Note 3 – Revenue allocation

Group Jan-Sep 2020
MSEK		 Construction Civil Engineering Industry Project Development Group functions Eliminations Group
Segment		 Differences in accounting principles and other 1) Group IFRS
Koncernen Jan-sep 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 16,439 8,462 11,289 5,636 39 41,865 1,998 43,863
Internal sales Intern försäljning 3,102 781 2,502 60 850 -7,167 128 -128 –
Total Summa 19,541 9,243 13,791 5,696 889 -7,167 41,993 1,870 43,863
Allocation per country Fördelning per land
Sweden Sverige 14,132 8,323 8,285 3,572 737 -4,955 30,094 1,380 31,474
Norway Norge 2,645 832 1,455 727 93 -619 5,133 -106 5,027
Finland Finland 2,764 88 3,561 1,397 59 -1,593 6,276 596 6,872
Denmark Danmark 474 474 474
Other Övrigt 16 16 16
Total Summa 19,541 9,243 13,791 5,696 889 -7,167 41,993 1,870 43,863
Allocation per type of customer Fördelning per kundtyp
Public sector Offentliga kunder 6,566 6,250 3,594 20 31 16,461 12 16,473
Private customers Privata kunder 9,873 2,212 7,695 5,616 8 25,404 1,986 27,390
Internal customers Interna kunder 3,102 781 2,502 60 850 -7,167 128 -128 –
Total Summa 19,541 9,243 13,791 5,696 889 -7,167 41,993 1,870 43,863
Allocation per point in time Fördelning per tidpunkt
At one point in time Vid en tidpunkt 12 7 4,452 555 38 -938 4,126 5,516 9,642
Over time Över tid 19,516 9,229 8,023 5,071 716 -5,237 37,318 -3,715 33,603
Rent revenue 2) Hyresintäkter 2) 13 7 1,316 70 135 -992 549 69 618
Total Summa 19,541 9,243 13,791 5,696 889 -7,167 41,993 1,870 43,863
Allocation per type of revenue Fördelning typ av intäkt
Construction contracts Entreprenaduppdrag 19,516 9,229 8,023 5,063 23 -4,551 37,303 -3,708 33,595
Sales of goods Försäljning av varor 3,101 -456 2,645 2,645
Sales of property projects Försäljning av fastighetsprojekt 480 -1 479 5,505 5,984
Transportation services Transporttjänster 1,212 -405 807 807
Administrative services Administrativa tjänster 8 693 -686 15 -7 8
Rent revenue 2) Hyresintäkter 2) 13 7 1,316 70 135 -992 549 69 618
Other Övrigt 12 7 139 75 38 -76 195 11 206
Total Summa 19,541 9,243 13,791 5,696 889 -7,167 41,993 1,870 43,863
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 135 million attributable to Annehem Fastigheter including internal revenue from other Peab Group companies. 2) Rent revenue is recognized according to IFRS 16.
Group Jan-Sep 2019
MSEK		 Construction Civil Engineering Industry Project Development Group functions Eliminations Group
Segement		 Differences in accounting principles 1) Group IFRS
Koncernen Jan-sep 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 17,168 8,683 7,169 6,400 71 39,491 1,357 40,848
Internal sales Intern försäljning 3,877 864 2,578 41 780 -8,140 – –
Total Summa 21,045 9,547 9,747 6,441 851 -8,140 39,491 1,357 40,848
Allocation per country Fördelning per land
Sweden Sverige 16,202 8,648 8,522 4,239 714 -6,655 31,670 2,165 33,835
Norway Norge 2,460 810 782 672 87 -562 4,249 -276 3,973
Finland Finland 2,383 89 432 1,530 50 -923 3,561 -532 3,029
Other Övrigt 11 11 11
Total Summa 21,045 9,547 9,747 6,441 851 -8,140 39,491 1,357 40,848
Allocation per type of customer Fördelning per kundtyp
Public sector Offentliga kunder 7,508 4,901 1,897 32 35 14,373 14,373
Private customers Privata kunder 9,660 3,782 5,272 6,368 36 25,118 1,357 26,475
Internal customers Interna kunder 3,877 864 2,578 41 780 -8,140 – –
Total Summa 21,045 9,547 9,747 6,441 851 -8,140 39,491 1,357 40,848
Allocation per point in time Fördelning per tidpunkt
At one point in time Vid en tidpunkt 65 30 4,177 207 47 -1,113 3,413 5,291 8,704
Over time Över tid 20,977 9,498 4,164 6,084 702 -5,964 35,461 -3,934 31,527
Rent revenue 2) Hyresintäkter 2) 3 19 1,406 150 102 -1,063 617 617
Total Summa 21,045 9,547 9,747 6,441 851 -8,140 39,491 1,357 40,848
Allocation per type of revenue Fördelning typ av intäkt
Construction contracts Entreprenaduppdrag 20,977 9,498 4,164 6,079 68 -5,331 35,455 -3,934 31,521
Sales of goods Försäljning av varor 3 2,637 -563 2,077 2,077
Sales of property projects Försäljning av fastighetsprojekt 120 120 5,291 5,411
Transportation services Transporttjänster 1,380 -487 893 893
Administrative services Administrativa tjänster 5 634 -633 6 6
Rent revenue 2) Hyresintäkter 2) 3 19 1,406 150 102 -1,063 617 617
Other Övrigt 62 30 160 87 47 -63 323 323
Total Summa 21,045 9,547 9,747 6,441 851 -8,140 39,491 1,357 40,848
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.