Hexagon - Annual Report 2005

Change in Parent Company Shareholders’ Equity Change in Parent Company Shareholders’ Equity Share Non-Total Share- Share Premium Statutory restricted holders’MSEK Capital Reserve Reserve Equity EquityClosing balance 31 Dec. 2002 according to Annual Report 185 511 220 732 1,648Dividend – – – –85 –85Group contributions paid and received, net – – – 22 22Tax effect, group contributions – – – –6 –6Net earnings – – – 15 15Closing balance 31 Dec. 2003 according to Annual Report 185 511 220 678 1,594Dividend: Cash – – – –85 –85 VBG shares including expenses of MSEK 1 – – – –85 –85Group contributions paid and received, net – – – 11 11Tax effect, group contributions – – – –3 –3New issue – 2 – – 2Net earnings – – – –4 –4Closing balance 31 Dec. 2004 according to Annual Report 185 513 220 512 1,430Revised accounting principle: Translation differences, currency hedge – – – 267 267 Tax effect, translation differences in currency hedge – – – –75 –75Closing balance 31 Dec. 2004 according to revised accounting principles 185 513 220 704 1,622Dividend: Cash – – – –115 –115New issue 8 134 – – 142Contribution in kind 48 2,163 – – 2,211Bonus issue 39 –39 – – 0Net earnings – – – 729 729Closing balance 31 Dec. 2005 280 2,771 220 1,318 4,589