Note 25 – Deferred tax assets and tax liabilities
2020 | ||||
Group | Deferred tax assets | Deferred tax liabilities | Net | |
2020 | ||||
Koncern | Uppskjuten skattefordran | Uppskjuten skatteskuld | Netto | |
Intangible assets | Immateriella tillgångar | – | -20 | -20 |
Buildings and land | Byggnader och mark | 0 | – | 0 |
Machinery and equipment | Maskiner och inventarier | – | -1 | -1 |
Inventory | Lager | 0 | 0 | 0 |
Accounts receivable | Kundfordringar | 1 | – | 1 |
Other provisions | Övriga avsättningar | 6 | – | 6 |
Loss carryforwards | Underskottsavdrag | 16 | – | 16 |
Other 1) | Övrigt 1) | 1 | -21 | -20 |
24 | -42 | -18 | ||
Offset | Kvittning | 0 | 0 | 0 |
Net deferred tax liability | Netto uppskjuten skatteskuld | 24 | -42 | -18 |
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 | – | – | – |
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 |
2020 | ||||
Parent Company | Deferred tax assets | Deferred tax liabilities | Net | |
2020 | ||||
Moderbolag | Uppskjuten skattefordran | Uppskjuten skatteskuld | Netto | |
Loss carryforwards | Underskottsavdrag | 15 | – | 15 |
15 | – | 15 | ||
Offset | Kvittning | – | – | – |
Net deferred tax assets | Netto uppskjuten skattefordran | 15 | – | 15 |
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 |
Change of deferred tax in temporary differences and loss carryforwards
Group | |||||
2020 | Carrying amount at beginning of period | Recognized in profit or loss | Recognized in equity | Carrying amount at end of period | |
Koncern | |||||
2020 | Redovisat värde vid periodens början | Redovisat över resultat- räkningen | Redovisat mot eget kapital | Redovisat värde vid periodens slut | |
Intangible assets | Immateriella tillgångar | -21 | – | 1 | -20 |
Buildings and land | Byggnader och mark | 0 | 0 | – | 0 |
Machinery and equipment | Maskiner och inventarier | -1 | 0 | – | -1 |
Inventory | Lager | 0 | 0 | – | 0 |
Accounts receivable | Kundfordringar | 1 | 0 | – | 1 |
Other provisions | Övriga avsättningar | 0 | 6 | – | 6 |
Interest-bearing liabilities | Räntebärande skulder | – | – | – | – |
Loss carryforwards | Underskottsavdrag | 19 | -3 | – | 16 |
Other | Övrigt | -21 | 1 | – | -20 |
-23 | 4 | 1 | -18 |
Group | |||||
2019 | Carrying amount at beginning of period | Recognized in profit or loss | Recognized in equity | Carrying amount at end of period | |
Koncern | |||||
2019 | Redovisat värde vid periodens början | Redovisat över resultat- räkningen | Redovisat mot eget kapital | 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 |
Change of deferred tax in temporary differences and loss carryforwards
Parent Company | |||||
2020 | Carrying amount at beginning of period | Recognized in profit or loss | Recognized in equity | Carrying amount at end of period | |
Moderbolag | |||||
2020 | Redovisat värde vid periodens början | Redovisat över resultat- räkningen | Redovisat mot eget kapital | Redovisat värde vid periodens slut | |
Loss carryforwards | Underskottsavdrag | 18 | -3 | – | 15 |
18 | -3 | – | 15 |
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 |
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.