Saab 2014 Annual Report Download - page 99

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FINANCIAL INFORMATION – NOTES
Change in deferred tax in temporary differences and tax loss carry forwards
Group
MSEK
Opening balance
1 Jan 2014
Recognised
in profit or loss
Recognised in the
comprehensive
income
Acquisition/divest-
ment of operations
Translation
difference
Closing balance
31 Dec 2014
Intangible fixed assets -392 120 - - -13 -285
Tangible fixed assets -361 -10 - -1 -8 -380
Lease assets -40 36 - - 4 -
Biological assets -42 2 - - - -40
Long-term receivables -17 2 - - - -15
Inventories 187 23 - - 9 219
Accounts receivable 7 4 - -1 1 11
Prepaid expenses and accrued
income 21 4 - -1 2 26
Long-term liabilities 47 -7 - - 4 44
Provisions for pensions 391 99 266 5 -2 759
Other provisions 284 -88 - 132 12 340
Tax allocation reserves -264 -94 - - - -358
Contingency reserve attributable
to Lansen Försäkrings AB -299 - - - - -299
Accrued expenses and deferred
income 108 -29 - - 3 82
Other -80 -83 253 13 -1 102
Tax loss carry forwards 188 51 - 135 28 402
Total -262 30 519 282 39 608
The Group’s total deferred tax income in the 2014 income statement amounted to
MSEK 30. The Group’s total deferred tax income in the statement of comprehensive
income amounted to MSEK 519. The closing balance on 31 December 2014,
MSEK 608, consisted of deferred tax assets of MSEK 656 and tax liabilities of
MSEK -48, see table on page 93.
The net change in the year’s tax loss carry forwards, excluding acquisition/divest-
ment of operations and translation differences, totals MSEK 51, which is the amount
of deferred tax on capitalised tax value in tax loss carry forwards, MSEK 55, and
deferred tax expense due to utilisation of previously capitalised tax value in tax loss
carry forwards, MSEK -4.
Other numbers in the ”Recognised in profit or loss” column in the table above total
MSEK -21, which is the amount of deferred tax related to temporary differences and
deferred tax attributable to previous years.
Group
MSEK
Opening balance
1 Jan 2014
Recognised
in profit or loss
Recognised in the
comprehensive
income
Acquisition/divest-
ment of operations
Translation
difference
Closing balance
31 Dec 2013
Intangible fixed assets -521 133 - -4 - -392
Tangible fixed assets -371 10 - - - -361
Lease assets -62 23 - - -1 -40
Biological assets -44 2 - - - -42
Long-term receivables -14 -3 - - - -17
Inventories 203 -11 - - -5 187
Accounts receivable 6 1 - - - 7
Prepaid expenses and accrued
income 24 -3 - - - 21
Long-term liabilities 53 -6 - - - 47
Provisions for pensions 639 37 -285 - - 391
Other provisions 426 -142 - - - 284
Tax allocation reserves -193 -71 - - - -264
Contingency reserve attributable
to Lansen Försäkrings AB -299 - - - - -299
Accrued expenses and deferred
income 122 -14 - - - 108
Other -102 -29 59 - -8 -80
Tax loss carry forwards 162 26 - - - 188
Total 29 -47 -226 -4 -14 -262
Note 15, cont.
The Group’s total deferred tax expense in the 2013 income statement amounted to
MSEK -47. The Group’s total deferred tax expense in the statement of comprehen-
sive income amounted to MSEK -226. The closing balance on 31 December 2013,
MSEK -262, consisted of deferred tax assets of MSEK 239 and tax liabilities of
MSEK -501, see table on page 93.
Tax items recognised directly against other
comprehensive income
Group
MSEK 2014 2013
Provisions for pensions 266 -285
Cash flow hedges 253 59
Total 519 -226
SAAB ANNUAL REPORT 2014 – 95