IFRS 16 para 95, separate disclosure of assets subject to operating leases by lessor.

Telia Company AB (publ)  – Annual report – 31 December 2025

Industry: telecoms

C13. Property, plant and equipment (extract)

The carrying value was distributed and changed as follows.

1) Disclosures of leased out assets do not include assets which are mainly used in Telia Company’s own operations, and where only a portion of the asset is leased out under an operating lease (mainly network assets).

1) Disclosures of leased out assets do not include assets which are mainly used in Telia Company’s own operations, and where only a portion of the asset is leased out under an operating lease (mainly network assets).

2) Assets under construction have been adjusted, which resulted in a reclassification from Plant and machinery of SEK -1,235 million to Property of SEK 867 million and Equipment tools and installations of SEK 368 million.