Note 2 – Revenue allocation

Group Jan-Dec 2022
MSEK		 Construction Civil Engineering Industry Project Development Group functions Eliminations Group
Segment		 Differences in accounting principles 1) Group IFRS
Koncernen

Jan-dec 2022
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 23,435 13,536 17,465 8,638 61 63,135 -1,202 61,933
Internal sales Intern försäljning 5,564 1,430 3,969 23 1,470 -12,456 – –
Total Summa 28,999 14,966 21,434 8,661 1,531 -12,456 63,135 -1,202 61,933
Allocation per country Fördelning per land
Sweden Sverige 20,846 13,310 13,100 5,924 1,203 -10,140 44,243 -1,297 42,946
Norway Norge 4,545 1,656 2,262 739 173 -802 8,573 392 8,965
Finland Finland 3,608 5,042 1,998 154 -1,512 9,290 -297 8,993
Denmark Danmark 1,015 1 -2 1,014 1,014
Other Övrigt 15 15 15
Total Summa 28,999 14,966 21,434 8,661 1,531 -12,456 63,135 -1,202 61,933
Allocation per type of customer Fördelning per kundtyp
Public sector Offentliga kunder 10,102 10,363 6,377 17 46 26,905 26,905
Private customers Privata kunder 13,333 3,173 11,088 8,621 15 36,230 -1,202 35,028
Internal customers Interna kunder 5,564 1,430 3,969 23 1,470 -12,456 – –
Total Summa 28,999 14,966 21,434 8,661 1,531 -12,456 63,135 -1,202 61,933
Allocation per point in time Fördelning per tidpunkt
At one point in time Vid en tidpunkt 26 15 6,915 1,373 70 -1,221 7,178 5,566 12,744
Over time Över tid 28,957 14,941 12,339 7,195 1,276 -9,581 55,127 -6,768 48,359
Rent revenue 2) Hyresintäkter 2) 16 10 2,180 93 185 -1,654 830 830
Total Summa 28,999 14,966 21,434 8,661 1,531 -12,456 63,135 -1,202 61,933
Allocation per type of revenue Fördelning typ av intäkt
Construction contracts Entreprenaduppdrag 28,957 14,941 12,339 7,195 96 -8,401 55,127 -6,768 48,359
Sales of goods Försäljning av varor 5,393 -873 4,520 4,520
Sales of property projects Försäljning av fastighetsprojekt 5 1,343 1,348 5,566 6,914
Transportation services Transporttjänster 1,327 -281 1,046 1,046
Administrative services Administrativa tjänster 1,180 -1,180 – –
Rent revenue 2) Hyresintäkter 2) 16 10 2,180 93 185 -1,654 830 830
Other Övrigt 21 15 195 30 70 -67 264 264
Total Summa 28,999 14,966 21,434 8,661 1,531 -12,456 63,135 -1,202 61,933

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-Dec 2021
MSEK		 Construction Civil Engineering Industry Project Development Group functions Eliminations Group
Segment		 Differences in accounting principles 1) Group IFRS
Koncernen

Jan-dec 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 22,555 12,866 15,075 9,471 59 60,026 -1,103 58,923
Internal sales Intern försäljning 4,425 1,314 3,712 26 1,255 -10,732 – –
Total Summa 26,980 14,180 18,787 9,497 1,314 -10,732 60,026 -1,103 58,923
Allocation per country Fördelning per land
Sweden Sverige 19,513 12,664 11,704 6,262 1,070 -8,485 42,728 -1,270 41,458
Norway Norge 3,963 1,501 1,905 913 142 -926 7,498 100 7,598
Finland Finland 3,504 15 4,364 2,322 101 -1,318 8,988 67 9,055
Denmark Danmark 792 1 -3 790 790
Other Övrigt 22 22 22
Total Summa 26,980 14,180 18,787 9,497 1,314 -10,732 60,026 -1,103 58,923
Allocation per type of customer Fördelning per kundtyp
Public sector Offentliga kunder 10,480 9,604 5,123 8 45 25,260 25,260
Private customers Privata kunder 12,075 3,262 9,952 9,463 14 34,766 -1,103 33,663
Internal customers Interna kunder 4,425 1,314 3,712 26 1,255 -10,732 – –
Total Summa 26,980 14,180 18,787 9,497 1,314 -10,732 60,026 -1,103 58,923
Allocation per point in time Fördelning per tidpunkt
At one point in time Vid en tidpunkt 11 6 6,404 1,814 56 -1,319 6,972 5,759 12,731
Over time Över tid 26,959 14,166 10,448 7,602 1,083 -7,930 52,328 -6,862 45,466
Rent revenue 2) Hyresintäkter 2) 10 8 1,935 81 175 -1,483 726 726
Total Summa 26,980 14,180 18,787 9,497 1,314 -10,732 60,026 -1,103 58,923
Allocation per type of revenue Fördelning typ av intäkt
Construction contracts Entreprenaduppdrag 26,959 14,166 10,448 7,602 68 -6,919 52,324 -6,862 45,462
Sales of goods Försäljning av varor 1 4,975 -902 4,074 4,074
Sales of property projects Försäljning av fastighetsprojekt 1,750 -16 1,734 5,759 7,493
Transportation services Transporttjänster 1,241 -308 933 933
Administrative services Administrativa tjänster 1,015 -1,011 4 4
Rent revenue 2) Hyresintäkter 2) 10 8 1,935 81 175 -1,483 726 726
Other Övrigt 11 5 188 64 56 -93 231 231
Total Summa 26,980 14,180 18,787 9,497 1,314 -10,732 60,026 -1,103 58,923

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.