Executive management has together with the Board of Directors discussed developments, choices and disclosures regarding the Group’s important accounting principles and assessments, as well as the application of these principles.

The sources of uncertainty in estimations and critical assessments that have been identified and which fulfil these criteria are presented with the items that they might have an impact on. The table below shows where these description are found.

Peab’s operative operations are sensitive to changes in, among other things, volumes and margins. The financial risks are associated with tied up capital, the need for capital, the interest rate risk and the currency risk in operations. Peab’s business is also exposed to risks linked to the environment and climate. For more information see the section Risks and risk management in The Board of Directors’ Report and Climate risks in the Climate Change section on pages 52-58 (ESRSE1). Peab’s assessment is that there is no significant risk to the reported values of assets and provisions related to environmental and climate risks in the coming financial year.

For information on how changes in important variables affect the Group’s result, see the sensitivity analysis in Risks and risk management in The Board of Directors’ Report.

Important estimates and assessments	Note
Construction contracts recognized over time	3	Revenue
Impairment tests of goodwill	15	Intangible assets
Project and development property	22	Project and development property
Arbitration decision in the case Mall of Scandinavia	20	Interest-bearing receivables
Disputes	29	Provisions