FINANCIAL INFORMATION
THE GROUP
NOTE 15 DEFERRED TAX ASSETS
Deferred tax assets and provisions for deferred tax liabilities in the group assigned to:
2017
Assets
26.7
22.0
0.6
3.5
24.8
9.3
1.3
1.7
1.6
-
-
-
-
SEK million
Loss carry-forwards
Internal gains
Reserves
Depreciation and fixed assets
Stock
Accounts Receivables
Stock
Contingent purchase conditions
Leasing
Prepaid costs
Trademarks
Reserves and accelerated depreciation
Cash flow hedge
Other temporary differences
Deferred tax assets / liabilities
91.5
Liabilities
-
10.2
1.4
5.5
-
-
-
-
-
2.4
100.7
8.8
0.5
0.4
129.9
2016
Assets
29.7
20.8
1.4
3.7
39.9
11.7
1.4
2.6
2.9
-
-
-
- Liabilities
-
13.2
1.8
5.1
-
-
-
-
-
3.7
136.0
3.2
1.2
114.1 164.2
Loss carry-forwards
At the year-end the Group had a total tax loss carry-forward of SEK 342.8 million (SEK 390.8 million). Deferred tax has been recognized on
SEK 82.1 million (SEK 99.5 million) of the tax deficits. The maturity for all tax loss carry forward is shown in the table below.
Total loss carry forwards expires as follows:
SEK million
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029-2036
Unlimited
Total
2017
–
3.0
0.0
0.1
0.0
7.4
9.9
12.7
3.3
0.4
5.5
14.5
27.2
258.9
342.8
2016
0.4
4.8
0.0
1.3
0.8
7.7
10.1
12.9
0.0
0.0
5.5
14.8
24.7
307.8
390.8
Deferred tax liability arising from tax allocation reserves and
accelerated depreciation in Sweden are due as follows:
2021
2022
Unlimited
Total Sweden
2017
0.8
5.1
2.9
8.8
2016
0.8
0.0
2.4
3.2
In the Group there are tax loss carry-forwards in a number of compa-
nies within different tax groups. In each separate case an assements
is made, with reasonable certainty, whether or not the carry-forwards
will be utilized. The assesment takes into consideration: manage-
ments forecasts, historical and present performance levels and the
expiration date of the carry-forwards.Based on the assements, the
carry-forwards are divided into three different groups where group A
represents in full recorded carry-forwards, group B represents parti-
ally recorded carry-forwards and group C represents carry-forwards
that have not been recorded at all. The distribution is shown in the
tables below.
2017
SEK million
Total tax loss
of which
not
of
Group
carry-forwards recorded tax recorded which tax
A
20.9
5.7
0.0
0.0
B
82.3
20.1
21.1
6.5
C
239.6
0.0
239.6
57.2
Total
342.8
25.8
260.7
63.7
2016
SEK million
Total tax loss
of which
not
of
Group
carry-forwards recorded tax recorded which tax
A
29.4
8.3
0.0
0.0
B
126.5
21.4
56.4
17.7
C
234.9
0.0
234.9
63.3
Total
390.8
29.7
291.3
80.9
NWG 2017 | 79