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Through this example from Telia (the Swedish National Telecommunicating Company), with about 33,000 employees, the intention is to show how HRA has been practically applied in Sweden. Telia has published an annual Statement of Human Resources since 1990. This statement includes not only a more conventional human resources report, but also a profit and loss account visualising different human resource costs and a balance sheet including investments in human resources. Except for the balance sheet, it is a typical application of HRA in Sweden. Many of the key ratios are visualised with graphs which are excluded in the following text.
TELIA AB (Mon,) studied this question.