Notes for P&L
Note 40 Intangible assets
Accounting policy
Intangible assets are recognized at cost after deduction of accumulated amortization and potential impairment.
Intangible assets, Parent company, SEK M
| Parent Company | Capitalized development costs | Patents & other acquired intangible assets | Intangible fixed assets | |||
|---|---|---|---|---|---|---|
| SEK M | 2025-12-31 | 31-Dec-24 | 2025-12-31 | 31-Dec-24 | 2025-12-31 | 31-Dec-24 |
| Accumulated cost | ||||||
| Opening balance | 0.0 | 0.0 | 10.9 | 10.9 | 10.9 | 10.9 |
| Internally developed assets | 1.0 | 0.0 | - | - | 1.0 | 0.0 |
| Purchases | - | - | 0.0 | 0.0 | 0.0 | 0.0 |
| Divestments | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Translation difference | - | - | - | - | - | - |
| Closing balance | 1.0 | 0.0 | 10.9 | 10.9 | 11.9 | 10.9 |
| Accumulated depreciation | ||||||
| Opening balance | -0.0 | -0.0 | -10.8 | -10.7 | -10.8 | -10.7 |
| Depreciation for the year | 0.0 | 0.0 | -0.1 | -0.1 | -0.1 | -0.1 |
| Divestments | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Translation difference | - | - | - | - | - | - |
| Closing balance | -0.0 | -0.0 | -10.9 | -10.8 | -10.9 | -10.8 |
| Accumulated impairment | ||||||
| Opening balance | 0.0 | 0.0 | -0.0 | 0.0 | -0.0 | -0.0 |
| Impairment for the year | 0.0 | 0.0 | 0.0 | 0.0 | -0.0 | -0.0 |
| Divestments | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Translation difference | - | - | - | - | - | - |
| Closing balance | 0.0 | 0.0 | -0.0 | -0.0 | -0.0 | -0.0 |
| Carrying amounts | ||||||
| At beginning of year | -0.0 | -0.0 | 0.1 | 0.2 | 0.1 | 0.2 |
| At end of year | 1.0 | -0.0 | 0.0 | 0.1 | 1.0 | 0.1 |
Depreciation is included in the following lines in the statement of comprehensive income
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | |
|---|---|---|---|---|---|---|
| Cost of goods sold | - | - | - | - | - | - |
| Development costs | - | - | -0.1 | - | -0.1 | - |