Report issued on 16 August 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Primary financial statements now accompanied by management commentary.
Silviculture provision no longer shown as a separate class.
Inclusion of a Sustainability Report.
Disclosures of risk management now presented in a separate section in management commentary with those relating to financial risks moved from financial statements.
Amendment to Swedish legislation prompts more detailed disclosure about auditors' fees.