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NOTES

Contents

Note 1 General information 108
Note 2 Accounting principles 108
Note 3 Critical estimates and assumptions 109
Note 4 Financial risk and risk management 109
Note 5 Net sales by revenue type and business area 112
Note 6 Segment reporting 113
Note 7 Employees and employee benefits expense 115
Note 8 Remuneration to auditors 118
Note 9 Depreciation and amortisation 118
Note 10 Other operating income and expenses 119
Note 11 Operating expenses 119
Note 12 Finance income and costs 120
Note 13 Year-end appropriations, Parent Company 120
Note 14 Taxes 121
Note 15 Intangible non-current assets 122
Note 16 Property, plant and equipment 124
Note 17 Leases 125
Note 18 Financial assets and liabilities 126
Note 19 Non-current finanical assets 127
Note 20 Inventories 129
Note 21 Trade receivables 129
Note 22 Prepaid expenses and accrued income 130
Note 23 Shareholder's equity 130
Note 24 Provisions for pensions and similar obligations 130
Note 25 Provisions 133
Note 26 Non-current interest-bearing liabilities 133
Note 27 Current interest-bearing liabilities 134
Note 28 Accrued expenses and deferred income 134
Note 29 Related-party transactions 134
Note 30 Pledged assets and contingent liabilities 135
Note 31 Cash flow statement 135
Note 32 Acquisitions 137
Note 33 Earnings per share (EPS) 138
Note 34 Information about the Parent Company 138
Note 35 Events after the end of the financial year 139
Note 36 Proposal for profit distribution 139

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