Note 25 – Deferred tax assets and tax liabilities
| 2023 | ||||
| Group | Deferred tax assets | Deferred tax liabilities | Net | |
| 2023 | ||||
| Koncern | Uppskjuten skattefordran | Uppskjuten skatteskuld | Netto | |
| Intangible assets | Immateriella tillgångar | – | -22 | -22 |
| Buildings | Byggnader | – | -2 | -2 |
| Machinery and equipment | Maskiner och inventarier | – | -5 | -5 |
| Inventory | Lager | 0 | 0 | 0 |
| Accounts receivable | Kundfordringar | 1 | – | 1 |
| Prepayments and accrued income | Förutbetalda kostnader och upplupna intäkter | – | – | – |
| Other provisions | Övriga avsättningar | – | – | – |
| Loss carryforwards | Underskottsavdrag | 22 | – | 22 |
| Other 1) | Övrigt 1) | 5 | -23 | -18 |
| 28 | -52 | -24 | ||
| Offset | Kvittning | 0 | 0 | 0 |
| Net deferred tax liability | Netto uppskjuten skatteskuld | 28 | -52 | -24 |
| 2022 | ||||
| Group | Deferred tax assets | Deferred tax liabilities | Net | |
| 2022 | ||||
| Koncern | Uppskjuten skattefordran | Uppskjuten skatteskuld | Netto | |
| Intangible assets | Immateriella tillgångar | – | -23 | -23 |
| Buildings | Byggnader | 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 |
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.
| 2023 | ||||
| Parent Company | Deferred tax assets | Deferred tax liabilities | Net | |
| 2023 | ||||
| Moderbolag | Uppskjuten skattefordran | Uppskjuten skatteskuld | Netto | |
| Loss carryforwards | Underskottsavdrag | 7 | – | 7 |
| 7 | – | 7 | ||
| Offset | Kvittning | – | – | – |
| Net deferred tax assets | Netto uppskjuten skattefordran | 7 | – | 7 |
| 2022 | ||||
| Parent Company | Deferred tax assets | Deferred tax liabilities | Net | |
| 2022 | ||||
| Moderbolag | Uppskjuten skattefordran | Uppskjuten skatteskuld | Netto | |
| Loss carryforwards | Underskottsavdrag | – | – | – |
| – | – | – | ||
| Offset | Kvittning | – | – | – |
| Net deferred tax assets | Netto uppskjuten skattefordran | – | – | – |
Change of deferred tax in temporary differences and loss carryforwards
| Group | |||||
| 2023 | Carrying amount at beginning of period | Recognized in profit or loss | Translation differences | Carrying amount at end of period | |
| Koncern | |||||
| 2023 | Redovisat värde vid periodens början | Redovisat över resultat- räkningen | Omräknings- differenser | Redovisat värde vid periodens slut | |
| Intangible assets | Immateriella tillgångar | -23 | – | 1 | -22 |
| Buildings | Byggnader | -2 | 0 | – | -2 |
| Machinery and equipment | Maskiner och inventarier | -1 | -4 | 0 | -5 |
| 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 | 0 | – | – | – |
| Loss carryforwards | Underskottsavdrag | 0 | 22 | 0 | 22 |
| Other | Övrigt | -18 | 0 | 0 | -18 |
| -42 | 17 | 1 | -24 |
| 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 | Byggnader | 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 |
Change of deferred tax in temporary differences and loss carryforwards
| Parent Company | |||||
| 2023 | Carrying amount at beginning of period | Recognized in profit or loss | Translation differences | Carrying amount at end of period | |
| Moderbolag | |||||
| 2023 | Redovisat värde vid periodens början | Redovisat över resultat- räkningen | Omräknings-differenser | Redovisat värde vid periodens slut | |
| Loss carryforwards | Underskottsavdrag | – | 7 | – | 7 |
| – | 7 | – | 7 |
| Parent Company | |||||
| 2022 | Carrying amount at beginning of period | Recognized in profit or loss | Translation differences | Carrying amount at end of period | |
| Moderbolag | |||||
| 2022 | Redovisat värde vid periodens början | Redovisat över resultat- räkningen | Omräknings-differenser | Redovisat värde vid periodens slut | |
| Loss carryforwards | Underskottsavdrag | – | – | – | – |
| – | – | – | – |
Of the Group’s capitalized deferred tax assets on tax loss carryforwards, assets of SEK – M (0) 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 3 M (4), 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.