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 ee-related liabilities 774.8 -107.1 -2.4 0.9 58.3 0.1 724.6 Liabilit y insur ance-related claims reser v es 3.2 -1.8 – – – – 1.4 T ax loss carr y for w ar ds 486.4 94.9 0.6 – – -5.6 576.3 T ax -deductible g oodwill 151.2 -33.0 -0.8 2.4 – 0.1 119.9 M achiner y and equipment 93.1 23.0 1.1 0.0 – – 117.2 Other tempor ar y diferences 159.1 -25.9 – 2.9 – -5.1 131.0 T ot al deferred t ax assets 1 667.8 1 670.4 Chan g e durin g the y ear -49.9 -1.5 6.2 58.3 -10.5 2.6 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 ee-related liabilities 41.0 1.0 -3.7 – – 38.3 Acquisition related int an g ible assets 419.1 -113.7 -1.4 89.2 -7.6 385.6 M achiner y and equipment 29.1 7.8 0.0 0.1 -0.8 36.2 Other tempor ar y diferences 336.9 89.9 0.0 -33.7 -6.1 387.0 T ot al deferred t ax liabilities 826.1 847.1 Chan g e durin g the y ear -15.0 -5.1 55.6 -14.5 21.0 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