Notes for P&L
All amounts in SEKm unless otherwise stated
Note 16 Property, plant and equipment
| 2022-12-31 Group |
Buildings & land | Investments in property belonging to third party | Machinery | Equipment | Right-of-use assets for leased premises | Right-of-use assets, other | Total |
|---|---|---|---|---|---|---|---|
| Accumulated cost | |||||||
| Opening balance | 152 | 26 | 153 | 1,451 | 507 | 198 | 2,487 |
| Corporate acquisitions | – | – | – | 0 | – | – | 0 |
| Investments | 3 | 4 | 11 | 208 | 237 | 105 | 568 |
| Divestments and disposals | – | – | -5 | -124 | -79 | -65 | -273 |
| Reclassifications | – | -0 | 6 | -1 | – | – | 5 |
| Translation effect for the year | -1 | -0 | -1 | 1 | -2 | -0 | -3 |
| Closing balance | 154 | 30 | 164 | 1,535 | 663 | 238 | 2,784 |
| Accumulated depreciation and impairment losses | |||||||
| Opening balance | -77 | -17 | -104 | -1,033 | -262 | -95 | -1,588 |
| Depreciation and amortisation | -5 | -2 | -9 | -170 | -99 | -65 | -350 |
| Impairment | – | – | – | -19 | – | – | -19 |
| Divestments and disposals | – | – | 2 | 109 | 51 | 56 | 219 |
| Reclassifications | – | – | 1 | 1 | – | – | 1 |
| Translation effect for the year | 1 | 0 | 1 | -1 | 2 | 1 | 3 |
| Closing balance | -81 | -19 | -109 | -1,113 | -308 | -103 | -1,733 |
| Carrying amount at year-end | 73 | 11 | 55 | 422 | 355 | 135 | 1,051 |
| Carrying amount at start of year | 75 | 9 | 49 | 418 | 245 | 103 | 899 |
| 2022-12-31 Group |
Buildings & land | Investments in property belonging to third party | Machinery | Equipment | Right-of-use assets for leased premises | Right-of-use assets, other | Total |
|---|---|---|---|---|---|---|---|
| Accumulated cost | |||||||
| Opening balance | 43 | 20 | 123 | 820 | 468 | 175 | 1,649 |
| Corporate acquisitions | 109 | 0 | 5 | 481 | – | – | 595 |
| Investments | 2 | 4 | 19 | 189 | 77 | 91 | 382 |
| Divestments and disposals | -5 | – | -3 | -88 | -37 | -74 | -207 |
| Reclassifications | 3 | – | – | -6 | -26 | -5 | -34 |
| Translation effect for the year | – | 2 | 9 | 55 | 25 | 11 | 102 |
| Closing balance | 152 | 26 | 153 | 1,451 | 507 | 198 | 2,487 |
| Accumulated depreciation and impairment losses | |||||||
| Opening balance | -20 | -14 | -90 | -591 | -206 | -101 | -1,022 |
| Corporate acquisitions | -54 | – | -4 | -342 | – | – | -400 |
| Depreciation and amortisation | -4 | -1 | -7 | -143 | -98 | -56 | -309 |
| Divestments and disposals | 2 | – | 3 | 79 | 27 | 65 | 176 |
| Reclassifications | – | – | – | 4 | 26 | 5 | 35 |
| Translation effect for the year | -1 | -2 | -6 | -40 | -11 | -8 | -68 |
| Closing balance | -77 | -17 | -104 | -1,033 | -262 | -95 | -1,588 |
| Carrying amount at year-end | 75 | 9 | 49 | 418 | 245 | 103 | 899 |
| Carrying amount at start of year | 23 | 6 | 33 | 229 | 262 | 74 | 627 |
| 2023-12-31 | 2022-12-31 | |||
|---|---|---|---|---|
| Parent company | Equipment | Total | Equipment | Total |
| Accumulated cost | ||||
| Opening balance | 1 | 1 | 1 | 1 |
| Investments | 0 | 0 | 0 | 0 |
| At year-end | 1 | 1 | 1 | 1 |
| Accumulated amortisation | ||||
| Opening balance | -1 | -1 | -1 | -1 |
| Depreciation and amortisation | 0 | 0 | 0 | 0 |
| Closing balance | -1 | -1 | -1 | -1 |
| Carrying amount at year-end | 0 | 0 | 0 | 0 |
| Carrying amount at start of year | 0 | 0 | 0 | 0 |
Accounting principle
Property, plant and equipment are recognised at cost, less accumulated depreciation and any impairment losses.
Depreciation is calculated on a straight line basis over the estimated useful life and taking account of any residual value at the end of that period. Property, plant and equipment comprising parts that have different useful lives are treated as separate components. Gains or losses realised upon the disposal or retirement of an asset consist of the difference between the selling price and the carrying amount of the asset, less direct selling expenses. Gains or losses are recognised as other operating income or other operating expense.
| Useful life | |
|---|---|
| Buildings | 20-100 years |
| Equipment | 3-5 years |
| Machinery | 3-10 years |
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