Hexagon - Annual Report 2005

Comments and Notes NOTE 10. cont. Patents and 2004 Trademarks Buildings Land Equipment Total Acquisition value, opening balance 2 6 2 3 13 Investments – 5 8 0 13 Sales/disposals – –6 –2 0 –8 Acquisition value, closing balance 2 5 8 3 18 Depreciation, opening balance –2 0 – –2 –4 Depreciation for the year – 0 – 0 0 Sales/disposals – 0 – 0 0 Depreciation, closing balance –2 0 – –2 –4 Residual value according to plan 0 5 8 1 14 Patents and 2003 Trademarks Buildings Land Equipment Total Acquisition value, opening balance 2 8 2 3 15 Purchases – 0 – 0 0 Sales/disposals – –2 – 0 -2 Acquisition value, closing balance 2 6 2 3 13 Depreciation, opening balance –2 0 – –2 -4 Depreciation for the year – 0 – 0 0 Sales/disposals – 0 – 0 0 Depreciation, closing balance –2 0 – –2 -4 Residual value according to plan 0 6 2 1 9 The taxable values of properties were MSEK 2 (2004: 3, 2003: 3) for buildings and MSEK 5 (2004: 5, 2003: 2) for land. NOTE 11. Financial Fixed Assets Shares in Other Long-term Other Long-term Associated Companies Securities Holdings Receivables Group 2005 2004 2003 2005 2004 2003 2005 2004 2003 Opening balance 57 177 128 14 14 14 161 193 122 Revised accounting principle, VBG – – –3 – – – – – – Translation differences 0 0 –3 0 0 0 2 –1 –11 Investments – – – – 0 – 1 4 – Investments via acquisitions of subsidiaries 13 – 47 – – – 393 20 11 Earnings share, etc. –8 2 8 – – – – – – Write-downs –22 – – – – – – – – Change in deferred tax – – – – – – –49 –9 82 Sales –4 1 – 0 – – –4 – – Sales via divestments of subsidiaries – – – –3 – – –4 –5 – Dividend, VBG shares – –125 – – – – – – – Reclassification – – – – 0 – – –41 –10 Closing balance 36 55 177 11 14 14 500 161 194 Closing balance 2004 according to annual report 55 IFRS-adjustment: Depreciation of Goodwill in earnings share 2 Closing balance 2004 according to IFRS 57 Shares in Receivables from Shares in Group Companies Group Companies Associated Companies Parent company 2005 2004 2003 2005 2004 2003 2005 2004 2003 Opening balance 3,061 2,523 2,434 2,243 1,519 1,471 – 84 84 Capital contribution – 538 266 – – – – – – Purchases 8,750 0 – – – – – – – Increase/decrease in receivables – – – –518 724 48 – – – Sales –162 – –177 – – – – –84 – Closing balance 11,649 3,061 2,523 1,725 2,243 1,519 – – 84 73HEXAGONANNUALREPORT2005