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Annual Report 2009 - Husqvarna Group

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Financial information<br />

<strong>Report</strong> by the Board of Directors 31<br />

Risk Management 40<br />

<strong>Group</strong> 44<br />

Income statement 44<br />

Balance sheet 45<br />

Cash flow statement 46<br />

Statement of shareholders´ equity 47<br />

Parent Company 48<br />

Income statement 48<br />

Balance sheet 49<br />

Cash flow statement 50<br />

Change in equity 51<br />

Notes 52<br />

1 Accounting and valuation principles 52<br />

2 Financial risk management and<br />

financial instruments 59<br />

3 Segment information 65<br />

4 Net sales and operating income 67<br />

5 Other operating income 67<br />

6 Other operating expense 67<br />

7 Leasing 67<br />

8 Financial income and expense 68<br />

9 Taxes 68<br />

10 Intangible assets 70<br />

11 Property, plant and equipment 71<br />

12 Financial assets 72<br />

13 Inventories 72<br />

14 Other current assets 73<br />

15 Assets pledged for liabilities to<br />

credit institutions 73<br />

16 Other reserves in equity 73<br />

17 Share capital and number of shares 74<br />

18 Untaxed reserves, Parent Company 74<br />

19 Employees and employee benefits 74<br />

20 Other provisions 81<br />

21 Other liabilities 81<br />

22 Contingent liabilities 81<br />

23 Business Combinations 82<br />

24 Remuneration to the Board of Directors,<br />

the President and other members of<br />

<strong>Group</strong> Management 84<br />

25 Fees to auditors 87<br />

26 Shares and participations 87<br />

Proposed Distribution of Earnings 89<br />

Auditors´ <strong>Report</strong> 90<br />

Definitions 91<br />

Five-year review 92<br />

Quarterly data 94<br />

New reporting structure 96

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