Notes for P&L

All amounts in SEKm unless otherwise stated

Note 14 Taxes

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