Note 25 – Deferred tax assets and tax liabilities
| 2022 | ||||
| Group | Deferred tax assets | Deferred tax liabilities | Net | |
| 2022 | ||||
| Koncern | Uppskjuten skattefordran | Uppskjuten skatteskuld | Netto | |
| Intangible assets | Immateriella tillgångar | – | -23 | -23 |
| Buildings and land | Byggnader och mark | 0 | -2 | -2 |
| Machinery and equipment | Maskiner och inventarier | – | -1 | -1 |
| Inventory | Lager | 0 | 0 | 0 |
| Accounts receivable | Kundfordringar | 1 | – | 1 |
| Prepayments and accrued income | Förutbetalda kostnader och upplupna intäkter | 1 | – | 1 |
| Other provisions | Övriga avsättningar | – | – | – |
| Loss carryforwards | Underskottsavdrag | 0 | – | 0 |
| Other 1) | Övrigt 1) | 4 | -22 | -18 |
| 6 | -48 | -42 | ||
| Offset | Kvittning | 0 | 0 | 0 |
| Net deferred tax liability | Netto uppskjuten skatteskuld | 6 | -48 | -42 |
| 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 |
| Prepayments and accrued income | Förutbetalda kostnader och upplupna intäkter | – | – | – |
| 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 |
1) Mostly related to a defferred tax liability in Estonia. In Estonia, the tax is paid only when the dividend is paid to the Parent Company.
The parent company holds no deferred tax assets.
Change of deferred tax in temporary differences and loss carryforwards
| Group | ||||||
| 2022 | Carrying amount at beginning of period | Recognized in profit or loss | Acquisitions | Translation differences | Carrying amount at end of period | |
| Koncern | ||||||
| 2022 | Redovisat värde vid periodens början | Redovisat över resultat- räkningen | Förvärv | Omräknings-differenser | Redovisat värde vid periodens slut | |
| Intangible assets | Immateriella tillgångar | -21 | – | – | -2 | -23 |
| Buildings and land | Byggnader och mark | 0 | 0 | -2 | – | -2 |
| Machinery and equipment | Maskiner och inventarier | -1 | 0 | 0 | 0 | -1 |
| Inventory | Lager | 0 | 0 | – | 0 | 0 |
| Accounts receivable | Kundfordringar | 1 | 0 | – | 0 | 1 |
| Prepayments and accrued income | Förutbetalda kostnader och upplupna intäkter | – | 1 | – | – | 1 |
| Other provisions | Övriga avsättningar | 1 | -1 | – | – | 0 |
| Loss carryforwards | Underskottsavdrag | 1 | -1 | – | 0 | 0 |
| Other | Övrigt | -18 | 2 | – | -2 | -18 |
| -37 | 1 | -2 | -4 | -42 |
| 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 |
Change of deferred tax in temporary differences and loss carryforwards
| Parent Company | |||||
| 2022 | Carrying amount at beginning of period | Recognized in profit or loss | Recognized in equity | Carrying amount at end of period | |
| Moderbolag | |||||
| 2022 | Redovisat värde vid periodens början | Redovisat över resultat- räkningen | Redovisat mot eget kapital | Redovisat värde vid periodens slut | |
| Loss carryforwards | Underskottsavdrag | – | – | – | – |
| – | – | – | – |
| 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 | – | – |
Of the Group’s capitalized deferred tax assets on tax loss carryforwards, assets of SEK 0 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 4 M (0), 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.