Note 4 – Operating segment and reconcilation between segment reporting and reporting according to IFRS

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
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 revenue Summa intäkter 26,989 12,843 18,720 7,500 1,206 -9,841 57,417 2,435 59,852
Operating profit Rörelseresultat 663 391 1,105 1,669 -310 23 3,541 381 3,922
Operating margin, % Rörelsemarginal, % 2.5 3.0 5.9 22.3 6.2 6.6
Financial income Finansiella intäkter 96 0 96
Financial expenses Finansiella kostnader -204 -69 2) -273
Net finance Finansnetto -108 -69 -177
Pre-tax profit Resultat före skatt 3,433 312 3,745
Tax Skatt -485 -79 -564
Profit for the year Årets resultat 2,948 233 3,181
Capital employed (closing balance)
Sysselsatt kapital (UB)
-767 -408 8,822 12,189 -402 19,434 5,001 24,435
Total assets Balansomslutning 36,604 5,560 3) 42,164
Equity/assets ratio, % Soliditet, % 36.2 29.5
Cashflow before financing Kassaflöde före finansiering 2,779 974 3,753
1) For more information about the allocation of revenue and profit items see note 3 and the section Overview business areas. 2) Divided during January-November 2020 between Annehem Fastigheter SEK -35 million and IFRS 16, additional leases SEK -34 million. 3) Divided between IFRS 16, additional leases SEK 1,805 million and housing projects SEK 3,755 million.
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
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 revenue Summa intäkter 29,416 13,339 13,339 9,125 1,176 -11,046 55,349 954 56,303
Operating profit Rörelseresultat 711 367 937 1,015 -278 -142 2,610 675 3,285
Operating margin, % Rörelsemarginal, % 2.4 2.8 7.0 11.1 4.7 5.8
Financial income Finansiella intäkter 130 130
Financial expenses Finansiella kostnader -161 -27 2) -188
Net finance Finansnetto -31 -27 2) -58
Pre-tax profit Resultat före skatt 2,579 648 3,227
Tax Skatt -441 -130 -571
Profit for the year Årets resultat 2,138 518 2,656
Capital employed (closing balance)
Sysselsatt kapital (UB)
-1,013 267 6,799 16,679 -1,115 21,617 4,719 26,336
Total assets Balansomslutning 38,362 5,326 3) 43,688
Equity/assets ratio, % Soliditet, % 32.5 26.5
Cashflow before financing Kassaflöde före finansiering 1,025 2,201 3,226
1) For more information about the allocation of revenue and profit items see note 3 and the section Overview business areas. 2) Refers to IFRS 16, additional leases SEK -27 million. 3) Divided between IFRS 16, additional leases SEK 761 million and housing projects SEK 4,565 million.