Note 19 Non-current finanical assets


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          Parent Company
Receivables from Group companies 2023-12-31 2022-12-31
Opening balance 7,599 6,589
Increase during the year 0 2,282
Decrease during the year -1,414 -1,272
Carrying amount at year-end 6,185 7,599
             
Specification of interests in Group companies Country Number of shares Quotient value Holding % Carrying amount 2023-12-31 Carrying amount 2022-12-31
AddLife Development AB Sweden 1,000 100 100% 1,619 389
 
Interests in Group companies Parent Company
Accumulated cost 2023 2022
Opening balance 389 389
Acquisitions for the year 1,230 -
Disposals for the year - -
Closing balance 1,619 389
 

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Indirect ownership
Indirect ownership Ownership   Indirect ownership Ownership   Indirect ownership Ownership
Biomedica Medizinprodukte GmbH 100%   V-tech AB 100%   BioNordika AS 100%
Euromed Swiss AG 100%   Väinö Korpinen Oy 100%   BioNordika (Sweden) AB 100%
Biomedis d.o.o. 100%   Triolab Oy 100%   BioNordika (Finland) Oy 100%
Biomedica MP d.o.o. 100%   Triolab AB 100%   Dach Medical Group Holding AG 100%
Biomedica Dijagnostika doo 100%   Triolab (Baltics) Oy 100%   Dach Austria Medical Group GmbH 100%
Biomedica d.o.o. 100%   LabRobot Products AB 100%   Dach Switzerland Medical Group GmbH 100%
Biomedica Bulgaria ood 100%   BergmanLabora AB 100%   D-A-CH Germany Medical Group GmbH 100%
Biomedica Medizinprodukte Romania SRL 100%   Biolin Scientific AB 100%   Hepro AS 100%
Biomedica Hungaria Kft. 100%   Biolin Scientific China 100%   Ropox A/S 100%
Biomedica CS s.r.o. 100%   Biolin Scientific Oy 100%   Zafe Care Systems AB 100%
Biomedica Poland Sp. Zo.o. 100%   Biolin Scientific LTD 100%   Biomedica Italia s.r.l 100%
Biomedica Dijagnostika d.o.o.el 100%   Holm & Halby A/S 100%   Primacy Healthcare 21 Limited 100%
Biomedica Slovakita s.r.o. 100%   Medilas AG 100%   Aquilant Northern Ireland Limited 100%
Mediplast AB 100%   Polytech Domilens GmbH 100%   Aquilant Limited 100%
Mediplast AS 100%   M.E.D. Medical Products GmbH, Germany 100%   Medscope Limited 100%
Mediplast Sataside Oy 100%   Vision Ophthalmology Holding One GmbH 100%   Aquilant Endoscopy Limited 100%
Mediplast S.r.l 100%   Vision Ophthalmology Group GmbH 100%   Healtcare Acquisitions Limited 100%
Mediplast Benelux B.V. 100%   Spectrum Ophthalmology Ltd 100%   Tools For Living (Ireland) Limited 100%
Mediplast GmbH 100%   POLYMED Polska Sp.z.oo 75%   Lyncare Systems Limited 100%
Mediplast A/S 100%   Visop Nordic AB 100%   Healthcare 21 (UK) Limited 100%
Mediplast Iberia SL 100%   SSCP Blink BidCo Ltd 100%   Healthcare 21 (DE) GmbH 100%
Hospidana A/S 100%   Vision Pharmaceuticals Ltd 100%   Healthcare 21 (AT) GmbH 100%
Fenno Medical Oy 100%   MALA Holding B.V. 100%   Primacy Healthcare 21 International Limited 100%
TechniPro PulmoMed Pty Ltd 100%   Bio-Connect B.V. 100%   Asset Tracker Solutions Limited 100%
Fischer Medical AS 100%   Bio-Connect Diagnostics B.V. 100%   Aquilant Scientific (ROI) Limited 100%
Camanio AB 100%   Bio-Connect Services B.V. 100%   Aquilant Medical (ROI) Limited 100%
Lab-Vent Controls A/S 100%   European Warehousing Services B.V. 100%   Xograph Healthcare Limited 100%
Immuno Diagnostics Oy 100%   Pharma-Connect B.V. 100%   Xograph Healthcare (Ireland) Limited 100%
Triolab AS 100%   N.V. Forlab SA 100%   Glanadh Medical Holdings Limited 100%
EuroClone S.p.A. 100%   MBA Incorporado S.L. 100%   O'Flynn Medical Limited 100%
Funksjonsutstyr AS 76%   MBA Italia S.R.L 100%   O'Flynn Innovation Limited 100%
Svan Care AB 100%   MBA Portugal S.A. 100%   Emmat Norton Limited 100%
AddVision Sweden AB 100%   BioNordika (Denmark) A/S 100%   BioCat GmbH 100%
               

Accounting principle

Interests in Group companies are recognised in the Parent Company using the cost method, which means that transaction costs are included in the carrying amount for holdings in subsidiaries. Any changes in liabilities for contingent consideration are added to or reduce the (acquisition) cost. In the Group, transaction costs are expensed and changes in liabilities for contingent considerations are entered as income or expense.