Note 11 – Taxes
| Group | Koncern | 2024 | 2023 |
| Current tax expense (–)/tax asset (+) | Aktuell skattekostnad (-)/skatteintäkt (+) | ||
| Tax expense/tax asset for the period | Periodens skattekostnad | 0 | -2 |
| Adjustment of tax attributable to prior years | Justering av skatt hänförlig till tidigare år | 0 | 0 |
| Total | Totalt | 0 | -2 |
| Deferred tax expense (–)/tax asset (+) | Uppskjuten skattekostnad (-)/skatteintäkt (+) | ||
| Deferred tax attributable to temporary differences | Uppskjuten skatt hänförlig till temporära skillnader | -3 | -5 |
| Deferred tax attributable to tax loss carryforwards | Uppskjuten skatt hänförlig till underskottsavdrag | 11 | 22 |
| Reversal of deferred tax regarding the liquidation of the unit in the Baltics | Upplösning av uppskjuten skatt i samband med avveckling av enheten i Baltikum | 22 | – |
| Others | Övrigt | -1 | 0 |
| Total | Totalt | 29 | 17 |
| Total consolidated reported tax expense (-)/tax asset (+) | Total redovisad skattekostnad (-)/skatteintäkt (+) i koncernen | 29 | 15 |
| Parent Company | Moderbolag | 2024 | 2023 |
| Current tax expense (–)/tax asset (+) | Aktuell skattekostnad (-)/skatteintäkt (+) | ||
| Tax expense/tax asset for the period | Periodens skattekostnad/skatteintäkt | – | – |
| Total | Totalt | – | – |
| Deferred tax expense (–)/tax asset (+) | Uppskjuten skattekostnad (-)/skatteintäkt (+) | ||
| Deferred tax attributable to tax loss carryforwards | Uppskjuten skatt hänförlig till underskottsavdrag | 1 | 7 |
| Total | Totalt | 1 | 7 |
| Total reported tax expense (-)/ tax asset (+) Parent Company | Total redovisad skattekostnad (-)/skatteintäkt (+) i moderbolaget | 1 | 7 |
| Reconciliation of effective tax | Avstämning av effektiv skatt | 2024 | 2023 |
| Group | Koncern | ||
| Result before tax | Resultat före skatt | -71 | -75 |
| Tax at prevailing rate for the Parent Company (20.6%) | Skatt enligt gällande skattesats för moderföretaget (20.6%) | 15 | 15 |
| Effect of different tax rates for foreign subsidiaries | Effekt av andra skattesatser för utländska dotterföretag | -1 | -1 |
| Non-deductible expenses | Ej avdragsgilla kostnader | -3 | -4 |
| Non-taxable revenues | Ej skattepliktiga intäkter | 4 | 3 |
| Increase of loss carryforward without corresponding capitalization of deferred tax | Ökning av underskottsavdrag utan motsvarande aktivering av uppskjuten skatt | -12 | -3 |
| Taxes attributable to previous years | Skatt hänförlig till tidigare år | -1 | 0 |
| Share in earnings of joint venture | Resultatandel joint venture | 4 | 5 |
| Reversal of deferred tax regarding the liquidation of the unit in the Baltics | Upplösning av uppskjuten skatt i samband med avveckling av enheten i Baltikum | 22 | – |
| Other | Övrigt | 1 | 0 |
| Recognized effective tax | Redovisad effektiv skatt | 29 | 15 |
Reconciliation of the effective tax rate for the Group is based on a weighted average of the nominal tax rates that apply to each of the companies within the Group.
The weighted average tax rate for the Group amounted to 19.8% (19.8) and the reported effective tax was 42.1% (20.6) for 2024.
| Reconciliation of effective tax | Avstämning av effektiv skatt | 2024 | 2023 |
| Parent Company | Moderbolag | ||
| Result before tax | Resultat före skatt | -11 | 63 |
| Tax at prevailing rate for the Parent Company (20.6%) | Skatt enligt gällande skattesats för moderföretaget (20.6%) | 2 | -13 |
| Non-deductible expenses | Ej avdragsgilla kostnader | -8 | 0 |
| Non-taxable revenues | Ej skattepliktiga intäkter | 7 | 20 |
| Other | Övrigt | 0 | 0 |
| Recognized effective tax | Redovisad effektiv skatt | 1 | 7 |
Reported effective tax for the parent company amounted to 11.4% (10.9) for 2024.
Tax items recognized in other comprehensive income
| Group | Koncern | 2024 | 2023 |
| Total tax in other comprehensive income | Total skatt i övrigt totalresultat | – | – |
| Tax items recognized directly in equity | Total skatt redovisad direkt mot eget kapital | – | – |