Notes for P&L
All amounts in SEKm unless otherwise stated
- Index
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Note 17 Leases
| 2025 | ||||
|---|---|---|---|---|
| Right-of-use assets for leased premises | Right-of-use assets for vehicles | Right-of-use assets for other | Total | |
| Accumulated cost | ||||
| Opening balance | 738 | 266 | 15 | 1,019 |
| Increase in leases during the year | 67 | 56 | 15 | 138 |
| Terminated lease contracts | -13 | -56 | -3 | -72 |
| Translation effect | -34 | -14 | -1 | -49 |
| Closing balance | 758 | 252 | 26 | 1,036 |
| Accumulated amortisation and impairment losses | ||||
| Opening balance | -376 | -122 | -8 | -506 |
| Depreciation and amortisation | -108 | -72 | -5 | -185 |
| Terminated lease contracts | 55 | 53 | 4 | 112 |
| Translation effect | 17 | 9 | 0 | 26 |
| Closing balance | -412 | -132 | -9 | -553 |
| Carrying amount at year-end | 346 | 120 | 17 | 483 |
| Carrying amount at start of year | 362 | 144 | 7 | 513 |
| Maturity structure lease liabilities | 2025 | 2024 |
|---|---|---|
| Within one year | 168 | 181 |
| 1-2 years | 112 | 114 |
| 2-3 years | 78 | 77 |
| 3-4 years | 49 | 53 |
| 4-5 years | 31 | 29 |
| Later than 5 years | 100 | 115 |
| Total undiscounted lease payments | 538 | 570 |
| Carrying amount | 504 | 531 |
| 2024 | ||||
|---|---|---|---|---|
| Right-of-use assets for leased premises | Right-of-use assets for vehicles | Right-of-use assets for other | Total | |
| Accumulated cost | ||||
| Opening balance | 663 | 228 | 10 | 901 |
| Increase in leases during the year | 137 | 86 | 6 | 229 |
| Terminated lease contracts | -78 | -56 | -1 | -135 |
| Translation effect | 16 | 8 | 0 | 24 |
| Closing balance | 738 | 266 | 15 | 1,019 |
| Accumulated amortisation and impairment losses | ||||
| Opening balance | -307 | -96 | -6 | -409 |
| Depreciation and amortisation | -110 | -73 | -3 | -186 |
| Terminated lease contracts | 47 | 51 | 1 | 100 |
| Translation effect | -7 | -4 | -0 | -11 |
| Closing balance | -376 | -122 | -8 | -506 |
| Carrying amount at year-end | 362 | 144 | 7 | 513 |
| Carrying amount at start of year | 357 | 132 | 4 | 492 |
| Revenue and costs from lease agreements | 2025 | 2024 |
|---|---|---|
| Lease payments received | 2 | 2 |
| Lease costs | ||
| Depreciation of right-of-use assets | -186 | -186 |
| Interest on lease liabilities | -15 | -16 |
| Cost for short-term leasing | -1 | -0 |
| Cost for leases of low-value | -16 | -1 |
| Total | -218 | -203 |
Accounting principle
The Group’s lease contracts primarily comprise premises, vehicles, machinery and equipment as well as office equipment. The Group applies the exemptions to expense short-term leases and leases of low-value linearly over the lease term. The Group presents three categories of right-of-use assets: premises, vehicles and other.
At the commencement date of a lease, the Group recognise a lease liability at the present value of future lease payments to be made during the term of the lease. The lease term is determined as the non-cancellable lease term together with any periods to extend or terminate the lease that are reasonably certain to be exercised. When calculating the present value of lease payments, the Group applies the implicit interest rate if it is readily determinable. Otherwise, the incremental borrowing rate at the commencement date of the lease is applied. The incremental borrowing rate is based on the country in which the leased asset is localised, the term of the lease with the addition of a company specific risk premium. The discount rate is the same for all classes of assets unless a specific rate is stipulated in the contract.
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.