Note 32 Cash flow statement


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  Group Parent company
Adjustment for items not included in cash flow 2020 2019 2020 2019
Depreciation and amortisation 273.7 233.3 0.2 0.1
Gain/loss on sale of operations and non-current assets -3.7 -0.6
Change in pension liability -0.7 0.8
Change in other provisions and accrued items 22.5 4.3
Group contributions/ dividends not paid
Other -11.4 1.3 -21.3 0.2
Total 280.4 239.1 -21.1 0.3

For the Group, interest received during the year totalled SEK 0.8 million (0.9), and interest paid was SEK 13.1 million (8.0).

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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  2020 2019
Non-current assets 310.3 229.5
Inventories 103.1 27.4
Receivables 138.6 28.5
Cash and cash equivalents 68.1 17.0
Total 620.1 302.4
Interest-bearing liabilities and provisions
Non-interest-bearing liabilities and provisions 226.8 46.0
Total 226.8 46.0
Consideration paid -411.2 -335.3
Cash and cash equivalents in acquired companies 68.1 17.0
Effect on the Group’s cash and cash equivalents 343.1 318.3

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
2020-01-01
Cash flow Acquisition of subsi-
diaries
Exchange rate changes Changes in fair value Leases Closing
balance
2020-12-31
Bank overdraft facility 463.2 -463.2 0.0
Liabilities to credit institutions 194.4 210.5 66.9 -19.4 452.4
Other interest-bearing liabilities 17.9 0.8 71.6 -5.7 1.2 85.8
Lease liability 215.7 -99.9 117.5 233.3
Total 891.2 -351.8 138.5 -25.1 1.2 117.5 771.5
               
Parent Company Opening
balance
2020-01-01
Cash flow Exchange rate changes Closing
balance
2020-12-31
Bank overdraft facility   463.2 -463.2 0.0
Current liabilities to credit institutions   196.6 233.9 -21.7 408.8
Total   659.8 -229.3 -21.7 408.8

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Reconciliation of debts arising from financing activities
      Change that do not affect cash flow  
Group Opening balance
2019-01-01
Cash flow Acquisition of subsidiaries Exchange rate changes Leases¹ Closing balance
2019-12-31
Bank overdraft facility 129.9 333.3 463.2
Liabilities to credit institutions 706.2 -502.8 -8.5 -0.5 194.4
Other interest-bearing liabilities 9.4 8.5 17.9
Lease liability -86.4 302.1 215.7
Total 845.5 -255.9 0.0 -0.5 302.1 891.1
¹ Of which 229.6 relates to the effect of the new accounting standard and the remainder relates to new investments.
             
Parent Company   Opening balance
2019-01-01
Cash flow Closing balance
2019-12-31
Bank overdraft facility 129.9 333.3 463.2
Current liabilities to credit institutions 700.7 -504.1 196.6
Total 830.6 -170.8 659.8