Notes for P&L

All amounts in SEKm unless otherwise stated

Note 32 Cash flow statement


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  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
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