Note Critical accounting estimates and assumptions in applying accounting policies
(income) for pensions include the discount rate. Each change
in these assumptions will affect the carrying amount of
pension obligations.
The Group determines a suitable discount rate at the end
of each year. This is the rate used to determine the present
value of assessed future payments that are expected to be
demanded to settle the pension obligations. When determining
a suitable discount rate, the Group considers the
interest rates of high-quality mortgage bonds that are denominated
in the currency in which the benefits will be paid, and
that have terms of maturity equivalent to the assessments for
the pension obligation in question. See also note 9.
Note Auditors’ remuneration (SEK thousand)
Group Parent
2018 2017 2018 2017
Audit
PwC 6,866 1) 5,670 1,164 3) 1,140
Other 568 445 - -
Subtotal, audit 7,434 6,115 1,164 1,140
Other audit assignments
PwC 154 574 - -
Other 127 121 - -
Subtotal, other audit assignments 281 695 - -
Tax consulting
PwC 178 346 - -
Other 403 146 - -
Subtotal, tax consulting 581 492 - -
Other assignments
PwC 6,891 2) 1,684 6,761 2) 1,195
Other 688 35 - -
Subtotal, other assignments 7,579 1,719 6,761 1,195
Total 15,875 9,021 7,925 2,335
4
5
Restructuring
A provision for restructuring is recognized when the Group
has adopted a comprehensive and formal restructuring plan,
and the restructuring has either been started or published. No
provisions are made for future operating expenses.
79
1) Of which SEK 2,670,000 concerns PricewaterhouseCoopers AB.
2) Of which SEK 696,000 concerns PricewaterhouseCoopers AB.
3) Of which SEK 1,164,000 concerns PricewaterhouseCoopers AB.
The audit assignment refers to fees for the statutory audit, i.e. work that has been necessary in order to issue the Auditors’ Report, and what is referred to as audit consulting, which is submitted in
conjunction with the audit assignment.