Notes for P&L

All amounts in SEKm unless otherwise stated

Note 32 Cash flow statement

	Group		Parent company
Adjustment for items not included in cash flow	2022	2021	2022	2021
Depreciation and amortisation	723	478	0	0
Gain/loss on sale of operations and non-current assets	-2	-3	–	–
Change in pension liability	-4	-2	–	–
Change in other provisions and accrued items	5	4	–	–
Group contributions/ dividends not paid	–	–	–	–
Reversal of contingent consideration	-106	-	-	-
Other	67	-28	13	13
Total	684	449	13	13

For the Group, interest received during the year totalled SEK 1 million (1), and interest paid was SEK 53 million (13).

The following adjustments were made as a result of the value of assets and liabilities in companies acquired during the year, together with adjustments such as contingent considerations paid for acquisitions made in previous years:

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	2022	2021
Non-current assets	1,010	2,186
Inventories	274	566
Receivables	457	389
Cash and cash equivalents	200	140
Total	1,941	3,280
Interest-bearing liabilities and provisions	-	–
Non-interest-bearing liabilities and provisions	1,157	1,255
Total	1,157	1,255
Consideration paid	-975	-4,917
Cash and cash equivalents in acquired companies	200	140
Effect on the Group’s cash and cash equivalents	775	4,778

All businesses acquired during the year were consolidated in the accounts using the acquisition method.
Cash and cash equivalents in the cash flow statement consist of cash and bank balances.The same definition applied to determine cash and cash equivalents in the balance sheet was applied in the cash flow statement.

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Reconciliation of debts arising from financing activities
			Changes that do not affect cash flow
Group	Opening balance 2022-01-01	Cash flow	Acquisition of subsi- diaries	Exchange rate changes	Changes in fair value	Leases	Closing balance 2022-12-31
Bank overdraft facility	455	142	–	–	–	–	596
Liabilities to credit institutions	2,954	973	125	323	–	–	4,374
Other interest-bearing liabilities	349	-31	21	19	-92	–	266
Lease liability	345	-153	24	–	–	135	351
Total	4,102	930	170	342	-92	135	5,587

Parent Company			Opening balance 2022-01-01		Cash flow	Exchange rate changes	Closing balance 2022-12-31
Bank overdraft facility				452	144	–	596
Current liabilities to credit institutions				2,670	1,268	309	4,247
Total				3,122	1,412	309	4,843

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Reconciliation of debts arising from financing activities
			Changes that do not affect cash flow
Group	Opening balance 2021-01-01	Cash flow	Acquisition of subsi- diaries	Exchange rate changes	Changes in fair value	Leases	Closing balance 2021-12-31
Bank overdraft facility	0	395	60	–	–	–	455
Liabilities to credit institutions	487	2,227	227	13	–	–	2,954
Other interest-bearing liabilities	86	6	245	3	9	–	349
Lease liability	233	-121	152	–	–	80	345
Total	772	2,507	684	16	9	80	4,102

Parent Company			Opening balance 2021-01-01		Cash flow	Exchange rate changes	Closing balance 2021-12-31
Bank overdraft facility				0	452	–	452
Current liabilities to credit institutions				409	2,249	12	2,670
Total				409	2,701	12	3,122