|||31 December 2022||31 December 2021|
|Deferred tax assets||119||-|
|Deferred tax liabilities||-||69|
|Net Deferred tax||119||-69|
Deferred taxes are formed for differences between the carrying amount of assets and liabilities and their tax base at the enacted tax rate, taking into account tax-exempt components. The current tax rate is 25.8% (2021: 25.0%). The deferred taxes are calculated with the enacted tax rate for 2023 of 25.8%.
Deferred tax assets and liabilities are expected to be recovered after more than one year after the balance sheet date.
|||1 January 2022||Changes recognised in profit or loss||Changes recognised in other comprehensive income||Changes in composition of the group||31 December 2022|
|Property, plant and equipment||-16||1||2||-||-13|
|Liabilities arising from insurance contracts||2,552||-1,693||-459||-||400|
|Amounts received in advance||-1||-1||-||-||-3|
|Gross deferred tax||-69||-251||434||6||119|
|Write-down of deferred tax assets||-||-||-||-||-|
|Net deferred tax||-69||-251||434||6||119|
|||1 January 2021||Changes recognised in profit or loss||Changes recognised in other comprehensive income||Changes recognised other||Changes in composition of the group||31 December 2021|
|Property, plant and equipment||-10||1||2||-9||-||-16|
|Liabilities arising from insurance contracts||3,414||-559||-303||-||-||2,552|
|Amounts received in advance||1||-2||-||-||-||-1|
|Gross deferred tax||177||-108||-128||-2||-9||-69|
|Write-down of deferred tax assets||-||-||-||-||-||-|
|Net deferred tax||177||-108||-128||-2||-9||-69|
In 2021, changes recognised other related to the acquisition of wind farm Wieringermeer.