D E f ERRED T AX AS SE T S C h ANGE ANAL y SIS PER CA TEGOR y IN 2012 M SEK Openin g balance Deferred t ax recogniz ed in the income s t atement Chan g ed t ax r ate Acquisitions R ecogniz ed in other com prehensiv e income T r anslation diferences Closin g balance Pension pro visions and emplo y eerelated liabilities 7748 1071 24 09 583 01 7246 Liabilit y insur ancerelated claims reser v es 32 18 14 T ax loss carr y for w ar ds 4864 949 06 56 5763 T ax deductible g oodwill 1512 330 08 24 01 1199 M achiner y and equipment 931 230 11 00 1172 Other tempor ar y diferences 1591 259 29 51 1310 T ot al deferred t ax assets 1 6678 1 6704 Chan g e durin g the y ear 499 15 62 583 105 26 Chan g es in deferred t ax es bet w een 2011 and 2012 are mainly e xplained b y pension pro visions t ax loss carr y for w ar ds and acquisition related int an g ible assets Chan g es in deferred t ax es bet w een 2010 and 2011 are mainly T ax loss carr y for w ar ds Deferred t ax assets related to t ax losses are accounted for when it is probable that the y can be utiliz ed b y future profts As of December 31 2012 t ax loss carr y for w ar ds for which deferred t ax assets had been recogniz ed amounted to M SEK 2 293 1 738 and 1 617 and deferred t ax assets related to the t ax losses amounted to M SEK 576 486 and 455 T ax losses can be used to reduce future t axable income Their future utilization does not mean a lo w er tot al t ax e xpense for the Group D E f ERRED T AX LIABILITIE S C h ANGE ANAL y SIS PER CA TEGOR y IN 2012 M SEK Openin g balance Deferred t ax recogniz ed in the income s t atement Chan g ed t ax r ate Acquisitions T r anslation diferences Closin g balance Pension pro visions and emplo y eerelated liabilities 410 10 37 383 Acquisition related int an g ible assets 4191 1137 14 892 76 3856 M achiner y and equipment 291 78 00 01 08 362 Other tempor ar y diferences 3369 899 00 337 61 3870 T ot al deferred t ax liabilities 8261 8471 Chan g e durin g the y ear 150 51 556 145 210 On December 31 2012 subsidiaries in primarily S w eden and G erman y had t ax loss carr y for w ar ds of M SEK 3 245 2 350 and 2 179 These t ax loss carr y for w ar ds e xpire as follo ws T AX L OS S CARR yf ORW ARDS 2013 7 2014 29 2015 4 2016 198 u nlimited dur ation 3 007 T ot al t ax loss carr y for w ar ds 3 245 e xplained b y pension pro visions and acquisition related int an g ible assets There are no unrecogniz ed tempor ar y diferences related to subsidiaries or associated companies Pro visions for t ax es are reported in note 32 103 Annual R eport Notes and comments to the consolidated fnancial s t atements Securit as Annual R eport 2012