Financial statements

When values from Financial statement are transferred to the Annual report, roundings are handled as follows:

• Each row (account group) is calculated with decimals and rounded separately.
• From 0,01 up to 0,49 is rounded down, while 0,50 and up to 0,99 is rounded up.
• If the value is negative, -0,50 and down to -0,99 is rounded down, while -0,49 and up to -0,01 is rounded up.
• Each subtotal summarize the rounded values for each account group.
• On the row Total assets, the exact value is rounded. The system then compares the sum of the rounded subtotals with the rounded value for Total assets.

In case of any differences in roundings, they will be placed on the below rows in the following priority - if there is no balance on row 1, the rounding difference will instead be placed on row 2 and so on:

Assets

1. Cash and bank balances
2. Prepaid expenses
3. Other receivables (the row beneath Current receivables)
4. Account receivable ledger

Total liabilities and equity

1. Accounts payable ledger
2. Accrued expenses
3. Other liabilities (the row under Current liabilities)
4. Tax liability

Income statement

1. Other external costs
2. Net turnover
3. Employee benefit expenses
4. Other operating income