Notes for P&L
All amounts in SEKm unless otherwise stated
Note 19 Non-current finanical assets
| Parent Company | ||||||
|---|---|---|---|---|---|---|
| Receivables from Group companies | 2024-12-31 | 2023-12-31 | ||||
| Opening balance | 6,185 | 7,599 | ||||
| Increase during the year | 10 | 0 | ||||
| Decrease during the year | – | -1,414 | ||||
| Carrying amount at year-end | 6,195 | 6,185 | ||||
| Specification of interests in Group companies | Country | Number of shares | Quotient value | Holding | Carrying amount 2024-12-31 | Carrying amount 2023-12-31 |
| AddLife Development AB | Sweden | 1,000 | 100 | 100% | 1,864 | 1,619 |
| Interests in Group companies | Parent Company | |||||
| Accumulated cost | 2024 | 2023 | ||||
| Opening balance | 1,619 | 389 | ||||
| Shareholder contributions | 245 | 1,230 | ||||
| Closing balance | 1,864 | 1,619 | ||||
| Indirect ownership | |||||||
|---|---|---|---|---|---|---|---|
| Indirect ownership | Ownership | Indirect ownership | Ownership | Indirect ownership | Ownership | ||
| Biomedica Medizinprodukte GmbH | 100% | Svan Care AB | 100% | BioNordika AS | 100% | ||
| Euromed Swiss AG | 100% | AddVision Sweden AB | 100% | BioNordika (Sweden) AB | 100% | ||
| Biomedis d.o.o. | 100% | V-tech AB | 100% | BioNordika (Finland) Oy | 100% | ||
| Biomedica MP d.o.o. | 100% | Väinö Korpinen Oy | 100% | Dach Medical Group Holding AG | 100% | ||
| Biomedica Dijagnostika doo | 100% | Triolab Oy | 100% | Dach Austria Medical Group GmbH | 100% | ||
| Biomedica d.o.o. | 100% | Triolab AB | 100% | Dach Switzerland Medical Group GmbH | 100% | ||
| Biomedica Bulgaria ood | 100% | Triolab (Baltics) Oy | 100% | D-A-CH Germany Medical Group GmbH | 100% | ||
| Biomedica Medizinprodukte Romania SRL | 100% | LabRobot Products AB | 100% | Hepro AS | 100% | ||
| Biomedica Hungaria Kft. | 100% | BergmanLabora AB | 100% | Ropox A/S | 100% | ||
| Biomedica CS s.r.o. | 100% | Biolin Scientific AB | 100% | Zafe Care Systems AB | 100% | ||
| Biomedica Poland Sp. Zo.o. | 100% | Biolin Scientific China | 100% | Biomedica Italia s.r.l | 100% | ||
| Biomedica Dijagnostika d.o.o.el | 100% | Biolin Scientific Oy | 100% | Primacy Healthcare 21 Limited | 100% | ||
| Biomedica Slovakita s.r.o. | 100% | Biolin Scientific LTD | 100% | Aquilant Northern Ireland Limited | 100% | ||
| Mediplast AB | 100% | Holm & Halby A/S | 100% | Aquilant Limited | 100% | ||
| Mediplast AS | 100% | Medilas AG | 100% | Medscope Limited | 100% | ||
| Mediplast Sataside Oy | 100% | Polytech Domilens GmbH | 100% | Aquilant Endoscopy Limited | 100% | ||
| Mediplast S.r.l | 100% | M.E.D. Medical Products GmbH, Germany | 100% | Tools For Living (Ireland) Limited | 100% | ||
| Mediplast Benelux B.V. | 100% | Vision Ophthalmology Holding One GmbH | 100% | Lyncare Systems Limited | 100% | ||
| Mediplast GmbH | 100% | Vision Ophthalmology Group GmbH | 100% | Healthcare 21 (UK) Limited | 100% | ||
| Mediplast A/S | 100% | Spectrum Ophthalmology Ltd | 100% | Healthcare 21 (DE) GmbH | 100% | ||
| Mediplast Iberia SL | 100% | POLYMED Polska Sp.z.oo | 75% | Primacy Healthcare 21 International Limited | 100% | ||
| Hospidana A/S | 100% | Visop Nordic AB | 100% | Asset Tracker Solutions Limited | 100% | ||
| Fenno Medical Oy | 100% | SSCP Blink BidCo Ltd | 100% | Aquilant Scientific (ROI) Limited | 100% | ||
| TechniPro PulmoMed Pty Ltd | 100% | Vision Pharmaceuticals Ltd | 100% | Aquilant Medical (ROI) Limited | 100% | ||
| Fischer Medical AS | 100% | Bio-Connect B.V. | 100% | Xograph Healthcare Limited | 100% | ||
| Camanio AB | 100% | European Warehousing Services B.V. | 100% | Xograph Healthcare (Ireland) Limited | 100% | ||
| Lab-Vent Controls A/S | 100% | Pharma-Connect B.V. | 100% | Glanadh Medical Holdings Limited | 100% | ||
| Immuno Diagnostics Oy | 100% | MBA Incorporado S.L. | 100% | O'Flynn Medical Limited | 100% | ||
| Triolab AS | 100% | MBA Italia S.R.L | 100% | O'Flynn Innovation Limited | 100% | ||
| EuroClone S.p.A. | 100% | MBA Portugal S.A. | 100% | Emmat Norton Limited | 100% | ||
| Funksjonsutstyr AS | 100% | BioNordika (Denmark) A/S | 100% | ||||
| BonsaiLab SLU | 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.