Abstract: The present invention relates to panels that can be used to cover interior surfaces in buildings, for instance in auditoriums, open-plan offices etc., where the panels can be used in buildings with thermally activated building systems (TABS) in which balancing of acoustics and thermal comfort is a well-recognized challenge. According to a first embodiment of the invention there is provided a panel comprising one or more sound-absorbing elements (3) and sub-regions (7, 8, 9) that connect the front (11) of the panel with the rear (12) of the panel, and in which sub-regions (7, 8, 9) sound-absorbing elements (3) are not present, whereby said sub-regions (7, 8, 9) ensure thermal transmission through the panel.

Abstract: According to the present invention there is provided a system of panels which could for instance be used for a suspended ceiling comprising one or more rows (R1, R2, . . . ) of panels (2), where one or more of the panels (2) of a given row can be moved from a first, upper level (a), where the panels are fixed relative to the system to a second, lower level (b), where the panels can be displaced along and underneath panels situated at the first level, thereby providing access through the system of panels to the space above or behind the panels. According to the invention there is furthermore provided panels for such systems, the panels comprising a substantially rigid frame (6, 12), the frame being furthermore provided with means for cooperation with mating means on a suspension and guide system, thereby allowing said movement from one level to the other and vice versa and said displacement.