PEAB Kvartalsrapport 3 - 2021 – Note 2

Note 2 – Revenue allocation

Group Jan-Sep 2021 MSEK		Construction	Civil Engineering	Industry	Project Development	Group functions	Eliminations	Group Segment	Differences in accounting principles ¹⁾	Group IFRS
	Koncernen Jan-sep 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	15,767	9,226	11,107	6,360	46		42,506	-1,087	41,419
Internal sales	Intern försäljning	3,066	892	2,542	20	900	-7,420			–
Total	Summa	18,833	10,118	13,649	6,380	946	-7,420	42,506	-1,087	41,419

Allocation per country	Fördelning per land
Sweden	Sverige	13,471	9,082	8,298	3,830	758	-5,785	29,654	-703	28,951
Norway	Norge	2,774	1,022	1,379	712	108	-662	5,333	-62	5,271
Finland	Finland	2,588	14	3,387	1,838	79	-971	6,935	-322	6,613
Denmark	Danmark			570		1	-2	569		569
Other	Övrigt			15				15		15
Total	Summa	18,833	10,118	13,649	6,380	946	-7,420	42,506	-1,087	41,419

Allocation per type of customer	Fördelning per kundtyp
Public sector	Offentliga kunder	7,469	6,610	3,846	4	33		17,962		17,962
Private customers	Privata kunder	8,298	2,616	7,261	6,356	13		24,544	-1,087	23,457
Internal customers	Interna kunder	3,066	892	2,542	20	900	-7,420			–
Total	Summa	18,833	10,118	13,649	6,380	946	-7,420	42,506	-1,087	41,419

Allocation per point in time	Fördelning per tidpunkt
At one point in time	Vid en tidpunkt	11	6	4,645	140	38	-896	3,944	3,013	6,957
Over time	Över tid	18,814	10,106	7,613	6,174	777	-5,459	38,025	-4,100	33,925
Rent revenue ²⁾	Hyresintäkter ²⁾	8	6	1,391	66	131	-1,065	537		537
Total	Summa	18,833	10,118	13,649	6,380	946	-7,420	42,506	-1,087	41,419

Allocation per type of revenue	Fördelning typ av intäkt
Construction contracts	Entreprenaduppdrag	18,814	10,106	7,613	6,174	45	-4,730	38,022	-4,100	33,922
Sales of goods	Försäljning av varor			3,624			-648	2,976		2,976
Sales of property projects	Försäljning av fastighetsprojekt				130			130	3,013	3,143
Transportation services	Transporttjänster			885			-210	675		675
Administrative services	Administrativa tjänster					732	-729	3		3
Rent revenue ²⁾	Hyresintäkter²⁾	8	6	1,391	66	131	-1,065	537		537
Other	Övrigt	11	6	136	10	38	-38	163		163
Total	Summa	18,833	10,118	13,649	6,380	946	-7,420	42,506	-1,087	41,419

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-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⁾	Hyresintäkter²⁾	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 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 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-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⁾	Hyresintäkter²⁾	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.