Note 4 Tax on net income for the year
| 01/01/2017 | 05/25/2016 | ||
| 12/31/2017 | 12/31/2016 | ||
| (12 mos.) | (7 mos.) | ||
| 2017-01-01 | 2016-05-25 | ||
| 2017-12-31 | 2016-12-31 | ||
| (12 mån) | (7 mån) | ||
| Current taxes | Aktuell skatt | 0 | 0 |
| Deferred taxes | Uppskjuten skatt | 91 | 450 |
| Tax on net income for the year | Skatt på årets resultat | 91 | 450 |
Reconciliation of tax income for the year
| 01/01/3017 | 05/25/2016 | ||
| 12/31/2017 | 12/31/2016 | ||
| (12 mos.) | (7 mos.) | ||
| 2017-01-01 | 2016-05-25 | ||
| 2017-12-31 | 2016-12-31 | ||
| (12 mån) | (7 mån) | ||
| Reported EBT | Redovisat resultat före skatt | −414 | -2,046 |
| Tax calculated based on the Swedish corporate income tax rate (22%) | Skatt beräknad enligt svensk skattesats (22%) | 91 | 450 |
| Total | Summa | 91 | 450 |
| Adjustments reported this year related to tax from prior years | Justeringar som redovisats innevarande år avseende tidigare års aktuella skatt | 0 | 0 |
| Reported tax income for the year | Årets redovisade skatteintäkt | 91 | 450 |
No tax has been directly recognized in “Shareholder’s equity”.
Deferred tax assets and tax liabilities
The parent company’s deferred tax assets and tax liabilities relate to the following items:
| 12/31/2017 | 12/31/2016 | ||
| 2017-12-31 | 2016-12-31 | ||
| Unused tax loss deductions | Outnyttjade underskottsavdrag | 541 | 450 |
| Deferred tax assets | Uppskjuten skattefordran | 541 | 450 |
Deferred tax assets are valued at the maximum amount likely to be recovered based on current and future taxable results. The company has unutilized loss carryforwards amounting to SEK 2,460k (2,046k).
The tax rate used to calculate deferred taxes is 22.0% (22.0).