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Telia Company

Earnings Release Apr 20, 2016

2982_10-q_2016-04-20_79ff8137-010c-426f-901e-ae615fc7e2e7.pdf

Earnings Release

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TELIA COMPANY INTERIM REPORT JANUARY-MARCH 2016

CONTINUED EARNINGS GROWTH IN CORE MARKETS

First quarter summary

  • Former segment region Eurasia is reported as discontinued operations.
  • Net sales in local currencies, excluding acquisitions and disposals, declined 1.1 percent. In reported currency, net sales declined 0.9 percent to SEK 20,394 million (20,589). Service revenues in local currencies, excluding acquisitions and disposals, declined 0.9 percent.
  • EBITDA, excluding non-recurring items, increased 10.4 percent in local currencies, excluding acquisitions and disposals. In reported currency, EBITDA, excluding non-recurring items, increased 10.4 percent to SEK 6,217 million (5,632). The EBITDA margin, excluding non-recurring items, rose to 30.5 percent (27.4).
  • Operating income, excluding non-recurring items, increased 19.0 percent to SEK 4,198 million (3,526).
  • Total net income attributable to the owners of the parent increased to SEK 3,766 million (3,714) and earnings per share to SEK 0.87 (0.86). Total net income decreased to SEK 3,911 million (4,110).
  • Full year outlook is changed.

Highlights

(Former segment region Eurasia is reported as discontinued operations)

SEK in millions, except key ratios, Jan-Mar Jan-Mar Chg Jan-Dec
per share data and changes 2016 2015 % 2015
Net sales 20,394 20,589 -0.9 86,498
Change (%) local organic -1.1
of which service revenues (external) 17,434 17,548 -0.7 72,907
change (%) local organic -0.9
EBITDA1) excl. non-recurring items²) 6,217 5,632 10.4 25,281
Change (%) local organic 10.4
Margin (%) 30.5 27.4 29.2
Operating income excl. non-rec. items 4,198 3,526 19.0 17,814
Operating income 4,084 3,224 26.7 14,606
Income after financial items 3,520 2,433 44.7 11,689
Net income from continuing operations 2,905 2,412 20.4 9,532
Net income from discontinued operations3) 1,006 1,698 -40.8 673
Total net income 3,911 4,110 -4.9 10,205
of which attrib. to owners of the parent 3,766 3,714 1.4 8,551
EPS total (SEK) 0.87 0.86 1.4 1.97
EPS from continuing operations (SEK) 0.66 0.55 21.1 2.16
Total Free cash flow 2,293 2,853 -19.6 16,550
of which from continuing operations 2,071 2,464 -16.0 12,520
CAPEX excl. license and spectrum fees 3,064 2,559 19.8 14,289

Additional information available at www.teliacompany.com. 1) Please refer to page 33 for definitions. 2) Non-recurring items; see table on page 20. 3) Discontinued operations, see pages 20-21.

COMMENTS BY JOHAN DENNELIND, PRESIDENT AND CEO

"We continue to shape our company for the future with a clear focus on our core operations in the Nordic and Baltic countries. Four out of seven markets now carry the Telia brand and with new roam-like-home offerings in place we can further leverage our position and boost customer loyalty. To emphasize our common purpose, culture and values, we have also adopted a new name for our group - Telia Company.

In the first quarter, the earnings development was encouraging and our continuing operations reported double digit EBITDA growth compared to the corresponding period last year.

Our Swedish operation was a key contributor to the higher profitability, supported by better sales mix and lower costs. Service revenue growth in the consumer segment stayed positive, backed by solid demand for fiber solutions, good traction within TV and mobile customers migrating to larger data buckets. We continue to offer more to our customers as highlighted by our recent social media proposition. The enterprise area remains highly competitive, putting pressure on service revenues despite bright spots in the SME/SoHo segments.

In Finland, we continue to see positive effects from upsale activities and price adjustments, leading to 4 percent increase in mobile billed revenues, supporting profitability. We experienced network disturbances in the quarter, additional measures have therefore been implemented together with our main vendors to ensure a solid customer experience going forward.

We took a further step on the Norwegian market when we successfully rebranded the Netcom brand to Telia. Positive effects from last year's acquisition of Tele2 Norway continued to support margin and we have now reached our synergy target of SEK 1 billion. Our greater scale and extensive 4G coverage have improved our customer proposition and make us well positioned for the future.

There was further progress in the Baltic region and all three countries delivered positive service revenue growth backed by strong demand for mobile data services. In Lithuania, the integration of Teo and Omnitel continued with further positive effects on profitability.

In mid-April, we completed the divestment of our Nepalese operation Ncell to Axiata. It is comforting that we have been able to hand over the operation to an established player in our industry. The process to exit the

other Eurasian markets continues and we will give further updates as we progress. The operating environment remains demanding in several parts of the region, with intense competition and pressure on currencies due to macroeconomic challenges.

There was no decision on dividend at Turkcell's Ordinary General Assembly in March. We voted in favor of the proposed dividend through our direct ownership, but the main owners were unfortunately not able to agree on this topic. We continue to work hard to solve the governance issues.

We have an ambitious investment agenda in 2016, with initiatives to drive both growth and strengthen long-term competitiveness. This involves an acceleration of the Swedish fiber roll-out as well as further build out of 4G capacity and coverage across our core markets. In addition, we work with our business transformation agenda which will reduce complexity and costs over time.

2016 has started well from an earnings perspective, but we expect growth to slow as we face tougher year-overyear comparisons in the quarters to come. However, we raise our expectations somewhat for the full year and anticipate EBITDA on a comparable basis to be in line or slightly above the level in 2015 for the continuing operations. CAPEX excluding license and spectrum fees for the continuing operations is expected to be SEK 14-15 billion."

Johan Dennelind President and CEO

GROUP OUTLOOK FOR 2016, CHANGED

EBITDA from continuing operations, excluding non-recurring items, in local currencies, excluding acquisitions and disposals, is expected to be in line or slightly above the level in 2015.

Changed from: The ambition is to maintain EBITDA from continuing operations, excluding non-recurring items, in local currencies, excluding acquisitions and disposals, at the same level as in 2015.

2016 is the peak year of the increased investments in fiber, mobile coverage and transformation. CAPEX for continuing operations, excluding license and spectrum fees, is expected to be SEK 14-15 billion. Currency fluctuations may impact the reported number in Swedish krona. (Unchanged)

For the fiscal year 2016, to be paid in 2017, the ambition is to distribute a minimum of SEK 2 per share. (Unchanged)

REVIEW OF THE GROUP, FIRST QUARTER 2016

(Former segment region Eurasia is reported as discontinued operations)

Sales and earnings

Net sales in local currencies, excluding acquisitions and disposals, declined 1.1 percent. In reported currency, net sales declined 0.9 percent to SEK 20,394 million (20,589). The effect of exchange rate fluctuations was negative by 1.2 percent and the effect of acquisitions and disposals positive by 1.4 percent. Service revenues in local currencies, excluding acquisitions and disposals, decreased 0.9 percent.

In region Sweden, net sales excluding acquisitions and disposals decreased 2.4 percent. Net sales including acquisitions and disposals decreased 2.4 percent to SEK 8,835 million (9,050).

In region Europe, net sales in local currencies, excluding acquisitions and disposals, increased 0.9 percent. In reported currency, net sales increased 1.2 percent to SEK 10,430 million (10,311).

The number of subscriptions in the subsidiaries decreased by 0.4 million from the end of the first quarter of 2015 to 26.9 million. During the quarter, the total number of subscriptions decreased by 215,000.

EBITDA, excluding non-recurring items, increased 10.4 percent in local currencies, excluding acquisitions and disposals. In reported currency, EBITDA, excluding nonrecurring items, increased 10.4 percent to SEK 6,217 million (5,632). The EBITDA margin, excluding non-recurring items, rose to 30.5 percent (27.4).

Income from associated companies and joint ventures, rose to SEK 746 million (502), mainly explained by higher contribution from Turkcell.

Operating income, excluding non-recurring items, increased 19.0 percent to SEK 4,198 million (3,526).

Non-recurring items affecting operating income totaled SEK -114 million (-302), as a net gain from a real estate divestment was more than offset by restructuring costs.

Financial items totaled SEK -564 million (-791) of which SEK -573 million (-678) related to net interest expenses.

Income taxes increased to SEK -615 million (-21). The effective tax rate was 17.5 percent (0.9). Last year was

influenced by a positive one-off effect related to a revaluation of the withholding tax provision as a consequence of an intra-group transfer.

Total net income decreased to SEK 3,911 million (4,110), whereof SEK 2,905 million (2,412) from continuing operations and SEK 1,006 million (1,698) from discontinued operations. Total earnings per share was SEK 0.87 (0.86). (See pages 20-21 for further information regarding discontinued operations.)

Total net income attributable to non-controlling interests was SEK 145 million (396).

Other comprehensive income decreased to SEK -2,072 million (-29), mainly due to the remeasurement of pension obligations, as a result of lower discount rate, and effect of exchange rate fluctuations.

Cash flow and financial position

Free cash flow, continuing and discontinued operations, declined to SEK 2,293 million (2,853), partly due to higher tax payments in Sweden.

Total cash flow decreased to SEK -49 million (5,817). The decline was mainly related to decreased cash flow from financing activities as a result of repayments of borrowings. Cash flow from investing activities for the period improved to SEK -3,158 million (-11,183) as the first quarter of 2015 included the acquisition of Tele2's Norwegian operations.

CAPEX increased to SEK 3,197 million (2,559) and the CAPEX-to-service revenue ratio increased to 18.3 percent (14.6). CAPEX excluding license and spectrum fees increased to SEK 3,064 million (2,559) and the CAPEXto-service revenue ratio, excluding license and spectrum fees to 17.6 percent (14.6).

Net debt, continuing and discontinued operations, was SEK 54,557 million at the end of the first quarter (55,717 at the end of the fourth quarter of 2015). The net debt/EBITDA ratio was 1.53 (1.53 at the end of the fourth quarter of 2015).

The equity/assets ratio, continuing and discontinued operations, was 40.5 percent (35.1 percent at the end of the fourth quarter of 2015).

Significant events in the first quarter

  • On January 12, 2016, Telia Company announced that it had appointed Anders Olsson Chief Operating Officer and Head of Global Services & Operations and member of the Group Executive Management team.
  • On March 18, 2016, Telia Company announced and confirmed that it was in exclusive discussions with Zegona Communications regarding a potential divestment of Yoigo in Spain.
  • On March 29, 2016, Telia Company announced that no decision was made on dividend at Turkcell's Ordinary General Assembly.

Significant events after the end of the first quarter

  • On April 11, 2016, Telia Company announced that it had completed the divestment of its holdings in Ncell in Nepal to Axiata, one of Asia's largest telecommunication groups. The transaction is subject to customary closing balance sheet adjustments based on net debt and net working capital. The divestment, all transactions included, is expected to result in a positive net cash effect slightly below SEK 7 billion and no material effect on net income is expected. The final amounts are subject to deviations in foreign currency exchange rates.
  • On April 11, 2016, Telia Company announced that it had initiated a strategic review of its Nordic and Baltic credit management services (CMS) and debt purchase business, the Sergel Group.
  • On April 12, 2016, Telia Company announced that the ordinary members of the Board Marie Ehrling, Olli-Pekka Kallasvuo, Mikko Kosonen, Nina Linander and Martin Lorentzon were re-elected. Susanna Campbell, Anna Settman and Olaf Swantee were elected new members to the Board. Marie Ehrling was elected as Chair of the Board and Olli-Pekka Kallasvuo was elected Vice-Chair of the Board. The Annual General Meeting also decided upon a dividend to shareholders of SEK 3.00 per share and that the payment should be distributed in two equal tranches of SEK 1.50 each to be paid in April and October, respectively.
  • On April 13, 2016, the Swedish Companies Registration Office approved the name change of the company from TeliaSonera AB to Telia Company AB.

IMPROVED PROFITABILITY IN SWEDEN

  • The build out of 4G coverage and fiber continued in the quarter. Mobile data growth remained strong driven by an increased share of 4G usage which now accounts for close to 80 percent of the total mobile traffic. Our fiber campaigns to single dwelling units generated 7,000 new homes connected in the seasonally slow first quarter.
  • Service revenues declined by 0.8 percent as growth in consumer mobile, broadband and TV was offset by pressure on traditional fixed telephony and high competition in the enterprise segment. EBITDA excluding non-recurring items increased by 9.8 percent, positively impacted by a continued fiber roll-out, improved equipment sales mix and cost efficiency.

Highlights

SEK in millions, except margins,
operational data and changes
Jan- Mar
2016
Jan-Mar
2015
Chg (%) Jan-Dec
2015
Net sales 8,835 9,050 -2.4 37,336
Change (%) local organic -2.4
of which service revenues (external) 7,745 7,806 -0.8 32,268
change (%) local organic -0.8
EBITDA excl. non-recurring items 3,589 3,267 9.8 14,267
Margin (%) 40.6 36.1 38.2
Income from associated companies 0 -1 -20
Operating income excl. non-recurring items 2,426 2,173 11.7 9,797
Operating income 2,513 2,095 19.9 9,284
CAPEX excl. license and spectrum fees 1,327 1,010 31.4 6,179
% of service revenues 17.1 12.9 19.1
EBITDA excl. non-recurring items - CAPEX 2,262 2,257 0.2 8,088
Subscriptions, (thousands)
Mobile 6,071 6,142 -1.2 6,119
Fixed telephony 1,858 2,015 -7.8 1,896
Broadband 1,307 1,287 1.6 1,306
TV 739 701 5.4 730
Employees 6,695 6,721 -0.4 6,695

Net sales, excluding acquisitions and disposals, decreased 2.4 percent. The effect of acquisitions and disposals was 0.0 percent. Service revenues, excluding acquisitions and disposals, decreased 0.8 percent.

Reported mobile service revenues increased by 0.2 percent as growth in the consumer segment was largely offset by a continued negative development within the enterprise segment. Reported fixed service revenues declined by 1.2 percent as growing revenues from the fiber roll-out, TV and fixed broadband could not compensate for the impact from a lower subscription base and volume erosion from traditional fixed telephony.

EBITDA, excluding non-recurring items, acquisitions and disposals, increased 9.9 percent. EBITDA, excluding non-recurring items, but including acquisitions and disposals, increased 9.8 percent to SEK 3,589 million

(3,267). The EBITDA margin increased to 40.6 percent (36.1) from a better equipment sales mix, lower costs and higher fiber installation revenues.

CAPEX increased to SEK 1,327 million (1,010) and CAPEX, excluding licenses and spectrum fees, increased to SEK 1,327 million (1,010).

The number of mobile subscriptions decreased in the quarter by 48,000 attributable to prepaid subscriptions, while the number of fixed broadband and TV subscriptions increased by 1,000 and 9,000, respectively.

As a result of a review of certain types of mobile subscriptions the historical number of subscriptions have been restated for comparability.

EARNINGS UPLIFT IN REGION EUROPE

  • New roam-like-home offerings were introduced in several of the Nordic and Baltic markets in the quarter. In Norway and Estonia, the Telia brand name was adopted.
  • Despite lower mobile interconnect and fixed revenues, organic service revenues remained almost flat supported by growing mobile billed revenues, driven by high demand for mobile data.

Highlights

SEK in millions, except margins,
operational data and changes
Jan-Mar
2016
Jan-Mar
2015
Chg (%) Jan-Dec
2015
Net sales 10,430 10,311 1.2 43,658
Change (%) local organic 0.9
of which service revenues (external) 8,389 8,341 0.6 34,429
change (%) local organic -0.1
EBITDA excl. non-recurring items 2,530 2,272 11.3 10,584
Margin (%) 24.3 22.0 24.2
Income from associated companies 29 29 0.9 119
Operating income excl. non-recurring items 1,102 909 21.2 4,875
Operating income 1,004 781 28.6 2,375
CAPEX excl. license and spectrum fees 1,061 1,086 -2.3 5,517
% of service revenues 12.7 13.0 16.0
EBITDA excl. non-recurring items - CAPEX 1,335 1,187 12.5 4,761
Subscriptions, (thousands)
Mobile 13,792 13,929 -1.0 13,914
Fixed telephony 923 1,038 -11.1 942
Broadband 1,276 1,261 1.2 1,283
TV 909 871 4.4 900
Employees 11,243 11,237 0.1 11,305

Net sales in local currencies, excluding acquisitions and disposals, increased 0.9 percent. In reported currency, net sales increased 1.2 percent to SEK 10,430 million (10,311). The effect of exchange rate fluctuations was negative by 2.4 percent and the effect of acquisitions and disposals was positive by 2.7 percent. Service revenues in local currencies, excluding acquisitions and disposals, decreased 0.1 percent.

Mobile service revenues in local currencies, excluding acquisitions and disposals, increased by 0.6 percent as growth in billed revenues more than compensated for lower interconnect revenues in the Nordics. Fixed service revenues declined by 1.5 percent primarily due to

lower demand for traditional fixed telephony and declining fixed broadband revenues in Finland.

EBITDA, excluding non-recurring items, increased 10.1 percent in local currencies, excluding acquisitions and disposals. In reported currency, EBITDA, excluding nonrecurring items, increased 11.3 percent to SEK 2,530 million (2,272). The EBITDA margin increased to 24.3 percent (22.0).

CAPEX increased to SEK 1,195 million (1,086) and CAPEX, excluding licenses and spectrum fees, decreased to SEK 1,061 million (1,086).

FINLANDIMPROVED PROFITABILITY

Highlights

SEK in millions, except margins,
operational data and changes
Jan-Mar
2016
Jan-Mar
2015
Chg (%) Jan-Dec
2015
Net sales 3,162 3,273 -3.4 13,279
Change (%) local organic -2.8
of which service revenues (external) 2,740 2,767 -1.0 11,065
change (%) local organic -0.4
EBITDA excl. non-recurring items 1,016 972 4.6 3,945
Margin (%) 32.1 29.7 29.7
Subscriptions, (thousands)
Mobile 3,287 3,286 0.0 3,306
Fixed telephony 76 96 -20.8 80
Broadband 519 546 -4.9 527
TV 488 493 -1.0 486

Service revenues decreased 0.4 percent in local currency, excluding acquisitions and disposals, as growth in mobile billed revenues was offset by lower revenues from interconnect as well as from fixed broadband and traditional fixed telephony.

The EBITDA margin, excluding non-recurring items, increased to 32.1 percent (29.7), explained by growth in mobile billed revenues and lower operating expenses.

The number of subscriptions of fixed broadband decreased by 8,000 while TV increased by 2,000 in the quarter. The number of mobile subscriptions declined by 19,000 in the quarter.

NORWAYMARGIN UPLIFT

Highlights

SEK in millions, except margins,
operational data and changes
Jan-Mar
2016
Jan-Mar
2015
Chg (%) Jan-Dec
2015
Net sales 2,034 2,040 -0.3 9,094
Change (%) local organic -3.1
of which service revenues (external) 1,724 1,693 1.8 7,485
change (%) local organic -2.9
EBITDA excl. non-recurring items 665 486 36.8 2,761
Margin (%) 32.7 23.8 30.4
Subscriptions, (thousands)
Mobile 2,273 2,310 -1.6 2,311

Service revenues decreased 2.9 percent in local currency, excluding acquisitions and disposals, mainly explained by lower interconnect revenues, following a change of termination rates in the third quarter of 2015. Mobile billed revenues increased slightly driven by growth in data usage and higher demand for larger data buckets in the consumer segment.

The EBITDA margin, excluding non-recurring items rose to 32.7 percent (23.8), supported by synergies from the acquisition of Tele2 Norway.

The number of mobile subscriptions declined by 38,000 in the quarter.

As a result of a review of certain types of mobile subscriptions the historical number of subscriptions have been restated for comparability.

DENMARKPRESSURE ON REVENUES

Highlights

SEK in millions, except margins,
operational data and changes
Jan-Mar
2016
Jan-Mar
2015
Chg (%) Jan-Dec
2015
Net sales 1,397 1,422 -1.7 5,890
Change (%) local organic -1.0
of which service revenues (external) 1,025 1,056 -2.9 4,247
change (%) local organic -2.2
EBITDA excl. non-recurring items 137 154 -11.3 743
Margin (%) 9.8 10.8 12.6
Subscriptions, (thousands)
Mobile 1,640 1,606 2.2 1,644
Fixed telephony 110 117 -6.0 114
Broadband 134 118 13.6 135
TV 29 20 45.0 28

Service revenues declined by 2.2 percent in local currency, excluding acquisitions and disposals, driven by pressure on mobile billed revenues from a continued fierce competition in the market. Fixed service revenues were stable as lower revenues from business solutions and traditional fixed telephony were compensated for by growth in TV and fixed broadband.

The EBITDA margin, excluding non-recurring items, fell to 9.8 percent (10.8) as an effect of lower mobile billed revenues.

The number of mobile subscriptions declined by 4,000 in the quarter. The number of fixed broadband subscriptions declined by 1,000 and TV subscriptions increased by 1,000 in the quarter.

LITHUANIASOLID REVENUE AND EARNINGS GROWTH

Highlights

SEK in millions, except margins, operational
data and changes
Jan-Mar
2016
Jan-Mar
2015
Chg (%) Jan-Dec
2015
Net sales 770 759 1.4 3,146
Change (%) local organic 2.0
of which service revenues (external) 653 627 4.1 2,536
change (%) local organic 4.7
EBITDA excl. non-recurring items 277 244 13.5 1,051
Margin (%) 36.0 32.2 33.4
Subscriptions, (thousands)
Mobile 1,317 1,334 -1.3 1,327
Fixed telephony 440 463 -5.0 447
Broadband 393 373 5.4 390
TV 217 192 13.0 212

Service revenues increased 4.7 percent in local currency, excluding acquisitions and disposals, as mobile service revenues grew due to a high demand for mobile data. Fixed service revenues also grew somewhat driven by an increased number of fixed broadband and TV subscriptions as well as higher TV ARPU.

The EBITDA margin, excluding non-recurring items, increased to 36.0 percent (32.2), mainly due to higher service revenues.

The number of mobile subscriptions declined by 10,000 in the quarter. The number of fixed broadband subscriptions increased by 3,000 and TV subscriptions increased by 5,000, in the quarter.

LATVIANET SALES AND EARNINGS GROWTH

Highlights

SEK in millions, except margins, operational
data and changes
Jan-Mar
2016
Jan-Mar
2015
Chg (%) Jan-Dec
2015
Net sales 412 358 15.1 1,660
Change (%) local organic 15.8
of which service revenues (external) 290 289 0.1 1,188
change (%) local organic 0.7
EBITDA excl. non-recurring items 135 127 6.3 548
Margin (%) 32.8 35.5 33.0
Subscriptions, (thousands)
Mobile 1,114 1,096 1.7 1,119

Service revenues increased 0.7 percent in local currency, excluding acquisitions and disposals, driven by higher roaming revenues. Equipment sales continued to show strong growth in the quarter.

The EBITDA margin, excluding non-recurring items, declined to 32.8 percent (35.5), mainly explained by growing equipment sales.

The number of mobile subscriptions decreased by 5,000 in the quarter, but increased by 18,000 compared to the corresponding quarter last year.

ESTONIAPOSITIVE SERVICE REVENUE DEVELOPMENT

Highlights

SEK in millions, except margins, operational
data and changes
Jan-Mar
2016
Jan-Mar
2015
Chg (%) Jan-Dec
2015
Net sales 644 631 2.1 2,692
Change (%) local organic -0.4
of which service revenues (external) 512 492 3.9 2,062
change (%) local organic 1.1
EBITDA excl. non-recurring items 181 196 -7.8 817
Margin (%) 28.1 31.1 30.3
Subscriptions, (thousands)
Mobile 863 834 3.5 863
Fixed telephony 297 313 -5.1 301
Broadband 230 224 2.7 231
TV 175 166 5.4 174

Service revenues increased 1.1 percent in local currency, excluding acquisitions and disposals, supported by a strong demand for mobile data. Fixed revenues remained flat as lower revenues from traditional fixed telephony were compensated by increased revenues from fixed broadband and TV.

The EBITDA margin, excluding non-recurring items, fell to 28.1 percent (31.1), explained by higher operating expenses.

The number of mobile subscriptions remained unchanged in the quarter. The number of fixed broadband subscriptions decreased by 1,000 and TV subscriptions increased by 1,000, in the quarter.

SPAINHIGHER PROFITABILITY

Highlights

SEK in millions, except margins, operational
data and changes
Jan-Mar
2016
Jan-Mar
2015
Chg (%) Jan-Dec
2015
Net sales 2,035 1,851 9.9 7,992
Change (%) local organic 10.6
of which service revenues (external) 1,446 1,415 2.2 5,847
change (%) local organic 2.8
EBITDA excl. non-recurring items 119 93 28.2 720
Margin (%) 5.9 5.0 9.0
Subscriptions, (thousands)
Mobile 3,296 3,463 -4.8 3,344

Mobile service revenues increased by 2.8 percent in local currency, excluding acquisitions and disposals, driven by a strong demand for data and an increased number of high ARPU postpaid customers.

The EBITDA margin, excluding non-recurring items, increased to 5.9 percent (5.0), mainly due to growth in mobile billed revenues and good cost control.

The number of mobile subscriptions declined by 48,000 in the quarter, due to a decrease of 101,000 prepaid subscriptions while the number of postpaid subscriptions grew by 53,000 in the quarter.

OTHER OPERATIONS

Highlights

SEK in millions, except margins, operational Jan-Mar Jan-Mar Chg (%) Jan-Dec
data and changes 2016 2015 2015
Net sales 1,696 1,780 -4.7 7,753
Change (%) local organic -3.8
of which Telia Carrier 1,415 1,506 -6.0 6,631
EBITDA excl. non-recurring items 99 92 6.7 430
of which Telia Carrier 110 92 18.6 401
Margin (%) 5.8 5.2 5.5
Income from associated companies 716 474 51.1 3,295
of which Russia 183 150 21.8 1,413
of which Turkey 534 324 64.9 1,894
Operating income excl. non-recurring items 669 444 50.6 3,141
Operating income 567 348 62.9 2,948
CAPEX 676 463 46.1 2,593
Employees 3,341 3,239 3.1 3,342

Net sales in local currencies, excluding acquisitions and disposals, declined 3.8 percent. In reported currency, net sales declined 4.7 percent to SEK 1,696 million (1,780). The effect of exchange rate fluctuations was negative by 0.9 percent.

EBITDA, excluding non-recurring items increased to SEK 99 million (92). The EBITDA margin, excluding nonrecurring items, rose to 5.8 percent (5.2).

In Telia Carrier, net sales declined 6.0 percent to SEK 1,415 million (1,506) due to lower traffic volumes and the EBITDA margin, excluding non-recurring items, increased to 7.7 percent (6.1).

Income from associated companies, rose to SEK 716 million (474) explained by higher contribution from Turkcell.

DISCONTINUED OPERATIONS

Highlights

SEK in millions, except margins, operational
data and changes
Jan-Mar
2016
Jan-Mar
2015
Chg (%) Jan-Dec
2015
Net sales (external) 3,797 5,434 -30.1 20,742
EBITDA excl. non-recurring items 1,775 2,908 -39.0 11,035
Margin (%) 46.7 53.5 53.2
CAPEX 875 1,565 -44.1 4,195
CAPEX excluding license and spectrum fees 258 1,155 -77.7 3,784

Former segment region Eurasia is classified as discontinued operations as of December 31, 2015. Consequently, highlights for region Eurasia are presented in a condensed format. For more information on discontinued operations, see pages 20-21.

EBITDA, excluding non-recurring items, declined to SEK 1,775 million (2,908). The EBITDA margin, excluding non-recurring items, decreased to 46.7 percent (53.5).

CAPEX declined to SEK 875 million (1,565) and CAPEX, excluding license and spectrum fees, decreased to SEK 258 million (1,155).

Net sales declined by 30.1 percent in reported currency to SEK 3,797 million (5,434), due to mainly negative currency impact.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

SEK in millions, except per share data,
number of shares and changes
Note Jan-Mar
2016
Jan-Mar1)
2015
Jan- Dec1)
2015
Continuing operations
Net sales 1, 5 20,394 20,589 86,498
Cost of sales 1 -12,147 -12,674 -52,710
Gross profit 8,247 7,915 33,788
Selling, admin. and R&D expenses -4,864 -4,990 -20,243
Other operating income and expenses, net -44 -202 -2,333
Income from associated companies and joint ventures 746 502 3,394
Operating income 5 4,084 3,224 14,606
Finance costs and other financial items, net -564 -791 -2,917
Income after financial items 3,520 2,433 11,689
Income taxes -615 -21 -2,157
Net income from continuing operations 2,905 2,412 9,532
Discontinued operations
Net income from discontinued operations 4 1,006 1,698 673
Total net income 3,911 4,110 10,205
Items that may be reclassified to net income:
Foreign currency translation differences from continuing opera
tions -19 -657 -6,868
Foreign currency translation differences from discontinued oper
ations
-817 775 -5,478
Income from associated companies and joint ventures -234 236 -2
Cash flow hedges 54 -172 614
Available-for-sale financial instruments 84 24 -2
Income tax relating to items that will be reclassified 213 -256 -667
Items that will not be reclassified to net income: 0
Remeasurements of defined benefit pension plans -1,690 31 4,322
Income tax relating to items that will not be reclassified 367 -9 -922
Associates' remeasurements of defined benefit pension plans -18 0 6
Other comprehensive income -2,060 -29 -8,997
Total comprehensive income 1,850 4,082 1,208
Total net income attributable to:
Owners of the parent 3,766 3,714 8,551
Non-controlling interests 145 396 1,654
Total comprehensive income attributable to:
Owners of the parent 1,807 3,608 987
Non-controlling interests 43 474 221
Earnings per share (SEK), basic and diluted 0.87 0.86 1.97
Of which continuing operations, basic and diluted 0.66 0.55 2.16
Number of shares (thousands)
Outstanding at period-end
4,330,080 4,330,085 4,330,080
Weighted average, basic and diluted 4,330,080 4,330,085 4,330,082
EBITDA from continuing operations 6,104 5,330 23,992
EBITDA excl. non-recurring items from continuing operations 6,217 5,632 25,281
Depreciation, amortization and impairment
losses from continuing operations -2,766 -2,607 -12,780
Operating income excl. non-recurring items from
continuing operations
4,198 3,526 17,814

1) Certain restatements have been made, see page 19.

CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

Note Mar 31, Dec 31,
2015
6, 14 68,912 67,933
6 55,824 55,093
29,401
5,054
16,368
173,850
1,871
17,158
10,679
14,647
35,812
80,167
251,369 254,017
99,695 97,884
4,353 4,318
104,049 102,202
7, 10 85,862 91,646
10,411 10,627
6,721 6,199
708 702
103,703 109,175
7, 10 11,445 9,337
21,706
11,598
42,641
254,017
10
10
10
4, 10
4, 10
2016
28,537
5,091
15,701
174,065
1,773
16,308
8,820
14,505
35,898
77,303
20,605
11,567
43,617
251,369

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

SEK in millions Jan-Mar
2016
Jan-Mar
2015
Jan-Dec
2015
Cash flow before change in working capital 6,222 7,255 36,184
Change in working capital 255 -144 -935
Cash flow from operating activities 6,476 7,112 35,249
of which from discontinued operations 1,072 1,974 8,121
Cash CAPEX -4,184 -4,259 -18,699
Free cash flow 2,293 2,853 16,550
of which from discontinued operations 222 389 4,030
Cash flow from other investing activities 1,026 -6,925 -10,285
Total cash flow from investing activities -3,158 -11,183 -28,985
of which from discontinued operations -1,007 -1,586 -4,823
Cash flow before financing activities 3,319 -4,071 6,264
Cash flow from financing activities -3,368 9,888 -9,628
of which from discontinued operations -0 68 422
Cash flow for the period -49 5,817 -3,363
of which from discontinued operations 65 456 3,719
Cash and cash equivalents, opening balance 25,334 28,735 28,735
Cash flow for the period -49 5,817 -3,363
Exchange rate differences -240 410 -38
Cash and cash equivalents, closing balance 25,045 34,962 25,334
of which from continuing operations 14,505 26,883 14,647
of which from discontinued operations 10,540 8,079 10,687

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

SEK in millions Owners of
the parent
Non-controlling
interests
Total equity
Opening balance, January 1, 2015 111,383 4,981 116,364
Dividends -9 -9
Share-based payments 5 5
Total transactions with owners 5 -9 -4
Total comprehensive income 3,608 474 4,082
Effect of equity transactions in associates -5 -5
Closing balance, March 31, 2015 114,990 5,447 120,436
Dividends -12,990 -826 -13,816
Share-based payments 18 18
Repurchased treasury shares -14 -14
Acquisition of non-controlling interest -309 -47 -356
Total transactions with owners -13,295 -873 -14,168
Total comprehensive income -2,621 -253 -2,874
Effect of equity transactions in associates -1,192 -1,192
Closing balance, December 31, 2015 97,884 4,318 102,202
Opening balance, January 1, 2016 97,884 4,318 102,202
Dividends
Share-based payments 5 5
Acquisition of non-controlling interests -7 -7
Total transactions with owners 5 -7 -3
Total comprehensive income 1,807 43 1,850
Effect of equity transactions in associates
Closing balance, March 31, 2016 99,695 4,353 104,049

NOTE 1. BASIS OF PREPARATION

General

As in the annual accounts for 2015, Telia Company's consolidated financial statements as of and for the threemonth period ended March 31, 2016, have been prepared in accordance with International Financial Reporting Standards (IFRSs) as adopted by the European Union. The parent company's financial statements have been prepared in accordance with the Swedish Annual Reports Act as well as standard RFR 2 Accounting for Legal Entities and other statements issued by the Swedish Financial Reporting Board. For the group this interim report has been prepared in accordance with IAS 34 Interim Financial Reporting and for the Parent Company in accordance with the Swedish Annual Reports Act. The accounting policies adopted and computation methods used are consistent with those followed in the Annual report 2015, except as described below. All amounts in this report are presented in SEK millions, unless otherwise stated. Rounding differences may occur.

Discontinued operations

Former segment region Eurasia is classified as held for sale and discontinued operations as of December 31, 2015. For information on discontinued operations, see pages 20-21.

Segments

Former segment region Eurasia is classified as held for sale and discontinued operations as of December 31, 2015, and is therefore not included in the segment information.

Correction of prior period classification errors

Prior periods have been restated to reflect the discovery of certain classification errors between net sales and cost of sales referring to insurance sales in region Europe. The corrections were as follows below taken into account former segment region Eurasia classified as discontinued operations:

SEK in Jan-Mar 2015 Jan-Mar 2015 Jan-Mar 2015 Jan-Mar 2015
millions Reported Restatement Disc. operations Restated
Net sales 26,041 -18 -5,434 20,589
Cost of sales -15,147 18 2,455 -12,674
Gross profit 10,894 0 -2,979 7,915
SEK in Apr-Jun 2015 Apr-Jun 2015 Re Apr-Jun 2015 Apr-Jun 2015 Re
millions Reported statement Disc. operations stated
Net sales 27,115 -19 -5,538 21,558
Cost of sales -15,299 19 2,274 -13,006
Gross profit 11,816 0 -3,264 8,552
SEK in Jul-Sep 2015 Jul-Sep 2015 Jul-Sep 2015 Jul-Sep 2015
millions Reported Restatement Disc. operations Restated
Net sales 27,029 -18 -5,300 21,712
Cost of sales -15,293 18 2,403 -12,873
Gross profit 11,737 0 -2,897 8,840
SEK in Oct-Dec 2015 Oct -Dec 2015 Oct -Dec 2015
millions Reported Restatement Restated
Net sales 22,655 -17 22,638
Cost of sales -14,174 17 -14,157
Gross profit 8,481 0 8,481
SEK in
millions
Jan-Dec 2015
Reported
Jan-Dec 2015
Restatement
Jan-Dec 2015
Restated
Net sales 86,569 -71 86,498
Cost of sales -52,782 71 -52,710
Gross profit 33,788 0 33,788

Restatement of financial data

Prior periods have been restated for comparability to reflect a refined product classification in region Sweden

where certain revenues now are treated as external service revenues instead of equipment sales.

Restatement of operational data

As a result of a review of certain types of mobile subscriptions in Sweden and Norway the operational data

NOTE 2. REFERENCES

For more information regarding;

  • Sales and earnings, see page 5.
  • Cash flow and financial position, see page 5.
  • Significant events in the first quarter, see page 6.
  • Significant events after the end of the first quarter, see page 6.
  • Risks and uncertainties, see pages 29-31.

NOTE 3. NON-RECURRING ITEMS

SEK in millions Jan-Mar Jan-Mar Jan-Dec
2016 2015 2015
Within EBITDA -113 -302 -1,289
Restructuring charges, synergy implementation costs, etc.:
Region Sweden -70 -78 -495
Region Europe -98 -128 -615
Other operations -102 -96 -194
Capital gains/losses 156 -1 14
Within Depreciation, amortization and impairment losses -1,900
Impairment losses, accelerated depreciation:
Region Sweden
Region Europe -1,900
Other operations
Within Income from associated companies and joint ventures -1 -19
Capital gains/losses -1 -19
Total continuing operations -114 -302 -3,208
Total discontinued operations -227 -75 -5,772
Total non-recurring items -341 -377 -8,980

Impairment losses in region Europe 2015 full year of SEK 1,900 million relates to goodwill write-downs in Denmark as a result of updated earnings projections following the previously announced decision to withdraw

from the proposed joint venture with Telenor in Denmark.

NOTE 4. DISCONTINUED OPERATIONS

Presentation

As of December 31, 2015, former segment region Eurasia (including holding companies) is classified as held for sale and discontinued operations and is therefore presented as a single amount in the consolidated statements of comprehensive income. Assets and liabilities in region Eurasia are presented separately in two line items in the consolidated statement of financial position. The consolidated cash flow statement is presented including region Eurasia, but with additional information on cash flows from operating, investing and financing activities and free cash flow for region Eurasia. The amounts for continuing and discontinued operations in the consolidated financial statements are presented after elimination of intra-group transactions. Comparative periods in the consolidated statements of comprehensive income are restated to reflect the classification of region Eurasia as discontinued operations.

Measurement

In accordance with IFRS 5 the discontinued operations are measured at the lower of carrying value and estimated fair value less costs to sell. Non-current assets included in discontinued operations are not depreciated or amortized. The valuation is based on an assessment of the input from the sales process and the risks in the different countries. The remeasurement of the net assets in

for number of subscriptions has been restated for comparability.

region Eurasia per December 31, 2015, resulted in an impairment charge in the fourth quarter of 2015 of SEK 5.3 billion related to goodwill and other fixed assets in Uzbekistan. Management's best estimate is that the risk adjusted debt free value of Ucell of SEK 3.3 billion per December 31, 2015, remains unchanged per March 31, 2016. Changes in any of the estimated risk adjustments

made for Ucell would have a material impact on the estimated fair value. The most significant impact on fair value will be the buyer's ability to operate in the country and convert local currency. For information on the valuation of Ucell, see the Annual and Sustainability Report 2015. Due to increased carrying values for Ucell an impairment charge of SEK 200 million related to fixed assets is recognized in the first quarter of 2016.

Net income from discontinued operations

SEK in millions Jan-Mar
2016
Jan-Mar
2015
Jan- Dec
2015
Net sales 3,797 5,434 20,742
Expenses and other operating income, net -2,041 -3,539 -13,775
Operating income 1,756 1,895 6,967
Finance income and finance costs, net -60 397 1,552
Income after financial items 1,696 2,292 8,519
Income taxes -491 -594 -2,546
Impairment loss on remeasurement to fair value less costs to sell 1 -200 -5,300
Net income from discontinued operations 1,006 1,698 673
EBITDA excl. non-recurring items 1,775 2,908 11,035

1) Non-tax deductible.

Assets classified as held for sale

SEK in millions Mar 31, 2016 Dec 31, 2015
Goodwill and other intangible assets 11,197 10,821
Property, plant and equipment 10,036 10,379
Other non-current assets 626 586
Short-term interest-bearing receivables 1,453 1,382
Other current assets 2,046 1,957
Cash and cash equivalents 10,540 10,687
Assets of region Eurasia classified as held for sale 35,898 35,812
Long-term borrowings 182 238
Long-term provisions 4,345 4,431
Other long-term liabilities 1,979 2,176
Short-term borrowings 1,248 1,230
Other current liabilities 3,813 3,524
Liabilities of region Eurasia associated with assets classified as held for sale 11,567 11,598
Net assets of region Eurasia classified as held for sale2 24,331 24,214

2) Represents 100 percent of external assets and liabilities, i.e. non-controlling interests' share of net assets are included.

NOTE 5. SEGMENT INFORMATION

SEK in millions Jan-Mar 2016 Jan-Mar 2015 Jan-Dec 2015
Net sales
Region Sweden 8,835 9,050 37,336
of which external 8,755 8,978 37,051
Region Europe 10,430 10,311 43,658
of which external 10,339 10,208 43,238
Other operations 1,696 1,780 7,753
Total segments 20,961 21,141 88,747
Eliminations -567 -552 -2,249
Group 20,394 20,589 86,498
EBITDA excl. non-recurring items
Region Sweden 3,589 3,267 14,267
Region Europe 2,530 2,272 10,584
Other operations 99 92 430
Total segments 6,217 5,632 25,281
Eliminations 0 0 0
Group 6,217 5,632 25,281
Operating income
Region Sweden 2,513 2,095 9,284
Region Europe 1,004 781 2,375
Other operations 567 348 2,948
Total segments 4,084 3,224 14,606
Eliminations -0 0 0
Group 4,084 3,224 14,606
Finance income and finance costs, net -564 -791 -2,917
Income after financial items 3,520 2,433 11,689
SEK in millions Region
Sweden
Region
Europe
Other
operations
Total segments Unallo
cated
Discontinued
operations
Total assets/lia
bilities, group
Segment assets
March 31, 2016 42,247 96,267 33,892 172,406 43,065 35,898 251,369
December 31, 2015 42,516 96,018 33,633 172,166 46,039 35,812 254,017
Segment liabilities
March 31, 2016 10,423 10,918 5,592 26,933 108,820 11,567 147,320
December 31, 2015 11,123 11,626 5,663 28,413 111,805 11,598 151,816

NOTE 6. INVESTMENTS

Jan-Mar 2016 Jan-Mar 2015 Jan-Dec 2015
3,197 2,559 14,595
613 276 2,251
2,584 2,282 12,344
119 4,722 5,818
83 80 275
26 4,642 4,497
11 1,045
3,317 7,281 20,413
886 1,565 4,215
875 1,565 4,195
4,203 8,845 24,628
4,073 4,123 18,790

NOTE 7. FINANCIAL INSTRUMENTSFAIR VALUES

Mar 31, 2016 Dec 31, 2015
Long-term and short-term borrowings1)
SEK in millions
Carrying
value
Fair value Carrying
value
Fair value
Long-term borrowings
Open-market financing program borrowings in fair value hedge
relationships
26,839 30,696 37,672 41,021
Interest rate swaps 157 157 627 627
Cross currency interest-rate swaps 2,106 2,106 1,694 1,694
Subtotal 29,102 32,959 39,993 43,342
Open-market financing program borrowings 52,451 60,210 47,908 53,577
Other borrowings at amortized cost 4,268 4,268 3,699 3,699
Subtotal 85,821 97,437 91,600 100,618
Finance lease agreements 41 41 46 46
Total long-term borrowings 85,862 97,478 91,646 100,664
Short term borrowings
Open-market financing program borrowings in fair value hedge
relationships
7,067 7,387
Interest-rate swaps 38 38 51 51
Cross currency interest-rate swaps 14 14 21 21
Subtotal 7,120 7,440 72 72
Utilized bank overdraft and short-term credit facilities at amortized
cost
8 8 9 9
Open-market financing program borrowings 3,127 3,135 5,627 5,648
Other borrowings at amortized cost 1,184 1,184 3,623 3,623
Subtotal 11,440 11,767 9,330 9,351
Finance lease agreements 6 6 7 7
Total short-term borrowings 11,445 11,773 9,337 9,358

1) For financial assets, fair values equal carrying values. For information on fair value estimation, see the Annual and Sustainability Report 2015, Note C3 to the consolidated financial statements.

Mar 31, 2016 Dec 31, 2015
Financial assets and liabilities by
fair value hierarchy level1)
of which of which
SEK in millions Carrying Level Level Carrying Level Level
value Level 1 2 3 value Level 1 2 3
Financial assets at fair value
Equity instruments available-for-sale 1,069 1,069 1,053 1,053
Equity instruments held-for-trading 31 31 35 35
Long- and short-term bonds available-for-sale 13,669 13,669 15,739 15,739
Derivatives designated as hedging instruments 2,614 2,614 2,824 2,824
Derivatives held-for-trading 1,742 1,677 65 3,137 3,072 65
Total financial assets at fair value by level 19,125 13,669 4,291 1,165 22,789 15,739 5,896 1,153
Financial liabilities at fair value
Derivatives designated as hedging instruments 2,119 2,119 2,165 2,165
Derivatives held-for-trading 354 354 329 329
Total financial liabilities at fair value by level 2,473 2,473 2,494 2,494

1) For information on fair value hierarchy levels and fair value estimation, see the Annual and Sustainability Report 2015, Note C3 to the consolidated financial statements and the section below.

Fair value measurement of level 3 financial instruments

Investments classified within Level 3 make use of significant unobservable inputs in deriving fair value, as they trade infrequently. As observable prices are not available for these equity instruments, Telia Company has a market approach to derive the fair value.

Telia Company's primary valuation technique used for estimating the fair value of unlisted equity instruments in level 3 is based on the most recent transaction for the specific company if such transaction has been recently done. If there has been significant changes in circumstances between the transaction date and the balance sheet date that, in the assessment of Telia Company, would have a material impact on the fair value, the carrying value is adjusted to reflect the changes.

In addition, the assessment of the fair value of material unlisted equity instruments is verified by applying other valuation models in the form of valuation multiples from listed comparable companies (peers) on relevant financial and operational metrics, such as revenue, gross profit and other relevant KPIs for the specific company. Comparable listed companies are determined based on industry, size, development stage, geographic area and strategy. The multiple is calculated by dividing the enterprise value of the comparable company by the relevant metric. The multiple is then adjusted for discounts/premiums with regards to differences, advantages and disadvantages between Telia Company's investment and the comparable public companies based on company specific facts and circumstances.

Although Telia Company uses its best judgment, and cross-references results of the primary valuation model against other models in estimating the fair value of unlisted equity instruments, there are inherent limitations in any estimation techniques. The fair value estimates presented herein are not necessarily indicative of an amount that Telia Company could realize in a current transaction. Future confirming events will also affect the estimates of fair value. The effect of such events on the estimates of fair value could be material.

Unlisted equity instruments for which the fair value cannot be reliably measured are measured at cost less any impairment.

The table below presents the movement in level 3 instruments for the three-month period ended March 31, 2016.

Jan-Mar 2016
SEK in millions Equity instru
ments available
for-sale
Equity instru
ments
held-for-trading
Long- and short
term bonds availa
ble-for-sale
Derivatives
held-for
trading
Total
Level 3, opening balance 1,053 35 65 1,153
Changes in fair value 5 -4 1
of which recognized in net income 5 -4 1
of which recognized in other comprehen
sive income
Purchases/capital contributions 10 1 11
Transfer into/out of level 3
Exchange rate differences 0 0 0
Level 3, closing balance 1,069 31 65 1,165
Jan-Dec 2015
SEK in millions Equity instru
ments available
for-sale
Equity instru
ments
held-for-trading
Long- and short
term bonds availa
ble-for-sale
Derivatives
held-for
trading
Total
Level 3, opening balance 275 61 0 55 391
Changes in fair value 10 -26 0 10 -6
of which recognized in net income -15 -26 0 10 -31
of which recognized in other comprehen
sive income
25 25
Purchases/capital contributions 994 4 998
Transfer into/out of level 3
Exchange rate differences 16 -5 0 0 11
Reclassified to assets classified as
held for sale
-242 -1 -243
Level 3, closing balance 1,053 35 65 1,153

The purchases in 2015 were mainly related to the acquisition of a 1.4 percent stake in Spotify for USD 115 million, corresponding to SEK 976 million at the transaction date on June 9, 2015.

NOTE 8. TREASURY SHARES

On April 28, 2015, Telia Company acquired 270,783 own shares to an average price of SEK 51.7908 to cover commitments under the "Long Term Incentive Program 2012/2015". During the second quarter of 2015, Telia Company distributed 266,195 shares to the incentive program participants. As of March 31, 2016, 4,588 Telia Company AB shares were held by the company itself and the total numbers of registered and outstanding shares were 4,330,084,781 and 4,330,080,193, respectively. The total number of registered and outstanding shares as of December 31, 2015, was 4,330,084,781 and 4,330,080,193, respectively.

NOTE 9. RELATED PARTY TRANSACTIONS

In the three-month period ended March 31, 2016, Telia Company purchased goods and services for SEK 18 million (27), and sold goods and services for SEK 12 million (33). Related parties in these transactions were mainly MegaFon, Turkcell and Lattelecom.

NOTE 10. NET DEBT, CONTINUING AND DISCONTINUED OPERATIONS

Net debt presented below is based on the total Telia Company group including both continuing and discontinued operations.

SEK in millions Mar 31, 2016 Dec 31, 2015
Long-term and short-term borrowings 98,738 102,451
Less derivatives recognized as financial assets and hedging long-term and short-term borrow
ings and related credit support annex (CSA)
-4,171 -5,580
Less long-term bonds available for sale -9,001 -8,841
Less short-term investments, cash and bank -31,009 -32,313
Net debt, continuing and discontinued operations 54,557 55,717

NOTE 11. LOAN FINANCING AND CREDIT RATING

The underlying operating cash flow continued to be positive also in the first quarter of 2016.

The rating from Standard & Poor's remained unchanged with a credit rating on Telia Company AB of A- for longterm borrowings and A-2 for short-term borrowings with a stable outlook. However, at the beginning of February Moody's placed Telia Company's long-term rating, A3, on review for downgrade. Concurrently, Moody's affirmed Telia Company's short-term rating, P-2.

The first quarter started with very light new issuance activity and muted interest from investors to engage in new investments in corporate credits. During March the market sentiment turned around on the back of the ECB announcement to buy corporate credits. The quarter ended with a positive sentiment for credits with large supply and strong demand.

Telia Company has not made any major funding during the first quarter and continues to have limited funding needs for 2016. The strategy for 2016 remains intact, to be opportunistic and take advantage of attractive funding opportunities when they appear with a focus on continue to diversify the investor base.

NOTE 12. GUARANTEES AND COLLATERAL PLEDGED

As of March 31, 2016, the maximum potential future payments that Telia Company (continuing operations) could be required to make under issued financial guarantees totaled SEK 303 million (298 at the end of 2015), of which SEK 287 million (283 at the end of 2015) referred to guarantees for pension obligations. Collateral pledged (continuing and discontinued operations) totaled SEK 273 million (353 at the end of 2015). For information regarding ongoing investigations of Eurasian transactions see Review of Eurasian transactions in section Risk and uncertainties.

NOTE 13. CONTRACTUAL OBLIGATIONS AND COMMITMENTS

As of March 31, 2016, contractual obligations (continuing operations) totaled SEK 3,170 million (2,506 at the end of 2015), of which SEK 2,001 million (1,802 at the end of 2015) referred to contracted build-out of Telia Company's fixed networks in Sweden.

NOTE 14. BUSINESS COMBINATIONS

Minor business combinations

On March 1, 2016, Telia Company acquired all shares in the Swedish company Telecom3 Fibernät i Sverige AB. The cost and net cash outflow of the combination was SEK 26 million, all attributable to goodwill.

NOTE 15. FINANCIAL KEY RATIOS, CONTINUING AND DISCONTINUED OPERATIONS

The key ratios presented below are based on the total Telia Company group including both continuing and discontinued operations.

Mar 31, Dec 31,
2016 2015
Return on equity (%, rolling 12 months) 8.2 9.3
Return on capital employed (%, rolling 12 months) 9.0 8.9
Equity/assets ratio (%) 40.5 35.1
Net debt/equity ratio (%) 53.5 62.5
Net debt/EBITDA rate excl. non-recurring items (multiple, rolling 12 months) 1.53 1.53
Net debt/assets ratio 21.7 21.9
Owners' equity per share (SEK) 23.02 22.60

PARENT COMPANY

Condensed income statements
SEK in millions
Jan-Mar
2016
Jan-Mar
2015
Jan-Dec
2015
Net sales 1 0 4
Gross income 1 0 4
Operating expenses -223 -263 -1,265
Operating income -222 -263 -1,261
Financial income and expenses -1,472 704 7,765
Income after financial items -1,694 441 6,503
Appropriations 2,890 1,055 6,376
Income before taxes 1,196 1,497 12,879
Income taxes -239 -338 -1,194
Net income 957 1,159 11,685

Financial income and expenses for the three-month period decreased mainly due to changes in foreign exchange rates affecting loans designated as hedges of net investments in foreign operations.

Condensed balance sheets
SEK in millions
Mar 31,
2016
Dec 31,
2015
Non-current assets 164,777 162,700
Current assets 48,178 60,513
Total assets 212,955 223,213
Equity and liabilities
Restricted shareholders' equity 15,712 15,712
Non-restricted shareholders' equity 68,254 67,189
Total shareholders' equity 83,966 82,901
Untaxed reserves 11,686 12,666
Provisions 535 504
Long-term liabilities 81,733 88,094
Short-term liabilities 35,035 39,048
Total equity and liabilities 212,955 223,213

Financial investments in the three-month period ended March 31, 2016, were SEK 34 million (2,136). The investments in 2015 were mainly related to the acquisition of Tele2's Norwegian mobile operations.

RISKS AND UNCERTAINTIES

Telia Company operates in a broad range of geographical product and service markets in the highly competitive and regulated telecommunications industry. As a result, Telia Company is subject to a variety of risks and uncertainties. Telia Company has defined risk as anything that could have a material adverse effect on the achievement of Telia Company's goals. Risks can be threats, uncertainties or lost opportunities relating to Telia Company's current or future operations or activities.

Telia Company has an established risk management framework in place to regularly identify, analyze, assess and report business, financial as well as ethics and sustainability risks and uncertainties, and to mitigate such risks when appropriate. Risk management is an integrated part of Telia Company's business planning process and monitoring of business performance.

See section Risk and uncertainties and Note C26 to the consolidated financial statements in the Annual and Sustainability Report 2015 for a detailed description of some of the factors that may affect Telia Company's business, brand perception, financial position, results of operations or the share price from time to time. Risks and uncertainties that could specifically impact the quarterly results of operations during 2016 include, but may not be limited to:

Global financial markets unrest

Changes in the global financial markets are difficult to predict. Telia Company strives to have a strong balance sheet and operates in a relatively non-cyclical or late-cyclical industry. However, a severe or long-term financial crisis by itself or by triggering a downturn in the economy of one or more countries in which Telia Company operates would have an impact on the customers and may negatively affect growth and results of operations through reduced telecom spending. The maturity schedule of Telia Company's loan portfolio is aimed to be evenly distributed over several years, and refinancing is expected to be made by using uncommitted open-market debt financing programs and bank loans, alongside the company's free cash flow. In addition, Telia Company has committed lines of credit with banks that are deemed to be sufficient and may be utilized if the openmarket refinancing conditions are poor. However, Telia Company's cost of funding might be higher, should there be unfavorable changes in the global financial markets.

International, political and macroeconomic developments

Telia Company has material investments in the Russian Federation related to its associated company PAO MegaFon and the international carrier operations. Following the conflict between the Russian Federation and Ukraine, the European Union and the United States have implemented sanctions directed towards individuals and corporates. The Russian Federation has as a

consequence decided on certain counter actions. The sanctions and counter actions may negatively affect the Russian ruble and the Russian economy, which in turn may impact countries whose economies are closely linked to the Russian economy, such as a number of Telia Company's Eurasian operations. These developments, as well as other international political conflicts or developments affecting countries in which Telia Company is operating, may adversely impact Telia Company's cash flows, financial position and results of operations.

Competition and price pressure

Telia Company is subject to substantial and historically increasing competition and price pressure. Competition from a variety of sources, including current market participants, new entrants and new products and services, may adversely affect Telia Company's results of operations. Transition to new business models in the telecom industry may lead to structural changes and different competitive dynamics. Failure to anticipate and respond to industry dynamics, and to drive a change agenda to meet mature and developing demands in the marketplace, may affect Telia Company's customer relationships, service offerings and position in the value chain, and adversely impact its results of operations.

Regulation

Telia Company operates in a highly regulated industry. The regulations to which Telia Company is subject impose significant limits on its flexibility to manage its business. Changes in regulation or government policy affecting Telia Company's business activities, as well as decisions by regulatory authorities or courts, including granting, amending or revoking of telecom licenses and frequency permits for Telia Company or other parties, could adversely affect Telia Company's business and results of operations.

Emerging markets

Telia Company has made significant investments in telecom operators in Kazakhstan, Azerbaijan, Uzbekistan, Tajikistan, Georgia, Moldova, Nepal, Russia, Turkey and Afghanistan. Historically, the political, economic, legal and regulatory systems in these countries have been less predictable than in countries with more mature institutional structures. The future political situation in each of the emerging market countries may remain or become increasingly unpredictable, and markets in which Telia Company operates may become unstable, even to the extent that Telia Company decides or will be forced to exit a country or a specific operation within a country. Another implication may be unexpected or unpredictable litigation cases under civil or tax legislation. Other risks associated with operating in emerging market countries include foreign exchange restrictions or administrative issues, which could effectively prevent Telia Company from repatriating cash, e.g. by receiving dividends and

repayment of loans, or from selling its investments. Still another risk is the potential establishment of foreign ownership restrictions or other possible actions against entities with foreign ownership, formally or informally. Such negative political or legal developments or weakening of the economies or currencies in these markets might have a significantly negative effect on Telia Company's results of operations and financial position. In September 2015, Telia Company announced its decision to reduce the presence in region Eurasia (Kazakhstan, Azerbaijan, Uzbekistan, Tajikistan, Georgia, Moldova and Nepal) and over time fully leave. Sales processes are ongoing and the divestment of Ncell in Nepal was completed on April 11, 2016. The nature of these markets, including potential government intervention and other factors mentioned above, combined with the fact that the assets are not fully-owned and there are undertakings and obligations in various shareholder agreements, reputational issues regarding the assets and fewer potential buyers than in more mature markets, makes the complexity of these sales processes high with significant uncertainties regarding both expected outcome and timing.

Impairment losses and restructuring charges

Factors generally affecting the telecom markets as well as changes in the economic, regulatory, business or political environment impact Telia Company financially. Management also constantly reviews and refines the business plans, and may make exit decisions or take other actions in order to effectively execute on Telia Company's strategy. Should such circumstances negatively change management's expectation of future cash flows attributable to certain assets, Telia Company will be required to recognize asset impairment losses, including but not limited to goodwill and fair value adjustments recorded in connection with historical or future acquisitions. Further, Telia Company has undertaken a number of restructuring and streamlining initiatives, which have resulted in substantial restructuring and streamlining charges. Similar initiatives may be undertaken in the future. In addition to affecting Telia Company's financial position and results of operations, impairment losses and restructuring charges may adversely affect Telia Company's ability to pay dividends.

Investments in business transformation and future growth

Telia Company is currently investing in business transformation and future growth through, for example, initiatives to increase competitiveness and reduce cost as well as to improve capacity and access by accelerating the fiber roll-out in Sweden, new B2B offerings, as well as upgrading data networks in Eurasia. Telia Company is also constantly investing in sales and marketing efforts to retain and acquire customers in its markets. Telia Company believes that these investments and initiatives will improve market position and financial strength. Should Telia Company fail to reach the targets set for its

business transformation and customer attraction activities, the results of operations will be negatively impacted.

Shareholder matters in partly-owned subsidiaries

Telia Company conducts some of its activities, particularly outside of the Nordic region, through subsidiaries in which Telia Company does not have a 100 percent ownership. Under the governing documents for certain of these entities, the holders of non-controlling interests have protective rights in matters such as approval of dividends, changes in the ownership structure and other shareholder-related matters. One example where Telia Company is dependent on a minority owner is Fintur Holdings B.V. (Fintur's minority shareholder is Turkcell) which owns the operations in Kazakhstan, Azerbaijan, Georgia and Moldova. As a result, actions outside Telia Company's control and adverse to its interests may affect Telia Company's position to act as planned in these partly owned subsidiaries.

Supply chain

Telia Company is reliant upon a limited number of suppliers to manufacture and supply network equipment and related software as well as terminals, to allow Telia Company to develop its networks and to offer its services on a commercial basis. Telia Company cannot be certain that it will be able to obtain network equipment or terminals from alternative suppliers on a timely basis if the existing suppliers are unable to satisfy Telia Company's requirements. In addition, like its competitors, Telia Company currently outsources many of its key support services, including network construction and maintenance in most of its operations. The limited number of suppliers of these services, and the terms of Telia Company's arrangements with current and future suppliers, may adversely affect Telia Company, including by restricting its operational flexibility. In connection with signing supplier contracts for delivery of terminals, Telia Company may also grant the supplier a guarantee to sell a certain number of each terminal model to its customers. Should the customer demand for a terminal model under such a guarantee turn out to be smaller than anticipated, Telia Company's results of operations may be adversely affected.

Non-recurring items

In accordance with their nature, non-recurring items such as capital gains and losses, restructuring costs, impairment charges, etc., may impact the quarterly results in the short term with amounts or timing that deviate from those currently expected. Depending on external factors or internal developments, Telia Company might also experience non-recurring items that are not currently anticipated.

Associated companies and joint operations

Telia Company conducts some of its activities, particularly outside of the Nordic region, through associated

companies, the major ones being MegaFon and Turkcell, which Telia Company does not control and which operate in growth markets but also in more volatile political, economic and legal environments. In turn, these associated companies own stakes in numerous other companies. Telia Company does not have a controlling interest in its associated companies and as a result has limited influence over the conduct of all these businesses. Under the governing documents for certain of these entities, Telia Company's partners have control over or share control of key matters such as the approval of business plans and budgets, and decisions as to the timing and amount of cash distributions. The risk of actions outside Telia Company's or its associated companies' control and adverse to Telia Company's interests, or disagreement or deadlock, is inherent in associated companies and jointly controlled entities. One example of this is the ongoing corporate governance issues on shareholder level in Turkcell. Telia Company might not be able to ensure that the associated companies apply the same responsible business principles, increasing the risk for wrongdoings and reputational and financial losses. Variations in the financial performance of these associated companies have an impact on Telia Company's results of operations also in the short term.

Sustainability

Telia Company is subject to a number of ethics and sustainability related risks, including but not limited to, human rights, customer privacy, corruption, network integrity, data security, labor practices and environment. Especially, the risk is high in emerging markets where historically, the political, economic, legal and regulatory systems have been less predictable than in countries with more mature institutional structures. Failure or perception of failure to adhere to Telia Company's ethics and sustainability requirements may damage customer or other stakeholders' perception of Telia Company and negatively impact Telia Company's business operations and its brand, even to the extent that Telia Company decides to exit one or a number of markets. Further, after making such a decision, the disposal process as such may pose risks to corruption and unethical business behavior.

Review of Eurasian transactions

In late 2012, the then Board of Directors appointed the Swedish law firm Mannheimer Swartling (MSA) to investigate allegations of corruption related to Telia Company's investments in Uzbekistan. MSA's report was made public on February 1, 2013. In April 2013, the Board of Directors assigned the international law firm Norton Rose Fulbright (NRF) to review transactions and agreements made in Eurasia by Telia Company in the past years with the intention to give the Board a clear picture of the transactions and a risk assessment from a business ethics perspective. For advice on implications under Swedish legislation, the Board assigned two Swedish law firms. In consultation with the law firms, Telia Company has promptly taken steps, and will continue to take steps, in its business operations as well as in its

governance structure and with its personnel which reflect concerns arising from the review. The Swedish Prosecution Authority's investigation with respect to Uzbekistan is ongoing and Telia Company continues to cooperate with and provide assistance to the Prosecutor. If continued assessments and investigations would lead to new observations and findings, it cannot be excluded that the consequences of such findings would be that the results of operations and financial position in Telia Company's operations in the Eurasian jurisdictions are adversely impacted. Another risk is presented by the Swedish Prosecution Authority's notification in the beginning of 2013 within the investigation of Telia Company's transactions in Uzbekistan, that the Authority is separately investigating the possibility of seeking a corporate fine against Telia Company, which under the Swedish Criminal Act can be levied up to a maximum amount of SEK 10 million, and forfeiture of any proceeds to Telia Company resulting from the alleged crimes. The Swedish Prosecution Authority may take similar actions with respect to transactions made or agreements entered into by Telia Company relating to operations in its other Eurasian markets. Further, actions taken, or to be taken, by the police, prosecution or regulatory authorities in other jurisdictions against Telia Company's operations or transactions, or against third parties, whether they be Swedish or non-Swedish individuals or legal entities, might directly or indirectly harm Telia Company's business, results of operations, financial position, cash flows or brand reputation. As examples, investigations concerning bribery and money laundering in connection with the transactions in Uzbekistan are conducted by the Dutch prosecutor and police authorities, and by the U.S. Department of Justice and the U.S. Securities and Exchange Commission. As requested by the Dutch authorities, Telia Company has provided a bank guarantee of EUR 10 million as collateral for any financial claims which may be decided against one of its Dutch subsidiaries. Telia Company is cooperating fully with the Dutch and U.S. authorities. The investigations were initiated in March 2014 and are still ongoing. At this point in time, it is not possible to assess how or when the investigations will be resolved. Telia Company has not received any formal or indicative claims or requests for penalties or other monetary sanctions from the authorities, but there is a risk that the investigations will result in some form of sanctions, monetary and/or otherwise. The outcome of the investigations may have a material adverse effect on Telia Company's financials. Telia Company has received requests to make public the reviews made by NRF and other law firms. However, despite risking criticism, it is not possible to publish the reviews with respect to people, companies, business agreements, privacy and thus the risk of Telia Company incurring lawsuits as the law firms' views are not necessarily shared by those implicated. As already stated, Telia Company continuously hand over information to law enforcement agencies, who are better equipped to assess whether any criminal acts have occurred.

Stockholm, April 20, 2016

Johan Dennelind President and CEO

This report has not been subject to review by Telia Company's auditors

FORWARD-LOOKING STATEMENTS

This report contains statements concerning, among other things, Telia Company's financial condition and results of operations that are forward-looking in nature. Such statements are not historical facts but, rather, represent Telia Company's future expectations. Telia Company believes that the expectations reflected in these forward-looking statements are based on reasonable assumptions; however, forward-looking statements involve inherent risks and uncertainties, and a number of important factors could cause actual results or outcomes to differ materially from those expressed in any forwardlooking statement. Such important factors include, but

may not be limited to: Telia Company's market position; growth in the telecommunications industry; and the effects of competition and other economic, business, competitive and/or regulatory factors affecting the business of Telia Company, its associated companies and joint ventures, and the telecommunications industry in general. Forward-looking statements speak only as of the date they were made, and, other than as required by applicable law, Telia Company undertakes no obligation to update any of them in light of new information or future events.

TELIA COMPANY IN BRIEF

Telia Company provides communication services helping millions of people to be connected and communicate, do business and be entertained. By doing that we fulfill our purpose to bring the world closer - on the customer´s terms.

For more information about Telia Company, see www.teliacompany.com

DEFINITIONS

Billed revenues: Voice, messaging, data and content.

CAPEX: An abbreviation of "Capital Expenditure." Investments in intangible and tangible non-current assets but excluding goodwill, fair-value adjustments and asset retirement obligations.

EBITDA: Earnings before Interest, Tax, Depreciation and Amortization. Equals operating income before depreciation, amortization and impairment losses and before income from associated companies.

Net debt: Interest-bearing liabilities less derivatives recognized as financial assets (and hedging long-term and short-term borrowings) and related credit support annex (CSA), less short term investments, long-term bonds available for sale and cash/cash equivalents.

Net debt/assets ratio: Net debt expressed as a percentage of total assets.

Non-recurring items comprise capital gains and losses, impairment losses, restructuring programs (costs for phasing out operations and personnel redundancy costs) or other costs with the character of not being part of normal daily operations.

In this report, comparative figures are provided in parentheses following the operational and financial results and refer to the same item in the corresponding period last year, unless otherwise stated.

FINANCIAL CALENDAR

Interim Report January–June 2016 July 20, 2016

Interim Report January–September 2016 October 21, 2016

Year-end Report 2016 January 27, 2017

QUESTIONS REGARDING THE REPORTS

Telia Company AB www.teliacompany.com Tel. +46 8 504 550 00

Telia Company AB discloses the information provided herein pursuant to the Swedish Securities Markets Act and/or the Swedish Financial Instruments Trading Act. The information was submitted for publication at 07:00 CET on April 20, 2016.

Telia Company AB (publ) Corporate Reg. No. 556103-4249, Registered office: Stockholm Tel. +46 8 504 550 00. www.teliacompany.com

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