Note 16 – Participations in Group companies
| Parent Company | Moderbolag | 2021 | 2020 |
| Accumulated cost | Ackumulerade anskaffningsvärden | ||
| At January 1 | Vid årets början | 1,630 | 1,630 |
| Acquisitions and capital contributions | Förvärv och kapitaltillskott | – | – |
| Divestment and liquidation | Avyttring och likvidation | – | – |
| Total accumulated cost | Summa ackumulerade anskaffningsvärden | 1,630 | 1,630 |
| Accumulated impairment | Ackumulerade nedskrivningar | ||
| At January 1 | Vid årets början | -762 | -762 |
| Divestment and liquidation | Avyttring och likvidation | – | – |
| Impairment losses for the year | Årets nedskrivningar | – | – |
| Total accumulated impairment | Summa ackumulerade nedskrivningar | -762 | -762 |
| Carrying amount at end of period | Redovisat värde vid periodens slut | 868 | 868 |
Specification of the Parent Company and Group’s holdings of investments in Group companies
| Subsidiaries/Reg. No./Domicile | Participating interests | % | Carrying amount | |
| Dotterbolag / Org nr / Säte | Antal andelar | % | Redovisat värde | |
| BE Group Sverige AB, 556106-2174. Sweden | BE Group Sverige AB, 556106-2174. Sverige | 20,000 | 100 | 709 |
| BE Group Oy Ab, 1544976-7. Finland | BE Group Oy Ab, 1544976-7. Finland | 204,000 | 100 | 147 |
| BE Group OÜ, 10024510. Estonia | BE Group OÜ, 10024510. Estland | 40 | 100 | 0 |
| BE Group OÜ filiāle Latvijā, 40203322166. Latvia | BE Group OÜ filiāle Latvijā, 40203322166. Lettland | 100 | 100 | 0 |
| BE Group OÜ Lietuvos filialas, 305776594. Lithuania | BE Group OÜ Lietuvos filialas, 305776594. Litauen | 100 | 100 | – |
| BE Group Sp. z o.o, 0000006520. Poland | BE Group Sp. z o.o., 0000006520. Polen | 20,216 | 100 | – |
| Lecor Stålteknik AB, 556584-6382. Sweden | Lecor Stålteknik AB, 556584-6382. Sverige | 1,000 | 100 | 12 |
| 868 |
The Group and the Parent company have not made any impairments during the year (-).