Note 27 – Deferred tax assets and tax liabilities
| 2024 | ||||
| Group | Deferred tax assets | Deferred tax liabilities | Net | |
| 2024 | ||||
| Koncern | Uppskjuten skattefordran | Uppskjuten skatteskuld | Netto | |
| Intangible assets | Immateriella tillgångar | – | -23 | -23 |
| Buildings and land | Byggnader och mark | – | -1 | -1 |
| Machinery and equipment | Maskiner och inventarier | – | -7 | -7 |
| Right of use assets | Nyttjanderättstillgångar | – | -81 | -81 |
| Inventory | Lager | 0 | 0 | 0 |
| Accounts receivable | Kundfordringar | 0 | – | 0 |
| Prepayments and accrued income | Förutbetalda kostnader och upplupna intäkter | – | – | – |
| Accrued expenses and deferred income | Upplupna kostnader och förutbetalda intäkter | 2 | – | 2 |
| Loss carryforwards | Underskottsavdrag | 33 | – | 33 |
| Lease liability | Leasingskuld | 82 | – | 82 |
| Other | Övrigt | 0 | 0 | 0 |
| 117 | -112 | 5 | ||
| Offset | Kvittning | -79 | 79 | – |
| Net deferred tax liability | Netto uppskjuten skatteskuld | 38 | -33 | 5 |
| 2023 | ||||
| Group | Deferred tax assets | Deferred tax liabilities | Net | |
| 2023 | ||||
| Koncern | Uppskjuten skattefordran | Uppskjuten skatteskuld | Netto | |
| Intangible assets | Immateriella tillgångar | – | -22 | -22 |
| Buildings and land | Byggnader och mark | – | -2 | -2 |
| Machinery and equipment | Maskiner och inventarier | – | -5 | -5 |
| Right of use assets | Nyttjanderättstillgångar | – | -97 | -97 |
| Inventory | Lager | 0 | 0 | 0 |
| Accounts receivable | Kundfordringar | 1 | – | 1 |
| Prepayments and accrued income | Förutbetalda kostnader och upplupna intäkter | – | – | – |
| Accrued expenses and deferred income | Upplupna kostnader och förutbetalda intäkter | – | – | – |
| Other provisions | Övriga avsättningar | – | – | – |
| Loss carryforwards | Underskottsavdrag | 22 | – | 22 |
| Lease liability | Leasingskuld | 99 | – | 99 |
| Other 1) | Övrigt 1) | 2 | -22 | -20 |
| 124 | -148 | -24 | ||
| Offset | Kvittning | -96 | 96 | 0 |
| Net deferred tax liability | Netto uppskjuten skatteskuld | 28 | -52 | -24 |
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.
| 2024 | ||||
| Parent Company | Deferred tax assets | Deferred tax liabilities | Net | |
| 2024 | ||||
| Moderbolag | Uppskjuten skattefordran | Uppskjuten skatteskuld | Netto | |
| Loss carryforwards | Underskottsavdrag | 8 | – | 8 |
| 8 | – | 8 | ||
| Offset | Kvittning | – | – | – |
| Net deferred tax assets | Netto uppskjuten skattefordran | 8 | – | 8 |
| 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 |
Change of deferred tax in temporary differences and loss carryforwards
| Group | |||||
| 2024 | Carrying amount at beginning of period | Recognized in profit or loss | Translation differences | Carrying amount at end of period | |
| Koncern | |||||
| 2024 | Redovisat värde vid periodens början | Redovisat över resultat- räkningen | Omräknings-differenser | Redovisat värde vid periodens slut | |
| Intangible assets | Immateriella tillgångar | -22 | – | -1 | -23 |
| Buildings and land | Byggnader och mark | -2 | 0 | – | -2 |
| Machinery and equipment | Maskiner och inventarier | -5 | -2 | 0 | -7 |
| Right of use assets | Nyttjanderättstillgångar | -1 | -1 | – | -2 |
| Inventory | Lager | 0 | 0 | – | 0 |
| Accounts receivable | Kundfordringar | 1 | -1 | 0 | 0 |
| Prepayments and accrued income | Förutbetalda kostnader och upplupna intäkter | – | – | – | – |
| Accrued expenses and deferred income | Upplupna kostnader och förutbetalda intäkter | – | 0 | – | – |
| Loss carryforwards | Underskottsavdrag | 22 | 11 | 1 | 34 |
| Lease liability | Leasingskuld | 2 | 1 | – | 3 |
| Other 1) | Övrigt 1) | -19 | 21 | – | 2 |
| -24 | 29 | 0 | 5 |
1) Mainly related to resolution of deferred tax in connection with the closure of the Baltic unit.
| 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 and land | Byggnader och mark | -2 | 0 | – | -2 |
| Machinery and equipment | Maskiner och inventarier | -1 | -4 | 0 | -5 |
| Right of use assets | Nyttjanderättstillgångar | -1 | 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 | – | – |
| Accrued expenses and deferred income | Upplupna kostnader och förutbetalda intäkter | – | – | – | – |
| Other provisions | Övriga avsättningar | 0 | – | – | – |
| Loss carryforwards | Underskottsavdrag | 0 | 22 | 0 | 22 |
| Lease liability | Leasingskuld | 2 | 0 | – | 2 |
| Other | Övrigt | -19 | 0 | 0 | -19 |
| -42 | 17 | 1 | -24 |
Change of deferred tax in temporary differences and loss carryforwards
| Parent Company | |||||
| 2024 | Carrying amount at beginning of period | Recognized in profit or loss | Translation differences | Carrying amount at end of period | |
| Moderbolag | |||||
| 2024 | Redovisat värde vid periodens början | Redovisat över resultat- räkningen | Omräknings-differenser | Redovisat värde vid periodens slut | |
| Loss carryforwards | Underskottsavdrag | 7 | 1 | – | 8 |
| 7 | 1 | – | 8 |
| 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 |
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.