Anders Hedin Invest Årsredovisning 1
NOTE 26 DEFERRED TAX Deferred tax assets Opening
carrying amount Reported in income statement Recognized in other comprehensive income Business acquisitions 12/31/2017 72,165 -10,000 -54,909 19,049 26,305 The deferred tax assets consist of temporary differences between fiscal and carrying values of assets and liabilities. Deferred tax liabilities Opening carrying amount Reported in income statement Sales of assets Business acquisitions 12/31/2016 10,247 6,051 54,495 1,372 72,165 12/31/2017 35,152 -2,417 0 95,285 128,020 12/31/2016 208,137 15,741 -189,191 465 35,152 Deferred tax liabilities consist of temporary differences between fiscal and carrying values of intangible assets, as well as untaxed reserves. NOTE 27 LOANS 12/31/2017 Long term borrowing Bond loans Financial leasing liabilities Liabilities to credit institutions Short-term borrowing Overdraft facilities Financial leasing liabilities Liabilities to credit institutions The fair value of the borrowing corresponds to its carrying amount, since the discount effect is not significant. All loans are made at variable interest rates. 1,500,000 62,611 80,120 1,642,731 571,835 16,518 341,912 930,265 12/31/2016 0 51,501 15,801 67,302 491,892 6,798 185,534 684,224 The Group has a granted credit check of 1,332,658 (960,000), renegotiated on an annual basis. Of the approved overdraft facility, 571,835 (491,892) has been used as of December 31, 2017. 96 ANDERS HEDIN INVEST AB / ANNUAL REPORT / 2017