Note 32 – Classification of financial instruments

Group Parent Company
SEK m 2017 2016 2017 2016
Assets
Non-financial assets
Tangible and intangible fixed assets  2 991 2 832  65 60
Deferred tax assets  49 65  19 24
Other financial fixed assets  –  932 884
Inventories  627 548  98 96
Prepaid expenses and accrued income  30 30  14 14
Total non-financial assets  3 697 3 475  1 128 1 078
Loan receivables and accounts receivable
Other long-term receivables  2 2  0 0
Accounts receivable  798 730  112 103
Tax assets  23 14  5 5
Other receivables  84 80  13 21
Receivables from Group companies  –  1 794 1 656
Cash and cash equivalents/Cash and bank balances  227 186  157 119
Total loan receivables and accounts receivable  1 134 1 012  2 081 1 904
Assets measured at fair value through profit or loss
Derivative instruments  2 1  2 1
Total assets measured at fair value through profit or loss  2 1  2 1
Total assets  4 833 4 487  3 211 2 983

Duni does not have any assets which are classified as “Derivative instruments used for hedging purposes” and “Available for sale”.

Group Parent Company
SEK m 2017 2016 2017 2016
Liabilities
Non-financial liabilities
Deferred tax liabilities  138 126  12
Pension provisions  244 268  97 100
Allocation to restructuring reserve  6 12  2 6
Total non-financial liabilities  388 406  111 106
Liabilities at amortized cost
Overdraft facility  2 14  0 0
Bank loans  834 659  834 659
Accounts payable  428 373  60 64
Tax liabilities  41 25  22
Other liabilities  87 81  26 15
Liabilities to Group companies  –  270 305
Accrued expenses and deferred income  432 423  78 70
Total liabilities at amortized cost  1 824 1 575  1 289 1 113
Derivative instruments used for hedging purposes
Derivative instruments  5 8  5 8
Total derivative instruments used for hedging purposes  5 8  5 8
Liabilities measured at fair value through profit or loss
Derivative instruments  11 12  11 12
Total liabilities at fair value through profit or loss  11 12  11 12
Liabilities measured at fair value through equity
Derivative instruments 11
Total liabilities measured at fair value through equity 11 0 0 0
Total liabilities  2 239 2 001  1 416 1 239