Metrics for an instruction must be interpreted as metrics accrued while waiting for the instruction to be executed. If the instruction being executed when an event is recorded comes from the same source line as the leaf PC, the metrics can be interpreted as due to execution of that source line. However, if the leaf PC comes from a different source line than the instruction being executed, at least some of the metrics for the source line that the leaf PC belongs to must be interpreted as metrics accumulated while this line was waiting to be executed. An example is when a value that is computed on one source line is used on the next source line.
The issue of how to interpret the metrics matters most when there is a substantial delay in execution, such as at a cache miss or a resource queue stall, or when an instruction is waiting for a result from a previous instruction. In such cases the metrics for the source lines can seem to be unreasonably high, and you should look at other lines in the code to find the line responsible for the high metric value.