TSC Annual Report 2024 final - Flipbook - Page 71
Notes - Financial statements
Note 20. Pensions and similar obligations
Provision pensions
2024
2023
190
232
190
232
The costs for own employees for both de昀椀ned-bene昀椀t and de昀椀ned-contribution pensions are reports as employee bene昀椀t expenses at the
rate that the bene昀椀ts are earned. De昀椀ned-bene昀椀t pensions are reported in accordance with RFR 2, which means that the pension expense
corresponds to paid premiums. Total paid premiums during the year amounted to USD 2,050.
Pension provisions include the capital value of pension obligations for prior senior executives, which amounts to USD 190 (232) thousand.
Note 21. Taxes
Tax on result for the year
2024
2023
Deferred tax investment assets
Deferred tax other comprehensive income
Other taxes
-3,234
220
-40
-5,999
-766
-50
Closing accumulated cost
-3,054
-6,815
Tax rate 20.6 %. Current years deferred tax is assignable to unrealised value changes in investment assets.
Change in provision for deferred tax
Opening balance
Change recognised in income statement
7,407
3,013
641
6,766
Closing balance
10,420
7,407
Opening balance
Change reported in untaxed reserves
37,114
3,939
35,415
1,699
Closing balance
41,053
37,114
2024
2023
5,471
8,031
4,056
3,173
8,757
3,199
17,558
15,129
Change in provision for deferred tax reported in untaxed reserves
Note 22. Liabilities related to direct
insurance operations
Policyholders (members)
Insurance brokers
Insurance companies
The Swedish Club | Annual Report 2024
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