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H1 Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Major components of tax expense (income) [abstract] |
Components of Income Taxes Recognized in Income Statement |
Income taxes recognized in the income statement |
|  | 2023 |  |  | 2022 |  |  | 2021 |
Current income taxes for the year |  |  | –4,289 |  |  |  | –7,353 |  |  |  | –6,110 |
Current income taxes related to prior years |  |  | 118 |  |  |  | 253 |  |  |  | –337 |
Deferred tax income/expense (+/–) |  |  | 1,406 |  |  |  | 1,617 |  |  |  | 188 |
Share of taxes in joint ventures and associated companies |  |  | –20 |  |  |  | –14 |  |  |  | –11 |
Income tax expense |  |  | –2,785 |  |  |  | –5,497 |  |  |  | –6,270 |
Reconciliation of Swedish Income Tax Rate with Effective Tax Rate |
Reconciliation of Swedish income tax rate with effective tax rate |
|  | 2023 |  |  | 2022 |  |  | 2021 |
Calculated tax expense at Swedish tax rate of 20.6% |  |  | 4,804 |  |  |  | –5,070 |  |  |  | –6,025 |
Effect of foreign tax rates |  |  | –884 |  |  |  | –605 |  |  |  | –324 |
Current income taxes related to prior years |  |  | 118 |  |  |  | 253 |  |  |  | –337 |
Remeasurement of tax loss carry-forwards |  |  | –28 |  |  |  | –49 |  |  |  | –175 |
Remeasurement of deductible temporary differences |  |  | 394 |  |  |  | 15 |  |  |  | 220 |
Withholding tax expense |  |  | –217 |  |  |  | – |  |  |  | – |
Recognition of previously expensed withholding tax |  |  | – |  |  |  | 411 |  |  |  | 969 |
Tax effect of non-deductible expenses |  |  | –7,311 |  |  |  | –760 |  |  |  | –975 |
Tax effect of non-taxable income |  |  | 335 |  |  |  | 327 |  |  |  | 392 |
Tax effect of changes in tax rates |  |  | 4 |  |  |  | –19 |  |  |  | –15 |
Income tax expense |  |  | –2,785 |  |  |  | –5,497 |  |  |  | –6,270 |
Effective tax rate |  |  | –11.9% |  |  |  | 22.3% |  |  |  | 21.4% |
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 |
2023 |  |  |  |  |  |  |  |  |  |  |  |
Intangible assets and property, plant and equipment |  |  | 1,195 |  |  |  | 7,193 |  |  |  |  |
RoU lease assets and similar assets |  |  | – |  |  |  | 1,272 |  |  |  |  |
Current assets |  |  | 3,413 |  |  |  | 1,313 |  |  |  |  |
Post-employment benefits |  |  | 5,297 |  |  |  | 477 |  |  |  |  |
Provisions |  |  | 3,980 |  |  |  | – |  |  |  |  |
RoU lease liabilities and similar liabilities |  |  | 1,337 |  |  |  | – |  |  |  |  |
Deferred tax credits |  |  | 5,453 |  |  |  | – |  |  |  |  |
Other |  |  | 2,095 |  |  |  | 178 |  |  |  |  |
Loss carry-forwards |  |  | 6,158 |  |  |  | – |  |  |  |  |
Deferred tax assets/liabilities |  |  | 28,928 |  |  |  | 10,433 |  |  |  | 18,495 |
Netting of assets/liabilities |  |  | –6,553 |  |  |  | –6,553 |  |  |  |  |
Deferred tax balances, net |  |  | 22,375 |  |  |  | 3,880 |  |  |  | 18,495 |
2022 |  |  |  |  |  |  |  |  |  |  |  |
Intangible assets and property, plant and equipment |  |  | 1,098 |  |  |  | 8,136 |  |  |  |  |
RoU lease assets and similar assets |  |  | – |  |  |  | 1,311 |  |  |  |  |
Current assets |  |  | 3,605 |  |  |  | 1,055 |  |  |  |  |
Post-employment benefits |  |  | 5,558 |  |  |  | 571 |  |  |  |  |
Provisions |  |  | 5,215 |  |  |  | – |  |  |  |  |
RoU lease liabilities and similar liabilities |  |  | 1,394 |  |  |  | – |  |  |  |  |
Deferred tax credits |  |  | 2,081 |  |  |  | – |  |  |  |  |
Other |  |  | 1,837 |  |  |  | 295 |  |  |  |  |
Loss carry-forwards |  |  | 5,190 |  |  |  | – |  |  |  |  |
Deferred tax assets/liabilities |  |  | 25,978 |  |  |  | 11,368 |  |  |  | 14,610 |
Netting of assets/liabilities |  |  | –6,584 |  |  |  | –6,584 |  |  |  |  |
Deferred tax balances, net |  |  | 19,394 |  |  |  | 4, 784 |  |  |  | 14,610 |
Changes in Deferred Taxes, Net |
Changes in deferred taxes, net |  |  |  |  |  |  |  |
|  | 2023 |  |  | 2022 |
Opening balance, net |  |  | 14,610 |  |  |  | 22,225 |
Recognized in net income |  |  | 1,406 |  |  |  | 1,617 |
Recognized in other comprehensive income |  |  | –631 |  |  |  | –2,099 |
Balances regarding acquired/divested businesses |  |  | –57 |  |  |  | –3,911 |
Deferred tax credits increase (+) / utilization (–) |  |  | 3,249 |  |  |  | –3,586 |
Translation difference |  |  | –82 |  |  |  | 364 |
Closing balance, net |  |  | 18,495 |  |  |  | 14,610 |
Tax Loss Carry-forwards |
Tax loss carry-forwards |
|  | Recognized tax loss |  |  |  |  |  | Unrecognized tax loss |
Year of expiration |  | Tax loss carry-forwards |  |  | Tax value |  |  |  |  |  | Tax loss carry-forwards |  |  | Tax value |
2024 |  |  | 15 |  |  |  | 3 |  |  |  |  |  |  |  | 159 |  |  |  | 20 |
2025 |  |  | 16 |  |  |  | 3 |  |  |  |  |  |  |  | 153 |  |  |  | 20 |
2026 |  |  | 124 |  |  |  | 31 |  |  |  |  |  |  |  | 151 |  |  |  | 25 |
2027 |  |  | 1,101 |  |  |  | 281 |  |  |  |  |  |  |  | 92 |  |  |  | 10 |
2028 |  |  | 1,688 |  |  |  | 373 |  |  |  |  |  |  |  | 100 |  |  |  | 13 |
2029 or later (also includes unlimited carry-forwards) |  |  | 24,722 |  |  |  | 5,467 |  |  |  |  |  |  |  | 8,263 |  |  |  | 1,731 |
Total |  |  | 27,666 |  |  |  | 6,158 |  |  |  |  |  |  |  | 8,918 |  |  |  | 1,819 |
Deferred Tax Credits |
Deferred tax credits |
|  | Recognized deferred tax credits |  |  | Unrecognized deferred tax credits |
Year of expiration |  | Tax Value |  |  | Tax Value |
2024 |  |  | 99 |  |  |  | 135 |
2025 |  |  | 938 |  |  |  | 108 |
2026 |  |  | 46 |  |  |  | 125 |
2027 |  |  | 1,778 |  |  |  | 133 |
2028 |  |  | 1,521 |  |  |  | 8 |
2029 or later |  |  | 1,071 |  |  |  | 639 |
Total |  |  | 5,453 |  |  |  | 1,148 |

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