Note 32 – Classification of instruments

Group Parent Company
SEK m 2016 2015 2016 2015
Assets
Non-financial assets
Tangible and intangible fixed assets 2 832 2 587 60 162
Deferred tax assets 65 96 24 60
Other financial fixed assets 884 766
Inventories 548 500 96 82
Prepaid expenses and accrued income 30 33 14 15
Total non-financial assets 3 475 3 216 1 078 1 085
Loan receivables and accounts receivable
Other long-term receivables 2 2 0 0
Accounts receivable 730 660 103 91
Tax assets 14 15 5 5
Other receivables 80  79 21 19
Receivables from Group companies 1 656 1 553
Cash and cash equivalents/Cash and bank balances 186 203 119 144
Total loan receivables and accounts receivable 1 012 958 1 904 1 812
Total assets at fair value through profit or loss
Derivative instruments 1 4 1 4
Total assets at fair value through profit or loss 1 4 1 4
Total assets 4 487 4 178 2 983 2 901

Duni has no assets which are classified as “Derivative instruments to use for hedging” and “Held for trading”.

Group Parent Company
SEK m 2016 2015 2016 2015
Liabilities
Non-financial liabilities
Deferred tax liability 126 117
Pension provisions 268 236 100 104
Allocation to restructuring reserve 12 10 6 3
Total non-financial liabilities 406 363 106 107
Liabilities at amortized cost
Overdraft facility 14 12 0 0
Bank loans 659 537 659 537
Accounts payable 373 352 64 62
Tax liabilities 25 66
Other liabilities 81 89 15 11
Liabilities to Group companies 305 292
Accrued expenses and deferred income 423 406 70 82
Total liabilities at amortized cost 1 575 1 462 1 113 984
Derivative instruments used for hedging purposes
Derivative instruments 8 7 8 7
Total derivative instruments used for hedging purposes 8 7 8 7
Liabilities valued at fair value through profit or loss
Derivative instruments 12 0 12 0
Total liabilities at fair value through profit or loss 12 0 12 0
Total liabilities 2 001 1 832 1 239 1 099