D E f ERRED T AX AS SE T S WERE A T TRIB u T ABLE T O : M SEK 2012 2011 2010 Pension pro visions and emplo y ee- related liabilities 724.6 774.8 620.3 Liabilit y insur ance-related claims reser v es 1.4 3.2 4.9 T ax loss carr y for w ar ds 576.3 486.4 455.5 T ax -deductible g oodwill 119.9 151.2 129.6 M achiner y and equipment 117.2 93.1 90.8 Other tempor ar y diferences 131.0 159.1 165.9 T ot al deferred t ax assets 1 670.4 1 667.8 1 467.0 W hereo f def erred t ax as se t s e xpect ed t o be used within 12 months 491.6 539.1 474.3 Net accountin g 1 -128.1 -156.7 -113.6 T ot al deferred t ax assets accor din g to the balance sheet 1 542.3 1 511.1 1 353.4 D E f ERRED T AX LIABILITIE S WERE A T TRIB u T ABLE T O : M SEK 2012 2011 2010 Pension pro visions and emplo y ee- related liabilities 38.3 41.0 8.0 Acquisition related int an g ible assets 385.6 419.1 258.8 M achiner y and equipment 36.2 29.1 25.7 Other tempor ar y diferences 387.0 336.9 253.2 T ot al deferred t ax liabilities 847.1 826.1 545.7 W hereo f def erred t ax liabilitie s e xpect ed t o be used within 12 months 162.9 157.1 162.5 Net accountin g 1 -128.1 -156.7 -113.6 T ot al deferred t ax liabilities accor din g to the balance sheet 719.0 669.4 432.1 Deferred t ax assets / liabilities, net 823.3 841.7 921.3 1 Deferred t ax assets and liabilities are reported in the balance sheet partly on a net basis after considerin g the set -of possibilities. D E f ERRED T AX AS SE T S C h ANGE ANAL y SIS M SEK 2012 2011 2010 Openin g balance deferred t ax assets 1 667.8 1 467.0 1 704.5 Chan g e due to: Deferred t ax recogniz ed in the s t atement of income -49.9 16.5 -204.1 Chan g ed t ax r ate -1.5 1.8 -0.9 Acquisitions 6.2 51.6 7.3 R ecogniz ed in other comprehensiv e inc o m e 58.3 136.3 48.8 T r anslation diferences -10.5 -5.4 -88.6 Closin g balance deferred t ax assets 1 670.4 1 667.8 1 467.0 Chan g e durin g the y ear 2.6 200.8 -237.5 D E f ERRED T AX LIABILITIE S C h ANGE ANAL y SIS M SEK 2012 2011 2010 Openin g balance deferred t ax liabilities 826.1 545.7 397.1 Chan g e due to: Deferred t ax recogniz ed in the s t atement of income -15.0 94.4 110.1 Chan g ed t ax r ate -5.1 0.0 -0.2 Acquisitions 55.6 191.0 85.5 Div es titures – -6.3 – T r anslation diferences -14.5 1.3 -46.8 Closin g balance deferred t ax liabilities 847.1 826.1 545.7 Chan g e durin g the y ear 21.0 280.4 148.6 B alance sheet 102 Annual R eport Notes and comments to the consolidated fnancial s t atements Securit as Annual R eport 2012