| 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 | ||
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.