N9 - Limitation of interest deduction, Interest expenses tab

A. Calculation of interest expenses to be included in net interest income (always filled in)

The section is a calculation of which interest expenses to include in the net interest income. If an item is not deductible, an adjustment must also be made in other tax adjustments.

A.1-2

Amounts from Interest expenses and similar profit/loss items from INK2 item 3.18 or INK4 item 3.16 are automatically retrieved, but can be unlocked and modified if necessary. Interest paid to companies in alignments is excluded in paragraph 1 and is stated in paragraph 2.

A.3

Non-deductible interest expenses on liabilities to companies in certain non-cooperating states or jurisdictions according to Inkomstskattelagen, chapter , §24 , §15a-b.

A.4

Non-deductible interest expenses in certain cross-border situations in accordance with Inkomstskattelagen, chapter 24, §15 a-e.

A.5

Non-deductible interest expenses on certain liabilities in alignments in accordance with Inkomstskattelagen, chapter 24, §16-20.

A.6

Exchange rate losses that are not counted as interest expenses in accordance with Inkomstskattelagen, chapter 24, §4.

A.7

Other items included in1-2 but not counted as interest expenses to be included in net interest income and which have not already been adjusted for in items 3-5. Examples are interest expenses on the tax account and interest on pension liabilities.

A.8

The part of the fee for financial leasing agreements that shall be counted as interest in accordance with Inkomstskattelagen, chapter 24.

A.9

Expenses that are counted as interest but not reported in items 1-2 Examples are interest capitalised on assets and losses on derivatives that are to be counted as interest.

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