Notes for P&L

All amounts in SEKm unless otherwise stated

Note 14 Taxes

Group					2024	2023
Current tax for the period					-190	-154
Adjustment from previous years					-1	-29
Total current tax expense					-191	-183
Deferred tax					40	36
Total recognised tax expense					-151	-147

Group			2024	%	2023	%
Profit/loss before taxes			405		339
Weighted average tax based on national tax rates			-77	19.0	-66	19.5
Tax effect of
Non-deductible interest			-43	10.6	-86	25.4
Non-deductible costs			-39	9.6	-43	12.7
Non-taxable income			15	-3.7	67	-19.8
Changed tax rate			0	-0.1	1	-0.3
Adjustments from previous years			-1	0.2	-29	8.6
Other			-6	1.5	9	-2.7
Recognised tax expense			-151	37.2	-147	43.4

Deferred taxes, net	2024-12-31			2023-12-31
Group	Receivables	Liabilities	Net	Receivables	Liabilities	Net
Non-current assets	11	-503	-492	11	-549	-538
Nyttjanderättstillgångar	95	-97	-2	92	-93	-1
Pension provisions	2	0	2	2	0	2
Tax loss carryforwards	31	–	31	16	–	16
Financial posts	98	–	98	134	–	134
Other	21	-14	7	21	-3	18
Net recognised	-146	146	0	-140	140	0
Deferred taxes, net, at year-end	112	-468	-356	136	-505	-369

Deferred tax income/cost
Group					2024	2023
Deferred tax temporary differences this year					69	71
Deferred tax due to changed tax rates this year					-1	0
Deferred tax income activated tax items this year					-2	0
Deferred tax on used activated tax items this year					-26	-35
Total deferred tax income/cost					40	36

Unrecognised deferred tax assets
Deductible temporary differences and tax loss carryforwards for which deferred tax assets have not been recognised in the balance sheet:
					2024-12-31	2023-12-31
Tax deficits					166	101
Potential tax benefit					34	21
Expiry dates of tax loss carryforwards:
0 > 10 years					–	3
10<					166	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					2024	2023
Current tax for the period					0	0
Total current tax expense					0	0
Deferred tax					0	-14
Total recognised tax expense					0	-14

Parent Company			2024	%	2023	%
Profit/loss before taxes			80		249
Tax based on current tax rate for Parent Company			-16	20.6	-51	20.6
Tax effect of
Non-deductible costs			-1	1.2	0	0.0
Non-taxable income			17	-21.2	37	-14.9
Adjustments from previous years			0	0.0	0	0.0
Deferred tax temporary differences this year			–	0.0	0	0.0
Recognised tax expense			-0	0.6	-14	5.7