Note 14 Deferred tax liabilities and tax receivables


Group Parent Company
SEK millions 2010 2009 2010 2009
Deferred tax liabilities have arisen



- through accelerated depreciation/
amortization of fixed assets
4,669 5,058 0 0
- through transfers to tax allocation reserves 294 261 - -
- through pension provisions -5 -2 - -
- through other temporary differences -6 -34 - -
Total deferred tax liabilities 4,952 5,283 0 -





Deferred tax receivables have arisen



- through non-utilized losses carried forward 98 69 - -
- through pension provisions 28 37 1 1
- through fixed assets 8 1 - -
- through other temporary differences 25 57 - -
Total deferred tax receivables 159 164 1 1

Deferred tax on retained earnings in subsidiaries and affiliated companies is not taken into consideration. To the extent profits are transferred to the parent company, such a transfer is normally exempt from taxation. To the extent such a transfer is not exempt from taxation, the parent company determines the date of such a transfer and such a transfer will not take place within the foreseeable future.

Changes in deferred tax liabilities Group Parent Company
SEK millions 2010 2009 2010 2009
Opening balance 5,283 6,279 - -
Changes against earnings -188 -744 - -
Tax related to cash flow hedges 31 - - -
Translation difference -174 -252 - -
Closing balance 4,952 5,283 - -





Changes in deferred tax receivables



Opening balance 165 245 1 1
Changes against earnings 18 -82 0 -
Tax related to cash flow hedges -17 - - -
Translation difference -7 1 - -
Closing balance 159 164 1 1
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