Investment property valuation risk
Properties are measured at fair value, so market yield changes flow through reported results.
- Scope
- Portfolio-wide
- Materiality
- high
Annehem Fastigheter B
Annehem Fastigheter AB is a Swedish property company that owns and manages commercial, community service, logistics and residential properties in Nordic growth areas. Its portfolio is concentrated in locations with good transport links and a clear environmental profile, and the company operates through long-term property ownership and active management.
18
0.43
0.40
| % | |
|---|---|
| Office and commercial properties | 55% Modern office and other commercial premises leased to business tenants. |
| Community service properties | 20% Properties used for public or community-facing services such as schools or care. |
| Residential properties | 15% Rental homes held for long-term residential leasing. |
| Logistics properties and business parks | 10% Warehousing, logistics and business park assets supporting tenant operations. |
Annehem’s tenants are mainly companies, public-sector related users and households that need well-located, modern...
- Office tenantsprimary
Businesses leasing office space in Nordic growth locations for employee access and quality premises.
- Community service tenantssecondary
Public or community-oriented users leasing properties suited to schools, care or service delivery.
- Residential tenantssecondary
Households renting homes in urban growth areas with good transport connections.
- Logistics and business park tenantssecondary
Operators leasing logistics space or business park facilities for distribution and operations.
Annehem operates in Nordic growth areas, with properties and management activity centered in Sweden and Finland and...
- •Core markets are in Sweden and Finland
- •Operations are concentrated in Nordic growth cities
- •Stockholm, Helsinki, Malmö and Gothenburg are key markets
- •Helsingborg/Ängelholm is an important local market
- •Transport links and urban growth support tenant demand
Annehem’s strategy is to build a sustainable, modern property portfolio in attractive Nordic locations and to increase...
01
Expand in Nordic growth areasmedium-term
Location quality and urban growth support tenant demand and long-term asset value.
02
Improve sustainability performancemedium-term
Environmental quality is part of the tenant proposition and supports portfolio relevance.
03
Diversify the property mixlong-term
A broader mix of uses reduces dependence on one tenant type or market cycle.
Annehem’s main risks come from property valuation, tenant demand and macroeconomic conditions in its Nordic city...
Macroeconomic and interest rate risk
Demand, financing conditions and valuation assumptions are sensitive to rates and economic activity.
- Scope
- Nordic growth markets
- Materiality
- high
Tenant and occupancy risk
Rental income depends on keeping long-term tenants in office, logistics and residential assets.
- Scope
- Commercial and residential portfolio
- Materiality
- high
Environmental and regulatory risk
Property ownership can involve remediation, compliance or due diligence issues on acquired assets.
- Scope
- Acquired properties and older assets
- Materiality
- medium
Fair value of investment properties
Can materially change earnings without cash flow impact
Derivative hedge accounting
Affects OCI, equity reserves and financial items
Valuation assumptions
Key driver of balance sheet and earnings volatility
: 11/08/2026