financial statements 2011
37
Information on the Group’s associates and their consolidated assets, liabilities, net revenue and profit/loss.
Profit/loss
Net
of the
Associates 2011
Domicile
Assets Liabilities
revenue financial year
Holding
Edita Bobergs ab
Falun
4 806
1 204
7 913
162
33,33%
BrandSystems International ab
Tukholma
1 466
837
1 613
49
40,00%
6 272
2 041
9 526
211
Profit/loss
Net
of the
Associates 2010
Domicile
Assets Liabilities
revenue financial year
Holding
Edita Bobergs ab
Falun
5 554
1 882
9 185
581
33,33%
BrandSystems International ab
Tukholma
1 595
1 088
1 773
115
40,00%
7 149
2 970
10 958
696
The associate company Edita Bobergs AB provides printing services and is part of the Print & Distribution busi-
ness area. BrandSystems International AB, associate company of Edita, produces marketing communications
rationalization systems and is part of the Marketing Services business area.
The carrying amount of Edita’s associates includes not only goodwill, but also intangible assets and tangible fixed
assets acquired and recognized in the merger of businesses. Customer agreements, technology and real estate
assets were acquired through the business mergers.
Tangible assets were measured at fair value on the basis of the market price of corresponding assets, taking into
account the age, wear and other corresponding factors of the acquired assets.
The fair value of customer agreements and the associated customer relations has been defined on the basis
of the estimated duration of the customer relationships and the discounted net cash flow arising from these
customer relationships. The fair value of technology is measured according to the estimated discounted royalties
(normalized net cash flow), which are avoided when the technology in question is partly owned by the company.
17. Other financial assets
Other financial assets – following financial assets in the balance sheet item
2011
2010
eur 1000
Available-for-sale financial assets
Unlisted share investments
413
432
Publicly listed share investments
76
77
Total
489
509
In financial years 2010 and 2011, the Group has not re-classified financial assets recognized at fair value through
profit and loss or financial assets recognized at cost. Unlisted equity investments measuring principles can be
found in Note 29.