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Fast. Balder

Interim / Quarterly Report Jul 16, 2020

2887_ir_2020-07-16_2400bd35-99db-4da4-a378-a3a01c19311c.pdf

Interim / Quarterly Report

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Fastighets AB Balder Interim report

January-June 2020

  • Profit from property management attributable to parent company shareholders amounted to SEK 1,993m (1,911), corresponding to an increase per share by 4 % to SEK 11.07 (10.61)
  • Long term net asset value amounted to SEK 354.98 per share (297.32)
  • Rental income amounted to SEK 4,049m (3,663)
  • Profit after tax attributable to parent company shareholders amounted to SEK 1,874m (2,621) corresponding to SEK 10.41 per share (14.56)

Fastighets AB Balder is a listed property company which shall meet the needs of different customer groups for premises and housing based on local support. Balder's real estate portfolio had a value of SEK 149.3 billion (129.2) as of 30 June 2020. The Balder share is listed on Nasdaq Stockholm, Large Cap.

The period in brief

Comparisons stated in parenthesis refer to the corresponding period of the previous year.

April-June 2020

  • Rental income amounted to SEK 2,026m (1,866) of which effect of changes in exchange rates amounted to SEK 13m (34).
  • Net operating income amounted to SEK 1,573m (1,406) of which effect of changes in exchange rates amounted to SEK 10m (25).
  • Profit from property management attributable to parent company shareholders increased by 2 % to SEK 1,028m (1,009), which corresponds to SEK 5.71 per share (5.61).
  • Changes in value in respect of investment properties amounted to SEK 327m (895). The average yield requirement amounted to 4.5 % (4.8) which is unchanged compared to the first quarter.
  • Changes in value of interest rate derivatives have impacted the result before tax by SEK –50m (–187).
  • Net profit after tax for the period amounted to SEK 968m (1,576).
  • Net profit after tax for the period attributable to parent company shareholders amounted to SEK 811m (1,433) which corresponds to SEK 4.51 per share (7.96).
  • 3 investment properties (24) and land have been acquired at a property value of SEK 879m (2,303).
  • Two development properties were divested and recognised as income during the quarter. Sales profit amounted to SEK 59m (–).

January-June 2020

  • Rental income amounted to SEK 4,049m (3,663) of which effect of changes in exchange rates amounted to SEK 27m (68).
  • Net operating income amounted to SEK 3,062m (2,694) of which effect of changes in exchange rates amounted to SEK 19m (48).
  • Profit from property management attributable to parent company shareholders increased by 4 % to SEK 1,993m (1,911), which corresponds to SEK 11.07 per share (10.61).
  • Changes in value in respect of investment properties amounted to SEK 587m (1,603). The average yield requirement amounted to 4.5 % (4.8) which is unchanged compared to year-end.
  • Changes in value of interest rate derivatives have impacted the result before tax by SEK –221m (–287).
  • Net profit after tax for the period amounted to SEK 2,195m (2,966).
  • Net profit after tax for the period attributable to parent company shareholders amounted to SEK 1,874m (2,621) which corresponds to SEK 10.41 per share (14.56).
  • 16 investment properties (36) and land have been acquired at a property value of SEK 2,586m (4,428).
  • During the period, condominiums and land were divested at a value of SEK 311m (290).
2020
Jan-June
2019
Jan-June
2019
Jan-Dec
2018
Jan-Dec
2017
Jan-Dec
2016
Jan-Dec
2015
Jan-Dec
2014
Jan-Dec
2013
Jan-Dec
Rental income, SEKm 4,049 3,663 7,609 6,714 5,915 5,373 2,711 2,525 1,884
Profit from property management, SEKm1) 1,993 1,911 4,023 3,304 2,804 2,265 1,780 1,275 854
Changes in value of investment properties, SEKm 587 1,603 9,577 8,007 5,336 4,932 3,388 3,050 854
Changes in value of derivatives, SEKm –221 –287 –180 –34 144 –114 227 –624 433
Profit after tax, SEKm 1) 1,874 2,621 8,958 9,308 7,118 5,474 4,916 3,128 1,738
Investment properties, SEKm 146,181 126,770 141,392 116,542 98,360 86,177 68,456 37,382 27,532
Development properties, SEKm 3,125 2,408 2,344 1,598
Data per share
Average number of shares thousands 180 000 180,000 180,000 180,000 180,000 173,598 162,753 161,786 159,537
Profit after tax, SEK 10.41 14.56 49.77 51.71 38.71 30.38 28.98 18.10 10.11
Profit from property management, SEK 11.07 10.61 22.35 18.35 14.74 11.89 9.71 6.64 4.57
Outstanding number of shares thousands 180 000 180,000 180,000 180,000 180,000 180,000 172,397 162,397 159,537
Shareholders' equity, SEK 281.86 236.99 272.28 223.03 173.86 139.23 103.24 70.10 52.14
Long-term net asset value (NAV), SEK 354.98 297.32 341.70 277.60 218.10 180.09 134.35 86.33 60.50
Share price on the closing date, SEK 355.10 311.00 433.20 252.00 219.40 184.10 208.70 110.25 66.00

1) Attributable to parent company shareholders.

Comments by the CEO

Dear shareholder,

The first half of 2020

Profit from property management attributable to the parent company's shareholders increased by 4 % to SEK 11.07 per share (10.61). The profit was weighed by lower revenue from hotel properties, lower earnings from Collector and rent rebates due to Covid-19. Smaller changes in value meant that profit after tax decreased to SEK 10.41 per share (14.56).

Investments and financing

The investment rate declined for us during the first half of 2020 and especially during Q2. The decrease was due to low activity generally in the transaction market but also due to the fact that we decided to adopt a more wait and see approach in relation to new investments. Access to financing has remained favourable and in particular from the banks, which through all of this turbulent period have provided support both in monetary terms and at a personal level, even during the most difficult days.

Associated companies

The profit from our excellent group of associated companies decreased compared to the year-earlier period due to lower earnings from Collector and smaller changes in value. However, I expect a good performance over time, and this group of companies brings us a lot of knowledge and joy .

A tough and difficult period

During part of Q2, two of my closest co-workers and faithful old servants were deprived of their liberty. The incident did not affect Balder from a harsh economic perspective but for me personally and for many other colleagues it has been extremely tough. From my point of view, it has been much worse than e.g. a financial crisis and other difficult things that I have experienced. Of course, it has been toughest of all for those directly affected and their families.

However, the support I received externally, from friends, acquaintances, business partners etc. was absolutely overwhelming, and something I will always remember with the utmost gratitude.

Balder 15

With this interim report, Balder has been established in its present form for 15 years. The net asset value and subscription/share price development has been as follows as of 30 June each year:

Share price (2005 refers
Year Net asset value to subscription price)
2005 6.59 7.075
2006 11.08 13.33
2007 16.46 17.50
2008 23.44 11.15
2009 22.39 9.00
2010 26.57 16.47
2011 36.04 31.70
2012 44.85 31.30
2013 54.41 48.50
2014 70.82 90.50
2015 106.16 127.90
2016 169.39 212.90
2017 215.59 204.00
2018 246.51 233.80
2019
2019
297.32 311.00
2020 354.98 355.10

Average increase per year: net asset value: 30 % share price: 30 %

A different anniversary

In the middle of the pandemic and during this very unusual period, we have also passed Balders 15th anniversary. I look back on the past 15 years and on all we have achieved together in the Balder family with great happiness and enthusiasm. Today, we have more than 750 employees and we are operating in many places in several countries. I look forward with great curiosity to Balder's continued journey, and despite the difficult times right now, we are trying to see over the brow of the next hill and to continue developing the business. The future is always uncertain, but it is bright and filled with opportunities.

To date, we have made the assessment that the best total return for Balder's shareholders is achieved by reinvestment of the profits generated. The goal is also the same going forward and I am optimistic about the possibility of being able to continue finding investments over time that will generate a reasonably good return.

Erik Selin Chief Executive Officer

Balder's actions and position regarding Covid-19

Spring 2020 has been marked by the ongoing pandemic. Balder has taken a number of measures to handle the current situation. The future development is uncertain and it is important that the operations are flexible and prepared for any new challenges that arise.

The day-to-day operations have been adapted to the prevailing circumstances and the employees are contributing in many different ways and are performing many other duties than normal. Employees with the means to do so have also been given the opportunity to work from home. The company follows the advice and guidelines issued by the Public Health Agency of Sweden and the government. The Management team is holding daily meetings and the employees are receiving continual information about the situation.

Adjusted setting of rent

Approximately 60 % of the property portfolio consists of residential properties. Of the total property portfolio, approximately 8 % consists of hotels, a sector which is experiencing difficulties.

Balder has a continual dialogue with the tenants and aims to the greatest extent possible, to support those with liquidity problems as a consequence of the pandemic. A number of inquiries have been received regarding rent reductions in the commercial properties and these cases are handled to arrive at the best possible solution and support the tenants. In several cases, agreements have been reached on a changeover to monthly payments and deferrals of rent payments.

Ongoing projects

Balder is continuing the development of the property portfolio through new production and projects under construction are advancing according to plan.

Support for tenants and society

Balder also carries out a number of activities in order to support tenants in different ways and society as a whole. In several localities, during spring the company provided premises with places for study for young people attending upper secondary school. In some of these places, the company also offered lunch to the young people.

At Östra Hospital in Gothenburg, where many of the Västra Götaland region's Covid-19 patients are being treated, Balder is making 90 parking spaces available, where healthcare staff can park free of charge. Balder also participated in an initiative during May where several large companies took turns in paying for the lunch of healthcare workers.

Together with Lidl, Balder also distributed food bags to tenants over the age of 70 in one of the company's residential areas. During the month of May, group training was also arranged in the courtyard in several residential areas, where tenants could participate in the courtyard or from their balconies. During the summer, a variety of activities are also organized for children and young people in several places.

In order to support commercial tenants, Balder continues to gather offers from these tenants and helps to market their businesses. The residential tenants have received information about where they can turn to for help, or to get involved themselves to help.

Current earning capacity

Balder presents its earning capacity on a twelve-month basis in the table below. It is important to note that the current earning capacity should not be placed on a par with a forecast for the coming 12 months. For instance, the earning capacity contains no estimate of rental, vacancy, currency or interest rate changes.

Balder's income statement is also impacted by the development in the value of the real estate portfolio as well as future property acquisitions and/or property divestments. Additional items affecting the operating result are changes in value of derivatives. None of the above has been considered in the current earning capacity.

The earning capacity is based on the real estate portfolio's contracted rental income, estimated property costs during a normal year as well as administrative costs. The costs of the interest-bearing liabilities are based on the group's average interest rate level including the effect of derivative instruments. The tax is calculated using the effective tax rate during each period.

Current earning capacity on a twelve-months basis

SEKm 2020
30 June
2020
31 March
2019
31 Dec
2019
30 Sep
2019
30 June
2019
31 March
2018
31 Dec
2018
30 Sep
2018
30 June
2018
31 March
2017
31 Dec
Rental income 8,240 8,100 8,000 7,830 7,435 7,175 7,000 6,800 6,665 6,430 6,240
Property costs –2,120 –2,090 –2,080 –2,060 –1,940 –1,875 –1,885 –1,845 –1,815 –1,760 –1,720
Net operating income 6,120 6,010 5,920 5,770 5,495 5,300 5,115 4,955 4,850 4,670 4,520
Management and
administrative costs –690 –680 –670 –640 –640 –620 –595 –590 –590 –565 –550
Profit from property
management from
associated companies 735 760 785 775 750 775 735 660 650 650 640
Operating profit 6,165 6,090 6,035 5,905 5,605 5,455 5,255 5,025 4,910 4,755 4,610
Net financial items, including
ground rent –1,420 –1,420 –1,330 –1,330 –1,270 –1,250 –1,125 –1,100 –1,120 –1,120 –1,060
Of which non-controlling
interests –670 –670 –675 –655 –620 –580 –565 –555 –555 –550 –525
Profit from
property management 1) 4,075 4,000 4,030 3,920 3,715 3,625 3,565 3,370 3,235 3,085 3,025
Tax 2) –825 –870 –875 –855 –775 –765 –750 –730 –700 –665 –650
Profit after tax 3,250 3,130 3,155 3,065 2,940 2,860 2,815 2,640 2,535 2,420 2,375
Profit from property
management per share, SEK 22.64 22.22 22.39 21.78 20.64 20.14 19.81 18.72 17.97 17.14 16.81

1) Attributable to parent company shareholders.

2) Mainly refers to deferred tax, which does not affect the cash flow.

In the current earning capacity an average exchange rate has been used for translation of the foreign subsidiaries' income statement items.

Income, costs and results

Profit from property management

Profit from property management for the period amounted to SEK 2,347m (2,159), of which effect of changes in exchange rates amounted to SEK 13m (28). Profit from property management attributable to parent company shareholders increased by 4 % and amounted to SEK 1,993m (1,911), which corresponds to SEK 11.07 per share (10,61). Profit from property management includes SEK 287m (401) in respect of associated companies.

Net profit after tax

Net profit after tax for the period amounted to SEK 2,195m (2,966). Net profit after tax for the period attributable to parent company shareholders amounted to SEK 1,874m (2,621), corresponding to SEK 10.41 per share (14.56). Profit before tax was affected by changes in value in respect of investment properties of SEK 587m (1,603), changes in value in respect of development properties SEK 59m (–), changes in value of interest rate derivatives of SEK –221m (–287) and profit from participations in associated companies of SEK 257m (462).

Rental income

Rental income increased by 11 % to SEK 4,049m (3,663), of which the effect of changes in exchange rates was SEK 27m (68). The increase was primarily due to acquisitions, new leases and completed projects for own management. The leasing portfolio was estimated to have a rental value on 30 June of SEK 8,626m (7,721). The average rental level for the entire real estate portfolio amounted to SEK 1,929/sq.m. (1,838) excluding project properties.

The like for like rental income has increased with 1.0 % (2.9) after adjustments for currency changes.

Rental income shows a considerable diversification of risks as regards tenants, sectors and locations. The economic occupancy rate amounted to 96 % (96) on 30 June. The total rental value of unlet areas at the end of the period amounted to SEK 386m (286).

Property costs

Property costs amounted to SEK –987m (–969) during the period, of which the effect of changes in exchange rates was SEK –7m (–20).

Net operating income increased by 14 % to SEK 3,062m (2,694), which implies a surplus ratio of 76 % (74).

Operating costs normally vary with the seasons. The first and fourth quarters have higher costs than the other quarters, while the third quarter usually has the lowest cost level.

Changes in value of investment properties

Balder carried out an individual internal valuation on 30 June of the entire real estate portfolio, see page 9. Unrealised changes in value during the period amounted to SEK 575m (1,589). Realised changes in value amounted to SEK 12m (14). The average yield requirement as of 30 June amounted to 4.5 % (4.8), which is unchanged compared to

year-end. The change in value during the period is attributable to improved net operating income.

Profit from sales of development properties

For the second time, a profit is reported from Balder's investments in development properties. Two projects have been recognised as income during the second quarter.

Profit from sales of development properties is recognised when the property is taken into possession by the purchaser. Apart from the cost, selling and marketing expenses are included, which are expensed on an ongoing basis, these amounted to SEK –7m (–) during the period.

The sales result for the period totaled SEK 59m (–), corresponding to an operating profit of 14 %, and includes the sale of the development property Triliten (Biskopsgården 7:5, 7:7, 7:8), tenant-owned apartments in Gothenburg and the first Bovieran (senior housing) in Denmark. Triliten is a densification project that gave an operating profit of 22 % and Bovieran Denmark gave an operating profit of 6 %.

Management and administrative costs

Management and administrative costs amounted to SEK –357m (–324) during the period, of which the effect of changes in exchange rates was SEK –3m (–7).

Participations in the profits of associated companies

Balder owns property managing and project developing associated companies, see note 14 in Balder's Annual Report for 2019, and 44.1 % in Collector AB (publ) which is listed. Brinova Fastigheter AB (publ) is also listed and Balder's share amounts to 23.2 %.

During the period, Balder has subscribed for its share of the new issue in Collector AB of SEK 453m, in addition 50 % of the shares in Ängsladan Fastighetsförvaltning i Lund AB were acquired.

Profit from participations in associated companies amounted to SEK 257m (462) and Balder's participation in the associated companies profit from property management amounted to SEK 287m (401).

Profit before tax was impacted by SEK 45m (173) as a result of unrealised changes in value in respect of properties and interest rate derivatives. The tax expense for the period amounted to SEK –75m (–112).

Net financial items and changes in value of derivatives

Net financial items amounted to SEK –613m (–606), of which the effect of changes in exchange rates was SEK –3m (–14).

Changes in value of interest rate derivatives amounted to SEK –221m (–287). The negative change in value of derivatives during the period is due to the fact that the long interest rates have fallen during the period. Unrealised changes in value do not affect the cash flow.

The average interest rate was 1.6 % (1.6) on the closing date and 1.6 % (1.7) for the period.

Taxes

The group's total tax amounted to SEK –546m (–570), of which effect of changes in exchange rates amounted to SEK –4m (–9). Current tax for the period amounts to SEK –196m (–116), mainly attributable to SATO Oyj and Balder Denmark. Current tax attributable to parent company shareholders amounted to SEK –138m (–83).

Deffered tax expense for the period amounted to SEK –350m (–454).

Tax was calculated based on the applicable tax rate in each country. In Sweden, tax was calculated at 21.4 % based on current taxable income. Deferred tax liabilities and tax receivables were calculated at the lower tax rate of 20.6 %, which applies starting from 2021.

The group's deferred tax liability has been calculated as the value of the net of fiscal deficits and the temporary differences between the carrying amounts and values for tax purposes of properties and interest rate derivatives. Deferred tax liabilities amounted to SEK 11,645m (9,389).

Second quarter 2020

Profit from property management for the second quarter of 2020 increased by 9 % and amounted to SEK 1,211m (1,113). Profit from property management attributable to parent company shareholders for the second quarter of 2020 increased by 2 % and amounted to SEK 1,028m (1,009) which corresponds to SEK 5.71 per share (5.61). Profit from property management included SEK 161m (206) in respect of associated companies. Rental income amounted to SEK 2,026m (1,866) and property costs amounted to SEK –453m (–460), which meant that net operating income increased by 12 % to SEK 1,573m (1,406), of which the effect of changes in exchange rates was SEK 10m (25). The surplus ratio amounted to 78 % (75).

Net profit after tax for the period amounted to SEK 968m (1,576). Profit after tax attributable to parent company shareholders amounted to SEK 811m (1,433) corresponding to SEK 4.51 per share (7.96). The result was affected by changes in value in respect of properties of SEK 327m (895), changes in value of development properties of SEK 59m (–), changes in value of interest rate derivatives of SEK –50m (–187) and profit from participations in associated companies of SEK 158m (284). The Group's total tax amounted to SEK –576m (–323). Current tax expense for the period amounted to SEK –112m (–59), which is primarily attributable to SATO Oyj and Balder Denmark. Deferred tax expense for the period amounted to SEK –464m (–264). The deferred tax expense has been affected by positive exchange rate differences that have arisen from the translation of the parent company's Euro bonds during the quarter. In the Group these are used for hedging of foreign net investments and are transferred to "Other comprehensive income".

Cash flow

Cash flow from operating activities before changes in working capital amounted to SEK 1,831m (1,367). Investing activities have burdened the cash flow by SEK –5,763m (–7,837).

During the period, acquisition of investment properties of SEK –2,586m (–4,064), investments in existing properties and projects of SEK –2,955m (–3,690), investments in property, plant and equipment, financial investments, associated companies and transactions with non-controlling interests SEK –1,042m (–563), dividend to non-controlling interests SEK 0m (–135), and amortisation of lease liability SEK –15m (–) adds up to SEK –6,599m (–8,452).

These have been financed through cash flow from operating activities of SEK 1,195m (1,486), by divestments of investment properties of SEK 311m (290), development properties SEK 428m (–), financial investments of SEK 62m (31), dividend from associated companies SEK 19m (144), sale of shares in associated companies SEK 0m (15), shareholder contributions from non-controlling interests of SEK 16m (–) and net borrowings of SEK 6,770m (6,613), which adds up to SEK 8,801m (8,580).

Total cash flow for the period amounted to SEK 2,202m (128). In addition to unutilised credit facilities of SEK 8,692m (8,723), the Group's cash and cash equivalents, financial investments and unutilised overdraft facilities amounted to SEK 5,439m (1,974) on 30 June.

Employees and organisation

The number of employees on 30 June amounted to 799 persons (732), of whom 346 were women (303). Balder is organised into seven regions. The head office with Groupwide functions is located in Gothenburg.

Parent Company

The parent company's operations mainly consist of performing Group-wide services but an important part relates to sales of services, principally to associated companies. Sales in the parent company amounted to SEK 191m (169) during the period.

Net profit after tax amounted to SEK 909m (364). Dividends from subsidiaries amounted to SEK 975m (800), other net financial items amounted to SEK 138m (–245) of which exchange rates differences amounted to SEK –6m (–466), changes in value of interest rate derivatives amounted to SEK –221m (–287)

Reported exchange differences mainly refer to the translation of the company's euro bonds, which from a group perspective are used for hedging of foreign net investments.

Real estate portfolio

On 30 June Balder owned 1,338 investment properties (1,275) with a lettable area of 4,451 thousand sq.m. (4,181) and a value of SEK 146,181m (126,770). Balder's total rental value excluding projects amounted to SEK 8,587m (7,684).

In addition to investment properties Balder owns development properties with a value of SEK 3,125m (2,408). The value of the total property portfolio amounted to SEK 149,306m (129,179).

Balder's commercial properties are mainly located in the central parts of the major cities. Balder's residential properties are located in metropolitan areas and places that are growing and developing positively. Balder's ambition is to continue growing in selected markets.

Number of properties Lettable area, sq.m. Rental value, SEKm Rental value, SEK/sq.m. Rental income, SEKm Economic occupancy rate, % Carrying amount, SEKm Carrying amount, % Distributed by region Helsinki 588 1,139,617 2,849 2,500 2,738 96 41,667 28 Stockholm 83 694,847 1,367 1,967 1,305 95 26,810 18 Gothenburg 184 1,062,183 1,664 1,567 1,580 95 30,222 20 Copenhagen 18 247,648 668 2,696 638 96 14,181 9 South 80 404,432 626 1,548 584 93 10,214 7 East 300 698,116 1,130 1,618 1,077 95 13,877 9 North 85 204,162 283 1,388 279 98 4,914 3 Total excluding projects 1,338 4,451,005 8,587 1,929 8,200 96 141,885 95 Projects for own management 40 40 4,297 3 Total investment properties 1,338 4,451,005 8,626 1,929 8,240 96 146,181 98 Development properties 3,125 2 Total real estate portfolio 1,338 4,451,005 8,626 1,929 8,240 96 149,306 100 Distributed by property category Residential 1,047 2,618,185 5,245 2,003 5,030 96 81,268 54 Office 100 613,803 1,482 2,415 1,375 93 27,612 18 Retail 112 654,987 842 1,286 801 95 12,204 8 Other 79 564,030 1,017 1,803 994 98 20,800 14 Total excluding projects 1,338 4,451,005 8,587 1,929 8,200 96 141,885 95 Projects for own management 40 40 4,297 3 Total investment properties 1,338 4,451,005 8,626 1,929 8,240 96 146,181 98 Development properties 3,125 2 Total real estate portfolio 1,338 4,451,005 8,626 1,929 8,240 96 149,306 100

Balder's real estate portfolio on 30/06/2020 1)

1) The above table refers to the properties owned by Balder at the end of the period. Sold properties have been excluded and acquired properties have been estimated using full-year values. Other properties include hotel, educational, care, industrial and mixed-use properties.

Changes in real estate portfolio

Investment properties

Balder's investment properties are reported on the basis of internal valuations. The properties in Sweden, Denmark, Finland, Norway, Germany and United Kingdom are valued using the cash flow based method.

In Finland and Russia, in addition to the cash flow based method, valuation at acquisition cost are used. Properties under construction and project properties for own management are valued at market value reduced by estimated building expenditure and project risk, which usually results in valuation at cost.

On 30 June, Balder's average yield requirement amounted to 4.5 % (4.8) excluding project properties for own management, which is unchanged compared to year-end.

In order to quality-assure its internal valuations, Balder regularly allows parts of its portfolio to be externally valued and obtain second opinions on internal valuations. Historically, deviations between external and internal valuations have been insignificant.

Unrealised changes in value investment properties

The overall carrying amount of Balder's investment properties amounted to SEK 146,181m (126,770) on 30 June. The unrealised change in value during the period amounted to SEK 575m (1,589) and is attributable to improved net operating income.

Investments, acquisitions and divestments

During the period, a total of SEK 4,390m (7,308) was invested relating to investment properties, of which SEK 2,586m (4,428) related to acquisitions and SEK 1,804m (2,880) related to investments in existing properties and projects for own management. During the period condominiums and land have been divested at a sales value of SEK 311m (290). Profit from the sales amounted to SEK 12m (14).

Project properties for own management

On 30 June, Balder has project properties for own management amounting to SEK 4.3 billion (6.1). Projects with ongoing construction are included with SEK 3.7 billion (5.6) and projects where construction has not yet started amounts to SEK 0.6 billion (0.5). The ongoing construction work has an estimated total investment of approximately SEK 6.4 billion (8.1), which means that SEK 2.7 billion (2.5) remains to be invested. Most of the ongoing projects relate to residential projects. The projects comprise about 1,900 apartments and mainly refers to about 800 apartments in Copenhagen and about 700 apartments in Helsinki. The investments relate to owner apartments for rental use.

Development properties

On 30 June, Balder has development properties amounting to SEK 3.1 billion (2.4). Projects with ongoing construction are included with SEK 1.4 billion (1.4) and projects where construction has not begun amounts to SEK 1.7 billion (1.0). The projects with ongoing construction has an estimated total investment of approximately SEK 2.3 billion (2.3), which means that SEK 0.9 billion (0.9) remains to invest. The majority of the development projects in progress refer to tenantowner's apartments and primarily involve approx. 500 tenantowner's apartments in Sweden.

A development property is a property that is held for refinement with the intention of being divested. These properties are continually recognised at cost and profit/loss is recognised when each property is completed, sold and handed over to the buyer.

As a result of Balder's investments in development properties, two sales results are reported in the second quarter. The densification project Triliten (Biskopsgården 7:5, 7:7, 7:8), tenant-owned apartments in Gothenburg has been recognised as income. Also the first Bovieran (senior housing) in Frederikssund in Denmark was recognised as income during the second quarter. The cost of the projects amounted to SEK –370m and the profit from the sales amounted to SEK 59m, including the marketing and sales costs that are expensed on an ongoing basis, these amounted to SEK –7m during the period.

2019
SEKm Number 1) SEKm Number 1)
141,392 1,298 116,542 1,185
1,804 2,880
2,586 16 4,428 36
–299 –276
575 1,589
123 1,607
24 54
146,181 1,338 126,770 1,275
2,344 1,598
1,151 810
–370
3,125 2,408
149,306 129,179
2020

1) Number of investment properties.

Property transactions 2020

Quarter Number Name of property Property category Lettable area, sq.m.
Acquisitions
One 1 Inom Vallgraven 4:5 Gothenburg Office 3,585
One 1 Palmen 3 Linköping Hotel 11,086
One 1 92-52-18-6 (Tikkurilantie 123) Vanda, Finland Retail 13,102
One 1 285-46-167-3 (Ristikalliontie 41) Kotka, Finland Retail 3,100
One 1 286-3-3039-5 (Taitajantie 4) Kouvola, Finland Retail 3,800
One 1 405-56-1-14 (Myllymäenkatu 6) Lappeenranta, Finland Retail 4,400
One 1 106-18-1731-20 (Veikkarinkatu 7) Hyvinkää, Finland Retail 2,645
One 1 109-11-33-2 (Tampereentie 169) Hämeenlinna, Finland Retail 5,840
One 1 167-8-837-1 (Voimatie 16) Joensuu, Finland Retail 8,282
One 1 297-24-20-2 (Leväsentie 33) Kuopio, Finland Retail 7,770
One 1 398-23-111-4 (Ajokatu 261) Lahti, Finland Retail 7,947
One 1 837-122-506-12 (Hataanpään Valtatie 42) Tampere, Finland Retail 12,412
One 1 837-122-506-3 (Puistokuja 32) Tampere, Finland Retail 5,865
Two 1 Inom Vallgraven 8:14 Gothenburg Office 2,924
Two 1 Inom Vallgraven 20:8 Gothenburg Office 1,107
Two 1 Gnr: 81, bnr 92, snr. 1-54 (Dønskiveien 6) Bærum, Norway Other 2,614
Total 16 96,479

Associated companies

Balder owns 50 % of a number of property companies where Balder handles the management and administration, for further information, see page 23-25 in Balder's Annual Report for 2019. Balder's 50 %-owned associated companies are shown in the table below together with Balder's share of 49 % (49) in Sinoma Fastighets AB and 56 % (56) in Serena Properties AB where Balder has a joint control, for company website, see serenaproperties.se.

Apart from the 50 %-owned associated companies, Balder owns 44.1 % (44.1) in Collector AB (publ), 33 % (33) of Tornet Bostadsproduktion AB, 23.2 % (25.5) of Brinova Fastigheter AB (publ), 49 % (49) in Sjaelsö Management ApS, 20 % (20) in SHH Bostad AB and 25 % (25) in Rosengård Fastighets AB. For more information about these associated companies, see each companys website: collector.se, tornet.se, brinova.se, sjaelsoemanagement.dk, shhbostad.se and rosengardfastigheter.se.

Balder's participation in the 50 %-owned associated companies' real estate portfolio on 30/06/2020 1,2)

Number of
properties 3)
Lettable area,
sq.m.
Rental value,
SEKm
Rental value,
SEK/sq.m.
Rental income,
SEKm
Economic
occupancy rate,
%
Carrying
amount,
SEKm
Carrying
amount, %
Distributed by region
Stockholm 81 209,186 313 1,496 294 94 5,514 45
Gothenburg 40 154,228 176 1,143 163 92 2,243 18
Öresund 22 65,005 101 1,552 89 88 1,571 13
East 26 100,091 135 1,345 130 96 1,900 15
Total excluding projects 169 528,510 725 1,371 675 93 11,227 91
Projects for own management 1 1 1,142 9
Total real estate portfolio 169 528,510 725 1,371 676 93 12,369 100
Distributed by property category
Residential 41 73,555 143 1,945 140 98 2,994 24
Office 29 99,933 147 1,475 132 90 2,250 18
Retail 60 240,517 291 1,209 276 95 3,853 31
Other 39 114,504 143 1,251 127 89 2,130 17
Total excluding projects 169 528,510 725 1,371 675 93 11,227 91
Projects for own management 1 1 1,142 9
Total real estate portfolio 169 528,510 725 1,371 676 93 12,369 100

1) The above table refers to the properties owned by the associated companies at the end of the period. Sold properties have been excluded and acquired properties have been estimated using full-year values. Other properties include hotel, educational, care, industrial and mixed-use properties.

2) Refers to Balder's holding in Trenum AB, Fastighets AB Centur, Tulia AB, Sinoma Fastighets AB and Serena Properties AB.

3) Refers to the entire associated companies' portfolio.

Balders participation in the balance sheets of 50 %-owned associated companies

SEKm 2020
30 June
2019
30 June
2019
31 Dec
Assets
Properties 12,369 10,932 12,004
Other assets 291 72 243
Cash and cash equivalents 161 245 204
Total assets 12,821 11,249 12,450
Shareholders' equity and liabilities
Equity/interest-bearing shareholder loan 6,004 5,063 5,635
Deferred tax liability 701 558 657
Interest-bearing liabilities 5,620 5,333 5,671
Other liabilities 496 295 488
Total equity and liabilities 12,821 11,249 12,450

Carrying amount distributed by property category, total real estate portfolio, %

Carrying amount distributed by region, total real estate portfolio, %

Customers

In order to limit the risk of lower rental income and consequently a weakened occupancy rate, Balder strives to develop long-term relationships with the company's existing customers. Balder has a good diversification as regards the distribution between commercial properties and residential properties as well as the geographical distribution. The diversification strengthens the possibilities of maintaining a steady and satisfactory occupancy rate. Balder's commercial leases have an average lease term of 6.8 years (7.5). Balder's 10 largest leases represent 4.5 % (4.7) of total rental income and the average lease term amounts to 11.6 years (12.7).

No individual lease accounts for more than 0.7 % (0.7) of Balder's total rental income and no individual customer accounts for more than 3.6 % (3.8) of total rental income.

Lease maturity structure 30/06/2020

Maturity date Number of
leases
Proportion, % Contracted
rent, SEKm
Proportion, %
2020 717 21 162 2
2021 1,047 30 405 5
2022 638 19 417 5
2023 493 14 341 4
2024– 550 16 1,908 23
Total 3,445 100 3,232 39
Residential 1) 40,535 4,919 60
Car park 1) 5,312 20 0
Garage 1) 5,199 69 1
Total 54,491 8,240 100

Balders 10 largest customers

as of 30/06/2020
• I.A. Hedin Bil AB
  • ICA Sverige AB
  • Kesko Oyj
  • Ligula Hospitality Group
  • Norwegian State
  • Scandic Hotels
  • City of Stockholm
  • Stureplansgruppen
  • The municipality of Sundbyberg
  • Winn Hotel Group

1) Normally runs subject to a period of notice of three months.

Maturity structure of commercial lease contracts

Rental income

Financing

Balder has assets in Sweden, Denmark, Finland, Russia, Norway, Germany and United Kingdom which means that the Group is exposed to currency risks. Balder therefore has a diversified financing structure with bonds issued under a domestic MTN programme and a EMTN programme. In addition to bonds, bank financing in several currencies and a commercial paper programme in Euro and Swedish kronor are used. The single largest source of funding is bonds issued on the European bond market in Euro. In addition to these financing sources, Balder also has issued Hybrid capital which has a maturity of 60 years and is considered as 50 % equity by the credit rating agencies.

Financial key ratios 2020
30 June
2019
30 June
2019
31 Dec
Interest-bearing liabilities excl. Hybrid capital, SEKm 84,084 71,308 77,590
Hybrid capital, SEKm 3,668 3,695 3,652
Available liquidity including confirmed loan commitments, SEKm 14,131 10,697 11,925
Average fixed credit term, years 5.7 5.5 5.8
Average interest rate refixing period, years 3.2 3.0 3.1
Net debt to total assets (financial covenant 1) < 65), % 48.3 50.5 48.4
Interest coverage ratio (financial covenant 1) > 1.8), times 5.0 4.8 5.2
Secured debt/Total assets (financial covenant 1) < 45), % 15.4 19.1 16.2
Net debt/EBITDA, times 13.5 12.9 13.0
Credit rating S&P BBB Stable
outlook
BBB Stable
outlook
BBB Stable
outlook
Calculation of net debt
Interest-bearing liabilities excl. Hybrid capital, SEKm
84,084 71,308 77,590
Hybrid capital (50 % is treated as equity by rating agencies), SEKm 1,834 1,848 1,826
Cash and cash equivalents and financial investments, SEKm –5,089 –1,624 –2,902
Net debt 80,829 71,532 76,514

1) Financial covenants refers to obligations that Balder has to its financiers in the form of financial key ratios.

Financial targets Target Outcome
Equity/assets ratio, % min. 40.0 37.4
Net debt to total assets, % max. 50.0 48.3
Interest coverage ratio, times min. 2.0 5.0

Fixed interest term

Debt maturity structure 30/06/2020

Year SEKm Proportion, %
2020 6,231 7
2021 7,069 8
2022 12,013 14
2023 12,009 14
2024 11,393 13
2025 8,737 10
2026 8,052 9
2027 5,461 6
2028 3,290 4
2029 963 1
2030- 12,533 14
Total 87,752 100

Interest maturity structure 30/06/2020

Year SEKm Interest, % Proportion, %
2020 31,332 0.9 36
2021 5,653 2.2 6
2022 6,305 1.4 7
2023 9,860 2.4 11
2024 4,306 1.6 5
2025 7,520 2.2 9
2026 7,591 2.3 9
2027 6,397 1.1 7
2028 3,144 1.3 4
2029 2,913 1.6 3
2030- 2,731 2.4 3
Total 87,752 1.6 100

Debt maturity structure 30/06/2020

Other disclosures

Events after the end of the period

Fastighets AB Balder's CFO Magnus Björndahl, who in August 2020 will become 63 years, has together with Balder's CEO Erik Selin agreed to terminate his employment during the summer 2020.

Otherwise, no events of significant importance for Fastighets AB Balder's position have occurred after the end of the reporting period.

Related party transactions

Balder receives fees from associated companies and Erik Selin Fastigheter AB for property and company management services. These fees amounted to SEK 40m (37) during the period and are reported in management and administrative costs. All transactions have been priced on market terms.

Risks and uncertainties

Balder's operations, financial position and results may be affected by a number of risks and uncertainty factors. These are described in the Annual Report for 2019, on pages 45-48. Otherwise, no significant changes has been noted.

Accounting policies

Balder applies IFRS (International Financial Reporting Standards) as adopted by the European Union in its consolidated accounts and the interpretations of these (IFRIC). This interim report is prepared in accordance with IAS 34, Interim Financial Reporting. In addition, relevant provisions of the Swedish Annual Accounts Act and the Swedish Securities Markets Act have also been applied. The parent company has prepared its financial statements in accordance with the Annual Accounts Act, the Securities Markets Act and RFR 2, Accounting for Legal Entities. The accounting principles follow those reported in the Annual Report 2019.

New and changed standards and principles that came into force as of January 1, 2020 or later, is not considered to have any material impact on the Group's financial reports.

This interim report has not been subject to review by the company's auditors.

Signature and verification

The Board of Directors and the CEO declare that the undersigned interim report provides a true and fair overview of the parent company's and the group's operations, financial position and performance as well as describing material risks and uncertainties facing the parent company and other companies in the group.

Gothenburg 16 July 2020

Christina Rogestam Chairman of the board

Fredrik Svensson Board member

Sten Dunér Board member

Anders Wennergren Board member

Erik Selin Board member and CEO

Consolidated statement of comprehensive income

SEKm 2020
April-June
2019
April-June
2020
Jan-June
2019
Jan-June
2019/2020
July-June
2019
Jan-Dec
Rental income 2,026 1,866 4,049 3,663 7,995 7,609
Property costs –453 –460 –987 –969 –1,984 –1,966
Net operating income 1,573 1,406 3,062 2,694 6,011 5,643
Management and administrative costs –178 –168 –357 –324 –697 –664
Participations in the profits of associated companies 158 284 257 462 671 876
– of which profit from property management 161 206 287 401 673 787
– of which changes in value 43 141 45 173 169 297
– of which tax –46 –63 –75 –112 –171 –209
Other income/costs –23 –3 –32 –5 –19 7
Net financial items –322 –328 –613 –606 –1,176 –1,170
– of which cost of leases/ground rent –16 –16 –33 –31 –64 –63
Profit including changes in value and tax in associated companies 1,208 1,192 2,317 2,220 4,790 4,693
– of which Profit from property management 1,211 1,113 2,347 2,159 4,792 4,604
Changes in value
Changes in value investment properties, realised 9 23 12 14 12 14
Changes in value investment properties, unrealised 318 872 575 1,589 8,548 9,562
Income sale development properties 428 428 815 387
Costs sale development properties –370 –370 –661 –292
Changes in value derivatives –50 –187 –221 –287 –115 –180
Changes in value total 336 707 424 1,316 8,600 9,492
Profit before tax 1,544 1,899 2,741 3,536 13,390 14,185
Income tax –576 –323 –546 –570 –2,635 –2,659
Net profit for the period/year 968 1,576 2,195 2,966 10,755 11,526
Net profit for the period/year attributable to:
Parent company shareholders 811 1,433 1,874 2,621 8,212 8,958
Non-controlling interests 156 142 321 345 2,544 2,568
2,966
Other comprehensive income – items that may be 968 1,576 2,195 10,755 11,526
subsequently reclassified to profit or loss
Translation difference relating to foreign operations (net after
hedge accounting) –563 47 –78 146 –216 8
Cash flow hedges after tax –14 –54 –33 –117 29 –55
Participation in other comprehensive income of associated companies –20 3 –11 8 –16 3
370 1,571 2,074 3,003 10,553 11,482
Total comprehensive income for the period/year
Total comprehensive income for the period/year attributable to:
Parent company shareholders 794 1,357 1,729 2,511 8,083 8,865
Non-controlling interests –423 214 344 492 2,470 2,617
370 1,571 2,074 3,003 10,553 11,482
Profit from property management 1,211 1,113 2,347 2,159 4,792 4,604
Of which non-controlling interests part of Profit from property
management –183 –104 –354 –249 –687 –581
Profit from property management attributable to parent com
pany shareholders 1,028 1,009 1,993 1,911 4,105 4,023
Profit from property management per share, SEK 5.71 5.61 11.07 10.61 22.81 22.35
Profit after tax per share, SEK 4.51 7.96 10.41 14.56 45.62 49.77

Thers is no dilutive effect as no potential shares arise.

Consolidated statement of financial position

SEKm 2020
30 June
2019
30 June
2019
31 Dec
Assets
Investment properties 146,181 126,770 141,392
Development properties 3,125 2,408 2,344
Lease contract; Right-of-use assets 1,514 1,538 1,541
Other fixed assets 163 154 166
Participations in associated companies 8,080 6,431 7,018
Other receivables 3,329 2,699 2,566
Cash and cash equivalents and financial investments 5,089 1,624 2,902
Total assets 167,481 141,625 157,928
Shareholders' equity and liabilities
Shareholders' equity 1)
60,811 50,276 58,725
Deferred tax liability 11,645 9,389 11,285
Interest-bearing liabilities 87,752 75,003 81,242
–of which Hybrid capital 2) 3,668 3,695 3,652
Derivatives 1,516 1,472 1,210
Lease contract 1,510 1,538 1,543
Other liabilities 4,247 3,947 3,923
Total equity and liabilities 167,481 141,625 157,928
1) Of which non-controlling interests
2) 50 % of Hybrid capital is treated as equity by the rating agencies and thus decreases interest
bearing liabilities when calculating the debt/equity ratio and net debt to total assets ratio and
10,076 7,619 9,714
increases equity when calculating the equity/assets ratio. 1,834 1,848 1,826

Consolidated statement of changes in equity

SEKm 2020
30 June
2019
30 June
2019
31 Dec
Opening equity 58,725 47,408 47,408
Total comprehensive income for the period/year 2,074 3,003 11,482
Transactions with non-controlling interests –3 –3 –35
Dividend to non-controlling interests –135 –137
Non-controlling interests arising on the acquisition of subsidiary 3 8
Shareholder contributions from non-controlling interests 16
Closing equity 60,811 50,276 58,725

Consolidated statement of cash flow

SEKm 2020
April-June
2019
April-June
2020
Jan-June
2019
Jan-June
2019
Jan-Dec
Net operating income 1,573 1,406 3,062 2,694 5,643
Other income/costs –23 –3 –32 –5 7
Management and administrative costs –178 –168 –357 –324 –664
Reversal of depreciation 10 12 20 21 42
Net financial items paid –355 –488 –640 –825 –1,419
Taxes paid –105 –92 –222 –193 –321
Cash flow from operating activities before change in working capital 922 667 1,831 1,367 3,288
Change in operating receivables –113 43 –710 –255 –262
Change in operating liabilities 38 256 74 374 183
Cash flow from operating activities 847 966 1,195 1,486 3,209
Acquisition of investment properties –879 –1,939 –2,586 –4,064 –7,972
Acquisition/Divestment of property, plant and equipment –1 –27 –18 –51 –85
Purchase of financial investments –11 –45 –50 –594
Acquisition of shares in associated companies/Capital contribution to
associated companies/Loans to associated companies –160 –271 –977 –459 –601
Investment in existing properties and projects –1,436 –2,210 –2,955 –3,690 –8,133
Transactions with non-controlling interests –1 –3 –3 –35
Sale of investment properties 206 208 311 290 1,050
Sale of development properties 428 428 387
Sale of financial investments 2 62 31 60
Sale of shares in associated companies 15 15 15
Dividend paid from associated companies 19 144 19 144 42
Cash flow from investing activities –4,078 –5,763 –7,837 –15,867
Dividend paid to non-controlling interests –135 –135 –137
Amortisation of lease liability –13 –15 –26
Shareholder contributions from non-controlling interests 16
Loans raised 5,009 8,915 11,183 13,576 25,169
Amortisation/redemption of loans sold properties/changes in overdraft
facilities –2,432 –6,056 –4,413 –6,963 –11,527
Cash flow from financing activities 2,564 2,724 6,770 6,479 13,479
Cash flow for the period/year 1,576 –388 2,202 128 821
Cash and cash equivalents at the start of the period/year 2,004 1,073 1,379 558 558
Cash and cash equivalents at the end of the period/year 3,581 686 3,581 686 1,379
Cash and cash equivalents 3,581 686 3,581 686 1,379
Unutilised overdraft facilities 350 350 350 350 350
Unutilised credit facilities 8,692 8,723 8,692 8,723 8,673
Financial investments 1,508 938 1,508 938 1,523
Available liquidity including confirmed credit commitments 14,131 10,697 14,131 10,697 11,925

Segment information

SEKm 2020
April-June
2019
April-June
2020
Jan-June
2019
Jan-June
2019/2020
July-June
2019
Jan-Dec
Rental income
Helsinki 642 608 1,272 1,197 2,508 2,433
Stockholm 324 304 654 600 1,288 1,234
Gothenburg 387 343 760 666 1,520 1,426
Copenhagen 160 135 329 272 622 566
South 139 147 284 282 591 589
East 308 258 616 512 1,187 1,083
North 66 71 134 133 278 277
Total 2,026 1,866 4,049 3,663 7,995 7,609
Net operating income
Helsinki 491 443 932 845 1,834 1,747
Stockholm 267 248 526 476 1,023 973
Gothenburg 313 272 590 510 1,179 1,099
Copenhagen 115 105 253 214 476 436
South 110 118 218 225 465 471
East 228 168 447 333 832 717
North 49 52 95 92 203 199
Total 1,573 1,406 3,062 2,694 6,011 5,643

The group's internal reporting of operations is divided into the above segments. Total net operating income corresponds with reported net operating income in the income statement. The difference between net operating income of SEK 3,062m (2,694) and profit before tax of SEK 2,741m (3,536) consists of changes in value of investment properties of SEK 587m (1,603), changes in value development properties SEK 59m (–), other income/costs SEK –32m (–5), management and administrative costs of SEK –357m (–324), participations in profits of associated companies of SEK 257m (462), net financial items of SEK –613m (–606) and changes in value of derivatives of SEK –221m (–287).

SEKm 2020
30 June
2019
30 June
2019
31 Dec
Real estate portfolio
Helsinki 41,667 31,827 38,132
Stockholm 26,810 24,344 26,331
Gothenburg 30,222 25,308 28,966
Copenhagen 14,181 11,468 13,582
South 10,214 9,709 10,196
East 13,877 13,388 14,072
North 4,914 4,579 4,792
Total excluding projects 141,885 120,624 136,071
Projects for own management 4,297 6,146 5,320
Total investment properties 146,181 126,770 141,392
Development properties 3,125 2,408 2,344
Total real estate portfolio 149,306 129,179 143,736

The carrying amounts of properties have during the period changed by investments, acquisitions, divestments, unrealised changes in value and currency changes, with SEK 3,535m in Helsinki region, SEK 479m in the Stockholm region, SEK 1,256m in the Gothenburg region, SEK 599m in Copenhagen region, SEK 18m in South region, SEK –195m in the East region and SEK 121m in the North region. The Group's projects for own management has decreased by SEK –1,023m and the Group's development properties has increased by SEK 781m. SATO's property portfolio is divided between the regions Helsinki and East. The real estate holdings in Norway is classified in the North region, the real estate holdings in Denmark in the Copenhagen region and the properties in Germany and United Kingdom in the South region.

Key ratios

2020
April-June
2019
April-June
2020
Jan-June
2019
Jan-June
2019/2020
July-June
2019
Jan-Dec
Share-related
Average number of shares, thousands 180,000 180,000 180,000 180,000 180,000 180,000
Profit after tax, SEK 4.51 7.96 10.41 14.56 45.62 49.77
Profit after tax excluding unrealised changes in
value, SEK
3.17 4.67 8.80 8.88 18.66 18.75
Profit from property management, SEK 5.71 5.61 11.07 10.61 22.81 22.35
Net operating income, SEK 7.15 6.40 13.95 12.24 27.44 25.74
Outstanding number of shares, thousands 180,000 180,000 180,000 180,000 180,000 180,000
Shareholders' equity, SEK 281.86 236.99 281.86 236.99 281.86 272.28
Long-term net asset value (NAV), SEK 354.98 297.32 354.98 297.32 354.98 341.70
Share price on the closing date, SEK 355.10 311.00 355.10 311.00 355.10 433.20
Property-related
Rental value full-year, SEK/sq.m. 1,929 1,838 1,929 1,838 1,929 1,921
Rental income full-year, SEK/sq.m. 1,842 1,770 1,842 1,770 1,842 1,850
Economic occupancy rate, % 96 96 96 96 96 96
Vacancy rate, % 4 4 4 4 4 4
Surplus ratio, % 78 75 76 74 75 74
Carrying amount, SEK/sq.m. 31,877 28,854 31,877 28,854 31,877 31,613
Number of properties 1,338 1,275 1,338 1,275 1,338 1,298
Lettable area, sq.m. thousands 4,451 4,181 4,451 4,181 4,451 4,304
Profit from property management, attributable
to parent company shareholders, SEKm 1,028 1,009 1,993 1,911 4,105 4,023
Financial
Return on equity, % 4.7 9.3 6.8 10.2 17.6 20.1
Return on total assets, % 3.8 4.6 3.8 5.0 9.4 10.7
Interest coverage ratio, times 5.0 4.6 5.0 4.8 5.3 5.2
Equity/assets ratio, % 37.4 36.8 37.4 36.8 37.4 38.3
Debt/equity ratio, times 1.4 1.5 1.4 1.5 1.4 1.4
Net debt to total assets, % 48.3 50.5 48.3 50.5 48.3 48.4
Net debt/EBITDA, times 13.1 12.4 13.5 12.9 13.3 13.0

Condensed parent company income statement

SEKm 2020
April-June
2019
April-June
2020
Jan-June
2019
Jan-June
2019/2020
July-June
2019
Jan-Dec
Net sales 93 82 191 169 383 361
Administrative costs –92 –91 –191 –178 –376 –363
Operating profit 1 –9 –0 –10 7 –2
Profit from financial items
Dividends from subsidiaries 975 800 975 800 975 800
Other net financial items 1,341 –115 138 –245 577 194
– of which exchange rate differences 1,283 –213 –6 –466 209 –251
Changes in value of derivatives –50 –187 –221 –287 –115 –180
Profit before appropriations and taxes 2,267 489 891 259 1,445 812
Appropriations
Group contributions 229 229
Profit before tax 2,267 489 891 259 1,674 1,042
Income tax –266 57 17 105 –104 –16
Net profit for the period/year 1) 2,001 546 909 364 1,570 1,025

1) The parent company has no items reported in other comprehensive income and therefore total comprehensive income for the period/year is equal with net profit for the period/year.

Condensed parent company balance sheet

SEKm 2020
30 June
2019
30 June
2019
31 Dec
Assets
Property, plant and equipment 24 22 23
Financial non-current assets 13,866 11,728 13,347
Receivables from Group companies 55,949 45,058 52,646
Current receivables 293 205 206
Cash and cash equivalents and financial investments 2,806 1,176 1,995
Total assets 72,938 58,190 68,217
Shareholders' equity and liabilities
Shareholders' equity 13,161 11,592 12,253
Interest-bearing liabilities 48,506 38,417 43,862
–of which Hybrid capital 3,668 3,695 3,652
Liabilities to Group companies 9,988 7,100 10,966
Derivatives 847 733 626
Other liabilities 435 349 511
Total equity and liabilities 72,938 58,190 68,217

The share and owners

Balder's share is listed on Nasdaq Stockholm, Large Cap segment. The company's market capitalisation as of 30 June amounted to SEK 63,918m (55,980).

The principal owner in Fastighets AB Balder is Erik Selin Fastigheter AB, which owns 36.4 % (36.4) of the capital and 49.9 % (49.9) of the votes. Foreign ownership amounts to approximately 28 % (26) of outstanding shares.

The share

At the end of the period, approximately 24,000 shareholders (14,000) held shares. During the period, approximately 78.0 million shares were traded (34.7) which corresponds to an average of about 635,000 shares per trading day (302,000). The annual turnover rate amounted to 87 % (39). The price of the share was SEK 355.10 (311.00) on 30 June, corresponding to a decrease of 18 % since year-end.

Share capital

On 30 June, the share capital in Balder amounted to SEK 180,000,000 distributed among 180,000,000 shares. Each share has a quota value of SEK 1, where of 11,229,432 shares are of Class A and 168,770,568 of Class B. The total number of outstanding shares as of 30 June amounts to 180,000,000. Each Class A share carries one vote and each Class B share carries one tenth of one vote.

Annual General Meeting

The Annual General Meeting (AGM) of Fastighets AB Balder on 11 May 2020, resolved on the following matters, among others:

The AGM adopted the annual accounts for 2019 and resolved that no dividend shall be declared.

The AGM discharged the Board and the CEO from liabilityand reelected the Board members Christina Rogestam, Erik Selin, Fredrik Svensson, Sten Dunér and Anders Wennergren according to the nomination committee's proposal. Christina Rogestam was selected as Chairman.

The meeting resolved to authorise the Board, during the period until the next Annual General Meeting, on one or more occasion, to be able to decide on new issue of shares of Class B corresponding to not more than 20,000,000 shares.

The AGM further resolved during the period until the next Annual General Meeting, to authorise the Board on one or more occasion to decide on acquisition of own shares of Class B but that the combined holdings of own shares in the company may not exceed 10 % of all shares in the company.

Ownership list as of 30/06/2020

Owner A shares B shares Total number
of shares
Capital, % Votes, %
Erik Selin via company 8,309,328 57,210,900 65,520,228 36.4 49.9
Arvid Svensson Invest AB 2,915,892 13,542,540 16,458,432 9.1 15.2
Swedbank Robur fonder 8,120,537 8,120,537 4.5 2.9
SEB Investment Management 6,675,348 6,675,348 3.7 2.4
Länsförsäkringar fondförvaltning AB 6,054,238 6,054,238 3.4 2.2
Handelsbanken fonder 4,824,249 4,824,249 2.7 1.7
AMF Försäkring och Fonder 3,654,500 3,654,500 2.0 1.3
Vanguard 3,468,557 3,468,557 1.9 1.2
Livförsäkringsbolaget Skandia 2,043,966 2,043,966 1.1 0.7
CBNY - Norges Bank 1,974,828 1,974,828 1.1 0.7
Other 4,212 61,200,905 61,205,117 34.0 21.8
Total 11,229,432 168,770,568 180,000,000 100 100

Development share price, net asset value and profit from property management

Share price/Net asset value & Share price/Profit from property management

Share price/Net asset value (NAV), % Share price/Prot from property management, times

Share price/Net asset value (NAV) Share price/Prot from property management

Definitions

The company presents a number of financial metrics in the interim report that are not defined according to IFRS (so-called Alternative Performance Measures according to ESMA's guidelines). These performance measures provide valuable supplementary information to investors, the company's management and other stakeholders since they facilitate effective evaluation and analysis of the company's financial position and performance. These alternative performance measures are not always comparable with measures used by other companies and shall therefore be considered as a complement to measures defined according to IFRS. Fastighets AB Balder will apply these alternative performance measures consistently over time. The key ratios are alternative performance measures according to ESMA's guidelines unless otherwise stated. A description follows below of how Fastighets AB Balder's key ratio's are defined and calculated.

Financial

Return on equity, %

Profit after tax in relation to average equity. The values were converted to a full-year basis in the interim accounts without taking account of seasonal variations that normally arise in the operations and with the exception of changes in value.

Return on total assets, %

Profit before tax with addition of net financial items in relation to average balance sheet total. The values were converted to a full-year basis in the interim accounts without taking account of seasonal variations that normally arise in the operations and with the exception of changes in value.

Net debt to total assets, %

Net debt in relation to total assets.

EBITDA

Profit from property management with addition of profit from sales of development properties with reversal of net financial items. In the interim financial statements, EBITDA were converted to a full-year basis, with the exception of profit from sale of development properties.

Profit from property management, SEKm

Profit including changes in value and tax in associated companies with reversal of changes in value and tax as regards participation in profits of associated companies. When calculating profit from property management before tax attributable to parent company shareholders, the profit from property management is also reduced with the noncontrolling interests' share.

Average interest, %

Interest expenses in the period recalculated to annual value in relation to the average interest-bearing liabilities.

Net debt, SEKm

Interest-bearinging liabilities decreased by cash and cash equivalents, financial investments and 50 % of Hybrid capital which is treated as 50 % equity by the rating agencies.

Hybrid capital

A bond with a maturity of 60 years. The bond is reported as interest bearing liability but is treated as 50 % equity by the rating agencies.

Interest coverage ratio, times

Profit including changes in value and tax in associated companies with reversal of net financial items excluding ground rents and changes in value and tax as regards participation in profits of associated companies, in relation to net financial items excluding ground rents.

Debt/equity ratio, times

Interest-bearing liabilities decreased by 50 % of Hybrid capital in relation to shareholders' equity.

Equity/assets ratio, %

Shareholders' equity including non-controlling interests and 50 % of hybrid capital in relation to the balance sheet total at the end of the period.

Share related

Equity per share, SEK

Shareholders' equity in relation to the number of outstanding shares at the end of the period.

Profit from property management per share, SEK

Profit from property management attributable to the parent company shareholders divided by the average number of outstanding shares.

Average number of shares

The number of outstanding shares at the start of the period, adjusted by the number of shares issued during the period weighted by the number of days that the shares have been outstanding in relation to the total number of days during the period.

Long term net asset value per share (NAV), SEK

Equity per share with reversal of interest rate derivatives and deferred tax according to balance sheet.

Profit after tax per share, SEK

Profit attributable to the parent company shareholders in relation to average number of shares.

Property related

Yield, %

Estimated net operating income on an annual basis in relation to the fair value of the properties at the end of the period.

Net operating income, SEKm

Rental income less property costs.

Economic occupancy rate, % 1)

Contracted rent for leases which are running at the end of the period in relation to rental value.

Development properties

Refers to properties constructed with the intention of being divested after completion.

Real estate portfolio

Refers to both investment properties and development properties.

Property category

Classified according to the principal use of the property. The break-down is made into office, retail, residential and other properties. Other properties include hotel, educational, care, industrial/warehouse and mixed-use properties. The property category is determined by what the largest part of the property is used for.

Property costs, SEKm

This item includes direct property costs, such as operating expenses, utility expenses, maintenance and property tax.

Investment properties

Refers to properties that are held with the objective of generating rental income or an increase in value or a combination of these.

Rental value, SEKm 1)

Contracted rent and estimated market rent for vacant premises.

Surplus ratio, %

Net operating income in relation to rental income.

1) The key ratio is operational and is not considered to be a alternative key ratio according to ESMA's guidelines.

The information in this report is such that Fastighets AB Balder (publ) is obliged to disclose according to the Swedish Securities Markets Act and/or the Swedish Financial Instruments Trading Act. This information has been published at 08.00 a.m. on July 16, 2020.

Contact

For additional information, please contact CEO Erik Selin, telephone +46 706 074 790 or acting CFO Jesper Mårtensson, telephone +46 709 666 555.

Financial information

Overall information about the company's operations, board of directors and management, financial reporting and press releases, may be found on Balder's website, balder.se.

Calendar

Interim report Jan-Sep 2020 5 November 2020 Year-end report 2020 11 February 2021

Fastighets AB Balder (publ) balder.se · [email protected] · Org.nr: 556525-6905

Head office Parkgatan 49 · Box 53 121 · 400 15 Gothenburg · Tel: +46 31-10 95 70 · Fax: +46 31-10 95 99
Letting Tel: +46 20-151 151
Customer service Tel: +46 774-49 49 49
Region
Gothenburg Parkgatan 49 · Box 53 121 · 400 15 Gothenburg · Tel: +46 31-10 95 70
Timmervägen 9 A · 541 64 Skövde · Tel: +46 500-47 88 50
Helsinki Panuntie 4 · PO Box 401 · 00610 Helsinki · Tel: +358-201 34 4000
North Forskarvägen 27 · 804 23 Gävle · Tel: +46 26-54 55 80
Sandbäcksgatan 5 · 653 40 Karlstad · Tel: +46 54-14 81 80
Affärsgatan 4 D · 862 31 Kvissleby · Tel: +46 60-52 45 50
Stockholm Tulegatan 2A · 113 58 Stockholm · Tel: +46 8-735 37 70
Vårby Allé 18 · 143 40 Vårby · Tel: +46 8-735 37 70
South Kalendegatan 26 · 211 35 Malmö · Tel: +46 40-600 96 50
Esplanaden 15 · 265 34 Åstorp · Tel: +46 42-569 40
Bryggaregatan 7 · 252 27 Helsingborg · Tel: +46 42-17 21 30
Copenhagen Vesterbrogade 1 E, 5. sal · 1620 København V · Tel: +45-88 13 61 51
East Hospitalsgatan 11 · 602 27 Norrköping · Tel: +46 11-15 88 90
Rönnbergagatan 10 · 723 46 Västerås · Tel: +46 21-10 98 90

This report is a translation of the Swedish Interim Report January-June 2020. In the event of any disparities between this report and the Swedish version, the latter will have priority.

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