Note 16 – Participations in Group companies
| Parent Company | Moderbolag | 2023 | 2022 |
| Accumulated cost | Ackumulerade anskaffningsvärden | ||
| At January 1 | Vid årets början | 1,618 | 1,630 |
| Divestment | Avyttring | – | -12 |
| Total accumulated cost | Summa ackumulerade anskaffningsvärden | 1,618 | 1,618 |
| Accumulated impairment | Ackumulerade nedskrivningar | ||
| At January 1 | Vid årets början | -762 | -762 |
| Total accumulated impairment | Summa ackumulerade nedskrivningar | -762 | -762 |
| Carrying amount at end of period | Redovisat värde vid periodens slut | 856 | 856 |
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 filiale Latvija, 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 | – |
| 856 |
| Divestments during the year | Avyttringar under året | 2023 | 2022 |
| Lecor Stålteknik AB | Lecor Stålteknik AB | – | -12 |
| Total | Totalt | – | -12 |
Acquisitions
No acquisitions have been made during 2023. During the second half of the year in 2022, BE Group Sverige AB acquired the shares of BE Group Produktion Arvika AB.
The table below includes assets and liabilities consolidated in connection to the acquisition in 2022. The acquisition is not material to BE Group’s financial result.
| Net assets | Book value | Value adjustment | Fair value | |
| Nettotillgångar | Bokfört värde | Värdejustering | Verkligt värde | |
| Property | Fastighet | 1 | 6 | 7 |
| Intangible assets | Immateriella anläggningstillgångar | 0 | – | 0 |
| Tangible assets | Materiella anläggningstillgångar | 1 | 2 | 3 |
| Inventory, accounts receivable and other receivables | Lager, kundfordringar och övriga fordringar | 4 | – | 4 |
| Accounts payable and other liabilities | Leverantörsskulder och övriga skulder | -5 | – | -5 |
| Cash and equivalents | Likvida medel | 1 | – | 1 |
| Total net assets | Summa nettotillgångar | 2 | 8 | 10 |
| Cash flow effect | ||
| Kassaflödeseffekt | ||
| Purchase price | Köpeskilling | -10 |
| Cash and equivalents in the acquired companies | Likvida medel i de förvärvade bolagen | 1 |
| Total cash flow effect | Summa kassaflödeseffekt | -9 |
Earnings attributable to divested operations
No divestments have been made during 2023. In the third quarter 2022, the transfer of Lecor Stålteknik AB was completed. The final purchase consideration amounted to approximately SEK 17 M and the cash flow effect was SEK 10 M. The operations were deconsolidated on July 1, 2022.