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.