Note 2 – Revenue allocation

Group Jan-Mar 2021
MSEK		 Construction Civil Engineering Industry Project Development Group functions Eliminations Group
Segment		 Differences in accounting principles 1) Group IFRS
Koncernen Jan-mar 2021
Mkr		 Bygg Anläggning Industri Projekt-
utveckling		 Koncern-gemensamt Eliminering Koncernen
Segment		 Skillnader i redovisnings-principer 1) Koncernen IFRS
Allocation per external/internal  Fördelning av intäkter – externt/internt
External sales Extern försäljning 5,205 2,807 1,485 1,707 12 11,216 -92 11,124
Internal sales Intern försäljning 991 283 719 3 289 -2,285 – –
Total Summa 6,196 3,090 2,204 1,710 301 -2,285 11,216 -92 11,124
Allocation per country Fördelning per land
Sweden Sverige 4,411 2,833 1,816 982 241 -1,756 8,527 -61 8,466
Norway Norge 950 252 99 200 34 -212 1,323 -192 1,131
Finland Finland 835 5 232 528 26 -317 1,309 161 1,470
Denmark Danmark 53 53 53
Other Övrigt 4 4 4
Total Summa 6,196 3,090 2,204 1,710 301 -2,285 11,216 -92 11,124
Allocation per type of customer Fördelning per kundtyp
Public sector Offentliga kunder 2,157 2,026 158 46 10 4,397 4,397
Private customers Privata kunder 3,048 781 1,327 1,661 2 6,819 -92 6,727
Internal customers Interna kunder 991 283 719 3 289 -2,285 – –
Total Summa 6,196 3,090 2,204 1,710 301 -2,285 11,216 -92 11,124
Allocation per point in time Fördelning per tidpunkt
At one point in time Vid en tidpunkt 3 3 1,210 46 12 -258 1,016 1,297 2,313
Over time Över tid 6,190 3,085 517 1,641 245 -1,670 10,008 -1,389 8,619
Rent revenue 2) Hyresintäkter 2) 3 2 477 23 44 -357 192 192
Total Summa 6,196 3,090 2,204 1,710 301 -2,285 11,216 -92 11,124
Allocation per type of revenue Fördelning typ av intäkt
Construction contracts Entreprenaduppdrag 6,190 3,085 517 1,641 9 -1,434 10,008 -1,389 8,619
Sales of goods Försäljning av varor 892 -169 723 723
Sales of property projects Försäljning av fastighetsprojekt 44 44 1,297 1,341
Transportation services Transporttjänster 270 -75 195 195
Administrative services Administrativa tjänster 236 -236 – –
Rent revenue 2) Hyresintäkter 2) 3 2 477 23 44 -357 192 192
Other Övrigt 3 3 48 2 12 -14 54 54
Total Summa 6,196 3,090 2,204 1,710 301 -2,285 11,216 -92 11,124

1) Refers to differences in accounting principles regarding our own housing development projects. In segment reporting revenue is recognized over time while in reporting according to IFRS it is at the time of possession.

2) Rent revenue is recognized according to IFRS 16.

Group Jan-Mar 2020
MSEK		 Construction Civil Engineering Industry Project Development Group functions Eliminations Group
Segment		 Differences in accounting principles and other 1) Group IFRS
Koncernen Jan-mar 2020
Mkr		 Bygg Anläggning Industri Projekt-
utveckling		 Koncern-gemensamt Eliminering Koncernen
Segment		 Skillnader i redovisnings-principer och övrigt 1) Koncernen IFRS
Allocation per external/internal  Fördelning av intäkter – externt/internt
External sales Extern försäljning 5,565 2,597 1,472 1,951 12 11,597 273 11,870
Internal sales Intern försäljning 1,055 173 743 18 271 -2,219 41 -41 –
Total Summa 6,620 2,770 2,215 1,969 283 -2,219 11,638 232 11,870
Allocation per country Fördelning per land
Sweden Sverige 4,893 2,505 1,957 1,168 238 -1,774 8,987 312 9,299
Norway Norge 853 223 101 256 27 -141 1,319 -253 1,066
Finland Finland 874 42 153 545 18 -304 1,328 173 1,501
Other Övrigt 4 4 4
Total Summa 6,620 2,770 2,215 1,969 283 -2,219 11,638 232 11,870
Allocation per type of customer Fördelning per kundtyp
Public sector Offentliga kunder 2,525 1,867 206 7 10 4,615 7 4,622
Private customers Privata kunder 3,040 730 1,266 1,944 2 6,982 266 7,248
Internal customers Interna kunder 1,055 173 743 18 271 -2,219 41 -41 –
Total Summa 6,620 2,770 2,215 1,969 283 -2,219 11,638 232 11,870
Allocation per point in time Fördelning per tidpunkt
At one point in time Vid en tidpunkt 1 2 1,158 136 -273 1,024 1,713 2,737
Over time Över tid 6,617 2,766 582 1,811 238 -1,596 10,418 -1,505 8,913
Rent revenue 2) Hyresintäkter 2) 2 2 475 22 45 -350 196 24 220
Total Summa 6,620 2,770 2,215 1,969 283 -2,219 11,638 232 11,870
Allocation per type of revenue Fördelning typ av intäkt
Construction contracts Entreprenaduppdrag 6,617 2,766 582 1,808 5 -1,374 10,404 -1,505 8,899
Sales of goods Försäljning av varor 741 -156 585 585
Sales of property projects Försäljning av fastighetsprojekt 100 100 1,712 1,812
Transportation services Transporttjänster 355 -104 251 251
Administrative services Administrativa tjänster 3 233 -222 14 14
Rent revenue 2) Hyresintäkter 2) 2 2 475 22 45 -350 196 24 220
Other Övrigt 1 2 62 36 -13 88 1 89
Total Summa 6,620 2,770 2,215 1,969 283 -2,219 11,638 232 11,870

1) Refers to differences in accounting principles regarding our own housing development projects. In segment reporting revenue is recognized over time while in reporting according to IFRS it is at the time of possession. The item also includes revenue of SEK 40 million attributable to Annehem Fastigheter including internal revenue from other Peab Group companies.

2) Rent revenue is recognized according to IFRS 16.

Group Jan-Dec 2020
MSEK		 Construction Civil Engineering Industry Project Development Group functions Eliminations Group
Segment		 Differences in accounting principles and other 1) Group IFRS
Koncernen Jan-dec 2020
Mkr		 Bygg Anläggning Industri Projekt-
utveckling		 Koncern-gemensamt Eliminering Koncernen
Segment		 Skillnader i redovisnings-principer och övrigt 1) Koncernen IFRS
Allocation per external/internal  Fördelning av intäkter – externt/internt
External sales Extern försäljning 22,898 11,742 15,151 7,436 51 57,278 2,574 59,852
Internal sales Intern försäljning 4,091 1,101 3,569 64 1,155 -9,841 139 -139 –
Total Summa 26,989 12,843 18,720 7,500 1,206 -9,841 57,417 2,435 59,852
Allocation per country Fördelning per land
Sweden Sverige 19,417 11,637 11,484 4,543 997 -7,666 40,412 2,408 42,820
Norway Norge 3,766 1,101 1,868 1,031 131 -893 7,004 -288 6,716
Finland Finland 3,806 105 4,630 1,926 78 -1,277 9,268 315 9,583
Denmark Danmark 720 -5 715 715
Other Övrigt 18 18 18
Total Summa 26,989 12,843 18,720 7,500 1,206 -9,841 57,417 2,435 59,852
Allocation per type of customer Fördelning per kundtyp
Public sector Offentliga kunder 10,619 8,991 5,214 26 43 24,893 12 24,905
Private customers Privata kunder 12,279 2,751 9,937 7,410 8 32,385 2,562 34,947
Internal customers Interna kunder 4,091 1,101 3,569 64 1,155 -9,841 139 -139 –
Total Summa 26,989 12,843 18,720 7,500 1,206 -9,841 57,417 2,435 59,852
Allocation per point in time Fördelning per tidpunkt
At one point in time Vid en tidpunkt 32 20 5,983 625 56 -1,315 5,401 6,885 12,286
Over time Över tid 26,934 12,814 10,913 6,767 966 -7,135 51,259 -4,539 46,720
Rent revenue 2) Hyresintäkter 2) 23 9 1,824 108 184 -1,391 757 89 846
Total Summa 26,989 12,843 18,720 7,500 1,206 -9,841 57,417 2,435 59,852
Allocation per type of revenue Fördelning typ av intäkt
Construction contracts Entreprenaduppdrag 26,934 12,814 10,913 6,766 41 -6,218 51,250 -4,532 46,718
Sales of goods Försäljning av varor 4,203 -640 3,563 3,563
Sales of property projects Försäljning av fastighetsprojekt 494 -1 493 6,871 7,364
Transportation services Transporttjänster 1,573 -537 1,036 1,036
Administrative services Administrativa tjänster 1 925 -917 9 -7 2
Rent revenue 2) Hyresintäkter 2) 23 9 1,824 108 184 -1,391 757 89 846
Other Övrigt 32 20 207 131 56 -137 309 14 323
Total Summa 26,989 12,843 18,720 7,500 1,206 -9,841 57,417 2,435 59,852

1) Refers to differences in accounting principles regarding our own housing development projects. In segment reporting revenue is recognized over time while in reporting according to IFRS it is at the time of possession. The item also includes revenue of SEK 171 million during January-November 2020 attributable to Annehem Fastigheter including internal revenue from other Peab Group companies.

2) Rent revenue is recognized according to IFRS 16.