Note 10 – Other operating income and expenses

Accounting principles

Government aid

Government grants are recognized at fair value when there is reasonable certainty that the grant will be received and that Duni will meet the conditions associated with the grant. Government grants relating to costs are allocated over periods and recognized in the income statement in the same periods as the costs which the grant is intended to cover.

Acquisition expenses

Acquisition expenses are recognized in the Group as other operating expenses. In the Parent Company, these are recognized as shares in subsidiaries in compliance with RFR 2.

Group Parent Company
SEK m 2019 2018 2019 2018
  Koncernen Moderbolaget
MSEK  2019 2018  2019 2018
Exchange rate gains Valutakursvinster 12 – 2 3
Administrative services Administrativa tjänster – – 298 264
Capital gains Realisationsvinst 1 0 0 0
Other items Övriga poster 11 3 0 1
Total other operating income Summa övriga rörelseintäkter 24 3 300 268
Exchange rate losses Valutakursförluster – 1 – –
Depreciation/amortization Avskrivningar 63 43 0 0
Impairment losses Nedskrivningar 58 – – –
Administrative services Administrativa tjänster – – 39 38
Capital loss Realisationsförlust 1 2 0 0
Acquisition expenses Förvärvskostnader 2 11 – –
Other items Övriga poster 13 17 1 1
Total other operating expenses Summa övriga rörelsekostnader 137 75 40 39

Operating income includes government employment assistance (nystartsjobb) amounting to SEK 16 thousand (2018: 53) in Other items. There are not any unfulfilled terms or contingent liabilities associated with these grants. Government assistance intended to cover costs are allocated over periods and recognized as revenue in the income statement in the same periods as the costs which the grant is intended to cover.

Administrative services in the Parent Company primarily administrative expenses for subsidiaries. Other items included in operating expenses comprise bank fees.