| Group | 2023 | 2022 | ||||
|---|---|---|---|---|---|---|
| Current tax for the period | -154 | -212 | ||||
| Adjustment from previous years | -29 | 1 | ||||
| Total current tax expense | -183 | -211 | ||||
| Deferred tax | 36 | 92 | ||||
| Total recognised tax expense | -147 | -119 | ||||
| Group | 2023 | % | 2022 | % | ||
| Profit/loss before taxes | 339 | 602 | ||||
| Weighted average tax based on national tax rates | -66 | 19.5 | -119 | 19.8 | ||
| Effect of non-deductible interest | -86 | 25.4 | - | - | ||
| Tax effects of non-deductible costs/non-taxable income | 24 | -7.1 | -5 | 0.8 | ||
| Changed tax rate | 1 | -0.3 | -1 | 0.2 | ||
| Adjustments from previous years | -29 | 8.6 | 1 | -0.2 | ||
| Other | 9 | -2.7 | 5 | -0.8 | ||
| Recognised tax expense | -147 | 43 | -119 | 20 | ||
| Deferred tax | ||||||
| Deferred taxes, net | 2023-12-31 | 2022-12-31 | ||||
| Group | Receivables | Liabilities | Net | Receivables | Liabilities | Net |
| Non-current assets | 11 | -549 | -538 | 11 | -625 | -614 |
| Pension provisions | 2 | 0 | 2 | 2 | 0 | 2 |
| Tax loss carryforwards | 19 | -3 | 16 | 50 | -2 | 48 |
| Financial posts | 134 | -3 | 131 | 147 | -7 | 140 |
| Other | 20 | - | 20 | 16 | - | 16 |
| Net recognised | -140 | 140 | 0 | -174 | 174 | 0 |
| Deferred taxes, net, at year-end | 46 | -415 | -369 | 52 | -460 | -408 |
| Deferred tax income/cost | ||||||
| Group | 2023 | 2022 | ||||
| Deferred tax temporary differences this year | 71 | 91 | ||||
| Deferred tax due to changed tax rates this year | 0 | 0 | ||||
| Deferred tax income activated tax items this year | 0 | 21 | ||||
| Deferred tax on used activated tax items this year | -35 | -20 | ||||
| Total deferred tax income/cost | 36 | 92 | ||||
| Unrecognised deferred tax assets | ||||||
| Deductible temporary differences and tax loss carryforwards for which deferred tax assets have not been recognised in the balance sheet: | ||||||
| 2023-12-31 | 2022-12-31 | |||||
| Tax deficits | 101 | 9 | ||||
| Potential tax benefit | 21 | 2 | ||||
| Expiry dates of tax loss carryforwards: | ||||||
| 0 > 10 years | 3 | 9 | ||||
| 10< | 98 | - | ||||
| 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 | 2023 | 2022 | ||||
| Current tax for the period | 0 | -2 | ||||
| Total current tax expense | 0 | -2 | ||||
| Deferred tax | -14 | 14 | ||||
| Total recognised tax expense | -14 | 12 | ||||
| Parent Company | 2023 | % | 2022 | % | ||
| Profit/loss before taxes | 249 | -30 | ||||
| Tax based on current tax rate for Parent Company | -51 | 20.6 | 6 | 20.0 | ||
| Tax effects of non-deductible costs/non-taxable income | 37 | -14.9 | 0 | 0.0 | ||
| Adjustments from previous years | 0 | 0.0 | -2 | -6.7 | ||
| Deferred tax temporary differences this year | 0 | 0.0 | 8 | 26.7 | ||
| Recognised tax expense | -14 | 5.7 | 12 | 40.0 | ||