Financial Reports

Opus Group AB (publ) is listed on Nasdaq Stockholm. The company publishes financial reports every quarter.

Consistent with normative law

The Annual Report and consolidated financial statements were authorized for issue by the Board of Directors and the Chief Executive Officer on April 29, 2015. The income statements and balance sheets of both the parent company and the Group are subject to adoption at the Annual General Meeting on May 21, 2015.

The consolidated financial statements are prepared in accordance with International Financial Reporting Standards (IFRS/IAS) issued by the International Accounting Standards Board (IASB) and the interpretations issued by the International Financial Reporting Interpretations Committee (IFRIC), as endorsed by the EU. The consolidated financial statements are furthermore prepared in accordance with the Annual Accounts Act and the Swedish Financial Reporting Board’s recommendation RFR 1 (Supplementary Accounting Rules for Groups) as well as their interpretations (UFR).

The parent company applies the same accounting principles as the Group with the exception of that which is specified under “Parent company accounting principles”. The differences between the principles applied by the parent company and the Group are due to limitations in the possibilities of applying IFRS to the parent company due to the Annual Reports Act and the Pension Obligations Vesting Act as well as tax reasons.