A N N UA L R E P O R T
Notes
The net amount of deferred tax assets and deferred tax liabilities
changed during the year as follows:
Group
2015
2014
2015
2014
Opening balance
–15,359
–937
12,564
13,609
Acquired Group
companies (see Note 12)
–10,042
—
—
—
Recognised in
income statement
–10,287
–14,627
–11,699
–1,045
Recognised in other
comprehensive income
(see Note 12)
Translation difference
Closing balance
NOTE 14 DIVIDEND PER SHARE
Parent Company
A dividend of SEK 2.25 per share will be proposed to the Annual
General Meeting on 28 April 2016. A dividend of SEK 2.25 per share
was paid in 2015.
NOTE 15 EARNINGS PER SHARE
91
9
—
—
1,004
196
—
—
–34,593
–15,359
865
Group
2014
Reported profit attributable to owners
of the Parent Company
95,485
100,193
Profit for calculation of earnings per share
95,485
100,193
Average number of shares outstanding
before dilution, thousands
30,017
29,481
3.18
3.40
Reported profit attributable to owners of the
Parent Company
95,485
100,193
Profit for calculation of earnings per share
95,485
100,193
Average number of shares outstanding after
dilution, thousands
30,017
29,609
3.18
3.38
12,564
The amounts recognised on the balance sheet include the following:
EARNINGS PER SHARE BEFORE DILUTION
Group
2015
2015
2014
Deferred tax assets that can be utilised after
12 months at the earliest
4,567
4,974
Deferred tax liability that must be paid after
12 months at the earliest
–39,392
–31,860
Earnings per share before dilution, SEK
EARNINGS PER SHARE AFTER DILUTIONS
DEFERRED TAX ASSETS NOT RECOGNISED AS ASSETS
The Group’s total tax loss carryforwards amounted to approximately
SEK 49 m on 31 December 2015. Deferred tax assets are recognised
in the amount of SEK 8.2 m on the consolidated balance sheet
as the value of these loss carryforwards. The deferred tax assets
attributable to loss carryforwards are recognised as assets to the
extent it is likely that the loss carryforwards may be deducted
against surpluses in future taxation. The Group’s total tax loss carry
forwards are partly attributable to foreign companies, where the
opportunities for utilisation may be limited since the Group does
not currently conduct any operations in the countries in which these
loss carryforwards exist. Deferred tax assets that have not been
recognised as assets amounted to approximately SEK 4 m (5) on
31 December 2015. There are no established maturity dates for the
tax loss carryforwards that the Group had on 31 December 2015.
Earnings per share after dilution, SEK
The difference between the average number of shares outstanding
before and after dilution pertains to the share-savings programme
that was approved by the AGM on 4 May 2011 (see Note 4).
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