BAS accounts:
| 82 | Income from securities and long-term receivables (anläggningstillgångar) | |||
| 8210 | Dividends on shares in other companies | 8212 | Dividends, other companies | |
| 8216 | Measure Emissions, other companies | |||
| 8220 | Gain on sale of securities and long-term receivables from other companies | 8221 | Gain on sale of shares in other companies | |
| 8222 | Gain on sale of non-current receivables from other companies | |||
| 8223 | Gain on sale of derivatives (long-term securities) | |||
| 8230 | Exchange rate differences on long-term receivables | 8231 | Foreign exchange gains on long-term receivables | |
| 8236 | Foreign exchange loss on long-term receivables | |||
| 8240 | Share of income from trading (other companies) | |||
| 8250 | Interest income from long-term receivables and securities of other companies | 8251 | Interest income from long-term receivables | |
| 8252 | Interest income from securities | |||
| 8260 | Interest income from long-term receivables from group companies | 8261 | Interest income from long-term receivables from Parent Company | |
| 8262 | Interest income from long-term receivables from subsidiaries | |||
| 8263 | Interest income from long-term receivables from other Group companies | |||
| 8270 | Write-down of holdings in non-current receivables from other companies | 8271 | Impairment of shares in other companies | |
| 8272 | Impairment of long-term receivables from other companies | |||
| 8273 | Impairment losses on other securities of other companies | |||
| 8280 | Reversals of impairment losses on shares and non-current receivables from other companies | 8281 | Reversals of impairment losses on shares in other companies | |
| 8282 | Reversals of impairment losses on long-term receivables from other companies | |||
| 8283 | Reversals of impairment losses on other investments in other companies | |||
| [Not K2] | 8290 | Unrealised changes in value of fixed assets | 8291 | Unrealised changes in value of fixed assets |
| 8295 | Unrealised changes in value of derivative instruments |
