Investor Relations
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Note 13 - Tangible fixed assets

Equipment, fixtures and fittings Group Parent Company
  2007 2008 2009  2007 2008 2009 
Opening cost 113,129 151,965 197,497 43,275 72,537 102,964
Reclassification – 7,677 500 500
Acquisition of operations 10,368 225 522 10,368 225 522
Acquisitions for the year 36,893 49,001 30,863 19,212 31,890 21,103
Divestments and disposals – 318 – 4,530 – 851 – 318 – 1,688 – 851
Translation differences for the year – 430 836 7,278
Closing accumulated cost 151,965 197,497 235,809 72,537 102,964 124,238
             
Opening depreciation according to plan  – 58,636 – 72,608 – 100,011  – 16,513 – 26,934 – 42,739
Reclassification  5,961
Divestments and disposals  53 2,948 261 53 323 261
Depreciation for the year  – 20,152 – 29,883 – 35,083 – 10,474 – 16,128 – 20,924
Translation differences for the year  166 – 468 – 3,899 – 29
Closing accumulated depreciation according to plan – 72,608 – 100,011 – 138,732 – 26,934 – 42,739 – 63,431
Carrying amount 79,357 97,486 97,077 45,601 60,224 60,807

The Group’s equipment, fixtures and fittings include leasing objects such as store computer systems and store furnishings which are owned through financial leasing contracts with an cost of SEK 34,678,000 (34,464,000) and accumulated depreciation of SEK 33,834,000 (31,688,000). The present value of the future payment commitments is recognized as liabilities to credit institutions in the amount of SEK 844,000 (2,776,000), of which the short-term portion is SEK 647,000 (1,966,000). The entire debt is due for repayment within five years. There are no variable charges or conditions relating to forced acquisition or other restrictions in the financial leasing agreements.

See also Note 25 regarding operational leasing of tangible assets.

Improvement charges on properties not belonging to Hemtex Group Parent Company
  2007 2008 2009  2007 2008 2009 
Opening cost 3,275 24,125 29,983 3,275 9,511 15,008
Reclassification 7,677
Acquisitions for the year 13,173 10,012 6,017 6,236 6,495 2,472
Divestments and disposals – 4,468 – 930 – 998 – 930
Translation differences for the year 314 1,527
Closing accumulated cost  24,125 29,983 36,597 9,511 15,008 16,550
             
Opening depreciation according to plan  – 64 – 6,685 – 4,618 – 64 – 411 – 973
Reclassification  – 5,961
Depreciation for the year  – 665 – 1,300 – 1,420 – 347 – 619 – 744
Divestments and disposals 3,462 65 57 65
Translation differences for the year 5 – 95 – 823
Closing accumulated depreciation according to plan – 6,685 – 4,618 – 6,796 – 411 – 973 – 1,652
Carrying amount  17,440 25,365 29,801 9,100 14,035 14,898