N O TE 20 T angible non-current as se ts Buildin g s and land 1, 3 M achiner y and equipment 2, 3 M SEK 2012 2011 2010 2012 2011 2010 Openin g balance 650.9 633.0 726.7 7 616.8 7 006.0 6 966.3 Acquisitions 1.6 32.0 3.8 26.6 127.4 200.1 Capit al e xpenditures 2.0 1.3 36.9 997.3 943.0 961.0 Disposals / write-ofs -0.2 -3.8 -55.0 -564.6 -417.9 -678.8 R eclassifcation -0.1 -3.9 1.7 5.1 -0.3 -6.8 T r anslation diference -23.5 -7.7 -81.1 -192.3 -41.4 -435.8 Closin g accumulated balance 630.7 650.9 633.0 7 888.9 7 616.8 7 006.0 Openin g depreciation -291.4 -277.6 -310.7 -5 596.7 -5 059.5 -4 984.6 Acquisitions – -4.4 – -12.4 -84.5 -151.3 Disposals / write-ofs 0.1 1.5 18.6 467.2 332.7 530.1 R eclassifcation 0.1 0.2 0.3 -1.3 -0.7 5.8 Depreciation for the y ear -13.1 -14.1 -18.9 -838.8 -802.8 -797.7 T r anslation diference 9.5 3.0 33.1 152.0 18.1 338.2 Closin g accumulated depreciation -294.8 -291.4 -277.6 -5 830.0 -5 596.7 -5 059.5 Openin g impairment losses -17.8 -18.0 -20.5 – – – T r anslation diference 0.7 0.2 2.5 – – – Closin g accumulated impairment losses -17.1 -17.8 -18.0 – – – Closin g residual v alue 318.8 341.7 337.4 2 058.9 2 020.1 1 946.5 1 The closin g residual v alue of land included in buildin g s and land abo v e w as M SEK 62.7 (49.9 and 49.5). 2 M achiner y and equipment comprises v ehicles, equipment , securit y equipment (includin g alarm sys tems) and IT and telecom equipment . 3 Of which closin g residual v alue under fnance leases for buildin g s and land M SEK 0.0 (0.0 and 0.0) and for machiner y and equipment M SEK 83.6 (86.8 and 85.7). hOLDINGS 2010–2012 M S E K At tribut able to the Group Compan y Domicile Share o f capit al, % Assets Liabilities Sales Net income Holdin g s 2012 Lon g Hai Securit y Ser vices Joint Stock Compan y Ho Chi Minh Cit y 49 10.9 2.5 31.5 2.5 W alsons Ser vices P vt L td Delhi 49 41.5 38.3 130.7 0.2 Holdin g s 2011 Lon g Hai Securit y Ser vices Joint Stock Compan y Ho Chi Minh Cit y 49 7.9 1.0 25.6 1.9 W alsons Ser vices P vt L td Delhi 49 50.4 47.5 118.4 -4.3 Holdin g s 2010 Lon g Hai Securit y Ser vices Joint Stock Compan y Ho Chi Minh Cit y 49 7.0 2.1 23.2 0.8 W alsons Ser vices P vt L td Delhi 49 41.0 41.2 94.5 -1.8 N O TE 21 Share s in as sociat ed companie s M SEK 2012 2011 2010 Openin g balance 108.2 125.6 132.1 P urchase price 1 – – 1.0 Share in income of associated companies 2.7 -2.4 -1.0 Dividend -2.9 – – R eclassifcation 8.4 – – T r anslation diferences -8.4 -15.0 -6.5 Closin g balance 2 108.0 108.2 125.6 1 Lon g Hai Securit y Ser vices Joint Stock Compan y M SEK 0.0 (0.0 and 1.0). 2 Of which g oodwill M SEK 95.3 (103.1 and 117.8) and acquisition related int an g ible assets M SEK 4.6 (5.9 and 7.6). 110 Annual R eport Notes and comments to the consolidated fnancial s t atements Securit as Annual R eport 2012