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).