13 Financial assets

Bookkeeping of, record, how to book financial assets.

In kontogrupp 13 Financial assets are recognized. They represent anläggningstillgångar and on the asset side of balance sheet.

Below are the various key accounts - you can read more about each main account by clicking below:

1310	Shares in group companies
1320	Long-term receivables from group companies
1330	Investments in associates
1340	Long-term receivables from associated companies
1350	Shares and securities of other companies
1360	Loans to members or relatives, långfristig of
1370	Deferred tax assets	[Not K2]
1380	Other non-current receivables