Note 15 Income taxes

01/01/2017 07/20/2016
12/31/2017 12/31/2016
(000s SEK) (12 mos.) (5 mos.)
2017-01-01 2016-07-20
2017-12-31 2016-12-31
(Tkr) (12 mån) (5 mån)
Current taxes Aktuell skatt
Current taxes on net income for the year Aktuell skatt på årets resultat -17,187 -50,651
Adjustments reported this year related to tax from prior years Justeringar som redovisats innevarande år avseende tidigare års aktuella skatt -1,653 0
Deferred taxes Uppskjuten skatt
Attributable to temporary differences in intangible assets Hänförlig till temporära skillnader immateriella tillgångar 104,852 21,299
Attributable to temporary differences in tangible assets Hänförlig till temporära skillnader materiella tillgångar 21,751 0
Attributable to tax loss carryforwards Hänförlig till skattemässiga underskottsavdrag -8,785 76,339
Other items Övriga poster 1,119 -5,761
Total taxes on net income for the year Total skatt på årets resultat 100,097 41,226

Reconciliation of tax income for the year

01/01/2017 07/20/2016
12/31/2017 12/31/2016
(000s SEK) (12 mos.) (5 mos.)
2017-01-01 2016-07-20
2017-12-31 2016-12-31
(Tkr) (12 mån) (5 mån)
EBT Resultat före skatt -199,055 -246,633
Tax has been calculated based on the Swedish corporate income tax rate (22%) Skatt beräknad enligt svensk skattesats (22 %) 43,792 54,259
Tax effect of other tax rates for foreign subsidiaries Skatteeffekt av andra skattesatser i utländska dotterbolag -2,047 3,897
Tax effect of deductible expenses
from acquisition-related transaction costs		 Skatteeffekt av ej avdragsgilla kostnader
avseende transaktionskostnader vid förvärv		 -67 -17,978
Tax effect of non-taxable income Skatteeffekt av ej skattepliktiga intäkter 492 0
Tax loss deductions Underskottsavdrag 630 2,132
Tax effect of adjusted tax rate in US Skatteeffekt av justerad skattesats i USA 60,987 0
Non deductible costs Ej avdragsgilla kostnader -2,037 -1,084
Total Totalt 101,750 41,226
Adjustments reported this year related to tax from prior years Justeringar som redovisats innevarande år avseende tidigare års aktuella skatt -1,653 0
Reported tax income for the year Årets redovisade skatteintäkt 100,097 41,226

No tax has been reported in “Other comprehensive income” or directly posted to Shareholder’s equity.

Deferred tax assets and tax liabilities

The group’s deferred tax assets and tax liabilities relate to the following items:

12/31/2017 12/31/2016
2017-12-31 2016-12-31
Deferred tax assets Uppskjuten skattefordran
Unused tax loss deductions Outnyttjade underskottsavdrag 84,769 92,186
Intra-group inventory profits Internvinster i lager 11,426 9,761
Other deductible temporary differences Övriga avdragsgilla temporära skillnader 1,965 147
Deferred tax assets Uppskjuten skattefordran 98,160 102,094
Deferred tax liabilities Uppskjuten skatteskuld
Untaxed reserves Obeskattade reserver 5,339 32,651
Temporary differences in intangible assets Temporära skillnader immateriella tillgångar 884,607 993,085
Temporary differences in interest rate derivatives Temporär skillnad räntederivat 717 987
Other tax deductible temporary differences Övriga avdragsgilla temporära skillnader 4,415 0
Deferred tax liabilities Uppskjuten skatteskuld 895,078 1,026,723

Deferred tax assets are valued at the maximum amount likely to be recovered based on current and future taxable results. The group has unused tax loss carryforwards in the amount of SEK 442,876k (486,042k), of which SEK 64,150k (67,013k) relate to non-reported tax loss carryforwards. These mainly concern Atos Medical SAS, France, and the company is uncertain whether these loss carryforwards will be utilized due to uncertainty about sufficient taxable surpluses will be generated.

The tax rates for calculating deferred tax varies and is dependent on the tax rate in the respective subsidiary’s country.