Notes for P&L

All amounts in SEKm unless otherwise stated

Note 14 Taxes


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Group         2022 2021
Current tax for the period -212 -254
Adjustment from previous years 1 8
Total current tax expense -211 -246
Deferred tax 92 40
Total recognised tax expense -119 -206
             
Group     2022 % 2021 %
Profit/loss before taxes 602   927  
Weighted average tax based on national tax rates -119 19.8 -193 20.9
Tax effects of non-deductible costs/non-taxable income -5 0.8 -20 2.2
Changed tax rate -1 0.2 -1 0.1
Adjustments from previous years 1 -0.2 8 -0.9
Other 5 -0.8 0 0.0
Recognised tax expense -119 20 -206 22
             
Deferred tax            
Deferred taxes, net 2022-12-31 2021-12-31
Group Receivables Liabilities Net Receivables Liabilities Net
Non-current assets 11 -625 -614 10 -513 -503
Pension provisions 2 0 2 8 0 8
Tax loss carryforwards 50 -2 48 29 -1 28
Other 163 -7 156 18 -29 -11
Net recognised -174 174 0 -54 54 0
Deferred taxes, net, at year-end 52 -460 -408 11 -489 -478
             
Deferred tax income/cost            
Group         2022 2021
Deferred tax temporary differences this year 91 47
Deferred tax due to changed tax rates this year 0 1
Deferred tax income activated tax items this year 21 -8
Deferred tax on used activated tax items this year -20
Total deferred tax income/cost 92 40
             
Unrecognised deferred tax assets
Deductible temporary differences and tax loss carryforwards for which deferred tax assets have not been recognised in the balance sheet:
          2022-12-31 2021-12-31
Tax deficits         9 11
Potential tax benefit         2 2
Expiry dates of tax loss carryforwards:    
0 > 10 years         9 11
Deferred tax assets have not been recognised for these items, since it is not probable that the Group will utilise them against future taxable profits
             
Parent Company         2022 2021
Current tax for the period -2 -15
Total current tax expense -2 -15
Deferred tax 14
Total recognised tax expense 12 -15
             
Parent Company     2022 % 2021 %
Profit/loss before taxes -30   81  
Tax based on current tax rate for Parent Company 6 20.0 -17 20.6
Tax effects of non-deductible costs/non-taxable income 0 0.0 0 0.6
Adjustments from previous years -2 -6.7 0 0.0
Deferred tax temporary differences this year 8 26.7 2 -2.6
Recognised tax expense 12 40.0 -15 18.1

Accounting principle

Income taxes

Tax is recognised in profit or loss, except when the underlying transaction is recognised in other comprehensive income or in equity, in which case the tax effect is also recognised in other comprehensive income or equity. Current tax refers to tax that is to be paid or refunded for the current year. This also includes adjustments of current tax attributable to prior periods.

Deferred tax is calculated using the liability method based on temporary differences between carrying amounts and tax bases of assets and liabilities. The amounts are calculated depending on how the temporary differences are expected to be settled and by applying the tax rates and tax rules enacted or announced at the end of the reporting period. Temporary differences are not taken into account in consolidated goodwill, nor in differences attributable to interests in subsidiaries or associates owned by Group companies outside Sweden that are not expected to be taxed in the foreseeable future. In the consolidated financial statements, untaxed reserves are allocated to deferred tax liability and equity. Deferred tax assets related to deductible temporary differences and tax loss carryforwards are only recognised to the extent it is likely they will reduce tax payments in the future. 

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