V70 2.4 L5-2.4L VIN 61 B5244S (2001)
Release two elastic attachments in the inside/rear side of the backrest.
Pull up the backrest upholstery.
Bend out and expose the protective pad on the side where the SIPS is located.
Remove the two screws holding the SIPS bag to the inside of the backrest frame.
Pull the SIPS bag downwards and bend it slightly forward.
Remove the bag.
Cut cable tie.