20. Changes in deferred tax assets and liabilities

MEUR 1 Jan 2016 Recognised through profit or loss Transfers between items Recognised through other comprehensive income Subsidiaries acquired / sold 31 Dec 2016
Deferred tax assets





Valuation of financial instruments at fair value 8.9 0.0
0.7
9.5
Periodisation and temporary differences 6.6 -0.1


6.5
Total 15.5 -0.2 0.0 0.7 0.0 16.1







Deferred tax liabilities





Valuation of investment properties at fair value 138.1 24.3 -0.4
0.1 162.1
Valuation of financial instruments at fair value 0.8 0.0 0.4

1.2
Reclassification of housing provisions and depreciation differences 61.7 -1.1


60.6
Periodisation and temporary differences 0.0 0.0
0.0
0.0
Other items 2.0 0.0

0.0 2.0
Total 202.6 23.2 0.0 0.0 0.1 225.9



MEUR 1 Jan 2015 Recognised through profit or loss Transfers between items Recognised through other comprehensive income Subsidiaries acquired / sold 31 Dec 2015
Deferred tax assets





Valuation of financial instruments at fair value 10.3 -0.1
-1.4 0.0 8.9
Periodisation and temporary differences 6.9 -0.2


6.6
Total 17.2 -0.3
-1.4 0.0 15.5







Deferred tax liabilities





Valuation of investment properties at fair value 122.6 15.5


138.1
Valuation of financial instruments at fair value 0.1 0.6
0.0
0.8
Reclassification of housing provisions and depreciation differences 60.7 1.1

-0.1 61.7
Periodisation and temporary differences 2.5 -2.4


0.0
Other items 2.0 0.0


2.0
Total 187.9 14.7 0.0 0.0 -0.1 202.6