Page 62 - Mantena Annual report 2019

Mantena Group
NOTE 12 - TAX EXPENSES
Tax payable
Change in deferred tax Effect of change in tax rules
Tax payable for the year Prepaid tax Sweden
Profit before tax
Expected income tax at nominal tax rate
Other non-deductible costs
Effect of changes in tax rules and rates
Effect of differences not included in temporary differences Other items
Effective tax rate
- 368 21,757 -5,090 - 5,631
- 368 - -368
96,330 -23,379 21,193 -5,412
235 573 330 5,631 - -207 - 325
23% 4%
- 60,282 6,300 - 500 - 524,706 - 59,479 - 900 - 31,525 -
129,519 - -5,631 -
Tax expenses for the year are as follows:
2019
2018
Tax expenses
21,757
909
Tax payable in the balance sheet is as follows
2019
2018
Tax payable on the balance sheet
-
-
Reconciliation from nominal to actual tax rate
2019
2018
Tax effect of the following items
2019
2018
Tax expenses
21,757
909
Breakdown of the tax effect of temporary
2019
2018
differences and losses carried forward
Asset
Liability
Asset
Liability
Operating equipment
Goods 18,515 Receivables -
51,979 -
500 -
-
-
-
-
-
Pension liability
Provision for liability
Unrealised loss/gain from fixed income funds Loss carried forward
Net deferred tax assets (22%) Effect of changed tax rate
Deferred tax assets are posted on the basis of future income.
-
160,860 53,900 - 284,121
102,282 -
Total gross temporary differences
517,396
52,480
623,410
60,282
Net temporary differences
464,917
563,128
Net recognised tax assets
102,282
123,888
62 Annual report 2019