| 2022 | 2021 | |
|---|---|---|
| Provision made to tax allocation reserve | – | -24 |
| Reversal from tax allocation reserve | 120 | – |
| Group contribution paid | -117 | -136 |
| Group contribution received | 191 | 259 |
| Total | 194 | 99 |
Group contributions are recognised in the Parent Company in accordance with the alternative rule. Group contributions received and paid are recognised as appropriations. Tax laws in Sweden allow companies to defer tax payments by making allocations to untaxed reserves in the balance sheet via the income and expense item appropriations. In the consolidated balance sheet these are treated as temporary differences, i.e. a breakdown is made between deferred tax liability and equity. Changes in untaxed reserves are recognised in the consolidated statement of comprehensive income and broken down into deferred tax and profit for the year.