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.