Note 25 – Deferred tax assets and tax liabilities
| 2021 | ||||
| Group | Deferred tax assets | Deferred tax liabilities | Net | |
| 2021 | ||||
| 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 | 0 |
| Accounts receivable | Kundfordringar | 1 | – | 1 |
| Other provisions | Övriga avsättningar | 1 | – | 1 |
| Loss carryforwards | Underskottsavdrag | 1 | – | 1 |
| Other 1) | Övrigt 1) | 2 | -20 | -18 |
| 5 | -42 | -37 | ||
| Offset | Kvittning | 0 | 0 | 0 |
| Net deferred tax liability | Netto uppskjuten skatteskuld | 5 | -42 | -37 |
| 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 |
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.
| 2021 | ||||
| Parent Company | Deferred tax assets | Deferred tax liabilities | Net | |
| 2021 | ||||
| Moderbolag | Uppskjuten skattefordran | Uppskjuten skatteskuld | Netto | |
| Loss carryforwards | Underskottsavdrag | – | – | – |
| – | – | – | ||
| Offset | Kvittning | – | – | – |
| Net deferred tax assets | Netto uppskjuten skattefordran | – | – | – |
| 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 |
Change of deferred tax in temporary differences and loss carryforwards
| Group | |||||
| 2021 | Carrying amount at beginning of period | Recognized in profit or loss | Recognized in equity | Carrying amount at end of period | |
| Koncern | |||||
| 2021 | Redovisat värde vid periodens början | Redovisat över resultat- räkningen | Redovisat mot eget kapital | Redovisat värde vid periodens slut | |
| Intangible assets | Immateriella tillgångar | -20 | – | -1 | -21 |
| Buildings and land | Byggnader och mark | 0 | 0 | – | 0 |
| Machinery and equipment | Maskiner och inventarier | -1 | 0 | 0 | -1 |
| Inventory | Lager | 0 | 0 | 0 | 0 |
| Accounts receivable | Kundfordringar | 1 | 0 | 0 | 1 |
| Other provisions | Övriga avsättningar | 6 | -5 | – | 1 |
| Loss carryforwards | Underskottsavdrag | 16 | -15 | 0 | 1 |
| Other | Övrigt | -20 | 2 | 0 | -18 |
| -18 | -18 | -1 | -37 |
| 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 |
Change of deferred tax in temporary differences and loss carryforwards
| Parent Company | |||||
| 2021 | Carrying amount at beginning of period | Recognized in profit or loss | Recognized in equity | Carrying amount at end of period | |
| Moderbolag | |||||
| 2021 | Redovisat värde vid periodens början | Redovisat över resultat- räkningen | Redovisat mot eget kapital | Redovisat värde vid periodens slut | |
| Loss carryforwards | Underskottsavdrag | 15 | -15 | – | – |
| 15 | -15 | – | – |
| 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 |
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 0 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.