u00e4llda Vid beredningen av styrelsens f\u00f6rslag till dessa ers\u00e4tt- ningsriktlinjer har l\u00f6n och anst\u00e4llningsvillkor f\u00f6r bolagets anst\u00e4llda beaktats genom att uppgifter om anst\u00e4lldas totalers\u00e4ttning, ers\u00e4ttningens komponenter samt ers\u00e4tt- ningens \u00f6kning och \u00f6kningstakt \u00f6ver tid har utgjort en del av ers\u00e4ttningskommitt\u00e9ns och styrelsens besluts- underlag vid utv\u00e4rderingen av sk\u00e4ligheten av riktlinjerna och de begr\u00e4nsningar som f\u00f6ljer av dessa. Utvecklingen av avst\u00e5ndet mellan de ledande befattningshavarnas ers\u00e4ttning och \u00f6vriga anst\u00e4lldas ers\u00e4ttning kommer att redo visas i ers\u00e4ttningsrapporten. Beslutsprocessen f\u00f6r att fastst\u00e4lla, se \u00f6ver och genomf\u00f6ra  riktlinjerna Styrelsen har inr\u00e4ttat en ers\u00e4ttningskommitt\u00e9. I kom- mitt\u00e9ns uppgifter ing\u00e5r att bereda styrelsens beslut om f\u00f6rslag till riktlinjer f\u00f6r ers\u00e4ttning till ledande befatt- ningshavare. Styrelsen ska uppr\u00e4tta f\u00f6rslag till nya riktlinjer \u00e5tminstone vart fj\u00e4rde \u00e5r och l\u00e4gga fram f\u00f6rslaget f\u00f6r beslut vid \u00e5rsst\u00e4mman. Riktlinjerna ska g\u00e4lla till dess att nya riktlinjer antagits av \u00e5rsst\u00e4mman. Ers\u00e4ttningskommitt\u00e9n ska \u00e4ven f\u00f6lja och utv\u00e4rdera program f\u00f6r r\u00f6rliga ers\u00e4ttningar f\u00f6r bolagsledningen, till\u00e4mpningen av riktlinjer f\u00f6r ers\u00e4ttning till ledande befattningshavare samt g\u00e4llande ers\u00e4ttningsstrukturer och ers\u00e4ttningsniv\u00e5er i bolaget. Ers\u00e4ttningskommitt\u00e9ns ledam\u00f6ter \u00e4r oberoende i f\u00f6rh\u00e5llande till bolaget och bolagsledningen. Vid styrelsens behandling av och beslut i ers\u00e4ttningsrelaterade fr\u00e5gor n\u00e4rvarar inte VD och Koncernchefen eller andra personer i bolagsledningen,  i den m\u00e5n de ber\u00f6rs av fr\u00e5gorna. Fr\u00e5ng\u00e5ende av riktlinjerna Styrelsen f\u00e5r besluta att tillf\u00e4lligt fr\u00e5ng\u00e5 riktlinjerna helt eller delvis, om det i ett enskilt fall finns s\u00e4rskilda sk\u00e4l f\u00f6r det och ett avsteg \u00e4r n\u00f6dv\u00e4ndigt f\u00f6r att tillgodose bolagets l\u00e5ngsiktiga intressen, inklusive dess h\u00e5llbarhets agenda, eller f\u00f6r att s\u00e4kerst\u00e4lla bolagets ekonomiska b\u00e4rkraft. Som angivits ovan ing\u00e5r det i ers\u00e4ttningskommitt\u00e9ns uppgifter att bereda styrelsens beslut i ers\u00e4ttningsfr\u00e5gor, vilket innefattar beslut om avsteg fr\u00e5n riktlinjerna. Finansiella m\u00e5l f\u00f6r r\u00f6rlig kontanters\u00e4ttning 2022 Vinstm\u00e5tt Startpunkt Outperform Utfall Uppfyllande- grad 2) Koncernen Resultat efter finansiella poster, Mdr kr 1) 5,9 8,1 9,4 100% Byggverksamhet R\u00f6relseresultat, Mdr kr 3,7 5,0 5,8 93% R\u00f6relsemarginal, % 2,6 3,5 3,7 91% Bostadsutveckling  R\u00f6relseresultat, Mdr kr 1,2 1,8 1,0 56% Avkastning p\u00e5 sysselsatt kapital, % 8 10 7 52% Kommersiell fastighetsutveckling R\u00f6relseresultat, Mdr kr 1,4 2,5 2,9 64% Avkastning p\u00e5 sysselsatt kapital, % 3) 4 7 8 54% Uthyrning, tusental, kvm 3) 69 290 135 33% 1)  Resultatet exkluderar elimineringar p\u00e5 koncernniv\u00e5 samt operativa enheten Asset Management (portf\u00f6lj av OPS-tillg\u00e5ngar). Outperform-m\u00e5let p\u00e5 koncernniv\u00e5 utg\u00f6r 95 procent av verksamhetsgrenarnas sammanlagda Outperform-m\u00e5l och Startpunktsm\u00e5let utg\u00f6r 105 procent av verksamhetsgrenarnas sammanlagda Startpunktsm\u00e5l. 2)  Uppfyllandegraden baseras p\u00e5 utfallen f\u00f6r respektive aff\u00e4rsenhet som v\u00e4gs samman. D\u00e5 uppfyllnad per aff\u00e4rsenhet inte kan vara l\u00e4gre \u00e4n 0 procent eller h\u00f6gre \u00e4n 100 procent, kan utfall under Startpunkten och/eller \u00f6ver Outperform f\u00f6r aff\u00e4rsenheterna p\u00e5verka j\u00e4mf\u00f6relsen mot verksamhetsgrenens sammanv\u00e4gda utfall. 3) Omfattar aff\u00e4rsenheterna Kommersiell fastighetsutveckling i Norden, Europa och USA. M\u00e5ls\u00e4ttning och prestation avseende r\u00f6rliga ers\u00e4ttningar R\u00f6rlig ers\u00e4ttning best\u00e5r av tv\u00e5 delar, dels \u00e5rlig r\u00f6rlig kontanters\u00e4ttning, dels l\u00e5ngsiktiga aktieprogram som omfattar ers\u00e4ttning i form av aktier. De l\u00e5ngsiktiga aktie- programmen beskrivs under avsnitten \u201dL\u00e5ngsiktiga aktie - program\u201d samt \u201dTidigare l\u00e5ngsiktiga aktieprogram\u201d i denna not. I tabellen ovan anges, per verksamhetsgren, startpunkt, outperform och utfall f\u00f6r de finansiella m\u00e5len f\u00f6r den r\u00f6r- liga kontanters\u00e4ttningen 2022. I till\u00e4gg till de finansiella m\u00e5len har respektive person i koncernledningen icke finansiella m\u00e5l som kan reducera utfallet m\u00e4tt enbart p\u00e5 de finansiella m\u00e5len. De icke finansiella  m\u00e5len ska fr\u00e4mja bolagets aff\u00e4rsstrategi och l\u00e5ngsiktiga intressen, inklusive dess h\u00e5llbarhetsagenda, genom att exempelvis ha en tyd- lig koppling till aff\u00e4rsstrategin eller bolagets h\u00e5llbarhets- agenda. I de fall de icke finansiella  m\u00e5len inte har upp- n\u00e5tts reduceras utfallet. F\u00f6r koncernledningen, exklusive VD och Koncernchefen, knyts \u00e5rlig r\u00f6rlig kontanters\u00e4ttning till koncernm\u00e5len och/ eller till de aff\u00e4rsenheter de \u00e4r direkt ansvariga f\u00f6r. Det prelimin\u00e4ra utfallet f\u00f6r \u00f6vrig koncernledning blev i genom- snitt 76 (77) procent av fast l\u00f6n. Styrelsen beslutar om det slutliga utfallet av r\u00f6rliga kontanters\u00e4ttningar efter uppf\u00f6ljning av verksamheten under f\u00f6rsta kvartalet 2023. Ber\u00e4kningen \u00e4r vidare prelimin\u00e4r s\u00e5tillvida att eventuella avdrag som f\u00f6ljd av de icke finansiella m\u00e5len \u00e4nnu inte beaktats. M\u00e5ls\u00e4ttning och prestation avseende r\u00f6rlig kontanters\u00e4ttning f\u00f6r VD och Koncernchef F\u00f6r VD och Koncernchefen kan den r\u00f6rliga kontanters\u00e4tt- ningen uppg\u00e5 till h\u00f6gst 75 procent av den fasta l\u00f6nen. De finansiella m\u00e5len har varit desamma som koncernm\u00e5len enligt tabellen ovan. Styrelsen har m\u00f6jlighet att reducera utfallet av den r\u00f6rliga kontanters\u00e4ttningen m\u00e4tt enbart p\u00e5 de finansiella m\u00e5len med maximalt 50 procent baserat p\u00e5 utfallet av de icke finansiella  m\u00e5len. Det prelimin\u00e4ra utfallet av VD och Koncernchefens r\u00f6rliga kontanters\u00e4tt- ning (det vill s\u00e4ga exklusive aktiesparprogrammet) visar p\u00e5 utfall om 75 (75) procent av fast l\u00f6n baserat p\u00e5 finan- siella m\u00e5l med en prelimin\u00e4r m\u00e5luppfyllelse p\u00e5 100 (100) procent. Styrelsen beslutar om det slutliga utfallet efter uppf\u00f6ljning av verksamheten under f\u00f6rsta kvartalet 2023. Ber\u00e4kningen \u00e4r vidare prelimin\u00e4r s\u00e5tillvida att eventuella avdrag som f\u00f6ljd av de icke finansiella  m\u00e5len \u00e4nnu inte beaktats.  Pensionsf\u00f6rm\u00e5ner Pensions\u00e5ldern f\u00f6r personer i koncernledningen \u00e4r 65 \u00e5r. Anst\u00e4llda i Sverige har r\u00e4tt till pensionsf\u00f6rm\u00e5n enligt ITP planen. Anst\u00e4llda utanf\u00f6r Sverige omfattas av lokala pen- sionsplaner. Premien f\u00f6r 2022 till den premiebest\u00e4mda pensions planen ITP1 utg\u00f6r 4,5 procent av kontant brutto- l\u00f6n upp till 7,5 inkomstbasbelopp och 30 procent av kon- tant bruttol\u00f6n d\u00e4rut\u00f6ver. VD och Koncernchefen omfattas av en individuell tj\u00e4nstepensionsf\u00f6rs\u00e4kring. Tj\u00e4nstepensionsf\u00f6rs\u00e4kringen \u00e4r avgiftsbest\u00e4md och totala premier till tj\u00e4nstepensions- f\u00f6rs\u00e4kringen uppg\u00e5r till 35 procent av den fasta l\u00f6nen. Avg\u00e5ngsvederlag F\u00f6r personer i koncernledningen g\u00e4ller vid   upps\u00e4gning fr\u00e5n bolagets sida, en upps\u00e4gningstid om sex  m\u00e5nader med bibeh\u00e5llen fast l\u00f6n och f\u00f6rm\u00e5ner,  exklusive  r\u00f6rlig kontanters\u00e4ttning. Efter upps\u00e4gningstiden utbetalas avg\u00e5ngsvederlag under 12\u201318 m\u00e5nader. Avg\u00e5ngsvederlag som utbetalas efter upps\u00e4gningstid \u00e4r normalt f\u00f6renad med avr\u00e4kningsskyldighet. Mellan Skanska och VD och Koncernchefen g\u00e4ller en \u00f6msesidig upps\u00e4gningstid om tolv m\u00e5nader med bibeh\u00e5llen fast l\u00f6n och f\u00f6rm\u00e5ner, exklusive r\u00f6rlig kontanters\u00e4ttning. Efter upps\u00e4gningstiden utbetalas avg\u00e5ngsvederlag under tolv m\u00e5nader. Avg\u00e5ngsvederlag som utbetalas efter upps\u00e4gningstid \u00e4r normalt f\u00f6renad med avr\u00e4kningsskyldighet. Kostnadsf\u00f6rda ers\u00e4ttningar och f\u00f6rm\u00e5ner 2022 Styrelsearvoden \u00c5rsst\u00e4mman 2022 beslutade, i enlighet med valbered- ningens f\u00f6rslag, att arvoden till styrelsens ordf\u00f6rande och \u00f6vriga bolagsst\u00e4mmovalda styrelse ledam\u00f6ter som inte \u00e4r anst\u00e4llda av Skanska skulle utg\u00e5 med samman- lagt 10 435 (9 171) tusen kronor (Tkr) inklusive arvoden f\u00f6r arbete i styrelsens kommitt\u00e9er. Som Skanska meddelade genom pressmeddelande den 31 augusti 2021 avgick Jayne McGivern p\u00e5 egen beg\u00e4ran som ledamot i styrelsen med verkan fr\u00e5n och med den dagen. Mot bakgrund av att Jayne McGivern avgick som ledamot i styrelsen, och d\u00e4rmed \u00e4ven som ledamot i styrelsens ers\u00e4ttningskommitt\u00e9, uts\u00e5gs Jan Gurander till ny ledamot i ers\u00e4ttningskommitt\u00e9n vid styrelsem\u00f6te den 15 september 2021, med verkan fr\u00e5n och med det datumet. Detta innebar att det totala styrelsearvodet f\u00f6r 2021 justerades till 8 701 Tkr. F\u00f6r mer detaljerad information om styrelsearvode, se tabell nedan. Styrelsens ordf\u00f6rande Styrelsens ordf\u00f6rande Hans Bi\u00f6rck har tillerk\u00e4nts styrelse- arvode med totalt 2 775 (2 687) Tkr varav 525 (512) Tkr avseende kommitt\u00e9arbete. Styrelse Tkr Styrelsearvode Revisionskommitt\u00e9n Ers\u00e4ttningskommitt\u00e9n Projektkommitt\u00e9n Totalt arvode 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 Styrelsens ordf\u00f6rande Hans Bi\u00f6rck  2 250 2 175 190 185 115 112 220 215 2 775 2 687 \u00d6vrig styrelse Fredrik Lundberg 750 725 0 0 0 0 220 215 970 940 P\u00e4r Boman 750 725 270 260 110 107 220 215 1 350 1 307 Jayne McGivern - 363 - 0 - 54 - 108 - 524 Catherine Marcus 750 725 0 0 0 0 220 215 970 940 Jan Gurander 750 725 190 185 110 54 220 215 1 270 1 179 \u00c5sa S\u00f6derstr\u00f6m Winberg 750 725 190 185 0 0 220 215 1 160 1 125 Mats Hederos 750 - 0 - 0 - 220 - 970 - Ann E. Massey 750 - 0 - 0 - 220 - 970 - Summa 7 500 6 163 840 815 335 326 1 760 1 398 10 435 8 701 Koncernledning Tkr Grundl\u00f6n R\u00f6rlig kontanters\u00e4ttning 1) Tilldelat v\u00e4rde aktiesparprogram 2) \u00d6vriga ers\u00e4ttningar och f\u00f6rm\u00e5ner Pensionskostnad Total ers\u00e4ttning 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 VD och Koncernchef Anders Danielsson 13  750 13 125 10 313 9 844 7 756 8 050 126 160 4 812 4 594 36 757 35 772 \u00d6vrig koncernledning (6 personer) 3) 36 501 29 840 27 692 23 355 20 315 18 589 1 398 1 263 11 077 9 263 96 983 82 308 Summa 50 251 42 965 38 005 33 198 28 071 26 639 1 525 1 422 15 890 13 856 133 740 118 080 1)  R\u00f6rlig kontanters\u00e4ttning avseende r\u00e4kenskaps\u00e5ret 2022 \u00e4r prelimin\u00e4r och fastst\u00e4lls slutgiltigt samt utbetalas efter uppf\u00f6ljning av utfallet i f\u00f6rsta kvartalet 2023. I avtalen f\u00f6r r\u00f6rlig kontanters\u00e4ttning ing\u00e5r en allm\u00e4n klausul som stipulerar att styrelsen och ers\u00e4ttningskommitt\u00e9n  har r\u00e4tt att helt eller delvis reducera den r\u00f6rliga kontanters\u00e4ttningen. Beloppen som ing\u00e5r i rubriken \u201dR\u00f6rlig kontanters\u00e4ttning\u201d i ovanst\u00e5ende uppst\u00e4llning avseende 2021 utg\u00f6r faktiska utbetalningar f\u00f6r r\u00e4kenskaps\u00e5ret 2021. 2)  Angivet v\u00e4rde f\u00f6r 2022 avser prelimin\u00e4r tilldelning av prestationsaktier f\u00f6r 2022 \u00e5rs investerade sparaktier, ber\u00e4knat med aktiekurs per 30 december 2022 (165 kr).  Styrelsen beslutar om det slutliga utfallet f\u00f6r 2022 efter uppf\u00f6ljning av verksamheten under f\u00f6rsta kvartalet 2023.  F\u00f6r erh\u00e5llande av prestationsaktierna f\u00f6ruts\u00e4tts ytterligare tre \u00e5rs tj\u00e4nstg\u00f6ring. Det totala v\u00e4rdet \u00e4r inte kostnadsf\u00f6rt \u00e4nnu, d\u00e5 kostnaden f\u00f6rdelas \u00f6ver tre \u00e5r i enlighet med IFRS 2, se avsnitt \u201dL\u00e5ngsiktiga aktie program\u201d.  Se tabell \u201dSkanska Employee Ownership Program-koncern- ledning\u201d p\u00e5 sidan 182 f\u00f6r en \u00f6versikt av investerade, tilldelade och utskiftade aktier f\u00f6r VD och Koncernchefen samt \u00f6vrig koncernledning. 3) Under perioden 1 januari \u2013 31 oktober 2021 bestod \u00f6vrig koncernledning av fem personer. F\u00f6r koncernledningsmedlemmar som tilltr\u00e4tt eller fr\u00e5ntr\u00e4tt under \u00e5ret inkluderar tabellen enbart ers\u00e4ttning och f\u00f6rm\u00e5ner som uppburits f\u00f6r perioden som koncernledningsmedlem. Skanska Employee Ownership Program - koncernledning Antal aktier och v\u00e4rde av aktier Tkr Antal  f\u00f6rv\u00e4rvade sparaktier 1) V\u00e4rde av  f\u00f6rv\u00e4rvade sparaktier 2) Antal  tilldelade aktier\u00e4tter 3) V\u00e4rde av  tilldelade aktier\u00e4tter 4) Antal  utskiftade aktier 5) V\u00e4rde av  utskiftade aktier 6) 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 VD och Koncernchef  Anders Danielsson 7 834 5 729 1 293 1 342 47 004 34 372 7 756 8 050 37 741 0 6 227 0 \u00d6vrig koncernledning  (6 personer) 7) 20 912 13 229 3 450 3 098 123 120 79 372 20 315 18 589 91 343 3 886 15 072 910 Summa 28 746 18 957 4 743 4 440 170 124 113 743 28 071 26 639 129 084 3 886 21 299 910 1)  Antalet sparaktier som VD och Koncernchefen respektive \u00f6vrig koncernledning har investerat i avseende r\u00e4kenskaps\u00e5ret. 2) Angivet v\u00e4rde f\u00f6r 2022 avser investerade sparaktier avseende r\u00e4kenskaps\u00e5ret 2022, ber\u00e4knat med aktiekurs per 30 december 2022 (165 kr). 3)  Antalet framtida prestationsaktier som tilldelats VD och Koncernchefen respektive \u00f6vrig koncernledning relaterat till investerade sparaktier avseende r\u00e4kenskaps\u00e5ret. Antalet tilldelade framtida prestationsaktier avseende r\u00e4kenskaps\u00e5ret 2022 \u00e4r prelimin\u00e4rt.  Det prelimin\u00e4ra utfallet av Outperform-m\u00e5len f\u00f6r 2022 \u00e4r 100 procent. Styrelsen beslutar om det slutliga utfallet efter uppf\u00f6ljning av verksamheten under f\u00f6rsta kvartalet 2023. F\u00f6r erh\u00e5llande av prestationsaktier f\u00f6ruts\u00e4tts ytterligare tre \u00e5rs tj\u00e4nstg\u00f6ring. 4) Angivet v\u00e4rde f\u00f6r 2022 avser prelimin\u00e4r tilldelning av framtida prestationsaktier f\u00f6r 2022 \u00e5rs investerade sparaktier, ber\u00e4knat med aktiekurs per 30 december 2022 (165 kr). 5) Antalet aktier som VD och Koncernchefen respektive \u00f6vrig koncernledning, efter en tre\u00e5rig inl\u00e5sningsperiod, har erh\u00e5llit inom ramen f\u00f6r det tidigare aktiesparprogrammet Seop 4. 6) Angivet v\u00e4rde f\u00f6r 2022 avser utskiftade aktier tilldelade f\u00f6r r\u00e4kenskaps\u00e5ret 2019, ber\u00e4knat med aktiekurs per 30 december 2022 (165 kr). 7) Under perioden 1 januari \u2013 31 oktober 2021, bestod \u00f6vrig koncernledning av fem personer. F\u00f6r koncernledningsmedlemmar som tilltr\u00e4tt eller fr\u00e5ntr\u00e4tt under \u00e5ret inkluderar tabellen enbart aktier relaterade till perioden som koncernledningsmedlem. Styrelseledam\u00f6ter Ut\u00f6ver ordinarie styrelsearvode och arvode f\u00f6r kommitt\u00e9- arbete har inga arvoden utbetalats till ledam\u00f6terna i deras roll som styrelseledamot. F\u00f6r styrelseledam\u00f6ter utsedda av de anst\u00e4llda redovisas inte uppgift om l\u00f6ner och ers\u00e4ttningar samt pensioner d\u00e5 de inte uppb\u00e4r dessa i egenskap av styrelseledamot. F\u00f6r styrelseledam\u00f6ter som tidigare, f\u00f6re r\u00e4kenskaps\u00e5rets ing\u00e5ng, varit anst\u00e4llda i koncernen redovisas uppgift om pensionsf\u00f6rpliktelser i deras tidigare roll som anst\u00e4llda. VD och Koncernchef VD och Koncernchefen Anders Danielsson har under 2022 uppburit ers\u00e4ttning som anges i tabellen \u201dKoncernledning\u201d p\u00e5 sidan 181. Vidare deltar VD och Koncernchefen i koncer nens p\u00e5g\u00e5ende aktiesparprogram Seop 5 med  tilldelning av prestationsaktier, se avsnitt \u201dL\u00e5ngsiktiga aktieprogram\u201d i denna not samt tabellen \u201dSkanska Employee Ownership Program - koncernledning\u201d ovan. \u00d6vrig koncernledning \u00d6vrig koncernledning omfattade vid utg\u00e5ngen av 2022 sammanlagt sex personer. Under 2022 har \u00f6vrig koncern ledning uppburit ers\u00e4ttning som anges i tabel- len \u201dKoncernledning\u201d p\u00e5 sidan 181. Vidare omfattas den \u00f6vriga koncernledningen av koncernens p\u00e5g\u00e5ende aktiesparprogram Seop 5 med tilldelning av prestations- aktier, se avsnitt \u201dL\u00e5ngsiktiga aktieprogram\u201d i denna not samt tabellen \u201dSkanska Employee Ownership Program- koncernledning\u201d ovan. Samtliga ovan n\u00e4mnda ers\u00e4ttningar och f\u00f6rm\u00e5ner har belastat Skanska AB utom 31 961 Tkr (26 285) till \u00f6vrig koncernledning vilket har belastat andra koncernf\u00f6retag. Pensionsf\u00f6rpliktelser till nuvarande och tidigare ledande befattningshavare Utest\u00e5ende pensionsf\u00f6rpliktelser till VD och Koncern- chefen och tidigare VD:ar uppg\u00e5r \u00e5r 2022 till 135 557 (165 893) Tkr. Till \u00f6vrig koncernledning och  tidigare \u00f6vrig koncernledning uppg\u00e5r utest\u00e5ende f\u00f6rpliktelser till 102 001 (119 117) Tkr. L\u00e5ngsiktiga aktieprogram Aktiesparprogram \u2013 Skanska Employee Ownership Program, Seop 5 (2020\u20132022) \u00c5rsst\u00e4mman den 28 mars 2019 beslutade i enlighet med styrelsens f\u00f6rslag om det l\u00e5ngsiktiga aktiesparpro- grammet Seop 5 f\u00f6r koncernens fast anst\u00e4llda. Seop 5 \u00e4r huvudsakligen en f\u00f6rl\u00e4ngning av det tidigare aktie- sparprogrammet Seop 4, som l\u00f6pte 2017\u20132019. Villkoren \u00f6verens st\u00e4mmer i allt v\u00e4sentligt med villkoren i det tidi- gare programmet, Seop 4. Chefer kan dock enligt villkoren f\u00f6r Seop 5 inte erh\u00e5lla n\u00e5gra matchningsaktier. Antalet prestationsaktier som h\u00f6gst kan tilldelas deltagarna i respektive underkategori chefer har ist\u00e4llet \u00f6kats med en aktie till 16, 20 respektive 24 f\u00f6r varje fyra f\u00f6rv\u00e4rvade sparaktier. Programmet riktar sig till cirka 32 000 fast anst\u00e4llda inom Skanska koncernen varav cirka 2 000 nyckelanst\u00e4llda och cirka 300 chefer, inklusive VD och Koncernchefen och \u00f6vrig koncernledning. Programmet inneb\u00e4r att anst\u00e4llda, nyckelanst\u00e4llda och chefer erbjuds m\u00f6jlighet att, f\u00f6rutsatt en egen investering i Skanska B-aktier under ett visst r\u00e4kenskaps\u00e5r (\u201dsparaktier\u201d), av Skanska vederlagsfritt erh\u00e5lla Skanska B-aktier. Vid en egen investering av fyra Skanska B-aktier har anst\u00e4llda och nyckelanst\u00e4llda r\u00e4tt att, efter en tre\u00e5rig inl\u00e5sningsperiod, vederlagsfritt erh\u00e5lla en Skanska B-aktie (\u201dmatchningsaktie\u201d). D\u00e4rut\u00f6ver har anst\u00e4llda, nyckelanst\u00e4llda och chefer m\u00f6jligheten att, beroende p\u00e5 uppfyllande av vissa resultatbaserade prestationsvillkor under f\u00f6rv\u00e4rvsperioden, efter inl\u00e5sningsperioden vederlagsfritt erh\u00e5lla ytterligare Skanska B-aktier (\u201dprestationsaktier\u201d). F\u00f6rv\u00e4rvsperioden t\u00e4cker perioden 2020\u20132022 och inl\u00e5s- ningsperioden l\u00f6per under tre \u00e5r fr\u00e5n den m\u00e5nad spar- aktien f\u00f6rv\u00e4rvades. Anst\u00e4llda kan f\u00f6r varje fyra f\u00f6rv\u00e4rvade sparaktier h\u00f6gst erh\u00e5lla tre prestationsaktier (ut\u00f6ver en matchningsaktie). Nyckelanst\u00e4llda kan f\u00f6r varje fyra f\u00f6rv\u00e4rvade sparaktier h\u00f6gst erh\u00e5lla sju prestationsaktier (ut\u00f6ver en matchningsaktie). Chefer (vilka delas in i tre underkategorier) kan f\u00f6r varje fyra f\u00f6rv\u00e4rvade sparaktier h\u00f6gst erh\u00e5lla 16, 20 respektive 24 prestationsaktier. Det antal sparaktier som en deltagare i programmet h\u00f6gst f\u00e5r f\u00f6rv\u00e4rva, genom m\u00e5natligt sparande, \u00e4r beroende av den anst\u00e4lldes l\u00f6n och om den anst\u00e4llde deltar i programmet s\u00e5som anst\u00e4lld, nyckelanst\u00e4lld eller chef. En f\u00f6ruts\u00e4ttning f\u00f6r att en deltagare ska ha m\u00f6jlighet att erh\u00e5lla matchnings- och/eller prestationsaktier \u00e4r att denne \u00e4r anst\u00e4lld inom koncernen under hela inl\u00e5snings- perioden och under denna inl\u00e5sningsperiod har beh\u00e5llit sparaktierna. Programmet innefattar tv\u00e5 kostnadstak. Det f\u00f6rsta  kostnads  taket \u00e4r beroende av i vilken utstr\u00e4ckning de finansiella Seop- specifika Outperform- m\u00e5len \u00e4r uppfyllda, vilket begr\u00e4nsar Skanskas totala kostnad f\u00f6r respektive investe- rings\u00e5r till 225\u2013700 Mkr, relaterat till uppfyllelse av de finan- siella Seop-specifika  Outperform-m\u00e5len p\u00e5 koncernniv\u00e5. Det f\u00f6rsta kostnads taket justeras i enlighet med konsument- prisindex med bas\u00e5r 2019 f\u00f6r Seop 5. Det andra kostnadsta- ket inneb\u00e4r att Skanskas totala kostnad f\u00f6r respektive \u00e5r inte f\u00e5r \u00f6verstiga 15 procent av EBIT p\u00e5 koncernniv\u00e5. Det faktiska kostnads taket \u00e4r det l\u00e4gsta av de b\u00e5da kostnads- taken. Kostnaderna f\u00f6r tidigare \u00e5rs aktiesparutfall ing\u00e5r i de resultatm\u00e5l som fastst\u00e4lls \u00e5rligen. Ut\u00f6ver kostnads taken begr\u00e4nsas \u00e4ven det antal aktier som f\u00e5r \u00f6verl\u00e5tas till  deltagarna inom ramen f\u00f6r det tre\u00e5riga programmet till 12 000 000 aktier. Antalet emitterade aktier kommer inte att f\u00f6r\u00e4ndras utan utskiftningen av matchnings- och presta- tionsaktier m\u00f6ts av \u00e5terk\u00f6pta aktier. I tabell p\u00e5 sidan 183 visas den prelimin\u00e4ra m\u00e5luppfyllelsen i Seop 5 2022 f\u00f6r respektive verksamhetsgren. Inom Skanskakoncernen totalt deltog cirka 42 (41) procent av fast  anst\u00e4llda i programmet Seop 5 2022. Den totala kostnaden exklusive sociala avgifter g\u00e4llande Seop 5 f\u00f6r investeringar under 2020-2022 bed\u00f6ms prelimi- n\u00e4rt uppg\u00e5 till 1 518 Mkr varav 339 Mkr har kostnads f\u00f6rts 2020-2021, medan kostnaden f\u00f6r 2022 uppg\u00e5r till 429 Mkr. \u00c5terst\u00e5ende kostnad f\u00f6r Seop 5 fram till och med 2025 bed\u00f6ms till 750 Mkr. Utsp\u00e4dningseffekten till och med 2022 g\u00e4llande Seop 5 f\u00f6r programmet 2022 ber\u00e4knas till 2 885 039 aktier eller 0,70 procent av antalet utest\u00e5ende Skanska B-aktier. Maximal utsp\u00e4dning f\u00f6r programmet 2022 bed\u00f6ms till 7 722 608 aktier eller 1,84 procent. Antalet emitterade aktier kommer inte att f\u00f6r\u00e4ndras utan utskiftningen av matchnings- och prestationsaktier m\u00f6ts av \u00e5terk\u00f6pta aktier. \u00c5terk\u00f6pen sprids j\u00e4mnt \u00f6ver tiden. D\u00e4rmed uppst\u00e5r i praktiken ingen utsp\u00e4dningseffekt. Aktiesparprogram \u2013 Skanska Employee Ownership  Program, Seop 6 (2023\u20132025) \u00c5rsst\u00e4mman den 29 mars 2022 beslutade att godk\u00e4nna styrelsens f\u00f6rslag till ett l\u00e5ngsiktigt aktiesparprogram f\u00f6r r\u00e4kenskaps\u00e5ren 2023, 2024 och 2025 (\u201dSeop 6\u201d) f\u00f6r kon- cernens fast anst\u00e4llda. Seop 6 \u00e4r huvudsaklingen en f\u00f6r- l\u00e4ngning av det tidigare l\u00e5ngsiktiga aktiesparprogrammet Seop 5, som l\u00f6pte 2020\u20132022. Villkoren \u00f6verensst\u00e4mmer i allt v\u00e4sentligt med villkoren i det tidigare programmet, Seop 5. F\u00f6r att ytterligare betona Skanskas h\u00e5llbarhets- fokus har dock m\u00e5let f\u00f6r tillv\u00e4xt i vinst per aktie p\u00e5 kon- cernniv\u00e5 kompletterats med ett klimatm\u00e5l p\u00e5 koncernniv\u00e5 kopplat till koncernens minskning av koldioxidutsl\u00e4pp, i linje med Skanskas l\u00e5ngsiktiga klimatm\u00e5l.  Tidigare l\u00e5ngsiktiga aktieprogram Aktiesparprogram \u2013 Skanska Employee Ownership Program, Seop 4 (2017\u20132019) F\u00f6r det tidigare aktiesparprogrammet som l\u00f6pte 2017\u2013 2019 har utskiftning av aktier skett under 2022. Det avser aktier som \u00e4r relaterade till r\u00e4kenskaps\u00e5ret 2019, och som efter en tre\u00e5rig inl\u00e5sningsperiod utskiftats till de som varit anst\u00e4llda inom koncernen under hela inl\u00e5sningsperioden och under denna inl\u00e5sningsperiod har beh\u00e5llit sina spar- aktier. Den totala kostnaden, exklusive sociala avgifter, f\u00f6r Seop 4 uppg\u00e5r till 773 Mkr varav 731 Mkr har kostnadsf\u00f6rts 2017\u20132021, medan kostnaden f\u00f6r 2022 uppg\u00e5r till 42 Mkr.  Lokala ers\u00e4ttningar L\u00f6ner och andra ers\u00e4ttningar fastst\u00e4lls med h\u00e4nsyn till vad som g\u00e4ller i branschen i \u00f6vrigt och vad som \u00e4r g\u00e4ngse i respektive lokal marknad. Koncernen till\u00e4mpar en ers\u00e4tt- ningsmodell till ber\u00f6rda chefer med en fast l\u00f6n och en r\u00f6rlig ers\u00e4ttning som baseras p\u00e5 uppn\u00e5dda finansiella m\u00e5l. Finansiella m\u00e5l f\u00f6r aktiesparprogrammet Seop 5, 2022 1) Vinstm\u00e5tt Startpunkt Outperform Utfall Uppfyllande- grad 2) Koncernen Resultat per aktie, kr 3) 17,3 18,2 18,6 100% Byggverksamhet R\u00f6relseresultat, Mdr kr 4,7 5,5 5,8 93% Bostadsutveckling  R\u00f6relseresultat, Mdr kr 1,7 2,0 1,0 6% Avkastning p\u00e5 sysselsatt kapital, % 4) 8 13 -1 44% Kommersiell fastighetsutveckling R\u00f6relseresultat, Mdr kr 2,3 2,8 2,9 34% Uthyrning, tusental, kvm 5) 69 290 135 33% 1) F\u00f6r ytterligare information se tabellen Finansiella m\u00e5l f\u00f6r r\u00f6rlig kontanters\u00e4ttning 2022 p\u00e5 sidan 180. 2)  Uppfyllandegraden baseras p\u00e5 utfallen f\u00f6r respektive aff\u00e4rsenhet som v\u00e4gs samman. D\u00e5 uppfyllnad per aff\u00e4rsenhet inte kan vara l\u00e4gre \u00e4n 0 procent eller h\u00f6gre \u00e4n 100 procent, kan utfall under Startpunkten och/eller \u00f6ver Outperform f\u00f6r aff\u00e4rsenheterna p\u00e5verka j\u00e4mf\u00f6relsen mot verksamhetsgrenens sammanv\u00e4gda utfall. 3) Periodens resultat h\u00e4nf\u00f6rligt till aktie\u00e4garna, dividerat med genomsnittligt antal utest\u00e5ende aktier under \u00e5ret. 4) Omfattar aff\u00e4rsenheterna Bostadsutveckling i Centraleuropa och BoKlok. 5) Omfattar aff\u00e4rsenheterna Kommersiell fastighetsutveckling i Norden, Europa och USA. Not 39. Upplysningar om transaktioner med n\u00e4rst\u00e5ende Upplysningar om n\u00e4rst\u00e5enderelationer, transaktioner med n\u00e4rst\u00e5ende och utest\u00e5ende mellanhavanden l\u00e4mnas enligt IAS 24, se not 1. F\u00f6r information om placeringar i Skanskas joint ventures och intressef\u00f6retag, se not 20 B. Nedan redovi- sas transaktioner med dessa n\u00e4rst\u00e5ende. Transaktioner med joint ventures 2022 2021 F\u00f6rs\u00e4ljning till joint ventures  675   976 Ink\u00f6p fr\u00e5n joint ventures  122   112 R\u00e4nteint\u00e4kter fr\u00e5n joint ventures 128 Utdelning fr\u00e5n joint ventures  504   742 Fordringar hos joint ventures  106   50 Transaktioner med intressef\u00f6retag 2022 2021 Fordringar hos intressef\u00f6retag 37 Skulder till intressef\u00f6retag 11 F\u00f6r information om ers\u00e4ttningar och transaktioner med ledande befattningshavare se not 37. Ut\u00f6ver vad som angivits  i not 37 har inga transaktioner med n\u00e4rst\u00e5ende fysiska personer \u00e4gt rum. Fredrik Lundberg, styrelseledamot i moderbolaget, inklusive bolag och maka, har ett best\u00e4mmande inflytande \u00f6ver Lundberggruppen. Under 2022 har Lundberggruppen gett Skanska byggentreprenad uppdrag om  12 (3) Mkr. Oms\u00e4ttningen har under \u00e5ret uppg\u00e5tt till 11 (1) Mkr och total utg\u00e5ende orderstock var 2 (2) Mkr.  Skanskas pensionsstiftelser direkt\u00e4ger 0 (0) aktier i Skanska. Det finns en obetydlig andel indirekt \u00e4gda aktier via investeringar i olika fonder. Under 2022 har inga transaktioner skett med Skanskas pensionsstiftelser. Skanska har erh\u00e5llit gottg\u00f6relser fr\u00e5n pensionsstiftelserna och debitering har skett f\u00f6r andra tj\u00e4nster utf\u00f6rda av Skanska.  F\u00f6r information om Skanskas pensionsstiftelser, se not 28. Samtliga transaktioner har skett p\u00e5 marknadsm\u00e4ssiga villkor . ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "Not 38. Arvode och ers\u00e4ttningar till revisorer EY 2022 2021 Revisionsuppdrag 67 54 Revisionsverksamhet ut\u00f6ver revisionsuppdraget 2 1 Skatter\u00e5dgivning 3 5 \u00d6vriga tj\u00e4nster 1 1 Summa 73 61 F\u00f6r moderbolaget uppgick under \u00e5ret arvode f\u00f6r revisionsuppdrag till 7 Mkr, revisionsverksamhet ut\u00f6ver revisionsupp- draget till 1 Mkr och \u00f6vriga tj\u00e4nster till 1 Mkr. Med revisionsuppdrag avses lagstadgad revision av \u00e5rsredovisningen och bokf\u00f6ringen samt styrelsens och VDns f\u00f6r- valtning samt revision och annan granskning utf\u00f6rd i enlighet med \u00f6verenskommelse eller avtal. Detta inkluderar \u00f6vriga arbetsuppgifter som det ankommer p\u00e5 bolagets revisor att utf\u00f6ra samt r\u00e5dgivning eller annat bitr\u00e4de som f\u00f6ranleds av iakttagelser vid s\u00e5dan granskning eller genomf\u00f6randet av s\u00e5dana \u00f6vriga arbetsuppgifter. Med \u00f6vriga tj\u00e4nster avses r\u00e5dgivning avseende redovisningsfr\u00e5gor, r\u00e5dgivning vid avyttring och f\u00f6rv\u00e4rv av verksamheter samt r\u00e5dgivning kring processer och intern kontroll. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "Not 40. F\u00f6rvaltningsfastigheter F\u00f6rvaltningsfastigheter redovisas enlig IAS 40 F\u00f6rvaltningsfastigheter och tillh\u00f6rande hyresint\u00e4kter redovisas enligt IFRS 16 Leasingavtal. I de fall Skanska \u00e4ven vidarefakturerar service (icke leasingkomponenter) till hyresg\u00e4sten redo- visas denna int\u00e4kt enligt IFRS 15. Se \u00e4ven not 1. F\u00f6rvaltningsfastigheter \u00e4r fastigheter som innehas f\u00f6r att generera hyresint\u00e4kter och v\u00e4rde\u00f6kning. F\u00f6rvaltningsfastig- heter redovisas till verkligt v\u00e4rde enligt IFRS 13, v\u00e4rderingsniv\u00e5 3. Det verkliga v\u00e4rdet baseras p\u00e5 interna v\u00e4rderingar vilka kvalitetss\u00e4kras genom \u00e5rliga externa v\u00e4rderingar. V \u00e4rdef\u00f6r\u00e4ndringar redovisas i resultatr\u00e4kningen. Skanska hade inte f\u00f6rvaltningsfastigheter under 2021 varf\u00f6r inga j\u00e4mf\u00f6relsetal presenteras. Under \u00e5ret har tre fastigheter f\u00f6rv\u00e4rvats internt (omklassificeringar) och inga fastigheter har avyttrats. Driftnetto  2022 Hyresint\u00e4kter 1) 38 Serviceint\u00e4kter 3 Summa int\u00e4kter 40 Driftskostnader -4 Reparationer och underh\u00e5ll 0 Fastighetsadministration -1 Fastighetsskatt -5 Summa kostnader -10 Driftnetto 30 \u00d6verskottsgrad, % 75,4 Nettouthyrning, Mkr 0 1) F\u00f6r mer information om operationella leasingavtal se not 41 B. Skanska som leasegivare. Fastighetsv\u00e4rdering Samtliga fastigheter v\u00e4rderas internt varje kvartal utifr\u00e5n en tio\u00e5rig kassafl\u00f6desmodell. Fastigheter v\u00e4rderas individuellt genom att nuv\u00e4rdesber\u00e4kna framtida kassafl\u00f6den under tio \u00e5r samt restv\u00e4rdet \u00e5r 10. Bed\u00f6mda hyresbetalningar samt drifts- och underh\u00e5llskostnader h\u00e4rleds fr\u00e5n aktuella och budgeterade int\u00e4kter och kostnader. H\u00e4nsyn tas till eventuella f\u00f6r\u00e4ndringar i uthyrningsgrad, hyresniv\u00e5er, investeringsbehov samt drifts- och underh\u00e5llskostnader. Hyresutvecklingen bed\u00f6ms f\u00f6lja inflationen med h\u00e4nsyn taget till g\u00e4llande indexklausuler i befintliga kontrakt. Vid kontraktens slut g\u00f6rs en bed\u00f6mning om d\u00e5 r\u00e5dande marknadshyra. Vakanser bed\u00f6ms utifr\u00e5n g\u00e4llande vakanssituation, lokalens l\u00e4ge och skick. Till grund f\u00f6r kassafl\u00f6deskalkylerna har antagits en l\u00e5ngsiktig inflation om 2 procent, se tabell till h\u00f6ger. Marknadens direktavkastningskrav och kalkylr\u00e4ntor baseras p\u00e5 analys av j\u00e4mf\u00f6rbara transktioner p\u00e5 fastighetsmarknaden. H\u00e4nsyn tages till fastighetens geografiska l\u00e4ge och standard vilket inneb\u00e4r att direktavkastningskravet varierar mellan olika fastigheter. En g\u00e5ng per \u00e5r v\u00e4rderas samtliga fastigheter externt av auktoriserad v\u00e4rderare i syfte att kvalitetss\u00e4kra den interna v\u00e4rderingen. Verkligt v\u00e4rde \u00e4r en bed\u00f6mning av det mest sannolika priset vid en normal f\u00f6rs\u00e4ljning p\u00e5 den \u00f6ppna marknaden. Det verkliga v\u00e4rdet kan endast med s\u00e4kerhet fastst\u00e4llas d\u00e5 en fastighet faktiskt s\u00e4ljs. Avvikelserna i enskilda fastigheter antas normalt till viss del ta ut varandra i ett samlat fastighetsbest\u00e5nd varf\u00f6r ett rimligt os\u00e4kerhets intervall f\u00f6r  fastig hetesbest\u00e5ndet uppskattas till +/- 5 procent. F\u00f6rvaltningsfastigheternas redovisade v\u00e4rde enligt intern v\u00e4rdering per 31 december 2022 uppg\u00e5r till 3 758 Mkr. Den interna v\u00e4rderingen med v\u00e4rdetidpunkt per 2022-12-31 visade ett v\u00e4rde som understeg den externa v\u00e4rderingen med 4,9 procent eller 193 Mkr . Sammanfattning av den interna v\u00e4rderingen per 2022-12-31 Kalkyperiod  Normalt 10 \u00e5r Inflationsantagande  L\u00e5ngsiktigt inflationsantagande p\u00e5 2 procent Direktavkastning vid kalkylperiodens slut  Varierar mellan 3,8 och 4,2 procent Kalkylr\u00e4nta  Mellan 5,8 och 6,2 procent L\u00e5ngsiktig vakansgrad  Individuell bed\u00f6mning, normalt ca 5 procent Det genomsnittliga direktavkastningskravet vid kalkylperiodens slut uppgick till 3,93 procent. F\u00f6r\u00e4ndring av f\u00f6rvaltningsfastigheternas redovisade v\u00e4rde F\u00f6rvaltningsfastigheternas redovisade v\u00e4rde per 31 december 2022 uppg\u00e5r till 3,8 miljarder kronor. 2022 Vid \u00e5rets b\u00f6rjan Investeringar / omklassificeringar 2 066 V\u00e4rdef\u00f6r\u00e4ndringar 1) 1 692 Utg\u00e5ende verkligt v\u00e4rde 3 758 1)  Varav 1 581 Mkr avser skillnader mellan fastigheternas verkliga v\u00e4rde vid \u00f6verl\u00e5telsedagen (IAS 40) och dess tidigare redovisade v\u00e4rde som oms\u00e4ttningsfastighet (IAS 2). K\u00e4nslighetsanalys Nedanst\u00e5ende tabell visar v\u00e4rdep\u00e5verkan vid f\u00f6r\u00e4ndringar av n\u00e4mnda faktorer: Basv\u00e4rde F\u00f6r\u00e4ndring av antagande P\u00e5verkan p\u00e5 v\u00e4rde, Mkr Hyresv\u00e4rde 3 760 +/- 50 kr /kvm +/- 58 Driftskostnader 309 +/- 25 kr/kvm +/- 45 L\u00e5ngsiktig vakansgrad, % 5,0 +/- 1 procentenhet +39 /-45 Genomsnittligt direktavkastningskrav, % 3,93 +/- 0,25 procentenhet +257 /-225 Fastighetsbest\u00e5nd vid balansdagen Fastighetstyp Omr\u00e5de Uthyrningsbar  area, m 2 Hyresv\u00e4rde p\u00e5 \u00e5rsbasis, Mkr Ekonomisk uthyrningsgrad, % H\u00e5llbarhets- certifiering, % Kontor Malm\u00f6 23 110 74 98 100 Kontor Stockholm 28 992 122 80 100 Summa 52 102 196 86 100 \u00c5rets fastighetsinvesteringar/omklassificeringar Fastighet Omr\u00e5de Intern v\u00e4rdering, Mkr Genomsnittlig extern v\u00e4rdering, Mkr Avvikelse, % Epic Malm\u00f6 766 802 -4,5 Aqua Malm\u00f6 612 644 -5,0 Sthlm 01 Stockholm 2 380 2 505 -5,0 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "Not 41. Leasing Leasing hanteras i enlighet med IFRS 16 Leasingavtal, se not 1. D\u00e5 Skanska \u00e4r leasetagare redovisas leasingtillg\u00e5ngarna som en nyttjander\u00e4tt i rapporten \u00f6ver finansiell st\u00e4llning medan den framtida f\u00f6rpliktelsen till leasegivaren redovisas som en skuld i rapporten \u00f6ver finansiell st\u00e4llning. Som leasegivare har Skanska b\u00e5de finansiella och operationella leasingavtal. Skanska \u00e4r leasegivare till finansiella leasingavtal via vidareuthyrning av extern kontorshyra. Som operationell leasegivare bedriver Skanska uthyrning av fastigheter i verksamhetsgrenen F\u00f6rvaltningsfastigheter och Kommersiell fastighetsutveckling. A. Skanska som leasetagare Nyttjander\u00e4tter f\u00f6rdelat per tillg\u00e5ngsslag 2022-12-31 2021-12-31 Byggnader och mark 99 97 Kontor 2 735 2 782 Bilar 316 287 Maskiner 70 99 \u00d6vrigt 37 48 Summa materiella anl\u00e4ggningstillg\u00e5ngar, nyttjander\u00e4tter 1) 3 256 3 314 Nyttjander\u00e4tter mark 3 676 3 289 Summa oms\u00e4ttningsfastigheter, nyttjander\u00e4tter 1) 3 676 3 289 1)  Korttidsleasingavtal och leasing av tillg\u00e5ngar till l\u00e5gt v\u00e4rde ing\u00e5r ej d\u00e5 dessa kostnadsf\u00f6rs direkt. Kostnader f\u00f6r korttidsleasingavtal uppg\u00e5r till 688 (556) Mkr och kostnader f\u00f6r leasing av tillg\u00e5ngar till l\u00e5gt v\u00e4rde uppg\u00e5r till 796 (796) Mkr. F\u00f6r avskrivningar, se not 12. Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar av nyttjander\u00e4tter Under \u00e5ret har nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar redovisats netto med 1 (-20) Mkr. Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar har under \u00e5ret skett i Polen. Under j\u00e4mf\u00f6relse\u00e5ret har nedskrivningar skett i Polen och Storbritannien.  Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar har redovisats inom kostnader f\u00f6r produktion och f\u00f6rvaltning samt f\u00f6rs\u00e4ljnings- och administrationskostnader . Nedskrivningar/\u00e5terf\u00f6ring av nedskrivningar Nedskrivningar \u00c5terf\u00f6ring av nedskrivningar Summa 2022 2021 2022 2021 2022 2021 Byggnader och mark Kontor -20 2 1 -20 Bilar Maskiner \u00d6vrigt Summa materiella anl\u00e4ggningstillg\u00e5ngar, nyttjander\u00e4tter 0 -20 2 0 1 -20 Nyttjander\u00e4tter mark Summa oms\u00e4ttningsfastigheter, nyttjander\u00e4tter 0 0 0 0 0 0 Redovisat v\u00e4rde Byggnader och mark Kontor Bilar Maskiner \u00d6vriga nyttjande r\u00e4tter anl\u00e4ggningstillg\u00e5ngar Nyttjander\u00e4tter oms\u00e4ttningstillg\u00e5ngar 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 Vid \u00e5rets b\u00f6rjan 97 99 2 782 3 132 287 331 99 286 48 82 3 289 2 980 Nya leasingavtal 17 13 285 194 190 175 36 76 18 9 122 85 Omv\u00e4rdering 3 129 66 -5 -41 -1 2 1 32 283 S\u00e5lda leasingavtal -3 -41 -9 -9 -118 -285 Avyttringar -91 -18 -170 Avskrivningar -19 -20 -614 -585 -165 -161 -70 -96 -33 -46 Nedskrivningar -20 \u00c5terf\u00f6ring av nedskrivningar Omklassificeringar -13 -45 1 -14 \u00c5rets kursdifferenser 3 1 167 173 9 10 5 13 2 2 364 225 Vid \u00e5rets slut 99 97 2 735 2 782 316 287 70 99 37 48 3 676 3 289 Leasingskulder Leasingskulder uppg\u00e5r till 7 281 (6 960) Mkr, f\u00f6r en l\u00f6ptidsanalys av de odiskonterade skulderna se not 6. F\u00f6r r\u00e4ntekostnader, se not 14. Kostnader som avser variabla leasingavgifter som inte inkluderas i v\u00e4rderingen av leasingskulder uppg\u00e5r till 0 (0) Mkr. F\u00f6r totalt kassafl\u00f6de leasingavtal exklusive korttidsleasingavtal och leasing av tillg\u00e5ngar till l\u00e5gt v\u00e4rde , se koncernens rapport \u00f6ver kassafl\u00f6den. De odiskonterade framtida kassafl\u00f6den som ej \u00e5terspeglas i leasingskulden uppg\u00e5r till 974 (874) Mkr. Dessa avser  m\u00f6jligheter till f\u00f6rl\u00e4ngningar och upps\u00e4gningar samt leasingavtal som \u00e4nnu inte p\u00e5b\u00f6rjats men som Skanska \u00e4r f\u00f6rbunden till . \u00d6vrigt Int\u00e4kter fr\u00e5n vidareuthyrning av nyttjander\u00e4tter best\u00e5r fr\u00e4mst av uthyrning av kontor och uppg\u00e5r till 15 (7) Mkr. Varken under \u00e5ret eller j\u00e4mf\u00f6relse\u00e5ret har sale and leaseback transaktioner skett. Leasingavtal som inneh\u00e5ller s\u00e4rskilda begr\u00e4nsningar eller s\u00e4rskilda villkor finns ej. B. Skanska som leasegivare Finansiella leasingavtal Skanska USA Civil, Skanska Centraleuropa och Kommersiell Fastighetsutveckling Europa har externa hyreskontrakt som vidare uthyrs och som redovisas som en finansiell fordran om 54 (47) Mkr. Operationella leasingavtal Operationell leasing genom uthyrning av fastigheter bedrivs huvudsakligen inom verksamhetsgrenen F\u00f6rvaltningsfastigheter och Kommersiell fastighetsutveckling.  F\u00f6r f\u00f6rvaltningsfastigheter se not 40 och f\u00f6r oms\u00e4tt- ningsfastigheter se not 22. \u00c5rets hyresint\u00e4kt uppg\u00e5r till 838 (926) Mkr. Koncernens variabla leasinginkomster avseende operationella leasing kontrakt uppg\u00e5r f\u00f6r \u00e5ret till 69 (198) Mkr som inte beror p\u00e5 ett index eller en r\u00e4ntesats. Framtida odiskonterade betalningar som h\u00e4nf\u00f6r sig till operationella leasingavtal f\u00f6rdelar sig p\u00e5 f\u00f6rfallotidpunkter enligt f\u00f6ljande; Int\u00e4kter, f\u00f6rfallotidpunkt 2022 2021 Inom ett \u00e5r 676 743 Senare \u00e4n ett \u00e5r men inom fem \u00e5r 2 309 2 709 Senare \u00e4n fem \u00e5r 3 746 2 066 Summa 6 731 5 519 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "De odiskonterade framtida kassafl\u00f6den som ej \u00e5terspeglas i leasingskulden uppg\u00e5r till 974 (874) Mkr. Dessa avser  m\u00f6jligheter till f\u00f6rl\u00e4ngningar och upps\u00e4gningar samt leasingavtal som \u00e4nnu inte p\u00e5b\u00f6rjats men som Skanska \u00e4r f\u00f6rbunden till ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "Not 42. H\u00e4ndelser efter rapportperioden Koncernen rapporterar inga h\u00e4ndelser av v\u00e4sentlig betydelse efter rapportperiodens utg\u00e5ng. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "Skanska AB (publ) \u00e4r  aktiebolag enligt svensk lagstiftning ",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "Stockholm, Stockholms l\u00e4n",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "Sverige",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "Warfvinges v\u00e4g 25  112 74 STOCKHOLM ",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "Skanska AB",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "sv",
    "entity": "scheme:549300UINV5RINHGMG07",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  }
 }
}