Notes for P&L

All amounts in SEKm unless otherwise stated

Note 17 Leases

	Group
Maturity structure lease liabilities	2022	2021
Within one year	133	122
1-2 years	81	52
2-3 years	58	80
3-4 years	25	35
4-5 years	16	15
Later than 5 years	59	38
Total undiscounted lease payments	371	342
Carrying amount	356	339

	Group
Revenue and costs from lease agreements	2022	2021
Lease payments received	2	3

Lease costs
Depreciation of right-of-use assets	-154	-122
Interest on lease liabilities	-5	-3
Cost for short-term leasing	-1	-1
Cost for leases of low-value	-1	-1
Total	-161	-127

Accounting principle

Lease liabilities includes the present value of the following lease payments:

Fixed payments (including fees that are fixed in substance)
Variable lease fees depending on an index or price
Guaranteed residual value that the lessee expects to pay to the lessor
The exercise price of a call option, if it is reasonably certain that the lessee will exercise the option, and
The fine for terminating the lease, if the length of the lease reflects the assumption that the lessee will take advantage of this opportunity

Lease payments are discounted with a discount rate based on the country's underlying currency, exchange rate, length of contract and underlying interest with a supplement for company-specific risk premium. The discount rate is the same for all assets, unless a specific interest rate is specified in the agreement.

Lease payments related to short-term leases and leases of low value assets are recognized as operating expenses on a straight-line basis over the term of the lease. Assets with low value include, among other things, printers and copying machines. Full lease accounting principle can be found in note 16.