Note 32 – Related-party transactions
Group
During the year, the Group had transactions with joint venture company ArcelorMittal BE Group SSC AB. See Note 18 for further details.
In connection with the completed rights issue, guarantee compensations of approximately SEK 1 M have been paid out in accordance with the published information document regarding the rights issue to AB Traction and Svedulf Fastighets AB. In other regards, no transactions have taken place between BE Group and related parties that have had a material impact on the company’s position and results.
See Note 4 for disclosures on remuneration and benefits paid to senior executives and Board members.
Parent Company
The Parent Company has decisive control over its subsidiaries, see Note 17, and has had the following transactions with related parties and joint venture ArcelorMittal BE Group SSC AB, see Note 18:
| Parent Company´s transactions with subsidiaries and joint venture | Moderbolagets transaktioner med dotterbolag och joint venture | 2025 | 2024 |
| Sales of services | Försäljning av tjänster | 130 | 111 |
| Purchases of services | Inköp av tjänster | -11 | -15 |
| Interest income | Ränteintäkter | 21 | 20 |
| Interest expense | Räntekostnader | -13 | -18 |
| Dividend received (+)/paid (-) | Utdelning erhållen (+)/lämnad (-) | 2 | – |
| Group contributions received(+)/paid (-) | Koncernbidrag erhållna (+)/lämnade (-) | – | -55 |
| Receivables from related parties on balance day | Fordran på närstående på balansdagen | 226 | 143 |
| Liabilities to related parties on balance day | Skuld till närstående på balansdagen | 4 | -64 |