TeliaSonera’s consolidated financial statements are prepared in accordance with International Financial Reporting Standards (IFRS) and accounting standards adopted for use in the European Union (endorsed IFRS).
In addition TeliaSonera complies with the Swedish Financial Accounting Standards Council’s standard RR 30 “Supplementary Rules for Consolidated Financial Statements.” RR 30 is applicable to Swedish legal entities whose equities are listed on a Swedish stock exchange or authorized equity market place on the balance sheet day and specifies rules and supplementary disclosures in addition to IFRS requirements, caused by provisions in the Swedish Annual Accounts Act.