Note 15 – Tangible assets

	Buildings and land		Plant and machinery		Equipment, tools, fixtures and fittings		New constructionin progress and advance payments for tangible assets		Total
Group	2016	2015	2016	2015	2016	2015	2016	2015	2016	2015
Accumulated cost
At January 1	90	91	504	510	155	160	4	2	753	763
Purchases	0	0	4	9	3	3	1	4	8	16
Disposals and scrappings	–	–	-3	-3	-2	-7	–	–	-5	-10
Reclassification	–	–	3	1	1	0	-4	-2	–	-1
Exchange differences for the year	4	-1	14	-13	1	-1	0	–	19	-15
Total accumulated closing balance	94	90	522	504	158	155	1	4	775	753
Accumulated scheduled depreciation
At January 1	-21	-18	-367	-347	-136	-135	–	–	-524	-500
Disposals and scrappings	–	–	2	2	2	7	–	–	4	9
Reclassification	–	–	–	–	–	–	–	–	–	–
Scheduled depreciation for the year	-3	-3	-28	-32	-9	-9	–	–	-40	-44
Exchange differences for the year	-1	–	-10	10	-1	1	–	–	-12	11
Total accumulated depreciation	-25	-21	-403	-367	-144	-136	–	–	-572	-524
Accumulated impairment
At January 1	-28	-8	-1	-1	-1	-1	–	–	-30	-10
Impairment losses for the year	-12	-20	-1	–	-3	–	–	–	-16	-20
Exchange differences for the year	-1	0	–	0	0	0	–	–	-1	0
Total accumulated impairment	-41	-28	-2	-1	-4	-1	–	–	-47	-30
Carrying amount at end of period	28	41	117	136	10	18	1	4	156	199
Finance leasing
Group
Properties held under financial leases are included at a carrying amount of	3	4	16	20	1	1	–	–	20	25
Future minimum lease payments attributable to financial lease agreements maturing for payment as follows:
Group
Within one year	2	2	6	6	–	–	–	–	8	8
One to five years	4	6	9	14	–	–	–	–	13	20
Later than five years	–	–	–	–	–	–	–	–	–	–
Total future minimum lease fees	6	8	15	20	–	–	–	–	21	28
Amount representing interest	0	0	-1	-2		–		–	-1	-2
Total carrying value of lease liability	6	8	14	18	–	–	–	–	20	26

At the end of 2016 the carrying amount of leased assets was SEK 20 million. Variable fees in the result of SEK 0 million. See Note 31, Financial risk management and Note 33, Key estimates and assessments, for additional disclosures and assessments concerning lease liabilities.

Valuation – Czech building

An external valution of the Czech building has been carried out. The building, which is located in Ostrava, is part of the restructuring of the operations in the Czech Republic which was decided in the first quarter. The building was considered to have a market value lower than the book value and has therefore been written down by SEK 12 million to SEK 24 million, which is the assessed market value.