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H1 Taxes (Tables) | 12 Months Ended
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Dec. 31, 2020
Major Components Of Tax Expense Income [Abstract] |
Components of Income Taxes Recognized in Income Statement |
Income taxes recognized in the income statement |  |  |  |
|  | 2020 |  | 2019 |  | 2018
Current income taxes for the year |  | (5,470) |  | (2,564) |  | (5,513)
Current income taxes related to prior years |  | (175) |  | (2,237) |  | (392)
Deferred tax income/expense (+/–) |  | (3,911) |  | (2,116) |  | 1,097
Share of taxes in joint ventures and associated companies |  | (33) |  | (5) |  | (5)
Income tax expense/beneﬁt |  | (9,589) |  | (6,922) |  | (4,813)
Reconciliation of Swedish Income Tax Rate with Effective Tax Rate |
Reconciliation of Swedish income tax rate with effective tax rate
|  | 2020 |  | 2019 |  | 2018
Calculated tax expense at Swedish tax rate 21.4% |  | (5,823) |  | (1,875) |  | 322
Effect of foreign tax rates |  | (616) |  | (419) |  | (773)
Current income taxes related to prior years |  | (175) |  | (2,237) |  | (392)
Remeasurement of tax loss carry-forwards |  | (258) |  | 52 |  | 113
Remeasurement of deductible temporary differences |  | 369 |  | 84 |  | 33
Withholding tax expense |  | (1,393) |  | (230) |  | (3,000)
Reversal of impaired withholding tax |  | — |  | 519 |  | —
Tax effect of non-deductible expenses |  | (2,079) |  | (3,555) |  | (1,130)
Tax effect of non-taxable income |  | 372 |  | 803 |  | 722
Tax effect of changes in tax rates |  | 14 |  | (64) |  | (708)
Income tax expense/beneﬁt |  | (9,589) |  | (6,922) |  | (4,813)
Effective tax rate |  | 35.2% |  | 79.0% |  | (329.1%)
Tax Effects of Temporary Differences and Tax Loss Carry-forwards |
Tax effects of temporary differences and tax loss carry-forwards
|  | Deferred |  | Deferred |  | Net
|  | tax assets |  | tax liabilities |  | balance
2020 |  |  |  |  |  |
Intangible assets and property, plant |  |  |  |  |  |
and equipment |  | 771 |  | 1,579 |  |
Current assets |  | 2,235 |  | 862 |  |
Post-employment beneﬁts |  | 7,062 |  | 378 |  |
Provisions |  | 3,739 |  | — |  |
Deferred tax credits |  | 8,285 |  | — |  |
Other |  | 1,794 |  | 277 |  |
Loss carry-forwards |  | 4,417 |  | — |  |
Deferred tax assets/liabilities |  | 28,303 |  | 3,096 |  | 25,207
Netting of assets/liabilities |  | (2,007) |  | (2,007) |  |
Deferred tax balances, net |  | 26,296 |  | 1,089 |  | 25,207
2019 |  |  |  |  |  |
Intangible assets and property, plant |  |  |  |  |  |
and equipment |  | 1,233 |  | 1,792 |  |
Current assets |  | 3,413 |  | 878 |  |
Post-employment beneﬁts |  | 7,220 |  | 787 |  |
Provisions |  | 3,592 |  | — |  |
Deferred tax credits |  | 8,424 |  | — |  |
Other |  | 2,585 |  | 281 |  |
Loss carry-forwards |  | 7,221 |  | — |  |
Deferred tax assets/liabilities |  | 33,688 |  | 3,738 |  | 29,950
Netting of assets/liabilities |  | (2,514) |  | (2,514) |  |
Deferred tax balances, net |  | 31,174 |  | 1,224 |  | 29,950
Changes in Deferred Taxes, Net |
Changes in deferred taxes, net |  |  |  |  |  |
|  |  |  | 2020 |  | 2019
Opening balance, net |  |  |  | 29,950 |  | 22,482
Recognized in net income (loss) |  |  |  | (3,911) |  | (2,116)
Recognized in other comprehensive income |  |  |  | 794 |  | 1,423
Acquisitions/divestments of subsidiaries |  |  |  | (1,223) |  | 145
Reclassiﬁcation |  |  |  | 386 |  | 7,843
Translation differences |  |  |  | (789) |  | 173
Closing balance, net |  |  |  | 25,207 |  | 29,950
Tax Loss Carry-forwards |
Tax loss carry-forwards |  |  |  |
Year of expiration |  | Tax loss carry-forwards |  | Tax value
2021 |  | 209 |  | 43
2022 |  | 142 |  | 29
2023 |  | 58 |  | 12
2024 |  | 174 |  | 36
2025 |  | 156 |  | 32
2026 or later (also includes unlimited carry-forwards) |  | 20,703 |  | 4,265
Total |  | 21,442 |  | 4,417

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