Note 17 Income tax expense

The reported income tax expense is broken down as follows:
	2008	2007
Current tax	2,318	1,456
Deferred tax	-1,294	73
Total	1,024	1,529

The income tax expense for the year attributable to previous years amounts to SEK 183 million (88). The tax effect of the standard tax interest on tax allocation reserves amounts to SEK 89 million (77).

The difference between the nominal Swedish tax rate and the effective tax rate is explained as follows:
%	2008	2007
Swedish income tax rate	28.0	28.0
Appropriations	2.8	2.3
Tax adjustment for previous periods	-0.9	-1.6
Non-taxable income¹	-27.4	-8.0
Non-deductible expenses	0.1	7.1
Amended tax rate	0.3	-
Other	-	-0.1
Effective tax rate²	2.9	27.7

Tax rate, current tax³	6.6	26.3

1) Non-taxable income includes a 24.4% effect due to an intra-Group capital gain.

2) Tax expense according to the Parent Company income statement in relation to profit before appropriations and tax.

3) Tax expense according to the Parent Company income statement excluding reported deferred tax in relation to profit before appropriations and tax.