Note 17 – Participations in Group companies
| Parent Company | Moderbolag | 2024 | 2023 |
| Accumulated cost | Ackumulerade anskaffningsvärden | ||
| At January 1 | Vid årets början | 1,087 | 1,087 |
| Divestment | Avyttring | -4 | – |
| Total accumulated cost | Summa ackumulerade anskaffningsvärden | 1,083 | 1,087 |
| Accumulated impairment | Ackumulerade nedskrivningar | ||
| At January 1 | Vid årets början | -231 | -231 |
| Divestment | Avyttring | 4 | – |
| Total accumulated impairment | Summa ackumulerade nedskrivningar | -227 | -231 |
| 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 Sp. z o.o, 0000006520. Poland | BE Group Sp. z o.o., 0000006520. Polen | 20,216 | 100 | 0 |
| 856 |
| Divestments during the year | Avyttringar under året | 2024 | 2023 |
| BE Group OÜ, 10024510. Estonia | BE Group OÜ, 10024510. Estland | 0 | – |
| BE Group OÜ filiāle Latvijā, 40203322166. Latvia | BE Group OÜ filiale Latvija, 40203322166. Lettland | 0 | – |
| BE Group OÜ Lietuvos filialas, 305776594. Lithuania | BE Group OÜ Lietuvos filialas, 305776594. Litauen | 0 | – |
| Total | Totalt | 0 | – |
Earnings attributable to divested operations
During 2024, the Baltic operations has been under closure and in December 2024 it was completed and the shares in BE Group OÜ were divested. The final purchase consideration amounted to approximately SEK 24 M and the cash flow effect was SEK 0 M. The operations were deconsolidated in December, 2024.