| LESSEE – LEASE AMOUNTS RECOGNIZED IN THE INCOME STATEMENT | 2023 | 2022 |
|---|---|---|
| Costs related to short-term lease contracts | (13) | (7) |
| Costs related to lease contracts for low-value assets (other than short-term), non-deductible VAT expenses and service charges | (89) | (79) |
| Total | (102) | (86) |
The interest expense on the lease liability is recognised under “Interest expense”, line item “leases”.
Depreciation charge for right-of-use assets is recognized under “Administrative expenses”, line item “Amortization and depreciation” and the breakdown of those costs by class of underlying asset is presented in tables “Non-current right-of-use assets”
The lease liability is recognised under the line „Other liabilities” in the statement of financial position, line item „lease liability”.
A maturity analysis of lease liabilities separate from the maturity analyses of other financial liabilities is presented in note “Contractual cash flows from the Group’s financial liabilities, including derivative financial instruments”, Section “Contractual cash flows from the financial liabilities, excluding derivative financial instruments”.
The following tables present information on the non-current right-of-use assets, which are presented under “Property, plant and equipment” in the statement of financial position.
| NON-CURRENT right-of-use assets | Land and buildings | Machinery and equipment, including computer hardware | Other, including vehicles | Total |
|---|---|---|---|---|
| 2023 | ||||
| Gross carrying amount at the beginning of the period | 1,667 | 12 | 27 | 1,706 |
| Increases | 460 | – | 1 | 461 |
| Scrapping and sale | (45) | – | (2) | (47) |
| Other | (5) | – | – | (5) |
| Gross carrying amount at the end of the period | 2,077 | 12 | 26 | 2,115 |
| Accumulated amortization as at the beginning of the period | (854) | (2) | (1) | (857) |
| Amortization charge for the period | (240) | (3) | (1) | (244) |
| Scrapping and sale | 38 | – | 1 | 39 |
| Other | 9 | – | – | 9 |
| Accumulated amortization as at the end of the period | (1,047) | (5) | (1) | (1,053) |
| Impairment losses as at the beginning of the period | (5) | – | – | (5) |
| Reversed during the period | 1 | – | – | 1 |
| Impairment losses as at the end of the period | (4) | – | – | (4) |
| Carrying amount as at the beginning of the period, net | 808 | 10 | 26 | 844 |
| Carrying amount as at the end of the period, net | 1,026 | 7 | 25 | 1,058 |
| NON-CURRENT right-of-use assets | Land and buildings | Machinery and equipment, including computer hardware | Other, including vehicles | Total |
|---|---|---|---|---|
| 2022 | ||||
| Gross carrying amount at the beginning of the period | 1,523 | – | 29 | 1,552 |
| Increases | 164 | 12 | – | 176 |
| Scrapping and sale | (21) | – | – | (21) |
| Other | 1 | – | (2) | (1) |
| Gross carrying amount at the end of the period | 1,667 | 12 | 27 | 1,706 |
| Accumulated amortization as at the beginning of the period | (643) | – | (3) | (646) |
| Amortization charge for the period | (230) | (2) | – | (232) |
| Scrapping and sale | 10 | – | – | 10 |
| Other | 9 | – | 2 | 11 |
| Accumulated amortization as at the end of the period | (854) | (2) | (1) | (857) |
| Impairment losses as at the beginning of the period | (5) | – | – | (5) |
| Impairment losses as at the end of the period | (5) | – | – | (5) |
| Carrying amount as at the beginning of the period, net | 875 | – | 26 | 901 |
| Carrying amount as at the end of the period, net | 808 | 10 | 26 | 844 |