Note 25 – Deferred tax assets and tax liabilities
| 2019 | ||||
| Group | Deferred tax assets | Deferred tax liabilities | Net | |
| 2019 | ||||
| Koncern | Uppskjuten skattefordran | Uppskjuten skatteskuld | Netto | |
| Intangible assets | Immateriella tillgångar | – | -21 | -21 |
| Buildings and land | Byggnader och mark | 0 | – | 0 |
| Machinery and equipment | Maskiner och inventarier | – | -1 | -1 |
| Inventory | Lager | 0 | – | 0 |
| Accounts receivable | Kundfordringar | 1 | – | 1 |
| Other provisions | Övriga avsättningar | – | – | – |
| Interest-bearing liabilities | Räntebärande skulder | – | – | – |
| Loss carryforwards | Underskottsavdrag | 19 | – | 19 |
| Other 1) | Övrigt 1) | 1 | -22 | -21 |
| 21 | -44 | -23 | ||
| Offset | Kvittning | 0 | – | 0 |
| Net deferred tax liability | Netto uppskjuten skatteskuld | 21 | -44 | -23 |
| 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 |
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.
| 2019 | ||||
| Parent Company | Deferred tax assets | Deferred tax liabilities | Net | |
| 2019 | ||||
| Moderbolag | Uppskjuten skattefordran | Uppskjuten skatteskuld | Netto | |
| Loss carryforwards | Underskottsavdrag | 18 | – | 18 |
| 18 | – | 18 | ||
| Offset | Kvittning | – | – | – |
| Net deferred tax assets | Netto uppskjuten skattefordran | 18 | – | 18 |
| 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 |
Change of deferred tax in temporary differences and loss carryforwards
| Group | |||||
| 2019 | Carrying amount at beginning of period | Recognized in profit or loss | Recognized in equity 1) | Carrying amount at end of period | |
| Koncern | |||||
| 2019 | Redovisat värde vid periodens början | Redovisat över resultat- räkningen | Redovisat mot eget kapital 1) | Redovisat värde vid periodens slut | |
| Intangible assets | Immateriella tillgångar | -21 | – | 0 | -21 |
| Buildings and land | Byggnader och mark | -2 | 2 | – | 0 |
| Machinery and equipment | Maskiner och inventarier | -2 | 1 | – | -1 |
| Inventory | Lager | 0 | 0 | – | 0 |
| Accounts receivable | Kundfordringar | 1 | 0 | – | 1 |
| Other provisions | Övriga avsättningar | 0 | – | – | 0 |
| Interest-bearing liabilities | Räntebärande skulder | 2 | -2 | – | – |
| Loss carryforwards | Underskottsavdrag | 30 | -11 | – | 19 |
| Other | Övrigt | -19 | -2 | – | -21 |
| -11 | -12 | 0 | -23 |
| 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 |
Change of deferred tax in temporary differences and loss carryforwards
| Parent Company | |||||
| 2019 | Carrying amount at beginning of period | Recognized in profit or loss | Recognized in equity | Carrying amount at end of period | |
| Moderbolag | |||||
| 2019 | Redovisat värde vid periodens början | Redovisat över resultat- räkningen | Redovisat mot eget kapital | Redovisat värde vid periodens slut | |
| Loss carryforwards | Underskottsavdrag | 27 | -9 | – | 18 |
| 27 | -9 | – | 18 |
| 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 |
Of the Group’s capitalized deferred tax assets on tax loss carryforwards, assets of SEK 1 M (1) 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 (2), which are attributable to the foreign subsidiaries. The unrecognized amounts are equivalent to the portion of such carryforwards considered unlikely to be utilizable against future taxable results.