'Fordringar och skulder i utländsk

'Fordringar och skulder i utländsk valuta har värderats till balansdagens kurs. Kursvinster och kursförluster på rörelsefordringar och rörelseskulder redovisas i rörelseresultatet medan kursvinster och kursförluster på finansiella fordringar och skulder redovisas som finansiella poster.

Resultat (engelska) 1:

' Receivables and liabilities in foreign currency are valued at year-end Exchange rates. Exchange rate gains and losses on current receivables and liabilities are recognized in operating income while Exchange rate gains and losses on financial assets and liabilities are recorded as financial items.

Resultat (engelska) 2:

'Receivables and liabilities in foreign currencies are valued at the closing rate. Exchange gains and losses on operating receivables and liabilities are recognized in operating profit, while exchange gains and losses on financial assets and liabilities are reported as financial items.

Resultat (engelska) 3:

"the claims and liabilities in foreign currencies are valued at balansdagens course. exchange gains and losses on rörelsefordringar and trade are accounted for in the operating results and exchange gains and losses on the financial claims and liabilities are recorded as financial items.