Accounts and notes Balance sheet

SEK thousand	NOTE	2007	2006	2005	2004	2003	2002	2001	2000
Assets
Non-current assets		900,638	149,045	153,562	116,311	97,634	134,555	97,552	92,785
Goodwill	12	758,044	130,139	129,841	81,421	60,617	117,817	82,740	74,891
Other intangible non-current assets	12	57,814	5,546	5,917	12,386	9,073	3,195	567	967
License rights		2,022	1,778	1,655
Customer relations		52,323	-	0
Trademarks		2,933	3,333	3,733
Patents		536	435	529
Total other intangible non-current assets		57,814	5,546	5,917	12,386	9,073	3,195	567	967
Property, plant, and equipment	13	20,725	10,863	12,247	10,744	10,797	9,863	11,287	11,270
Financial assets	14	700	688	358	-	-	190	208	5,191
Deferred tax assets	20	63,355	1,809	5,199	11,760	17,147	3,490	2,750	466
Total non-current assets		900,638	149,045	153,562	116,311	97,634	134,555	97,552	92,785
Current assets		487,805	259,654	198,115	156,405	178,667	179,897	211,979	201,840
Accounts receivable	15	321,001	121,410	95,764	70,063	59,475	41,838	57,001	53,119
Income tax recoverable		9,268	-	4,869	3,968	5,700	-	-	-
Other receivables	16	44,498	43,042	35,246	29,491	32,758	19,168	24,479	29,378
Prepaid expenses	17	31,003	6,277	6,783	5,162	6,614	7,354	9,697	7,422
Prepaid rent		4,543	3,178	3,048	-	-	-	-	-
Prepaid leasing fees		2,696	227	37	-	-	-	-	-
Prepaid insurance premiums		4,061	1,254	1,728	-	-	-	-	-
Prepaid services and fees		1,466	714	238	-	-	-	-	-
Prepaid license fees		2,045	397	215	-	-	-	-	-
Prepaid data communication		306	59	26	-	-	-	-	-
Prepaid acquisition expenses		2,697
Other items		13,189	448	1,491	-	-	-	-	-
Total prepaid expenses		31,003	6,277	6,783	-	-	-	-	-
Cash and cash equivalents	31	82,035	88,925	55,453	47,721	74,120	111,537	120,802	111,921
Current investments		411	1,014	-	-	-	-	-	-
Cash and bank deposits		81,624	87,911	55,453	-	-	-	-	-
Total cash and cash equivalents		82,035	88,925	55,453	-	-	-	-	-
Total current assets		487,805	259,654	198,115	156,405	178,667	179,897	211,979	201,840
Total assets		1,388,443	408,699	351,677	272,716	276,301	314,452	309,531	294,625
Equity and liabilities
Equity	18	708,447	272,391	238,181	180,092	149,480	231,488	223,523	195,386
Share capital		22,384	12,322	12,322	11,196	9,452	9,252	8,757	8,440
Other capital contributions		631,159	276,684	276,684	245,275	198,902	195,808	178,276	152,928
Other reserves		935	-3,552	-2,471	-4,153	-3,773	-889	-283	-43
Profit/loss brought forward		53,969	-13,063	-48,354	-72,226	-55,101	27,317	36,773	34,061
Total equity		708,447	272,391	238,181	180,092	149,480	231,488	223,523	195,386
Non-current liabilities		323,923	8,283	10,634	5,137	15,160	19,280	6,091	20,178
Tax provisions	20	26,094	7,785	7,091	4,760	4,855	4,308	5,856	3,214
Restructuring allocations	20	-	-	-	-	9,993	3,760	-	16,932
Other non-current liabilities	21	297,829	498	3,543	377	312	11,212	235	32
Total non-current liabilities		323,923	8,283	10,634	5,137	15,160	19,280	6,091	20,178
Current liabilities		356,073	128,025	102,862	87,487	111,661	63,684	79,917	79,061
Advances from customers		19,444	12,344	8,828	3,887	975	76	1,789	158
Accounts payable		83,697	37,987	21,443	21,390	18,112	14,065	14,993	14,503
Tax liabilities		21,381	8,413	-	-	-	-	4,194	8,007
Other current liabilities	22	101,382	19,775	25,290	22,326	43,014	31,150	29,630	32,553
Accrued expenses and deferred income	23	130,169	49,506	47,301	39,884	49,560	18,393	29,311	23,840
Total current liabilities		356,073	128,025	102,862	87,487	111,661	63,684	79,917	79,061
Total equity and liabilities		1,388,443	408,699	351,677	272,716	276,301	314,452	309,531	294,625
Group contingent liabilities and pledged assets	24

Non-current assets

Goodwill makes up a large portion of Cybercom's balance sheet. The assets result from company acquisitions and are the difference between the purchase price and the acquired company's adjusted net assets. Large goodwill posts often arise with acquisition of consulting operations because their largest asset is structural capital, an asset that cannot be capitalised.

Current assets

Accounts receivable rose 164% to SEK 321.0 million (121.4). Other receivables, primarily non-invoiced services, rose 3% to SEK 44.5 million (43.0), and cash and cash equivalents decreased by SEK 6.9 million to SEK 82.0 million (88.9). Prepaid expenses were SEK 31.0 million (6.3).

Equity

Equity on 31 December 2007 was SEK 708.4 million (272.4), yielding a 51.0% equity/assets ratio (66.6). Equity per share amounted to SEK 31.65 (22.11).

Liabilities

Non-current liabilities amounted to SEK 323.9 million (8.3) and consist primarily of loans that reached SEK 274.0 million and debt of SEK 23.4 million to auSystems' previous shareholders. Current liabilities amounted to SEK 356.1 million (128.0), consisting mainly of a loan of SEK 66.0 million, accrued staff costs of SEK 110.7 million (39.2) and accounts payables of SEK 83.7 million (38.0) due mainly to subcontractors.

Company

Parent company

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