Långfristiga fordringar och långfri

Långfristiga fordringar och långfristiga skulder värderas efter det första värderingstillfället till upplupet anskaffningsvärde. Övriga skulder och avsättningar värderas till de belopp varmed de beräknas bli reglerade. Övriga tillgångar redovisas till anskaffningsvärde om inget annat anges ovan.

Resultat (engelska) 1:

Long-term receivables and liabilities are valued for the first valuation at amortised cost. Other liabilities and provisions are measured at the amounts expected to be be regulated. Other assets are reported at acquisition value unless otherwise stated above.

Resultat (engelska) 2:

Long-term receivables and long-term liabilities are valued after the initial valuation at amortized cost. Other liabilities and provisions are measured at the amount expected to be settled. Other assets are recognized at cost unless otherwise stated above.

Resultat (engelska) 3:

long-term assets and long-term liabilities are measured after the first värderingstillfället at amortised cost. other liabilities and provisions are measured at the amount by which they are to be regulated. other assets are accounted for at cost unless otherwise stated above.