Skanska has performed a strategic bottom-up process and introduces a new business stream, Investment Properties, and revised financial targets. The revisions consist of a target for the new stream and a new limit for the Group adjusted net debt. When a property is identified as suitable it will be divested internally from the Commercial Property Development stream to Investment Properties and will be accounted for at market value. The divestment will trigger a recognition of the value created in the Commercial Property Development stream. All transaction prices will be supported by third party valuations and the internal divestments will be announced externally. In the new stream, properties will be held at market value. Post transfer, additional value creation and the operating net will be recognized in the Investment Properties stream. The new stream will be externally reported with a separate income statement and KPIs that suitably reflects the business and will be incorporated into the consolidated reporting in the same manner as the other business streams. Accounting principles for the new business stream will be included in the Annual Report 2021.