Note 25 – Deferred tax assets and tax liabilities

2018
Group		Deferred tax assets	Deferred tax liabilities	Net
	2018
	Koncern	Uppskjuten skattefordran	Uppskjuten skatteskuld	Netto
Intangible assets	Immateriella tillgångar	0	-21	-21
Buildings and land	Byggnader och mark	0	0	0
Machinery and equipment	Maskiner och inventarier	0	-2	-2
Inventory	Lager	0	0	0
Accounts receivable	Kundfordringar	1	–	1
Other provisions	Övriga avsättningar	0	0	0
Interest-bearing liabilities	Räntebärande skulder	0	–	0
Loss carryforwards	Underskottsavdrag	30	–	30
Other ¹⁾	Övrigt ¹⁾	2	-21	-19
		33	-44	-11
Offset	Kvittning	0	0	0
Net deferred tax liabilities	Netto uppskjuten skatteskuld	33	-44	-11

2017
Group		Deferred tax assets	Deferred tax liabilities	Net
	2017
	Koncern	Uppskjuten skattefordran	Uppskjuten skatteskuld	Netto
Intangible assets	Immateriella tillgångar	0	-20	-20
Buildings and land	Byggnader och mark	0	-1	-1
Machinery and equipment	Maskiner och inventarier	0	-3	-3
Inventory	Lager	0	0	0
Accounts receivable	Kundfordringar	1	–	1
Other provisions	Övriga avsättningar	0	0	0
Interest-bearing liabilities	Räntebärande skulder	1	–	1
Loss carryforwards	Underskottsavdrag	49	–	49
Other ¹⁾	Övrigt ¹⁾	5	-19	-14
		56	-43	13
Offset	Kvittning	0	0	0
Net deferred tax assets	Netto uppskjuten skattefordran	56	-43	13

¹⁾ Mostly related to a defferred tax liability in Estonia. In Estonia, the tax is paid first when the dividend is paid to the Parent Company.

2018
Parent Company		Deferred tax assets	Deferred tax liabilities	Net
	2018
	Moderbolag	Uppskjuten skattefordran	Uppskjuten skatteskuld	Netto
Loss carryforwards	Underskottsavdrag	27	–	27
		27	–	27
Offset	Kvittning	–	–	–
Net deferred tax assets	Netto uppskjuten skattefordran	27	–	27

2017
Parent Company		Deferred tax assets	Deferred tax liabilities	Net
	2017
	Moderbolag	Uppskjuten skattefordran	Uppskjuten skatteskuld	Netto
Loss carryforwards	Underskottsavdrag	43	–	43
		43	–	43
Offset	Kvittning	–	–	–
Net deferred tax assets	Netto uppskjuten skattefordran	43	–	43

Change of deferred tax in temporary differences and loss carryforwards

Group
2018		Carrying amount at beginning of period	Recognized in profit or loss	Recognized in equity ¹⁾	Carrying amount at end of period
	Koncern
	2018	Redovisat värde vid periodens början	Redovisat över resultat- räkningen	Redovisat mot eget kapital ¹⁾	Redovisat värde vid periodens slut
Intangible assets	Immateriella tillgångar	-20	0	-1	-21
Buildings and land	Byggnader och mark	-1	-1	0	-2
Machinery and equipment	Maskiner och inventarier	-3	1	0	-2
Inventory	Lager	0	0	0	0
Accounts receivable	Kundfordringar	1	0	0	1
Other provisions	Övriga avsättningar	0	0	0	0
Interest-bearing liabilities	Räntebärande skulder	2	0	0	2
Loss carryforwards	Underskottsavdrag	49	-19	0	30
Other	Övrigt	-15	-4	0	-19
		13	-23	-1	-11

Group
2017		Carrying amount at beginning of period	Recognized in profit or loss	Recognized in equity ¹⁾	Carrying amount at end of period
	Koncern
	2017	Redovisat värde vid periodens början	Redovisat över resultat- räkningen	Redovisat mot eget kapital ¹⁾	Redovisat värde vid periodens slut
Intangible assets	Immateriella tillgångar	-19	0	-1	-20
Buildings and land	Byggnader och mark	-1	0	0	-1
Machinery and equipment	Maskiner och inventarier	-4	1	0	-3
Inventory	Lager	0	0	0	0
Accounts receivable	Kundfordringar	1	0	0	1
Other provisions	Övriga avsättningar	0	0	0	0
Interest-bearing liabilities	Räntebärande skulder	2	0	0	2
Loss carryforwards	Underskottsavdrag	47	2	0	49
Other	Övrigt	-18	3	0	-15
		8	6	-1	13

Change of deferred tax in temporary differences and loss carryforwards

Parent Company
2018		Carrying amount at beginning of period	Recognized in profit or loss	Recognized in equity	Carrying amount at end of period
	Moderbolag
	2018	Redovisat värde vid periodens början	Redovisat över resultat- räkningen	Redovisat mot eget kapital	Redovisat värde vid periodens slut
Loss carryforwards	Underskottsavdrag	43	-16	–	27
		43	-16	–	27

Parent Company
2017		Carrying amount at beginning of period	Recognized in profit or loss	Recognized in equity	Carrying amount at end of period
	Moderbolag
	2017	Redovisat värde vid periodens början	Redovisat över resultat- räkningen	Redovisat mot eget kapital	Redovisat värde vid periodens slut
Loss carryforwards	Underskottsavdrag	44	-1	–	43
		44	-1	–	43

Of the Group’s capitalized deferred tax assets on tax loss carryforwards, assets of SEK 1 M (3) are limited to a period of five years. These assets refers to Poland.

Unrecognized deferred tax assets

In the balance sheet, deferred tax assets have not been recognized for tax loss carryforwards for a deferred tax value of SEK 2 M (29). Unrecognized tax-loss carryforwards for the year are attributable to the loss making companies in Poland, Czech Republic and Estonia. The unrecognized amounts are equivalent to the portion of such carryforwards considered unlikely to be utilizable against future taxable results.