Note 18 Investment property
Investment properties consist of owned and leased assets.
| Group, MSEK | Note | 2022 | 2021 | ||
| Koncernen, Mkr | Not | 2022 | 2021 | ||
| Investment properties – owned | Förvaltningsfastigheter – ägda | 36 | 36 | ||
| Rights of use – leased with | Nyttjanderätter – leasade | 37 | 37 | 21 | 19 |
| Total | Summa | 57 | 55 |
| Group, MSEK | 2022 | 2021 | |
| Koncernen, Mkr | 2022 | 2021 | |
| Opening acquisition value | Ingående anskaffningsvärde | 39 | 138 |
| Sales | Försäljningar | – | -99 |
| Closing accumulated acquisition value | Utgående ackumulerade anskaffningsvärden | 39 | 39 |
| Opening depreciation | Ingående avskrivningar | -3 | -17 |
| Sales | Försäljningar | – | 15 |
| Depreciation | Avskrivningar | – | -1 |
| Closing accumulated depreciation | Utgående ackumulerade avskrivningar | -3 | -3 |
| Opening write-downs | Ingående nedskrivningar | – | -10 |
| Sales | Försäljningar | – | 10 |
| Closing accumulated write-downs | Utgående ackumulerade nedskrivningar | – | – |
| Closing recognized value | Utgående redovisat värde | 36 | 36 |
Accumulated fair value
At year-end fair value amounted to SEK 93 million compared to the recognized value of SEK 57 million including rights of use. At the end of 2021 fair value amounted to SEK 56 million compared to the recognized value of SEK 55 million. The fair value of the rights of use (leaseholds), in addition to the recognized value, is immaterial.
Valuing technique, hierarchy and significant unobservable inputs
Fair value has been determined through a combination of applying the location/price method, based on recognized comparable purchases and the yield method. The valuation is built on an internal valuation model. As a complement to this valuation annual external market valuations are obtained for a number of objects. The valuation of the above fair values are classified on level 3 in the fair value hierarchy.
Effect on profit/loss for the year
| Group, MSEK | 2022 | 2021 | |
| Koncernen, Mkr | 2022 | 2021 | |
| Rental revenue | Hyresintäkter | 5 | 6 |
| Direct costs for investment property that generated rent during the year (operational and maintenance costs, property tax and ground rent) | Direkta kostnader för förvaltningsfastigheter som genererat hyresintäkter under perioden (drift- och underhållskostnader, fastighetsskatt och tomträttsavgäld) | -2 | -2 |
| Direct costs for investment property that did not generate rent during the year (operational and maintenance costs, property tax and ground rent) | Direkta kostnader för förvaltningsfastigheter som inte genererat hyresintäkter under perioden (drift- och underhållskostnader, fastighetsskatt och tomträttsavgäld) | 0 | 0 |