12 consolidated annual accounts
12 consolidated annual accounts
Visma Sverige Holding AB Registered office Holding %** Carrying value*** Visma Actit AB Stockholm 100.00% 17 500 Agda Lön AB Ängelholm 100.00% 203 975 Visma Esscom AB Bromman 100.00% 130 817 Visma Sund AB Kista 100.00% 50 Visma IT & Communications AB Växjö 100.00% 620 Visma Advantage AB Stockholm 100.00% 30 674 Visma Collectors AB Helsingborg 100.00% 250 386 Visma DevTrend AB Stockholm 100.00% 5 825 Visma Consulting AB Kista 100.00% 250 967 VISMA AS - CONSOLIDATED Visma Opic AB * Linköping 100.00% 153 801 Visma Pharma Solutions AB Solna 100.00% 1 000 Visma Proceedo AB Stockholm 100.00% 41 562 The consolidated financial statements include the financial statements of Visma AS and the subsidiaries listed in the following table: Norrtälje 100.00% 104 766 Visma Retail AB Visma Services AB Stockholm 100.00% 124 363 Visma Software AB Malmø 100.00% 104 330 Visma AS Registered office Holding %** Carrying value*** Visma Spcs AB * Växjö 100.00% 870 674 Visma Lindhagen AB Stockholm 100.00% 1 00 Visma Danmark Holding A/S* Copenhagen 100.00% 161 075 S4F Progress AB Fagersta 100.00% 3 440 Visma Finland Holding OY* Helsinki 100.00% 276 978 Mamut AB Stockholm 100.00% 39 746 Visma Nederland Holding BV* Amsterdam 100.00% 115 525 Visma Malmo Malmo 100.00% 1 000 Visma Norge Holding AS* Oslo 100.00% 524 493 Total (TSEK) 2 336 496 Visma Sverige Holding AB* Växjö 100.00% 6 080 Active 24 AS* Oslo 100.00% 471 400 Visma Danmark Holding A/S Registered office Holding %** Carrying value*** Mamut Software Ltd* London 100.00% 22 700 Mamut Ltd* Dublin 100.00% 3 497 Visma Avendo A/S DK Copenhagen 100.00% 8 000 Total (TNOK) 1 581 748 Visma Collectors A/S Copenhagen 100.00% 8 420 Visma Retail A/S Copenhagen 100.00% 2 500 Visma Norge Holding AS Registered office Holding %** Carrying value*** Visma Services Danmark A/S* Copenhagen 100.00% 105 273 Visma Consulting A/S* Hellerup 100.00% 171 425 Halvorsen Regnskapskontor AS Oslo 100.00% 3 738 Visma Software A/S Copenhagen 100.00% 28 000 Visma Retail Software AS Baråker 100.00% 22 600 Mamut A/S Copenhagen 100.00% 22 946 Kollektor AS Limingen 50.10% 9 500 Total (TDKK) 346 564 Instore Technical Services AS Baråker 100.00% 500 Visma Advantage AS Oslo 100.00% 44 464 Visma Finland Holding OY Registered office Holding %** Carrying value*** Visma Academy AS Oslo 100.00% 0 Visma Collectors AS* Trondheim 100.00% 93 968 Visma Services OY* Helsinki 100.00% 34 902 Visma IT & Communications AS Oslo 100.00% 46 327 Visma Netvisor OY Pori 100.00% 32 729 Visma Opic AS Oslo 100.00% 12 846 Visma Passeli OY Pori 100.00% 19 629 Visma Personnel AS Oslo 100.00% 14 315 Visma Severa OY Lappeenranta 100.00% 8 308 Visma Retail AS* Barkåker 100.00% 301 878 Visma Software OY Espoo 100.00% 25 692 Visma Services Norge AS* Bergen 100.00% 184 806 Maventa OY Helsinki 51.00% 1 374 Visma Consulting AS Oslo 100.00% 214 663 Total (TEUR) 122 634 Visma Software AS Oslo 100.00% 54 738 Visma Software International AS* Oslo 100.00% 524 620 Visma Unique AS Oslo 100.00% 99 569 Visma Nederland Holding BV Registered office Holding %** Carrying value*** Visma Software Labs AS Oslo 100.00% 500 Mamut Norge AS Oslo 100.00% 25 654 AccountView BV Amsterdam 100.00% 76 966 Total (TNOK) 1 654 685 Visma DBS BV Amersfoort 100.00% 18 047 Mamut Software BV Schiphol-Rijk 100.00% 4 412 Visma DBS Ltd. Cork Ireland 100.00% 1 548 Total (TEUR) 100 973 decision. Visma has taken legal action including filed a supina and will take the case to court. As at 31.12.2012, the case has not been handled by the court. As a consequence of the ruling made by the local tax authorities, local legislation in Norway requires Visma to either pay according to the ruling or issue a parent company guarantee regardless of the final outcome of the case. Visma therefore issued a gurantee in the amount of MNOK 139. In the 2012 or 2011 accounts, no provision has been made, as management and the board see the case as remote and with no final ruling being made by tax authorities.
NOTE 11 - RELATED PARTY DISCLOSURES
*
Parent company in subgroup
** For all Group companies, the holding is equal to the proportion of voting capital. *** Carrying value in the company accounts of the individual company in the Group. In the company accounts shares in subsidiaries are recognized according to the cost method.
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