Notes for P&L

Management especially considers the likelihood of whether deferred tax assets can be offset against surpluses in future taxation.

Intercompany Dividend			Parent Company
SEK M			2024	2023
Current tax expense			-0.3	-5.6
Deferred tax expense			-110.9	56.5
Total reported tax expense			-111.2	50.9

Reconciliation of effective tax	Parent Company
SEK M	2024	%	2023	%
Profit/loss before tax	-310.9		-333.1
Theoretical tax at applicable tax rate for Parent company	64.1	-20.6	68.6	-20.6
Differences in tax rates for foreign subsidiaries	0.0	0.0	0.0	0.0
Non-deductible expenses	-4.2	1.3	-0.1	0.0
Non-taxable revenues	0.5	-0.2	10.7	-3.1
Losses for which no tax has been reported	-171.6	55.2	-22.8	6.8
Tax attributable to previous year	0.0	0.0	-5.6	1.7
Reported effective tax	-111.2	35.8	50.9	-14.9

Deferred tax assets and tax liabilities are divided as follows:
Deferred tax assets, SEK M			2024	2023
Deferred tax assets to be settled after more than 12 months			54.9	165.8
Total deferred tax assets			54.9	165.8

Changes in deferred tax assets and tax liabilities are stated below:
Tax losses forward, SEK M
As of 1 January 2023				109.3
Reported in income statement				56.5
As of 31 December 2023				165.8
Reported in income statement				-110.9
As of 31 December 2024				54.9