Investor Presentaiton
nuuday
Management review Financial statements Section 1
Section 2
Section 3
Section 4
Section 5
Section 6
Parent company
Statements
2.7 Income taxes (continued)
2022
2021
2022
2021
Deferred tax (DKKm)
Deferred tax Deferred tax
assets
liabilities
Total
Effective tax rate (DKKM)
DKKm
%
DKKm
%
Intangible assets
Other
Current
42
42
64
Danish corporate income tax rate
35
22.0
75
22.0
41
41
31
Limitation on the tax deductibility of interest expenses
(33)
(20.8)
(67)
(19.6)
83
83
95
Other non-taxable income and non-deductible expenses
Adjustment of tax for previous years
6
3.9
(1)
(0.2)
15
9.1
(11)
(3.3)
Intangible assets
1,456
1,456
1,473
Effective tax excluding special items
23
14.2
Property, plant and equipment
(27)
(27)
(10)
Special items
14
2.1
Lease assets and liabilities
(6)
(6)
(4)
Effective tax including special items
37
16.3
= 8AR
(4)
(1.1)
6.7
5.6
Tax value of tax-loss carryforwards
(12)
(12)
(12)
Other
60
Non-current
(45)
1,516
60
1,471
45
1,492
Deferred tax at 31 December
The total net deferred tax is recognised as a liability in the balance sheets.
(45)
1,599
1,554
1,587
Comments
Nuuday A/S and all its Danish
subsidiaries participate in joint
taxation with DKT Holdings ApS,
which is the ultimate owner of the
Nuuday Group and management
company in the joint taxation. The
jointly taxed companies are jointly
and severally liable for the total
income taxes, taxes paid on ac-
count and outstanding residual
tax (with additional payments and
interest) relating to the joint
taxation.
Comments
The increasing effective tax rate
(excluding special items) was due
primarily to an increased adjust-
ment of tax for previous years.
Nuuday Annual Report 2022
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