Note 3 – Revenue allocation

Group Jan-Jun 2020
MSEK		 Construction Civil Engineering Industry Project Development Group functions Eliminations Group
Segment		 Differences in accounting principles and other 1) Group IFRS
Koncernen Jan-jun 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 11,610 5,677 5,916 3,844 25 27,072 587 27,659
Internal sales Intern försäljning 2,133 525 1,642 102 566 -4,884 84 -84 –
Total Summa 13,743 6,202 7,558 3,946 591 -4,884 27,156 503 27,659
Allocation per country Fördelning per land
Sweden Sverige 10,133 5,614 5,158 2,490 494 -3,849 20,040 578 20,618
Norway Norge 1,754 512 672 515 59 -385 3,127 -509 2,618
Finland Finland 1,856 76 1,508 941 38 -650 3,769 434 4,203
Denmark Danmark 212 212 212
Other Övrigt 8 8 8
Total Summa 13,743 6,202 7,558 3,946 591 -4,884 27,156 503 27,659
Allocation per type of customer Fördelning per kundtyp
Public sector Offentliga kunder 5,387 4,203 1,554 17 21 11,182 12 11,194
Private customers Privata kunder 6,223 1,474 4,362 3,827 4 15,890 575 16,465
Internal customers Interna kunder 2,133 525 1,642 102 566 -4,884 84 -84 –
Total Summa 13,743 6,202 7,558 3,946 591 -4,884 27,156 503 27,659
Allocation per point in time Fördelning per tidpunkt
At one point in time Vid en tidpunkt 3 6 3,008 293 4 -600 2,714 4,018 6,732
Over time Över tid 13,728 6,190 3,624 3,611 497 -3,589 24,061 -3,563 20,498
Rent revenue 2) Hyresintäkter 2) 12 6 926 42 90 -695 381 48 429
Total Summa 13,743 6,202 7,558 3,946 591 -4,884 27,156 503 27,659
Allocation per type of revenue Fördelning typ av intäkt
Construction contracts Entreprenaduppdrag 13,728 6,190 3,624 3,607 11 -3,124 24,036 -3,564 20,472
Sales of goods Försäljning av varor 2,108 -313 1,795 1,795
Sales of property projects Försäljning av fastighetsprojekt 249 -1 248 4,015 4,263
Transportation services Transporttjänster 795 -256 539 539
Administrative services Administrativa tjänster 4 486 -465 25 1 26
Rent revenue 2) Hyresintäkter 2) 12 6 926 42 90 -695 381 48 429
Other Övrigt 3 6 105 44 4 -30 132 3 135
Total Summa 13,743 6,202 7,558 3,946 591 -4,884 27,156 503 27,659
1) Refers to differences in accounting principles regarding our own developed housing 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 88 million attributable to Annehem Fastigheter including internal revenue from other Peab Group companies. 2) Rent revenue is recognized according to IFRS 16.
Group Jan-Jun 2019
MSEK		 Construction Civil Engineering Industry Project Development Group functions Eliminations Group
Segement		 Differences in accounting principles 1) Group IFRS
Koncernen Jan-jun 2019
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 11,815 5,709 4,217 4,401 48 26,190 1,789 27,979
Internal sales Intern försäljning 2,710 581 1,710 25 514 -5,540 – –
Total Summa 14,525 6,290 5,927 4,426 562 -5,540 26,190 1,789 27,979
Allocation per country Fördelning per land
Sweden Sverige 11,415 5,741 5,253 2,918 473 -4,540 21,260 2,288 23,548
Norway Norge 1,598 492 389 396 56 -365 2,566 -122 2,444
Finland Finland 1,512 57 266 1,112 33 -635 2,345 -377 1,968
Other Övrigt 19 19 19
Total Summa 14,525 6,290 5,927 4,426 562 -5,540 26,190 1,789 27,979
Allocation per type of customer Fördelning per kundtyp
Public sector Offentliga kunder 5,105 3,158 820 20 24 9,127 9,127
Private customers Privata kunder 6,710 2,551 3,397 4,381 24 17,063 1,789 18,852
Internal customers Interna kunder 2,710 581 1,710 25 514 -5,540 – –
Total Summa 14,525 6,290 5,927 4,426 562 -5,540 26,190 1,789 27,979
Allocation per point in time Fördelning per tidpunkt
At one point in time Vid en tidpunkt 46 21 2,738 133 55 -799 2,194 4,494 6,688
Over time Över tid 14,477 6,261 2,209 4,196 439 -4,021 23,561 -2,705 20,856
Rent revenue 2) Hyresintäkter 2) 2 8 980 97 68 -720 435 435
Total Summa 14,525 6,290 5,927 4,426 562 -5,540 26,190 1,789 27,979
Allocation per type of revenue Fördelning typ av intäkt
Construction contracts Entreprenaduppdrag 14,477 6,261 2,209 4,193 19 -3,601 23,558 -2,705 20,853
Sales of goods Försäljning av varor 2 1,756 -438 1,320 1,320
Sales of property projects Försäljning av fastighetsprojekt 77 77 4,494 4,571
Transportation services Transporttjänster 874 -303 571 571
Administrative services Administrativa tjänster 3 420 -420 3 3
Rent revenue 2) Hyresintäkter 2) 2 8 980 97 68 -720 435 435
Other Övrigt 44 21 108 56 55 -58 226 226
Total Summa 14,525 6,290 5,927 4,426 562 -5,540 26,190 1,789 27,979
1) Refers to differences in accounting principles regarding our own developed housing 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-Dec 2019
MSEK		 Construction Civil Engineering Industry Project Development Group functions Eliminations Group
Segment		 Differences in accounting principles 1) Group IFRS
Koncernen Jan-dec 2019
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 24,265 12,141 9,784 9,067 92 55,349 954 56,303
Internal sales Intern försäljning 5,151 1,198 3,555 58 1,084 -11,046 – –
Total Summa 29,416 13,339 13,339 9,125 1,176 -11,046 55,349 954 56,303
Allocation per country Fördelning per land
Sweden Sverige 22,349 12,063 11,712 5,980 993 -9,008 44,089 2,326 46,415
Norway Norge 3,604 1,144 1,003 900 116 -784 5,983 -471 5,512
Finland Finland 3,463 132 608 2,245 67 -1,254 5,261 -901 4,360
Other Övrigt 16 16 16
Total Summa 29,416 13,339 13,339 9,125 1,176 -11,046 55,349 954 56,303
Allocation per type of customer Fördelning per kundtyp
Public sector Offentliga kunder 8,457 6,782 3,085 98 18,422 18,422
Private customers Privata kunder 15,808 5,359 6,699 8,969 92 36,927 954 37,881
Internal customers Interna kunder 5,151 1,198 3,555 58 1,084 -11,046 – –
Total Summa 29,416 13,339 13,339 9,125 1,176 -11,046 55,349 954 56,303
Allocation per point in time Fördelning per tidpunkt
At one point in time Vid en tidpunkt 62 37 5,746 725 66 -1,517 5,119 6,125 11,244
Over time Över tid 29,350 13,259 5,651 8,206 965 -8,082 49,349 -5,171 44,178
Rent revenue 2) Hyresintäkter 2) 4 43 1,942 194 145 -1,447 881 881
Total Summa 29,416 13,339 13,339 9,125 1,176 -11,046 55,349 954 56,303
Allocation per type of revenue Fördelning typ av intäkt
Construction contracts Entreprenaduppdrag 29,350 13,259 5,651 8,198 39 -7,202 49,295 -5,171 44,124
Sales of goods Försäljning av varor 3 3,665 -749 2,919 2,919
Sales of property projects Försäljning av fastighetsprojekt 558 558 6,125 6,683
Transportation services Transporttjänster 1,893 -659 1,234 1,234
Administrative services Administrativa tjänster 8 926 -880 54 54
Rent revenue 2) Hyresintäkter 2) 4 43 1,942 194 145 -1,447 881 881
Other Övrigt 59 37 188 167 66 -109 408 408
Total Summa 29,416 13,339 13,339 9,125 1,176 -11,046 55,349 954 56,303
1) Refers to differences in accounting principles regarding our own developed housing 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.