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Industrivärden

Annual Report Feb 8, 2018

2928_10-k_2018-02-08_fa4dec1b-ae74-4bb2-b8ea-a0747e8ccb69.pdf

Annual Report

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YEAR-END REPORT 2017

January 1 – December 31, 2017

  • The total return for 2017 amounted to 20 % for the Class A shares and 22 % for the Class C shares, compared with 9 % for the Stockholm Stock Exchanges' total return index (SIXRX).
  • Net asset value on December 31, 2017, was SEK 96.3 billion, or SEK 221/share, an increase during the year of SEK 30/share or by 18 % including reinvested dividend. Net asset value was SEK 222/share on February 7, 2018.
  • Earnings per share during 2017 amounted to SEK 35.76 per share.
  • The debt-equities ratio as per December 31, 2017, was 10 %, a decrease during the year of 2 %-points.
  • In February, the convertible bond worth EUR 550 M matured, whereby approximately 9 % was converted to 2.9 million new Class C shares.
  • In June, the portfolio company SCA was divided in the hygiene and health company Essity as well as the forest products company SCA.
  • The Board of Directors proposes a dividend of SEK 5.50 per share (5.25).

VALUE PERFORMANCE

Annual average change as per December 31, 2017

Total return
Net asset value* Industrivärden C Index (SIXRX)
2017 18% 22% 9%
3 years 15% 18% 10%
5 years 15% 18% 14%
7 years 9% 12% 10%
10 years 8% 11% 9%

*Including reinvested dividend.

CEO's message

EXTERNAL FACTORS

The macroeconomic conditions in 2017 were favorable and are expected to remain so 2018. As in 2017, global growth is projected to be around 4 %. It can be noted that most of the major economies are now expected to show growth in 2018, although to varying degrees. In the longer term the question is when the economy will level out and at what pace this will happen. From a geopolitical perspective there are a number of areas of concern that are giving rise to uncertainty regionally as well as for the global economy. Despite these, a stable macro environment and strong company performance contributed to good stock market performance in 2017. The Swedish stock market continued to develop positively during the beginning of 2018, but in early February a correction occurred, and the volatility increased, due to concerns about the US stock market. Although the market has shown a clear concern about rising inflation and interest rates, the macro forecasts for 2018, earnings growth for companies and low interest rates, point to an underlying support in the stock market. However, in the future there are expectations of higher interest rates and reduced stimulus measures, which over time will impact flows between various assets classes.

INDUSTRIVÄRDEN'S PERFORMANCE

Industrivärden delivered a very competitive total return in 2017. Growth in value on the Stockholm Stock Exchange was good overall and especially strong for many cyclical companies. The biggest contributors to growth in the value of the equities portfolio were Volvo, Sandvik, SCA and Essity.

Industrivärden's net asset value increased by SEK 13.5 billion, or 18 % including reinvested dividend, compared with 9 % for the Stockholm Stock Exchange's total return index (SIXRX). The total return for the Class A and C shares was 20 % and 22 %, respectively, and exceeded the total return index by 11 and 13 percentage points, respectively. The fine performance from 2016 thereby continued also during 2017. During the last two-year period our Class C shares have generated an average annualized total return that is a full 12 percentage points higher than the total return index.

During 2017 we further reduced our debt-equities ratio by 2 percentage points, to 10 %. This is an effect of the equities portfolio's positive value development, partly conversion of the convertible bond and a positive cash flow after paid dividends. It is our ambition, when the opportunity arises, to further reduce debt in order to increase our financial scope to act.

Against the background of our favorable performance in 2017 the Board of Directors proposes a dividend of SEK 5.50 per share. This corresponds to an increase in the dividend by 5 %.

The strategic development project that was decided on by the Board in February 2016 has now been largely completed. During the last two-year period Industrivärden sharpened its asset management focus and strengthened the way in which it exercises active ownership. We are now working further with continuous improvement measures in order to increase our ability over time. During 2017 we strengthened our organization and our work methods, and we concretized our action plans for the portfolio companies. As a step in our enhanced focus on asset management and active ownership in a limited number of listed portfolio companies, during the year we disbanded our derivative and trading operation. We will continue to have a market function in order to carry out equity transactions also in companies in which we do not exercise active ownership, but to a limited extent and with a clear coupling to our core business.

PORTFOLIO COMPANIES

During 2017 the pace of change remained high in a few of our portfolio companies, while others worked on steadily developing a strong base. Volvo, Sandvik and SSAB are good examples of companies that showed stronger earnings through determined steps towards change and improved market conditions. During the year the portfolio company SCA was split into the forest products company SCA and the hygiene and health company Essity. This split uncovered the two companies' intrinsic values and creates a good foundation for further developing them in their respective industries. Handelsbanken continues to develop well in line with its customer-centric strategy. ICA Gruppen showed continued favorable performance. At Skanska, the newly appointed CEO Anders Danielsson announced an increased focus and decentralization of operations. Ericsson continues its work on developing its core businesses, cutting costs and increasing efficiency. All in all it is gratifying to note that our portfolio companies show good potential for continued value creation.

Stockholm, February 8, 2018

Helena Stjernholm CEO

Overview

INDUSTRIVÄRDEN IN BRIEF

Industrivärden conducts long-term asset management that creates value through active ownership. The long-term goal is to increase net asset value and thereby generate a return for Industrivärden's shareholders that exceeds the market's required rate of return. Taking into account the risk profile of the portfolio's investments, the shareholders are to be given a total return which over time is higher than the average for the Stockholm Stock Exchange.

More information can be found on www.industrivarden.net.

EQUITIES PORTFOLIO, DECEMBER 31, 2017

COMPOSITION OF EQUITIES PORTFOLIO AND NET ASSET VALUE

12/31/2017 12M:2017
Share of
ownership, %
Market value Total
return
TR for the
stock
Portfolio companies No. of shares Capital Votes Share of
value, %
SEK M SEK/share SEK M %
Handelsbanken A 196 423 948 10.1 10.3 21 22 039 51 -1 913 -8
Volvo A 142 154 571 6.7 22.0 20 21 764 50 7 093 47
Sandvik 147 584 257 11.8 11.8 20 21 208 49 4 992 30
Essity A
Essity B
35 000 000
31 800 000
9.5 29.8 14 8 110
7 409
36 2 263 17
16
ICA Gruppen 20 625 000 10.3 10.3 6 6 144 14 632 11
SCA A
SCA B
35 000 000
31 800 000
9.5 29.7 6 3 325
2 689
14 2 546 79
65
Skanska A
Skanska B
12 667 500
16 343 995
6.9 23.9 5 2 153
2 778
11 -1 107 -18
-18
SSAB A
SSAB B
63 105 972
54 633 318
11.4 18.2 5 2 833
2 000
11 1 078 30
27
Ericsson A
Ericsson B
86 052 615
1 000 000
2.6 15.1 4 4 582
54
11 105 2
2
Other 0 200 0 59
Equities portfolio 100 107 289 247 15 748 17
Interest-bearing net debt -10 930 -25 Index: 9
Adjustment regarding exchangeable bond -60 -0
Net asset value 96 299 221
Debt-equities ratio 10%

The total returns for Essity and SCA have been calculated as the respective companies' share of the original company SCA's total return before the split (based on share of value at the time of the split) and thereafter based on the value performance of the respective companies. The split was carried out on June 9, and the first day of trading in Essity shares was June 15, 2017.

Performance

NET ASSET VALUE

Net asset value on December 31, 2017, was SEK 96.3 billion, or SEK 221 per share, an increase during 2017 of SEK 30 per share, corresponding to 16 % or by 18 % including reinvested dividend. The dividend paid out in 2017 amounted to SEK 5.25 per share. The total return index (SIXRX) increased by 9 % during the same period.

Net asset value was SEK 222 per share on February 7, 2018.

During the last five and ten-year periods, net asset value grew by 15 % and 8 %, respectively, per year including reinvested dividend. The total return index (SIXRX) increased by 14 % and 9 %, respectively, during the same periods.

EQUITIES PORTFOLIO

During 2017 the value of the equities portfolio, adjusted for purchases and sales, increased by SEK 12.9 billion. On December 31, 2017 the equities portfolio amounted to SEK 107.3 billion, or SEK 247 per share. The shareholdings in Volvo, Sandvik, SCA, Essity and SSAB made significant positive contributions to the equities portfolio's value performance.

During the last three-year period the shareholdings in SCA, Sandvik, Volvo and Essity have had higher total returns than the total return index (SIXRX). SSAB have had a development in line with the total return index. The shareholdings in Skanska, ICA Gruppen, Handelsbanken and Ericsson have had lower total returns than the total return index (SIXRX).

CASH FLOW

Investment activities

During 2017 stocks in Handelsbanken were bought for SEK 0.2 billion.

On April 5, 2017 the Annual General Meeting of SCA decided to distribute all shares in Essity (formerly SCA Hygiene) to SCA's shareholders. The distribution to the shareholders was conducted in accordance with the Swedish "Lex Asea" rules, entailing that the distribution was exempt from taxation. One share of Class A in SCA carried entitlement to one share of Class A in Essity and one share of Class B in SCA carried entitlement to one share of Class B in Essity. The first day of trading was on June 15, 2017.

Dividend paid out 2017

The Annual General Meeting on May 9, 2017 approved the Board of Directors' proposal of a dividend of SEK 5.25 per share (5.00). The total dividend payout amounted to SEK 2 285 M (2 162).

Board of Directors dividend proposal 2018

The Board of Directors proposes a dividend of SEK 5.50 per share (5.25) and April 19, 2018, as the record date. The total dividend payout will amount to SEK 2 394 M.

Management cost

The management cost during 2017 amounted to SEK 111 M (112), which on a yearly basis corresponded to 0.10 % of the equities portfolio's value on December 31, 2017.

DEVELOPMENT OF NET ASSET VALUE 12M:2017

12/31/2017 12/31/2016
SEK bn
SEK/share
SEK bn SEK/share
Equities portfolio 107.3 247 94.2 218
Interest-bearing net debt -10.9 -25 -11.5 -27
Adjustment exchangeable -0.1 -0 - -
Net asset value 96.3 221 82.8 191

DEVELOPMENT OF NET ASSET VALUE, 10 YEARS

CONTRIBUTION ANALYSIS OF SHAREHOLDINGS 12M:2017

PERFORMANCE OF SHAREHOLDINGS, 3 YEARS

Annual average total return, %
3 years
SCA* 42
Sandvik 27
Volvo 25
Essity* 23
SSAB 9
Skanska 4
ICA Gruppen 3
Handelsbanken 2
Ericsson -13
Total return index (SIXRX) 10

*For calculation methodology see table on page 3.

NET DEBT

Interest-bearing net debt amounted to SEK 10.9 billion on December 31, 2017. The debt-equities ratio was 10 % (12), and the equity ratio was 88 % (86). The debt-equities ratio is calculated as interest-bearing net debt in relation to the market value of the equities portfolio.

On December 31, 2017, interest-bearing liabilities had an average capital duration of approximately 2.5 years and carried an average interest rate of approximately 0.1 %. Current unutilized committed bank loans that can be used for refinancing needs amounts to SEK 3 billion.

No part of Industrivärden's borrowings is conditional on any covenants. Standard & Poor's credit ranking on Industrivärden's is A/Stable/A-1.

In 2014 a SEK 4.4 billion exchangeable bond was issued based on ICA Gruppen's stock. The bond matures in 2019 and was issued at a premium of approximately 38 % to ICA Gruppen's, share price at the time and carries no interest. The strike price amounted to SEK 293.86 per share as per December 30, 2017. In the event of a potential future exchange, there is a possibility to pay either with shares or with cash.

The six-year convertible bond worth EUR 550 M that was issued in January 2011 matured on February 27, 2017, whereby approximately 9 % of the convertible bond, corresponding to 50.9 MEUR, was converted to 2 868 606 new Class C shares.

INDUSTRIVÄRDEN SHARE DATA

The market prices for Industrivärden's Class A and C shares were SEK 211.60 and SEK 202.50 on December 31, 2017. At year-end 2016 the corresponding market prices were SEK 180.20 and SEK 169.80.

The total return for Industrivärden's Class A and C shares during the year 2017 were 20 % and 22 %, respectively, compared with 9 % for the total return index (SIXRX). The total returns for Industrivärden's shares over longer periods of time are shown in the table on page 1.

At the 2011 Annual General Meeting, a share conversion clause was added to the Articles of Association. Shareholders have the right at any time to request conversion of Class A shares to Class C shares. During 2017, 1 090 shares were converted.

INTEREST-BEARING NET DEBT, DECEMBER 31, 2017

Credit
facility,
Utilized
amount,
SEK M SEK M Maturity
Exchangeable bond 4 355 2019
MTN-program 8 000 3 315 2018-2021
Commercial paper 3 000 3 000 2018
Pension debt 122
Other short-term borrowing 1 023 2018
Total borrowing 11 815
Less:
Interest-bearing receivables 272
Cash and cash equivalents 613
Interest-bearing net debt 10 930

SHARE STRUCTURE, DECEMBER 31, 2017

Capital, Votes,
Share class No. of shares No. of votes % %
A (1 vote) 268 184 340 268 184 340 61.6 94.1
C (1/10 vote) 167 025 537 16 702 553 38.4 5.9
Total 435 209 877 284 886 893 100.0 100.0

NOMINATING COMMITTEE'S RECCOMENDATION FOR BOARD OF DIRECTORS

The Nominating Committee proposes re-election of board members Pär Boman, Christian Caspar, Bengt Kjell, Nina Linander, Fredrik Lundberg, Annika Lundius, Lars Pettersson and Helena Stjernholm. In addition, Fredrik Lundberg is proposed for reelection as Chairman of the Board. The Nominating Committees other recommendations will be made public in the notice of the Annual General Meeting.

FINANCIAL CALENDAR

Interim report January–March: April 9, 2018 Annual General Meeting: April 17, 2018 in Stockholm Interim report January–June: July 5, 2018 Interim report January–September: October 5, 2018

CONTACT PERSONS

Sverker Sivall, Head of Corporate Communication and Sustainability, Phone: +46-8-666 64 19 E-mail: [email protected] Martin Hamner, CFO, Helena Stjernholm, CEO

CONTACT INFORMATION

AB Industrivärden (publ) Box 5403, SE-114 84 Stockholm, Sweden Registered office: Stockholm Reg. no.: 556043-4200 Switchboard: +46-8-666 64 00 [email protected] www.industrivarden.net

TICKER CODES

INDUC:SS, Bloomberg INDUc.ST, Reuters INDU C, NASDAQ OMX

PUBLICATION

This information is information that AB Industrivärden is obliged to make public pursuant to the EU Market Abuse Regulation. The information was submitted for publication, through the agency by the Head of Corporate Communication and Sustainability stated above, at 12:00 a.m. CET on February 8, 2018.

AUDITORS' REVIEW REPORT

Following is the auditors' review report of interim financial information prepared in accordance with IAS 34 and Ch. 9 of the Swedish Annual Accounts Act.

Introduction

We have reviewed the interim report for AB Industrivärden (publ) for the period January 1 – December 31, 2017. The board of directors and the CEO are responsible for the preparation and presentation of the interim financial information in accordance with IAS 34 and the Swedish Annual Accounts Act. Our responsibility is to express a conclusion on this interim report based on our review.

Scope of review

We conducted our review in accordance with the International Standard on Review Engagements ISRE 2410, Review of Interim Report Performed by the Independent Auditor of the Entity. A review consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing, ISA, and other generally accepted auditing standards in Sweden. The procedures performed in a review do not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the interim report is not prepared, in all material respects, in accordance with IAS 34 and the Swedish Annual Accounts Act, regarding the Group, and with the Swedish Annual Accounts Act, regarding the Parent Company.

Stockholm, February 8, 2018 PricewaterhouseCoopers AB

Magnus Svensson Henryson Authorized Public Accountant

Financial statements

GROUP

2017 2016 2017 2016
SEK M Oct.-Dec. Oct.-Dec. Jan.-Dec. Jan.-Dec.
INCOME STATEMENT
Dividend income from stocks 0 0 2 786 3 078
Change in value of stocks, etc. 482 6 581 12 957 13 687
Management cost -29 -26 -111 -112
Operating income 453 6 555 15 632 16 653
Financial items -2 -49 -77 -202
Income after financial items 451 6 506 15 555 16 451
Tax - - - -
Net income for the period 451 6 506 15 555 16 451
Earnings per share, SEK 1.04 15.05 35.76 38.05
Earnings per share after dilution, SEK 1.04 13.62 35.76 34.93
STATEMENT OF COMPREHENSIVE INCOME
Net income for the period 451 6 506 15 555 16 451
Items that are not to be reveresed in the inc. statement
Actuarial gains and losses on pensions -6 -10 -6 -10
Comprehensive income for the period 445 6 496 15 549 16 441
BALANCE SHEET as per end of period
Equities 107 289 94 250
Other non-current assets 12 214
Total non-current assets 107 301 94 464
Cash and cash equivalents 613 823
Other current assets 446 337
Total current assets 1 059 1 160
Total assets 108 360 95 624
Shareholders' equity 95 880 82 129
Non-current interest-bearing liabilities 7 292 7 382
Non-current non interest-bearing liabilities* 368 414
Total non-current liabilities 7 660 7 796
Current interest-bearing liabilities 4 523 5 425
Other liabilities 297 274
Total current liabilities 4 820 5 699
Total shareholders' equity and liabilities 108 360 95 624
CASH FLOW
Cash flow from operating activities 2 594
-103
2 854
Cash flow from investing activities 834
Cash flow from financing activities** -2 701 -2 870
Cash flow for the period -210 818
Cash and cash equivalents at end of period 613 823

* Of which, the option component of the exhangeable bond, totaling SEK 318 M, which at the time of issue amounted to a total of SEK 335 M.

** Of which, dividends of SEK 2 285 (2 162) M paid to shareholders.

2017 2016
SEK M Jan.-Dec. Jan.-Dec.
CHANGES IN SHAREHOLDERS' EQUITY
Opening shareholders' equity as per balance sheet 82 129 67 850
Conversion and other 486 -
Comprehensive income for the period 15 549 16 441
Dividend -2 285 -2 162
Closing shareholders' equity as per balance sheet 95 880 82 129
INTEREST-BEARING NET DEBT at end of period
Cash and cash equivalents 613 823
Interest-bearing assets 272 503
Non-current interest-bearing liabilities 7 292 7 382
Current interest-bearing liabilities 4 523 5 425
Interest-bearing net debt 10 930 11 481

PARENT COMPANY

2017 2016
SEK M Jan.-Dec. Jan.-Dec.
INCOME STATEMENT
Operating income 12 145 11 343
Income after financial items 12 121 11 259
Income for the period 12 121 11 259
Comprehensive income for the period 12 115 11 249
BALANCE SHEET as per end of period
Non-current assets 63 883 53 333
Current assets 2 021 1 284
Total assets 65 904 54 617
Shareholders' equity 53 647 43 330
Non-current liabilities 7 660 5 796
Current liabilities 4 597 5 491
Total shareholders' equity and liabilities 65 904 54 617

Accounting policies and notes

ACCOUNTING POLICIES

This interim report has been prepared in accordance with IAS 34 Interim Financial Reporting. The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as endorsed by the EU, and the Swedish Annual Accounts Act. The Parent Company's financial statements have been prepared in accordance with RFR 2 – Accounting for Legal Entities, and the Swedish Annual Accounts Act. New or amended IFRSs and IFRIC interpretations have not had any effect on the Group's or Parent Company's earnings or financial position.

ESSITY SHARES

Revenue amounting to 16 120 M from received Essity shares have been reported in the income statement on the line Change in value of stocks, etc. The corresponding negative change in value of SCA shares have been reported on the same line.

ALTERNATIVE PERFORMANCE MEASURES

The definitions for the alternative performance measures net asset value, debt-equities ratio, market value of the equities portfolio and interest-bearing net debt are provided in the 2016 Annual Report. The equity ratio is defined as equity in relation to total assets. These alternative performance measures are essential for the understanding and evaluation of an investment company's business.

FAIR VALUE MEASUREMENT OF FINANCIAL INSTRUMENTS

In accordance with IFRS 13, financial instruments are measured at fair value according to a three level hierarchy. Classification is based on input data that is used in measuring the instruments. Instruments in Level 1 are valued according to quoted prices for identical instruments in an active market. Instruments in Level 2 are valued in a valuation model which uses input data that are directly or indirectly observable in the market. Instruments in Level 3 are valued using a valuation technique based on input data that are not observable in a market.

Responsibility for the measurement of fair value, which is based on documentation produced by the company's risk manager, rests with management. ISDA master agreements exist with the pertinent counterparties.

12/31/2017 Level 1 Level 2 Level 3 Total
Assets
Equities 107 089 - 200 107 289
Total assets 107 089 - 200 107 289
Level 1 Level 2 Level 3 Total
Liabilities
Option component of
exchangeable bond - -318 - -318
Derivatives, etc. - -53 - -53
Total liabilities - -371 - -371

No changes have been made between levels compared with the preceding year.

RISKS AND UNCERTAINTIES

The dominant risk in Industrivärden's business is share price risk, i.e., the risk of a change in value caused by changes in share prices. A 1% change in the share price of the holdings in the equities portfolio as per December 31, 2017, would have affected its market value by approximately +/– SEK 1 100 M.

RELATED PARTY TRANSACTIONS

During 2017, dividend income was received from associated companies.

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