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Sammanfattning: Background: Once upon a time the most important resources in an economy were tangible goods. Historically, Swedish company culture has been dominated by engineering and techni-cal innovation has been the focal point. Today, Intangible values drive product development and form a company’s differentiation. Intangibles have therefore become the most prominent resources in a company. Swedish export, and all international trade, has shifted from mass-produced industrial products to consumer adapted technological products. Traditionally, Swedish companies are not used to marketing and promoting Intangibles but have focused on selling goods of tangible nature, such as cars and bearing. The gap between a company’s accounted value and its real market value has increased for Swedish companies over the last years. Accountancy policies are focused on declaring the value of tangible resources. A way to report the value of a company’s Intangibles to the mar-ket is missing. There is therefore a gap between the information the company holds and the information the company can report and share. Purpose: The purpose of this essay is to study how two large Swedish companies do to report their Intangibles in their Yearly Financial Report. Method: This study used both a qualitative and a quantitative approach; a questionnaire has been used to collect primary data and a study of published material has been performed to collect secondary data. Written sources are comments from Chief Executive Officers in the Yearly Financial Reports, books, magazines and newspapers. Result and conclusion: The Intangibles mentioned in the Financial Reports of Scania and SSAB Svenskt Stål AB: s are quite limited in number. The pictures drawn by the companies CEO’s are very technical: it is with a focus on tangible factors that the company will take market shares and create customer relations. However, other empirical studies show that In-tangibles create growth and competition. The Intangibles mentioned by the two CEO’s are primarily customization and customer relations. The CEO of SSAB also mentions the strong company brand. Technology is most often mentioned as an internal factor that has created the two companies strong market positions. SSAB mentions their niche products as a reason for their success and Scania mention their manufacturing and system of modules as a reason for their success on the truck market. The CEO’s comments lead to an unfair image of the com-pany’s market value.