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H1 Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Major components of tax expense (income) [abstract] |
Components of Income Taxes Recognized in Income Statement |
Income taxes recognized in the income statement |
|  | 2021 |  |  | 2020 |  |  | 2019 |
Current income taxes for the year |  |  | (6,110) |  |  |  | (5,470) |  |  |  | (2,564) |
Current income taxes related to prior years |  |  | (337) |  |  |  | (175) |  |  |  | (2,237) |
Deferred tax income/expense (+/–) |  |  | 188 |  |  |  | (3,911) |  |  |  | (2,116) |
Share of taxes in joint ventures and associated companies |  |  | (11) |  |  |  | (33) |  |  |  | (5) |
Income tax expense |  |  | (6,270) |  |  |  | (9,589) |  |  |  | (6,922) |
Reconciliation of Swedish Income Tax Rate with Effective Tax Rate |
Reconciliation of Swedish income tax rate with effective tax rate |
|  | 2021 |  |  | 2020 |  |  | 2019 |
Calculated tax expense at Swedish tax rate 20.6% (21.4%) |  |  | (6,025) |  |  |  | (5,823) |  |  |  | (1,875) |
Effect of foreign tax rates |  |  | (324) |  |  |  | (616) |  |  |  | (419) |
Current income taxes related to prior years |  |  | (337) |  |  |  | (175) |  |  |  | (2,237) |
Remeasurement of tax loss carry-forwards |  |  | (175) |  |  |  | (258) |  |  |  | 52 |
Remeasurement of deductible temporary differences |  |  | 220 |  |  |  | 369 |  |  |  | 84 |
Withholding tax expense |  |  | — |  |  |  | (1,393) |  |  |  | (230) |
Reversal of impaired withholding tax |  |  | 969 |  |  |  | — |  |  |  | 519 |
Tax effect of non-deductible expenses |  |  | (975) |  |  |  | (2,079) |  |  |  | (3,555) |
Tax effect of non-taxable income |  |  | 392 |  |  |  | 372 |  |  |  | 803 |
Tax effect of changes in tax rates |  |  | (15) |  |  |  | 14 |  |  |  | (64) |
Income tax expense |  |  | (6,270) |  |  |  | (9,589) |  |  |  | (6,922) |
Effective tax rate |  |  | 21.4% |  |  |  | 35.2% |  |  |  | 79.0% |
Tax Effects of Temporary Differences and Tax Loss Carry-forwards |
Tax effects of temporary differences and tax loss carry-forwards |
|  | Deferred tax assets |  |  | Deferred tax liabilities |  |  | Net balance |
2021 |  |  |  |  |  |  |  |  |  |  |  |
Intangible assets and property, plant and equipment |  |  | 160 |  |  |  | 1,331 |  |  |  |  |
Current assets |  |  | 3,605 |  |  |  | 862 |  |  |  |  |
Post-employment benefits |  |  | 6,782 |  |  |  | 567 |  |  |  |  |
Provisions |  |  | 3,555 |  |  |  | — |  |  |  |  |
Deferred tax credits |  |  | 5,288 |  |  |  | — |  |  |  |  |
Other |  |  | 1,425 |  |  |  | 44 |  |  |  |  |
Loss carry-forwards |  |  | 4,214 |  |  |  | — |  |  |  |  |
Deferred tax assets/liabilities |  |  | 25,029 |  |  |  | 2,804 |  |  |  | 22,225 |
Netting of assets/liabilities |  |  | (1,920) |  |  |  | (1,920) |  |  |  |  |
Deferred tax balances, net |  |  | 23,109 |  |  |  | 884 |  |  |  | 22,225 |
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 |
Changes in Deferred Taxes, Net |
Changes in deferred taxes, net |  |  |  |  |  |  |  |
|  | 2021 |  |  | 2020 |
Opening balance, net |  |  | 25,207 |  |  |  | 29,950 |
Recognized in net income (loss) |  |  | 188 |  |  |  | (3,911) |
Recognized in other comprehensive income |  |  | (556) |  |  |  | 794 |
Acquisitions/divestments of subsidiaries |  |  | 171 |  |  |  | (1,223) |
Deferred tax credits utilization |  |  | (3,027) |  |  |  | 386 |
Translation difference |  |  | 242 |  |  |  | (789) |
Closing balance, net |  |  | 22,225 |  |  |  | 25,207 |
Tax Loss Carry-forwards | The final years in which the recognized tax loss carry-forwards can be utilized are shown in the following table.
Tax loss carry-forwards |  |  |  |  |  |  |  |
Year of expiration |  | Tax loss carry- forwards |  |  | Tax value |
2022 |  |  | 37 |  |  |  | 9 |
2023 |  |  | 49 |  |  |  | 9 |
2024 |  |  | 91 |  |  |  | 20 |
2025 |  |  | 38 |  |  |  | 7 |
2026 |  |  | 9 |  |  |  | 2 |
2027 or later (also includes unlimited carry-forwards) |  |  | 19,411 |  |  |  | 4,167 |
Total |  |  | 19,635 |  |  |  | 4,214 |

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