Page 84 - Mantena Annual Report 2021

Mantena Group
NOTE 13 - 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
Operating equipment
Goods 32,815 - Receivables 1,500 -
- - -27,816 10,768 - -
- - - -
-251,203 48,320 -55,265 10,630
16 35 104
25,634
1,798 -1
11% 22%
- 44,058 25,015 - 1,500 - 157,300 - 53,183 - 228,234 -
92,658 - -
Tax expenses for the year are as follows:
2021
2020
Tax expenses
-27,816
10,768
Tax payable in the balance sheet is as follows
2021
2020
Tax payable on the balance sheet
-
-
Reconciliation from nominal to actual tax rate
2021
2020
Tax effect of the following items
2021
2020
Tax expenses
-27,816
10,768
Breakdown of the tax effect of temporary
2021
2020
differences and losses carried forward
Asset
Liability
Asset
Liability
Pension liability Provision for liability Loss carried forward
Net deferred tax assets (22%) Effect of changed tax rate
Deferred tax assets are posted on the basis of future income for Mantena AS. For Mantena Sverige AB, deferred tax assets is written down to zero.
167,300 - 135,816 - 228,233 -
119,941 - - -
- 20,479
Total gross temporary differences
565,663
20,479
465,232
44,058
Net temporary differences
545,184
-
421,174
-
Net recognised tax assets
119,941
-
92,658
-
84 Annual Report 2021