Annual Report 2008 - Securitas

114
Annual report
Parent Company financial statements
Changes in shareholders’ equity
MSEK Share capital 1
Legal
reserve
Hedging
reserve
Translation
reserve
retained
earnings and
net income
for the year Total
Opening balance 2006 365.1 7,362.6 – 248.9 23,922.8 31,899.4
Effect of change in accounting principle IAS 39 – – 11.2 – 24.7 35.9
Opening balance 2006 adjusted in accordance with new principle 365.1 7,362.6 11.2 248.9 23,947.5 31,935.3
Cash flow hedges
Transfer to hedging reserve before tax – – 30.6 – – 30.6
Deferred tax on transfer to hedging reserve – – –8.6 – – –8.6
Transfer to interest income in the statement of income before tax – – 91.1 – – 91.1
Transfer to interest expense in the statement of income before tax – – –102.1 – – –102.1
Deferred tax on transfer to statement of income – – 3.1 – – 3.1
Net investment hedges – – – –76.0 – –76.0
Net income for the year – – – – 2,877.1 2,877.1
Total change excluding transactions with equity holders – – 14.1 –76.0 2,877.1 2,815.2
Dividend paid – – – – –1,277.7 –1,277.7
Dividend of shares in Securitas Direct AB and
Niscayah Group AB (former Securitas Systems AB) – – – – –8,519.2 –8,519.2
Opening balance 2007 365.1 7,362.6 25.3 172.9 17,027.7 24,953.6
Cash flow hedges
Transfer to hedging reserve before tax – – 4.6 – – 4.6
Deferred tax on transfer to hedging reserve – – –1.3 – – –1.3
Transfer to interest income in the statement of income before tax – – 180.0 – – 180.0
Transfer to interest expense in the statement of income before tax – – –213.1 – – –213.1
Deferred tax on transfer to statement of income – – 9.3 – – 9.3
Net investment hedges – – – 93.6 – 93.6
Net income for the year – – – – 588.4 588.4
Total change excluding transactions with equity holders – – –20.5 93.6 588.4 661.5
Dividend paid – – – – –1,131.7 –1,131.7
Opening balance 2008 365.1 7.362.6 4.8 266.5 16,484.4 24,483.4
Cash flow hedges
Transfer to hedging reserve before tax – – –183.3 – – –183.3
Deferred tax on transfer to hedging reserve – – 51.3 – – 51.3
Transfer to interest income in the statement of income before tax – – –285.6 – – –285.6
Transfer to interest expense in the statement of income before tax – – 288.0 – – 288.0
Deferred tax on transfer to statement of income – – –0.6 – – –0.6
Net investment hedges – – – 892.5 – 892.5
Net income for the year – – – – 2,700.2 2,700.2
Total change excluding transactions with equity holders – – –130.2 892.5 2,700.2 3,462.5
Dividend paid – – – – –1,131.7 –1,131.7
Dividend of shares in Loomis AB 2 – – – –328.9 –5,536.5 –5,865.4
Closing balance 2008 365.1 7,362.6 –125.4 830.1 12,516.4 20,948.8
1 For information regarding the numbers of shares outstanding refer to Note 53.
2 Including impact of reversed net investment hedging of MSEK –328.9.
Securitas Annual report 2008